Tutoring services

Are tutoring services CRA eligible in Canada?

Conditionally. Under paragraph 118.2(2)(l.91), tutoring services are METC eligible when provided to a person who has a learning disability or a mental impairment, and a medical practitioner has certified in writing that the tutoring is necessary because of that disability or impairment. General academic tutoring does not qualify. Because qualifying tutoring is METC eligible, it can be reimbursed through a Health Spending Account (HSA).

What Qualifies

• The person receiving tutoring must have a learning disability (such as dyslexia or dyscalculia) or a mental impairment — either qualifies independently
• A medical practitioner must certify in writing that the person has the disability or impairment and that tutoring is required because of it
• The tutoring must be supplementary to the person's primary education — it cannot replace regular schooling
• The tutor must be a person ordinarily engaged in the business of providing tutoring services to persons who are not related to the payee
• Payment must not be made to a person related to the payee

What Does Not Qualify

• General academic tutoring without a certified learning disability or mental impairment
• Test preparation or exam coaching
• Enrichment programs or advanced learning courses
• Tutoring from someone not ordinarily in the business of providing tutoring services
• Tutoring paid to a person related to the payee

Good to Know

• Documents to keep: Written certification from a medical practitioner, a signed T2201, and receipts showing the tutor's name and business, dates, and amounts paid.

Frequently Asked Questions

Are tutoring services CRA eligible?

Conditionally, under paragraph 118.2(2)(l.91). Written certification from a medical practitioner is required.

Can I claim tutoring services through my HSA?

Yes, if the tutoring meets the CRA conditions above.

What is the difference between a learning disability and a mental impairment?

The CRA lists both as separate qualifying conditions but does not define or list specific conditions that fall under each term. What matters is the written certification from a medical practitioner confirming the condition and the need for tutoring.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Tutoring services".