Did You Know? Your Child's Tutoring May Qualify for a Medical Expense Tax Credit

Tutoring costs for children with learning disabilities and other medical conditions may qualify for the Canada Revenue Agency's (the "CRA") Medical Expense Tax Credit. This tax relief may be especially valuable to families already managing the additional expenses associated with supporting their child's needs.

This article is general information, not tax advice. It does not constitute legal, tax, or financial advice, and eligibility depends on your individual circumstances and the requirements of the Income Tax Act and the CRA. Confirm your specific situation with a qualified accountant or tax professional before filing.

When Does Tutoring Qualify?

According to the CRA, tutoring fees may qualify as an eligible medical expense if all of the following conditions are met:

• The child has a "learning disability or mental impairment".
• The tutoring is supplementary to the child's primary education.
• A medical practitioner certifies in writing that the child requires tutoring because of their learning disability or mental impairment.
• The tutoring is provided by a person or business that is ordinarily engaged in providing tutoring services and is not related to the person paying for the tutoring.

In other words, it isn't enough for tutoring to be helpful. The tutoring must be recommended by a qualified medical practitioner because of a child's diagnosed disability or impairment, and the other CRA requirements must also be met.

The CRA's definition of "medical practitioner" for this purpose is broader than a family doctor. It can include a physician, psychologist, speech-language pathologist, or audiologist, among other regulated health professionals recognized in your province. If you are not sure which type of practitioner applies to your child's situation, ask your accountant or the specialist who did the assessment.

How Does the Medical Expense Tax Credit Work?

The Medical Expense Tax Credit is a non-refundable tax credit. This means it can reduce the amount of income tax owed, although it does not automatically result in a refund if there is no tax payable.

When filing a tax return, eligible tutoring expenses are combined with other qualifying medical expenses paid for the year that have not previously been claimed. From this total, subtract whichever amount is lower: 3 percent of the claiming parent's net income or the fixed federal threshold. The threshold was $2,834 for the 2025 tax year and is $2,890 for 2026. Only the medical expenses above that threshold are used to calculate the tax credit.

For example, a parent with $70,000 in net income would use a threshold of $2,100 (3 percent of $70,000, since that is lower than the fixed amount), so if their eligible medical expenses for the year, including tutoring, totalled $4,000, the amount used to calculate the federal credit would be $1,900.

This is a federal credit, so it applies to families across Canada. Provinces and territories generally apply their own medical expense tax credits, but their thresholds, rates and calculations vary. Quebec residents file a separate provincial return, which has its own rules for medical expenses.

How to Claim It, Step by Step

1. Get the assessment first. Your child's learning disability or mental impairment generally needs to be identified before a medical practitioner can certify that tutoring is required because of it.
2. Get the certification in writing. Ask the medical practitioner for a letter stating that your child needs tutoring specifically because of the diagnosed disability or impairment. Do this before or as soon as tutoring starts, not at tax time.
3. Confirm that the tutor qualifies. The tutoring must be paid to a person or business ordinarily engaged in providing tutoring services, and that person cannot be related to you.
4. Keep every receipt. Track tutoring payments the same way you would any other medical expense. Receipts should be dated and itemized.
5. Total it up with your other medical expenses. Eligible tutoring is combined with your family's other qualifying medical expenses for the year before the threshold is applied.
6. Bring it to your accountant. A tax professional can confirm eligibility, apply the correct threshold, and check whether a provincial credit applies on top of the federal one.

What Should You Keep?

If you believe your tutoring expenses may qualify, be sure to keep:

• Tutoring receipts.
• The written certification or recommendation from a medical practitioner.
• Any other documentation requested by your accountant or the CRA.

Choosing the Right Tutor

Finding a qualified educator who understands your child's unique learning needs makes a valuable difference. Whether your child has ADHD, dyslexia, autism, a learning disability, or another diagnosed condition, individualized support can help build confidence and academic success. Students with individualized needs often benefit from one-on-one tutoring, as the classroom setting can be loud, distracting, and often lacks one-on-one instruction and support.

If your child's medical practitioner recommends tutoring as part of their support plan, you may wish to discuss the Medical Expense Tax Credit with your accountant or tax professional when preparing your tax return.

How Connect Education Can Help

Connect Education works exclusively with licensed teachers and registered early childhood educators, matched to your child's specific learning needs, whether that is ADHD, dyslexia, autism spectrum disorder, a learning disability, or another diagnosed condition. A teacher cannot certify the medical need for tutoring. That needs to be done by a qualified medical practitioner. You can book a free 15-minute assessment or browse certified tutors with special education experience to get started.