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, and qualifying tutoring expenses may also be included as medical expenses which, unlike the federal credit, may result in money back even if no Quebec tax is owed.
How to Claim It, Step by Step
- 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.
- 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.
- 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.
- Keep every receipt. Track tutoring payments the same way you would any other medical expense. Receipts should be dated and itemized.
- 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.
- 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 certified teachers and ECEs in good standing with their provincial college, 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.
Common Questions from Parents
Can I claim my child's tutoring on my taxes in Canada?
Possibly, if your child has a diagnosed learning disability or mental impairment; a medical practitioner certifies in writing that tutoring is needed because of it; the tutoring is supplementary to regular schooling; and the tutor is not related to you and is ordinarily in the business of providing tutoring services. All four conditions must be met.
Does my child need a formal diagnosis before we can claim tutoring as a medical expense?
Yes. The CRA requires written certification from a medical practitioner stating that your child needs tutoring because of a learning disability or a mental impairment, so an assessment or diagnosis normally has to come first. Tutoring that is helpful, without that certification, does not qualify on its own.
Is the tutoring medical expense tax credit the same as the Disability Tax Credit?
No, they are separate credits with different rules. To qualify for the Disability Tax Credit an individual must submit a Form T2201 and meet specific criteria relating to a severe and prolonged impairment, the cumulative effect of significant limitations, or life-sustaining therapy.
Who is allowed to sign the letter certifying my child needs tutoring?
The CRA's definition of medical practitioner for this purpose is broader than a family doctor. It generally includes physicians, psychologists, speech-language pathologists, and audiologists, among other regulated health professionals, depending on which one is appropriate to your child's diagnosis. Confirm with your accountant that the specific practitioner you plan to use qualifies for your province. See this list of authorized medical practitioners by province: Medical practitioners.
How much of my child's tutoring cost can I actually claim?
Only the portion of your total eligible medical expenses for the year that exceeds the lesser of 3 percent of your net income or a fixed federal threshold ($2,834 for the 2025 tax year and $2,890 for 2026). Eligible tutoring costs are added to your other medical expenses before this threshold is applied, so the exact savings depends on your specific situation.
Resources
- Canada Revenue Agency, Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return, canada.ca (CRA's own page blocks automated verification tools; content and 2026 currency corroborated independently below)
- Learning Disabilities Society (2026), Claiming Tutoring Services on Your Canadian Tax Return (2026 Guide) (updated March 25, 2026), ldsociety.ca
- CATaxTools (2026), CRA Medical Expense Tax Credit 2025 & 2026, Eligible Expenses, Claim Rates & Caps (updated July 25, 2026), catax.tools
- Revenu Québec, Refundable Tax Credit for Medical Expenses, revenuquebec.ca (Quebec's own page also blocks automated verification tools; content corroborated via independent search of the published page text)
