Please note that the following is for information purposes only. We are not offering tax advice and recommend that you contact your own lawyer, accountant or financial advisor for professional tax and accounting advice.
Medical Expense Tax Credit
under the Income Tax Act (Canada)
According to Revenue Canada, people with learning disabilities may be eligible for some tax relief. People with a learning disability, or people who fund someone with a learning disability may be able to claim a tax credit for their special needs, including education costs.
Individuals who are appropriately medically certified as learning disabled can be eligible for a disability deduction (tax credit) and claim school tuition as a medical expense. Based on the date of certification of the disability, a taxpayer can request amendments for up to 10 years.
According to the Learning Disabilities Association of Canada, Revenue Canada’s eligibility requirement for the Disability Tax Credit is based on the effects of the impairment rather than its presence. The more severe and prolonged forms of disability require special facilities and programming, such as those provided at Discovery.
Since each person is considered individually, we recommend that you investigate individually to see if you may be able to claim your child’s tuition at Discovery School as a medical expense, and claim it as a non-refundable tax credit.
You will need to have a medical doctor or psychologist fill out “Form T2201: Disability Tax Credit Certificate”. You can get a copy of this form online at: www.cra-arc.gc.ca
NOTE:
The Medical Expense Tax Credit is different from the Disability Tax Credit, which parents may claim when there is evidence of more severe impairments (see: www.disabilitycreditcanada.com).
The Medical Expense Tax Credit is also different than childcare expenses, which parents can claim in certain situations for the cost of an after school care program.
