Are Your Child's Tutoring Expenses Tax Deductible in Canada?

by Julie Diamond, OCT

*This post will take 2 minutes to read. For a more detailed overview, check out our more in-depth blog post about if your child’s tutoring is tax deductible in Canada here.

As a parent, you're always seeking ways to support your child's education and ensure they receive the best possible learning experience.

Did you know that in Canada, you may be eligible for tax deductions on your child's tutoring expenses? The Canada Revenue Agency (CRA) offers certain provisions that allow parents to claim these expenses on their income tax returns.

In this blog post, I will walk you through the process of determining if your child's tutoring is tax-deductible and where to find this information.

Where to Find Information on the CRA Website:

To find information about the tax deductibility of your child's tutoring expenses, the CRA website is your go-to resource. Follow these steps to navigate the CRA website effectively:

1. Visit the CRA Website:

Start by visiting the official website of the Canada Revenue Agency here.

2. Navigate to Tutoring Expenses:

Scroll down to Tutoring Expenses 1.117 which outlines the criteria that you will need to meet in order to claim your child’s tutoring services as medical expenses on your taxes.

To save you some time, I’ve outlined the criteria as follows:

• the tutoring supports the primary education of your child;

• your child has a learning disability or a mental impairment;

• a medical practitioner has certified in writing that your child requires special education tutoring services because of that learning disability;

• the payments were made to a person in the business of providing tutoring services to persons who are not related to your child.

3. Check for Official Guidelines and Publications:

Please note that the CRA regularly updates its guidelines and publications. Make sure to check their website for official documents, brochures, or guides related to education expenses. These documents often provide detailed information about what expenses are eligible and how to claim them.

Documentation and Record-Keeping:

If you meet the criteria, you will need to support your claim for tutoring expenses, and maintain thorough documentation.

This includes:

1. Receipts and Invoices:

Keep all receipts and invoices related to the tutoring services. These documents should include details such as the tutor's name, the child's name, the subject of tutoring, and the amount paid. If you haven’t saved the invoices from last year, request a tax receipt from your child’s private tutor or tutoring company.

2. Tutoring Agreements:

If you have a formal agreement or contract with the online tutor, or tutoring business, make sure to keep a copy. This document can serve as evidence of the nature of the tutoring services and their connection to your child's education.

3. School Reports or Assessments:

If your child has a learning disability, maintain copies of relevant school reports or assessments such as a psychoeducational assessment. This documentation can help support your claim for tutoring expenses related to specialized services.

4. Bank Statements:

Keep bank statements showing the transactions related to online tutoring expenses. These statements provide additional evidence of the actual payment made.

Once you've gathered all necessary documentation, you can proceed to claim tutoring expenses on your annual income tax return. It’s best to consult a professional accountant to ensure that you submit the correct documentation and tax forms.