8 March 1999 External T.I. 9904415 - TUTORING COSTS FOR LEARNING DISABILITY.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues: Whether tutoring costs for a child with a learning disability qualifies as a medical expense.

Position: No. However, Parliament has introduced legislation which would address this type situation.

Reasons: Subsection 118.2(2) contains the list of eligible medical expense. Tutoring costs is not on the list.

XXXXXXXXXX 	J. Gibbons
		5-990441
March 8, 1999

Dear XXXXXXXXXX:

We are replying to your letter of February 16, 1999, in which you requested a change in policy regarding the tax treatment of tutoring costs for a child with a learning disability. You indicate that your daughter has a neurological-based learning problem and that you spend three thousand dollars annually on private tutoring for her. You believe that these costs should be included as medical expenses for purposes of the medical expense tax credit.

The federal income tax rules relating to the medical expense tax credit are contained in subsection 118.2(2) of the Income Tax Act and certain regulations thereto. In this regard, there is currently no deduction available for tutoring for persons with learning disabilities.

The 1999 Budget proposes that, for 1999 and subsequent years, tax relief will be provided for amounts paid on account of remuneration for supplementary tutoring for persons with learning disabilities or other mental impairments, if a medical practitioner has certified that the person, because of a learning disability, needs such services. In this regard, a person is a medical practitioner if he or she is authorized to practice as such in a province or in the jurisdiction in which the individual resides. Generally, a psychologist qualifies for this purpose.

At this time, the changes described above are only proposed. Detailed legislation will likely be introduced by the Department of Finance later in the year. Accordingly, once

this legislation is enacted by Parliament, you may wish to discuss your situation with the appropriate Tax Services Office in order to help you file your 1999 tax return.

We trust that these comments will be of assistance.

Yours truly,

J.F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate

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