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: Can a psychoeducational consultant who has recommended that a high school student receive tutoring services satisfy the requirement of 118.2(2)(l.91) for eligible medical expenses
Position: NO
Reasons: The requirement is that the remuneration paid for tutoring services qualify for eligible medical expenses is that the need for the tutoring services be certified in writing by a medical practitioner and the tutor must not be related to the individual requiring the services.
XXXXXXXXXX
2001-009642
August 29, 2001 C. Tremblay, CMA
Dear XXXXXXXXXX,
Re: Tutoring services
This is in reply to your letter of July 11, 2001, to the Problem Resolution Program of the Canada Customs and Revenue Agency ("CCRA") requesting an opinion as to whether you are eligible to claim a medical expense for tutoring services for your daughter XXXXXXXXXX. Your letter has been forwarded to us for reply.
Tutoring services as described in paragraph 118.2(2)(l.91) of the Income Tax Act are considered an eligible medical expense when provided to individuals with learning disabilities (or mental impairment). In order for the remuneration to the tutor qualify as a medical expense, the need for the tutoring services must be certified in writing by a medical practitioner and the tutor must be a person whose occupation is to offer tutoring services to individuals to whom the tutor is not related.
You included a letter from a consultant employed by the XXXXXXXXXX who has recommended that XXXXXXXXXX receive tutoring to support her in her high school studies. However, it does not appear that the consultant is a medical practitioner. It is a requirement under paragraph 118.2(2)(1.91) of the Act that in order to claim an eligible medical expense for the tutoring services, a medical practitioner certify in writing that your child requires those tutoring services because of her disability or impairment.
We hope the above comments are of assistance
Yours truly,
Steve Tevlin
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Legislation Branch
cc Gail Clancy, Problem Resolution Program
Toronto West Tax Services Office
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