28 May 1996 External T.I. 9609025 - XXXXXXXXXX TUITION AS A MEDICAL EXPENSE

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 the XXXXXXXXXX offers specialized programs for learning disabled students & whether the basic fees paid for 2 students is deductible as a medical expense

Position: no

Reasons:

while school offers highly specialized programs for the learning disabled, the educational and pyschological assessments submitted in respect of the children do not establish that the children's learning disabilities are so severe as to require services not available in the public school system -see E9603255, E942381A, E9029335

XXXXXXXXXX 960902

May 28, 1996

Dear XXXXXXXXXX:

Re: Medical Expense Claim

We are replying to your letter of February 24, 1996 in which you ask whether you are entitled to claim the tuition fees paid to the XXXXXXXXXX on behalf of XXXXXXXXXX as a medical expense.

As stated in paragraph 32 of Interpretation Bulletin IT-519R "Medical Expense and Disability Tax Credit and Attendant Care Expense Deduction", an amount paid to an institution for the care and training of an individual with learning disability will qualify as a medical expense provided that the institution specializes in the care and training of persons with that type of disability and the individual has been certified by an appropriately qualified person to require the specialized equipment, facilities or personnel provided by that institution because of the individual's disability.

From the literature obtained from the XXXXXXXXXX it is clear that they offer many types of programs specially designed to meet the needs of students with learning disabilities. However, in assessing whether an individual "requires" the specialized equipment, facilities or personnel provided by a particular institution, it must be clear from the facts that the problems are so severe that the patient requires the special equipment or facilities or the services of specially-trained personnel which are not available in the public school system.

Based on our review of the information submitted, it is not clear that your children's problems are so severe as to require the specialized equipment, facilities or personnel provided by the XXXXXXXXXX. As a result, it is our view that you would not be entitled to claim the fees paid to XXXXXXXXXX as a medical expense.

We trust our comments will be of assistance to you.

Yours truly,

John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

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