Leibovich – Tax Court of Canada finds that accommodations at a private school for students with special needs were not major enough to qualify the tuition as a medical expense

The tuition fees for a student who suffered from “Central Auditory Processing Dysfunction” did not qualify as a medical expense under s. 118.2(2)(e) given that major adaptations were not necessary (or recommended in the related clinical report) to accommodate him (and other students with learning disabilities) at the school.

Neal Armstrong. Summary of Leibovich v. The Queen, 2016 TCC 6 under s. 118.2(2)(e).