Tax Credits

Tax credits for medical expenses

1.117 Paragraph 118.2 (2) (1.91) provides that eligible medical expenses may include amounts as remuneration for tutoring services provided to a patient where the following conditions are satisfied:

  • The tutoring is supplementary to the primary education of the patient
  • The patient has a learning disability or a mental impairment
  • A medical practitioner has certified in writing that the patient requires the tutoring service because of that disability or impairment
  • The payment must be made to a person ordinarily engaged in the business of providing tutoring services to the persons who are not related to the payee