An alarm clock with a pink sticky note with the word 'TAX' written in red on its face, representing can I claim tutoring on my 2023 CRA tax return.Can I claim my tutoring expenses on my 2023 CRA tax return?

 

Are you wondering if you can claim tutoring expenses on your 2023 CRA tax return? The answer is YES—you can claim your professional tutoring expenses as a Medical Expense Tax Credit. This tax credit can only be applied against any taxes you may have payable. In CRA lingo, this is called a Non-refundable Tax Credit. This means if you don’t owe any taxes, the credit will not be of any benefit to you.

 

Yes, I have tax payable, now how do I claim my tutoring expenses?

Easy! When you’re completing your 2023 tax return, claim your tutoring expenses under “Eligible Medical Expenses” on line 33099 or line 33199 of your tax return (Step 5 – Federal tax). See: How to claim eligible medical expenses on your CRA tax return

What does CRA need to support my claim?

To claim tutoring expenses, you need a medical professional to certify in writing that the tutoring services are required. In addition, the person being paid to provide the service cannot be related to the person receiving the service.

Here’s the exact CRA wording on this:

Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed. CRA Tutoring Services Definition

Who does CRA consider to be a medical professional?

CRA considers a medical professional to be a licensed physician, psychologist, speech language pathologist, audiologist etc. For a full list of who CRA considers to be an authorized medical professional, visit: CRA Authorized Medical Professionals

What else do I need to support my claim?

In addition to the certification from the medical professional, you must be able to support your claim with receipts for the services provided. You don’t need to submit the actual receipts when you’re filing your income tax return but you do need to keep them in case CRA wants to review your return at a later date. For more details, see this CRA list: What you need to support your claim

What about the CRA Disability Tax Credit (DTC) or the Child Disability Tax Benefit (CDTB), could I claim this?

 

The DTC is also a Non-refundable Tax Credit. This means, the credit only applies to taxes owing.  If the person doesn’t have any other disabilities—other than a learning disability (such as dyslexia)— they are unlikely to qualify for the Disability Tax Credit (DTC). For more information, visit this link: Disability Tax Credit Information

To qualify for the Child Disability Benefit (CDTB), the child must first meet the eligibility for the DTC and the parent must also be receiving the Child Tax Benefit for this child. With no other disabilities present—other than a learning disability (such as dyslexia)—the child is unlikely to qualify for the CDTBNote: The CDTB is a refundable benefit and you do not need to have taxes owing to receive this benefit.  For full eligibility guidelines, visit this link: CRA’s Child Disability Benefit explanation.

If you have further questions about tutoring and taxes, please consult the CRA website or call CRA for more information.

In the meantime, enjoy filing your 2023 tax return. May the Non-refundable Tax Credits be with you!

 

Marion May is the Blog Curator and Content Writer for The Open Door blog. Her blog content is “local, organic and specific” and is written for parents of children with dyslexia. Comments? If you have comments about this blog or would like to contribute, please contact us at blog@theopendoor.ca We welcome your blog topic suggestions!
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