Income Tax Act Section 118.2(2)(l.91) provides that eligible medical expenses may include amounts paid 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 services because of that disability or impairment; and
- the payment must be made to a person ordinarily engaged in the business of providing tutoring services to persons who are not related to the payee.