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Private School Tuition Fees

Private School Tuition Is Generally Not Deductible

Child Care Costs Portion Of Private School Tuition Fees

Donation Tax Credit For Private School Tuition Fees

Medical Expense Tax Credit And Private School Tuition Fees

Private School Tuition Is Generally Not Deductible

Generally, the cost of tuition for private school for elementary and secondary school students is not tax deductible. There are non-refundable tuition and education tax credits available for qualifying post-secondary education in some provinces/territories.

Child Care Costs Portion Of Private School Tuition Fees

A portion of the private school tuition fees, if it relates to child care services, may qualify as child care costs.

Donation Tax Credit For Private School Tuition Fees

There are special circumstances in which all or a portion of the fees paid to a private school may be considered a donation, and qualify for the charitable donations tax credit. Two types of schools may be able to provide charitable donation receipts for all or a portion of fees:

	those which exclusively teach religion, and
	those which operate in a dual capacity, providing both academic and religious education.

Medical Expense Tax Credit And Private School Tuition Fees

Income Tax Act s. 118.2(2)(e)

Tuition fees may be eligible for the medical expense tax credit. In order to qualify, a medical practitioner must certify in writing that the equipment, facilities or personnel provided by the school are required because of the student's mental or physical impairment. The requirement for a written certification by "an appropriately qualified person" is included in legislation which was retroactive to December 21, 2002.

See TI 2012-0444341E5 - medical expenses - residential treatment center regarding whether the cost of attending a residential treatment center in another city would qualify as an eligible medical expense, for a person with Attention Deficit Hyperactivity Disorder (ADHD).

TaxTips.ca Resources

Tax Information for Students

Canada Revenue Agency (CRA) information:

IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools

RC4065 Common medical expenses you can claim - search (ctrl-f) for school, or scroll down

Revised: November 16, 2024