Claiming Tutoring Services on Your Canadian Tax Return (2026 Guide)

Many families in our programs, as well as adult learners, ask: Can tutoring be claimed on your Canadian tax return?

In some cases, the answer is yes.

If tutoring is required due to a learning disability or impairment in mental functions, it may qualify for the Medical Expense Tax Credit (METC) through the Canada Revenue Agency (CRA).

This guide explains:

• When tutoring qualifies as a tax-deductible medical expense
• What documentation you need
• Who can certify the need for tutoring
• How to access your LDS invoices for tax purposes

Can You Claim Tutoring as a Medical Expense in Canada?

According to the CRA, tutoring services may be eligible as a medical expense tax credit if they meet specific criteria.

Tutoring qualifies if:

• A qualified medical practitioner certifies in writing that tutoring is required
• It is in addition to the student’s regular schooling
• The student has a learning disability or impairment in mental functions
• The tutoring is provided by someone in the business of offering tutoring services
• The tutor is not related to the student

Click here to review the CRA’s full guidelines.

Key takeaway: The most important requirement is written certification from a qualified medical professional confirming that tutoring is necessary.

Who Can Authorize Tutoring for Tax Purposes?

To claim tutoring as a medical expense in Canada, the CRA requires documentation from an authorized medical practitioner.

In British Columbia, this may include:

• Physicians
• Psychologists
• Nurse practitioners
• Psychiatrists
• Occupational therapists
• Speech-language pathologists

If you’re unsure whether your practitioner qualifies, click here to check the CRA’s official list.

What Should a Doctor’s Letter Include?

The CRA does not provide a strict template, but your documentation should clearly support the claim.

Recommended information:

• Practitioner’s signature
• Student’s full name
• Confirmation of a learning disability or impairment in mental functions
• Statement that tutoring is required to support learning
• Confirmation that tutoring is additional to regular schooling
• Date of assessment
• Practitioner’s name, designation, and license number

Example Wording: “I certify that [Student Name] has a learning disability or impairment in mental functions and requires additional tutoring services beyond standard classroom instruction to support their educational development.”

Tip for Families: If you’ve previously applied to funding programs like CKNW Kids’ Fund or Variety – The Children’s Charity, you may already have a letter that meets these requirements. It’s worth checking before requesting a new one.

How to Access Your Tutoring Invoices from Learn. Develop. Succeed.

To support your tax claim, you’ll need receipts or invoices for tutoring services.

If you’re a Learn. Develop. Succeed. family or learner, you can download these directly from your Teachworks account.

Steps to download your invoices:

1. Log in to Teachworks:
   https://ldsociety.teachworks.com/accounts/login
2. Click Billing in the top menu
3. Select Transactions
4. Click on any transaction to view details (invoice, payment, etc.)
5. To download a full summary, click Download Transactions

These documents can be used if the CRA requests supporting records.

How Long Should You Keep Tax Documents?

The CRA recommends keeping all tax-related documents, including receipts and medical letters, for at least 6 years from the end of the tax year.isc.gc.ca) 

Final Thoughts: Supporting Your Claim 

Navigating tax credits can feel complicated, especially when supporting a neurodivergent learner. This process exists to help offset the cost of necessary educational supports.

If you’re unsure whether your tutoring qualifies, consider speaking with a tax professional.

– Alice Bromfield, Senior Manager, Programs

LDS is a community of dedicated professionals who write collaboratively. We recognize the contribution of unnamed team members for their wisdom and input.