Private School Tuition Fees
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.
A portion of the private school tuition fees, if it relates
to child care services, may qualify as child care
costs.
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:
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those which exclusively teach religion, and |
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those which operate in a dual capacity, providing both
academic and religious education. |
Tuition fees may be eligible for the medical
expense tax credit, (Income Tax Act s. 118.2(2)(e)). 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 is included in Bill
C-10, retroactive to December 21, 2002.
Canada Revenue
Agency (CRA) information:
Revised: July 19, 2010
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