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Filing Your Return -> Private School Tuition Fees

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 in some provinces/territories.

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:

bulletthose which exclusively teach religion, and
bulletthose 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 proposed legislation which is retroactive to December 21, 2002.  The Bill containing these proposed revisions, Bill C-10 from 2007, has not received Royal Assent, and thus has not been enacted.  However, the Department of Finance in 2011 indicated that this bill is not dead, and is expected to be reintroduced. 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

Revised: October 26, 2023


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