Last Updated: July 23, 2026
Is Tutoring Tax Deductible in Canada? What Parents Need to Know
The short answer
In most cases, no: regular academic tutoring isn’t tax deductible in Canada. The one exception is the Medical Expense Tax Credit, which covers tutoring for a child with a documented learning disability or mental impairment, certified in writing by a medical practitioner. No general federal or provincial tutoring tax credit exists.
What the CRA actually says about tutoring and taxes
There’s no line on a Canadian tax return called “tutoring.” For most families, paying a tutor to help with math, catch up in a subject, or prepare for exams is a personal expense, the same as any other after-school activity. It doesn’t reduce what you owe.
That surprises a lot of parents, because two adjacent things do get tax treatment: child care and medical expenses. Tutoring isn’t automatically either one.
The one real exception: the Medical Expense Tax Credit
The CRA does allow tutoring to count toward the Medical Expense Tax Credit, but only under specific conditions. According to the CRA’s guidance on eligible medical expenses (lines 33099 and 33199), tutoring qualifies when it’s:
- Additional to a child’s regular classroom education, not a replacement for it
- For a person with a learning disability or an impairment in mental functions
- Paid to someone in the business of providing tutoring services, who isn’t related to the child
- Certified in writing by a medical practitioner as necessary
That last point is the one families miss most often. It isn’t enough for a parent to feel the tutoring is necessary. A doctor or authorized medical practitioner has to say so, in writing, before you can claim it.
It’s also worth being precise about what this actually gets you. A tax credit isn’t a refund of what you spent, it’s a non-refundable credit that reduces the tax you owe. If your child qualifies, keep every invoice: the teacher’s name, the dates, the hours, and the subject. That paperwork is exactly what your tax preparer will ask for when the return is filed.
Does tutoring count as a child care expense?
Generally, no. The child care expenses deduction (line 21400) is built for care that lets a parent work, run a business, or study — things like daycare, a babysitter, or a day camp. Sitting down with a subject tutor doesn’t fit that definition, even though it’s arguably just as valuable to a family’s week.
What about provincial credits, like in Quebec?
Quebec runs aTax Credit for Children’s Activities, and it’s easy to assume academic tutoring falls under it. It doesn’t. The credit is specifically for physical, artistic, cultural, or recreational activities — things like swimming, music lessons, or a summer camp — run for at least eight consecutive weeks or a five-day program. Subject tutoring in math or science isn’t one of the listed categories.
Outside Quebec, there currently isn’t a comparable general activity credit at all. The federal Children’s Fitness and Arts Tax Credits were phased out after 2017 and haven’t been replaced.
So is it ever worth asking a tax professional?
Yes, in one specific case: if your child has a diagnosed learning disability or an impairment in mental functions, and a doctor is willing to certify that tutoring is medically necessary. If that’s your situation, get the letter before your tax year closes, keep detailed invoices, and ask your preparer specifically about the Medical Expense Tax Credit on lines 33099 and 33199.
For most families, that won’t apply, and that’s fine. It just means the honest way to think about tutoring is as a direct investment in your child’s progress, not a line that comes back on your tax return.
The bottom line
Most tutoring in Canada isn’t tax deductible. The narrow exception is the Medical Expense Tax Credit, and it requires real documentation from a medical practitioner, not just a parent’s judgment call. Either way, the tax treatment isn’t really the question that matters. Whether the tutoring actually works is, and that comes down to who’s teaching, not what you can claim.
That’s the part a Canadian Certified Teacher settles that a tax credit never will.
Sources
- CRA — Lines 33099 and 33199: Eligible medical expenses
- CRA — Line 21400: Child care expenses
- Revenu Québec — Tax Credit for Children’s Activities
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FAQ
Is regular math or science tutoring tax deductible in Canada?
Is regular math or science tutoring tax deductible in Canada?
No. Standard academic tutoring — for catching up, exam prep, or general homework help — is a personal expense with no dedicated deduction or credit.
Can I claim tutoring as a child care expense?
Can I claim tutoring as a child care expense?
Generally no. The child care expenses deduction (line 21400) is meant for care that allows a parent to work or study, not academic instruction.
What paperwork do I need to claim tutoring under the Medical Expense Tax Credit?
What paperwork do I need to claim tutoring under the Medical Expense Tax Credit?
A written certification from a medical practitioner stating the tutoring is necessary because of a learning disability or impairment in mental functions, plus invoices showing the tutoring was paid to someone unrelated to the child, in the business of providing that service.
Does Quebec’s Tax Credit for Children’s Activities cover tutoring?
Does Quebec’s Tax Credit for Children’s Activities cover tutoring?
No. It covers physical, artistic, cultural, or recreational activities run over at least eight consecutive weeks or a five-day program, not academic subject tutoring.
Is there a federal tutoring tax credit for all Canadian families?
Is there a federal tutoring tax credit for all Canadian families?
No. The federal Children’s Fitness and Arts Tax Credits were eliminated after 2017, and no general replacement exists for tutoring specifically.