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:
- Those which exclusively teach religion, and
- Those which operate in a dual capacity, providing both academic and religious education.
For more information on this topic, see the Canada Revenue Agency information circular IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools.
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.