In addition to the standard medical expenses such as prescription drugs and a variety of assistive devices, in 1999 the Federal government recognized that individuals with learning disabilities may have a need for supplementary educational service.
These expenses may also include tuition costs if a patient, (for example, a dependent);
- suffers from a behavioural problem arising out of a mental or physical disability,
- or suffering from a learning disability, including dyslexia,
- who attends a school, that specializes in the care and training of persons who have the same type of problem or disability,
and qualifies under medical expense credit 118.2.Therefore the expenses paid for the patient are qualifying medical expenses, even though some part of the expense could be construed as being tuition fees.
The school need not limit its enrolment to persons who require specialized care and training.
Refundable Medical Expense Supplement
You may also qualify for a refundable medical expense supplement, if you have claimed eligible medical expenses and your income falls between the specified amounts. You may claim both the refund and expenses.