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Medical Expenses

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) suffering 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 is considered to qualify under P118.2(2) (e), and 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.

These amounts can be deducted from the caregiver’s income under medical expenses on their tax return.

The cost of therapy received by a person who qualifies for the disability amount, provided by someone who is not the spouse or common-law partner of the person who is claiming the expense and who is 18 years of age or older, when the amounts are paid.  The therapy has to be prescribed and supervised by a medical doctor, a psychologist (for a mental impairment), or an occupational therapist (for a physical impairment) – Form T2201 required.