Private school can be incredibly expensive, especially when you are choosing it because your child needs support they cannot get in a typical classroom.

What many Canadian parents do not know is that some private school fees for a child with autism or another disability may qualify as a medical expense on your income tax return.

This does not apply to every child with a disability or every private school. There are specific rules about why your child needs the school, what the school provides, and the documentation you need.

Here is how it works.

TL;DR

You may be able to claim private school fees as a medical expense if:

• your child has a physical or mental impairment,
• your child needs specialized staff, equipment, or facilities provided by the school because of that impairment, and
• an appropriately qualified person confirms this need in writing.

The school does not have to serve only children with disabilities.

However, having an autism diagnosis does not automatically make private school tuition eligible. The important question is why your child needs that particular school.

What Tax Credit Allows You To Write Off private school?

This falls under Canada’s Medical Expense Tax Credit (METC).

The Canada Revenue Agency (CRA) allows certain costs for “care or care and training” at a school to be treated as eligible medical expenses.

Under the CRA’s current rules, the child must have a physical or mental impairment and need the specialized equipment, facilities, or personnel provided by the school because of that impairment. An appropriately qualified person must certify this need in writing.

This is important because this is not a general tax deduction for private school.

You are claiming qualifying school fees as a medical expense.

Does My Child’s Private School Qualify For METC?

There is no simple list of approved private schools.

Instead, the CRA looks at your child’s needs and what the particular school provides.

The basic question is:

Does your child need the specialized staff, equipment, or facilities at this school because of their impairment?

For example, a child might need:

• staff with specialized training,
• specialized teaching or communication support,
• equipment related to their disability,
• facilities designed to meet their needs, or
• another type of specialized care or training provided by the school.

The CRA says a school does not have to accept only students with disabilities. A private school serving a wider group of students can potentially qualify if it can provide the specialized care and training that your child requires.

What Kind Of Diagnosis does my child need for mETC?

This is probably the most important distinction to understand. Your child does not automatically qualify because they are autistic.

The private school also cannot simply be a school that you prefer.

You need to show that the services the school provides are a requirement, not only a benefit.

For example:

You might choose a private school because it has smaller classes, fewer students, a quieter environment, or a teaching philosophy that works better for your child. Those things may be very helpful, but that alone does not necessarily meet the CRA’s requirements.

The CRA specifically distinguishes between a school that is beneficial for a child and specialized care or training that the child requires because of their impairment.

Here’s what that can look like:

NOAH

Noah is 9 and autistic. He has significant communication and regulation needs. He attends a private school with personnel specifically trained to provide the type of support he requires. An appropriately qualified person confirms in writing that Noah requires the specialized personnel provided by this particular school because of his impairment. His parents pay $18,000 in qualifying school fees. If the CRA requirements are met, those fees may qualify as medical expenses.

MAYA

Maya is 10 and autistic. Her parents move her to a private school because it has smaller classes and they believe the environment will be a better fit for her. The school does not provide specialized equipment, facilities, or personnel that Maya requires because of her impairment. Her parents pay $13,000 in tuition. However, her autism diagnosis by itself does not make the tuition an eligible medical expense, since the services the school provides, while beneficial, are not medically necessary for Maya to succeed.

These examples are fictional, but they show that the reason for attending the school matters so much. If you feel your child has medical needs that need to be met during school hours, find a school that can verify, on paper, they are meeting the medical needs of your child.

METC Is Not Only for Autism

The CRA rule actually applies more broadly to children with a physical or mental impairment.

For example, a child with a learning disability may require specialized personnel at a particular school.

If an appropriately qualified person certifies that the child requires those specialized supports because of their impairment, the school fees may qualify if the other CRA requirements are also met.

Do You Need To Qualify For the Disability Tax Credit?

No. Your child doesn’t have to be approved for the Disability Tax Credit (DTC) for their qualifying school fees to be claimed as a medical expense.

The CRA allows you to support this expense with either:

• Form T2201, the Disability Tax Credit Certificate, or
• written certification from an appropriately qualified person confirming that your child needs the specialized equipment, facilities, or staff provided by the school because of their impairment.

So, if your child doesn’t qualify for the DTC or you’ve never applied for it, that doesn’t automatically prevent their school fees from qualifying.

What Do I Need To Claim METC?

You Need Written Certification

This is the part you do not want to skip.

The CRA requires an appropriately qualified person to certify in writing that your child’s impairment is why they require the specialized equipment, facilities, or personnel provided by the school.

And the letter should not simply say,“This child would benefit from private school.” The certification needs to connect three things:

Your child’s impairment → what your child requires → how this particular school provides what they need.

Who Can Write the Letter?

According to the CRA, an appropriately qualified person includes a medical practitioner and may also include the principal of the school or head of the institution.

Who is appropriate may depend on your child’s situation and the nature of their impairment.

The important part is that the person can appropriately confirm why your child’s impairment creates a need for the specialized support provided by that particular school.

What Should the Letter Say?

Chances are good that your child’s school is familiar with writing these letters and will provide what you need. It should clearly establish:

• your child’s impairment,
• what specialized equipment, facilities, or personnel your child requires,
• why those supports are needed because of the impairment, and
• that the particular school provides those supports.

For example, the letter might explain that a child requires personnel with specific training to address their communication, learning, behavioural, physical, or other disability-related needs.

Keep the original letter with your tax records.

Can You Claim the Full Cost of Tuition?

In some cases, yes.

If your child and their school meet the CRA requirements explained above, the fees you pay to the school may qualify as a medical expense. This can include fees that would normally be considered tuition.

For example, if you pay $18,000 in qualifying school fees, you may be able to claim the full $18,000 as a medical expense.

However, you can only claim expenses you actually paid. If another program, insurance plan, or organization reimbursed you for part of the cost, you generally cannot claim that reimbursed amount.

Extra costs that are separate from the qualifying school fees may have different rules. If your school charges separately for things such as transportation, meals, extracurricular activities, or other services, do not assume those amounts are included.

Claiming $18,000 Does Not Mean You Get $18,000 Back

This is where the wording “tax write-off” can get confusing. The Medical Expense Tax Credit is a non-refundable tax credit.

If you pay $18,000 in qualifying school fees, you may be able to claim $18,000 as a medical expense. It essentially helps reduce your income, thus reducing the amount of tax you owe. It doesn’t mean the government will give you $18,000 back.

There’s also a minimum amount of medical expenses you need to have before the federal credit starts to apply. This amount is based partly on your income.

For example, for the 2025 tax year, the CRA uses the lower of:

• 3% of your net income, or
• $2,834.

Only the eligible medical expenses above these amounts are used to calculate your federal Medical Expense Tax Credit.

Your final tax savings will depend on things like your income, where you live, your other medical expenses, and which parent claims them.

The important thing to remember is that claiming $18,000 in school fees doesn’t mean you’re getting $18,000 back. The $18,000 is used to calculate your tax credit.

Which Parent Should Claim the Medical Expenses?

If you have a spouse or common-law partner, it can be worth calculating the claim both ways.

Because part of the medical expense calculation is based on net income, the CRA itself recommends comparing the amount each spouse or common-law partner would be able to claim.

Your tax software or tax professional can help determine which option produces the best result for your family.

How Do You Claim the School Fees?

Start by talking to the school. Ask whether they’ve had families claim their school fees as a medical expense before and whether they provide documentation for the CRA.

Then find out who can provide the written certification you’ll need. The CRA says this can include a medical practitioner and may also include the school principal or head of the institution. Don’t wait until you’re filing your taxes to start gathering this information.

For a dependent child under 18, eligible medical expenses are generally included with the medical expenses claimed on line 33099 of the federal tax return.

Medical expenses for certain other dependants are claimed using line 33199.

You should keep:

• your written certification
• receipts from the school
• records showing exactly what you paid
• information describing the specialized supports the school provides
• records of any reimbursements you received

You don’t necessarily need to send all of this documentation when you file electronically, but you should have it available in case the CRA asks to see it.

What If the CRA Reviews Your Claim?

Don’t panic if the CRA asks for documentation. Medical expense claims can be reviewed, and the CRA may ask for receipts, medical certificates, forms, or other supporting documents.

This is another reason to get your documentation organized before making the claim.

What If You Paid Private School Tuition in Previous Years?

This one is worth checking.

If your child met the requirements in an earlier year but you didn’t claim the eligible school fees, you may be able to request a change to a previous tax return.

The CRA generally allows taxpayers to request changes to assessed returns from the previous 10 calendar years. For example, in 2026, you can request that changes be made in any tax year, all the way back to 2016.

That does not mean you can automatically go back and claim every year of private school tuition.

Your child and the school still need to have met the applicable requirements for the year you are changing, and you need documentation to support the claim.

If you have paid substantial private school fees for several years, this may be worth discussing with a tax professional familiar with disability-related medical expenses.

Before You Claim: A Quick Checklist

Before claiming private school fees as a medical expense, ask:

If you cannot confidently answer yes to those questions, get clarification (from both a tax professional and your child’s school) before making the claim.

The Bottom Line

Private school tuition is not automatically tax deductible because your child is autistic or has another disability.

But if your child requires the specialized staff, equipment, or facilities provided by a particular school because of their impairment, the fees you pay to that school may qualify as a medical expense.

The biggest thing to remember is this:

It is not simply about your child’s diagnosis. It is about why your child needs the specialized support that particular school provides.

Before claiming the expense, make sure you have the required written certification and records to support what you paid.

Tax rules can change, and individual situations can vary. This article is general information, not individual tax advice. If you are unsure whether your child’s school fees qualify, you can confirm your situation with the Canada Revenue Agency or a qualified Canadian tax professional.

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