The taxpayer’s a daughter is permanently eligible for the disability tax credit because of her mental functioning. If the parent hires a full-time or part-time specialized educator with a mandate to stimulate the child in a structured setting and according to her needs in accordance with a specified educational program, would the educator’s salary qualify for purposes of the medical expense tax credit, and would a written statement from the doctor be required to certify that such child needs those services because of learning difficulties or mental impairment? CRA responded:
Although … the child appears to be eligible for the disability tax credit …we cannot confirm whether the services that would be offered by a specialized educator (by following the XXXXXXXXXX program or other program) would be tutoring services supplementary to primary education pursuant to paragraph 118.2(2)(1.91) and if a medical practitioner would certify that the child requires such services because of the child’s learning difficulties or mental impairment … based on the information received.