Canada v. Scott, 2008 DTC 6682, 2008 FCA 286 -- summary under Paragraph 118.2(2)(e)

On the advice of her pediatrician, the taxpayer enrolled her son, who was diagnosed with several learning disabilities, in a private school. Her tuition was not creditable given that the school did not specially provide equipment, facilities or personnel for the care of students with particular needs such as those of her son, and also given that the doctor did not express a formal expert opinion to the taxpayer at any time before she filed her income tax return.