Can I receive a tax credit or deduction for fees paid to a private high school for my children?

Typically, parents are unable to claim a tuition credit or tax deduction for fees paid to a private high school. However, there are special circumstances where parents can claim tax credits for a portion of the fees paid to a private high school in respect of their children as indicated below:

• Parents can claim a charitable donation tax credit for a portion of the fees paid, if the private school teaches only religion, or operates in a way where it provides both academics and religion.
• Parents can claim part of the fees paid to the high school that relate to providing services in relation to the child’s physical or mental handicap.

To qualify for this credit, a qualified individual must certify, in writing, that the equipment, personnel, or school facilities are required in order to treat the student’s physical or mental disabilities.

ABOUT THE AUTHOR

ALLAN MADAN

CA.CPA.CGA

Allan Madan is a CPA, CA and the founder of Madan Chartered Accountant Professional Corporation. Allan provides valuable tax planning, accounting and income tax preparation services in the Greater Toronto Area.

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