They may be eligible as a medical expense if a medical practitioner certifies in writing that these services are necessary. Canada Revenue says that eligible medical expenses include
Tutoring services that are supplementary to the primary
education of a person with a learning disability or an impairment in mental
functions, and paid to a person in the business of providing these services to
individuals who are not related to the person. A medical practitioner must
certify in writing that these services are necessary