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New Member
posted Oct 30, 2019 12:55:23 AM

Is preschool fees considered tuition fee?

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1 Best answer
New Member
Oct 30, 2019 12:55:24 AM

Pre-school fees would not be considered tuition for tax purposes. Tuition refers to Post Secondary education in most cases at a University or College.

Consider whether or not these fees qualify as Childcare expenses as described below.

Under the definition of child care expense in subsection 63(3), the expense must be incurred for the purpose of providing child care services in Canada (see ¶1.19 for exceptions), for an eligible child of the taxpayer. This includes payments to:

  • an eligible child care provider;
  • a day nursery school or day-care centre;
  • a day camp or day sports school;
  • a boarding school or camp (including a sports school where lodging is involved); and
  • an educational institution for the purpose of providing child care services.

1 Replies
New Member
Oct 30, 2019 12:55:24 AM

Pre-school fees would not be considered tuition for tax purposes. Tuition refers to Post Secondary education in most cases at a University or College.

Consider whether or not these fees qualify as Childcare expenses as described below.

Under the definition of child care expense in subsection 63(3), the expense must be incurred for the purpose of providing child care services in Canada (see ¶1.19 for exceptions), for an eligible child of the taxpayer. This includes payments to:

  • an eligible child care provider;
  • a day nursery school or day-care centre;
  • a day camp or day sports school;
  • a boarding school or camp (including a sports school where lodging is involved); and
  • an educational institution for the purpose of providing child care services.