Tax credits and insurance

Tax credits and insurance

The Centre d’apprentissage Molière et Copernic is an incorporated company that offers official receipts for all its services and thus allows parents to get refunds from their employers and tax credits.

Insurance and Employee Assistance Program for Remedial Education and School Counseling

Many companies offer free remedial education and school counselling services for employees and their children. These services are offered through their group insurance programs or their Employee Assistance Program. Simply contact your insurer and your Employee Assistance Program to verify your eligibility.

Tax credits and deductions for all Molière and Copernic services

The following information can help parents determine the conditions for claiming or claiming tax credits. The research was conducted for the 2014 tax year. It is important to check the validity for the current year since changes can be made from one year to the next.

Medical Expense Tax Credit – Federal tax

It is possible to obtain an important federal tax credit for medical expenses when the remedial education is prescribed by a physician and to obtain an important provincial tax credit when the remedial education is prescribed by a practitioner who is a member of a professional order (speech therapist, psychologist, educational psychologists, etc.).

Medical Expense Tax Credit – Provincial Tax (Reference for 2014)

“Remuneration paid for tutoring services provided to the person if, according to a practitioner’s certification, the person requires such services because of a learning disability or a mental disability. Such remuneration must be paid to a person whose usual business is to provide such services to persons with whom he or she deals at arm’s length.

Excerpt from the document : Les frais médicaux, revenuquebec.ca, p.22: http://www.revenuquebec.ca/fr/citoyen/

Terms and Conditions :

  • The attestation of a practitioner
  • Receipt with NEQ*
  • No dependency between the student and the professional

Medical Expense Tax Credit – Federal Tax (Reference for 2014)

“1.117 Section 118.2(2) l.91 provides that eligible medical expenses may include amounts paid as remuneration for tutoring services rendered to a patient, if all of the following conditions are met:

  • the tutoring is in addition to the patient’s general education;
  • the patient has a learning disability or mental impairment;
  • a physician has certified in writing that the patient requires such services because of the learning disability or impairment;
  • the recipient of the payment is a person whose usual business is to provide such services to persons with whom he or she has no relationship. »

Excerpt from: Income Tax Folio, S1-F1-C1: Medical Expense Tax Credit: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f1/s1-f1-c1-fra.html#N10E3B

Terms and conditions:

  • The attestation of a practitioner
  • Receipt with NEQ*
  • No connection between student and professional

Children’s Activities Tax Credit – Provincial Tax (Reference for 2014)

“You can claim a refundable tax credit for the physical activities or artistic, cultural or recreational activities*** of an eligible child if you meet all of the following conditions:

  • you resided in Québec on December 31, 2014;(…)
  • or for the child’s membership in a club, association or similar organization that offers cultural activities, provided that the membership is for a period of at least eight consecutive weeks;
  • your family income does not exceed $131,260;
  • you have a receipt showing, among other things, the registration or membership fees that are eligible for the tax credit (keep this receipt so that you can provide it upon request).

For more information, see the instructions for item 25 on line 462 in the Guide to the Income Tax Return (TP-1.G).

*** Any activity that (…) either provides enrichment or tutoring in academic subjects. »

Excerpt from the site: Revenu Québec, Tax Credit for Children’s Activities: http://www.revenuquebec.ca/fr/citoyen/

Terms and conditions:

  • Reside in Quebec on December 31, 2014
  • Fees for physical activities or artistic, cultural or recreational activities*** for 8 consecutive weeks
  • Family income less than $131,260;
  • Receipt with NEQ*

Children’s Activities Tax Credit – Federal Tax (Reference for 2014)

“You can claim a maximum of $500 per child for fees paid in 2014 for the registration or membership of your child or your spouse or common-law partner in an eligible program of artistic, cultural, recreational or developmental activities.”

Excerpt from: Government of Canada, Children’s Arts Activities Amount: http://www.cra-arc.gc.ca/creditartistique/

“The child must be under 16 years of age, or under 18 years of age if eligible for the Disability Tax Credit, at the beginning of the year in which the eligible expenses for artistic activities were paid. (…)»

Retrieved from: Government of Canada, Eligibility https://www.canada.ca/fr/agence-revenu/services/impot/particuliers/sujets/tout-votre-declaration-revenus/declaration-revenus/remplir-declaration-revenus/deductions-credits-depenses.html

“An eligible arts expenditure is the amount paid for the registration or membership of an eligible child in a prescribed program of artistic activity. In general, this program must meet the following conditions:

  • be continuous (a minimum duration of eight consecutive weeks or, in the case of children’s summer camps, five consecutive days);
  • be conducted under supervision;
  • be suitable for children;
  • must also meet one of the following conditions: … provide enrichment or tutoring in academic subjects”; or

Retrieved from: Government of Canada, Arts, Culture, Recreation and/or Development Program under the Regulations. https://www.canada.ca/fr/agence-revenu/services/impot/particuliers/sujets/tout-votre-declaration-revenus/declaration-revenus/remplir-declaration-revenus/deductions-credits-depenses.html

Terms and conditions:

  • Fee for physical activities or artistic, cultural or recreational activities***
  • Receipt with NEQ*
  • The child must be under 16 years of age, or under 18 years of age if eligible for the Disability Tax Credit.