Second Annual LD Day
Mark Saturday, May 5, in your calendars, and plan to be at Waterside Sports Club in Toronto for our second LD Day festivities. Call (416)929-4311

Now accepting applications for 2001 Landis Bursary

This $1000 bursary goes to a mature individual with learning disabilities entering their first year in a post-secondary program or accredited vocational institute. The application deadline is June 15, 2001. Get the details on the LDAO website - www.ldao.on.ca

As we begin the new year, thoughts inadvertently turn to finances and we begin the long process of gathering all the important papers for income tax time at the end of April. It may be helpful to clarify the treatment of a number of expenses under the Income Tax Act that relate to expenses for individuals with learning disabilities.

Following are clarifications on a number of expenses related to learning disabilities which are eligible under the Medical Expenses Tax Credit (METC) of the Income Tax Form.

1. The cost of a psychological assessment to determine if there is a diagnosis of learning disabilities.

Section 118.2(2( (a) of the Income Tax Act includes as an expenses eligible for the Medical Expenses Tax Credit (METC) payments to a medical practitioner may be an authorized psychologist.

2. Tutoring services to remedy basic academic skills notable reading, spelling. Written expression and mathematics when the delay in acquisition of basic academic skills is secondary to specific learning disabilities.

In 1999 federal budget proposed to expand the list of expenses eligible for the METC to include tutoring for persons with learning disabilities.

3. Tutoring services to remedy deficits and maximize strengths in the learning disabilities profile including organizational strategies, study skills, time management, co-ordination activities, social skills training, strategies to improve attention, memory, reasoning, logic, communication, and non-verbal visual-perceptual abilities.

These expenses may also be related to the proposed expansion of eligible expenses in the 1999 federal budget.

4. Talking books

to the proposed expansion of eligible expenses in the 1999 federal budget.

Specified transportation costs incurred to obtain medical services are included as eligible expenses under section 118.2 (2) (g) and 118.2 (h) of the Income Tax Act. If a medical expenses is an eligible expense under the METC then the related qualifying transportation costs may also qualify as an eligible expense. Generally, eligibility is restricted to transportation over 40 kilometres to ensure that only above average expenses receive tax assistance.

6. Costs associated with other therapy services not covered under Medicate (i.e.: speech, occupational therapy or psychological therapy)

Again, section 118.2 (2) (a) of the Income Tax Act includes as an expense eligible for the METC payments to a medical practitioner where a medical practitioner may be one of a number of medical professionals as described in Revenue Canada’s Interpretation Bulletin, IT-519R2. Also, the 1999 federal budget extends the METC, under certain conditions to medical therapies that have been prescribed by a medical doctor, psychologist or occupational therapist, but which do not require a qualified therapist or medical practitioner to administer.

7. Fees for specialized camps (summer/winter) and specialized private schools. In this case, the specialization is learning disabilities.

Here, the relevant legislation is section 118.2 (2) (e) of the Income Tax Act. This provision of the METC includes care and training at a school, institution or other place that specializes in the disability that