A new medical expense category for the 2014 tax year is the “Personalized Therapy Plan”. In a nutshell this is what you can use to claim expenses paid to your Behaviour Consultant (BC).
In years past, I recommended that you tailor invoices for your Behaviour Interventionists (BIs) and call the service rendered as “tutoring”. This advice still holds true, but for your BCs (who always write their own invoices) you can now file your medical expenses using this new category.
There are a few conditions to claim expenses as a “Personalized Therapy Plan”:
- The plan has to be designed for someone who is eligible for the disability tax credit
- The payment is made to someone who is in the business of providing such services to unrelated persons
- The therapy has to be prescribed and supervised (in the case of a mental impairment) by a medical doctor or a psychologist
- The plan has to be needed to access public funding for a specialized therapy (as in BC Autism Funding )