Tax Relief For Neuroplasticity Programs
I was looking at the Arrowsmith website yesterday and came across a note on a decision from the Tax Court of Canada in 2005 declared that fees for the Arrowsmith program would be considered a medical expense and should be tax deductible. I can only assume that this would apply to many of the other programs available now that exploit the concept of neuroplasticity to improve cognitive functioning. Presumably this would apply to those programs that are administered by trained practitioners or, as is the case with Cogmed Working Memory Training, supervised by a professional such as a licensed physician or a registered psychologist. When I am asked about the cost of the program I am most familiar with, Cogmed Working Memory Training, the $1,500 does seem to cause some concern even though the cost of medication for just one year could amount to more than this. The cost of medication in Canada is, of course, not taxable and in many cases would be covered, all or in part, by group health insurance.