Tutor

Tax guide for Canadian self-employed tutors and private education coaches

Allowable Expenses

  • Teaching materials — Textbooks, workbooks, educational software for student use
  • Home office — Proportional share of rent, utilities if you tutor from home
  • Online platform fees — Wyzant, TutorMe, Preply, or custom booking platform fees
  • Computer & AV equipment — Webcam, whiteboard, tablet for online tutoring
  • Professional development — Teaching methodology courses, subject-specific certifications
  • Educational platform subscriptions — Khan Academy, IXL, or tutoring management platform subscriptions used with students

Tax Tips

  • If you tutor exclusively from home, the home office qualifies as your principal place of business
  • Educational materials purchased for student use (not personal study) are deductible
  • Online tutoring platform commission fees (Wyzant, Preply) are deductible as professional fees
  • A digital whiteboard or drawing tablet used for tutoring sessions is a deductible capital asset

Frequently Asked Questions

Do Canadian tutors need to charge GST/HST?

Most tutoring services are taxable supplies for GST/HST purposes (unlike classroom education which is exempt). Once your tutoring income exceeds C$30,000, you must register for GST/HST and charge clients in Canada. Virtual or online tutoring to students outside Canada may be zero-rated.

Related Professions

  • Music Teacher