Frequently Asked Questions
Find answers to common questions about Eaton Arrowsmith School.
What age are the students?
What types of students can benefit from the Arrowsmith Program?
How long is the program?
What academic subjects and school credits are available?
Do students have to repeat grades if they attend Eaton Arrowsmith School?
What kind of help will my child need after the Arrowsmith Program?
Is the initial assessment a requirement for all incoming students?
What types of tests are used?
Can assessments done elsewhere be used in place of the initial assessment?
Research and Program Effectiveness?
Research
Please visit the Research page of Arrowsmith Toronto’s website to read the reports referred to below and other studies on the effectiveness of the Arrowsmith Program.
A study prepared by Dr. William A. Lancee, Head of Research in the Department of Psychiatry at Mount Sinai Hospital and Associate Professor, Department of Psychiatry, University of Toronto, that was funded by the Donner Canadian Foundation and completed in 2005 concluded that all deficit areas identified by the Arrowsmith Program improved as a result of the application of Arrowsmith Program cognitive exercises.
More recently, Arrowsmith Toronto completed a Report on the Effectiveness of the Arrowsmith Program in the Toronto Catholic District School Board which showed that students improve in their rate of acquisition of academic skills as a result of their cognitive improvements.
Program Effectiveness
The study prepared by Dr. William A. Lancee referred to above concluded that all deficit areas identified by the Arrowsmith Program improved as a result of the application of Arrowsmith Program cognitive exercises. Please refer to the full study on the Arrowsmith Toronto website, and in particular the concluding summary for an overview of the effectiveness of the Arrowsmith Program.
Do students maintain their improvements?
Is the Arrowsmith Program available elsewhere?
What is the cost of tuition?
Is there a Tax Credit for enrollment at Eaton Arrowsmith School?
Yes, please read the following information regarding the Medical Expense Tax Credit as it applies to the Arrowsmith Program.
The Medical Expense Tax Credit under the Income Tax Act (Canada)
A decision of the Tax Court of Canada that was released on November 21, 2005 has held that the services offered by schools to students enrolled in the Arrowsmith Program will qualify as a medical expense for the purposes of the Medical Expense Tax Credit under the Income Tax Act of Canada. Justice Paris concluded as follows:
“The purpose of the medical expense tax credit provisions, of which subsection 118.2(2) is a part, is to provide tax relief to a person suffering from a medical condition for additional costs associated with treatment of that condition. A travel expense that is incurred in order to obtain treatment which is not available to the taxpayer locally is one such additional cost.
To hold that the services received by the Appellant’s daughter in the Arrowsmith Program were not medical services would, in my view defeat the intention of Parliament, especially in light of the fact that Parliament has recognized the cost of the services themselves as a medical expense. I think it would be unduly restrictive to interpret the term medical services in such a manner as to require that these services be performed by a medical practitioner. As the Federal Court of Appeal stated in Johnston v. The Queen,[3] a provision of the Act “… must not be interpreted so restrictively as to negate or compromise the legislative intent.”
In conclusion, I find that the services provided in the Arrowsmith Program are medical services. The activity undertaken by the participants in the program is a form of neurological therapy designed to treat a medical condition. Such therapy was provided specifically for the purpose of strengthening weaker defective cognitive capacities at the root of the participants’ learning disabilities. According to the uncontradicted evidence led on behalf of the Appellant, the techniques used in the program have a basis in neuroscience, and involve the diagnosis and treatment of the Appellant’s daughter’s disability. As such they are related to the science of medicine and are medical services.”
This decision involved a student who was enrolled in the Arrowsmith Program at Colin Macdonald Community School in Hamilton, Ontario. The family claimed the cost of driving her every day from their home in the town of Simcoe to Hamilton and back, a distance of approximately 80 kilometers each way.
The Canada Revenue Agency allowed the tuition fees as a medical expense under paragraph 118.2(2)(e) of the Income Tax Act, but denied the portion of the claim that related to the travel expense. The family appealed the disallowance of the claim for the travel expense, which may qualify as a medical expense where, as here, the school is located more than 40 kilometres from the family’s home.
The decision has established that the tuition and other eligible expenses incurred by a family whose child is enrolled in the Arrowsmith Program will qualify for the Medical Expense Tax Credit if the other conditions of the Act are met.
This credit, as an example, will result in a tax saving of approximately $3,500 for a two parent family with two children, one of whom is attending Arrowsmith School, and having a combined annual family income of $100,000 based on a claim for a tuition in the amount of $18,750. The actual amount of the tax credit for a particular family may vary depending on the family’s individual financial circumstances. Travel expenses may also be eligible for this credit. It is recommended that all persons applying for the Medical Expense Tax Credit consult with their personal financial advisor.
Parents will need to establish by way of a letter from a qualified medical practitioner that their child has been diagnosed with a learning disability and requires the Arrowsmith Program.
The Medical Expense Tax Credit should be distinguished from the Disability Tax Credit which may be claimed where there is evidence of more severe impairments.
Please refer to the website of the Technical Advisory Committee on Tax Measures for Persons that was appointed in April 2003 by the Minister of Finance and the Minister of National Revenue to address issues related to tax measures benefiting persons with disabilities and its Report released in December, 2004.
The Medical Expense Tax Credit should also be distinguished from child care expenses, which may be claimed in certain situations for the cost of an after school care program.
