professional development courses

maha1 · ‎March 23, 2023

my client has taken numerous professional development courses. he's not on commission. all the courses enhance his current job knowledge. would these be deductible? if so, where and with what documentation? thank you.

JRBooks1 · ‎March 25, 2023

Agree with Janis - you client needs a proper tuition receipt for each course. Back in the day, the requirements were less stringent, but CRA has tightened the rules. However, he may find those given the course are registered with CRA which would allow their courses to be deductible as education expense (non-refundable credits). A wide variety of institutes qualify; there is a list on the CRA website:

https://www.canada.ca/en/employment-social-development/programs/designated-schools.html

The rule still obtains - as far as I know - that the course or courses have to cost at least $100 from any given institute. So three receipts for $75, $80, and $90 each from a different institute would NOT qualify even the total is greater than $100.

Hope this helps.

Jo

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janisbossenberry · ‎March 24, 2023

If your client is an employee, they would not be deductible unless he receives a qualifying tuition receipt. If he has self-employed business or professional income, they can be deducted as an expense on the business schedule.

JRBooks1 · ‎March 25, 2023

Agree with Janis - you client needs a proper tuition receipt for each course. Back in the day, the requirements were less stringent, but CRA has tightened the rules. However, he may find those given the course are registered with CRA which would allow their courses to be deductible as education expense (non-refundable credits). A wide variety of institutes qualify; there is a list on the CRA website:

https://www.canada.ca/en/employment-social-development/programs/designated-schools.html

The rule still obtains - as far as I know - that the course or courses have to cost at least $100 from any given institute. So three receipts for $75, $80, and $90 each from a different institute would NOT qualify even the total is greater than $100.

Hope this helps.

Jo

maha1 · ‎March 25, 2023

thank you. you never hesitate to help. appreciate it!