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.
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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