My son had to purchase camping gear rock picks etc. for his field geology courses he is studying at Simon Fraser University. Can he deduct those expenses?

[struchy]

Tent, sleeping bag, ground pad, micro cook stove, rock hammer, rain gear, backpack, tent lamp compass, hiking boots, misc camping supplies 

[TurboTaxTerry · Accepted solution]

The items your son had to purchase for his course are considered to be personal property and can not be claimed on the tax return.

2.35 Fees for the following items (whether identified separately or included as course or subject fees) are not considered eligible tuition fees:

• student social activities;
• medical expenses (but see ¶2.36 regarding health services fees);
• transportation and parking;
• board and lodging;
• goods of enduring value that are to be retained by students (e.g. microscope, uniform, gown, computer, etc.);
• initiation fees or entrance fees to professional organizations including examination fees or other fees (such as evaluation fees) that are not integral to a program of study at an eligible educational institution;
• administrative penalties incurred when a student withdraws from a program or an institution; and
• the cost of books (other than books, compact disks or similar material included in the cost of a correspondence course when the student is enrolled in such a course given by an eligible educational institution in Canada).