Hello, I need help filing two expenses. My husband is a NDT trades-person and had to purchase a hard hat and work boots last year. He was also required to do a 1 week Rope Access course. He was not reimbursed for these expenses. For the course, it is not technically a tuition expense not a professional due. The employer deducted the cost of the course from his paychecks over several months, totaling $1800.
I understand that he may need to ask his employer to fill out a T2200 form for conditions of employment. Would the course be considered a "other" expense? Its a little confusing since he did not pay for it out of pocket, but it was deducted monthly until the course was paid for (sort of like a loan).
Thank you for any help and input.
When it comes to claiming employment expenses there are clear instructions.
Canada Revenue Agency has this information to help clarify Employment Expenses 2019. For example, this is clearly stated: "You cannot deduct the cost of special clothing you wear or have to wear for your work."
Since the training was deducted monthly from the pay, until the course was paid this CRA link about training costs will answer your question about claiming this expense.
Here is a TurboTax FAQ to guide you: How do I claim a credit for a tradesperson’s tools in TurboTax?