I graduated from college in June 2017 and wrote a certification exam in October 2017. I needed to write this exam in order to be employed in my professional field. Because I didn't have taxable income in 2017, I did not claim the exam fee when I filled for my 2017 taxes. Would I be able to claim this fee now for my 2018 tax year? If not, should I submit a T1 adjustment to include the certification expense for my 2017 taxes?