If I have to repay international relocation expenses to my employer because I quit, can I deduct the amount repaid to my yearly taxable income?

- My company transferred me from abroad to Canada
- I have to pay back the relocation expenses they paid for me if I leave in the 2 first years
- Can I deduct the amount I would repay to them from my yearly income, so that I can deduct the associated tax amount to be paid?

Self-employed

A precedence for this has not been found. Please contact the CRA Individual tax enquiries line