I am a therapist who is a commission employee. I attend courses as part of my job. Can I claim training expenses although I do not work away from the place of business?

isr_87 · ‎April 10, 2023

I am physiotherapist who is a commission employee. I work at my employer's place of business (clinic) and earn based on the number of patients I see. I have to attend CPD courses for my employment and profession. Can I claim training expenses even thou I am NOT normally required to work away from my employer's place of business?

TurboTaxSusan · ‎April 15, 2023

As per the CRA: Commission employees can deduct the cost of a training course as an employment expense. The course has to maintain, upgrade, or update your existing skills or qualifications that relate to your employment.

You can't deduct the cost of a training course if the course is for personal reasons, the cost is unreasonable, or you receive a lasting benefit from the course.

If you can't deduct the cost of a training course as an employment expense, you might be able to claim it as a tuition amount.

I am a therapist who is a commission employee. I attend courses as part of my job. Can I claim training expenses although I do not work away from the place of business?

Self-employed