KP92
New Member

Filing Employment expenses for NDT including hard hat, work boots and Rope Access Course

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.