I am a health professional that needs to do professional development to be licensed annually. I called CRA to ask if these courses could be claimed. I was told that as a salaried employee, it was not an employment expense and couldn’t be claimed as a tuition fee. Has anyone spoken to an accountant or CRA and been told differently?
Unless your employer issued you a T2200 (Statement of Declaration of Employment) stating that you were required to incur these expenses for your employment, you cannot claim it on your income tax return.