I require teacher training to start a business. Is the training tax deductible? If so, what are the steps? Do I need business number set up before I do the training?

If you need the training to acquire a skill that you don’t currently have, then the CRA would consider the training a “Capital” expense. You would not be able to deduct the cost of a capital expense. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it357r2/archived-expenses-training.html

However, if your training is eligible, you might be able to get some deductions and credits as a student. https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/students/common-deductions...

Hi,

I took 3 training and obtain forklift certificate/license with how can i deduct this. without this training/certificate the employer would not accept me in the job. I am not self-employed income is T4, I was not reimbursed. Its total cost is around $775. 

Thanks,

sparkfire

Training costs are not deductible as current expenses if they are capital expenditures. They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired.