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New Member
posted Oct 29, 2019 8:34:17 PM

If self-employed, where do I claim training expenses? I don't see that option in the Business Expenses frames after Income. Thanks!

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1 Best answer
New Member
Oct 29, 2019 8:34:18 PM

If you were required to take some training and you spend more than $100 at a recognize school, then you could claim tuition.  

Otherwise it could be as other expenses, maybe.  You have to show that you were required to pay for that to have work, and it is a "cost of doing business".

This is the guide for self employed non incorporated: http://www.cra-arc.gc.ca/E/pub/tg/t4002/t4002-14e.pdf

5 Replies
New Member
Oct 29, 2019 8:34:18 PM

If you were required to take some training and you spend more than $100 at a recognize school, then you could claim tuition.  

Otherwise it could be as other expenses, maybe.  You have to show that you were required to pay for that to have work, and it is a "cost of doing business".

This is the guide for self employed non incorporated: http://www.cra-arc.gc.ca/E/pub/tg/t4002/t4002-14e.pdf

Level 1
May 19, 2020 2:18:08 PM

This link is dead. Can you please provide more info on where to claim training expenses for self-employed?

Level 15
May 20, 2020 1:36:41 PM

You will enter training expenses under "Other Expenses".  This is at the end of the Expenses section in the Self-Employment part of the Interview.

 

As per CRA - https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/commission-employees/training-costs.html

New Member
Apr 13, 2023 10:57:11 AM

I read that this should be added in the "Other expenses" section of the Self-employment part of my return.  However, the interview only allows for conventions. Where do I put these expenses?

Moderator
Apr 15, 2023 5:42:32 PM

@alanchilton 

If the training courses were to get new skills, then you can't claim them. If they were to improve or maintain an existing skill, then yes, you can claim them as other expenses. "Other Expenses" is later on in the interview. 

 

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