My employer paid cpa fees but I had to reimburse them when I left for another job. Can I claim these expenses now? How?

[regthurlborn]

My previous employer paid all my fees for the last two years for the courses to become a CPA.  I received T2202A slips, but did not enter them in 2015 or 2016 returns as I had been compensated by my employer.  I left my employer in late 2017 for another job and had to pay back the majority of the CPA fees.  Can I now claim the fees I had to pay back to my employer?  How do I do this?

[TurbotaxRobert · Accepted solution]

Given that you had to pay back to your employer the CPA fees that had originally been paid by them, in effect the 2015 and 2016 amounts shown in the relevant years T2202A slips were in fact paid by you (after all).  As a result, you are in a position to request an adjustment to CRA for your 2015 and 2016 tax years re: the T2202A slip amounts at this time (since they have in fact been paid by you).  You should request an adjustment to CRA for 2015 and 2016 and submit the copies of the T2202A slips to support your requested adjustment.