Where do I enter a course amount that my husband had to take for his job?

[ayseleren18]

Hello, Thank you for choosing TurboTax,

If your husband is an employee and if his employer pays his tuition, he cannot deduct the amount paid when preparing his income taxes. If his employer required him to take the course, did not reimburse him for it, he is a commission-based employee, and provided him with a signed T2200 form to this effect, he should report it in the Employment Expenses section, on a T777 slip, as an “Other expense”.

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 -You can deduct the cost of a training course as an employment expense. The course has to maintain, upgrade, or update your existing skills or qualifications that relate to your employment.  https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...

If your husband is self-employed and the courses were to learn a new skill, then it would be considered a capital expense. So he would not be able to deduct them as an expense, though he can claim the amounts as tuition if they are eligible. If the courses are just to upgrade an existing skill, then they are a current expense and he can claim them as a business expense.

[Glortax65]

our son is an employee as ski patrol at Apex Ski Mountian in BC.  To qualify as a ski patrol he was required to take an Emergency Care Level 3 course which cost $850 and he was not reimbursed.  Where can this tuition be deducted