Can I claim a certification course fee as a business expense in 2021 even though I wont start earning income until 2022?

[kmarkin1967]

I did not receive a tax slip for the course fee.

[Antomeister]

According to the Canada Revenue Agency (CRA), there are a select following of categories that can be considered as business expenses. The list goes as follows:

• advertising
• allowance on eligible capital property
• bad debts
• business start-up costs
• business tax, fees, licenses and dues
• business-use-of-home expenses
• capital cost allowance
• delivery, freight and express
• fuel costs (except for motor vehicles)
• insurance
• interest and bank charges
  • fees, penalties or bonuses paid for a loan
  • fees deductible over five years
  • fees deductible in the year incurred
  • interest deductible on property no longer used for business purposes
  • interest on loans made against insurance policies
  • capitalizing interest
  • interest related to workspace in your home
• legal, accounting and other professional fees
• maintenance and repairs
• management and administration fees
• meals and entertainment (allowable part only)
  • long-haul truck drivers
  • extra food and beverages consumed by self-employed
• motor vehicle expenses
• office expenses
• other business expenses
• prepaid expenses
• property taxes
• rent
• salaries, wages and benefits (including employer's contributions)
• supplies
• telephone and utilities
• travel

After investigation of the miscellaneous category (Other Business Expenses) there is nothing for course fees. It may be deducted as tuition fees, however.

For more information, check out: Canada Revenue Agency (CRA) - Business Expenses

And also, Canada Revenue Agency (CRA) - Eligible Tuition Fees

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