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New Member
posted Apr 28, 2020 11:46:16 AM

I wasn't employed at the time and took a professional development course. Can I claim these expenses?

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1 Replies
Level 3
Apr 30, 2020 10:29:54 AM

You can only claim those items, as an employee, if you have a signed T2200 from your employer stating that the expense is a condition of employment.  

 

If the course is for personal professional development will not be allowed. Please review CRA link below:

 

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