Correctional Officer Training and Assessment

My spouse completed the Correctional Officer Training and Assessment course in order to become a Correctional Services Officer in Ontario. This was at the Ontario Correctional Services College in Hamilton Ontario. We paid $1000 for the course and $1000 room and board. Are these considered to be employment expenses or do they fit in elsewhere?

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It would appear that if your spouse was already employed as a correctional officer, it might be deductible, provided the employer did not pay costs.

If the spouse was not employed in the field, the training is considered capital in nature, and not deductible. If the training is not deductible, neither is the board and lodging.

Per CRA; Training costs are not deductible as current expenses if they are capital expenditures. They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired. Where, on the other hand, the training is taken merely to maintain, update or upgrade an already existing skill or qualification, the related costs are not considered to be capital in nature.

Also, any portion of costs related to training which is either personal or unreasonable in the circumstances may not be deducted.
 
http://www.cra-arc.gc.ca/E/pub/tp/it357r2/it357r2-e.html



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