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Filing a professionnal training receipt


sansp00
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Hello,

My spouse is a physiotherapist and paid (out of pocket) for a professional training during the course of the year. I am trying to figure out how to file the training, we have an official receipt from the OPPQ, but they do not provide the R8 ou T2022 statement that seems to be required in the system in the tuition fees section.

Any help would be appreciated.

Thanks 

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Hi @sansp00, according to the CRA, "Examination fees paid to an educational institution, professional association, provincial ministry or other similar institution, to take an occupational, trade or professional examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified as a tradesperson, to allow you to practice the profession or trade in Canada, may be eligible for the tuition tax credit.

Ancillary fees or charges exceeding $250 and paid in respect of an occupational, trade, or professional examination are not eligible tuition fees unless they are required to be paid by all individuals taking the examination." 

Also, 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.

You cannot deduct the cost of a training course as an employment expense if the course is for personal reasons, the cost is unreasonable, or you receive a lasting benefit from the course. For example, you receive a lasting benefit when you take a course to get a credit towards a degree, diploma, professional qualification, or similar certificate.

You can contact the CRA to make sure you qualify to claim it as tuition fees, if so, you can enter the amount in box 26 of the T2202 in Ufile

 

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That's the thing, it is recognized and the OPPQ does require yearly training, so in order to be able to practice, you need to do your training quota. That's the part that was confusing me at the beginning, it's not an employer requirement per say, so I assumed I could fill it in the first category (to allow practice the profession). 

My spouse's colleagues all claim their tuitions fee not covered by the employer, in my case, it's the first time in 10+ years that the employer of my spouse does not cover this stuff due to a change of employer and the covid context. 

I'll revalidate everything, but if it checks out, I would need to fill the box 26 of T2202. 

Thanks for the info

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