Other expenses - profession(nurse) related.

[DallG]

Hello everyone...... any help in guiding me where I can report some of my wife's expenses, profession/nurse related.

My wife is a nurse, and she took last year some courses and online assessing programs in preparation for the licensing exam (NCLEX exam). Also she paid several fees for certification program application, registration for exam and so on. Some of these amounts were paid to Canadian institutions and some to USA (or USA based) institutions, hence some receipts are in USD; we do have the credit cards statements where we were charged the equivalent in CAD.

Can any of these expenses be claimed and if yes, where to enter them.

Thank you so much for any help.

Take care everyone.

[Geo123]

Hello DallG,

To claim your tuition fees you must have received one of the following forms from your educational institution:

    Form T2202, Tuition and Enrolment Certificate
    Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
    Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States
    Form TL11D, Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada
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-32300-your-tuition-education-textbook-amounts.html

Exam fees :
Examination fees
You can claim a tax credit for your examination fees if they were paid for 2022 in order to take:
    an examination that you must pass to become a member of a professional order named in Schedule I to the Professional Code;
    an examination with a professional organization in Canada or the United States that you must pass to obtain a permit to practise issued by a professional order named in Schedule I to the Professional Code or a title granted by the Canadian Institute of Actuaries;
    a preliminary examination that you must pass to take one of the above examinations; or
    an examination required to obtain a professional status, a licence or certification to practise a profession or a trade.
Minimum amount of tuition or examination fees
You can claim a credit for your tuition or examination fees, or transfer the unused portion of the credit to one of your or your spouse's parents or grandparents, only if the fees total more than $100 for the year.