,canada ,co/ums #a & ,rev5ue ,ag5cy ,9t]pret,n ,bullet9 ,subject3 ,9come ,tax ,act ,exp5ses ( ,tra9+ ,numb]3 ,,it-#ceg;,r#b ,date3 ,novemb] #f1 #aihi ,ref];e3 ,subsec;n #ah7#a7 7al sec;n #fg1 subsec;ns #ae7#a7 & #bj7#aj71 & p>agraph #f7#a77a77 ,applic,n ,? bullet9 replaces & c.els ,9t]pret,n ,bullet9 ,,it-#ceg;,r dat$ ,may #ba1 #aihj4 ,curr5t revi.ns >e 9dicat$ 0v]tical l9es4 ,summ>y ,? bullet9 d1ls )! deductibil;y ( co/s & exp5ses ( tra9+1 9clud+ ^? = travel1 food1 b"eages1 & lodg+ 9curr$ 9 #a ,,it-#ceg;,r#b a#a 3nec;n ) att5d+ a tra9+ c\rse1 b n 9clud+ tui;n fees pd 6c]ta9 $uc,nal 9/itu;ns = : a tax cr$it is all[$4 ,tra9+ co/s >e n deducti# z curr5t exp5ses if !y >e capital exp5ditures4 ,!y >e 3sid]$ 6be capital 9 nature ": ! tra9+ results 9 a la/+ b5efit 6! taxpay]1 i4e41 ": a new skill or qualific,n is acquir$4 ,":1 on ! o!r h&1 ! tra9+ is tak5 m]ely 6ma9ta91 update or upgrade an alr exi/+ skill or qualific,n1 ! relat$ co/s >e n 3sid]$ 6be capital 9 nature4 ,al1 any por;n ( co/s relat$ 6tra9+ : is ei p]sonal or unr1sona# 9 ! circum/.es may n 2 deduct$4 ,9 decid+ :e!r any por;n ( ^! co/s is p]sonal or unr1sona#1 ! dur,n & loc,n (! c\rse %d 2 3sid]$1 z well z ! "ds on : no tra9+ is tak54 ,co/s 9curr$ 9 3nec;n ) att5d+ a 3v5;n or a busi;s meet+ c rcv di6]5t tax tr1t;t f ! co/s ( att5d+ a tra9+ c\rse4 #b ,,it-#ceg;,r#b b#a ,a 4t9c;n %d "!=e 2 made 2t a tra9+ c\rse &a 3v5;n or a busi;s meet+4 ,4cus.n & ,9t]pret,n 7p>agraph #a7 #a4 ,=! purposes ( ? bullet91 ! ref];e to 8co/s or exp5ses ( tra9+0 9cludes ^? co/s = travel1 food1 b"eages1 & lodg+ t >e 9curr$ 9 3nec;n ) att5d+ a tra9+ c\rse1 b does n 9clude tui;n fees pd 6c]ta9 $uc,nal 9/itu;ns --------------------------------------#b = : a tui;n tax cr$it is all[$ 7see ! curr5t v].n ( ,,it-#eaf74 ,co/s ( tra9+ >e g5],y 3sid]$ 6be ei capital or p]sonal 9 nature & "!=e n deducti# 0virtue ( p>agraphs #ah7#a77b7 or 7h71 respectively4 ,h["e1 9 c]ta9 circum/.es z describ$ 2l1 tra9+ exp5ses >e n 3sid]$ 6be capital or p]sonal 9 nature & ?us >e deducti# provid$ t !y >e r1sona# 9 ! circum/.es4 #c ,self-employ$ ,9dividuals a#b 7p>agraphs #b-e7 #b4 ,": a tra9+ or $uc,nal c\rse results 9 a la/+ b5efit 6! taxpay]1 ! co/s 9curr$ 9 3nec;n )! c\rse >e 3sid]$ 6be capital 9 nature4 ,! deduc;n ( ^! capital exp5ditures z curr5t exp5ses is 4all[$ 0p>agraph #ah7#a77b72 h["e1 ": ^! exp5ditures 7 9curr$ 9 respect (a busi;s (! taxpay]1 !y wd qualify z 8eligi# capital exp5ditures0 7see ! curr5t v].ns ( ,,it-#abc & ,,it-#adc74 ,a la/+ b5efit 6! taxpay] is 3sid]$ 6o3ur ": a new skill or qualific,n =a busi;s is acquir$4 ,?us1 tra9+ co/s 9curr$ 0! taxpay] 9 3nec;n )a c\rse : he or %e takes 6obta9 a cr$it =a degree1 diploma1 profes.nal qualific,n or simil> c]tificate wd 2 3sid]$ capital 9 nature4 ,":1 on ! o!r h&1 ! taxpay] takes a tra9+ c\rse m]ely 6ma9ta91 update or upgrade an alr exi/+ skill or qualific,n ) respect 6his or h] busi;s or profes.n1 #d ,,it-#ceg;,r#b b#b exp5ses 9curr$ 9 3nec;n ) s* a c\rse >e n 3sid]$ 6be capital 9 nature & _! deduc;n z curr5t exp5ses is n 4all[$ 0p>agraph #ah7#a77b74 ,?us1 = example1 co/s 9curr$ 9 3nec;n )a c\rse tak5 65a# a profes.nal 6le>n ! late/ me?ods ( c>ry+ on 8 or h] profes.n may 2 all[a#1 ev5 if ! c\rse relates 6an >ea (! profes.n 9 : ! profes.nal 0 n previ\sly 9volv$ actively ?\< qualifi$ 6be s 9volv$4 #c4 ,! foll[+ >e examples ( cases ": co/s ( tra9+ >e 3sid]$ 6be capital exp5ditures1 ! deduc;n ( : is 4all[$ 0p>agraph #ah7#a77b71 2c ! tra9+ is tak5 6acquire a new skill or qualific,n3 7a7 ,a m$ical g5]al practi;n] is tra9+ 6qualify z a speciali/4 7b7 ,a lawy] is tak+ an 5g9e]+ c\rse t is unrelat$ 6his or h] legal practice4 7c7 ,a taxpay] is tak+ a univ]s;y or o!r c\rse l1d+ 6a degree or o!r #e ,,it-#ceg;,r#b c#b c]tificate4 7,note1 h["e1 t co/s 9curr$ 9 3nec;n )a c\rse (! type describ$ 9 #d 2l w n 2 4all[$ m]ely 2c ! c\rse is 3duct$ at1 or "u ! sponsor%ip (1 a univ]s;y47 7d7 ,a professor employ$ 0a univ]s;y takes a c\rse dur+ a sa2atical 7see al -;ts reg>d+ dur,n ( tra9+ 9 #e 2l7 9 ord] 6acquire a new skill ne$$ =a sidel9e busi;s4 --------------------------------------#c #d4 ,! foll[+ >e examples ( cases ": tra9+ exp5ses >e n 3sid]$ 6be capital 9 nature & ?us _! deduc;n z curr5t exp5ses is n 4all[$ 0p>agraph #ah7#a77b71 2c ! tra9+ is tak5 m]ely 6ma9ta91 update or upgrade an exi/+ skill or qualific,n3 7a7 ,a profes.nal develop;t c\rse is tak5 z requir$ or recomm5d$ 0a profes.nal body 6ma9ta9 profes.nal /&>ds4 7b7 ,a tax c\rse is tak5 0a lawy] or a3.tant :o is qualifi$ 6d tax #f ,,it-#ceg;,r#b a#c "w1 :e!r or n he or %e has previ\sly be5 actively 9volv$ 9 s* "w4 7c7 ,a c\rse on mod]n build+ mat]ials is tak5 0an >*itect4 7d7 ,a c\rse on electronic igni;ns is tak5 0! [n] ( an automobile repair %op4 #e4 ,any por;n (a claim 0a self-employ$ taxpay] 9 respect ( tra9+ exp5ses : ei is p]sonal or is unr1sona# 9 ! circum/.es is n deducti# 0virtue ( p>agraph #ah7#a77h7 or sec;n #fg1 respectively4 ,! foll[+ factors %d 2 3sid]$ 9 det]m9+ :e!r any por;n (a claim is p]sonal or unr1sona#3 ,dur,n ,full-"t tra9+ c\rses g5],y d n exce$ a p]iod ( two or ?ree weeks4 ,h["e1 exp5ses 9curr$ 9 3nec;n )a full-"t c\rse ( l;g] dur,n may1 9 c]ta9 circum/.es1 2 3sid]$ r1sona#4 ,= example1 exp5ses 9 3nec;n )a c\rse sponsor$ or a3ept$ 0a profes.nal #g ,,it-#ceg;,r#b b#c associ,n 6ma9ta9 ! profes.nal /&>ds ( xs memb]s wd g5],y 2 all[a# ev5 if ! c\rse la/s f\r 6six weeks4 ,x %d 2 not$1 h["e1 t ! total "t tak5 9 att5d+ c\rses 9 any "o ye> %d n 2 s grt t ! taxpay] c 2 sd n 6h c>ri$ on 8 or h] busi;s or profes.n =a significant "p (! ye>4 ,loc,n ( ,c\rse ,z a rule1 exp5ses ( att5d+ a tra9+ c\rse \tside ! taxpay]'s g5]al geographic locale >e 3sid]$ unr1sona# 6! ext5t t !y exce$ :at !y wd h be5 _h a simil> c\rse be5 att5d$ loc,y1 if availa#4 ,! ,de"p;t may "q ! deductibil;y ( exp5ses 9curr$ 9 3nec;n ) att5d+ a c\rse held 9 a 4tant loc,n or 9 a recogniz$ holi"d >ea4 ,! fact t a tra9+ c\rse 9 s* a loc,n or >ea 0 ( relatively %ort dur,n & 0 foll[$ 0a p]sonal holi"d may 9dicate t ! co/s claim$1 or a por;n ( s* co/s1 >e n deducti# tra9+ exp5ses b >e #h ,,it-#ceg;,r#b c#c p]sonal exp5ses4 ,claims 9 3nec;n ) tra9+ tak5 \tside ( 3t95tal ,nor? ,am]ica >e 3sid]$ 6be unr1sona# 6! ext5t t !y exce$ :at !y wd h be5 9 3nec;n ) equival5t tra9+ 9 ,nor? ,am]ica1 if --------------------------------------#d availa#4 ,claims 9 3nec;n )a tra9+ c\rse held \tside ! t]ritorial limits (a sponsor+ profes.nal organiz,n or busi;s associ,n >e g5],y 3sid]$ 6be unr1sona# 6! ext5t t !y exce$ :at !y wd h be5 _h t c\rse be5 held )9 s* t]ritorial limits4 ,"ds ,:5 ,no ,tra9+ ,tak5 ,a taxpay] att5d+ a tra9+ c\rse w n 2 all[$ 6claim exp5ses = ^? "ds :5 no tra9+ is tak54 ,an excep;n is made = "ds ( >rival & de"pure1 z well z week5ds 79clud+ l;g week5ds7 ": ! c\rse is att5d$ on ! la/ "w+ "d (! prec$+ week &! f/ "w+ "d (! foll[+ #i ,,it-#ceg;,r#b a#d week & x is r1sona# =! taxpay] 6/ay ov] ! week5d4 ,= example3 ,mon"d--date ( >rival ,co/s ,all[$ ,tues"d1 ,w$nes"d--c\rse att5d$ ,co/s ,all[$ ,?urs"d--sie 9curr$ 0a self-employ$ taxpay] 9 3nec;n ) tak+ a tra9+ c\rse4 ,employ]s & ,employees 7p>agraphs #g-h7 #g4 ,an employ] may norm,y deduct exp5ses 9curr$ 9 respect ( an employee's tra9+1 reg>d.s ( :e!r x is ! employ] or ! employee :o b5efits f ! tra9+1 provid$ t s* exp5ses >e r1sona# 9 ! circum/.es 7see #e abv74 ,if x is ! employee & n ! employ] :o b5efits f ! tra9+1 a taxa# b5efit "u p>agraph #f7#a77a7 results4 ,ref];e %d 2 made 6! -;ts "u ! h1d+ 8,tui;n ,fees0 9 ! curr5t v].n ( ,,it-#dgj4 ,a corporate employ] may n deduct tra9+ co/s : h be5 9clud$ 9 a %>ehold]'s 9come "u subsec;n #ae7#a74 --------------------------------------#e #h4 ,al? a tax cr$it 9 respect ( tui;n fees pd 6c]ta9 $uc,nal 9/itu;ns is availa# 6taxpay]s 7see ! curr5t #aa ,,it-#ceg;,r#b a#e v].n ( ,,it-#eaf7 9clud+ ^? :o >e employees1 ! ,9come ,tax ,act g5],y does n provide = an employee 6deduct tra9+ exp5ses4 ,h["e1 an excep;n 6? g5]al rule c o3ur "u p>agraph #h7#a77f74 ,t is1 a taxpay] :o is employ$ 9 3nec;n )! sell+ ( prop]ty or negotiat+ ( 3tracts = 8 or h] employ] & :o is remun]at$ 9 :ole or "p 0-mis.ns or o!r simil> am.ts may 2 5titl$ 6deduct tra9+ exp5ses "u p>agraph #h7#a77f71 z 0 f.d 0! ,tax ,c\rt ( ,canada 9 ! case ( ,doris ,j4 ,neville v4 ,m4,n4,r41 #hh ,,dtc #aedf1 ,7#aihh7' #b ,c4,t4,c4 #bbja4 ,9 ord] 6deduct tra9+ exp5ses "u p>agraph #h7#a77f71 all ! require;ts "!( m/ 2 satisfi$4 ,^! require;ts >e describ$ "u ! h1d+ 8,salesp]sons0 9 ! curr5t v].n ( ,,it-#ebb4 ,! -;ts 9 #b1 #e & #f abv ) respect 6self-employ$ taxpay]s %d al 2 3sid]$ 9 3nec;n )a #ab ,,it-#ceg;,r#b b#e deduc;n ( tra9+ exp5ses "u p>agraph #h7#a77f7 0an employee z describ$ abv4 ,3v5;ns & ,busi;s ,meet+s 7p>agraphs #i-aj7 #i4 ,a tra9+ c\rse %d 2 4t+ui%$ f a 3v5;n1 : may 2 describ$ z a =mal meet+ ( memb]s ( an organiz,n or associ,n = profes.nal or busi;s purposes4 ,unlike a tra9+ c\rse : g5],y has a classroom =mat = t1*+ a subject 9 a3ord.e )a =mal c\rse ( /udy1 a 3v5;n does n norm,y h a classroom =mat & ^? att5d+ >e norm,y n expect$ 6/udy text-books1 prep>e assign;ts or take te/s4 ,a 3v5;n does n 2come a tra9+ c\rse :5 "s ( xs ses.ns take ! =m ( "w%ops4 ,x is a "q ( fact :e!r a 8sem9>0 is a 3v5;n or a tra9+ c\rse4 ,:ile 3v5;ns usu,y result 9 ! acquisi;n ( k 0^? att5d+ !m1 ! deduc;n ( 3v5;n exp5ses is specific,y cov]$ 0subsec;n #bj7#aj7 & is subject 6! limit,ns 3ta9$ 9 ! #ac ,,it-#ceg;,r#b c#e provi.ns ( t subsec;n 7see ! curr5t v].n ( ,,it-#aca74 #aj4 ,a tra9+ c\rse %d al 2 4t+ui%$ f a meet+ (a gr\p ( employees or [n]s (a busi;s ": no =mal tra9+ o3urs4 ,an employ]'s co/s 9curr$ 9 3nec;n ) employee meet+s ( ? nature >e usu,y all[a#1 z >e co/s ( simil> meet+s (! [n]s (a busi;s1 provid$ t s* co/s >e r1sona# 9 ! circum/.es & >e 9curr$ =! purpose ( c>ry+ on ! busi;s4 #ad