Deduct annual licence fees if you must have a licence to do your work. For example, real estate and insurance salespeople can deduct the cost of their annual licences.
Completing your tax return
Enter this amount on the Other expenses line (9270) of Form T777, Statement of Employment Expenses.
Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777.
Forms and publications
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