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.
If you cannot deduct the cost of a training course as an employment expense, you can claim it as a tuition amount as long as you meet the conditions described in Pamphlet P105, Students and Income Tax.
Completing your tax return
Enter this amount on the Other expenses line (9270) of Form T777, Statement of Employment Expenses.
Enter on line 229, the allowable amount of your employment expenses from the total expenses line of Form T777.
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