Training costs – Commission employee expenses

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 Guide P105, Students and Income Tax.

For more information and additional examples, read Archived Interpretation Bulletin IT-357R2, Expenses of training.

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

• Form T777, Statement of Employment Expenses
• Guide P105, Students and Income Tax
• Archived Interpretation Bulletin IT-357R2, Expenses of training