So I have a client who had to write 3 exams when she moved to Canada, She is a DR but had to write some exams so she can practice here. She is from Nigeria. So is there a place where I can put these amounts on her tax return?
Thank you in advance for your help.
As I recall from my days as a CA student, the cost of acquiring the right to practice a profession is not a deductible expense.
" Examination fees for licensing or certification
Examination fees paid to an educational institution, professional association, provincial ministry or other similar institution, to take an occupational, trade or professional examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified as a tradesperson, to allow you to practice the profession or trade in Canada, may be eligible for the tuition tax credit.
Ancillary fees or charges exceeding $250 and paid in respect of an occupational, trade, or professional examination are not eligible tuition fees unless they are required to be paid by all individuals taking the examination.
You should be provided with a receipt to substantiate your eligible exam fees.
Thank you for this information this was very very helpful. My person has this letter that is set as the example under the information you have sent me.
Cheers
Sherry
I have a client who paid $1212.75 for Vet College exam fee in Canada. I have seen on other posts that some practitioners simply create a new T2202A but there isn’t any PT/FT months attendance.
I entered the amount to T2202 under “Eligible Tuition Fees” and it comes through on Sch11 but I just would like some confirmation that this is accepted practice.
Yes, this is the same way I enter Grad Exam fees.
I create a new T2202 form entering only the amount paid for the exam (number of months FT/PT in the program is left blank). This provides a way to document what the fees are for. The fees then flow nicely to the S11 and the provincial S11 forms to be claimed.