Employee expenses (membership & equipment)

Tax Topics
1

An employed taxpayer (health care professionals) asked me if they can expense:

  1. Yearly membership fee (I will inquire specifics of where membership is to)
  2. Cost of equipment

For 1 depending on specifics (e.g. professional organization) can be claimed on Line 21200 Annial union, professional, or like dues.

For 2 for an employee to expense the equipment, I understand they would have to have their employer provide a completed and signed form T2200 then it could be claimed on T777.

Is this this how others see the situation?

2

I think there is not enough information here. You are correct with #1. Only professional membership and associations can be claimed. Not club dues or gym memberships…lol

For #2, it would depend what their job is, what type of equipment their claiming, and what the T2200 says. Are they a tradesperson? There is more flexibility there.

One situation I have just encountered is that my client has Realtor association fees, liability insurance, and OCT (Ontario college of teachers) dues but she has no job and no employment income. Can I still deduct these dues against her investment income?

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3

This health care professional is a nurse.

4

Again it depends if the equipment was required for the nurse to do their job and not provided or reimbursed by the employer according to the T2200. For example, were they required to purchase blood pressure monitors and stethoscopes for use in their practice?

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5

I really appreciate your replies - thank you @Versa.

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