# CPA Tax Receipts



## pat (Apr 9, 2018)

Hi,

I would like to know on which field/line/form/schedule I can report the amount on the CPA Tax Receipts. If it is T2202A, I know I can report on schedule 11, but it just a regular receipt.

Thanks!
Pat


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## Spudd (Oct 11, 2011)

You mean, you used a CPA and he gave you a receipt? Did you use him for some business reason or for personal reasons?


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## pat (Apr 9, 2018)

I took some on-line courses towards the CPA.


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## Spudd (Oct 11, 2011)

I don't know, but I would think that unless you have an accounting business that you can write those off as a business expense against, you are out of luck. However, you're the one who's training to be a CPA, you're more qualified than me to answer this!


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## Retired Peasant (Apr 22, 2013)

If it's a course, wouldn't that be considered tuition?


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## Spudd (Oct 11, 2011)

Retired Peasant said:


> If it's a course, wouldn't that be considered tuition?


Well, now you've made me extra curious and I went ahead and googled it. Seems like if it's a new skill you're learning, you can't deduct it, but if you're just upgrading a current skill, then you can. Why? I have no idea.

http://www.accountingtroubleshooters.com/professionaldevelopmentcoursestaxdeductibility.html


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## balexis (Apr 4, 2009)

The bulletin referenced by the link you found is quite old. Anyone knows if its still applicable today?



> NO: IT-357R2
> DATE: *November 6, 1989*
> [...]
> Application
> This bulletin replaces and cancels Interpretation Bulletin IT-357R dated *May 21, 1980*.


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## Eclectic12 (Oct 20, 2010)

It seems to be a mixed bag as to what level has dropped which credit.

For the Federal tuition credit, it seems that an official receipt or an employer provided T2200 is required.
https://www.taxtips.ca/filing/students/tuitiontaxcredit.htm


Cheers


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## OhGreatGuru (May 24, 2009)

Yes, for "tuition and education amounts", it would have to be from a "qualifying institution", which in turn would issue a T2202 receipt. I think it unlikely an on-line course would be from a qualifying institution, but if they were they would have sent you the requisite certificate by now.

This falls more under the heading of skills development and/or professional training, which seems to have much more ambiguous rules.


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## domelight (Oct 12, 2012)

1. See if the course issues a t2202a if so this is the only way you would be able to claim as a t4 filer
2. If you file any type of self employ income than it's a business expense on your t2125 (Depending on the course I would also file on a rental report)


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## pat (Apr 9, 2018)

*run away*

The receipt is for the course registration and transcript assessment.
Anyone know how can I report the amount?


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## CPA Candidate (Dec 15, 2013)

What institution? They should issue a tax slip.


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