Professional
Can I write off Training & Education in Canada?
YES (MAINTENANCE ONLY)
Explanation
You can deduct the cost of a course if it maintains or upgrades a skill required for your *current* business. However, courses taken to learn a *new* profession or acquire a new qualification are considered capital expenses and are generally non-deductible.
💡 Pro Tip
A real estate agent taking a course on 'Advanced Sales Tactics' is deductible. A real estate agent taking a course to become a Property Appraiser (a new qualification) is likely not.