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发表于 2008-6-17 14:12
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Thanks everyone who replied!
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. O9 K+ C7 [( @& yI actually found the answer from CRA website, I would like to share with you all: E1 T, e- H) F9 G9 t% E
( B9 e. a a) v/ ?Specific employment-related training
2 e: w& G6 x; g R: x8 C7 `5 vWe generally consider that courses taken to maintain or upgrade employment related skills are mainly for your benefit when it is reasonable to assume that the employee will resume his or her employment for a reasonable period of time after he or she completes the course.
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For example, tuition fees and other associated costs such as books, meals, travel, and accommodations that you pay for courses leading to a degree, diploma, or certificate in a field related to your employee's current or future responsibilities in your business are not a taxable benefit.
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2 q& r% c' l( k6 S3 j, l8 B6 VGeneral employment-related training
( ~/ N; M6 H! N( w; N- b$ XWe generally consider that other business related courses, although not directly related to your own business, are taken mainly for your benefit.4 N+ J# L1 H$ u) o) u; P0 x
$ m4 Q9 n! O3 J; b( p& X9 VFor example, fees you pay for stress management, employment equity, first aid, and language courses are not a taxable benefit.; c0 D* X3 W6 ?! a5 H. G% _5 i
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Personal interest training
) f: F( I ?- e O, p4 A ]We consider that courses for personal interest or technical skills not related to your business are taken mainly for the employee's benefit and, therefore, are a taxable benefit.! \% X' o( T5 b. w! E' s/ _
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here is the link: http://www.cra-arc.gc.ca/tax/bus ... tion/tuition-e.html |
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