Training Expenses

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Training expenses you pay or reimburse to an employee do not constitute a taxable benefit for the employee if it is reasonable to consider that the training significantly benefits you (regardless of whether or not the training leads to a diploma or licence).

Training directly related to the employer's activities

Courses taken by an employee to maintain or upgrade skills directly related to your business activities are generally considered to benefit you if it is reasonable to believe that the employee will resume his or her employment for a substantial length of time after the end of the course.

Tuition paid for courses leading to a diploma or a licence in a field related to the employee's present or future duties within your business, and other related expenses such as books, meals, travel expenses and accommodation, do not constitute a taxable benefit.

General training not directly related to the employer's activities

Fees you pay or reimburse to the employee for other business-related courses (such as language courses, first-aid courses, stress-management courses and employment-equity courses) are generally considered tax-exempt, even if the training is not directly related to your own business.

Note

As a rule, in-house training is not considered a taxable benefit.

Personal-interest courses

Fees you pay or reimburse to an employee for personal-interest courses or courses taken by the employee to acquire skills that are unrelated to your business constitute a taxable benefit.

Example

The fees you pay for an employee to take a cooking course for personal interest constitute a taxable benefit for the employee. If you pay such fees directly, you must include GST and QST in the value of the benefit.

An amount reimbursed to an employee for books and supplies required for training is taxable in the year it is reimbursed. You must include the reimbursement in boxes A, G, I and L of the employee's RL-1 slip (see courtesy translation RL-1-T).

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