You may only claim the cost of your training courses if one of the following situations applies:

1. the course qualifies for the tuition credit (in other words, it was at a designated educational institution and you received a T2202 for the fees),
2. your employer required you to take the course, did not reimburse you for it, you’re a commission-based employee, and provided you with a signed T2200 form to this effect, or
3. you are self employed and this course is related to your work

If the course qualifies for the tuition credit, report it in the Tuition and Education Amounts section.

If you have a signed T2200, report it in the Employment Expenses section, on a T777 slip, as an “Other expense”.

If you are self-employed, report it where you report your self-employment income (on your T2125, T2121, or T2042).