Administered by Government of Canada · Last verified: July 2026
Deduct the cost of training courses, conferences, and professional development that maintain or improve your business skills. Often missed because people forget to track it.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityEducation and Training Expense Deduction is generally open to incorporated, self-employed, partnership businesses, in any province or territory. Confirm the full criteria on the official program page before applying.
The estimated value is 100% of qualifying training costs. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Keep receipts for any business-related learning all year 2. Track conference travel and accommodation separately 3. Claim on T2125 (self-employed) or as a business expense (corp)
Annual: claim with tax return.