Client has a CELBAN Receipt. Is it considered as tuition?

I have a Client who presented me a receipt for CELBAN (Canadian English Language Benchmark Assessment for Nurses). Its an English Exam Assessment that is recognized as proof of language proficiency by all Canadian nursing regulators. It's not a Nursing Exam to obtain a Nursing License per se BUT part of the whole assessment for Internationally Educated Nurses who are applying for licensure in the nursing profession in Canada. 

Having said all that, it's all really related to obtain a professional status, hence, I can claim it as Tuition, am I right?

Answer

I'd be inclined to go for it.  It's an exam fee paid "toward obtaining a professional status of license at a qualifying college, university, educational institution, professional associate or government ministry.".  This came in in 2011.  Prior to that, exam fees - which could be very pricey - weren't an allowable expense though I suspect a good few taxpayers claimed them and hoped they wouldn't be caught out.

I attach the turbotax link:


https://turbotax.intuit.ca/tips/examination-fees-as-a-tuition-expense-5598

Jo Ruelle

Was this answer helpful? Yes No

No answers have been posted

More Actions

People come to ProFile for help and answers—we want to let them know that we're here to listen and share our knowledge. We do that with the style and format of our responses. Here are five guidelines:

  1. Keep it conversational. When answering questions, write like you speak. Imagine you're explaining something to a trusted friend, using simple, everyday language. Avoid jargon and technical terms when possible. When no other word will do, explain technical terms in plain English.
  2. Be clear and state the answer right up front. Ask yourself what specific information the person really needs and then provide it. Stick to the topic and avoid unnecessary details. Break information down into a numbered or bulleted list and highlight the most important details in bold.
  3. Be concise. Aim for no more than two short sentences in a paragraph, and try to keep paragraphs to two lines. A wall of text can look intimidating and many won't read it, so break it up. It's okay to link to other resources for more details, but avoid giving answers that contain little more than a link.
  4. Be a good listener. When people post very general questions, take a second to try to understand what they're really looking for. Then, provide a response that guides them to the best possible outcome.
  5. Be encouraging and positive. Look for ways to eliminate uncertainty by anticipating people's concerns. Make it apparent that we really like helping them achieve positive outcomes.

Select a file to attach: