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?


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:

Jo Ruelle

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