Tax question about my daughter (RN) who did botox training..

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Grad467_2
Posts: 27
Joined: Wed Apr 15, 2020 6:57 pm

Tax question about my daughter (RN) who did botox training..

Post by Grad467_2 »

So my daughter who is a RN and a commuter (lives in Canada but commutes to the US for Henry Ford hospital), took a course for botox's training and paid out of pocket and received a receipt from the 'Canadian Board of Aesthetic Medicine' for her out of pocket training. She was working in cardiology but has been actively looking (and finally got) a position in Aesthetics (Botox related) and this training certificate definitely helped her get the position. Can she use the monies paid towards this certificate (referred to as a CAMP Certified Package) as an employment expense (line 9270) being that it helped her upgrade her skill set (she actually took a slight pay cut but is now working a regular 8 hour shift, 5 days a week instead of the 12 hour shifts she use to do in cardiology which, one can argue, enhanced her life)? We contacted the Canadian Board of Aesthetic Medicine regarding whether the certification / training she paid for can be used as a tuition credit and they said no (see first set of quotes below) so I was thinking that it might be possible that she might be able to use the out of pocket expenses towards 'employment expense'?

With respect to accreditation, this is what they emailed us below (see second set of quotes below).

My daughter incorporated a business this year (2021) where she will be performing botox work so I am not sure if it would be more beneficial if she uses the 2020 training expenses for her 2021 business tax return or use it in 2020 via her personal return?

"We used to offer the tax forms to the students through T2202A, which you could claim the expenses through the educational section of your tax. However, the government has recently changed the regulations and only accepts courses that are at least 3 consecutive weeks with 10 hours of instruction in a week. As a result, none of our courses are approved for this purpose. Therefore, you can use this payment as an expense of your business, which is fully deductible but you cannot claim it as a tax form of T2202A."

"We are accredited by AMA (American Medical Association) which is in cross-accreditation with College of Family Physicians of Canada and also Royal College of Physicians and Surgeons.

For the nurses we are accredited by ANCC (American Nurses Credentialing Center) from which the nurses can receive CMEs (Continuing Medical Education and consists of educational activities which serve to maintain, develop, or increase the knowledge, skills, and professional performance and relationships that a physician uses to provide services for patients, the public, or the profession). But, nurses in Canada do not need any direct CME submission."
Grad467_2
Posts: 27
Joined: Wed Apr 15, 2020 6:57 pm

Re: Tax question about my daughter (RN) who did botox training..

Post by Grad467_2 »

Grad467_2 wrote:
> So my daughter who is a RN and a commuter (lives in Canada but commutes to
> the US for Henry Ford hospital), took a course for botox's training and
> paid out of pocket and received a receipt from the 'Canadian Board of
> Aesthetic Medicine' for her out of pocket training. She was working in
> cardiology but has been actively looking (and finally got) a position in
> Aesthetics (Botox related) and this training certificate definitely helped
> her get the position. Can she use the monies paid towards this certificate
> (referred to as a CAMP Certified Package) as an employment expense (line
> 9270) being that it helped her upgrade her skill set (she actually took a
> slight pay cut but is now working a regular 8 hour shift, 5 days a week
> instead of the 12 hour shifts she use to do in cardiology which, one can
> argue, enhanced her life)? We contacted the Canadian Board of Aesthetic
> Medicine regarding whether the certification / training she paid for can be
> used as a tuition credit and they said no (see first set of quotes below)
> so I was thinking that it might be possible that she might be able to use
> the out of pocket expenses towards 'employment expense'?
>
> With respect to accreditation, this is what they emailed us below (see
> second set of quotes below).
>
> My daughter incorporated a business this year (2021) where she will be
> performing botox work so I am not sure if it would be more beneficial if
> she uses the 2020 training expenses for her 2021 business tax return or use
> it in 2020 via her personal return?
>
> "We used to offer the tax forms to the students through T2202A, which
> you could claim the expenses through the educational section of your tax.
> However, the government has recently changed the regulations and only
> accepts courses that are at least 3 consecutive weeks with 10 hours of
> instruction in a week. As a result, none of our courses are approved for
> this purpose. Therefore, you can use this payment as an expense of your
> business, which is fully deductible but you cannot claim it as a tax form
> of T2202A."
>
> "We are accredited by AMA (American Medical Association) which is in
> cross-accreditation with College of Family Physicians of Canada and also
> Royal College of Physicians and Surgeons.
>
> For the nurses we are accredited by ANCC (American Nurses Credentialing
> Center) from which the nurses can receive CMEs (Continuing Medical
> Education and consists of educational activities which serve to maintain,
> develop, or increase the knowledge, skills, and professional performance
> and relationships that a physician uses to provide services for patients,
> the public, or the profession). But, nurses in Canada do not need any
> direct CME submission."

Just confirmed from my daughter, her job would be considered as an aesthetic nurse and it’s medical aesthetics (this new position which she got about 1 month ago had a prerequisite that the candidate needed to be a Registered Nurse (RN).

Sorry for so many details but wanted to provide as much info as I knew.

Thanks again (in advance) for any helpful tax advice)
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