What nursing expenses are tax deductible?

[HealthShepherd]

Hello folks. Can you please tell me which of my expenses in working as a nurse can be claimed on my taxes?

I know that union dues appear on the employer's tax form, and that the annual registration fee receipt from the college says that it's an official receipt for tax purposes.

The specific ones I'm wondering about are:

- the cost of scrubs, stethoscopes, and/or shoes worn only at work?

- for new grads, the cost of the temporary registration and the CRNE sitting?

Any others I haven't thought of?

Thanks, Marion

[NotReady4PrimeTime, RN]

You can claim your registration fees minus the GST and your union dues. New grads can also claim their CRNE fee and interim registration. I know in Alberta and Manitoba you can't claim your uniforms or equipment purchases unless you're incorporated as a business. You can claim expenses for continuing education with receipts.

[HealthShepherd]

Thanks Janfrn.

Another question I forgot: what about the dues for professional organizations other than the college or the union? (In Ontario, I'm thinking of the Registered Nurses Association of Ontario).

Marion

[NotReady4PrimeTime, RN]

Anything that falls under the heading of "professional fees" is deductable. So RNAO would count.

[my bedroom]

hi there,

I am wondering how I can claim CRNE fee for taxe return , should I contact CNO to send me a receipt?

You can claim your registration fees minus the GST and your union dues. New grads can also claim their CRNE fee and interim registration. I know in Alberta and Manitoba you can't claim your uniforms or equipment purchases unless you're incorporated as a business. You can claim expenses for continuing education with receipts.

[NotReady4PrimeTime, RN]

They should send you a receipt as soon as they've processed your application to write. It's automatic; the same should happen when you apply for your permit to practice. Your receipt for your permit to practice should be attached to it. If you need a second copy, they will charge you a fee. As for union dues, that will be on your T4 slip from your employer, since they're usually deducted at the source.

[HealthShepherd]

Hi again. Here's what I found at Revenue Canada:

http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/completing/deductions/lines206-236/212/menu-e.html

"Annual dues can include the following amounts related to your employment that you paid (or that were paid for you and included in your income) in the year:

• dues you paid to a trade union or an association of public servants
  
• professions board dues required under provincial or territorial law
  
• professional or malpractice Liability Insurance premiums or professional membership dues required to keep a professional status recognized by law
  
• dues you paid to a parity or advisory committee (or similar body) required under provincial or territorial law.

Annual membership dues do not include initiation fees, licences, special assessments or charges for anything other than the organization's ordinary operating costs. You cannot claim charges for pension plans as membership dues even if your receipts show them as dues."

My reading of this is that RNAO fees would not be deductible, since joining RNAO is not required.

Also, it looks to me like the CRNE fees and temporary registration fees might not eligible (i.e., they might be considered initiation fees and/or special assessments). The CNO doesn't automatically send receipts for the exam or the temporary licence (or at least, I never got them), which further suggests that these aren't deductible.

Thanks for the discussion folks, Marion

[HealthShepherd]

PS. Here's another useful document from Revenue Canada about claiming working expenses. As a hospital staff nurse, I didn't find any deductions that applied to me (ie. I can't claim for uniforms, shoes, calculator), but visiting nurses and public health nurses may be able to make claims for mileage, parking, and office supplies.

http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/completing/deductions/lines206-236/229/salary/menu-e.html

Marion

[Fiona59]

I claimed my exam fees and didn't have a problem. Might have done it as an educational expense, really don't remember.

[HealthShepherd]

Hi Fiona. What province are you in? If not Ontario, did your college send you a receipt for the exam fee?

Thanks, Marion

[Fiona59]

Alberta and for some reason I think the receipt came from CLPNA.

[michi_ca]

For those who have written the CRNE, you can claim this expense on line 229 of your tax return. I called CRA today to clarify this and thats what they said. I also asked to clarify that since I wrote my CRNE in 2009 but paid in 2008 she said that I claim in the year that I made the expense 2008.

Hope this helps.