What nursing expenses are tax deductible?
- 0Feb 11, '08 by rhymeswithlibrarianHello 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?
- 1Feb 11, '08 by NotReady4PrimeTime, RN Senior ModeratorYou 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.
- 0Feb 18, '08 by my bedroomhi there,
I am wondering how I can claim CRNE fee for taxe return , should I contact CNO to send me a receipt?
Quote from janfrnYou 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.
- 0Feb 18, '08 by NotReady4PrimeTime, RN Senior ModeratorThey 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.
- 1Hi again. Here's what I found at Revenue Canada:
"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.
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
- 0PS. 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.