19 June 1990 Income Tax Severed Letter 900536 - [Travel and Educational Costs]

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

J.D. Jones (613) 957-2104

JUN 19 1990

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Re: Travel and Educational Costs

This is in reply to your letter of April 11, 1990, concerning the above-noted subject wherein you requested our opinion on whether participants travel and educational costs incurred in attending an educational seminar would be deductible from income for tax purposes.

XXXX

You have requested our opinion as to whether the costs incurred by the participants in attending these seminars will be considered to be deductible from income for tax purposes if the participants do not remain in Florida after the cessation of the seminars.

As indicated in IT-357R2 , training costs are not deductible as current expenses if they are capital expenditures. Additionally, any portion of costs related to training which is either personal or unreasonable in the circumstances may not be deducted. The Department may also question the deductibility of expenses incurred in connection with attending a course held in a distant location or in a recognized holiday area.

The above factors would be taken into consideration in determining the deductibility of expenses for any individual participant on a case-by- case basis. Should a participant wish an opinion on the deductibility of expenses incurred in attending one of these seminars, he or she should contact the local District Taxation Office providing full particulars of the situation.

We regret that we are unable to be of further assistance to you.

Yours truly,

for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch