buksoContinuing education vs a new qualification
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Courses, seminars and continuing education (CE) taken to keep up, update or improve a skill you already use in your business are generally deductible business expenses, including CE your professional body requires. Training that gives you a new skill or qualification (for example a degree, a diploma or a fellowship program for a new specialty) is treated as capital, not a current expense, and is generally not deductible by the business; you may be able to claim the personal tuition tax credit instead. Personal or unreasonable parts are never deductible.
Official source: canada.ca