Professional exam fees (tuition credit)
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
Fees to write an exam that you need for professional status or for a trade licence or certification in Canada may qualify for the personal tuition tax credit (keep the receipt). It is a credit on your own personal return, not a business expense, and unused amounts can usually be carried forward to later years.
Official source: canada.ca