For years, Canadian Customs and Revenue Agency which administers the Income Tax Act did not allow salaried employees to deduct from their income expenses associated with attending conventions even if these expenses were not reimbursed by the employer. CCRA’s position was that this deduction was restricted to self employed taxpayers only. Two Alberta teachers challenged this policy in court and the judge ruled in their favor.

Alberta teachers are required to attend a two day Annual Convention at their own expense. Since it is part of the teachers’ required duty because the two days in question are part of the school year and teachers are paid for those two days, the court ruled that these expenses were allowable. While the Convention was limited to two days a year, the teachers were required to work away from their school and it was a matter of regular occurrence since the Convention is a yearly event.

This situation is almost identical to our own Annual Convention and PEI teachers should be able to claim their expenses if they wish to do so.

However, in order to deduct these expenses from your income, you must complete Form T 2200 entitled, Declaration of Conditions of Employment. This form has two parts - Part A must be completed by the employee and Part B must be completed by the employer. The form does not need to be included with your tax return but CCRA might request it at a later date. The form is available on the CCRA web site or at any CCRA office. We will be holding discussions with the Department of Education and the regional school boards to work out a process to get Part B of the form filled if necessary.