Claiming Articling and Application fees on Line 21200?

[Lilbb19]

Hello,

Anyone know if these can be claimed under Annual union, professional, or like dues line 21200? The CRA says that "Initiation fees" are not included. Would application and admission fees be considered intiation fees?

[canuckfanatic]

I personally would not turn to an anonymous online forum for tax filing advice. But that's just me.

[BlockedQuebecois]

I think it would be an uphill argument to say that the fees articling students pay (examination fees and the experiential training fee) are "annual dues necessary to maintain professional status", given: (i) they are not annual dues; and (ii) you have no professional status to maintain.

A small portion of your examination fees should be tax deductible, though, and you will receive a tax receipt from the LSO in respect of those. 

[omigone]

No to line 21200. You will, however, receive a T2202A for tuition fees paid to the LSO in 2023 (likely by February 29, 2023). They'll send you an email to check your account documents when this is ready. You should be able to claim these amounts unless they have been paid or reimbursed by your firm. In most cases, you'll need to send these slips to your firm directly. 

Edited February 22 by omigone

[Turtles]

Funny enough I was looking into this yesterday.

"T2202 Tuition and Enrolment Certificate and Other Receipts

Receipts for payments made online are available once payment has been confirmed. Candidates should print receipts for their records at the time of processing. The online payment system is unable to provide a list of past payments made by the candidate. It is up to candidates to ensure they print off or obtain a receipt after each payment is made.

In accordance with Canada Revenue Agency (CRA) requirements, the Law Society will issue the following:

(a) in February of each year, a T2202 Tuition and Enrolment Certificate for the Experiential Training Program (ETP) fee to lawyer licensing candidates who have paid to the Law Society an Experiential Training Program fee in the previous calendar year;

(b) a receipt for licensing examination fees, in the tax year that a licensing examination is completed, to candidates who have paid to the Law Society a licensing examination fee, study material fee and where applicable, an application fee.

The T2202 certificate will include the following fee items as applicable to the lawyer candidate:

• Articling Program/Law Practice Program Fee
• Articling Application Fee - Articling Abridgement
• Articling Application Fee - National and International Articling

The receipt will include the following items as applicable to the candidate:

• Lawyer or Paralegal Licensing Process Application Fee (issued one-time only, once an examination is written)
• Study Material Fee (associated with the licensing examination paid for and written)
• Licensing Examination Fee (for a licensing examination paid for and written)

To ensure prompt delivery of these receipts, you must ensure that you update your mailing address and contact information through your online account to ensure that the information contained in your receipt is current up to the time of your licensing"

Emphasis added for clarity. Sorce: https://lso.ca/becoming-licensed/lawyer-licensing-process/fees-and-forms/general-information-for-fees-and-billing