CLAIMING TEACHERS’ CONVENTION EXPENSES ON YOUR INCOME TAX RETURN

Teachers in Alberta, according to the Education Act, must attend their annual teachers’ convention as a condition of employment since it is considered a day of work. Following a 1998 decision by the Federal Court Trial Division, teachers can claim reasonable expenses for attending the convention on their income tax return—unless those expenses were reimbursed by the employer.

This means that when teachers incur out-of-pocket costs to attend their convention, some of those expenses may be deductible when filing their personal income tax return. However, the rules about employment expenses are specific, and teachers must satisfy several conditions set by the Canada Revenue Agency (CRA).

First, the expense must be necessary as a condition of employment. In the case of teachers attending conventions, this requirement is usually confirmed through Form T2200 (Declaration of Conditions of Employment), which is completed by the employer. The form verifies that the employee was required to incur certain expenses to perform their job duties.

Second, the expense must not have been reimbursed by the employer. This is an important restriction. If a school division provides a convention allowance or reimburses some or all of the costs related to attending a convention—such as travel, accommodation, or meals—those amounts cannot also be claimed as a deduction. In other words, teachers may claim only the portion of convention expenses they personally paid and were not reimbursed for under their collective agreement or any other employer reimbursement program.

Once a T2200 has been issued by the employer, teachers with eligible expenses can complete Form T777 (Statement of Employment Expenses) when preparing their tax return. The T777 is the form employees use to calculate and claim allowable employment expenses. Convention expenses are usually reported in the “other employment expenses” section of the form.

Technically, the T2200 is not submitted with the tax return, unlike the T777. Because of this, some people assume the T2200 is optional. However, this is a misunderstanding. The CRA expects the employee to have a completed T2200 on file to support the claim. If the CRA reviews or audits the return, the taxpayer must be able to produce the T2200.

Eligible expenses for teachers’ convention attendance include reasonable travel costs to and from the event, accommodation during the convention, and meal expenses. These costs must be reasonable and directly related to attending the event. Teachers should keep detailed records and receipts to support any claims in case the CRA requests verification.

It is also important to remember that expenses for family members travelling with you are not deductible. Similarly, any portion of travel, meals, or lodging that was reimbursed, subsidized, or paid for by the employer cannot be claimed as a deduction.

Since individual circumstances can vary, teachers may want to review the CRA’s Employment Expenses Guide (T4044) or consult a qualified tax professional when preparing their return.

WORTH SHARING

Teachers who pay out-of-pocket costs to attend their annual teachers’ convention may be able to claim reasonable expenses for travel, accommodation, and meals on their income tax return. To qualify, these expenses must be necessary for their job, verified with a T2200 form from their employer, and claimed using Form T777.  Only expenses that were not reimbursed or covered by the employer are eligible for claiming.

​For general questions about convention expenses, please contact Teacher Employment Membership Support (TEMS) at 1-800-232-7208. Specific questions regarding your tax return should be discussed with your financial advisor or by contacting the Canada Revenue Agency at 1-800-959-8281.

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