This question comes up a lot—especially around tax season: Can I claim my nursing licence fees or my NCLEX exam on my tax return in Canada?
The short answer is yes, if you pay annual nursing licence fees, or insurance, in most cases you can claim a tax deduction in Canada.
If you're a nurse in Canada and you're paying for your annual registration with your provincial or territorial nursing body (like the CRNA, CNO, BCCNM, etc.), that cost is tax deductible.
You claim it under line 21200 – Annual union, professional, or like dues on your personal tax return. The CRA allows you to deduct amounts paid to maintain a professional status required for your job.
Here’s the official CRA link that breaks it down:
Line 21200 – Annual union, professional, or like dues
Yes, you can. While you're not yet a fully licensed nurse when you take the NCLEX, it's considered an exam required to obtain professional status in your field. Fees related to certification exams for professional status are generally eligible under the same line or as tuition/education-related expenses, depending on how the receipt is issued.
If you received a T2202 slip (common with exam prep courses or programs), then you may be able to claim it as a tuition amount instead.
Just a heads up—costs like scrubs, parking at your clinical site, or mileage to school or placements usually don’t qualify as deductible expenses. Even though they're required for your work, the CRA typically considers those personal costs.
If you're a nurse or nursing student, keep your receipts. Whether it's your licence renewal or your NCLEX, there's a good chance you can claim it. And if you're not sure how to file it properly, speak to someone who knows how to deal with these specific deductions.
It’s a small claim, but over a long career, it adds up.
--
This is not legally binding tax advice. This is educational analysis. Say hello if you need help.
WhatsApp - 613.600.4194
--
Disclaimer
The information provided on this page is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without a specific consultation. Lucas CPA Professional Corporation will not be held liable for any problems that arise from the usage of the information provided on this page.
