New here & a question

[VictoriaChildCare]

Here you go ladies, a full listing http://www.cra-arc.gc.ca/tx/bsnss/tp.../menu-eng.html

"Training costs are not deductible as current expenses if they are capital expenditures. They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired. Where, on the other hand, the training is taken merely to maintain, update or upgrade an already existing skill or qualification, the related costs are not considered to be capital in nature."

so you can write off a conference but not taking your ECE at university