Are Business Conferences Tax Deductible?

Costs incurred to attend a conference may be a deductible business expense. The cost of the tuition for the conference may also be deductible or be eligible for a non-refundable tax credit.

For self-employed taxpayers, the costs of attending a professional development conference, including tuition and the costs of travel, meals and accommodation at the conference are considered a deductible business expense. The deduction reduces net income from the business; whether it is a proprietorship or a corporation.  If the conference is combined with a personal trip, the portion of the expenses that do not relate to the conference will not be deductible. The costs of sight-seeing trips, for example, are a personal expense even if the trips are taken while at the conference.

Conferences outside of North America will be eligible only to the extent that the costs do not exceed the costs of the equivalent training available closer to home.

Tuition paid by employees to attend conferences will be eligible for the Tuition Amount, a non-refundable tax credit, so long as the tuition was not reimbursed by the employer. Where the employer paid the tuition, the employer may claim the tuition as a business expense and, as long as the training benefits the employer, the reimbursement will be a tax-free benefit to the employee.

As a rule, the costs of travel to a conference are not deductible by an employee. However, if the employee is paid, in full or in part, by commission, and is employed in connection with the selling of property or the negotiation of contracts, the expenses will be deductible as employment expenses.
 

Additional Educational Resources

T1 Professional Tax Preparation – Proprietorships course
Distinguished Advisor Conference
 

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