The Alberta Teachers’ Association

The Federal Court Trial Division, in a recent ruling, determined that reasonable expenses incurred by teachers to attend their annual teachers' conventions are now tax-deductible. This ruling brings to a close a case that has been before the courts since 1989 when two Alberta teachers, with support from the Alberta Teachers' Association, decided to appeal a decision that such costs were not deductible.

Teachers, when completing their 1999 tax returns, will now be able to claim reasonable amounts that they spend to attend the annual convention. Types of expenses that are eligible are travel, subsistence and accommodation. Receipts for these expenses must be retained.

In order to successfully claim these amounts, teachers will have to request that the employer complete a form T2200 which outlines certain aspects of the conditions of employment. This form is available from any Revenue Canada office or it can be downloaded from Revenue Canada's Web site at www.rc.gc.ca/E/pbg/tf/t2200bp/t2200bp.pdf  .

Teachers who are reimbursed for these expenses by a local or other organization are not eligible to claim the costs. Teachers who receive an allowance toward covering these costs should show the allowance received as income on the tax return and then claim the costs of convention attendance as a deduction. Teachers who receive neither a reimbursement nor an allowance should claim the expense incurred as a deduction.

Further information can be obtained by contacting Dan Garvey, ATA staff officer, or Brian Jordan, ATA treasurer, at Barnett House. In Edmonton, call 447-9400; outside Edmonton, call 1-800-232-7208.