Mr. A, who came to Canada to practise his profession as an employee, paid fees for the translation of his education program and degree documents in order to have his designation recognized in Canada by the professional College. CRA stated:
[C]osts incurred by a taxpayer to have documents relating to the taxpayer’s educational program and diplomas translated for the purpose of qualifying with a professional association are not covered by subparagraph 8(1)(i)(i) or any other provision in section 8.