Trip expenses of spouses and children who are not active in the practice are not deductible. No more than the costs of two conventions per year may be deducted. Training for the maintenance or enhancement of an existing skill set as a physician is deductible. Training to acquire a new skill is not deductible. For example, the costs incurred by a general practitioner who receives training to qualify as a specialist are capital costs and are not deductible.
Physicians frequently attend training seminars.
CCRA auditors are expected to use judgement in situations where the application of the tax law to a given situation is contentious. However, it is equally important for the physician to use judgement in deciding what to include and what to exclude as deductible expenses. Suppose a physician takes his or her family to Paris to a medical convention. The convention lasts three days and part of the activity covers new research in the physician's specialty. The convention closes and the family heads to Spain for another four days of rest and relaxation before the flight home.