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Can fitness instructors claim gym memberships

Expert: Rita Zelikman

VBSL asked:

Can fitness instructors claim their gym admission fees, be it on a daily or monthly basis?

Rita Zelikman answered:

This question can be viewed in two ways:

A. The instructor is salaried.

If the instructor is salaried, and as a condition of employment of a specific gym, is required to maintain a membership at that gym, then the employee will have to obtain a T2200 Declaration of Conditions of Employment from the employer, which specifically states that the employee must incur his/her own expenses and that they have not been reimbursed.

Once obtaining this form, the employee can deduct the cost of these required expenses on form T777 of the income tax return.

B. The instructor is self-employed.

As a rule, you can deduct any reasonable current expense you incur to earn business income. The expenses you can deduct include any GST/HST you incur on these expenses less the amount of any input tax credit claimed.

However, you cannot deduct personal expenses. Gym memberships are considered personal expenses, and therefore, will not be deductible.

About the author

Rita Zelikman, CA is a sole-pracitioner, practicing public accounting in the north suburbs of Toronto. She can be contacted through her website

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