CFA exam fee tax deductible in Canada?

Just wondering, does any fellow Canadian know are the CFA exam fee tax deductible in Canada? I heard since it’s an exam, it can’t be add into the education tax credits. One off topic question. I have currently in a Employee Share Accumulation Plan and my company will match 25% of my contribution. For example, assume stock is $1/share. I contributed $1000 and my company match $250. So now I have 1250 shares. Does the $250 taxed as income in the immediate year or it will taxed when I sell the share as a capital gain with the cost basis of the tax consider to be $0.8/share?

That’s correct, it is not allowed under the education credit or anywhere in Canada As for the stocks, I am not positive on this but I believe it would be included in income in the given year as a taxable employment benefit. When the stocks are sold your ACB (adjusted cost base) would be increased by the amount of the taxable employment benefit, thus avoiding double taxation. Again, I’m not positive on that, but I’m pretty sure that’s how it works.

Thanks. All this stupid tax code. The accountant just make them up to increase their employment demand. We need to do the same. XD