A start-up cost is recoverable if it meets both of the following requirements:
- It's a cost a business could deduct if they paid or incurred it to operate an existing active trade or business, in the same field as the one the business entered into.
- It's a cost a business pays or incurs before the day their active trade or business begins.
- The license fees would seem reasonable as a start up cost since that is a cost you would have as a business owner. But would you have taken the education courses if you were already in business?
