Income Tax Folio S2-F2-C1, Employee Professional Membership and Other Dues

“Annual” requirement

1.4 … In order to be considered annual, dues must be of a recurring nature (that is, not a once and for all fee or...

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Annual dues paid to maintain membership in a trade union

… .19 Under the terms of a collective agreement, an employer may be required to retain...

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Dues paid to a parity or advisory committee

1.20 Subparagraph 8(1)(i)(vi) provides a deduction for dues paid by an employee to a parity or...

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Dues paid to a professions board

1.21 Subparagraph 8(1)(i)(vii) provides a deduction for dues that an employee is required to pay to a professions...

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Dues not deductible by virtue of s. 8(5)

1.23 Subsection 8(5) denies a deduction of dues under subparagraphs 8(1)(i)(i), (iv), (vi), and (vii) to...

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