,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act--,dues ,pd 6a
  ,union or 6a ,p>;y or ,advisory
  ,-mittee
,numb]3 ,,it-#ajc;,r
,date3 ,novemb] #d1 #aihh
,ref];e3 ,subp>agraphs #h7#a77;i77;iv7 &
  7;vi7 7al subsec;n #h7#e774

               ,applic,n
    
  ,? bullet9 replaces & c.els ,9t]pret,n
,bullet9 ,,it-#ajc1 dat$ ,may #bi1
#aigc4 ,curr5t revi.ns >e designat$
0v]tical l9es4

                ,summ>y
    
  ,? bullet9 d1ls )! deduc;n an employee
is 5titl$ 6claim 9 respect ( dues pd 6a
union or 6a p>;y or advisory          #a
              ,,it-#ajc;,r           a#a
-mittee4 ,! re/ric;ns on ! am.t t may 2
claim$ >e \tl9$ & 4cuss$4 ,! bullet9 al
describes an a3epta# =m ( receipt
requir$ 6be fil$ ) an employee's 9come
tax return 6sub/antiate a claim or1 ": !
dues >e report$ on ! employees' ,t#d
slips1 ! c]tific,ns 6be fil$ )!
employ]'s ,t#d-,t#d;,a return4

          ,4cus.n & ,9t]pret,n
    
#a4 ,9 ? bullet91
  8trade union0 or 8union0 m1ns any
  organiz,n ( employees =m$ =! purpose (
  regulat+ rel,ns 2t employ]s &
  employees2 8annual dues0 m1ns annual
  dues pd 0a memb] 6ma9ta9 memb]%ip 9 a
  trade union1 & does n 9clude 9iti,n
  fees or special assess;ts made dur+ a
  ye> on "s or all memb]s (! trade
  union4 ,! ,de"p;t has a3ept$ ! ,f$]al
  ,c\rt--,trial ,divi.n's 3clu.n 9 !
  ,d>rel ,h4 ,lucas case ( #aihg t am.ts
  only ne$ 6be capa# ( recurr+ 9      #b
              ,,it-#ajc;,r           b#a
  ord] 6be 3sid]$ 8annual0 = purposes (
  subp>agraph #h7#a77;i77;iv7 & t !
  a4i;nal am.t pd 0,mr4 ,lucas 0 n a
  special assess;t b an 9cr1se 9 annual
  dues2

  8p>;y or advisory -mittee0 m1ns a
  body1 usu,y 3si/+ ( repres5tatives (
  employ]s & employees1 set up "u
  prov9cial laws 6ov]see collective
  agree;ts4
#b4 ,! ,act provides t a memb] (a trade
  union1 9 -put+ 9come f (fice or
  employ;t1 may deduct annual dues 6!
  ext5t t ! memb] has n be5 reimburs$ &
  is n 5titl$ 6be reimburs$ 9
--------------------------------------#b
  respect "!(4 ,annual dues (a memb] (a
  trade union >e n deducti#1 h["e1 6!
  ext5t t !y >e1 9 e6ect1 levi$
  7a7 = or "u a sup]annu,n fund or plan1
  7b7 = or "u a fund or plan =
    annuities1 9sur.e or simil> b5efits1
    or                                #c
              ,,it-#ajc;,r           a#b
  7c7 = any o!r purpose n directly
    relat$ 6! ord9>y op]at+ exp5ses (!
    trade union 6: !y 7 pd4
#c4 ,! ,act al provides t1 = #aihe &
  subsequ5t tax,n ye>s1 dues : >e
  requir$ 0prov9cial law 6be pd 0an
  employee 6a p>;y or advisory -mittee
  or simil> body1 may 2 deduct$ 9 -put+
  ! employee's 9come f an (fice or
  employ;t 6! ext5t ! employee has n be5
  reimburs$ & is n 5titl$ 6be reimburs$
  9 respect "!(4 ,s* dues >e n deducti#
  6! ext5t !y >e levi$ =! purposes
  describ$ 9 #b7a7 or 7b7 abv or any o!r
  purpose n directly relat$ 6! ord9>y
  op]at+ exp5ses (! -mittee or simil>
  body 6: !y 7 pd4
#d4 ,am.ts -+ "u #b7a7 abv t >e pd 96an
  employee's sup]annu,n fund or plan t
  has be5 a3ept$ = regi/r,n 0? ,de"p;t
  may / 2 deducti# "u o!r provi.ns (!
  ,act4
#e4 ,dues levi$ specific,y = purposes s*
  z ! cre,n & ma9t5.e (a build+       #d
              ,,it-#ajc;,r           b#b
  fund or =a fund =! pay;t ( fun]al
  exp5ses >e n 3sid]$ directly relat$ 6!
  ord9>y op]at+ exp5ses (a p>;y or
  advisory -mittee or simil> body or a
  trade union 6: !y 7 pd4
#f4 ,": a trade union 9curs r1sona# co/s
  9 prosecut+ a legal /rike 7s* z r5tal
  ( /rike h1dqu>t]s1 teleph"o exp5ses1
  public;y & adv]tis+ exp5ses & travell+
  exp5ses7 &1 dur+ s* /rike provides
  relief pay;ts 6memb]s 9 ne$ b 6: !y >e
  n 5titl$ z a 3tractual "r1 s* co/s w 2
  view$ z 2+ relat$ 6! ord9>y op]at+
  exp5ses (! trade union4 ,= ? r1son1 !
  "p (! annual dues (a memb] t is levi$
  =! purpose ( provid+ =! curr5t or
  anticipat$ co/s ( prosecut+ legal
  /rikes (! union is1 if r1sona# 9 !
  circum/.es1 deducti# = tax purposes &
  n exclud$ "u #b7c7 abv4 ,levies made
  dur+ a ye> on "s or all memb]s (a
  trade union 6provide funds =!
  prosecu;n (a legal /rike (! union w 2
  3sid]$ 6be annual dues provid$ t    #e
              ,,it-#ajc;,r           c#b
  s* levies >e capa# ( recurr+ & h n be5
  designat$ 0! union z special
  assess;ts4 ,on ! o!r h& any s* levies
  designat$ z special assess;ts >e n
  annual dues & >e1 "!=e1 n deducti#4
--------------------------------------#c
#g4 ,a receipt f a union memb]'s trade
  union %[+ ! am.t ( annual dues pd t is
  deducti# "u ! ,act m/ 2 fil$ )!
  memb]'s ,t#a return4 ,! receipt %d 2
  sub/anti,y 9 ! foll[+ =m3

  ,"n ( ,union ----
  ,local ,numb] ----

  ,x is "hby c]tifi$ t3
  ---- 0 a memb] ( ? ,union 9 #ai;xx1 &
  t \ (! annual dues 7n 9clud+ 9iti,n
  fees or any special assess;ts made
  dur+ ! ye>7 pd 0! memb] =! cal5d> ye>1
  ! sum ( is ! am.t 3sid]$ deducti# 0!
  memb] = 9come tax purposes4

                                      #f
              ,,it-#ajc;,r           a#c
  ,no "p (! abv am.t 0 levi$ = or "u a
  sup]annu,n fund or plan1 a fund or
  plan = annuities1 9sur.e or simil>
  b5efits or = any purpose n directly
  relat$ 6! ord9>y op]at+ exp5ses (!
  ,union4

  ,secret>y or o!r ,au?oriz$ ,(fic]4
  ----

#h4 ,x wd 2 pref]a# if ^! receipts ei >e
  pr9t$ on ! lrh1d (1 or be> ! s1l (1 !
  issu+ union or local "!(4
#i4 ,a receipt = dues : >e requir$ "u !
  laws (a prov9ce 6be pd 6a p>;y or
  advisory -mittee or simil> body m/ 2
  fil$ )! employee's ,t#a return4 ,!
  receipt %d id5tify ! -mittee or simil>
  body rcvg ! dues1 ! employee's "n1 !
  tax,n ye>1 ! nature & am.t (! pay;t1
  &! posi;n (! responsi# (fic] :o has
  be5 au?oriz$ 0! -mittee or simil> body
  6sign ! receipt4 ,! receipt %d al
  9clude a c]tificate /at+ t no "p    #g
              ,,it-#ajc;,r           b#c
  (! dues >e levi$ = or "u a sup]annu,n
  fund or plan1 a fund or plan =
  annuities1 9sur.e or simil> b5efits or
  = any purpose n directly relat$ 6!
  ord9>y op]at+ exp5ses (! -mittee or
  simil> body4
#aj4 ,":1 0an >range;t 2t an employ] &a
  union1 ! employ] is will+ 6report !
  deducti# am.ts (! annual dues pd 0!
  employees on ! employees' ,t#d slips1
  s* a proc$ure w 2 a3ept$ 0? ,de"p;t
  provid$ ! foll[+ 3di;ns >e met3
  7a7 ! am.ts >e report$ 9 ! designat$
    box = union dues (! ,t#d slips2
  7b7 a 8c]tific,n01 9 ! =m set \ 9
    ,app5dix ,i1 is 6be -plet$ & duly
    sign$ 0au?oriz$ (fic]s (! employ] &!
    union1 & fil$ )! employ]'s ,t#d-
    ,t#d;,a return2 &
--------------------------------------#d
  7c7 ! union does n issue receipts =!
    deducti# annual dues4
#aa4 ,9 lieu (a receipt1 & if ! employ]
  agrees1 dues pd 0an employee 6a     #h
              ,,it-#ajc;,r           a#d
  p>;y or advisory -mittee or simil>
  body may 2 report$ on ! employees'
  ,t#d slips 9 ! designat$ box = union
  dues4 ,if s* a proc$ure is us$1 a
  8c]tific,n0 9 ! =m set \ 9 ,app5dix
  ,,ii is 6be -plet$ & duly sign$
  0au?oriz$ (fic]s (! employ] &!
  recipi5t (! dues1 & fil$ )! employ]'s
  ,t#d-,t#d;,a return4 ,! p>;y or
  advisory -mittee m/ n issue receipts
  =! deducti# dues ": ? proc$ure is us$4












                                      #i
              ,app5dix ;,i            #e
    
               ,c]tific,n
    
,re3 ,=ms ,t#d ,supple;t>y issu$ by ----
  7,"n ( ,employ]7 = #ai;xx4

,c]tific,n ,0,employ]
,i "hby c]tify t ! total (! am.ts
  report$ on =ms ,t#d ,supple;t>y =
  #ai;xx z 8,union ,dues0 is 4#---- & t
  4#---- ( ? am.t has be5 remitt$ to
  ----1 7,"n ( ,union7 ,local ----

,date ---- #ai;xx
,signature ( ,au?oriz$ ,(fic] ----
,posi;n or ,(fice ----







                                     #aj
              ,,it-#ajc;,r           a#e
,c]tific,n ,0,union
,i "hby c]tify t3
,! am.t %[n abv z hav+ be5 remitt$ to
  ----1 7,"n ( ,union7 ,local ---- is !
  a7regate (! annual dues = ea*
  employee's memb]%ip 9 ! ,union t 7 pd
  9 #ai;xx & t >e 3sid]$ deducti# =
  9come tax purposes4

,no "p (! abv am.t 0 levi$ = or "u a
  sup]annu,n fund or plan1 a fund or
  plan = annuities1 9sur.e or simil>
  b5efits or = any o!r purpose n
  directly relat$ 6! ord9>y op]at+
  exp5ses (! ,union4

,no receipt w 2 issu$ 0? ,union 9
  respect (! annual dues cov]$ 0?
  c]tific,n4

,date ---- #ai;xx
,signature ( ,au?oriz$ ,(fic] -----
,posi;n or ,(fice ----
                                     #aa
             ,app5dix ,,ii            #f
    
               ,c]tific,n
    
,re3 ,=ms ,t#d ,supple;t>y issu$ by ----
  7,"n ( ,employ]7 = #ai;xx4

,c]tific,n ,0,employ]
,i "hby c]tify t ! total (! am.ts
  report$ on =ms ,t#d ,supple;t>y =
  #ai;xx z 8,union ,dues0 is 4#---- & t
  4#---- ( ? am.t has be5 remitt$ to
  ---- 7,"n ( ,p>;y or ,advisory
  ,-mittee7

,date ---- #ai;xx
,signature ( ,au?oriz$ ,(fic] ----
,posi;n or ,(fice ----

,c]tific,n ,0,p>;y ,or ,advisory
  ,-mittee
,i "hby c]tify t3
,! am.t %[n abv z hav+ be5 remitt$ to
  ---- 7,"n ( ,p>;y or ,advisory
  ,-mittee7 is ! a7regate (! dues    #ab
              ,,it-#ajc;,r           a#f
  pd 6! -mittee 9 #ai;xx on 2half ( ea*
  employee & t >e 3sid]$ deducti# =
  9come tax purposes4

,no "p (! abv am.t 0 levi$ = or "u a
  sup]annu,n fund or plan1 a fund or
  plan = annuities1 9sur.e or simil>
  b5efits or = any o!r purpose n
  directly relat$ 6! ord9>y op]at+
  exp5ses (! ,p>;y or ,advisory
  ,-mittee4

,no receipt w 2 issu$ 0? ,p>;y or
  ,advisory ,-mittee 9 respect (! dues
  cov]$ 0? c]tific,n4

,date ---- #ai;xx
,signature ( ,au?oriz$ ,(fic] ----
,posi;n or ,(fice ----




                                     #ac