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

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,employees' ,profes.nal ,memb]%ip
  ,dues
,numb]3 ,,it-#aeh;,r#b
,date3 ,july #ad1 #aihi
,ref];e3 ,subp>agraph #h7#a77i77;i7 7al
  subsec;n #h7#e77

               ,applic,n
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#aeh;,r dat$ ,m>* #ac1
#aigh4 ,curr5t revi.ns >e designat$
0v]tical l9es4

                ,summ>y
    
  ,! purpose ( ? bullet9 is 64cuss !
circum/.es "u : an employee may deduct
annual profes.nal memb]%ip dues 9     #a
             ,,it-#aeh;,r#b          a#a
-put+ ! 9come or loss f an (fice or
employ;t4

          ,4cus.n & ,9t]pret,n
    
#a4 ,an employee may deduct annual
  profes.nal memb]%ip dues 9 -put+ !
  9come or loss f an (fice or employ;t
  6! ext5t t !y may r1sonably 2 reg>d$ z
  applica# 6t s\rce ( 9come & provid$ t
  7a7 !y >e annual dues 7in 3tra/ )
    5tr.e fees7 nec 6ma9ta9 profes.nal
    /atus1
  7b7 ! am.t claim$ is pd 9 ! tax,n ye>
    &! employee is n reimburs$ or 5titl$
    6be reimburs$1 &
  7c7 ! profes.nal /atus is recogniz$ 0a
    ,canadian1 prov9cial1 or =eign
    /atute4
#b4 ,9 det]m9+ :e!r a pay;t is applica#
  6an (fice or employ;t =! purposes ( #a
  abv1 s* a pay;t ne$ n 2 ess5tial = an
  employee 6hold a posi;n or job4 ,h["e1
  "! m/ 2 a r1sona# degree (          #b
             ,,it-#aeh;,r#b          b#a
  rel,n%ip 2t x &! posi;n or job4 ,=
  example1 a *emical 5g9e] :o is employ$
  0a -pany 6sell *emical products or :o
  is ! presid5t (a -pany t processes
  *emicals satisfies ? require;t 9
  respect ( 5g9e]+ dues4 ,on ! o!r h&1
  an >*itect1 :o is "w+ full-"t z
  presid5t (a clo?+ manufactur+ busi;s &
  :o is n a practis+ >*itect does n
  satisfy ! require;t &1 acly1 is n
  5titl$ 6deduct dues pd 6ma9ta9
  profes.nal /atus z an >*itect4
--------------------------------------#b
#c4 ,s9ce x is ! employee's profes.nal
  /atus 7n ! organiz,n's7 t m/ 2
  recogniz$ 0/atute1 dues >e only
  deducti# ": memb]%ip 9 an organiz,n is
  nec =! employee 6reta9 profes.nal
  /atus4 ,if memb]%ip 9 a giv5 associ,n
  does n a6ect profes.nal /atus 7e4g41 !
  ,canadian ,m$ical ,associ,n =
  physicians7 dues 6x >e n deducti# ev5
  if !y 5title ! employee 6a design,n (
  lrs af 8 or h] "n4 7,h["e1 see #e   #c
             ,,it-#aeh;,r#b          a#b
  2l = an excep;n 6? rule47 ,if1 on !
  o!r h&1 memb]%ip is nec 6ma9ta9
  profes.nal /atus 7e4g41 ! prov9cial
  ,college ( ,physicians & ,surgeons =!
  physician7 ! dues 6x >e deducti#4 ,)9
  ^! limit,ns1 an employee may claim
  dues pd 6m ?an "o profes.nal organiz,n
  7e4g41 a physician :o 2l;gs 6!
  ,college ( ,physicians & ,surgeons 9
  two prov9ces74 ,": memb]%ip 9 a
  prov9cial organiz,n is nec 6ma9ta9 an
  employee's profes.nal /atus &!
  prov9cial organiz,n requires pay;t (
  annual dues t1 9 "p1 >e pass$ on 6a
  n,nal associ,n1 ! 5tire am.t (! annual
  dues qualifies z 2+ nec 6ma9ta9
  profes.nal /atus ev5 ?\< direct
  memb]%ip 9 ! n,nal associ,n 0an
  employee wd n a6ect ! employee's
  profes.nal /atus4
#d4 ,=! purposes ( #a7c7 abv1 x is n nec
  t ! employee's profes.nal /atus 2
  recogniz$ 0/atute 9 ! jurisdic;n (
  employ;t4 ,= example1 ": an         #d
             ,,it-#aeh;,r#b          b#b
  employee1 :o resides & "ws 9 ,alb]ta1
  2l;gs 6an associ,n 9 ,au/ralia ": !
  employee's profes.nal /atus is
  recogniz$ 0/atute1 ! employee wd 2
  5titl$ 6deduct dues pd 6! associ,n
  provid$ ! o!r require;ts 9 #a abv >e
  met4
#e4 ,": an employee "ws 9 a prov9ce t
  has no legisl,n t recognizes !
  employee's profes.nal /atus1 x may 2
  nec 62l;g 6an organiz,n 9 ano!r
  prov9ce 9 ord] 6ma9ta9 profes.nal
  recogni;n \tside ! employee's prov9ce
  ( resid;e4 ,9 s* a case1 dues pd 6t
  organiz,n may 2 deducti# 7see #d abv74
  ,alt]natively1 "! may 2 a f$]al
  organiz,n 6: ! employee m/ 2l;g
  6ma9ta9 profes.nal /atus1 & dues pd 6!
  f$]al organiz,n may 2 deducti# 9 a
  simil> way4 ,norm,y1 ! employee _c
  claim bo? f$]al dues & prov9cial dues1
  un.s x is ess5tial 62l;g 6bo?
  organiz,ns 9 ord] 6ma9ta9 profes.nal
  /atus4 ,! te/ is alw :e!r           #e
             ,,it-#aeh;,r#b          c#b
  memb]%ip 9 a "picul> profes.nal
  organiz,n is an ess5tial prerequisite
  = c>ry+ on t profes.n 9 ! t]ritory
  3troll$ 0! organiz,n1 :e!r or n !
  memb] is actu,y c>ry+ on ! profes.n 9
  t t]ritory4
#f4 ,memb]%ip dues : >e n deducti# "u
  subp>agraph #h7#a77i77;i7 may 2
  deducti# "u subp>agraph
  #h7#a77i77;iv71 : provides a deduc;n =
  annual dues 6ma9ta9 memb]%ip 9 a trade
  union 7see !
--------------------------------------#c
  curr5t v].n ( ,,it-#ajc7 or an
  associ,n ( public s]vants ! prim>y
  object ( : is 6promote ! improve;t (!
  memb]s' 3di;ns ( employ;t or "w4
#g4 ,subsec;n #h7#e7 provides t an
  employee may n deduct annual
  profes.nal memb]%ip dues 7or union
  dues "u subp>agraph #h7#a77i77;iv7 or
  dues 6a p>;y or advisory -mittee or
  simil> body "u subp>agraph
                                      #f
             ,,it-#aeh;,r#b          a#c
  #h7#a77i77;vi77 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 7o!r ?an
    profes.nal or malpractice liabil;y
    9sur.e t is nec 6ma9ta9 a profes.nal
    /atus recogniz$ 0/atute7 or simil>
    b5efits1 or
  7c7 = any o!r purpose n directly
    relat$ 6! ord9>y op]at+ exp5ses (!
    associ,n 7or trade union or p>;y or
    advisory -mittee or simil> body7 6:
    !y 7 pd4
#h4 ,dues pd 0/ud5ts 2f 2com+ memb]s (a
  profes.nal organiz,n >e n all[a# "u
  subp>agraph #h7#a77i77;i71 b may
  qualify z tui;n fees "u p>agraph
  #fj7f7 = #aihg & prior ye>s 7see
  ,,it-#hb;,r#c7 or 9 -put+ a tui;n tax
  cr$it "u sec;n #aah.e = #aihh &
  subsequ5t ye>s 7see ! curr5t v].n (
  ,,it-#eaf74
                                      #g