,canada ,cu/oms
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,memb]%ip ,dues--,associ,ns &
  ,societies
,numb]3 ,,it-#baa;,r
,date3 ,novemb] #ae1 #aihb
,ref];e3 ,p>agraph #ah7#a77a7 7al
  subp>agraph #ah7#a77l77;ii7 & subsec;n
  #ah7#i774

  ,? bullet9 replaces & c.els ,9t]pret,n
,bullet9 ,,it-#baa dat$ ,may #e1 #aige4
,curr5t revi.ns >e designat$ 0v]tical
l9es4

#a4 ,? bullet9 d1ls )! deductibil;y (
  memb]%ip fees 9 c]ta9 clubs &
  associ,ns f ! 9come (a busi;s or
  prop]ty4
#b4 ,subject 6! limit,ns ( subp>agraph
  #ah7#a77l77;ii71 memb]%ip fees 9    #a
              ,,x-#baa;,r
  profes.nal associ,ns1 trade or -m]cial
  associ,ns1 le>n$ societies1 s]vice
  clubs & cultural organiz,ns w 2 all[a#
  deduc;ns f 9come if !y c r1sonably 2
  %[n 6relate 6! e>n+ ( 9come f ! busi;s
  or prop]ty4
#c4 ,subp>agraph #ah7#a77l77;ii7
  prohibits ! deduc;n ( any exp5se
  9curr$ 0! taxpay] af #aiga 9 respect (
  memb]%ip dues 7:e!r 9iti,n fees or
  o!rwise7 t 5title ! taxpay]1 8
  employees or any"o else 6use !
  facilities ( any club ! ma9 purpose (
  : is 6provide d9+1 recre,nal or sport+
  facilities = xs memb]s4 7,see
  ,9t]pret,n ,bullet9 ,,it-#adh;,r#b47
#d4 ,lump-sum 8life-memb]%ip0 fees pd 9
  lieu ( future annual fees or dues w 2
  deducti# if !y replace annual fees t
  wd 2 deducti#4 ,al? subsec;n #ah7#i71
  applica# 6\tlays made or 9curr$ af
  ,decemb] #aa1 #aigi1 wd require t s*
  pre-pay;ts w n give rise 6a deduc;n 9
  -put+ 9come prior 6! ye> 9          #b
              ,,x-#baa;,r
  respect ( : ! exp5se c r1sonably 2
  3sid]$ 6relate1 ! am.ts 9volv$ wd
  norm,y n 2 mat]ial1 9 : case !y may 2
  deduct$ 9 ! ye> !y >e pd4 ,see
  ,,it-#dag;,r = -;ts 9 respect (
  subsec;n #ah7#i7 & mat]ial;y4
#e4 ,9iti,n or admis.n fees pd 6an
  organiz,n 7e4g41 = call 6! b> or =
  memb]%ip 9 a profes.nal a3.t+ 9/itute7
  >e eligi# capital exp5ditures ": x c 2
  %[n t ! annual memb]%ip fees (!
  organiz,n >e all[a# deduc;ns 9 -put+
  9come (a busi;s4 ,o!rwise !y >e non-
  deducti# capital \tlay4









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