Subject: Professional Membership Dues - Paragraph 8(1)(i) of the Act
The determination of whether the payment of professional membership fees by an employer in respect of an employee is a taxable benefit to the employee depends upon who is the primary beneficiary of the payment. In cases where such fees are treated as a taxable benefit to an employee, we would like to state that, administratively, the fees are deductible to the employee if they otherwise qualify under paragraph 8(1)(i) of the Act.
We seek your agreement on this position.
B. W. DathDirectorBusiness and General DivisionRulings Directorate