Shearman v. The Queen, 2006 DTC 2678, 2006 TCC 143 (Informal Procedure) -- summary under Subparagraph 8(1)(i)(i)

The taxpayer was not entitled to amounts paid to the Canadian Physiotherapy Association (the "CPA") comprising a insurance fees and membership dues. The insurance fees were not member ship dues. As for the CPA membership dues, although CPA membership enhanced her professional status, such membership was not required for any professional status recognized by statute.