Crowe v. Canada, 2003 DTC 5288, 2003 FCA 191 -- summary under Subparagraph 8(1)(i)(iv)

Dues paid by the taxpayer to the Alberta Provincial Judges' Association were not deductible given that "as ordinarily understood, the term 'public servants' does not include judges but approximates to 'civil servants' or 'government employees', not independent office holders" (p. 5291) and "given the labour relations context of subparagraph 8(1)(i)(iv), it would be incongruous to find in the same category, namely, 'public servants', two fundamentally different groups of workers: those who may bargain over terms and conditions of employment or work and those who are constitutionally precluded from such activities" (p. 5295).