CRA considers that a trade union under s. 8(1)(i)(iv) need not be certified

S. 8(1)(i)(iv) provides for deductibility from employment income of annual dues paid to maintain membership in a trade union. CRA considers that a trade union is “an association whose primary purpose is to collectively negotiate with an employer to further the working conditions of its members” and that “an association does not have to be certified trade union in order to be considered a trade union” including, in this case, an association where management automatically become members of the association when hired by the employer.

Neal Armstrong. Summary of 5 May 2017 External T.I. 2016-0681161E5 under s. 8(1)(i)(iv).