Mogan,
T.C.J.:—The
appellant
is
a
medical
doctor
employed
by
the
Ontario
Workmen's
Compensation
Board.
In
1986,
the
appellant
paid
$975
to
the
Ontario
Medical
Association
("O.M.A.")
representing
regular
membership
dues
of
$675
plus
a
special
assessment
of
$300
to
support
political
action
against
Bill
94
(the
Ontario
Health
Care
Accessibility
Act).
The
issue
in
this
appeal
is
whether
all
or
any
portion
of
the
$975
is
deductible
in
computing
the
appellant's
income
from
employment
under
section
8
of
the
Income
Tax
Act
(the
"Act").
The
appellant
argued
his
own
appeal
and
rested
his
case
solely
on
subparagraph
8(1)(i)(iv)
of
the
Act
which
provides
as
follows:
8.
(1)
In
computing
a
taxpayer's
income
for
a
taxation
year
from
an
office
or
employment,
there
may
be
deducted
such
of
the
following
amounts
as
are
wholly
applicable
to
that
source
or
such
part
of
the
following
amounts
as
may
reasonably
be
regarded
as
applicable
thereto:
(/)
amounts
paid
by
the
taxpayer
in
the
year
as
(iv)
annual
dues
to
maintain
membership
in
a
trade
union
as
defined
(A)
by
section
3
of
the
Canada
Labour
Code,
or
(B)
in
any
provincial
statute
providing
for
the
investigation,
conciliation
or
settlement
of
industrial
disputes,
or
to
maintain
membership
in
an
association
of
public
servants
the
primary
object
of
which
is
to
promote
the
improvement
of
the
members'
conditions
of
employment
or
work,
.
.
.
According
to
the
appellant's
evidence,
the
O.M.A.
functions
as
a
voluntary
(trade)
union
and,
if
not
recognized
by
a
specific
statute,
is
given
de
facto
recognition
as
a
union
by
the
Ontario
Health
Insurance
Plan
("O.H.I.P.")
as
a
result
of
the
legally
binding
negotiations
between
the
O.M.A.
and
O.H.I.P.
The
appellant
submits
that
the
subject
matter
of
the
negotiations
between
the
O.M.A.
and
O.H.I.P.
is
similar
to
the
terms
negotiated
in
the
conciliation
and
settlement
of
industrial
disputes.
In
my
view,
no
part
of
the
amount
sought
to
be
deducted
falls
within
the
meaning
of
subparagraph
8(1)(i)(iv)
of
the
Act
.
In
order
to
be
deductible
under
that
subparagraph,
an
amount
must
be
"annual
dues
to
maintain
membership
in
a
trade
union”
as
defined
in
the
Canada
Labour
Code
or
similar
provincial
legislation.
"Trade
union”
is
defined
as
follows
in
the
Canada
Labour
Code:
“trade
union”
means
any
organization
of
employees,
or
any
branch
or
local
thereof,
the
purposes
of
which
include
the
regulation
of
relations
between
employers
and
employees;
The
O.M.A.
is
a
voluntary
association
which
promotes
and
protects
the
interests
of
medical
doctors
in
Ontario.
The
O.M.A.
could
not,
by
any
stretch
of
the
imagination,
be
regarded
as
an
organization
of
employees
established
to
regulate
the
relations
between
employers
and
employees.
The
fact
that
the
Ontario
Government
negotiates
with
the
O.M.A.
to
settle
the
fee
schedule
of
O.H.I.P.
does
not
cause
the
O.M.A.
to
be
a
trade
union
because
the
medical
doctors
who
practise
in
Ontario
under
O.H.I.P.
are
not
employees
of
the
Ontario
Government—at
least
not
yet.
The
appellant
states
that,
as
a
salaried
employee
of
the
Workmen's
Compensation
Board,
his
income
is
dependent
upon
the
marketplace
(i.e.
what
an
employer
must
offer
to
attract
a
doctor
from
private
practice);
and
the
marketplace
is
strongly
influenced
by
what
a
medical
doctor
can
earn
under
the
O.H.I.P.
fee
schedule.
The
appellant
also
states
that
he
does
not
have
access
to
any
organization
other
than
the
O.M.A.
which
can
directly
or
indirectly
negotiate
to
increase
his
income
and
act
on
his
behalf
with
respect
to
his
professional
well-being.
Those
statements
may
be
true
but
the
following
facts
are
also
relevant:
1.
In
1986
the
appellant
was
a
salaried
employee
of
the
Ontario
Workmen's
Compensation
Board;
2.
The
appellant
was
required
to
hold
a
licence
granted
by
the
College
of
Physicians
and
Surgeons
of
Ontario
but
the
appellant
was
not
required
to
belong
to
the
O.M.A.,
a
purely
voluntary
association;
and
3.
The
O.M.A.
did
not
negotiate
with
or
make
representation
to
the
Workmen's
Compensation
Board
with
respect
to
the
compensation
which
the
Board
pays
to
its
employed
physicians.
Because
the
appellant's
income
is
from
an
office
or
employment,
the
deduction
he
seeks
must
be
authorized
under
section
8
of
the
Act.
The
appellant
has
based
his
case
on
sub-paragraph
8(1)(i)(iv)
of
the
Act
For
the
reasons
stated
above,
I
conclude
that
no
part
of
the
$975
was
"annual
dues
to
maintain
membership
in
a
trade
union”
and,
in
particular,
the
$300
was
not
even
"annual
dues"
because
it
was
a
special
assessment
to
support
political
action
in
1986.
The
appeal
is
dismissed.
Appeal
dismissed.
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