Principal Issues: Whether annual dues paid by an employee to an employee association may be deducted from the employee’s income.
Position: Likely yes, provided that annual dues are paid to maintain membership in a trade union and that the deduction is not prohibited by subsection 8(5) of the Act.
Reasons: An employee association whose primary purpose is to collectively negotiate with an employer to improve the conditions of employment for its members is generally considered to be a trade union for purposes of subparagraph 8(1)(i)(iv) of the Act.
