Words and Phrases - "trade union"

An Association collectively negotiates conditions of employment (e.g., salaries, benefits, hours of work) for its members with the Employer, but is not a certified labour organization, and management and certain non-management employees holding positions that require confidentiality will automatically become members of the Association when hired by the Employer. The Association proposes to have the Employer collect annual dues from all Members on its behalf through payroll deduction and use the dues solely to defray the Association’s ordinary operating expenses and for no other purpose. Are such dues deductible by the employees under s. 8(1)(i)(iv)?

Before concluding that the Association would likely be considered a trade union, so that annual dues paid to maintain membership in the Association likely would be deductible, CRA stated that under its established position:

[A]n association does not have to be certified trade union in order to be considered a trade union for purposes of subparagraph 8(1)(i)(iv)… . Generally, an association whose primary purpose is to collectively negotiate with an employer to further the working conditions of its members is considered to be a trade union for purposes of subparagraph 8(1)(i)(iv).