In response to the faller from Northern Vancouver Island regarding faller certification and tax deductions.
Excerpt from CRA, “Question: I had to pay professional dues this year to keep my status as an architect up to date. Can I claim this as a deduction on my tax return? I do work in the architectural field. Answer: If you paid dues to keep your professional status in your field of employment, you can claim this amount at line 212 of your tax return. Keep your receipts with your records.”
Income Tax Interpretation Bulletin: Employee’s Professional Membership Dues - http://www.cra-arc.gc.ca/E/pub/tp/it158r2/it158r2-e.html

Line 212 – Annual union, professional, and like dues - http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/212/menu-eng.html



Faller Certification Tax Deduction

An faller can deduct the fees on line 212 of the T1 personal income tax return.

Here is a relevant excerpt from the 5000-G General Income Tax and Benefit Guide

"Line 212 - Annual union, professional, or like dues

Enter the total of the following amounts related to your employment that you paid (or that were paid for you and included in your income) in the year:

annual dues for membership in a trade union or an association of public servants; professions board dues required under provincial or territorial law; professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law; and parity or advisory committee (or similar body) dues required under provincial or territorial law.

Annual membership dues do not include initiation fees, licences, special assessments, or charges for anything other than the organization's ordinary operating costs. You cannot claim charges for pension plans as membership dues, even if your receipts show them as dues. For more information, see Interpretation bulletin IT-103, Dues Paid to a Union or to a Parity or Advisory Committee, and Interpretation bulletin IT-158, Employees' Professional Membership Dues.

The amount shown in box 44 of your T4 slip, or on your receipts, includes any GST/HST you paid.

Tax Tip

You may be eligible for a rebate of any GST/HST you paid as part of your dues (see line 457).

Receipts - If you are filing a paper return, do not include your receipts (other than your T4 slips), but keep them in case we ask to see them. If you are filing electronically, keep all of your documents."