What you can claim, and what you can't. (Canadian income taxation policies) (Talking Tax) (Column)

Generally, benefits of any kind, if received or enjoyed in respect of employment, are counted as income from employment, and taxable, unless excepted by specific provisions of the federal income Tax Act. This article deals with the tax treatment of a few common benefits, once again from the employee's viewpoint. It is impossible to discuss all types of benefits. Because of the complexities involved in determining the tax consequences concerning benefits related to automobiles, this issue will be covered in a separate article in the future.

Membership dues

Dues or fees paid by the employer for an employee's membership in technical or professional associations or in dubs providing dining, recreational sporting facilities or business opportunities are not taxable if tie …