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Published: March 12, 2020

Last Updated: March 16, 2020

The Canada Revenue Agency has announced a change in its policy on employer payment of professional membership fees. Employers can pay such fees on behalf of employees, without triggering a taxable benefit for Canadian income tax purposes, if the employer is the primary beneficiary of the payment. Revenue Canada’s previous policy was that such payments were a taxable benefit unless the employee’s membership was a condition of employment.


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