I paid for a professional membership; can I claim it on the return?

Most lawyers, accountants, nurses, and teachers need to pay a professional membership. When you claim a professional membership, there must also be a connection between your employment and the professional association. For example, if you are a lawyer, but work at a bank, you cannot claim the annual professional fee. If you work for a law firm, however, you can claim the fee.

If the employer covers the cost of professional dues, even if the payment of those dues does not appear on the employee’s T4, the employee cannot claim a deduction for those costs.