CRA rules professional fees paid by member-CPAO ignores court and CRA.

CRA has ruled under section 8 that professional fees for a member have been paid and are deductible. However, the CPAO administration has ignored the ruling and privacy requests for information to block membership enquires.
o    8. (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto

o    Dues and other expenses of performing duties

(i) an amount paid by the taxpayer in the year, or on behalf of the taxpayer in the year if the amount paid on behalf of the taxpayer is required to be included in the taxpayer’s income for the year, as

§  (i) annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute,

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