Quote:
Originally Posted by NuclearFart
Isn't it tax deductible?
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^^
Yes, professional dues are a non-refundable tax deduction (line 212 on T1 general) if you pay them yourself.
If your employer pays them for you, I think they are considered a non-taxable employee benefit as your membership in the society benefits their business. They would be able to expense this cost before tax.
Phanuthier is in a special circumstance working and residing in the US. His need to file a Canadian tax return will depend on his status in Canada and the ties he has to the country. (Like Locke said). If he has close ties with Canada and spends more than half of his time here, they will want you to pay Canadian taxes on your worldly income and then give you a credit for the tax you paid on income earned in the US. There are a few tests that exist to argue who you pay based on your ties to either country.
Some of the financial planners, tax accountants and lawyers on this board would be able to explain this far better than I.