In 2013-0513751E5, the CRA responded that they considered that annual dues paid to an employee association could likely be deductible under subparagraph 8(1)(i)(iv). Even though the association is not certified a trade union, it is CRA’s position that “an association which negotiates collectively with an employer for improvements in the members’ working conditions is generally considered to be a trade union for purposes of subparagraph 8(1)(i)(iv).”