buksoProfessional dues and licence fees
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Annual dues or fees to keep a membership in a professional, trade or commercial association, and the yearly licence you need to practise, are business expenses for the business that pays them (a sole proprietor, or a professional corporation that pays them for its professional). Claim each fee once only: either the corporation or you personally, never both. Club dues for dining, recreation or sports are not deductible.
Official source: canada.ca