To answer your question, please see our TurboTax article below for guidance:
As per our article, you cannot claim a tax deduction for initiation fees, licences, special assessments or charges not related to the operating cost of your company. Furthermore, you cannot claim a tax deduction for paying membership dues as a member of a pension plan.
You may want to contact the Canada Revenue Agency for clarification about Toastmasters by calling 1-800-959-8281.
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