According to CRA, some examples of business taxes that may be deductible are:
- municipal taxes
- land transfer taxes
- gross receipt tax
- health and education tax
- hospital tax
Annual dues or fees for maintaining membership in a trade or commercial association, as well as subscriptions to publications, can be deducted. If the primary objective of the club is dining, recreation, or sporting activities, you cannot deduct club membership dues (including initiation fees).
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