Entertainment
Can I write off Club Membership Dues in Canada?
NO
Explanation
The CRA explicitly blocks deductions for membership dues to any club where the main purpose is dining, recreation, or sporting activities (e.g., yacht clubs, tennis clubs, social clubs).
💡 Pro Tip
This restriction does not apply to Boards of Trade, Chambers of Commerce, or professional associations (like the CPA or Bar Association), which are fully deductible.