Income Tax Act — I-3.3 8
 performance of the duties of the office or employment, amounts expended by the taxpayer in the year in respect of motor vehicle expenses incurred for travelling in the course of the office or employment, except where the taxpayer (iii) received an allowance for motor vehicle expenses that was, because of paragraph 6(1)(b), not included in computing the taxpayer’s income for the year, or (iv) claims a deduction for the year under paragraph 8(1)(f); Dues and other expenses of performing duties (i) an amount paid by the taxpayer in the year, or on behalf of the taxpayer in the year if the amount paid on behalf of the taxpayer is required to be included in the taxpayer’s income for the year, as (i) annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute, (ii) office rent, or salary to an assistant or substitute, the payment of which by the officer or employee was required by the contract of employment, (iii) the cost of supplies that were consumed directly in the performance of the duties of the office or employment and that the officer or employee was required by the contract of employment to supply and pay for, (iv) annual dues to maintain membership in a trade union as defined (A) by section 3 of the Canada Labour Code, or (B) in any provincial statute providing for the investigation, conciliation or settlement of industrial disputes, or to maintain membership in an association of public servants the primary object of which is to promote the improvement of the members’ conditions of employment or work, (v) annual dues that were, pursuant to the provisions of a collective agreement, retained by the taxpayer’s employer from the taxpayer’s remuneration and paid to a trade union or association designated in subparagraph 8(1)(i)(iv) of which the taxpayer was not a member, (vi) dues to a parity or advisory committee or similar body, the payment of which was required under the laws of a province in respect of the employment for the year, and (vii) dues to a professions board, the payment of which was required under the laws of a province, to the extent that the taxpayer has not been reimbursed, and is not entitled to be reimbursed in respect thereof; Motor vehicle and aircraft costs (j) where a deduction may be made under paragraph 8(1)(f), 8(1)(h) or 8(1)(h.1) in computing the taxpayer’s income from an office or employment for a taxation year, (i) any interest paid by the taxpayer in the year on borrowed money used for the purpose of acquiring, or on an amount payable for the acquisition of, property that is (A) a motor vehicle that is used, or (B) an aircraft that is required for use in the performance of the duties of the taxpayer’s office or employment, and (ii) such part, if any, of the capital cost to the taxpayer of (A) a motor vehicle that is used, or (B) an aircraft that is required for use in the performance of the duties of the office or employment as is allowed by regulation; C.P.P. contributions and U.I.A. premiums (l.1) any amount payable by the taxpayer in the year (i) as an employer’s premium under the employment Insurance Act , or (ii) as an employer’s contribution under the Canada Pension Plan or under a provincial pension plan as defined in section 3 of the Canada Pension Plan , in respect of salary, wages or other remuneration, including gratuities, paid to an individual employed by the taxpayer as an assistant or substitute to perform the duties of the taxpayer’s office or employment if an amount is deductible by the taxpayer for the year under subparagraph 8(1)(i)(ii) in respect of that individual; Quebec parental insurance plan (l.2) an amount payable by the taxpayer in the year as an employer’s premium under the Act respecting parental insurance , R.S.Q., c. A-29.011 in respect of salary, wages or other remuneration, including gratuities, paid to an individual employed by the taxpayer as an assistant or substitute to perform the duties of t