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I think I've found it: T2124 Business Expenses


Licenses, Business Taxes or Dues

Enter the amount of any annual license fees and business taxes you paid. Also include any dues or fees required to keep your membership in a trade or commercial association. You cannot deduct club membership fees if the main purpose of the club is dining, recreation, or sports.


Comes up if you are self-employed.

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:) And 412D....It's obvious of the high standards and integrity at B.C.H. Very first class.....remember, when political statements are made from the "other side" always take it as a compliment....it means you guys are doing an outstanding job for this industry.....Cheers, H56 ;)
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