Canada Revenue Agency Updates GST/HST Memorandum for Trade Unions and Similar Employee Associations

​The Canada Revenue Agency (CRA) has updated GST/HST Memorandum 14.6 addressing the application of the Excise Tax Act to supplies made by or to trade unions and similar employee associations. The memorandum focuses on dues in respect of employment, payments made by unions or associations to compensate employers whose employees participate in union activities during normal work hours, and non-profit organizations established primarily for the benefit of organized labour.