Yes, it's paragraph 8(5)(c). The key words, if you read through the various clauses, are that dues are not deductible to the extent levied “for any purpose not directly related to the ordinary operating expenses” of the union. In that section of our submission we refer to the different CRA policies and interpretation bulletins. We quote directly from them. In some instances, CRA has held that dues that were deducted by unions and spent on certain things were not lawfully deducted. They said they could not levy dues and set them up to be deducted by the taxpayer.
My question is whether union dues deducted for funding student protests in Quebec are an ordinary operating expense of a union. What you see in the limited rulings that are there, I think, is that would fail that test. I think there is a lot of money right now that would fail that test, but neither CRA nor the public have the information to change the situation.