CMRAO licensing fees are considered professional dues (as they would be for other licensed professions in Ontario), and since the fees are related to your employment as a condominium manager, they are deductible.
CMRAO licensees can claim the licensing fees paid in box 21200 of their T1 form. The receipt provided by the CMRAO is the proof of payment that must be submitted along with the completed T1. The receipt is available for download from your CMRAO account.
Visit the Canada Revenue Agency website for additional information.
Log in to your CMRAO account to download your CMRAO Receipt.