For a moment this morning my world stopped and all I could do was think "why?". Apparently the Canadian Customs and Revenue Agency - aka the taxman - has been treating member of board on corporations like...employees:

A group representing Canadian corporate directors is calling for changes in the way Ottawa taxes the fees of independent board members. The Institute of Corporate Directors said independent directors' fees are currently treated under the Income Tax Act as employment income. "This does not provide appropriate support for independent directors who incur reasonable expenses to fulfill their duties," said Beverly Topping, president and CEO of the non-profit group. The institute wants directors treated as independent professionals. The role of independent directors, " is very different from that of an employee and it is unfair that they are not able to deduct these related expenses in the same way as accountants or lawyers," Topping said.

Just to be clear, as an lawyer who has only been employed in his professional career, I have never and do not get to deduct expenses like these from my income. But in my heart, I know...I am really not like those super-folk, the independent corporate board members for make up the The Institute of Corporate Directors. They breath different air. That must be it. So take up the flag and hold that pin-striped banner high, lobby all, lobby for independent corporate board members everywhere so they can be relieved of their unfair burden of taxation.