Final answer:
The Canada Revenue Agency does not allow the deduction of union dues allocated for A. political activities from income before tax calculation. Other union dues, such as those for professional development, are generally deductible.
Step-by-step explanation:
The Canada Revenue Agency allows taxpayers to deduct union dues from their income before calculating taxes. However, some expenditures are not eligible for this deduction.
Among the options provided, the amount for A. political activities is the type of expense that cannot be deducted as union dues.
Whereas the dues spent on charitable contributions, professional development, or health and wellness programs are typically deductible, the allocation of union dues for political purposes is not since these are not considered direct benefits to the union member in their professional capacity.