Union organizations are private organizations, but their financing relies on an indirect power to tax known as the Rand formula. They also enjoy various tax breaks, like a tax credit for union dues, a tax exemption for strike pay as well as tax credits for contributions to labour-sponsored funds. Despite these quasi-public financing prerogatives, Quebec union organizations generally do not exhibit financial transparency and have very few obligations in this regard.
Links of interest
Media Release (in French only) October 19, 2011 :: La CSQ démontre que l’IEDM est plus transparent que les syndicats
With compulsory financing comes mandatory transparency :: Brief presented before the House of Commons Standing Committee on Finance (November 2012)