Line 21200 – Annual union, professional, or like dues

Claim the total of the following amounts that you paid (or that were paid for you and reported as income) in the year related to your employment:

• annual dues for membership in a trade union or an association of public servants
• professional board dues required under provincial or territorial law
• professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law
• parity or advisory committee (or similar body) dues required under provincial or territorial law

Annual membership dues do not include initiation fees, licences, special assessments, or charges for anything other than the organization's ordinary operating costs. You cannot claim charges for pension plans as membership dues even if your receipts show them as dues.

The amount shown in box 44 of your T4 slips, or on your receipts, includes any GST/HST that you paid.

If you have a question about the amount of union dues, or any other amount reported on your T4 slip, contact your employer.

For more information, see archived interpretation bulletins IT103R, Dues Paid to a Union or to a Parity or Advisory Committee, and IT158R2, Employees’ Professional Membership Dues.

Completing your tax return

Claim on line 21200 of your return the amount from box 44 of all of your T4 slips or the amount shown on all your receipts.

Forms and publications

• Income Tax Package
• Interpretation Bulletin IT103R ARCHIVED, Dues Paid to a Union or to a Parity or Advisory Committee
• Interpretation Bulletin IT158R2 ARCHIVED, Employees' Professional Membership Dues

Related topics

• Line 45700 – Employee and partner GST/HST rebate