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 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.


You may be eligible for a rebate of any GST/HST that you paid as part of your dues. See line 45700.

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.


Your employer may have shown the dues withheld from your pay for the year on your T4 slip and the association or organization may also have issued you a receipt for the same dues that they received for the same year. Do not claim the same amount twice.

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