Line 21200 – Annual union, professional, or like dues

Note: Line 21200 was line 212 before tax year 2019.

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 employement:

  • 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 any questions 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.

Tip

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 shown in box 44 of all of your T4 slips or the amount shown on all your receipts.

Note

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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