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

  • 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 you paid.

For more information, see interpretation bulletins IT103R, Dues paid to a union or to a parity or advisory committee, and IT158R2, Employees’ professional membership dues.

 Tax Tip

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

Completing your tax return

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

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


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

Supporting documents

Filing electronically
Keep all your documents in case the CRA asks to see them later.

Filing a paper return
Attach your T4 slips but do not send your other documents. Keep them in case the CRA asks to see them later.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: