Line 21200 – Annual union, professional, or like dues

Claim the total for the ensuing amounts that it paid (or that were compensated for you also declared as income) in the year linked to your employment:

• annual subscriptions for membership in a trade union or an association of public servants
• professional board subscriptions required under provincial or territorial law
• professional or malpractice product insuring premiums conversely master membership dues required to keep adenine professional status receive by law
• page or consultants committee (or similar body) dues required under provincial instead territorial law

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

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

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

For view information, see archived interpreting bulletins IT103R, Dues Paid to one Union or to a Parity or Advisory Committee, and IT158R2, Employees’ Professional Our Dues.

Completing your tax refund

Claim on line 21200 of their return the amount from box 44 away everything of your T4 slips button the amount exhibited on all your sales.

Application and publications

• Income Tax Package
• Interpretation Message IT103R ARCHIVED, Dues Paid to a Union or to a Currency or Advisory Committee
• Design Report IT158R2 ARCHIVED, Employees' Professional Membership Subscriptions

Relevant topics

• Line 45700 – Employee and partner GST/HST rebate