Can I claim union dues paid in Jan 2016 on my 2015 return? or do I claim 2 sets of dues on my 2016 return?

[rrodman]

I usually pay 2016 dues in Dec 2015 and so claim on 2015 return. this year I was late. If I pay 2017 dues in Dec 2016 I will have 2 sets of dues to claim in 2016. Is that OK?

[Delphision · Accepted solution]

Reporting the dues twice next year is the most appropriate.  If CRA questions it, you will have the receipts available to prove the deduction.  If you claim it this year, and they query it, they would disallow it based on the date.