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Raman1 ... thank you for at least Replying with a kind of a rationale ... however, the apparent recent decision by Intuit / TurboTax to make the entry of seperately documented union dues (which do not appear in Box 44 of my T4 slip) in the online TurboTax Free version result in a mandatory / forced upgrade to TurboTax Deluxe is a deviation from the spirit of the Free version program, IMO. My employment income for 2021 was 19,109.15 and I was required to pay 551.22 in union dues ... I think I fit the 'low income' qualifying profile, as recognized by Intuit / TurboTax, that has been in place for a number of years now. To forgo entering these union dues will cost me 141.71, so, I guess Intuit has me by the balls ... so ... perhaps they will reap their 19.99 out of me. I'm temped to paper file and go through the extra legwork of entering a few numbers on sheets of papers ... I always used to do my own taxes manually but have been using the TurboTax Free version of late for convenience sake.