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How to know if Union Dues are subject to tax or not?

 
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How to know if Union Dues are subject to tax or not?

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If you belong to a union or professional organization, you can deduct certain types of union dues or professional membership fees from your income tax filings. The amount of union dues that you can claim is shown in box 44 of your T4 slips, or on your receipts and includes any GST/HST you paid. You can claim a tax deduction for these amounts on line 21200 on your tax return.

 

As per CRA, you can 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, licenses, 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.