What the deduction covers
The CRA lists four kinds of amounts related to your employment: annual dues to 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 membership dues needed to keep a professional status recognized by law, and parity or advisory committee dues required by law.
The amount can be paid by you or paid for you and reported as income. Check that the payment fits one of these categories rather than assuming every membership fee does.
What does not count as dues
Annual membership dues do not include initiation fees, licences, special assessments or charges for anything beyond the organization’s ordinary operating costs. Amounts shown as pension plan charges on a receipt cannot be claimed as dues, even if the receipt labels them that way.
The amount in box 44 of your T4, or on your receipts, includes any GST/HST you paid, and a separate rebate may be available for that tax on line 45700.
An illustrative example
Illustrative example: your employer withholds $900 of union dues from your pay and reports $900 in box 44 of your T4. The union also sends a year-end receipt for $900. You claim $900 on line 21200 once, not $1,800, because both documents describe the same payment.
If dues were paid directly to an association and never ran through payroll, the receipt is your support, so keep it with your tax records in case the CRA asks.
What to discuss with your accountant
Common mistakes are claiming the T4 amount and the receipt amount both, including an initiation fee or special assessment, and missing dues that were paid directly rather than through payroll.
Bring your T4 slips and any association receipts, and ask whether your dues are required to keep a legally recognized status. If a dues amount on your T4 looks wrong, your employer is the one to ask.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- Line 21200 – Annual union, professional, or like duesCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.