Union dues, and the professional or regulatory fees you must pay to keep your job, come off your income on line 21200 of your return. Your employer usually reports the union dues it withheld in Box 44 of your T4, and there is no limit on the claim. This page covers what counts, where to find the amount, what it saves and how to claim it; it is one of the employment deductions listed in our guide to Canadian tax deductions and credits .
Because this is a deduction rather than a credit, what it saves you depends on your marginal tax rate; the difference between a tax deduction and a tax credit explains why.
The Deduction at a Glance Feature Details Deduction type Above-the-line deduction Where to claim Line 21200 of T1 Documentation T4 Box 44 Tax benefit Reduces taxable income Maximum claim No limit
What Counts as Union Dues Deductible Dues Type Deductible Union membership dues ✅ Professional association fees* ✅ Parity committee dues ✅ Advisory committee fees ✅ Mandatory professional fees ✅
*If membership required for employment.
Not Deductible Type Deductible Initiation fees ❌ Late payment penalties ❌ Voluntary professional memberships ❌ Insurance premiums through union ❌ Strike fund contributions ❌ (generally)
How to Find Your Union Dues On Your T4 T4 Box Contents Box 44 Union dues Box 14 Employment income Box 22 Income tax deducted
Situation Documentation Dues beyond T4 Receipt from union Direct payments Cancelled cheques Multiple unions Multiple receipts
How Much You Save Tax Savings by Province (2026) Province $500 Dues $1,000 Dues $1,500 Dues Ontario (30% bracket) $150 $300 $450 Ontario (43% bracket) $215 $430 $645 BC (30% bracket) $150 $300 $450 Alberta (30% bracket) $150 $300 $450 Quebec (37% bracket) $185 $370 $555
Your savings = Union dues × Marginal tax rate
Calculation Example Factor Amount Union dues (Box 44) $1,200 Marginal tax rate 35% Tax savings $420
How to Claim Steps Step Action 1 Get your T4 slip 2 Find amount in Box 44 3 Enter on Line 21200 of T1 4 Keep T4 for records
Tax Software Software Where to Enter TurboTax Employment expenses section Wealthsimple Tax T4 entry (auto-populates) H&R Block T4 slip entry StudioTax T4 section
Most software auto-fills from T4.
Professional Dues vs Union Dues Professional Dues (Also Deductible) Profession Typical Dues Where Engineers $300-$600 Claim Line 21200 CPAs/Accountants $800-$2,000 Claim Line 21200 Nurses $400-$700 Claim Line 21200 Lawyers $1,500-$3,000 Claim Line 21200 Teachers $400-$900 Usually Box 44
Requirement for Professional Dues Must Be Details Required for employment By law or employer Regulatory body Not optional association Annual membership Not initiation
Multiple Employments Reporting Situation Approach Two T4s, both show Box 44 Add both amounts Changed jobs Both amounts deductible Different unions Claim all
Example Employment Box 44 Job 1 (Jan-Jun) $600 Job 2 (Jul-Dec) $550 Total claim $1,150
Quebec Residents Additional Considerations Feature Quebec Federal deduction Line 21200 (full) Quebec deduction Also deductible Where on RL-1 Box A (employment income) Relevé 1 Shows dues in Box A
Quebec residents claim on both federal and provincial returns.
Self-Employed Professional Association Fees Situation Treatment Required for business Deduct as business expense Where to claim Line 8860 (T2125) Not Line 21200 Different deduction
Self-employed professionals report required association fees with their other business expenses on Form T2125; the line-by-line T2125 guide shows where they go.
Educators and Teachers What Teachers Can Claim Expense Deductible Union dues (ETFO, OSSTF, etc.) ✅ (Line 21200) College of Teachers fees ✅ (if required) Subject association fees ❌ (voluntary)
Teachers’ Eligible Supplies Tax Credit Feature Details Separate credit Line 46900 Max supplies $1,000 Credit rate 25% Max credit $250
This is separate from union dues deduction.
Healthcare Workers Typical Deductible Fees Fee Type Amount Range Provincial nursing college $300-$500 Nursing union (ONA, BCNU, etc.) $500-$900 Professional liability insurance Often included
Example: Ontario RN Expense Amount Deductible CNO (College of Nurses) $400 ✅ ONA union dues $750 ✅ Total $1,150 Line 21200
Common Questions Can I Claim if I’m Not in a Union? Situation Can Claim? Required professional dues ✅ Optional memberships ❌ Employer requires membership ✅
What If My T4 Is Wrong? Issue Solution Box 44 missing Ask employer to correct Amount wrong Get amended T4 Have receipts Use actual amount, keep proof
Can I Claim Past Years? Approach Method Forgot to claim T1-ADJ request Time limit 10 years Need documentation Keep T4s
Maximizing Deductions Other Employment Deductions Deduction Who Qualifies Union dues All union members Professional fees Licensed professionals Home office Remote workers Employment expenses With T2200 Moving expenses Relocated for work
Each of these has its own rules: the tradesperson’s tools deduction , car expenses as an employee , the home office deduction for employees and the moving expenses deduction . If you live in a prescribed northern zone, the northern residents deductions come off income in the same way. Required professional fees are also covered from the subscription angle in which subscriptions you can deduct .
Total Example Deduction Amount Union dues (Line 21200) $1,200 Professional fees (Line 21200) $800 Home office (Line 22900) $500 Total deductions $2,500 Tax savings (35%) $875
Common Mistakes Mistake Correction Claiming initiation fees Not deductible Missing Box 44 amount Check T4 carefully Not claiming professional fees Add to union dues Claiming voluntary memberships Must be required Wrong line number Use Line 21200
Working Out Your Own Saving The saving on any of these deductions is the amount claimed times your marginal rate, which the marginal tax rate calculator gives for your province and income. For an estimate of your overall tax bill, see the income tax calculator ; ways to pay less tax in Canada collects the other deductions people often miss.
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