Union Dues Deduction Overview
| 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 |
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 |
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 |