Tax Credit for Union, Professional or Other Dues
January 20, 2026
The Tax Credit for Union, Professional, or Other Dues provides relief to individuals who pay membership fees to maintain their employment status or professional credentials. These dues are common in many fields, such as education, healthcare, law, engineering, and the trades.
At the federal level, the Canada Revenue Agency (CRA) allows taxpayers to deduct eligible union, professional, or similar dues from income rather than claiming a tax credit. This deduction reduces taxable income and is generally reported on line 21200 of the T1 return. The amount is typically shown in box 44 of the T4 slip or may be supported by official receipts from the professional association or union. Deductible amounts include annual membership fees necessary to maintain employment or professional status, as well as dues paid to a parity or advisory committee. However, initiation fees, special assessments for capital projects, or contributions to strike funds are not deductible.
In Quebec, the treatment differs slightly. Instead of a deduction, Revenu Québec provides a non-refundable tax credit for union, professional, or other dues paid during the year. The credit equals 10% of the dues reported on the taxpayer’s RL-1 slip (box F) or supported by an official receipt. The credit is claimed on line 397 of the TP-1 return. As a non-refundable credit, it can only reduce tax payable, not create a refund.
Example :
Alexandre works for a construction company in Quebec and earned a salary of $60,000 in 2024. Their T4 slip (box 44) and Relevé 1 slip (box F) both show union dues of $500, representing the amount paid to maintain their membership in a recognized union.
Answer: Federal tax purposes, the deduction is entered on line 21200 of the federal T1 return and reduces the employee’s taxable income to $59,500.
Quebec tax purposes: The same $500 appears on the Relevé 1 slip and qualifies for a non-refundable tax credit equal to 10% of the eligible amount. The amount is claimed on line 397 of the TP-1 return.
How to do in TaxTron? Go to the Deductions tab, select Union or professional dues, and enter the eligible amount.
Example :
Fathima pays union dues of $500 in 2024. Can she carry forward her union dues for future years?
Answer: No, she cannot carry forward union dues to future years.
