Can I claim dues? What kind of dues are there?

According to the CRA website, you can claim the following dues, paid in the year, related to your employment:

• 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 dues required under provincial or territorial law

If you receive a T4 slip for the employment income, the union due amounts are usually shown on box 44 of your T4 slips (opens in a new tab), or on your receipts, including any GST/HST paid.

Note from the CRA:

Do not claim the same amount twice. For example, your employer may have shown the dues withheld from your pay for the year on your T4 slips, and the association or the organization may have also issued you a receipt for the same dues they received for the same year.