What can I claim for union dues?

The taxpayer can claim the following amounts paid related to the employment:

• Annual dues for memberships in a trade union or an association of public servants
• Professional board dues required under professional or territorial law
• Professional membership dues are required to keep a professional status recognized by law
• Parity or advisory committee (or a similar body) dues required under provincial or territorial law
• Annual dues to maintain membership in a trade union are deductible only to the extent that they are levied for purposes directly related to the ordinary operating expenses of the trade union
• Union dues are claimed on line 21200
• Annual membership dues do not include initiation fees, special assessment, and/or charges for pension plans
• If the union dues are deducted periodically from the wages, the amount will be shown in Box 44 of the T4
• The amount of union dues cannot be carried forward to future years, it is a deduction from the total income that should be used in the same year