Union and Professional Dues Deduction — Write Off Required Membership Costs
What Is It?
CRA lets employees deduct certain annual union, professional, or similar dues on line 21200.
Why It Helps
- It reduces taxable income directly
- Some professional liability insurance costs can fit too
- Many employees miss it when dues are not obvious on the T4 or are partly paid separately
What Most People Don’t Know
- Not every work-related membership cost qualifies.
- CRA treats initiation fees and some special assessments differently.
- This is a deduction, not just a small credit.
Good To Know
- Initiation fees and special assessments are often excluded
- Do not claim the same amount twice if it appears on both the T4 and a receipt
- There can also be a GST/HST rebate angle for some dues