Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Reporting association dues on T4
Position: No provision for reporting
Reasons: Instructions in Employers' Guide to Payroll Deductions_ Basic Information
XXXXXXXXXX D. Duff
991094
Dear XXXXXXXXXX:
Re: T4 Reporting of Membership Dues
This is in reply to your letter of April 9, 1999 regarding the reporting of association dues on a T4 and further to our letter of March 26, 1999 on this issue.
In our previous letter we stated that Box 44 of the T4 was to be used for union dues and your association dues should not be reported there. There is no other box on the T4 that can be used for reporting the association dues that are withheld and remitted by the employer. The association should be issuing receipts for these amounts to its members.
We trust our comments will be of assistance to you.
Roberta Albert, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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