ARCHIVED - Line 212 - Annual union, professional, or like dues

Archived

This page has been archived on the Web.

Enter on line 212 the total of the following:

• annual membership dues you paid to a trade union or an association of public servants;
• professional membership dues you paid if you needed them to maintain a professional status recognized by law;
• dues you paid to a parity or advisory committee (or similar body) if you needed to pay them under provincial law; and
• professional or malpractice liability insurance premiums you paid if you needed the insurance to maintain a professional status recognized by law.

Annual membership dues do not include initiation fees, special assessments, or charges for anything other than the organization's ordinary operating costs. You cannot claim charges for pension plans as membership dues even if your receipts show them as dues.

The amount you paid is shown in box 44 of your T4 slip or on your receipt. The amount you paid includes any goods and services tax (GST).

Tax Tip

If the amount you are deducting includes GST, you may be eligible for a rebate of the GST you paid. See line 457 for details.

Receipts - With the exception of your T4 slip, do not include your receipts with your return. However, you have to keep them in case we ask to see them.

If you need more information, get Interpretation Bulletins IT-103, Dues Paid to a Union or to a Parity or Advisory Committee, and IT-158, Employees' Professional Membership Dues.

Date modified:

2002-02-04