Box 44 - Union dues

Use this box only if you and the union agree that the union will not issue receipts for union dues to employees. Keep the certificate of agreement on file in case we ask to see it.

Enter in box 44 the amount you deducted from employees for union dues. Include amounts you paid to a parity or advisory committee that qualify for a deduction. Do not include initiation fees. Also, do not include strike pay that the union paid to union members in this box.

For more information, see archived Interpretation Bulletin IT-103, Dues paid to a union or to a parity or advisory committee.

Date modified:

2015-12-17