How to deduct employment expense - union and professional dues

Employees are restricted in the types of deductions they can claim. Union and profession due is one of the deductions provided for in tax rules that are allowed against employment income.  

You can deduct the following related to your employment that you paid in the year:

  • Annual dues for membership in a trade union or an association of public servants. Union dues are normally withheld at source and reported on the T4 slip (box 44).
  • Annual dues required to maintain a legally recognized professional status, such as your status as a professional accountant, lawyer, doctor, nurse, physician, dentist, engineer, architect, etc. They are deductible even if it is not required by your current job to main the status. 
  • Dues to a professional board, parity or advisory committee
  • Professional or malpractice liability insurance premiums

The following are not deductible 

  • Dues to voluntary associations
  • Initial fees payable upon admission to a professional association or society
  • Dues paid by students before becoming members of professional organization
  • Dues that are not directly related to the ordinary operating expense of the association to which they are paid.

The amount includes any GST/HST you paid.

It is claimed on line 212 on your tax return.

How to deduct employment expense - food and beverages 

How to deduct employment expense - travelling expenses

Additional information