Line 212 - Annual union, professional, or like dues

Enter the total of the following amounts:

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

The amount shown in box 44 of your T4 slip, or on your receipts, includes any goods and services tax/harmonized sales tax (GST/HST) you paid.

Tax Tip
You may be eligible for a rebate of any GST/HST you paid as part of your dues. See line 457 for details.

Receipts - With the exception of your T4 slips, do not include your receipts with your paper return. If you are using EFILE (see page 7) show them to your EFILE service provider. In either case, keep them in case we ask to see them.