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Annual union and professional dues are deducted on line 21200 of your tax return. You claim the amount in box 44 of your T4 slip, or the amount on your receipts, and never both for the same dues. The CRA accepts trade union dues, professional board dues required by law, required malpractice or liability insurance and parity committee dues. Initiation fees, licences and special assessments do not qualify.
What counts as union or professional dues on line 21200?
The Canada Revenue Agency page for line 21200, annual union, professional or like dues says to claim the total you paid, or that was paid for you and reported as income, in the year and related to your employment. It names four kinds of amounts. The page sets no dollar cap.
| Type of payment | Claim on line 21200? |
|---|---|
| Annual dues for a trade union or an association of public servants | Yes |
| Professional board dues required under provincial or territorial law | Yes |
| Professional or malpractice liability insurance premiums, or professional membership dues required to keep a professional status recognized by law | Yes |
| Parity or advisory committee dues required under provincial or territorial law | Yes |
| Initiation fees | No |
| Licences | No |
| Special assessments | No |
| Pension plan charges, even if a receipt calls them dues | No |
Licence fees sit on the excluded side of this line. The CRA says annual membership dues do not include initiation fees, licences or special assessments, so a fee to obtain or renew a licence does not belong on line 21200 just because it is paid to a professional body.
Where do I find the amount, T4 box 44 or a receipt?
Your employer may show the dues withheld from your pay in box 44 of your T4. The union or association may also send a receipt for the same dues. The CRA’s instruction is blunt: do not claim the same amount twice. Box 44 includes any GST/HST you paid. If dues were not deducted at work, as with many professional bodies, use the receipt amounts. For questions about a union dues figure on a T4, the CRA tells you to ask your employer. Our article on the T4 slip walks through the other boxes.
What if my employer paid or reimbursed my dues?
The wording on line 21200 covers dues you paid, or dues paid for you and reported as income. Dues your employer covered without adding them to your income do not fit that wording, because nothing was paid out of your pocket and nothing was taxed. If your employer reimbursed you, the CRA treats employment expenses differently from dues: its guide T4044 lists as non-eligible any expense for which you were reimbursed or are entitled to be reimbursed. That list is written for line 22900 employment expenses. The line 21200 page itself does not discuss reimbursement. If your employer pays only part, look at how the employer reported the rest on your T4.
Can I get the GST/HST back on dues?
Maybe. The CRA page on the employee and partner GST/HST rebate says an employee who deducted dues on line 21200 may qualify for a rebate of the GST/HST paid on them, generally when the employer is a GST/HST registrant (not a listed financial institution). You apply on Form GST370 and enter the rebate on line 45700. Report any rebate you receive on line 10400 in the year you get it, not the year you claim it. Not all dues carry GST/HST, so check the receipt. The CRA guide T4044, Employment Expenses also says to subtract any amount you were reimbursed when you work out the rebate.
What about exam fees and other professional costs?
The line 21200 page does not mention exam fees. It also does not list them among the four categories, so an exam fee, course fee or licence fee does not clearly fit this line. Other costs of doing the job are a separate matter: they go on line 22900 and generally need a Form T2200 from your employer. See our articles on Form T2200 and the tradesperson tools deduction for how that route works.
How is this different if I am self-employed?
Line 21200 is an employment line. Self-employed people report on Form T2125 instead. The CRA page for line 8760, business taxes, licences and memberships lets you deduct annual licence fees, annual dues or fees to keep a membership in a trade or commercial association, and subscriptions to publications. It does not allow club membership dues, including initiation fees, where the club’s main purpose is dining, recreation or sporting activities. That page does not mention professional dues by name, so a self-employed professional with a regulatory body fee should check the T2125 guide or ask the CRA before deciding where it belongs. Our article on self-employed tax deductions covers the wider list.
What does a claim save? A worked example
This is our calculation, not a CRA figure, using the 2026 tax rules in this site’s calculator engine. An Ontario employee earns $60,000 and has $780 of union dues in box 44. Without the deduction, the engine puts tax at $8,320.50. With the $780 deducted, tax is $8,089.23. The difference is $231.27. A deduction cuts taxable income, so the saving depends on your bracket and province and is always less than the dues. To see your own figure, use the marginal tax rate calculator.
What could change?
The CRA page does not state a tax year or a dollar limit, and nothing in the pages I read on 31 October 2026 points to a change for 2026 returns. The page is dated 2026-01-20. Figures in the example above use 2026 rules because federal rates for 2027 have not been published yet (checked 31 October 2026). Our 2026 versus 2027 tax numbers page lists what has been confirmed.
Where does this information come from?
Rules come from the Canada Revenue Agency pages for line 21200 (annual union, professional or like dues), the employee and partner GST/HST rebate, line 8760 of Form T2125 and the CRA guide T4044 Employment Expenses, all read on 31 October 2026. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Where do I claim union dues on my tax return?
Claim union dues on line 21200 of your return, using the amount in box 44 of your T4 slip or the amount on your receipts. The CRA warns not to claim the same amount twice if you have both a T4 amount and a receipt.
Are initiation fees deductible?
No. The CRA says annual membership dues do not include initiation fees, licences or special assessments, so those amounts are not claimed on line 21200. Pension plan charges are also excluded, even when a receipt describes them as dues.
Can I deduct professional liability insurance?
Yes, if it is professional or malpractice liability insurance related to your employment. Line 21200 also covers professional board dues required by provincial or territorial law and membership dues needed to keep a professional status recognized by law.
Can self-employed people use line 21200?
No. Line 21200 relates to employment. A self-employed person reports business costs on Form T2125, where line 8760 allows annual dues to a trade or commercial association and annual licence fees, but not dining, recreation or sporting club dues.
Can I get a GST/HST rebate on union dues?
You may. An employee who deducted dues on line 21200 can apply on Form GST370 for a rebate of GST/HST paid, generally if the employer is a GST/HST registrant, and enter the amount on line 45700.
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