Professional and union dues not on T4If you can deduct the annual union or professional dues that have not been included on a T4 slip and in box F of a RL-1 slip (for resident of Quebec) and would like to claim this credit, you must follow the steps below.
It should be noted that if you were reimbursed by your employer, the CRA considers that the amount is not taxable if it has been determined that membership in a professional association is a condition of employment. Therefore, the amount will not be shown in box 44 of the T4 slip.
If you want to claim the rebate for taxes paid when you contributed to your professional corporation or your union, please follow the steps below to claim the GST or the QST:
1 - On the "Left side menu on the Interview tab", select "Interview setup".
2 - On the right-hand side of the screen, go to the "Employment and other benefits" group, check the box for "Union or professional dues not on T4 slips" and click "Next" at the bottom of the page.
3 - Return to the "Left side menu on the Interview tab" and select "Union or professional dues".
4 - On the new page generated on your right, choose "Union or professional dues (not recorded on a T4 slip)".
5 - On the new page that appears, on the "Annual union or professional membership dues" enter the amount you paid. Subsequently, enter the organisation to which you paid this contribution.
6 - You should NOT include the amount for professional liability insurance in that total. To report that specific amount, you must return to step 4 as described above and select the option, "Mandatory professional liability insurance".
7 - If you want to claim the GST/HST rebate (Form GST-370), go to line "Do you wish to claim the GST/HST rebate (form GST-370)?", Choose "Yes" if this is the case.
8 - On the fourth line, specify the amount eligible for the GST rebate (the amount of the contribution including the GST).
9 - For residents of Quebec, if you wish to claim the QST, make your choice from the drop-down menu (5th line). It should be noted that if you claim the QST, the "Yes (QST number required)" is mandatory (6th line).
10 - On the seventh line enters the amount, including GST and QST that is eligible for the QST rebate.
Note that at Step 7 of the federal return, the amount claimed as a GST rebate is shown on line 45700. For residents of Quebec, the QST rebate appears on line 459 of the Quebec return.
The amount will be reported on line 21200 of the federal return and line 397.1 of the Quebec return.
While the non-refundable credit will be entered in line 397 of the Quebec return.
Finally, note that the program will generate forms GST-370 (GST/HST) and VD-358 (QST), if applicable. These forms indicate the calculation for the GST and QST rebates.
Please note that the refund of taxes is taxable both at the federal and Quebec levels. The amount refunded will be carried forward to your file for the next tax year and will be added to your income.
You can view by selecting the "Tax Return" tab and in the left-hand column the "Summary of carryforward amounts" line.
For more information, consult the following links:
For the CRA:
For Revenu Québec:
ID: 20191002080512DEXXX.xml
Webpage: KPA310-20191002080512DE.htm