T4 slip - Box 44 - Union dues

The amount shown in box 44 of T4 represents the union dues deductions.

Enter this amount in box 44 of the T4 slip on the appropriate "T4 and employment income" page from the "Left-side menu under the Interview tab".

The program will transfer the amount on line 212000 of the federal return and, if applicable, on line 397 of the Quebec return.

For Quebec residents, it should be noted that starting in tax year 2015, the tax credit for union dues, professional or other will be reduced from 20% to 10%. It must now be claimed on line 397 of the tax return rather than the line 373

For more information, we suggest that you consult the following links:

For the CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-212-annual-union-professional-like-dues.html

For Revenu Québec:

https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-union-professional-or-other-dues/

ID: 20191113144004DEXXX.xml

Webpage: KPA390-20191113144004DE.htm

Français