Professional and union dues not on T4
If 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:
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/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/350-to-3981-non-refundable-tax-credits/line-397/
ID: 20191002080512DEXXX.xml
Webpage: KPA310-20191002080512DE.htm
