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
