Union, Professional or Other Dues

Under certain conditions, you can claim a tax credit for the following dues if you paid them in 2011 (or they were paid for you and are included in your income), provided they were related to your employment in 2011:

• union dues
• dues paid to the Commission de la construction du Québec
• dues paid to the Association professionnelle des chauffeurs de taxi du Québec
• dues paid to a recognized artists’ association or a professional association whose purpose is to maintain a professional status recognized by law
• compulsory dues paid to a parity committee, advisory committee or similar body
• the contribution paid to the Office des professions du Québec
• annual dues paid to an employee association recognized by the Minister of Revenue. If you paid such dues, you cannot claim, for the same employment, the dues paid to a union; to a parity committee, advisory committee or similar body; to the Commission de la construction du Québec; or to the Association professionnelle des chauffeurs de taxi du Québec.

The amount of your annual dues must not include the GST or QST paid on the dues if you are entitled to a rebate of the GST and QST.

Dues paid in 2011 for employment held in 2010

The dues you paid in 2011 for employment you held in 2010 (except professional dues or a contribution to the Office des professions du Québec) also entitle you to a credit.

However, you cannot claim a credit for the dues paid in 2011 to an employee association recognized by the Minister of Revenue if you claimed a credit in 2010 for the dues paid in 2010 to any of the following organizations:

• A parity committee, advisory committee or similar body
• A union
• The Commission de la construction du Québec
• The Association professionnelle des chauffeurs de taxi du Québec

Supporting documents

The amount of your union or professional dues may be shown on a receipt, in box F of your RL-1 slip (or on your T4 slip if you did not receive an RL-1 slip). Enclose your receipts.