397 – Tax credit for union, professional or other dues

You can claim a tax credit equal to 10% of the amount of union, professional or other dues you paid in 2016.

Enter the amount of your dues on line 397.1.

Dues paid in 2016 for employment held in 2016

You can claim a tax credit for the following dues if you paid them in 2016 (or if they were paid for you and are included in your income), provided they were related to your employment in 2016:

  • 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 in order 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, with respect to a particular employment, you are claiming a tax credit for such dues, you cannot claim, for the same employment, the dues paid to: 
    • a union,
    • a parity committee, advisory committee or similar body,
    • the Commission de la construction du Québec, or
    • 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. See the instructions for line 459.

You are entitled to a credit if you meet both of the following conditions:

  • The dues paid are related to your employment.
  • None of the income you earned from this employment entitles you to a deduction on line 293 or line 297 (point 3, 4, 5, 6, 7, 9, 12, 14, 19 or 23).

Dues paid in 2016 for employment held in 2015

The dues you paid in 2016 for employment you held in 2015 (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 2016 to an employee association recognized by the Minister of Revenue if you claimed a credit in 2015 for the dues paid in 2015 to:

  • a union;
  • a parity committee, advisory committee or similar body;
  • the Commission de la construction du Québec; or
  • the Association professionnelle des chauffeurs de taxi du Québec.

Self-employed person

You can claim a credit for the annual dues you paid in 2016 to a recognized artists' association or a professional association in order to maintain a recognized professional status. You can also take into account your contribution to the Office des professions du Québec, or dues you paid to a home childcare providers association recognized under the Act respecting the representation of certain home childcare providers and the negotiation process for their group agreements.

You are entitled to a credit if you meet both of the following conditions:

  • The dues paid are related to the operation of your business or the exercise of your profession.
  • None of the income you earned from your business or profession entitles you to a deduction on line 293 or line 297 (point 7, 9 or 12).

If you are responsible for a family-type resource or an intermediate resource governed by the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements, you cannot claim a tax credit for the dues paid to a body that is a recognized resource association under the Act.

Note

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) or in box 201 of your RL-15 slip.

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