Enter in box F of the RL-1 slip (see courtesy translation RL-1-T) the total amounts you withheld as union dues if the following conditions are met:

• The amounts were withheld under an agreement you entered into with the entity of which your employees are members.
• The agreement you entered into provides that the entity is to issue no receipts for such amounts.
• The entity with which you entered into an agreement is a union, an employee association recognized by us, a parity committee, an advisory committee or a similar group, or the Commission de la construction du Québec.

Do not include membership fees in box F.