Tax Credit for Union, Professional or Other Dues
You can claim a non-refundable tax credit if you paid one of the following in relation to your employment during a year:
- union dues
- dues paid to the Commission de la construction du Québec
- dues paid to a recognized artists' association or a professional association whose purpose is to maintain a professional status recognized by law
- dues paid to a parity committee, advisory committee or similar body
- the contribution paid to the Office des professions du Québec
- dues paid to an employee association recognized by the Minister of Revenue
Certain dues paid in a year for employment you held in the previous year may also entitle you to a non-refundable tax credit.
For more information, see the instructions for line 397 in the guide to the income tax return (TP-1.G-V).