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 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
  • 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.

Self-employed person
A self-employed person can also claim this tax credit.

For more information, see the instructions for line 397 in the guide to the income tax return (TP-1.G-V).

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