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Are you entitled to the tax credit for union, professional or other dues?

To claim the tax credit for union, professional or other dues for the 2017 taxation year, you must have held employment, carried on a business or practised a profession in 2017. If you meet certain conditions, you can also claim the tax credit for certain dues you paid in 2017 for employment you held in 2016.

You must meet all of the following conditions:

  • The dues are related to your employment, business or professional income.
  • The dues were not refunded to you.
  • You cannot deduct all of your employment, business or professional income on line 293 (deduction for an Indian) or line 297 (miscellaneous deductions, points 3, 4, 5, 6, 7, 9, 12, 14, 19 or 23) of your income tax return.

You must have employment, business or professional income in a taxation year to claim the tax credit for that year.

You can claim the tax credit for union, professional or other dues on line 397 of your income tax return. See Line-by-Line Help for more information.

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