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dianavandervis

Line 212 - additional entry

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Hi Tdanish,

Professional and union dues not on T4
If you can deduct annual union or professional dues that have not been included on a T4 slip and in box F of a RL-1 slip (for resident of Quebec) and would like to claim this credit, you must follow the steps below.

It should be noted that if you were reimbursed by your employer, the CRA considers that the amount is not taxable if it has been determined that membership in a professional association is a condition of employment. Therefore, the amount will not be shown in box 44 of the T4 slip.

1. In the "Left side menu on the Interview tab", select "Interview setup".

2. On the right-hand side of the screen, go to the "Employment and other benefits" group, check the box for "Union or professional dues not on T4 slips" and click "Next" at the bottom of the page.

3. Return to the "Left side menu on the Interview tab" and select "Union/professional dues".

4. On the right-hand side of the screen, choose the first option "Union or professional dues (not recorded on a T4 slip)", enter the relevant information and click "Next" at the bottom of the page.

5. If you paid a premium for a mandatory professional liability insurance, this amount cannot be entered with your professional contribution. To declare this amount, return to step 3 and select the ''Mandatory professional liability insurance'' option.

The amount will be reported on line 212 of the federal return and on line 397 of the Quebec return. For resident of Quebec, the amount of mandatory professional liability insurance will be reported on line 207 of the Quebec return, with the code 08 displayed on line 206.

For more information, consult the following links: 

For the CRA:

http://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-212-annual-union-professional-like-dues.html

http://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/professional-membership-dues.html

For Revenu Québec: 

http://www.revenuquebec.ca/en/citoyen/declaration/produire/comment/aideligne/ligne397.aspx


 

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