Taxes for professionals and union members

Why use this tool?

Your clients are:

• union members; or
• professional association members.

History of the union and professional dues deduction

The government of Prime Minister Louis St-Laurent implemented the deduction of union and professional dues in 1951. The credit is meant to recognize the mandatory expenses people incur to earn employment income.

In 2013, the most recent year for which an estimate is available, about 5.7 million people claimed the deduction. In 2016, the government estimates the total deductions will cost $965 million in foregone tax revenue.

Our quiz will guide you to the exact forms and lines you need to fill out, no matter your unique situation. Scroll down and click on the interactive links below to get started.

Canada’s largest unions by membership

• Canadian Union of Public Employees – 630,050
• National Union of Public and General Employees – 340,000
• UNIFOR – 300,152
• United Food and Commercial Workers Canada – 245,592
• United Steel, Paper and Forestry, Rubber, Manufacturing, Energy, Allied Industrial and Service Workers International Union – 190,452
• Public Service Alliance of Canada – 178,093
• Fédération de la santé et des services sociaux – 126,932
• Service Employees International Union – 118,991
• Teamsters Canada – 93,351
• Laborers’ International Union of North America – 90,000

Note: All figures as of 2014