The union dues found on T4 slips (box 44) are automatically posted to line 21200. To this line, are added:
- annual dues for membership in a trade union or an association of public servants;
- professions board dues required under provincial or territorial law;
- professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law; and
- parity or advisory committee (or similar body) dues required under provincial or territorial law.
See Also