---
title: Don’t Forget to Claim Your Union or Professional Association Dues
description: One of the most commonly overlooked claims during the income tax filing season is for annual union, professional or similar dues.
image: https://www.koroll.ca/hubfs/Koroll_professional_association_dues_tax.jpg
---

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## [Don’t Forget to Claim Your Union or Professional Association Dues](https://www.koroll.ca/koroll-and-company-blog/dont-forget-to-claim-your-union-or-professional-association-dues)

 [fa icon="calendar"] Nov 26, 2019 11:00:00 AM / by [Allen Koroll](https://www.koroll.ca/koroll-and-company-blog/author/allen-koroll)

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![Accountant using phone calculator](https://www.koroll.ca/hs-fs/hubfs/Koroll_professional_association_dues_tax.jpg?width=800&name=Koroll_professional_association_dues_tax.jpg)

One of the most commonly overlooked claims during the [income tax filing season](https://www.koroll.ca/tax-services) is for annual union, professional or similar dues.

Like many deductions claimed by taxpayers, expenses related to dues can be deducted dollar for dollar from your annual income, without limit, so long as the fee meets the eligibility requirements. This means that you do not have to pay any income tax on the amount equal to your dues.

Eligible dues include:

- Annual union dues for membership in a trade union or association of public servants.
- Professional dues which must be incurred under provincial and territorial laws.
- Trade licensing necessary to practice a profession.
- Professional liability insurance premiums.
- Malpractice liability insurance premiums.
- Professional dues to maintain a professional status.
- Dues required under provincial and territorial laws for parity or advisory committees.

To claim your dues, they must be necessary for you to maintain professional standing. For that reason, dues paid to a voluntary association are not deductible, as by-law, you are not required to participate in these associations to maintain your credentials.

It is also important to note that not all charges and fees levied on your annual membership fees are deductible. Membership dues cannot include initiation fees, licenses, special assessments or any other charges not included in the organization’s operating costs, such as pension plans.

There must also be a connection between your employment and the professional association.

If, for example, you are a lawyer working for a law firm or are a civil engineer working for a building design and construction company, you can claim your fees, even if your employer does not require you to maintain them.

If, however, you have recently graduated and are working as a cashier while you look for a new position related to your accreditation, you are not entitled to deduct membership fees.

In addition to the above criteria, your dues must have come out of your income for them to be eligible. If they were paid for by your employer and not included as a taxable benefit on your T4, you may not claim a deduction for your membership fees.

For more information on claiming your professional or union dues, or for assistance in preparing your tax strategy in consideration of these fees, [please Koroll & Company today](https://www.koroll.ca/tax-services).

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---

The information presented is only of a general nature, may omit many details and special rules, is current only as of its published date, and accordingly cannot be regarded as legal or tax advice. Please contact our office for more information on this subject and how it pertains to your specific tax or financial situation.

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 Topics: [Tax Deductions](https://www.koroll.ca/koroll-and-company-blog/topic/tax-deductions)

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