T4 Box 44 - Union Dues

Use this box only if you and the union agree that the union will not issue receipts for union dues to employees. In this case, include a Certificate of Agreement with the T4 information return.

Enter in box 44 the amount you deducted from employees for union dues. Include amounts you paid to a parity or advisory committee that qualify for a deduction. Do not include initiation fees. Do not include strike pay the union paid to union members in this box.

See Also

Interpretation Bulletin IT-103 – Dues Paid to a Union or to a Parity or Advisory Committee