T4 Box 44 — Union dues
Annual union or professional-association dues paid through payroll deduction — fully deductible from employment income.
At a glance — Box 44
- Box name
- Union dues
- T1 line
- Line 21200 — Annual union, professional or like dues
- Check against
- Your final pay stub or union receipt.
What Box 44 means
Box 44 shows the union or professional-association dues your employer deducted from your pay over the year.
These are fully deductible at Line 21200. If you paid additional dues out-of-pocket (not through payroll), you can add those on the same line with documentation.
Tax return implications
- Deducted at Line 21200 — reduces taxable income.
Related T4 boxes
Box 40 — Other taxable allowances and benefits
Total dollar value of non-cash taxable benefits your employer provided — company car, medical insurance, gift cards, stock options, etc. Already included in Box 14.
Box 42 — Employment commissions
Commission income portion of your Box 14 total — important if you want to claim commission-employee expenses on Form T2200/T777.
Box 46 — Charitable donations
Charitable donations made through payroll deduction — claim them as part of your charitable donation tax credit.
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).