Which boxes can show tax-deductible union dues on T4/RL-1 if the employer prints?

Which boxes can show tax-deductible union dues on T4/RL-1 if the employer prints?

• A. The union can print the tax-deductible union dues on the employee's T4 Box 44 and/or RL-1 Box F
• B. Must always issue receipts only
• C. Must file annual union report to CRA
• D. Print on T4 Box 40

Answer: (A)

Tax-deductible union dues paid to a qualifying trade union or professional association can be reported by the employer on the employee’s slip, reducing the amount treated as income. When the employer prints these dues, the appropriate place on the federal T4 slip is Box 44 for union dues, and the corresponding Quebec RL-1 field is Box F. This presentation makes the dues non-taxable at source, while still allowing the employee to claim the deduction on their tax return if needed. Box 40 is not used for union dues, as it covers other non-taxable items, and there’s no mandatory requirement to issue receipts—the important point is the reporting on T4/RL-1.

Tax-deductible union dues paid to a qualifying trade union or professional association can be reported by the employer on the employee’s slip, reducing the amount treated as income. When the employer prints these dues, the appropriate place on the federal T4 slip is Box 44 for union dues, and the corresponding Quebec RL-1 field is Box F. This presentation makes the dues non-taxable at source, while still allowing the employee to claim the deduction on their tax return if needed. Box 40 is not used for union dues, as it covers other non-taxable items, and there’s no mandatory requirement to issue receipts—the important point is the reporting on T4/RL-1.