Annual union, professional, or like dues

Annual dues are defined as a amount of money that you have paid through your employment or in some cases has been paid for you and is therefore included in your income. These can include:

Annual dues do not include initiation fees, licences, special assessments, or charges for anything other than the organization's ordinary operating costs. You cannot claim charges for pension plans as membership dues.

Registered Retirement Savings Plan (RRSP)

Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit

The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset all or part of the GST or HST that they pay.