To report the total union dues paid by a member, at the end of the calendar year the union can:

• A. The union must report to CRA only if dues exceed a threshold
• B. The union must file a corporate tax return
• C. must give each member a receipt showing the annual union dues that are tax deductible. Alternatively, the union can arrange with the employer to print the amount of the tax deductible union dues on the employee's T4 (box 44) and/or RL-1 (box F) information slip.
• D. The union cannot provide receipts, only employer prints

Answer: (C)

Deductions for union dues must be supported with documentation so members can claim the deduction on their personal tax return. The union provides proof of the deductible amount. The common approach is to issue each member a receipt showing the annual dues that are tax deductible. Alternatively, the union can arrange with the employer to have the deductible portion printed on the employee’s T4 slip (box 44 in Canada) and/or RL-1 slip (box F in Quebec). This gives employees the official record they need for their tax returns and aligns with payroll reporting rules. The key idea is that the receipt or the T4/RL-1 entry reflects the portion of dues that is deductible; non-deductible portions are not shown as a deduction on those slips.