Union dues, professional dues, and work-from-home expenses for employees in Quebec

Many employees in Quebec pay union dues or mandatory professional membership fees. Since the rise of work from home, some also wonder whether they can deduct home office expenses.

Here is how these items usually show up in your tax return.

1. Union dues

Union dues:

• Are usually deducted at source on your pay.
• Appear on your T4 and RL-1 slips in specific boxes.

They are treated as deductible amounts, which reduce your taxable income.

You normally do not have to calculate anything manually:

• Enter your slips into the tax software accurately.
• The deduction will generally be applied automatically.

2. Professional membership dues

If you must be a member of a professional order or association to perform your job (e.g., nurses, engineers, accountants), your annual membership dues are often deductible.

Good practices:

• Keep the payment receipts.
• Check that the amount appears correctly on your slips; if not, add it manually in the appropriate section of your software.

3. Work-from-home and home office for employees

Since the pandemic, many employers allow work from home. The rules evolve, but in general, to deduct certain home office expenses as an employee, you must:

• Meet specific conditions (required to work from home, dedicated workspace, etc.).
• Have your employer complete the required form (such as T2200/RL-1 support), depending on current rules.

Possible deductible expenses can sometimes include:

• A portion of electricity, heating, internet.
• Certain office supplies.

Because rules and forms change frequently, always check the latest guidance on the Revenu Quebec and CRA websites.

4. Coordinating with other income sources

If you also have:

• Self-employment income, and/or
• Rental income from a duplex or plex,

home office expenses may overlap with these other activities.

You must then ensure you do not deduct the same expense twice. For example:

• A portion of utilities may be allocated to self-employment (T2125/TP-80).
• Another portion may be allocated to rental activity (T776/TP-128-V).
• A separate portion may be treated as employee home office expenses.

Document your approach so you can explain it in case of a review.

5. Related guides

For more detail, see:

• Home office vs rental expenses when you live in one unit of your duplex in Quebec.
• Self-employed in Quebec: which business expenses can you really deduct in 2025?.

Call to action

If you are an employee in Quebec who pays union or professional dues, or if you work from home and want to know what is allowed, TaxCove can review your overall situation (employment, self-employment, plex). To start the process, use the form on the secure tax intake form page.

Important notice

This article provides general information only and does not replace personalized tax advice. Rules around employment expenses and work-from-home deductions can change quickly. Always consult current guidance from Revenu Quebec and the CRA or a qualified professional before filing your return.