All other deductions

If you have other deductions that you’d like to claim and you haven’t entered them anywhere else on your return, you can claim them on the All other deductions page of H&R Block’s 2024 tax software. The following are examples of amounts that can be claimed on this page:

  • Annual union, professional, or similar dues related to your employment that you paid or were paid for you and reported in your income (remember not to enter any amounts that are already included on your slips). This includes:
    • Annual membership dues for a trade union or an association of public servants
    • Professional board, parity, or advisory committee dues required under provincial or territorial law

Note: Annual membership dues don’t include initiation fees, licences, special assessments, charges for pension plans as membership dues, or charges for anything other than the organization's ordinary operating costs.


  • Professional or malpractice liability insurance premiums you were required to pay by law to keep a professional status. For example, if you’re an accountant providing accounting services or a lawyer in a private practice, you can deduct your professional liability insurance premiums. If you aren’t legally required to have professional liability insurance, you won’t be able claim this deduction.

  • Income amounts you repaid which you received and reported as income (other than salary or wages) for 2024 or a previous year:
    • Retiring allowances
    • Employment insurance (EI) and Old age security (OAS) benefits
    • Canada Pension Plan (CPP) or Québec Pension Plan (QPP) benefits
    • Scholarships, bursaries, or research grants
    • Repayment of a shareholder’s loan
    • Policy loan repayment under a life insurance policy
    • Income from a registered disability savings plan (RDSP)

  • Legal fees such as fees paid:
    • For assistance in responding to the CRA if they reviewed your income, deductions, or credits for a year or to appeal a decision under the Income Tax Act, EI Act, or the CPP/QPP Act.

  • Other deductible amounts such as:
    • Union or professional dues
    • Depletion allowances

  • Other deductions (Québec only) such as:
    • Deduction for legal fees
    • Deduction for the purchase of an income-averaging annuity for artists
    • Deduction for a loss in the value of investments in an RRSP, a RRIF or a PRPP/VRPP

  • Miscellaneous deductions (Québec only) such as:
    • Deduction for foreign experts
    • Deduction for foreign professors
    • Canadian Forces personnel and police deduction
    • Deduction for shares received in exchange for mining property