You must record any Annual union, professional, or like dues you receive to the Canada Revenue Agency as investment income. There are, however, certain exceptions, and being aware of them and knowing how to take advantage of them can help you pay less in taxes. What is line 12100 on the tax return? Line 21200 on the tax return file is also known as Annual union, professional, or like dues. Line 21200 was 212 before the 2019 tax year. You must include all revenue on your tax return, including interest, foreign interest, dividend income, foreign business income, and a few […]