Guides for union trades

Short answers to the questions that come up on the job and between calls. Every fact links to the government page it came from, with the day we checked it. General information, not tax or legal advice.

Is living-out allowance (LOA) taxable in Canada?When LOA is tax-free, what Form TD4 does, what happens when it's taxed, and the labour mobility deduction ($10,000 and 120 km from 2026).
EI between calls for union hall membersHow long EI lets you rely on the hall, short calls while on claim, the 2026 clawback line ($86,125), and records of employment.

Independent guide. Not affiliated with any union or government agency.