When should I use a trailing slash in my URL?

When should a trailing slash be used in a URL? For example – should my URL look like /about-us/ or like /about-us?

I am fully aware of the SEO-related issues – duplicate content and the canonical thing; I’m trying to figure out which one I should use in the context of serving pages correctly alone.

For example, my colleague is thinking that a trailing slash at the end means it’s a “folder” – a “directory”, so this is not a correct style. But I think that without a slash in the end – it’s not quite correct either, because it almost looks like a folder, but it isn’t and it’s not a normal file either, but a filename without extension.

Is there a proper way of knowing which to use?

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