Nova Scotia political contribution tax credit

You can claim a tax credit on contributions made to candidates and recognized parties, as defined under the Nova Scotia Elections Act.

The annual amount of the credit is the lesser of:

• 75% of the contributions
• $750

Claiming the credit

On line 893 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the total amount of qualifying contributions, and on line 550 enter the amount of the credit you are claiming.

Receipts – You do not have to file official receipts with your return. However, keep them in case the CRA asks for them later. The CRA can only accept photocopies if the issuer certifies them as true copies.

Forms and publications

• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

• Nova Scotia (provincial site)