Federal political contributions
Line 40900 - total contributions  and  Line 41000 - tax credit

Note: Line 40900 was line 409 and line 41000 was line 410 before tax year 2019.

Federal political contributions are amounts you and your spouse or common-law partner made during 2019 to a registered federal political party or a candidate for election to the House of Commons.

The eligible amount is the amount by which the fair market value of your monetary contribution exceeds any advantage you received or will receive for making it. Generally, an advantage includes the value of certain property, service, compensation, use, or any other benefit.

Completing your tax return

Claim on line 40900 of the return, your total federal political contributions for 2019.

Claim on line 41000 of the return, the credit calculated on the chart for line 41000 on the Worksheet for the Return. However, if your contributions are $1,275 or more, enter $650 on line 41000 of the return.

Complete the tax and credit form for your province or territory of residence as the provincial and territorial credit is calculated separately.

Supporting documents

Filing electronically
Keep all your documents in case the CRA asks to see them later.

Filing a paper return
Attach your official receipts except for those with amounts shown in box 14 of your T5003, Statement of tax shelter information slip, in box 184 of your T5013, Statement of Partnership Income slip, or on financial statements showing an amount a partnership allocated to you.

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