Line 40900 – Federal political contribution tax credit: Total federal political contributions, and
Line 41000 – Federal political contribution tax credit
Note: Line 40900 was line 409 and line 41000 was line 410 before tax year 2019.
You can claim a credit for the amount of contributions that you or your spouse or common-law partner made in the year to a registered federal political party, a registered association, or a candidate in a federal election.
If you received, or expect to receive, any advantage for making a contribution, the eligible amount you can claim is the amount of the fair market value of your contribution that is more than any advantage. An advantage generally 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 2021.
Claim on line 41000 of the return, the credit you are entitled to. Use the chart for line 41000 of the Federal Worksheet to calculate that amount. However, if your total federal political contributions from line 40900 were $1,275 or more, enter $650 on line 41000 of the return.
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.
Forms and publications
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