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
Enter your total federal political contributions on line 40900 of your return.
If your total federal political contributions from line 40900 of your return were $1,275 or more, enter $650 on line 41000 of your return.
If not, use the amount from line 40900 to calculate your federal political contribution tax credit using the chart for line 41000 on your Federal Worksheet. Enter the result on line 41000 of your return.
Complete the Form 428 for your province or territory of residence to calculate the provincial or territorial political contribution tax credit that you may be entitled to.
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 slip, box 184 of your T5013 slip, or on a financial statement showing an amount a partnership allocated to you.
Forms and publications
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