Political contribution tax credit – Personal income tax

• Federal: Line 41000
• Provincial or territorial: Varies by jurisdiction (see below)
• Tax year: 2025| Prior tax years: 2024 and earlier

You may be able to claim the federal political contribution tax credit if you or your spouse or common‑law partner made eligible federal political contributions during the year. 

You can claim contributions you made. You may also claim your spouse’s or common-law partner’s contributions if they do not claim them.

A political contribution is a monetary or non-monetary contribution made to a registered federal political entity under the Canada Elections Act.

On this page

• Who can claim the federal political contribution tax credit
• How much you can claim
• How to claim this credit
• References

Who can claim the federal political contribution tax credit

Generally, you can claim the federal political contribution tax credit if you made political contributions during the tax year to:

• a registered federal political party
• a registered federal electoral district association
• a candidate in a federal election

How much you can claim

The amount of credit you can claim is calculated based on your total eligible federal political contributions for the year.

Calculate the amount you can claim

•  Federal amount for 2025

  If your total federal political contributions (line 40900 of your federal tax return) were:

  • $1,275 or more, claim $650 
  • less than $1,275, calculate your claim on the chart for line 41000 of your Federal Worksheet

•  Provincial or territorial amounts for 2025

  The provincial or territorial political contribution tax credit you can claim may vary depending on the province or territory you lived in at the end of the year.

  To determine whether you can claim this credit and calculate your amount, refer to the applicable line:

   Alberta

  Go to Line 72 – Alberta political contribution tax credit.

   British Columbia

  Go to Line 84 – British Columbia political contribution tax credit.

   Manitoba

  Go to Line 69 – Manitoba political contribution tax credit.

   New Brunswick

  Go to Line 92 – New Brunswick political contribution tax credit.

   Newfoundland and Labrador

  Go to Line 76 – Newfoundland and Labrador political contribution tax credit.

   Northwest Territories

  Go to Line 65 – Northwest Territories political contribution tax credit.

   Nova Scotia

  Go to Line 86 – Nova Scotia political contribution tax credit.

   Nunavut

  Go to Nunavut political contribution tax credit.

   Ontario

  Go to Line 16 – Ontario political contribution tax credit.

   Prince Edward Island

  Go to Line 92 – Prince Edward Island political contribution tax credit.

   Quebec

  Refer to: Revenu Québec

   Saskatchewan

  Go to Line 73 – Saskatchewan political contribution tax credit.

   Yukon

  Go to Line 78 – Yukon political contribution tax credit. 

How to claim this credit

Claim the political contribution tax credit on your federal tax return and your provincial or territorial Form.

•  Federal tax return

  Enter your total eligible federal contributions on line 40900 of your federal tax return.

  Enter your calculated federal credit on line 41000 of your federal tax return, as determined under How much you can claim.

•  Provincial or territorial Form

  Residents of a province or territory other than Nunavut, Ontario, or Quebec

  If you lived in a province or territory other than Nunavut, Ontario, or Quebec at the end of the year, enter your provincial or territorial amount on your provincial or territorial Form 428, as determined under How much you can claim.

  Province or territory	Form
  Alberta	Form AB428
  British Columbia	Form BC428
  Manitoba	Form MB428
  New Brunswick	Form NB428
  Newfoundland and Labrador	Form NL428
  Northwest Territories	Form NT428
  Nova Scotia	Form NS428
  Prince Edward Island	Form PE428
  Saskatchewan	Form SK428
  Yukon	Form YK428

  Residents of Nunavut or Ontario

  If you lived in Nunavut or Ontario at the end of the year, enter your provincial or territorial amount on your provincial or territorial Form 479, as determined under How much you can claim.

  Province or territory	Form
  Nunavut	Form NU479
  Ontario	Form ON479

  Residents of Quebec

  Province or territory	Form
  Quebec	Refer to:  Revenu Québec

Supporting documents

 Electronic filing

Do not send any supporting documents when you file your tax return.

Keep them in case the CRA asks to see them later.

 Paper filing

Attach to your paper return your official receipts.

Do not send official receipts for contributions reported:

• in box 14 of your T5003 slip
• in box 184 of your T5013 slip
• on a financial statement showing an amount a partnership allocated to you

References

Forms and publications

• 5000-D1, Federal Worksheet (for all except non-residents)
• 5009-C, AB428 – Alberta Tax and Credits
• 5010-C, BC428 – British Columbia Tax
• 5007-C, MB428 – Manitoba Tax
• 5004-C, NB428 – New Brunswick Tax and Credits
• 5001-C, NL428 – Newfoundland and Labrador Tax
• 5012-C, NT428 – Northwest Territories Tax
• 5003-C, NS428 – Nova Scotia Tax
• 5014-TC, NU479 – Nunavut Credits
• 5006-TC, ON479 – Ontario Credits
• 5002-C, PE428 – Prince Edward Island Tax and Credits
• 5008-C, SK428 – Saskatchewan Tax
• 5011-C, YT428 – Yukon Tax