Federal political contributions
Did you contribute money to a registered federal political party or to a candidate for election to the House of Commons? If so, you might be able to claim the federal political contribution tax credit.
In order to claim your political contribution, you must have received an official contribution receipt. You can claim 75% of the first $400 you contributed, 50% for any amount contributed between $400 and $750, and 33.33% for amounts over $750. The maximum amount you can claim is $650 per year.
Tax tip: To get the most out of your political contributions, combine the amounts you and your spouse or common-law partner gave and claim these on one federal return.
Keep in mind, this tax credit can’t be carried forward. This means you’ll need to claim your political contributions in the year you made them.
Provincial and territorial political contributions
If you or your spouse contributed money to any of the following, you can claim the provincial political contribution tax credit on your provincial tax return:
- Registered provincial or territorial parties
- Constituency associations for candidates seeking election in a provincial or territorial election
This non-refundable tax credit is available in all provinces and territories except Ontario and Nunavut; Ontario and Nunavut have a different, refundable tax credit for political contributions. Refer to the Canada Revenue Agency (CRA) website for more information on your provincial or territorial political contribution tax credit.
If you’re a Québec resident, you can claim your tax credit for contributions to authorized Québec political parties if you made contributions in cash or by cheque to the:
- Official representatives of municipal political parties or independent candidates
- Financial representatives of municipal party leadership candidates
Note: Remember to keep your official contribution receipts on file in case the CRA or Revenu Québec asks to seem them.
Where do I claim this?
Follow these steps in H&R Block’s tax software if you are filing your 2016 taxes:
- On the PREPARE tab, click the OTHER icon. You'll find yourself here:
- Under the CHARITABLE & POLITICAL CONTRIBUTIONS heading, select the checkbox labelled Political Contributions, then click Continue.
- When you arrive at the page for the Political Contributions, enter your information into the tax software.