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Filing Your Return -> Political Contribution Tax Credit -> Provincial/Territorial Political Contribution Tax Credit

Provincial/Territorial Political Contribution Tax Credit Rates and Maximums

There is a provincial/territorial tax credit for provincial/territorial political contributions.  All of the tax credits are non-refundable tax credits, except for Ontario, which provides a refundable tax credit for provincial/territorial political contributions.  

The non-refundable tax credits are claimed on Form 428.  Refundable tax credits (ON, NU) are calculated on Form 479, and claimed on the T1 (Income Tax and Benefit Return).

The QC tax credit is calculated on Work Chart 414 and claimed on the QC tax return line 414.

The following tables show the applicable tax credit rates for provincial political contributions for 2020.

Province/
Territory
75% 50%

33 1/3%

Maximum
Tax Credit
Refundable
First From To From To
AB $200 $200.01 $1,100 $1,100.01 $2,300 $1,000 No
BC 100 100.01 550 550.01 1,150 500 No
MB (4) 400 400.01 750 750.01 2,325 1,000 No
NB 200 200.01 550 550.01 1,075 500 No
NL 100 100.01 550 550.01 1,150 500 No
NS 1,000 n/a n/a n/a n/a 750 No
ON (2) 423 423.01 1,410 1,410.01 3,208 1,410 Yes
PE 100 100.01 550 550.01 1,150 500 No
SK 400 400.01 750 750.01 1,275 650 No
YT (3) 400 400.01 750 750.01 1,275 650 No

 

Province/
Territory
100% 50% Maximum
Tax Credit
Refundable
First From To
NT $100 $100.01 $900 $500 No
NU 100 100.01 900 500 Yes

 

Province/
Territory 
85% 75% Maximum
Tax Credit
Refundable
First From To
Contributions to authorized QC municipal political parties (1):
QC $50 $50.01 $200 $155 No

(1) Effective January 1, 2013, the Quebec Taxation Act was amended to abolish the political contribution tax credit for contribution to provincial political parties, independent Members, candidates and political party leadership candidates.

(2) In Ontario, the thresholds are indexed annually for inflation, based on the change in the Consumer Price Index for Canada, All Items, as per the Election Finances Act, s. 40.1.  This credit was eliminated for corporations as of January 1, 2017.  Corporations have up to 20 years to claim their unused contributions.

(3) The Yukon 2015 Budget increased the political contribution tax credit to match on an ongoing basis the federal political contribution tax credit, for contributions made after 2015.  Prior to this, the maximum tax credit was $500.

(4) The Manitoba 2017 Budget enhanced the tax credit by increasing the maximum eligible contribution from $1,275 to $2,325, for 2018 and later taxation years.  This increases the total available annual credit from $650 to $1,000.  See Bill 36 re MB Income Tax Act s. 4.11(1.2).

Provincial Political Contribution Tax Credit Calculation Example

Assume an Ontario taxpayer makes a contribution of $3,500 in 2020.  In this case, the maximum contribution for which a tax credit is available is $3,208, so the tax credit would be $1,410.

Assume an Ontario taxpayer makes a contribution of $2,000 in 2020:

First $423 75% x $423 = $317.25
next $987 ($1,410 - 423) 50% x 987 493.50
next $590 ($2,000 - $1,410) 33 1/3% x $590 = 196.65
Total tax credit $1,007.40

Eligible Contributions for Provincial Political Contribution Tax Credit

Taxpayers can claim contributions to:

AB  - a registered AB political party, a registered candidate, registered leadership contestant, registered nomination contestant, or a registered constituency association in an election held under the Election Act for AB.  2017 was the last year that a credit was available for contributions to a senatorial campaign.

 - effective for contributions made on or after January 1, 2017, as per the Alberta 2017 Budget, party leadership elections and candidate nomination races that meet the criteria established under the Election Finances and Contributions Disclosure Act

Alberta Personal Income Tax Act s. 24(2.1)(a)

Alberta Corporate Tax Act s. 24(2.1)(a)

BC  - political parties or constituency associations registered in BC, or to candidates seeking election to the BC legislature.

Receipt in the name of a taxpayer can be used by the taxpayer's spouse, as per Political Contributions Regulations s. 5.

BC political contribution tax credit for individuals

BC political contribution tax credit for corporations - not available after November 29, 2017

MB  - registered MB political party or candidates seeking election to the MB legislature.

This tax credit is not available to corporations.

MB political contribution tax credit

MB Income Tax Act s. 411(1.1) and Bill 36 re MB Income Tax Act s. 4.11(1.2) re 2018 and later years

NB  - political parties, district associations, or independent candidates registered in NB.

NB Income Tax Act s. 50.01

NB political contribution tax credit for corporations - eliminated effective June 1, 2017.  Contributions made by corporations before June 1, 2017 will be eligible for the tax credit.

NB Political Contributions Tax Credit

NL  - registered NL political parties or district associations, or to registered NL independent political candidates during an election period.

NL Income Tax Act, 2000 s. 47

NL political contribution tax credit

NL political contribution tax credit for corporations - on CRA website

NT  - candidates seeking election to the NT Legislative Assembly.

NT Income Tax Act s. 5(2) (pdf)

NT political contribution tax credit for corporations - on CRA website

NS  - recognized NS political parties or to candidates seeking election in the NS House of Assembly.

NS Income Tax Act s. 50 (pdf)

NS donations and gifts tax credit - individuals and corporations

NS political contribution tax credit for corporations - on CRA website

NU  - candidates seeking election to the NU Legislative Assembly, NOT contributions to a political party.

NU Income Tax Act s. 5(2) (pdf)

NU political contribution tax credit for corporations - on CRA website

ON  - registered ON political party or constituency association, or to a candidate in an ON provincial election.

Receipt in the name of a taxpayer can be used by the taxpayer's spouse, but a contribution cannot be divided between spouses or common-law partners if only one official receipt was issued.

ON Taxation Act, 2007, s. 102

ON political contribution tax credit for individuals

ON political contribution tax credit for corporations - on CRA website

PE  - recognized political party of PE or to a candidate seeking election to the PE Legislative Assembly.

PE Income Tax Act s. 42 (pdf)

PE political contribution tax credit for corporations - not available after June 11, 2018

QC  - a QC provincial political party, party authority, independent Member of the National Assembly (MNA) or independent candidate authorized to receive such a contribution, to the official representatives of municipal political parties or independent candidates authorized to receive such a contribution, or to the financial representatives of municipal party leadership candidates authorized under Quebec's Act respecting elections and referendums in municipalities.

Tax credit for contributions to authorized Quebec political parties

SK  - registered SK political party or to an independent candidate in a SK provincial election.

SK Income Tax Act, 2000 s. 67.1

SK Political Contributions Tax Credit Act s. 4

SK political contribution tax credit - personal and corporate 

SK political contribution tax credit for corporations - CRA website

YT  - registered YT political party or to a candidate seeking election to the YT Legislative Assembly.

YT Income Tax Act s.11 (pdf)

YT political contribution tax credit for individuals - CRA website

YT political contribution tax credit for corporations - CRA website

Tax Tip:  If you have a spouse or common-law partner, make two separate contributions and get both receipts in the names of both spouses, for greater flexibility in maximizing the tax credit.

Revised: August 02, 2021

 

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