There is a provincial/territorial tax credit for provincial/territorial political contributions made in the taxation year. All of the tax credits are non-refundable tax credits, except for Ontario, which provides a refundable tax credit for provincial/territorial political contributions. There is no carry-forward provision for unused 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 2025.
| 2025 Provincial/Territorial Political Contribution Tax Credits | |||||||
| Province/ Territory |
75% on | 50% on | 33 1/3% on | 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) | 500.05 | 500.06 | 1,666.82 | 1.666.83 | 3,792.22 | 1,666.82 | 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 | No (4) |
| Province/ Territory |
85% | 75% | Maximum Tax Credit |
Refundable | |
| First | From | To | |||
| Contributions to authorized QC municipal political
parties, to be eliminated as of January 1, 2025 (1): |
|||||
| QC | $50 | $50.01 | $200 | $155 | No |
(1) Quebec's 2025 Budget abolishes the political contribution tax credit entirely, effective January 1, 2026. 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 Ontario, 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. See Ontario's Political Contribution Tax Credit for Individuals, which also has credit amounts for previous years.
(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) Although Nunavut's political contribution tax credit is on form NU479 refundable tax credits, the credit will not create a refund of tax.
Assume an Ontario taxpayer makes a contribution of $3,900 in 2025. In this case, the maximum contribution for which a tax credit is available is $3,793.75, so the tax credit would be $1,667.56.
Assume an Ontario taxpayer makes a contribution of $2,000 in 2025:
| First $500.25 | 75% x $500.25 = | $375.19 |
| next $1,167.25 ($1,667.50 - 500.25) | 50% x$1,167.25 = | 583.63 |
| next $332.50 ($2,000 - $1,667.50) | 33 1/3% x $332.50 = | 110.83 |
| Total tax credit | $1,069.65 | |
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 In 2015 Alberta passed a bill banning corporate and union donations to political parties, and s. 24 was repealed. |
| 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 Income Tax Act s. 4.722 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. |
| NB | - political parties, district associations, or independent candidates
registered in NB.
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. |
| NL | - registered NL political parties or district associations, or to
registered NL independent political candidates during an election period.
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) - current only to January 19, 2020, but amendments in 2020, 2022 and 2023 do not revise s. 5(2) related to political contribution tax credits. 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 - not available after 2016, but unused can be carried forward for up to 20 years. There are no carry-back provisions. |
| 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. 5.1 (1) 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 - scroll down to Fill out Part C - Yukon Tax, Line 78 - Yukon political contribution tax credit 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: December 12, 2025