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Provincial Political Contribution Tax Credit

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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 and Nunavut, which provide a refundable tax credit for provincial/territorial political contributions.  The following tables show the applicable tax credit rates for provincial political contributions, for tax years 2012 to 2017, except that Ontario's tax credit information is for 2014 to 2018, because the thresholds increased in 2014, and the Yukon amounts reflect tax credits for 2016 and later years.  Manitoba's tax credit changes for 2018, as indicated in the table.

Province/
Territory
75% 50%

33 1/3%

Maximum
Tax Credit
Refundable
First From To From To
AB (1) $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 to 2017 400 400.01 750 750.01 1,275 650 No
MB 2018+ (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) 399 399.01 1,330 1,330.01 3,026 1,330 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
Contributions to authorized QC provincial political parties:
QC $100 $100.01 $400 $310 No
Contributions to authorized QC municipal political parties:
QC 50 50.01 200 155 No

(1) In Alberta, this amount can be claimed for each of 2 different types of receipts:  Annual Contribution (re provincial elections), and Senatorial Selection Campaign Contribution (re election of federal senators).  This provides a combined total maximum tax credit of $2,000.

(2) In Ontario, the thresholds are indexed for inflation every 5 years, based on the change in the Consumer Price Index for Canada, All Items, as per the Election Finances Act, s. 40.1.  The rates in the above table are effective for taxation years 2014 to 2018.  This credit is 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 $3,100 in 2016.  In this case, the maximum contribution for which a tax credit is available is $3,026, so the tax credit would be $1,330.

Assume an Alberta taxpayer makes a contribution of $2,000.

First $200 75% x $200 = $150
next $900 ($1,100 - 200) 50% x 900 450
next $900 ($2,000 - $1,100) 33 1/3% x $900 = 300
Total tax credit $900

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; or
a registered AB political party that has nominated a candidate or a registered candidate in an election held under the Senatorial Selection Act for AB.
 - 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 - on CRA website

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. 61

NB political contribution tax credit for corporations - on CRA website

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 - on CRA website

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 - personal and corporate

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: October 11, 2017

   

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