New Brunswick political contribution tax credit

You can claim a tax credit on contributions made to a registered political party, a registered district association, or a registered independent candidate, as defined under the New Brunswick Elections Act, as follows:

• 75% of the first $200 contributed
  plus
• 50% of the next $350 contributed
  plus
• 33 1/3% of the next $525 contributed, to a maximum credit of $500

Claiming the credit

On line 894 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the total amount of qualifying contributions, and on line 575 enter the amount of the credit you are claiming.

Receipts – You do not have to file official receipts with your return. However, keep them in case we ask for them later. We can accept photocopies only if the issuer certifies them as true copies.

Forms and publications

• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

• New Brunswick (provincial site)

Date modified:

2017-04-20