Federal political contributions Line 409 - total contributions Line 410 - tax credit

Federal political contributions are amounts you and your spouse or common-law partner made during 2016 to a registered federal political party or a candidate for election to the House of Commons.

The eligible amount is the amount by which the fair market value of your monetary contribution exceeds any advantage you received or will receive for making it. Generally, an advantage includes the value of certain property, service, compensation, use, or any other benefit.

Completing your tax return

Claim on line 409 of Schedule 1, your total federal political contributions for 2016.

Claim on line 410 of Schedule 1, the credit calculated on the chart for line 410 on the federal worksheet. However, if your contributions are $1,275 or more, enter $650 on line 410 of Schedule 1.

Complete the tax and credit form for your province or territory of residence as the provincial and territorial credit is calculated separately.

Supporting documents

Filing electronically
Keep all your documents in case we ask to see them later.

Filing a paper return
Attach your official receipts. Do not attach official receipts for amounts shown in box 14 of your T5003, Statement of tax shelter information slip or in box 184 of your T5013, Statement of Partnership Income slip, or on financial statements showing an amount a partnership allocated to you. Keep copies of all your documents in case we ask to see them later.

Forms and publications

• General income tax and benefit package - Guide, return and schedules

Date modified:

2017-01-04