Political Contribution Tax Credits
How the federal political contribution credit is calculated, up to $650.
The short version
- Federal political contributions get the richest credit in the tax system: 75% of the first $400, 50% of the next $350, and one-third of the next $525.
- The maximum federal credit is $650, reached at $1,275 of contributions in a year.
- Only contributions to a registered federal party, a registered association, or a candidate in a federal election count federally. Provincial contributions get provincial credits, with their own rates.
- You need the official receipt issued by the party, association or candidate.
- The credit is non-refundable and can't be carried forward. Unlike charitable donations, a spouse can't claim yours.
Political Contribution Tax Credits Canada
Whatever you think of politicians, the tax treatment of giving them money is generous: a $400 contribution to a federal party costs you $100 after the credit. That's a better rate than any charity gets. This page covers the arithmetic, not who to give it to.
How the Federal Credit Works
| Part of your contributions | Credit rate | Credit on that part |
|---|---|---|
| First $400 | 75% | up to $300 |
| Next $350 ($400 to $750) | 50% | up to $175 |
| Next $525 ($750 to $1,275) | 33 1/3% | up to $175 |
| Over $1,275 | 0% | Maximum credit: $650 |
So $200 brings back $150, $400 brings back $300, and $1,000 brings back $558. Above $1,275 there's no more credit, and federal law also caps how much an individual can give each year, so check the current limit with Elections Canada.
What Qualifies Federally
- Contributions of money to a registered federal political party.
- To a registered electoral district association of a federal party.
- To a candidate in a federal election, during the official period.
Membership fees often count as contributions if a receipt is issued. Tickets to fundraising dinners count only for the part above the value of what you received. Corporations and unions can't contribute federally at all.
What will your contribution cost after tax?
Tell the assistant the amount, whether it's federal or provincial, and your province. It works out the federal and provincial credit and the real cost of the gift.
Provincial Contributions
Most provinces and territories give their own credit for contributions to provincial parties and candidates, on their provincial return, with different tiers and maximums. A contribution to a provincial party gets no federal credit. See provincial taxes in Canada.
Things to Know Before Claiming
- Keep the official receipt. CRA can ask for it; see what tax receipts to keep.
- It's non-refundable. If you have no tax, the credit is wasted. See refundable vs non-refundable credits.
- No carry-forward, no transfer. Each spouse claims their own.
- Don't mix it with charity. Political contributions don't go on the donations schedule; see charitable donation tax credit for that.
Return Check flags political contributions claimed on the wrong line or by the wrong spouse. All the other credits are on Canadian tax credits.
Political Contribution Questions
How much is the federal political contribution tax credit?
75% of the first $400 contributed, 50% of the next $350, and one-third of the next $525, to a maximum credit of $650 on $1,275 of contributions.
Are political donations tax deductible in Canada?
They are not deductions; they give a non-refundable tax credit. Federal contributions are claimed on the federal return and provincial ones on the provincial return.
Can I claim my spouse's political contributions?
No. Each person claims only their own contributions.
Do provincial political donations get a federal credit?
No. Contributions to provincial parties or candidates get a provincial credit only.
Sources: CRA, Federal income tax and benefit information (lines 40900 and 41000); Canada Elections Act contribution rules. Checked October 2026. The federal credit tiers have been unchanged for many years; the annual contribution limit is set by Elections Canada.
Last reviewed October 4, 2026 against CRA and Government of Canada sources. How we check our facts.