Canada Tax Federal Worksheet - Line 410

Federal political contribution tax credit

Line 410 allows you to declare any contributions you have made to a registered federal political party or to a candidate for election to the House of Commons.

Line 410 calculates a tax credit which is applied against your tax return.

Did you know?

1. A federal contribution can be claimed by either spouse (or common-law partner), but one contribution receipt cannot be split between spouses

2. The Canada Elections Act, s. 367 imposes maximum contribution limits for federal political contributions. The amounts indicated in the Act are indexed for inflation. For current limits, see Elections Canada Limits on Contributions.

3. If you have a spouse and want to contribute more than the defined limit in one year, it would be better to make two separate contributions to reduce your tax return bill.

4. Provincial and Territorial Political Contributions - you can also claim a tax credit for contributions made within your province or territory. This is then deducted from your provincial or territorial tax payable.

5. You can calculate your tax return, including line 410 using our free tax calculator here [add link]

Canada Tax Federal Worksheet - Line 410 - Federal political contribution tax credit

Line 410 - Federal political contribution tax credit
If your total federal political contributions (line 409 of your Schedule 1) were $1,275 or more, enter $650 on line 410 of your Schedule 1.
Otherwise, complete the appropriate column below depending on the amount on line 409
Enter the amount on line 409 (columns below will auto-complete)
	Line 409 is $400 or less	Line 409 is more than $400 but not more than $750	Line 409 is more than $750
Your total contributions				1
Line 1 minus line 2 (cannot be negative)	-	-	-	2
Line 1 minus line 2 (cannot be negative)	=	=	=	3
Multiply line 3 by line 4.	x	x	x	4
Multiply line 3 by line 4.	=	=	=	5
Add lines 5 and 6. Enter the amount in line 7 onto line 410 of your Schedule 1.	+	+	+	6
	=	=	=	7