Tax Credit for Contributions to Authorized Québec Political Parties

You can claim a tax credit for contributions to authorized Québec political parties if, in 2011, you made contributions in cash or by cheque

• for the benefit of a political party, party authority, independent Member of the National Assembly (MNA) or independent candidate authorized to receive such a contribution under Québec’s Election Act
• to the official representatives of municipal political parties or independent candidates authorized under Québec's Act respecting elections and referendums in municipalities

To calculate the amount of your tax credit, complete Work chart 414. The maximum credit is $465.

Enclose your receipts with your income tax return.

Note

In calculating the credit, do not include contributions for which you are entitled (or were entitled) to a refund or any other form of assistance.