You can claim this tax credit if you made contributions in cash or by cheque to:

• official representatives of municipal political parties or independent candidates authorized under Québec's Act respecting elections and referendums in municipalities
• financial representatives of municipal party leadership candidates authorized under this Act

However, you cannot claim this credit if you were a candidate of an authorized party, an authorized independent candidate or a leadership candidate of an authorized party and you made contributions for your own benefit or for that of the party for which you were running.

For more information, see the instructions for line 414 in the guide to the income tax return (TP-1.G-V).