Tax Credit for Contributions to Authorized Quebec Political Parties

Residents of Quebec who make financial contributions to authorized political entities in Quebec may be entitled to a non-refundable tax credit. This credit is designed to encourage public participation in the democratic process by supporting political parties and candidates recognized under Quebec law. Contributions must be made in the taxpayer’s name and supported by official receipts issued by the authorized political entity.

Eligible Contributions:

• Authorized provincial political parties;
• Authorized independent candidates; and
• Authorized leadership or constituency candidates under Quebec’s Election Act.

Calculation of the Credit:

The credit rate increases progressively with the amount contributed, as follows:

• 75% on the first $50 contributed;
• 50% on the next $450 (i.e., from $51 to $500); and
• 33⅓% on the portion exceeding $500, up to the annual maximum contribution limit.

The maximum annual tax credit that can be claimed is $155, corresponding to a contribution of $750.

Example :

Alexandre contributed $300 to an authorized Quebec political party in 2024.

Answer: 75% of the first $50 = $42.50
50% of the next $150 = $112.50
Total tax credit = $155.00
However, since the maximum allowable amount is $155, Alexandre can claim $155 as the non-refundable tax credit on his Quebec return.