Nunavut political contribution tax credit

You can claim a tax credit on contributions made to a candidate for an election to the Nunavut Legislative Assembly. The allowable political contribution tax credit is equal to:

• 100% of the first $100 contributed;
  plus
• 50% of the next $800 contributed, to a maximum credit of $500.

Note
Contributions to a political party do not qualify for this credit.

Claiming the credit

On line 899 of Schedule 5, Tax Calculation Supplementary - Corporations, enter the total amount of qualifying contributions, and on line 725, enter the amount of the credit you are claiming.

Receipts - You do not have to file official receipts with the return. However, keep them in case we ask for them later. We can only accept photocopies if the issuer certifies them as true copies.

Forms and publications

• Schedule 5, Tax Calculation Supplementary - Corporations

Government partners

• Nunavut (territorial site)