Federal political contributions
Line 409 - total contributions
Line 410 - tax credit

Federal political contributions are amounts you and your spouse or common-law partner contributed during 2009 to a registered federal political party or a candidate for election to the House of Commons.

The eligible amount is the amount by which the fair market value of your gift or monetary contribution exceeds any advantage that you received or will receive for making it. Generally, an advantage includes the value of certain property, service, compensation, use, or any other benefit. This applies to any contribution made after December 20, 2002.

Attach your official receipts to your tax return unless your contributions are shown as follows:

• box 14 of your T5003, Statement of tax shelter information
• box 105 of your T5013, Statement of Partnership Income slip or T5013A, Statement of Partnership Income for Tax Shelters and Renounced Resources Expenses slip or on financial statements showing an amount the partnership allocated to you.

Completing your tax return

On line 409 of Schedule 1, enter your total federal political contributions for 2009.

On line 410 of Schedule 1, enter the credit calculated on line 7 from the chart for line 410 on the federal worksheet. However, if your contributions are $1,275 or more, enter $650 on line 410 of Schedule 1.

Complete the tax and credit form for your province or territory of residence as the provincial and terrtitorial credit is calculated separately.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules