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Tax Credits

Alberta Income Tax Credits

Official contribution receipts that are issued to contributors by registered political parties, constituency associations, candidates, nomination contestants, and leadership contestants are eligible to be claimed as Alberta income tax credits by contributors*. Chief financial officers of these political entities are not responsible for calculating the amount of any tax credit the contributor may be eligible to receive. Alberta Treasury Board and Finance, Tax and Revenue Administration Division, is responsible for determining and administering applicable political income tax credits as follows:

Amount Contributed Available Tax Credit Maximum Credit Cumulative Amount
Up to $200 75% $150 $150
Next $900 ($201 to $1,100) 50% $450 $600
Next $1,200 ($1,101 to $2,300) 33.3% $400 $1,000
Over $2,300 Nil Nil $1,000

Based on the table above, a maximum tax credit of $1,000 is reached when contributions total $2,300.

*Subsequent to the passing of Bill 15, Tax Statutes Amendment Act in June 2017, contributions made to nomination contestants and leadership contestants became eligible to be claimed for income tax credits, with a retroactive effective date of January 1, 2017.  Any nomination contest or leadership contest occurring when the Bill came into force does not apply.