Lines 51 and 52 - Alberta political contributions tax credit

Lines 51 and 52 - Alberta political contributions tax credit

You can claim this credit if you contributed in 2018 to one of the following:

• a candidate

• an Alberta political party

• a leadership contestant

• a nomination contestant

• a constituency association

  Notes
  They must be registered and meet the criteria established under the Election Finances and Contributions Disclosure Act.

  You have to claim this credit on your return or within 90 days after the date of the notice of assessment or reassessment for the tax year.

How to claim this credit

Enter your contributions on line 51 of Form AB428 and calculate the amount to enter on line 52 as follows:

• For contributions of more than $2,300, enter $1,000 on line 52 of Form AB428.

• For contributions of less than $2,300, complete the calculation for line 52 on Worksheet AB428.

Supporting documents

If you are filing electronically, keep all your documents in case we ask to see them later.

If you are filing a paper return, attach the official receipt signed by an official of the registered party, the registered constituency association, or the registered candidate for each contribution.