Disclaimer: This is intended to provide information respecting the New Brunswick Political Contributions Tax Credit in the Province of New Brunswick under the New Brunswick Income Tax Act (the Act). This should not be regarded as a replacement of the laws, regulations or administrative documents to which it refers.
The Political Contributions Tax Credit is a non-refundable income tax credit. A taxpayer (individual or corporation) who contributes to a registered provincial political party, riding association or independent candidate for election to the New Brunswick legislature may claim this credit against provincial income taxes owing.
PLEASE NOTE: Effective June 1, 2017 the political contribution tax credit for corporations is eliminated. Political contributions made by corporations before June 1, 2017 will be eligible for the tax credit.
| Amount of Contribution | Tax Credit |
| $200 or less | 75% of contribution |
| More than $200 up to $550 | $150 plus 50% of contribution exceeding $200 |
| More than $550 up to $1, 075 | $325 plus 33.33% of contribution exceeding $550 |
| Maximum credit of $500 |
The New Brunswick Political Contributions Tax Credit is administered by the Canada Revenue Agency (CRA). For information, please contact CRA at:
1-800-959-8281 (English)
1 800-959-7383 (French)