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As per the CRA: Enter your total federal political contributions on line 40900 of your return.
If your total federal political contributions from line 40900 of your return were $1,275 or more, enter $650 on line 41000 of your return.
If not, use the amount from line 40900 to calculate your federal political contribution tax credit using the chart for line 41000 on your Federal Worksheet. Enter the result on line 41000 of your return.
Complete Form 428 for your province or territory of residence to calculate the provincial or territorial political contribution tax credit that you may be entitled to.
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