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        Authorized by the Chief Financial Officer for the New Democratic Party of Newfoundland and Labrador. Any inquiries can be emailed to: [email protected]

        The Provincial Income Tax Act allows for a credit against NL personal and corporate income taxes payable for a portion of political contributions.

        The tax credit available is calculated as follows:

        • 75% of the first $100 of total contributions, and
        • 50% of the next $450 of total contributions, and
        • 33 1/3 % of the next $600 of total contributions for a maximum available credit of $500.
        No tax credit is available for contributions greater than $1,150 and there is no provision for the carry over of unused credits to future years.