Contributions are money, goods or services given to a political party, candidate or constituency association. The contribution must be given to support the election of a candidate to the Legislative Assembly of Ontario.
You are eligible to make a contribution if:
- you are a resident of Ontario
- you are a corporation doing business in Ontario, but not a registered charity.
- you are a trade union
- you are the trustee for a deceased person’s estate
Anonymous contributions are not allowed.
For more detailed information, refer to the CFO Handbook for Political Parties, the CFO Handbook for Constituency Associations or the CFO Handbook for Candidates or contact us.
Contribution limits are set every five years. The current limits apply from January 1, 2014 to December 31, 2018. If you are eligible to contribute, you can contribute:
- $9,975 to a central party in any year
- an additional $9,975 to a central party for each campaign period
- up to $6,650 annually to constituency associations of any one party, but no more than $1,330 annually to a single constituency association
- up to $6,650 to candidates of any one party during a campaign period, with a limit of no more than $1,330 to a single candidate
Please refer to the following payment guidelines when making your contribution:
- Contributions of $25 or less can be paid by cash, cheque, money order or credit card with the name of the contributor legibly printed on the cash, cheque, money order or credit card; and drawn from an account in the contributor’s name.
- Contributions over $25 can be paid in the same way as above by cheque, money order or a credit card with the name of the contributor legibly printed and drawn from an account in the contributor’s name.
Please review the following tax receipt guidelines for your contribution.
1. After you make a contribution, a political entity must give you a tax receipt.
2. Tax receipts issued for goods and services:
- These count towards your contribution limit.
- These are not provided if you volunteer. However, if as a volunteer you provide out-of-pocket expenses such as food, gas and other materials, you can be reimbursed for those expenses with tax receipts.