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Eligible Contributors

Monetary contributions or goods and services provided to a political party, constituency association, candidate or leadership contestant are eligible for tax receipts. Contributions given to a nomination contestant, or a third party are not eligible for tax receipts.

Contributions to political parties, constituency associations, candidates, leadership and nomination contestants may only be made by individuals normally resident in Ontario using their own funds.

Contributions to third parties may be made by:

  • individuals normally resident in Ontario using their own funds;
  • corporations carrying on business in Ontario that are not registered charities; or
  • trade unions.

Anonymous contributions are not allowed.

For more detailed information, refer to the CFO Handbooks or contact us.