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.
In the 2024 calendar year, a person can contribute up to a limit of $3,375 to each registered political party.
| Source | Period | Contribution Limit | Recipients Included in the Limit |
|---|---|---|---|
| Individual contributor using own funds | Calendar year (including all campaign periods in that year) | $3,375 | Individual political party |
In the 2024 calendar year, a person can contribute up to a combined limit of $3,375 to all constituency associations and nomination contestants for each registered political party.
In the 2024 calendar year, a person can contribute up to a limit of $3,375 to each constituency association endorsed by an Independent Member.
| Source | Period | Contribution Limit | Recipients Included in the Limit |
|---|---|---|---|
| Individual contributor using own funds | Calendar year (including all campaign periods in that year) | $3,375 | All constituency associations for a party and all nomination contestants for that party |
| Individual contributor using own funds | Calendar year (including all campaign periods in that year) | $3,375 | A constituency association of an Independent Member |
In the 2024 calendar year, a person can contribute up to a limit of $3,375.
This $3,375 limit applies across all registered candidates of any one registered party and to all registered independent candidates (not endorsed by a registered political party).
A registered candidate may make contributions to be used for the candidate’s own campaign, and out of the candidate’s own funds. These funds must not exceed $10,000 in total during the campaign period, combined with any period during which the candidate is registered.
| Source | Period | Contribution Limit | Recipients Included in the Limit |
|---|---|---|---|
| Individual contributor using own funds | Campaign period | $3,375 | Individual candidate campaigns for a political party |
| Individual contributor using own funds | Campaign period | $3,375 | Individual independent candidate campaigns (not endorsed by a political party) |
| Candidate using own funds | Campaign period | $10,000 | Limited to one’s own campaign |
In the 2024 calendar year, a person can contribute up to a limit of $3,375 to each registered leadership contestant. Contributions can be made to leadership contestants in each calendar year over which a leadership contestant’s registration spans.
A registered leadership contestant may make contributions up to $50,000 in total to be used during leadership contest period combined with any period during which the contestant is required to be registered under subsection 14(2.1) of the Election Finances Act. This contribution is to be used for the contestant’s own leadership campaign and should be out of the leadership contestant’s own funds.
| Source | Period | Contribution Limit | Recipients Included in the Limit |
|---|---|---|---|
| Individual contributor using own funds | Calendar year | $3,375 | Individual leadership campaigns |
| Leadership contestant using own funds | Registration period | $50,000 | Limited to one’s own campaign |
There are no contribution limits to third parties.