Taxable Benefits

About Donations

There are many ways to get involved in the political process, and giving a donation is one of the easiest. It doesn’t have to be expensive: as little as $5 will help the Ontario Liberal Party continue to fight for stronger schools and hospitals, and a better future for all of us.

In Ontario, all parties rely on donations from people like you to develop policy, communicate our vision, and mount election campaigns. At the local level, riding associations need money to engage grassroots Ontarians and run campaigns for local candidates. While political parties rely heavily on volunteers, elections are expensive. And the stakes are high: they’re our schools, our hospitals, our environment, our economy, and our future.

That’s why it’s so important to donate to the Ontario Liberal Party. We are the only party that will protect health care and education, while strengthening our economy and managing responsibly to reduce the deficit. We have a record that we’re proud of: since we were elected in 2003, more people have a family doctor; health care wait times are now the best in Canada; more kids are going on to higher education or a trade; full-day kindergarten is helping kids get the best start; a healthier environment; better infrastructure; and fiscal responsibility in paying down the deficit.

We’ve had challenges, but together we’re making progress. If you share our values, we would appreciate your support. As an added incentive, political donations in Ontario are tax deductible: a donation of $75 will only cost you $19 in the end. Please give now.

Donate $10, $20, or any amount that you can. 

Who Can Contribute

Under Ontario’s Election Finances Act, the Ontario Liberal Party may only accept contributions from individuals, unions that hold bargaining rights for Ontario workers, and corporations that carry on business in Ontario and are not registered charities.

In addition to these legal requirements, the Ontario Liberal Party does not accept contributions from hospitals, colleges, universities, municipalities, or from any organization that receives public funding except as payment for services rendered or goods provided. If you fall within one of these categories, please do not make a contribution.

Contribution Limit:

In each year, any person, corporation or trade union may contribute up to $9,300 to Ontario Liberal Party. Also, you may contribute up to $1,240 to any of our constituency association, but the total contribution to all Ontario liberal constituency associations must not exceed $6,200. This means the maximum annual political contribution allowed in a non-election year is $15,500 to each registered party and its constituency associations.

During an election you may make extra contributions. At election time, you may give up to an additional $9,300 to Ontario Liberal Party and up to $1,240 to any Ontario Liberal Party candidate so long as the total contribution to all Ontario Liberal Party candidates does not exceed $6,200.

Maximum Contributions Annually Extra During a
Campaign Period
Each Total Each Total
To Provincial Party $9,300 $9,300
To Constituency Association $1,240 $6,200 NIL
To Candidate NIL $1,240 $6,200

 

Tax Credit – Individuals:

The annual contribution levels and resulting Ontario political contribution tax credits are indexed based on requirements specified in the Elections Finances Act.

The formula is:

  • 75% of the first $372, plus
  • 50% of the next $868, plus
  • 33.33% of an amount exceeding $1,240, but not more than $2,821

The maximum yearly Ontario political contribution tax credit is $1,240 which is reached when you have made eligible contributions totalling $2,821. The tax credit is refundable. This means that if your total amount of tax credits is more than your taxes owing, the Canada Revenue Agency will issue a refund based on the difference.

To be eligible for a tax credit you must be an Ontario resident and you must have made eligible contributions to a registered Ontario political party, registered, constituency association or to a candidate in an Ontario provincial election during that year.

Either spouse or common-law partner may claim the Ontario political contribution tax credit. This tax credit can only be claimed for the year in which the contribution was made.

Tax Credit – Corporations:

Tax credit available for corporations making eligible Ontario political contributions under the Corporations Tax Act is non-refundable tax credit under the Taxation Act, 2007.

The maximum tax credit that a corporation can claim in a year is $2,604 based on political contributions at the annual limit of $18,600. Any contributions exceeding the annual limit will be carried forward to a subsequent taxation year, but will be limited to the annual ceiling for that year.