- Am I eligible for the political contribution tax credit?
- Who can claim it?
- How do I claim it?
- Where can I find additional information?
Am I eligible for the political contribution tax credit?
An individual can claim this tax credit if they were a resident of Ontario at the end of the tax year and you contributed to a registered Ontario political party, or constituency association, or to a candidate in an Ontario provincial election.
An Ontario corporation can claim this tax credit at the end of the tax year if it has contributed to a:
- registered Ontario political party
- registered constituency association, or
- a candidate in an Ontario provincial election.
Who can claim it?
Individuals: you or your spouse or common-law partner can claim the credit but a contribution cannot be divided between the two of you if only one receipt was issued.
A corporation can claim the credit if it has a permanent establishment in Ontario and files a corporate tax return.
How do I claim it?
You must file an Ontario tax return for the tax year and claim this refundable tax credit on form ON 479, Ontario Credits.
Corporations wishing to claim the credit must:
- file a T2 corporate tax return and
- include Schedule 525, Ontario Political Contributions Tax Credit.
Where can I find additional information?
Additional information is included in the forms package received with the personal income tax return.
Corporations may refer to Information Bulletin 4013 – Political Contributions Tax Credit for Corporations or contact the Canada Revenue Agency at 1 800 959-5525 or 1 800 665-0354 for Teletypewriter (TTY)
Ministry representatives are also available by calling 1 866 ONT-TAXS (1 866 668-8297).
