Political Contribution Tax Credit for Individuals

This credit helps individuals who have participated in the provincial political process by making financial contributions.

How much money could I receive?

The amount of the credit depends on how much you give. The maximum credit is $1,240 for 2013 and $1,330 for 2014.

Do I qualify?

To get the credit, you need to:

  • be an Ontario resident on December 31 of the tax year, and
  • have made a contribution to a registered Ontario political party, registered constituency association or candidate in an Ontario provincial election during that year. You cannot claim this credit for contributions to municipal or federal elections.

How is the amount I get calculated?

The amount of credit depends on how much you give. The rate is:

  • 75 per cent on the first $372 of donations in 2013 (or $399 in 2014)
  • 50 per cent on the portion of your donation between $372 and $1,240 in 2013 (or between $399 and $1,330 in 2014)
  • 33.33 per cent on the portion between $1,240 and $2,821 in 2013 (or between $1,330 and $3,026 in 2014).

How do I get the credit?

You claim the credit on your personal income tax and benefit return. Calculate your credit by using the chart provided in line 6 of the provincial worksheet and then complete form ON479.

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.

If you file your return electronically, you need to keep all your receipts and documents for six years. If you file a paper return, attach all official receipts for your political contributions to your paper return.

Download the Ontario provincial worksheet

Download form ON479, Ontario Credits

Get your General Income Tax and Benefit package from the Canada Revenue Agency

When will I receive my money?

The credit helps reduce or eliminate the amount of tax you owe. If you have an excess credit, it may be paid as a refund after your return is assessed – even if you pay no income tax. In that case, you should receive your money within 6 to 8 weeks after the Canada Revenue Agency has assessed your return.

Elections Ontario

Information about official receipts and contributions to, and spending by, registered political parties, constituency associations, candidates, leadership contestants, and third party advertisers is published by Elections Ontario. You can contact Elections Ontario by email (electfin@elections.on.ca) or phone (1 866 566-9066).

Elections Ontario – Financial Statements and Contributions

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