Who can make a Contribution?
Contributions can only be accepted from individuals who are residents of Ontario.
Corporations and trade unions are not permitted to make contributions to candidates. Groups such as clubs, associations, or ratepayer’s groups are not eligible to make contributions. However, members of these groups may make individual contributions from their personal funds (as long as they are residents of Ontario).
Who cannot make a Contribution?
The following individuals and organizations are not permitted to make contributions to municipal council and school board campaigns:
- a corporation
- a trade union
- an individual who is not normally a resident in Ontario
- a federal political party, constituency association, or a registered candidate in a federal election
- a provincial political party, constituency association, or a registered candidate or leadership contestant
- a federal or provincial government, a municipality, or a school board
There is a $1,200 limit that applies to contributions from individuals. If a person makes more than one contribution (for example, contributes money, contributes goods, and purchases a ticket to a fundraising event), the total value of all the contributions cannot exceed $1,200.
The maximum total amount that a contributor can give to candidates in the same jurisdiction (for example, running for the same council or for the same school board) is $5,000.
Contributions of $25 or less can be made in cash. All contributions above $25 must be made by cheque, money order, or by a method that clearly shows where the funds came from (such as certain debit, credit card, or electronic transfers).
Receipts will be issued for every contribution received. The receipt will show the name of the contributor, the date the donation was received, and its value. Contributions of goods or services will receive a receipt for the full value of the goods or services.
Note: Contribution receipts are not tax receipts. Contributions to municipal council and school board campaigns cannot be credited against provincial or federal income taxes.