Ottawa Centre
Provincial Liberal Association

Taxable Benefits and Donation Limits

Contribution Limits:In the 2017 calendar year, an Ontario - residing individual may contribute their own funds as follows: a maximum of $1,200 to the Ontario Liberal Party, up to $1,200 to any Liberal Riding Association(s) and Registered Nomination Contestant(s), and during a campaign they may contribute $1,200 to the Registered Candidate(s).

Donation
Period*
Breakdown  
Ontario Liberal Party Riding Association(s) and Registered Nomination Contestant(s)**
Combined
Registered Candidate(s) during a campaign period Total
Annual
Jan. 1 to Dec. 31, 2017
$1200 $1200 Not applicable $2400
During a Campaign
Period
No extra amount over the annual limit $1200 $1200

* Contributions must be deposited during the donation period.

** Limits to Nomination Contestants only apply on or after July 1, 2017.

Contributions to political parties and constituency associations are eligible for a tax credit receipt. However, contributions made to registered nomination contestants are not eligible for a tax credit receipt.

The donor must be a resident of Ontario. The funds must belong to the person making the donation. Contributions may be made by cheque, money order or by credit card embossed with the contributor's name. Tax receipt(s) will be issued to the donor whose name appears on the cheque or the credit card.

An estate may make contributions to parties and constituency associations and for the purposes of those contributions, a person and his or her estate are deemed to be one person.

Personal Contribution Tax Credit Calculation

Total Contribution Credit Calculation Maximum Credit   Contribution Amount+ Tax Credit Actual Cost
Up to $299 75% $299.25 $25 $18.75 $6.25
$100 $75.00 $25.00
$400 to $1,330 $299.25 plus 50% over $399 up to $1,330 $764.75 $250 $187.50 $62.50
$399 $299.25 $99.75
Over $1,330 $764.75 plus 33.33% of the amount over $1,330 to a maximum credit of $1,330 $1200 $699.75 $500.25
$2400 $1121.38 $1278.62

 

A donation of $3,026 results in a tax credit of $1,330.

+ For banquets, dinners and other events the contribution amount is the net value of the contribution.

Please Note: Provincial political contributions are completely separate from federal contributions.