Election Services
Campaign contributions
In accordance with City of Toronto By-law 1257-2009, the City Clerk's Office is currently processing the contribution rebates received, to date, for contributions made on or before December 31, 2010 to candidates that have met the financial filing of March 25, 2010. The first series of rebate cheques are planned to be mailed to contributors in August 2011.
Note:
- Contribution rebates cannot be issued to contributors of candidates who are currently subject to the compliance audit process.
- Contributions of candidates that have applied for a court-ordered financial filing extension must wait for the legislative 90-day compliance audit period to pass before rebates can be processed. (filing dates vary with each candidate)
- Contributions made to campaigns between January 1, 2011 and June 30, 2011 will be processed in February of 2012.
- Contributors to campaigns of candidates in default of the financial filing date are ineligible to receive a Contribution Rebate.
- Contributions
- Eligible contributors
- Ineligible contributors
- Contribution limits
- Contribution receipts
- Contribution disclosure
- Penalties
- Contribution rebate program
- FAQ's
Contributions
This section will provide an overview for individuals, corporations and trade unions wishing to contribute to a candidate's campaign. For further information, contributors should refer to the Municipal Elections Act, 1996, City of Toronto By-law 1257-2009 (PDF) and the Rebate Bulletin (PDF). You may also contact us by calling 416-338-1111 or by e-mail - elections@toronto.ca.
News release
What is a contribution?
- Money, goods or services given to candidates for their campaign are considered contributions. Candidates running for mayor or councillor cannot accept any contributions from corporations or trade unions - see City of Toronto By-law 1177-2009 (PDF)
- Cash contributions may be made up to $25. Any contributions over $25 must be made by cheque, money order, bank draft or credit card
- A contribution may only be made from the contributor's own funds
- A contribution can only be made to a candidate's campaign after they have filed their nomination papers
What do contributions include?
- Money contribution
- Value of goods and services
- The admission price for a fund-raising function
- The difference between the amount paid and the market value of a good or service sold at a fund-raising function
- The difference between the amount paid and the market value of a good or service purchased for the campaign
- Any unpaid but guaranteed balance of a campaign loan
What are not considered to be contributions?
- The value of services provided by voluntary unpaid labour
- The value of services provided voluntarily by employees of an entity as long as they do not receive extra compensation from their employer
- An amount of $10 or less that is donated at a fund-raising function (e.g. Pass the hat, refreshments sold. Money collected will still need to be reported as income in the financial filing.)
- The value of free political advertising provided it is in accordance with the Broadcasting Act (Canada) and is made available to all candidates
- The amount of a campaign loan obtained by the candidate or the spouse of the candidate
Eligible contributors
Who can contribute to a campaign?
The following can make contributions to candidates running for mayor or councillor:
- Individuals living in Ontario
- The candidate or their spouse
- Sole proprietorship (business owned by an individual)
- Unincorporated groups
The City of Toronto By-law 1177-2009 (PDF) prohibits corporations or trade unions from making a contribution to or for any candidate for an office on Toronto City Council. The by-law makes these contributions an offence and the maximum penalty is a $50,000.00 fine for the corporation or trade union, if convicted.
The following can make contributions to school board trustee candidates:
- Individuals living in Ontario
- The candidate or their spouse
- Sole proprietorship (business owned by an individual)
- Unincorporated groups
- Corporations carrying on business in Ontario
- Trade unions holding bargaining rights for employees in Ontario
* If a sole proprietorship makes a contribution to a candidate, the receipt, issued by the candidate, must be in the individual's name, not the name of the business.
Ineligible contributors
Who cannot contribute to a campaign?
The following individuals and organizations may not contribute to a municipal campaign:
- 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 school board
NOTE: The City of Toronto, By-law 1177-2009, bans corporate and trade union donations.
Contribution limits
The maximum amount a contributor can give to a candidate (either in money, goods or services) is:
- $2,500 for mayoralty candidates
- $750 for councillor or school trustee candidates
- A contributor cannot contribute more than $5,000 to all candidates within a single council or school board
A contributor can make a large single contribution or multiple contributions and should receive a receipt for each contribution they make. Contributions over $100 must be reported on the financial statements submitted by candidates. Due to recent changes to legislation, the City Clerk is required to post all candidate financial filings on our website to be viewed by the public. If a contributor gives a contribution over $100, their name and address will be posted on the City of Toronto's website in April 2011.
Contributions to multiple candidates
The maximum total amount a contributor may contribute to candidates in the same jurisdiction is $5,000. Each municipal council and each school board is a separate jurisdiction.
Example
- An individual, who contributes $2,500 to a mayoral candidate in the City of Toronto, and $750 each to three candidates running for council, will have a total contribution of $4,750. That individual may contribute a maximum of $250 to any other candidate running for Toronto council.
- The maximum applies separately to each municipal council and each school board. Therefore the individual above may still contribute up to $5,000 total to candidates running for any of the School Board Districts.
Contribution receipts
Candidates must provide a contributor with a receipt for every contribution.
If the contribution given is a contribution of goods and/or services, the value of the contribution must be established and a receipt given for the full value.
A contribution receipt can only be made out to an individual; therefore if a cheque is from a joint personal bank account the receipt must have the name of the person who signed the cheque. If both contributors signed the cheque, the candidate must determine how much each person contributed and issue a separate receipt to each person.
Unincorporated groups: (i.e. accounting firms, etc.)
The candidate must request a listing of the individual(s) in the group that participated in the contribution and how much each contributed. A separate receipt is to be made out to each individual from the group who made the contribution, not to the name of the unincorporated group.
Sole Proprietorship (business owned by an individual)
The receipt is to be made out in the owner's name, not the name of the business.
If you have made a contribution but have not received a receipt, please contact the candidate directly.
Contribution disclosure
Candidates are required to keep complete and accurate financial statements during the course of their campaign.
Contributions received must be recorded in the candidate's financial statement, including the name and address of the contributor that gives more than $100.
All financial statements will be posted on the City of Toronto's website in April 2011.
Penalties
Sections 80 and 89 to 94.2 of the Municipal Elections Act, 1996, as amended.
Individual Contributors
An individual who makes campaign contribution that exceeds the individual or collective contribution limits is liable to a fine of up to $25,000 and/or up to six years imprisonment.
Corporations/Trade Unions
A corporation or trade union that contravenes the campaign financing provisions of the Municipal Elections Act, 1996 is liable to a fine of up to $50,000.
A corporation or trade union that contravenes the campaign financing provisions of the City of Toronto By-law 1177-2009 (PDF) is liable to a fine of up to $50,000.
Contribution rebate program
What is the Contribution Rebate Program?
Toronto City Council has authorized a contribution rebate program for individuals who make monetary contributions to candidates running for mayor or councillor in the 2010 municipal election. For further information please refer to: City of Toronto By-law 1257-2009 (PDF).
The Contribution Rebate is a voluntary program for candidates. Therefore the candidate must enrol for this program in order for a contributor to be eligible for a rebate.
How to apply for a Contribution Rebate
The contributor must:
- Complete and sign section 2 of the Contribution Receipt and Rebate Request form given to them by the candidate
- Submit the completed form to Election Services, 89 Northline Road, Toronto, ON M4B 3G1 on or before January 3, 2012
Contributors are encouraged to mail in their form as soon as they receive it.
Contribution rebates cannot be processed until a candidate files their audited financial statement (due March 25, 2011) and a 90 day compliance audit period has passed. The earliest a rebate can be sent to a contributor is the beginning of September 2011 (the form must be received by August 19, 2011 to receive a rebate in the beginning of September).
Rebates are not paid if the candidate does not comply with the above noted requirements or the contributor does not apply for the rebate.
- Rebate calculation (PDF)
FAQ's
How do I know if a candidate is participating in the rebate program?
- You may ask the candidate.
- The candidate will provide you with a City of Toronto Contribution Receipt and Rebate Request form.
Do the value of goods and services count towards the $750 and $2500 Contribution limits?
- Yes, but please note that you will not be eligible for the Contribution Rebate program.
What are the consequences for exceeding the Contribution Limits or Eligibility as set forth by the Municipal Elections Act, 1996?
- An individual who makes campaign contribution that exceeds the individual or collective contribution limits is liable to a fine of up to $25,000 and/or up to six months imprisonment.
- A corporation or trade union that contravenes the campaign financing provisions of the Municipal Elections Act, 1996 is liable to a fine of up to $50,000. A corporation or trade union that contravenes the campaign financing provisions of the City of Toronto By-law 1177-2009 (PDF) is liable to a fine of up to $50,000.
Do I get a receipt if I attend a fundraising event?
- Yes. A candidate must give a receipt for all contributions, including the full value of the admission price for the fund-raising event.
Do I get a receipt if I donate an item to a candidate's campaign? e.g. Pizza for Volunteers?
- Yes. Pizza is considered a good and the receipt would be made out for market value of the pizza. However, corporations such as 'Pizza Pizza' would not be able to contribute to a mayoral or councillor candidate's campaign.
- Please note that unpaid voluntary labour is not considered a contribution.
How old does a contributor need to be in order to contribute to a candidate's campaign?
- There is no age limit outlined in the Municipal Elections Act 1996; however they must have a clear understanding of where their money is going, what it is being used for and that the money must come from their own funds.
Can only eligible electors make a contribution to a candidate's campaign?
- No, any individual living in Ontario may make a campaign contribution.
If I live outside of Toronto, am I eligible for the Contribution Rebate Program?
- Yes. As long as you are a resident of Ontario and the candidate is participating in the rebate program.