Frequently Asked Questions

1. What type of contribution is this and what is the tax rate?

A: This program allows you to make a donation to support a variety of city programs. It is not part of the property tax billing. There is no rate for voluntary contributions. A contribution or donation under this program is strictly voluntary. The amount of the donation can be in any amount from $1 up to $50,000. There is no obligation to make a contribution/donation. 

2. I would like to contribute, but I do not see the service I want to support on the list. Why are all services not listed?

A: For practical purposes, it was determined that the list be limited to 10 or 12 available contribution areas. The list of programs and services was approved by City Council at its meeting November 29 to December 1, 2011. You may donate to general revenue if you do not see your particular service listed, or to make a donation to a specific program or service that does not appear on the list, please contact the Toronto Office of Partnerships.

3. Is this a charity or political donation?

A: This is a voluntary charitable contribution (donation) to support various city services. Donations over $20 will receive a receipt for income tax purposes.

4. If, through the budget process, a program area cut a service I sent in a contribution for, what happens to the contribution?

A: The Voluntary Contribution option allows a person to contribute to a number of broad service areas or programs. It is not possible to specify that the donation be used only for a specific aspect of the services provided by the area (for example, a donation to "General Revenues" may be applied to any of the City's services). The donation would remain with the service or program area and be used to assist with other services provided by the area.

5. What number should I call for information?

A: If you need information about how to submit your donation, you may contact our Property Tax Call Centre at 416-338-4829. If you require further information on City of Toronto programs or services call 3-1-1, or email 311@toronto.ca 24 hours a day, 7 days a week.

6. Is the City of Toronto a "registered charity"?

A: The City of Toronto is a municipality, and as such is a "qualified donee" and is allowed to issue official income tax receipts under the following section of the Income Tax Act:

• Section 110.1(1)(a) for corporations
• Section 118.1(1) for individuals

While registered charities are the most common type of qualified donee, any municipality in Canada is considered a qualified donee. The Canada Revenue Agency has listings of all qualified donees on its website - and particularly, Ontario municipalities who are qualified donees are listed under the website. The City of Toronto is listed on that web page.

If a customer makes a donation under the Voluntary Contribution program, an income tax receipt is issued for donations of $20 or more. The City has an existing donation program for various services and programs and issues income tax receipts under strict accounting procedures and in accordance with the provisions of the Income Tax Act, and Canada Revenue Agency's guidelines and legislation. A receipt issued under the Voluntary Contribution program would be claimed on the income tax form under the donations form in the same way a donation to a charitable organization would be claimed.