City Council authorized the Contribution Rebate Program (Municipal Code, Chapter 53-3) for people who contribute money to councillor or mayoral candidates in any election or by-election to receive a portion of their contribution(s) back.
The amount of money that a contributor is eligible to receive is based on the total amount of money they contributed to all candidates participating in the program.
For example, if a contributor gave three different candidates $500 each, their rebate is based on a total contribution of $1,500.
See the “Rebate Amounts and Formula” section below for examples of rebate calculations.
The Contribution Rebate Program was created in part, because contributions to municipal election campaigns are not tax deductible. The program is voluntary and mayor and councillor candidates must opt into the program. The following guides provide an overview of the rebate program and how payments are calculated.
Candidates participating in the Program must:
Candidates participating in the Program have additional filing requirements. When filing their financial statement, candidates must also submit:
If you contribute money to a candidate who is participating in the Contribution Rebate Program, the candidate is responsible for providing to you a Contribution Rebate Form. When you receive this form, it will be partially filled out by the candidate.
If you have not received a Contribution Rebate Form or if your information is incorrect, you will need to contact the candidate directly.
Once you have received the Contribution Rebate Form:
For the 2022 general election, Toronto Elections must receive rebate claims by 4:30 p.m. on Friday, December 29, 2023.
For the 2023 by-election for mayor, Toronto Elections must receive rebate claims by 4:30 p.m. on Friday, June 14, 2024.
The City Clerk is required to administer the Contribution Rebate Program in accordance with the rules set out in the Municipal Elections Act, 1996 and the City of Toronto Municipal Code. The Municipal Elections Act requires the City Clerk to review all contributions (monetary, goods and services) reported on candidates’ financial statements and prepare reports on contributors who appear to have exceeded any of the contribution limits. This report is provided to the Compliance Audit Committee.
The City Clerk can only begin issuing rebate cheques once the Compliance Audit Committee has reviewed the City Clerk’s report.
For the 2022 general election, contributors will receive a rebate cheque beginning in early 2024. For the 2023 mayoral by-election, contributors will receive a rebate cheque beginning in mid-2024. This ensures the Contribution Rebate Program is implemented with a high level of integrity and accountability, with rebates paid only to contributors whose contributions are not identified in the City Clerk’s report or are not subject to legal proceedings resulting from the report.
Toronto Elections must receive the rebate claim, either electronically or via mail, by the following deadlines:
Contributors should keep a copy of the form for their records.
Rebates are payable to the contributor once all of the following requirements are met:
*Note: If a candidate is involved in a compliance audit proceeding, their contributors will not receive a rebate until the process is complete.
The amount of money that a contributor is eligible to receive is based on the total amount of money they contributed to all candidates participating in the Program.
Rebates will not be issued to a contributor if the total amount they have contributed to all participating candidates is $25 or less.
Total contributions of $25 or less
Total contributions between $25 and $300
Total contributions over $300 but not more than $1,000
Total contributions more than $1,000
| Total Contributions | Rebate Amount Paid |
|---|---|
| $25 or less | $0.00 |
| $25.01 | $18.76 |
| $50.00 | $37.50 |
| $100.00 | $75.00 |
| $200.00 | $150.00 |
| $300.00 | $225.00 |
| $400.00 | $275.00 |
| $500.00 | $325.00 |
| $1,000.00 | $575.00 |
| $1,200.00 | $641.67 |
| $1,500.00 | $741.67 |
| $2,000.00 | $908.33 |
| $2,100.00 | $941.67 |
| $2,200.00 | $975.00 |
| $2,275.00 | $1,000.00 |
| over $2,275 | $1,000.00 |