City Council passed a by-law to authorize the Contribution Rebate Program 
for individuals who contributed money to mayor and/or councillor candidates 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.
The contribution rebate program was created as contributions to municipal election campaigns are not tax deductible. The program is voluntary and only available to mayor or councillor candidates. Trustee candidates cannot participate.
The Contribution Rebate Guide for Contributors provides an overview of the rebate program and how payments are calculated.
.Issue Contribution Rebate Receipt & Application forms to contributors
Candidates participating in the Program must:
Provide the contributor with the form. Instruct the contributor to complete the form and send it to Election Services by the deadline (Monday, December 30, 2019).
Meet financial filing requirements
Candidates participating in the Program have additional filing requirements. When filing their financial statement, candidates must also submit:
Receive the Contribution Rebate Receipt & Application form from the candidate
Individuals who have contributed to a candidate participating in the Program should receive a Contribution Rebate Receipt & Application form (form) from the candidate to whom they contributed. This form will be partially filled out by the candidate.Contributors who have not received the form or whose form has incorrect information should contact the candidate directly.
Complete the form and mail it to Election Services by the deadline
Once a contributor has received the form, they must complete the “Rebate Application” section and mail the completed form to:
Election Services
89 Northline Road
Toronto, ON M4B 3G1
Election Services must receive the completed form by 4:30 p.m. on Monday, December 30, 2019. Contributors should keep a copy of the form for their records.
The City Clerk is required to administer the Contribution Rebate Program in accordance with the rules set out in the Municipal Elections Act, 1996 (Act) and the City of Toronto’s Contribution Rebate Program By-law 1085-2017 . Changes to the Act now require 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, and all Contribution Rebate Applications have been received (the deadline for which is December 30, 2019).
As a result, contributors will receive a rebate cheque beginning in early 2020. 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.
Election Services must receive the completed form by 4:30 p.m. on Monday, December 30, 2019. 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:
The earliest date that any contributor will receive their rebate is early 2020.
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.
| Description | Formula | Sample Rebate |
|---|---|---|
| Total contributions of $25 or less | None | $0.00 |
| Total contributions between $25 and $300 | Total contribution amount x 75% | $200 x 75% = $150 |
| Total contributions over $300 but not more than $1,000 | Total contribution amount – $300 x 50% + $225 | $650 – $300 = $350 x 50% = $175 + $225 = $400 |
| Total contributions more than $1,000 | Total contribution amount – $1,000 x 33 1/3% + $575 – To a maximum of $1,000 | $2,200 – $1,000 = $1,200 x 33 1/3% = $400 (rounded up) + $575 = $975 |
| Total Contributions | Rebate Amount |
|---|---|
| $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 |
| $600.00 | $375.00 |
| $700.00 | $425.00 |
| $750.00 | $450.00 |
| $800.00 | $475.00 |
| $900.00 | $525.00 |
| $1,000.00 | $575.00 |
| $1,100.00 | $608.33 |
| $1,200.00 | $641.67 |
| $1,300.00 | $675.00 |
| $1,400.00 | $708.33 |
| $1,500.00 | $741.67 |
| $1,600.00 | $775.00 |
| $1,700.00 | $808.33 |
| $1,800.00 | $841.67 |
| $1,900.00 | $875.00 |
| $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 |