What is the Contribution Rebate Program?

City Council passed a by-law to authorize the Contribution Rebate Program PDF 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.

  • 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 Payment Formula” section below for sample rebate calculations.

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 PDF provides an overview of the rebate program and how payments are calculated.

Overview:

  • Participating mayor and councillor candidates must meet specific financial filing requirements (see “How to Participate: Information for Candidates” section, below).
  • Only monetary contributions from individuals are eligible for a rebate. Contributions of goods or services, and contributions that contravene the Municipal Elections Act, 1996, are not eligible for a rebate.
  • Rebates are based on all contributions that a contributor has made to participating candidates.
    • The maximum rebate that a contributor can receive is $1,000.
    • Rebates will not be issued to a contributor if the total amount they have contributed to all participating candidates is $25 or less.
  • Only individuals who normally reside in Ontario can contribute to candidates and are eligible to receive a rebate.
    • A contributor’s information is posted on the City’s website if their total contribution to a candidate is more than $100. See more information on Contribution Rules Opens in new window.

Information for Participating Candidates:

Step 1:

Issue Contribution Rebate Receipt & Application forms to contributors

Candidates participating in the Program must:

  • Issue the Contribution Rebate Receipt & Application form (form) for every contribution they receive (even if the contribution is $25 or less).
    • Candidates can access this form through the Electronic Financial Filing System (EFFS).
    • If a candidate is not using EFFS, they can obtain forms at the City Hall Election Services Office (1st Floor, 100 Queen St. W).
  • Complete the “Contribution Receipt” section of the form.
  • 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).

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).

Step 2:

Meet financial filing requirements

Candidates participating in the Program have additional filing requirements. When filing their financial statement, candidates must also submit:

  • An auditor’s report provided by an auditor licensed under the Public Accounting Act, 2004.
    • All candidates participating in the Program must submit an auditor’s report, no matter how much money they raised or spent.
  • Copies of all expense invoices.
  • All contributor and contribution information, submitted either:

Information for Contributors:

Step 1:

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.

Step 2:

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.

Timing:

The City Clerk is required to administer the Contribution Rebate Program in accordance with the rules set out in the Municipal Elections Act, 1996 Opens in new window (Act) and the City of Toronto’s Contribution Rebate Program By-law 1085-2017 PDF. 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.

Deadline to apply for a rebate:

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.

Processing Time:

Rebates are payable to the contributor once all of the following requirements are met:

  • The candidate has filed their financial statement(s) and additional documentation by the filing deadline(s).
  • The 90-day compliance audit period has concluded*.
  • Election Services has received the completed Contribution Rebate Receipt and Application form by December 30, 2019.

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.

Rebate Amounts & Formula:

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 maximum rebate amount a contributor can receive is $1,000.

Rebates will not be issued to a contributor if the total amount they have contributed to all participating candidates is $25 or less.

Rebate Formula

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

Sample Rebate Calculations

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