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Ontario political contributions tax credit
Tax credit for Ontario political contributions
Last Update: May 28, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Ontario, Canada
Overview
The Ontario Political Contributions Tax Credit provides a non-refundable credit for eligible political contributions made in Ontario. Corporations can claim contributions made before January 1, 2017, with unused eligible contributions carried forward for up to 20 years.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Improve governance or administrative structure
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- All industries
Location
- Ontario
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Documents Needed
- Completed Schedule 525.
- T2 Corporation Income Tax Return.
Official resources
Application form
Eligibility
Who is eligible?
- Corporations.
Who is not eligible
- Corporations are not eligible for contributions made on or after January 1, 2017.
Eligible expenses
- Eligible political contributions to Ontario registered parties, constituency associations, or candidates.
Eligible geographic areas
- Ontario
How to apply
- Step 1: Complete Schedule 525
- Fill out the Ontario Political Contributions Tax Credit schedule.
- Step 2: Attach to T2 return
- File the completed schedule with the T2 Corporation Income Tax Return.
- Step 3: Claim the credit
- Enter the claimed amount on line 415 of Schedule 5.
Additional information
- You must retain original or certified copies of official receipts, as the CRA may request them for verification.
- Unused political contributions can be carried forward for up to 20 years, including those made before 2009.
- The tax credit is non-refundable, meaning it can only reduce your tax payable to zero.
- Official receipts are not required to be filed with your tax return, but may be requested by CRA during review.
Frequently Asked Questions about the Ontario political contributions tax credit Program
What is the Ontario political contributions tax credit?
The Ontario Political Contributions Tax Credit provides a non-refundable credit for eligible political contributions made in Ontario. Corporations can claim contributions made before January 1, 2017, with unused eligible contributions carried forward for up to 20 years.
Who is eligible for the Ontario political contributions tax credit program?
To be eligible for the Ontario political contributions tax credit program, you must:
Corporations only.
Contributions before January 1, 2017.
Ontario registered political recipients.
Who can I contact for more information about the Ontario political contributions tax credit?
You can contact Canada Revenue Agency (CRA).
Where is the Ontario political contributions tax credit available?
The Ontario political contributions tax credit program is available the province of Ontario.
Is the Ontario political contributions tax credit a grant, loan, or tax credit?
Ontario political contributions tax credit is a Tax Credits
Who are the financial supporters of the Ontario political contributions tax credit?
Ontario political contributions tax credit is funded by Canada Revenue Agency (CRA)