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Ontario political contributions tax credit - Ontario - Canada
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Source verified July 11, 2026

Ontario political contributions tax credit

Historical credit for Ontario political contributions
Funding available
Up to 14% of project cost
Deadline
Open continuously
Location
Ontario, Canada
Who can apply

Corporations.

See full eligibility

Overview

The Ontario Political Contributions Tax Credit is a non-refundable credit for corporations in Ontario that made eligible political contributions before January 1, 2017. Effective January 1, 2017, the credit was eliminated for corporations, but unused contributions can still be 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
  • Up to 14% of project cost

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

  • Schedule 525, Ontario Political Contributions Tax Credit.

Official resources

Official page

Ontario political contributions tax credit

Program guide

Election Finances Act, R.S.O. 1990, c. E.7

Ontario political contributions tax credit

Application form

ONTARIO POLITICAL CONTRIBUTIONS TAX CREDIT (2011 and later tax years)

Ontario Political Contributions Tax Credit (2017 and later tax years)

Supporting document

ONTARIO POLITICAL CONTRIBUTIONS TAX CREDIT (2009 and later tax years)

ONTARIO POLITICAL CONTRIBUTIONS TAX CREDIT (2010 and later tax years)

Eligibility

Who is eligible?

  • Corporations.

Who is not eligible

  • Corporations cannot claim the credit for contributions made on or after January 1, 2017.

Eligible expenses

  • Political contributions made before January 1, 2017 to Ontario registered parties, constituency associations, or registered candidates.

How to apply

  • File a completed Schedule 525, Ontario Political Contributions Tax Credit, with your return.
  • On line 415 of Schedule 5, enter the amount of the credit you are claiming.

Additional information

  • Official receipts did not have to be filed with the return.
  • Keep the receipts in case the CRA asks for them later.
  • Photocopies are accepted only if the issuer certifies them as true copies.

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 is a non-refundable credit for corporations in Ontario that made eligible political contributions before January 1, 2017. Effective January 1, 2017, the credit was eliminated for corporations, but unused contributions can still be carried forward for up to 20 years.

How much funding can be received?

Ontario political contributions tax credit Funds up to 14% of admissible expenses.

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 must have been made before January 1, 2017. Contributions must be made to Ontario registered parties, constituency associations, or registered candidates.

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)