Ontario Ministry of Finance – Political Contribution Tax Credit for Corporations

Description:

The Political Contribution Tax Credit for Corporations is a non-refundable tax credit available to corporations who participated in the provincial political process by making a financial contribution to an Ontario candidate, constituency association, or political party.

Comments on Funding:

The amount of this non-refundable tax credit generally depends on the corporation’s total eligible contributions and its Ontario income tax payable for the tax year.
The maximum tax credit that a corporation can claim in a tax year is $2,294. This is based on the maximum allowable annual contributions of $19,950.

Eligibility:

The applicant must:

  • be a corporation;
  • make eligible contributions;
  • have a permanent establishment in Ontario;
  • not be exempt from corporate income tax.

An eligible contribution is a contribution made by a corporation during a tax year and before January 1, 2017, to an:

  • Ontario registered candidate;
  • Ontario registered constituency association;
  • Ontario registered political party.

Applications Steps:

The applicants must:

Documentation Needed:

Applicants must submit:

  1. the Schedule 525;
  2. the T2 corporation income tax return.

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