Contribution to a political party

Summary policy

October 25, 2002 (Revised September 30, 2005)

Reference number

Key words

Contribution (political parties)

Policy statement

Under the Income Tax Act, a monetary contribution means a contribution in the form of either cash or a negotiable instrument issued by the person making the contribution. Official receipts for income tax purposes can be issued for political contributions but not for services rendered or contributions in kind.


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