Contribution to a political party
October 25, 2002 (Revised September 30, 2005)
Contribution (political parties)
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.
- Information Circular IC75-2R9, Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 127(3) and (4.1)
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