Can I get a tax credit for donating to an Ontario political party?

Yes. Ontario provides a non-refundable provincial tax credit for contributions made to registered Ontario political parties, their constituency associations, or candidates for the Ontario Legislative Assembly. The credit is calculated on a sliding scale: a higher credit rate applies to smaller contributions, with the rate decreasing as the contribution amount increases. There is an annual maximum contribution amount that qualifies for any credit.

This is a provincial credit claimed on Form ON479 and applies only against Ontario provincial income tax. It is entirely separate from any federal political contribution credit, which operates under the Canada Elections Act and applies to federal parties and candidates. An Ontario contribution does not generate a federal credit, and vice versa.

To qualify, the organization must be registered under Ontario's Election Finances Act. Contributions to municipal campaigns or federal parties do not qualify for the Ontario credit. You receive an official receipt from the party or candidate showing the eligible amount; keep it with your tax records.