A contribution is a donation of money, a service rendered or a good provided free of charge by an elector out of his own property. A contribution must be accompanied with a contribution slip that notably contains a declaration by the elector stating that his contribution is made out of his own property, voluntarily, without compensation or consideration and that it cannot be reimbursed in any way. Legal persons (companies, unions, etc.) are prohibited from making a contribution.
When an offence is committed with respect to the provisions related to contributions, legal proceedings may be instituted and may lead to harsh penalties that can take the following forms:
Every contribution of $100 or more, and every contribution of less than $100 made by cheque, by preauthorized debit (order of payment) or by credit card, intended for an authorized entity, must be paid to the Directeur général des élections who will transmit them to the entity concerned afterwards.
Only a contribution of less than $100 made in cash can be paid to the official representative of the authorized entity or to the persons designated in writing by the latter provided that they hold a canvasser's certificate.
Contributions may only be solicited under the responsibility of the official representative. The latter may, however, designate any person to act as a canvasser.
Every contribution must be accompanied with a contribution slip. This slip notably contains a declaration by the elector that his contribution is made out of his own property, voluntarily, without compensation or consideration, and that it was not and will not be reimbursed in any way.
Contributions of $100 or more must be made by means of a cheque or other order of payment signed by the elector. The cheque or the order of payment must be made out to the Directeur général des élections and indicate the authorized entity for whose benefit the contribution is made. A contribution may also be made by means of a credit card.
A contribution slip may be accessed for any contribution of $100 or more made by means of a credit card. Here's how to access the contribution slip >>
The total contributions that an elector may make during a calendar year are limited to $1,000 to each of the political parties including their authorities, and to each of the authorized independent candidates and independent members.
An official receipt will be sent by the Directeur général des élections to each contributor at the start of the year following that in which a contribution will be made to a political entity. The receipt will indicate the domiciliary address of the elector, his surname and given name, as well as the total contributions paid and the political entity concerned.
Subject to the conditions and rules established by Revenu Québec, the payment of a political contribution can give rise to a tax credit. The maximum tax credit can reach $310 (85% of the first segment of $100 and 75% of the second segment of $300).
The Directeur général des élections makes accessible on his web-site the name of the elector, the city and the postal code of his domicile, the total amount of the contributions paid as well as the name of the authorized party, authorized independent member or authorized independent candidate for whose benefit the contribution or contributions were made, not later than 30 working days after the cashing of the contribution.
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