Campaign Finances

Contribution Rebate Program

What is the Contribution Rebate Program?

Under the Contribution Rebate Program, contributors can receive a rebate from the City for contributions made to mayor and councillor candidates in an election. There are application rules and procedures that must be followed by the candidate and contributor in order for the City to pay a rebate. These rules are found in the rebate by-law.

The Contribution Rebate Guide for Contributors provides an overview of the rebate program.

Application Rules

  • only monetary contributions from individuals are eligible for a rebate
  • contributions of goods or services are not eligible for a rebate
  • corporations and trade unions cannot contribute to candidates running for mayor or councillor
  • any contributions that contravene the Municipal Elections Act, 1996 are not eligible for a rebate
  • a contributor, who contributes to multiple candidates, cannot give a total of more than $5,000
    • failure to do so may result in a fine up to $25,000 or imprisonment
  • the candidate must close their campaign before their contributors can receive a rebate
  • the candidate must file an audited financial statement by the financial filing deadline
  • if a candidate is involved in a compliance audit proceeding, their contributors will not receive a rebate until the process has been completed

 

Application Procedure

Candidates must:

  • decide whether to use the electronic or paper Contribution Rebate Receipt & Application form
    • electronic receipts can be generated through the Electronic Financial Filing System (EFFS) in MyCampaign
    • paper receipts can be obtained from Election Services at Toronto City Hall or 89 Northline Road
  • issue a Contribution Rebate Receipt & Application for every contribution, even if it is not eligible for a contribution rebate 
  • complete the Contribution Receipt section
  • list only one contributor on the form
  • give the form to the contributor to complete
  • retain a copy for their records
  • file an audited financial statement
  • provide copies of all expense invoices for the campaign period with the financial statement

Candidates should encourage the contributor to complete the Rebate Application section and mail it to Election Services as soon as possible.

Contributors should:

  • contact the candidate if the information in the Contributor Receipt section is incorrect
  • complete the Rebate Application section
  • keep a copy of the form for their records
  • mail the form before the deadline to Election Services, 89 Northline Road, Toronto, ON M4B 3G1

 

Timing

To apply for a rebate:

The Clerk must receive the completed rebate form by 4:30 p.m., Thursday, December 31, 2015.

Rebates processed:

A 90 day compliance audit period starts the day after the filing deadline. Once this period has expired, rebates can be processed.

  • primary financial statements are due the last Friday in March following the election (March 27, 2015)
  • supplementary financial statements (for those candidates who have extended their campaign) are due the last Friday in September following the election (September 25, 2015)

 

Rebate Payment Schedule

Contributions made byForms received byRebate payment* (approx)
December 31, 2014 Early August 2015 Early September 2015
June 30, 2015 Late September 2015 October 2015
 Last day to apply for a rebate December 31, 2015 January 2016

* Rebates are only paid if:

  • the candidate's campaign has closed
  • the candidate is not involved in a Compliance Audit proceeding

 

Formula

The rebate payment is based on the following formula:

 

DescriptionFormulaSample
total contributions of less than $25 none $0.00
total contributions between $25 and $300 total contribution amount x 75% $200 x 75% = $150
total contributions over $300 but not more than $1,000 total contribution amount - $300 x 50% + $225 $650 - $300 = $350 x 50% = $175 + $225 = $400
total contributions more than $1,000, the lesser of total contribution amount - $1,000 x 33 1/3% + $575 $2,200 - $1,000 = $1,200 x 33 1/3% = $400 (rounded up) + $575 = $975
  $1,000 is the maximum rebate payable.  Rebate payments are rounded up to the nearest dollar.