City Council authorized the Contribution Rebate Program (Municipal Code, Chapter 53-3) for people who contribute money to councillor or mayoral candidates in any election or by-election to receive a portion of their contribution(s) back. The amount of money that a contributor is eligible to receive is based on the total amount of money they contributed to all candidates participating in the program. For example, if a contributor gave three different candidates $500 each, their rebate is based on a total contribution of $1,500. See the “Rebate Amounts and Formula” section below for examples of rebate calculations.

2023 By-Election for Mayor: Apply for a Contribution Rebate

Claim rebate online for the 2023 By-election for Mayor. You must receive an official Contribution Rebate Receipt and Application Form from the candidate in order to claim your rebate.

2023 By-Election for Mayor Rebate Form

 

2023 Councillor Ward 20 By-Election: Apply for a Contribution Rebate

Claim rebate online for the 2023 Councillor Ward 20, Scarborough Southwest by-election. You must receive an official Contribution Rebate Receipt and Application Form from the candidate in order to claim your rebate.

2023 Councillor Ward 20 By-Election Rebate Form

The Contribution Rebate Program was created in part, because contributions to municipal election campaigns are not tax deductible. The program is voluntary and mayor and councillor candidates must opt into the program. The following guides provide an overview of the rebate program and how payments are calculated.

 

  • Mayor and councillor candidates who are participating in the Contribution Rebate Program must meet specific financial filing requirements (review the “Information for Participating Candidates” section on this page).
  • Only monetary contributions from individuals are eligible for a rebate. Contributions of goods or services, and contributions that contravene the Municipal Elections Act, 1996, are not eligible for a rebate.
  • Rebates are based on all contributions that a contributor has made to candidates who are participating in the rebate program.
  • The maximum rebate that a contributor can receive is $1,000.
  • Rebates will not be issued to a contributor if the total amount they have contributed to all participating candidates is $25 or less.
  • Only individuals who normally reside in Ontario can contribute to candidates and are eligible to receive a rebate.
  • A contributor’s information is posted on the City’s website if their total contribution to a candidate is more than $100.
  • 2023 mayoral by-election Contribution Rebate Guide for Contributors
  • 2023 by-election for Councillor Ward 20, Scarborough Southwest Rebate Guide for Contributors

Step 1:  Issue Contribution Rebate Receipt and Application Forms to Contributors

Candidates participating in the Program must:

  • Issue the Contribution Rebate Receipt & Application form for every contribution they receive (even if the contribution is $25 or less).
  • Complete the “Contribution Receipt” section of the form.
  • Provide the contributor with the form.
  • Instruct the contributor to submit the form as described under the Information for Contributors below.

Step 2: Meet Financial Filing Requirements

Candidates participating in the Program have additional filing requirements. When filing their financial statement, candidates must also submit:

  • An auditor’s report provided by an auditor licensed under the Public Accounting Act, 2004.
    • All candidates participating in the Program must submit an auditor’s report, no matter how much money they raised or spent.
  • Candidates in the 2023 by-elections for mayor or Councillor, Ward 20 Scarborough Southwest must submit copies of all expense invoices.
  • All contributor and contribution information, submitted either:
    • Electronically, using the EFFS OR
    • In person, providing the pink copies of the Contribution Rebate Receipt and Application forms.

Step 1: Receive the Contribution Rebate Form

If you contribute money to a candidate who is participating in the Contribution Rebate Program, the candidate is responsible for providing to you a Contribution Rebate Form. When you receive this form, it will be partially filled out by the candidate.

If you have not received a Contribution Rebate Form or if your information is incorrect, you will need to contact the candidate directly.

Step 2: Complete and Submit the Form by the Deadline

Once you have received the Contribution Rebate Form:

  • Submit your completed form electronically.
  • Alternatively, you can mail the original form with the Rebate Application section completed to Toronto Elections, 89 Northline Road, Toronto, M4B 3G1.
  • Keep a copy for your records.

For the 2022 general election, Toronto Elections must have received rebate claims by 4:30 p.m. on Friday, December 29, 2023.

For the 2023 by-election for Mayor, Toronto Elections must receive rebate claims by 4:30 p.m. on Monday, August 12, 2024.

For the 2023 by-election for Councillor in Ward 20, Scarborough Southwest, Toronto Elections must receive rebate claims by 4:30 p.m. on Wednesday, January 15, 2025.

The City Clerk is required to administer the Contribution Rebate Program in accordance with the rules set out in the Municipal Elections Act, 1996 and the City of Toronto Municipal Code. The Municipal Elections Act requires the City Clerk to review all contributions (monetary, goods and services) reported on candidates’ financial statements and prepare reports on contributors who appear to have exceeded any of the contribution limits. This report is provided to the Compliance Audit Committee.

The City Clerk can only begin issuing rebate cheques once the Compliance Audit Committee has reviewed the City Clerk’s report.

  • For the 2022 general election, contributors will receive a rebate cheque beginning in early 2024.
  • For the 2023 By-election for Mayor, contributors will receive a rebate cheque beginning in mid to late 2024.
  • For the 2023 by-election for Councillor, Ward 20 – Scarborough-Southwest, contributors will receive a rebate cheque in early 2025.

This ensures the Contribution Rebate Program is implemented with a high level of integrity and accountability, with rebates paid only to contributors whose contributions are not identified in the City Clerk’s report or are not subject to legal proceedings resulting from the report.

Deadline to Apply for a Rebate

Toronto Elections must receive the rebate claim, either electronically or via mail, by the following deadlines:

  • For the 2022 general election, 4:30 p.m. on December 29, 2023
  • For the 2023 by-election for mayor, 4:30 p.m. on August 12, 2024
  • For the 2023 by-election for Councillor in Ward 20, Scarborough Southwest, 4:30 p.m. on January 15, 2025.

Contributors should keep a copy of the form for their records.

Processing Time

Rebates are payable to the contributor once all of the following requirements are met:

  1. The candidate has filed their financial statement(s) and additional documentation by the filing deadline(s)  and complied with all requirements under the Municipal Elections Act and the Toronto Municipal Code.
  2. The 90-day compliance audit period has concluded*.
  3. Toronto Elections has received the completed Contribution Rebate Receipt and Application form claim by the deadline(s).

*Note: If a candidate is involved in a compliance audit proceeding, their contributors will not receive a rebate until the process is complete.

The amount of money that a contributor is eligible to receive is based on the total amount of money they contributed to all candidates participating in the Program.

  • The maximum rebate amount a contributor can receive is $1,000.

Rebates will not be issued to a contributor if the total amount they have contributed to all participating candidates is $25 or less.

Rebate Formula

Total contributions of $25 or less

  • Total contributions of $25 and below are not eligible for a rebate

Total contributions between $25 and $300

  • Formula: [total contribution amount] x 75%
  • Example calculation for $200 in total contributions: $200 x 75% = $150

Total contributions over $300 but not more than $1,000

  • Formula: [total contribution amount – $300] x 50% + $225
  • Example calculation for $650 in total contributions: [$650 – $300] x 50% + $225 = $400

Total contributions more than $1,000

  • Formula: [total contribution amount – $1,000] x 33.33% + $575 (to a maximum of $1,000)
  • Example calculation for $1,200 in total contributions: [$1,200 – $1,000] x 33.33% + $575 = $641.67

Rebate Calculation Examples

Total Contributions Rebate Amount Paid
$25 or less $0.00
$25.01 $18.76
$50.00 $37.50
$100.00 $75.00
$200.00 $150.00
$300.00 $225.00
$400.00 $275.00
$500.00 $325.00
$1,000.00 $575.00
$1,200.00 $641.67
$1,500.00 $741.67
$2,000.00 $908.33
$2,100.00 $941.67
$2,200.00 $975.00
$2,275.00 $1,000.00
over $2,275 $1,000.00