Information for political entities and contributors on who is eligible to contribute.
What the annual contribution limits are.
Note: limits increased January 1, 2020
Who is Eligible to Contribute?
“Contributions” are defined by legislation as money, real property, goods or services, or the use of real property, goods or services, provided to or for the benefit of a political entity, without compensation from the political entity to the donor.
Only an individual ordinary resident in Alberta may make political contributions to a registered political party, constituency association, candidate, Senatorial candidate, nomination contestant or leadership contestant.
Only a registered political party, constituency association, candidate including Senatorial candidate, nomination contestant or leadership contestant can accept political contributions and issue political tax receipts eligible for income tax credits, subject to the following limitations:
- Registered political parties may accept contributions at any time.
- Constituency associations may accept contributions at any time, except during a campaign period for an election.
- Candidates and Senatorial candidates may accept contributions only during a campaign period for an election.
- Nomination contestants may accept contributions only during a campaign period for a nomination contest.
- Leadership contestants may accept contributions only during a campaign period for a leadership contest.
Annual Contribution Limit for Individuals
Beginning January 1, 2020, an individual’s political contributions shall not exceed $4,243 per calendar year ($4,000 for calendar years 2019 and earlier) to any one or combination of the following political entities:
- registered political party
- constituency association
- nomination contestant
- leadership contestant
Beginning January 1, 2020, an individual’s political contributions to a Senate candidate shall not exceed $4,243 per calendar year. This limit is separate from, and in addition to, the annual aggregate limit for contributions to the five political entities listed above. Contributions to a Senate candidate may only be made during a Senate election campaign period.
Reporting and Receipting Contributions
The chief financial officer (CFO) of each registered political party, constituency association, candidate including Senatorial candidate, nomination contestant and leadership contestant is responsible for accepting all contributions to their respective political entity and for issuing official contribution receipts to each contributor.
CFOs must report the following information to Elections Alberta for each contributor:
- Contributor’s name
- Contributor’s address
- Amount contributed
- Date the contribution was made to, or received by, the political entity
- Date the official contribution receipt was issued
- Type of contribution (money/cash or valued)
Official contribution receipts may be issued for contributions up to $50 and must be issued for all contributions over $50. Elections Alberta publicly discloses on our website the names and contribution amounts of all individuals who contribute over $250 in the aggregate in a given reporting period to one of the following:
- a registered party and/or constituency association of that party
- a registered party and candidate of that party
- a candidate
- a Senate candidate
- a nomination contestant
- a leadership contestant
Alberta Income Tax Credits
An official contribution receipt issued to a contributor by a registered political party, constituency association, candidate, nomination contestant or leadership contestant can be claimed as a non-refundable Alberta income tax credit by the contributor. Contributions to Senatorial candidates are not eligible for income tax credits.
Income tax credits are determined in accordance with s.24 of the Alberta Personal Income Tax Act. Calculation of the available income tax credit in relation to contribution amount is shown in the table below. A maximum tax credit of $1,000 is available when total contributions reach $2,300. Tax credits must be claimed for the tax year in which the contributions are made—unused contributions cannot be carried forward to be claimed in a subsequent year.
|Amount Contributed||Available Tax Credit||Maximum Credit||Cumulative Amount|
|Up to $200||75%||$150||$150|
|Next $900 ($201 to $1,100)||50%||$450||$600|
|Next $1,200 ($1,101 to $2,300)||33.3%||$400||$1,000|