TERMIUM Plus®

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AMOUNT CONTRIBUTED [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
  • Electoral Systems and Political Parties
CONT

A taxpayer may claim a tax credit for his aggregate contributions to officially nominated candidates at an election and to political parties.

OBS

Statutes cited: Canada Elections Act, The Election Finances Act (Manitoba).

OBS

Amount contributed: Income Tax Act, section 127(4.1).

French

Domaine(s)
  • Fiscalité
  • Systèmes électoraux et partis politiques
DEF

Les dons d'argent à un parti politique, à une association de comté ou à un candidat, les services qui leur sont rendus et les biens qui leur sont fournis, à titre gratuit, à des fins politiques; [...] [Loi régissant le financement des partis politiques, Québec].

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Sistemas electorales y partidos políticos
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