A contribution refers to any gift of money to a party or to an independent candidate, any service rendered or goods furnished free of charge, for political purposes. Any money, goods or service furnished by the candidate himself in view of his election is also considered a contribution.
Legal persons (companies, unions, etc.) are strictly forbidden from making contributions.
Contributions of money of over $100 must be made by means of a cheque, other payment order signed by the elector, a credit card or a transfer of funds to an account held by the official representative. For a contribution made by credit card or transfer of funds, the elector must sign a form produced by the official representative.
For every contribution, the elector must receive a receipt and his contribution of money may result in a maximum tax credit of $105 (75% of the first $140).
The total contributions, in the form of money and goods and services, cannot exceed, during the same fiscal year (calendar year), for the same elector, the sum of $1,000 to each party and to each authorized independent candidate.