Contributions are gifts made to a party or candidate for campaign purposes in the form of money, a good, a service or a discount off the usual price of a good or service. It does not include volunteer labour when, for example, a person works on a party's or candidate's campaign without receiving compensation. 

There are 2 types of contributions:

- monetary

- contributions in kind (goods and services)

Official receipts are issued for both types of contribution but only monetary contributions are eligible for a political tax credit from the Canada Revenue Agency.