Political parties report the contributions they receive annually and both political parties and candidates report their contributions following an election. However, only political contributions over $250 in total are disclosed publicly. A contribution over $250 is made when the total of monetary and in kind contributions exceed $250, even though both the monetary and in kind contributions, individually, may be less than $250. 

Beginning January 1, 2016, the maximum annual credit is $650 which results from a contribution of $1,275 or more.

The credit amount is calculated as the sum of: 

• 75% of the first $400 of contributions
• 50% of the next $350 of contributions
• 33.33% of the next $525 of contributions

Contributions can be made by persons as:

• an individual
• a corporation which is incorporated in any jurisdiction
• a partnership or other unincorporated association, organization or body that is registered under the Partnership and Business Names Act

Unincorporated groups are:

• a trade union 
• a political party
• any other entity that is not a person

There is no limit on contribution amounts. A contributor can make a contribution of any amount as long as it is properly receipted and reported by the party or candidate.

There is no limit on the total amount of contributions a party or a candidate can accept, as long as the contributions are properly disclosed. 

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)