You can claim this tax credit if you were a resident of Ontario at the end of the tax year and you contributed to a registered Ontario political party, or constituency association, or to a candidate in an Ontario provincial election.
You or your spouse or common-law partner can claim the credit but a contribution cannot be divided between the two of you if only one receipt was issued.
You must file an Ontario tax return for the tax year and claim this refundable tax credit on form ON 479, Ontario Credits.
You can find additional information in the forms package that you receive with your income tax return. You can also call 1 866 ONT-TAXS (1 866 668-8297) to ask questions or request Information Bulletin 6304 - Political Contribution Tax Credit.