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ARTICLE · 27 MARCH 2018

Capping Political Contributions From Beyond The Grave

Fogler, Rubinoff LLP
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It is helpful to note that an individual is only guilty of an offence regarding over-contribution if they knowingly exceed the contribution limit.

CanadaFamily and Matrimonial
Kathryn Balter
Kathryn Balter
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 Although not a bequest that I often see in my estate planning practice, some people with distinct political leanings have historically taken advantage of an exemption from limits to political contributions in each calendar year by making such contribution in their Wills. Prior to the introduction of Bill C-23, dubbed the Fair Elections Act, which received Royal Assent on June 19, 2014, politically-inclined individuals could take advantage of former subsection 405(2) of the Canada Elections Act, S.C. 2000, c.9 (the "Act"), which permitted unlimited political contributions by way of testamentary disposition.

This provision was replaced by section 367(2) and (3) of the Act, which provides that testamentary dispositions to political entities (as defined below) are only permissible in the following circumstances1:

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