I don't believe  donations to political parties should be tax deductible. If you want to donate to a  party, do so, but don't expect tax payers  to subsidize you.  No party or politician should accept money from any non-Canadian, non voting person or business of any ilk.  The only money a party ought to spend on elections and party business  ought to be from people who are members of  that party. Dual party memberships should be illegal.  However, the party donation limit ought to be raised to $5000 per year,  while  barring  corporate donations completely.