From the City of Kingston website:
Any person who is a resident of Ontario may make a contribution to a candidate’s campaign. Campaign contributions are any money, goods or services that are given to a candidate for use in their campaign.
Individuals may contribute a maximum of $1,200 to a single candidate. This includes the value of any goods or services donated to the campaign. Individuals may not contribute more than $5,000 in total to candidates running for offices on the same council or school board. Contributions of $25 or more may not be made in cash. All contributions above $25 must be made by cheque, money order, or by a method that clearly shows where the funds come from.
Contributions to municipal and school board candidates are not tax deductible.