Nomination Contestant Campaign Returns

Introduction

NOMINATION CONTESTANTS’ ELECTION EXPENSES AND CONTRIBUTIONS

Contestant’s nomination campaign returns

Under section 478.23 of the Act, the financial agent of a nomination contestant who has accepted contributions of $1,000 or more in total or incurred nomination campaign expenses of $1,000 or more in total is required to present the nomination campaign return to the Chief Electoral Officer within four months of the selection date, or four months after polling day if the selection date of a nomination contest falls within an election period for that electoral district or the 30 days before it. The return sets out the information on the nomination contestant’s expenses, contributions, loans and transfers as well as other required documents, including the auditor's report relating to the return. The auditor's report is required if the financial agent of a nomination contestant has accepted contributions of $10,000 or more in total or incurred nomination campaign expenses of $10,000 or more in total.

Contributions

Contributions to nomination contestants may be made in the form of money, goods or services. The Act sets limits on the amount that may be contributed to a nomination contestant. Contributions to a nomination contestant do not qualify for an income tax credit.

Under section 404 of the Canada Elections Act, nomination contestants may only accept contributions from individuals who are Canadian citizens or permanent residents of Canada.

Nomination campaign expenses and personal expenses

A nomination campaign expense is an expense reasonably incurred by or on behalf of a nomination contestant during a nomination contest as an incidence of the contest.

A nomination contestant may also declare personal expenses, which the Act defines as any reasonable amount incurred in relation to his or her nomination campaign. The expenses may include travel and living expenses as well as expenses for child care and dependant care. A contestant with a disability may also include expenses specifically related to their disability.

Personal expenses are not included in the total amount of nomination campaign expenses subject to the limit.

Limit for nomination campaign expenses

The Act limits the amount a nomination contestant may spend during a nomination contest.

The limit for a nomination contestant is based on the candidate election expenses limit for that district at the previous general election. The limit therefore varies from district to district.

Surplus of nomination campaign funds

A surplus of nomination campaign funds occurs when a contestant’s nomination campaign revenues exceed the sum of the contestant’s nomination campaign expenses paid and the amounts transferred by the nomination contestant to the registered party, to the registered electoral district association of the party that held the contest or to the official agent of the candidate endorsed by the party in the electoral district.

The Act requires that a surplus of nomination campaign funds be paid to the official agent of the candidate endorsed by the registered party in the electoral district in which the nomination contest was held, or the registered electoral district association that held the nomination contest or the registered party for whose endorsement the contest was held.

In the case where the financial agent receives a notice of estimated surplus, the financial agent shall dispose of the surplus within 60 days after receiving the notice. In the case where the financial agent has not received the above notice, 60 days after the nomination contestant’s campaign return is filed.

NOTE TO THE READER

Rounding of figures

Because the figures given in the tables in this report were rounded, there may be some discrepancies in the totals.

Appointment of auditor

The Act requires that the auditor appointed by a nomination contestant, when one is required, be a member in good standing of a corporation, an association or an institute of professional accountants. Included in this definition are offices in which all the associates are such members.

Correcting a return

The Act provides for nomination contestants and financial agents to apply in writing to the Chief Electoral Officer for authorization to correct an error or omission discovered in the original return.

Updated return

Where claims are paid after filing the initial return and after obtaining the written authorization from the Chief Electoral Officer, the nomination contestant's financial agent must present an updated return detailing the nature of the transaction.

You will find below information about the Contestant’s Nomination Campaign Return and the instructions given to their financial agent for filling it out.

Introduction

As the financial agent for a nomination contestant, you must submit the Contestant’s Nomination Campaign Return (EC 20171) to the Chief Electoral Officer within four months of the selection date, or if the contest is held during an election period or the 30 days before it, within four months after election day. This introduction to the form has three sections: a brief description of the contents of the four parts of the form, notes on revenues and notes on expenses. It is followed by detailed instructions for filling out the Contestant’s Nomination Campaign Return (EC 20171).

A. The parts of form EC 20171

The following sections of the form indicate the bookkeeping records that you must maintain, together with supporting invoices, receipts and vouchers, bank statements, cancelled cheques, deposit slips, copies of receipts that have been issued for contributions, and details of anonymous contributions of $20 or less.

Part 1. Declaration

Part 2. Cash inflows

Part 3. Cash outflows

Part 4. Summary and cash reconciliation

B. Accounting System - Notes on Revenues

You must deposit all campaign revenues in the campaign bank account. You should maintain files and records containing:

• copies of all documents relating to revenues, such as promissory notes for loans
• copies of all receipts issued for all monetary and non-monetary contributions over $20
• records of proceeds from fundraising functions
• copies of all bank statements and deposit slips, and
• the name and address of every contributor and lender, as well as the amount and date of each contribution or loan

C. Accounting System - Notes on Expenses

Within three months after the selection day, you must obtain the Contestant’s Statement of Personal Expenses (EC 20175) from the nomination contestant showing the details of all personal expenses paid by the contestant that you have not reimbursed. Personal expenses paid by the contestant and not reimbursed within four months after the selection date or election day, as the case may be, should be reported as unpaid claims if the intention is to reimburse the contestant and as discount expenses and non-monetary contributions if the intention is not to reimburse the contestant.

A voucher must support all expenses of $50 or more. Vouchers include invoices, pro forma invoices, receipts, packing slips, bills of lading, contracts and so forth. You should number the vouchers starting with number 1 and record that number on the voucher. You will also record the number in part 3a (Statement of expenses - nomination campaign expenses), and in part 3b (Statement of expenses other than nomination campaign expenses declared in part 3a, column 8).

Within four months after the selection date or election day, as the case may be, you must submit originals of the vouchers, along with all returned cheques, deposit slips and bank statements, with the completed Contestant’s Nomination Campaign Return. You should retain copies of all vouchers and cheques for your files.

You must pay all cash expenses reported in this Contestant’s Nomination Campaign Return from the campaign bank account with the exception of personal expenses of the contestant that may be paid by the contestant or paid from the campaign bank account.

Filling out the Contestant’s Nomination Campaign Return

Part 1. Declaration

In this part, you, as the financial agent, report administrative information about the contestant’s nomination campaign. Both you and the contestant must sign the declaration about the completeness and accuracy of the return.

A. Campaign information

Enter the name of the party, the name of the electoral district, the electoral district code, and the selection date.

B. Contestant’s information

Enter the contestant’s full name, address, residence telephone number, business telephone number and e-mail address.

C. Financial agent’s information

Enter your full name, address, residence telephone number, business telephone number, and e-mail address.

D. Required documents

Make sure that you have completed all the documents listed and forwarded them to the Chief Electoral Officer.

E. Declaration

This section contains the contestant’s and financial agent’s declaration about the completeness and accuracy of the return. Both you and the contestant must sign and put the date in the space indicated.

Part 2a. Statement of contributions received

You must give the full name and address of each contributor who has donated a total amount of funds and goods or services greater than $200.

Elections Canada recommends that you inform your contributors of the requirement for the Chief Electoral Officer to publish the names and addresses of contributors who give more than $200, under section 412 of the Canada Elections Act.

1. Determine the total monetary and non-monetary amount contributed by each campaign contributor. 

2. For multiple contributions from the same contributor that total an amount greater than $200, for each contribution enter:

   • the full name and address of the contributor
   • the date received
   • the monetary or non-monetary contribution amount, and
   • in the last row used for the same contributor, the total amount for that contributor

   For example, in the case of the same contributor who made three separate contributions - two $75 monetary contributions and one $75 non-monetary contribution, for a total of $225 - for each contribution report the name and address of the contributor, the amount and the date received in one row. In the Total per contributor column of the third row, enter $225.

3. For single contributions greater than $200, enter:

   • the full name and address of the contributor
   • the date received
   • the monetary or non-monetary contribution amount, and
   • the total amount per contributor
4. Use as many pages as necessary for carrying forward the totals from the previous pages.
5. For all aggregated contributions of $200 or less, other than contributions described in point 6 below, on the last page that you use for part 2a, in the row titled “Total amount of monetary and non-monetary contributions of $200 or less”, enter the total amount of contributions of $200 or less and the total number of contributors of $200 or less in column 1 for monetary contributions and in column 2 for non-monetary contributions. Total columns 1 and 2 in column 3. In calculating the number of contributors, be sure to count multiple contributions from the same individual as one contributor.
6. For anonymous contributions of $20 or less, on the last page that you use for part 2a, enter in columns 1 and 2 the total amount and the approximate number of contributors for both monetary and non-monetary contributions, and enter in column 3 the total amounts and number of contributors. Be sure to include the supporting documentation for all anonymous contributions: a description of the function at which the contributions were collected, the date of the function, the approximate number of people at the function, and the total amount of anonymous contributions accepted.
7. On the last page of part 2a, enter the total amount of all contributions and the total number of contributors in the last two rows.

Part 2b. Statement of contributions received - Details of operating loans

In this part of the return, you must provide information on any loans taken out by the campaign.

You should be aware that if an interest rate less than the market rate at the time you received the loan is charged on the loan, a non-monetary contribution equal to the value of the foregone interest was made to the campaign. If the value of the contribution is less than or equal to $200 and the lender is not normally in the business of lending, you do not need to report a contribution. But if the value of the contribution is greater than $200 or if the lender is in the business of lending funds, you must report a non-monetary contribution in part 2a.

1. Enter the date the loan was received, the full names of the lender and of the guarantor (if applicable).
2. Enter the complete address of the lender.
3. Enter the interest rate.
4. Enter the principal of the loan in column 1 for loans from individuals and in column 2 for loans from others.
5. Record the total amount and number of lenders for each category (individuals and others).
6. In the overdraft / line of credit row, indicate whether or not an overdraft or line of credit was used by checking the Y or N box. If yes, record the name and address of the financial institution, the interest rate, and the maximum amount drawn on the overdraft or line of credit.

Part 2c. Statement of contributions received - Contributions returned to donors or otherwise dealt with in accordance with the Act

In this part, you must provide details of any monetary contribution deposited in the bank account, or non-monetary contribution used, when the amount or commercial value of the contribution is subsequently returned to the donor or remitted to the Chief Electoral Officer.

1. Enter the date you received the returned or remitted contribution.
2. If available, enter the full name and address of the contributor, and check the box corresponding to the class of contributor (A for individuals and B for others).
3. Enter the amount of the monetary contribution or the commercial value of the non-monetary contribution, and enter the date the contribution was returned to the donor or the date the contribution was remitted to the Chief Electoral Officer.
4. If you use more than one page, carry forward the total of the Amount or commercial value column to the last page of part 2c, and enter the grand total of contributions you returned or remitted in the Total box.

Part 2d. Statement of transfers received

In this part, you provide the details of all goods and services transferred from a registered party or a registered association, and details of all funds and goods and services transferred from a candidate to his or her own nomination campaign.

1. Enter the date you received each transfer of funds or goods and services.
2. Enter the name of the registered party, registered association or candidate that made the transfer.
3. Enter the monetary or non-monetary amount of the transfer in the appropriate column.
4. Repeat this process for all transfers you received.
5. Enter the total of each column in the Total row.

Part 2e. Statement of cash inflows other than contributions, loans and transfers

Use this part to report other cash inflows, such as:

• the non-contribution portion of any fundraising revenue
• bank interest earned
• refunds from suppliers
• returned cash advances, and

• proceeds from the sale of any purchased assets (a fax machine or computer, for example)

  1. Enter the date you received the cash inflow, and an explanation of what kind it is.
  2. Record in the appropriate column the amount of the cash inflows you received.
  3. Repeat this process for all other cash inflows you received.
  4. Carry forward any totals from previous pages, if necessary, and give the total of each of columns 1 to 6.
  5. Enter the grand total of columns 1 to 6 in the Grand total box.

Part 2f. Summary of contributions, loans, transfers and other cash inflows

In this part, you summarize the contributions, loans, transfers and other cash inflows reported in parts 2a, 2b, 2d, and 2e.

1. In row 1, enter the monetary and non-monetary contributions and number of contributions you reported in the last two rows of part 2a
2. In row 2, enter the total amount and the number of loans reported from individuals in part 2b
3. In row 3, enter the total amount and the number of loans reported from others in part 2b.
4. In row 4, enter the sum of rows 2 and 3.
5. In row 5, enter the non-monetary transfers you received from the registered party and reported in column 2 of part 2d.
6. In row 6, enter the non-monetary transfers you received from registered associations and reported in column 4 of part 2d.
7. In row 7, enter the monetary and non-monetary transfers you received from the candidate's campaign and reported in the last two columns of part 2d
8. In row 8, enter the sum of rows 5 to 7
9. In row 9, enter the total of other cash inflows you reported in part 2e.
10. In row 10, enter the sum of rows 1, 4, 8 and 9.

Part 3a. Statement of expenses - Nomination campaign expenses

The Act defines a nomination campaign expense as any cost incurred, or non-monetary contribution received, by or on behalf of a nomination contestant during the nomination contest and as part of the contest, including a personal expense of the contestant. Expenses that meet this definition appear in columns 1 to 6, with the exception of personal expenses which appear in column 7. All other amounts appear in column 8.

Goods and services may be paid for, donated or remain unpaid four months after the selection day or the election day, as the case may be, or a combination of any of these. In the appropriate column, enter the amount of payment, the commercial value of the goods or services donated, and any amount remaining unpaid.

1. Date: Enter the date on which the expense was incurred.
2. Supplier: Enter the name of the firm, organization or person providing the goods and services.
3. Cheque number: You should number cheques consecutively. Enter the number of the cheque in this column. If the full value of goods or services is donated or remains unpaid, leave the column blank.
4. Voucher number: Vouchers must support expenses valued at $50 or more. If an individual supplies goods or services and does not provide an invoice, you must prepare a pro forma voucher. You must assign a number consecutively to each invoice or voucher, write it on each invoice or voucher, and enter it in this column.
5. Amount paid: Enter the amount paid to the supplier.
6. Discounts: Enter the difference between the amount charged to the campaign and the commercial value of the goods or services. If goods or services were provided free of charge, enter the full commercial value in this column. If the commercial value is $200 or less, do not enter goods or services donated by persons not in the business of supplying these goods or services. Each amount must also appear in part 2a as a non-monetary contribution, in part 2c as a returned non-monetary contribution or in part 2d as a non-monetary transfer from a registered party, a registered association or the candidate's campaign.
7. Unpaid claim: Enter the amount of the claim that remains unpaid to the supplier four months after the selection day or the election day as the case may be. The disputed portion of an unpaid claim is not considered to be a nomination campaign expense, and you should report it in column 8 (amounts not included in nomination campaign expenses). You will have to complete part 3d regarding the unpaid claims.
8. Commercial value of goods and services: Enter the current commercial value of the goods or services under the appropriate column or columns. The commercial value that you enter should be equal to the sum of the amount paid, the discount and the unpaid claim columns for that line.
   
   All amounts you enter in column 7 (contestant’s personal expenses) are classified by category (such as travel, accommodation and so forth) in part 3c.
   
   You will have to explain all amounts you enter in column 8 (amounts not included in nomination campaign expenses) in part 3b. These amounts include cash advances, loan repayments, transfers to the registered party, transfers to the registered association, transfers to the candidate endorsed by the party, and the residual value of any assets or unused inventories.
9. Total the columns individually. The total of expenses entered in columns 1 to 8 must equal the sum of amounts paid, discounts, and unpaid claims.
10. On the last page of part 3a, add columns 1 to 6. This amount represents the total nomination campaign expenses subject to the limit.

Part 3b. Statement of expenses other than nomination campaign expenses

In this part, you provide details of all expenses that you reported in column 8 of part 3a. The grand total of part 3b must be equal to the total of column 8 in part 3a.

1. Date: Enter the date on which the expense was incurred.
2. Supplier: Enter the name of the firm, organization or person.
3. Cheque number: Enter the number of the cheque in this column. If the goods or services were donated or remain unpaid, leave this column blank.
4. Voucher number: Enter the voucher number reported in part 3a.
5. Discount: Enter the difference between the amount paid and the commercial value of the goods or services. If the goods or services were provided free of charge, you must enter the full commercial value in this column.
6. Unpaid Claim: Enter the amount of the claim that remains unpaid to the supplier.
7. Amount: Enter the amount under the appropriate column.
8. Explanation: Explain why this expense does not meet the statutory definition of a nomination campaign expense.
9. On the last page of this part, add columns 1 to 6.

Part 3c. Statement concerning personal expenses declared in part 3a, column 7

The amount you report in this part must be equal to the amount you reported in column 7 of part 3a.

1. Transportation costs to the electoral district: Report the transportation costs incurred by the contestant to travel to his or her electoral district, dividing the expenses among mileage, public transportation, rental, gas and oil, and repairs.
2. Cost of temporary lodging necessary for the campaign: Report the costs of temporary lodging incurred by the contestant during the nomination campaign. Divide the costs among hotel and motel, apartment and condominium, and other. For other, provide details on a separate sheet.
3. Cost of meals and incidental expenses related to the campaign: Report the costs of meals and other expenses incurred during the nomination campaign.
4. Transportation costs within the electoral district: Report the transportation costs incurred by the contestant to travel within his or her electoral district, dividing the expenses among mileage, public transportation, rental, gas and oil, and repairs.
5. All other necessary personal expenses related to the campaign: Report all other necessary personal expenses incurred during the nomination campaign.
6. Total personal expenses of the contestant: Add items 1 to 5.

Part 3d. Statement of unpaid claims declared in part 3a

In this part, provide details of all expenses you reported as unpaid in part 3a. Whether these claims are disputed or undisputed, you may not pay them without the authorization of the Chief Electoral Officer.

If the Chief Electoral Officer refuses the authorization or any conditions of the authorization are not met, you, the contestant or the person with a claim to be paid may apply to a judge to authorize the payment of the claim.

1. Full name of supplier: Enter the name of the supplier. If the supplier is an individual, you have to provide the family name, given name and initial, if applicable.
2. Address: Enter the address of the supplier.
3. Class of contributor: Give the class of contributor to which the claimant belongs.
4. Amount agreed and Amount disputed: Enter the amount of the unpaid claim that is agreed in the Amount agreed column, or enter the amount that is disputed in the Amount disputed column. If part of the claim is disputed and part undisputed, enter the appropriate amount in each column.

Part 4. Campaign financial summary

In this part, you must summarize all campaign transactions and calculate the campaign monetary surplus according to the transactions you reported in the return. You then reconcile the monetary surplus to the campaign bank account balance, less any outstanding cheques and plus any deposits in transit. All campaign transactions must flow through the campaign bank account, and so the total credits to the campaign account plus any deposits in transit should equal the total campaign cash inflows. Similarly the total debits to the campaign account plus any outstanding cheques should equal the total campaign cash outflows.

A. Date of EC 20171

Enter the date up to which you have reported all campaign transactions in this return.

B. Contributions and other cash inflows

1. In box 1a, enter the monetary contributions reported in row 1, column 1 of part 2f.
2. In box 1b, enter the non-monetary contributions you reported in row 1, column 2 of part 2f.
3. In box 1c, enter the total loans you reported in part 2f.
4. In box 1d, enter the sum of boxes 1a, 1b and 1c.
5. In box 2a, enter the amount from box 1b.
6. In box 2b, enter the total of monetary contributions returned or remitted as reported in part 2c.
7. In box 2c, enter the total monetary transfers received as reported in row 8, column 1 of part 2f.
8. In box 2d, enter the total of other cash inflows received as reported in row 9, column 1 of part 2f.
9. For box 2e, first do the following calculation: from the figure in box 1d, subtract the figure in box 2a, and add the figures in boxes 2b, 2c and 2d. That is, 2e = 1d - 2a + 2b + 2c + 2d. Then enter the result in box 2e. This calculation will determine the total campaign cash inflows according to the transactions you reported in the return.

C. Expenses and cash outflows

1. In box 3, enter the permitted limit of nomination campaign expenses that Elections Canada provided you earlier.
2. In box 4, enter the nomination campaign expenses that you reported in the Grand total box in the last row of part 3a.
3. In box 5a, enter the contestant’s personal expenses that you reported in the total of column 7 of part 3a
4. In box 5b, enter the total amounts not included in nomination campaign expenses that you reported in the total of column 8 of part 3a.
5. In box 5c, enter the sum of boxes 4, 5a and 5b.
6. In box 6a, enter the total discounts reported in the total of the Discount column of part 3a.
7. In box 6b, enter the total unpaid claims reported in the total of the Unpaid claims column of part 3a.
8. For box 6c, first do the following calculation: from the figure in box 5c, subtract the figure in box 6a and the figure in box 6b. That is, 5c - 6a - 6b. Then enter the result in box 6c. This calculation will determine the total campaign cash outflows.

D. Monetary surplus and bank reconciliation

1. In box 7a, enter the total campaign cash inflows from box 2e.
2. In box 7b, enter the total campaign cash outflows from box 6c.
3. In box 7c, first subtract the figure in box 7b from the figure in box 7a. Then enter the result in box 7c. This calculation will determine the campaign's monetary surplus as of the date of the return (in section A), according to the transactions you reported in the return.
4. In box 8a, enter the total credits (cash inflows) to the campaign bank account as of the date reported in section A. The total credits are generally summarized at the bottom of each month's bank statement; you will have to add the credits on all bank statements up to the date reported in section A.
5. In box 8b, enter the total debits (cash outflows) to the campaign bank account as of the date reported in section A. The total debits are generally summarized at the bottom of each month's bank statement; you will have to add the debits on all bank statements up to the date reported in part 1, section A.
6. For box 8c, subtract the value in box 8b from the value in box 8a and enter the result, which will be the actual campaign bank account balance as of the date reported in part 4, section A.
7. In box 8d, enter the amount of any outstanding cheques (that is, cheques issued but not yet cashed).
8. In box 8e, enter the amount of any deposits in transit (that is, deposits made at the bank but not yet credited to the account).
9. For box 8f, first perform the following calculation: from box 8c, subtract the amount of box 8d and add the amount of box 8e. That is, 8c - 8d + 8e. Enter the result in box 8f, which will be the effective campaign bank account balance as of the date reported in section A.

If you have correctly reported all campaign transactions in the return, and all transactions have been processed through the campaign bank account, the amount in box 7c should equal the amount in box 8f.

If this amount is positive, you will need to use these figures in the completion of the Nomination Contestant's Statement of Surplus / Updated Campaign Return.

Contributions Received Before January 1, 2007
Supplement to the Campaign Return

As the official agent of a candidate or as the financial agent of a nomination contestant, you may have received contributions to the campaign before January 1, 2007. If so, you must attach this form to your campaign return and fill out whichever parts are applicable.

If you received contributions before January 1, 2007, complete the following steps:

1. Enter the information for all contributions received before January 1, 2007, in parts 1, 2, 3 or 4, following the instructions for each part.
2. Complete the summary of contributions in part 5.
3. Any non-monetary contributions reported in parts 1, 2 or 3 must also be reported as discount expenses in part 3a of the Candidate's Electoral Campaign Return (EC 20120) or part 3a of the Contestant's Nomination Campaign Return (EC 20171).
4. Carry forward the totals from part 5 to the Candidate's Electoral Campaign Return (EC 20120), part 2f, row 2; or to the Contestant's Nomination Campaign Return (EC 20171), part 2f, row 2.
5. Attach the completed EC 20161 to the completed EC 20120 (for candidates) or the completed EC 20171 (for nomination contestants).

Key reporting differences for funds received before and after January 1, 2007:

There are two main differences in reporting funds and goods and services received before January 1, 2007, and funds and goods and services received on or after January 1, 2007:

1. Before January 1, 2007, there were four classes of contributors: A - Individuals, B - Corporations, C - Trade Unions, D - Associations, as defined by subsection 405.3(3). As of January 1, 2007, only individuals are eligible contributors.
2. Before January 1, 2007, anonymous contributions from general solicitation at a meeting or fundraising event could not exceed $25 per person. As of January 1, 2007, these contributions may not exceed $20 per person.

Part 1. Details of contributions from individuals

This part of the return is used to report all contributions from individuals received before January 1, 2007.

You must give the full name and address of each contributor who has donated a total amount of funds and goods or services greater than $200.

Elections Canada recommends that you inform your contributors of the requirement, under section 412 of the Canada Elections Act, for the Chief Electoral Officer to publish the names and addresses of contributors who give more than $200.

1. Determine the total monetary and non-monetary amount donated by each campaign contributor.

2. If multiple contributions from the same donor total more than $200, for each contribution enter:

   • the full name and address of the contributor
   • the date received
   • the monetary or non-monetary contribution amount
   • in the last row used for the same contributor, the total amount for that contributor

   If, for example, the same donor made three separate contributions - two $75.00 monetary contributions and one $75.00 non-monetary contribution, for a grand total of $225.00 - you would use one row to report the amount and the date each $75.00 contribution was received, and enter $225.00 in the "Total per contributor" column of the third row. The name and address of the contributor would be entered in all three rows.

3. For single contributions greater than $200, enter:

   • the full name and address of the contributor
   • the date received
   • the monetary or non-monetary contribution amount
   • the total amount per contributor
4. Use as many pages as necessary and carry forward the totals from the previous pages.
5. For all aggregated contributions of $200 or less, on the last page that you use for part 1, in the row headed "Total amount of monetary and non-monetary contributions of $200 or less," enter the total amount of contributions of $200 or less and the total number of contributors of $200 or less in column 1 for monetary contributions, and in column 2 for non-monetary contributions. Total columns 1 and 2 in column 3. In calculating the number of contributors, be sure to count multiple contributions from the same individual as one contributor.
6. For anonymous contributions of $25 or less, on the last page that you use for part 1, enter in columns 1 and 2 the total amount and the approximate number of contributors for both monetary and non-monetary contributions, and enter in column 3 the total amount and number of contributors. Be sure to include the supporting documentation for all anonymous contributions: a description of the function at which the contributions were collected, the date of the function, the approximate number of people at the function, and the total amount accepted in anonymous contributions.
7. On the last page of part 1, enter the total amount of all contributions and the total number of contributors in the last two rows.

Part 2. Statement of contributions received - Details of contributions from corporations

This part of the return is used to report all contributions from corporations received before January 1, 2007.

You must give the full name and address of each contributor who has donated a total amount of funds and goods or services greater than $200.

Elections Canada recommends that you inform your contributors of the requirement, under section 412 of the Canada Elections Act, for the Chief Electoral Officer to publish the names and addresses of contributors who give more than $200.

1. Determine the total monetary and non-monetary amount donated by each campaign contributor.

2. If multiple contributions from the same donor total more than $200, for each contribution enter:

   • the full name and address of the contributor, including the name of the chief executive officer or president in the case of a numbered company
   • the date received
   • the monetary or non-monetary contribution amount
   • in the last row used for the same contributor, the total amount for that contributor

   If, for example, the same donor made three separate contributions - two $75 monetary contributions and one $75 non-monetary contribution, for a grand total of $225 - you would use one row to report the amount and the date each $75 contribution was received, and enter $225 in the "Total per contributor" column of the third row. The name and address of the contributor would be entered in all three rows.

3. For single contributions greater than $200, enter:

   • the full name and address of the contributor, including the name of the chief executive officer or president in the case of a numbered company
   • the date received
   • the monetary or non-monetary contribution amount
   • the total amount per contributor
4. Use as many pages as necessary and carry forward the totals from the previous pages.
5. For all aggregated contributions of $200 or less, on the last page that you use for part 2, in the row headed "Total amount of monetary and non-monetary contributions of $200 or less," enter the total amount of contributions of $200 or less and the total number of contributors of $200 or less, in column 1 for monetary contributions and in column 2 for non-monetary contributions. Total columns 1 and 2 in column 3. In calculating the number of contributors, be sure to count multiple contributions from the same corporation as one contributor.
6. On the last page of part 2, enter the total amount of all contributions and the total number of contributors in the last two rows.

Part 3. Statement of contributions received - Details of contributions from trade unions

This part of the return is used to report all contributions from trade unions received before January 1, 2007.

You must give the full name and address of each contributor who has donated a total amount of funds and goods or services greater than $200.

Elections Canada recommends that you inform your contributors of the requirement, under section 412 of the Canada Elections Act, for the Chief Electoral Officer to publish the names and addresses of contributors who give more than $200.

1. Determine the total monetary and non-monetary amount donated by each campaign contributor.

2. If multiple contributions from the same donor total more than $200, for each contribution enter:

   • the full name and address of the contributor
   • the date received
   • the monetary or non-monetary contribution amount
   • in the last row used for the same contributor, the total amount for that contributor

   If for example, the same donor made three separate contributions - two $75 monetary contributions and one $75 non-monetary contribution, for a grand total of $225 - you would use one row to report the amount and the date each $75 contribution was received, and enter $225 in the "Total per contributor" column of the third row. The name and address of the contributor would be entered in all three rows.

3. For single contributions, enter:

   • the full name and address of the contributor
   • the date received
   • the monetary contribution amount
   • the total amount per contributor
4. Use as many pages as necessary and carry forward the totals from the previous pages.
5. For all aggregated contributions of $200 or less, on the last page that you use for part 3, in the row titled "Total amount of monetary and non-monetary contributions of $200 or less," enter the total amount of contributions of $200 or less and the total number of contributors of $200 or less, in column 1 for monetary contributions and in column 2 for non-monetary contributions. Total columns 1 and 2 in column 3. In calculating the number of contributors, be sure to count multiple contributions from the same trade union as one contributor.
6. On the last page of part 3, enter the total amount of all contributions and the total number of contributors in the last two rows.

Part 4a. Statement of contributions received - Details of contributions from associations, as defined in subsection 405.3(3)

This part of the return is used to report all contributions from unincorporated associations received before January 1, 2007.

You must give the full name and address of each contributor.

Elections Canada recommends that you inform your contributors of the requirement, under section 412 of the Canada Elections Act, for the Chief Electoral Officer to publish the names and addresses of all contributors.

1. Determine the total monetary amount contributed to the campaign by each association, as defined in subsection 405.3(3).

2. For multiple contributions from the same donor, for each contribution enter:

   • the full name and address of the association as defined in subsection 405.3(3)
   • the date received
   • the monetary contribution amount
   • in the last row used for the same contributor, the total amount for that contributor

   If for example, the same donor made three separate $75 contributions, for a grand total of $225, you would use one row to report the amount and the date each $75 contribution was received, and enter $225 in the "Total per contributor" column of the third row. The name and address of the contributor would be entered in all three rows.

3. For single contributions, enter:

   • the full name and address of the association as defined in subsection 405.3(3)
   • the date received
   • the monetary contribution amount
   • the total amount per contributor
4. Use as many pages as necessary and carry forward the totals from the previous pages.
5. On the last page of part 4a, enter the total amount of all contributions and the total number of contributors in the last two rows.

Part 4b. Details of contributions from an association as defined in subsection 405.3(3) and declared in part 4a

This part of the return provides details on all contributions reported in part 4a. You must give information about the original source of the funds for all contributions from associations as defined in subsection 405.3(3). The association must disclose to the campaign the name and address of each individual whose money forms part of the contribution, the amount of money provided by the individual that is included in the contribution, and the date on which it was provided to the association.

Elections Canada recommends that you inform your contributors of the requirement for the Chief Electoral Officer (under section 412 of the Canada Elections Act ) to publish the name and address of each individual whose money formed part of the contribution from an association as defined in subsection 405.3(3).

1. The information required in this part appears in the form Details of a Contribution from an Association as Defined by Subsection 405.3(3) (EC 20160). This form is completed, signed and dated by a representative of the association and provided to the official agent along with the related monetary contribution. You should not accept a contribution from an association as defined in subsection 405.3(3) without the accompanying form.
2. Use a separate part 4b for each contributing association reported in part 4a.
3. Enter the name and address of the association, the name of the individual responsible for the association, and the total aggregated amount of the monetary contribution previously declared in part 4a.
4. Enter the date of receipt of all contributions that form part of the money provided by the association, the full name and address of the individual contributor to the association, and the amount of money donated.
5. Carry forward the total contribution from the previous page to the last page of part 4b that you use, and calculate the grand total. This total must be the same as the amount reported in part 4a.

Part 5. Summary of contributions, transfers and other cash inflows

In this part, you summarize the contributions, transfers and other cash inflows reported in parts 1 to 4.

1. In row 1, enter the monetary and non-monetary contributions and the number of contributors reported in the last two rows of part 1.
2. In row 2, enter the monetary and non-monetary contributions and the number of contributors reported in the last two rows of part 2.
3. In row 3, enter the monetary and non-monetary contributions and the number of contributors reported in the last two rows of part 3.
4. In row 4, enter the monetary contributions and the number of contributors reported in the last two rows of part 4a.
5. In row 5, total all amounts from rows 1 to 4.
6. Carry forward the totals from row 5 to the Candidate's Electoral Campaign Return (EC 20120), part 2f, row 2; or to the Contestant's Nomination Campaign Return (EC 20171), part 2f, row 2.