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Election Advertising Handbook for Third Parties, Financial Agents and Auditors (EC 20227) – April 2017

3. Reporting

The Canada Elections Act requires certain financial reports to be completed and submitted by set deadlines.

The forms are available on the Elections Canada website in fillable PDF format.

A third party's election advertising report is published on the Elections Canada website soon after it is received.

3.1 Reporting obligations

Third party reporting obligations
Report Details Deadline Who is responsible Submit to whom
General Form—Third Party Register with Elections Canada The third party has incurred election advertising expenses totalling $500 or more and an election has been called Third party representative Elections Canada
General Form—Third Party Report on changes of registry information Immediately after a change of registry information Third party representative Elections Canada
Third Party Election Advertising Report Every third party that registers for an election must submit this report 4 months after
election day*
Financial agent Elections Canada
Auditor's report If the third party incurs election advertising expenses totalling $5,000 or more, an auditor's report must accompany the Third Party Election Advertising Report 4 months after
election day*
Financial agent Elections Canada

*Applies to general elections and by-elections.

Note: The Canada Elections Act does not allow for extensions to the submission deadline for election advertising reports.

Note: The financial agent must keep the original of every bill, voucher or receipt for each election advertising expense greater than $50. Although they are not required at the time of filing, Elections Canada may require that such documents be produced at a later date for audit purposes.

3.2 Report submission

The required reports, including the Third Party Election Advertising Report, may be submitted to Elections Canada in various ways.

The forms are available on the Elections Canada website in fillable PDF format.

How to submit reports to Elections Canada
How to send
  1. Sign the pages requiring signatures.
  2. Send the reports by courier, mail, fax or email (in PDF format)
    to Elections Canada.
Email efr-rfe@elections.ca
Mail

Elections Canada
30 Victoria Street, Gatineau, Quebec K1A 0M6

Fax

Political Financing
1-888-523-9333 (toll-free)
1-819-939-1803

Notes

  • Documents submitted to Elections Canada have to be signed.
  • It is recommended that you keep a copy of all documents submitted.