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

Tables and Reminders

The tables and reminders in this section are quick reference tools for the use of third parties, financial agents and auditors.

The section contains the following:

Registration requirements

Registration requirements
Text description "Registration requirements"

Note: A third party may register after an election is called if it intends to incur election advertising expenses totalling $500 or more, even if it has not yet incurred the expenses.

Important deadlines

Important deadlines
Text description "Important deadlines"

Role and appointment process—financial agent

Third party—financial agent

Who is eligible? Yes / No
Canadian citizen Yes
Permanent resident of Canada Yes
Candidate or official agent of a candidate No
Chief agent or registered agent of a registered party No
Election officer or member of the staff of a returning officer No
Any other person or group not mentioned above No
Appointment process

When the third party applies to register, it must submit the General Form–Third Party. This form must include:

  • the financial agent's name, address and telephone number
  • the financial agent's signed declaration accepting the appointment

If for any reason the financial agent is no longer able to continue in that role, the third party must:

  • appoint a new financial agent immediately
  • send the General Form–Third Party to Elections Canada with the new financial agent's information and declaration

The General Form–Third Party is available on the Elections Canada website.

Role summary

The financial agent:

  • is responsible for administering the third party's financial transactions related to election advertising transmitted during an election period, and for reporting them in accordance with the Canada Elections Act
  • must accept contributions made during the election period for election advertising purposes
  • must authorize election advertising expenses incurred on behalf of the third party
  • may authorize another person to accept contributions or incur election advertising expenses, but that does not limit the responsibility of the financial agent

Role and appointment process—auditor

Third party—auditor

Who is eligible? Yes / No
Person who is a member in good standing of a corporation, an association or an institute of provincially incorporated professional accountants Yes
Partnership of which every partner is a member in good standing of a corporation, an association or an institute of provincially incorporated professional accountants Yes
Provincially incorporated professional accounting designations include Chartered Professional Accountant (CPA), Chartered Accountant (CA), Certified General Accountant (CGA) or Certified Management Accountant (CMA) Yes
Third party's financial agent No
Person who signed the third party's application for registration No
Election officer No
Candidate or official agent of a candidate No
Chief agent of a registered party or an eligible party No
Registered agent of a registered party No
Any other person or group not mentioned above No
Appointment process

The third party must appoint an auditor if it incurs election advertising expenses totalling $5,000 or more.

When a third party appoints an auditor, it must immediately send the General Form–Third Party to Elections Canada with:

  • the auditor's name, address, telephone number and occupation
  • the auditor's signed declaration accepting the appointment

If for any reason the auditor is no longer able to continue in that role, the third party must:

  • appoint a new auditor immediately
  • send the General Form–Third Party to Elections Canada with the new auditor's information and declaration

The General Form–Third Party is available on the Elections Canada website.

Role summary

The auditor:

  • has to examine the third party's accounting records and give an opinion in a report as to whether the third party's election advertising report presents fairly the information contained in the accounting records on which it is based
  • has a right to access all documents of the third party, and may require the third party to provide any information or explanation that is necessary to enable the auditor to prepare the report

Note: For a guide to preparing the auditor's report, please refer to Audit of Third Party Advertising in a Federal Election, produced by the Chartered Professional Accountants of Canada. A link to the guide is posted on the Elections Canada website.

Note: The Canada Elections Act does not provide for a subsidy in relation to audit services for registered third parties.