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Political Financing Handbook for Candidates and Official Agents (EC 20155) – October 2017

12. Reporting

This chapter describes the financial reports that must be completed and submitted by set deadlines under the Canada Elections Act. It covers the following topics:

Note: Financial forms and instructions are available on the Elections Canada website.

Reporting obligations after election day

Reports and documents Description Deadline Who is responsible Submit to whom
Official tax receipts

All unused and copies of used receipts, if applicable
Applies to paper tax receipts obtained from Elections Canada. Does not apply to tax receipts prepared using the Electronic Financial Return (EFR) software. 1 month after election day Official agent Elections Canada
Candidate's Statement of Personal Expenses
(EC 20220)

Signed, with all supporting documents
The statement lists the candidate's personal expenses that were reasonably incurred in relation to their campaign and have not been reimbursed by the campaign.

It must be completed even if the candidate's personal expenses were nil.
3 months after election day Candidate Official agent
Contributions to a Candidate at an Election—Information Return
(T2093—CRA)
The official agent must use the electronic form available on the CRA website to report contributions received and receipted.

A link to the form is posted on the Elections Canada website.
4 months after election day Official agent Canada Revenue Agency
Candidate's Electoral Campaign Return
(EC 20120)

Signed, with all supporting documents
The candidate's return includes the following:
  • Campaign information and declaration, signed by the candidate and the official agent
  • Revenues and other inflows
  • Expenses and other outflows
  • Summary and cash reconciliation
4 months after election day Official agent Elections Canada
Auditor's report* After the official agent has completed the candidate's return, the auditor has to examine the candidate's financial records and give an opinion in a report as to whether the candidate's return presents fairly the information contained in the financial records on which it is based. 4 months after election day Official agent Elections Canada
Auditor's invoice Prepared and signed by the auditor. 4 months after election day Auditor and official agent Elections Canada
Checklist for Audits
(EC 20011)
The auditor's report has to include a completed checklist for audits in the prescribed form. 4 months after election day Auditor and official agent Elections Canada
Candidate's Statement of Personal Expenses

Signed, with all supporting documents
The official agent must submit the personal expenses statement, together with the Candidate's Electoral Campaign Return. 4 months after election day Official agent Elections Canada
Candidate's Statement of Gifts or Other Advantages Received
(EC 20053)

(if applicable)
The candidate has to submit this report if they received certain gifts or other advantages during a prescribed period.

See the Reporting gifts and other advantages section below.
4 months after election day Candidate Elections Canada

*It is very important to give the auditor enough time to properly audit the Candidate's Electoral Campaign Return before the deadline.

Additional reporting

In some cases, the reporting obligations do not end soon after election day. The campaign might still have unpaid claims or loans, or need to correct an error in the candidate's return. The following table summarizes these additional reporting requirements.

Reports and documents Description Deadline Who is responsible Submit to whom
Candidate's Electoral Campaign Return

Corrected or revised, as requested by the candidate or the official agent
The candidate or the official agent may become aware of a need to make a correction or a revision to a return that has been filed. In that case, the candidate or the official agent has to submit a written request for authorization to file a corrected or revised return. 30 days after the correction or revision was authorized Official agent or candidate Elections Canada
Candidate's Electoral Campaign Return

Corrected or revised, as requested by Elections Canada
On review, Elections Canada may request the candidate or the official agent to correct or revise the candidate's return. In that case, the candidate or the official agent must submit the corrected or revised candidate's return within the specified period. Within a period specified by Elections Canada Official agent or candidate Elections Canada
Candidate's Electoral Campaign Return

Updated
After a final payment of a claim or loan, the official agent must send an updated Candidate's Electoral Campaign Return within 30 days of the payment. 30 days after a claim or loan is paid* Official agent Elections Canada
Candidate's Statement of Unpaid Claims and Loans 18 or 36 Months After Election Day**
(EC 20003)
The statement covers unpaid claims and loans as of 18 months after election day. 19 months after election day Official agent Elections Canada
Candidate's Statement of Unpaid Claims and Loans 18 or 36 Months After Election Day**
(EC 20003)
The statement covers unpaid claims and loans as of 36 months after election day. 37 months after election day Official agent Elections Canada

*Claims and loans should be paid within 36 months after election day. Authorization is required from Elections Canada or a judge to pay claims or loans more than 36 months after election day.

**Required if the campaign has unpaid claims and loans.

Reporting gifts and other advantages

When to report gifts and other advantages
Definition A gift or other advantage is money, property or services provided without charge or at less than commercial value.

Note: This definition excludes monetary or non-monetary contributions or transfers, as defined in the Canada Elections Act and in the chapters of this handbook.
Important to know
  • Once a person becomes a candidate, there are restrictions on the gifts and other advantages that they may accept.
  • Gifts or other advantages received from any one entity that exceed a total of $500 have to be disclosed.
  • A candidate may not accept any gift or other advantage that might be seen to have been given to influence them as a member of Parliament. However, a candidate may accept a gift or other advantage given by a relative or as a normal expression of courtesy or protocol.
    • A relative is a person related to the candidate by marriage, common-law partnership, birth, adoption or affinity.
    • An affinity is a relationship other than by blood, especially a relationship by marriage or adoption.
    • A common-law partnership is the relationship between two persons who are cohabiting in a conjugal relationship that has lasted for at least one year.
    • A normal expression of courtesy or protocol is an expected act of showing thanks or politeness, such as gift exchanges with foreign delegates or the celebration of events such as holidays and birthdays.
Reporting gifts and other advantages
  • The candidate is required to report gifts received between:
    • the date of winning the nomination contest or the day the election is called (whichever is earlier), and
    • the day the elected candidate becomes a member of Parliament or withdraws from the election, or election day (if the candidate is not elected)
  • The candidate is responsible for filing the Candidate's Statement of Gifts or Other Advantages Received (EC 20053).
  • The statement must be sent directly to Elections Canada within four months after election day.
  • This document is confidential, except when required for enforcement purposes.

Submitting reports to Elections Canada

Financial forms and instructions are available on the Elections Canada website.

Elections Canada has developed free software to assist with the preparation of financial returns: the Electronic Financial Return (EFR) software. The EFR software is downloadable from the Elections Canada website.

Note: Using EFR to complete or update the Candidate's Electoral Campaign Return makes reporting much easier because EFR validates the entries and creates a submission file with the required fields populated.

How to submit reports to Elections Canada
Process
  1. Sign the pages requiring signatures.
  2. Send the reports by courier, mail, fax or email (in PDF format) to Elections Canada.
    Note: When using EFR for the candidate's return, send the submission file created by EFR as an email attachment.
  3. Send the originals of all supporting documentation to Elections Canada by courier or mail.
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 the campaign keep a copy of all documents submitted.
  • For details about EFR, please consult the EFR User Guide, available in the EFR software.

Filing deadline extensions

The Canada Elections Act specifies deadlines for submitting reports. The official agent or the candidate must seek authorization from Elections Canada or a judge to file after the deadline.

If the official agent or the candidate cannot submit a report by the deadline, the official agent or the candidate may apply to Elections Canada for authorization to submit the document within an extended period. The request has to be received by Elections Canada within two weeks after the report's deadline.

The following table explains which reports are eligible for an extension under the Act.

Candidate reports—extension requests
Document to submit Extension from Elections Canada Additional extension from Elections Canada Extension from a judge
Candidate's Electoral Campaign Return

Original submission
Yes No Yes
Candidate's Electoral Campaign Return

Updated after the final payment of a claim or loan at any time after election day
Yes No Yes
Candidate's Statement of Unpaid Claims and Loans 18 or 36 Months After Election Day Yes No Yes
Candidate's Electoral Campaign Return

Corrected or revised, as requested by the candidate or the official agent
Yes Yes No
Candidate's Electoral Campaign Return

Corrected or revised,as requested by Elections Canada
No No No*

*Corrections or revisions requested by Elections Canada are not eligible for extensions and must be filed within the specified period. However, the official agent or the candidate can apply to a judge to be relieved of the obligation of complying with the request.