Secondary menu

Political Financing Handbook for Registered Parties and Chief Agents (EC 20231) – June 2017 – DRAFT guideline OGI 2017-03

10. Reporting

This chapter describes the financial and registry reports that an eligible party or a registered party must complete and submit by set deadlines under the Canada Elections Act. It covers the following topics:

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

Reporting timeline

Reports in this table must be submitted to Elections Canada, unless otherwise noted.

Deadline Mandatory document Description Who is responsible
6 months after becoming a registered party Statement of Registered Party's Assets and Liabilities
(EC 20232)

With auditor's report
The statement lists the registered party's assets and liabilities as of the day before the effective date of registration. Chief agent
30 days after a change of registry information General Form—Political Party
(EC 20360)

To report a change of registry information
The registered party or eligible party must report changes to its registry information, such as an address change, new appointments or a new party leader. Party's representative
30 days after the end of a quarter Registered Party Financial Transactions Quarterly Return*
(EC 20211)
The registered party's quarterly return includes the following:
  • party information and declaration, signed by the chief agent
  • contributions and transfs received
  • directed contributions received for transfer to a leadership contestant
  • returned contributions
Chief agent
June 30 Contributions to a Registered Party or to a Registered Association—Information Return
(T2092—CRA)
The registered party must use the electronic form available on the Canada Revenue Agency (CRA) website to report contributions received and receipted.

A link to the form is posted on the Elections Canada website.
Chief agent

Submitted to the CRA
June 30 Registered Party Financial Transactions Annual Return
(EC 20239)

With auditor's report and supporting schedules
The registered party's annual return includes the following:
  • same information as the quarterly return (above)
  • by-election expenses and transfers sent
  • status of unpaid claims and loans
  • financial statements
Chief agent
June 30 General Form—Political Party
(EC 20360)

Annual confirmation of registry information

Declaration of the party leader
The registered party or eligible party must certify that its registry information is accurate or provide updates.

The party leader must sign the declaration about the party's fundamental purpose to participate in public affairs.
Chief agent and party leader
June 30 every third year (due in 2019) General Form—Political Party
(EC 20360)

Declaration of 250 party members
The registered party or eligible party must submit the names, addresses and declarations of at least 250 party members by June 30 every third year. Party's representative
Within 10 days after a general election is called General Form—Political Party
(EC 20360)

Confirmation of registry information

Endorsement of Candidates
The registered party or eligible party must certify that its registry information is accurate or provide updates.

The party must also provide the names of the designated party representatives for endorsing candidates.
Party's representative
8 months after election day Registered Party Return in Respect of General Election Expenses
(EC 20240)

With auditor's report and supporting schedules
The registered party's election return includes the following:
  • party information and declaration, signed by the chief agent
  • statement of general election expenses
Chief agent
30 days after a nomination contest held by the party General Form—Nomination Contest
(EC 20188)
The registered party must file this report if the party (and not the association) held a nomination contest. It is required if the contest was open to more than one person, even if only one person entered.

After receiving the report, Elections Canada starts sending notices to the nomination contestant and financial agent about reporting obligations.
Party's representative
If a party plans to hold a leadership contest General Form—Registered Party Leadership Contest
(EC 20370)
This report indicates the start and end dates of a planned leadership contest. Chief agent
When directed contributions are transferred to the leadership contestant Statement of Directed Contributions Received and Transferred to a Leadership Contestant
(EC 20250)
If the registered party receives and sends directed contributions to a leadership contestant's campaign, it must send the statements of those contributions with the transfers.

This provides leadership contestants with the necessary information to fulfill their reporting obligations.
Chief agent

Submitted to the leadership contestant

*Required if the candidates endorsed by the party received at least 2% of the valid votes cast at the most recent general election, or 5% of the valid votes cast in the electoral districts where the party endorsed a candidate.

Note: It is very important to give the auditor enough time to properly audit a financial return. The chief agent should submit the completed return to the auditor well before the reporting deadline.

Additional reporting if corrections or revisions are required

The party may need to file an amended Registered Party Financial Transactions Annual Return or Registered Party Return in Respect of General Election Expenses because of an error or omission.

Corrections or revisions requested by Elections Canada Corrections or revisions requested by the registered party
On review, Elections Canada may request the chief agent to correct or revise the annual financial return or election expenses return.

The chief agent must submit the corrected or revised return within the specified period.
The chief agent may become aware of a need to correct or revise an annual financial return or election expenses return that has been filed (for example, to add some omitted contributions).

The chief agent has to apply to Elections Canada for authorization to file an amended return, using the Request for Amendment form.

An amended return must be submitted within 30 days after the correction or revision is authorized.

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 registered party's financial returns and election expenses returns 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 association'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.
  • The person making the submission should give their name, role and the party's name.
  • It is recommended that the party keep a copy of all documents submitted.
  • For details about EFR, please consult the EFR User Guide, available in the EFR software.

Requesting a filing deadline extension

Reports eligible for an extension

If the party is not able to submit the Registered Party Financial Transactions Annual Return or the Registered Party Return in Respect of General Election Expenses with all mandatory documents by the deadline, the chief agent may apply to submit the return within an extended period.

Note: The Canada Elections Act does not allow for extensions on quarterly financial returns or registry reports, including the annual confirmation of registry information or changes to registry information during the year.

The following table explains which versions of returns are eligible for an extension and from whom.

Registered party returns—extension requests
Document to submit Extension from Elections Canada Additional extension from Elections Canada Extension from a judge
Registered Party Financial Transactions Annual Return
Original submission, including the auditor's report Yes No Yes
Corrected or revised, as requested by the party Yes Yes No
Corrected or revised, as requested by Elections Canada No No No*
Registered Party Return in Respect of General Election Expenses
Original submission, including the auditor's report Yes No Yes
Corrected or revised, as requested by the party Yes Yes No
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 chief agent can apply to a judge to be relieved of the obligation of complying with the request.

Submitting a request for an extension

To apply for an extension to the filing deadline for the annual financial return or election expenses return, the chief agent has to send the Request for Extension of Filing Deadline form. It must be received by Elections Canada within two weeks after the filing deadline.

Note: Only a judge may grant an extension requested more than two weeks after the deadline has passed.

Elections Canada will grant an extension unless the chief agent's failure to provide the document was deliberate or was the result of a failure to exercise due diligence.

If Elections Canada refuses to authorize an extension for the original submission of the return, or if the chief agent is unable to file the return within the extended period, the chief agent may apply to a judge for an extension.

Note: If documents are not filed by the statutory deadline and no extension has been authorized, a registered party may face deregistration.