Candidates [C.E.A., s. 228]

• The official agent of every candidate must transmit to the returning officer the auditor's report and a return respecting election expenses within four months after polling day at an election or, where the writ issued for the electoral district for which the candidate was nominated is withdrawn or deemed to be withdrawn, within four months after publication in the Canada Gazette of notice that the writ has been withdrawn.
• The return must contain:

• all election expenses incurred together with all vouchers and receipts relating to those expenses;
• the amount of personal expenses if any, paid by the candidate;
• the disputed claims and the unpaid claims insofar as the official agent is aware;
• the amount of money and the commercial value of goods or services provided for the use of the candidate by way of loan, advance, deposit, contribution or gift by each of the following classes of donors, namely, individuals, businesses, commercial organizations, governments, trade unions, corporations without share capital other than trade unions, and unincorporated organizations or associations other than trade unions, and the number of donors in each of those classes; and
• the names of all contributors who made a loan, advance, deposit, contribution or gift in an amount exceeding $100.

Political parties

Annual fiscal return [C.E.A., s. 44]

• The chief agent of a registered party must transmit to the Chief Electoral Officer, in respect of each fiscal period of the party, a return of the party's receipts and expenses, other than election expenses in relation to a general election, for the fiscal period within six months after the end of the fiscal period to which the return relates.
• The return must set out:

• the amount of money and the commercial value of goods and services provided for the use of the party by way of loan, advance, deposit, contribution or gift in the fiscal period by each of the following classes of donors, namely individuals, businesses, commercial organizations, governments, trade unions, corporations without share capital other than trade unions, and unincorporated organizations or associations other than trade unions, and the number of donors in each class;

• the name of each donor that made a loan, advance, deposit, contribution or gift in the fiscal period for the use of the party the amount of which exceeded $100;

• the amounts of money expended on operating expenses of the party including travel costs of the leader of the party and other party officials; and

• the total of all other expenditures other than election expenses in relation to a general election, made by or on behalf of the party.

Election expenses return [C.E.A., s. 46]

• The chief agent of a registered party must transmit to the Chief Electoral Officer, in respect of each general election, a return in respect of election expenses incurred by or on behalf of the party in relation to the election, and the auditor's report made to the chief agent.
• The return must set out the amount of money expended by or on behalf of the party on election expenses and the commercial value of goods and services used for election purposes and must be transmitted to the Chief Electoral Officer, together with the auditor's report, within six months after polling day at the election to which it relates.

Local associations

• N/A

Third parties

• N/A

Candidates [E.A., s. 304(1), 299(4)]

• The chief financial officer of every candidate must, within six months after polling day, file with the Chief Electoral Officer a financial statement of income and expenses of the candidate for which he or she acts relating to the election together with the auditor's report required.
• A candidate must file with the Chief Electoral Officer, with the candidate's financial statement of income and expenses, a return with respect to contributions received in a campaign period that either individually or in sum exceed $100 setting out all the information required to be recorded regarding contributions.

Political parties

• The chief financial officer of a registered party must, on or before April 1 in each year, file with the Chief Electoral Officer financial statements of assets and liabilities and of income and expenses for the previous year of the registered party, together with the auditor's report.
• A registered party must file with the Chief Electoral Officer, with the candidate's financial statement of income and expenses, a return with respect to contributions received in a campaign period that either individually or in sum exceed $100 setting out all the information required to be recorded regarding contributions.

• The chief financial officer of every registered party must, within six months after polling day, file with the Chief Electoral Officer a financial statement of income and expenses of the party for which he or she acts relating to the election, together with the auditor's report.
• A registered party must file with the Chief Electoral Officer, with the party's financial statement of income and expenses, a return with respect to contributions received in a campaign period that either individually or in sum exceed $100 setting out all the information required to be recorded regarding contributions.

Local associations

• N/A

Third parties

• N/A

Candidates [E.E.A., s. 20(1)]

• The official agent of every registered candidate must, within 120 days after the day fixed for the return of writs of election, file with the Chief Electoral Officer:

• a financial report of election expenses accompanied by the invoices, receipts and other vouchers and an affidavit of the official agent verifying the report and stating that no payment not permitted by the Act was made with his or her knowledge and consent;
• the auditor's report.

Political parties

Annual fiscal return [E.E.A., s. 20(2)]

• The official agent of every registered party must, on or before May 31 in each year, file with the Chief Electoral Officer a record of contributions in excess of $25 and setting out the information required for contributions in excess of $250 the name and address of the contributor to be recorded for the preceding calendar year.

Election expenses return [E.E.A., s. 20(1)]

• The official agent of every registered party must, within 120 days after the day fixed for the return of writs of election, file with the Chief Electoral Officer:

• a financial report of election expenses accompanied by the invoices, receipts and other vouchers and an affidavit of the official agent verifying the report and stating that no payment not permitted by the Act was made with his or her knowledge and consent;
• the auditor's report

Local associations

• N/A

Third parties

• N/A

Candidates [E.A., s. 183(1), 187(1)]

• The official agent of each candidate, within 60 days after the day fixed for the return of the writ of election, must deliver to the returning officer a report of election expenses together with invoices, receipts and other vouchers or certified copies of them and a list of those documents and an affidavit of the agent verifying the report and stating that no payment not permitted by the Act was made with his or her knowledge and consent and that to the best of his or her knowledge and belief every expense incurred is entered in the report.
• In the report, an official agent must report separately election expenses which are: paid, unpaid and uncontested, and unpaid and contested.

Political parties

Annual fiscal return

• N/A

Election expenses return [E.A., s. 184(1), 187(1)]

• Each official agent of a party, within 120 days after the day fixed for the return of writs of election, must deliver to the Chief Electoral Officer a report of election expenses accompanied by the invoices, receipts and other vouchers and an affidavit of the agent verifying the report and stating that no payment not permitted by the Act was made with his or her knowledge and consent.
• The report of an official agent must report separately election expenses which are: paid, unpaid and uncontested, and unpaid and contested.

Local associations

• N/A

Third parties

• N/A

Candidates [P.P.F.A., s. 62]

• The official representative of a registered independent candidate must, within 90 days after the polling day of the election for which he or she is a candidate, submit a financial return to the Supervisor covering the period from that candidate's registration, or the date of his or her last financial return, whichever period is shorter.
• The financial return of a registered independent candidate must set out, mutatis mutandis, the information required under the Act, and be accompanied by receipts, invoices and other vouchers, except that no candidate must be required to set out his or her personal income.

Political parties

Annual fiscal return [P.P.F.A., s. 59, 58, 66]

• For each financial year, the official representative of a registered political party must submit two financial returns to the Supervisor: one for the first six months of the year, to be submitted not later than the first day of October of that year, and one for the last six months of the year, to be submitted not later than the first day of April of the following year.
• The financial return of a registered political party submitted to the Supervisor must be accompanied by the auditor's report prepared in respect of the total period of time referred to above.
• The official representative of every registered political party must submit to the Supervisor a financial return setting out, for the period covered by the return:

• the financial institutions where the contributions in money received by the party are deposited and the account numbers used;
• the total value of property and services, other than money, constituting contributions made to the party;
• the total sum of contributions of money of $100 or less received by the party;
• the total sum of amounts of not more than $25 paid by persons to the party as dues for membership in the party;
• the total sum of amounts of not more than $25 in each case paid by persons to the party as registration fees at political conventions together with the place and date of each such convention where such fees were paid;
• the total sum of amounts of not more than $10 in each case paid to the party as an entrance fee to an activity or demonstration of a political nature together with the nature, place and date of any such activity or demonstration where such fees were paid;
• the total sum of contributions of money of more than $100 received by the party;
• the name of each corporation and trade union that has made a contribution to the party and the total amount of contributions to the party from each such source;
• the name and full address of each individual who has made contributions totalling more than $100 to the party and the total amount of his or her contributions to the party;
• the name and full address of each individual, if any, who became surety or guarantor on behalf of the party and the amount for which he or she became surety or guarantor;
• the particulars and the value of each transfer of funds, other property or services from or to the party;
• the total sum of the amounts borrowed on behalf of the party for political purposes together with the name and full address of the lender and the rate of interest charged or paid;
• all expenditures other than election expenses incurred by the party;
• any income earned by the party; and
• the information required to be submitted in the financial return relating to total interests earned on the funds and assets, the net income or capital gain derived from the sale, lease, investment or other use of the property other than office equipment held by or on behalf of the party, all expenditures and withdrawals made by or behalf of the party out of the funds and assets held by or on behalf of the party, an inventory of the property and still held by or on behalf of the party on the date of the financial return valued as of the date of the financial return.

• The financial return must be accompanied by copies of all receipts issued for the contributions received together with such invoices and other vouchers, or certified copies thereof, evidencing the expenditures of the party as the Supervisor may require of that party from time to time.

Election expenses return

• N/A

Local associations [P.P.F.A., s. 60-61]

• Not later than the first day of April of each year, the official representative of each registered district association must submit a financial return to the Supervisor for the preceding financial year.
• The financial return of a registered district association must set forth, mutatis mutandis, the information required for political parties (see above), and be accompanied by receipts, invoices and other vouchers required under the Act.
• Where the final date for submitting financial returns falls during an election period, it must be extended to 90 days after the polling day of the election.

Third parties

• N/A

Candidates [E.A., s. 432]

• The official agent of every candidate must, within 90 days after polling day, deliver to the office or residence of the returning officer, or to the Chief Electoral Officer, a return of all his or her election expenses.
• The return must be accompanied with the invoices, receipts and other vouchers, or certified copies of those documents, a list thereof and a sworn declaration.
• In the case of an independent candidate who was not elected, the return must be filed at the same time as the financial report.

Political parties

Annual fiscal return [E.A., s. 113-116]

• The official representative of every authorized party must, not later than April 1 each year, submit to the Chief Electoral Officer a financial report for the preceding fiscal year containing a balance sheet, an income statement, and a statement of changes in the financial position of the party, prepared in accordance with generally recognized accounting principles.
• The fiscal year corresponds to the calendar year.
• The income statement must include a general statement of revenues and total expenditures and indicate, in addition:

• the total sum of anonymous donations collected at meetings or rallies, and the nature, place and date of the meetings or rallies;
• the total sum of amounts collected as dues of membership in a political party;
• the total sum of amounts collected as entrance fees to an activity or rally of a political nature, and the nature, place and date of the activity or rally;
• the total sum of contributions of $200 or less;
• the number and the total sum of contributions of over $200.

• The financial report must indicate, furthermore:

• the financial institutions where the amounts of money collected by the party are deposited and the account numbers used;
• the total value of services rendered and goods furnished free of charge;
• for each elector whose total contribution to the party and to each party authority exceeds $200, the elector's name and full domiciliary address and the amount paid;
• the name and full domiciliary address of each elector who became surety and the amount for which he or she became surety;
• the total amount of the sums transferred or loaned between the party and party authorities or the official agent of an official candidate of the party or, during a referendum, the total sum of the amounts transferred or loaned to a national committee;
• a detailed statement of all amounts borrowed, the date of each loan, the name and full address of the lender, the rate of interest charged, and the amount of the repayments in principal and of the payments of interest.

• The annual financial report is deemed submitted to the Chief Electoral Officer only if it is accompanied with the auditor's report.
• No auditor's report is required, however, in the case of a closing financial report, a balance sheet accompanying a joint application for a merger or a financial statement produced following a merger. The Chief Electoral Officer may nevertheless require them.

Election expenses return [E.A., s. 434, 437-438]

• The official agent of every authorized party must, within 120 days after polling day, deliver to the Chief Electoral Officer a return of his or her election expenses.
• The return must be accompanied with the invoices, receipts and other vouchers, or certified copies of those documents, a list thereof and a sworn declaration.
• In addition to election expenses, the official agent must indicate in the returns the source of the sums paid into the election fund put at his or her disposal.
• The returns must be accompanied with an itemized statement setting forth the names and addresses of the creditors who omitted to file their claims and, for each such claim, the amount of the debt and the date on which the goods and services were furnished.

Local associations

• N/A

Third parties [E.A., s. 457.18]

• A private intervenor who is an elector or the representative of a private intervenor must, within 30 days after polling day, file with the Chief Electoral Officer a report of all the private intervenor's expenses, in the form prescribed by the Chief Electoral Officer.
• The report must be accompanied with the invoices, receipts and other vouchers, or certified copies of those documents, a list thereof and a sworn declaration.

Candidates [E.F.A., s. 42(1)]

• The chief financial officer of every candidate registered under the Act must, within six months after polling day, file with the Chief Election Officer a financial statement of all income and expenses received or incurred in the campaign period together with the auditor's report.
• The financial statement must also set out all campaign expenses, paid and outstanding, incurred in a campaign period and a statement of all disputed claims; and all the information required to be recorded for contributions over $100 that relates to the campaign period.

Political parties [E.F.A., s. 41]

Annual fiscal return

• The chief financial officer of every political party registered under the Act must, on or before the 31st day of May in each year, file with the Chief Election Officer a financial statement:

• of assets and liabilities as at the end of the previous year;
• of income and expenses for the previous year, excluding the income and expenses relating to an election received or incurred in a campaign period; and
• setting out all the information required to be recorded for contributions over $100 for the previous year, excluding such information that relates to a campaign period.

• The chief financial officer must also file an auditor's report.

Election expenses return [E.F.A., s. 42(1)]

• The chief financial officer of every political party registered under the Act must, within six months after polling day, file with the Chief Election Officer a financial statement of the income and expenses relating to the election received or incurred in the campaign period together with the auditor's report.
• The financial statement must also set out all campaign expenses, paid and outstanding, incurred in a campaign period and a statement of all disputed claims; and setting out all the information required to be recorded for contributions over $100 that relates to the campaign period.

Local associations [E.F.A., s. 41]

• The chief financial officer of every constituency association registered under the Act must, on or before the 31st day of May in each year, file with the Chief Election Officer a financial statement:

• of assets and liabilities as at the end of the previous year;
• of income and expenses for the previous year, excluding all income and expenses received or incurred in a campaign period; and
• setting out all the information required to be recorded for contributions over $100 for the previous year, excluding such information that relates to a campaign period.

• The chief financial officer must also file an auditor's report.

Third parties

• N/A

Candidates [E.F.A., s. 61, 64]

• Within 30 days after the end of the campaign period of an election, the official agent of every candidate must file with the Chief Electoral Officer an audited statement setting out:

• all receipts and income, including contributions and other income, of the candidate during the candidacy period;
• all disbursements, including the election expenses, of the candidate during the candidacy period;
• all transfers received and disbursed;
• the assets and liabilities of the candidate at the end of the candidacy period; and
• in the case of a disabled candidate, the reasonable expenses incurred by the candidate in relation to his or her disability to enable the candidate to campaign in the election period;

along with an auditor's report for the financial statement.

• At the time of filing an audited statement, the official agent of every candidate must also file with the Chief Electoral Officer a return setting out in respect of the candidacy period of the candidate:

• where the aggregate value of the contributions received by or on behalf of the candidate during the candidacy period from any person or organization was $250 or more:

• the name and address of the person or organization; and
• the aggregate value of the contributions from that person or organization to the candidate during the candidacy period;

• where the aggregate value of the contributions received by or on behalf of the candidate during the candidacy period from any person or organization was $25 or more but was less than $250, the aggregate value of all such contributions from all such contributors to the candidate during the candidacy period;
• the aggregate value of all contributions received by or on behalf of the candidate during the candidacy period and not included in the aggregates; and
• in the case of a candidate endorsed by a registered political party, where the aggregate value of transfers to the candidate from the constituency association of the registered political party during the candidacy period was $250 or more:

• the name and address of any person or organization whose contributions to the constituency association during the candidacy period had an aggregate value of $250 or more; and
• the aggregate value of the contributions from that person or organization to the constituency association during the candidacy period.

Political parties

Annual fiscal return [E.F.A., s. 59, 62]

• Within three months after the end of every year, the chief financial officer of every registered political party must file with the Chief Electoral Officer an audited statement setting out: the income, including contributions and transfers; the expenses, including transfers; and the assets and liabilities of the registered political party.
• At the time of filing an annual statement, the chief financial officer of a registered political party must also file with the Chief Electoral Officer a return setting out in respect of the fiscal year covered by the statement:

• where the aggregate value of the contributions received by or on behalf of the registered political party during the year from any person or organization was $250 or more:

• the name and address of the person or organization; and
• the aggregate value of the contributions from that person or organization to the registered political party during the year;

• where the aggregate value of the contributions received by or on behalf of the registered political party during the year from any person or organization was $25 or more but was less than $250, the aggregate value of all such contributions from all such contributors to the registered political party during the year;
• the aggregate value of all contributions received by or on behalf of the registered political party during the year and not included in the aggregates required; and
• where the aggregate value of transfers to the registered political party from any constituency association of the registered political party during the year was $250 or more:

• the name and address of any person or organization whose contributions to the constituency association during the year had an aggregate value of $250 or more; and
• the aggregate value of the contributions from that person or organization to the constituency association during the year.

• Where during a year there occurs an election in respect of which a registered political party incurs election expenses, the annual statement filed by the registered political party must not include:

• the income, including contributions and transfers, of the registered political party during the campaign period of the election;
• the election expenses of the registered political party; and
• the transfers made by the registered political party during the campaign period of the election to any candidate endorsed by the registered political party in the election or to any constituency association of the registered political party in any electoral division in which the election is being contested.

• Within 30 days after the expiry of the campaign period for the election, the chief financial officer of the registered political party must file with the Chief Electoral Officer a separate audited statement setting out details of all income, election expenses and any transfers made during the campaign period of the election.

Local associations [E.F.A., s. 67(1)]

• Where during any year the aggregate value of the contributions received by or on behalf of a constituency association from any person or organization is $250 or more, the person responsible for the finances of the constituency association must, within 30 days after the end of the year, file with the Chief Electoral Officer a return setting out: the name and address of the person or organization; and the aggregate value of the contributions from that person or organization to the constituency association during the year.

Third parties [E.F.A., s. 50]

• Third party spending must be included in spending limitations if the spending fits the definition of an election expense and is undertaken with the knowledge and consent of a candidate or a registered political party.

Candidates [E.A., s. 261(1)-(3)]

• Within three months after the candidate has been declared elected, the business manager of each candidate must file with the returning officer:

• an election expenses return for the election;
• an auditor's report with respect to the election expenses return; and
• a solemn oath or declaration by the candidate's business manager with respect to the accuracy of the information in the return.

• An election expenses return must contain, with respect to a candidate, a detailed statement of:

• all election expenses incurred, supported by verification by independent commercial sources of the commercial value of goods and services used for election purposes;
• the amount of any personal expenses and candidate campaign expenses paid by the candidate;
• any disputed claims of which the business manager is aware;
• any unpaid claims, with respect to which an application has been, or is about to be, made, of which the business manager is aware;
• the amount of money and the commercial value of goods and services provided as a contribution during the election for the use of the candidate from: individuals; corporations; trade unions; unincorporated organizations or associations; any other persons or group of persons;
• the number of contributors in each class mentioned above;
• the name of, and the amount contributed by, each contributor in each class of persons who made a contribution in excess of $250 for the use of the candidate;
• the total of the net proceeds from: the sales of tickets to or moneys paid for each dinner, rally, public meeting and other fund-raising function; collections made at any events mentioned above or any other events; and sales of pins, buttons, flags, emblems, hats, banners, literature and other materials; and
• copies of: supplier documents that state the particulars of each expense; and receipts or cancelled cheques that provide proof of payment with respect to the expenses.

• An election expenses return must be accompanied by a copy, certified by the candidate or the candidate's business manager to be a true copy of every statement received by the candidate respecting contributions made during the election.

Political parties

Annual fiscal return [E.A., s. 250(1)-(4)]

• The chief official agent of a registered political party must file with the Chief Electoral Officer a return with respect to the registered political party's receipts and expenses for the fiscal year, other than election expenses incurred in the fiscal year, and the auditor's report.
• A return must set out:

• the amount of money and the commercial value of goods and services provided as a contribution in the fiscal year for the use of the registered political party by: individuals; corporations; trade unions; unincorporated organizations or associations; and any other persons or groups of persons;
• the name of, and the amount contributed by, each person in each class mentioned above who made a contribution in excess of $250 in the fiscal year to the registered political party;
• the total net proceeds from: the sales of tickets to or moneys paid to attend each dinner, rally, public meeting and other fund-raising function during the fiscal year; collections made at events mentioned above or at any other events; and sales of pins, buttons, flags, emblems, hats, banners, literature and other materials during the fiscal year;
• the operating expenses of the registered political party during the fiscal year;
• the registered political party's total expenses during the fiscal year and the particulars of those expenses; and
• the total of all other expenditures, other than election expenses, made by or on behalf of the party.

• A return must be accompanied by a copy, certified by the chief official agent to be a true copy, of every statement received by the registered political party in the fiscal year.
• A registered political party must file the return and auditor's report within four months of the end of the fiscal year to which the return relates.

Election expenses return [E.A., s. 251(1)-(2)]

• Within six months after polling day for the election to which the election expenses return relate, the chief official agent of a registered political party must file with the Chief Electoral Officer:

• an election expenses return with respect to the party's election expenses;
• an auditor's report with respect to the election expenses return; and
• a solemn oath or declaration by the party's chief official agent with respect to the accuracy of the information in the return.

• An election expenses return must set out:

• the amount of money expended by or on behalf of the registered political party on election expenses; and
• the commercial value of goods and services used for election purposes that were donated or provided at less than their commercial value;
• and be accompanied by all supplier documents and proofs of payment relating to those expenses, as well as verification by an independent commercial source of the commercial value of goods and services used by the registered political party during the election that were donated or that were provided at less than their commercial value.

Local associations

• N/A

Third parties

• N/A

Candidates [E.F.C.D.A., s. 35(1.1), 26(3)]

• Within four months after polling day the chief financial officer of a registered candidate must file with the Chief Electoral Officer a financial statement setting out the income and transfers and the amount of expenses in total, including expenses paid on behalf of the candidate by a registered party or a constituency association, during the campaign period or that relate to the campaign period.
• Every registered candidate must file with the Chief Electoral Officer within the period during which a financial statement must be filed relating to a campaign period, a return setting out:

• the total amount of all contributions received during the campaign period that did not exceed $375 in the aggregate from any single contributor; and
• the total amount contributed, together with the contributor's name and address, when the contribution of that contributor during the campaign period exceeded an aggregate of $375.

Political parties [E.F.C.D.A., s. 26(4), 34(1)(a), 34(3), 35(4), 35(8)]

Annual fiscal return

• Every registered party must file with the Chief Electoral Officer within the period during which an annual financial statement must be filed, a return setting out:

• the total amount of all contributions received during the year that did not exceed $375 in the aggregate from any single contributor; and
• the total amount contributed, together with the contributor's name and address, when the contribution of that contributor during the year exceeded an aggregate of $375.

• On or before March 31 of each year, the chief financial officer of each registered party must file with the Chief Electoral Officer an audited financial statement setting out for the previous year the assets and liabilities, the income and transfers and the amount of the expenses in total excluding income, transfers and expenses relating to an election during a campaign period.
• The chief financial officer of each registered party must file separate audited financial statements relating to the Election Act and the Senatorial Selection Act.
• An audited financial statement and a copy of the auditor's report must accompany each financial statement of a registered party.
• A chief financial officer must file separate financial statements relating to an election under the Senatorial Selection Act.

Election financial statement [E.F.C.D.A., s. 35(1), 26(3)]

• Within six months after polling day the chief financial officer of a registered party must file with the Chief Electoral Officer a financial statement setting out the income and transfers and the amount of expenses in total of the party for which he or she acts that relate to an election during the campaign period, including a nil return where applicable.
• Every registered party must file with the Chief Electoral Officer within the period during which a financial statement must be filed relating to a campaign period, a return setting out:

• the total amount of all contributions received during the campaign period that did not exceed $375 in the aggregate from any single contributor; and
• the total amount contributed, together with the contributor's name and address, when the contribution of that contributor during the campaign period exceeded an aggregate of $375.

Local associations [E.F.C.D.A., s. 34(1)(b), 26(4)]

• On or before March 31 of each year, the chief financial officer of each registered constituency association must file with the Chief Electoral Officer a financial statement setting out for the previous year the income and transfers and the amount of the expenses in total, including a nil return where applicable.
• Every registered constituency association must file with the Chief Electoral Officer within the period during which an annual financial statement must be filed, a return setting out:

• the total amount of all contributions received during the year that did not exceed $375 in the aggregate from any single contributor; and
• the total amount contributed, together with the contributor's name and address, when the contribution of that contributor during the year exceeded an aggregate of $375.

Third parties

• N/A

Candidates [E.A., s. 209(1)-(2)]

• Within 90 days after general voting day for an election, the financial agent of a candidate must file with the Chief Electoral Officer, on behalf of the candidate, an election financing report.
• The election financing report must include the following information:

• the election expenses incurred by the candidate, showing separately those election expenses that are not included for the purposes of determining whether the candidate exceeded the applicable election expenses limit;
• the political contributions accepted by the candidate in relation to that individual's candidacy;
• the total amount of all tax receipts issued for contributions received in relation to the individual's candidacy;
• any transfers of money made or received by the candidate;
• any loans or guarantees received by the candidate for election expenses and any conditions attached to them, including for loans the information recorded other than the address of an individual;
• if the candidate was a nomination contestant, the political contributions accepted by the candidate as a nomination contestant in relation to the seeking of the nomination;
• if the candidate incurred nomination contestant expenses during the campaign period, those nomination contestant expenses that are not included as election expenses;
• for fundraising functions held by or on behalf of the candidate;
• any income received and any expenditures made or incurred by the candidate in relation to the individual's candidacy or election, if these are not otherwise disclosed in the report;
• any surplus for the candidate as referred to or any equivalent deficit, as at the day the report is prepared;
• any political contributions received by the candidate but returned or otherwise dealt with;
• any other information required by regulation.

Political parties

• By March 31 in each year, the financial agent must file with the Chief Electoral Officer, on behalf of the appointing organization, a financial report respecting the previous calendar year. The fiscal year of a registered political party must be the calendar year.
• An annual financial report must be in the form prescribed by regulation and must include the following information:

• the political contributions the organization accepted during the year;
• the total amount of all tax receipts issued for contributions received during the year;
• the assets, liabilities and surplus or deficit of the organization at the end of the year;
• any transfers of money made or received by the organization during the year;
• for fundraising functions held by or on behalf of the organization during the year, the information required by the Act;
• any income received and any expenditures made or incurred by the organization during the year, if these are not otherwise disclosed in the report;
• any loans or guarantees received by the organization during the year and any conditions attached to them;
• any loans received before the year for which the report is made if there is an outstanding balance;
• any political contributions received during the year by the organization but returned or otherwise dealt with;
• any other information required by regulation.

• In addition, a report for a registered political party must include the political contributions made by contributors who, during the period covered by the report, made political contributions to one or more of: the political party; a registered constituency association for the political party; and a candidate for the political party, that in total, have a value of more than $250.

Election expenses return [E.A., s. 210(1)-(2)]

• Within 90 days after general voting day for an election, the financial agent of a registered political party that was represented by a candidate in the election, must file with the Chief Electoral Officer, on behalf of the organization, an election financing report.
• The election financing report must include the following information:

• in the case of a report for a registered political party, the election expenses of the political party, showing separately those election expenses that are not included for the purposes of determining whether the political party exceeded the applicable election expenses limit;
• the political contributions accepted by the organization between December 31 of the previous year and the end of the campaign period;
• the total amount of all tax receipts issued for contributions received between December 31 of the previous year and the end of the campaign period;
• any transfers of money made or received by the organization between December 31 of the previous year and the end of the campaign period;
• any loans or guarantees received by the organization for election expenses and any conditions attached to them;
• for fundraising functions held by or on behalf of the organization between December 31 of the previous year and the end of the campaign period, the information required by the Act;
• any political contributions received by the organization between December 31 of the previous year and the end of the campaign period, but returned or otherwise dealt with;
• any other information required by regulation.

Local associations

• By March 31 in each year, the financial agent must file with the Chief Electoral Officer, on behalf of the appointing organization, a financial report respecting the previous calendar year. The fiscal year of a registered constituency association must be the calendar year.
• An annual financial report must be in the form prescribed by regulation and must include the following information:

• the political contributions the organization accepted during the year;
• the total amount of all tax receipts issued for contributions received during the year;
• the assets, liabilities and surplus or deficit of the organization at the end of the year;
• any transfers if money made or received by the organization during the year;
• for fundraising functions held by or on behalf of the organization during the year, the information required by the Act;
• any income received and any expenditures made or incurred by the organization during the year, if these are not otherwise disclosed in the report;
• any loans or guarantees received by the organization during the year and any conditions attached to them;
• any loans received before the year for which the report is made if there is an outstanding balance;
• any political contributions received during the year by the organization but returned or otherwise dealt with;
• any other information required by regulation.

• The first report of an organization must include the information referred to above for the period between the date of the statement of the assets and liabilities of the organization included in its application for registration and the end of the fiscal year for which the report is made.

• Within 90 days after general voting day for an election, the financial agent of a registered constituency association that is the local organization for the electoral district of a registered political party or a registered constituency association for an independent candidate in the election, must file with the Chief Electoral Officer, on behalf of the organization, an election financing report.
• The election financing report must be in the form prescribed by regulation and must include the following information:

• the political contributions accepted by the organization between December 31 of the previous year and the end of the campaign period;
• the total amount of all tax receipts issued for contributions received between December 31 of the previous year and the end of the campaign period;
• any transfers of money made or received by the organization between December 31 of the previous year and the end of the campaign period;
• any loans or guarantees received by the organization for election expenses and any conditions attached to them other than the address of an individual;
• for fundraising functions held by or on behalf of the organization between December 31 of the previous year and the end of the campaign period the information required by the Act;
• any political contributions received by the organization between December 31 of the previous year and the end of the campaign period, but returned or otherwise dealt with;
• any other information required by regulation.

Third parties [E.A., s. 244(1)-(3), 245(1)-(3)]

• If during a campaign period an individual or organization sponsors election advertising that has a total value of $500 or a higher amount established by regulation, the sponsor must file with the Chief Electoral Officer an election advertising disclosure report.
• An election advertising disclosure report must be filed within 90 days after general voting day for the election to which it relates.
• A candidate, registered political party or registered constituency association is not required to file an election advertising disclosure report if the individual or organization is required to file an election financing report by which the election advertising is disclosed as an election expense.
• An election advertising disclosure report must be in the form prescribed by regulation and must include the following information:

• the value of the election advertising sponsored by the sponsor, reported by class;
• the amount of the contributions accepted by the sponsor during the period beginning six months before the election is called and ending at the end of the campaign period for the election;
• any amount of the sponsor's assets, other than assets received by way of contribution that was used to pay for the election advertising sponsored by the sponsor;
• any other information required by regulation to be included.

• Amounts accepted from contributors must be reported separately for each of the following classes of contributor: individuals; corporations; unincorporated organizations engaged in business or commercial activity; trade unions; non-profit organizations; other identifiable contributors; anonymous contributors.
• If the records of the sponsor indicate that, during the period for which contributions are required to be reported, a contributor made one or more contributions of money that, in total, have a value of more than $250 or a higher amount established by regulation, the report must include: the full name of the individual; the class of the contributor; if the contributor is a numbered corporation or an unincorporated organization, the full names and addresses of at least two individuals who are directors, principal officers or principal members of the organization; and the value of each contribution and the date on which it was made.

Candidates [E.A., s. 179(1)]

• Within 60 days after polling day, every official agent must transmit to the Chief Electoral Officer an accurate signed return, bills proving payments of election expenses, and a declaration made by the official agent.
• The return contains detailed statements in respect of the candidate of:

• the total amount of contributions received during the campaign period;
• the total amount of contributions received after polling day but deemed to have been made during the campaign period;
• the individual amounts of contributions in excess of $100 and the name and address of each such contributor;
• the gross amount collected at a meeting, dance, dinner or other function and the name of each sponsor;
• all election expenses including disputed and unpaid claims.

Political parties

• N/A

Local associations

• N/A

Third parties

• N/A

Candidates [P.C.I.T.C.R., s. 11]

• Within 60 days after the return to the writ of election is received by the Chief Electoral Officer, the official agent of a candidate must file with the Chief Electoral Officer a return of information on the contributions received and for which receipts were issued.
• The return must include:

• a statement of the aggregate amount contributed to the candidate;
• a list describing each person who has contributed an aggregate amount over $250, by name, address, and the aggregate amount contributed;
• duplicates of receipts issued by the official agent;
• all unused receipt forms.

Political parties

• On or before the last day of February in each year, the official of a registered political party must file with the Chief Electoral Officer a return and for which receipts were issued.
• The return must include:

• a statement of the aggregate amount contributed to the registered political party;
• a list describing each person who has contributed an aggregate amount over $250, by name, address, and the aggregate amount contributed;
• duplicates of receipts issued by the official;
• all unused receipt forms.

• N/A

Local associations

• N/A

Third parties

• N/A

Candidates [E.A., s. 179(1)]

• Within 60 days after polling day, every official agent must transmit to the Chief Electoral Officer an accurate signed return, bills proving payment of election expenses, and a declaration made by the official agent.
• The return must contain detailed statements in respect of the candidate of:

• the total amount of contributions received during the campaign period;
• the total amount of contributions received after polling day but deemed to have been made during the campaign period;
• the individual amounts of contributions in excess of $100 and the name and address of each such contributor;
• the gross amount collected at a meeting, dance, dinner or other function and the name of each sponsor;
• all election expenses including disputed and unpaid claims.

Political parties

• N/A

Local associations

• N/A

Third parties

• N/A