When a general election or by-election is called, a third party must:
- Appoint a financial agent. A third party must have a financial agent when it applies for registration. The financial agent can be appointed any time before.
- Appoint an auditor. An auditor must be appointed and must produce an audit report if the third party incurs election advertising expenses totalling $5,000 or more.
- Register immediately with Elections Canada once it incurs election advertising expenses totalling $500 or more, but not before the election is called.
Within four months after election day, the financial agent sends the following documents to Elections Canada:
- the Third Party Election Advertising Report, and
- the auditor's report (if required)