2a. Statement of contributions received
Lists all contributions received from individuals, including the date each contribution
was received, the individual's name and address, the amount of all aggregated monetary
and non-monetary contributions over $200, the total amount and number of all monetary
and non-monetary contributions of $200 or less, and the total amount and approximate
number of anonymous monetary and non-monetary contributions of $20 or less.
2b. Statement of contributions received - details of operating loans
Lists the date each loan was received, the name and address of the lender, the name
of the loan's guarantor, the contributor class of the lender, the interest rate
and the principal of all loans taken by the registered association. The maximum
amount drawn against an overdraft or line of credit is also disclosed, along with
the name and address of the financial institution.
2c. Statement of contributions received - contributions returned to donors or otherwise
dealt with in accordance with the Act
Lists, by class of contributor, the date each contribution was received, the name
and address of the contributor, the amount or commercial value of any contribution
returned to the donor or remitted to the Chief Electoral Officer, and the date that
the contribution was returned or remitted.
2d. Statement of transfers received
Lists the name of the transferor, and the monetary or non-monetary amount, as the
case may be, transferred from the registered party, another registered association,
a candidate, a leadership contestant or a nomination contestant.
2e. Summary of contributions, loans and transfers received
Summarizes the information reported in parts 2a, 2b and 2d, including the total
amount and number of monetary and non monetary contributions, the total principal
of loans and the total amount of transfers received.
3a. Statement of transfers to a registered party, another registered association,
a candidate, a leadership contestant or a nomination contestant
Gives details of monetary and non-monetary transfers, as the case may be, made from
the registered association to a registered party, another registered association,
a candidate, a leadership contestant or a nomination contestant.
3b. Statement of unpaid claims
Gives details of unpaid claims, including the name and address of the supplier,
the class of contributor to which the supplier belongs and the agreed or disputed
amount of the claim.
Part 4. Financial statements
4. Association's financial statements
Includes a statement of assets and liabilities and surplus or deficit, and a statement
of revenues and expenses. The statements are based on the association's own
financial statements prepared in accordance with generally accepted accounting principles.
You must include supporting schedules for all applicable line items.
Filling out the Registered Association Financial Transactions Return
Part 1. Declaration
In this part, you as the financial agent report administrative information about
the Registered Association Financial Transactions Return. You must sign and date
the declaration that the return is complete and accurate.
A. Registered association's information
Enter the full name, address, telephone number and e-mail address of the registered
association.
B. Financial agent's information
Enter your full name, address, residence telephone number, business telephone number
and e-mail address.
C. Declaration
This is your declaration about the completeness and accuracy of the return. You
must sign and write the date in the space indicated. You must be the financial agent
of record with Elections Canada on the date the return is signed.
Part 2a. Statement of contributions received
You must give the full name and address of each contributor who has donated a total
amount of funds and goods or services greater than $200.
Elections Canada recommends that you inform your contributors of the requirement,
under section 412 of the Canada Elections Act, for the Chief Electoral Officer to
publish the names and addresses of contributors who give more than $200.
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Determine the total monetary and non-monetary amount contributed by each individual
contributor.
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For multiple contributions from the same contributor that total an amount greater
than $200, for each contribution enter:
- the date received
- the full name and address of the contributor
- the monetary or non-monetary contribution amount
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in the last row you use for the same contributor, the total amount for that contributor
For example, if the same contributor made three separate contributions - two $75
monetary contributions and one $75 non-monetary contribution, for a total of $225
- for each contribution, report the name and address of the contributor, the amount
and the date received in one row. In the Total per contributor column of the third
row, enter $225.
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For single contributions greater than $200, enter:
- the full name and address of the contributor
- the date received
- the amount of the monetary or non-monetary contribution
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the total amount for that contributor
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Use as many pages as necessary to carry forward the totals from the previous pages.
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For all aggregated contributions of $200 or less, on the last page that you use
for part 2a, in the row headed "Total amount of monetary and non-monetary contributions
of $200 or less," enter the total amount of contributions of $200 or less and
the total number of contributors of $200 or less in column 1 for monetary contributions
and in column 2 for non-monetary contributions. Total columns 1 and 2 in column
3. In calculating the number of contributors, be sure to count multiple contributions
from the same individual as one contributor.
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For anonymous contributions of $20 or less collected from general solicitation at
a meeting or fundraising event, on the last page that you use for part 2a, enter
in columns 1 and 2 the total amount and the approximate number of contributors for
both monetary and non-monetary contributions, and enter in column 3 the total amounts
and number of contributors. Be sure to include the supporting documentation for
each event where anonymous contributions were collected: a description of the function
at which the contributions were collected, the date of the function, the approximate
number of people at the function, and the total amount accepted in anonymous contributions
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On the last page of part 2a, enter the total amount of all contributions and the
total number of contributors in the last two rows.
Part 2b. Statement of contributions received - Details of operating loans
In this part of the return, provide information on any new loans taken out by the
registered association during the fiscal year.
You should be aware that if an interest rate less than the market rate at the time
the loan was received is charged on a loan from an individual, a non-monetary contribution
equal to the value of the foregone interest was made to the association. If the
value of the contribution is less than or equal to $200 and the lender is not normally
in the business of lending, no contribution needs to be reported. But if the value
of the contribution is greater than $200 or if the lender is in the business of
lending funds, a non-monetary contribution must be reported in part 2a.
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Enter the date you received the loan, the full name of the lender, and the full
name of the guarantor, if applicable.
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Enter the complete address of the lender.
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Enter the principal of the loan in column 1 for loans from individuals and column
2 for loans from others.
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Record the total amount and number of lenders for columns 1 and 2.
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In the overdraft / line of credit row, indicate whether or not an overdraft or line
of credit was used by checking the Y or N box. If yes, record the name and address
of the financial institution and the maximum amount drawn on the overdraft or line
of credit.
- Attach a repayment schedule and a statement of conditions for all loans.
Part 2c. Statement of contributions received - Contributions returned to donors
or otherwise dealt with in accordance with the Act
In this part, provide details of any monetary or non-monetary contribution received
and subsequently returned to the donor or remitted to the Chief Electoral Officer.
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Enter the date you received the returned or remitted contribution.
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If available, enter the full name and address of the contributor, and check the
box corresponding to the class of contributor (A for individuals and B for others).
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Enter the amount of the monetary contribution or the commercial value of the non-monetary
contribution, and enter the date the contribution was returned to the donor or remitted
to the Chief Electoral Officer.
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If you use more than one page, carry forward the total of the monetary and non-monetary
columns on the last page of part 2c.
Part 2d. Statement of transfers received
In this part, provide details of all funds and goods and services transferred from
the registered party, another registered association, a candidate, a leadership
contestant or a nomination contestant.
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Enter the name of the registered party, registered association, candidate, leadership
contestant or nomination contestant that made the transfer.
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Enter the monetary or non-monetary amount of the transfer in the appropriate column
1-10. Column 8 (Leadership contestant - Non-monetary) and column 10 (Nomination
contestant - Non-monetary) should not contain any amounts, because non-monetary
transfers from contestants to registered associations are prohibited.
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Repeat this process for all the transfers you received.
- Enter the total of each column in the Total row.
Part 2e. Summary of contributions, loans and transfers received
In this part, summarize the contributions, loans and transfers you reported in parts
2a, 2b and 2d.
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In row 1, enter the monetary and non-monetary contributions and number of contributors
you reported in the last two rows of part 2a.
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In row 2, enter the total amount and the number of loans reported from individuals
in part 2b (excluding any lines of credit or overdrafts reported).
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In row 3, enter the total amount and the number of loans reported from others in
part 2b (excluding any lines of credit or overdrafts reported).
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In row 4, enter the sum of rows 2 and 3.
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In row 5, enter the monetary and non-monetary transfers received from the registered
party reported in the last row of part 2d.
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In row 6, enter the monetary and non-monetary transfers received from other registered
associations reported in the last row of part 2d.
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In row 7, enter the monetary and non-monetary transfers received from candidates
reported in the last row of part 2d.
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In row 8, enter the monetary transfers received from leadership contestants reported
in the last row of part 2d.
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In row 9, enter the monetary transfers received from nomination contestants reported
in the last row of part 2d.
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In row 10, enter the sum of rows 5 to 9.
- In row 11, enter the sum of rows 1, 4 and 10 for columns 1, 2 and 3.
Part 3a. Statement of transfers to a registered party, another registered association,
a candidate, a leadership contestant or a nomination contestant
In this part, you disclose details about transfers to the registered party, another
registered association, a candidate, a leadership contestant or a nomination contestant.
Non-monetary transfers to leadership contestants and nomination contestants are
allowed under the Act if the goods or services are offered equally to every leadership
contestant or to every nomination contestant. Monetary transfers to leadership contestants
and nomination contestants are prohibited. You should not include any amounts in
the shaded-out columns 7 and 9.
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Enter the name of the entity to which the transfer was made.
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Enter the monetary or non-monetary amount transferred in the appropriate column
1-10.
- Total each column individually.
Part 3b. Statement of unpaid claims
In this part, list all the claims that remain unpaid six months after the payment
due date, including all claims for which an invoice or other document evidencing
the claim was not sent within three months after the expense was incurred. Whether
these claims are disputed or undisputed, you may not pay them without the authorization
of the Chief Electoral Officer.
If the Chief Electoral Officer refuses the authorization or any conditions of the
authorization are not met, you may make an application to a judge to authorize the
payment of the claim.
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Full name of supplier: enter the name of the supplier. If the supplier is an individual,
enter the family name, given name and initial. If the supplier is a corporation
or a business, write its name in the space. In the case of a numbered company, provide
the name of the chief executive officer or president.
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Address: enter the address of the supplier.
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Class of contributor: enter the class of contributor to which the claimant belongs.
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Amount agreed and Amount disputed: enter the amount of the unpaid claim that is
agreed in the Amount agreed column, or enter the amount that is disputed in the
Amount disputed column. If part of the claim is disputed and part undisputed, enter
the appropriate amount in each column.
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Total: if you use more than one page for part 3b, carry forward the total of unpaid
claims, agreed and disputed, to the last page that you use and calculate the total.
Part 4. Association's financial statements
You should complete both statements in this part based on your association's
own financial statements prepared in accordance with generally accepted accounting
principles. Include supporting schedules for all applicable line items.
Filling out the Statement of revenues and expenses
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In accordance with your association's own financial statements, enter the appropriately
classified revenues. Attach supporting schedules as applicable. Total the five types
of revenue and enter the amount in Total revenues.
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In accordance with your association's own financial statements, enter the appropriately
classified expenses. Attach supporting schedules as applicable. Total the various
types of expenses and enter the amount in Total expenses.
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Subtract the amount in Total expenses from the amount in Total revenues, and enter
the result in Net income (loss). This figure must match the net income (loss) figure
in your association's own financial statements.
Filling out the Statement of assets and liabilities
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Enter current assets and long-term assets in the appropriate rows. Attach supporting
schedules as applicable. Calculate the Total current assets (A) and Total long-term
assets (B) and enter the results. Then add the two totals (A + B) and enter the
result in Total assets. The figure for total assets must correspond to the total
assets reported in your association's own financial statements.
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Enter current liabilities and long-term liabilities in the appropriate rows. Attach
supporting schedules as applicable. Calculate the Current liabilities (C) and Long-term
liabilities (D) and enter the results.
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Complete the Net assets section from the figures in your association's own financial
statements, and enter the Ending balance (E). The net income that you include in
this section must correspond to the figure you reported in Net income in the Statement
of revenues and expenses.
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Add C + D + E, and enter the result in Total liabilities and net assets. This result
must match the figure in Total assets.
Do not forget to attach the notes to the financial statements and supporting schedules
for: other revenues, other current assets, capital assets, other long-term assets,
other current liabilities, any new loans reported in part 2b and other long-term
liabilities. The supporting schedule for any new loans reported in part 2b should
include the interest rate charged and a repayment schedule.
Auditor's report requirements
If, during the fiscal year, your association accepted contributions or incurred
expenses of $5,000 or more, your financial transactions return must be accompanied
by an auditor's report prepared in accordance with section 403.37 of the Canada
Elections Act.
Registered associations that require an auditor's report on their financial
transactions return are eligible to receive an audit subsidy of up to $1,500
of the invoiced amount. This subsidy is paid directly to the auditor.