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Political Financing Handbook for Electoral District Associations and Financial Agents (EC 20089) – December 2023

10. Reporting

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

  • Reporting obligations after registration and during the fiscal year
  • Additional reporting if corrections or revisions are required
  • Submitting reports to Elections Canada
  • Requesting a filing deadline extension

Note: Registry information and financial returns submitted to Elections Canada are published, in whole or in part, on the agency's website.

Reporting obligations after registration and during the fiscal year

Reports in this table must be submitted to Elections Canada, unless otherwise noted. Forms and instructions are available on the Elections Canada website.

Mandatory document Description Deadline Who is responsible
Registered Association's Statement of Assets and Liabilities
(EC 20031)
The statement lists the association's assets and liabilities as of the day before the effective date of registration. 6 months after becoming a registered association Financial agent
Registered Association's Changes to Registry Information
(EC 20411)
The association must report changes to its registry information, such as an address change or new appointments. 30 days after a change of registry information Chief executive officer
Nomination Contest Report
(EC 20188)
The association must file this report if the association (and not the party) 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.

30 days after a nomination contest held by the association Association's representative
Registered Association's Financial Transactions Return
(EC 20081)
With supporting documents
The annual financial return includes the following:
  • association's information and declaration, signed by the financial agent
  • inflows and outflows, including for voter contact calling services
  • statement of revenues and expenses
  • statement of assets and liabilities
May 31 Financial agent
Auditor's report*
(if applicable)*
After the financial agent completes the association's annual financial return, the auditor has to examine the financial records and give an opinion in a report as to whether the association's return presents fairly the information contained in the financial records on which it is based. May 31 Auditor and financial agent
Auditor's invoice
(if applicable)*
The invoice must be prepared and signed by the auditor. May 31 Auditor and financial agent
Contributions to a Registered Party or to a Registered Association—Information Return
(T2092—CRA)
The financial agent must use the Canada Revenue Agency form to report contributions received and receipted.
A link to the form is posted on the Elections Canada website.
May 31,
to the
Canada Revenue Agency
Financial agent
Registered Association's Annual Confirmation of Registry Information
(EC 20412)
Elections Canada sends the association a package with its registry information each year.
The association must certify that the registry information is accurate or provide updates.
May 31 Chief executive officer

*An auditor's report is required if the association accepted contributions totalling $10,000 or more, or incurred expenses totalling $10,000 or more, in the fiscal period. Note that audit fees and transfers that the association sends to affiliated political entities do not count toward the $10,000 threshold.

It is very important to give the auditor enough time to properly audit the annual financial return before the deadline.

Additional reporting if corrections or revisions are required

The Registered Association's Financial Transactions Return may need to be amended to correct errors or omissions.

Corrections or revisions requested
by Elections Canada
Corrections or revisions requested by the
registered association

On review, Elections Canada may request the financial agent to correct or revise the association's annual financial return.

The financial agent must submit the corrected or revised return within the specified period.

The financial agent may become aware of a need to correct or revise a return that has been filed (for example, to add some omitted contributions).

The financial agent or chief executive officer 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, registry forms and instructions are available on the Elections Canada website.

Elections Canada has developed free software to help with the preparation of financial returns: the Electronic Financial Return (EFR) software. It can be accessed from the Political Entities Service Centre.

The EFR software is updated regularly. Check for the latest version before preparing a return.

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

Options for submitting financial reports to Elections Canada
Option 1–Online (Political Entities Service Centre)

Log in

  • Log in to the Political Entities Service Centre at csep-pesc.elections.ca. (Use the email address that Elections Canada has on file for you in the Registry of Electoral District Associations.)
  • Click on the Electronic Financial Returns tab.

Financial transactions return

  • Upload the submission files created by the EFR software (in PDF and XML formats) and any supporting documents.
  • Follow the on-screen steps to apply digital consent and submit the return.

Statement of assets and liabilities

  • Upload the report (in PDF format) and any supporting documents.
  • Follow the on-screen steps to apply digital consent and submit the report.

Extension and amendment requests

  • Where signatures are required, sign the pages by hand and scan the form.
  • Upload the form (in PDF format) and any supporting documents.

Notes:

  • Other forms of electronic submission may not be accepted. If you are not using the Political Entities Service Centre to apply digital consent, handwritten signatures are required.
  • The association can print a confirmation of its submission and track the status in the Political Entities Service Centre.
  • When submitting online, there is no need to send physical copies by mail. We recommend keeping a copy of all documents submitted.
Option 2–Mail or fax

Any financial reports

  • Where signatures are required, sign the pages by hand.
  • Send the reports to Elections Canada by courier, mail or fax.
  • Send supporting documents to Elections Canada by courier or mail.

Mail

Elections Canada
30 Victoria Street, Gatineau, Quebec K1A 0M6

Fax

Political Financing
1-888-523-9333 (toll-free)

Notes

  • We recommend keeping a copy of all documents submitted.

Requesting a filing deadline extension

Reports eligible for an extension

If the registered association is not able to submit the Registered Association 's Financial Transactions Return with all mandatory documents by the deadline, the association may apply to submit the report within an extended period.

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

The following table explains which versions of the annual financial return are eligible for an extension and from whom.

Registered Association's Financial Transactions Return—extension requests
Document to submit Extension from Elections Canada Additional extension from Elections Canada Extension from a judge
Original submission of the return, including the auditor's report (if required) Yes No Yes
Corrected or revised return, as requested by the registered association Yes Yes No
Corrected or revised return, 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 financial agent can apply to a judge to be relieved of the obligation of complying with the request.

Submitting an extension request to Elections Canada

To apply for an extension from Elections Canada, the financial agent or chief executive officer may use the Request for Extension of Filing Deadline form. The request must be received by Elections Canada no later than 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 financial 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 annual financial return, or if the financial agent is unable to file the return within the extended period, the financial 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 association may face deregistration.

Submitting an extension request to a judge

To apply for an extension from a judge, an application must be submitted to one of the courts listed below. Any of the courts can be applied to, no matter where the registered association has its headquarters.

A copy of the application must be sent to Elections Canada by email or fax.

If the financial agent or chief executive officer sends a draft of its application to Elections Canada before filing it with the court, Elections Canada staff will verify whether the request will enable the association to fulfill its obligations and provide a letter confirming that it has been notified of the application.

Province or territory Court that can receive the application
Alberta Court of King's Bench of Alberta
British Columbia Supreme Court of British Columbia
Manitoba Court of King's Bench of Manitoba
New Brunswick Court of King's Bench of New Brunswick
Newfoundland and Labrador Trial Division of the Supreme Court of Newfoundland and Labrador
Nova Scotia Supreme Court of Nova Scotia
Nunavut Nunavut Court of Justice
Ontario Superior Court of Justice of Ontario
Prince Edward Island Supreme Court of Prince Edward Island
Quebec Superior Court of Quebec
Saskatchewan Court of King's Bench of Saskatchewan
Northwest Territories Supreme Court of the Northwest Territories
Yukon Supreme Court of Yukon

In the application, the registered association has to request a new deadline for submitting the documents to Elections Canada. Sometimes the new deadline will be for a past date. This happens when an association submitted its mandatory documents late before requesting an extension and is now regularizing its filing.

Extension to future date Extension to past date (retroactive)

The registered association can request any reasonable date as the new filing deadline, based on its circumstances.

Make sure the date chosen gives the association enough time to meet its obligations; otherwise, a new application will need to be filed with the court.

The registered association must request the date that all mandatory documents were received by Elections Canada as the new filing deadline.

Please contact the Political Entities Support Network to get the correct date.

Note: If the registered association is not using a lawyer to prepare its application, it may wish to contact the registrar of the court for information on the process or ask a legal clinic for sample documents.