Political Financing Handbook for Nomination Contestants and Financial Agents (EC 20182) – June 2019
Note: This handbook is to be used for contests called on or after June 13, 2019. For earlier contests, please use the December 2018 version of the handbook..
About This Document
Introduction to the handbook
This handbook is designed to assist nomination contestants and their financial agents. It is a tool that will help in the financial administration of the nomination contestant's campaign.
This document is a general guideline issued pursuant to section 16.1 of the Canada Elections Act. It is provided for information and is not intended to replace the Act.
Elections Canada will review the contents of this handbook on a regular basis and make updates as required.
Note: The term "individual" used in this handbook refers to a Canadian citizen or permanent resident.
What's new in recent releases?
|June 2019||Chapter 2||Accepting contributions of cryptocurrency||New content added as per OGI 2018-10, Cryptocurrencies.|
|June 2019||Chapter 3||Types of loans||New way to report a line of credit in some circumstances.|
|June 2019||Chapter 6||Ticketed fundraising events||Clarified what is included in the benefit for a ticketed fundraiser.|
|June 2019||Chapter 6||Other ticketed events||New section on calculating the benefit when a ticketed event is held for promotional purposes rather than to raise funds.|
|June 2019||Chapters 7–12||All||New and redefined expense categories and payment options, as per Bill C-76.|
|June 2019||Chapter 12||Auditor's fees||New auditor's subsidy explained.|
|June 2019||Chapter 15||What is a surplus?||New formula for calculating surplus funds, as per Bill C-76.|
|June 2019||Chapter 15||Sale of capital assets||Added requirement to sell capital assets after the nomination contest, as per Bill C-76.|
|December 2018||All||n/a||Content reorganized for better flow, new examples added and relevant content brought in from other recent handbooks.|
|December 2018||Chapter 2||Volunteer labour is not a contribution||New content and examples added as per OGI 2019-01, Volunteer Labour.|
|December 2018||Chapter 6||Fundraising expenses||Content added on the exclusion of certain fundraising expenses from nomination contest expenses.|
|December 2018||Chapter 6||Regulated fundraising events||Concept of regulated events (definition, requirements and examples) introduced as per Bill C-50.|
|December 2018||Chapters 7, 8 and 9||n/a||Definitions and categories of nomination campaign expenses revised as per Bill C-50.|
|December 2018||Chapter 8||Websites and web content
Website of a parliamentarian
|Reporting requirements clarified for expenses associated with websites, web content and pre-existing material.|
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