Political Financing Handbook for Registered Parties and Chief Agents (EC 20231) – December 2023
14. Reporting
This chapter describes the financial and registry reports that an eligible party or a registered party must complete and submit by set deadlines under the Canada Elections Act. It covers the following topics:
- Reporting timeline
- 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 timeline
Reports in this table must be submitted to Elections Canada, unless otherwise noted. Forms and instructions are available on the Elections Canada website.
Deadline | Mandatory document | Description | Who is responsible |
---|---|---|---|
6 months after becoming a registered party | Registered Party's Statement of Assets and Liabilities (EC 20232) With auditor's report |
The statement lists the registered party's assets and liabilities as of the day before the effective date of registration. | Chief agent |
30 days after a change of registry information | General Form—Political Party (EC 20360) To report a change of registry information, including a change in the policy for the protection of personal information |
The registered party or eligible party must report changes to its registry information, such as an address change, new appointments or a new party leader. The registered party must publish the updated policy for the protection of personal information on the party's website as soon as feasible. |
Party's representative |
30 days after the end of a quarter | Registered Party's Quarterly Financial Transactions Return* (EC 20211) (if applicable)* |
The registered party's quarterly return includes the following:
|
Chief agent |
June 30 | Contributions to a Registered Party or
to a Registered Association—Information Return (T2092—CRA) |
The registered party must use the form available on the Canada Revenue Agency (CRA) website to report contributions received and receipted. A link to the form is posted on the Elections Canada website. |
Chief agent Submitted to the CRA |
June 30 | Registered Party's Annual Financial Transactions Return (EC 20239) With auditor's report and supporting schedules |
The registered party's annual return includes the following:
|
Chief agent |
June 30 | General Form—Political Party (EC 20360) Annual confirmation of registry information Declaration of the party leader |
The registered party or eligible party must certify that its registry information is accurate or provide updates. The party leader must sign the declaration about the party's fundamental purpose to participate in public affairs. |
Chief agent and party leader |
June 30 every third year (due in 2022) | General Form— Political Party (EC 20360) Declaration of 250 party members |
The registered party or eligible party must submit the names, addresses and declarations of at least 250 party members by June 30 every third year. | Party's representative |
5 days before a regulated event held outside a general election | Notice of Regulated Fundraising Event (EC 20092) |
The notice provides basic information on a regulated fundraising event held outside a general election. | Registered party |
30 days after a regulated event held outside a general election | Regulated Fundraising Event Report (EC 20093) |
The report provides information on a regulated fundraising event held outside a general election, including beneficiaries, organizers and attendees. | Chief agent |
Within 10 days after a general election is called | General Form—Political Party (EC 20360) Confirmation of registry information Endorsement of Candidates |
The registered party or eligible party must certify that its registry information is accurate or provide updates. The party must also provide the names of the designated party representatives for endorsing candidates. |
Party's representative |
60 days after election day | Regulated Fundraising Event Report (EC 20093) |
The report provides information on all regulated fundraising events held during a general election, including beneficiaries, organizers and attendees. | Chief agent |
8 months after election day | Registered Party's General Election Return (EC 20240) With auditor's report and supporting schedules |
The registered party's general election return includes the following:
|
Chief agent |
30 days after a nomination contest held by the party | Nomination Contest
Report (EC 20188) |
The registered party must file this report if the party (and not the association) 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. |
Party's representative |
Before or immediately after a leadership contest starts | General Form—Registered Party Leadership Contest (EC 20370) |
This report indicates the start and end dates of a planned leadership contest. | Chief agent |
When directed contributions are transferred to the leadership contestant | Statement of Directed Contributions Received and Transferred to a Leadership Contestant (EC 20250) |
If the registered party receives and sends directed contributions to a leadership contestant's campaign, it must send the statements of those contributions with the transfers. This provides leadership contestants with the necessary information to fulfill their reporting obligations. |
Chief agent Submitted to the leadership contestant |
*Required if the candidates endorsed by the party received at least 2% of the valid votes cast at the most recent general election, or 5% of the valid votes cast in the electoral districts where the party endorsed a candidate.
Note: It is very important to give the auditor enough time to properly audit a financial return. The chief agent should submit the completed return to the auditor well before the reporting deadline.
Additional reporting if corrections or revisions are required
The party may need to file an amendment to one of these reports because of an error or omission:
- Registered Party's Annual Financial Transactions Return
- Registered Party's General Election Return
- Regulated Fundraising Event Report
Corrections or revisions requested by Elections Canada | Corrections or revisions requested by the registered party |
---|---|
On review, Elections Canada may request the chief agent to correct or revise the annual financial return or general election return The chief agent must submit the corrected or revised report within the specified period. |
The chief agent may become aware of a need to correct or revise an annual financial return (for example, to add some omitted contributions), a general election return or an event report that has been filed. The chief agent has to apply to Elections Canada for authorization to file an amended report, using the Request for Amendment form. An amended report 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 on the Elections Canada website.
The EFR software is updated regularly. Check for the latest version before preparing a return.
Note: Using EFR to complete or update the registered party's financial returns and general election returns makes reporting much easier because EFR validates the entries and creates a submission file with the required fields populated.
Option 1–Online (Political Entities Service Centre) |
---|
Log in
Annual and quarterly financial transactions returns / General election return
Statement of assets and liabilities
Extension and amendment requests
Note
|
Option 2–Mail or fax |
Any financial reports
Elections Canada FaxPolitical Financing |
Note
- When submitting by mail or fax, the person making the submission should give their name, role and the party's name.
- We recommend keeping a copy of all documents submitted.
Requesting a filing deadline extension
Reports eligible for an extension
If the party is not able to submit the Registered Party's Annual Financial Transactions Return, the Registered Party's General Election Return or a Regulated Fundraising Event Report with all mandatory documents by the deadline, the chief agent may apply to submit the report within an extended period.
Note: The Canada Elections Act does not allow for extensions on quarterly financial returns, registry reports (including the annual confirmation of registry information or changes to registry information during the year), publishing an event notice or notifying Elections Canada of a regulated fundraising event held outside a general election.
The following table explains which versions of reports are eligible for an extension and from whom.
Document to submit | Extension from Elections Canada | Additional extension from Elections Canada | Extension from a judge |
---|---|---|---|
Registered Party Financial Transactions Annual Return | |||
Original submission, including the auditor's report | Yes | No | Yes |
Corrected or revised, as requested by the party | Yes | Yes | No |
Corrected or revised, as requested by Elections Canada | No | No | No* |
Registered Party's General Election Return | |||
Original submission, including the auditor's report | Yes | No | Yes |
Corrected or revised, as requested by the party | Yes | Yes | No |
Corrected or revised, as requested by Elections Canada | No | No | No* |
Regulated Fundraising Event Report | |||
Original submission | Yes | No | Yes |
Corrected or revised, as requested by the party | Yes | Yes | Yes |
Submitting an extension request to Elections Canada
To apply for an extension from Elections Canada to the filing deadline for the annual financial return, the general election return or an event report, the chief agent 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 chief 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 report, or if the chief agent is unable to file the report within the extended period, the chief 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 party 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 party has its headquarters.
A copy of the application must be sent to Elections Canada by email or fax.
If the chief agent 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 party 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 party 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 a party 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 party can request any reasonable date as the new filing deadline, based on its circumstances. Make sure the date chosen gives the party enough time to meet its obligations; otherwise, a new application will need to be filed with the court. | The registered party 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 party 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.