Site MenuAbout This Document – Political Financing Handbook for Third Parties, Financial Agents and Auditors – November 2024
Introduction to the handbook
This handbook is designed to help third parties, their financial agents and auditors in the financial administration of regulated activities during a federal pre-election period and election period.
It can be used for a fixed-date general election, non-fixed-date general election or by-election. The different rules for each election type are explained throughout the handbook.
This handbook is a general guideline that explains how Elections Canada interprets the third party rules in the Canada Elections Act. It is provided for information and does not replace the Act. In all cases, the Act takes precedence over information and explanations provided in this handbook. How the Act applies to a particular case will depend on the circumstances of that case.
Elections Canada will review the contents of this handbook on a regular basis and make updates as required.
The handbook consists of nine chapters:
- Reference Tables and Timelines
- Registering a Third Party
- Financial Administration: Overview of Resources
- Financial Administration: Overview of Expenses
- Regulated Activities: Pre-election Period of a Fixed-Date Election
- Regulated Activities: Election Period
- Identifying and Allocating Regulated Expenses
- Interacting with Other Regulated Entities
- Reporting
Contact information
| Website | elections.ca |
|---|---|
| Political Entities Support Network |
Telephone |
| Elections Canada General Enquiries |
Telephone |
30 Victoria Street |