Site Menu1. Reference Tables and Timelines – Political Financing Handbook for Third Parties, Financial Agents and Auditors – November 2024
The reference tables and timelines in this chapter are quick reference tools for the use of third parties, financial agents and auditors.
The chapter contains the following:
- Definition of terms—third party, regulated activities and issue-based activities
- Important deadlines—fixed-date election, non-fixed-date election and by-election
- Registration timelines—pre-election period and election period
- Interim reporting timelines—fixed-date election and non-fixed-date election
Definition of terms
What are the different election types, and why does it matter?
There are three election types at the federal level: fixed-date general elections, non-fixed-date general elections and by-elections. Third parties have to follow rules in all elections, but some rules are different by election type.
The table below defines each election type and mentions some key differences. More information about differences is provided in all relevant parts of the handbook.
| Election type | Definition | Activities regulated in pre-election period? | Have to file interim returns? |
|---|---|---|---|
| Fixed-date general election | A general election held in October, four years after the last general election. This is the default date for a general election, unless one is called earlier. |
Yes, from June 30 of the election year until the day before the general election is called. | Yes, up to a total of four interim returns may have to be filed across the pre-election and election periods. |
| Non-fixed-date general election (also called a snap election) | A general election called any time before the default date described above. | No | Yes, up to two interim returns may have to be filed in the election period. |
| By-election | An election to fill a vacancy in a specific electoral district between general elections. | No | No |
What is a third party?
A third party is generally a person or group that wants to participate in or influence elections other than as a political party, electoral district association, nomination contestant or candidate.
The term has different legal definitions in the pre-election period and election period, as explained below.
| During a pre-election period (fixed-date general election only) | During an election period (all general elections and by-elections) |
|---|---|
A third party is a person or group other than a:
|
A third party is a person or group other than a:
|
Note: In defining who is not a third party, a potential candidate means someone who is selected in a nomination contest, is deemed to be a candidate because they have conducted political financing transactions, or has the support of a political party to be a candidate of that party.
What are regulated activities?
This handbook uses "regulated activities" as an umbrella term for partisan activities, election surveys, partisan advertising and election advertising.
The following table introduces the regulated activities. For full definitions and examples, see Chapter 5, Regulated Activities—Pre-election Period of a Fixed-Date Election, and Chapter 6, Regulated Activities—Election Period.
| Regulated activity | Description |
|---|---|
| Partisan activities | Activities carried out by a third party that promote or oppose a political party, nomination contestant, potential candidate, candidate or party leader, other than by taking a position on an issue with which the political party or person is associated. There are some exclusions to this definition:
|
| Election surveys | Surveys about voting intentions or choices, or about an issue with which a registered party or candidate is associated, that a third party conducts or causes to be conducted during the pre-election period* or the election period.** The survey results are used in deciding whether or not to organize and carry out regulated activities, or in the organization and carrying out of regulated activities. |
| Partisan advertising (pre-election period only) | The transmission to the public by a third party, by any means during the pre-election period,* of an advertising message that promotes or opposes a political party, nomination contestant, potential candidate or party leader, other than by taking a position on an issue with which the political party or person is associated. |
| Election advertising (election period only) | The transmission to the public by a third party, by any means during the election period,** of an advertising message that promotes or opposes a registered party or candidate, including by taking a position on an issue with which the registered party or person is associated. |
*The pre-election period starts on June 30 in the year of a fixed-date general election. It ends on the day before the general election is called.
**The election period starts on the day the election is called and ends on election day when the polls close.
Note: A potential candidate is someone who is selected in a nomination contest, is deemed to be a candidate because they have conducted political financing transactions, is a member of Parliament or an incumbent, or has the support of a political party to be a candidate of that party.
Which issue-based activities are regulated?
Third parties often conduct activities that focus on an issue. If the activity does not identify a political entity, it might not be covered by the third party rules in a pre-election or election period. The tables below show different issue-based activities and what makes them regulated activities in each period.
For election advertising, a political entity's association with the issue matters. The broader the message of the ad, the less likely it is that an association will be found. See the section What is election advertising? in Chapter 6, Regulated Activities—Election Period for more information.
| Activity in the pre-election period | Only takes a position on an issue | Also identifies a party, nomination contestant, candidate or party leader |
|---|---|---|
| Partisan advertising Examples:
|
Not regulated | Regulated |
| Partisan activity Examples:
|
Not regulated | Regulated |
Note: An election survey conducted during a pre-election period that asks voters about an issue clearly associated with a registered party or candidate is regulated, if the results are used to decide whether or how to carry out other regulated activities.
| Activity in the election period | Only takes a position on an issue | Also identifies a party or candidate |
|---|---|---|
| Election advertising Examples:
|
Regulated, if the issue is clearly associated with a party or candidate | Regulated |
| Partisan activity Examples:
|
Not regulated | Regulated |
Note: An election survey conducted during an election period that asks voters about an issue clearly associated with a registered party or candidate is regulated, if the results are used to decide whether or how to carry out other regulated activities.
Important deadlines by election type
Important deadlines for a fixed-date general election
Key starting dates
Start of the pre-election period: June 30 in the year of a fixed-date general election
Start of the election period: Variable date between end of August and mid-September
Registration with Elections Canada
A third party that has conducted regulated activities with combined expenses of $500 or more in the pre-election period or $500 or more in the election period must register without delay by submitting the form Application to Register a Third Party.
It must also:
- appoint a financial agent and, if necessary, an auditor*
- open a bank account for the sole purpose of regulated activities
Submission of interim returns
If the third party has incurred expenses or received contributions totalling $10,000 or more for regulated activities in a given period,** the financial agent must submit up to four Third Party's Interim Campaign Returns, as follows:
- 5 days after the third party was required to register
- September 15
- 21st day before election day
- 7th day before election day
Election day
4 months after election day
The financial agent must submit to Elections Canada:
- the Third Party's Electoral Campaign Return
- the auditor's report, if required*
Variable date
Once unpaid claims and any other balances are paid, the financial agent must close the campaign bank account and submit the final bank statement to Elections Canada.
*An auditor must be appointed without delay after the third party conducts regulated activities with combined expenses of $10,000 or more (totalled across the pre-election and election periods).
**See the section Interim reporting for a fixed-date general election for more information.
Important deadlines for a non-fixed-date general election
Election is called
Registration with Elections Canada
A third party that has conducted regulated activities with combined expenses of $500 or more during the election period must register without delay by submitting the form Application to Register a Third Party.
It must also:
- appoint a financial agent and, if necessary, an auditor*
- open a bank account for the sole purpose of regulated activities
Submission of interim returns
If the third party has incurred expenses or received contributions totalling $10,000 or more for regulated activities in a given period,** the financial agent must submit up to two Third Party's Interim Campaign Returns, as follows:
- 21st day before election day
- 7th day before election day
Election day
4 months after election day
The financial agent must submit to Elections Canada:
- the Third Party's Electoral Campaign Return
- the auditor's report, if required*
Variable date
Once unpaid claims and any other balances are paid, the financial agent must close the campaign bank account and submit the final bank statement to Elections Canada.
*An auditor must be appointed without delay after the third party conducts regulated activities with combined expenses of $10,000.
**See the section Interim reporting for a non-fixed-date general election for more information.
Important deadlines for a by-election
By-election is called
Registration with Elections Canada
A third party that has conducted regulated activities with combined expenses of $500 or more during the election period must register without delay by submitting the form Application to Register a Third Party.
It must also:
- appoint a financial agent and, if necessary, an auditor*
- open a bank account for the sole purpose of regulated activities
Election day
4 months after election day
The financial agent must submit to Elections Canada:
- the Third Party's Electoral Campaign Return
- the auditor's report, if required*
Variable date
Once unpaid claims and any other balances are paid, the financial agent must close the campaign bank account and submit the final bank statement to Elections Canada.
*An auditor must be appointed without delay after the third party conducts regulated activities with combined expenses of $10,000 or more.
Registration timelines by election type
Registering in a pre-election period (fixed-date general election only)
an individual
who is a Canadian citizen or permanent resident or who lives in Canada
(other than a potential candidate* or nomination contestant;)
a corporation
that carries on business in Canada**
a group
where a person responsible for the group is a Canadian citizen or permanent resident or lives in Canada
(other than a registered or eligible party or registered electoral district association)
partisan advertising
partisan activities
election surveys
You can also choose to register if you intend to conduct regulated activities in the pre-election period with combined expenses of $500 or more.
*In defining who is not a third party, a potential candidate means someone who is selected in a nomination contest, is deemed to be a candidate because they have conducted political financing transactions, or has the support of a political party to be a candidate of that party.
**A corporation incorporated outside Canada cannot register as a third party if, during the pre-election period, its only activity in Canada is to influence electors to vote or refrain from voting, either in general or for a particular candidate or registered party.
Registering in an election period (all general elections and by-elections)
an individual
who is a Canadian citizen or permanent resident or who lives in Canada
(other than candidate)
a corporation
that carries on business in Canada**
a group
where a person responsible for the group is a Canadian citizen or permanent resident or lives in Canada
(other than a registered party or an electoral district association)
election advertising
partisan activities
election surveys
You can also choose to register after the election is called, if you intend to conduct regulated activities with combined expenses of $500 or more.
*A corporation incorporated outside Canada cannot register as a third party if, during the election period, its primary purpose in Canada is to influence electors to vote or refrain from voting, either in general or for a particular candidate or registered party.
Note: A third party that registers for the pre-election period does not need to re-register for the election period. Its registration will continue if the third party continues to conduct regulated activities.
Interim reporting timelines by election type
Interim reporting for a fixed-date general election
A third party may have to file up to four interim returns during a fixed-date general election. This section explains the thresholds for filing interim returns and when the returns are due. The requirements are explained in a table and in a flowchart below. Examples are also provided.
| Reporting threshold | Time period when threshold is met | Interim returns due | |
|---|---|---|---|
| Pre-election period | The third party:
|
Between:
|
5 days after the third party was required to register* |
| Same as above | Between:
|
Sept. 15 | |
| Election period | The third party:
|
Between:
|
21st day before election day |
| Same as above | Between:
|
7th day before election day |
*A third party is required to register immediately after conducting regulated activities in the pre-election period with combined expenses of $500 or more or in the election period with combined expenses of $500 or more.
Note: Once a third party starts filing interim returns, it must file all remaining interim returns, if it continues to be registered in the election period.
Requirements for a fixed-date general election—flowchart view
Text version of "Requirements for a fixed-date general election—flowchart view"
This flowchart describes the conditions and due dates for submitting interim returns in a fixed-date general election. If this is a pre-election period, begin at step 1. If it is an election period, begin at step 3.
Step 1. In a pre-election period, check to see if one of two conditions are met.
Condition 1. Have you have conducted activities in the pre-election period with combined expenses of $10,000 or more? If yes, go to step 2. If not, check condition 2.
Condition 2. Have you have received $10,000 or more in contributions for regulated activities since September 21, 2021 (which is the day after the previous general election) and conducted activities in the pre-election period with combined expenses of $500 or more? If yes, go to step 2. If not, you do not have to file an interim return for the pre-election period. Go to step 3.
Step 2. Determine by which date you met the condition for filing interim returns.
Date 1. Did you meet the condition by the day on which you were required to register in the pre-election period? If yes, your interim returns are due 5 days after you were required to register, Sept. 15, and the 21st and 7th days before election day. Exit the flowchart here. If not, check date 2.
Date 2. Did you meet the condition by Sept. 14 or the last day of the pre-election period, whichever is earlier? If yes, your interim returns are due on Sept. 15, and the 21st and 7th days before election day. Exit the flowchart here.
Step 3. In an election period, check to see if one of two conditions are met.
Condition 1. Have you conducted activities in the pre-election or election period with combined expenses of $10,000 or more? If yes, go to step 4. If no, check condition 2.
Condition 2. Have you have received $10,000 or more in contributions for regulated activities since September 21, 2021 (which is the day after the previous general election) and conducted activities in the election period with combined expenses of $500 or more? If yes, go to step 4. If not, you do not have to file an interim return for the election period.
Step 4. Determine by which date you met the condition for filing interim returns.
Date 1. Did you meet the condition by the 23rd day before election day? If yes, your interim returns are due by the 21st and 7th days before election day. Exit the flowchart here. If not, check date 2.
Date 2. Did you meet the condition by the 9th day before election day? If yes, your interim return is due by the 7th day before election day. Exit the flowchart here. If not, you do not have to file an interim return for the election period. Exit the flowchart here.
| Scenario (in these examples, the pre-election period is June 30 to Sept. 13 and the election period is Sept. 14 to Oct. 20, 2025) |
Required to register on or before | Interim returns due |
|---|---|---|
| On May 10, the third party receives a $50,000 contribution for regulated activities. On June 30, the third party begins broadcasting advertising on national radio at a cost of $8,000. |
June 30 |
|
| On July 20, a third party sends out flyers at a cost of $750 to promote a potential candidate. The third party receives a $10,000 contribution for regulated activities on August 15. |
July 20 |
|
| From Aug. 1 to Aug. 13, a third party conducts partisan advertising at a cost of $9,000. On Oct. 10, the third party conducts election advertising at a cost of $1,000. |
Aug. 1 |
|
| In 2023, a third party received contributions totalling $10,000 to conduct election surveys. On Sept. 17, 2025, it conducts an election survey at a cost of $5,000. |
Sept. 17 |
|
| From Oct. 2 to 9, a third party holds a series of national events promoting a registered party at a cost of $12,000. | Oct. 2 |
|
Interim reporting for a non-fixed-date general election
A third party may have to file up to two interim returns during a non-fixed-date general election. This section explains the thresholds for filing interim returns and when the returns are due. The requirements are explained in a table and in a flowchart below. An example is also provided.
Note: There are no interim reporting requirements for by-elections.
| Reporting threshold | Threshold is met when | Interim returns due | |
|---|---|---|---|
| Election period | The third party:
|
Between:
|
21st day before election day |
Between:
|
7th day before election day |
Note: Once a third party starts filing interim returns, it must file all remaining interim returns.
Requirements for a non-fixed-date general election—flowchart view
Text version of "Requirements for a non-fixed-date general election—flowchart view"
This flowchart describes the conditions and due dates for submitting interim returns in a non-fixed-date general election.
Step 1. In an election period, check to see if one of two conditions are met.
Condition 1. Have you conducted activities in the election period with combined expenses of $10,000 or more? If yes, go to step 2. If no, check condition 2.
Condition 2. Have you have received $10,000 or more in contributions for regulated activities since September 21, 2021 (which is the day after the previous general election) and conducted activities in the election period with combined expenses of $500 or more? If yes, go to step 2. If not, you do not have to file an interim return for the election period. Exit the flowchart here.
Step 2. Determine by which date you met the condition for filing interim returns.
Date 1. Did you meet the condition by the 23rd day before election day? If yes, your interim returns are due by the 21st and 7th days before election day. Exit the flowchart here. If not, check date 2.
Date 2. Did you meet the condition by the 9th day before election day? If yes, your interim return is due by the 7th day before election day. Exit the flowchart here. If not, you do not have to file an interim return for the election period. Exit the flowchart here.
| Scenario | Required to register | Interim reporting deadlines |
|---|---|---|
| A snap general election is called on Jan. 19, 2025. Election day is Feb. 24. On Jan. 25, a third party runs a national ad promoting a registered party at a cost of $8,000. On Feb. 1, it holds an event promoting a candidate at a cost of $2,000. |
Jan. 25 |
|