Political Financing Handbook for Third Parties, Financial Agents and Auditors (EC 20227) – August 2019
Note: For elections called after June 1, 2021, please use the June 2021 version of the handbook.
8. Reporting
This chapter describes the financial reports that must be completed and submitted by set deadlines under the Canada Elections Act.
It covers the following topics:
- Reporting obligations for a fixed-date general election
- Reporting obligations for a general election held other than on a fixed date
- Reporting obligations for a by-election
- Requesting a filing deadline extension
- Submitting reports to Elections Canada
For a timeline of interim reporting obligations, see Interim reporting requirements for a fixed-date general election and Interim reporting requirements for a general election held other than on a fixed date in Chapter 1, Reference Tables and Timelines.
Note: Forms and instructions are available on the Elections Canada website.
Reporting obligations for a fixed-date general election
Reports in this table must be submitted to Elections Canada by a third party representative.
Report | Filing conditions | What to report | Deadline |
---|---|---|---|
General Form—Third Party | Incurred expenses totalling $500 or more for regulated activities that take place during the pre election or election period | Details about the third party for the registry | Immediately5 |
General Form—Third Party | Changes of registry information | New information for the registry | Without delay after the change |
Third Party's Interim Campaign Return (pre-election period) |
Met the threshold2 for interim reporting between:
|
5 days after the third party was required to register | |
Third Party's Interim Campaign Return (pre-election period) |
Met the threshold2 for interim reporting between:
|
September 15 | |
Third Party's Interim Campaign Return (election period) |
Met the threshold2 for interim reporting between:
|
21 days before election day | |
Third Party's Interim Campaign Return (election period) |
Met the threshold2 for interim reporting between:
|
7 days before election day | |
Third Party's Electoral Campaign Return | Must be submitted by every registered third party |
|
4 months after election day |
Auditor's report | Required if the third party incurred expenses totalling $10,000 or more for regulated activities | Whether the third party's financial return presents fairly the information contained in the financial records | 4 months after election day |
Reporting obligations for a general election held other than on a fixed date
Reports in this table must be submitted to Elections Canada by a third party representative.
Report | Filing conditions | What to report | Deadline |
---|---|---|---|
General Form—Third Party | Incurred expenses totalling $500 or more for regulated activities that take place during the pre-election or election period | Details about the third party for the registry | Immediately5 |
General Form—Third Party | Changes of registry information | New information for the registry | Without delay after the change |
Third Party's Interim Campaign Return |
Met the threshold2 for interim reporting between:
|
|
21 days before election day |
Third Party's Interim Campaign Return |
Met the threshold2 for interim reporting between:
|
7 days before election day | |
Third Party's Electoral Campaign Return | Must be submitted by every registered third party. |
|
4 months after election day |
Auditor's report | Required if the third party incurred expenses totalling $10,000 or more for regulated activities | Whether the third party's financial return presents fairly the information contained in the financial records | 4 months after election day |
Reporting obligations for a by-election
Reports in this table must be submitted to Elections Canada.
Report | Filing conditions | What to report | Deadline |
---|---|---|---|
General Form—Third Party | A person or group must register as a third party after incurring expenses totalling $500 or more for regulated activities that take place during the pre election period or the election period. | Details about the third party for the registry | Immediately5 |
General Form—Third Party | Changes of registry information | New information for the registry | Immediately after a change of registry information |
Third Party’s Electoral Campaign Return | Must be submitted by every registered third party. |
|
4 months after election day |
Auditor's report | Required if the third party incurred expenses totalling $10,000 or more for regulated activities | Whether the third party's financial return presents fairly the information contained in the financial records | 4 months after election day |
- Return to source of Footnote 1 Registration cannot take place before June 30 for the pre election period, and the day the election is called for the election period.
- Return to source of Footnote 2 The third party incurred expenses totalling $10,000 or more, or received contributions totalling $10,000 or more, for regulated activities.
- Return to source of Footnote 3 Do not include transactions already reported in an interim return or in the return for a prior election.
- Return to source of Footnote 4 Do not include transactions already reported in a return for a prior election.
- Return to source of Footnote 5 Registration cannot take place before the day the election is called.
Supporting documents
Third parties must keep the documents evidencing expenses. These include invoices, bank statements, deposit slips and cancelled cheques. Elections Canada might request documents evidencing expenses over $50 during the review of the third party returns and the third party is required to provide them.
Corrections
On review, Elections Canada may correct the Third Party's Electoral Campaign Return if the correction does not materially affect its substance.
Elections Canada may send a written request to the third party to correct or revise the Third Party's Electoral Campaign Return. In that case, the third party must submit the corrected or revised return within the specified period.
Requesting a filing deadline extension
The Canada Elections Act specifies deadlines for submitting reports. The third party may apply for an extension on the Third Party's Electoral Campaign Return if they cannot submit it on time.
Note: Third Party's Interim Campaign Returns (if required) are not eligible for extensions.
Third Party's Electoral Campaign Return | Extension available from Elections Canada | Additional extension available from Elections Canada | Extension available from a judge |
---|---|---|---|
Original submission, including the auditor's report | Yes | No | Yes |
Corrected or revised, as requested by the third party | Yes | Yes | Yes |
Submitting a request for an extension
The third party has to send a request to Elections Canada for a filing deadline extension. The request must be received by Elections Canada within 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 third party'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 or if the third party is unable to file the required documents within the extended period, the third party may apply to a judge for an extension. Elections Canada must be notified of any such application.
Submitting reports to Elections Canada
Financial forms (with instructions) are available on the Elections Canada website in fillable PDF format.
How to send |
|
---|---|
efr-rfe@elections.ca | |
Elections Canada 30 Victoria Street, Gatineau, Quebec K1A 0M6 |
|
Fax | Political Financing 1-888-523-9333 (toll-free) 1-819-939-1803 |
Notes:
- Documents submitted to Elections Canada have to be signed.
- It is recommended that the third party keep a copy of all documents submitted.