Political Financing Handbook for Electoral District Associations and Financial Agents (EC 20089) – December 2023

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Table of Contents

• About This Document
  • Introduction to the handbook
  • What's new in this release?
  • Contact information
• 1. Reference Tables and Timelines
  • Reporting obligations of an electoral district association
  • Limits on contributions, loans and loan guarantees
  • Transfers–types and rules
  • Important reminders for registered associations, financial agents and electoral district agents
• 2. Registration
  • Why become a registered electoral district association?
  • Applying for registration
  • Reporting requirements soon after registration
  • Voluntary and involuntary deregistration of a registered association
  • Activities and obligations after receiving a notice of deregistration
• Roles and appointments within the association
  • Role and appointment process–chief executive officer
  • Role and appointment process–financial agent
  • Role and appointment process–electoral district agents
  • Role and appointment process–auditor
• 3. Contributions
  • What is a contribution?
  • What is commercial value?
  • Who can contribute?
  • Limits on contributions, loans and loan guarantees to a registered association
  • Volunteer labour is not a contribution
  • Sponsorship or advertising at a political event is a contribution
  • Accepting and recording contributions
  • Use of the registered association's online contribution system.
  • Accepting contributions of cryptocurrency
  • Issuing contribution receipts
  • Determining the date a contribution is made
  • Recording anonymous contributions
  • Remitting anonymous contributions that cannot be accepted
  • Ineligible contributions
  • Returning ineligible or non-compliant contributions
• 4. Loans
  • Getting a loan
  • Types of loans
  • Loan interest
  • Repaying and reporting unpaid loans
• 5. Transfers
  • What is a transfer?
  • Transfers sent to the registered association
  • Transfers sent by the registered association
  • Irregular transfers
• 6. Fundraising
  • Determining the contribution amount when contributors receive a benefit
• Regulated fundraising events
  • What is a regulated fundraising event?
  • Registered association’s role in providing information about a regulated fundraising event
  • Returning contributions for non-compliance with disclosure rules
• Typical fundraising activities
  • Sale of branded goods
  • Auctions
  • Ticketed fundraising events
  • Other ticketed events
  • Non-ticketed events
  • Draws
• 7. Registered Association's Expenses
  • Who can incur expenses?
  • Who can pay expenses?
  • Non-monetary contributions and transfers are also expenses or assets
  • Property or services provided to another political entity
  • Staff of a parliamentarian
  • Invoices
  • Repaying and reporting unpaid claims
  • Auditor's fee
• 8. Partisan Advertising During the Pre-election Period
  • What is partisan advertising?
  • What qualifies as partisan advertising on the Internet?
  • Partisan advertising expenses
• Partisan advertising in various situations
  • Partisan advertising to promote or oppose a potential candidate or contestant
  • Partisan advertising to promote or oppose a party within the electoral district
  • Partisan advertising on behalf of the party outside the electoral district
  • Summary of rules on partisan advertising expenses
• 9. Working with Other Entities During the Election Period
  • Incurring election expenses on behalf of the candidate or the party
• Typical election expenses incurred on behalf of the candidate or the party
  • Election advertising on behalf of the candidate or the party
  • Pamphlets and flyers
  • Used signs
  • Billboards
  • Registered association's office and assets
  • Registered association's existing website or web content
  • Fundraising during an election period
  • Voter contact calling services
  • Mass text messaging
  • Voter databases, surveys and research
• 10. Reporting
  • Reporting obligations after registration and during the fiscal year
  • Additional reporting if corrections or revisions are required
  • Submitting reports to Elections Canada
  • Requesting a filing deadline extension
• 11. Financial Statements in Part 4 of the Registered Association's Financial Transactions Return
  • Statement of revenues and expenses
  • Statement of assets and liabilities
• 12. Redistribution of Electoral Districts
  • What is electoral redistribution?
  • Existing registered associations—effect of redistribution and steps to take
  • New electoral district associations—effect of redistribution and steps to take
  • Role of the registered party

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