Political Financing Handbook for Candidates and Official Agents (EC 20155) – June 2017 – DRAFT guideline OGI 2017-01
1. Reference Tables and Timelines
This chapter presents quick reference tools for candidates and official agents. It covers the following topics:
- Starting the candidate's campaign
- Important deadlines for the candidate's campaign
- Role and appointment process—official agent
- Role and appointment process—auditor
- Closing the candidate's campaign
- Limits on contributions, loans and loan guarantees
- Transfers—types and rules
- Important reminders for candidates and their official agents
Starting the candidate's campaign
Appoint official agent and auditor | The candidate must appoint an official agent and an auditor before doing any of the following:
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Open bank account | The official agent has to open a separate bank account to be used exclusively for the candidate's campaign. This could happen before or after the candidate's nomination is confirmed or before an election is called. Note that the requirement to open a bank account exists whether or not there are financial transactions. The account has to be with a Canadian financial institution or an authorized foreign bank, as defined by the Bank Act. The official agent must be named as the account holder, as follows: (name), official agent. For example: "Peter Raymond, official agent". It is also acceptable to add the candidate's name to the name of the bank account. For example: "Peter Raymond, official agent for Anne Thomas". All monetary transactions in relation to the campaign have to go through the campaign bank account. The bank account has to remain open until the campaign fulfills all financial obligations. |
Establish internal controls | It is strongly recommended that the campaign put in place effective controls to monitor election expenses and ensure that the limit is not exceeded. |
Start incurring expenses and accepting contributions, loans or transfers | The campaign can start incurring expenses and accepting contributions, loans or transfers before the election is called as long as the campaign has an official agent, an auditor and a bank account. |
Important deadlines for the candidate's campaign
If a claim or loan is paid any time after the campaign return is filed, the official agent must send an updated campaign return to Elections Canada within 30 days.
Candidate's campaign starts
ELECTION CALLED
Nomination deadline
Submit nomination paper to returning officer by 2 p.m. on 21st day before election day
ELECTION DAY
1 month after
Return tax receipts to Elections Canada (if applicable) 3
3 months after
Official agent receives from candidate:
- Candidate's Statement of Personal Expenses (with all supporting documents)
4 months after
Official agent sends Elections Canada:
- Candidate's Electoral Campaign Return (with all required documents)
- Candidate's Statement of Personal Expenses (with all supporting documents)
- Auditor's report and Checklist for Audits
Candidate sends Elections Canada:
- Candidate's Statement of Gifts and Other Advantages Received (if applicable) 4
19 months after
Official agent sends Elections Canada:
- Candidate's Statement of Unpaid Claims and Loans 18 or 36 Months After Election Day (if applicable) 5
37 months after
Official agent sends Elections Canada:
- Candidate's Statement of Unpaid Claims and Loans 18 or 36 Months After Election Day (if applicable) 5
Return to source of 1 Must be appointed before contributions, transfers or loans are accepted or expenses are incurred.
Return to source of 2 Required before contributions, transfers or loans are accepted or expenses are incurred.
Return to source of 3 If paper tax receipts were obtained from Elections Canada, the official agent has to return all unused or cancelled tax receipts as well as a copy of each used tax receipt to Elections Canada.
Return to source of 4 Required if gifts or other advantages received from any one entity exceed a total of $500.
Return to source of 5 Required if the campaign has unpaid claims and loans.
Role and appointment process—official agent
Who is eligible? | Yes/No |
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Individual who is a Canadian citizen or permanent resident | Yes |
Corporation or partnership | No |
Candidate | No |
Election officer or member of the staff of a returning officer | No |
Undischarged bankrupt | No |
Auditor appointed as required by the Canada Elections Act | No |
Person who is not qualified as an elector | No |
Person who does not have the capacity to enter into contracts in the province or territory in which the person ordinarily resides | No |
Any other person or group not mentioned above | No |
Appointment process
- The candidate is required to appoint an official agent before the candidate can accept contributions, loans or transfers, incur electoral campaign expenses, or file their nomination paper—whichever comes first.
- The official agent has to sign a statement consenting to act in that capacity. The statement has to be submitted to the local returning officer with the candidate's nomination paper.
- If for any reason the official agent is no longer able to continue in that role, the candidate must appoint a new official agent without delay and notify Elections Canada of the new appointment. The notice has to include a signed consent from the new official agent.
Role summary
- The official agent is responsible for administering the campaign's financial transactions and reporting those transactions to Elections Canada as required by the Canada Elections Act.
- The candidate may have only one official agent at a time.
- The official agent's role continues until the candidate's campaign fulfills all financial reporting requirements.
Role and appointment process—auditor
Who is eligible? | Yes/No |
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Person who is a member in good standing of a corporation, an association or an institute of provincially incorporated professional accountants (CPA designation)* | Yes |
Partnership of which every partner is a member in good standing of a corporation, an association or an institute of provincially incorporated professional accountants (CPA designation)* | Yes |
Any candidate or official agent | No |
Election officer or member of the staff of a returning officer | No |
Chief agent of a registered party or an eligible party | No |
Registered agent of a registered party | No |
Electoral district agent of a registered association | No |
Leadership contestant, their financial agent or a leadership campaign agent | No |
Nomination contestant or their financial agent | No |
Financial agent of a registered third party | No |
Any other person or group not mentioned above | No |
Appointment process
- The candidate has to appoint an auditor before accepting a contribution, loan or transfer, or incurring an electoral campaign expense, or before the candidate's nomination paper is filed—whichever comes first.
- The auditor has to sign a statement consenting to act in that capacity. The statement has to be submitted to the local returning officer with the candidate's nomination paper.
- If for any reason the auditor is no longer able to continue in that role, the candidate must appoint a new auditor without delay and notify Elections Canada about the new appointment. The notice has to include a signed consent from the new auditor.
Role summary
- In accordance with generally accepted auditing standards, the auditor has to examine the candidate's financial records and give an opinion in a report as to whether the candidate's return presents fairly the information contained in the financial records on which it is based.
- The auditor has a right to access all documents of the candidate, and may require the candidate or the candidate's official agent to provide any information or explanation that is necessary to enable the auditor to prepare the report.
- The auditor's report has to include a completed checklist for audits in the prescribed form.
*Provincial and territorial auditing bodies may require auditors to meet other professional criteria in order to perform this role.
Closing the candidate's campaign
Fulfill reporting obligations | The candidate's campaign must fulfill all reporting obligations before it can close the campaign.
See the Reporting obligations after election day and Additional reporting tables in Chapter 12, Reporting. |
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Receive reimbursements and subsidies | Elections Canada administers certain funds that are distributed after election day to eligible candidates. These include:
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Manage unpaid claims and loans | Claims and loans should be paid within 36 months after election day. If a claim or loan is still unpaid 36 months after election day, the official agent has to seek authorization from Elections Canada or a judge before paying it See Chapter 14, Managing Unpaid Claims and Loans. |
File amended return(s) | An amended candidate's return has to be filed with Elections Canada to correct errors or omissions, or to report new transactions. Corrections or revisions might be requested by Elections Canada, or by the candidate or official agent. See the Additional reporting table in Chapter 12, Reporting. |
Dispose of surplus | After all financial obligations have been met, the campaign must dispose of any surplus of funds and fulfill the surplus reporting obligations. See Chapter 15, Disposing of Surplus. |
Close bank account | Once all unpaid claims, loans, other financial obligations and any surplus have been dealt with, the official agent has to close the campaign bank account. The official agent has to send the final bank statement to Elections Canada. |
Limits on contributions, loans and loan guarantees
Political entity | 2017 annual limit | Limit per election called between Jan. 1, 2017 and Dec. 31, 2017 |
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To each registered party | $1,550* | n/a |
In total to all the registered associations, nomination contestants and candidates of each registered party | $1,550* | n/a |
In total to all leadership contestants in a particular contest | $1,550* | n/a |
To each independent candidate | n/a | $1,550* |
Notes
- The contribution limits apply to total contributions, the unpaid balance of loans made during the contribution period, and the amount of any loan guarantees made during the contribution period that an individual is still liable for. The sum of these three amounts cannot at any time exceed the contribution limit.
- A nomination contestant is permitted to give an additional $1,000 in total per contest in contributions, loans and loan guarantees to their own campaign.
- A candidate is permitted to give a total of $5,000 in contributions, loans and loan guarantees to their campaign.
- A candidate is also permitted to give an additional $1,550* in total per year in contributions, loans and loan guarantees to other candidates, registered associations and nomination contestants of each party. (This includes contributions to the registered association in the candidate's electoral district and contributions to the candidate's own nomination campaign.)
- A leadership contestant is permitted to give a total of $25,000 in contributions, loans and loan guarantees to their campaign.
- A leadership contestant is also permitted to give an additional $1,550* in total per year in contributions, loans and loan guarantees to other leadership contestants.
*The limits increase by $25 on January 1 in each subsequent year.
Transfers—types and rules
This table shows the allowable monetary and non-monetary transfers between related registered political entities.
TO | ||||||||||
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FROM | Nomination Contestant | Leadership Contestant | Candidate | Registered Electoral District Association | Registered Party | |||||
Monetary | Non-monetary | Monetary | Non-monetary | Monetary | Non-monetary | Monetary | Non-monetary | Monetary | Non-monetary | |
Nomination Contestant | No | No | No | No | Yes1 | No | Yes2 | No | Yes | No |
Leadership Contestant | No | No | No | No | No | No | Yes | No | Yes | No |
Candidate | Yes3 | Yes3 | No | No | No | No | Yes | Yes | Yes | Yes |
Registered Electoral District Association | No | Yes4 | No | Yes4 | Yes5 | Yes | Yes | Yes | Yes | Yes |
Registered Party | No | Yes4 | No6 | Yes4 | Yes5 | Yes | Yes7 | Yes7 | n/a | n/a |
- A nomination contestant may transfer funds (but not property or services) to a candidate of the same party in the electoral district in which the nomination contest was held.
- A nomination contestant can only transfer funds to the registered electoral district association that held the nomination contest.
- Candidates may transfer property, services and funds to their own nomination contestant campaign for the same election.
- Non-monetary transfers must be offered equally to all contestants.
- Monetary transfers other than trust funds are allowed. After election day, monetary transfers are allowed only to pay claims and loans related to the candidate's campaign.
- Directed contributions are the only exception: they may be transferred to the leadership contestant.
- Registered parties may transfer property, services and funds to electoral district associations, whether registered or not.
Note: Independent candidates may not send or accept transfers of funds, property or services to or from other political entities.
Important reminders for candidates and their official agents
DO | DON'T |
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*Exceptions: A person authorized by the official agent can pay expenses out of petty cash.
The candidate can pay the candidate's personal expenses.
DO | DON'T |
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