Political Financing Handbook for Electoral District Associations and Financial Agents (EC 20089) – February 2018
This document is Elections Canada's guideline: OGI 2018-02.
Click on the link for the latest Political Financing Handbook for Electoral District Associations and Financial Agents.
Table of Contents
- About This Document
- 1. Reference Tables and Timelines
- Becoming a registered electoral district association
- Voluntary and involuntary deregistration of a registered association
- Reporting deadlines for the registered association across its life cycle
- 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
- Limits on contributions, loans and loan guarantees
- Transfers—types and rules
- Important reminders for registered associations, financial agents and electoral district agents
- 2. 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
- Issuing contribution receipts
- Determining the date a contribution is made
- Recording anonymous contributions
- Remitting anonymous contributions that cannot be accepted
- Ineligible contributions
- Returning or remitting ineligible contributions
- 3. Loans
- 4. Transfers
- 5. Fundraising
- Typical fundraising activities
- 6. Registered Association's Expenses
- 7. Working with Other Entities
- Typical shared communications and advertising
- Typical shared resources
- 8. Reporting
- 9. Financial Statements in Part 4 of the Registered Association Financial Transactions Return