Political Financing Handbook for Candidates and Official Agents (EC 20155) – July 2021
This document is Elections Canada's guideline OGI 2021-04.
Click on the link for the latest Political Financing Handbook for Candidates and Official Agents.
21. Cancelled Election or Postponed Election Day
This chapter describes the differences in administering a campaign when an election is cancelled or election day is postponed in an electoral district. It covers the following topics:
- Cancelled election: process, deemed election day, official agent and bank account, contribution and expenses limits, reimbursements, reporting and transfers
- Postponed election day: process and effect
Cancelled election (withdrawal of the writ)
Note: The political financing rules in this section apply only to a candidate whose nomination was confirmed by the returning officer for a cancelled election.
Process to cancel an election
If the Chief Electoral Officer certifies that it is impracticable to administer the election in an electoral district because of a flood, fire or other disaster, the Governor in Council may order the withdrawal of the writ. This effectively cancels the current election in that electoral district.
Within three months after the Chief Electoral Officer publishes a notice of the withdrawal, a new writ must be issued for that electoral district by order of the Governor in Council. The new election period can be no more than 51 days.
Withdrawal date replaces election day
In the case of a cancelled election, the election is deemed to have taken place on the day that the writ is withdrawn. Reporting requirements and other obligations tied to the cancelled election apply as if election day were the date of the withdrawal. For example, a candidate's return is due within four months after the withdrawal of the writ.
Official agent and new bank account for new election
Candidates in any election must appoint an official agent before incurring expenses or accepting contributions, loans or transfers. The official agent must open a separate bank account to be used exclusively for that campaign.
Candidates in a cancelled election who decide to run when a new writ is issued will need to again appoint an official agent, who could be the same person as for the cancelled election. The official agent will need to open a new, separate bank account to be used exclusively for the new campaign.
Note: The financial transactions for the cancelled election and new election must be managed separately.
Limits on contributions, loans and loan guarantees for a new election
The table below displays the limit on contributions, loans and loan guarantees as it applies to a new election that replaces a cancelled election.
As indicated in the notes, the per-election limit resets for independent candidates and candidates contributing to their own campaigns. The annual limit applies to all other contributions made in the year, whether for the cancelled election or new election.
|Political entity||2021 annual limit||Limit per election called between Jan. 1 and
Dec. 31, 2021
|Candidates endorsed by a registered party||$1,650*||n/a|
Limit on election expenses
Candidates in the cancelled election are subject to the applicable election expenses limit. The limit is not affected by the fact that the length of the election period has been reduced.
Note: The election expenses limit for the new election may be slightly different. Candidates and their official agents must ensure that they respect the election expenses limits for both elections. Limits are published on the Elections Canada website.
Reimbursement of expenses and reporting
All confirmed candidates in a cancelled election are deemed to have received 10% of the valid votes and are entitled to receive an initial reimbursement equal to 15% of the election expenses limit.
Candidates must file their return within four months after the withdrawal of the writ. Because they are deemed to have received 10% of the votes, they must also file an auditor's report. As is the case for all elections, they will be eligible for a total reimbursement equal to 60% of their paid election expenses and 60% or 90% of certain other expenses.
Candidates whose final reimbursement amount is less than the initial reimbursement paid to their campaign will need to return the overpayment (for details, see Chapter 17, Reimbursements and Subsidies).
Note: Expenses are eligible for reimbursement only once, either in relation to the cancelled election or the new election.
Transfers to the campaign for the new election
The Canada Elections Act allows for the transfer of any money from the candidate's account for the cancelled election (including the initial reimbursement) to the account for the new election.
The Canada Elections Act also allows for the transfer of property or services acquired for the cancelled election to the campaign for the new election. The ability to transfer property and services is important as it allows the campaign for the new election to account for such things as signs and office facilities that continue to be used from one election to the other.
The same property or services may be used during both elections. In that case, expenses for property or services transferred to the campaign for the new election must be reported for both elections are subject to the election expenses limit for both elections, if they meet the definition of an election expense.
An election is cancelled because of a wildfire, and a new election is called a month later. A candidate's campaign had purchased signs for the cancelled election and now transfers them to their campaign for the new election. The expenses are election expenses for both campaigns.
Postponed election day
Process to postpone election day
The Chief Electoral Officer may certify that it is impracticable to administer the election in an electoral district because of a flood, fire or other disaster.
If the Governor in Council does not believe that withdrawing the writ is warranted, the Governor in Council may postpone election day by up to seven days. This does not cancel the current election but rather extends the election period.
Effect of postponement
When election day is postponed, all reporting deadlines are calculated in relation to the new election day. For example, a candidate's return is due within four months after the new election day.
Election expenses limits for candidates are increased by a prorated amount based on the length of the postponement. Elections Canada will publish the revised limits on its website.
There is no effect on the contribution limits.