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Political Financing Handbook for Registered Parties and Chief Agents (EC 20231) – December 2023

1. Reference Tables and Timelines

This chapter presents quick reference tools for eligible and registered parties, chief agents and registered agents. It covers the following topics:

  • Reporting obligations–annual and general election
  • Limits on contributions, loans and loan guarantees
  • Transfers–types and rules

Annual obligations of a registered or eligible party

This infographic explains the reporting requirements that registered political parties must fulfill during the year.

Only the requirements marked with an asterisk (*) also apply to eligible parties. A party is "eligible" if it successfully applied for registration but has not yet endorsed a candidate in an election.


Updates to registry information*

Submit the General Form–Political Party within 30 days after a change to the information or a new appointment.


Annual reports

Submit no later than June 30:

  • Registered Party's Annual Financial Transactions Return and auditor's report
  • General Form–Political Party*
  • Contributions to a Registered Party or to a Registered Association–Information Return to the Canada Revenue Agency

Nomination contest report

Submit the Nomination Contest Report within 30 days after holding a nomination contest.


Disclosure of a regulated fundraising event

If your party is represented in the House of Commons and you or an affiliated entity hold a regulated fundraising event outside a general election:

  • publish an event notice on your website and submit a Notice of a Regulated Fundraising Event at least five days before the event
  • submit the Regulated Fundraising Event Report within 30 days after the event

Disclosure of a leadership contest

Submit the General Form–Registered Party Leadership Contest before or immediately after the contest begins.


Quarterly reports

Submit the Registered Party's Quarterly Financial Transactions Return no later than January 30, April 30, July 30 and October 30 if, in the last general election, your party's candidates received:

  • at least 2% of the total valid votes, or
  • at least 5% of the valid votes in the electoral districts where your party endorsed a candidate

Triennial exercise*

Submit the declarations of at least 250 party members using the General Form–Political Party no later than June 30, every three years (next exercise: 2025).


Note: See Chapter 14, Reporting, for a description of reports and obligations. For reports due after deregistration, see Voluntary and involuntary deregistration of a registered party in Chapter 2.

Obligations of a registered or eligible party during a general election

This infographic explains the steps that a registered or eligible* party must follow to comply with reporting requirements for a general election.

*A party is "eligible" if it successfully applied for registration but has not yet endorsed a candidate in an election. This infographic applies only to eligible parties whose complete application for registration was received at least 60 days before the election call.

Registered or eligible party

General election is called
Consult the election expenses limit for parties

The preliminary limit is published on the Elections Canada website in the days following the election call, and the final limit is published 7 days before election day.


No later than 10 days after a general election is called

Submit the General Form–Political Party and Names of Persons Entitled to Endorse Candidates form

The party must confirm or update its registry information and provide the names of those authorized to endorse candidates.


No later than 22 days before election day

Submit the Candidate Endorsement by Electoral District form

The party must ensure that the candidates endorsed by the party are eligible to run.






Election day

No later than 60 days after election day

Submit the Regulated Fundraising Event Report for all regulated events held during the election period

This requirement applies to registered parties that were represented in the House of Commons before Parliament was dissolved.


No later than 8 months after election day

Submit the Registered Party's General Election Return and auditor's report



Limits on contributions, loans and loan guarantees

Limits on contributions, loans and loan guarantees
Political entity 2024 annual limit Limit per election called between Jan. 1 and Dec. 31, 2024
To each registered party $1,725* n/a
In total to all the registered associations, nomination contestants and candidates of each registered party $1,725* n/a
In total to all leadership contestants in a particular contest $1,725* n/a
To each independent candidate n/a $1,725*

Notes

  • Only individuals who are Canadian citizens or permanent residents can make contributions.
  • 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 exceed the contribution limit at any time during the relevant contribution period.
  • 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 $1,725* 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 $1,725* 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
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 YesNote 1 No YesNote 2 No Yes No
Leadership Contestant No No No No No No Yes No Yes No
Candidate YesNote 3 YesNote 3 No No NoNote 4 NoNote 4 Yes Yes Yes Yes
Registered Electoral District Association No YesNote 5 No YesNote 5 YesNote 6 Yes Yes Yes Yes Yes
Registered Party No YesNote 5 NoNote7 YesNote 5 YesNote 6 Yes YesNote 8 YesNote 8 n/a n/a

Note 1 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. After election day, monetary transfers are allowed only to pay claims and loans related to the candidate's campaign.

Note 2 A nomination contestant can only transfer funds to the registered electoral district association that held the nomination contest.

Note 3 Candidates may transfer property, services and funds to their own nomination contestant campaign for the same election.

Note 4 Candidates in a superseded by-election may transfer property, services and funds to their campaign for the general election.

Note 5 Non-monetary transfers must be offered equally to all contestants.

Note 6 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.

Note 7 Directed contributions are the only exception: they may be transferred to the leadership contestant.

Note 8 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.