Political Financing Handbook for Registered Parties and Chief Agents (EC 20231) – April 2020
9. Accessibility Expenses
This chapter discusses the registered party's accessibility expenses and reporting requirements. It covers the following topics:
- What are accessibility expenses?
- What are not accessibility expenses?
- Typical accessibility expenses (accessible website, sign language interpretation, communication products, construction and renovation)
What are accessibility expenses?
Accessibility expenses to accommodate persons with disabilities are:
- any cost incurred by the registered party for property or a service that is used solely to make materials used or activities held during an election period accessible
- the difference between the cost incurred for the property or service to make the materials or activities accessible, and the value of the property or service if the materials or activities had not been accessible
- a non-monetary contribution or transfer received by the registered party that is used solely to make materials used or activities held during an election period accessible
- the difference between the value of a non-monetary contribution or transfer received to make the materials or activities accessible, and the value of the property or service if the materials or activities had not been accessible
Accessibility expenses do not count against the election expenses limit. They may be eligible for partial reimbursement. See Chapter 14, Reimbursements, for more information.
What are not accessibility expenses?
The following are not accessibility expenses:
- an expense related to a registered party's fundraising activity
- an expense for material used or an activity held outside the election period only
- an expense that the registered party would have incurred for property or a service regardless of whether or not it was accessible
- an expense used for a purpose other than making material or an activity accessible
For a detailed discussion of this topic, please refer to Elections Canada's interpretation note 2019-07, Accessibility Expenses and Disability-Related Personal Expenses, on the Elections Canada website.
Typical accessibility expenses
The following are examples of typical accessibility expenses that the registered party might incur.
A fully accessible registered party website is one that can be properly read by a screen reader, allows for navigation using a keyboard, gives the same information in alternative formats, uses adequate colour contrast, and so on.
Additional expenses to create an accessible website, to convert an inaccessible website, or to make some features accessible during an election are accessibility expenses.
See the World Wide Web Consortium's Web Content Accessibility Guidelines for internationally recognized standards.
The registered party creates a website and pays to run accessibility diagnostics on the site during the election. When the diagnostics show that several web pages need to be recoded for accessibility, the party hires a web designer to make the improvements. The diagnostics tool and web designer fees are accessibility expenses.
Sign language interpretation
The registered party might have a sign language interpreter at events where the party leader is speaking or at locations where information is being offered during an election, so that events and information are accessible to people who are deaf or hard of hearing.
The expense for interpretation services that make material or an activity accessible during an election period is an accessibility expense.
Note: If an activity is directly linked to fundraising (for example, a ticketed fundraiser or auction), the expense for accommodation is not an accessibility expense. It is a registered party expense not subject to the limit.
Communication products in adapted or alternative formats
Registered parties often distribute or publish communication products in print, audio, video and other formats during an election. To make a communication accessible, the party may need to add an alternative format or adapt an existing format. For example, printed products can be reproduced in Braille, large text and audio; audio can be transcribed into text; and video can be captioned or transcribed into text.
The expense to add or adapt communication products to make them accessible during an election is an accessibility expense.
The registered party produces a video for $5,000 that is used to promote the party leader during an election. The production cost includes captioning that makes the video accessible to persons who are deaf or hard of hearing. The video would have cost $4,700 to produce without the captions. As a result, the chief agent reports an election expense of $4,700 and an accessibility expense of $300 ($5,000 – $4,700).
Construction and renovation
Some buildings do not have level access or may be temporarily inaccessible to persons with a mobility impairment. The registered party might construct a temporary ramp for their campaign offices to provide wheelchair access or make other renovations that provide access to persons with a disability.
The expense for construction or renovations to make material or an activity accessible during an election is an accessibility expense.
The registered party opens local offices during the election. One of the buildings it rents has three steps before the entrance. To make the office accessible to wheelchair users, the party hires a contractor to build a wooden ramp. The cost of materials and labour is $500. This is an accessibility expense.