Political Financing Handbook for Candidates and Official Agents (EC 20155) – December 2014

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Table of Contents

• About This Document
  • Contact information
• Tables and Reminders
  • Important deadlines for the candidate's campaign
  • Contributions, loans and loan guarantees limits
  • Transfers – types and rules
  • Reporting requirements for the candidate's campaign
  • Important reminders for candidates and their official agents
• Starting the Candidate's Campaign
  • 1.1 How to become a candidate
    • Definition
    • Eligibility
    • Nomination process
    • The candidate's responsibilities and obligations
  • 1.2 What has to be done at the beginning of the campaign
    • Appoint an official agent
    • Appoint an auditor
    • Open a bank account
    • Create a campaign budget
    • When can a campaign start incurring expenses or accepting contributions, loans or transfers?
• Campaign Inflows
  • 2.1 Contributions
    • Definitions
  • 2.2 Loans
    • Getting a loan
    • Loan interest
    • Demand loan
    • Overdraft and line of credit
  • 2.3 Administering contributions and loans
    • Contribution rules
    • Administering contributions
    • Administering loans
  • 2.4 Transfers received
    • Definition
    • Transfer types
    • Transfers to the candidate
    • Transfers before an election
    • Transfers after an election
    • Transfers of expenses are prohibited
    • Administering incoming transfers
    • Independent candidates
  • 2.5 Other cash inflows
    • Administering other cash inflows
  • 2.6 Gifts and other advantages
    • Definition
    • Reporting gifts or other advantages received
    • Reporting period
    • Administering gifts and other advantages
• Campaign Outflows
  • 3.1 Electoral campaign expenses
    • Definition
  • 3.2 Election expenses
    • Definition
    • Limits on election expenses
    • Reimbursement of paid election expenses and paid candidate's personal expenses
    • Election expenses
    • Use of existing resources
  • 3.3 Candidate's personal expenses
    • Definition
    • Incremental expenses
    • Candidate's personal expense categories
  • 3.4 Other electoral campaign expenses
    • Definition
    • Expenses before or after the election
    • Compensation paid to the candidate to replace revenue
    • Fundraising expenses
    • Unused inventory
    • Interest on loans before and after the election period
    • Cost of preparing reports
  • 3.5 Transfers sent
    • Transfers sent by the candidate's campaign
    • Reporting transfers sent
    • Independent candidates
  • 3.6 Administering electoral campaign expenses
    • Expenses cannot be transferred
    • Who can incur expenses?
    • Who can pay expenses?
    • How to administer shared expenses?
    • Non-monetary contributions or transfers are also recorded as expenses
    • Incurring and paying the candidate's personal expenses
    • Invoices
    • Property or services provided by the party or the registered association
    • Claims and loans repayment
    • Administering the candidate's personal expenses
    • Supporting documentation
• Reporting Requirements
  • 4.1 Reporting timeline
    • Returning tax receipts
  • 4.2 Mandatory documents and supporting documentation
    • Documents to be filed within four months after election day
    • Reporting payment of claims or loans
  • 4.3 Submission to Elections Canada
    • Filing deadline and extensions
• Closing the Candidate's Campaign
  • 5.1 Distribution of funds administered by Elections Canada
    • Returning the candidate's nomination deposit
    • Reimbursements
    • Auditor's subsidy
  • 5.2 Managing unpaid claims and loans
    • Authorization to pay claims or loans after 36 months
  • 5.3 Filing an amended candidate's return
    • Corrections or revisions requested by Elections Canada
    • Corrections or revisions requested by the candidate or the official agent
  • 5.4 Disposing of surplus
    • Definition
    • Transfer or sale of capital assets
    • Notice of estimated surplus by Elections Canada
    • If official agent is aware of a surplus
    • How to dispose of a surplus
    • Candidate's Statement of Surplus
  • 5.5 Closing the campaign bank account

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