Election Handbook for Candidates, Their Official Agents and Auditors
Elections Canada: Political Entities Including Third Parties: Candidates: Election Handbook for Candidates, Their Official Agents and Auditors
Table of Contents
- 1 Introduction
- 1.1 Purpose and scope of the handbook
- 1.2 Questions about this handbook
- 1.3 Additional reference material
- 1.4 Symbols
used here
- 2 Roles
and responsibilities
- 2.1 Candidate
- 2.2 Official agent
- 2.3 Auditor
- 3 Nominations
– procedures and fees
- 3.1 Nomination deposit
- 3.2 Withdrawal
- 3.3 Death
of a candidate
- 4 Contributions
and other cash inflows
- 4.1 Contributions
- Eligible contributors
- Monetary contributions
- Non-monetary contributions
- Miscellaneous contributions
- Contribution limits
- Official tax receipts
- Anonymous and ineligible contributions
- 4.2 Other cash inflows
- 5 Electoral
campaign expenses
- 5.1 Election expenses
- Election expenses limit
- Expenses that meet the definition
- Election advertising
- Payment of accounts
- Disclosure and reporting requirements
- 5.2 Candidate's personal expenses
- 5.3 Amounts not included in election expenses
- Pre-writ expenses
- Nomination expenses
- Fund-raising expenses
- Unused inventory
- Other excluded expenses
- 5.4 Reimbursements
- 6 Campaign
reporting requirements
- 6.1 The reporting process
- 6.2 Contents of the Candidate's Electoral Campaign Return
- Part 1 – Declaration
- Part 2a – Statement of contributions received – Details of contributions from individuals
- Part 2b – Statement of contributions received – Details of contributions from corporations
- Part 2c – Statement of contributions received – Details of contributions from trade unions
- Part 2d – Statement of contributions received – Details of contributions from associations as defined by subsection 405.3(3)
- Part 2e – Details of contributions from an association as defined by subsection 405.3(3) declared in part 2d
- Part 2f – Statement of contributions received – Details of operating loans
- Part 2g – Statement of contributions received – Contributions returned to donor or otherwise dealt with in accordance with the Act
- Part 2h – Statement of transfers received
- Part 2i – Statement of cash inflows other than contributions, loans and transfers
- Part 2j – Summary of contributions, transfers and other cash inflows
- Part 3a – Statement of electoral campaign expenses
- Part 3b – Statement of electoral campaign expenses other than election expenses
- Part 3c – Statement concerning personal expenses declared in part 3a, column 8
- Part 3d – Statement of unpaid claims declared in part 3a
- Part 4 – Campaign financial summary
- 6.3 Auditor's report and checklist
- 6.4 Candidate's Statement of Personal Expenses
- 6.5 Supporting documentation
- 6.6 Deadline for filing
- 6.7 Amended return
- Errors and omissions
- Authorization of the Chief Electoral Officer
- Corrections by the Chief Electoral Officer
- Payment of unpaid claims
- 6.8 Maintaining books and records
- 7 Closing
out the campaign
- 7.1 Steps to close out the campaign
- 7.2 Definition of surplus
- 7.3 Notice of estimated surplus
- 7.4 Disposition of surplus
- 7.5 Filing the Candidate's Statement of Surplus
- 7.6 Deadlines for disposition
- 7.7 Closing
the campaign bank account
- 8 Compliance
and enforcement
- 9 Transitional
provisions for the 2004 political financing amendments