Summary Policy

Date
October 25, 2002

Reference Number
CSP - R08

Key Words
Return - Political

Where contributions are made to a candidate at an election, a Contributions to a Candidate at an Election - Information Return (form T2093) must be completed by each official agent of a candidate unless the appointment of such an agent has been terminated, by death or otherwise, and the agent has been replaced.

Where contributions are made to a registered party, a Contributions to a Registered Party - Information Return (form T2092) must be completed by each registered agent or terminated registered agent of a registered party, or by the chief agent of the party on behalf of the registered agent in the event of death of a registered agent.

• Contributions to a Registered Party - Information Return, T2092.
• Contributions to a Candidate at an Election - Information Return, T2093.
• Contributions to a Registered Political Party or to a Candidate at a Federal Election, IC75-2R7.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 230.1(2).