Political Finance Database

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Source

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 366(2) states: “If anonymous contributions of $20 or less per person are collected in response to a general solicitation at a meeting or fundraising event related to the affairs of a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant, the person authorized to accept those contributions shall record the following: (a) a description of the function at which the contributions were collected; (b) the date of the function; (c) the approximate number of people at the function; and (d) the total amount of the anonymous contributions received.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 366(2) states: “If anonymous contributions of $20 or less per person are collected in response to a general solicitation at a meeting or fundraising event related to the affairs of a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant, the person authorized to accept those contributions shall record the following: (a) a description of the function at which the contributions were collected; (b) the date of the function; (c) the approximate number of people at the function; and (d) the total amount of the anonymous contributions received.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Art. 16(b): "The Chief Electoral Officer shall (...) ensure that all election officers act with fairness and impartiality and in compliance with this Act"

Art. 22.3: "The following persons shall not be appointed as an election officer:

• (a) a minister of the Crown or a member of the executive council of a province;

• (b) a member of the Senate or the House of Commons;

• (c) a member of the legislative assembly of a province; (...)

• (d.1) a person who was a candidate at the last general election or at a by-election held since the last general election;

• (e) a person who has served in Parliament in the session immediately before the election or in the session in progress at the time of the election (...)"

Art 23.2(8): "No field liaison officer shall knowingly engage in politically partisan conduct and in particular shall not make a contribution to a nomination contestant, a candidate or a leadership contestant or belong to or make a contribution to, be an employee of or hold a position in, a registered party, an eligible party or an electoral district association."

Art 24.6: "No returning officer shall, while in office, knowingly engage in politically partisan conduct and in particular shall not make a contribution to a nomination contestant, a candidate or a leadership contestant or belong to or make a contribution to, be an employee of or hold a position in, a registered party, an eligible party or an electoral district association."

Source: Canada Elections Act, 2000 - last amended on 29 June 2021 

Subsection 367(1) “Subject to subsection 373(4), no individual shall make contributions that exceed (a) $1,500 in total in any calendar year to a particular registered party.”

Subsection 367(1.1) "The contribution limits set out in subsection (1) increase by $25 on January 1 in each year."

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 367(1) “Subject to subsection 373(4), no individual shall make contributions that exceed (a) $1,500 in total in any calendar year to a particular registered party.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 367(1) “Subject to subsection 373(4), no individual shall make contributions that exceed (a) $1,500 in total in any calendar year to a particular registered party.”

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 367(7): “The following contributions are permitted: (a) contributions that do not exceed $5,000 in total by a candidate for a particular election out of their own funds to their own campaign;”

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Ineligible lenders and guarantors

373 (1) Except as permitted under this section, no person or entity shall

(a) make a loan to a registered party or a registered association;

(b) make a loan to a nomination contestant, a candidate or a leadership contestant in relation to the contestant’s or candidate’s campaign; or

(c) guarantee a loan referred to in paragraph (a) or (b).

Ineligible borrowers

(2) Except if the loan is permitted under this section, no registered agent of a registered party and no financial agent of a registered association shall borrow money on behalf of the party or association, and no official agent of a candidate and no financial agent of a nomination contestant or of a leadership contestant shall borrow money for the purposes of the candidate’s or contestant’s campaign.

Exception — financial institutions

(3) A financial institution as defined in section 2 of the Bank Act may in writing make a loan referred to in subsection (1) at a fair market rate of interest.

Exception — individuals

(4) An individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act may in writing make a loan referred to in subsection (1) or guarantee such a loan. However, the total of the following amounts shall not at any time exceed the individual’s relevant contribution limit set out in paragraphs 367(1)(a) to (d), subsection 367(5) and paragraphs 367(7)(a) and (b):

(a) the amounts of the individual’s contributions,

(b) the amounts of the individual’s loans made in the relevant contribution period, not including any amount that has been repaid in the calendar year in which the loan was made, and

(c) the amounts guaranteed by the individual in the relevant contribution period, not including any amount for which the individual has ceased to be liable in the calendar year in which the guarantee was given.

Exception — certain loans

(5) A loan may be made in writing

(a) by a registered party to a registered association of the party or a candidate endorsed by the party; or

(b) by a registered association to the registered party with which it is affiliated, another registered association of the party or a candidate endorsed by the party.

Exception — certain guarantees and suretyships

(6) A registered party or registered association may in writing guarantee a loan made in writing to a party, association or candidate to which it itself is permitted to make a loan under subsection (5).

Prohibition — making indirect loans

374 No individual shall make a loan to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant that is made possible by money, property or the services of any person or entity that was provided to that individual for that purpose.

Ineligible lenders and guarantors

373 (1) Except as permitted under this section, no person or entity shall

(a) make a loan to a registered party or a registered association;

(b) make a loan to a nomination contestant, a candidate or a leadership contestant in relation to the contestant’s or candidate’s campaign; or

(c) guarantee a loan referred to in paragraph (a) or (b).

Ineligible borrowers

(2) Except if the loan is permitted under this section, no registered agent of a registered party and no financial agent of a registered association shall borrow money on behalf of the party or association, and no official agent of a candidate and no financial agent of a nomination contestant or of a leadership contestant shall borrow money for the purposes of the candidate’s or contestant’s campaign.

Exception — financial institutions

(3) A financial institution as defined in section 2 of the Bank Act may in writing make a loan referred to in subsection (1) at a fair market rate of interest.

Exception — individuals

(4) An individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act may in writing make a loan referred to in subsection (1) or guarantee such a loan. However, the total of the following amounts shall not at any time exceed the individual’s relevant contribution limit set out in paragraphs 367(1)(a) to (d), subsection 367(5) and paragraphs 367(7)(a) and (b):

(a) the amounts of the individual’s contributions,

(b) the amounts of the individual’s loans made in the relevant contribution period, not including any amount that has been repaid in the calendar year in which the loan was made, and

(c) the amounts guaranteed by the individual in the relevant contribution period, not including any amount for which the individual has ceased to be liable in the calendar year in which the guarantee was given.

Exception — certain loans

(5) A loan may be made in writing

(a) by a registered party to a registered association of the party or a candidate endorsed by the party; or

(b) by a registered association to the registered party with which it is affiliated, another registered association of the party or a candidate endorsed by the party.

Exception — certain guarantees and suretyships

(6) A registered party or registered association may in writing guarantee a loan made in writing to a party, association or candidate to which it itself is permitted to make a loan under subsection (5).

Prohibition — making indirect loans

374 No individual shall make a loan to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant that is made possible by money, property or the services of any person or entity that was provided to that individual for that purpose.

Subsection 363(1): “No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.”

(Canada Elections Act, 2000 - last amended on 29 June 2021).

Subsection 477.46(1): "A candidate’s official agent shall open, for the sole purpose of the candidate’s electoral campaign, a separate bank account in a Canadian financial institution as defined in section 2 of the Bank Act, or in an authorized foreign bank as defined in that section that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act.

(3) All of a candidate’s financial transactions in relation to the candidate’s electoral campaign that involve the receipt of money are to be deposited to the account unless the transaction involves the receipt of the candidate’s own funds and those funds are used to pay a litigation expense or a personal expense."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

444 (1) On receipt from a registered party of the documents referred to in subsection 437(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is 50% of the registered party’s election expenses that were paid by its registered agents as set out in the return for its general election expenses if:

(c) candidates endorsed by the registered party received at least (i) 2% of the number of valid votes cast at the election, or (ii) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate.

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 444(1): "On receipt from a registered party of the documents referred to in subsection 437(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is 50% of the registered party’s election expenses that were paid by its registered agents as set out in the return for its general election expenses if:

(c) candidates endorsed by the registered party received at least (i) 2% of the number of valid votes cast at the election, or (ii) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 444(1): "On receipt from a registered party of the documents referred to in subsection 437(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is 50% of the registered party’s election expenses that were paid by its registered agents as set out in the return for its general election expenses if:

(c) candidates endorsed by the registered party received at least (i) 2% of the number of valid votes cast at the election, or (ii) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate."

Reimbursement of Candidates' Election Expenses and Personal Expenses is, Article 477.74(2): the lesser of (a) 60% of the sum of the candidate’s paid election expenses and paid personal expenses, as set out in their electoral campaign return, less the partial reimbursement made under section 477.73, and (b) 60% of the election expenses limit calculated under section 477.49, less the partial reimbursement made under section 477.73.

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 345(1): "In the period beginning on the issue of the writs for a general election and ending at midnight on the day before polling day at that election, every network operator shall, subject to the regulations made under the Broadcasting Act and to the conditions of its licence, make available, at no cost, to the registered parties and eligible parties referred to in subsection (2), for the transmission of political announcements and other programming produced by or on behalf of those parties broadcasting time as determined under that subsection if the network formed and operated by the network operator (a) reaches a majority of Canadians whose mother tongue is the same as that in which the network broadcasts; (b) is licensed with respect to more than a particular series of programs or type of programming; and (c) does not involve a distribution undertaking as defined in subsection 2(1) of the Broadcasting Act."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 345(2): "For the purpose of subsection (1), the minimum amount of broadcasting time that a network operator is to make available shall be no less than the amount of free broadcasting time made available by it at the last general election and shall be made available as follows: (a) two minutes to every registered party referred to in paragraph 337(1)(a) and every eligible party referred to in paragraph 339(2)(a); and (b) the remainder to all registered parties that have been allocated any of the broadcasting time to be made available under section 335 and all eligible parties that have requested broadcasting time under section 339 in the proportion that their allocated or requested purchasable broadcasting time bears to the total broadcasting time allocated or requested under those sections."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 345(1): "In the period beginning on the issue of the writs for a general election and ending at midnight on the day before polling day at that election, every network operator shall, subject to the regulations made under the Broadcasting Act and to the conditions of its licence, make available, at no cost, to the registered parties and eligible parties referred to in subsection (2), for the transmission of political announcements and other programming produced by or on behalf of those parties broadcasting time as determined under that subsection if the network formed and operated by the network operator (a) reaches a majority of Canadians whose mother tongue is the same as that in which the network broadcasts; (b) is licensed with respect to more than a particular series of programs or type of programming; and (c) does not involve a distribution undertaking as defined in subsection 2(1) of the Broadcasting Act."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Section 42(2) In respect of the aggregate amount of contributions, other than donations in kind, made by a taxpayer to candidates and recognized parties during the taxation year, that taxpayer may deduct from the amount of tax which that taxpayer would otherwise be required to pay under this Act an amount equal to (a) 75% of the aggregate amount contributed if the aggregate amount contributed does not exceed $100; (b) $75 plus 50% of the amount by which the aggregate amount contributed exceeds $100 but does not exceed $550; or (c) the lesser of (i) $300 plus 33 1/3 % of the amount by which the aggregate amount contributed exceeds $550, and (ii) $500, or the amount of the tax payable, whichever is the lesser.

(Income Tax Act)

Subsection 481 (1) Every person or entity is guilty of an offence that, during an election period, distributes, transmits or publishes any material, regardless of its form, that purports to be made, distributed, transmitted or published by or under the authority of the Chief Electoral Officer, or a returning officer, political party, candidate or prospective candidate if (a) the person or entity was not authorized by the Chief Electoral Officer or that returning officer, political party, candidate or prospective candidate to distribute, transmit or publish it; and (b) the person or entity distributes, transmits or publishes it with the intent of misleading the public into believing that it was made, distributed, transmitted or published by or under the authority of the Chief Electoral Officer, or that returning officer, political party, candidate or prospective candidate."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 430 (1) The maximum amount that is allowed for election expenses of a registered party for an election is the product of (a) $0.735 multiplied by the number of names on the preliminary lists of electors for electoral districts in which the registered party has endorsed a candidate or by the number of names on the revised lists of electors for those electoral districts, whichever is greater, and (b) the inflation adjustment factor published by the Chief Electoral Officer under section 384 that is in effect on the date of the issue of the writ or writs for the election."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 430(1): "The maximum amount that is allowed for election expenses of a registered party for an election is the product of (a) $0.735 multiplied by the number of names on the preliminary lists of electors for electoral districts in which the registered party has endorsed a candidate or by the number of names on the revised lists of electors for those electoral districts, whichever is greater, and (b) the inflation adjustment factor published by the Chief Electoral Officer under section 384 that is in effect on the date of the issue of the writ or writs for the election."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 477.5(1): "The base amount of a candidate’s election expenses in an electoral district is the higher of (a) the amount calculated, on the basis of the preliminary lists of electors for the electoral district, in accordance with subsections (3) to (6), and (b) the amount calculated, on the basis of the revised lists of electors for the electoral district, in accordance with subsections (7) to (10)."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 477.5(1): "The base amount of a candidate’s election expenses in an electoral district is the higher of (a) the amount calculated, on the basis of the preliminary lists of electors for the electoral district, in accordance with subsections (3) to (6), and (b) the amount calculated, on the basis of the revised lists of electors for the electoral district, in accordance with subsections (7) to (10)."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 350(1): "Subject to section 351.1, a third party shall not incur the following expenses in an aggregate amount of more than $350,000: (a) partisan activity expenses in relation to partisan activities that are carried out during the election period of a general election; (b) election advertising expenses in relation to election advertising messages that are transmitted during that period; and (c) election survey expenses in relation to election surveys that are conducted during that period. (2) Not more than $3,000 of the maximum amount referred to in subsection (1) shall be incurred to promote or oppose the election of one or more candidates in a given electoral district."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

"Election messages communicated over the Internet are election advertising only if:  they meet the general criteria for election advertising (see What is election advertising? above), and  they have, or would normally have, a placement cost (such as sponsored or boosted content) For greater certainty, the following are not election advertising:  messages sent or posted for free on social media platforms such as Twitter and Facebook  messages sent by email or through other messaging services (including texts sent through a cellular or mobile network)  videos posted for free on social media platforms such as YouTube and Instagram  content posted on the candidate’s website (the ongoing expenses for creating and maintaining a website are not placement costs) However, any associated expenses are election expenses. See the Websites and web content section below."

p. 64 of of Elections Canada Political Financing Handbook for Candidates and Official Agents.

Subsection 432(1): "For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with (a) a financial transactions return, in the prescribed form, on the registered party’s financial transactions; (b) the auditor’s report on the return made under subsection 435(1); and (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate."

Subsection 433(1): "If a registered party’s candidates for the most recent general election received at that election at least 2% of the number of valid votes cast, or at least 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate, the registered party’s chief agent shall, for each quarter — in respect of a fiscal period of the registered party — that follows that general election, beginning with the quarter that immediately follows that general election and ending with the quarter in which polling day at the next general election is held, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 432(2)(a) to (d), (i) and (l). (2) A quarterly return shall be provided within 30 days after the end of the period to which it relates."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 437 (1) For a general election, the chief agent of a registered party shall provide the Chief Electoral Officer with (a) an election expenses return in the prescribed form; (b) the auditor’s report referred to in subsection 438(1) on that return; and (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 477.59 (1) A candidate’s official agent shall provide the Chief Electoral Officer with the following in respect of an election: (a) an electoral campaign return, in the prescribed form, on the financing and expenses for the candidate’s electoral campaign; (b) if the appointment of an auditor is required under subsection 477.1(2), the auditor’s report on the return under section 477.62; (c) a declaration in the prescribed form by the official agent that the return is complete and accurate; and (d) a declaration in the prescribed form by the candidate that the return is complete and accurate."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 349.91(1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer within 5 days after the day on which it became required to be registered in accordance with that subsection, if the third party (...) (b) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a)."

Subsection 349.92(1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer on September 15, if the third party (b) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a)."

Subsection 359(1): "Every third party that is required to be registered in accordance with subsection 349.6(1) or 353(1) shall file a third-party expenses return in the prescribed form with the Chief Electoral Officer within four months after polling day."

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 382 - Canada Elections Act, 2000 (last amended on June 13, 2019).

• the election expenses returns of registered parties and electoral campaign returns of candidates (subsection 382(1);
• the financial transactions returns of registered parties and registered associations (paragraph 382(2)(a));
• the nomination campaign and leadership campaign returns (paragraphs 382(2)(a) and (b));
• a summary of the electoral campaign return for each candidate in an electoral district, (subsection 382(3));
• the financial transactions return of  a deregistered political party (subsection 382(4)
• the interim third-party expenses return and third-party expenses return (paragraphs 362 (a.1), (b) and (c))

- political parties: Article 432 (1) For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with (a) a financial transactions return, in the prescribed form, on the registered party’s financial transactions; (b) the auditor’s report on the return made under subsection 435(1); and (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate.

- candidates: Article 477.59 (1) A candidate’s official agent shall provide the Chief Electoral Officer with the following in respect of an election: (a) an electoral campaign return, in the prescribed form, on the financing and expenses for the candidate’s electoral campaign; (b) the auditor’s report on the return under section 477.62; (c) a declaration in the prescribed form by the official agent that the return is complete and accurate; and (d) a declaration in the prescribed form by the candidate that the return is complete and accurate.

- third parties: Article 359 (1) Every third party that is required to be registered in accordance with subsection 349.6(1) or 353(1) shall file a third-party expenses return in the prescribed form with the Chief Electoral Officer within four months after polling day.

(Canada Elections Act, 2000 - last amended on June 13, 2019).

Subsection 510(1): "The Commissioner, on his or her own initiative or in response to a complaint, may conduct an investigation."

Subsection 511(1): "If the Commissioner believes on reasonable grounds that an offence under this Act has been committed, the Commissioner may institute a prosecution or cause one to be instituted."

(Canada Elections Act, 2000 - last amended on June 13, 2019).