Filing Deadlines
The Election Finances and Contributions Disclosure Act (EFCDA), Citizen Initiative Act and Recall Act specify the financial reports that must be filed by political participants, what must be included in the reports i.e. contribution details and expense details, and the report filing deadlines. Late filing fees automatically apply for incomplete or late filing.
Some participants are required to include an audited financial statement with their financial report. Under the EFCDA, an “audited financial statement” means a financial statement that has been independently audited by a professional accounting firm registered under the Chartered Professional Accountants Act and authorized to perform an audit engagement.
Filing deadlines and audit requirements per political participant are summarized below.
| Participant | Financial Return Type | Filing Deadline | Audit Required |
|---|---|---|---|
| Political Party | Quarterly Contribution Reports Q1: January 1 – March 31 Q2: April 1 – June 30 Q3: July 1 – September 30 Q4: October 1 – December 31 |
15 days after each end of quarter Q1: April 15 Q2: July 15 Q3: October 15 Q4: January 15 |
Not Required |
| Annual Financial Statement January 1 – December 31 |
March 31 after end of calendar year | Required if revenue or expenses exceed $25,000 | |
| Campaign Period Return (Election held under Election Act) |
6 months after Election Day | Required if revenue or expenses exceed $25,000 | |
| Campaign Period Return (Election held under Alberta Senate Election Act) |
6 months after Senate Election Day | Required if revenue or expenses exceed $25,000 | |
| Constituency Association | Annual Financial Statement January 1 – December 31 |
March 31 after end of calendar year | Not Required |
| Candidate | Campaign Period Return (Election held under Election Act) |
4 months after Election Day | Not Required |
| Senate Candidate | Campaign Period Return (Election held under Alberta Senate Election Act) |
February 18, 2022 (4 months after Senate Election Day) | Not Required |
| Nomination Contestant | Nomination Contestant Campaign Period Return | 4 months after selection date | Not Required |
| Leadership Contestant | Leadership Contestant Campaign Period Return | 4 months after vote date | Required if leadership campaign expenses exceed $25,000 |
| Initiative Petition Proponent (applicant) | Expense Limit Report | 30 days after signature sheet submission date or 30 days after petition signing period expires, whichever is earlier | Not Required |
| Recall Petition Authorized Participant (applicant or MLA named in petition) | Expense Limit Report | 30 days after petition submission date or 30 days after petition canvassing period expires, whichever is earlier | Not Required |
| Recall Vote Authorized Participant (applicant or MLA named in petition) | Expense Limit Report | 30 days after recall vote date | Not Required |
In the following table, the weekly contribution report due date of every Thursday during the reporting period, is determined by the Chief Electoral Officer.
| Third Party Advertiser | Financial Return Type | Filing Deadline | Audit Required |
|---|---|---|---|
| Political TPA | Quarterly Contribution Reports Q1: January 1 – March 31 Q2: April 1 – June 30 Q3: July 1 – September 30 Q4: October 1 – December 31 |
15 days after end of each quarter Q1: April 15 Q2: July 15 Q3: October 15 Q4: January 15 |
Not Required |
| Annual Advertising Return January 1 – December 31 |
March 31 after end of calendar year | Not Required | |
| Election TPA | Weekly Contribution Report | Every Thursday during election advertising period | Not Required |
| Election Advertising Return | 6 months after Election Day | Required if advertising expenses are $100,000 or more | |
| Election Advertising Annual Return (if period-end bank balance or activity) |
March 31 after end of calendar year | Not Required | |
| Senate TPA | Weekly Contribution Report | Every Thursday during senate election advertising period | Not Required |
| Senate Election Advertising Return | 6 months after Election Day for Senate Election | Required if advertising expenses are $20,000 or more | |
| Senate Election Advertising Annual Return (if period-end bank balance) |
March 31 after end of calendar year | Not Required | |
| Referendum TPA | Weekly Contribution Report | Every Thursday during referendum advertising period | Not Required |
| Referendum Advertising Return | 6 months after Polling Day for Referendum | Required if advertising expenses are $350,000 or more | |
| Referendum Advertising Annual Return (if period-end bank balance) |
March 31 after end of calendar year | Not Required | |
| Initiative Petition TPA | Weekly Contribution Report | Every Thursday during initiative petition period | Not Required |
| Initiative Petition Advertising Return | 3 months after initiative petition period | Required if advertising expenses exceed $350,000 – audited financial statements due 6 months after initiative petition period | |
| Annual Advertising Return (if period-end bank balance) | March 31 after end of calendar year | Not Required | |
| Recall TPA | Weekly Contribution Report | Every Thursday during recall advertising period | Not Required |
| Recall Petition Advertising Return | 4 months after canvassing period | Required if advertising expenses exceed $3,000 spending limit – audited financial statements due 6 months after canvassing period | |
| Recall Vote Advertising Return | 4 months after recall vote | Required if advertising expenses exceed $3,000 spending limit – audited financial statements due 6 months after recall vote | |
| Annual Advertising Return (if period-end bank balance) | March 31 after end of calendar year | Not Required |