Fundraising Events

Political Parties, Constituency Associations, Candidates, Nomination Contestants and Leadership Contestants

Only persons ordinarily resident in Alberta can purchase tickets or admission to attend fundraising events because part of the price may comprise a contribution for which the purchaser receives a contribution tax receipt. The Election Finances and Contributions Disclosure Act provides two ways to determine the receipt portion based on the ticket or admission price. The method chosen must be used consistently for each fundraising event.

Method 1

• Up to $50.00: Contribution amount is 50% of the ticket price but only if the purchaser requests a contribution receipt (otherwise there is no contribution portion)
• $50.01 to $100.00: Contribution receipt amount is the ticket price less $25
• Over $100.00: Contribution receipt amount is 75% of the ticket price

Method 2

Contribution receipt is the amount by which the ticket or admission price exceeds the market value of what the purchaser receives (e.g. dinner, drink, golf game).

For live, silent, or online auctions, persons ordinarily resident in Alberta can donate items because the donation is an in-kind contribution for which the donor receives a tax receipt. Similarly, only persons ordinarily resident in Alberta can bid on items with a value over $50.00, because the winning bidder will receive a tax receipt if their bid is over the fair market value of the item.

Election Third Party Advertisers, Senate Election Third Party Advertisers, and Referendum Third Party Advertisers

All the information above applies, except official contribution receipts issued to contributors are not eligible to be claimed for income tax credits.

Political Third Party Advertisers

The information in Method 1 and 2 above applies, except Canadian citizens and permanent residents normally living in Canada, corporations that do business in Canada that are not prohibited corporations, Canadian trade unions, and Canadian employee organizations can purchase tickets or admission to attend fundraising events and can donate/bid on silent auction items. Official contribution receipts are issued to contributors but are not eligible to be claimed for income tax credits.

Recall Third Party Advertisers

The information in Method 1 and 2 above applies, except individuals ordinarily resident in Alberta and within the electoral division, corporations that carry on business in Alberta and within the electoral division, Alberta trade unions, and groups with members made up of any of the above, can purchase tickets or admission to attend fundraising events and can donate/bid on silent auction items. Official contribution receipts are issued to contributors but are not eligible to be claimed for income tax credits.

Initiative Third Party Advertisers

The information in Method 1 and 2 above applies, except individuals ordinarily resident in Alberta, corporations that carry on business in Alberta and are not prohibited corporations, Alberta trade unions, and groups with members made up of any of the above, can purchase tickets or admission to attend fundraising events and can donate/bid on silent auction items. Official contribution receipts are issued to contributors but are not eligible to be claimed for income tax credits.