In accordance with the Election Finances and Contributions Disclosure Act: Every registered party, registered constituency association and registered candidate shall issue receipts as required by the Chief Electoral Officer for every contribution accepted. The receipts shall indicate whether they have been issued in respect of an election under the Election Act or an election under the Senatorial Selection Act. Separate returns must be filed for contributions made in respect of an election under the Election Act and those made in respect of an election under the Senatorial Selection Act. When any person accepts contributions on behalf of a registered party, registered constituency association or registered candidate, the chief financial officer shall record:
- the amount of the contribution
- whether the contribution was by cash/cheque or a valued contribution for goods and services provided
- the date of the contribution; and
- the name and address of the contributor.
Contributions accepted on behalf of a registered party or registered candidate during a campaign period shall be recorded and reported separately from other contributions accepted during the year. Every registered party and every registered constituency association shall file with the Chief Electoral Officer an Annual Financial Statement. In addition and if applicable, every registered party and every registered candidate shall file a Campaign Period Financial Statement setting out the financial activities relating to the campaign period. Every financial statement required to be filed, shall be accompanied by a copy of each official receipt issued in relation to that financial reporting period and the return shall set out:
- the total amount of all contributions received during the reporting period that did not exceed $375 in the aggregate from any single contributor, and
- the total amount of all contributions received during the reporting period that did exceed $375 in the aggregate from a single contributor, together with a listing showing the contributor's name, address, and amount contributed.
When aggregating the amount contributed from a single contributor, the total amount of the contribution shall include:
- the amount of all cash/cheque contributions and the amount of all valued (in-kind) contributions relating to goods or services provided; and
- the amount of any contribution received from an associated corporation (e.g. parent company or subsidiary company).
