Filing Deadlines

The Election Finances and Contributions Disclosure Act (EFCDA) specifies the financial reports that must be filed by political participants, what to include in the reports i.e. contribution details and expense details, and the report filing deadlines. Penalties 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 $1,000
Campaign Period Return
(Election held under Election Act)
6 months after Election Day Required if revenue or expenses exceed $1,000
Campaign Period Return
(Election held under Alberta Senate Election Act)
6 months after Senate Election Day Required if revenue or expenses exceed $1,000
Constituency Association 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 Not Required
Candidate Campaign Period Return
(Election held under Election Act)
4 months after Election Day Not Required
Senate Campaign Period Return
(Election held under Alberta Senate Election Act)
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
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