Chief financial officers for registered political parties, constituency associations, candidates, nomination contestants, leadership contestants and third parties are responsible for recording the following information and issuing official contribution receipts for all contributions accepted:
- Contributor’s name
- Contributor’s address
- Amount contributed
- Date the contribution was received by the chief financial officer
- Date the official contribution receipt was issued
- Type of contribution (money/cash or valued)
Only persons ordinarily resident in Alberta may make political contributions to political parties, constituency associations, candidates, nomination contestants or leadership contestants. Official contribution receipts issued by political parties, constituency associations, and candidates are eligible to be claimed by contributors for income tax credits. In addition, subsequent to the passing of Bill 15, Tax Statutes Amendment Act in June 2017, official contribution receipts issued by nomination contestants and leadership contestants became eligible to be claimed by contributors for income tax credits, with a retroactive effective date of January 1, 2017. Any nomination contest or leadership contest occurring when the Bill came into force does not apply.
Each official contribution receipt is issued in triplicate: the Contributor’s copy is provided to the contributor; the Chief Electoral Officer’s copy is submitted with the applicable financial statements; and the Chief Financial Officer’s copy is retained by the CFO.
Contributions accepted of over $250 in the aggregate for any given reporting period are required to be publicly disclosed, both in the public files held at Elections Alberta, and on the Elections Alberta website.