Contributions

Eligibility
Information for TPAs and contributors on who is eligible to contribute.

Contribution Limits
What the annual contribution limits are.

Reporting
Information for TPAs on recording, receipting and reporting contributions.

Tax Credits
Information on the Alberta income tax credits available to contributors.

Who is Eligible to Contribute?

“Advertising contributions” to a third party advertiser (TPA) are defined by legislation as any money, real property, goods or services, or the use of real property, goods or services provided to or for the benefit of a TPA—without compensation from that TPA—for the purpose of election advertising or political advertising, whether given before or after the TPA becomes registered with Elections Alberta.

Contributions to an Election Third Party Advertiser (ETPA)

An ETPA is a third party that engages in “election advertising” during an “election advertising period,” as those terms are defined by legislation.

Only a person ordinarily resident in Alberta, a corporation that carries on business in Alberta, an Alberta trade union or employee organization, or group of these entities, may make election advertising contributions to an ETPA.

Registered charities, municipalities, post-secondary institutions and school boards, Metis settlements, publicly funded corporations and other entities prescribed by legislation are prohibited from making election advertising contributions.  Any group whose membership includes one or more of these entities is also prohibited from making election advertising contributions.

Contributions to a Political Third Party Advertiser (PTPA)

A PTPA is a third party that engages in “political advertising” at any time other than during an “election period,” as those terms are defined by legislation.

Any person, corporation, trade union or employee organization may make advertising contributions to a PTPA.

Contributions to a Senatorial Selection Third Party Advertiser (STPA)

An STPA is a third party that engages in “senatorial selection advertising” during an “senatorial selection advertising period,” as those terms are defined by legislation.

Only a person ordinarily resident in Alberta, a corporation that carries on business in Alberta, an Alberta trade union or employee organization, or group of these entities, may make election advertising contributions to an STPA.

Registered charities, municipalities, post-secondary institutions and school boards, Metis settlements, publicly funded corporations and other entities prescribed by legislation are prohibited from making senatorial selection advertising contributions.  Any group whose membership includes one or more of these entities is also prohibited from making senatorial selection advertising contributions.

Contribution Limits

There are no prescribed contribution limits for contributions to a third party advertiser—this applies to all ETPAs, PTPAs and STPAs.

Reporting and Receipting Contributions

A third party advertiser (TPA) must register with Elections Alberta when it has incurred or plans to incur election or political advertising expenses of $1,000 or more, or it has accepted or plans to accept $1,000 or more in advertising contributions.

The chief financial officer (CFO) of a registered TPA is 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 made to, or received by, the TPA
  • Date the official contribution receipt was issued
  • Type of contribution (money/cash or valued)

Official contribution receipts may be issued for contributions up to $50 and must be issued for all contributions over $50.  Elections Alberta publicly discloses on our website the names and contribution amounts of all individuals or entities who contribute over $250 in the aggregate in a given reporting period to one of the following:

  • a political TPA
  • an election TPA
  • a Senatorial selection TPA

Alberta Income Tax Credits

Official contribution receipts issued to contributors by registered third party advertisers are not eligible for income tax credits—this applies to all ETPAs, PTPAs and STPAs.