MEMORANDUM
Legislative changes to the Election Finances Act
PDF 64 KB Word 820 KB
INSTRUCTIONS
There are several reasons why a Chief Financial Officer would have to issue a cancellation notice. If an ineligible contribution is received, the Chief Financial Officer is required to issue the cancellation notice and provide a refund to a contributor, within thirty days of being made aware of receiving an ineligible contribution. Cancellation notices may be used to cancel hard copy tax credit receipts and for e-receipts (when parties begin to issue receipts electronically).
The current practice of retrieving the contributor’s copy of a tax credit receipt and then issuing a refund is still available. The cancellation notice cannot be used to resolve existing receipting / compliance matters for which the CFO has already had thirty days to take corrective action.
Please print clearly or type and ensure all information is correct and complete. Once completed, you must forward it to the contributor along with (if required) a contribution refund cheque and/or a replacement tax credit receipt. A copy of this cancellation notice will be submitted with the audited financial statements filed with Elections Ontario.
If requested by the recipient, you should be able to provide this form in an accessible format.
Name and address of central party or independent candidate
Cancellation notices issued by associations or candidates, endorsed by a registered political party, must identify the central party name and contact information.
Cancellation notices issued by independent candidates, must identify the candidate’s name and contact information.
Cancelled tax credit receipt - contributor and contribution information
This information must reflect the same information as on the receipt that is being cancelled
Reason for cancellation
Check one of the reasons listed and provide a brief explanation.
Is a refund cheque and or replacement receipt enclosed with this cancellation notice
Check “yes” or “no” for each
Name of Chief Financial Officer and telephone number
The Chief Financial Officer issuing this cancellation notice must also sign and date.