.01

A corporation, in order to be eligible to make a contribution for third party election advertising purposes to a registered third party under the Election Statute Law Amendment Act, 2007, must carry on business in the Province of Ontario and must not be a registered charity. In determining this matter, the Chief Electoral Officer will consider any of the following criteria as acceptable evidence that a corporation is carrying on business in the Province of Ontario for contribution purposes:

• the corporation maintains an office or establishment in the Province of Ontario for the purpose of carrying on its business activities to which one or more employees report to work
• the corporation enters into contracts in the Province of Ontario on a regular basis either through its officers, employees or agents having general authority to act on its behalf
• the corporation is an extra-provincial corporation licensed to carry on business in the Province of Ontario pursuant to Part IX of the Corporations Act (Ontario)
• the corporation is taxable in the Province of Ontario pursuant to the Corporations Tax Act (Ontario). 

Where a corporation wishing to make a third party election advertising contribution is unable to meet at least one of the criteria set out above, the onus shall be on that corporation to satisfy the Chief Electoral Officer that the corporation is carrying on business in the Province of Ontario.

.02

Corporations which otherwise meet the criteria outlined above, but which have been established for charitable purposes, are, in general, prohibited by statute or by common law from making third party election advertising contributions. Only corporations that are not registered charities within the meaning of paragraph 248(1) of the Income Tax Act (Canada) may make third party election advertising contributions. CFOs should make reasonable efforts to satisfy themselves that the contributor corporation is entitled under its governing laws to make a third party election advertising contribution.