General

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Section 10 of the Election Finances Act deals with the registration of a political party in Ontario.

Pre-Registration Requirements

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You should consult Guideline G41 – Reservation of Proposed Name of Political Party and Registration of a New Political Party.

There are two ways to register a political party in Ontario:

(a) During an Election Campaign Period:

A political party may become registered by endorsing candidates in at least two of the electoral districts in Ontario following the issue of the writs for a general election or two or more concurrent by-elections.  Read Guideline G41.05

Act reference 10(2)(a)

The political party should apply in writing to the Chief Electoral Officer for registration once the Registration Officer at the Election Finances Division has accepted a C-1 Candidate Registration Form and written party endorsement for at least two candidates.  The Political Party Registration and Change Notice Form P-1 and a statement of assets and liabilities must be submitted at this time, which includes the Statement of Fundamental Purpose of a Political Party.

(b) At Any Other Time:

A political party may become registered by submitting petition forms from at least 1,000 persons who are eligible to vote in an election and who endorse the registration of the political party.  The petition forms must contain their names, addresses and signatures.  Read Guideline G41.04.

Act reference 10(2)(b)

Completed petition forms must be filed within the one year period for which a political party name is reserved and should be filed together with the Political Party Registration and Change Notice Form P-1 and a statement of assets and liabilities, which includes the Statement of Fundamental Purpose of a Political Party.  A petition cannot be filed during a campaign period.

Although the Chief Electoral Officer can receive a petition within the one-year period following the date the proposed party name has been approved, it takes the Chief Electoral Officer approximately two months to verify the signatures on a petition.  Therefore, if you submit your petition prior to a campaign period, the Chief Electoral Officer will not have enough time to verify the signatures on the petition and to register your political party for the election in progress.  However, you may register your party by endorsing candidates in at least two electoral districts.

Pre-Registration Financial Activity

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A political party cannot accept contributions before it is registered.

Act reference 10(1)

It may, however, sell memberships for $25.00 or less.  The political party must maintain a membership list indicating the amount of the membership fee and the name and address of the member.  This membership list is not subject to public disclosure.

Act reference 30

Application for Registration

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The Political Party Registration and Change Notice Form P-1 is available from the Chief Electoral Officer.  It must be submitted at the time of registration.  Be sure to provide complete information.

Act reference 10(3)

The political party must appoint a chief financial officer (CFO) and an auditor who is a licensed public accountant.

Act references 10(3)(f), 33(1) and 40(1)

Both the president or equivalent and CFO of the party must sign the certification.

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The Statement of Fundamental Purpose of a Political Party is also included in Form P-1 which is available from the Chief Electoral Officer and must be provided at the time of registration.  The leader of the political party must sign this section of the form, and the attestation must be witnessed.

Act reference 10(3)(k)

Statement of Assets and Liabilities

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As part of its application for registration the CFO of the political party must provide the Chief Electoral Officer with a statement of assets and liabilities as of a date not earlier than ninety days prior to the date of its application for registration.

Act reference 10(3)(j)

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This initial statement does not have to be audited but it must be attested to by the CFO of the political party, and the attestation must be witnessed.  Since future financial statements based on this opening position must be audited, it is essential for the auditor to review this initial statement before it is filed with the Chief Electoral Officer. The auditor's opinion on subsequent financial statements could be affected by its content.

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Refer to Guideline G26 for a description of the accounting methods to be followed by political parties.

Guidance on Particular Items in the Statement of Assets and Liabilities

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The object of this guideline is to assist in preparing the initial statement of assets and liabilities.  Read it carefully. All figures may be rounded to the nearest dollar

Line 1   

Record the total net balance for all accounts.  Deposits, guaranteed investment certificates and similar items should be regarded as cash on deposit.

Line 2   

Record all cash on hand not deposited including petty cash.

Line 3   

Record only genuine claims of the political party, for example, refundable deposits.  Do not record contributions pledged but not yet received.  These should be recorded only upon being received and deposited.

Line 4   

Record the quoted market value of bonds, stocks and other securities owned by the political party at the date of this statement. A stockbroker or bank manager should be able to provide this information.          

Line 5

If the political party owns furniture, fixtures, printing equipment or similar assets, enter the nominal value of $1 on this line.

Line 6   

Enter the value of any inventory of campaign materials and other prepaid campaign expenses.  Read Guideline G25 for more information.

Line 7   

Record the cost of other assets owned by the political party, such as real estate, etc. and provide details.

Line 8   

Attach a schedule showing the following information for each borrowing:

• the name of the lending institution,
• the balance owing at date of statement, and
• the terms of each borrowing including repayment terms, security given, names of guarantors, etc.

Line 9

Include here the cost of goods received by or services rendered to the political party for which bills have been received and are unpaid at date of statement.

Line 10 

Include here the cost of goods received by or services rendered to the political party for which bills have not been received at date of statement.

Line 11 

Record liabilities not included on other lines and provide details.

Line 12 

The figure for surplus (deficit) will be the difference between total assets and total liabilities. When the surplus (deficit) figure is inserted, the statement will balance.

Effective Date of Registration

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The political party is registered on the day the Chief Electoral Officer approves the application by the registered political party, providing that Form P-1 is completed in full on both sides.  A letter confirming registration is sent by the Chief Electoral Officer to the political party.

Act reference 10(4)

Change in Registration Information

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Whenever there is any change of information or designation, the party shall provide written notice of the change to the Chief Electoral Officer within thirty days.

The change should be reported by filing a Political Party Registration and Change Notice Form P-1.  It must be signed by both the incoming and the outgoing presidents or equivalent and CFOs.

When there is a change in party leader, the Statement of Fundamental Purpose of a Political Party, Section M of the Form P-1, must be completed and signed by the new leader of the political party, and the attestation must be witnessed.

Act reference 10(6)

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When the party's CFO or auditor ceases for any reason to hold office, the political party shall immediately appoint another CFO or auditor and immediately give written notice to the Chief Electoral Officer of the name, address and telephone number(s) of the new CFO or auditor.

The change should be reported by filing a Political Party Registration and Change Notice Form P-1.  It must be signed by both the incoming and the outgoing presidents or equivalent and CFOs.

Act references 33(3) and 40(2)

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The responsibility for compliance with subsection 10(6) of the Election Finances Act lies with the political party.  The Chief Electoral Officer may rely and act on information submitted by the president or equivalent last on record with the Chief Electoral Officer.

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Where there is a change in CFO, the person accepting the appointment should receive the following documents from the retiring CFO:

• the Chief Electoral Officer of Ontario's Guidelines for Chief Financial Officers,
• the financial records of the political party,
• the complete supply of tax credit receipt forms provided by the Chief Electoral Officer and
• a reconciliation of used and unused tax credit receipts from the date the last political party financial statement was filed with the Chief Electoral Officer to the date the transfer of responsibility was effective.

If these documents are not provided, the new CFO should write and advise the Chief Electoral Officer accordingly.

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Any change in financial statement detail for the political party should not be reported on this form, but in the annual financial statements.

Act reference 41