Filing Guidelines for Political Parties
If you register a political party in Ontario you must follow rules according to the Election Finances Act.
Below is a summary of some of the key filing requirements. For a full list of rules and complete details please see the CFO Handbook for Political Parties.
When you fill out a form, please be sure that:
- all information is accurate and complete (inaccurate information will cause delays and may be a contravention of the Election Finances Act)
- information is typed or printed clearly on the form
Please note that filling out these forms is not a replacement for your responsibility to follow auditable bookkeeping practices.
Please refer to the particular forms for information on where they are filed.
Your political party must appoint a chief financial officer (CFO) before registering with Elections Ontario. Your party’s CFO has many legal responsibilities, including to record, report and keep financial information.
1. Form P-2: Annual Statement of Fundamental Purpose of a Political Party
Your party leader must sign this written statement in front of witnesses. It says that the purpose of your party is to participate in public affairs by endorsing candidates and supporting their election.
2. Form AR-10: Political Party Annual Financial Statements
The CFO of your party must file signed, audited financial statements and supporting documentation with this AR-10 form. The financial statements must include all activity for the calendar year ending December 31. Activities related to an election that took place during a campaign period are excluded from these statements.
For full details on annual filing requirements see the CFO Handbook for Political Parties.
Within six months after Election Day, your party must file Form CR-4: Political Party Campaign Period Financial Statement. The chief financial officer (CFO) of your party must file signed, audited financial statements and supporting documentation with this CR-4 form. The financial statements must include all activity related to the election that occurred during the campaign period.
For full details on election filing requirements, see the CFO Handbook for Political Parties.
Each political entity has specific filing requirements regarding issuing tax receipts.
For full details on tax receipting processes, see the CFO Handbook for Political Parties.
In addition to filing the financial statements outlined above, your chief financial officer (CFO) or their designate must report contributions that total more than $100.00 from a single source within 10 business days of deposit.
For full details on the guidelines for disclosure of political contributions, see the CFO Handbook for Political Parties.
Use our online tool to find information on contributions made to registered political parties that exceed $100.00 from a single source. Our tool allows you to search by:
- candidate or leadership contestant
- constituency association
- contribution report
- financial statements