Filing Guidelines for Candidates
If you are registered as a candidate in Ontario, you must follow rules according to the Election Finances Act.
Below is a summary of the most important filing requirements. For a full list and complete details, please see the CFO Handbook for Candidates.
Before registering you must:
When you fill out a form please ensure:
- all information is accurate and complete (inaccurate information will cause delays and may be a contravention of the Election Finances Act); and
- 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.
Guidelines for chief financial officers
As a candidate, you must appoint a Chief Financial Officer (CFO) and an auditor before registering with Elections Ontario. Your CFO has many legal responsibilities, including to record, report and keep financial information.
For guidelines about a CFO’s roles and responsibilities, including how to open a bank account, loans for the campaign and when a campaign can be financially active, please see our CFO Handbook for Candidates.
Campaign filing requirements
Within six months after election day, your Chief Financial Officer (CFO) must file Form CR-1 Candidate Campaign Period Financial Statements in person, by mail or email.
Your CFO must file signed, audited financial statements and supporting documentation with this CR-1 form. The financial statements must include all financial activity that occurred during the campaign period.
For complete details please see the CFO Handbook for Candidates.
Tax filing requirements
Each political entity has specific filing requirements regarding issuing tax receipts.
For full details on tax receipting processes, see the CFO Handbook for Candidates.
Viewing disclosures of contributions
Use our online tool to find information on contributions made to registered candidates that exceed $100 from a single source. Our tool allows you to search by:
- party;
- candidate or leadership contestant;
- constituency association;
- contribution report; and
- financial statements.