Filing Guidelines for Constituency Associations
If you register a constituency association 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 Constituency Associations.
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
Your constituency association must appoint a chief financial officer (CFO) before registering with Elections Ontario. Your CFO has many legal responsibilities including recording, reporting and keeping financial information.
For guidelines about a CFO’s roles and responsibilities, please see our CFO Handbook for Constituency Associations.
Annual filing requirements
Each year, your chief financial officer (CFO) is responsible for ensuring that your constituency association files audited financial statements with Elections Ontario by May 31 using Form AR-1: Constituency Association Annual Financial Statements.
The CFO of your constituency association must file signed, audited financial statements and supporting documentation with this AR-1 form. The financial statements must include all activity for the calendar year ending December 31. All financial activities that took place during a campaign period are exempt from these statements.
Election filing requirements
Within six months after Election Day your constituency association must file Form CR-3: Constituency Association Campaign Period Financial Statement.
The chief financial officer (CFO) of your constituency association must file signed, audited financial statements and supporting documentation with this CR-3 form. The financial statements must include all financial activity that occurred during the campaign period.
For complete information on filing guidelines for a constituency association, please see the CFO Handbook for Constituency Associations.
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 Constituency Associations.