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 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.
Please refer to the particular forms for information on where they are filed.
Guidelines for chief financial officers
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.
For guidelines about a CFO’s roles and responsibilities, please download our CFO Handbook for Political Parties.
Annual filing requirements
Each year, your Chief Financial Officer (CFO) is responsible for ensuring your party files two statements by May 31:
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.
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.
Election filing requirements
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.
Tax filing requirements
Guidelines for disclosure of political contributions
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.
Viewing disclosure of contributions
Use our Political Financing and Party Information application to find information on contributions made to registered entities that exceed $100.00 from a single source. Our tool allows you to search by:
- nomination or leadership contestant;
- constituency association;
- third party
- contribution report; and
- financial statements.