Parties
Bill 54: Election Statutes Amendment Act impacts all provincial electoral legislation. This page is being updated to reflect the new legislation, and as such the information below may be outdated.
A political party is an organization that participates in public affairs and aims to elect candidates to the Legislative Assembly. Parties must register with Elections Alberta and submit regular reports to disclose their financial activities.
This section provides resources and links for registered parties, and information on reserving a name and register a party, and the financial rules that apply to registered parties and their chief financial officers (below).
Registered Political Parties
Contributions
Through their chief financial officer, a registered party can accept contributions at any time from the following persons or entities:
- persons ordinarily resident in Alberta,
- corporations carrying on business in Alberta and are not prohibited corporations, and
- Alberta trade unions and employee organizations.
Contributions are defined as any money or in-kind donations of real property, goods, or services.
The maximum contribution a party’s chief financial officer can accept from an eligible contributor is $5,000 per year, less any other contributions the contributor may make to registered constituency associations, registered prospective candidate associations, registered candidates, and other registered parties in the year.
The party’s chief financial officer is responsible for reporting contributions to Elections Alberta and issuing official contribution receipts to contributors. Contributors can claim non-refundable personal income tax credits on their tax return for their contributions to registered parties.
Get more information on contributions.
Fundraising Functions
A registered party or any person acting on the party’s behalf can hold events and activities to raise funds at any time.
Examples of fundraising events and activities include luncheons, meet & greet events, rallies, golf tournaments, and auctions. Contribution rules limit who can pay to attend events and who can donate/bid for auctions.
All fundraising revenues and expenses must be reported on the party’s annual or campaign return, depending on the timeframe when the event or activity is held.
Get more information on fundraising functions.
Expenses
A registered party can spend funds or accept non-monetary contributions at any time.
Registered parties are subject to spending limits for election expenses. Election expenses are any property, goods, or services used, distributed, or consumed during an election period, for a registered party’s promotion or opposing others. The election period begins on the day a Writ of Election is issued and extends to the end of voting on Election Day.
A registered party’s election expenses cannot exceed $5,000,000 per year. This limit includes the
party’s by-election expense limit of $75,000 for each electoral division where the party endorses a by-election candidate, and $100,000 for each candidate the party endorses for an election held under the Alberta Senate Election Act. The annual election expense limit also includes any election expenses incurred on the party’s behalf by any of the following:
- Registered constituency associations of the party,
- Registered candidates of the party, and
- Registered prospective candidate associations where the party has endorsed the prospective candidate.
Parties can pay election expenses on behalf of their candidate(s) which count toward the candidate’s expense limit. The party must record these expenses separately from its operating expenses and its own election expenses.
Get more information on expenses.
Filing Deadlines and Audit Requirements
Through their chief financial officer, registered parties must disclose the details of their financial activities to Elections Alberta through the submission of quarterly contribution reports, annual financial statements, and campaign financial statements. The reports are required regardless of the level of financial activity, including nil activity if applicable, and are due as follows:
- Quarterly contribution reports are due 15 days after the end of the quarter,
- Annual financial statements are due March 31st each year, and
- Campaign financial statements are due 6 months after Election Day.
In addition, independently audited financial statements are required to be filed if a party’s annual revenue and/or expenses exceed $25,000, and if the party’s campaign expenses exceed $25,000.
An automatic late filing fee of $500 applies for missing a filing deadline.
Get more information on filing deadlines and independent audit requirements.
Financial Reporting and Online Financial System (OFS)
The Financial Reporting website contains registration and financial information for all registered parties.
Registered parties’ chief financial officers are granted access to Elections Alberta’s secure Online Financial System (OFS) to report contributions, issue official contribution receipts to contributors, and submit the party’s financial reports.
Contact finance@elections.ab.ca with any questions.