Elections Calgary

2025 CCSD By-election: candidate finances and disclosures

All by-election candidates, or their agents, are responsible for ensuring contributions and expenses are within campaign finance rules.

All by-election candidates must submit a campaign disclosure statement to Elections Calgary. The deadline is no later than 120 days after the by-election.

You and your official agent are strongly encouraged to review the Local Authorities Election Act (LAEA) Part 5.1 on campaign finance. Seek your own legal advice when needed.

Important dates

By-election day: Jan. 31, 2025

Disclosure deadline:
June 2, 2025, at 4:30 p.m.

Campaign contributions

What is a contribution?

A contribution is any:

  • money,
  • personal property,
  • real property, or
  • service

that is provided to or for the benefit of your election campaign without fair market value compensation from you.

You must file a notice of intent to be nominated before accepting contributions or incurring any expenses that is provided to or for the benefit of your election campaign without fair market value compensation from you.

For every contribution, you must issue a receipt that includes:

  • date of contribution;
  • name of the individual contributor;
  • address of individual contributor; and
  • amount contributed.

Any service provided by a person who volunteers their time or service and receives nodirect or indirect compensation is not considered a contribution.

By-election candidates, or anyone acting on behalf of a candidate, are responsible for ensuring contributions are within campaign finance rules.

Contribution limits

The maximum amount allowed per contributor is $5,000.

Who can contribute?

Only Alberta residents and Alberta trade unions, employee organizations and corporations other than a prohibited organization that do business in Alberta may contribute to a candidate. You, or your agent, are responsible for informing contributors of contribution limits andrestrictions.

Contributors are responsible for ensuring that:

  • they are an eligible contributor, and
  • they do not exceed their contribution limits.

Who cannot contribute?

The following entities cannot contribute to a candidate:

  • a municipality,
  • a corporation that is controlled by a municipality and meets the test set out in section 1(2) of the Municipal Government Act,
  • a non-profit organization that has received since the last general election any of the following from the municipality in which the election will be held:
    • (A) a grant;
    • (B) real property;
    • (C) personal property;
  • a Provincial corporation as defined in the Financial Administration Act, including a management body within the meaning of the Alberta Housing Act,
  • a Metis settlement,
  • a board of trustees under the Education Act,
  • a public post-secondary institution as defined in the Post-secondary Learning Act,
  • a corporation that does not carry on business in Alberta,
  • a registered part as defined in the Election Finances and Contributions Disclosure Act or the Canada Elections Act (Canada), or
  • an organization designated by the Lieutenant Governor in Council as a prohibited organization.

Campaign expenses

What is a campaign expense?

A campaign expense is any expense incurred, or non-monetary contribution received, by a candidate to the extent that the property or service that the expense was incurred for, or that was received as a non-monetary contribution, is used to directly promote or oppose a candidate during a campaign period.

Examples of campaign expenses include, but are not limited to:

  • cost of advertising or promotional materials;
  • the distribution, broadcast or publication of advertising or promotional materialin any media or by any other means during a campaign period;
  • the payment and expenses to or on behalf of a person for the services as a chieffinancial officer or in any other capacity (e.g., fees for a chief financial officer);
  • fees to secure a meeting place;
  • costs to conduct of surveys or research during a campaign period;
  • cost of a review engagement.

Expense limits

Currently the Expense Limits Regulation does not address school board trustee expense limits. Please contact the Ministry of Municipal Affairs for more information on expense limits for school board trustees

You and your official agent are strongly encouraged to review the LAEA Part 5.1 for campaign finance rules. Seek your own legal advice when needed.

Campaign finance disclosure

Disclosure step 1 - complete statement

A complete campaign finance disclosure statement includes Form 26, contributions and expenses lists, and any amendments.

Form 26 – Campaign disclosure statement and financial statement

Information required on the campaign disclosure statement and financial statement includes:

  • the total amount of all contributions received during the campaign period that did not exceed $50 in the aggregate from any single contributor,
  • the total amount contributed, together with the contributor's name and address, for each contributor whose contributions during the campaign period exceeded $50 in the aggregate,
  • the total amount of all contributions received under section 147.2(4) of the Local Authorities Election Act,
  • the total amount from fund-raising functions,
  • the total amount of other revenue,
  • the total amount of campaign expenses,
  • an itemized campaign expense report setting out the campaign expenses incurred by the candidate,
  • the total amount paid by the candidate out of the candidate's own funds not reimbursed from the candidate's campaign fund,
  • the total amount of any campaign surplus, including any surplus from previous campaigns, and
  • the amount of any deficit.

Disclosure forms will be added here when available.

Contributions list

Provide a list of each contribution exceeding $50. The list must include:

  • Contributor’s first and last name.
  • Contributor’s complete address (address, city, province, and postal code).
  • Contribution amount.
  • Date of contribution.

Itemized expenses list

Provide an itemized list of expenses, including paid and unpaid amounts.

Amendments to a disclosure statement

If you become aware of any information in your campaign disclosure statements or review engagement that has changed or has not been completely or accurately disclosed, you must file an update within 30 days of becoming aware of the change.

Surplus and deficits

Amendments must be filed if you report a campaign surplus or a deficit. The amendment must show that the surplus or deficit has been eliminated as required by the LAEA.

Surplus funds must be distributed within 60 days after filing disclosure statements with Elections Calgary.

  • Any amount $1,000 and over must be donated to a registered charity.
  • Any amount under $1,000 can be retained by the candidate or donated to a charity.

Deficits must be eliminated within 60 days after filing with Elections Calgary. You may:

  • Accept contributions within the 60 day period.
  • Contributions must not exceed $5,000 from any contributor.
  • Use your own funds to a maximum of $10,000.

Review engagement completed by a CPA

A review engagement completed by a Chartered Professional Accountant is required if your contributions or expenses were $50,000 or more.

Disclosure step 2 - submit statement

You must submit your campaign finance disclosure statement on or before the deadline.

Deadline: June 2, 2025 at 4:30 p.m.

There are two ways to submit your disclosure statement:

In-person: Elections Calgary office, 2nd floor, 2340 22 St. N.E.

Mail or courier: Submit by mail or courier. Please consider mailing time. Elections Calgary must receive the disclosure statement by the deadline. Mailing dates or postmark do not qualify as meeting legislative deadlines.

Disclosure statements submitted via email will not be accepted.

For contact information, see Contact Elections Calgary.

Disclosure - fines and penalties

A person who files after the deadline or fails to file will face fines and penalties:

  • $500 late filing fee.
  • Name included in public non-compliance report to the CCSD board.
  • Eligibility status for future elections or by-elections will be impacted. You will not be eligible for (whichever expires first): eight (8) years if you fail to file; or three (3) years following the day of disclosure statement filing if you file late.

If you are listed in the non-compliance report, you may apply to the court for relief within 60 days of the day the report is made public.

You may be subject to additional penalties by the Alberta Election Commissioner.


Note: Information on this website is provided for reference only. It is not legal advice and should not be relied on as such. All political participants including candidates, local political parties, slates and third party advertisers are subject to further requirements. Political participants should refer to the Local Authorities Election Act and associated regulations and obtain legal advice regarding the full extent of their obligations.

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