Candidate disclosure: 2025 Calgary General Election
Important requirements
All candidates must submit a campaign disclosure statement to Elections Calgary by March 2, 2026 at 4:30 p.m. This includes any candidate who:
- withdraws their nomination,
- self-funds their campaign,
- runs a campaign with zero expenses or contributions, or both, or
- files a notice of intent to be nominated in 2025,
- Additionally, any candidate who files a notice of intent to be nominated in 2024 must submit a disclosure statement by March 3, 2025 that covers the 2024 campaign period.
Candidates are responsible for ensuring that their disclosure statements are accurate and submitted on time. Candidates are responsible for late filing fees or administrative penalties from the Election Commissioner of Alberta in the event they are issued.
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 Form 26 Campaign disclosure statement and financial statement includes:
- Total amount of individual, union, or corporate contributions of $50.00 or less.
- Total amount of individual, union, or corporate contributions of $50.01 and greater.
- Total amount of the candidate’s own funds, which has not been reimbursed from the campaign funds.
- Total net amount from fund-raising functions. For details on what is eligible from fund-raising functions, see LAEA section 147.31.
Contributions list
Provide a list of each contribution exceeding $50. The list must include:
- Contributor’s first and last name.
- Contributor’s complete address (street 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 reported in your campaign disclosure statements or review engagement that has changed or not been completely or accurately disclosed, you must file an update within 30 days of becoming aware of the change.
Amendments must also be filed if you report a campaign surplus and/or deficit. The amendment must show that the surplus and/or deficit has been handled appropriately and is due within 30 days of the end of the 60-day limit below.
Surplus funds
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
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 individual.
- Use your own funds to a maximum of $10,000.
Review engagement report (if required)
If you have expenses or contributions of $50,000 or more, file a review engagement by a chartered professional accountant with the disclosure statement. A “review engagement” is defined in the Chartered Professional Accountants Act.
Disclosure step 2 - submit statement
You must submit your campaign finance disclosure statement on or before the deadline.
Deadline: March 2, 2026 at 4:30 p.m.
Deadline: March 3, 2025 at 4:30 p.m. (for candidates who submit a notice of intent to be nominated in 2024).
There are two ways to submit your disclosure statement:
In-person: Appointment required.
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 postmarks 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 Council and school boards.
- 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.
Calgary General Election fines and penalties
Late filing fee
- $500 for disclosures received after 4:30 p.m. on March 2, 2026.
- Late filing fees are payable to The City of Calgary.
Non-compliance report to City Council and local school boards
- If your disclosure statements are filed after 4:30 p.m. on March 12, 2026, your name will be listed in a non-compliance report provided to City Council and the local public and separate school boards.
- The report will be posted on ElectionsCalgary.ca.
Future eligibility impacts
You will also not be eligible to be nominated for council or school board trustee for a period of (whichever expires first):
- eight (8) years following the day on which the report was transmitted to council or the school board, or
- three (3) years following the day of disclosure statement filing.
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.
Late filing of disclosure statement update penalty
$5,000 when a required update is not filed within 30 days.
Late filing of surplus fund distribution penalty
- If you report a campaign surplus or deficit, you must disperse the funds within 60 days of your initial filing date.
- $5,000 when surplus funds are not distributed within 60 days.
- $5,000 when an updated statement on the surplus distribution is not filed within 30 days of the end of the 60 day deadline for dispersal.
Notice mailed to candidates who owe $500 late filing fee
Elections Calgary will mail a notice to candidates who have not paid the late filing fee by March 31, 2025 (only candidates who submitted a notice of intent to be nominated in 2024).
Elections Calgary will mail a notice to candidates who have not paid the late filing fee by March 31, 2026.
Failure to file fine
If you filed a notice of intent to be nominated in 2024 and have not filed your disclosure statements by April 1, 2025, you are guilty of an offence under Part 5.1 of the LAEA and may be subject to a failure to file fine by the Election Commissioner of Alberta.
If you have not filed your disclosure statements by April 1, 2026, you are guilty of an offence under Part 5.1 of the LAEA and may be subject to a failure to file fine by the Election Commissioner of Alberta.
Questions and complaints in relation to a failure to file should be directed to Elections Alberta.
Additional information
Records maintenance
Candidates must keep records of contributions and campaign expenses for three years following Election Day.
Public access to disclosure documents
Candidate campaign disclosure statements will be published online.
Members of the public may view disclosure statements in person and under supervision at the Elections Calgary office.
Mailing addresses will be blacked out from documents before they are made available to the public.
If you have questions about public access, contact Elections Calgary.
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.
