Third party advertiser contributions and expenses

Eligible contributors include:

• Alberta residents.
• Alberta trade unions or Alberta employee organizations.
• Corporations that do business in Alberta.

Contributors are responsible for ensuring that they are eligible and that they do not exceed their contribution limits.

A TPA must issue a receipt for every election advertising contribution that includes the following information:

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

Ineligible contributors include:

• (a) An individual that is ordinarily a resident outside Alberta.
• (b) A prohibited corporation as defined in the Election Finances and Contributions Disclosure Act.
• (c) A trade union or employee organization that is not an Alberta trade union or Alberta employee organization.
• (d) A registered charity.
• (e) A group of which any member of the group is ineligible under clause (a), (b), or (c). 
• A prohibited corporation (as defined in the Election Finances and Contributions Disclosure Act section 1(1)(i).

What are the contribution limits?

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

What is considered a contribution?

Advertising contributions include any money and non-monetary contributions (e.g. properties, goods or services) for the benefit of the third party.

See the LAEA 162(1)(b) for the complete definition of advertising contributions.

Valuing contributions other than money

The value of advertising contributions, other than money, provided to a third party is the market value of the advertising contributions at that time.

If any real property, goods or services or the use of real property, goods or services is provided to a third party for a price that is less than the market value at that time, the amount by which the value exceeds the price is an advertising contribution.

Contributions $50 or less

A contribution of $50 or less is not considered an election advertising contribution. The Chief Financial Officer (CFO) of the TPA must still record the aggregate amount as part of the disclosure.

TPA advertising account

Election advertising contributions must be deposited into the TPAs advertising account.

If surplus funds remain after the election, a third party advertiser may:

1. Continue to hold funds to be used in the next election advertising period, OR
2. Decide not to use the funds for the next election advertising period, in which case the funds must be either:

• Transferred to another registered third party advertiser.
• Donated to a registered charity.
• Returned to the contributors.
• Paid to The City of Calgary.

Anonymous contributions

Anonymous contributions in excess of $50 must be returned to the contributor if their identity can be established. If their identify cannot be established, the contributions must be paid to the local jurisdiction (The City of Calgary). 

TPAs must register with Elections Calgary when it has incurred or plans to incur election advertising expenses of $1,000 or more.

All election advertising expenses must be paid from the TPAs advertising account.

Expense limits

Expense limits are outlined in the Expense Limit Regulation (ELR) which come into force Oct. 31, 2024.

Expense limits during the election year advertising period (May 1, 2025 – Oct. 20, 2025)

Third party advertisers are permitted to spend $0.50 per person based on the population of the municipality during the election year advertising period from May 1, 2025 to October 20, 2025. 

Every TPA must appoint a Chief Financial Officer (CFO) and all expenses must be authorized by the CFO or their delegate.

All election advertising expenses must be recorded in the advertising return.

When a fund-raising event ticket is $50 or less, up to half of the ticket value can be allowed for expenses. When the event ticket is between $50 and $100, $25 is allowed for expenses. When the event ticket is more than $100, 25 per cent of the amount is allowed for expenses.