Disclosure requirements for third party advertisers
All registered third party advertisers (TPAs) must file Form 28 and an advertising return on or before March 1 in the year following a general election or 120 days after a by-election.
Disclosure step 1 – Complete statement
A complete TPA disclosure statement includes Form 28 and an election advertising return.
Form 28- Third party advertising contribution statement
Information required on Form 28 third party advertising contribution statement includes:
- Total amount of contributions of $250.00 or less.
- Total amount of contributions of $250.01 and greater.
- Provide an itemized list of contributions of $250.01 and greater, together with:
- Contributor’s full name (individual first and last name, corporation, trade union or employee organization)
- Contributor’s complete address (address, city, province, and postal code)
- Contribution amount
- Date of contribution
Advertising return
The Chief Financial Officer of a registered third party advertiser must file an election advertising return. The return must include:
- A financial statement.
- A list of all advertising contributions received during the election advertising period. For contributions of $250 or more, the list must include the name, address, the amount and the date of each contribution.
- A list of all election advertising expenses.
- A list of the time and place of broadcast or publication of the advertisements.
- Any supporting information or documentation.
Disclosure step 2 - Submit statements
You must submit your TPA disclosure statement on or before the deadline.
Deadline: March 2, 2026 at 4:30 p.m.
There are two ways to submit your disclosure statement:
- In-person: Submit in-person at the Elections Calgary office.
- 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 addresses, see Contact Elections Calgary.
Additional information
Maintain records
TPAs must keep all records for three years following the filing deadline.
Public access to disclosure documents
Contribution statements can be found on the Registry for third party advertisers.
Members of the public may view the contribution statement and advertising return 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.