Filing a disclosure for local political parties and slates
Step 1 for slates: Prepare disclosure statement
Note: For slates that register between Oct. 31 and Dec. 31, 2024, the 2024 disclosure statement is to be filed on or before March 1, 2026.
On or before March 1 of each year, a registered slate must file a disclosure statement for the previous year. The disclosure must be filed even if shared expenses for the year are zero and is to include:
- The total amount of shared campaign expenses incurred in the year.
- An itemized campaign expense report setting out shared campaign expenses incurred by a registered slate.
- The amount of shared campaign expenses allocated to each of the candidate members.
- An itemized list of the shared campaign expenses incurred in the year that related to a by-election, if any, held in the year, and the amount of those expenses allocated to each of the candidate members.
Responsibilities of slate whose registration is cancelled
A slate whose registration is cancelled is still required to submit a disclosure statement.
Review engagement report (if required)
If a registered slate has shared expenses of $50,000 or more, the slate must file a review engagement by a chartered professional accountant with the disclosure statement. A “review engagement” is defined in the Chartered Professional Accountants Act.
Changes to a disclosure statement or review engagement
If a registered slate becomes aware that any of the information reported in the disclosure statement or review engagement has changed or has not been completely or accurately disclosed, the registered slate must, within 30 days, submit a supplementary statement to Elections Calgary.
Step 1 for local political parties: Prepare disclosure statement
Note: For local political parties that register between Oct. 31 and Dec. 31, 2024, the 2024 disclosure statement is to be filed on or before March 1, 2026.
On or before March 1 of each year, a registered local political party must file a disclosure statement for the previous year. The disclosure must be filed even if contributions and/or expenses for the year are zero and is to include:
- The total amount of all contributions received during the year that did not exceed $50 in total from any single contributor,
- The total amount contributed, together with the contributor’s name and address, for each contributor whose contributions during the year exceeded $50 in the aggregate,
- The total amount from fundraising functions received in the year,
- The total amount of other revenue received in the year,
- The total amount of campaign expenses incurred in the year,
- An itemized campaign expense report setting out the campaign expenses incurred by the registered local political party in the year,
- An itemized list of contributions received or expenses incurred in the year that relate to a by-election, if any, held in the year,
- Where the previous year is the year in which the election was held, the total amount of any campaign surplus for the campaign period, including any surplus from previous campaigns, and
- Where the previous year is the year in which the election was held, the amount of any deficit for the campaign period.
Review engagement report (if required)
If a registered local political party has expenses or contributions of $50,000 or more, the local political party must file a review engagement by a chartered professional accountant with the disclosure statement. A “review engagement” is defined in the Chartered Professional Accountants Act.
Campaign deficit
Deficits must be eliminated within 60 days after filing with Elections Calgary. A registered local political party may accept contributions within the 60-day period to eliminate the deficit. Contributions must not exceed $5,000 from any individual, corporation, trade union or employee organization.
An amended disclosure showing that the deficit has been eliminated, must be filed within 30 days after the expiration of the 60-day period within which the deficit must be eliminated.
Changes to a disclosure statement or review engagement
If a registered local political party becomes aware that any of the information reported in the disclosure statement or review engagement has changed or has not been completely or accurately disclosed, the registered local political party must, within 30 days, submit a supplementary statement to Elections Calgary.
Responsibilities of a local political party whose registration is cancelled
A local political party whose registration is cancelled is still required to submit a disclosure statement and eliminate any campaign deficits.
Step 2 for local political parties and slates: Submit disclosure statement
There are two ways to submit your disclosure statement:
Mail:
City of Calgary
Attn: Elections Calgary, Mailcode #207
P.O. Box 2100, Station ‘M’
Calgary, AB, T2P 2M5
Courier:
City of Calgary central mailroom
Attn: Elections Calgary, Mailcode #207
825 Third St. S.E.
Calgary, AB T2G 5E6
In-person:
Elections Calgary office, 2nd floor, 2340 22 St. N.E.
Call 403-476-4110 to make an appointment.
Additional information
Public access to disclosure documents for local political parties and slates
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.
Maintain records
Local political parties and slates must keep contributions and campaign expenses for a period of three years following the election day to which they relate.
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.
