Campaign Financing and Disclosure Statements

Excerpt of section 147.4, Local Authorities Election Act 
(as of September 2025)

Campaign disclosure statements

147.4(1)  On or before March 1 of each year, a candidate who has received contributions in the previous year must file a disclosure statement in respect of the previous year.

(2)  On or before September 30 of a year in which a general election is to be held, a candidate who has received contributions in the period beginning on January 1 and ending on July 31 of that year must file a disclosure statement in respect of that period.

(3)  Within 120 days of the day on which a by-election is held, a candidate who has received contributions during the campaign period for that by-election must file a disclosure statement in respect of the campaign period.

(4)  A disclosure statement referred to in subsection (1), (2) or (3) must

(a) be in the prescribed form,

(b) be filed with the secretary of the candidate’s local jurisdiction, and

(c) include the following information for the applicable period:

(i) the total amount of all contributions received that did not exceed $50 in the aggregate from any single contributor;  

(ii) in respect of each contributor that made contributions exceeding $50 in the aggregate, the total amount contributed and the contributor’s name and address;

(iii) the total amount of all contributions received under section 147.2(4);

(iv) the total amount received from fund-raising functions;

(v) the total amount of other revenue received;

(vi) the total amount of campaign expenses incurred;

(vii) an itemized campaign expense report setting out the campaign expenses incurred by the candidate;

(viii) the total amount paid by the candidate from the candidate’s own funds and not reimbursed from the candidate’s campaign account;

(ix) in respect of a disclosure statement under subsection (1), if the previous year was the year in which an election was held,  

(A) the total amount of any campaign surplus for the campaign period, including any surplus from previous campaigns, and

(B) the amount of any deficit for the campaign period;

(x) in respect of a disclosure statement under subsection (3),

(A) the total amount of any campaign surplus, including any surplus from previous campaigns, and  

(B) the amount of any deficit. 

(5)  If a candidate required to file a disclosure statement referred to in subsection (1), (2) or (3) has incurred campaign expenses or received contributions of $50 000 or more in the period to which the disclosure statement applies, the candidate must file a review engagement with the disclosure statement.

(6)  If a candidate becomes aware that any of the information provided in a disclosure statement filed under subsection (1), (2) or (3) or in a review engagement filed under subsection (5) has changed or has not been completely or accurately disclosed, the candidate must, within 30 days of becoming aware of the issue, submit a supplementary statement in the prescribed form to the secretary of the local jurisdiction.

(7)  A local jurisdiction must ensure that all documents filed under this section are made publicly available on the local jurisdiction’s website as soon as practicable in a partial or redacted form as necessary to ensure that the following information is not disclosed:

(a) the mailing address of the candidate and of the candidate’s official agent;

(b) an address provided for a contributor, except the portion of the address that names a municipality or a province;

(c) any other contact information not required by this section but included on a document filed with a local jurisdiction.