Canada’s election system can feel complicated because rules and responsibilities change depending on where the election happens (federal, provincial/territorial, municipal) and who is involved (candidate, party, association, third party). If you’re responsible for political financing, your first job is to map the landscape—so you know which rules apply and who the regulator is.
The three layers of elections in Canada
Federal elections
Federal elections determine Members of Parliament (MPs) and the Government of Canada. The federal rulebook is set by federal legislation and administered by the federal election management body.
Provincial/territorial elections
Each province and territory runs its own elections and sets its own political financing rules. Thresholds, filing requirements, and audit triggers can be very different from the federal model.
Municipal elections
Cities and towns run municipal elections under provincial frameworks and local bylaws/processes. Political financing requirements at the municipal level often differ significantly from federal/provincial elections—especially around reporting formats, contribution rules, and audit expectations.
Why this matters: Political financing is not “one Canada-wide system.” It’s a set of systems. You must identify the layer first.
Key moving parts in the election cycle
While details vary, most elections follow a similar rhythm:
- Pre-writ / pre-campaign period: planning, early fundraising, early spending (rules may still apply)
- Campaign period: heightened reporting and documentation discipline is essential
- Election day
- Post-election: reconciliation, records completion, filing and/or audit preparation before deadlines
Political financing work typically becomes hardest after election day—when teams disband and documents scatter. Planning for the post-election phase during the campaign prevents most problems.
What you should document from day one
Even before you know whether you need filing or audit, build an “evidence trail” mindset:
- Every contribution has a source and documentation
- Every expense has a purpose, approval, and supporting documents
- Payments match bank/processor records
- Records are stored consistently and are easy to retrieve
What CPAET focuses on
CPAET helps political entities reduce uncertainty by building a process that stays compliant, whether the outcome is a political financing filing or a political financing audit.
Call-to-action: If you’re building your campaign finance system now, download our checklist and templates to set up a minimum viable evidence trail.
Disclaimer: This article is general information and not legal advice. Requirements vary by jurisdiction and political entity type.