In political financing, confusion often starts with one simple question: “Who are we, and who regulates us?”
Canada uses different terms and structures across federal, provincial, and municipal elections. The same name (like “association” or “third party”) may have different meanings and obligations depending on jurisdiction.
What are “political entities”?
For practical political financing purposes, political entities generally include:
Candidates
Individuals running for office (MP, MPP, councillor, etc.). Candidate campaigns usually have a designated financial role (often an official agent or equivalent) responsible for keeping records and ensuring compliance.
Political parties
Registered parties and their central organizations. Parties typically have ongoing political financing obligations beyond election periods.
Electoral district associations / constituency associations
Organizations linked to a party in a defined district or riding. These are often year-round entities with their own reporting requirements (including annual reporting in many jurisdictions).
Leadership contestants / nomination contestants (where applicable)
Certain contests create their own political financing obligations and reporting timelines.
Third parties
Organizations or individuals that spend on political messaging/advertising (as defined by jurisdiction) but are not a candidate or party. Third party political financing can trigger specific registration and reporting rules.
Key point: Your reporting obligations depend on your entity type, and entity type is not “just a label”—it’s a compliance category.
Election management bodies: the regulators you interact with
An election management body (EMB) is the authority responsible for administering elections and political financing rules in a jurisdiction. The EMB typically:
- sets filing forms and portals
- defines reporting timelines and required attachments
- publishes guidance and interpretations
- reviews returns and may request clarification or corrections
- manages enforcement processes and compliance measures (varies by jurisdiction)
There is:
- a federal EMB for federal elections
- a provincial/territorial EMB for each province/territory
- at the municipal level, administration may involve municipalities and/or provincial authorities depending on the province
Why this matters for political financing work
If you’re not sure which EMB and which rules apply, you risk:
- using the wrong forms
- missing a deadline
- misunderstanding thresholds (including audit triggers)
- classifying transactions incorrectly
A simple “jurisdiction + entity type” map solves most of this.
A practical checklist: identify your compliance framework in 10 minutes
- What is the election layer? (federal / provincial/territorial / municipal)
- What is the entity type? (candidate / party / association / third party / contest)
- Who is the responsible financial role? (official agent / CFO / financial agent)
- Which EMB’s guidance and forms apply?
- What are the key dates? (campaign start/end, filing deadline, audit deadline if relevant)
How CPAET supports political entities
CPAET’s approach is to turn “rules” into a repeatable process:
- recordkeeping structure
- reconciliation discipline
- submission readiness for political financing filing or political financing audit
Call-to-action: Download our “Entity & Regulator Mapping” worksheet to identify your political entity type and your EMB in minutes.
Disclaimer: This article is general information and not legal advice. Definitions and obligations vary by jurisdiction.