Filing Deadlines

Amendments to the Election Finances and Contributions Disclosure Act (EFCDA) are in force effective March 31, 2022. In addition, the Citizen Initiative Act and the Recall Act have come into force effective April 7, 2022. Information on this website has been updated to reflect the changes.

The Election Finances and Contributions Disclosure Act (EFCDA), Citizen Initiative Act and Recall Act specify the financial reports that must be filed by political participants, what must be included in the reports i.e. contribution details and expense details, and the report filing deadlines. Late filing fees automatically apply for incomplete or late filing.

Some participants are required to include an audited financial statement with their financial report.  Under the EFCDA, an “audited financial statement” means a financial statement that has been independently audited by a professional accounting firm registered under the Chartered Professional Accountants Act and authorized to perform an audit engagement.

Filing deadlines and audit requirements per political participant are summarized below.

Participant Financial Return Type Filing Deadline Audit Required
Political Party Quarterly Contribution Reports
Q1: January 1 – March 31
Q2: April 1 – June 30
Q3: July 1 – September 30
Q4: October 1 – December 31
15 days after each end of quarter
Q1: April 15
Q2: July 15
Q3: October 15
Q4: January 15
Not Required
Annual Financial Statement
January 1 – December 31
March 31 after end of calendar year Required if revenue or expenses exceed $25,000
Campaign Period Return
(Election held under Election Act)
6 months after Election Day Required if revenue or expenses exceed $25,000
Campaign Period Return
(Election held under Alberta Senate Election Act)
6 months after Senate Election Day Required if revenue or expenses exceed $25,000
Constituency Association Annual Financial Statement
January 1 – December 31
March 31 after end of calendar year Not Required
Candidate Campaign Period Return
(Election held under Election Act)
4 months after Election Day Not Required
Senate Candidate Campaign Period Return
(Election held under Alberta Senate Election Act)
February 18, 2022 (4 months after Senate Election Day) Not Required
Nomination Contestant Nomination Contestant Campaign Period Return 4 months after selection date Not Required
Leadership Contestant Leadership Contestant Campaign Period Return 4 months after vote date Required if leadership campaign expenses exceed $25,000
Initiative Petition Proponent (applicant) Expense Limit Report 30 days after signature sheet submission date or 30 days after petition signing period expires, whichever is earlier Not Required
Recall Petition Authorized Participant (applicant or MLA named in petition) Expense Limit Report 30 days after petition submission date or 30 days after petition canvassing period expires, whichever is earlier Not Required
Recall Vote Authorized Participant (applicant or MLA named in petition) Expense Limit Report 30 days after recall vote date Not Required

In the following table, the weekly contribution report due date of every Thursday during the reporting period, is determined by the Chief Electoral Officer.

Third Party Advertiser Financial Return Type Filing Deadline Audit Required
Political TPA Quarterly Contribution Reports
Q1: January 1 – March 31
Q2: April 1 – June 30
Q3: July 1 – September 30
Q4: October 1 – December 31
15 days after end of each quarter
Q1: April 15
Q2: July 15
Q3: October 15
Q4: January 15
Not Required
Annual Advertising Return
January 1 – December 31
March 31 after end of calendar year Not Required
Election TPA Weekly Contribution Report Every Thursday during election advertising period Not Required
Election Advertising Return 6 months after Election Day Required if advertising expenses are $100,000 or more
Election Advertising Annual Return
(if period-end bank balance or activity)
March 31 after end of calendar year Not Required
Senate TPA Weekly Contribution Report Every Thursday during senate election advertising period Not Required
Senate Election Advertising Return 6 months after Election Day for Senate Election Required if advertising expenses are $20,000 or more
Senate Election Advertising Annual Return
(if period-end bank balance)
March 31 after end of calendar year Not Required
Referendum TPA Weekly Contribution Report Every Thursday during referendum advertising period Not Required
Referendum Advertising Return 6 months after Polling Day for Referendum Required if advertising expenses are $350,000 or more
Referendum Advertising Annual Return
(if period-end bank balance)
March 31 after end of calendar year Not Required
Initiative Petition TPA Weekly Contribution Report Every Thursday during initiative petition period Not Required
Initiative Petition Advertising Return 3 months after initiative petition period Required if advertising expenses exceed $350,000 – audited financial statements due 6 months after initiative petition period
Annual Advertising Return (if period-end bank balance) March 31 after end of calendar year Not Required
Recall TPA Weekly Contribution Report Every Thursday during recall advertising period Not Required
Recall Petition Advertising Return 4 months after canvassing period Required if advertising expenses exceed $3,000 spending limit – audited financial statements due 6 months after canvassing period
Recall Vote Advertising Return 4 months after recall vote Required if advertising expenses exceed $3,000 spending limit – audited financial statements due 6 months after recall vote
Annual Advertising Return (if period-end bank balance) March 31 after end of calendar year Not Required