Financial Period

There are three types of financial period reporting: quarterly, annual and campaign.

Quarterly reporting is based on each three month period in the calendar year.  Annual reporting is based on the
12 month period in the calendar year.  Registered political parties and registered constituency associations are required to file quarterly reports and annual financial statements.

Campaign reporting occurs when a Provincial General Election, a by-election or a Senate Nominee election is held.  For a Provincial General Election held in accordance with section 38.1(2) of the Election Act, the campaign period begins on February 1 and ends two months after polling day.  For a general election held other than in accordance with section 38.1(2), the campaign period begins with the issuance of the Writs of Election and ends two months after polling day.  For a by-election or Senate Nominee Election, the campaign period begins with the issuance of the Writs of Election and ends two months after polling day.  Political parties and registered candidates are required to file campaign period financial statements.