Registered parties and registered constituency associations are required to file financial statements for each calendar year. Reporting is based on the period from January 1 to December 31, with a filing deadline of the following March 31. Political parties and constituency associations becoming registered during the last four months of any year are not required to file financial statements for that year. If the political party or constituency association does not file a financial statement for the period between September 1 and December 31 by the following March 31, the following year’s financial statements must include the financial transactions for this period.
Annual contributions are prohibited during a campaign period. During a campaign period, campaign contributions must be directed to the registered candidates and registered parties, and reported on campaign financial statements.
Definitions:
Original - this refers to a scanned version of the original financial statement in the prescribed format as it was submitted by the registered candidate, the registered constituency association or the registered party. It may include a statement of assets and liabilities, a summary of revenue, a summary of expenditures and a list of contributors having contributed an aggregate amount exceeding $375. An annual audited financial statement will also be included with the annual financial return of a registered party.
Reconciled - this refers to a keyed-in version of the original financial statement, that may also include detailed information from the official tax receipts and any adjustments deemed necessary through the data entry and initial review process completed by Elections Alberta.
Final - this refers to financial statements that have undergone a final review and adjustment by Elections Alberta and are considered accepted and closed.
Differences may appear in the amounts displayed for corresponding line items on the original, reconciled and final financial statements. These differences occur for a number of reasons relating to the interpretation and display of revenue and expenditures and are discussed between Elections Alberta and the political entity involved. Accurate presentation of all line item amounts will appear on the final financial statement after all reporting issues have been resolved.
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Overview 
Financial Period 
Annual