A bilingual study guide based on Elections Canada's Political Financing Handbook for Registered Parties and Chief Agents (March 2026 edition), its summary New Rules for Political Entities and the Canada Elections Act, by Alliance of Chinese Conservatives.
本资料由加拿大华裔保守联盟AOCC整理自加拿大选举局「Political Financing Handbook for Registered Parties and Chief Agents」（2026 年 3 月版）、其补充说明「New Rules for Political Entities」及《加拿大选举法》。
Contents · 目录
- About the Handbook · 手册简介
- Registration and Key Roles · 政党登记与关键职务
- Contributions · 捐款
- Loans and Transfers · 借款与资金转移
- Fundraising · 筹款活动
- Party Expenses · 政党日常开支
- Pre-election Partisan Advertising · 选举前期的党派广告
- Election Expenses · 选举开支
- Accessibility Expenses · 无障碍开支
- Working with Other Entities and Third Parties · 与其他实体及第三方的往来
- Leadership and Nomination Contests · 党魁与提名竞选的财务
- Reporting, Reimbursements and Redistribution · 报表、报销与选区重划
1. About the Handbook · 手册简介
What it is · 手册的性质
The Political Financing Handbook for Registered Parties and Chief Agents is Elections Canada's practical guide to the money rules for federal political parties. It is a general guideline issued under section 16.1 of the Canada Elections Act: it explains how Elections Canada reads the law, but it is for information only and does not replace the Act. It is written for eligible and registered parties, their chief agents and their registered agents. This guide follows the March 2026 edition, which uses the 2026 contribution limits.
《Political Financing Handbook for Registered Parties and Chief Agents》是加拿大选举局为联邦政党财务规则编写的操作指南。它是依据《加拿大选举法》第 16.1 条发布的一般性指引：说明选举局如何理解法律，但仅供参考，不能取代法律本身。它的读者是合资格政党和注册政党，以及它们的首席代理人和注册代理人。本资料依据 2026 年 3 月版，采用 2026 年的捐款上限。
The 2026 law change · 2026 年的修法
Bill C-25, the Strong and Free Elections Act, received royal assent on June 18, 2026, and its new rules for political entities took effect that day. Elections Canada warns that some parts of the handbook are now out of date and has published a separate summary, New Rules for Political Entities: What You Need to Know, while it updates its handbooks and forms. In this guide, rules changed by Bill C-25 are marked 2026 update.
C-25 法案（Strong and Free Elections Act）于 2026 年 6 月 18 日获得御准，有关政治实体的新规则当天生效。选举局提醒，手册中部分内容已经过时，并在更新手册和表格期间另行发布了补充说明《New Rules for Political Entities: What You Need to Know》。本资料中被 C-25 法案改变的规则，都标注为「2026 年更新」。
Getting help · 寻求协助
A chief agent who is unsure how a rule applies can ask Elections Canada for a written opinion, guideline or interpretation note. For everyday questions, the Political Entities Support Network can be reached at 1-800-486-6563 (Monday to Friday, 9:00 a.m. to 5:00 p.m. Eastern time) or political.financing@elections.ca.
首席代理人如果不确定某条规则怎样适用，可以请选举局发出书面意见、指引或解释说明。日常问题可联系政治实体支持网络：电话 1-800-486-6563（东部时间周一至周五上午 9 点至下午 5 点），电邮 political.financing@elections.ca。
Key terms · 关键术语
| Term · 术语 | Meaning · 含义 |
|---|---|
| Individual · 个人 | In the money rules, a Canadian citizen or permanent resident. · 在财务规则中指加拿大公民或永久居民。 |
| Chief agent · 首席代理人 | The person who runs the party's finances and reports to Elections Canada. · 负责管理政党财务并向选举局申报的人。 |
| Registered agent · 注册代理人 | A person the party authorizes to handle money on its behalf. · 政党授权代为处理资金的人。 |
| Electoral district association (EDA) · 选区协会 | A party's local organization in one riding. · 政党在某个选区的地方组织。 |
| Commercial value · 商业价值 | The lowest amount normally charged for the same property or service by its provider or a commercial provider in the area. · 提供者或当地商业供应商就同一物品或服务通常收取的最低价格。 |
| Pre-election period · 选举前期 | From June 30 of a fixed-date election year to the day before the election is called. · 固定日期大选当年 6 月 30 日起，至大选宣布前一天止。 |
| Election period · 选举期 | From the day the election is called to the close of the polls. · 从宣布选举当天起，至投票结束止。 |
2. Registration and Key Roles · 政党登记与关键职务
Why register · 为什么要登记
Registration gives a party real advantages. Its name appears on the ballot under its candidates; it can issue tax receipts for contributions; it can be partly reimbursed for election and accessibility expenses after a general election; it receives free broadcasting time and can buy prime time; it can transfer money, property and services to and from its candidates and associations; it can accept surplus funds from its candidates and contestants; and it can register one electoral district association in each riding.
登记可以给政党带来实实在在的好处：党名会印在选票上其候选人的名字下；可以为捐款开具税务收据；大选后可获得部分选举开支和无障碍开支的报销；可获得免费广播时段，并可购买黄金时段；可以与其候选人和选区协会互相转移资金、物品和服务；可以接收候选人和竞选人的剩余资金；并可在每个选区登记一个选区协会。
From application to registration · 从申请到登记
Registration happens in three steps. First, the party applies, giving its name (and optional logo and short form), its leader, at least three officers besides the leader, a chief agent, an auditor, the declarations of at least 250 members who are electors, a statement of its fundamental purpose, and its personal information protection policy with the web page where it is published. Second, once Elections Canada is satisfied, it becomes an eligible party. Third, it becomes a registered party at a general election or by-election if it has at least one confirmed candidate and applied at least 60 days before the election was called. Once registered, a party does not reapply at each election, but it must keep meeting the requirements; a party with no confirmed candidates at a general election loses its status.
登记分三步。第一步是申请：提交党名（可附党徽和简称）、党魁、党魁以外至少三名党务官员、首席代理人、审计师、至少 250 名具选民资格的党员声明、政党的根本宗旨声明，以及个人资料保护政策和公布该政策的网页地址。第二步，选举局审核通过后，政党成为合资格政党。第三步，如果政党在大选或补选中至少有一名经确认的候选人，并且在选举宣布前至少 60 天提出了申请，就成为注册政党。登记后不必每次选举都重新申请，但必须持续符合各项要求；在大选中没有任何经确认候选人的政党会失去资格。
Elections Canada advises sending more than 250 member declarations, so that at least 250 remain valid after checking. An eligible party can accept contributions and spend money, but it cannot issue tax receipts, and once it becomes registered the rules apply back to its deemed registration date, so contributions received from that date must already meet the rules.
选举局建议提交超过 250 份党员声明，以确保核实后仍有至少 250 份有效。合资格政党可以接受捐款和支出，但不能开具税务收据；而且一旦成为注册政党，规则会追溯适用到其视为登记的日期，所以自该日起收到的捐款必须一开始就符合规定。
Key roles · 关键职务
| Role · 职务 | Duties and eligibility · 职责与资格 |
|---|---|
| Leader · 党魁 | Certifies registration forms and co-signs deregistration or merger applications; must be a Canadian citizen aged 18 or over who lives or has lived in Canada. · 认证登记表格，并联署撤销登记或合并申请；须为年满 18 岁、现居或曾居加拿大的加拿大公民。 |
| Officers · 党务官员 | At least three besides the leader; same eligibility as the leader; a vacancy must be filled and reported within 30 days. · 党魁以外至少三名，资格与党魁相同；出缺须在 30 天内补任并申报。 |
| Chief agent · 首席代理人 | Runs and reports the party's finances; only one at a time; stays on after deregistration until all reports are filed. Cannot be a corporation, a candidate, an election officer, an undischarged bankrupt or the party's auditor. · 管理并申报政党财务；同一时间只能有一名；政党被撤销登记后，须留任至所有报表提交完毕。不得由公司、候选人、选举官员、未解除破产者或本党审计师担任。 |
| Registered agents · 注册代理人 | Optional, any number; may accept contributions, issue receipts and incur or pay expenses within the limits of their appointment; must be reported within 30 days. · 可选设，人数不限；在授权范围内可接受捐款、开具收据、产生或支付开支；须在 30 天内向选举局申报。 |
| Auditor · 审计师 | Reports on the statement of assets and liabilities, the annual return and the general election return; must be a member in good standing of a provincial accounting body (CPA). Party officers, agents, candidates and contestants cannot serve. · 对资产负债表、年度报表和大选报表出具审计报告；须为省级会计团体（CPA）的合格会员。政党官员、代理人、候选人和竞选人不得担任。 |
| Privacy officer · 隐私主管 | Signs a statement by June 30 each year that the party complies with its personal information protection policy. · 每年 6 月 30 日前签署声明，确认政党遵守其个人资料保护政策。 |
First reports after registration · 登记后的首批报表
A party's fiscal year is the calendar year, but its first fiscal period may run from 6 to 18 months, ending on December 31. Within six months of registration, it must file a statement of its assets and liabilities, with an auditor's report.
政党的财政年度为公历年，但第一个财政期可以是 6 至 18 个月，在 12 月 31 日结束。登记后六个月内，政党须提交资产负债表，并附审计报告。
Examples · 示例
Example 1. A party registered on June 30, 2024 has a first fiscal period ending December 31, 2024, so its first annual return is due June 30, 2025.
示例一。某政党于 2024 年 6 月 30 日登记，第一个财政期在 2024 年 12 月 31 日结束，因此第一份年度报表应于 2025 年 6 月 30 日前提交。
Example 2. A party registered one day later, on July 1, 2024, would have a first fiscal period of 18 months ending December 31, 2025, and its first annual return would be due June 30, 2026.
示例二。如果政党晚一天，即 2024 年 7 月 1 日登记，第一个财政期就是 18 个月，在 2025 年 12 月 31 日结束，第一份年度报表应于 2026 年 6 月 30 日前提交。
Deregistration · 撤销登记
A party can ask to be deregistered, or be deregistered involuntarily: for example if it endorses no candidate at a general election, fails to file its reports, cannot keep three officers or 250 members, or a court orders it after a conviction for certain offences. Elections Canada first gives written notice and time to fix the problem. After deregistration, the party can no longer issue tax receipts, but it must still issue receipts for contributions it accepted while registered (not valid for tax credits) and file its final returns within six months; its associations are deregistered too.
政党可以主动申请撤销登记，也可能被强制撤销，例如：在大选中没有背书任何候选人、未提交报表、无法维持三名党务官员或 250 名党员，或在因某些罪行被定罪后由法院下令撤销。选举局会先发出书面通知，给予改正时间。撤销登记后，政党不能再开具税务收据，但仍须为登记期间接受的捐款开具收据（不能用于税务抵免），并在六个月内提交最后的报表；其选区协会也一并被撤销登记。
2026 update · 2026 年更新
Under Bill C-25, the chief agent, and no longer only the leader, can certify certain registry forms. From September 21, 2026, a party's published privacy policy must include basic standards for safeguarding personal information and prohibit certain uses of it. At the start of an election, a party may receive the preliminary lists of electors for a riding only if it was represented in the House of Commons the day before the call, endorsed a candidate there in one of the last two elections, or endorsed candidates in two-thirds of all ridings at the last general election.
根据 C-25 法案，首席代理人也可以认证某些登记表格，不再只限党魁。自 2026 年 9 月 21 日起，政党公布的隐私政策必须包含保护个人资料的基本标准，并禁止某些使用方式。选举开始时，政党只有在以下情况之一才能获得某选区的初步选民名册：选举宣布前一天在众议院有席位；在该选区最近两次选举之一中背书过候选人；或在上次大选中在三分之二的选区背书了候选人。
3. Contributions · 捐款
What counts as a contribution · 什么算捐款
A contribution is donated money (monetary) or donated property or services (non-monetary). A non-monetary contribution is valued at its commercial value. If an individual who is not in that line of business donates something worth $200 or less, its value is deemed nil, although the donor must still be eligible. Forgone interest on a loan is also a non-monetary contribution.
捐款包括捐赠的金钱（现金捐款）和捐赠的物品或服务（非现金捐款）。非现金捐款按商业价值计算。如果并非从事该行业的个人捐赠的东西价值在 200 元或以下，其价值视为零，但捐赠人仍须具备捐款资格。借款少收的利息也算非现金捐款。
Who can give, and how much · 谁可以捐、捐多少
Only Canadian citizens and permanent residents may contribute. Corporations, trade unions, associations and other groups may not. Minors may contribute, but the party should make sure the money is their own and given willingly. Contributions, unpaid loan balances and loan guarantees by an individual all count toward the limits below, which rise by $25 every January 1. Membership fees of $25 or less a year, for up to five years, paid by the individual are not contributions.
只有加拿大公民和永久居民可以捐款。公司、工会、协会和其他团体不得捐款。未成年人可以捐款，但政党应确认款项是他们自己的钱，并且是自愿捐出。个人的捐款、未偿还的借款余额和借款担保，都要计入以下上限；上限每年 1 月 1 日提高 25 元。由个人自己支付、每年 25 元或以下、不超过五年的党费不算捐款。
| 2026 limit · 2026 年上限 | Amount · 金额 |
|---|---|
| To each registered party, per year · 每个注册政党（每年） | $1,775 |
| In total to all associations, nomination contestants and candidates of each party, per year · 同一政党的所有选区协会、提名竞选人和候选人合计（每年） | $1,775 |
| In total to all leadership contestants in one contest, per year · 同一党魁竞选的所有竞选人合计（每年） | $1,775 |
| To each independent candidate, per election · 每位独立候选人（每次选举） | $1,775 |
| Candidate to own campaign · 候选人给自己的竞选 | $5,000 |
| Leadership contestant to own campaign · 党魁竞选人给自己的竞选 | $25,000 |
| Nomination contestant to own campaign, extra · 提名竞选人给自己的竞选（额外） | $1,000 |
Editor's note · 编者按
This note is AOCC's own explanation, not part of the Elections Canada handbook. · 本按语为 AOCC 的解读，并非选举局手册原文。
The limits are yearly totals, not one gift a year. Each line in the table is a separate annual cap. A donor may give as many times as they like, for example $100 a month, as long as the total for each line stays within its cap. The caps apply to each party separately: reaching the limit for one party does not stop a donor from giving to another. Note that the second line is one combined cap for all of a party's associations, nomination contestants and candidates together, not $1,775 for each of them; misreading this is a common way donors exceed the limit (see the enforcement cases below).
上限是全年累计总额，不是每年只能捐一次。表中每一行都是独立的年度上限。只要每一项的全年累计不超过上限，捐多少次都可以，例如每月捐 100 元。上限按政党分别计算：给一个政党捐满了，仍可以捐给另一个政党。要特别注意，第二行是同一政党所有选区协会、提名竞选人和候选人合起来的一个上限，不是每个各 1,775 元；误解这一点是捐款人超限的常见原因（见下文执法案例）。
The tax credit is calculated once, on the year's total. The federal political contribution tax credit (line 41000 of the income tax return, under section 127(3) of the Income Tax Act) adds up all receipted federal political contributions made in the year and applies one tiered formula:
税收抵免按全年总额计算一次。联邦政治捐款税收抵免（个人报税表第 41000 行，依据《所得税法》第 127(3) 条）是把当年所有带收据的联邦政治捐款加总，再按同一个累进公式计算：
Total contributions in the year · 全年捐款总额 Credit rate · 抵免比例 Cumulative credit · 累计最多可抵 First $400 · 首 400 元 75% $300 $400 to $750 · 400 至 750 元部分 50% $475 $750 to $1,275 · 750 至 1,275 元部分 33⅓% $650 Over $1,275 · 超过 1,275 元 None · 不再抵免 $650 (maximum) · 650 元（上限） So a donor who gives $1,775 to a party and another $1,775 to its candidate, $3,550 in all, still receives at most $650 in federal credit; for tax purposes, the credit is used up at $1,275. The $650 maximum is not indexed to inflation, and any unused credit cannot be carried forward to another year.
所以，即使有人一年给政党捐 1,775 元、再给该党候选人捐 1,775 元，合计 3,550 元，联邦抵免最多仍是 650 元；从抵税的角度看，捐到 1,275 元就已经拿满。650 元的上限不随通胀调整，用不完的抵免也不能结转到其他年度。
Which receipts count. Official receipts from a registered party, a registered association or a candidate qualify. Money given directly to a nomination contestant or a leadership contestant does not, but a directed contribution made through the party, which the party receipts, does (see section 11). Contributions to provincial parties, such as those in British Columbia, earn a separate provincial credit with its own rules and maximum. This note is general information only, not tax advice.
哪些收据可以抵免。注册政党、注册选区协会或候选人开具的正式收据可以抵免。直接捐给提名竞选人或党魁竞选人的钱不能抵免，但通过政党转交、由政党开具收据的指定捐款可以（见第 11 节）。捐给省级政党（例如卑诗省政党）的款项，适用另一套省级抵免规则和上限。本按语仅为一般说明，不构成税务意见。
Volunteer labour · 志愿劳动
Volunteer labour, meaning free work done outside working hours, is not a contribution, and anyone can volunteer, including non-citizens. But a self-employed person cannot volunteer the services they normally charge for: those are non-monetary contributions. Corporations and unions cannot provide volunteer labour, though their employees can volunteer on their own time. A party may give a volunteer nominal gifts worth up to $200 in total; a payment promised only "if money is left over" is treated as a gift and is capped at that amount.
志愿劳动，即在工作时间以外无偿提供的劳动，不算捐款，任何人都可以做志愿者，包括非公民。但自雇人士不能以志愿方式提供自己平时收费的服务，那算非现金捐款。公司和工会不能提供志愿劳动，但其员工可以利用自己的时间做志愿者。政党可以送给志愿者合计不超过 200 元的象征性礼物；「如果有钱剩下就付钱」这类承诺会被视为送礼，只能付到这个金额。
Supplement: self-employed volunteers · 补充资料：自雇人士做志愿者
From Elections Canada's archived Interpretation Note 2017-04, not from the handbook. · 出自选举局已归档的解释说明 2017-04，并非本手册内容。
Who counts as self-employed? Sole proprietors and partners always do. A person who works through their own corporation counts as an employee only if they receive a salary or wages with payroll deductions and a T4; one paid only by dividends is treated as self-employed. A self-employed person may still volunteer, just not in the line of work they normally charge for. The interpretation note gives these examples:
怎样算自雇？独资经营者和合伙人都算。通过自己的公司工作的人，只有领取工资、公司代扣税款并有 T4 时才算雇员；只领股息的仍按自雇处理。自雇人士也可以做志愿者，只是不能免费提供自己本行收费的服务。该解释说明举了以下例子：
Person · 人物 Service · 提供的服务 Result · 结论 Sophie, a self-employed accountant · Sophie，自雇会计师 Serves as a candidate's official agent · 担任候选人的正式代理人 Volunteer labour, because this is not the accounting work she charges for; auditing the campaign for free would be a contribution. · 属志愿劳动，因为这不是她平时收费的会计工作；如果免费替竞选团队做审计，就算捐款。 Gilbert, a partner in a law firm · Gilbert，律师事务所合伙人 Gives a party free legal services · 为政党免费提供法律服务 Non-monetary contribution at his lowest normal rate, within his limit. · 非现金捐款，按他平时的最低收费计算，须在上限之内。 Curtis, a photographer with his own company, paid only by dividends · Curtis，开公司的摄影师，只领股息 Shoots a candidate's campaign photos after hours · 下班后为候选人拍竞选照 Non-monetary contribution, even though it was after hours. · 非现金捐款，即使是下班时间拍的。 Aline, co-owner of an event company who draws a salary with a T4 · Aline，活动策划公司股东之一，领工资、有 T4 Plans a campaign event after hours · 下班后帮忙策划竞选活动 Volunteer labour, since she is an employee; but her company may not supply event items free or at a discount. · 属志愿劳动，因为她是雇员；但公司不能免费或打折提供活动物品。
Fees, sponsorships and coordinated activities · 报名费、赞助与配合活动
Fees paid to attend a party or leadership convention are contributions, minus the value of tangible benefits such as meals or lodging. Money paid to sponsor or advertise at a political event aimed at party supporters is a contribution, not a business deal. An activity that another person or group carries out in coordination with the party, for example at the party's request or with the party involved in its decisions, may be a contribution; a public endorsement or sharing policy positions is not enough on its own. A penalty paid to the party for breaking a contract is not a contribution, unless it is being used to get around the rules.
参加政党或党魁大会的报名费算捐款，但可扣除餐饮、住宿等实际好处的价值。在面向政党支持者的政治活动上提供赞助或刷广告的款项算捐款，不算商业交易。他人或其他团体与政党配合开展的活动，例如应政党要求举办、或政党参与其决策，可能构成捐款；仅仅公开表态支持或分享政策立场则不构成。因违约而付给政党的违约金不算捐款，除非被用来规避规则。
Recording and receipting · 记录与收据
Only the chief agent and authorized registered agents may accept contributions and issue receipts.
只有首席代理人和获授权的注册代理人可以接受捐款和开具收据。
| Amount · 金额 | What to record · 要记录什么 |
|---|---|
| $20 or less · 20 元或以下 | May be anonymous; for anonymous gifts at an event, record the event, date, approximate attendance and total. · 可以匿名；活动上的匿名捐款须记录活动、日期、大约人数和总额。 |
| Over $20 to $200 · 20 元以上至 200 元 | Full first and last name; issue a receipt; a home address is needed for a tax receipt. · 完整的名和姓；须开具收据；如开税务收据须有住宅地址。 |
| Over $200 · 200 元以上 | Full name and home address; issue a receipt. Donors who give over $200 in a year have their name, partial address and amounts published. · 完整姓名和住宅地址；须开具收据。一年内捐款超过 200 元的人，其姓名、部分地址和金额会被公开。 |
Tax receipts are for monetary contributions only. A contribution is generally made on the date it reaches the chief agent or a registered agent; for mail, the postmark date; for an electronic payment, the date the donor starts the transaction. Online payment and crowdfunding services are treated the same way: the full amount given is the contribution, and the service fee is a party expense. The party must watch for unusual patterns in anonymous contributions, which must never be used to get around the limits.
税务收据只适用于现金捐款。捐款日期一般以款项交到首席代理人或注册代理人手中的日期为准；邮寄的以邮戳日期为准；电子支付以捐款人发起交易的日期为准。网上支付和众筹平台同样处理：捐款人付出的全额是捐款，手续费是政党的开支。政党须留意匿名捐款的异常情况，匿名捐款绝不能用来规避上限。
Ineligible contributions · 不合规的捐款
A party must not accept: cash over $20; contributions from corporations, unions, associations or groups; amounts over the limit; indirect contributions, where the money really comes from someone else; contributions from people who are not citizens or permanent residents; or contributions tied to a sale to the party. If one is received, it must be returned to the donor, or sent to Elections Canada if it has been used or cannot be returned, within 30 days of becoming aware of the problem. A contribution counts as used if the bank balance has dropped below that amount at any time since it was deposited.
政党不得接受：超过 20 元的现金；公司、工会、协会或团体的捐款；超过上限的部分；间接捐款，即钱实际上来自别人；非公民、非永久居民的捐款；以及与向政党出售商品挂钩的捐款。如果收到这类捐款，须在得知问题后 30 天内退还捐款人；如已使用或无法退还，则上缴选举局。只要存入后银行余额曾经低于该金额，就视为已使用。
2026 update. Bill C-25 bans contributions in cryptoassets, money orders and prepaid payment products such as gift cards and prepaid credit cards. One that arrives must be returned unused; if that is impossible, destroyed unused; and if that too is impossible, converted to money and sent to Elections Canada. How it was handled must be declared on Form EC 20025. The handbook's section on accepting cryptocurrency no longer applies.
2026 年更新。C-25 法案禁止以加密资产、汇票和预付支付工具（如礼品卡、预付信用卡）捐款。如果收到，须原封不动退还；无法退还的，在未使用的情况下销毁；也无法销毁的，兑换成现金后上缴选举局。处理方式须在 EC 20025 表格上申报。手册中关于接受加密货币的部分已不再适用。
Examples · 示例
Reaching the limit. Max gives $1,775 to his party, then $775 to its electoral district association and $1,000 to its candidate after an election is called. He has reached both the party limit and the combined limit for that party's associations, contestants and candidates, but he can still give to other parties.
达到上限。Max 给自己支持的政党捐了 1,775 元，选举宣布后又给该党的选区协会捐 775 元、给该党候选人捐 1,000 元。他已同时达到对政党的上限，以及对该党选区协会、竞选人和候选人的合计上限，但仍可以捐给其他政党。
Money and goods together. Indra gives $1,000 in March and a $775 non-monetary contribution the next month. She has reached her limit for the year.
现金加实物。Indra 3 月捐了 1,000 元，下个月又做了价值 775 元的非现金捐款，已达到当年上限。
A loan counts too. Peter lends the party $1,775 early in the year and the loan is still unpaid on December 31. He cannot make any other contribution, loan or guarantee to the party that year.
借款也要计入。Peter 年初借给政党 1,775 元，到 12 月 31 日仍未偿还。他当年不能再向该政党捐款、借款或提供担保。
Lending equipment. David, who is not in the rental business, lends the party office a photocopier. The chief agent checks local rental rates: if the value is over $200 it is reported as a non-monetary contribution; if $200 or less, it is deemed nil.
借出设备。不从事租赁业的 David 把一台复印机借给政党办公室。首席代理人查了当地租金：价值超过 200 元就作为非现金捐款申报；200 元或以下则视为零。
Volunteer or contribution? Nana, a teacher, answers phones in the evenings: that is volunteer labour. Alex, a self-employed graphic designer, designs a pamphlet for free: that is a non-monetary contribution valued at his normal rate.
志愿还是捐款。教师 Nana 晚上帮忙接电话，属于志愿劳动。自雇平面设计师 Alex 免费设计宣传册，则属于非现金捐款，按他的正常收费计算。
A promise with conditions. The chief agent promises Saul, a daily volunteer, $700 "if funds remain". Because the payment is conditional it is a gift, so Saul may receive only $200, which is not an election expense.
附条件的承诺。首席代理人向每天来帮忙的志愿者 Saul 承诺：「如果有钱剩下就给你 700 元」。由于付款附有条件，属于送礼，Saul 最多只能拿到 200 元，且不算选举开支。
A sponsored golf hole. At a golf tournament, individuals pay $200 to sponsor a hole. The full $200 is a contribution, and corporations and unions must not be asked to sponsor.
赞助高尔夫球洞。在一场高尔夫球赛中，个人付 200 元赞助一个球洞。这 200 元全部算捐款，而且不能请公司或工会赞助。
A speech at a factory. During an election, the party leader makes a policy announcement at a factory. The company must invoice the party for the space and services it provides, and that amount is an election expense.
在工厂发表讲话。选举期间，党魁在一家工厂发布政策。该公司必须就提供的场地和服务向政党开发票，该金额算选举开支。
Online fees. A $500 online contribution arrives as $490 after a $10 fee. The chief agent records a $500 contribution, issues a $500 receipt and records a $10 expense.
网上手续费。一笔 500 元的网上捐款扣除 10 元手续费后入账 490 元。首席代理人记录 500 元捐款、开具 500 元收据，并记录 10 元开支。
Which year? Lucy gives a $300 cheque on December 23, 2024, and it is deposited on January 10, 2025. The contribution counts for 2024.
算哪一年。Lucy 在 2024 年 12 月 23 日交了一张 300 元支票，2025 年 1 月 10 日才存入银行。这笔捐款算 2024 年。
Over-limit cheques. A $975 cheque arrives from someone who has already given $1,000 this year; if the money is unspent, the chief agent returns the $200 excess within 30 days. A $2,000 cheque is clearly over the limit, so it is returned uncashed and nothing is reported. Free equipment worth $2,000 is used before the problem is noticed, so the $225 excess is sent to Elections Canada, and the party records a $1,775 contribution, a $225 returned contribution and a $2,000 expense.
超限支票。有人当年已捐 1,000 元，又寄来一张 975 元支票；如果款项尚未使用，首席代理人须在 30 天内退还超出的 200 元。一张 2,000 元的支票显然超限，直接原样退回，无须申报。一台免费提供、价值 2,000 元的设备在发现问题前已被使用，超出的 225 元须上缴选举局，政党记录 1,775 元捐款、225 元退回捐款和 2,000 元开支。
Enforcement cases · 执法案例
The Commissioner of Canada Elections publishes its enforcement decisions. These cases, involving contributions to party associations and candidates, show how the rules above are applied.
加拿大选举专员会公布其执法决定。以下几宗涉及向政党选区协会和候选人捐款的案例，可以看出上述规则是怎样执行的。
| Case · 案例 | Outcome · 结果 |
|---|---|
| A donor gave $1,800 in 2021 to two associations and a candidate of one party, $150 over the combined limit of $1,650. · 一名捐款人 2021 年向同一政党的两个选区协会和一名候选人共捐 1,800 元，超出 1,650 元的合计上限 150 元。 | $500 administrative monetary penalty (2026). · 行政罚款 500 元（2026 年）。 |
| An association's financial agent returned $4,312 in excess contributions from three donors long after the 30-day deadline. · 某选区协会的财务代理人对三名捐款人共 4,312 元的超额捐款，远超 30 天期限才退还。 | $500 administrative monetary penalty (2026). · 行政罚款 500 元（2026 年）。 |
| A donor gave $6,600 to several associations and candidates of one party in 2015, and too much to leadership contestants in 2017. · 一名捐款人 2015 年向同一政党的多个选区协会和候选人共捐 6,600 元，2017 年又向党魁竞选人超额捐款。 | Compliance agreement: paid $7,330 to the Receiver General (2021). · 合规协议：向加拿大财政部缴付 7,330 元（2021 年）。 |
| A company co-owner had three people build a candidate's website, paid by the company, and told the campaign it was volunteer work: an indirect corporate contribution worth about $6,000. · 一家公司的合伙人让三人为某候选人建网站，工钱由公司支付，却告诉竞选团队是志愿服务，实际上是价值约 6,000 元的公司间接捐款。 | Compliance agreement: paid $7,500 (2021). · 合规协议：缴付 7,500 元（2021 年）。 |
4. Loans and Transfers · 借款与资金转移
Who can lend · 谁可以借钱给政党
A registered party may borrow only from a financial institution, from an individual who is a citizen or permanent resident, or from one of its own registered associations. Every loan needs a written agreement. There is no limit on borrowing from a bank, but only a registered association or individuals may guarantee the loan, and an individual's guarantee counts toward that person's contribution limit. A loan from an individual also counts toward the limit, and the individual may not use someone else's money to make it. Banks must charge a fair market rate; if an individual charges less, the interest forgone is a non-monetary contribution.
注册政党只能向金融机构、具公民或永久居民身份的个人，或本党的注册选区协会借款。每笔借款都要有书面协议。向银行借款没有金额限制，但只有注册选区协会或个人可以提供担保，个人的担保金额要计入其捐款上限。个人借给政党的钱也计入上限，而且不能用别人的钱来借。银行必须按公平市场利率收息；个人如果少收利息，少收的部分算非现金捐款。
Loans may be term loans, demand loans, overdrafts or lines of credit; overdrafts and lines of credit are reported as loans too. Interest is a party expense, and interest during an election period on a loan that finances the campaign is an election expense. There is no time limit for repaying a loan, but the annual return must list unpaid loans, loans repaid in full, and repayments that are 18 months or more overdue.
借款可以是定期贷款、活期贷款、透支或信用额度，透支和信用额度也要作为借款申报。利息是政党的开支，选举期间为竞选筹资的贷款所产生的利息算选举开支。借款没有偿还期限，但年度报表必须列出未偿还的借款、已全额偿还的借款，以及逾期 18 个月或以上的还款。
Transfers · 资金转移
A transfer is money, property or services passed between related political entities of the same party, such as the party, its electoral district associations, its candidates and its contestants. A permitted transfer is not a contribution. Non-monetary transfers are valued at commercial value and must always be reported, even if worth $200 or less. Expenses cannot be transferred on their own: each entity reports the expenses it incurred. The party may send money, property and services to its associations and candidates; it may send money to a leadership contestant only as directed contributions (see section 11); and it may give property or services to nomination or leadership contestants only if offered equally to all. The party may receive transfers from its associations and candidates, and money from its contestants, but not from a provincial party.
转移是指同一政党的相关政治实体之间，例如政党、其选区协会、候选人和竞选人之间，传递资金、物品或服务。合规的转移不算捐款。非现金转移按商业价值计算，即使价值在 200 元或以下也必须申报。开支不能单独转移：哪个实体产生的开支，就由哪个实体申报。政党可以向选区协会和候选人转移资金、物品和服务；向党魁竞选人转移资金只限于指定捐款（见第 11 节）；向提名或党魁竞选人提供物品或服务，必须平等提供给所有竞选人。政党可以接收选区协会和候选人的转移，以及竞选人转来的资金，但不能接收省级政党的转移。
The diagram shows the main routes. Nomination contestants may also send money to the party and to the association that held their contest, and leadership contestants may send money to the party and its associations. After election day, money sent to a candidate may be used only to pay the campaign's bills and loans. Independent candidates can neither send nor receive transfers.
示意图显示了主要的转移途径。此外，提名竞选人也可以把资金转给政党和举办其提名竞选的选区协会，党魁竞选人也可以把资金转给政党及其选区协会。投票日之后，转给候选人的资金只能用于偿还竞选的账款和借款。独立候选人既不能转出也不能接收转移。
Supplement: transfers between electoral district associations · 补充资料：选区协会之间的转移
From section 364 of the Canada Elections Act, not from the handbook. · 出自《加拿大选举法》第 364 条，并非本手册内容。
A registered association may transfer money, property and services to another registered association of the same party. Such a transfer is not a contribution, so it does not count toward anyone's contribution limit. Only registered associations can send or receive these transfers: an association that is not registered can receive transfers only from the party. Transfers to an association of a different party, or to a provincial party or its associations, are not allowed. As with all transfers, both sides record the transfer in their annual returns, and only each association's financial agent or authorized electoral district agents may send or accept it.
注册选区协会可以把资金、物品和服务转给本党的另一个注册选区协会。这类转移不算捐款，不计入任何人的捐款上限。只有注册协会之间可以这样转移：未注册的协会只能接收政党的转移。不能转给其他政党的选区协会，也不能转给省级政党及其选区协会。和其他转移一样，双方都要在各自的年度报表中记录，而且只能由各协会的财务代理人或获授权的选区代理人经手。
In practice, an association with more money than it needs might send some to a closely contested riding before an election, or pass on signs and equipment left over from its last campaign; the equipment is reported as a non-monetary transfer at commercial value.
实际操作中，资金充裕的选区协会可以在选举前把一部分资金转给本党竞争激烈的选区，或把上次竞选剩下的竞选牌和设备转过去；设备按商业价值申报为非现金转移。
Examples · 示例
Ten guarantors. A bank asks for guarantees on a $17,750 loan. If only individuals guarantee it, the party needs at least 10 guarantors, each covering no more than $1,775. Alternatively, one registered association can guarantee the whole amount.
十名担保人。银行要求为一笔 17,750 元的贷款提供担保。如果只由个人担保，政党至少需要 10 名担保人，每人不超过 1,775 元；也可以由一个注册选区协会担保全部金额。
A personal bank loan. Khaled gives the party $775 and lends it another $1,000 that he borrowed from his own bank. Together they reach his $1,775 annual limit.
个人银行贷款。Khaled 给政党捐了 775 元，又把自己向银行借来的 1,000 元借给政党，两者合计达到他 1,775 元的年度上限。
Overdraft. With $1,000 of overdraft protection, the account goes $200 overdrawn, is partly repaid, then goes $500 overdrawn at its lowest point. The party reports a maximum overdraft of $500, and a nil balance on December 31.
透支。账户有 1,000 元透支额度，先透支 200 元，部分还款后，最低时透支达 500 元。政党申报的最高透支额为 500 元，12 月 31 日余额为零。
Leftover signs. A candidate gives the party 100 unused signs and 750 signs collected after the election. The party reports one non-monetary transfer of 850 signs at commercial value.
剩余竞选牌。一名候选人把 100 块未用的竞选牌和选后回收的 750 块交给政党。政党按商业价值申报一笔 850 块竞选牌的非现金转移。
Picking favourites. Sending money to a preferred leadership contestant, other than a directed contribution, is not allowed, and both the sender and the contestant's financial agent may have committed offences.
偏袒某位竞选人。除指定捐款外，把钱转给自己偏好的党魁竞选人是不允许的，转出方和该竞选人的财务代理人都可能触犯罪行。
Tablets from a contestant. A contestant's campaign offers the party tablets worth $300 each. Accepting them as a transfer is improper; the campaign should sell them at fair market value and transfer the money.
竞选人的平板电脑。某竞选人的团队要把每台价值 300 元的平板电脑交给政党。政党以转移方式接收是不当的；竞选团队应按公平市价把电脑卖给政党，再把所得资金转移过来。
5. Fundraising · 筹款活动
When the donor gets something back · 捐款人获得回报时
When a donor receives a benefit, such as a meal, a gift or an auction item, the contribution is generally the amount given minus the value of the benefit. A benefit is ignored as nominal unless it is worth more than 10% of the amount given or $75, whichever is less; cash, near-cash items such as gift cards, and the benefits of a ticketed event are always deducted. If the benefit has no measurable value, or is simply access to a politician, the full amount is a contribution. A purchase at normal market price is not a contribution at all.
捐款人获得回报时，例如一顿餐、一份礼物或一件拍品，捐款金额一般是付出的钱减去回报的价值。只有当回报价值超过付款的 10% 或 75 元（以较低者为准）时才扣除，否则视为象征性回报而不扣除；但现金、礼品卡等类现金物品以及售票活动的回报，一律扣除。如果回报无法计算价值，或只是「与政治人物见面的机会」，全部金额都算捐款。按正常市价购买东西则完全不算捐款。
Most costs of running a fundraiser, such as the venue, food and processing fees, are general expenses outside the election spending limit. But during an election period, the cost of promoting a fundraiser (invitations, ads, solicitation letters and call scripts) is an election expense.
举办筹款活动的大部分费用，如场地、餐饮和手续费，属于不受选举开支上限限制的一般开支。但在选举期间，宣传筹款活动的费用（邀请函、广告、劝捐信和电话稿）算选举开支。
Regulated fundraising events · 受规管的筹款活动
An event is a regulated fundraising event when all three conditions are met: it benefits a party that has a seat in the House of Commons, or one of its associations, candidates or contestants; it is attended in real time by the party leader or interim leader, a leadership contestant or a federal Cabinet minister; and at least one person pays more than $200 to attend. Debates and party conventions are excluded. A prominent guest who arrives unannounced still makes the event regulated. Within 30 days after the event (or within 60 days after election day for events during a general election), the party must report the organizers and the attendees aged 18 or over.
同时满足三个条件的活动就是受规管的筹款活动：受益方是在众议院有席位的政党，或其选区协会、候选人、竞选人；党魁或代理党魁、党魁竞选人或联邦内阁部长实时出席；并且至少有一人为出席而支付超过 200 元。辩论会和政党大会除外。重要人物即使是临时赶来、事先未公布，活动同样受规管。活动结束后 30 天内（大选期间举行的活动则在投票日后 60 天内），政党须申报主办方以及 18 岁以上的出席者。
2026 update. Bill C-25 removed the requirement to post a notice on the party's website and notify Elections Canada at least five days before the event. The post-event report must still include the event's location, but only the municipality and province are published. Contributions are no longer forfeited for a disclosure breach; an administrative monetary penalty may apply instead. The handbook's guidance on advance notices and on returning contributions for late notices therefore no longer applies.
2026 年更新。C-25 法案取消了须在活动前至少五天在政党网站公告并通知选举局的规定。事后报告仍须写明活动地点，但只公开市镇和省份。违反申报规定不再导致捐款被没收，改为可能处以行政罚款。因此，手册中关于事前公告、以及因公告延误而退还捐款的内容已不再适用。
| Event · 活动 | Regulated? · 是否受规管 |
|---|---|
| $250 wine-and-cheese for a nomination contestant, with a minister attending · 为提名竞选人举办的 250 元品酒会，有部长出席 | Yes · 是 |
| $225 baseball game with only the local candidate · 只有当地候选人出席的 225 元棒球活动 | No · 否 |
| $250 virtual event with a leadership contestant · 有党魁竞选人参加的 250 元线上活动 | Yes · 是 |
| $150 dinner tickets, one guest buys a $1,200 table voluntarily · 150 元晚宴票，有人自愿买了 1,200 元一桌 | No; yes if a whole table had to be bought · 否；如果必须整桌购买则是 |
| Reception for donors of $1,000 or more, with the interim leader · 代理党魁出席的 1,000 元以上捐款人招待会 | Yes · 是 |
| Leader teleconference for donors of $1,500 or more · 党魁与 1,500 元以上捐款人的电话会议 | Yes · 是 |
| $185 ticket ($150 for members) with a minister · 有部长出席的 185 元活动（会员 150 元） | No, no one paid over $200 · 否，没有人付超过 200 元 |
Typical activities and examples · 常见活动与示例
Small benefits. A $40 gift with a $10 T-shirt: $10 is more than 10% of $40, so the contribution is $30. A $100 gift with a $5 keychain: the keychain is nominal, so the contribution is $100. A $100 gift with a $5 gift card: gift cards are always deducted, so the contribution is $95.
小额回报。捐 40 元送一件 10 元的 T 恤：10 元超过 40 元的 10%，捐款为 30 元。捐 100 元送一个 5 元的钥匙扣：属象征性回报，捐款仍为 100 元。捐 100 元送一张 5 元礼品卡：礼品卡一律扣除，捐款为 95 元。
Branded goods. Party coffee cups sold for $15, about the retail price, involve no contribution; the profit is other revenue. Cups sold for $40 when similar cups retail for up to $25 contain a $15 contribution each. A receipt is needed only when a buyer's contribution exceeds $20: three cups give a $30 receipt; two cups ($20) are recorded as anonymous contributions.
印有党徽的商品。政党咖啡杯以接近零售价的 15 元出售，不涉及捐款，利润计为其他收入。如果以 40 元出售，而类似杯子零售最多 25 元，每只杯子含 15 元捐款。买家的捐款超过 20 元才需开收据：买三只开 30 元收据；买两只（20 元）则记为匿名捐款。
Auctions. A painting appraised at $450 sells for $600: the donor made a $450 non-monetary contribution, and the winning bidder a $150 contribution. A chair with a $150 retail value, donated by an individual not in that business, sells for $250: the donor's contribution is deemed nil, and the bidder's is $100.
拍卖。一幅估价 450 元的画以 600 元拍出：捐画人做了 450 元非现金捐款，得标人捐了 150 元。一把零售价 150 元的椅子由非该行业的个人捐出，以 250 元拍出：捐赠人的捐款视为零，得标人的捐款为 100 元。
Fundraising dinner. 50 guests are expected at $150 a ticket. Per guest, the benefits are room $10, catering $30, band $6, audio $3, hockey-ticket door prize $8 and a logo pen $10, totalling $67. The prize and pen ($18) exceed $15 (10% of $150), so they are deducted. Each guest's contribution is $83.
筹款晚宴。预计 50 位宾客，每张票 150 元。每位宾客分摊的回报为：场地 10 元、餐饮 30 元、乐队 6 元、音响 3 元、冰球票抽奖 8 元、党徽笔 10 元，合计 67 元。奖品和笔合计 18 元，超过 150 元的 10%（15 元），所以要扣除。每位宾客的捐款为 83 元。
Golf tournament. 100 players are expected at $300 each. Green fee ($50) and cart ($40) are deducted; shirts and prizes ($18 together) do not exceed $30 (10% of $300), so they are not. Each player's contribution is $210, or $260 for a club member who pays no green fee. During an election, the $800 promotional mailing and the $1,500 in shirts are election expenses; the rest is a general expense.
高尔夫球赛。预计 100 名球员，每人 300 元。果岭费（50 元）和球车费（40 元）要扣除；球衫和奖品合计 18 元，不超过 300 元的 10%（30 元），不扣除。每名球员的捐款为 210 元，不用付果岭费的球会会员则为 260 元。如在选举期间举行，800 元宣传邮件和 1,500 元球衫算选举开支，其余为一般开支。
Free events and draws. At an event with no ticket, contributions are recorded at the full amount given, without deducting food and drink, and during an election all the event's costs are election expenses. In a draw, the full ticket price is a contribution: a $50 ticket for a $600 prize is a $50 contribution. Provincial rules may require a lottery licence.
免费活动与抽奖。不收门票的活动，捐款按实际金额记录，不扣除食物饮品；如在选举期间举行，活动的所有费用都算选举开支。抽奖的票价全部算捐款：一张 50 元、奖品价值 600 元的抽奖券，算 50 元捐款。省级法规可能要求取得彩票牌照。
6. Party Expenses · 政党日常开支
Four kinds of expenses · 四类开支
| Category · 类别 | Limit? · 有无上限 | Reimbursed? · 可否报销 |
|---|---|---|
| General expenses (non-election salaries, bank fees, fundraising costs) · 一般开支（非选举薪酬、银行费用、筹款费用） | No · 无 | No · 否 |
| Partisan advertising in the pre-election period · 选举前期的党派广告 | Yes · 有 | No · 否 |
| Election expenses · 选举开支 | Yes · 有 | Yes, after a general election · 大选后可以 |
| Accessibility expenses · 无障碍开支 | No · 无 | Yes, after a general election · 大选后可以 |
An item received free from an individual is both a non-monetary contribution and an expense; one received from an affiliated entity is a non-monetary transfer and an expense.
从个人处免费得到的物品，既是非现金捐款，也是一笔开支；从本党其他实体得到的，则是非现金转移，同时也是开支。
Who can spend and pay · 谁可以花钱和付款
Only the chief agent can incur expenses of every kind; other registered agents can do so only within the chief agent's written authorization, and only the chief agent can hire a voter contact calling service. An expense is incurred when the party becomes legally obliged to pay, for example when a contract is signed or goods are ordered. Only the chief agent and authorized registered agents can pay, except that a person authorized in writing may pay small petty cash items such as supplies or postage, up to a set amount, and must hand in the receipts within three months.
只有首席代理人可以产生各类开支；其他注册代理人只能在首席代理人的书面授权范围内花钱，而且只有首席代理人可以聘请电话联系选民的服务商。政党一旦负有付款的法律义务，开支就算产生，例如签订合同或下订单时。只有首席代理人和获授权的注册代理人可以付款；例外是经书面授权的人可在限额内支付办公用品、邮费等零用现金开支，并须在三个月内交回单据。
Invoices and unpaid bills · 发票与未付账款
For any expense of $50 or more, keep the supplier's invoice and proof of payment; for smaller amounts, a record of what it was for and proof of payment. Unpaid claims must be paid within 36 months after they are due, and the annual return must list claims still unpaid 18 or 36 months after their due date. Auditor's fees are general expenses, and there is no public subsidy for them.
凡 50 元或以上的开支，须保留供应商发票和付款凭证；较小的金额须记录用途并保留付款凭证。未付账款须在到期后 36 个月内付清，年度报表须列出到期后 18 个月或 36 个月仍未付清的账款。审计费属于一般开支，没有公共资助。
Security, debates and damaged property · 安保、辩论费与受损财物
General campaign security, physical or cyber, for offices, events and workers may be reported either as an election expense (subject to the limit and possibly reimbursed) or as a general expense (outside the limit, not reimbursed). A debate fee charged equally to all invited leaders is a general expense. Repairing or replacing damaged property with an equivalent is a general expense, but any upgrade used to promote the party is an election expense.
办公室、活动和工作人员的一般安保开支，无论是人身安全还是网络安全，可以申报为选举开支（受上限限制，可能获得报销），也可以申报为一般开支（不受上限限制，不报销）。向所有受邀党魁收取相同费用的辩论费属于一般开支。以同等物品修复或更换受损财物属于一般开支，但用于宣传政党的升级部分算选举开支。
Examples · 示例
Donated supplies. After an election is called, Simon donates office supplies worth $300. The chief agent records a $300 non-monetary contribution and a $300 election expense.
捐赠办公用品。选举宣布后，Simon 捐赠价值 300 元的办公用品。首席代理人记录 300 元非现金捐款和 300 元选举开支。
Tablets from an association. A registered association gives the party tablets it bought for $1,000. The party records a $1,000 non-monetary transfer and a $1,000 election expense.
选区协会的平板电脑。一个选区协会把花 1,000 元买的平板电脑交给政党。政党记录 1,000 元非现金转移和 1,000 元选举开支。
Rally security. Guards and a fence for a public rally cost $6,000. Reported as a general expense, the cost is outside the spending limit and is not reimbursed.
集会安保。一场公众集会的保安和围栏花费 6,000 元。如申报为一般开支，就不受开支上限限制，也不予报销。
A replacement bus. A chartered campaign bus costing $6,000 is an election expense. If it breaks down and is replaced by a similar bus costing $8,000, the replacement is a general expense, outside the limit and not reimbursable.
替换大巴。一辆 6,000 元的竞选包租大巴算选举开支。如果大巴故障，换成一辆同类、花费 8,000 元的大巴，替换费用属于一般开支，不受上限限制，也不予报销。
7. Pre-election Partisan Advertising · 选举前期的党派广告
What it is · 什么是党派广告
In a year with a fixed-date general election, the pre-election period runs from June 30 to the day before the election is called. Partisan advertising in that period is an advertising message to the public that promotes or opposes a party, or a potential candidate, nomination contestant or leader, for example by naming the party, showing its logo or linking to a page that names it. Lawn signs, billboards, flyers, broadcast and print ads, vehicle wraps and balcony flags count. Wearable branded goods, phone calls and letters addressed to a named elector generally do not, and an ad about an issue is not partisan unless it identifies the party.
在固定日期大选的年份，选举前期从 6 月 30 日起，至大选宣布前一天止。这段时间内的党派广告，是指向公众传播、支持或反对某个政党或某位可能的候选人、提名竞选人、党魁的广告讯息，例如提到党名、使用党徽或链接到提及该党的网页。草坪牌、广告牌、传单、广播和印刷广告、车身广告和阳台旗都算。可穿戴的宣传品、电话和寄给指名选民的信件一般不算；就某一议题做的广告，只要不标明政党就不算党派广告。
Online · 网络广告
Online, a message is partisan advertising only if it has, or would normally have, a placement cost, such as sponsored or boosted content or a paid influencer post. Free social media posts, free videos, emails, texts and the party's own website are not advertising. When buying ads, the party should tell the platform the ads are political; regulated platforms must keep a public registry of political ads, with a copy of each ad and the name of the agent who authorized it, until two years after election day.
在网络上，只有需要或通常需要支付投放费用的讯息才算党派广告，例如赞助或付费推广的内容，以及付费的网红帖文。免费的社交媒体帖文、免费视频、电邮、短信和政党自己的网站都不算广告。购买广告时，政党应告知平台这是政治广告；受规管的平台须设立公开的政治广告登记册，保存每则广告的副本和授权代理人的姓名，直至投票日后两年。
Tagline and limit · 授权声明与开支上限
Every partisan ad must be authorized by the chief agent or a registered agent and say so, for example "Authorized by a registered agent of the XYZ Party of Canada"; "paid for by" is not acceptable. Ads already running must get the tagline, or be taken down or covered, by June 30. A party's partisan advertising expenses in the pre-election period are capped at $1.4 million, adjusted for inflation as of June 30 of the election year. The cap covers both producing and distributing the ads, and must not be avoided by using associations or third parties.
每则党派广告都必须经首席代理人或注册代理人授权，并在广告上注明，例如「Authorized by a registered agent of the XYZ Party of Canada」（经 XYZ 加拿大党注册代理人授权）；不能写「paid for by」（由……支付）。已在投放的广告须在 6 月 30 日前加上授权声明，或拆除、遮盖。选举前期政党的党派广告开支上限为 140 万元，按选举年 6 月 30 日的通胀系数调整。上限包括广告的制作和投放费用，而且不得通过选区协会或第三方来规避。
An electoral district association may run partisan ads promoting the party without affecting the party's limit if they are mainly within its own riding. Ads that go beyond the riding must be run on the party's behalf, with its prior written authorization, and count toward the party's limit.
选区协会在自己选区内为政党投放的党派广告，不计入政党的上限。超出选区范围的广告须以政党名义投放，事先取得政党书面授权，并计入政党的上限。
Examples · 示例
An ad that straddles June 30. A TV ad runs from June 26 to July 5. Production costs $15,000 and airtime $2,000 a day. The partisan advertising expense is $27,000: all of the production plus six days of airtime from June 30. The other $8,000 of airtime is a general expense.
跨越 6 月 30 日的广告。一则电视广告从 6 月 26 日播到 7 月 5 日，制作费 15,000 元，播出费每天 2,000 元。党派广告开支为 27,000 元：全部制作费，加上 6 月 30 日起六天的播出费。其余 8,000 元播出费属于一般开支。
Signs put up early. Signs are produced for $15,000 and installed for $5,000 in early June. The full $20,000 counts toward the pre-election limit, even though installation happened before June 30. If the signs stay up into the election period, the same $20,000 is also an election expense.
提前立起的竞选牌。竞选牌制作费 15,000 元，6 月初安装，安装费 5,000 元。尽管安装早于 6 月 30 日，全部 20,000 元仍计入选举前期的上限。如果竞选牌一直立到选举期，这 20,000 元也同时算选举开支。
Flyers across a region. An association mails party flyers across several ridings. Because they go beyond its riding, it needs the party's prior written authorization, the flyers must carry it, and the costs count toward the party's limit. Flyers mailed within the riding, with only a little spillover, stay the association's own expense.
跨选区派发传单。某选区协会在多个选区邮寄政党传单。由于超出了本选区，须事先取得政党书面授权、传单上须注明授权，费用计入政党的上限。如果只在本选区内邮寄、仅少量溢出到邻近选区，则仍是选区协会自己的开支。
8. Election Expenses · 选举开支
What they are · 什么是选举开支
An election expense is the cost of property or services used during the election period, from the day the election is called to the close of the polls, to directly promote or oppose a registered party or its leader. It includes non-monetary contributions and transfers, and covers much more than advertising: office rent, phones, staff, travel and voter data can all qualify. Non-promotional fundraising costs, accessibility expenses and security reported as a general expense are excluded. An expense must be reasonably incurred: reasonably linked to the election and not well above market value.
选举开支是指在选举期间（从宣布选举当天至投票结束）使用、用于直接支持或反对某个注册政党或其党魁的物品或服务的费用。它包括非现金捐款和转移，而且远不止广告：办公室租金、电话、工作人员、交通和选民资料都可能算在内。不属于宣传性质的筹款费用、无障碍开支，以及申报为一般开支的安保费用，不计在内。开支必须是合理产生的：与选举有合理关联，金额也不明显高于市场价。
The limit · 开支上限
A party's limit is $0.735 multiplied by the number of electors in each riding where it has an endorsed candidate, adjusted for inflation when the election is called. A preliminary limit is published soon after the call and the final one seven days before election day. If a candidate withdraws in time and is not replaced, that riding drops out of the calculation. In by-elections, the limit is calculated for each riding; a party contesting several same-day by-elections may divide its combined limit among them. Spending over the limit reduces the party's reimbursement (see section 12).
政党的开支上限是：在其背书了候选人的各选区，每名选民 0.735 元，再按选举宣布时的通胀系数调整。选举宣布后不久会公布初步上限，投票日前七天公布最终上限。如果候选人按时退选且未有人替补，该选区就不再计入。补选的上限按各选区分别计算；同日参加多场补选的政党可自行在各选区之间分配合计上限。超支会减少政党的报销（见第 12 节）。
Advertising, signs and the online world · 广告、竞选牌与网络
Election advertising follows the same tests as partisan advertising, with an "Authorized by" tagline. Ads may not be transmitted on election day before the polls close in a riding, though pamphlets, signs and notices of the leader's events are exceptions; an unchanged message placed earlier is also not covered. Signs cost against the limit even if never put up, so buy only what will be used; replacing vandalized or stolen signs at the same cost may be a general expense if the party files a police report and keeps evidence. Free posts, emails and texts are not advertising, but the cost of designing and producing them is still an election expense, and boosting a post turns it into advertising. Calls to voters through a calling service or automated dialer require registration with the CRTC's Voter Contact Registry.
选举广告的认定标准与党派广告相同，须印有「Authorized by」授权声明。投票日当天、该选区投票结束前不得传播广告，但宣传册、竞选牌和党魁活动通知例外；事前已发布且未改动的讯息也不受限。竞选牌即使没有立起来也要计入上限，所以只买用得上的数量；被破坏或偷走的竞选牌如以相同成本更换，并报警、保留证据，可作为一般开支。免费帖文、电邮和短信不算广告，但其设计制作费仍算选举开支；付费推广帖文就变成了广告。通过电话服务商或自动拨号系统联系选民，须在 CRTC 的选民联系登记处登记。
People, travel and existing resources · 人员、出行与已有资源
Pay for work done during the election period is almost always an election expense; pay for work after it never is. Parliamentary staff doing political work during their paid hours are a non-monetary contribution from the parliamentarian and an election expense; after hours or on unpaid leave they are volunteers. The leader's travel to promote the party is an election expense, including the return trip after election day. A celebrity who speaks for free with no costs creates no expense, but a performance or emceeing has a commercial value. Existing capital assets (worth over $200 and used outside elections) are valued at the lower of renting a similar asset for the period or the purchase price, and billboards already in place are valued at commercial value and need a tagline.
选举期间所做工作的报酬几乎都算选举开支；选举期之后的工作报酬则一律不算。议员助理在带薪时间内从事政治工作，算议员的非现金捐款和选举开支；如在下班后或休无薪假时参与，则属志愿者。党魁为宣传政党而出行的费用算选举开支，包括投票日后的返程。名人免费演讲且没有任何费用，不构成开支；但表演或主持则有商业价值。已有的固定资产（价值超过 200 元、平时也在使用）按选举期间租用同类资产的费用与购买价中较低者计算；已经立着的广告牌按商业价值计算，并须加上授权声明。
Examples · 示例
| Situation · 情形 | Election expense · 选举开支 |
|---|---|
| Office rented March 1 for three months at $300 a month; election called a month later, 37-day period · 3 月 1 日租办公室三个月，月租 300 元；一个月后宣布选举，选举期 37 天 | $367.74 (the remaining $532.26 is a general expense) · 367.74 元（其余 532.26 元为一般开支） |
| $500 to install phones and computers before the call · 选举宣布前花 500 元安装电话和电脑 | The full $500, since they are used in the campaign · 全部 500 元，因为在竞选中使用 |
| Phones rented at $30 a day for a 40-day election · 竞选手机每天租金 30 元，选举期 40 天 | $1,200 |
| Annual $250,000 voter-database contract, 40-day election · 选民资料库年费 250,000 元，选举期 40 天 | $27,397 ($250,000 / 365 × 40) |
| Party-owned software; renting an equivalent for the period would cost $30,000 · 政党自有软件，选举期间租用同类软件需 30,000 元 | $30,000, not the $2 million it cost to build · 30,000 元，而非开发成本 200 万元 |
| Surveys: $15,000 received before the call, $30,000 during it · 民调：选举前收到 15,000 元，选举期间收到 30,000 元 | $30,000 (the $15,000 is a general expense) · 30,000 元（15,000 元为一般开支） |
| An advocacy group offers its member list; a broker would charge $500 · 某倡议团体提供会员名单，市价 500 元 | The party must pay $500, an election expense · 政党须付 500 元，计为选举开支 |
| A relocated worker: $800 round-trip flight, $25 a day for 30 days in the period and 2 days outside it · 工作人员调动：往返机票 800 元，每日津贴 25 元，选举期内 30 天、期外 2 天 | $1,550 (the $50 for two days outside is a general expense) · 1,550 元（期外两天的 50 元为一般开支） |
| A volunteer's $30 fuel, not reimbursed · 志愿者自付 30 元油费且不报销 | Deemed nil · 视为零 |
| A musician flies in for $400 to perform at a rally · 音乐人花 400 元飞来在集会上表演 | $400 plus the commercial value of the performance · 400 元，另加表演的商业价值 |
| By-election ad: $4,000 to produce, run Ontario-wide for $2,000, but the smallest area including the riding (Toronto) would cost $1,600 · 补选广告：制作费 4,000 元，全省投放 2,000 元，而涵盖该选区的最小范围（多伦多）只需 1,600 元 | $5,600 |
Pre-existing videos. A party's video page has 200 videos, 180 of them made before the election. Of those, 21 are promoted during the campaign (in an election playlist, social media posts or website links), and 10 more of the recent ones were made for the election. The production and distribution costs of those 31 videos are election expenses.
旧视频。政党的视频页面共有 200 部视频，其中 180 部在选举前制作。这些视频中有 21 部在竞选期间被宣传（放入选举播放列表、社交媒体帖文或网站链接），另有 10 部近期视频是为选举而制作。这 31 部视频的制作和发布费用都算选举开支。
Parliamentary staff. Staff who work on the campaign during their paid hours are reported as an election expense and a non-monetary contribution from the parliamentarian. Volunteers who work after hours cost nothing in pay, but their share of office space, computers and supplies is still an election expense.
议员助理。在带薪时间内为竞选工作的助理，其薪酬申报为选举开支和议员的非现金捐款。下班后做志愿的人没有薪酬支出，但他们分摊的办公场地、电脑和办公用品仍算选举开支。
9. Accessibility Expenses · 无障碍开支
What they are · 什么是无障碍开支
Accessibility expenses are costs that make the party's materials or activities accessible to persons with disabilities during an election period: the full cost of things used only for that purpose, or the extra cost of adding accessible features to something the party would have produced anyway. They do not count against the election spending limit, and after a general election 90% of them may be reimbursed, up to $250,000 (see section 12). Costs linked to fundraising, used only outside the election period, or that the party would have paid regardless are not accessibility expenses.
无障碍开支是指在选举期间为使政党的材料或活动便于残障人士使用而支出的费用：专门为此使用的物品或服务的全部费用，或在原本就会制作的材料上增加无障碍功能的额外费用。无障碍开支不计入选举开支上限，大选后可报销 90%，最多 25 万元（见第 12 节）。与筹款有关、只在选举期以外使用，或无论如何都会支出的费用，不算无障碍开支。
Typical examples are making the party's website work with screen readers and keyboards, sign language interpretation at the leader's events, materials in Braille, large print, audio, captions or transcripts, and temporary or permanent ramps or renovations. Interpretation at a ticketed fundraiser or auction, however, is a general expense.
常见的例子包括：让政党网站支持读屏软件和键盘操作；在党魁活动上提供手语翻译；提供盲文、大字体、音频、字幕或文字稿等格式的材料；以及修建临时或永久的坡道和进行改造。不过，在售票筹款活动或拍卖上提供的手语翻译属于一般开支。
Examples · 示例
Captions. A promotional video with captions costs $5,000; without captions it would have cost $4,700. The party reports a $4,700 election expense and a $300 accessibility expense.
字幕。一部带字幕的宣传视频花费 5,000 元，不加字幕则只需 4,700 元。政党申报 4,700 元选举开支和 300 元无障碍开支。
A ramp. The party's rented office has three steps at the entrance, so it pays a contractor $500 to build a wooden ramp. The $500 is an accessibility expense.
坡道。政党租用的办公室入口有三级台阶，于是花 500 元请承包商搭建木坡道。这 500 元属于无障碍开支。
Website check. During the election, the party pays for an accessibility test of its website, which shows that pages must be recoded, and then hires a web designer to do it. Both costs are accessibility expenses.
网站检测。选举期间，政党付费对网站做无障碍检测，发现需要重新编码，于是聘请网页设计师处理。两项费用都属于无障碍开支。
10. Working with Other Entities and Third Parties · 与其他实体及第三方的往来
The party's own candidates and associations · 本党的候选人与选区协会
The party may provide property or services to its associations, candidates and contestants, either as a non-monetary transfer or by selling them; in a sale, the buyer receives a copy of the supplier's original invoice and the party's invoice. The party and each candidate have separate spending limits, and expenses can never be shifted from one to the other. The leader's tour is a party election expense; a candidate's own costs to attend a tour stop are the candidate's. A parliamentarian or candidate travelling to campaign for the party needs prior authorization from the chief agent or a registered agent.
政党可以向其选区协会、候选人和竞选人提供物品或服务，方式是非现金转移或出售；如果是出售，买方会收到供应商原始发票的副本和政党开出的发票。政党和每位候选人各有独立的开支上限，开支绝不能互相转嫁。党魁巡回竞选是政党的选举开支；候选人为参加巡回活动而支出的费用由候选人承担。议员或候选人为政党外出助选，须事先取得首席代理人或注册代理人的授权。
Third parties and collusion · 第三方与串通
A third party is a person or group that wants to take part in or influence an election without being a party, association or candidate, such as an advocacy group, union or business. In the pre-election and election periods, a party must not collude with a third party, meaning reach any agreement, written or spoken, express or implied, to get around the party's spending limits, or to influence the third party's own partisan activities, advertising or surveys, including by sharing strategic information. A third party acting on its own in line with the party's platform, or a party simply explaining its policies, is not collusion. When a third party invites the leader to an event, basic logistics such as the date, time and topic may be discussed, but not strategy.
第三方是指想参与或影响选举、但本身不是政党、选区协会或候选人的个人或团体，例如倡议团体、工会或企业。在选举前期和选举期间，政党不得与第三方串通，即不得达成任何协议（书面或口头、明示或默示）来规避政党的开支上限，或影响第三方自己的党派活动、广告或民调，包括向其提供策略性信息。第三方自行配合政党纲领行事，或政党只是说明自己的政策，都不算串通。第三方邀请党魁出席活动时，可以商讨日期、时间和议题等基本安排，但不能讨论策略。
2026 update. Under Bill C-25, third parties may not accept cryptoassets, money orders or prepaid payment products for their regulated activities, and no third party may use money from a foreign entity to promote or oppose a leadership contestant at any time. For by-elections called on or after December 18, 2026, third-party organizations may fund regulated activities only with contributions from Canadian individuals, or with their own funds if such contributions made up no more than 10% of their revenue in the previous year.
2026 年更新。根据 C-25 法案，第三方开展受规管的活动时，不得接受加密资产、汇票或预付支付工具；任何第三方在任何时候都不得使用外国实体的资金来支持或反对党魁竞选人。对于 2026 年 12 月 18 日或之后宣布的补选，第三方组织只能用加拿大个人的捐款来资助受规管的活动；只有当这类捐款在上一年占其收入不超过 10% 时，才可以使用自有资金。
Editor's note: inside and outside election periods · 编者按：选举期间与非选举期间
This note is AOCC's own explanation, not part of the Elections Canada handbook. · 本按语为 AOCC 的解读，并非选举局手册原文。
The rules on third parties, such as registration, spending limits and the ban on collusion, apply only in the pre-election period (in a fixed-date election year) and the election period. The contribution rules apply all year. So a business or group that works with a party at any time, for example by providing a free venue or staff time at the party's request, is making a contribution it is not allowed to make; it should invoice the party at commercial value instead. The handbook itself advises parties to watch their dealings with third parties at all times for this reason.
有关第三方的规定，如登记、开支上限和禁止串通，只在选举前期（固定日期大选年份）和选举期间适用。捐款规则则全年有效。所以，企业或团体无论何时与政党配合，例如应政党要求免费提供场地或员工时间，都是不被允许的捐款，应改为按商业价值向政党开发票。手册也正是因此提醒政党，任何时候都要注意与第三方的往来。
Rule · 规定 Pre-election and election periods · 选举前期和选举期间 Rest of the year · 其余时间 Only citizens and permanent residents may contribute · 只有公民和永久居民可以捐款 Applies · 适用 Applies · 适用 Free help from a business or group coordinated with the party is a contribution · 企业或团体与政党配合提供的免费帮助算捐款 Applies · 适用 Applies · 适用 No getting around the contribution rules, e.g. a third party paying for a party convention · 不得规避捐款规则，例如第三方替政党支付党员大会费用 Applies · 适用 Applies · 适用 Reports on regulated fundraising events · 受规管筹款活动的申报 Applies · 适用 Applies · 适用 Bans on foreign interference, bribery and disinformation (extended beyond election periods by Bill C-25) · 禁止外国干预、贿选和散布虚假信息（C-25 法案延伸到选举期间以外） Applies · 适用 Applies · 适用 No foreign money to promote or oppose a leadership contestant · 不得用外国资金支持或反对党魁竞选人 Applies · 适用 Applies · 适用 Third-party registration, spending limits and reports · 第三方登记、开支上限和申报 Applies · 适用 Does not apply · 不适用 Ban on collusion between a party and a third party · 禁止政党与第三方串通 Applies · 适用 Does not apply, but the contribution rules still do · 不适用，但捐款规则仍然适用 Party spending limits (partisan advertising, election expenses) · 政党开支上限（党派广告、选举开支） Applies · 适用 No limit; spending is a general expense · 无上限，属一般开支 Guidance from 2021 or earlier, including Elections Canada's third-party handbook of that year and its note on third-party campaign-style events, predates Bill C-25; check the current versions before relying on them. This note is general information only, not legal advice.
2021 年或以前的指引，包括选举局当年的第三方手册和关于第三方「竞选式活动」的解释说明，都早于 C-25 法案，引用前应核对最新版本。本按语仅为一般说明，不构成法律意见。
Examples · 示例
Reselling signs. The party buys signs for $1,500 from a sign company and resells them to a candidate for $1,500. The candidate receives both the supplier's invoice and the party's invoice.
转售竞选牌。政党以 1,500 元向制牌公司购买竞选牌，再以 1,500 元转售给一名候选人。候选人会收到供应商发票和政党发票。
Shared software. The party pays an extra $10,000 so that its 343 candidates can use a web application during the election. Each candidate is invoiced $29.15.
共用软件。政党额外支付 10,000 元，让 343 名候选人在选举期间使用一套网络应用，每名候选人收到 29.15 元的发票。
Get-out-the-vote postcards. The party mails postcards showing each riding's candidate and polling places. The candidates are told but do not authorize the cost, so it stays a party election expense; if a candidate's campaign had authorized them, they would be that candidate's expense.
催票明信片。政党寄出印有各选区候选人和投票站地址的明信片。候选人知情，但没有授权该费用，所以仍是政党的选举开支；如果是候选人团队授权的，则算该候选人的开支。
A senator's gas. A senator already in the province spends $100 on gas to drive to a riding to canvass. It is a non-monetary contribution of $200 or less, so it is deemed nil and nothing is reported.
参议员的油费。一名本就在该省的参议员花 100 元油费开车去某选区拜票。这是 200 元或以下的非现金捐款，视为零，无须申报。
| Third-party situation · 与第三方的情形 | Allowed? · 是否允许 |
|---|---|
| The party briefs a group on its policy; the group then runs supportive ads on its own · 政党向某团体说明政策，该团体随后自行投放支持性广告 | Yes · 允许 |
| A group hosts a BBQ for the party and tells it the date; the leader drops by and speaks briefly · 某团体为政党办烧烤会并告知日期，党魁到场简短讲话 | Yes · 允许 |
| A union invites the leader to speak for 15 minutes; only time and topic are agreed · 工会邀请党魁讲话 15 分钟，只商定时间和议题 | Yes · 允许 |
| The party asks a group to forward its campaign email to the group's list · 政党请某团体把竞选电邮转发给其联系名单 | No · 不允许 |
| The party tells an influencer what to post and when, without paying · 政党告诉网红发什么、什么时候发，却不付费 | No; it must pay for the post or report it as a contribution · 不允许；须付费或作为捐款申报 |
| The party tells a group where to send its own canvassers · 政党告诉某团体把它自己的拜票人员派到哪里 | No · 不允许 |
| A group offers to pay for get-out-the-vote work when the party is near its limit · 政党快到开支上限时，某团体提出替它支付催票工作 | No · 不允许 |
| The party gives a group a list of candidates who need money, and the group asks its supporters to donate to them · 政党把缺钱的候选人名单交给某团体，该团体号召支持者捐款 | No · 不允许 |
11. Leadership and Nomination Contests · 党魁与提名竞选的财务
What counts as a contest · 什么算竞选
A selection process is a contest if it is open to more than one person, even if only one person enters. A party must tell Elections Canada about a leadership contest before or immediately after it starts, and whoever holds a nomination contest, the party or the association, must report it within 30 days after the selection date. Parties may set their own extra rules, such as spending limits for contestants, as long as they do not conflict with the Act.
选拔程序只要对一人以上开放，即使最后只有一人报名，也算竞选。政党须在党魁竞选开始前或开始后立即通知选举局；提名竞选由举办方（政党或选区协会）在选定日期后 30 天内申报。政党可以设立额外规则，例如竞选人的开支上限，只要不与法律抵触即可。
Contest fees · 竞选报名费
Entry and service fees a contestant pays to the party are the contestant's expenses and the party's revenue, not contributions. A refundable compliance deposit is instead a transfer from the contestant to the party. Fees can trigger reporting: a nomination contestant who pays $1,000 or more must file a campaign return, and a leadership contestant who pays more than $10,000 must file interim returns.
竞选人交给政党的报名费和服务费，是竞选人的开支和政党的收入，不算捐款。可退还的合规保证金则属于竞选人向政党的转移。报名费也会触发申报义务：交了 1,000 元或以上的提名竞选人须提交竞选报表，交了超过 10,000 元的党魁竞选人须提交中期报表。
Directed contributions · 指定捐款
A directed contribution is given to the party with written instructions to pass it to a particular registered leadership contestant. The party issues the tax receipt (direct gifts to a contestant get none), and the contestant's contribution limit applies, not the party's. The party may keep part or all of it, for example to cover processing or the contest fee; the full amount still counts as a contribution to the contestant, and any expense paid from the withheld money must be authorized by the campaign and supported by an invoice. When it passes on directed contributions, the party sends a statement listing each donor and amount.
指定捐款是捐给政党、并书面注明要转交给某位已登记党魁竞选人的捐款。税务收据由政党开具（直接捐给竞选人的款项没有税务收据），适用的是竞选人的捐款上限，而非政党的上限。政党可以截留部分或全部款项，例如用于支付手续费或报名费；但全额仍算作对竞选人的捐款，用截留款项支付的开支须经竞选团队授权，并有发票为凭。政党转交指定捐款时，须附上列明每位捐款人及金额的清单。
If a directed contribution has to be returned, the contestant's financial agent returns whatever was passed on, and the party's chief agent returns anything it kept in full. Money directed to someone who never registers as a contestant is not a directed contribution: the party must return it, or keep it as a contribution to the party if the donor agrees and is within the party limit.
如果指定捐款需要退还，已转交的部分由竞选人的财务代理人退还，政党全部截留的部分由政党首席代理人退还。指定给始终未登记为竞选人的人的款项，不算指定捐款：政党须退还，或在捐款人同意且未超过对政党上限的情况下，作为对政党的捐款保留。
Examples · 示例
A processing fee. Roger sends the party $1,000 with written instructions for Annie's campaign. The party keeps a $20 processing fee and passes on $980. Annie's financial agent records a $1,000 directed contribution and a $20 expense, and the party gives Roger a $1,000 tax receipt.
手续费。Roger 寄给政党 1,000 元，书面注明给 Annie 的竞选。政党截留 20 元手续费，转交 980 元。Annie 的财务代理人记录 1,000 元指定捐款和 20 元开支，政党给 Roger 开具 1,000 元税务收据。
Withholding for the entry fee. A campaign agrees to pay a $2,000 processing fee and a $25,000 entry fee. The party's statement shows $50,000 directed, $48,000 passed on and $2,000 kept for processing; another $25,000 of directed contributions is kept in full for the entry fee. The campaign reports $50,000 in directed contributions, a $2,000 processing expense and a $25,000 expense paid through withheld contributions, while the party reports all $75,000.
截留报名费。某竞选团队同意支付 2,000 元手续费和 25,000 元报名费。政党的清单显示：指定捐款 50,000 元，转交 48,000 元，截留 2,000 元作手续费；另有 25,000 元指定捐款全部截留作报名费。竞选团队申报 50,000 元指定捐款、 2,000 元手续费开支，以及 25,000 元由截留款项支付的开支；政党则申报全部 75,000 元。
Tickets for a contestant's event. A $100 ticket includes a $20 benefit, so only the $80 contribution can be directed to the contestant. If fifty tickets are sold through the party, that is $4,000 in directed contributions and $1,000 in other revenue; the party may keep 10% ($400) as a processing fee, invoiced to the campaign, and either pay the campaign $1,000 for the benefit portion or pay its event costs up to that amount.
竞选人活动的门票。一张 100 元的门票含 20 元回报，所以只有 80 元捐款可以指定给竞选人。如果通过政党卖出 50 张，就是 4,000 元指定捐款和 1,000 元其他收入；政党可截留 10%（400 元）作手续费并向竞选团队开票，而回报部分的 1,000 元，政党可以付给竞选团队，或替其支付不超过该金额的活动费用。
A contest with one name. A party invites members to put names forward for leader at its annual meeting, and only one person comes forward. It is still a leadership contest, and the party must report it before it starts.
只有一人参加的竞选。某政党在年会上邀请党员提名党魁人选，最后只有一人参加。这仍然是党魁竞选，政党须在开始前申报。
12. Reporting, Reimbursements and Redistribution · 报表、报销与选区重划
Reporting timeline · 申报时间表
| Report · 报表 | Deadline · 期限 |
|---|---|
| Statement of assets and liabilities, with auditor's report · 资产负债表（附审计报告） | 6 months after registration · 登记后 6 个月内 |
| Changes to registry information · 登记资料变更 | 30 days after the change · 变更后 30 天内 |
| Quarterly financial return (if the party won at least 2% of the national vote, or 5% where it ran) · 季度财务报表（上次大选得票率至少 2%，或在其参选选区至少 5% 的政党） | 30 days after each quarter (January 30, April 30, July 30, October 30) · 每季度结束后 30 天内（1 月 30 日、4 月 30 日、7 月 30 日、10 月 30 日） |
| Annual financial return with auditor's report; annual confirmation of registry information (signed by the chief agent, leader and privacy officer); contributions return to the CRA · 年度财务报表（附审计报告）；年度登记资料确认（由首席代理人、党魁和隐私主管签署）；向加拿大税务局提交的捐款申报 | June 30 each year · 每年 6 月 30 日 |
| Declarations of 250 members · 250 名党员声明 | June 30 every three years (next in 2028) · 每三年的 6 月 30 日（下次为 2028 年） |
| Nomination contest report · 提名竞选报告 | 30 days after the selection date · 选定日期后 30 天内 |
| Leadership contest report · 党魁竞选报告 | Before or immediately after the contest starts · 竞选开始前或开始后立即 |
| Regulated fundraising event report · 受规管筹款活动报告 | 30 days after the event; for a general election, 60 days after election day · 活动后 30 天内；大选期间的活动则在投票日后 60 天内 |
| Registry information and endorsing representatives at a general election · 大选时的登记资料和背书代表名单 | 10 days after the election is called · 选举宣布后 10 天内 |
| Candidate endorsements · 候选人背书表 | 22 days before election day, by 2:00 p.m. Eastern · 投票日前 22 天，东部时间下午 2 点前 |
| General election return with auditor's report · 大选报表（附审计报告） | 8 months after election day · 投票日后 8 个月内 |
Returns are prepared with Elections Canada's free Electronic Financial Return (EFR) software and filed through the Political Entities Service Centre, or by mail; files cannot simply be left in a shared drive. If the party itself wants to correct a return, it must first ask for authorization, then file within 30 days. An extension of a deadline must be requested from Elections Canada within two weeks after the deadline; after that, only a judge can grant one. Missing deadlines without an extension can lead to deregistration.
报表用选举局免费的电子财务报表软件（EFR）制作，通过政治实体服务中心在线提交，或邮寄；不能只是放在共享网盘里等选举局下载。政党如果想自行更正报表，须先申请授权，再在 30 天内提交。要求延长期限的申请，须在期限过后两周内向选举局提出；超过这个时间，只有法官可以批准延期。未经延期而逾期不交，可能导致被撤销登记。
Reimbursements · 开支报销
After a general election (not a by-election), a registered party is reimbursed 50% of its paid election expenses and 90% of its paid accessibility expenses, up to $250,000 for accessibility, if its candidates won at least 2% of the national vote or 5% in the ridings where it ran, its return complies with the rules, and its auditor's report raises no concerns. If the party spent over its limit, the reimbursement is cut: by $1 for every $1 over if it was less than 5% over, rising to $4 for every $1 over at 12.5% or more.
大选后（补选不适用），注册政党可以获得已付选举开支的 50% 和已付无障碍开支的 90%（无障碍部分最多 25 万元）的报销，条件是：其候选人获得全国至少 2% 的选票，或在其参选选区至少 5%；报表符合规定；审计报告没有提出问题。如果超支，报销会被扣减：超出不到 5% 的，每超 1 元扣 1 元；超出 12.5% 或以上的，每超 1 元扣 4 元。
Example. A party with a $20 million limit spends $12 million on election expenses and $100,000 on accessibility. Its reimbursement is $6 million plus $90,000, or $6,090,000.
示例。某政党的开支上限为 2,000 万元，实际选举开支 1,200 万元，无障碍开支 10 万元。它可获得 600 万元加 9 万元，共 609 万元的报销。
Redistribution and superseded by-elections · 选区重划与被取代的补选
After each 10-year census, electoral boundaries are redrawn, and the new map takes effect at a general election called at least seven months after it is proclaimed. An association whose riding is unchanged simply continues. One whose riding changes must file a notice of continuation after the proclamation and before Parliament is dissolved; otherwise it is deregistered when the new map takes effect and has six months to transfer its assets and file its final return. The party must make sure it never has more than one registered association in a riding, and the leader must consent to each continuation or new registration.
每次十年一度的人口普查之后，选区边界会重新划定，新选区图从公布至少七个月后宣布的大选开始生效。选区未变的选区协会自动继续存在。选区有变的协会，须在新选区图公布后、议会解散前提交延续通知；否则在新选区图生效时被撤销登记，并须在六个月内转移资产、提交最后的报表。政党须确保每个选区最多只有一个注册协会，而且每份延续通知或新登记申请都须有党魁的同意。
If a general election is called while a by-election is under way, the by-election is cancelled and treated as having taken place on the day the general election is called. The party's by-election limit stays the same; costs used only for the by-election count toward that limit, while something used in both, such as signs left up, counts toward both. By-election expenses are reported in the annual return.
如果补选进行期间宣布了大选，补选即被取消，并视为在宣布大选当天举行。政党的补选开支上限不变；只用于补选的费用计入补选上限，两者都用到的（例如一直立着的竞选牌）则同时计入两个上限。补选开支在年度报表中申报。
Sources · 资料来源
Elections Canada, Political Financing Handbook for Registered Parties and Chief Agents (March 2026; chapters 1 to 17)
Elections Canada, New Rules for Political Entities: What You Need to Know (Bill C-25)
Parliament of Canada, Bill C-25, Strong and Free Elections Act (royal assent June 18, 2026)
Justice Laws Website, Canada Elections Act
Commissioner of Canada Elections, Agreements and Undertakings and Publication of Administrative Monetary Penalties
Justice Laws Website, Canada Elections Act, section 364 (for the supplement on transfers between electoral district associations in section 4)
Elections Canada, Interpretation Note 2017-04: Volunteer Labour (archived; for the self-employed examples in section 3)
TaxTips.ca, Political Contribution Tax Credit (for the editor's note in section 3)
This guide is for general learning only and is not legal or accounting advice. Chief agents should rely on the Act, Elections Canada's current publications and their own advisers. · 本资料仅供一般学习，不构成法律或会计意见。首席代理人应以法律原文、选举局的最新发布及自己的顾问意见为准。
