Annual Financial Reporting Requirements
In addition to election returns, political participants are required to report certain financial information on an annual basis. Political parties and constituency associations must file annual financial statements. Candidates and leadership contestants must report on the status of any campaign loans and/or deficits annually until the loan or deficit is cleared.These statements are public information and are disclosed here on this website. Use the tabs below to view:
- annual party returns
- annual constituency association returns
- loan and deficit status reports for candidates and leadership contestants
A registered political party must file annually an audited financial statement within 3 months after the end of every calendar year. Where an election occurs in a reporting year, the annual financial statement must exclude the financial activity of the registered political party for the party's campaign period. The party reports the election financial information separately on an audited financial statement.
A registered political party must also file annually within 3 months after the end of every calendar year a detailed list of contributors and amounts contributed of $250 or more. This detailed list must include all such contributions to the party including those received in an election campaign period.
Information on contributions to registered political parties for years prior to 2003 may be obtained by contacting Elections Manitoba directly.
Summaries (final only) of annual financial statements of registered political parties are available on our Web site for the years 1995-2002. The returns are public information and may be inspected or copied by anyone during regular office hours at Elections Manitoba.
For 2003, the original and final returns have been scanned and posted on the Web site. During the process of review and finalization, amended returns may also have been filed. Amended returns are not available on this Web site, however, if required, a copy of these returns can be obtained from Elections Manitoba.
Statements and returns are public information and are made available for public inspection as they are received. They may be inspected or copied by anyone during regular office hours at Elections Manitoba. Where a review for a particular return has not been completed, the information available for inspection may not be complete. If the review has been completed, a final version is placed in the public inspection file along with the statement and return as originally filed.
If you are unable to visit Elections Manitoba, you may request that information be sent to you. In the event of a discrepancy between this information and the statements and returns filed with Elections Manitoba, the latter shall prevail.
Please choose a year:
Constituency Association Returns
recognized as a registered political party's official association in a specific electoral division, or
organized at the community level to become a registered political party's official association in an electoral division
Currently, only the Manitoba Liberal Party, New Democratic Party of Manitoba, the
Progressive Conservative Party of Manitoba and the Green Party of Manitoba have constituency
associations in Manitoba.
Constituency associations support political parties and candidates at the community or grassroots level.
They are required under The Elections Finances Act to file form 924, a yearly financial statement, within 30 days of the end of each calendar year. This return states names and addresses of individuals whose annual contributions totalled $250 or more and any loan and deficit information. Constituency associations cannot issue receipts for income tax purposes.
A summary of contributions to constituency associations is available for the years 1985 to 2006.
To review annual financial statements for constituency associations please choose from the links below.
Paper copies are available for inspection at Elections Manitoba.
|Year Ending||Political Party|
Loans & Deficits
Candidate Loans and Deficits
According to Manitoba's Elections Finances Act, all candidates with an outstanding loan balance of $250 or more at the end of a calendar year must file a return with the Chief Electoral Officer. This return must be filed within 30 days of the end of the calendar year unless an extension has been granted. This loan balance is reported annually to the Chief Electoral Officer until the balance has been reduced to less than $250.
According to Manitoba's Elections Finances Act, all candidates with an outstanding campaign deficit at the end of a calendar year must file a return with the Chief Electoral Officer. This return must be filed within 30 days of the end of the calendar year unless an extension has been granted. This deficit is reported annually to the Chief Electoral Officer until the deficit has been eliminated.
For detailed information about what must be included in the return, see section 68 of The Election Finances Act .
Candidate Loans and Deficits Status Reports
Candidate campaign deficit and loan status reports going back to 2003 are available on this website. Please note that, beginning with the 2004 returns, Form 925 (Candidate’s Campaign Deficit Status) and Form 926 (Candidate’s Loan Balance Status) were combined into a new Form 925 (Candidate’s Campaign and Loan Status). Some of the 2004 returns were filed earlier in 2004 and were completed on the old Form 925 and/or Form 926.
Leadership Contestant Loans and Deficits
The Elections Finances Act, all leadership contestants with
an outstanding campaign deficit or loan at the end of a calendar year must file a return (Form 949 - Leadership Contestant’s Campaign Deficit and Loan Status*) with the
Chief Electoral Officer. This return must be filed within 30 days of the end of the calendar year
unless an extension has been granted. This deficit is annually reported to the Chief Electoral
Officer until the deficit has been eliminated. The loan balance is annually reported to the Chief
Electoral Officer until the balance has been reduced to less than $250.
In the event of a discrepancy between this information and the statements and returns filed with Elections Manitoba, the latter shall prevail.
Leadership Contest for The Progressive Conservative party of Manitoba - 2006
Contest Date: Apr 29/06
Leadership Contest Period: Dec 10/06 to Jun 29/06
Filing Deadline: Jul 31/06
|Contestant's Name||Extension (if applicable)||Date Filed||Loans & Deficits*|
|McFadyen, Hugh||Jul 28/06||• As Filed|
|Schuler, Ron||Aug 18/06||Aug 21/06||• As Filed|
|Waddell, Ken||Aug 14/06||Aug 11/06||•
• Revised 1
• Revised 2
* these documents require a PDF reader such as Adobe Reader to view.
What is a loan?
A loan is when money is borrowed by a political entity (a registered political party, a candidate, a leadership contestant, or a constituency association) to finance their campaign.
Are there any limitations?
- The maximum term of a loan (including a refinanced loan) is 24 months.
- An individual or organization shall not provide loans to a political entity in excess of $3,000 in a calendar year.
- Candidates cannot lend to any person or organization money that has been raised for the purposes of an election.
- A constituency association may only lend money to its nominated candidate or its registered political party.
Note: Limitations 1 and 2 above are not applicable to loans made by financial institutions, registered political parties, or constituency associations.
What are the requirements for loan agreements?
- Must be in writing.
- Must include:
- the amount
- the annual rate of interest
- the term
- the name and address and signature of the lender
- the name and address of any guarantor
- the details of any agreements made to assign any portion of the election expense reimbursement
- the signature of the borrower authorized to act on behalf of the entity
- Must be filed with the Chief Electoral Officer immediately after it is made.
Note: Line of credit or overdraft agreement must also be filed with the Chief Electoral Officer.
When is a loan considered a deemed contribution?
- A loan that is uncollected within six months after becoming due and the creditor has not commenced legal collection proceedings.
- The difference between the prime interest rate and the interest rate of the loan.
- A payment on the loan is made by someone other than the debtor.
Note: No tax receipts shall be issued for deemed contributions.
Which sections in the EFA relate to loans?
Sections 41.1(1) to 47 relate to loans.
If a loan is equal to or more than $250, the Chief Electoral Officer will publish a notice that identifies the debtor and the loan agreement. Financial institutions are exempt from this disclosure.