• What's new for the candidate's campaign since the last election?

    Auditor appointment and subsidy
    An auditor must be appointed without delay after:

    • contributions totalling $10,000 or more are accepted
    • electoral campaign expenses totalling $10,000 or more are incurred, or
    • the candidate receives 10% or more of the valid votes cast in their electoral district

    The subsidy for auditors has been adjusted for inflation since the last general election.

    For 2019, the auditor's subsidy is calculated as follows:

    • the amount indicated on the auditor's invoice to a maximum of $2,193 or 3% of the candidate's election expenses—whichever is less
    • a minimum of $365.50

    Electoral campaign expense categories
    An electoral campaign expense of a candidate is an expense reasonably incurred as an incidence of the election, regardless of when the expense was incurred.

    Expenses include amounts paid, unpaid amounts and the commercial value of property or services received by way of a non-monetary contribution or transfer.

    There are six categories of electoral campaign expenses:

    1. Election expenses
    Expenses for property or services used to directly promote or oppose a candidate during an election period. Examples include: 

    • promotion and advertising
    • calls to electors
    • websites
    • office rental
    • compensation of campaign workers

    There is a limit on election expenses.

    2. Candidate's personal expenses
    Personal expenses of the candidate include:

    • childcare expenses
    • expenses related to the provision of care for a person with a physical or mental incapacity for whom the candidate normally provides such care
    • in the case of a candidate who has a disability, additional personal expenses that are related to the disability
    • expenses incurred to pay candidates' representatives at a polling station or at the office of a returning officer, up to a limit of $5,000
    • other personal expenses up to a limit of $200

    The candidate’s personal expenses do not count against the election expenses limit.

    3. Candidate's travel and living expenses
    The candidate’s travel and living expenses include the following:

    • transportation
    • temporary lodging
    • meals and incidentals

    The candidate’s travel and living expenses do not count against the election expenses limit.

    4. Candidate's litigation expenses
    Litigation expenses of a candidate are expenses for any of the following:

    • a request or application related to a judicial recount
    • an application to a judge related to the financial administration of the campaign
    • an application to contest the election
    • an appeal or judicial review related to the requests or applications above

    Litigation expenses do not count against the election expenses limit.

    5. Accessibility expenses
    Accessibility expenses are expenses to make materials used or activities held during an election period accessible to electors, campaign workers and volunteers with disabilities. Examples include:

    • accessible websites
    • sign language interpretation
    • communication products in adapted or alternative formats

    Accessibility expenses do not count against the election expenses limit.

    6. Other electoral campaign expenses 
    Any expense that does not fall into one of the other five categories. Examples include:

    • office rent and utilities before or after the election period
    • fundraising expenses
    • post-election parties

    Limits on election expenses 
    Expense limits for the candidate's campaign are published on the Elections Canada website:

    • the preliminary limits are published 31 days before election day, and
    • the final limits are published 7 days before election day.

    The June 4, 2019, estimated election expense limits are available now and are useful for election planning purposes.


    For more information, please refer to the Political Financing Handbook for Candidates and Official Agents.