Campaign finances and disclosures: 2025 Calgary General Election

Candidates for councillor, mayor and school board trustee, or anyone acting on behalf of a candidate, are responsible for ensuring contributions are within the campaign finance rules. You and your official agent are strongly encouraged to review Part 5.1 of the Local Authorities Election Act (LAEA), Election Finances and Contributions Disclosure, that outlines all campaign finance rules and seek your own legal advice when needed.

Duties of a candidate

During the campaign period, if you are a nominated candidate, or have submitted a notice of intent to be nominated as a candidate your duties include, but are not limited to:

Opening a campaign account at a financial institution once total contributions exceed $1,000.
Depositing all contributions into the campaign account.

For every contribution, issuing a receipt that includes:

date of contribution;
name of the individual contributor;
address of individual contributor; and
amount contributed.

You must keep records of contributions and campaign expenses for a period of three years following the day of the election to which they relate.

You must file a financial disclosure statement for each year you have accepted contributions and/or incurred expenses.

Campaign contributions

Contribution limits

Contributor limit of $5,000 total

The maximum amount allowed per contributor is $5,000 per calendar year, per election type.

Up to $5,000 for council candidates (includes mayor and councillor)
Up to $5,000 for public school board candidates
Up to $5,000 for separate school board candidates

It is possible for a contributor to give a maximum total of $15,000 per calendar year for a General Election.

Self-fund $10,000 maximum per campaign period

Each candidate can contribute up to $10,000 per campaign period of their own funds to their campaign. The candidate is not reimbursed for these funds.

Are contributions tax deductible?

Contributions to municipal election candidates are not tax deductible.

Who can contribute?

The following can contribute to a candidate:

Alberta residents
Alberta trade unions or Alberta employee organizations
corporations other than a prohibited organization

You, or your representative, are responsible for informing prospective contributors of rules contributing to a municipal election campaign. Contributors are responsible for ensuring that they are eligible and do not exceed their maximum per year.

Who cannot contribute?

The following cannot contribute to a candidate:

a municipality,
a corporation that is controlled by a municipality and meets the test set out in section 1(2) of the Municipal Government Act,
a non-profit organization that has received since the last general election any of the following from the municipality in which the election will be held:
- (A) a grant;
- (B) real property;
- (C) personal property;
a Provincial corporation as defined in the Financial Administration Act, including a management body within the meaning of the Alberta Housing Act,
a Metis settlement,
a board of trustees under the Education Act,
a public post-secondary institution as defined in the Post-secondary Learning Act,
a corporation that does not carry on business in Alberta,
a registered part as defined in the Election Finances and Contributions Disclosure Act or the Canada Elections Act (Canada), or
an organization designated by the Lieutenant Governor in Council as a prohibited organization.

Campaign expenses

What is a campaign expense?

A campaign expense is any expense incurred, or non-monetary contribution received by you that is used to directly promote or oppose a candidate during a campaign period. Examples of campaign expenses include, but are not limited to:

cost of advertising or promotional materials;
the distribution, broadcast or publication of advertising or promotional material in any media or by any other means during a campaign period;
the payment of remuneration and expenses to or on behalf of a person for the persons services as a chief financial officer or in any other capacity (e.g., fees for a chief financial officer);
fees to secure a meeting place;
costs to conduct surveys or research during a campaign period;
cost of a review engagement.

Expense limits

Expense limits are outlined in the Expense Limit Regulation (ELR) which come into force Oct. 31, 2024.

Mayor candidates

During the campaign period of an election year (e.g., Jan. 1, 2025 - Dec. 31, 2025): a candidate for mayor may spend up to $1 per person based on the average population of the municipality.

Year before a general election (e.g., Oct. 31, 2024 – Dec. 31, 2024): A candidate for mayor may spend half the amount permitted during an election year.

No candidate for election as mayor and no chief financial officer of a candidate for election as mayor shall incur campaign expenses in the first two years of a campaign period in respect of a general election.

Councillor candidates

During the campaign period of an election year (e.g., Jan. 1, 2025 – Dec. 31, 2025): A candidate for council may spend $1 per person based on the average population of each ward.

Year before a general election (e.g., Oct. 31, 2024 – Dec. 31, 2024): A candidate for council may spend half the amount of the election year.

No candidate for election as a councillor and no chief financial officer of a candidate for election as a councillor shall incur campaign expenses in the first two years of a campaign period in respect of a general election.

Fund-raising functions

A fund-raising function includes any social function held for the purpose of raising funds for your election campaign. The gross income from any fund-raising function must be recorded.

If a fund-raising function is held though the sale of tickets, the following rules around contributions must be followed:

If the individual charge is $50 or less, it is not considered to be a contribution unless the individual who pays the charge specifically requests that it be considered as part of their contribution. If the individual requests this, half of the amount is permitted as expenses and half is considered a contribution. The candidate may still choose to issue a receipt and keep a record of the transaction even if the amount is not considered a contribution.
If the individual charge is more than $50, but less than $100, $25 is permitted for expenses and the balance is to be considered a contribution, and;
If the individual contribution is more than $100, 25% of the amount is permitted for expenses and the balance is considered to be a contribution.

Candidates or a person acting on their behalf must issue a receipt for every contribution they received. For any contributions over $50, the name and address and the amount of the contribution must be recorded as that information is to be included in the campaign disclosure statements.

Loans

A candidate may borrow money only from a financial institution. Only an individual who is a resident in Alberta, a corporation other than a prohibited organization, an Alberta trade union or an Alberta employee organization may make a payment on or behalf of the borrower (the candidate) regarding a loan.

The individual must be reimbursed by the borrower (candidate) before the campaign disclosure statement submission deadline, otherwise payments made towards a loan to be considered an individual contribution to the candidate.

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Campaign surpluses and deficits

Surplus

Surplus funds must be eliminated within 60 days after filing a disclosure statement with Elections Calgary.

Any amount $1,000 and over must be donated to a registered charity.
Any amount under $1,000 can be retained by the candidate or donated to a charity.

You must file a disclosure statement amendment showing the disposition of funds.

Deficit

Deficits must be eliminated within 60 days after filing a disclosure statement with Elections Calgary. You may:

Accept contributions within the 60-day period. Contributions must not exceed $5,000 from any single individual, corporation, group or union.
Use your own funds to a maximum of $10,000.