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All candidates were required to file a primary financial statement for the 2010 Municipal Election by 2 p.m., Friday March 25, 2011. Candidates who did not file their financial statement are in default on the Municipal Elections Act, 1996, as amended (the "Act") and penalties will apply.

Notices of default have been mailed to candidates who failed to file their financial statement by the deadline. A list of candidates in default is available online and/or in the Elections Office.


Application to Court - Extension to Primary Financial Filing Date

Candidates who successfully applied to the Ontario Court of Justice for an extension to their filing date, under subsections 80(4), (5) and (6) of the Act, on or before March 24, 2011 and notified the City Clerk in writing by 2 p.m. on Friday March 25, 2011 of the extension application being made, were provided extensions to their financial statement filing deadline of up to 90 additional days. The Compliance Audit period will start the day after the extended filing date.


Scanned and Electronic Copies of Financial Statements

Scanned and electronic copies of all submitted primary financial filings are being posted on the Toronto Elections website. All statements will be posted by the end of April 2011.

Official paper copies of financial statements are available for viewing during regular business hours, Monday to Friday, 8:30 a.m. to 4:30 p.m. at the Election Services offices:


Financial Statement - Supplementary Filing

Candidates who extended their campaign period to erase a deficit must also submit a supplementary financial filing by 2 p.m., September 30, 2011 reflecting their campaign period from the date of nomination until the end of their campaign.

When coming to the Election Services office to submit a supplementary financial filing, candidates must remember the following:

  • Candidates participating in the Contribution Rebate Program:
    • Financial Statement & Auditor's Report (Form 4)
    • Auditor's Report (provided by a licensed auditor);
    • Photocopies of expense invoices and transaction receipts; and
    • Pink copies of contribution rebate forms (if using EFFS, these are submitted electronically and do not need to be provided with the financial statement).
  • Candidates not participating in the Contribution Rebate program:
    • Financial Statement & Auditor's Report (Form 4); and
    • Auditor's Report (if raised or spent over $10,000).

Please note, a candidate's campaign period will continue until the earliest of one of the following:

  • The deficit is erased; or
  • The candidate runs for another office in a subsequent by-election; or
  • The candidate notifies the City Clerk they are no longer accepting any contributions; or
  • June 30, 2011.

Application to Court - Extension to Supplementary Financial Filing Date

Candidates may apply by September 29, 2011 to the Ontario Court of Justice to extend their time to file their supplementary financial statement. If the court is satisfied there are circumstances justifying a later date for filing the document, the court may grant an extension for up to 90 days.

If a candidate makes an application to the Ontario Court of Justice, the candidate is required to inform the Clerk in writing about the application by 2 p.m., September 30, 2011.


Compliance Audit Committee

City Council has established a Compliance Audit Committee to consider applications for compliance audits of candidates' campaign finances, pursuant to the Act. Information on the Compliance Audit Committee, including how to make an application, meeting dates, and minutes from meetings.


Financial filing information links

For more information call the Candidate Information Line at 416-395-0025 or e-mail staff at candidateinfo@toronto.ca.

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