Candidate disclosure
All candidates must submit a campaign disclosure statements to Elections Calgary. This includes any candidate who:
- withdraws their nomination,
- self-funds their campaign,
- runs a campaign with zero expenses or contributions, or both, or
- files a notice of intent to be nominated in 2024 or 2025.
Candidates are responsible for ensuring that their disclosure statements are accurate and submitted on time. Candidates are responsible for City of Calgary late filing fees or Election Commissioner of Alberta administrative penalties, if applicable.
NEW: Financial disclosure statement due Sept. 30
The Local Authorities Election Act (LAEA) was updated to require candidates for the 2025 General Election to submit financial disclosure statements by Sept. 30, 2025, if they received contributions between Jan. 1, 2025 and July 31, 2025.
Candidates must submit original documents with original signatures. The documents must be submitted in person at the Elections Calgary office or by mail. Digital submissions sent by email will not be accepted.
Important deadlines
Candidates for the 2025 General Election are required by the The Local Authorities Election Act (LAEA) to file the financial disclosure statements listed below.
| LAEA | Reporting period | Filing deadline |
|---|---|---|
| 147.4 (1) |
Any candidate who files a notice of intent to be nominated in 2024 must submit a disclosure statement that covers the 2024 campaign period, Jan. 1 to Dec. 31, 2024. |
March 3, 2025 (Legislative deadline: March 1 of each year.) |
| 147.4 (2) | For contributions received between Jan. 1 to July 31, 2025. |
Oct. 1, 2025, at 4:30 p.m. (Legislative deadline: Sept. 30 in the year of a general election.) |
| 147.4 (1) | For contributions received between Jan. 1 to Dec. 31, 2025 |
March 2, 2026, at 4:30 p.m. (Legislative deadline: March 1 of each year.) |
Self-contributions
Please note that self-contributions that a candidate makes to their campaign are considered campaign contributions.
No contributions or expenses
If you did not receive contributions during the reporting periods, please notify us by email at candidates@calgary.ca before the deadline.
How to file a disclosure statement
Step 1 - Complete Form 26
Download a copy of Form 26: Campaign Disclosure Statement and Financial Statement and complete the form.
- Form 26: Mayor and Councillor
- Form 26: Public School Board Trustee
- Form 26: Separate School Board Trustee
Information required on Form 26 includes:
- Total amount of individual, union, or corporate contributions of $50.00 or less.
- Total amount of individual, union, or corporate contributions of $50.01 and greater. Total amount of the candidate’s own funds, which has not been reimbursed from the campaign funds.
- Total net amount from fund-raising functions. For details on what is eligible from fund-raising functions, see LAEA section 147.31.
Step 2 - Provide additional documents
Provide additional documentation on contributions, expenses, amendments or a review engagment report, if applicable.
| Requirements | Description |
|---|---|
|
Contributions list |
Provide a list of each contribution exceeding $50. The list must include:
|
|
Itemized expenses |
Provide an itemized list of expenses, including paid and unpaid amounts. |
|
Amendments to a disclosure statement |
If you become aware of any information reported in your campaign disclosure statements or review engagement that has changed or not been completely or accurately disclosed, you must file an update within 30 days of becoming aware of the change. Surplus and deficits Amendments must also be filed if you report a campaign surplus and/or deficit. The amendment must show that the surplus and/or deficit has been handled as legislated in the LAEA and is due within 30 days of the end of the 60-day limit below. Surplus funds must be distributed within 60 days after filing disclosure statements with Elections Calgary:
Deficits Deficits must be eliminated within 60 days after filing with Elections Calgary. You may:
|
|
Review engagement report (if required) |
If you have expenses or contributions of $50,000 or more, file a review engagement by a chartered professional accountant with the disclosure statement. A “review engagement” is defined in the Chartered Professional Accountants Act. |
Step 3 - Submit statement
You must submit your finance disclosure statement on or before the deadline.
There are two ways to submit your disclosure statements to Elections Calgary:
1) in-person or 2) mail or courier.
Note: Disclosure statements submitted via email will not be accepted.
- In-person: Appointment required. Call the elections office at 403-476-4110 or email candidates@calgary.ca to make an appointment. The Elections Calgary office is located at 2340 22 St. N.E. (2nd floor). Office hours are Monday to Friday, 8:30 a.m. to 4:30 p.m.
- Mail or courier: Submit by mail or courier. Please consider mailing time. Elections Calgary must receive the disclosure statement by the deadline. Mailing dates or postmarks do not qualify as meeting legislative deadlines.
For regular or registered mail:
City of Calgary
Attn: Elections Calgary, Mailcode #207
P.O. Box 2100, Station "M"
Calgary, AB T2P 2M5
For couriers and deliveries address:
City of Calgary central mailroom
Attn: Elections Calgary, Mailcode #207
825 Third St. S.E.
Calgary, AB T2G 5E6
Fines and penalties
A person who files after the deadline or fails to file will face fines and penalties:
- $500 late filing fee.
- Name included in public non-compliance report to Council and school boards.
- Eligibility status for future elections or by-elections will be impacted. You will not be eligible for (whichever expires first): eight (8) years if you fail to file; or three (3) years following the day of disclosure statement filing if you file late.
If you are listed in the non-compliance report, you may apply to the court for relief within 60 days of the day the report is made public.
You may be subject to additional penalties by the Alberta Election Commissioner.
Calgary General Election fines and penalties
Late filing fee
- $500 for disclosures received after the deadline.
- Late filing fees are payable to The City of Calgary.
Non-compliance report to City Council and local school boards
- If your disclosure statements are filed after the deadline your name will be listed in a non-compliance report provided to City Council and the local public and separate school boards.
- The report will be posted on ElectionsCalgary.ca.
Future eligibility impacts
You will also not be eligible to be nominated for council or school board trustee for a period of (whichever expires first):
- eight (8) years following the day on which the report was transmitted to council or the school board, or
- three (3) years following the day of disclosure statement filing.
If you are listed in the non-compliance report, you may apply to the court for relief within 60 days of the day the report is made public.
Late filing of disclosure statement update penalty
$5,000 when a required update is not filed within 30 days.
Late filing of surplus fund distribution penalty
- If you report a campaign surplus or deficit, you must disperse the funds within 60 days of your initial filing date.
- $5,000 when surplus funds are not distributed within 60 days.
- $5,000 when an updated statement on the surplus distribution is not filed within 30 days of the end of the 60 day deadline for dispersal.
Notice mailed to candidates who owe $500 late filing fee
Elections Calgary will mail a notice to candidates who have not paid the late filing fee.
Failure to file fine
If you have not filed your disclosure statements by the deadline, you are guilty of an offence under Part 5.1 of the LAEA and may be subject to a failure to file fine by the Election Commissioner of Alberta.
Questions and complaints in relation to a failure to file should be directed to Elections Alberta.
Records maintenance and public access
Records maintenance
Candidates must keep records of contributions and campaign expenses for three years following Election Day.
Public access to disclosure documents
Candidate campaign disclosure statements will be published online.
Members of the public may view disclosure statements in person and under supervision at the Elections Calgary office.
Mailing addresses will be blacked out from documents before they are made available to the public.
If you have questions about public access, contact Elections Calgary.
