Annual Returns

In addition to election returns, political participants are required to report certain financial information on an annual basis. Registered parties and constituency associations must file annual financial statements. Candidates and leadership contestants must report on the status of any outstanding liabilities annually until the outstanding liability balances are cleared.

These statements are public information and are disclosed on our website. Use the tabs below to view:

annual party returns
annual constituency association returns
outstanding liability reports for candidates and leadership contestants
loan agreements

Paper copies are also available for inspection at Elections Manitoba.

A registered party must file an audited financial statement annually 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 party for the party's campaign period. The party reports the election financial information separately on an audited financial statement.

A registered party must also file annually within 3 months after the end of every calendar year a statement detailing all contributions received during the year, along with contributors' names and addresses. A separate statement is required for individuals whose annual contribution totalled $250 or more. This statement also includes contributors' names and addresses.

For annual returns prior to 2005, please contact 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, 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.

Constituency is another word for electoral division. Constituency associations are local branches of registered parties. They are recognized as a registered party's official association in a specific electoral division or organized at the community level to become a registered party's official association in an electoral division.

Currently, the Green Party of Manitoba, Manitoba Liberal Party, New Democratic Party of Manitoba, and the Progressive Conservative Party of Manitoba have constituency associations in Manitoba.

Constituency associations support registered parties and candidates at the community or grassroots level.

They are required under The Election Financing Act to file form 924, an unaudited annual financial statement, within 30 days of the end of each calendar year. This statement includes contributions totaling $250 or more received during the year, as well as any outstanding liability information. A separate statement is required for all contributions received during the year along with contributors' names and addresses. Constituency associations cannot issue receipts for income tax purposes.

A summary of contributions to constituency associations is available for the past 10 years. (PDF, 152.8 KB)

To review annual financial statements for constituency associations please choose from the links below.

Paper copies are also available for inspection at Elections Manitoba.

Outstanding Liabilities

Under The Election Financing Act, all candidates whose financial statements show outstanding liabilities must file a return with the Chief Electoral Officer (Form 925 – Candidate’s Outstanding Liabilities and Loan Status). Leadership contestants with outstanding liabilities must also file a return (Form 949 - Leadership Contestant’s Outstanding Liabilities Status). Candidates and leadership contestants must file returns for each year that the liabilities remain outstanding.

Returns must be filed within 30 days of the end of the calendar year unless an extension has been granted and must set out the following:

the outstanding balance of any loan made to the candidate or leadership contestant, if the balance is $250 or more at the end of the year; and
the amount of any other outstanding liabilities at the end of the year

For detailed information about what must be included in the return, see section 63(3) of The Election Financing Act. For leadership contestants, see section 64(3) of the EFA.

Candidates’ outstanding liabilities status reports going back to 2004 and leadership contestants’ outstanding liabilities status reports going back to 2007 are available on this website. For reports prior to this, please contact Elections Manitoba.

In the event of a discrepancy between the information on this website and the statements and returns filed with Elections Manitoba, the latter shall prevail.

Candidates' Outstanding Liabilities Status Reports

Leadership Contestants' Outstanding Liabilities Status Reports

THIRD PARTIES OUTSTANDING LIABILITIES STATUS REPORT

Loan Guidelines

What is a loan?

The EFA regulates loans made to political entities (a registered party, a candidate, a leadership contestant, or a constituency association) to finance their campaigns.

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 party.

Note: Limitations 1 and 2 above are not applicable to loans made by financial institutions, registered 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 agreements 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 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.

Prime Rate of Interest

The prime rate of interest is a reference point that banks and other lenders base their loan rates on.

If a loan is made to a political participant (registered party, candidate or constituency association) at an interest rate below the prime rate of the government's principal banker the difference between the amount of interest that would be payable at that prime rate and the amount being charged for the loan is considered a contribution (or a transfer if the loan is from one entity to another entity).

The prime rate of interest of the government’s principal banker is as follows:

Annual Interest Rate: 6.45%

Effective Date: December 7, 2022

Note: No tax receipts shall be issued for deemed contributions.

Which sections in the EFA relate to loans?

Sections 44 to 49 relate to loans.

Public disclosure

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.