The Municipal Elections Act, 1996 requires that registered candidates and third party advertisers must file their financial statements to the Clerk after the campaign period ends. The corresponding dates for filing financial statements are as follows:
March 1, 2027: Last day of the 30-day period before the initial filing date to provide candidates and registered third party advertisers with notice of filing requirements for initial financial statements and auditors’ reports. s.88.25(9), s. 88.29(7)
March 25, 2027: Last day for candidates and registered third party advertisers to apply to the Superior Court of Justice to extend time for initial financial statements and auditors reports. s.88.23(6), 88.27(3)
March 30, 2027: By 2:00 p.m. candidates and registered third party advertisers must file initial financial statements and auditors’ reports. s.88.30(1)
March 30, 2027: By 2:00 p.m. candidates and registered third party advertisers must notify the clerk in writing that an application has been made to the Superior Court of Justice to extend time for initial financial statements and auditors reports. s.88.23(7), s.88.27(4)
- Candidates who file financial statements and auditors’ reports in accordance with s.88.25(1) by 2 p.m. deadline are entitled to receive a refund of their nomination filing fee. s.34
April 29, 2027: By 2:00 p.m. last day of the 30-day grace period for candidates and registered third party advertisers to file their initial financial statements and auditors’ reports provided they pay a $500 late filing fee. s.88.23(9) s.88.27(6)
June 28, 2027: Last day of 90-day period after initial filing date for an elector to apply for a compliance audit of a candidate or registered third party advertiser initial financial statement. s.88.33(3), s.88.35(3)
August 25, 2027: Last day of the 30-day period before the supplementary filing date to provide candidates and registered third party advertisers with notice of the filing requirements for supplementary financial statements and auditors’ reports. s.88.25(10), s.88.29(8)
September 23, 2027: Last day before the supplementary filing date for candidates and registered third party advertisers to apply to the Superior Court of Justice to extend the time for filing supplementary financial statements and auditors’ reports. s.88.23(6), s.88.27(3)
September 24, 2027: By 2:00 p.m. candidates and registered third party advertisers must file supplementary financial statements and auditors’ reports. s.88.30(1)
- The clerk must make financial statements and auditors reports available to the public on a website or in another electronic form as soon as possible after documents are filed. s.88(9.1)
September 24,2027: By 2:00 p.m. candidates and registered third party advertisers must notify the clerk in writing that an application has been made to the Superior Court of Justice to extend time for supplementary financial statements and auditors reports. s.88.23(7), 88.27(4)
October 25, 2027: By 2:00 p.m., last day of the 30-day grace period for candidates and registered third party advertisers to file a supplementary financial statement and auditor's report provided they pay the $500 late filing fee. s.88.23(9)
- Documents submitted after this deadline are to be accepted only for the purpose of making them available to the public. s.88.25(12), s.88.29(10)
- If applicable, notices of default should be issued by the clerk as soon as practicable after this filing deadline. s.88.23(3), s.88.27(2)
- A report identifying each contributor who appears to have contravened any of the contribution limits is to be made available as soon as possible after this date. s.88.34(2),(5), s.88.36(2)
