Expenditures

Election expenses are defined under the Election Act as the cost of goods and services used during an election for the purpose of promoting or opposing, directly or indirectly, a registered political party or the election of a candidate, regardless of whether those costs are incurred before, during or after the election. Election expenses may be incurred in the form of money spent, liabilities incurred or donations in kind accepted.

Election expenses may be incurred prior to or during the election period for goods used or services provided during the election period. It is important to note that election expenses arise only when goods or services are used or provided during an election period for the purpose of supporting or opposing a candidate or a registered political party in the election. If the goods or services are consumed during the election period their value must be declared as an election expense regardless of whether payment for the goods or services is made before, during or after the election period.

Election Expense Limits

Election campaign activities of registered political parties and candidates are subject to certain expense limitations under the Election Act. In respect of spending, election expense limitations are imposed on the amounts that can lawfully be incurred by a party or candidate. A second limit regulates the reimbursement entitlement of a qualifying party or candidate (and reimbursement of auditor accounts).

Expense limits are based on factors specific to which the expenses pertain (i.e. general election or by-election), on whether an election is held in a northern or southern constituency and on an established formula, adjusted each calendar year.

Province of Saskatchewan Expense Limits 2013