Return - political

Summary policy

Date
October 25, 2002

Reference number
CSP-R08

Key words

Return - political

Policy statement

Where contributions are made to a candidate at an election, Form T2093, Contributions to a Candidate at an Election - Information Return must be completed by each official agent of a candidate unless the appointment of such an agent has been terminated, by death or otherwise, and the agent has been replaced.

Where contributions are made to a registered party, Form T2092, Contributions to a Registered Party - Information Return must be completed by each registered agent or terminated registered agent of a registered party, or by the chief agent of the party on behalf of the registered agent in the event of death of a registered agent.

References

• Form T2093, Contributions to a Candidate at an Election - Information Return
• Form T2092, Contributions to a Registered Party - Information Return
• Information Circular IC75-2R9, Contributions to a Registered Political Party or to a Candidate at a Federal Election
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 230.1(2)