This guide is about records and compliance only. Rex Tax does not endorse any candidate, party or position. Elections BC is the authority on election financing rules; this guide summarises them for record-keeping purposes and links to the official sources.
Who this is for
Financial agents and volunteers organising a dinner, reception or other fundraising event for a local or provincial campaign in BC.
The six things
-
Price tickets with the contribution rules in front of you. Elections BC’s rules set the amount of a ticket price that is treated as a contribution. Check the current figure in the Elections BC guide for the election you are in. Set prices knowing what portion will be logged as a contribution.
-
Check eligibility before accepting payment. Every ticket buyer whose payment includes a contribution must be an eligible individual. No organizations. A business buying a table is a problem; the individuals buying their own seats are not.
-
Record who actually paid. Not the guest list. The payer’s name, address, amount and date. If one person pays for several seats, that person’s contribution is the total, and it counts toward their annual limit.
-
Keep the event’s own expenses separate. Venue, food, printing, entertainment. These are campaign expenses with their own invoices, and the disclosure needs them.
-
Value donated goods and services. A caterer who donates the food, a venue provided free, a band that plays for nothing. In-kind contributions are contributions, with a value and a contributor, and the contributor must be eligible.
-
Reconcile the next day. Tickets sold, money received, contributions logged, expenses recorded, cash counted. Do it once, while the people who ran the door are available.
One thing many people do not realize
A ticket to a campaign fundraiser can itself be a campaign contribution. Elections BC’s local election rules treat the amount of a ticket above a set threshold as a contribution from the buyer. It counts toward the buyer’s annual limit and must be recorded with the buyer’s name and address like any other contribution. A table of ten bought by one person is not ten small purchases; it is one person’s contribution, and it may exceed their limit.
What to prepare
- The Elections BC guide for your election, open to the fundraising section
- A ticket sales record with payer details
- An expense file for the event
- A list of anything donated, with the donor and an estimated value
- Receipt books or a system that records contributions as tickets are sold
When professional help may make sense
Large events, mixed cash and card sales, or sponsors who want recognition. The sponsorship question in a campaign is a contribution question, and the organization-contribution prohibition applies.
How Rex Tax may be able to help
Event and campaign bookkeeping within our services, so the financial agent’s records match the money. We are not a financial agent or an election-law specialist. Elections BC publishes the rules on fundraising functions.
Official sources
- Elections BC: Local elections FAQs
- Province of BC: Election advertising and campaign financing rules for local elections
This guide is general information, not advice about your situation. It reflects the rules for the 2026 tax year. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.