This guide was created to assist municipalities in developing and implementing vote-by-mail regulations for the 2021 municipal elections. It explains the legislative framework under the Municipal Elections Act, outlines COVID-safe election practices, details the process for obtaining approvals and adopting regulations, and provides guidance on voter kits, procedures, forms, ballot handling, voter verification, accessibility, and election administration. The document was designed to help municipalities conduct safe, accessible, and legally compliant elections during the COVID-19 pandemic.