An Act to amend the Canada Elections Act and the Income Tax Act (S.C. 2004, c. 24)

Assented to 2004-05-14

R.S., c. 1(5th Supp.)INCOME TAX ACT

 Section 127 of the Income Tax Act is amended by adding the following after subsection (3.2):

  • Marginal note:Prohibition — issuance of receipts

    (3.3) If the Commissioner of Canada Elections makes an application under subsection 521.1(2) of the Canada Elections Act in respect of a registered party, no registered agent of the party — including, for greater certainty, a registered agent appointed by a provincial division of the party — and no electoral district agent of a registered association of the party shall issue a receipt referred to in subsection (3) unless the Commissioner withdraws the application or the court makes an order under subsection 521.1(6) of that Act or dismisses the application.

TRANSITIONAL PROVISIONS

Marginal note:Parties to perfect registration
  •  (1) A party that is registered or eligible to become registered on the day on which this Act comes into force shall, within six months after that day, provide to the Chief Electoral Officer the information described in paragraphs 366(2)(d), (f), (i) and (j) of the Canada Elections Act, as enacted by this Act.

  • Marginal note:Requirements do not apply

    (2) Subsection 369(2), section 374.1, paragraph 377(2)(b.1), sections 378 and 380.1 and subsections 382(4) and 384(3) of the Canada Elections Act, as enacted by this Act, do not apply — until six months after the day on which this Act comes into force — in respect of a party that is registered or eligible to become registered on that day.

  • Marginal note:Requirements continue to apply

    (3) Subsection 369(2), section 378 and subsection 382(4) of the Canada Elections Act, as they read immediately before the day on which this Act comes into force, continue to apply — until six months after that day — in respect of a party that is registered or eligible to become registered on that day.

Marginal note:Sunset provision

 The amendments made by this Act cease to have effect on the day that is two years after the day on which this Act comes into force or, if Parliament is not then in session, on the day that is 90 days after the commencement of the next ensuing session.

COMING INTO FORCE

Marginal note:Coming into force
  •  (1) Subject to subsection (2), this Act comes into force on June 27, 2004 unless, before that day, the Chief Electoral Officer has published a notice in the Canada Gazette that the necessary preparations for the bringing into operation of this Act have been made and that this Act may come into force accordingly.

  • Marginal note:Limitation

    (2) If this Act receives royal assent on a day that is after June 27, 2004, it comes into force on that day.