Marginal note:Auditor’s report
360. (1) The election advertising report of a third party that incurs $5,000 or more in election advertising expenses must include a report made under subsection (2).
Marginal note:Auditor’s report
(2) The third party’s auditor shall report on the election advertising report and shall make any examination that will enable the auditor to give an opinion in the report as to whether the election advertising report presents fairly the information contained in the accounting records on which it is based.
(3) An auditor shall include in the report any statement that the auditor considers necessary, when
(a) the election advertising report that is the subject of the auditor’s report does not present fairly the information contained in the accounting records on which it is based;
(b) the auditor has not received from the third party all of the required information and explanation; or
(c) based on the auditor’s examination, it appears that proper accounting records have not been kept by the third party.
Marginal note:Right of access
(4) The auditor shall have access at any reasonable time to all of the documents of the third party, and may require the third party to provide any information or explanation, that, in the auditor’s opinion, is necessary to enable the auditor to prepare the report.
Marginal note:Corrections to election expenses report
361. The Chief Electoral Officer may make a correction in a report referred to in subsection 359(1) if the error does not materially affect the substance of the report.
362. The Chief Electoral Officer shall, in the manner he or she considers appropriate,
(a) publish the names and addresses of registered third parties, as they are registered; and
(b) publish, within one year after the issue of the writ, reports made under subsection 359(1).
PART 18FINANCIAL ADMINISTRATION
Division 1General Financial Provisions
Marginal note:Prohibition — ineligible contributors
363. (1) No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant.
Marginal note:Return of contributions
(2) If a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant receives a contribution from an ineligible contributor, the chief agent of the registered party, the financial agent of the registered association, the official agent of the candidate or the financial agent of the nomination contestant or leadership contestant, as the case may be, shall, within 30 days after becoming aware of the ineligibility, return the contribution unused to the contributor or, if that is not possible, pay the amount of it — or, in the case of a non-monetary contribution, an amount of money equal to its commercial value — to the Chief Electoral Officer, who shall forward that amount to the Receiver General.
Marginal note:Provincial divisions
(3) For greater certainty, contributions to and expenses of a provincial division of a registered party are contributions to and expenses of the party. Similarly, transfers of funds to or by the division are transfers to or by the party.
Marginal note:Registered agents
(4) A provincial division of a registered party may appoint registered agents, subject to any terms and conditions that the appointment specifies. This Act applies to those agents as if they were registered agents appointed by the party under subsection 396(1).
- 2000, c. 9, s. 363;
- 2014, c. 12, s. 86.
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