Canada Elections Act (S.C. 2000, c. 9)

Act current to 2014-12-08 and last amended on 2014-10-01. Previous Versions

Marginal note:When contributions forwarded to Receiver General

 The financial agent of a registered association shall, without delay, pay an amount of money equal to the value of a contribution received by the association to the Chief Electoral Officer, who shall forward it to the Receiver General, if the name of the contributor of a contribution of more than $20, or the name or the address of the contributor having made contributions of a total amount of more than $200, is not known.

  • 2003, c. 19, s. 23;
  • 2006, c. 9, s. 42.
Marginal note:Auditor’s report
  •  (1) The auditor of a registered association that has, in a fiscal period, accepted contributions of $5,000 or more in total or incurred expenses of $5,000 or more in total shall report to the association’s financial agent on the financial transactions return of the association and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether it presents fairly the information contained in the financial records on which it is based.

  • Marginal note:Statement

    (2) The auditor shall include in the report under subsection (1) any statement the auditor considers necessary if

    • (a) the financial transactions return that is the subject of the report does not present fairly the information contained in the financial records on which it is based; or

    • (b) based on the examination, it appears that proper accounting records have not been kept by the registered association.

  • Marginal note:Right of access

    (3) The auditor shall have access at any reasonable time to all documents of the association and may require the financial agent and electoral district agents of the association to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

  • 2003, c. 19, s. 23.
Marginal note:Prohibition — financial reports

 No financial agent of a registered association shall provide the Chief Electoral Officer with a financial transactions return that

  • (a) the financial agent knows or ought reasonably to know contains a materially false or misleading statement; or

  • (b) does not substantially set out the information required by subsection 403.35(2).

  • 2003, c. 19, s. 23.

Payment of Audit Expenses

Marginal note:Certificate — audit expenses
  •  (1) On receipt of the documents referred to in subsection 403.35(1) and a copy of the auditor’s invoice, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount, up to a maximum of $1,500, of the expenses incurred for the audit made under subsection 403.37(1).

  • Marginal note:Payment

    (2) On receipt of the certificate, the Receiver General shall pay the amount set out in it to the auditor out of the Consolidated Revenue Fund.

  • 2003, c. 19, s. 23.