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

Act current to 2015-08-04 and last amended on 2015-08-02. Previous Versions

Marginal note:Auditor’s report
  •  (1) As soon as feasible after a general election, a registered party’s auditor shall report to its chief agent on its return on general election expenses 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 the return presents fairly the information contained in the financial records on which the return is based and the registered party and the chief agent have complied with the requirements of Division 1 of this Part and this Division.

  • Marginal note:Statement

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

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

    • (b) the auditor has not received all of the information and explanations that the auditor required;

    • (c) based on the examination, it appears that the registered party has not kept proper financial records; or

    • (d) based on the examination, it appears that the registered party and the chief agent have not complied with the requirements of Division 1 of this Part and this Division.

  • Marginal note:Right of access

    (3) The auditor for a registered party shall have access at any reasonable time to all of the party’s documents, and may require the party’s registered agents and officers to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

  • 2000, c. 9, s. 438;
  • 2003, c. 19, s. 42;
  • 2014, c. 12, s. 86.
Marginal note:Prohibition — false, misleading or incomplete document

 No chief agent of a registered party shall provide the Chief Electoral Officer with a document referred to in paragraph 437(1)(a) that

  • (a) the chief agent knows or ought reasonably to know contains a material statement that is false or misleading; or

  • (b) does not substantially set out the information required under subsection 437(2).

  • 2000, c. 9, s. 439;
  • 2014, c. 12, s. 86.

Corrections, Revisions and Extended Reporting Periods

Marginal note:Minor corrections — Chief Electoral Officer
  •  (1) The Chief Electoral Officer may correct a document referred to in subsection 432(1) or 437(1) if the correction does not materially affect its substance.

  • Marginal note:Corrections or revisions at request of Chief Electoral Officer

    (2) The Chief Electoral Officer may in writing request a registered party’s chief agent to correct or revise, within a specified period, a document referred to in subsection 432(1) or 437(1).

  • Marginal note:Deadline for correction or revision

    (3) If the Chief Electoral Officer requests a correction or revision, the registered party’s chief agent shall provide him or her with the corrected or revised version of the document within the specified period.

  • 2000, c. 9, s. 440;
  • 2014, c. 12, s. 86.