Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2014-10-15 and last amended on 2014-06-27. Previous Versions

Marginal note:Records re monetary contributions - Canada Elections Act
  •  (1) Every agent authorized under the Canada Elections Act to accept monetary contributions referred to in that Act shall keep records, sufficient to enable each monetary contribution within the meaning assigned by subsection 127(4.1) that they receive and the expenditures that they make to be verified, (including a duplicate of the receipt referred to in subsection 127(3) for each of those monetary contributions) at

    • (a) in the case of an agent other than an official agent of a candidate, the address recorded in the registry of parties or of electoral district associations referred to in the Canada Elections Act; and

    • (b) in the case of an official agent of a candidate, the agent’s address set out in the nomination papers filed under that Act with the returning officer when the candidate was a prospective candidate or any other address that the Minister designates.

  • Marginal note:Information Return

    (2) Each agent to whom subsection (1) applies shall file with the Minister an information return in prescribed form and containing prescribed information. The return is to be filed within the period for the filing of a financial transactions return or an electoral campaign return, as the case may be, under the Canada Elections Act.

  • Marginal note:Application of subsections 230(3) to (8)

    (3) Subsections 230(3) to (8) apply, with any modifications that the circumstances require, in respect of the keeping of records by agents as required by subsection (1).

  • (4) and (5) [Repealed, 1994, c. 21, s. 106]

  • (6) and (7) [Repealed, 2003, c. 19, s. 74(1)]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 230.1;
  • 1994, c. 7, Sch. VIII, s. 133, c. 21, s. 106;
  • 2003, c. 19, s. 74.
Marginal note:Definitions

 In sections 231.1 to 231.7,

“authorized person”

« personne autorisée »

“authorized person” means a person authorized by the Minister for the purposes of sections 231.1 to 231.5;

“document”

« document »

“document” includes money, a security and a record;

“dwelling-house”

« maison d’habitation »

“dwelling-house” means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes

  • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and

  • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence;

“judge”

« juge »

“judge” means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 231;
  • 1998, c. 19, s. 228;
  • 2001, c. 17, s. 181.