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

Act current to 2012-05-14 and last amended on 2012-04-01. Previous Versions

Marginal note:When contributions forwarded to Receiver General

452. An official agent of a candidate shall, without delay, pay an amount of money equal to the value of a contribution that the candidate received 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.

  • 2000, c. 9, s. 452;
  • 2003, c. 19, s. 45;
  • 2006, c. 9, s. 53.
Previous Version
Marginal note:Auditor’s report on return on election expenses

  • 453. (1) As soon as practicable after an election, the auditor of a candidate shall report to the candidate’s official agent on the electoral campaign return referred to in paragraph 451(1)(a) 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 it is based.

  • Marginal note:Checklist

    (2) The auditor’s report shall include a completed checklist for audits in the prescribed form.

  • Marginal note:Statement

    (3) The auditor’s report shall include any statement that the auditor considers necessary if

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

    • (b) the auditor has not received from the candidate or his or her official agent all the information and explanation that the auditor required; or

    • (c) based on the examination, it appears that proper accounting records have not been kept by the official agent.

  • Marginal note:Right of access

    (4) The auditor shall have access at any reasonable time to all documents of the candidate, and may require the candidate and his or her official agent to provide any information or explanation that, in the auditor’s opinion, is necessary to enable the auditor to prepare the report.

  • Marginal note:Ineligible to prepare report

    (5) A person referred to in subsection 85(2) who is a partner or an associate of an auditor of a candidate or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, may not participate, other than in the manner referred to in subsection (4), in the preparation of the auditor’s report.

  • 2000, c. 9, s. 453;
  • 2003, c. 19, s. 46.
Previous Version
Marginal note:Extended period for candidates outside Canada

  • 454. (1) Despite subsection 451(4), a candidate who is outside Canada when the other documents referred to in subsection 451(1) are provided shall, within 14 days after returning to Canada, provide the Chief Electoral Officer with the candidate’s declaration concerning his or her electoral campaign return referred to in paragraph 451(1)(e).

  • Marginal note:No extended period for official agent

    (2) Subsection (1) does not apply to excuse a candidate’s official agent from complying with his or her obligations under this Act to prepare the return on the candidate’s election expenses and make a declaration concerning it referred to in paragraph 451(1)(d).