An Act to amend the Canada Elections Act and the Income Tax Act (political financing) (S.C. 2003, c. 19)
Full Document:
Assented to 2003-06-19
26. Subsection 407(3) of the Act is amended by striking out the word “and” at the end of paragraph (c), by adding the word “and” at the end of paragraph (d) and by adding the following after paragraph (d):
(e) the conduct of election surveys or other surveys or research during an election period.
27. Section 408 of the Act is replaced by the following:
Marginal note:Contributions for ticketed fund-raising functions
408. If a fund-raising activity is held for the primary purpose of soliciting a monetary contribution for a registered party, a registered association, a candidate, a leadership contestant or a nomination contestant by way of selling a ticket, the amount of the monetary contribution received is the difference between the price of the ticket and the fair market value of what the ticket entitles the bearer to obtain.
27.1 The Act is amended by adding the following after section 409:
Marginal note:Costs related to candidate’s representatives
409.1 Any expenses of a candidate that are incurred to remunerate the candidate’s representatives referred to in subsection 136(1) are deemed to be personal expenses of the candidate.
28. Subsection 410(1) of the Act is replaced by the following:
Marginal note:Evidence of payment — $50 or more
410. (1) Where an expense of $50 or more was incurred under this Act by or on behalf of a registered party, a registered association, a candidate, a leadership contestant or a nomination contestant and paid by an agent or other person authorized under this Act to pay such an expense, the agent or other person must keep a copy of the invoice prepared by the person who provided the good or service to which the expense relates together with proof that it was paid.
29. (1) Subsection 411(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by adding the following after paragraph (b):
(c) an electoral district agent of a registered association, as an expense incurred by the association;
(d) a leadership campaign agent of a leadership contestant, as a leadership campaign expense; or
(e) the financial agent of a nomination contestant, as a nomination campaign expense.
(2) Subsection 411(3) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by adding the following after paragraph (b):
(c) in the case of a petty expense incurred on behalf of a registered association, the day on which it is incurred;
(d) in the case of a petty expense incurred on behalf of a leadership contestant, the day on which it is incurred; and
(e) in the case of a petty expense incurred on behalf of a nomination contestant, the day on which it is incurred.
30. (1) Subsection 412(2) of the Act is replaced by the following:
Marginal note:Publication of returns on financial transactions
(2) The Chief Electoral Officer shall, as soon as practicable after receiving them, in the manner that he or she considers appropriate, publish
(a) the returns on financial transactions of registered parties and registered associations, and any updated versions of them;
(b) the leadership campaign returns of leadership contestants and the returns in respect of contributions of leadership contestants required under subsection 435.31(1) or (2), any updated versions of them and any statements containing information with respect to contributions referred to in paragraph 435.06(2)(d); and
(c) the nomination campaign returns of nomination contestants and any updated versions of them.
(2) Subsection 412(4) of the Act is replaced by the following:
Marginal note:Publication of returns and statements of expenses of deregistered parties
(4) As soon as practicable after receiving a return on financial transactions under subparagraph 392(a)(i) from a deregistered political party, the Chief Electoral Officer shall publish it in the manner that he or she considers appropriate.
31. Section 416 of the Act is amended by adding the following after subsection (2):
Marginal note:Prohibition — accepting contributions
(3) No person or entity, other than a registered agent of a registered party, shall accept contributions to the registered party.
32. (1) Paragraph 422(1)(a) of the Act is replaced by the following:
(a) $0.70 multiplied by the number of names on the preliminary lists of electors for electoral districts in which the registered party has endorsed a candidate or by the number of names on the revised lists of electors for those electoral districts, whichever is greater, and
(2) Paragraph 422(2)(a) is replaced by the following:
(a) a transfer made by or on behalf of it to candidates in the election; or
33. The Act is amended by adding the following after section 423:
Deemed Contributions
Marginal note:Deemed contributions
423.1 (1) An unpaid claim mentioned in the financial transactions return referred to in subsection 424(1) or in an election expenses return referred to in subsection 429(1) that remains unpaid in whole or in part on the day that is 18 months after the end of the fiscal period to which the return relates or in which the polling day fell, as the case may be, is deemed to be a contribution to the registered party of the unpaid amount on the day on which the expense was incurred.
Marginal note:When no deemed contribution
(2) Subsection (1) does not apply to an unpaid claim that, on the day referred to in that subsection,
(a) is the subject of a binding agreement to pay;
(b) is the subject of a legal proceeding to secure its payment;
(c) is the subject of a dispute as to the amount the party was liable to pay or the amount that remains unpaid; or
(d) has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices.
Marginal note:Notice by party
(3) The chief agent of a registered party who believes that any of paragraphs (2)(a) to (d) applies to a liability to pay an amount shall so notify the Chief Electoral Officer before the day referred to in subsection (1).
Marginal note:Publication of deemed contributions
(4) As soon as practicable after the day referred to in subsection (1), the Chief Electoral Officer shall, in any manner that he or she considers appropriate, publish the list of claims that are deemed under subsection (1) to be contributions.
34. (1) Paragraph 424(1)(d) of the Act is repealed.
(2) Paragraphs 424(2)(a) to (e) of the Act are replaced by the following:
(a) the total contributions received by the registered party and the number of contributors;
(b) the name and address of each contributor who made contributions of a total amount of more than $200 to the registered party, that total amount, as well as the amount of each such contribution and the date on which it was received by the party;
(c) the name and address of each contributor who has made a contribution to the party that includes a directed contribution as defined in subsection 404.3(2), the amount of the contribution, the amount of the directed contribution and the date of the receipt of the contribution;
(3) Paragraph 424(2)(h) of the Act is replaced by the following:
(h) a statement, for each electoral district, of the commercial value of goods or services provided and of funds transferred by the registered party to a candidate or the electoral district association;
(h.1) a statement of each amount transferred to a leadership contestant out of a directed contribution as defined in subsection 404.3(2), the information referred to in paragraph (c) with respect to the contributor and the name of the leadership contestant to whom the amount has been transferred;
(h.2) a statement of the commercial value of goods or services provided and of funds transferred to the registered party from any of its registered associations, a candidate, a leadership contestant or a nomination contestant;
34.1 The Act is amended by adding the following after section 424:
Marginal note:Quarterly returns
424.1 (1) The chief agent of a registered party that is entitled under subsection 435.01(1) to a quarterly allowance shall, for each quarter of the fiscal period of the party, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 424(2)(a) to (c), (h.2) and (k).
Marginal note:Period for providing return
(2) A quarterly return shall be provided within 30 days after the end of the period to which it relates.
35. Section 425 of the Act is replaced by the following:
Marginal note:When contributions forwarded to Receiver General
425. A registered agent of a registered party shall, without delay, pay an amount of money equal to the value of a contribution received by the registered party, 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 $25, or the name or the address of the contributor having made contributions of a total amount of more than $200, is not known.
36. Subsection 426(1) of the Act is replaced by the following:
Marginal note:Auditor’s report
426. (1) The auditor of a registered party shall report to the party’s chief agent on the financial transactions return of the party and shall make any examination in accordance with generally accepted auditing standards 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.
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