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

Full Document:  

Act current to 2021-09-11 and last amended on 2021-06-29. Previous Versions

PART 18Financial Administration (continued)

DIVISION 1General Financial Provisions (continued)

Expenses (continued)

Marginal note:Electoral campaign expenses

  •  (1) An electoral campaign expense of a candidate is an expense reasonably incurred as an incidence of the election, including

    • (a) an election expense;

    • (a.1) a litigation expense;

    • (a.2) travel and living expenses;

    • (a.3) an accessibility expense;

    • (b) a personal expense; and

    • (c) any fees of an auditor appointed under subsection 477.1(2) that have not been reimbursed by the Receiver General.

  • Marginal note:Exclusions — administrative monetary penalties, etc.

    (2) For greater certainty, none of the following is an electoral campaign expense:

    • (a) the amount of any administrative monetary penalty imposed under Part 19;

    • (b) any amount that is required to be paid under a compliance agreement entered into under Part 19 solely as a result of that compliance agreement; and

    • (c) any amount that is required to be paid under an undertaking provided under Part 19 solely as a result of that undertaking.

Marginal note:Election expenses

  •  (1) An election expense is any of the following:

    • (a) any cost incurred, or non-monetary contribution received, by a registered party or a candidate, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a registered party, its leader or a candidate during an election period; and

    • (b) any acceptance by a registered party or a candidate of a provision of goods or services that is permitted under subsection 364(2), to the extent that the goods or services are used to directly promote or oppose a registered party, its leader or a candidate during an election period.

  • Marginal note:Exclusions — certain fundraising and nominations

    (2) Expenses for a fundraising activity and expenses to directly promote the nomination of a person as a candidate or the selection of a person as leader of a registered party, other than expenses referred to in paragraphs (3)(a) and (b) that are related to such fundraising and promotional activities, are not election expenses under subsection (1).

  • Marginal note:Inclusions

    (3) An election expense referred to in subsection (1) includes a cost incurred for, a non-monetary contribution in relation to, or a provision of goods and services in relation to,

    • (a) the production of advertising or promotional material;

    • (b) the distribution, broadcast or publication of such material in any media or by any other means during the election period, including by the use of a capital asset;

    • (c) the payment of remuneration and expenses to or on behalf of a person for their services as an official agent or registered agent or in any other capacity;

    • (d) securing a meeting space or the supply of light refreshments at meetings;

    • (e) any product or service provided by a government, a Crown corporation or any other public agency; and

    • (f) the conduct of election surveys or other surveys or research during an election period.

  • Marginal note:Exclusion — accessibility expenses

    (3.1) An accessibility expense of a registered party or a candidate, as the case may be, is not an election expense of that party or candidate.

  • Definition of cost incurred

    (4) In subsection (1), cost incurred means an expense that is incurred by a registered party or a candidate, whether it is paid or unpaid.

Marginal note:Partisan advertising expenses

 A partisan advertising expense of a registered party or an electoral district association of a registered party, as the case may be, includes any of the following:

  • (a) any non-monetary contribution received by the party or association, to the extent that the property or service that was received as a non-monetary contribution is used in relation to the production of a partisan advertising message or the transmission of a partisan advertising message to the public; and

  • (b) any acceptance by the party or association of a provision of goods or services that is permitted under subsection 364(2), to the extent that the goods or services are used in relation to the production of a partisan advertising message or the transmission of a partisan advertising message to the public.

Marginal note:Contributions for ticketed fundraising functions

  •  (1) If a fundraising activity is held for the primary purpose of soliciting a monetary contribution for a registered party, a registered association, a nomination contestant, a candidate or a leadership 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.

  • Marginal note:Calculation

    (2) For the purpose of subsection (1), in calculating what a ticket bearer is entitled to obtain, to be included in the calculation is

    • (a) the cost of any goods or services received by the ticket bearer personally, such as meals and promotional products; and

    • (b) their share of any general expenses incurred by the registered party, registered association, nomination contestant, candidate or leadership contestant, as the case may be, in holding the activity, such as expenses incurred for the rental of a meeting space or for any audiovisual equipment used.

Marginal note:Litigation expenses — candidates

 A litigation expense of a candidate is an expense of the candidate related to any of the following requests or applications, including an expense related to any appeal or judicial review arising from the request or the application:

  • (a) a request or an application made under Part 14;

  • (b) an application to a judge made under this Part; and

  • (c) an application to contest the election in the candidate’s electoral district.

Marginal note:Accessibility expenses

  •  (1) An accessibility expense of a registered party or a candidate, as the case may be, is any of the following:

    • (a) the amount of any cost incurred, or non-monetary contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used solely to make accessible, to persons with a disability, materials used or activities held during an election period;

    • (b) the difference between the amounts referred to in subparagraphs (i) and (ii), to the extent that the amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii):

      • (i) the amount of any cost incurred, or non-monetary contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used for materials used or activities held during an election period and those materials or activities are accessible to persons with a disability, and

      • (ii) the amount equal to the value of the property or service if the materials or activities had not been accessible to persons with a disability;

    • (c) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used solely to make accessible, to persons with a disability, materials used or activities held during an election period; and

    • (d) the difference between the amounts referred to in subparagraphs (i) and (ii), to the extent that the amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii):

      • (i) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used for materials used or activities held during an election period and those materials or activities are accessible to persons with a disability, and

      • (ii) the amount equal to the value of the goods or services if the materials or activities had not been accessible to persons with a disability.

  • Marginal note:Exclusion — fundraising, etc.

    (2) An amount referred to in subsection (1) that is related to a fundraising activity, to the nomination of a person as a candidate or to the selection of a person as leader of a registered party is not an accessibility expense.

  • Marginal note:Definition of cost incurred

    (3) In subsection (1), cost incurred means an expense that is incurred by a registered party or a candidate, whether it is paid or unpaid.

 
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