Canada Elections Act (S.C. 2000, c. 9)
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Act current to 2024-08-18 and last amended on 2023-06-22. Previous Versions
PART 18Financial Administration (continued)
DIVISION 2Political Parties (continued)
SUBDIVISION BFinancial Administration of Registered Parties (continued)
435.14 [Repealed, 2014, c. 12, s. 86]
435.15 [Repealed, 2014, c. 12, s. 86]
435.16 [Repealed, 2014, c. 12, s. 86]
435.17 [Repealed, 2014, c. 12, s. 86]
435.18 [Repealed, 2014, c. 12, s. 86]
435.19 [Repealed, 2014, c. 12, s. 86]
435.2 [Repealed, 2014, c. 12, s. 86]
435.21 [Repealed, 2014, c. 12, s. 86]
435.22 [Repealed, 2014, c. 12, s. 86]
435.23 [Repealed, 2014, c. 12, s. 86]
435.24 [Repealed, 2014, c. 12, s. 86]
435.25 [Repealed, 2014, c. 12, s. 86]
435.26 [Repealed, 2014, c. 12, s. 86]
435.27 [Repealed, 2014, c. 12, s. 86]
435.28 [Repealed, 2014, c. 12, s. 86]
435.29 [Repealed, 2014, c. 12, s. 86]
435.3 [Repealed, 2014, c. 12, s. 86]
435.31 [Repealed, 2014, c. 12, s. 86]
435.32 [Repealed, 2014, c. 12, s. 86]
435.33 [Repealed, 2014, c. 12, s. 86]
435.34 [Repealed, 2014, c. 12, s. 86]
435.35 [Repealed, 2014, c. 12, s. 86]
435.36 [Repealed, 2014, c. 12, s. 86]
435.37 [Repealed, 2014, c. 12, s. 86]
435.38 [Repealed, 2014, c. 12, s. 86]
435.39 [Repealed, 2014, c. 12, s. 86]
435.4 [Repealed, 2014, c. 12, s. 86]
435.41 [Repealed, 2014, c. 12, s. 86]
435.42 [Repealed, 2014, c. 12, s. 86]
435.43 [Repealed, 2014, c. 12, s. 86]
435.44 [Repealed, 2014, c. 12, s. 86]
435.45 [Repealed, 2014, c. 12, s. 86]
435.46 [Repealed, 2014, c. 12, s. 86]
435.47 [Repealed, 2014, c. 12, s. 86]
Marginal note:Prohibition — false, misleading or incomplete document
436 No chief agent of a registered party shall provide the Chief Electoral Officer with a document referred to in paragraph 432(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 432(2) or, in the case of a statement of unpaid claims referred to in subparagraph 432(2)(e)(ii), does not substantially set out information required under subsection 432(6) or (7).
- 2000, c. 9, s. 436
- 2014, c. 12, s. 86
Reporting on Expenses
Marginal note:Election expenses return
437 (1) For a general election, the chief agent of a registered party shall provide the Chief Electoral Officer with
(a) an election expenses return in the prescribed form;
(b) the auditor’s report referred to in subsection 438(1) on that return; and
(c) a declaration in the prescribed form by the chief agent that the return is complete and accurate.
Marginal note:Contents of return
(2) An election expenses return shall set out
(a) as an election expense, each of
(i) the expenses incurred by the registered party — other than accessibility expenses — whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses, and
(ii) the non-monetary contributions used by the registered party as an election expense;
(b) the accessibility expenses incurred by the registered party; and
(c) in the case of a general election held on a day set in accordance with subsection 56.1(2) or section 56.2, the partisan advertising expenses incurred by the registered party in relation to partisan advertising messages transmitted during the pre-election period.
Marginal note:Period for providing documents
(3) The registered party’s chief agent shall provide the Chief Electoral Officer with the documents referred to in subsection (1) within eight months after the polling day for the general election.
- 2000, c. 9, s. 437
- 2003, c. 19, s. 41
- 2014, c. 12, s. 86
- 2018, c. 31, s. 268
Marginal note:Auditor’s report
438 (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
439 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
440 (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
Marginal note:Extensions — Chief Electoral Officer
441 (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the extension of a period referred to in subsection 432(5) or 437(3) unless he or she is satisfied that the chief agent’s failure to provide the required documents was deliberate or was the result of the chief agent’s failure to exercise due diligence.
Marginal note:Deadline
(2) The application may be made within the period referred to in subsection 432(5) or 437(3) or within two weeks after the end of that period.
- 2000, c. 9, s. 441
- 2001, c. 21, s. 22
- 2014, c. 12, s. 86
Marginal note:Corrections or revisions — Chief Electoral Officer
442 (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the correction or revision of a document referred to in subsection 432(1) or 437(1) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with.
Marginal note:Application made without delay
(2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision.
Marginal note:Deadline for corrections or revisions
(3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5).
Marginal note:New deadline
(4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence.
Marginal note:Extension of new deadline
(5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence.
- 2000, c. 9, s. 442
- 2007, c. 21, s. 34
- 2014, c. 12, s. 86
Marginal note:Extensions, corrections or revisions — judge
443 (1) The chief agent of a registered party or, if the chief agent is absent or unable to perform their duties, its leader, may apply to a judge for an order
(a) relieving the chief agent from the obligation to comply with a request referred to in subsection 440(2);
(b) authorizing an extension referred to in subsection 441(1); or
(c) authorizing a correction or revision referred to in subsection 442(1).
The applicant shall notify the Chief Electoral Officer that the application has been made.
Marginal note:Deadline
(2) The application may be made
(a) under paragraph (1)(a), within the specified period referred to in subsection 440(2) or within the two weeks after the end of that period;
(b) under paragraph (1)(b), within two weeks after, as the case may be,
(i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 441(2), the end of the two-week period referred to in that subsection,
(ii) the rejection of an application for an extension made in accordance with section 441, or
(iii) the end of the extended period referred to in subsection 441(1); or
(c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 442.
Marginal note:Grounds — relief from compliance
(3) The judge shall grant an order relieving the chief agent from the obligation to comply with a request referred to in subsection 440(2) if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is not necessary in order for the requirements of this Act to be complied with.
Marginal note:Grounds — extension
(4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the chief agent’s failure to provide the required documents was deliberate or was the result of the chief agent’s failure to exercise due diligence.
Marginal note:Grounds — corrections or revisions
(5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with.
Marginal note:Contents of order
(6) The order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act.
- 2000, c. 9, s. 443
- 2014, c. 12, s. 86
- Date modified: