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

Full Document:  

Act current to 2019-06-20 and last amended on 2019-06-13. Previous Versions

PART 18Financial Administration (continued)

DIVISION 4Nomination Contestants (continued)

SUBDIVISION BFinancial Administration of Nomination Contestants (continued)

Marginal note:When contributions forwarded to Receiver General

 If the name of the contributor of a contribution of more than $20 to a nomination contestant, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a nomination contestant, is not known, the nomination contestant’s financial agent shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General.

  • 2014, c. 12, s. 86

Marginal note:Appointment of auditor

  •  (1) A nomination contestant who has accepted contributions of $10,000 or more in total or incurred nomination campaign expenses of $10,000 or more in total shall appoint an auditor without delay.

  • Marginal note:Auditor — eligibility

    (2) Only the following are eligible to be an auditor for a nomination contestant:

    • (a) a person who is a member in good standing of a corporation, association or institute of professional accountants; or

    • (b) a partnership in which every partner is a member in good standing of a corporation, association or institute of professional accountants.

  • Marginal note:Auditor — ineligibility

    (3) The following persons are ineligible to be an auditor:

    • (a) an election officer or a member of the staff of a returning officer;

    • (b) a chief agent of a registered party or an eligible party, or a registered agent of a registered party;

    • (c) a candidate or their official agent;

    • (d) an electoral district agent of a registered association;

    • (e) a leadership contestant or their leadership campaign agent;

    • (f) a nomination contestant or their financial agent; and

    • (g) a financial agent of a registered third party.

  • Marginal note:Notification of appointment

    (4) Every nomination contestant, without delay after an auditor is appointed, shall provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and their signed consent to act in that capacity.

  • Marginal note:New auditor

    (5) If a nomination contestant’s auditor is replaced, the contestant shall, without delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and their signed consent to act in that capacity.

  • 2014, c. 12, s. 86

Marginal note:Only one auditor

 A nomination contestant shall have no more than one auditor at a time.

  • 2014, c. 12, s. 86

Marginal note:Prohibition — auditors

 No person who is ineligible to be an auditor of a nomination contestant shall act in that capacity.

  • 2014, c. 12, s. 86

Marginal note:Auditor’s report

  •  (1) A nomination contestant’s auditor appointed in accordance with subsection 476.77(1) shall, as soon as feasible after the selection date, report to the contestant’s financial agent on the nomination campaign return for that campaign 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:Statement

    (2) The auditor shall include in the report 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 all of the information and explanations that the auditor required; or

    • (c) based on the examination, it appears that the financial agent has not kept proper financial records.

  • Marginal note:Right of access

    (3) The auditor shall have access at any reasonable time to all of the nomination contestant’s documents, and may require the contestant and their financial agent to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

  • Marginal note:Ineligible to prepare report

    (4) No person referred to in subsection 476.77(3) who is a partner or an associate of a nomination contestant’s auditor or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, shall participate, other than in the manner referred to in subsection (3), in the preparation of the auditor’s report.

  • 2014, c. 12, s. 86

Marginal note:Nomination contestants outside Canada

  •  (1) Despite subsection 476.75(7), a nomination contestant who is outside Canada when the documents referred to in paragraphs 476.75(1)(a) to (c) are provided to the Chief Electoral Officer need not send their financial agent the declaration referred to in paragraph 476.75(1)(d) within the period referred to in subsection 476.75(7), but if the contestant does not send it to their financial agent within that period then the contestant shall provide the Chief Electoral Officer with the declaration no later than 14 days after the day on which the contestant returns to Canada.

  • Marginal note:Financial agent relieved of obligation

    (2) Despite subsection 476.75(1), the financial agent need not provide the Chief Electoral Officer with the nomination contestant’s declaration referred to in paragraph 476.75(1)(d) if, in the circumstances set out in subsection (1), the contestant has not sent it to the financial agent.

  • 2014, c. 12, s. 86

Marginal note:Statement of personal expenses

  •  (1) A nomination contestant shall, within three months after the selection date, send their financial agent a written statement in the prescribed form that

    • (a) sets out the following:

      • (i) the amount of any travel and living expenses paid by the contestant and details of those expenses, and

      • (ii) the amount of any litigation expenses and personal expenses paid by the contestant, details of those expenses and an indication of which of them were paid other than from the bank account referred to in subsection 476.65(1) and the source of the funds used to pay them; or

    • (b) declares that the contestant did not pay for any travel and living expenses, litigation expenses or personal expenses.

  • Marginal note:Supporting documents

    (1.1) Together with the statement referred to in paragraph (1)(a), the nomination contestant shall send their financial agent documents evidencing the payment of the expenses referred to in the statement.

  • Marginal note:Death of contestant

    (2) Subsection (1) does not apply to a nomination contestant who dies before the end of the three-month period referred to in that subsection without having sent the written statement.

  • Marginal note:Subsequent payments — litigation expenses

    (3) If, after having sent their financial agent the statement referred to in subsection (1), a nomination contestant pays a litigation expense other than from the bank account referred to in subsection 476.65(1), the contestant shall, as soon as feasible after paying it,

    • (a) notify their financial agent of the payment;

    • (b) inform their financial agent of the amount of the expense, the details of the expense and the source of the funds used to pay it; and

    • (c) send their financial agent documents evidencing payment of the expense.

  • 2014, c. 12, s. 86
  • 2018, c. 31, s. 283
Corrections, Revisions and Extended Reporting Periods

Marginal note:Minor corrections — Chief Electoral Officer

  •  (1) The Chief Electoral Officer may correct a document referred to in subsection 476.75(1), (10), (11), (12) or (15) 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 nomination contestant’s financial agent to correct or revise, within a specified period, a document referred to in subsection 476.75(1), (10), (11), (12) or (15).

  • Marginal note:Deadline for corrections or revisions

    (3) If the Chief Electoral Officer requests the correction or revision, the nomination contestant’s financial agent shall provide the Chief Electoral Officer with the corrected or revised version of the document within the specified period.

  • 2014, c. 12, s. 86
 
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