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Income Tax Regulations

Version of section 2002 from 2013-06-26 to 2024-04-01:

  •  (1) The following definitions apply in this Part.

    Chief Electoral Officer

    Chief Electoral Officer means the person named as chief electoral officer or substitute chief electoral officer under section 13 or 14 of the Canada Elections Act. (directeur général des élections)

    nomination paper

    nomination paper means, in respect of a candidate, a nomination paper filed in respect of the candidate under the Canada Elections Act, with the corrections, if any, made under that Act to the nomination paper after its filing. (acte de candidature)

    official receipt

    official receipt means a receipt issued for the purposes of subsection 127(3) of the Act containing the information that is required under that subsection. (reçu officiel)

    official receipt form

    official receipt form means

    • (a) in the case of an official receipt issued by an electoral district agent or a registered agent under subsection 2000(1), any printed form that an electoral district agent or a registered agent, as the case may be, has that is capable of being completed, or that originally was intended to be completed, as an official receipt of the electoral district agent or registered agent; and

    • (b) in the case of an official receipt issued by an official agent under subsection 2000(2), the official form prescribed under section 477 of the Canada Elections Act. (formulaire de reçu officiel)

  • (2) In this Part, official agent,polling day and registered agent have the meanings assigned to them by the Canada Elections Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2013, c. 34, s. 390

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