2000 (1) Every official receipt issued by a registered agent of a registered party shall contain a statement that it is an official receipt for income tax purposes and shall, in a manner that cannot readily be altered, show clearly
(a) the full name of the registered party;
(b) the serial number of the receipt;
(c) the name of the registered agent as recorded in the registry maintained by the Chief Electoral Officer pursuant to subsection 13.1(1) of the Canada Elections Act;
(d) the day on which the receipt was issued;
(e) where the person making the contribution is
(i) a person other than an individual, the day on which the contribution was received where that day differs from the day referred to in paragraph (d), or
(ii) an individual, the calendar year during which the contribution was received;
(f) the place or locality where the receipt was issued;
(g) the name and address of the person making the contribution including, in the case of an individual, his first name or initial;
(h) the amount of the contribution; and
(i) the signature of the registered agent.
(2) Subject to subsection (3), every official receipt issued by an official agent of an officially nominated candidate shall contain a statement that it is an official receipt for income tax purposes and shall, in a manner that cannot readily be altered, show clearly
(a) the name of the officially nominated candidate;
(b) the serial number of the receipt;
(c) the name of the official agent as recorded with the Minister;
(d) the day on which the receipt was issued;
(e) the day on which the contribution was received where that day differs from the day referred to in paragraph (d);
(f) the polling day;
(g) the name and address of the person making the contribution including, in the case of an individual, his first name or initial;
(h) the amount of the contribution; and
(i) the signature of the official agent.
(3) The information required by paragraph (2)(f) may be shown by use of a code on an official receipt form issued by the Chief Electoral Officer, provided that the Minister is advised of the meaning of the code used.
(4) For the purposes of subsections (1) and (2), an official receipt issued to replace an official receipt previously issued shall show clearly that it replaces the original receipt and, in addition to its own serial number, shall show the serial number of the receipt originally issued.
(5) A spoiled official receipt form shall be marked “cancelled” and such form, together with the duplicate thereof, shall be filed by the registered agent or the official agent, as the case may be, together with the duplicates of receipts required to be filed with the Minister pursuant to subsection 230.1(2) of the Act.
(6) Every official receipt form on which
(a) the day on which the contribution was received,
(b) the year during which the contribution was received, or
(c) the amount of the contribution,
was incorrectly or illegibly entered shall be regarded as spoiled.
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