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

Marginal note:Uncollectable debts

• 477.6 (1) If the updated version of the statement of unpaid claims provided under subsection 477.59(11) or (12) indicates that an unpaid amount of a loan has been written off by the lender as an uncollectable debt in accordance with the lender’s normal accounting practices, and the candidate is the candidate of a registered party, then the Chief Electoral Officer shall without delay inform the lender, the registered party and, if the registered party has a registered association in the candidate’s electoral district, the registered association.

• Marginal note:Representations

  (2) The Chief Electoral Officer shall give the lender, the registered party and the registered association the opportunity to make representations to him or her.

• Marginal note:Chief Electoral Officer’s determination

  (3) The Chief Electoral Officer shall, without delay after receiving the representations, determine whether the unpaid amount has been written off by the lender as an uncollectable debt in accordance with the lender’s normal accounting practices. He or she shall then inform the lender, the candidate, the registered party and the registered association of his or her determination.

• Marginal note:Registered association or party liable

  (4) If the Chief Electoral Officer determines that the unpaid amount has been written off by the lender as an uncollectable debt in accordance with the lender’s normal accounting practices, then the registered association or, if there is no registered association, the registered party becomes liable for the unpaid amount as if the association or party, as the case may be, had guaranteed the loan.

Marginal note:When contributions forwarded to Receiver General

477.61 If the name of the contributor of a contribution of more than $20 to a candidate, or the name or the address of a contributor who has made contributions of a total amount of more than $200 to a candidate, is not known, the candidate’s official 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.

Marginal note:Auditor’s report

• 477.62 (1) As soon as feasible after polling day, a candidate’s auditor shall report to the candidate’s official agent on the electoral campaign return 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:Checklist

  (2) The auditor’s report shall include a completed checklist for audits in the prescribed form.

• Marginal note:Statement

  (3) 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 the information and explanations that the auditor required; or

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

• Marginal note:Right of access

  (4) The auditor shall have access at any reasonable time to all of the candidate’s documents, and may require the candidate and their official 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

  (5) No person referred to in subsection 477.3(2) who is a partner or an associate of a candidate’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 (4), in the preparation of the auditor’s report.

Marginal note:Candidates outside Canada

• 477.63 (1) Despite subsection 477.59(7), a candidate who is outside Canada when the documents referred to in paragraphs 477.59(1)(a) to (c) are provided to the Chief Electoral Officer need not send their official agent the declaration referred to in paragraph 477.59(1)(d) within the period referred to in subsection 477.59(7), but if the candidate does not send it to their official agent within that period then the candidate shall provide the Chief Electoral Officer with the declaration no later than 14 days after the day on which they return to Canada.

• Marginal note:Official agent relieved of obligation

  (2) Despite subsection 477.59(1), the official agent need not provide the Chief Electoral Officer with the candidate’s declaration referred to in paragraph 477.59(1)(d) if, in the circumstances set out in subsection (1), the candidate has not sent it to the official agent.

Marginal note:Statement of personal expenses

• 477.64 (1) A candidate shall, within three months after polling day, send their official 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 candidate and details of those expenses, and

    • (ii) the amount of any litigation expenses and personal expenses paid by the candidate, details of those expenses and an indication of which of them were paid other than from the bank account referred to in subsection 477.46(1) and the source of the funds used to pay them; or

  • (b) declares that the candidate 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 candidate shall send their official agent documents evidencing the payment of the expenses referred to in the statement.

• Marginal note:Death of candidate

  (2) Subsection (1) does not apply to a candidate 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 official agent the statement referred to in subsection (1), a candidate pays a litigation expense other than from the bank account referred to in subsection 477.46(1), the candidate shall, as soon as feasible after paying it,

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

  • (b) inform their official 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 official agent documents evidencing payment of the expense.

Corrections, Revisions and Extended Reporting Periods

Marginal note:Minor corrections — Chief Electoral Officer

• 477.65 (1) The Chief Electoral Officer may correct a document referred to in subsection 477.59(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 candidate’s official agent to correct or revise, within a specified period, a document referred to in subsection 477.59(1), (10), (11), (12) or (15).

• Marginal note:Deadline for correction or revision

  (3) If the Chief Electoral Officer requests a correction or revision, the candidate’s official agent shall provide him or her with the corrected or revised version of the document within the specified period.

Marginal note:Extensions — Chief Electoral Officer

• 477.66 (1) The Chief Electoral Officer, on the written application of a candidate or their official agent, shall authorize the extension of a period referred to in subsection 477.59(7), (10), (11), (12) or (15), unless he or she is satisfied that the official agent’s failure to provide the required documents was deliberate or was the result of their failure to exercise due diligence.

• Marginal note:Deadline

  (2) The application may be made within the period referred to in subsection 477.59(7), (10), (11), (12) or (15) or within two weeks after the end of that period.

Marginal note:Corrections or revisions — Chief Electoral Officer

• 477.67 (1) The Chief Electoral Officer, on the written application of a candidate or their official agent, shall authorize the correction or revision of a document referred to in subsection 477.59(1), (10), (11), (12) or (15) 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 correction or revision

  (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 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.

Marginal note:Extensions, corrections or revisions — judge

• 477.68 (1) A candidate or their official agent may apply to a judge for an order

  • (a) relieving the official agent from the obligation to comply with a request referred to in subsection 477.65(2);

  • (b) authorizing an extension referred to in subsection 477.66(1); or

  • (c) authorizing a correction or revision referred to in subsection 477.67(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 477.65(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 477.66(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 477.66, or

    • (iii) the end of the extended period referred to in subsection 477.66(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 477.67.

• Marginal note:Grounds — relief from compliance

  (3) The judge shall grant an order relieving the official agent from the obligation to comply with a request referred to in subsection 477.65(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 official agent’s failure to provide the required documents was deliberate or was the result of their 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.

• Marginal note:Procedure

  (7) If an application is made under paragraph (1)(a) in respect of a candidate who is a Member of the House of Commons at the time the application is made, the judge shall hear the application without delay and in a summary manner, and a court of appeal shall hear any appeal arising from the application without delay and in a summary manner.