Canada Elections Act

Marginal note:Election expenses

• 376 (1) An election expense is any of the following:

  • (a) any cost incurred, or non-monetary contribution received, by a registered party or a candidate, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a registered party, its leader or a candidate during an election period; and

  • (b) any acceptance by a registered party or a candidate of a provision of goods or services that is permitted under subsection 364(2), to the extent that the goods or services are used to directly promote or oppose a registered party, its leader or a candidate during an election period.

• Marginal note:Exclusions — certain fundraising and nominations

  (2) Expenses for a fundraising activity and expenses to directly promote the nomination of a person as a candidate or the selection of a person as leader of a registered party, other than expenses referred to in paragraphs (3)(a) and (b) that are related to such fundraising and promotional activities, are not election expenses under subsection (1).

• Marginal note:Inclusions

  (3) An election expense referred to in subsection (1) includes a cost incurred for, a non-monetary contribution in relation to, or a provision of goods and services in relation to,

  • (a) the production of advertising or promotional material;

  • (b) the distribution, broadcast or publication of such material in any media or by any other means during the election period, including by the use of a capital asset;

  • (c) the payment of remuneration and expenses to or on behalf of a person for their services as an official agent or registered agent or in any other capacity;

  • (d) securing a meeting space or the supply of light refreshments at meetings;

  • (e) any product or service provided by a government, a Crown corporation or any other public agency; and

  • (f) the conduct of election surveys or other surveys or research during an election period.

• Marginal note:Exclusion — accessibility expenses

  (3.1) An accessibility expense of a registered party or a candidate, as the case may be, is not an election expense of that party or candidate.

• Definition of cost incurred

  (4) In subsection (1), cost incurred means an expense that is incurred by a registered party or a candidate, whether it is paid or unpaid.