Canada Elections Act

Marginal note:Prohibition — accepting contributions, borrowing

• 477.47 (1) No person or entity, other than the candidate’s official agent, shall accept contributions to a candidate’s electoral campaign or borrow money on the candidate’s behalf under section 373.

• Marginal note:Prohibition — issuing tax receipts

  (2) No person or entity, other than the candidate’s official agent, shall provide official receipts to contributors of monetary contributions to a candidate for the purpose of subsection 127(3) of the Income Tax Act.

• Marginal note:Prohibition — accepting or providing goods, services or funds

  (3) No person or entity, other than the candidate’s official agent, shall, on behalf of a candidate,

  • (a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or

  • (b) provide goods or services, or transfer funds, if the provision or transfer is permitted under that section.

• Marginal note:Prohibition — paying electoral expenses

  (4) No person or entity, other than a candidate’s official agent, shall pay the candidate’s electoral campaign expenses except for

  • (a) a litigation expense;

  • (b) travel and living expenses;

  • (c) a personal expense; or

  • (d) a petty expense referred to in section 381.

• Marginal note:Prohibition — incurring electoral expenses

  (5) No person or entity, other than a candidate, their official agent or a person authorized under paragraph 477.55(c) to enter into contracts, shall incur expenses in relation to the candidate’s electoral campaign.

• Marginal note:Election expenses incurred by candidate

  (5.1) Despite subsection (5), a candidate shall, before incurring election expenses, obtain the written authorization of their official agent to incur those expenses, and shall incur them only in accordance with that authorization.

• Marginal note:Prohibition — paying candidate’s personal expenses, etc.

  (6) No person or entity, other than a candidate or their official agent, shall pay the candidate’s expenses referred to in any of paragraphs (4)(a) to (c).

• Marginal note:Exception

  (7) Subsection (4) or (5), as the case may be, does not apply to a registered agent of a registered party who pays or incurs expenses in relation to the electoral campaign of the leader of the registered party.