Canada Elections Act

Marginal note:Appointment of auditor

• 478.25 (1) A nomination contestant who has accepted contributions of $10,000 or more in total or incurred nomination campaign expenses of $10,000 or more in total must appoint an auditor without delay.

• Marginal note:Eligibility criteria

  (2) The following are eligible to be an auditor for a nomination contestant:

  • (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or

  • (b) a partnership every partner of which is a member in good standing of a corporation, an association or an institute of professional accountants.

• Marginal note:Ineligibility criteria

  (3) The following persons are not eligible to be an auditor for a nomination contestant:

  • (a) election officers and members of the staff of returning officers;

  • (b) chief agents of registered parties or eligible parties and registered agents of registered parties;

  • (c) candidates and official agents of candidates;

  • (d) electoral district agents of registered associations;

  • (e) leadership contestants and their leadership campaign agents;

  • (f) nomination contestants and their financial agents; and

  • (g) financial agents of registered third parties.

• Marginal note:Notification of appointment

  (4) Every nomination contestant, without delay after an auditor is appointed, must provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and a signed declaration by the auditor accepting the appointment.

• Marginal note:New auditor

  (5) If a nomination contestant’s auditor is replaced, the contestant must, without delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and a signed declaration accepting the appointment.