Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

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

Full Document:  

Act current to 2022-09-22 and last amended on 2021-06-29. Previous Versions

PART 18Financial Administration (continued)

DIVISION 2Political Parties (continued)

SUBDIVISION BFinancial Administration of Registered Parties (continued)

Marginal note:Message to be authorized

 A registered party, or a person acting on its behalf, that causes partisan advertising to be conducted shall mention in or on the partisan advertising message that its transmission was authorized by one of the party’s registered agents.

Maximum Election Expenses

Marginal note:Maximum election expenses

  •  (1) The maximum amount that is allowed for election expenses of a registered party for an election is the product of

    • (a) $0.735 multiplied by the number of names on the preliminary lists of electors for electoral districts in which the registered party has endorsed a candidate or by the number of names on the revised lists of electors for those electoral districts, whichever is greater, and

    • (b) the inflation adjustment factor published by the Chief Electoral Officer under section 384 that is in effect on the date of the issue of the writ or writs for the election.

  • Marginal note:Maximum expenses: postponement of polling day

    (2) If the Governor in Council orders the postponement of an election under subsection 59(4) for one or more electoral districts, along with the corresponding extension of the election period, then the maximum amount calculated under subsection (1) for a registered party that has endorsed a candidate in that or any of those electoral districts is increased by adding to it the product of

    • (a) $0.735 multiplied by the number of names on the preliminary list of electors in the electoral districts governed by the order in which the party has endorsed a candidate, or the number of names on the revised list of electors in those electoral districts, whichever is greater, and divided by the number of days in the election period before it was extended;

    • (b) the inflation adjustment factor published by the Chief Electoral Officer under section 384 that is in effect on the date of the issue of the writ or writs for the election; and

    • (c) the number of days by which the election period is extended.

  • Marginal note:Amounts not included in election expenses

    (3) For the purpose of subsections (1) and (2), an election expense of a registered party does not include

    • (a) a transfer made by or on behalf of it to candidates in the election; or

    • (b) an expense incurred by it through a registered agent, or person authorized under subsection 381(1), who was not acting within the scope of the registered agent’s authority.

Marginal note:Prohibition — election expenses more than maximum

  •  (1) No chief agent of a registered party shall incur election expenses on the party’s behalf of a total amount of more than the maximum amount calculated under section 430.

  • Marginal note:Prohibition — collusion

    (2) No registered party and no third party, within the meaning of paragraph (b) of the definition third party in section 349, shall act in collusion with each other for the purpose of the registered party’s circumventing the maximum amount referred to in subsection (1).

Financial Reporting

Marginal note:Financial transactions return

  •  (1) For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with

    • (a) a financial transactions return, in the prescribed form, on the registered party’s financial transactions;

    • (b) the auditor’s report on the return made under subsection 435(1); and

    • (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate.

  • Marginal note:Contents of return

    (2) A financial transactions return shall set out

    • (a) the total amount of contributions received by the registered party;

    • (b) the number of contributors;

    • (c) the name and address of each contributor who made contributions of a total amount of more than $200 to the registered party, that total amount, as well as the amount of each of those contributions and the date on which the party received it;

    • (d) the name and address of each contributor who has made a contribution to the registered party that includes a directed contribution as defined in subsection 365(2), the amount of the contribution, the amount of the directed contribution and the date on which the party received it;

    • (e) a statement of the registered party’s assets and liabilities and any surplus or deficit in accordance with generally accepted accounting principles, including a statement of

      • (i) claims that are the subject of proceedings under section 429, and

      • (ii) unpaid claims, including those resulting from loans made to the registered party under section 373;

    • (f) a statement of the registered party’s revenues and expenses in accordance with generally accepted accounting principles;

    • (g) a statement, for each electoral district, of the commercial value of goods or services provided and of funds transferred by the registered party to a candidate or the electoral district association;

    • (h) a statement of each amount transferred to a leadership contestant out of a directed contribution as defined in subsection 365(2), the information referred to in paragraph (d) with respect to the contributor and the name of the leadership contestant to whom the amount has been transferred;

    • (i) a statement of the commercial value of goods or services provided and of funds transferred to the registered party from any of its registered associations, a nomination contestant, a candidate or a leadership contestant;

    • (j) a return for election expenses incurred for each by-election during the fiscal period that sets out

      • (i) as an election expense, each of

        • (A) the expenses incurred by the registered party — other than accessibility expenses — whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses, and

        • (B) the non-monetary contributions used by the registered party as an election expense, and

      • (ii) the accessibility expenses incurred by the registered party;

    • (k) a statement of the terms and conditions of each loan made to the registered party under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; and

    • (l) a statement of contributions received by the registered party but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act.

  • Marginal note:Report

    (3) If there is any amendment to the information in a statement referred to in paragraph (2)(k), including with respect to the giving of a guarantee or suretyship, then the registered party’s chief agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form.

  • Marginal note:Publication

    (4) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referred to in paragraph (2)(k) and any report provided under subsection (3) as soon as feasible after receiving the information or report.

  • Marginal note:Period for providing documents

    (5) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within six months after the end of the fiscal period.

  • Marginal note:Statement of unpaid claims

    (6) The statement of unpaid claims referred to in subparagraph (2)(e)(ii) shall include information indicating

    • (a) each unpaid claim in the statement for the previous fiscal period that has been paid in full since that statement was provided; and

    • (b) each claim that remains unpaid 18 months after the day on which it was due and each claim that remains unpaid 36 months after the day on which it was due.

  • Marginal note:Unpaid claims — 18 months or more

    (7) The statement shall include the following information concerning claims referred to in paragraph (6)(b):

    • (a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute;

    • (b) whether the claim is the subject of proceedings under section 429;

    • (c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid;

    • (d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule;

    • (e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and

    • (f) any other relevant information that could help explain why the amount is unpaid.

Marginal note:Quarterly returns

  •  (1) If a registered party’s candidates for the most recent general election received at that election at least 2% of the number of valid votes cast, or at least 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate, the registered party’s chief agent shall, for each quarter — in respect of a fiscal period of the registered party — that follows that general election, beginning with the quarter that immediately follows that general election and ending with the quarter in which polling day at the next general election is held, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 432(2)(a) to (d), (i) and (l).

  • Marginal note:Period for providing return

    (2) A quarterly return shall be provided within 30 days after the end of the period to which it relates.

Marginal note:When contributions forwarded to Receiver General

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

  • 2000, c. 9, s. 434
  • 2014, c. 12, s. 86

Marginal note:Auditor’s report

  •  (1) A registered party’s auditor shall report to the party’s chief agent on the party’s financial transactions 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 the return is based.

  • Marginal note:Statement

    (2) The auditor shall include in the report any statement that the auditor considers necessary if

    • (a) the financial transactions return that is the subject of the report does not present fairly and in accordance with generally accepted accounting principles the information contained in the financial records on which it is based;

    • (b) the auditor has not received all of the information and explanations that the auditor required; or

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

  • Marginal note:Right of access

    (3) The auditor shall have access at any reasonable time to all of the party’s documents, and may require the party’s registered agents and officers to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

  • 2000, c. 9, s. 435
  • 2003, c. 19, s. 39
  • 2014, c. 12, ss. 84, 86

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 [Repealed, 2014, c. 12, s. 86]

 
Date modified: