Canada Elections Act (S.C. 2000, c. 9)
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Act current to 2024-11-11 and last amended on 2023-06-22. Previous Versions
PART 18Financial Administration (continued)
DIVISION 6Leadership Contestants (continued)
SUBDIVISION BFinancial Administration of Leadership Contestants (continued)
Marginal note:Return on contributions
478.81 (1) A leadership contestant’s financial agent shall, for the period beginning on the first day of the leadership contest and ending on the day that is four weeks before the end of the leadership contest, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 478.8(2)(d) to (k) if the leadership contestant has, during that period, accepted contributions of more than $10,000 in total or incurred leadership campaign expenses of more than $10,000 in total. The financial agent shall provide the return within one week after the end of that period.
Marginal note:Second return
(2) The leadership contestant’s financial agent shall also provide the Chief Electoral Officer with such a return for the period beginning on the first day after the end of the period referred to in subsection (1) and ending on the day that is one week before the end of the leadership contest. The financial agent shall provide the return no later than two days before the end of the leadership contest.
Marginal note:Return on contributions
(3) The financial agent of a leadership contestant who attains the threshold for contributions or expenses as described in subsection (1) after the period referred to in that subsection shall provide the Chief Electoral Officer with a return that includes the information referred to in that subsection for the period beginning on the first day of the leadership contest and ending on the day that is one week before the end of the leadership contest. The financial agent shall provide the return no later than two days before the end of the leadership contest.
- 2014, c. 12, s. 86
Marginal note:When contributions forwarded to Receiver General
478.82 If the name of the contributor of a contribution of more than $20 to a leadership contestant, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a leadership contestant, is not known, the leadership contestant’s financial 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.
- 2014, c. 12, s. 86
Marginal note:Auditor’s report
478.83 (1) As soon as feasible after the end of a leadership contest, the auditor of a leadership contestant who has accepted contributions of $10,000 or more in total or incurred leadership campaign expenses of $10,000 or more in total shall report to the contestant’s financial agent on the leadership campaign return for that contest 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:Statement
(2) 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 financial agent 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 leadership contestant’s documents, and may require the contestant and their financial 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
(4) No person referred to in subsection 478.61(2) who is a partner or an associate of a leadership contestant’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 (3), in the preparation of the auditor’s report.
- 2014, c. 12, s. 86
- 2018, c. 31, s. 314
Marginal note:Leadership contestants outside Canada
478.84 (1) Despite subsection 478.8(7), a leadership contestant who is outside Canada when the documents referred to in paragraphs 478.8(1)(a) to (c) are provided to the Chief Electoral Officer need not send their financial agent the declaration referred to in paragraph 478.8(1)(d) within the period referred to in subsection 478.8(7), but if the contestant does not send it to their financial agent within that period then the contestant shall provide the Chief Electoral Officer with the declaration no later than 14 days after the day on which the contestant returns to Canada.
Marginal note:Financial agent relieved of obligation
(2) Despite subsection 478.8(1), the financial agent need not provide the Chief Electoral Officer with the leadership contestant’s declaration referred to in paragraph 478.8(1)(d) if, in the circumstances set out in subsection (1), the contestant has not sent it to the financial agent.
- 2014, c. 12, s. 86
Marginal note:Statement of personal expenses
478.85 (1) A leadership contestant shall, within five months after the end of the leadership contest, send their financial 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 contestant and details of those expenses, and
(ii) the amount of any litigation expenses and personal expenses paid by the contestant, details of those expenses and an indication of which of them were paid other than from the bank account referred to in subsection 478.72(1) and the source of the funds used to pay them; or
(b) declares that the contestant 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 leadership contestant shall send their financial agent documents evidencing the payment of the expenses referred to in the statement.
Marginal note:Death of contestant
(2) Subsection (1) does not apply to a leadership contestant who dies before the end of the five-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 financial agent the statement referred to in subsection (1), a leadership contestant pays a litigation expense other than from the bank account referred to in subsection 478.72(1), the contestant shall, as soon as feasible after paying it,
(a) notify their financial agent of the payment;
(b) inform their financial 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 financial agent documents evidencing payment of the expense.
- 2014, c. 12, s. 86
- 2018, c. 31, s. 315
Corrections, Revisions and Extended Reporting Periods
Marginal note:Minor corrections — Chief Electoral Officer
478.86 (1) The Chief Electoral Officer may correct a document referred to in subsection 478.8(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 leadership contestant’s financial agent to correct or revise, within a specified period, a document referred to in subsection 478.8(1), (10), (11), (12) or (15).
Marginal note:Deadline for correction or revision
(3) If the Chief Electoral Officer requests the correction or revision, the leadership contestant’s financial agent shall provide the Chief Electoral Officer with the corrected or revised version of the document within the specified period.
- 2014, c. 12, s. 86
Marginal note:Extensions — Chief Electoral Officer
478.87 (1) The Chief Electoral Officer, on the written application of a leadership contestant or their financial agent, shall authorize the extension of a period referred to in subsection 478.8(7), (10), (11), (12) or (15), unless he or she is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of the financial agent’s failure to exercise due diligence.
Marginal note:Deadline
(2) The application may be made within the period referred to in subsection 478.8(7), (10), (11), (12) or (15) or within two weeks after the end of that period.
- 2014, c. 12, s. 86
Marginal note:Corrections or revisions — Chief Electoral Officer
478.88 (1) The Chief Electoral Officer, on the written application of a leadership contestant or their financial agent, shall authorize the correction or revision of a document referred to in subsection 478.8(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 under 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.
- 2014, c. 12, s. 86
Marginal note:Extensions, corrections or revisions — judge
478.89 (1) A leadership contestant or their financial agent may apply to a judge for an order
(a) relieving the financial agent from the obligation to comply with a request referred to in subsection 478.86(2);
(b) authorizing an extension referred to in subsection 478.87(1); or
(c) authorizing a correction or revision referred to in subsection 478.88(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 478.86(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 478.87(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 478.87, or
(iii) the end of the extended period referred to in subsection 478.87(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 478.88.
Marginal note:Grounds — relief from compliance
(3) The judge shall grant an order relieving the financial agent from the obligation to comply with a request referred to in subsection 478.86(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 financial agent’s failure to provide the required documents was deliberate or was the result of the financial agent’s 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) An order under subsection (1) may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act.
- 2014, c. 12, s. 86
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