Statements of Assets and Liabilities – Registered Political Parties Before the 37th General Election

Newly registered parties

The submission of a statement of assets and liabilities is a new requirement of the Canada Elections Act that came into effect on September 1, 2000, as part of Bill C-2. Section 372 of the revised Act states that, within six months of becoming registered, a political party must provide the Chief Electoral Officer with:

1. a statement, prepared in accordance with generally accepted accounting principles, of its assets and liabilities, including any surplus or deficit, as of the effective date of the registration;
   
   
2. a report on that statement made by the registered party's auditor to its chief agent that contains the auditor's opinion as to whether that statement presents fairly and in accordance with generally accepted accounting principles the information on which it is based; and
   
   
3. a declaration in the prescribed form by the chief agent of the registered party concerning that statement.

Previously registered parties

A deadline of July 3, 2001, was set to allow political parties that were already registered at the time the new legislation came into effect, to conform with the Act by submitting the required statements, dated December 31, 2000.

The Statements of Assets and Liabilities for Newly Registered Parties were submitted by the Communist Party of Canada and the Marijuana Party on their effective dates of registration.

Registered Political Parties Before the 37th General Election (PDF format)

Bloc Québécois

Canadian Action Party

Canadian Reform Conservative Alliance

Communist Party of Canada*

Liberal Party of Canada

Marijuana Party*

Marxist-Leninist Party of Canada

Natural Law Party of Canada

New Democratic Party

Progressive Conservative Party of Canada

The Green Party of Canada

* Because they were not registered parties until November 6, 2000 and November 8, 2000 respectively, the Marijuana Party and the Communist Party of Canada have different reporting periods based on their dates of registration, as per section 373 of the Canada Elections Act.