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Canada Elections Act

Part 18

Division 3

Financial Administration of Registered Parties

General

Duty of chief agent

415. The chief agent of a registered party is responsible for administering its financial transactions and for reporting on them, in accordance with the provisions of this Act.

Prohibition – paying expenses

416. (1) No person or entity, other than the chief agent of a registered party or one of its registered agents or a person authorized under subsection 411(1), shall pay the registered party's expenses.

Prohibition – incurring expenses

(2) No person or entity, other than the chief agent of a registered party or one of its registered agents, shall incur the registered party's expenses.

Prohibition – accepting contributions

(3) No person or entity, other than a registered agent of a registered party, shall accept contributions to the registered party.

S.C. 2003, c. 19, s. 31.

Processing of Expense Claims

Three months to send expense claims

417. (1) A person with a claim to be paid for an expense of a registered party shall, within three months after the expense was incurred, send the invoice or other document evidencing the claim to the registered party or one of its registered agents.

Bar to recovery

(2) A claimant is barred from recovery of a claim that is sent after the three-month period.

Deceased claimant

(3) If a claimant dies before the end of the three-month period, a new three-month period begins, for the purposes of subsection (1), on the day on which the claimant's legal representative becomes entitled to act for the claimant.

Payment within six months

418. A claim that has been sent in accordance with section 417 must be paid within six months after payment of it is due.

Irregular claims or payments – Chief Electoral Officer

419. (1) On the written application of a claimant with a claim to be paid for an expense of a registered party or registered agent, the Chief Electoral Officer may, on being satisfied that there are reasonable grounds for so doing, in writing authorize the registered agent of the registered party to pay the amount claimed if

Terms and conditions

(2) The Chief Electoral Officer may fix any term or condition that he or she considers appropriate on a payment authorized under subsection (1).

Irregular claims or payments – judge

420. On the application of a person who has a claim to be paid for an expense of a registered party or of a registered agent of the registered party, a judge who is competent to conduct a recount, on being satisfied that there are reasonable grounds for so doing, may by order authorize the registered agent to pay the amount claimed if

Proceeding to recover claimed payments

421. (1) A person who has sent a claim in accordance with section 417 may commence proceedings in a court of competent jurisdiction to recover any unpaid amount

Payment deemed properly made

(2) An amount paid by a registered agent of a registered party as a result of proceedings referred to in subsection (1) is deemed to have been paid in accordance with this Act.

Maximum Election Expenses

Maximum election expenses

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

Amounts not included in election expenses

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

S.C. 2003, c. 19, s. 32.

Prohibition – election expenses

423. (1) No chief agent of a registered party shall incur election expenses on its behalf the total amount of which is more than the maximum amount calculated under section 422.

Prohibition – collusion

(2) No registered party and no third party, within the meaning of section 349, shall collude with each other for the purpose of circumventing the maximum amount referred to in subsection (1).

Deemed Contributions

Deemed contributions

423.1 (1) An unpaid claim mentioned in the financial transactions return referred to in subsection 424(1) or in an election expenses return referred to in subsection 429(1) that remains unpaid in whole or in part on the day that is 18 months after the end of the fiscal period to which the return relates or in which the polling day fell, as the case may be, is deemed to be a contribution to the registered party of the unpaid amount on the day on which the expense was incurred.

When no deemed contribution

(2) Subsection (1) does not apply to an unpaid claim that, on the day referred to in that subsection,

Notice by party

(3) The chief agent of a registered party who believes that any of paragraphs (2)(a) to (d) applies to a liability to pay an amount shall so notify the Chief Electoral Officer before the day referred to in subsection (1).

Publication of deemed contributions

(4) As soon as practicable after the day referred to in subsection (1), the Chief Electoral Officer shall, in any manner that he or she considers appropriate, publish the list of claims that are deemed under subsection (1) to be contributions.

S.C. 2003, c. 19, s. 33.

Financial Reporting

Return on financial transactions

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

Contents of return

(2) A financial transactions return must set out

Loans

(3) For the purpose of subsection (2), other than paragraph (2)(k), a contribution includes a loan.

Period for providing documents

(4) The chief agent of a registered party shall provide the Chief Electoral Officer with the documents referred to in subsection (1) within six months after the end of the fiscal period.

S.C. 2003, c. 19, s. 34.

Quarterly returns

424.1 (1) The chief agent of a registered party that is entitled under subsection 435.01(1) to a quarterly allowance shall, for each quarter of the fiscal period of the party, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 424(2)(a) to (c), (h.2) and (k).

Period for providing return

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

S.C. 2003, c. 19, s. 34.1.

When contributions forwarded to Receiver General

425. A registered agent of a registered party shall, without delay, pay an amount of money equal to the value of a contribution received by the registered party, to the Chief Electoral Officer, who shall forward it to the Receiver General, if the name of the contributor of a contribution of more than $20, or the name or the address of the contributor having made contributions of a total amount of more than $200, is not known.

S.C. 2003, c. 19, s. 35; S.C. 2006, c. 9, s. 50.

Auditor's report

426. (1) The auditor of a registered party shall report to the party's chief agent on the financial transactions return of the party and shall make any examination in accordance with generally accepted auditing standards 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.

Statement

(2) An auditor shall include in the report under subsection (1) any statement the auditor considers necessary if

Right of access

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

S.C. 2003, c. 19, s. 36.

Prohibition – financial reports

427. No chief agent of a registered party shall provide the Chief Electoral Officer with a financial transactions return that

428. [Repealed]

S.C. 2003, c. 19, s. 37.

Election Expenses Reporting

Return on election expenses

429. (1) For a general election, the chief agent of a registered party shall provide the Chief Electoral Officer with

Contents of return

(2) An election expenses return must set out as an election expense each of

Period for providing documents

(3) The chief agent of a registered party shall provide the documents referred to in subsection (1) to the Chief Electoral Officer within six months after the polling day for the general election.

Auditor's report on return on election expenses

430. (1) As soon as practicable after a general election, the auditor of a registered party shall report to its chief agent on its return on general election expenses and shall make any examination in accordance with generally accepted auditing standards 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.

Statement

(2) An auditor shall include in the report under subsection (1) any statement the auditor considers necessary if

Right of access

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

S.C. 2003, c. 19, s. 38.

Prohibitions – true and complete returns

431. No chief agent of a registered party shall provide the Chief Electoral Officer with a return on the registered party's general election expenses that

Corrections and Extended Reporting Periods

Minor corrections – Chief Electoral Officer

432. (1) The Chief Electoral Officer may correct a document referred to in subsection 424(1) or 429(1) if the correction does not materially affect its substance.

Corrections at request of Chief Electoral Officer

(2) The Chief Electoral Officer may in writing request a registered party to correct, within a specified period, a document referred to in subsection 424(1) or 429(1).

Extension or correction – Chief Electoral Officer

433. (1) The Chief Electoral Officer, on the written application of the chief agent of a registered party or, if there is no chief agent, its leader, may authorize

Deadline

(2) An application may be made

Grounds

(3) The Chief Electoral Officer may not authorize an extension or correction unless he or she is satisfied by the evidence submitted by the applicant that the circumstances giving rise to the application arose by reason of

Extension or correction – judge

434. (1) The chief agent of a registered party or, if there is no chief agent, its leader, may apply to a judge who is competent to conduct a recount for an order

The applicant shall notify the Chief Electoral Officer of the application.

Deadline

(2) An application may be made

Grounds

(3) A judge may not grant an order unless he or she is satisfied that the circumstances giving rise to the application arose by reason of one of the factors referred to in paragraph 433(3)(a) to (c).

Contents of order

(4) An order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act.

Date of authorization

(5) For the purposes of this Act, an extension or correction referred to in subsection (1) is authorized on the date of the order or, if the order specifies that conditions are to be met, the date as of which the applicant has met them.

Reimbursement of Election Expenses

Certificate

435. (1) On receipt from a registered party of the documents referred to in subsection 429(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is 50% of the registered party's election expenses that were paid by its registered agents as set out in the return for its general election expenses, if

Reimbursement

(2) On receipt of the certificate, the Receiver General shall reimburse the amount set out in it to the registered party by paying that amount out of the Consolidated Revenue Fund.

S.C. 2003, c. 19, s. 39.

Quarterly Allowances

Quarterly allowance

435.01 (1) The Chief Electoral Officer shall determine, for each quarter of a calendar year, an allowance payable to a registered party whose candidates for the most recent general election preceding that quarter received at that election at least

Computation of fund

(2) An allowance fund for a quarter is the product of the number of valid votes cast in the election referred to in subsection (1) multiplied by the applicable following number:

(3) Each such registered party's allowance for a quarter is that part of the allowance fund for that quarter that corresponds to its percentage of valid votes cast in the election mentioned in subsection (1).

Merger of parties

(4) A merged party is entitled to the aggregate of the allowances to which the merging parties of which it is composed would have been entitled had they not merged.

S.C. 2003, c. 19, s. 40; S.C. 2011, c.24, s. 181.

Certificate

435.02 (1) As soon as practicable after the end of each quarter, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount of the allowance payable to a registered party for that quarter.

Delay for non-compliance

(2) If a registered party has not provided all the documents that it is required to provide under sections 424, 424.1 and 429, the Chief Electoral Officer shall postpone providing the certificate for any quarter until the party has provided those documents.

Payment

(3) The Receiver General shall, on receipt of a certificate, pay to the registered party out of the Consolidated Revenue Fund the amount set out in the certificate. The payment may also be made in whole or in part to any provincial division of the party, as authorized in writing by the leader of the party.

Definition of "provincial division"

(4) In this Act, "provincial division" means a division of a registered party for a province or territory in relation to which the leader of the party has provided the following to the Chief Electoral Officer:

This Act applies to information provided under this subsection as if it were information referred to in paragraphs 366(2)(a) to (h).

Report of changes in information

(5) Within 15 days after a change in the information referred to in subsection (4), the chief executive officer of the provincial division shall report the change in writing to the chief agent of the registered party.

S.C. 2003, c. 19, s. 40.



Federal Electoral Legislation – Contents