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

Act current to 2017-11-20 and last amended on 2016-01-01. Previous Versions

Marginal note:When contributions forwarded to Receiver General

 If the name of the contributor of a contribution of more than $20 to a registered association, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a registered association, is not known, the registered association’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
  •  (1) The auditor of a registered association that has, in a fiscal period, accepted contributions of $5,000 or more in total or incurred expenses of $5,000 or more in total shall report to the association’s financial agent on the association’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 it 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 association 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 association’s documents, and may require the association’s electoral district agents to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

  • 2014, c. 12, s. 86.
Marginal note:Prohibition — false, misleading or incomplete document

 No financial agent of a registered association shall provide the Chief Electoral Officer with a document referred to in paragraph 475.4(1)(a) that

  • (a) the financial agent knows or ought reasonably to know contains a material statement that is false or misleading; or

  • (b) does not substantially set out the information required under subsection 475.4(2) or, in the case of a statement of unpaid claims referred to in subparagraph 475.4(2)(d)(ii), does not substantially set out information required under subsection 475.4(6) or (7).

  • 2014, c. 12, s. 86.

Payment of Audit Expenses

Marginal note:Certificate — audit expenses
  •  (1) On receipt of the documents referred to in subsection 475.4(1) and a copy of the auditor’s invoice, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount, up to a maximum of $1,500, of the expenses incurred for the audit made under subsection 475.6(1).

  • Marginal note:Payment

    (2) On receipt of the certificate, the Receiver General shall pay the amount set out in it to the auditor out of the Consolidated Revenue Fund.

  • 2014, c. 12, s. 86.

Corrections, Revisions and Extended Reporting Periods

Marginal note:Minor corrections — Chief Electoral Officer
  •  (1) The Chief Electoral Officer may correct a document referred to in subsection 475.4(1) 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 registered association’s financial agent to correct or revise, within a specified period, a document referred to in subsection 475.4(1).

  • Marginal note:Deadline for corrections or revision

    (3) If the Chief Electoral Officer requests the correction or revision, the registered association’s financial agent shall provide him or her with the corrected or revised version of the document within the specified period.

  • 2014, c. 12, s. 86.
Marginal note:Extensions — Chief Electoral Officer
  •  (1) The Chief Electoral Officer, on the written application of a registered association’s financial agent or, if the financial agent is absent or unable to perform their duties, its chief executive officer, shall authorize the extension of a period referred to in subsection 475.4(5) unless he or she is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of their failure to exercise due diligence.

  • Marginal note:Deadline

    (2) The application may be made within the period referred to in subsection 475.4(5) or within two weeks after the end of that period.

  • 2014, c. 12, s. 86.
Marginal note:Corrections or revisions — Chief Electoral Officer
  •  (1) The Chief Electoral Officer, on the written application of a registered association’s financial agent or, if the financial agent is absent or unable to perform their duties, its chief executive officer, shall authorize the correction or revision of a document referred to in subsection 475.4(1) 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 corrections or revisions

    (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 their 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 their failure to exercise due diligence.

  • 2014, c. 12, s. 86.
Marginal note:Extensions, corrections or revisions — judge
  •  (1) The financial agent of a registered association or, if the financial agent is absent or unable to perform their duties, its chief executive officer, 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 475.9(2);

    • (b) authorizing an extension referred to in subsection 475.91(1); or

    • (c) authorizing a correction or revision referred to in subsection 475.92(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 475.9(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 475.91(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 475.91, or

      • (iii) the end of the extended period referred to in subsection 475.91(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 475.92.

  • 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 475.9(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 — correction or revision

    (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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