(c) an election officer;

    (d) a candidate;

    (e) the official agent of a candidate;

    (f) the chief agent of a registered party or an eligible party; and

    (g) a registered agent of a registered party.

Notification of appointment

(4) Every third party, without delay after an auditor is appointed, must provide the Chief Electoral Officer with the auditor's name, address, telephone number and occupation and a declaration signed by the auditor accepting the appointment.

New auditor

(5) If a third party's auditor is replaced, it must, without delay, provide the Chief Electoral Officer with the new auditor's name, address, telephone number and occupation and a declaration signed by the new auditor accepting the appointment.

Registry of third parties

356. The Chief Electoral Officer shall maintain, for the period that he or she considers appropriate, a registry of third parties in which is recorded, in relation to each third party, the information referred to in subsection 353(2) that is included in its application for registration.

Authoriza-
tion by financial agent for expenses, etc.

357. (1) Every contribution made during an election period to a registered third party for election advertising purposes must be accepted by its financial agent and every election advertising expense incurred on behalf of the third party must be authorized by that financial agent.

Delegation

(2) A financial agent may authorize a person to accept contributions or incur election advertising expenses, but that authorization does not limit the responsibility of the financial agent.

Prohibited use of certain contributions

(3) No third party shall use a contribution for election advertising if the third party does not know the name and address of the contributor or is otherwise unable to determine within which class of contributor referred to in subsection 359(6) he or she falls.

Prohibition - use of foreign contributions

358. No third party shall use a contribution for election advertising purposes if the contribution is from

    (a) a person who is not a Canadian citizen or a permanent resident as defined in subsection 2(1) of the Immigration Act;

    (b) a corporation or an association that does not carry on business in Canada;

    (c) a trade union that does not hold bargaining rights for employees in Canada;

    (d) a foreign political party; or

    (e) a foreign government or an agent of one.

Election advertising report

359. (1) Every third party shall file an election advertising report in the prescribed form with the Chief Electoral Officer within four months after polling day.

Contents of report

(2) An election advertising report shall contain

    (a) in the case of a general election,

      (i) a list of election advertising expenses referred to in subsection 350(2) and the time and place of the broadcast or publication of the advertisements to which the expenses relate, and

      (ii) a list of all election advertising expenses other than those referred to in paragraph (a) and the time and place of broadcast or publication of the advertisements to which the expenses relate; and

    (b) in the case of a by-election, a list of election advertising expenses referred to in subsection 350(3) and the time and place of the broadcast or publication of the advertisements to which the expenses relate.

When no expenses

(3) If a third party has not incurred expenses referred to in paragraph (2)(a) or (b), that fact shall be indicated in its election advertising report.

Contributions

(4) The election advertising report shall include

    (a) the amount of contributions donated for election advertising purposes that were received by the third party in the period beginning six months before the issue of the writ and ending on polling day, listed by the classes of contributor set out in subsection (5);

    (b) the name, address and class of each contributor who gave a total of more than $200 for election advertising purposes to the third party in the period beginning six months before the issue of the writ and ending on polling day, and the date and amount of each such contribution; and

    (c) the amount, other than an amount that represents a contribution referred to in paragraph (a), that was paid out of the third party's own funds for election advertising expenses.

Loans

(5) For the purpose of subsection (4), a contribution includes a loan.

Categories

(6) For the purposes of paragraphs (4)(a) and (b), the following are the classes of contributor:

      (a) individuals;

      (b) businesses;

      (c) commercial organizations;

      (d) governments;

      (e) trade unions;

      (f) corporations without share capital other than trade unions; and

      (g) unincorporated organizations or associations other than trade unions.

Names must be provided

(7) If the third party is unable to identify the contributions that were donated for the purpose of conducting election advertising in the period beginning six months before the issue of the writs and ending on polling day, the third party must list the names of every person who donated a total of more than $200 to the third party during that period.

Declaration

(8) An election advertising report shall include the signed declarations of the financial agent and, if different, of the person who signed the application made under subsection 353(2) that the report is accurate.

Bills, receipts

(9) A third party shall, at the request of the Chief Electoral Officer, provide the original of any bill, voucher or receipt in relation to an election advertising expense that is in an amount of more than $50.

Auditor's report

360. (1) The election advertising report of a third party that incurs $5,000 or more in election advertising expenses must include a report made under subsection (2).

Auditor's report

(2) The third party's auditor shall report on the election advertising report and shall make any examination that will enable the auditor to state in the auditor's report his or her opinion as to whether the election advertising report presents fairly the information contained in the accounting records on which it is based.

Statement

(3) An auditor shall include in his or her report any statement that the auditor considers necessary, when

    (a) the election advertising report that is the subject of the auditor's report does not present fairly the information contained in the accounting records on which it is based;

    (b) the auditor has not received from the third party all of the information and explanation that he or she required; or

    (c) based on his or her examination, it appears that proper accounting records have not been kept by the third party.

Right of access

(4) The auditor shall have access at any reasonable time to all of the documents of the third party, and may require the third party to provide any information or explanation, that, in the auditor's opinion, is necessary to enable the auditor to prepare his or her report.

Corrections to election expenses report

361. The Chief Electoral Officer may make a correction in a report referred to in subsection 359(1) if the error does not materially affect the substance of the report.

Publication

362. The Chief Electoral Officer shall, in the manner he or she considers appropriate,

    (a) publish the names and addresses of registered third parties, as they are registered; and

    (b) publish, within one year after the issue of the writ, reports made under subsection 359(1).

PART 18

FINANCIAL ADMINISTRATION

General Provisions

Definition of ``electoral district association''

363. In this Part, ``electoral district association'' of a political party means an association of members of the political party in an electoral district.

Annual fiscal period

364. The fiscal period of a registered party is the calendar year.

Deeming

365. For the purposes of this Part, a candidate is deemed to have been a candidate from the time he or she accepts a contribution or incurs an electoral campaign expense referred to in section 406.

DIVISION 1

REGISTRATION OF POLITICAL PARTIES

Application for Registration

Application for registration

366. (1) The leader of a political party may apply to the Chief Electoral Officer for the political party to become a registered party.

Contents of application

(2) An application for registration under subsection (1) must include

    (a) the full name of the political party;

    (b) the short-form name of the party, or its abbreviation, if any, that is to be shown in election documents;

    (c) the party's logo, if any;

    (d) the name and address of the leader of the party;

    (e) the address of the office of the party where records are maintained and to which communications may be addressed;

    (f) the names and addresses of the officers of the party;

    (g) the name and address of the person who has been appointed auditor of the party and the consent to act signed by that person;

    (h) the name and address of the party's chief agent and the consent to act signed by that person; and

    (i) the names, addresses and signatures of 100 electors who are members of the party.

Withdrawal of application

367. A leader who has made an application under subsection 366(1) may withdraw it at any time before registration by sending a signed request to that effect to the Chief Electoral Officer.

Eligibility for registration

368. A political party whose leader has made an application under subsection 366(1) becomes an eligible party for registration if

    (a) its name, short-form name, abbreviation or logo does not

      (i) so resemble the name, short-form name, abbreviation or logo of a registered party or an eligible party that it would, in the Chief Electoral Officer's opinion, likely be confused with that of the registered or other political party, as the case may be, or

      (ii) include the word ``independent'' or a word that so resembles ``independent'' that it would, in the Chief Electoral Officer's opinion, likely be confused with ``independent'';

    (b) the party has appointed a chief agent and an auditor; and

    (c) the Chief Electoral Officer is satisfied that the party has provided the information required under subsection 366(2).

Notification of eligibility

369. (1) The Chief Electoral Officer shall inform the leader of a political party that has applied to become registered as soon as practicable after the day on which the application is received, whether or not the party satisfies the eligibility requirements referred to in section 368.

Loss of eligibility

(2) A political party that, having been informed of its eligibility under subsection (1), contravenes any of sections 371 and 376 to 381, subsections 382(1) to (4) and 383(1) and section 384 loses its eligibility to become a registered party.

Registration

370. (1) An eligible party that has candidates whose nomination has been confirmed in 50 electoral districts for a general election becomes a registered party if the political party is an eligible party and

    (a) it has not withdrawn its application to become registered; and

    (b) the application was made 60 days before the issue of the writs for the general election.

Late application

(2) A political party that makes its application after the date mentioned in paragraph (1)(b) becomes a registered party for the next following general election if it satisfies the requirements of subsection (1).

Notification of registration

(3) The Chief Electoral Officer shall, as soon as practicable after the 48-hour period following the closing of nominations, inform the leader of an eligible party whether or not the party has been registered in accordance with subsection (1).

Loss of eligibility - fewer than 50 candidates

(4) An eligible party, other than a suspended party referred to in subsection 394(1), loses its eligibility on being informed, under paragraph (3), that it has not been registered.

Eligible party deemed registered

(5) For the purposes of sections 407, 422 and 435, an eligible party that becomes registered in a general election is deemed to have been registered from the issue of the writs for that general election.

Report on agents of eligible parties

371. An eligible party shall, within 30 days after being informed, under subsection 369(1), of its eligibility, provide the Chief Electoral Officer with a written report, certified by its leader or chief agent, containing the name and address of any person appointed as its agent and any terms and conditions to which the appointment is subject. The Chief Electoral Officer shall, on the registration of the eligible party, register that information in the registry of parties.

Statement of assets and liabilities

372. Within six months after becoming a registered party, the registered party shall provide the Chief Electoral Officer with

    (a) a statement of its assets and liabilities, including any surplus or deficit, as of the effective date of the registration;

    (b) 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 the information on which the statement is based; and

    (c) a declaration in the prescribed form by the chief agent of the registered party concerning that statement.

Adjustment of fiscal period for newly registered party

373. A political party with a fiscal period other than the calendar year shall, without delay after becoming registered, vary its then current fiscal period in order to have a fiscal period that is a calendar year in subsequent fiscal periods. The varied fiscal period may not be less than 6 months or more than 18 months.

Registry of parties

374. The Chief Electoral Officer shall maintain a registry of parties that contains the information referred to in paragraphs 366(2)(a) to (h) and in subsections 375(3) and 390(3).