PART 22

TRANSITIONAL PROVISIONS, CONSEQUENTIAL AMENDMENTS, REPEALS AND COMING INTO FORCE

Transitional Provisions

Statement of assets and liabilities - coming into force before July 1

555. (1) If this Act comes into force before July 1 in a year, a registered party that is registered on that coming into force shall, within six months after that coming into force, provide the Chief Electoral Officer with

    (a) a statement of its assets and liabilities, including any surplus or deficit, as of December 31 of the previous fiscal year;

    (b) a report as to whether in the registered party's auditor's opinion the statement presents fairly the information on which it is based in accordance with generally accepted accounting principles ; and

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

Statement of assets and liabilities - coming into force after June 30

(2) If this Act comes into force after June 30 in a year, a registered party that is registered on that coming into force shall, within six months after the end of the then current fiscal year, provide the Chief Electoral Officer with a statement of its assets and liabilities, including any surplus or deficit, as of December 31 of the then current fiscal year, and the documents referred to in paragraphs (1)(b) and (c) in relation to that statement.

Financial reporting - registered parties

556. If this Act comes into force after June 30 in a year,

    (a) sections 43 to 46 of the Canada Elections Act, as they read immediately before the coming into force of this Act, apply in respect of the provision of documents by a registered party in relation to its financial transactions for the then current fiscal period; and

    (b) section 424 of this Act applies in respect of the provision of documents by a registered party in relation to its financial transactions for all subsequent fiscal periods.

Financial reporting - merging parties

557. If this Act comes into force after June 30 in a year, sections 43 to 46 of the Canada Elections Act, as they read immediately before the coming into force of this Act, apply in respect of the provision of documents by merging parties in relation to their financial transactions for the portion of their then current fiscal periods before the merger takes effect and for any earlier fiscal periods for which those documents have not been provided.

Electoral campaign return of candidate

558. An official agent need only include in an electoral campaign return of a candidate the information referred to in subparagraph 451(2)(i) in respect of contributions made since the coming into force of this section.

Consequential Amendments

R.S., c. E-3

Electoral Boundaries Readjustment Act

559. Subsection 25(2) of the Electoral Boundaries Readjustment Act is replaced by the following:

Returning officers

(2) For the purpose only of authorizing and enabling the appointment, under section 24 of the Canada Elections Act, of returning officers whenever required, the representation order is deemed to be in force effective on the day on which the proclamation declaring it to be in force was issued.

R.S., c. 1 (5th Supp.)

Income Tax Act

560. (1) Subsections 127(3) to (4.2) of the Income Tax Act are replaced by the following:

Contributions to registered parties and candidates

(3) There may be deducted from the tax otherwise payable by a taxpayer under this Part for a taxation year in respect of the total of all amounts each of which is a monetary contribution made by the taxpayer in the year to a registered party or to a candidate whose nomination has been confirmed in an election of a member or members to serve in the House of Commons of Canada (in this section referred to as ``the total''),

    (a) 75% of the total, if the total does not exceed $200,

    (b) $150 plus 50% of the amount by which the total exceeds $200, if the total exceeds $200 and does not exceed $550, or

    (c) the lesser of

      (i) $325 plus 33 1/3% of the amount by which the total exceeds $550, and

      (ii) $500,

if payment of each monetary contribution that is included in the total is proven by filing a receipt with the Minister, signed by a registered agent of the registered party or by the official agent of the candidate whose nomination has been confirmed, as the case may be, that contains prescribed information.

Issue of receipts

(3.1) A receipt referred to in subsection (3) shall not be issued

    (a) by a registered agent of a registered party, or

    (b) by an official agent of a candidate whose nomination has been confirmed

otherwise than in respect of a monetary contribution and to the contributor who made it.

Deposit of amounts contributed

(3.2) An official agent of a candidate whose nomination has been confirmed - other than in an electoral district referred to in Schedule 3 to the Canada Elections Act - who receives a monetary contribution, shall without delay deposit it in an account in the name of the official agent, in his or her capacity as such, in a branch or other office in Canada of a Canadian financial institution as defined in section 2 of the Bank Act, or in an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act.

Definitions

(4) In subsections (3), (3.1), (3.2) and (4.1), the terms ``official agent'', ``registered agent'' and ``registered party'' have the meanings assigned to them by subsection 2(1) of the Canada Elections Act and the expression ``candidate whose nomination has been confirmed'' means a person whom the returning officer has, under subsection 71(1) of that Act, confirmed as a candidate in an election.

Definition of ``amount contributed''

(4.1) In subsections (3), (3.1), (3.2) and (4.2), ``monetary contribution'' made by a taxpayer means a contribution made by the taxpayer to a registered party or to a candidate whose nomination has been confirmed in the form of cash or in the form of a negotiable instrument issued by the taxpayer, but does not include

    (a) a monetary contribution made by an official agent of a candidate whose nomination has been confirmed or a registered agent of a registered party (in the agent's capacity as official agent or registered agent, as the case may be) to another such official agent or registered agent, as the case may be; or

    (b) a monetary contribution in respect of which the taxpayer has received or is entitled to receive a financial benefit of any kind (other than a prescribed financial benefit or a deduction under subsection (3)) from a government, municipality or other public authority, whether as a grant, subsidy, forgivable loan or deduction from tax or an allowance or otherwise.

Allocation of amount contributed among partners

(4.2) Where a taxpayer was, at the end of a taxation year of a partnership, a member of the partnership, the taxpayer's share of any monetary contribution made by the partnership in that taxation year that would, if the partnership were a person, be a monetary contribution referred to in subsection (3), is, for the purposes of that subsection, deemed to be a monetary contribution made by the taxpayer in the taxpayer's taxation year in which the taxation year of the partnership ended.

(2) Subsection 127(3) of the Act, as enacted by subsection (1), applies to the 2000 and subsequent taxation years except that, in its application to money contributions made after 1999 and before the coming into force of this Act, the references in that subsection to ``a monetary contribution made'', ``monetary contribution'' and a ``candidate whose nomination has been confirmed'' shall be read as references to ``an amount contributed'', ``amount contributed'' and ``an officially nominated candidate'', respectively.

(3) Subsections 127(3.2) and (4) of the Act, as enacted by subsection (1), come into force on the day on which this Act comes into force.

R.S., c. P-1

Parliament of Canada Act

561. Subsection 28(1) of the Parliament of Canada Act is replaced by the following:

Vacancy in House of Commons

28. (1) If a vacancy occurs in the House of Commons by reason of the death of a member of the House or the acceptance of an office by a member of the House, or as a result of the contestation of the election of a member of the House under Part 20 of the Canada Elections Act, the Speaker of the House shall, without delay, on being informed of the vacancy by any member of the House in the member's place or by written notice signed by any two members of the House, or on receipt of the final decision on the contestation of the election, address a warrant of the Speaker to the Chief Electoral Officer for the issue of a writ for the election of a member to fill the vacancy.

562. Subsection 29(2) of the Act is replaced by the following:

Deemed vacancy

(1.1) A warrant may be issued to the Chief Electoral Officer for the issue of a writ for the election of a member of the House of Commons to fill any vacancy that is deemed to occur where a report sent under paragraph 318(a) of the Canada Elections Act is received stating that no candidate was declared elected in the electoral district because of the equality of votes.

Deemed by-election

(1.2) An election held in the circumstances set out in subsection (1.1) is deemed to be a by-election.

When writ may be issued

(2) A writ may be issued

    (a) in the case of a writ referred to in subsection (1), at any time after the death or acceptance of office by a member; and

    (b) in the case of a writ referred to in subsection (1.1), at any time after the receipt of the report referred to in that subsection.

563. Subsections 30(2) and (3) of the Act are repealed.

564. Subsection 31(3) of the French version of the Act is replaced by the following:

Dissolution du Parlement

(3) En cas de dissolution du Parlement après l'émission du bref, celui-ci est réputé remplacé et retiré.

565. Subparagraph 63(3)(b)(ii) of the Act is replaced by the following:

      (ii) at the rate of $13,275 per annum if the member represents any other electoral district listed in Schedule 3 to the Canada Elections Act, and

1992, c. 30

Referendum Act

566. Subsection 13(6) of the French version of the Referendum Act is replaced by the following:

Titre d'un parti

(6) Pour l'application du paragraphe (5), le titre d'un parti s'entend à la fois du titre complet du parti ainsi que de tout autre titre ou abréviation utilisés pour le désigner dans les documents électoraux.

567. The heading before section 29 of the French version of the Act is replaced by the following:

DÉPOUILLEMENT JUDICIAIRE

568. (1) Subsections 29(1) and (2) of the Act are replaced by the following:

Application by Her Majesty in right in Canada

29. (1) Her Majesty in right of Canada may, not later than ten days after the validation of results has been completed in an electoral district, apply for a recount of the votes cast in the electoral district on a referendum question to a judge to whom an application for a recount may be made under the Canada Elections Act in respect of the electoral district.

Application by Her Majesty in right of a province or an elector

(2) Her Majesty in right of a province or any elector ordinarily resident in a province may, not later than ten days after the validation of results has been completed in an electoral district in the province, apply for a recount of the votes cast in the electoral district on a referendum question to a judge to whom an application for a recount may be made under the Canada Elections Act in respect of the electoral district.

(2) Subsections 29(5) and (6) of the French version of the Act are replaced by the following:

Dépouille-
ment judiciaire

(5) Le juge ordonne le dépouillement et en fixe la date lorsqu'il est convaincu que les voix exprimées dans la circonscription ont pu être mal comptées ou additionnées, rejetées par erreur ou faire l'objet d'un relevé inexact et qu'il y a une possibilité raisonnable que le dépouillement change le résultat du référendum dans la circonscription.

Délai

(6) La date du dépouillement judiciaire ne peut être postérieure au quatrième jour suivant celui de l'ordonnance de dépouillement.

569. Section 30 of the French version of the Act is replaced by the following:

Présence des électeurs

30. Si le juge est convaincu que soit les électeurs qui favorisent la question, soit ceux qui s'y opposent, ne sont pas représentés au dépouillement, trois électeurs qui le demandent ont le droit d'être présents au nom du groupe d'électeurs non représenté; toutefois, aucune autre personne que celles qui sont visées au présent article ne peut, sans l'autorisation du juge, être présente.

1996, c. 35, s. 91

570. The definition ``referendum officer'' in subsection 32(1) of the Act is replaced by the following:

``referendum officer''
« fonctionnair e référendaire »

``referendum officer'' means returning officers, assistant returning officers, additional assistant returning officers, persons authorized by a returning officer to perform duties under this Act, revising agents, deputy returning officers, poll clerks, registration officers, information officers, persons responsible for maintaining order at a central polling place, central poll supervisors, persons appointed to collect ballot boxes, the special voting rules administrator, special ballot officers, liaison officers for correctional institutions and deputy returning officers and poll clerks for correctional institutions.

571. Section 38 of the Act is replaced by the following:

References in offence provisions

38. For the purposes of a prosecution or proceeding under this Act, the references in section 508, subsection 510(1), section 511 and subsections 512(1), 514(1) and 515(1) and (3) of the Canada Elections Act to ``this Act'' shall be construed as references to ``the Referendum Act''.

R.S., c. S-26

Supreme Court Act

572. Subsection 59(3) of the Supreme Court Act is replaced by the following:

Non-applicati on to election cases

(3) This section does not apply to appeals under section 532 of the Canada Elections Act.