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(z.12) being a nomination contestant or the
financial agent of one, contravenes
paragraph 478.38(a) or knowingly
contravenes paragraph 478.38(b)
(providing document containing false or
misleading information or that is
substantially incomplete); or
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(z.13) being the financial agent of a
nomination contestant, wilfully
contravenes subsection 478.4(2) or section
478.41 (failure to dispose of surplus
nomination campaign funds).
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59. (1) Subsection 503(1) of the Act is
replaced by the following:
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| Deregistered
parties
|
503. (1) A political party that is
deregistered during an election period does
not commit an offence under paragraph
496(1)(a) or (2)(a) if the party, during the
portion of the election period before the
deregistration , has spent more than the
spending limit set out in section 350.
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(2) Subsection 503(3) of the Act is
replaced by the following:
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| Prior expenses
applied
against
spending limit
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(3) If subsection (1) or (2) applies, election
advertising expenses incurred before the
deregistration or before the day referred to in
subsection (2), as the case may be, shall be
applied against the spending limit set out in
section 350 and, if the limit has been
exceeded, the party shall not incur any
additional election advertising expenses.
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| 2001, c. 21,
s. 24
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60. Section 504 of the Act is replaced by
the following:
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| Judicial
proceedings
and
compliance
agreements
|
504. In the case of judicial proceedings or
a compliance agreement involving an eligible
party, a registered party, a deregistered
political party or an electoral district
association ,
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(a) the party or association is deemed to be
a person; and
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(b) any act or thing done or omitted to be
done by an officer, a chief agent or other
registered agent of the party, or by an
officer, the financial agent or other electoral
district agent of the association within the
scope of their authority to act, is deemed to
be an act or thing done or omitted to be done
by the party or association , as the case may
be.
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61. Sections 506 and 507 of the Act are
replaced by the following:
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| Deregistered
party
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506. A deregistered political party whose
chief agent commits an offence under
paragraph 497(1)(e) or (3)(c) is guilty of an
offence and liable on summary conviction to
a fine of not more than $25,000.
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| Registered
party
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507. A registered party whose chief agent
commits an offence under any of paragraphs
497(1)(l), (m), (n), (o), (q) and (q.01) and
(3)(g), (i), (j) and (m) is guilty of an offence
and liable on summary conviction to a fine of
not more than $25,000.
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62. Section 511 of the Act is replaced by
the following:
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| Commissioner
may prosecute
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511. If the Commissioner believes on
reasonable grounds that an offence under this
Act has been committed and is of the view that
the public interest justifies it, the
Commissioner may institute a prosecution or
cause one to be instituted.
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63. Subsection 514(1) of the Act is
replaced by the following:
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| Limitation
period
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514. (1) A prosecution for an offence under
this Act must be instituted within 18 months
after the day on which the Commissioner
becomes aware of the subject-matter of the
prosecution and not later than seven years
after the day on which the offence was
committed.
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64. Subsection 541(1) of the Act is
replaced by the following:
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| Inspection of
instructions,
corresponden
ce and other
reports
|
541. (1) All documents referred to in
subsection 403.35(1) , 424(1), 429(1),
435.3(1) , 451(1), 455(1) or 478.23(1) , all
other reports or statements, other than election
documents received from election officers, all
instructions issued by the Chief Electoral
Officer under this Act, all decisions or rulings
by him or her on points arising under this Act
and all correspondence with election officers
or others in relation to an election are public
records and may be inspected by any person
on request during business hours.
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| Prior
contributions
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65. A contribution made before the
coming into force of this section shall not be
taken into account for the purposes of
subsections 404.1(1) and 405(1) of the
Canada Elections Act, as enacted by this
Act.
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| Coming into
force during
an election
period
|
66. (1) If this section comes into force
during an election period, the Canada
Elections Act, as it read immediately before
the coming into force of this section, applies
with respect to that election and all related
obligations and rights including obligations
to report and rights to reimbursement of
election expenses.
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| Prior elections
|
(2) For greater certainty, the Canada
Elections Act, as it read immediately before
the coming into force of this section, applies
with respect to any election that preceded
the coming into force of this section and to
all related obligations or rights including
obligations to report and rights to
reimbursement of election expenses.
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| Coming into
force during a
leadership
contest
|
67. If this section comes into force during
a competition for the selection of the leader
of a registered party, the Canada Elections
Act, as amended by this Act, does not apply
with respect to that competition.
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| Suspended
party
|
68. A political party whose registration is
suspended immediately before this section
comes into force is deregistered on the day
on which it comes into force. The Canada
Elections Act, as amended by this Act,
applies with respect to the deregistration.
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| Financial
reporting -
registered
parties
|
69. Despite section 66, for the fiscal
period of a registered party during which
this section comes into force,
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(a) sections 424 to 427 and 429 to 431 of
the Canada Elections Act, as amended by
this Act, apply in respect of the financial
transactions return of a registered party;
and
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(b) with respect to contributions accepted
by a registered party during that fiscal
period and before the coming into force
of this section, subsection 424(2) shall
apply as if paragraphs 424(2)(a) to (c.1)
of the Canada Elections Act, as they read
immediately before the coming into force
of this section, continued to be in force
except that paragraph 424(2)(c) shall be
applied without regard to the words ``for
its use, either directly or through one of
its electoral district associations or a
trust fund established for the election of
a candidate endorsed by the registered
party''.
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| Electoral
campaign
return of
candidate
|
70. For the electoral campaign return of
a candidate filed after this section comes
into force,
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(a) sections 451 to 456 of the Canada
Elections Act, as amended by this Act,
apply; and
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(b) with respect to contributions accepted
by a candidate before the coming into
force of this section, subsection 451(2)
shall apply as if paragraphs 451(2)(f) to
(h.1) of the Canada Elections Act, as they
read immediately before the coming into
force of this section, continued to be in
force except that paragraph 451(2)(h)
shall be applied without regard to the
words ``either directly or through a
registered party that endorses the
candidate or through one of its trust
funds, a trust fund established for the
election of the candidate or an electoral
district association''.
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| Statement of
assets and
liabilities
|
71. (1) Within six months after becoming
registered under Division 1.1 of Part 18 of
the Canada Elections Act, as enacted by this
Act, the registered association of a political
party that is already registered on the
coming into force of this section may
provide the Chief Electoral Officer, in
addition to the documents required by
section 403.05 of that Act, with a report
including
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(a) a statement of contributions received
by the registered association since the last
general election and before the coming
into force of this section from the
following classes of contributor:
individuals, businesses, commercial
organizations, governments, trade
unions, corporations without share
capital other than trade unions, and
unincorporated organizations or
associations other than trade unions;
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(b) the number of contributors in each
class listed in paragraph (a);
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(c) the name and address of each
contributor in a class listed in paragraph
(a) who made contributions of a total
amount of more than $200 to the
registered association, and that total
amount; and
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(d) in the case of a numbered company
that is a contributor referred to in
paragraph (c), the name of the chief
executive officer or president of that
company.
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| Prohibited
transfers
|
(2) No registered association of a political
party that is already registered on the
coming into force of this section shall
transfer to a registered party, another
registered association or a candidate any
contributions that were received by the
registered association during the period
mentioned in paragraph (1)(a) unless it has
filed the report under subsection (1).
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| Offence and
punishment
|
(3) A registered association that wilfully
contravenes subsection (2) is guilty of an
offence and is liable
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(a) on summary conviction, to a fine of
not more than $2,000; or
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(b) on conviction on indictment, to a fine
of not more than $5,000.
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| Ceasing to
have effect
|
(4) This section ceases to have effect on
the day that is five years after the day on
which it comes into force.
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| Proportionate
allowance
|
72. For the quarter during which this
section comes into force, the allowance
payable to a registered party under section
435.02 of the Canada Elections Act, as
enacted by this Act, shall be proportionate
to that part of the quarter during which that
section is in force.
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| R.S., c. 1, (5th
Supp.)
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73. (1) Subsections 127(3) to (4.1) of the
Income Tax Act are replaced by the
following:
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| Monetary
contributions
- Canada
Elections Act
|
(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 referred to in the Canada
Elections Act made by the taxpayer in the year
to a registered party, a registered association ,
or a candidate, referred to in that Act ,
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(a) when that total does not exceed $400 ,
75% of that total,
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(b) when that total exceeds $400 and does
not exceed $750 , $300 plus 50% of the
amount by which that total exceeds $400 ,
and
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(c) when that total exceeds $750 , the lesser
of
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(ii) $475 plus 33 1/3% of the amount by
which the total exceeds $750 ,
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if payment of each monetary contribution that
is included in that total is evidenced by filing
with the Minister a receipt, signed by the agent
authorized under that Act to accept that
monetary contribution , that contains
prescribed information.
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| Issue of
receipts
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(3.1) A receipt referred to in subsection (3)
must be issued only in respect of the
monetary contribution that it provides
evidence for and only to the contributor who
made it.
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| Monetary
contributions
- form and
content
|
(4.1) For the purpose of subsections (3),
(3.1) and (4.2), a monetary contribution made
by a taxpayer may be in the form of cash or of
a negotiable instrument issued by the
taxpayer. However, it does not include
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(a) a monetary contribution that a taxpayer
who is an agent authorized under the
Canada Elections Act to accept monetary
contributions makes in that capacity; or
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(b) a monetary contribution in respect of
which a 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.
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(2) Subsection (1) applies to monetary
contributions made in taxation years
ending after 2003.
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(3) For monetary contributions made in
2004 taxation years but before the day on
which subsection 74(1) comes into force,
subsection 127(3) of the Income Tax Act is to
be read as enacted by subsection (1) except
that the expression ``to a registered party, a
registered association, or a candidate'' is to
be replaced by the expression ``to a
registered party or a candidate''.
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(4) If the day on which subsection 74(1)
comes into force occurs during an election
period, within the meaning assigned by the
Canada Elections Act, subsection 127(3) of
the Income Tax Act is to be read, in respect
of that election, as described by subsection
(3).
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74. (1) Section 230.1 of the Act is replaced
by the following:
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| Records re
monetary
contributions
- Canada
Elections Act
|
230.1 (1) Every agent authorized under the
Canada Elections Act to accept monetary
contributions referred to in that Act shall keep
records, sufficient to enable each monetary
contribution within the meaning assigned by
subsection 127(4.1) that they receive and the
expenditures that they make to be verified,
(including a duplicate of the receipt referred
to in subsection 127(3) for each of those
monetary contributions ) at
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(a) in the case of an agent other than an
official agent of a candidate , the address
recorded in the registry of parties or of
registered associations referred to in the
Canada Elections Act ; and
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(b) in the case of an official agent of a
candidate, the agent's address set out in the
nomination papers filed under that Act with
the returning officer when the candidate
was a prospective candidate or any other
address that the Minister designates.
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| Information
Return
|
(2) Each agent to whom subsection (1)
applies shall file with the Minister an
information return in prescribed form and
containing prescribed information. The return
is to be filed within the period for the filing of
a financial transactions return or an electoral
campaign return, as the case may be, under the
Canada Elections Act .
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| Application of
subsections
230(3) to (8)
|
(3) Subsections 230(3) to (8) apply, with
any modifications that the circumstances
require, in respect of the keeping of records by
agents as required by subsection (1).
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(2) On and after the day on which this Act
receives royal assent but before the day on
which subsection (1) comes into force,
subsection 230.1 of the Income Tax Act is to
be read as enacted by subsection (1) except
that paragraph 230.1(1)(a), as enacted by
that subsection, is to be read without
reference to the expression ``or of registered
associations''.
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(3) If the day on which subsection (1)
comes into force occurs during an election
period, within the meaning assigned by the
Canada Elections Act, paragraph
230.1(1)(a) of the Income Tax Act is to be
read, in respect of that election, as
described by subsection (2).
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