(a) the nomination contestant's financial agent; or

    (b) the nomination contestant, if there is no financial agent.

Bar to recovery

(2) A claimant is barred from recovery of a claim to be paid if the invoice or other document evidencing the claim is sent more than three months after the selection date.

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 four months

478.17 (1) A claim for nomination campaign expenses that has been sent in accordance with section 478.16 must be paid within four months after the selection date, or in the case referred to in subsection 478.23(7), the polling day.

Exceptions

(2) The requirement to pay a claim within four months does not apply to a claim in respect of which

    (a) the documents may be sent within a new period under subsection 478.16(3);

    (b) the Chief Electoral Officer has authorized payment under section 478.19;

    (c) a judge has authorized payment under section 478.2; or

    (d) proceedings have been commenced under section 478.21.

Unenforceabl e contracts

478.18 A contract involving a nomination campaign expense in relation to a nomination contestant is not enforceable against the contestant unless entered into by the contestant personally or by the contestant's financial agent.

Irregular claims or payments - Chief Electoral Officer

478.19 (1) On the written application of a person with a claim to be paid for a nomination campaign expense in relation to a nomination contestant or of the contestant's financial agent or the contestant in relation to such a claim, the Chief Electoral Officer may, on being satisfied that there are reasonable grounds for so doing, in writing authorize the payment, through the contestant's financial agent, of the amount claimed if

    (a) the invoice or other document evidencing the claim was not sent in accordance with section 478.16; or

    (b) the payment was not made in accordance with subsection 478.17(1).

Conditions

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

Irregular claims and payments - judge

478.2 On the application of a person with a claim to be paid for a nomination campaign expense in relation to a nomination contestant or on the application of the contestant's financial agent or the contestant, as the case may be, a judge who is competent to conduct a recount may, on being satisfied that there are reasonable grounds for so doing, by order authorize the payment, through the contestant's financial agent, of the amount claimed if

    (a) the applicant establishes that an authorization under subsection 478.19(1) has been refused and that the invoice or other document evidencing the claim was not sent in accordance with section 478.16 or the payment has not been made in the four-month period referred to in subsection 478.17(1); or

    (b) the amount claimed has not been paid in accordance with an authorization obtained under subsection 478.19(1) and the applicant establishes their inability to comply with the authorization for reasons beyond their control.

The applicant shall notify the Chief Electoral Officer that the application has been made.

Proceedings to recover payment

478.21 (1) A person who has sent a claim in accordance with section 478.16 may commence proceedings in a court of competent jurisdiction to recover any unpaid amount

    (a) at any time, if the nomination contestant or his or her financial agent refuses to pay that amount or disputes that it is payable; or

    (b) after the end of the period referred to in subsection 478.17(1) or any extension of that period authorized by subsection 478.19(1) or section 478.2, in any other case.

Payment deemed properly made

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

Deemed contributions

478.22 (1) An unpaid claim mentioned in a return referred to in subsection 478.23(1) that remains unpaid, in whole or in part, on the day that is 18 months after the selection date - or in the case referred to in subsection 478.23(7), after the polling day - is deemed to be a contribution of the unpaid amount to the nomination contestant made as of 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,

    (a) is the subject of a binding agreement to pay;

    (b) is the subject of a legal proceeding to secure its payment;

    (c) is the subject of a dispute as to the amount the nomination contestant was liable to pay or the amount that remains unpaid; or

    (d) has been written off by the creditor as an uncollectable debt in accordance with the creditor's normal accounting practices.

Notice

(3) A nomination contestant or a financial agent 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.

Return on Financing and Expenses in a Nomination Campaign

Nomination campaign return

478.23 (1) The financial agent of a nomination contestant who has accepted contributions of $500 or more in total or incurred nomination campaign expenses of $500 or more in total shall provide the Chief Electoral Officer with the following in respect of a nomination campaign:

    (a) a nomination campaign return, substantially in the prescribed form, on the financing and nomination campaign expenses for the nomination campaign;

    (b) if the appointment of an auditor is required under subsection 478.25(1), the auditor's report on the return made under section 478.28;

    (c) a declaration, in the prescribed form, made by the financial agent that the return is complete and accurate; and

    (d) a declaration, in the prescribed form, made by the nomination contestant that the return is complete and accurate.

Contents of return

(2) The nomination campaign return shall include the following in respect of the nomination contestant:

    (a) a statement of nomination campaign expenses;

    (b) a statement of disputed claims that are the subject of proceedings under section 478.21;

    (c) a statement of unpaid claims that are, or may be, the subject of an application under section 478.19 or 478.2;

    (d) a statement of contributions received from any of the following classes of contributor: individuals, corporations, trade unions and unincorporated associations other than trade unions;

    (e) the number of contributors in each class listed in paragraph (d);

    (f) the name and address of each contributor who made contributions of a total amount of more than $200 to the nomination contestant, that total amount, as well as the amount of each such contribution and the date on which it was received by the contestant;

    (g) in the case of a numbered company that is a contributor referred to in paragraph (f), the name of the chief executive officer or president of that company;

    (h) a statement of the commercial value of goods or services provided and of funds transferred by the nomination contestant to a registered party, a registered association, or a candidate; and

    (i) a statement of contributions received but returned to the contributor or otherwise dealt with in accordance with this Act.

Supporting documents

(3) Together with the nomination campaign return, the financial agent of a nomination contestant shall provide to the Chief Electoral Officer documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques, any statements and declarations provided to the financial agent by virtue of paragraph 405.3(2)(c) and subsection 405.3(4) and the contestant's written statement concerning personal expenses referred to in subsection 478.31(1).

Order for additional supporting documents

(4) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (3) are not sufficient, the Chief Electoral Officer may require the financial agent to provide by a specified date any additional documents that are necessary to comply with that subsection.

Loans

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

Period for providing documents

(6) The documents referred to in subsection (1) must be provided to the Chief Electoral Officer within four months after the selection date.

Exception

(7) Despite subsection (6), if the selection date of a nomination contest falls within an election period for that electoral district or the 30 days before it, a nomination contestant may submit the documents referred to in subsection (1) within the period for candidates referred to in subsection 451(4).

Declaration of nomination contestant

(8) A nomination contestant shall, within four months after the selection date, send to his or her financial agent the declaration referred to in paragraph (1)(d).

Death of nomination contestant

(9) If a nomination contestant dies without having sent the declaration within the period referred to in subsection (8),

    (a) he or she is deemed to have sent the declaration in accordance with that subsection; and

    (b) the financial agent is deemed to have sent the declaration to the Chief Electoral Officer in accordance with subsection (1).

When contributions forwarded to Receiver General

478.24 The financial agent of a nomination contestant shall, without delay, pay an amount of money equal to the value of a contribution received by the contestant to the Chief Electoral Officer who shall forward it to the Receiver General, if

    (a) the financial agent cannot determine to which of the classes listed in paragraph 478.23(2)(d) the contributor belongs; or

    (b) the name of the contributor of a contribution of more than $10, the name or the address of the contributor having made contributions of a total amount of more than $200 or the name of the chief executive officer or president of a contributor referred to in paragraph 478.23(2)(g) is not known.

Appointment of auditor

478.25 (1) A nomination contestant who has accepted contributions of $10,000 or more in total or incurred nomination campaign expenses of $10,000 or more in total must appoint an auditor without delay.

Eligibility criteria

(2) The following are eligible to be an auditor for a nomination contestant:

    (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or

    (b) a partnership every partner of which is a member in good standing of a corporation, an association or an institute of professional accountants.

Ineligibility criteria

(3) The following persons are not eligible to be an auditor for a nomination contestant:

    (a) election officers and members of the staff of returning officers;

    (b) chief agents of registered parties or eligible parties and registered agents of registered parties;

    (c) candidates and official agents of candidates;

    (d) electoral district agents of registered associations;

    (e) leadership contestants and their leadership campaign agents;

    (f) nomination contestants and their financial agents; and

    (g) financial agents of registered third parties.

Notification of appointment

(4) Every nomination contestant, 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 signed declaration by the auditor accepting the appointment.

New auditor

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

Only one auditor

478.26 A nomination contestant shall have no more than one auditor at a time.

Prohibition - auditors

478.27 No person who is not eligible to be an auditor of a nomination contestant shall so act.

Auditor's report

478.28 (1) An auditor of a nomination contestant appointed in accordance with subsection 478.25(1) shall, as soon as practicable after the selection date, report to the nomination contestant's financial agent on the nomination campaign return for that campaign 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.

Statement

(2) The auditor's report shall include any statement that the auditor considers necessary if

    (a) the return does not present fairly the information contained in the financial records on which it is based;

    (b) the auditor has not received from the nomination contestant or his or her financial agent all the information and explanation that the auditor required; or

    (c) based on the examination, it appears that proper accounting records have not been kept by the financial agent.

Right of access

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

Ineligible to prepare report

(4) A person referred to in subsection 478.25(3) who is a partner or an associate of an auditor of a nomination contestant or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, may not participate, other than in the manner referred to in subsection (3), in the preparation of the auditor's report.

Extended period for nomination contestants outside Canada

478.29 (1) Despite subsection 478.23(6), a nomination contestant who is outside Canada when the other documents referred to in subsection 478.23(1) are provided shall, within 14 days after returning to Canada, provide the Chief Electoral Officer with the nomination contestant's declaration concerning his or her nomination campaign return referred to in paragraph 478.23(1)(d).

No extended period for financial agent

(2) Subsection (1) does not apply to excuse a nomination contestant's financial agent from complying with his or her obligations under this Act to prepare the return on the contestant's nomination campaign expenses and make a declaration concerning it referred to in paragraph 478.23(1)(c).

Updating financial reporting documents

478.3 (1) After the period referred to in subsection 478.23(6) or (7), as the case may be, the nomination contestant's financial agent shall provide the Chief Electoral Officer with an updated version of any document referred to in subsection 478.23(1) that relates to a claim involving

    (a) an extended period of recoverability under subsection 478.16(3) because of the death of a claimant;

    (b) an authorization to pay under section 478.19;