(a) the absence, death, illness or misconduct of the financial agent or a predecessor;
	(b) the absence, death, illness or misconduct of a clerk or an officer of the financial agent, or a predecessor of one of them; or
	(c) inadvertence or an honest mistake of fact.
Extension or correction - judge	403.42 (1) The financial agent of a registered association or, if the financial agent is absent or incapacitated, the chief executive officer of the association, may apply to a judge who is competent to conduct a recount for an order
	(a) relieving the association from complying with a request referred to in subsection 403.4(2); or
	(b) authorizing an extension referred to in paragraph 403.41(1)(a) or correction referred to in paragraph 403.41(1)(b).
	The applicant shall notify the Chief Electoral Officer of the application.
Deadline	(2) An application may be made
	(a) under paragraph (1)(a), within the specified period referred to in subsection 403.4(2) or within the two weeks after the expiration of that period; or
	(b) under paragraph (1)(b), within two weeks after, as the case may be,
	(i) the rejection of an application, made in accordance with section 403.41, for the extension or correction, or
	(ii) the expiration of the extended period or specified period authorized under paragraph 403.41(1)(a) or (b).
Grounds	(3) A judge may not grant an order unless he or she is satisfied that the circumstances giving rise to the application arose by reason of one of the factors referred to in subsection 403.41(3).
Contents of order	(4) An order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act.
Date of authorization	(5) For the purposes of this Act, an extension or correction referred to in subsection (1) is authorized on the date of the order or, if the order specifies that conditions are to be met, the date as of which the applicant has met them.
2001, c. 27, s. 214	24. Section 404 of the Act is replaced by the following:
Ineligible contributors	404. (1) No person or entity other than an individual who is a citizen or permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a candidate, a leadership contestant or a nomination contestant.
Return of contributions	(2) If a registered party, a registered association, a candidate, a leadership contestant or a nomination contestant receives a contribution from an ineligible contributor, the chief agent of the registered party, the financial agent of the registered association, the official agent of the candidate or the financial agent of the leadership contestant or nomination contestant, as the case may be, shall, within 30 days after becoming aware of the ineligibility, return the contribution unused to the contributor or, if that is not possible, pay the amount of it or, in the case of a non-monetary contribution, an amount of money equal to its commercial value, to the Chief Electoral Officer who shall forward that amount to the Receiver General.
Provincial divisions	(3) For greater certainty, contributions to and expenses of a provincial division of a registered party are contributions to and expenses of the party. Similarly, transfers to or by the division are transfers to or by the party.
Registered agents	(4) A provincial division of a registered party may, subject to any terms and conditions that it specifies, appoint registered agents. This Act applies to those agents as if they were registered agents appointed by the party under subsection 375(1).
Contributions at electoral district level	404.1 (1) Despite subsection 404(1), contributions may be made by a corporation or a trade union that do not exceed
	(a) $1,000 in total in any calendar year to the registered associations, nomination contestants and candidates of a particular registered party; and
	(b) $1,000 in total to a candidate for a particular election who is not the candidate of a registered party.
If two elections in a year	(1.1) Despite paragraph (1)(a), if two elections are held in an electoral district in a calendar year and a corporation or trade union has, before the polling day of the first election, made a contribution under that paragraph to the registered association, the nomination contestants or the candidate of a particular registered party in that electoral district, the corporation or trade union may make contributions not exceeding $1000 in total to the registered association, the nomination contestants and the candidate of the registered party in that electoral district during the election period for the second election.
Applicable in one electoral district only	(1.2) A corporation or trade union may make contributions under subsection (1.1) in respect of the registered association, the nomination contestants and the candidate of any particular registered party in only one electoral district in any calendar year.
If contribution made to unsuccessful nomination contestant	(1.3) Despite paragraph (1)(a), if a corporation or trade union has in any calendar year made a contribution under that paragraph to an individual who is a nomination contestant in an electoral district in a nomination contest held in that year but who is not endorsed by the registered party as its candidate, the corporation or trade union may during that year make contributions not exceeding $1000 in total to the endorsed candidate after he or she is endorsed.
Restrictions	(1.4) A corporation or trade union may make contributions under subsection (1.3) in respect of the candidate of any particular registered party in respect of only one election and in only one electoral district in any calendar year.
Definitions	(2) The following definitions apply in this section.
``corporation' ' « personne morale »	``corporation'' means a corporation together with
	(a) any other corporation controlled, directly or indirectly in any manner whatever, by the corporation; and
	(b) any other corporation that is controlled by the same person or group of persons that controls the corporation, directly or indirectly in any manner whatever.
``trade union'' « syndicat »	``trade union'' means any organization of employees - the purposes of which include the regulation of relations between employers and employees - together with all of its branches or locals.
Ineligible contributors	(3) The following are not eligible to make a contribution under subsection (1):
	(a) a corporation that does not carry on business in Canada;
	(b) a trade union that does not hold bargaining rights for employees in Canada;
	(c) a Crown corporation as defined in section 2 of the Financial Administration Act; and
	(d) a corporation in respect of which the Government of Canada contributes more than 50% of its funding.
Contributions - inclusions and exclusions	404.2 (1) Any money that is used for a candidate's, leadership contestant's or nomination contestant's campaign out of the candidate's or contestant's own funds is considered to be a contribution for the purposes of this Act.
Exclusions - party, registered associations and candidates	(2) A provision of goods or services or a transfer of funds is permitted and is not a contribution for the purposes of this Act if it is
	(a) from a registered party to an electoral district association of the party or a candidate endorsed by the party;
	(b) from a registered association to the party with which it is affiliated, another registered association of the party or a candidate endorsed by the party;
	(c) from a candidate endorsed by a registered party to the party or a registered association of the party; or
	(d) from a candidate to himself or herself in his or her capacity as a nomination contestant in respect of the same election.
Exclusions - leadership contestants and nomination contestants	(3) A transfer of funds is permitted and is not a contribution for the purposes of this Act if it is
	(a) from a leadership contestant of a registered party to the party or a registered association of the party;
	(b) from a nomination contestant of a registered party to the party, the registered association of the party that held the nomination contest or the official agent of the candidate endorsed by the party in the electoral district in which the nomination contest was held; or
	(c) from a registered party to a leadership contestant with funds from a directed contribution referred to in subsection 404.3(3).
Exception	(4) A registered association, a nomination contestant or a candidate of a registered party may not transfer to the party any amount received in accordance with section 404.1 or 405.3.
Exception	(5) The provision, by an employer who is eligible to make a contribution, of a paid leave of absence during an election period to an employee for the purpose of allowing the employee to be a nomination contestant or candidate is not a contribution.
Exception	(6) The payment by an individual during a year of fees of not more than $25 per year in relation to a period of not more than 5 years for membership in a registered party is not a contribution.
Certain transfers prohibited	404.3 (1) No registered party and no electoral district association of a registered party shall provide goods or services or transfer funds to a leadership contestant or a nomination contestant, unless the goods or services are offered equally to all contestants .
Definition of ``directed contribution''	(2) In this section, ``directed contribution'' means an amount, being all or part of a contribution made to a registered party, that the contributor requests in writing be transferred to a particular leadership contestant.
Exception	(3) Subsection (1) does not apply to an amount transferred out of a directed contribution by the registered party to the leadership contestant mentioned in the request if the party provides, with the amount transferred, a statement in the prescribed form setting out the name and address of the contributor, the amount and date of the contribution, the amount of the directed contribution, the amount that the party is transferring and the date of the transfer.
Presumption	(4) The amount of a directed contribution for transfer to a leadership contestant is deemed to be a contribution made by the contributor to the contestant.
Issuance of receipts	404.4 (1) Any person who is authorized to accept contributions on behalf of a registered party, a registered association, a candidate, a leadership contestant or a nomination contestant shall issue a receipt - of which he or she shall keep a copy - for each contribution of more than $25 that he or she accepts.
Record keeping	(2) Where anonymous contributions of $25 or less per person are collected in response to a general solicitation at a meeting or fundraising event related to the affairs of a registered party, a registered association, a candidate, a leadership contestant, or a nomination contestant, the person authorized to accept those contributions must record the following:
	(a) a description of the function at which the contributions were collected;
	(b) the date of the function;
	(c) the approximate number of people at the function; and
	(d) the total amount of anonymous contributions accepted.
	25. Section 405 of the Act is replaced by the following:
Contribution limits	405. (1) No individual shall make contributions that exceed
	(a) $5,000 in total in any calendar year to a particular registered party and its registered associations, nomination contestants and candidates;
	(b) $5,000 in total to a candidate for a particular election who is not the candidate of a registered party; and
	(c) $5,000 in total to the leadership contestants in a particular leadership contest.
Exception	(2) Subsection (1) does not apply to contributions that are made by way of an unconditional, non-discretionary testamentary disposition.
Attribution of certain contributions	(3) For the purposes of subsection (1), a contribution to a person who presents himself or herself as seeking the endorsement of a particular registered party shall be treated as a contribution referred to in paragraph (1)(a) to a candidate of that party and a contribution to a person who presents himself or herself as seeking to be a candidate not endorsed by any registered party shall be treated as a contribution referred to in paragraph (1)(b).
Exception - certain contributions to own campaign	(4) The following contributions shall not be taken into account in calculating contributions for the purposes of subsection (1):
	(a) contributions that do not exceed $5,000 in total by a nomination contestant or candidate of a registered party out of his or her own funds to his or her own campaigns as a nomination contestant or candidate;
	(b) contributions that do not exceed $5,000 in total by a candidate for a particular election who is not the candidate of a registered party out of his or her own funds to his or her own campaign; and
	(c) contributions that do not exceed $5,000 in total by a leadership contestant in a particular leadership contest out of his or her own funds to his or her own campaign.
Deemed to be contributions	(5) For the purposes of this Act, contributions made to a leadership contestant within 18 months after a leadership contest are deemed to be contributions for that contest.
Adjustment for inflation	405.1 (1) The inflation adjustment factor applicable to the limits established under subsections 404.1(1) and 405(1) and paragraph 405.3(2)(b) , in effect for a period of one year beginning on each April 1, is a fraction with
	(a) a numerator that is the annual average Consumer Price Index, as published by Statistics Canada under the authority of the Statistics Act, for the calendar year immediately before that date, calculated on the basis of 1992 being equal to 100; and
	(b) a denominator that is 119.0, which is the annual average Consumer Price Index, as published by Statistics Canada under the authority of the Statistics Act, for 2002, calculated on the basis of 1992 being equal to 100.
Adjustment	(2) The amounts set out in subsections 404.1(1) and 405(1) and paragraph 405.3(2)(b) shall be multiplied by the annual inflation adjustment factor referred to in subsection (1) and the resulting amounts apply
	(a) in the cases referred to in paragraphs 404.1(1)(a) and 405(1)(a) and subparagraph 405.3(2)(b)(i) , during the calendar year that commences in that year;
	(b) in the cases referred to in paragraphs 404.1(1)(b) and 405(1)(b) and subparagraph 405.3(2)(b)(ii) , with respect to an election whose writ is issued during that year; and
	(c) in the case referred to in paragraph 405(1)(c), with respect to a leadership contest that begins during that year.
	The resulting amounts shall be rounded to the nearest hundred dollars.
Publication	(3) Before each April 1, the Chief Electoral Officer shall cause to be published in the Canada Gazette the amounts applicable from that date.
No circumvention of limits	405.2 (1) No person or entity shall
	(a) circumvent, or attempt to circumvent, the prohibition under subsection 404(1) or a limit set out in subsection 404.1(1) or 405(1) or paragraph 405.3(2)(b) ; or
	(b) act in collusion with another person or entity for that purpose.
No concealing of source of contribution	(2) No person or entity shall
	(a) conceal, or attempt to conceal, the identity of the source of a contribution governed by this Act; or
	(b) act in collusion with another person or entity for that purpose.