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Bill C-2

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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 give an opinion in the report 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 the 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 required information and explanation; or
	(c) based on the auditor's 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 the 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 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 appointed auditor of the party and their signed consent to act;
	(h) the name and address of the party's chief agent and his or her signed consent to act; 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 eligible 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 it, 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 it;
	(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 is eligible for registration under 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), (3) and (4) and 383(1) and section 384 loses its eligibility to become a registered party.
Registration	370. (1) An eligible party becomes a registered party if it has candidates whose nomination has been confirmed in 50 electoral districts for a general election and its application to become registered was made 60 days before the issue of the writs for the general election and has not been withdrawn.
Late application	(2) A political party that makes its application after the 60 days referred to in subsection (1) becomes a registered party for the next following general election if it satisfies the requirements of that subsection.
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	(4) An eligible party loses its eligibility on being informed, under subsection (3), that it has not been registered.
Eligible party deemed registered	(5) For the purposes of sections 407, 422, 429 and 435, an eligible party that becomes registered under subsection (1) is deemed to have been registered from the issue of the writs for that 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 registered 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, prepared in accordance with generally accepted accounting principles, 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 and in accordance with generally accepted accounting principles the information on which it 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. Without delay after becoming registered, a political party shall, if necessary, vary its fiscal period so that it ends at the end of the calendar year. The then current 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).
	Registered Agents and Auditors
Registered agents	375. (1) A registered party may, subject to any terms and conditions that it specifies, appoint persons to act as its registered agents.
Electoral district agents	(2) On the recommendation of an electoral district association of a registered party, the registered party may appoint a person, to be known as an electoral district agent, to exercise the powers and perform the duties of a registered agent of the registered party in the electoral district.
Report of appointment	(3) Within 30 days after an appointment of a person as a registered agent, the registered party shall provide the Chief Electoral Officer with a written report, certified by its leader or chief agent, that includes the person's name and address and any terms and conditions to which the appointment is subject. The Chief Electoral Officer shall enter that information in the registry of parties.
Agents - eligible corporations	376. (1) A corporation incorporated under the laws of Canada or a province is eligible to be
	(a) a chief agent or a registered agent of a registered party; or
	(b) a chief agent or an agent of an eligible party.
Agents - ineligible persons	(2) The following persons are not eligible to be a chief agent, a registered agent or an agent:
	(a) an election officer;
	(b) an auditor appointed as required by this Act;
	(c) subject to subsection (1), a person who is not an elector; and
	(d) a person who does not have the capacity to enter into contracts in the province in which the person ordinarily resides.
Auditor - eligibility	377. (1) Only the following are eligible to be an auditor for a registered party or an eligible party:
	(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 of which every partner is a member in good standing of a corporation, an association or an institute of professional accountants.
Auditor - ineligible persons	(2) The following persons are not eligible to be an auditor:
	(a) an election officer;
	(b) a candidate;
	(c) an official agent of a candidate;
	(d) a chief agent of a registered party or an eligible party; and
	(e) a registered agent of a registered party.
Consent	378. A registered party or an eligible party shall obtain from a chief agent or auditor, on appointment, their signed consent to so act.
Death, incapacity, resignation or revocation	379. (1) In the event of the death, incapacity, resignation or revocation of the appointment of its chief agent or auditor, a registered party or eligible party shall without delay appoint a replacement.
Report of appointment	(2) Within 30 days after the appointment of a replacement under subsection (1), a registered party or eligible party shall inform the Chief Electoral Officer of it by providing a report under subsection 382(1).
Only one chief agent and auditor	380. A registered party or eligible party shall have only one chief agent and one auditor at a time.
Prohibition - agents	381. (1) No person who is not eligible to be a chief agent or registered agent of a registered party or of an eligible party shall so act.
Prohibition - auditor	(2) No person who is not eligible to be an auditor of a registered party or an eligible party shall so act.
	Change of Information in Registry of Parties
Changes in registered information	382. (1) Within 30 days after a change in the information referred to in subsection 366(2), a registered party or eligible party shall report the change in writing to the Chief Electoral Officer. The report must be certified by the party's leader.
New name, abbreviation or logo	(2) A report of a change in the information referred to in paragraphs 366(2)(a) to (c) must include a copy of the resolution of the party to make the change. If the changed information complies with subparagraph 368(a)(i) or (ii), the change is deemed to be effective as of
	(a) the day after polling day, in the case of a report made during an election period; and
	(b) the day on which the report was made, in any other case.
New leader	(3) A report of a change of leader for a party must include a copy of the resolution of the party to appoint the new leader, certified by the new leader and another officer of the party.
New auditor or chief agent	(4) A report under subsection (1) that involves the replacement of the auditor or chief agent must include a copy of the signed consent under section 378.
Registration of change	(5) The Chief Electoral Officer shall enter any change in the information referred to in this section in the registry of parties.
Confirmation of information at general election	383. (1) A registered party and an eligible party shall, not later than 10 days after the issue of the writs for a general election, provide the Chief Electoral Officer with
	(a) a statement certified by its leader confirming the validity of the information on the party in the registry of parties; or
	(b) if there is a change in that information, the report referred to in subsection 382(1).
Endorsement of candidates	(2) A registered party and an eligible party, whose leader designates representatives to endorse candidates at a general election, shall include with the statement or report referred to in subsection (1) a statement certified by its leader that sets out the names of the designated representatives.
Confirmation of registration yearly	384. On or before June 30 of every year, a registered party and an eligible party shall provide the Chief Electoral Officer with

Bill C-2

PART 18

FINANCIAL ADMINISTRATION

General Provisions

DIVISION 1