Bill C-23

Merger of Registered Parties

421. (1) Two or more registered parties may, at any time other than during the period beginning 30 days before the issue of a writ for an election and ending on polling day, apply to the Chief Electoral Officer to become a merged registered party.

(2) An application to merge two or more registered parties shall

(a) be certified by the leaders of the merging parties;

(b) be accompanied by a resolution from each of the merging parties approving the proposed merger; and

(c) contain the information required from a political party to become a registered party, except for the information referred to in paragraph 385(2)(i).

422. (1) The Chief Electoral Officer shall amend the registry of political parties by replacing the names of the merging parties with the name of the merged party if

(a) the application for the merger was not made in the period referred to in subsection 421(1); and

(b) he or she is satisfied that

(i) the merged party is eligible for registration under this Act, and

(ii) the merging parties have discharged their obligations under this Act, including their obligations to report on their financial transactions and their election expenses and to maintain valid and up-to-date information concerning their registration.

(2) The Chief Electoral Officer shall notify the officers of the merging parties in writing whether the registry of political parties is to be amended under subsection (1).

(3) If the Chief Electoral Officer amends the registry of political parties, he or she shall cause to be published in the Canada Gazette a notice that the names of the merging parties have been replaced in the registry with the name of the merged party.

423. (1) A merger of registered parties takes effect on the day on which the Chief Electoral Officer amends the registry of political parties under subsection 422(1).

(2) On the merger of two or more registered parties,

(a) the merged party is the successor of each merging party;

(b) the merged party becomes a registered party;

(c) the assets of each merging party are transferred to the merged party;

(d) the merged party is responsible for the liabilities of each merging party;

(e) the merged party is responsible for the obligations of each merging party to report on its financial transactions and election expenses for any period before the merger took effect;

(f) the merged party replaces a merging party in any proceedings, whether civil, penal or administrative, by or against the merging party; and

(g) any decision of a judicial or quasi-judicial nature involving a merging party may be enforced by or against the merged party.

(3) On the merger of registered parties, any registered association of a merging party is deregistered and, despite paragraph 447(c), may transfer goods or funds to the merged party or a registered association of the merged party in the six months immediately after the merger. Any such transfer is not a contribution for the purposes of this Act.

424. Within six months after a merger

(a) each of the merging parties shall provide the Chief Electoral Officer with the documents referred to in subsection 432(1) for

(i) the portion of its current fiscal period that ends on the day before the day on which the merger takes effect, and

(ii) any earlier fiscal period for which those documents have not been provided; and

(b) the merged party shall provide the Chief Electoral Officer with

(i) a statement, prepared in accordance with generally accepted accounting principles, of its assets and liabilities, including any surplus or deficit, at the date of the merger,

(ii) a report on that statement made by the merged 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 was based, and

(iii) a declaration in the prescribed form by the chief agent of the merged party that the statement is complete and accurate.

Subdivision b

Financial Administration of Registered Parties

General

425. The chief agent of a registered party is responsible for administering its financial transactions and for reporting on them in accordance with this Act.

426. (1) No person or entity, other than a registered agent of a registered party or a person authorized under subsection 381(1), shall pay the registered party’s expenses.

(2) No person or entity, other than a registered agent of a registered party, shall incur the registered party’s expenses.

(3) No person or entity, other than a registered agent of a registered party, shall accept contributions to the registered party or borrow money on its behalf.

(4) No person or entity, other than a registered agent of a registered party, shall, on behalf of the registered party,

(a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or

(b) provide goods or services, or transfer funds, if the provision or transfer is permitted under that section.

Recovery of Claims for Debts

427. A person who has a claim to be paid for a debt of a registered party shall send the invoice or other document evidencing the claim to the registered party or one of its registered agents.

428. If a claim for an expense is evidenced by an invoice or other document that has been sent under section 427, the claim shall be paid within three years after the day on which payment of it is due.

429. A person who has sent an invoice or other document evidencing a claim under section 427 may commence proceedings in a court of competent jurisdiction to recover any unpaid amount

(a) at any time, if the registered agent refuses to pay that amount or disputes that it is payable; or

(b) after the end of the period referred to in section 428, in any other case.

Maximum Election Expenses

430. (1) The maximum amount that is allowed for election expenses of a registered party for an election is the product of

(a) $0.735 multiplied by the number of names on the preliminary lists of electors for electoral districts in which the registered party has endorsed a candidate or by the number of names on the revised lists of electors for those electoral districts, whichever is greater, and

(b) the inflation adjustment factor published by the Chief Electoral Officer under section 384 that is in effect on the date of the issue of the writ or writs for the election.

(2) If an election period is longer than 37 days, then the maximum amount calculated under subsection (1) is increased by adding to it the product of

(a) one thirty-seventh of the maximum amount calculated under subsection (1), and

(b) the number of days in the election period minus 37.

(3) For the purpose of subsections (1) and (2), an election expense of a registered party does not include

(a) a transfer made by or on behalf of it to candidates in the election; or

(b) an expense incurred by it through a registered agent, or person authorized under subsection 381(1), who was not acting within the scope of the registered agent’s authority.

431. (1) No chief agent of a registered party shall incur election expenses on the party’s behalf of a total amount of more than the maximum amount calculated under section 430.

(2) No registered party and no third party, as defined in section 349, shall act in collusion with each other for the purpose of circumventing the maximum amount referred to in subsection (1).

Financial Reporting

432. (1) For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with

(a) a financial transactions return, in the prescribed form, on the registered party’s financial transactions;

(b) the auditor’s report on the return made under subsection 435(1); and

(c) a declaration in the prescribed form by the chief agent that the return is complete and accurate.

(2) A financial transactions return shall set out

(a) the total amount of contributions received by the registered party;

(b) the number of contributors;

(c) the name and address of each contributor who made contributions of a total amount of more than $200 to the registered party, that total amount, as well as the amount of each of those contributions and the date on which the party received it;

(d) the name and address of each contributor who has made a contribution to the registered party that includes a directed contribution as defined in subsection 365(2), the amount of the contribution, the amount of the directed contribution and the date on which the party received it;

(e) a statement of the registered party’s assets and liabilities and any surplus or deficit in accordance with generally accepted accounting principles, including a statement of

(i) claims that are the subject of proceedings under section 429, and

(ii) unpaid claims, including those resulting from loans made to the registered party under section 373;

(f) a statement of the registered party’s revenues and expenses in accordance with generally accepted accounting principles;

(g) a statement, for each electoral district, of the commercial value of goods or services provided and of funds transferred by the registered party to a candidate or the electoral district association;

(h) a statement of each amount transferred to a leadership contestant out of a directed contribution as defined in subsection 365(2), the information referred to in paragraph (d) with respect to the contributor and the name of the leadership contestant to whom the amount has been transferred;

(i) a statement of the commercial value of goods or services provided and of funds transferred to the registered party from any of its registered associations, a nomination contestant, a candidate or a leadership contestant;

(j) a return for election expenses incurred for each by-election during the fiscal period that sets out

(i) a statement of expenses incurred by the registered party, whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses, and

(ii) a statement of non-monetary contributions used by it;

(k) a statement of the terms and conditions of each loan made to the registered party under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; and

(l) a statement of contributions received by the registered party but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act.

(3) If there is any amendment to the information in a statement referred to in paragraph (2)(k), including with respect to the giving of a guarantee or suretyship, then the registered party’s chief agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form.

(4) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referred to in paragraph (2)(k) and any report provided under subsection (3) as soon as feasible after receiving the information or report.

(5) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within six months after the end of the fiscal period.

(6) The statement of unpaid claims referred to in subparagraph (2)(e)(ii) shall include information indicating

(a) each unpaid claim in the statement for the previous fiscal period that has been paid in full since that statement was provided; and

(b) each claim that remains unpaid 18 months after the day on which it was due and each claim that remains unpaid 36 months after the day on which it was due.

(7) The statement shall include the following information concerning claims referred to in paragraph (6)(b):

(a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute;

(b) whether the claim is the subject of proceedings under section 429;

(c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid;

(d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule;

(e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and

(f) any other relevant information that could help explain why the amount is unpaid.

433. (1) If a registered party’s candidates for the most recent general election received at that election at least 2% of the number of valid votes cast, or at least 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate, the registered party’s chief agent shall provide the Chief Electoral Officer with a return, for each quarter of the fiscal period of the registered party, that includes the information required under paragraphs 432(2)(a) to (d), (i) and (l).

(2) A quarterly return shall be provided within 30 days after the end of the period to which it relates.

434. If the name of the contributor of a contribution of more than $20 to a registered party, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a registered party, is not known, one of the registered party’s registered agents shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General.

435. (1) A registered party’s auditor shall report to the party’s chief agent on the party’s financial transactions return 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 the return is based.

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

(a) the financial transactions return that is the subject of the report does not present fairly and in accordance with generally accepted accounting principles the information contained in the financial records on which it is based;

(b) the auditor has not received all of the information and explanations that the auditor required; or

(c) based on the examination, it appears that the registered party has not kept proper financial records.

(3) The auditor shall have access at any reasonable time to all of the party’s documents, and may require the party’s registered agents and officers to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

436. No chief agent of a registered party shall provide the Chief Electoral Officer with a document referred to in paragraph 432(1)(a) that

(a) the chief agent knows or ought reasonably to know contains a material statement that is false or misleading; or

(b) does not substantially set out the information required under subsection 432(2) or, in the case of a statement of unpaid claims referred to in subparagraph 432(2)(e)(ii), does not substantially set out information required under subsection 432(6) or (7).

Election Expenses Reporting

437. (1) For a general election, the chief agent of a registered party shall provide the Chief Electoral Officer with

(a) an election expenses return in the prescribed form;

(b) the auditor’s report referred to in subsection 438(1) on that return; and

(c) a declaration in the prescribed form by the chief agent that the return is complete and accurate.

(2) An election expenses return shall set out as an election expense each of

(a) the expenses incurred by the registered party, whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provid- er as defined in that section, that indicates the name of that provider and the amount of those expenses; and

(b) the non-monetary contributions used by the registered party as an election expense.

(3) The registered party’s chief agent shall provide the Chief Electoral Officer with the documents referred to in subsection (1) within eight months after the polling day for the general election.

438. (1) As soon as feasible after a general election, a registered party’s auditor shall report to its chief agent on its return on general election expenses 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 the return is based and the registered party and the chief agent have complied with the requirements of Division 1 of this Part and this Division.

(2) The auditor shall include in the report under subsection (1) any statement that the auditor considers necessary if

(a) the return that is the subject of the report does not present fairly the information contained in the financial records on which the return is based;

(b) the auditor has not received all of the information and explanations that the auditor required;

(c) based on the examination, it appears that the registered party has not kept proper financial records; or

(d) based on the examination, it appears that the registered party and the chief agent have not complied with the requirements of Division 1 of this Part and this Division.

(3) The auditor for a registered party shall have access at any reasonable time to all of the party’s documents, and may require the party’s registered agents and officers to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

439. No chief agent of a registered party shall provide the Chief Electoral Officer with a document referred to in paragraph 437(1)(a) that

(a) the chief agent knows or ought reasonably to know contains a material statement that is false or misleading; or

(b) does not substantially set out the information required under subsection 437(2).

Corrections, Revisions and Extended Reporting Periods

440. (1) The Chief Electoral Officer may correct a document referred to in subsection 432(1) or 437(1) if the correction does not materially affect its substance.

(2) The Chief Electoral Officer may in writing request a registered party’s chief agent to correct or revise, within a specified period, a document referred to in subsection 432(1) or 437(1).

(3) If the Chief Electoral Officer requests a correction or revision, the registered party’s chief agent shall provide him or her with the corrected or revised version of the document within the specified period.

441. (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the extension of a period referred to in subsection 432(5) or 437(3) unless he or she is satisfied that the chief agent’s failure to provide the required documents was deliberate or was the result of the chief agent’s failure to exercise due diligence.

(2) The application may be made within the period referred to in subsection 432(5) or 437(3) or within two weeks after the end of that period.

442. (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the correction or revision of a document referred to in subsection 432(1) or 437(1) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with.

(2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision.

(3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5).

(4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence.

(5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence.

443. (1) The chief agent of a registered party or, if the chief agent is absent or unable to perform their duties, its leader, may apply to a judge for an order

(a) relieving the chief agent from the obligation to comply with a request referred to in subsection 440(2);

(b) authorizing an extension referred to in subsection 441(1); or

(c) authorizing a correction or revision referred to in subsection 442(1).

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

(2) The application may be made

(a) under paragraph (1)(a), within the specified period referred to in subsection 440(2) or within the two weeks after the end of that period;

(b) under paragraph (1)(b), within two weeks after, as the case may be,

(i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 441(2), the end of the two-week period referred to in that subsection,

(ii) the rejection of an application for an extension made in accordance with section 441, or

(iii) the end of the extended period referred to in subsection 441(1); or

(c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 442.

(3) The judge shall grant an order relieving the chief agent from the obligation to comply with a request referred to in subsection 440(2) if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is not necessary in order for the requirements of this Act to be complied with.

(4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the chief agent’s failure to provide the required documents was deliberate or was the result of the chief agent’s failure to exercise due diligence.

(5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with.

(6) The order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act.

Reimbursement of Election Expenses

444. (1) On receipt from a registered party of the documents referred to in subsection 437(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is 50% of the registered party’s election expenses that were paid by its registered agents as set out in the return for its general election expenses if

(a) the Chief Electoral Officer is satisfied — even despite any statement that the registered party’s auditor has included under paragraph 438(2)(d) in a report under subsection 438(1) — that the registered party and its chief agent have complied with the requirements of sections 437 to 443;

(b) the auditor’s report does not include a statement referred to in any of paragraphs 438(2)(a) to (c); and

(c) candidates endorsed by the registered party received at least

(i) 2% of the number of valid votes cast at the election, or

(ii) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate.

(2) If the election expenses, as set out in the election expenses return, exceed the maximum amount that is allowed under section 430, the amount that is provided for in subsection (1) is reduced as follows, without at any time being less than zero:

(a) by one dollar for every dollar that exceeds the maximum amount by less than 5%;

(b) by two dollars for every dollar that exceeds the maximum amount by 5% or more but by less than 10%;

(c) by three dollars for every dollar that exceeds the maximum amount by 10% or more but by less than 12.5%; and

(d) by four dollars for every dollar that exceeds the maximum amount by 12.5% or more.

(3) On receipt of the certificate, the Receiver General shall reimburse the amount set out in it to the registered party by paying that amount out of the Consolidated Revenue Fund.

Quarterly Allowances

445. (1) The Chief Electoral Officer shall determine, for each quarter of a calendar year, an allowance payable to a registered party whose candidates for the most recent general election preceding that quarter received at that election at least

(a) 2% of the number of valid votes cast; or

(b) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate.

(2) An allowance fund for a quarter is the product of the number of valid votes cast in the election referred to in subsection (1) multiplied by the applicable following number:

(a) $0.255, for the quarter that begins on April 1, 2013 and the three following quarters; and

(b) $0.1275, for the quarter that begins on April 1, 2014 and the three following quarters.

(3) Each such registered party’s allowance for a quarter is that part of the allowance fund for that quarter that corresponds to its percent- age of valid votes cast in the election referred to in subsection (1).

(4) A merged party is entitled to the aggregate of the allowances to which the merging parties of which it is composed would have been entitled had they not merged.

446. (1) As soon as feasible after the end of each quarter, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount of the allowance payable to a registered party for that quarter.

(2) If a registered party has not provided all of the documents that it is required to provide under sections 432, 433 and 437, the Chief Electoral Officer shall postpone providing the certificate for any quarter until the party has provided those documents.

(3) On receipt of the certificate, the Receiver General shall pay the amount set out in it to the registered party out of the Consolidated Reve- nue Fund. The payment may also be made in whole or in part to any provincial division of the party, as authorized in writing by the party’s leader.

(4) In this Act, “provincial division” means a division of a registered party for a province or territory in relation to which the party’s leader has provided the following to the Chief Electoral Officer:

(a) the name of the division and of the province or territory;

(b) the name of the party;

(c) the address of the office where records of that division are maintained and to which communications may be addressed;

(d) the names and addresses of the chief executive officer and other officers of the division;

(e) the name and address of any registered agent appointed by the division; and

(f) a declaration signed by the party’s leader certifying that the division is a division of the party.

This Act applies to information provided under this subsection as if it were information referred to in paragraphs 385(2)(a) to (h).

(5) Within 15 days after a change in the information referred to in subsection (4), the chief executive officer of the provincial division shall report the change in writing to the chief agent of the registered party.

Division 3

Electoral District Associations

Subdivision a

Registration of Electoral District Associations

Registration

447. No electoral district association of a registered party shall, unless it is registered,

(a) accept contributions;

(b) provide goods or services or transfer funds to a candidate endorsed by a registered party;

(c) provide goods or services or transfer funds to a registered party or a registered association; or

(d) accept surplus nomination campaign funds of a nomination contestant, surplus electoral funds of a candidate or surplus leadership campaign funds of a leadership contestant.

448. (1) An electoral district association of a registered party may submit to the Chief Electoral Officer an application for registration that includes

(a) the full name of the association and of the electoral district;

(b) the full name of the registered party;

(c) the address of the association’s office where records are maintained and to which communications may be addressed;

(d) the names and addresses of the chief executive officer and other officers of the association;

(e) the name and address of the appointed auditor of the association; and

(f) the name and address of the financial agent of the association.

(2) The application shall be accompanied by

(a) the signed consent of the financial agent to act in that capacity;

(b) the signed consent of the auditor to act in that capacity; and

(c) a declaration signed by the leader of the party certifying that the electoral district association is an electoral district association of the party.

(3) The Chief Electoral Officer shall register an electoral district association that meets the requirements of subsections (1) and (2). In the case of a refusal to register, the Chief Electoral Officer shall indicate to the association which of the requirements have not been met.

(4) An electoral district association is registered as of the date on which the Chief Electoral Officer registers it in the registry of electoral district associations.

449. A registered party may have at most one registered association in an electoral district.

450. (1) No electoral district association of a registered party shall, during an election period, incur expenses for — or transmit or cause to be transmitted — election advertising as defined in section 319.

(2) If a general election is held on a date other than one set out in subsection 56.1(2) or section 56.2, or if a by-election is held, an electoral district association does not incur expenses for election advertising as defined in section 319, or transmit it or cause it to be transmitted, if, on the issue of the writ or writs, the association is not able to cancel the transmission of that advertising.

451. Within six months after the day on which it becomes a registered association, the association 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 day before the effective date of the registration; and

(b) a declaration in the prescribed form by its financial agent that the statement is complete and accurate.

452. No financial agent of a registered association shall make a declaration referred to in paragraph 451(b) if the agent knows or ought reasonably to know that the statement referred to in paragraph 451(a) is not complete and accurate.

453. The fiscal period of a registered association is the calendar year.

454. Without delay after becoming registered, a registered association shall, if necessary, adjust its fiscal period so that it ends at the end of the calendar year. The adjusted fiscal period shall not be less than six months or more than 18 months.

455. The Chief Electoral Officer shall maintain a registry of electoral district associations that contains the information referred to in subsections 448(1), 456(2) and 471(2).

Electoral District Agents and Auditors

456. (1) A registered association may appoint, as electoral district agents, persons who are authorized by the association to accept contributions and to incur and pay expenses on behalf of the association. The appointment is subject to any terms and conditions that it specifies.

(2) Within 30 days after the day on which an electoral district agent is appointed, the registered association shall provide the Chief Electoral Officer with a written report, certified by its financial agent, that includes the electoral district agent’s name and address and any terms and conditions to which the appointment is subject. The Chief Electoral Officer shall register that information in the registry of electoral district associations.

457. (1) A corporation incorporated under the laws of Canada or a province is eligible to be the financial agent or an electoral district agent of a registered association.

(2) The following persons are ineligible to be a financial agent or an electoral district agent:

(a) an election officer or a member of the staff of a returning officer;

(b) a candidate;

(c) an auditor appointed as required by this Act;

(d) subject to subsection (1), a person who is not an elector;

(e) an undischarged bankrupt; and

(f) a person who does not have full capacity to enter into contracts in the province in which the person ordinarily resides.

(3) A person may be appointed as agent for a registered association even if the person is a member of a partnership that has been appointed as an auditor, in accordance with this Act, for the registered party.

458. (1) Only the following are eligible to be an auditor for a registered association:

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

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

(2) The following persons are ineligible to be an auditor:

(a) an election officer or a member of the staff of a returning officer;

(b) a candidate or their official agent;

(c) a chief agent of a registered party or an eligible party;

(d) a registered agent of a registered party;

(e) an electoral district agent of a registered association;

(f) a nomination contestant or their financial agent;

(g) a leadership contestant or their leadership campaign agent; and

(h) a financial agent of a registered third party.

459. A registered association shall obtain from its financial agent and auditor, on appointment, their signed consent to act in that capacity.

460. In the event of the death, incapacity, resignation or ineligibility of its financial agent or auditor, or the revocation of the appointment of one, a registered association shall without delay appoint a replacement.

461. A registered association shall have no more than one financial agent and one auditor at a time.

462. (1) No person who is ineligible to be a financial agent or an electoral district agent of a registered association shall act in that capacity.

(2) No person who is ineligible to be an auditor of a registered association shall act in that capacity.

Changes in Information Concerning Registered Associations

463. (1) Within 30 days after the day on which there is a change in the information referred to in subsection 448(1) other than paragraph 448(1)(b), a registered association shall report the change to the Chief Electoral Officer in writing. The report shall be certified by the chief executive officer of the association.

(2) If the report involves the replacement of the registered association’s financial agent or auditor, it shall include a copy of the signed consent referred to in section 459.

(3) The Chief Electoral Officer shall enter any change in the information referred to in this section in the registry of electoral district associations.

464. On or before May 31 of every year, unless an election campaign is in progress in that electoral district on that date, in which case the date is July 31, a registered association shall provide the Chief Electoral Officer with

(a) a statement certified by its chief executive officer confirming the validity of the information concerning the association in the registry of electoral district associations; and

(b) if there is a change in that information, the report of the change made under subsection 463(1).

Deregistration of Registered Associations

465. The Chief Electoral Officer may deregister a registered association if the association fails to provide

(a) any of the documents referred to in section 451;

(b) a report under subsection 456(2) concerning the appointment of an electoral district agent;

(c) any of the documents referred to in subsection 463(1) or (2) with respect to a replacement of its financial agent or auditor;

(d) a report under subsection 463(1) concerning a change in any other registered information;

(e) confirmation under section 464 of the validity of the registered information; or

(f) a report that is required to be filed under subsection 476.1(1) by the registered association.

466. The Chief Electoral Officer may deregister a registered association if its financial agent fails to provide him or her with a document for a fiscal period in accordance with subsection 475.4(1).

467. (1) On application by a registered association to become deregistered, signed by its chief executive officer and its financial agent, the Chief Electoral Officer may deregister the association.

(2) On application by a registered party, signed by its leader and two of its officers, to deregister one of its registered associations, the Chief Electoral Officer shall deregister the association.

(3) Subsections (1) and (2) do not apply during an election period in the electoral district of the registered association.

468. (1) If the Chief Electoral Officer believes on reasonable grounds that a registered association or its financial agent has omitted to perform any obligation referred to in section 465 or 466, the Chief Electoral Officer shall, in writing, notify the association’s chief executive officer and its financial agent that the association or financial agent must

(a) rectify the omission by the discharge of that obligation within 30 days after receipt of the notice; or

(b) satisfy the Chief Electoral Officer that the omission was not the result of negligence or a lack of good faith.

(2) If paragraph (1)(b) applies, the Chief Electoral Officer may amend the notice by

(a) exempting, in whole or in part, the recipients of the notice from complying with the obligations referred to in section 465 or 466; or

(b) specifying a period for compliance with the obligations referred to in paragraph (1)(a).

(3) A copy of any notice or amendment under subsection (1) or (2) shall be sent to the leader and the chief agent of the registered party with which the registered association is affiliated.

(4) The Chief Electoral Officer may deregister a registered association if the association or its financial agent fails to comply with a notice referred to in subsection (1) or with a notice amended under subsection (2).

469. (1) If the boundaries of an electoral district are revised as a result of a representation order made under section 25 of the Electoral Boundaries Readjustment Act, a registered association for the electoral district may, before the day on which the representation order comes into force under subsection 25(1) of that Act, file with the Chief Electoral Officer a notice that it will be continued as the registered association for a particular electoral district described in the representation order. The notice shall be accompanied by a consent signed by the leader of the registered party with which it is affiliated.

(2) If a notice has been filed under subsection (1), on the day on which the representation order comes into force, the registered association is continued as the registered association for the electoral district specified in the notice and assumes all the rights and obligations of the association for the former electoral district.

(3) Any registered association in an electoral district whose boundaries are revised as a result of a representation order made under section 25 of the Electoral Boundaries Readjustment Act that does not give a notice under subsection (1) is deregistered on the day on which the representation order comes into force under subsection 25(1) of that Act and, despite paragraph 447(c), may provide goods or transfer funds to the registered party with which it is affiliated or to any of its registered associations in the six months after that day. Any such transfer is not a contribution for the purposes of this Act.

(4) As soon as a proclamation is issued under section 25 of the Electoral Boundaries Readjustment Act relating to a representation order, an application may be made under section 448 for the registration of an electoral district association for an electoral district that is created by — or whose boundaries are revised as a result of — the order. Any resulting registration does not take effect before the order comes into force.

(5) The applicant in an application referred to in subsection (4) is deemed to be an electoral district association as of the date on which the application is received by the Chief Electoral Officer.

470. (1) If the Chief Electoral Officer proposes to deregister a registered association under section 467 or subsection 468(4), he or she shall, in writing, so notify the association and the registered party with which it is affiliated.

(2) The notice shall specify the effective date of the deregistration, which shall be at least 15 days after the day on which the notice is sent.

(3) The notice shall be sent by registered mail or by a method of courier service that provides proof of mailing, a record while in transit and a record of delivery.

471. (1) If a registered association is deregistered for any reason other than the deregistration of the registered party with which it is affiliated, the Chief Electoral Officer shall without delay cause a notice of deregistration to be published in the Canada Gazette.

(2) The Chief Electoral Officer shall indicate any deregistration of a registered association in the registry of electoral district associations.

472. An electoral district association that is deregistered continues to have the obligations of a registered association for the purpose of section 473.

473. The financial agent of a deregistered electoral district association shall, within six months after the day of its deregistration, provide the Chief Electoral Officer with the documents referred to in subsection 475.4(1) for

(a) the portion of its current fiscal period ending on the day of its deregistration; and

(b) any earlier fiscal period for which those documents have not already been provided under that subsection.

Subdivision b

Financial Administration of Registered Associations

General

474. The financial agent of a registered association is responsible for administering its financial transactions and for reporting on them in accordance with this Act.

475. (1) No person or entity, other than an electoral district agent of a registered association, shall pay the registered association’s expenses.

(2) No person or entity, other than an electoral district agent of a registered association, shall incur the registered association’s expenses.

(3) No person or entity, other than an electoral district agent of a registered association, shall accept contributions to the registered association or borrow money on its behalf.

(4) No person or entity, other than the financial agent of a registered association, shall, on behalf of the registered association,

(a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or

(b) provide goods or services, or transfer funds, if the provision or transfer is permitted under that section.

Recovery of Claims for Debts

475.1 A person who has a claim to be paid for a debt of a registered association shall send the invoice or other document evidencing the claim to the registered association or one of its electoral district agents.

475.2 If a claim for an expense is evidenced by an invoice or other document that has been sent under section 475.1, the claim shall be paid within three years after the day on which payment of it is due.

475.3 A person who has sent an invoice or other document evidencing a claim under section 475.1 may commence proceedings in a court of competent jurisdiction to recover any unpaid amount

(a) at any time, if the electoral district agent refuses to pay that amount or disputes that it is payable; or

(b) after the end of the period referred to in section 475.2, in any other case.

Financial Reporting

475.4 (1) For each fiscal period of a registered association, its financial agent shall provide the Chief Electoral Officer with

(a) a financial transactions return, in the prescribed form, on the association’s financial transactions;

(b) the auditor’s report on the return, if one is required under subsection 475.6(1); and

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

(2) A financial transactions return shall set out

(a) the total amount of contributions received by the registered association;

(b) the number of contributors;

(c) the name and address of each contributor who made contributions of a total amount of more than $200 to the registered association, that total amount, as well as the amount of each of those contributions and the date on which the association received it;

(d) a statement of the registered association’s assets and liabilities and any surplus or deficit in accordance with generally accepted accounting principles, including a statement of

(i) claims that are the subject of proceedings under section 475.3, and

(ii) unpaid claims, including those resulting from loans made to the registered association under section 373;

(e) a statement of the registered association’s revenues and expenses in accordance with generally accepted accounting principles, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses;

(f) a statement of the commercial value of goods or services provided and of funds transferred by the registered association to the registered party, to another registered association or to a candidate endorsed by the registered party;

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

(h) a statement of the terms and conditions of each loan made to the registered association under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; and

(i) a statement of contributions received by the registered association but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act.

(3) If there is any amendment to the information in a statement referred to in paragraph (2)(h), including with respect to the giving of a guarantee or suretyship, then the registered association’s financial agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form.

(4) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referred to in paragraph (2)(h) and any report provided under subsection (3) as soon as feasible after receiving the information or report.

(5) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within five months after the end of the fiscal period.

(6) The statement of unpaid claims referred to in subparagraph (2)(d)(ii) shall include information indicating

(a) each unpaid claim in the statement for the previous fiscal period that has been paid in full since that statement was provided; and

(b) each claim that remains unpaid 18 months after the day on which it was due and each claim that remains unpaid 36 months after the day on which it was due.

(7) The statement shall include the following information concerning claims referred to in paragraph (6)(b):

(a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute;

(b) whether the claim is the subject of proceedings under section 475.3;

(c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid;

(d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule;

(e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and

(f) any other relevant information that could help explain why the amount is unpaid.

475.5 If the name of the contributor of a contribution of more than $20 to a registered association, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a registered association, is not known, the registered association’s financial agent shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General.

475.6 (1) The auditor of a registered association that has, in a fiscal period, accepted contributions of $5,000 or more in total or incurred expenses of $5,000 or more in total shall report to the association’s financial agent on the association’s financial transactions return 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.

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

(a) the financial transactions return that is the subject of the report does not present fairly and in accordance with generally accepted accounting principles the information contained in the financial records on which it is based;

(b) the auditor has not received all of the information and explanations that the auditor required; or

(c) based on the examination, it appears that the registered association has not kept proper financial records.

(3) The auditor shall have access at any reasonable time to all of the association’s documents, and may require the association’s electoral district agents to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

475.7 No financial agent of a registered association shall provide the Chief Electoral Officer with a document referred to in paragraph 475.4(1)(a) that

(a) the financial agent knows or ought reasonably to know contains a material statement that is false or misleading; or

(b) does not substantially set out the information required under subsection 475.4(2) or, in the case of a statement of unpaid claims referred to in subparagraph 475.4(2)(d)(ii), does not substantially set out information required under subsection 475.4(6) or (7).

Payment of Audit Expenses

475.8 (1) On receipt of the documents referred to in subsection 475.4(1) and a copy of the auditor’s invoice, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount, up to a maximum of $1,500, of the expenses incurred for the audit made under subsection 475.6(1).

(2) On receipt of the certificate, the Receiver General shall pay the amount set out in it to the auditor out of the Consolidated Revenue Fund.

Corrections, Revisions and Extended Reporting Periods

475.9 (1) The Chief Electoral Officer may correct a document referred to in subsection 475.4(1) if the correction does not materially affect its substance.

(2) The Chief Electoral Officer may in writing request a registered association’s financial agent to correct or revise, within a specified period, a document referred to in subsection 475.4(1).

(3) If the Chief Electoral Officer requests the correction or revision, the registered association’s financial agent shall provide him or her with the corrected or revised version of the document within the specified period.

475.91 (1) The Chief Electoral Officer, on the written application of a registered association’s financial agent or, if the financial agent is absent or unable to perform their duties, its chief executive officer, shall authorize the extension of a period referred to in subsection 475.4(5) unless he or she is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of their failure to exercise due diligence.

(2) The application may be made within the period referred to in subsection 475.4(5) or within two weeks after the end of that period.

475.92 (1) The Chief Electoral Officer, on the written application of a registered association’s financial agent or, if the financial agent is absent or unable to perform their duties, its chief executive officer, shall authorize the correction or revision of a document referred to in subsection 475.4(1) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with.

(2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision.

(3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5).

(4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of their failure to exercise due diligence.

(5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of their failure to exercise due diligence.

475.93 (1) The financial agent of a registered association or, if the financial agent is absent or unable to perform their duties, its chief executive officer, may apply to a judge for an order

(a) relieving the financial agent from the obligation to comply with a request referred to in subsection 475.9(2);

(b) authorizing an extension referred to in subsection 475.91(1); or

(c) authorizing a correction or revision referred to in subsection 475.92(1).

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

(2) The application may be made

(a) under paragraph (1)(a), within the specified period referred to in subsection 475.9(2) or within the two weeks after the end of that period;

(b) under paragraph (1)(b), within two weeks after, as the case may be,

(i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 475.91(2), the end of the two-week period referred to in that subsection,

(ii) the rejection of an application for an extension made in accordance with section 475.91, or

(iii) the end of the extended period referred to in subsection 475.91(1); or

(c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 475.92.

(3) The judge shall grant an order relieving the financial agent from the obligation to comply with a request referred to in subsection 475.9(2) if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is not necessary in order for the requirements of this Act to be complied with.

(4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of the financial agent’s failure to exercise due diligence.

(5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with.

(6) An order under subsection (1) may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act.

Division 4

Nomination Contestants

Interpretation

476. The following definitions apply in this Division.

“personal expenses” means the expenses of a personal nature that are reasonably incurred by or on behalf of a nomination contestant in relation to their nomination campaign and includes

(a) travel and living expenses;

(b) childcare expenses;

(c) expenses relating to the provision of care for a person with a physical or mental incapacity for whom the contestant normally provides such care; and

(d) in the case of a contestant who has a disability, additional expenses that are related to the disability.

“selection date” means the date on which a nomination contest is decided.

Subdivision a

Nomination Contest Report

476.1 (1) When a nomination contest is held, the registered party, or the registered association if the contest was held by the registered association, shall, within 30 days after the selection date, file with the Chief Electoral Officer a report setting out

(a) the name of the electoral district, the registered association and the registered party that the nomination contest concerns;

(b) the date on which the nomination contest began and the selection date;

(c) the name and address of each nomination contestant as of the selection date and of their financial agent; and

(d) the name of the person selected in the nomination contest.

(2) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, communicate to each nomination contestant the information related to that contestant that was reported under subsection (1).

(3) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish a notice containing the information referred to in subsection (1).

476.2 For the purposes of Division 1 of this Part and this Division, a nomination contestant is deemed to have been a nomination contestant from the time they accept a contribution, incur a nomination campaign expense or borrow money under section 373.

476.3 A nomination contestant shall appoint a financial agent before accepting a contribution or incurring a nomination campaign expense.

476.4 (1) The following persons are ineligible to be the financial agent of a nomination contestant:

(a) an election officer or a member of the staff of a returning officer;

(b) a candidate or a nomination contestant;

(c) an auditor appointed as required by this Act;

(d) a person who is not an elector;

(e) an undischarged bankrupt; and

(f) a person who does not have full capacity to enter into contracts in the province in which the person ordinarily resides.

(2) A person may be appointed as financial agent for a nomination contestant even if the person is a member of a partnership that has been appointed as an auditor, in accordance with this Act, for the registered party.

476.5 A nomination contestant shall obtain from the financial agent, on appointment, their signed consent to act in that capacity.

476.6 In the event of the death, incapacity, resignation or ineligibility of the financial agent, or the revocation of the appointment of one, the nomination contestant shall without delay appoint a replacement.

476.61 A nomination contestant shall have no more than one financial agent at a time.

476.62 No person who is ineligible to be a financial agent of a nomination contestant shall act in that capacity.

476.63 (1) Within 30 days after a change in the information referred to in paragraph 476.1(1)(c) in respect of a nomination contestant, the nomination contestant shall report the change in writing to the Chief Electoral Officer.

(2) If the report involves the replacement of the nomination contestant’s financial agent, it shall include a copy of the signed consent referred to in section 476.5.

Subdivision b

Financial Administration of Nomination Contestants

Powers, Duties and Functions of Financial Agent

476.64 A nomination contestant’s financial agent is responsible for administering the contestant’s financial transactions for their nomination campaign and for reporting on those transactions in accordance with this Act.

476.65 (1) A nomination contestant’s financial agent shall open, for the sole purpose of the contestant’s nomination campaign, a separate bank account in 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.

(2) The account shall name the account holder as follows: “(name of financial agent), financial agent”.

(3) All of a nomination contestant’s financial transactions in relation to the contestant’s nomination campaign that involve the payment or receipt of money are to be paid from or deposited to the account.

(4) After the selection date or the withdrawal or death of the nomination contestant, the contestant’s financial agent shall close the account once all unpaid claims and surplus nomination campaign funds have been dealt with in accordance with this Act.

(5) The financial agent shall, on closing the account, provide the Chief Electoral Officer with the final statement of the account.

476.66 (1) No person or entity, other than the financial agent of a nomination contestant, shall accept contributions to the contestant’s nomination campaign or borrow money on the contestant’s behalf under section 373.

(2) No person or entity, other than the financial agent of a nomination contestant, shall, on the contestant’s behalf,

(a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or

(b) transfer funds, if the transfer is permitted under that section.

(3) No financial agent of a nomination contestant shall, on the contestant’s behalf, accept a transfer of funds from a registered party or registered association.

(4) No person or entity, other than the financial agent of a nomination contestant, shall pay the contestant’s nomination campaign expenses, other than personal expenses.

(5) No person or entity, other than the nomination contestant or their financial agent, shall incur the contestant’s nomination campaign expenses.

(6) No person or entity, other than the nomination contestant or their financial agent, shall pay the contestant’s personal expenses.

476.67 The limit for nomination campaign expenses — other than personal expenses — that is allowed for a nomination contestant in an electoral district is the amount

(a) that is 20% of the election expenses limit that was calculated under section 477.49 for that electoral district during the immediately preceding general election, if the boundaries for the electoral district have not changed since then; or

(b) that the Chief Electoral Officer determines, in any other case.

476.68 (1) No nomination contestant and no financial agent of a nomination contestant shall incur total nomination campaign expenses — other than personal expenses — in an amount that is more than the limit allowed for that electoral district under section 476.67.

(2) No person or entity shall

(a) circumvent, or attempt to circumvent, the limit referred to in section 476.67; or

(b) act in collusion with another person or entity for that purpose.

Recovery of Claims for Debts

476.69 A person who has a claim to be paid for a nomination campaign expense shall send the invoice or other document evidencing the claim to the nomination contestant’s financial agent or, if there is no financial agent, to the nomination contestant.

476.7 (1) If a claim for a nomination campaign expense is evidenced by an invoice or other document that has been sent under section 476.69, or if a claim for repayment of a loan is made to the nomination contestant under section 373, the claim shall be paid within three years after the selection date or, in the case referred to in subsection 476.75(16), the polling day.

(2) No nomination candidate and no financial agent of a nomination contestant shall pay a claim referred to in subsection (1) after the end of the three-year period referred to in that subsection unless authorized to do so under section 476.72 or 476.73, or ordered to do so as a result of proceedings commenced under section 476.74.

476.71 A contract in relation to a nomination campaign is not enforceable against the nomination contestant unless it was entered into by the contestant personally or by the contestant’s financial agent.

476.72 (1) On the written application of a person who has a claim to be paid for a nomination campaign expense in relation to a nomination contestant or to be paid for a loan made to the contestant under section 373, or on the written application of the contestant’s financial agent or the contestant, the Chief Electoral Officer may, on being satisfied that there are reasonable grounds for so doing, in writing authorize the contestant’s financial agent to pay the amount claimed if the payment of the expense or the repayment of the loan was not made within the three-year period referred to in subsection 476.7(1).

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

476.73 On the application of a person who has a claim to be paid for a nomination campaign expense in relation to a nomination contestant or to be paid for a loan made to the contestant under section 373, or on the application of the contestant’s financial agent or the contestant, a judge may, on being satisfied that there are reasonable grounds for so doing, by order authorize the contestant’s financial agent to pay the amount claimed if

(a) the applicant establishes that an authorization under subsection 476.72(1) has been refused and that the payment has not been made within the three-year period referred to in subsection 476.7(1); or

(b) the amount claimed has not been paid in accordance with an authorization obtained under subsection 476.72(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.

476.74 A person who has sent an invoice or other document evidencing a claim under section 476.69, or has a claim for repayment of a loan made to a nomination contestant under section 373, may commence proceedings in a court of competent jurisdiction to recover any unpaid amount

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

(b) after the end of the three-year period referred to in subsection 476.7(1) or any extension of that period authorized under subsection 476.72(1) or section 476.73, in any other case.

The nomination contestant shall notify the Chief Electoral Officer that the proceedings have been commenced.

Nomination Campaign Return

476.75 (1) A nomination contestant’s financial agent who has accepted contributions of $1,000 or more in total or incurred nomination campaign expenses of $1,000 or more in total shall provide the Chief Electoral Officer with the following in respect of a nomination contest:

(a) a nomination campaign return, 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 476.77(1), the auditor’s report on the return made under section 476.8;

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

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

(2) The nomination campaign return shall set out

(a) a statement of nomination campaign expenses;

(b) a statement of claims that are the subject of proceedings under section 476.74;

(c) a statement of unpaid claims, including those resulting from loans made to the nomination contestant under section 373;

(d) a statement of the terms and conditions of each loan made to the nomination contestant under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest, the unpaid principal remaining at the end of each calendar year and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed;

(e) the total amount of contributions received by the nomination contestant;

(f) the number of contributors;

(g) 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 of those contributions and the date on which the contestant received it;

(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;

(i) a statement of the commercial value of goods or services provided to the nomination contestant by a registered party or a registered association;

(j) a statement of the commercial value of goods or services provided and of funds transferred to the nomination contestant from themselves in their capacity as a candidate; and

(k) a statement of contributions received but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act.

(3) Together with the nomination campaign return, the nomination contestant’s financial agent shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the contestant’s written statement concerning personal expenses referred to in subsection 476.82(1).

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

(5) If there is any amendment to the information in a statement referred to in paragraph (2)(d), including with respect to the giving of a guarantee or suretyship in respect of the loan, then the nomination contestant’s financial agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form.

(6) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referred to in paragraph (2)(d) and any report provided under subsection (5) as soon as feasible after receiving the information or report.

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

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

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

(a) they are deemed to have sent the declaration in accordance with that subsection; and

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

(10) If a claim — including one resulting from a loan — is paid in full after the return under paragraph (1)(a) is provided to the Chief Electoral Officer, the nomination contestant’s financial agent shall provide the Chief Electoral Officer with a report in the prescribed form on the payment of the claim within 30 days after the day on which the payment is made, including information indicating the source of the funds used to pay the claim.

(11) The nomination contestant’s financial agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(c), as of the day that is 18 months after the selection date, within the period that begins 18 months after the selection date and ends 19 months after the selection date. The updated version shall include the following information concerning the unpaid amount of a claim, including one resulting from a loan:

(a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute;

(b) whether the claim is the subject of proceedings under section 476.74;

(c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid;

(d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule;

(e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and

(f) any other relevant information that could help explain why the amount is unpaid.

(12) The nomination contestant’s financial agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(c), as of the day that is 36 months after the selection date, within the period that begins 36 months after the selection date and ends 37 months after the selection date. The updated version shall include the information referred to in paragraphs (11)(a) to (f).

(13) Together with the updated versions of the statement of unpaid claims referred to in subsections (11) and (12), the nomination contestant’s financial agent shall provide the Chief Electoral Officer with documents evidenc­ing the matters referred to in paragraphs (11)(a) to (f), including, if paragraph (11)(d) applies, a copy of the repayment schedule.

(14) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (13) are not sufficient, he or she may require the financial agent to provide by a specified date any additional documents that are necessary for the financial agent to comply with that subsection.

(15) The nomination contestant’s financial agent shall provide the Chief Electoral Officer with a report in the prescribed form on the payment of a claim that was subject to an authorization to pay under section 476.72 or 476.73 or to an order to pay resulting from proceedings commenced under section 476.74. The financial agent shall provide the report within 30 days after the day on which the payment is made and shall include in it information indicating the source of the funds used to pay the claim.

(16) In applying subsections (7), (8), (11) and (12), if the selection date of a nomination contest falls within an election period for that electoral district or the 30 days before it, then a reference to “selection date” is to be read as a reference to “polling day”.

476.76 If the name of the contributor of a contribution of more than $20 to a nomination contestant, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a nomination contestant, is not known, the nomination contestant’s financial agent shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General.

476.77 (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 shall appoint an auditor without delay.

(2) Only 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, association or institute of professional accountants; or

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

(3) The following persons are ineligible to be an auditor:

(a) an election officer or a member of the staff of a returning officer;

(b) a chief agent of a registered party or an eligible party, or a registered agent of a registered party;

(c) a candidate or their official agent;

(d) an electoral district agent of a registered association;

(e) a leadership contestant or their leadership campaign agent;

(f) a nomination contestant or their financial agent; and

(g) a financial agent of a registered third party.

(4) Every nomination contestant, without delay after an auditor is appointed, shall provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and their signed consent to act in that capacity.

(5) If a nomination contestant’s auditor is replaced, the contestant shall, without delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and their signed consent to act in that capacity.

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

476.79 No person who is ineligible to be an auditor of a nomination contestant shall act in that capacity.

476.8 (1) A nomination contestant’s auditor appointed in accordance with subsection 476.77(1) shall, as soon as feasible after the selection date, report to the 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.

(2) The auditor shall include in the report 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 all of the information and explanations that the auditor required; or

(c) based on the examination, it appears that the financial agent has not kept proper financial records.

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

(4) No person referred to in subsection 476.77(3) who is a partner or an associate of a nomination contestant’s auditor or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, shall participate, other than in the manner referred to in subsection (3), in the preparation of the auditor’s report.

476.81 (1) Despite subsection 476.75(7), a nomination contestant who is outside Canada when the documents referred to in paragraphs 476.75(1)(a) to (c) are provided to the Chief Electoral Officer need not send their financial agent the declaration referred to in paragraph 476.75(1)(d) within the period referred to in subsection 476.75(7), but if the contestant does not send it to their financial agent within that period then the contestant shall provide the Chief Electoral Officer with the declaration no later than 14 days after the day on which the contestant returns to Canada.

(2) Despite subsection 476.75(1), the financial agent need not provide the Chief Electoral Officer with the nomination contestant’s dec- laration referred to in paragraph 476.75(1)(d) if, in the circumstances set out in subsection (1), the contestant has not sent it to the financial agent.

476.82 (1) A nomination contestant shall, within three months after the selection date, send their financial agent a written statement in the prescribed form that

(a) sets out the amount of any personal expenses that the contestant paid and details of those personal expenses, including documentation of their payment; or

(b) declares that the contestant did not pay for any personal expenses.

(2) Subsection (1) does not apply to a nomination contestant who dies before the end of the three-month period referred to in that subsection without having sent the written statement.