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Canada Elections Act (S.C. 2000, c. 9)

Full Document:  

Act current to 2024-10-30 and last amended on 2023-06-22. Previous Versions

PART 18Financial Administration (continued)

DIVISION 1General Financial Provisions (continued)

Expenses (continued)

Marginal note:Partisan advertising expenses

 A partisan advertising expense of a registered party or an electoral district association of a registered party, as the case may be, includes any of the following:

  • (a) any non-monetary contribution received by the party or association, to the extent that the property or service that was received as a non-monetary contribution is used in relation to the production of a partisan advertising message or the transmission of a partisan advertising message to the public; and

  • (b) any acceptance by the party or association of a provision of goods or services that is permitted under subsection 364(2), to the extent that the goods or services are used in relation to the production of a partisan advertising message or the transmission of a partisan advertising message to the public.

Marginal note:Contributions for ticketed fundraising functions

  •  (1) If a fundraising activity is held for the primary purpose of soliciting a monetary contribution for a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant by way of selling a ticket, the amount of the monetary contribution received is the difference between the price of the ticket and the fair market value of what the ticket entitles the bearer to obtain.

  • Marginal note:Calculation

    (2) For the purpose of subsection (1), in calculating what a ticket bearer is entitled to obtain, to be included in the calculation is

    • (a) the cost of any goods or services received by the ticket bearer personally, such as meals and promotional products; and

    • (b) their share of any general expenses incurred by the registered party, registered association, nomination contestant, candidate or leadership contestant, as the case may be, in holding the activity, such as expenses incurred for the rental of a meeting space or for any audiovisual equipment used.

Marginal note:Litigation expenses — candidates

 A litigation expense of a candidate is an expense of the candidate related to any of the following requests or applications, including an expense related to any appeal or judicial review arising from the request or the application:

  • (a) a request or an application made under Part 14;

  • (b) an application to a judge made under this Part; and

  • (c) an application to contest the election in the candidate’s electoral district.

Marginal note:Accessibility expenses

  •  (1) An accessibility expense of a registered party or a candidate, as the case may be, is any of the following:

    • (a) the amount of any cost incurred, or non-monetary contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used solely to make accessible, to persons with a disability, materials used or activities held during an election period;

    • (b) the difference between the amounts referred to in subparagraphs (i) and (ii), to the extent that the amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii):

      • (i) the amount of any cost incurred, or non-monetary contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used for materials used or activities held during an election period and those materials or activities are accessible to persons with a disability, and

      • (ii) the amount equal to the value of the property or service if the materials or activities had not been accessible to persons with a disability;

    • (c) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used solely to make accessible, to persons with a disability, materials used or activities held during an election period; and

    • (d) the difference between the amounts referred to in subparagraphs (i) and (ii), to the extent that the amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii):

      • (i) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used for materials used or activities held during an election period and those materials or activities are accessible to persons with a disability, and

      • (ii) the amount equal to the value of the goods or services if the materials or activities had not been accessible to persons with a disability.

  • Marginal note:Exclusion — fundraising, etc.

    (2) An amount referred to in subsection (1) that is related to a fundraising activity, to the nomination of a person as a candidate or to the selection of a person as leader of a registered party is not an accessibility expense.

  • Marginal note:Definition of cost incurred

    (3) In subsection (1), cost incurred means an expense that is incurred by a registered party or a candidate, whether it is paid or unpaid.

Marginal note:Personal expenses — candidate

  •  (1) A candidate’s personal expenses include

    • (a) [Repealed, 2018, c. 31, s. 249]

    • (b) childcare expenses;

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

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

  • Marginal note:Exclusions — travel and living expenses, etc.

    (2) Neither litigation expenses nor travel and living expenses are personal expenses of a candidate.

Marginal note:Categories of certain expenses and maximums

 The Chief Electoral Officer may establish, in respect of candidates, categories of personal expenses and of travel and living expenses and may fix maximum amounts of expenses that may be incurred in each category.

Marginal note:Costs related to candidate’s representatives

 Any expenses of a candidate that are incurred to remunerate the candidate’s representatives referred to in subsection 136(1) or 237.1(2) are deemed to be personal expenses of the candidate.

  • 2000, c. 9, s. 379
  • 2014, c. 12, s. 86

Marginal note:Leadership campaign expenses

  •  (1) A leadership campaign expense of a leadership contestant is an expense reasonably incurred as an incidence of the leadership contest, including

    • (a) a leadership contest expense;

    • (b) a litigation expense;

    • (c) travel and living expenses;

    • (d) a personal expense; and

    • (e) any fees of an auditor appointed under Division 6 of Part 18 that have not been reimbursed by the Receiver General.

  • Marginal note:Exclusions — administrative monetary penalties, etc.

    (2) For greater certainty, none of the following is a leadership campaign expense:

    • (a) the amount of any administrative monetary penalty imposed under Part 19;

    • (b) any amount that is required to be paid under a compliance agreement entered into under Part 19 solely as a result of that compliance agreement; and

    • (c) any amount that is required to be paid under an undertaking provided under Part 19 solely as a result of that undertaking.

Marginal note:Leadership contest expenses

  •  (1) A leadership contest expense is any of the following:

    • (a) any cost incurred, or non-monetary contribution received, by a leadership contestant, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a leadership contestant during a leadership contest; and

    • (b) any acceptance by a leadership contestant of a provision of goods or services that is permitted under paragraph 364(2)(c), to the extent that the goods or services are used to directly promote or oppose a leadership contestant during a leadership contest.

  • Marginal note:Exclusion — fundraising

    (2) Expenses for a fundraising activity, other than expenses referred to in paragraphs (3)(a) and (b) that are related to that activity, are not leadership contest expenses under subsection (1).

  • Marginal note:Inclusions

    (3) A leadership contest expense includes a cost incurred for, a non-monetary contribution in relation to, or a provision of goods and services in relation to,

    • (a) the production of advertising or promotional material;

    • (b) the distribution, broadcast or publication of such material in any media or by any other means during the leadership contest, including by the use of a capital asset;

    • (c) the payment of remuneration and expenses to or on behalf of a person for their services as a financial agent or in any other capacity;

    • (d) securing a meeting space or the supply of light refreshments at meetings;

    • (e) any product or service provided by a government, a Crown corporation or any other public agency; and

    • (f) the conduct of surveys or research during a leadership contest.

  • Marginal note:Definition of cost incurred

    (4) In this section, cost incurred means an expense that is incurred by a leadership contestant, whether it is paid or unpaid.

Marginal note:Litigation expenses — leadership contestants

 A litigation expense of a leadership contestant is an expense of the contestant related to an application to a judge made under this Part, including an expense related to any appeal or judicial review arising from the application.

Marginal note:Personal expenses — leadership contestants

  •  (1) A leadership contestant’s personal expenses include

    • (a) childcare expenses;

    • (b) 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

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

  • Marginal note:Exclusions — travel and living expenses, etc.

    (2) Neither litigation expenses nor travel and living expenses are personal expenses of a leadership contestant.

Marginal note:Evidence of payment — $50 or more

  •  (1) If an expense of $50 or more was incurred under this Act by or on behalf of a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant and paid by an agent or other person authorized under this Act to pay such an expense, the agent or other person shall keep a copy of the invoice prepared by the person who provided the good or service to which the expense relates setting out the nature of the expense together with proof that it was paid.

  • Marginal note:Evidence of payment — under $50

    (2) If an expense of less than $50 was incurred and paid as described in subsection (1), the person who made the payment shall keep a record of the nature of the expense together with proof that it was paid.

  • 2000, c. 9, s. 380
  • 2014, c. 12, s. 86

 [Repealed, 2014, c. 12, s. 86]

Marginal note:Petty expenses

  •  (1) A person may pay a petty expense incurred for office supplies, postage, courier services and other incidental expenses under the written authorization of

    • (a) a registered agent of a registered party, as an expense incurred on behalf of the registered party;

    • (b) an electoral district agent of a registered association, as an expense incurred on behalf of the association;

    • (c) the financial agent of a nomination contestant, as a nomination campaign expense;

    • (d) the official agent of a candidate, as an electoral campaign expense for the candidate; or

    • (e) a leadership campaign agent of a leadership contestant, as a leadership campaign expense.

  • Marginal note:Authorized maximum

    (2) The written authorization referred to in subsection (1) shall specify a maximum amount for the total of petty expenses that the person is authorized to pay.

  • Marginal note:Statement and evidence of payment

    (3) A person who is authorized to pay a petty expense shall provide the agent who authorized it with a statement of payments that the person made and the documentation referred to in section 380 within three months after

    • (a) in the case of a petty expense incurred on behalf of a registered party, the day on which it is incurred;

    • (b) in the case of a petty expense incurred on behalf of a registered association, the day on which it is incurred;

    • (c) in the case of a petty expense incurred on behalf of a nomination contestant, the day on which it is incurred;

    • (d) in the case of a petty expense incurred on behalf of a candidate, polling day; and

    • (e) in the case of a petty expense incurred on behalf of a leadership contestant, the day on which it is incurred.

  • Marginal note:Prohibition

    (4) No person who is authorized to pay petty expenses shall pay, in total, more than the maximum amount of petty expenses that they are authorized to pay.

  • 2000, c. 9, s. 381
  • 2004, c. 24, s. 11
  • 2014, c. 12, s. 86
 

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