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

Marginal note:Requirement to appoint auditor

• 349.8 (1) A third party that is required to register under subsection 349.6(1) shall appoint an auditor without delay if it incurs the following expenses in an aggregate amount of $10,000 or more:

  • (a) partisan activity expenses in relation to partisan activities that are carried out during a pre-election period;

  • (b) partisan advertising expenses in relation to partisan advertising messages that are transmitted during that period; and

  • (c) election survey expenses in relation to election surveys that are conducted during that period.

• Marginal note:Eligibility criteria

  (2) The following are eligible to be an auditor for a third party:

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

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

• Marginal note:Auditor — ineligible persons

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

  • (a) the third party’s financial agent;

  • (b) a person who signed the application made under subsection 349.6(2);

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

  • (d) a potential candidate or — if the potential candidate is deemed to be a candidate under section 477 — their official agent;

  • (e) the chief agent of a registered party or eligible party;

  • (f) a registered agent of a registered party;

  • (g) a nomination contestant or their financial agent; and

  • (h) a leadership contestant or their leadership campaign agent.

• Marginal note:Notification of appointment

  (4) Every third party, without delay after an auditor is appointed, shall provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and a declaration signed by the auditor accepting the appointment.

• Marginal note:New auditor

  (5) If a third party’s auditor is replaced, it shall, without delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and a declaration signed by the new auditor accepting the appointment.

Marginal note:Responsibilities of financial agent

• 349.9 (1) Every contribution made during a pre-election period to a registered third party for partisan activity, partisan advertising or election survey purposes shall be accepted by its financial agent, and every partisan activity expense, partisan advertising expense or election survey expense incurred during a pre-election period on behalf of a registered third party shall be authorized by its financial agent.

• Marginal note:Delegation

  (2) A financial agent may authorize a person to accept contributions or to authorize the incurring of partisan activity expenses, partisan advertising expenses or election survey expenses, but that authorization does not limit the financial agent’s responsibility.

Marginal note:Interim third-party expenses return

• 349.91 (1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer within 5 days after the day on which it became required to be registered in accordance with that subsection, if the third party

  • (a) has incurred expenses referred to in subsection 349.1(1) in an aggregate amount of $10,000 or more during the period beginning on the day after polling day at the general election previous to the pre-election period and ending on the day on which it became required to be registered in accordance with subsection 349.6(1); or

  • (b) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a).

• Marginal note:Contents of return

  (2) The interim third-party expenses return shall contain

  • (a) a list of partisan activity expenses referred to in subsection 349.1(2) incurred during the period referred to in paragraph (1)(a) and the date and place of the partisan activities to which the expenses relate;

  • (b) a list of partisan advertising expenses referred to in subsection 349.1(2) incurred during that period and the date and place of the transmission of the partisan advertising messages to which the expenses relate;

  • (c) a list of election survey expenses referred to in subsection 349.1(2) incurred during that period and the date of the election surveys to which the expenses relate; and

  • (d) a list of all partisan activity expenses, partisan advertising expenses and election survey expenses referred to in subsection 349.1(1) incurred during that period — other than those referred to in paragraphs (a) to (c) — and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the partisan advertising messages to which the partisan advertising expenses relate and the date of the election surveys to which the election survey expenses relate.

• Marginal note:When no expenses

  (3) If a third party has not incurred expenses referred to in subsection (2), that fact shall be indicated in its interim third-party expenses return.

• Marginal note:Contributions

  (4) The interim third-party expenses return shall include

  • (a) the amount, by class of contributor, of contributions for partisan activity, partisan advertising, election advertising or election survey purposes that were received during the period referred to in paragraph (1)(a);

  • (b) subject to paragraph (c), for each contributor who made contributions of a total amount of more than $200 for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (1)(a), their name, address and class, and the amount and date of each contribution;

  • (c) in the case of a numbered company that is a contributor referred to in paragraph (b), the name of the chief executive officer or president of that company; and

  • (d) the amount, other than an amount of a contribution referred to in paragraph (a), that was paid out of the third party’s own funds during the period referred to in paragraph (1)(a) for partisan activity expenses, partisan advertising expenses, election advertising expenses or election survey expenses.

• Marginal note:Exceptions

  (5) The interim third-party expenses return need not include any information referred to in subsections (2) and (4) that was included in a third-party expenses return that the third party previously filed under subsection 359(1) in respect of

  • (a) a by-election that was held after the general election referred to in paragraph (1)(a); or

  • (b) a general election for which the third party incurred expenses or received contributions between the day fixed under paragraph 57(1.2)(c) for polling day at the general election and polling day in an electoral district in which the election was postponed under subsection 59(4) or 77(1).

• Marginal note:Loans

  (6) For the purpose of subsection (4), a contribution includes a loan.

• Marginal note:Categories

  (7) For the purposes of paragraphs (4)(a) and (b), the following are the classes of contributor:

  • (a) individuals;

  • (b) businesses;

  • (c) commercial organizations;

  • (d) governments;

  • (e) trade unions;

  • (f) corporations without share capital other than trade unions; and

  • (g) unincorporated organizations or associations other than trade unions.

• Marginal note:Names to be provided

  (8) If the third party is unable to identify which contributions were received during the period referred to in paragraph (1)(a) for partisan activity, partisan advertising, election advertising or election survey purposes, the interim third-party expenses return shall include, subject to paragraph (4)(c), the names and addresses of every contributor who contributed a total of more than $200 to it during that period.

• Marginal note:Declaration

  (9) The interim third-party expenses return shall include a declaration that the return is accurate signed by

  • (a) the third party’s financial agent; and

  • (b) if different from the financial agent, the person who signed the application made under subsection 349.6(2).

• Marginal note:Supporting documents

  (10) A third party shall, at the request of the Chief Electoral Officer, provide documents evidencing expenses set out in the return that are in an amount of more than $50, including bank statements, deposit slips and cancelled cheques.

Marginal note:Interim third-party expenses return

• 349.92 (1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer on September 15, if the third party

  • (a) has incurred expenses referred to in subsection 349.1(1) in an aggregate amount of $10,000 or more during the period beginning on the day after polling day at the general election previous to the pre-election period and ending on the earlier of September 14 and the last day of the pre-election period; or

  • (b) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a).

• Marginal note:Section 349.91 applies

  (2) Subsections 349.91(2) to (10) apply to the return under subsection (1), except that a reference to the period referred to in paragraph (1)(a) of section 349.91 shall be read as a reference to the period referred to in paragraph (1)(a) of this section.

• Marginal note:Exception

  (3) In addition to the exceptions set out in subsection 349.91(5), the interim third-party expenses return need not include any information referred to in subsections 349.91(2) and (4) that was included in an interim third-party expenses return that the third party previously filed under subsection 349.91(1).

• Marginal note:Application

  (4) This section applies only in the case of a general election that is held on a day set in accordance with subsection 56.1(2) or section 56.2.

Marginal note:Prohibition — false, misleading or incomplete return

349.93 No third party shall file under subsection 349.91(1) or 349.92(1) an interim third-party expenses return that

• (a) the third party 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 section 349.91 or 349.92, as the case may be.

Marginal note:Prohibition — use of certain contributions

349.94 No third party shall use a contribution made for partisan activity, partisan advertising or election survey purposes for the purpose of any of the following if the third party does not know the name and address of the contributor or is otherwise unable to determine within which class of contributor referred to in subsection 349.91(7) the contributor falls:

• (a) a partisan activity that is carried out during a pre-election period;

• (b) a partisan advertising message that is transmitted during that period; and

• (c) an election survey that is conducted during that period and whose results the third party takes into account in its decisions concerning whether or not to organize and carry out partisan activities during that period or to transmit partisan advertising messages during that period.