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

Act current to 2013-05-26 and last amended on 2012-04-01. Previous Versions

Marginal note:Quarterly returns

  • 424.1 (1) The chief agent of a registered party that is entitled under subsection 435.01(1) to a quarterly allowance shall, for each quarter of the fiscal period of the party, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 424(2)(a) to (c), (h.2) and (k).

  • Marginal note:Period for providing return

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

  • 2003, c. 19, s. 34.1.
Marginal note:When contributions forwarded to Receiver General

425. A registered agent of a registered party shall, without delay, pay an amount of money equal to the value of a contribution received by the registered party, to the Chief Electoral Officer, who shall forward it to the Receiver General, if the name of the contributor of a contribution of more than $20, or the name or the address of the contributor having made contributions of a total amount of more than $200, is not known.

  • 2000, c. 9, s. 425;
  • 2003, c. 19, s. 35;
  • 2006, c. 9, s. 50.
Previous Version
Marginal note:Auditor’s report

  • 426. (1) The auditor of a registered party shall report to the party’s chief agent on the financial transactions return of the party and shall make any examination in accordance with generally accepted auditing standards 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.

  • Marginal note:Statement

    (2) An auditor shall include in the report under subsection (1) any statement 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 from registered agents and officers of the registered party all of the required information and explanation; or

    • (c) based on the examination, it appears that proper accounting records have not been kept by the registered party.

  • Marginal note:Right of access

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

  • 2000, c. 9, s. 426;
  • 2003, c. 19, s. 36.
Previous Version
Marginal note:Prohibition — financial reports

427. No chief agent of a registered party shall provide the Chief Electoral Officer with a financial transactions return that

  • (a) the chief agent knows or ought reasonably to know contains a materially false or misleading statement; or

  • (b) does not substantially set out the information required by subsection 424(2).