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

Marginal note:Statement of assets and liabilities

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.

Marginal note:Prohibition — declaration concerning statement

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.

Marginal note:Annual fiscal period

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

Marginal note:Adjustment of fiscal period

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.

Marginal note:Registry of electoral district associations

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

Marginal note:Appointments

• 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.

• Marginal note:Report of appointment

  (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.

Marginal note:Agents — corporations

• 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.

• Marginal note:Agents — ineligible persons

  (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.

• Marginal note:If member of partnership appointed as agent

  (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.

Marginal note:Auditor — eligibility

• 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.

• Marginal note:Auditor — ineligibility

  (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.

Marginal note:Consent

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

Marginal note:Replacement of financial agent or auditor

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.

Marginal note:Only one financial agent and auditor

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

Marginal note:Prohibition — agents

• 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.

• Marginal note:Prohibition — auditor

  (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

Marginal note:Changes in information

• 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.

• Marginal note:New financial agent or auditor

  (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.

• Marginal note:Registration of change

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

Marginal note:Confirmation of registration yearly

464 On or before May 31 of every year 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

Marginal note:Deregistration — failure to provide documents

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.

Marginal note:Deregistration — failure to file return

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).

Marginal note:Voluntary deregistration

• 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.

• Marginal note:Deregistration at request of party

  (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.

• Marginal note:Exception

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

Marginal note:Procedure for non-voluntary deregistration

• 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.

• Marginal note:Extension or exemption

  (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).

• Marginal note:Copy of notice

  (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.

• Marginal note:Deregistration

  (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).