Canada Elections Act
Marginal note:Requirement to appoint auditor
355 (1) A third party that is required to register under subsection 353(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 respect of partisan activities that take place during an election period;
(b) election advertising expenses in respect of election advertising messages that are transmitted during that period; and
(c) election survey expenses in relation to that period.
Marginal note:Exception — deemed appointment
(1.1) If, when the obligation under subsection (1) to appoint an auditor applies, a third party has an auditor who was appointed under subsection 349.8(1), the auditor is deemed to have been appointed under subsection (1).
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:Ineligibility criteria
(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 353(2);
(c) an election officer or a member of the staff of a returning officer;
(d) a candidate;
(e) the official agent of a candidate;
(f) the chief agent of a registered party or an eligible party; and
(g) a registered agent of a registered party.
Marginal note:Notification of appointment
(4) Every third party, without delay after an auditor is appointed, must provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and a signed declaration accepting the appointment.
Marginal note:New auditor
(5) If a third party’s auditor is replaced, it must, without delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and a signed declaration accepting the appointment.
- 2000, c. 9, s. 355
- 2018, c. 31, s. 228
- Date modified: