415. The chief agent of a registered party is responsible for administering its financial transactions and for reporting on them, in accordance with the provisions of this Act.

416. (1) No person or entity, other than the chief agent of a registered party or one of its registered agents or a person authorized under subsection 411(1), shall pay the registered party’s expenses.

(2) No person or entity, other than the chief agent of a registered party or one of its registered agents, shall incur the registered party’s expenses.

(3) No person or entity, other than a registered agent of a registered party, shall accept contributions to the registered party.

2000, c. 9, s. 416; 2003, c. 19, s. 31.

417. (1) A person with a claim to be paid for an expense of a registered party shall, within three months after the expense was incurred, send the invoice or other document evidencing the claim to the registered party or one of its registered agents.

(2) A claimant is barred from recovery of a claim that is sent after the three-month period.

(3) If a claimant dies before the end of the three-month period, a new three-month period begins, for the purposes of subsection (1), on the day on which the claimant’s legal representative becomes entitled to act for the claimant.

418. A claim that has been sent in accordance with section 417 must be paid within six months after payment of it is due.

419. (1) On the written application of a claimant with a claim to be paid for an expense of a registered party or registered agent, the Chief Electoral Officer may, on being satisfied that there are reasonable grounds for so doing, in writing authorize the registered agent of the registered party to pay the amount claimed if

(a) the claim was not sent in accordance with subsection 417(1); or

(b) the payment was not made in accordance with section 418.

(2) The Chief Electoral Officer may fix any term or condition that he or she considers appropriate on a payment authorized under subsection (1).

420. On the application of a person who has a claim to be paid for an expense of a registered party or of a registered agent of the registered party, a judge who is competent to conduct a recount, on being satisfied that there are reasonable grounds for so doing, may by order authorize the registered agent to pay the amount claimed if

(a) the applicant establishes that an authorization under subsection 419(1) has been refused and that the claim was sent after the three-month period mentioned in subsection 417(1) or the payment has not been made in the six-month period mentioned in section 418; or

(b) the amount claimed has not been paid in accordance with an authorization obtained from the Chief Electoral Officer under subsection 419(1) and the applicant establishes that he or she was unable to comply with that authorization for reasons beyond his or her control.

421. (1) A person who has sent a claim in accordance with section 417 may commence proceedings in a court of competent jurisdiction to recover any unpaid amount

(a) at any time, if the registered agent refuses to pay that amount or disputes that it is payable; or

(b) after the end of the period mentioned in section 418 or any extension of that period authorized by subsection 419(1) or section 420, in any other case.

(2) An amount paid by a registered agent of a registered party as a result of proceedings referred to in subsection (1) is deemed to have been paid in accordance with this Act.

422. (1) The maximum amount that is allowed for election expenses of a registered party for an election is the product of

(a) $0.70 multiplied by the number of names on the preliminary lists of electors for electoral districts in which the registered party has endorsed a candidate or by the number of names on the revised lists of electors for those electoral districts, whichever is greater, and

(b) the inflation adjustment factor published by the Chief Electoral Officer under section 414 that is in effect on the date of the issue of the writs for the election.

(2) For the purpose of subsection (1), an election expense of a registered party does not include

(a) a transfer made by or on behalf of it to candidates in the election; or

(b) an expense incurred by it through a registered agent or person authorized under subsection 411(1) who was not acting within the scope of the registered agent’s authority.

2000, c. 9, s. 422; 2003, c. 19, s. 32.

423. (1) No chief agent of a registered party shall incur election expenses on its behalf the total amount of which is more than the maximum amount calculated under section 422.

(2) No registered party and no third party, within the meaning of section 349, shall collude with each other for the purpose of circumventing the maximum amount referred to in subsection (1).

423.1 (1) An unpaid claim mentioned in the financial transactions return referred to in subsection 424(1) or in an election expenses return referred to in subsection 429(1) that remains unpaid in whole or in part on the day that is 18 months after the end of the fiscal period to which the return relates or in which the polling day fell, as the case may be, is deemed to be a contribution to the registered party of the unpaid amount on the day on which the expense was incurred.

(2) Subsection (1) does not apply to an unpaid claim that, on the day referred to in that subsection,

(a) is the subject of a binding agreement to pay;

(b) is the subject of a legal proceeding to secure its payment;

(c) is the subject of a dispute as to the amount the party was liable to pay or the amount that remains unpaid; or

(d) has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices.

(3) The chief agent of a registered party who believes that any of paragraphs (2)(a) to (d) applies to a liability to pay an amount shall so notify the Chief Electoral Officer before the day referred to in subsection (1).

(4) As soon as practicable after the day referred to in subsection (1), the Chief Electoral Officer shall, in any manner that he or she considers appropriate, publish the list of claims that are deemed under subsection (1) to be contributions.

2003, c. 19, s. 33.

424. (1) For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with

(a) a financial transactions return, substantially in the prescribed form, on the registered party’s financial transactions;

(b) the auditor’s report on the financial transactions return made under subsection 426(1); and

(c) a declaration in the prescribed form by the chief agent concerning those financial transactions.

(d) [Repealed, 2003, c. 19, s. 34]

(2) A financial transactions return must set out

(a) the total contributions received by the registered party and the number of contributors;

(b) the name and address of each contributor who made contributions of a total amount of more than $200 to the registered party, that total amount, as well as the amount of each such contribution and the date on which it was received by the party;

(c) the name and address of each contributor who has made a contribution to the party that includes a directed contribution as defined in subsection 404.3(2), the amount of the contribution, the amount of the directed contribution and the date of the receipt of the contribution;

(c.1) [Repealed, 2003, c. 19, s. 34]

(d) [Repealed, 2003, c. 19, s. 34]

(e) [Repealed, 2003, c. 19, s. 34]

(f) a statement of the registered party’s assets and liabilities and any surplus or deficit in accordance with generally accepted accounting principles, including a statement of

(i) disputed claims under section 421, and

(ii) unpaid claims that are, or may be, the subject of an application referred to in subsection 419(1) or section 420;

(g) a statement of the registered party’s revenues and expenses in accordance with generally accepted accounting principles;

(h) a statement, for each electoral district, of the commercial value of goods or services provided and of funds transferred by the registered party to a candidate or the electoral district association;

(h.1) a statement of each amount transferred to a leadership contestant out of a directed contribution as defined in subsection 404.3(2), the information referred to in paragraph (c) with respect to the contributor and the name of the leadership contestant to whom the amount has been transferred;

(h.2) a statement of the commercial value of goods or services provided and of funds transferred to the registered party from any of its registered associations, a candidate, a leadership contestant or a nomination contestant;

(i) a return for election expenses incurred for each by-election during the fiscal period that sets out

(i) expenses incurred by the registered party, whether paid or unpaid, and

(ii) non-monetary contributions used by it;

(j) a statement of loans or security received by the registered party, including any conditions on them; and

(k) a statement of contributions received by the registered party but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act.

(3) For the purpose of subsection (2), other than paragraph (2)(k), a contribution includes a loan.

(4) The chief agent of a registered party shall provide the Chief Electoral Officer with the documents referred to in subsection (1) within six months after the end of the fiscal period.

2000, c. 9, s. 424; 2003, c. 19, s. 34.

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).

(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.

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 $25, 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.

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.

(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.

(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.

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).

428. [Repealed, 2003, c. 19, s. 37]

429. (1) For a general election, the chief agent of a registered party shall provide the Chief Electoral Officer with

(a) an election expenses return on the registered party’s general election expenses in the general election that substantially is in the prescribed form;

(b) the auditor’s report referred to in subsection 430(1) on that return; and

(c) a declaration by the chief agent concerning those election expenses, in the prescribed form.

(2) An election expenses return must set out as an election expense each of

(a) the expenses incurred by the registered party, whether paid or unpaid; and

(b) the non-monetary contributions used by the registered party.

(3) The chief agent of a registered party shall provide the documents referred to in subsection (1) to the Chief Electoral Officer within six months after the polling day for the general election.

430. (1) As soon as practicable after a general election, the auditor of a registered party shall report to its chief agent on its return on general election expenses 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.

(2) An auditor shall include in the report under subsection (1) any statement the auditor considers necessary if

(a) the return that is the subject of the report does not present fairly the information contained in the financial records on which the return is based;

(b) the auditor has not received from registered agents or officers of the party all 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.

(3) The auditor for a registered party shall have access at any reasonable time to all documents of the registered 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. 430; 2003, c. 19, s. 38.

431. No chief agent of a registered party shall provide the Chief Electoral Officer with a return on the registered party’s general election expenses 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 429(2).

432. (1) The Chief Electoral Officer may correct a document referred to in subsection 424(1) or 429(1) if the correction does not materially affect its substance.

(2) The Chief Electoral Officer may in writing request a registered party to correct, within a specified period, a document referred to in subsection 424(1) or 429(1).

433. (1) The Chief Electoral Officer, on the written application of the chief agent of a registered party or, if there is no chief agent, its leader, may authorize

(a) the extension of a period provided in subsection 424(4) or 429(3); or

(b) the correction, within a specified period, of a document referred to in subsection 424(1) or 429(1).

(2) An application may be made

(a) under paragraph (1)(a), within the period provided in subsection 424(4) or 429(3), as the case may be; and

(b) under paragraph (1)(b), as soon as the applicant becomes aware of the need for correction.

(3) The Chief Electoral Officer may not authorize an extension or correction unless he or she is satisfied by the evidence submitted by the applicant that the circumstances giving rise to the application arose by reason of

(a) the absence, death, illness or misconduct of the chief agent or a predecessor;

(b) the absence, death, illness or misconduct of a registered agent of the registered party or of an agent, a clerk or an officer of the chief agent, or a predecessor of one of them; or

(c) inadvertence or an honest mistake of fact.

434. (1) The chief agent of a registered party or, if there is no chief agent, its leader, may apply to a judge who is competent to conduct a recount for an order

(a) relieving the party from complying with a request referred to in subsection 432(2); or

(b) authorizing an extension referred to in paragraph 433(1)(a) or correction referred to in paragraph 433(1)(b).

The applicant shall notify the Chief Electoral Officer of the application.

(2) An application may be made

(a) under paragraph (1)(a), within the specified period referred to in subsection 432(2) or within the two weeks after the expiration of that period; or

(b) under paragraph (1)(b), within two weeks after, as the case may be,

(i) the rejection of an application, made in accordance with section 433, for the extension or correction, or

(ii) the expiration of the extended period or specified period authorized under paragraph 433(1)(a) or (b).

(3) A judge may not grant an order unless he or she is satisfied that the circumstances giving rise to the application arose by reason of one of the factors referred to in paragraph 433(3)(a) to (c).

(4) An order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act.

(5) For the purposes of this Act, an extension or correction referred to in subsection (1) is authorized on the date of the order or, if the order specifies that conditions are to be met, the date as of which the applicant has met them.

435. (1) On receipt from a registered party of the documents referred to in subsection 429(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is 50% of the registered party’s election expenses that were paid by its registered agents as set out in the return for its general election expenses, if

( a) the Chief Electoral Officer is satisfied that the registered party and its chief agent have complied with the requirements of sections 429 to 434;

( b) the auditor’s report does not include a statement referred to in subsection 430(2); and

( c) candidates endorsed by the registered party received at least

(i) 2% of the number of valid votes cast at the election, or

(ii) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate.

(2) On receipt of the certificate, the Receiver General shall reimburse the amount set out in it to the registered party by paying that amount out of the Consolidated Revenue Fund.

2000, c. 9, s. 435; 2003, c. 19, s. 39.

435.01 (1) The Chief Electoral Officer shall determine, for each quarter of a calendar year, an allowance payable to a registered party whose candidates for the most recent general election preceding that quarter received at that election at least

(a) 2% of the number of valid votes cast; or

(b) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate.

(2) An allowance fund for a quarter is the product of

(a) $0.4375 multiplied by the number of valid votes cast in the election referred to in subsection (1), and

(b) the inflation adjustment factor determined under subsection 405.1(1) that is in effect for that quarter.

(3) Each such registered party’s allowance for a quarter is that part of the allowance fund for that quarter that corresponds to its percentage of valid votes cast in the election mentioned in subsection (1).

(4) A merged party is entitled to the aggregate of the allowances to which the merging parties of which it is composed would have been entitled had they not merged.

2003, c. 19, s. 40.

435.02 (1) As soon as practicable after the end of each quarter, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount of the allowance payable to a registered party for that quarter.

(2) If a registered party has not provided all the documents that it is required to provide under sections 424, 424.1 and 429, the Chief Electoral Officer shall postpone providing the certificate for any quarter until the party has provided those documents.

(3) The Receiver General shall, on receipt of a certificate, pay to the registered party out of the Consolidated Revenue Fund the amount set out in the certificate. The payment may also be made in whole or in part to any provincial division of the party, as authorized in writing by the leader of the party.

(4) In this Act, “provincial division” means a division of a registered party for a province or territory in relation to which the leader of the party has provided the following to the Chief Electoral Officer:

(a) the name of the division and of the province or territory;

(b) the name of the party;

(c) the address of the office at which records of that division are maintained and to which communications may be addressed;

(d) the names and addresses of the chief executive officer and other officers of the division;

(e) the name and address of any registered agent appointed by the division; and

(f) a declaration signed by the leader of the party certifying that the division is a division of the party.

This Act applies to information provided under this subsection as if it were information referred to in paragraphs 366(2)(a) to (h).

(5) Within 15 days after a change in the information referred to in subsection (4), the chief executive officer of the provincial division shall report the change in writing to the chief agent of the registered party.

2003, c. 19, s. 40.