Canada Elections Act — E-2.01 432
Financial transactions return 432 (1) For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with (a) a financial transactions return, in the prescribed form, on the registered party’s financial transactions; (b) the auditor’s report on the return made under subsection 435(1); and (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate. Contents of return (2) A financial transactions return shall set out (a) the total amount of contributions received by the registered party; (b) the number of contributors; (c) 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 of those contributions and the date on which the party received it; (d) the name and address of each contributor who has made a contribution to the registered party that includes a directed contribution as defined in subsection 365(2), the amount of the contribution, the amount of the directed contribution and the date on which the party received it; (e) 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) claims that are the subject of proceedings under section 429, and (ii) unpaid claims, including those resulting from loans made to the registered party under section 373; (f) a statement of the registered party’s revenues and expenses in accordance with generally accepted accounting principles; (g) 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) a statement of each amount transferred to a leadership contestant out of a directed contribution as defined in subsection 365(2), the information referred to in paragraph (d) with respect to the contributor and the name of the leadership contestant to whom the amount has been transferred; (i) 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 nomination contestant, a candidate or a leadership contestant; (j) a return for election expenses incurred for each by-election during the fiscal period that sets out (i) as an election expense, each of (A) the expenses incurred by the registered party — other than accessibility expenses — whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses, and (B) the non-monetary contributions used by the registered party as an election expense, and (ii) the accessibility expenses incurred by the registered party; (k) a statement of the terms and conditions of each loan made to the registered party under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; and (l) 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. Report (3) If there is any amendment to the information in a statement referred to in paragraph (2)(k), including with respect to the giving of a guarantee or suretyship, then the registered party’s chief agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form. Publication (4) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referr