Canada Elections Act — E-2.01 475.4
Financial transactions return 475.4 (1) For each fiscal period of a registered association, its financial agent shall provide the Chief Electoral Officer with (a) a financial transactions return, in the prescribed form, on the association’s financial transactions; (b) the auditor’s report on the return, if one is required under subsection 475.6(1); and (c) a declaration in the prescribed form by the financial 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 association; (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 association, that total amount, as well as the amount of each of those contributions and the date on which the association received it; (d) a statement of the registered association’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 475.3, and (ii) unpaid claims, including those resulting from loans made to the registered association under section 373; (e) a statement of the registered association’s revenues and expenses in accordance with generally accepted accounting principles, 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; (f) a statement of the commercial value of goods or services provided and of funds transferred by the registered association to the registered party, to another registered association or to a candidate endorsed by the registered party; (g) a statement of the commercial value of goods or services provided and of funds transferred to the registered association from the registered party, another registered association, a nomination contestant, a candidate or a leadership contestant; (h) a statement of the terms and conditions of each loan made to the registered association 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 (i) a statement of contributions received by the registered association 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)(h), including with respect to the giving of a guarantee or suretyship, then the registered association’s financial 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 referred to in paragraph (2)(h) and any report provided under subsection (3) as soon as feasible after receiving the information or report. Period for providing documents (5) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within five months after the end of the fiscal period. Statement of unpaid claims (6) The statement of unpaid claims referred to in subparagraph (2)(d)(ii) shall include information indicating (a) each unpaid claim in the statement for the previous fiscal period that has been paid in full since that statement was provided; and (b) each claim that remains unpaid 18 months after the day on which it was due and each claim that remains unpaid 36 months after the day on which it was due. Unpaid claims — 18 months or more (7) The statement shall include the following information concer