Canada Elections Act — E-2.01 501
Additional penalties 501 (1) When a person has been convicted of an offence under this Act, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, and in addition to any other punishment that may be imposed under this Act, by order direct the person to (a) perform community service, subject to any reasonable conditions that may be specified in the order; (a.1) if the offence results, directly or indirectly, in a financial benefit under this Act, or a contribution for which a receipt referred to in subsection 127(3) of the Income Tax Act was issued, pay to the Receiver General an amount that is not more than the financial benefit or contribution, as the case may be; (b) compensate any other person who has suffered damages as a result of the commission of the offence; (c) perform any obligation the non-performance of which gave rise to the offence; or (d) take any other reasonable measure that the court considers appropriate to ensure compliance with this Act. Additional penalties (2) If a registered party, its chief agent or registered agent or one of its officers has been convicted of an offence referred to in subsection (3), the court may, having regard to the nature of the offence and the circumstances surrounding its commission, and in addition to any other punishment that may be imposed under this Act, by order, (a) direct the Chief Electoral Officer to deregister the party; (b) if it directs deregistration under paragraph (a), direct the chief agent — or another person specified by the court — to liquidate the party’s assets; and (c) if it directs liquidation under paragraph (b), direct the financial agent of each registered association — or another person specified by the court — to liquidate the registered association’s assets. Offences (3) For the purposes of subsection (2), the provisions are the following: (a) paragraph 497(2)(h) (entering into prohibited agreement); (b) paragraph 497(2)(i) (soliciting or accepting contribution); (c) paragraph 497(2)(j) (collusion); (d) paragraph 497.1(3)(d) (providing or certifying false or misleading information or making false or misleading declaration); (e) paragraph 497.1(3)(e) (providing false or misleading information); (f) paragraph 497.1(3)(k) (failure to provide financial transactions return or related documents); (g) paragraph 497.1(3)(n) (providing document that contains false or misleading information); (h) paragraph 497.1(3)(p) (providing document that contains false or misleading information); and (i) paragraph 497.2(3)(h) (failure to provide financial transactions return or related documents). Documents to be provided to Chief Electoral Officer (4) The chief agent or specified person shall, within six months after being directed to liquidate the party’s assets under subsection (2), provide to the Chief Electoral Officer (a) a statement — prepared in accordance with generally accepted accounting principles — of the fair market value of the party’s assets and liabilities on the day of the order; (b) a report by the party’s auditor to the chief agent or specified person containing the auditor’s opinion as to whether the statement presents, in accordance with generally accepted auditing standards, the fair market value of those assets and liabilities; and (c) a declaration in the prescribed form by the chief agent or specified person concerning that statement. Remittance to Receiver General (5) Within three months after providing the documents referred to in subsection (4), the chief agent or specified person shall remit an amount equal to any net balance of the assets over liabilities, calculated on the basis of the statement mentioned in paragraph (4)(a), to the Chief Electoral Officer who shall forward that amount to the Receiver General. Liability of chief agent (6) The chief agent or specified person is liable for the remittance of the amount referred to in subsection (5). Application to registered associations (7)