Recommendations of the Chief Electoral Officer of Canada to the House of Commons Standing Committee on Procedure and House Affairs Respecting Specific Issues of Political Financing

January 26, 2007

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Table of Contents

• 1. Introduction
• 2. Membership Fees and Tax Credits
  • Summary of Section
  • Current Law
    • Membership Fees as Contributions Under the Canada Elections Act
    • Payment of Membership Fees Must Comply With Statutory Requirements Respecting Contributions
  • Operation of a Limited Exemption for Certain Memberships
    • Paying the Fee for the Membership of Another
    • Prohibition Against Indirect Contributions
    • Statutory Anti-Avoidance Prohibitions
    • Eligibility
    • Treatment Afforded the Legal Payment of Membership Fees by Persons Other Than the Member
  • Recommendations
    
    
• 3. Tax Receipts for Pre-Election Contributions
  • Summary of Section
  • Current Law
    • Interaction Between the Income Tax Act and the Canada Elections Act
    • Registered Parties
    • Registered Electoral District Associations
    • Candidates
    • Leadership Contestants
  • Recommendations
• 4. Minimum Age for Making Political Contributions
  • Summary of Section
  • Current Law
  • Recommendations
• 5. Exclusion of Certain Services as Contributions
  • Summary of Section
  • Current Law
    • Non-Monetary Contribution: Provision of Services Without Charge
    • Volunteer Labour
    • Services of Minimal Value
  • Recommendations
• 6. Limits on Leadership Campaign Spending
  • Summary of Section
  • Current Law
  • Recommendation
• 7. Loans and the Transfer of Candidates' Debts
  • Summary of Section
  • Current Law
    • Loans
      • Recommendation
    • Transfer of Debts
      • Recommendation
• 8. Elimination of Threshold for Quarterly Allowance for Parties
  • Summary of Section
  • Current Law
    • Introduction of Quarterly Allowances
    • Eligibility for Allowance Under Current Wording of the Act
    • Amount of Payment
    • When Payments Are Made
    • Provincial Comparisons
    • Prince Edward Island (Election Expenses Act, section 23)
    • New Brunswick (Political Process Financing Act, ss. 31—34)
    • Quebec (Elections Act, sections 81—83)
    • Constitutional Rulings Affecting Payment of Quarterly Allowance
  • Recommendation

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