Court lacks jurisdiction to extend electoral district association's financial reporting deadline outside statutory conditions.
The applicant, a registered electoral district association, applied for an order extending the time to file its 2024 annual financial transactions return under the Canada Elections Act.
The applicant missed the statutory deadline and did not apply to the Chief Electoral Officer for an extension within the prescribed period.
The court dismissed the application, finding that it lacked jurisdiction to extend the deadline outside of the specific circumstances set out in section 475.93(2) of the Act.
The court noted that the doctrine of special circumstances no longer applies to statutory deadlines for filing applications.
Prescott-Russell-Cumberland Federal Liberal Association v. Chief Electoral Officer of Canada, 2026 ONSC 817