The Chief Electoral Officer appealed a decision allowing the Conservative Fund Canada to amend its 2004 and 2006 election expenses returns to reflect GST rebates received under the Excise Tax Act.
The Fund argued that the Canada Elections Act required election expenses to be reported in accordance with Generally Accepted Accounting Principles (GAAP), meaning expenses should be reported net of GST rebates.
The Court of Appeal allowed the appeal, holding that the plain wording of the Canada Elections Act does not require general election expenses to be reported in accordance with GAAP.
The Court found this interpretation consistent with Parliament's intent to maintain a level political playing field through equal spending limits.
