Summary of the Notice of Violation

Name of individual, corporation or entity	Heather F. Karl
Date of violation	March 10, 2017 (continuing violation)
Section of the Act	420
Baseline amount	$500
Aggravating factor	+1
Mitigating factor	N/A
AMP total amount	$1,000
Issued by	Commissioner

Key facts of violation

As the Chief Agent of the Canadian Action Party at the time of its deregistration on March 31, 2017, Heather Karl was required, by virtue of section 420 of the Act, to file the Registered Party financial Transactions Annual Return (Return) for the period beginning on January 1, 2016, and ending on December 31, 2016, within six months after the day of the party's deregistration.

The deadline to submit the report was October 2, 2017. Elections Canada has confirmed that the Return had not been submitted to the Chief Electoral Officer as of January 31, 2021. There are therefore reasonable grounds to believe that Heather Karl continues to be in default of the requirement to provide the Return required under section 420.

An aggravating factor was added to the AMP’s baseline amount, as the Office of the Commissioner of Canada Elections investigator informed Heather Karl that she had failed to submit all required financial documents to the Chief Electoral Officer set out in section 420 of the Act, via an email sent to her on July 19, 2018.

Despite this notification, and several follow-ups by the investigator, Heather Karl did not comply. By doing so, she deliberately chose not to remedy the continuing violation. Heather Karl's decision to not file the Return, after having been made aware of this obligation, demonstrates a degree of intentional or negligent conduct, which is an aggravating factor under paragraph 508.6(1)(a) of the Act.