Statutes referred to
Courts of Justice Act, R.S.O. 1990, c. C.43, s. 98 [as am.]
Fines and Forfeitures Act, R.S.O. 1990, c. F.13 [as am.]
Municipal Elections Act, 1996, S.O. 1996, c. 32, Sch. [as am.], ss. 80(2), 92(6)
Municipal Tax Sales Act, R.S.O. 1990, c. M.60 [rep. S.O. 2001, c. 25, s. 484(2)]
Public Accounting Act, 2004, S.O. 2004, c. 8 [as am.]
APPLICATION for relief from forfeiture.
Sage Harvey, for applicant.
Philip Chan, for respondent.
 DUNPHY J.: — Cozette Giannini ran unsuccessfully for a
seat on Toronto City Council in the 2014 municipal elections
held on October 27, 2014. She failed to file the audited financial
statements required by of the Municipal Elections Act, 1996,
S.O. 1996, c. 32, Sch. (“MEA”) by the prescribed filing date of
March 27, 2015. In this application, Ms. Giannini seeks relief
from forfeiture pursuant to s. 98 of the Courts of Justice Act,
R.S.O. 1990, c. C.43 (“CJA”) to permit her to file now the financial statements she was required to have filed almost two years
ago and thereby remove her name from the “Candidates in
Default” list maintained by the City of Toronto.
 For the reasons that follow, I have declined to exercise my
discretion to relieve the applicant from her failure to file the
audited financial statements required under the MEA. I am not
satisfied that the applicant’s failure to comply with the mandatory financial disclosure provisions of the MEA was inadvertent
nor that she has been sufficiently diligent in her attempts to
repair the problem so as to merit what is exceptional relief.
The equitable jurisdiction of the court is not to be applied incautiously, particularly where as important an expression of public
policy as the campaign finance disclosure rules of the MEA
 Rights seldom come without corresponding obligations —
the right to present oneself to the people as a candidate for election carries with it the responsibility to make fair and timely
disclosure of financial returns in the manner prescribed.
 The applicant presented herself as a candidate for city
council in the municipal general elections held on October 27,
2014 in the City of Toronto in Ward 39. Her campaign accountant was Mr. Abraham Elias. She knew him as having a financial background because of his prior roles as chief financial