officer for Lebanese Friends of Canada and financial controller
for GS Group Inc.
 Whatever his financial background, Mr. Elias was not an
auditor licensed under the Public Accounting Act, 2004, S.O.
2004, c. 8 and there is no suggestion that he ever held himself
out to be.
 When she filed her nomination paper with the Toronto City
Clerk’s Office on March 10, 2014, the applicant received a copy
of the 2014 “Candidates Guide for Ontario Municipal and School
Board Elections”. The Candidates Guide contains detailed
information about, among other things, the financial disclosure
obligations of a candidate. It advises the candidate to look
through the campaign financial statement (form 4) to make sure
that the required records are kept. It advised candidates of the
March 27, 2015 deadline and advised them, “if you think
that you will be unable to file your financial statement by the
deadline, you may apply to the Ontario Court of Justice
for an extension before March 27, 2016” (emphasis in original).
It also explicitly advised candidates:
if your campaign contributions (including contributions from yourself) or
campaign expenses are greater than $10,000 you must have your financial
statement audited and include the auditor’s report when you submit your
financial statement to the clerk.
 Mr. Giannini’s campaign was not successful on October 27,
2014. She was not elected. Ms. Giannini’s campaign both raised
and spent more than $10,000 on the campaign and was thus
obliged to file an auditor’s report with the financial statement
required by March 27, 2015.
 On December 16, 2014, the City Clerk’s Office sent
Ms. Giannini by registered mail a “Notice of Financial Filing
Requirement and Penalties”. This was preceded by an e-mail to
all candidates advising them to expect the package and providing them with an electronic link to access the information as
well. The Notice of Financial Filing and Penalties reminded the
candidates, including the applicant, of the deadline of March 27,
2015 to file a “Financial Statement-Auditors Report”, reminded
candidates of the necessity for an auditor’s report if contributions or expenses exceeded $10,000, reminded candidates of the
deadline for applying for an extension of time to the Ontario
Court of Justice and reviewed the penalties for non-compliance.
 Canada Post made an attempted delivery of the registered
mail parcel on December 22, 2014 and left a delivery notice
card with instructions on how to pick up the package at a local