Some time in December 2014, Ms. Giannini handed her
financial records to Mr. Elias and asked him to complete the
 The City Clerk’s Office sent a further reminder to candidates on March 10, 2015 of the upcoming deadline. The e-mail
advised candidates “your Financial Statement & Auditor’s
Report (Form 4) is due by 2:00 p.m., Friday, March 27, 2015”.
The attached two-page bulletin reminded candidates of the
deadline, the audit requirement and the possibility of applying
for an extension of the filing deadline by March 26, 2015.
 A final e-mail reminder of the deadline to file the “
Financial Statement — Auditor’s Report” was sent to Ms. Giannini on
March 20, 2015.
 In addition to the foregoing, the City Clerk’s Office had
materials available online and conducted information sessions
for candidates including a review of their financial reporting
obligations. Ms. Giannini attended none of the sessions.
 Ms. Elias did not make the required filing. Her affidavit
states that she did not review the form closely and did not notice
the auditor requirement until March 27, 2015.
 In the late morning of March 27, 2015, Ms. Giannini
attended the Elections Office and attempted to file her financial
statement. The election coordinator who reviewed her filing,
Ms. Gail Baker, filed an affidavit. Ms. Baker’s affidavit confirms
that Ms. Giannini claimed to have been unaware of the
requirement for an auditor’s report. Ms. Baker advised her of
the possibility of applying to the court to enable her to file her
statement and auditor’s report if she missed the deadline and
gave her information about how to do so. Ms. Giannini left the
office without filing her statement.
 On March 31, 2015, the clerk of the City of Toronto sent
Ms. Giannini a notice advising her of her default and of the
penalty that applies pursuant to s. 80(2) of the MEA (
ineligibility to run or be appointed until after the next election).
 Ms. Giannini is not the only candidate who is in default of
her obligations under the MEA. Of 688 candidates in the 2014
Toronto municipal and school board election, 101 candidates are
in default and subject to the automatic penalty of s. 80(2) of the
MEA. A further 33 candidates sought and obtained an extension
of the filing deadline before the deadline.
 At the hearing of the application on February 24, 2017,
I indicated that I was not satisfied the applicant had made
a case for relief but gave her an opportunity to file a further affidavit providing further details on her failure to file an auditor’s
report as required and to explain the almost two-year delay in