Section 110 — Canada Labour Code: Financial statement of trade union and employers’ organization

Every trade union and every employers’ organization shall, forthwith on the request of any of its members, provide the member, free of charge, with a copy of a financial statement of its affairs to the end of the last fiscal year, certified to be a true copy by its president and treasurer or by its president and any other officer responsible for the handling and administration of its funds. Any financial statement provided under subsection (1) shall contain information in sufficient detail to disclose accurately the financial condition and operations of the trade union or employers’ organization for the fiscal year for which it was prepared. The Board, on the complaint of any member of a trade union or employers’ organization that it has failed to comply with subsection (1), may make an order requiring the trade union or employers’ organization to file with the Board, within the time set out in the order, a statement in such form and with such particulars as the Board may determine. The Board may make an order requiring a trade union or employers’ organization to provide a copy of a statement filed under subsection (3) to such members of the trade union or employers’ organization as the Board in its discretion directs.