Canada Elections Act — E-2.01 477.59
Electoral campaign return 477.59 (1) A candidate’s official agent shall provide the Chief Electoral Officer with the following in respect of an election: (a) an electoral campaign return, in the prescribed form, on the financing and expenses for the candidate’s electoral campaign; (b) if the appointment of an auditor is required under subsection 477.1(2), the auditor’s report on the return under section 477.62; (c) a declaration in the prescribed form by the official agent that the return is complete and accurate; and (d) a declaration in the prescribed form by the candidate that the return is complete and accurate. Contents of return (2) The electoral campaign return shall set out (a) a statement of election expenses, including a statement of election expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses; (a.1) a statement of litigation expenses that includes an indication of which of those expenses were paid other than from the bank account referred to in subsection 477.46(1) and the source of the funds used to pay them; (a.2) a statement of travel and living expenses that includes an indication of which of those expenses relate to travel and sojourns during the election period; (a.3) a statement of accessibility expenses; (a.4) a statement of personal expenses that includes (i) an indication of which of those expenses are childcare expenses, (ii) an indication of which of those expenses are expenses referred to in paragraphs 378(1)(c) and (d), and (iii) an indication of which of those expenses were paid other than from the bank account referred to in subsection 477.46(1) and the source of the funds used to pay them; (b) a statement of electoral campaign expenses, other than the expenses referred to in paragraphs (a) to (a.4), including a statement of electoral campaign expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses; (c) a statement of claims that are the subject of proceedings under section 477.58; (d) a statement of unpaid claims, including those resulting from loans made to the candidate under section 373; (e) a statement of the terms and conditions of each loan made to the candidate under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest, the unpaid principal remaining at the end of each calendar year and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; (f) the total amount of contributions received by the candidate; (g) the number of contributors; (h) the name and address of each contributor who made contributions of a total amount of more than $200 to the candidate, that total amount, as well as the amount of each of those contributions and the date on which the candidate received it; (i) a statement of the commercial value of goods or services provided and of funds transferred by the candidate to a registered party, to a registered association or to themselves in their capacity as a nomination contestant; (j) a statement of the commercial value of goods or services provided and of funds transferred to the candidate from a registered party, a registered association or a nomination contestant; and (k) a statement of contributions received but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act. Supporting documents (3) Together with the electoral campaign return, the official agent of a candidate shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the candidate’s wri