Canada Elections Act — E-2.01 359
Third-party expenses return 359 (1) Every third party that is required to be registered in accordance with subsection 349.6(1) or 353(1) shall file a third-party expenses return in the prescribed form with the Chief Electoral Officer within four months after polling day. Contents of return (2) The third-party expenses return shall contain (a) in the case of a general election that is held on a day set in accordance with subsection 56.1(2) or section 56.2, (i) a list of partisan activity expenses referred to in subsection 349.1(2) and the date and place of the partisan activities to which the expenses relate, (ii) a list of partisan advertising expenses referred to in subsection 349.1(2) and the date and place of the transmission of the partisan advertising messages to which the expenses relate, (iii) a list of election survey expenses referred to in subsection 349.1(2) and the date of the election surveys to which the expenses relate, and (iv) a list of all partisan activity expenses, partisan advertising expenses and election survey expenses referred to in subsection 349.1(1) — other than those referred to in subparagraphs (i) to (iii) — and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the partisan advertising messages to which the partisan advertising expenses relate and the date of the election surveys to which the election survey expenses relate; (b) in the case of any general election, (i) a list of partisan activity expenses referred to in subsection 350(2) and the date and place of the partisan activities to which the expenses relate, (ii) a list of election advertising expenses referred to in subsection 350(2) and the date and place of the transmission of the election advertising messages to which the expenses relate, (iii) a list of election survey expenses referred to in subsection 350(2) and the date of the election surveys to which the expenses relate, and (iv) a list of all partisan activity expenses, election advertising expenses and election survey expenses referred to in subsection 350(1) other than those referred to in subparagraphs (i) to (iii) and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the election advertising messages to which the election advertising expenses relate and the date of the election surveys to which the election survey expenses relate; and (c) in the case of a by-election, a list of partisan activity expenses, election advertising expenses and election survey expenses referred to in subsection 350(4) and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the election advertising messages to which the election advertising expenses relate and the date of the election surveys to which the election survey expenses relate. When no expenses (3) If a third party has not incurred expenses referred to in paragraph (2)(a), (b) or (c), that fact shall be indicated in its third-party expenses return. Contributions (4) The third-party expenses return shall include (a) the amount, by class of contributor, of contributions for partisan activity, partisan advertising, election advertising or election survey purposes that were received during the period beginning the day after polling day at the general election previous to the polling day referred to in subsection (1) and ending on that polling day referred to in that subsection; (b) subject to paragraph (b.1), for each contributor who made contributions of a total amount of more than $200 for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a), their name, address and class, and the amount and date of each contribution; (b.1) in the case of a numbered company that is a contributor referred to in paragraph (b