Canada Elections Act — E-2.01 357.01
Interim third party expenses return 357.01 (1) Every third party that is required to be registered in accordance with subsection 353(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer on the 21st day before polling day, if the third party (a) was required to file an interim third-party expenses return with the Chief Electoral Officer under subsection 349.92(1); (b) has incurred expenses referred to in subsection 349.1(1) or 350(1) in an aggregate amount of $10,000 or more during the period beginning on the day after polling day at the previous general election and ending on the 23rd day before polling day; or (c) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (b). Contents of return (2) The interim 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; and (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. When no expenses (3) If a third party has not incurred expenses referred to in subsection (2), that fact shall be indicated in its interim third-party expenses return. Contributions (4) The interim 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 referred to in paragraph (1)(b); (b) subject to paragraph (c), 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 (1)(b), their name, address and class, and the amount and date of each contribution; (c) in the case of a numbered company that is a contributor referred to in para