English: Jurisdiction Candidates Political parties Local associations Third parties Leadership contestants Annual fiscal return Election expenses return Canada 4 months after polling day 6 months after end of fiscal year 6 months after polling day – 4 months after polling day – Newfoundland and Labrador 6 months after polling day On or before April 1 6 months after polling day – – – Prince Edward Island 120 days after return of writ On or before May 31 120 days after return of writ – – – Nova Scotia 60 days after return of writ On or before March 31 (only contributions) 120 days after return of writ Annual; on or before March 31 (only contributions) – – New Brunswick 90 days after polling day On or before October 1 and April 1 – Annual; on or before April 1 – – Quebec 90 days after polling day On or before April 30 120 days after polling day – 30 days after polling day – Ontario 6 months after polling day On or before May 31 6 months after polling day Annual: on or before May 31 Election: 6 months after polling day – For period beginning at official call until 2 months after vote: within 6 months For 12-month period beginning 2 months after vote: within 20 months Manitoba 30 days after end of campaign period 3 months after end of year 30 days after end of campaign period 30 days after end of year – – Saskatchewan 3 months after being declared elected 4 months after end of fiscal year 6 months after polling day – – – Alberta 4 months after polling day On or before March 31 6 months after polling day Annual; on or before March 31 – – British Columbia 90 days after polling day On or before March 31 90 days after polling day Annual: on or before March 31 Election: 90 days after polling day 90 days after polling day 90 days after vote Yukon Territory 60 days after return of writ On or before March 31 60 days after return of writ – – – Northwest Territories 60 days after polling day No political parties No political parties – – – Nunavut 60 days after polling day No political parties No political parties – – –
French: Juridiction Parties intéressées Renseignements financiers requis Candidats Partis politiques Associations de circonscription Tiers Candidats à la direction Rapport du vérificateur Dépenses personnelles (candidats seulement) Contributions par type Valeur de la contribution entraînant divulgation Nom et adresse du donateur Reçus et pièces justificatives Rapport de fiducie Canada – – Candidats, partis politiques Candidats Tous Plus de 200 $ Tous Tiers, sur demande Partis politiques Terre-Neuve-et-Labrador – – – Tous Candidats – Plus de 100 $ Tous – – Île-du-Prince-Édouard – – – Tous – – Plus de 250 $ Rapports annuels des partis politiques Tous – Nouvelle-Écosse – – Dépenses électorales et reçus pour fins d’impôt¹ – – Plus de 50 $ Tous Candidats, partis politiques – Nouveau-Brunswick – – Tous – – Plus de 100 $ Tous Tous – Québec – Tous – – Plus de 200 $ Tous Tous – Ontario – Tous – – Plus de 100 $ Tous – – Manitoba – – Tous Candidats – Plus de 250 $ Tous – – Saskatchewan – – – Tous Candidats Tous Plus de 250 $ Seulement le nom pour tous les rapports Tous – Alberta – – Rapports annuels des partis politiques – – Plus de 375 $ Tous – – Colombie-Britannique Candidats, partis politiques, associations de circonscription² Candidats Tous Plus de 250 $ Tous – – Territoire du Yukon – – – – – – Plus de 250 $ Tous Tous – Territoires du Nord-Ouest ³ – – – – – – Plus de 100 $ Candidats Candidats – Nunavut ³ – – – – – – Plus de 100 $ Candidats Candidats – ¹Les rapports sur les contributions doivent également être vérifiés si les contributions excèdent 5 000 $.  ²Seulement si la valeur des contributions, des dépenses électorales ou des dépenses des candidats à la direction sont de 10 000 $ ou plus.