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Returns to produce

See field: provincial, school board

Throughout their authorization, the authorized political entities will have to produce various reports in order to account for their revenues and expenses.

Political party

Annual financial report

The official representative of an authorized political party must submit to the treasurer of the municipality, not later than April 1 of each year, a financial report for the preceding fiscal year. It must include the balance sheet as well as the statements of operations, changes in net assets and cash flows.

This report, when it indicates revenues exceeding $5,000, is deemed to be transmitted only when accompanied by the duly signed report of the party independent auditor.

This report must be accompanied by sections containing the additional information required under the Act respecting elections and referendums in municipalities and statements signed by the leader and the official representative of the party with a view to making them more accountable about the rules on the financing and control of election expenses.

Return of election expenses

Following an election in which a party has submitted one or more candidates, the party's official agent is required to complete a return of election expenses. This return, together with all supporting documents attached to it, must be produced and delivered to the treasurer of the municipality within 90 days of the vote. This return must be accompanied by statements signed by the leader and the official agent of the party.

Authorized independent candidate

Authorized elector report

This report sets out the revenues and expenses incurred in the year preceding a general election by the person who undertakes to stand as an authorized independent candidate. It must be submitted no later than April 1 of the year in which the election is held.

Reports from an authorized independent candidate

After an election, a financial report and a return of election expenses, together with all the supporting documents to be attached to it, must be produced and delivered to the treasurer of the municipality within 90 days after the vote.

Additional financial report of an authorized independent candidate

The official representative of an authorized independent candidate must produce an additional financial report to the treasurer if, after the production of the reports of an authorized independent candidate:

  • he has debts contracted during his authorization;
  • or

  • the official representative holds property or money remaining in his candidate's election fund.

All such reports shall be accompanied by the signed declarations of the candidate and his official representative and agent.

Private intervenor

Return of election expenses

The private intervenor who is an elector or the representative of a group must send to the treasurer of the municipality, within 30 days after the day fixed for the vote, a report of all his expenses using the form "Return of expenses of a private intervenor".

This return of expenses must be accompanied by invoices, receipts and other supporting documents or certified copies of these documents. The private intervenor who is an elector or the representative of a group must sign the report.

If no advertising expenses have been incurred, a return of expenses must nevertheless be produced and forwarded to the treasurer. It is then necessary to indicate "zero" in the appropriate boxes.

All such reports shall be made available to the public on the expiry of the time limit for their production.