Under the Election Act, the official representatives of the entities listed below must file a financial report. This report must be sent to the Directeur général des élections du Québec.
The financial report of every authorized entity must notably indicate the name and complete domiciliary address of each elector having made one or more contributions as well as the total amount of these contributions.
These reports are public in nature from the deadline for submitting them. However, if these reports are submitted after the deadlines, they are accessible from the date on which they are submitted. They may be consulted at the Information Centre of the Chief Electoral Officer of Québec.
The official representative of an authorized party must, not later than April 30th of each year, file a financial report for the fiscal year ended on the previous December 31st. This report must be accompanied with the auditor's report (independent auditor) and contain a balance sheet, an income statement, a statement of changes in net assets and a cash flow statement, prepared in accordance with the applicable financial information rules (generally accepted accounting principles).
The official representative of an authorized authority or of an authorized independent Member must file, not later than April 1st of each year, a financial report for the fiscal year ended on the previous December 31st; this report must be filed using the forms stipulated by the Directeur général des élections du Québec.
The official representative of an authorized independent candidate who was not elected must file, not later than 90 days after the date of the poll, a financial report in the form stipulated by the Directeur général des élections du Québec.
Following the filing of this report, if the independent candidate has debts arising from his election expenses or holds sums or property derived from the election fund, his official representative must file an additional financial report not later than April 1st of the year that follows each fiscal year during which the candidate is authorized.
The financial reports filed since the fiscal year ending on December 31, 2000 are presented here.