55. Which institution(s) receives financial reports from political parties and/or candidates?

- political parties: Article 432 (1) For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with (a) a financial transactions return, in the prescribed form, on the registered party’s financial transactions; (b) the auditor’s report on the return made under subsection 435(1); and (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate.

- candidates: Article 477.59 (1) A candidate’s official agent shall provide the Chief Electoral Officer with the following in respect of an election: (a) an electoral campaign return, in the prescribed form, on the financing and expenses for the candidate’s electoral campaign; (b) the auditor’s report on the return under section 477.62; (c) a declaration in the prescribed form by the official agent that the return is complete and accurate; and (d) a declaration in the prescribed form by the candidate that the return is complete and accurate.

- third parties: Article 359 (1) Every third party that is required to be registered in accordance with subsection 353(1) shall file an election advertising report in the prescribed form with the Chief Electoral Officer within four months after polling day.

(Elections Canada Act, 2000 - last amended on January 1, 2016)

The Chief Electoral Officer