47. Do political parties have to report regularly on their finances?

Subsection 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."

Subsection 433(1): "If a registered party’s candidates for the most recent general election received at that election at least 2% of the number of valid votes cast, or at least 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate, the registered party’s chief agent shall, for each quarter — in respect of a fiscal period of the registered party — that follows that general election, beginning with the quarter that immediately follows that general election and ending with the quarter in which polling day at the next general election is held, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 432(2)(a) to (d), (i) and (l). (2) A quarterly return shall be provided within 30 days after the end of the period to which it relates."

(Canada Elections Act, 2000 - last amended on June 13, 2019).