49. Do candidates have to report on their election campaign finances?
Canada
Subsection 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) if the appointment of an auditor is required under subsection 477.1(2), 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."
(Canada Elections Act, 2000 - last amended on June 13, 2019).