50. Do third parties have to report on election campaign finances?

Subsection 349.91(1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer within 5 days after the day on which it became required to be registered in accordance with that subsection, if the third party (...) (b) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a)."

Subsection 349.92(1) Every third party that is required to be registered in accordance with subsection 349.6(1) shall file an interim third-party expenses return in the prescribed form with the Chief Electoral Officer on September 15, if the third party (b) has received contributions in an aggregate amount of $10,000 or more for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a)."

Subsection 359(1): "Every third party that is required to be registered in accordance with subsection 349.6(1) or 353(1) shall file a third-party expenses return in the prescribed form with the Chief Electoral Officer within four months after polling day."

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