53. Must reports from political parties and/or candidates include information on itemized income?

87. Return of election expenses (1) Within 90 days after the result of any election has been declared every candidate at that election shall render to the returning officer a true return in such form as the Secretary may direct and verified by his affidavit showing- (a) all his election expenses which have been paid; (b) all his election expenses which are unpaid and undisputed; (c) all claims for election expenses which are disputed by the candidates; (d) all money which, under the provisions of section 85, he is required to disclose in the return and the name of the person from whom he has received such money; (e) any amount apportioned to him under the provisions of section 87, together with all relevant bills, invoices and receipts relating to the expenses referred to in paragraphs (a), (b) and (c). If no election expenses have been incurred the candidate shall, in an affidavit, render a return to that effect to the returning officer within the period aforesaid.

Electoral Act