48. Do political parties have to report on their election campaign finances?

Section 26 Election Campaign Finance Act
26. Records
(1) For purposes of financial accountability under this Act, a candidate, a
political party, a referendum committee or an organization registered to campaign in support of a candidate, a political party or a referendum committee shall keep records of—
(a) funds received for campaign expenses indicating the amount and the nature of funds received;
(b) names, postal, physical and electronic addresses of contributors;
(c) funds spent for nomination expenditure and campaign expenditure, as the case may be; and
(d) in case of an organization registered to campaign in support of a candidate, a political party or a referendum committee, the name of the candidate, the political party or the referendum committee that the organization supported.