All parties and candidates must report on their sources of financing and their election expenses by filing reports and returns, especially by providing the contact information of electors who made contributions.
The reports and returns are accessible to the public and must be filed within the deadlines stipulated by the Election Act. Thus, for the current by-elections, the deadlines for filing the various reports and returns are:
The official agent who must produce the election expenses report must also attach to it all the original documents such as invoices, receipts, deposit slips, account statements, cancelled cheques from the bank, etc. If the amount of an invoice is $200 or more, then it must be detailed. Moreover, all expenses must have been paid before the report is submitted.
In the case of an independent candidate who was not elected, his financial report must be filed at the same time as the return of election expenses. It must be signed by the official representative of the candidate and be accompanied by a copy of each of the contribution slips that have not already been given to the DGE as well as, if necessary, the loan. Furthermore, an additional financial report must be filed if the initial financial report shows a debt or a surplus.
The Chief Electoral Officer reimburses an amount of up to 50% of the election expenses incurred and paid in accordance with the Act to the candidate who was declared elected or the candidate who obtained at least 15% of valid votes. In the case of an independent candidate who has not been elected, the reimbursement cannot exceed the total obtained by adding the amount of debt arising from the candidate's election expenses to the amount of the candidate's personal contribution.