Canada Elections Act

Marginal note:Third-party expenses return

• 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.

• Marginal note:Contents of return

  (2) The third-party expenses return shall contain

  • (a) in the case of a general election that is held on a day set in accordance with subsection 56.1(2) or section 56.2,

    • (i) a list of partisan activity expenses referred to in subsection 349.1(2) and the date and place of the partisan activities to which the expenses relate,

    • (ii) a list of partisan advertising expenses referred to in subsection 349.1(2) and the date and place of the transmission of the partisan advertising messages to which the expenses relate,

    • (iii) a list of election survey expenses referred to in subsection 349.1(2) and the date of the election surveys to which the expenses relate, and

    • (iv) a list of all partisan activity expenses, partisan advertising expenses and election survey expenses referred to in subsection 349.1(1) — other than those referred to in subparagraphs (i) to (iii) — and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the partisan advertising messages to which the partisan advertising expenses relate and the date of the election surveys to which the election survey expenses relate;

  • (b) in the case of any general election,

    • (i) a list of partisan activity expenses referred to in subsection 350(2) and the date and place of the partisan activities to which the expenses relate,

    • (ii) a list of election advertising expenses referred to in subsection 350(2) and the date and place of the transmission of the election advertising messages to which the expenses relate,

    • (iii) a list of election survey expenses referred to in subsection 350(2) and the date of the election surveys to which the expenses relate, and

    • (iv) a list of all partisan activity expenses, election advertising expenses and election survey expenses referred to in subsection 350(1) other than those referred to in subparagraphs (i) to (iii) and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the election advertising messages to which the election advertising expenses relate and the date of the election surveys to which the election survey expenses relate; and

  • (c) in the case of a by-election, a list of partisan activity expenses, election advertising expenses and election survey expenses referred to in subsection 350(4) and the date and place of the partisan activities to which the partisan activity expenses relate, the date and place of the transmission of the election advertising messages to which the election advertising expenses relate and the date of the election surveys to which the election survey expenses relate.

• Marginal note:When no expenses

  (3) If a third party has not incurred expenses referred to in paragraph (2)(a), (b) or (c), that fact shall be indicated in its third-party expenses return.

• Marginal note:Measures taken

  (3.1) If section 349.05 applies to the third party, the third-party expenses return shall set out the measures that the third party has taken in accordance with that section.

• Marginal note:Statement of revenues and expenses

  (3.2) If subsection 349.95(2) or 358(2) applies to the third party, the third-party expenses return shall include the statement of its revenues and expenses referred to in that subsection.

• Marginal note:List of Canadian contributors

  (3.3) If subsection 349.95(1) or 358(1) applies to the third party, the third-party expenses return shall include the following for each Canadian individual whose contributions of a total amount of more than $200 were used to pay for the regulated expenses under that subsection:

  • (a) their name and address;

  • (b) the amount of each contribution;

  • (c) a list of the property or services that was contributed; and

  • (d) the date each contribution was made.

• Marginal note:Contributions

  (4) The third-party expenses return shall include

  • (a) the amount of contributions for partisan activity, partisan advertising, election advertising or election survey purposes that were received during the period beginning on the day after polling day at the general election previous to the polling day referred to in subsection (1) and ending on the polling day referred to in that subsection;

  • (b) for each contributor who made contributions of a total amount of more than $200 for partisan activity, partisan advertising, election advertising or election survey purposes during the period referred to in paragraph (a), their name and address and the amount and date of each contribution; and

  • (b.1) [Repealed, 2026, c. 20, s. 24]

  • (c) the amount, other than an amount of a contribution referred to in paragraph (a), that was paid out of the third party’s own funds for partisan activity expenses, partisan advertising expenses, election advertising expenses or election survey expenses.

• Marginal note:Exceptions

  (4.1) The third-party expenses return need not include any information referred to in subsection (4) that was included in a third-party expenses return that the third party previously filed under subsection (1) in respect of

  • (a) a by-election that was held after the general election referred to in paragraph (4)(a); or

  • (b) a general election for which the third party incurred expenses or received contributions between the day fixed under paragraph 57(1.2)(c) for polling day at the general election and polling day in an electoral district in which the election was postponed under subsection 59(4) or 77(1).

• Marginal note:Loans

  (5) For the purpose of subsection (4), a contribution includes a loan.

• (6) [Repealed, 2026, c. 20, s. 24]

• Marginal note:Names to be provided

  (7) If the third party is unable to identify which contributions were received during the period referred to in paragraph (4)(a) for partisan activity, partisan advertising, election advertising or election survey purposes, the third-party expenses return shall include the names and addresses of every contributor who contributed a total of more than $200 to it during that period.

• Marginal note:Declaration

  (8) A third-party expenses return shall include a declaration that the return is accurate signed by

  • (a) the third party’s financial agent; and

  • (b) if different from the financial agent, the person who signed the application made under subsection 353(2) or — if subsection 353(1.1) applies — 349.6(2).

• Marginal note:Supporting documents

  (9) A third party shall, at the request of the Chief Electoral Officer, provide documents evidencing expenses set out in the return that are in an amount of more than $50, including bank statements, deposit slips and cancelled cheques.