Reports and returns to be produced


To facilitate the production of returns of election expenses and financial reports, we suggest that you use the on-line version of this report and return. From the links below, you can print the report and return that have to be produced after a general or by-election election as well as the additional financial report if necessary.

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Report and return and additional financial report of an authorized independent candidate

These documents, namely the financial report and the return of election expenses as well as all of the vouchers that must be appended to them, must be produced and submitted to the treasurer of the municipality in the 90 days following polling day. Once the deadline for their production expires, the public has access to them.

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Additional financial report of an authorized independent candidate

The official representative of an authorized independent candidate must file an additional financial report with the treasurer if, after filing the first report:

  • the candidate has debts arising from his election expenses (loans contracted minus the amount repaid on the loans minus the cash on hand at the end of the period);
  • or if the official representative holds sums and property that remain in the election fund of his candidate.

If the official representative finds himself in this situation, the treasurer of the municipality will send him the necessary documents so that he can file an additional financial report.

 

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Return of election expenses of an authorized political party

The official agent of a party is required to complete a return of election expenses of the authorized political party. This return, as well as all of the vouchers appended thereto, must be produced and submitted to the treasurer of the municipality in the 90 days following the poll. Once the deadline for their production expires, the public has access to them.

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Financial report of a political party

The official representative of an authorized political party must submit to the treasurer of the municipality and to the Chief Electoral Officer, not later than April 1st of each year, a financial report for the previous fiscal year which ended on December 31st . This report, when it indicates receipts in excess of $5,000, is only deemed to have been submitted when it is accompanied with the duly signed report of the party’s auditor.

Similarly, the balance sheet must be signed by the official representative whose name appears in the register of authorized entities of the Chief Electoral Officer. The responsibility for the financial report lies with the official representative of the party.

The party’s financial report must include a balance sheet, an income statement, a statement of changes in the net assets and a cash flow statement prepared in accordance with generally accepted accounting principles.

In addition, this report must be accompanied with the sections containing the additional information required under the Act, notably the information concerning the reconciliation of the official receipts under the control of the official representative.

 

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Return of expenses of a private intervenor

A private intervenor who is an elector or the representative of a group must send the treasurer of the municipality, in the 30 days following the day set for the poll, a return of all his expenses by using the form "Return of expenses of a private intervenor".

This return of expenses must be accompanied with the invoices, receipts and other vouchers or certified true copies of these documents. A private intervenor who is an elector or the representative of a group must sign the return.

If no advertising expense was incurred, a return of election expenses must nevertheless be filed and sent to the treasurer. In this case, indicate " zero " in the appropriate boxes.

 

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Reports and returns to be produced on-line

For all information concerning the production of reports/returns on-line, contact the Direction du financement des partis politiques of the Chief Electoral Officer at 1 866 232-6494.


© Directeur général des élections du Québec, 2009