(1) Within 70 working days after polling day, a candidate's financial agent must file with the Chief Electoral Officer a return setting out the candidate's election expenses.
(2) Every return filed under subsection (1) must—
(a) be in the form required by the Chief Electoral Officer; and
(b) include a statutory declaration made by the financial agent and the candidate, each declaring that, to the best of his or her knowledge and belief,—
(i) the return correctly sets out all the information required to be provided; and
(ii) a fair assessment has been made of the commercial value of any materials and advertising spaces used in candidate advertisements.