I think it's essential that Elections Canada has the ability to make sure the political parties are actually providing evidence about their election expenses, given the fact that $33 million is returned to political parties. I can't imagine in any other setting that you ask for reimbursement without providing a receipt. Certainly where I work at the law school, if I want a reimbursement, I need to provide receipts to show I've actually spent that money.
Elections Canada really can't do its job of ensuring the caps have been met without actually having financial documentation. How else are they supposed to know the rules are being followed?