Yes, it's only a declaration. That being said, of course, the bill opens up the right to vote to about a million Canadians who have lived abroad for more than five years and who did or did not have an intent to return. It could be very difficult for some of these Canadians who have been away for a long time to prove their last place of ordinary residence in Canada, so yes, they have to declare it, and they don't have to show a paper evidence of it.
Of course, there are offences related to voting—