E-2.2 - Act respecting elections and referendums in municipalities
451. The cost of any goods or services used during an election period to
(1) promote or oppose, directly or indirectly, the election of a candidate or the candidates of a party;
(2) propagate or oppose the program or policies of a candidate or party;
(3) approve or disapprove courses of action advocated or opposed by a candidate or party; or
(4) approve or disapprove any act done or proposed by a party, a candidate or their supporters,
is an election expense.