188. The returning officer shall establish, for all the polling subdivisions in his electoral division, the number of filing offices determined by the chief electoral officer. He shall immediately inform the chief electoral officer, each candidate and each authorized party authority at the level of the electoral division of the selected places.
The filing offices shall be situated and distributed in such a way as to accommodate the electors of the polling subdivisions as equally as possible and, barring exceptional circumstances, shall be accessible to handicapped persons.
The office of the returning officer is a filing office.