103. (1) The treasurer shall reimburse, out of the municipality’s general fund, an amount equal to 50% of the election expenses incurred and paid in accordance with this division to the official agent of an independent candidate who is elected or obtains at least 20% of the votes cast during an election for the office of mayor or councillor, as the case may be.
(2) He shall reimburse the official agent of a party, out of the municipality’s general fund, an amount equal to 50% of the expenses incurred and paid in accordance with this division for a candidate for the office of mayor or a candidate for the office of councillor in each electoral district, if such candidate is elected or obtains at least 20% of the votes cast during the election for the office in question.
(3) To be entitled to reimbursement, the official agent of the candidate or party must produce a statement in the form prescribed by the director general and such statement must be accompanied with an affidavit or solemn affirmation and invoices, receipts or other vouchers, or certified copies of such documents, which shall afterwards be forwarded to the returning officer by the treasurer.
(4) However, the treasurer shall not make a reimbursement so long as the official agent of a candidate or party has not delivered, in accordance with the first paragraph of section 104, a return of election expenses or has not been excused from the delay to deliver it by order of a judge, in accordance with the second paragraph of section 106.