Accessibility expenses

(1) An accessibility expense of a registered party or a candidate, as the case may be, is any of the following:

(a) the amount of any cost incurred, or non-monetary contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used solely to make accessible, to persons with a disability, materials used or activities held during an election period;

(b) the difference between the amounts referred to in subparagraphs (i) and (ii), to the extent that the amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii):

(i) the amount of any cost incurred, or non-monetary contribution received, by the party or candidate, to the extent that the property or service that the cost was incurred for — or that was received as a non-monetary contribution — is used for materials used or activities held during an election period
and those materials or activities are accessible to persons with a disability, and

(ii) the amount equal to the value of the property or service if the materials or activities had not been accessible to persons with a disability;

(c) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used solely to make accessible, to persons with a disability, materials used or activities held during an election period; and

(d) the difference between the amounts referred to in subparagraphs (i) and (ii), to the extent that the amount referred to in subparagraph (i) is greater than the amount referred to in subparagraph (ii):

(i) the amount equal to the value of goods or services referred to in subsection 364(2) that are accepted by the party or candidate, to the extent that the goods or services are used for materials used or activities held during an election period and those materials or activities are accessible to persons with a disability, and

(ii) the amount equal to the value of the goods or services if the materials or activities had not been accessible to persons with a disability.