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Political Contributions Disclosure Regulations
made under Sections 21 and 32 of the
Members and Public Employees Disclosure Act
S.N.S. 1991, c. 4
O.I.C. 2008-454 (September 3, 2008), N.S. Reg. 369/2008
Citation
1 These regulations may be cited as the Political Contributions Disclosure Regulations.
Definitions for regulations
2 In these regulations,
(a) “Act” means the Members and Public Employees Disclosure Act;
(b) “annual statement of political contributions” means the disclosure statement required by Section 14 of the Act;
(c) “audit” means an examination and verification of financial statements, accounting records and supporting documents by an independent public accountant to obtain reasonable assurance of whether the financial statements are free of material misstatement, and includes all of the following:
(i) examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements,
(ii) assessing the accounting principles used and significant estimates made in the financial statements,
(iii) evaluating the overall financial statement presentation;
(d) “audited financial statement” means “audited financial statements respecting all moneys or funds held by or in trust for the party as of the date this Section comes into force” and “audited financial statements respecting all moneys or funds held by or in trust for the party at the end of the fiscal year” as defined in subsection 3(5)[(4)];
(e) “candidate officially nominated” means a person who has been officially nominated as a candidate under Section 69 of the Elections Act;
(f) “donation in kind” means goods, services or property provided by an individual or organization eligible to make a contribution under the Act for the benefit of a candidate, electoral district association or recognized party but does not include any of the following:
(i) personal services or the use of a vehicle volunteered by a person and not provided as part of that person’s work in the service of an employer,
(ii) the services of a person who acts as an official agent of a candidate,
(iii) the services of a person who acts as an official agent or officer of an electoral district association or recognized party or provides legal counsel to an electoral district association or recognized party;
(g) “during an election” means during an election as defined in the Elections Act;
(h) “fair market value” means the amount that goods, services or property would sell for in an open market between a willing buyer and a willing seller who are
(i) knowledgeable, informed and prudent,
(ii) acting independently of each other;
(i) “held assets” means funds or assets held in trust for a recognized party before July 11, 1991, and includes income earned on those funds or assets;
(j) “immediate family” means the spouse, parents, and children of a person;
(k) “leadership contestant” means an individual who is campaigning to become the leader of a recognized party;
(l) “net profit” means the amount equal to the difference between the selling price of goods, services or property and the greater of the following:
(i) the actual cost of the goods, services or property,
(ii) the fair market value of the goods, services or property at the time the goods, services or property are acquired;
(m) “nomination candidate” means an individual who is campaigning to become a recognized party’s candidate for election in an electoral district;
(n) “prescribed form” means a form prescribed by the Chief Electoral Officer under Section 190 of the Elections Act or a form prescribed in these regulations;
(o) “public accountant” means a public accountant licensed under the Public Accountants Act;
(p) “review engagement” means an examination of the financial reports of an electoral district association by an independent public accountant to obtain reasonable assurance of whether the financial information reported is plausible and whether there is any reason to believe that the financial report is not, in all material respects, in accordance with generally accepted accounting principles, and consists primarily of the following:
(i) enquiry,
(ii) analytical procedures,
(iii) discussion related to information supplied by the electoral district association;
(q) “transfer” means a transfer of services, money or other property made without consideration in accordance with Section 24.
Definitions for Act
3 (1) In subsection 14B(1) of the Act, “ordinarily resident” means ordinarily resident as defined in the Elections Act.
(2) In subsection 21A(5) of the Act, “partial fiscal year” means the period from January 1, 2007, to March 31, 2007, inclusive.
(3) In the definition of “contributions” in clause 8(b) of the Act and in these regulations, “services, money or other property” does not include any of the following:
(a) goods or services produced or provided by voluntary, unpaid labour;
(b) an annual membership fee paid to an electoral district association or a recognized party, if all of the following conditions are met:
(i) the fee does not exceed $25 in total per calendar year,
(ii) no one individual pays membership fees for more than the individual’s immediate family,
(iii) the electoral district association or recognized party that receives the fee maintains a current membership list;
(c) money received at a meeting held on behalf of a candidate, electoral district association or recognized party in response to a general solicitation of money from persons in attendance if all of the following conditions are met:
(i) no individual gives more than $25,
(ii) the date of the meeting, number of attendees and gross amount received are recorded by the official agent in the manner prescribed in these regulations;
(d) a fee paid by a participant for a fundraising event held on behalf of a candidate, electoral district association or recognized party if the fee paid by the participant, minus the value of the benefit received by the participant, is $50 or less;
(e) the net profit derived from the sale or auction of goods, services or property sold or auctioned on behalf of a candidate, electoral district association or recognized party to an individual or organization at a fundraising event if the net profit derived from the sale or auction of the goods, services or property is $50 or less;
(f) a donation in kind provided for the benefit of a candidate, electoral district association or recognized party if all of the following conditions are met:
(i) the fair market value of the donation in kind is $50 or less,
(ii) the individual or organization has not already made previous donations in kind with a total value exceeding $50 in accordance with subsection 19(6).
(4) In Section 21C of the Act, “audited financial statements respecting all moneys or funds held by or in trust for the party as of the date this Section comes into force” and “audited financial statements respecting all moneys or funds held by or in trust for the party at the end of the fiscal year” means the audited financial statements of a recognized party prepared by an independent public accountant following an audit respecting all money or funds held by or in trust for the party as of the applicable date and includes, but is not limited to, statements of
(a) all income, on a gross basis, of the recognized party during the reporting period before related or associated expenses are deducted;
(b) all contributions and transfers received by the recognized party during the reporting period,
(c) all expenses and transfers made by the recognized party during the reporting period;
(d) all loans payable and receivable;
(e) all assets and liabilities of the recognized party.
Related corporations
4 A corporation is related to another corporation for the purpose of subsection 14B(3) of the Act if the following conditions are met:
(a) for a corporation other than a society incorporated under the Societies Act, the beneficial ownership of shares representing at least 50% of the issued and outstanding voting shares of both corporations are held, directly or indirectly, by 1 of the following:
(i) the same corporation,
(ii) the same individual,
(iii) 1 or more individuals who are members of the same immediate family;
(b) for a society incorporated under the Societies Act, the majority of directors of both societies are the same individuals.
Forms include schedules
5 The forms set out in these regulations are prescribed for use under the Act and each form includes the schedules to that form.
Forms for reporting annual statements of political contributions
6 (1) An annual statement of political contributions must be in the following applicable form:
(a) for a candidate, Form 2, Candidate’s Financial Statements and Supporting Schedules;
(b) for a recognized party, Form 3, Recognized Party’s Financial Statements and Supporting Schedules;
(c) for an electoral district association, Form 4, Electoral District Association’s Financial Statements and Supporting Schedules.
(2) Form 3, Recognized Party’s Financial Statements and Supporting Schedules must be submitted electronically.
(3) Form 2, Candidate’s Financial Statements and Supporting Schedules and Form 4, Electoral District Association’s Financial Statements and Supporting Schedules must be submitted electronically or in hard copy.
Form for reporting candidate information
7 (1) When a candidate appoints an official agent, the candidate must immediately advise the designated person in writing of all of the following using Form 1, Candidate Information:
(a) the name, address and telephone number of the official agent;
(b) the name, address and telephone number of the candidate’s auditor;
(c) the name of the financial institution in which all money, including contributions to the candidate, is to be deposited;
(d) the account number of the account into which all money, including contributions to the candidate, is to be deposited.
(2) An individual who becomes a candidate within the meaning of paragraph 3(d)(i)(A) of the Elections Act after an election in which the individual was already a candidate must deliver a new Form 1 in accordance with subsection (1).
(3) If any of the information provided by a candidate in Form 1 changes, the candidate must deliver an amended Form 1 updating all the information required by subsection (1) to the designated person.
(4) An individual who is a candidate within the meaning of paragraph 3(d)(i)(A) of the Elections Act must not accept contributions until the candidate delivers Form 1 to the designated person.
Form for reporting fundraising event revenue and expenses
8 A candidate, electoral district association or recognized party that is seeking approval from the designated person of the calculation of the total fees paid by all participants in a fundraising event minus the benefits received by those participants, must deliver a Form 5, Statement of Fundraising Event Revenue and Expenses to the designated person in accordance with Section 22.
Filing Candidate’s Financial Statements and Supporting Schedules
9 (1) A Candidate’s Financial Statements and Supporting Schedules in Form 2 must be filed at the same time and place the official agent files the candidate’s report of election expenses and tax receipt reconciliation form under the Elections Act.
(2) The reporting period for a Candidate’s Financial Statements and Supporting Schedules filed under subsection (1) begins on January 1 of the calendar year in which the election is held and ends 30 days after ordinary polling day.
(3) A Candidate’s Financial Statements and Supporting Schedules in Form 2 for an individual who is a candidate within the meaning [of] paragraph 3(d)(i)(A) of the Elections Act during any part of a calendar year must be filed for each period that begins with the declaration of the individual as a candidate and ends with the earlier [earliest] of all of the following:
(a) the date on which the individual ceases to be a candidate, in which case it must be filed no later than 90 days after the date the individual ceases to be a candidate;
(b) an election or by-election in the candidate’s electoral district, in which case it must be filed at the same time and place the official agent files the candidate’s report of election expenses and tax receipt reconciliation form under the Elections Act;
(c) the end of the calendar year, in which case it must be filed no later than March 31 of the year immediately after the calendar year to which the statements refer.
Filing Recognized Party’s Financial Statements and Supporting Schedules
10 (1) Except as provided in subsection (2) for Schedule C-2 to Form 3, a Recognized Party’s Candidate’s Financial Statements and Supporting Schedules in Form 3 must be filed on or before April 30 of the year immediately after the calendar year to which the statements refer.
(2) Schedule C-2 to Form 3, detailing transfers made to a candidate or electoral district association during an election, must be filed at the same time the official agent files the recognized party’s report of election expenses under subsection 184(1) of the Elections Act.
Filing Electoral District Association’s Financial Statements and Supporting Schedules
11 (1) Except as otherwise provided in subsections (2) and (3), an Electoral District Association’s Financial Statements and Supporting Schedules in Form 4 must be filed on or before March 31 of the year immediately after the calendar year to which the statements refer.
(2) An electoral district association that is required to provide a review engagement report under Section 26, must file its Electoral District Association’s Financial Statements and Supporting Schedules in Form 4 on or before April 30 immediately after the calendar year to which the statements refer.
(3) Schedule C-2 to Form 4, detailing transfers made to a candidate or recognized party during an election, must be filed no later than 120 days after the date fixed for the return of the writ of election.
(4) A copy of a bank statement as at December 31 for each account identified in the electoral district association’s registration under the Elections Act, must be included with Form 612, Annual Report of Electoral District Association, required under subsection 177C(2) of the Election Act.
When contributions may be accepted
12 (1) The official agent of a recognized party and the official agent of an electoral district association may accept contributions at any time.
(2) The official agent of a candidate officially nominated may accept contributions from the time the candidate delivers Form 1 to the earlier of the following:
(a) the time the individual ceases to be a candidate;
(b) the end of ordinary polling day of the first election or by-election in the candidate’s electoral district following their declaration as a candidate.
Official agent to exercise due diligence
13 An official agent must exercise due diligence to ensure that contributions are recorded and disclosed in accordance with Part II of the Act and these regulations.
Method of recording contributions
14 (1) The information recorded by an official agent under Section 11 of the Act and these regulations must be recorded in a single ledger.
(2) The ledger used to record information under subsection (1) may be in the form of an electronic record.
(3) Contributions recorded by an official agent must be recorded on a cumulative basis for the purpose of the limit in subsection 14B(2) of the Act.
Financial institution located in Province
15 A financial institution in which money, including contributions, is deposited on behalf of a candidate, electoral district association or recognized party must be located in the Province.
Accounts for contributions at financial institutions
16 (1) All money accepted on behalf of a candidate must be deposited into a single account established at the financial institution identified to the designated person in Form 1.
(2) All money accepted on behalf of an electoral district association must be deposited into a single account established at the financial institution identified to the Chief Electoral Officer under clause 177C(1)(c) of the Elections Act.
(3) All money accepted on behalf of a recognized party must be deposited into 1 or more accounts established at the financial institution identified to the Chief Electoral Officer under clause 177(3)(i) of the Elections Act.
Deadline for closing account for receiving money on behalf of candidate
17 An account established at a financial institution to receive money on behalf of a candidate must be closed no later than the time by which the candidate is required to report disposal of excess contributions under Section 192 of the Elections Act.
Recording deposited contributions
18 (1) A candidate, electoral district association or recognized party must be recorded as the recipient of any contributions deposited into an account established on behalf of the candidate, electoral district association or recognized party.
(2) Only 1 official agent is permitted to record a contribution.
Donations in kind
19 (1) The value of a donation in kind contribution is the fair market value of the goods, services or property at the time they are provided and, except as excluded by subclause 3(3)(f)(ii), the contribution must be attributed to the individual or organization that provided the goods, services or property.
(2) An individual or organization who provides goods, services or property directly to participants in a fundraising event held on behalf of a candidate, electoral district association or recognized party without compensation is deemed to have made a donation in kind contribution to the candidate, electoral district association or recognized party and the contribution is valued at the fair market value of the goods, services or property at the time they are provided to the participants.
(3) A self-employed individual who normally sells or otherwise charges for services and provides those services to a candidate, electoral district association or recognized party is deemed to have made a donation in kind contribution to the candidate, electoral district association or recognized party and the contribution is valued at the regular fee or amount that the self-employed individual would normally charge for the services.
(4) An individual or organization who sells goods, services or property to a candidate, electoral district association or recognized party at an amount less than fair market value is deemed to have made a donation in kind contribution to the candidate, electoral district association or recognized party and the contribution is valued at the difference between the fair market value of the goods, services or property at the time they were sold and the price paid by the candidate, electoral district association or recognized party for the goods, services or property.
(5) An individual or organization who provides compensation to another individual for that individual’s services to a candidate, electoral district association or recognized party is deemed to have made a donation in kind contribution to the candidate, electoral [district] association or recognized party and the value of the contribution is the amount of compensation paid to the individual who provided the services.
(6) An individual’s or organization’s donations in kind that total more than $50 in a calendar year must be disclosed under Section 14 of the Act.
(7) A candidate or recognized party must not accept a donation in kind contrary to subsection 175(3) of the Elections Act.
Gifts to contributors
20 A candidate, electoral district association or recognized party may give a gift of nominal value to a contributor and the gift is not considered a benefit to the contributor if
(a) the fair market value of the gift is no more than the lesser of the following:
(i) 10% of the contribution made,
(ii) $10; and
(b) the gift is not provided in the form of cash or a gift certificate.
Tax receipts
21 (1) A tax receipt may be issued by the official agent of a candidate officially nominated in the prescribed form, from the time the candidate is officially nominated to 30 days after ordinary polling day, for any of the following:
(a) the actual amount of a monetary contribution received between the time the candidate was officially nominated and the end of ordinary polling day;
(b) the price paid by a participant less the benefit received by that participant, for a fundraising event held by a candidate if
(i) Form 5, Statement of Fundraising Event Revenue and Expenses is delivered in accordance with Section 8 no later than 30 days after the date the fundraising event is held, and
(ii) the calculation of total fees paid by all participants less the benefits received by those participants has been approved by the designated person.
(2) A tax receipt may be issued only in the prescribed form by the official agent of a recognized party, at any time, for any of the following:
(a) the actual amount of a monetary contribution received on behalf of the recognized party;
(b) the price paid by a participant less the benefit received by that participant, for a fundraising event held by a recognized party if
(i) Form 5, Statement of Fundraising Event Revenue and Expenses is delivered in accordance with Section 8 no later than the earlier of the following dates:
(A) that date that is 120 days after the date the fundraising event was held,
(B) March 31 following the calendar year in which the fundraising event was held,
(ii) the calculation of total fees paid by all participants less the benefits received by those participants has been approved by the designated person;
(c) the price paid by a participant less the benefit received by that participant, for a fundraising event held by an electoral district association if
(i) Form 5, Statement of Fundraising Event Revenue and Expenses is delivered in accordance with Section 8 no later than the earlier of the following dates:
(A) the date that is 120 days after the date the fundraising event was held,
(B) March 31 following the calendar year in which the fundraising event was held,
(ii) the calculation of total fees paid by all participants less the benefits received by those participants has been approved by the designated person.
(3) Except as provided in Section 23 for partnerships, a tax receipt may only be issued in the name of the individual or organization that made the contribution.
(4) An electoral district association may not issue tax receipts.
(5) A tax receipt may not be issued for any of the following:
(a) amounts exempt under subsection 3(3);
(b) a contribution realized from the sale or auction of goods, services or property;
(c) a donation in kind contribution;
(d) loan contributions under subsections 14E(2), (3) or (4) of the Act;
(e) money contributed to a recognized party by a nomination candidate or a leadership contestant or fees paid to a recognized party by a leadership contestant that are contributions under Section 28.
Sale of goods, services or property
22 (1) A net profit of more than $50 that is derived from the sale or auction of goods, services or property sold on behalf of a candidate, electoral district association or recognized party is a contribution attributable to the individual or organization that purchased the goods, services or property from the candidate, electoral district association or recognized party.
(2) If the total amount paid by an individual or organization for a fundraising event held on behalf of a candidate, electoral district association or recognized party, minus the value of the benefit received by the individual or organization, is more than $50, the amount of the fees paid that exceeds the benefits received is a contribution to the candidate, electoral district association or recognized party and the contribution is attributable to the individual or organization that paid the fees.
(3) Despite the exclusion in clause 3(3)(d), if the total amount paid by an individual or organization for a fundraising event less the benefit received by the individual or organization is less than $50, the official agent of a candidate, electoral district association or recognized party may elect to record the amount paid less the value of the benefit received as a contribution.
(4) If an official agent elects to record a contribution under subsection (3), the official agent must do the same for all participants in the fundraising event.
(5) An amount recorded as a contribution under subsection (3) must be added to other contributions made by the same individual or organization in accordance with subsection 14(3).
Contributions by partnerships
23 (1) Effective January 1, 2009, a partnership may make a contribution in the name of the partnership or in the names of individual partners but must, at the time the contribution is made, advise the official agent to whom and in what amount the contribution is to be attributed.
(2) An official agent of a candidate or a recognized party cannot issue a tax receipt for a contribution made in the name of [a] partnership.
Transfers of money or property
24 (1) Except as otherwise provided in this Section, a recognized party and any of its electoral district associations and candidates may transfer services, money or property between one another and the transferred services, money or property are not considered to be contributions but must be recorded in the annual statement of political contributions of the recognized party, electoral district association and candidate.
(2) A fund or trust established for the benefit of a recognized party may not transfer money or property to a candidate or an electoral district association.
(3) An electoral district association may not transfer services, money or property to another electoral district association or a candidate other than the candidate in the electoral district.
(4) A candidate may not transfer services, money or property to another candidate or an electoral district association other than the electoral district association in the electoral district in which they are a candidate.
(5) An electoral district association may not transfer services or property to a candidate or recognized party if the services or property would qualify as election expenses under clause 3(i) of the Elections Act if purchased by the candidate or recognized party.
(6) A candidate, electoral district association or recognized party must not accept, as a transfer, services, money or property from any of the following:
(a) a federal political party;
(b) a federal constituency association;
(c) a federal candidate;
(d) a political party in another province or territory;
(e) an electoral district association in another province or territory;
(f) a candidate in another province or territory.
Audit of annual statement of political contributions
25 (1) Schedules B-1 through B-4 to Form 2, Candidate’s Financial Statements and Supporting Schedules must be audited by a public accountant in any of the following circumstances:
(a) the statement is submitted on behalf of an individual who is a candidate within the meaning of paragraph 3(d)(i)(A) of the Elections Act, and the total contributions are more than $5000 for the reporting period;
(b) the statement is submitted on behalf of a candidate officially nominated.
(2) Schedules B-1 through B-5 to Form 3, Recognized Party’s Financial Statements and Supporting Schedules must be audited by a public accountant.
(3) Schedules B-1 through B-4 to Form 4, Electoral District Association’s Candidate’s Financial Statements and Supporting Schedules must be audited by a public accountant if the total contributions are more than $5000 for the reporting period.
Review engagement of electoral district associations
26 Effective January 1, 2009, an electoral district association that has total contributions and other income, excluding transfers, of more than $20,000 in any calendar year being reported must include a review engagement report prepared by an independent public accountant in their Electoral District Association’s Financial Statements and Supporting Schedules in Form 4 filed under Section 11.
Recognized party’s held assets
27 (1) A recognized party’s held assets must be kept apart from other funds of the recognized party and the funds that a recognized party intends to use for the operations of the recognized party must be disbursed from a separate bank account.
(2) The official agent and chief financial officer for a recognized party must complete Schedule F (Held Assets of [a] Recognized Party) to Form 3, Recognized Party’s Financial Statements and Supporting Schedules, and include all of the following information regarding their held assets account:
(a) all deposits into the account, including
(i) the date of the deposit,
(ii) the amount of the deposit, and
(iii) the source of the deposit;
(b) all disbursements or withdrawals from the account, including
(i) the date of the disbursement or withdrawal,
(ii) the amount of the disbursement or withdrawal,
(iii) the purpose of the disbursement or withdrawal, and
(iv) the person or account who received the disbursement or withdrawal.
(3) The information provided for a recognized party under subsection (2) must be sufficient to satisfy the designated person that the held assets were used only for the operations of the recognized party and were not used during an election for any election purpose.
Money or property from nomination candidates and leadership contestants
28 (1) Money or property conveyed by a nomination candidate or leadership contestant to a recognized party is deemed to be a contribution to the recognized party and must be disclosed under Section 14 of the Act.
(2) The contributions in subsection (1) must be attributed on a proportionate basis to the individuals and organizations that gave money or property to the nomination candidate or leadership contestant.
(3) The total amount contributed to a recognized party under subsection (1) must not exceed the sum of all of the following:
(a) the amount of any money or value of any property given to a nomination candidate or leadership contestant that would have been permitted as contributions to a recognized party if they were made directly to the recognized party;
(b) the amount of any money or value of any property received from an electoral district association or recognized party by a nomination candidate or leadership contestant.
(4) Money or property from a nomination candidate or leadership contestant must not be accepted by another candidate or an electoral district association.
(5) The amount by which the total of fees charged by a recognized party to leadership contestants exceeds the total cost of holding the leadership convention is deemed to be a contribution to the recognized party and the contribution must be attributed on a proportionate basis to the individuals and organizations that gave money or property to the leadership contestants.
Persons who may not audit financial statements
29 None of the following individuals may audit any of the financial statements or forms required by the Act or these regulations:
(a) returning officer;
(b) election clerk;
(c) candidate;
(d) chief financial officer for any of the following:
(i) candidate,
(ii) electoral district association,
(iii) recognized party;
(e) any person involved in the raising, spending or custody of money or property of a candidate, electoral district association or recognized party.
Date payments on loans made as contributions
30 A loan that is a contribution under subsection 14E(3) or (4) of the Act is attributed as of the effective date of the original loan agreement and treated as if the contribution were made on that date.
Bank prime rate
31 (1) In subsection 14E(2) of the Act and this Section, “bank prime rate” means the prime business rate published by the Bank of Canada.
(2) For the purpose of a loan referred to in subsection 14E(2) of the Act, the bank prime rate is the bank prime rate at the time the rate of interest on the loan is fixed.
(3) The designated person must publish the bank prime rate on the Elections Nova Scotia website and update the bank prime rate whenever it changes.
Publication of recognized party’s audited financial statements
32 For the purpose of Section 21C of the Act, a recognized party’s audited financial statements are published when all of the following are done:
(a) they are produced and made readily available to the public free of charge;
(b) they are distributed using the recognized party’s website;
(c) an original is provided to the designated person.
Acceptance of annual and audited statements by designated person
33 (1) The designated person must accept any annual statements of political contributions in Form 2, 3 or 4 if the designated person is satisfied that the information contained in the forms meets the requirements of the Act and these regulations.
(2) The designated person must return any Form 2, 3, or 4 that is not accepted to the candidate, electoral district association or recognized party who filed it, and give details of why the information contained in the form does not meet the requirements of the Act or these regulations.
(3) A candidate, electoral district association or recognized party whose Form 2, 3, or 4 is not accepted by the designated person must file any new or further material or information required by the designated person to bring the content of Form 2, 3, or 4 within the requirements of the Act and these regulations.
(4) The designated person must accept a recognized party’s audited financial statements if the designated person is satisfied that the audited financial statements meet the requirements of the Act and these regulations.
(5) The designated person must return any audited financial statements that are not accepted to the recognized party, and give details of why the audited financial statements do not meet the requirements of the Act and these regulations.
(6) A recognized party whose audited financial statements are rejected must provide any new or further material or information required by the designated person to bring the audited financial statements within the requirements of the Act and these regulations.
Inspection of records
34 (1) The designated person may conduct inspections of the records of candidates, electoral district associations and recognized parties that relate or may relate to any of the following:
(a) information that is or should be in any statements or forms required to be filed with the designated person under the Act and these regulations;
(b) information that shows the basis for any calculation that has been made in order to determine the amount of a contribution;
(c) any information other than the information required under clause (a) or (b) that is required to be filed with the designated person under the Act and these regulations.
(2) On reasonable notice at any reasonable time, the designated person, or a representative of the designated person, may visit the premises of a candidate, electoral district association or recognized party to inspect their records and make copies of their records.
Auditor’s access to records
35 An auditor appointed by a candidate, electoral district association or recognized party must be given access at all reasonable times to all records, documents, books, accounts and vouchers of an official agent of the candidate, electoral district association or recognized party and is entitled to require any information and explanations that the auditor considers necessary to enable the auditor to report as required.
Transitional rules for 2007 calendar year
36 (1) For the calendar year 2007, the contributions received between January 1, 2007, and March 2, 2007, and the contributions received between March 3, 2007, and December 31, 2007, must be listed separately on an annual statement of political contributions, and the portion of the statement relating to contributions received between March 3, 2007, and December 31, 2007, must be prepared and the corresponding prescribed forms completed in accordance with these regulations.
(2) For the calendar year 2007, the audited financial statements respecting all moneys or funds held by or in trust for the party at the end of the fiscal year must include the period from March 3, 2007, to December 31, 2007.
(3) On the effective date of these regulations, the official agent of an electoral district association must file a copy of the electoral district association’s bank statement that reflects all bank balances of the electoral district association as of March 3, 2007.
(4) For the calendar year 2007, Schedule F (Held Assets of a Recognized Party) to Form 3, Recognized Party’s Financial Statements and Supporting Schedules must include the period from March 3, 2007, to December 31, 2007.
[Note: The formatting of some of the forms in this HTML version of the regulations is not the same as the original. Click the link to the forms to view the original formatting in Adobe PDF: 
Forms.]
Form 1
Candidate Information
Members and Public Employees Disclosure Act
Reporting Period: from January 1 to December 31, 20___.
Note: This Form must be filed by a candidate in order to accept political contributions. A candidate officially nominated must appoint an auditor. All other candidates must appoint an auditor if total contributions are more than $5000 for the reporting period.
Full name of candidate:
Electoral district:
Party affiliation (if any):
Candidate:
Name |
Mailing Address |
Telephone # |
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Official Agent:
Name |
Mailing Address |
Telephone # |
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Auditor:
Name |
Mailing Address |
Telephone # |
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Financial Institution to be used as a depository for contributions:
Institution and Branch Location |
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Mailing Address |
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Account Number |
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I confirm the information contained in this form for the purpose of Part II of the Members and Public Employees Disclosure Act and the Political Contributions Disclosure Regulations.
Dated at _________________________, Nova Scotia, _________________, 20___.
_________________________________
Signature of Candidate
Form 2
Candidate’s Financial Statements and Supporting Schedules
Members and Public Employees Disclosure Act
Reporting period □ from __________ to December 31, 20___ (non-election year)
or
Reporting period □ from January 1 to _____________, 20___ (election year)
Note: Schedules B-1 through B-4 for a candidate officially nominated must be audited. Schedules B-1 through B-4 for all other candidates must be audited if total contributions are more than $5000 for the reporting period.
Full name of candidate: ___________________________________
Electoral district: ___________________________________
Party affiliation (if any): ___________________________________
Official Agent:
Name |
Mailing Address |
Telephone # |
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Auditor:
Name |
Mailing Address |
Telephone # |
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Declaration
I, the undersigned Official Agent, hereby file with the designated person a completed Form 2, Candidate’s Financial Statements and Supporting Schedules, along with an Auditor’s Report from an independent public accountant.
I declare that to the best of my knowledge and belief that the information contained in the form is complete, true and correct and in compliance with the Members and Public Employees Disclosure Act and the Political Contributions Disclosure Regulations.
Dated at _________________________, Nova Scotia, _________________, 20___.
______________________________
Signature of Official Agent
Form 2: Schedule A-1
Candidate’s Statement of Assets, Liabilities and Surplus
Candidate name: __________________________________
Recognized party: __________________________________
Assets: |
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100 |
Cash |
$ |
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110 |
Accounts receivable |
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Other assets (provide details) |
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130 |
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140 |
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190 |
Total assets (total lines 100 to 140) |
$ |
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Liabilities: |
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200 |
Accounts payable |
$ |
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210 |
Overdraft/line of credit |
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Other liabilities (provide details) |
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220 |
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240 |
Loans payable |
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<-
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from Sch. E line 810 |
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260 |
Total liabilities (total lines 200 to 240) |
$ |
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Surplus/(deficit): |
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275 |
Surplus/(deficit) |
$ |
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<-
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from Sch. A-2 line 490 |
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290 |
Total liabilities and surplus (add line 260 and line 275) |
$ |
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Form 2: Schedule A-2
Candidate’s Statement of Income, Expense and Transfers
Candidate name: __________________________________
Recognized party: __________________________________
Income and transfers: |
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300 |
Contributions |
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$ |
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<-
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from Sch. B-1 line 500 |
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310 |
Transfers from recognized party |
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from Sch. C-1 line 600 |
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320 |
Transfers from electoral district association |
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from Sch. C-1 line 610 |
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330 |
Fundraising revenue |
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from Sch. D line 770 |
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335 |
Election expense reimbursement |
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Other income (provide details) |
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380 |
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390 |
Total income and transfers (total lines 300 to 380) |
$ |
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Expenses and transfers: |
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400 |
Non-election expenses |
$ |
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410 |
Election expenses |
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<-
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from Form 601 Part III |
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420 |
Transfers to recognized party |
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<-
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from Sch. C-2 line 630 |
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430 |
Transfers to electoral district association |
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<-
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from Sch. C-2 line 640 |
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435 |
Fundraising expenses |
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<-
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from Sch. D line 780 |
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Other expenses (provide details) |
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445 |
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460 |
Total expenses and transfers (total lines 400 to 445) |
$ |
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490 |
Total surplus/(deficit) (line 390 minus line 460) |
$ |
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to Sch. A-1 line 275 |
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Form 2: Schedule B-1
Candidate’s Annual Statement of Political Contributions
Monetary Contributions
Candidate name: __________________________________
Recognized party: __________________________________
All fields must be completed for each contribution.
Last name of individual or full business name |
First name |
Type |
Nova Scotia civic address |
Community |
Postal code |
Amount |
Total of all monetary contributions under $50.00 not individually disclosed |
$ |
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Type of contributor:(I)Individual (C)Corporation (U)Union (S)Society |
Line 500 |
Total |
$ |
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carry total to Sch. A-2 line 300 |
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Form 2: Schedule B-2
Candidate’s Annual Statement of Political Contributions
Fundraising Contributions
Candidate name: __________________________________
Recognized party: __________________________________
All fields must be completed for each contribution.
Last name of individual or full business name |
First name |
Type |
Nova Scotia civic address |
Community |
Postal code |
Amount |
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$ |
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Type of contributor:(I)Individual (C)Corporation (U)Union (S)Society |
Line 510 |
Total |
$ |
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Form 2: Schedule B-3
Candidate’s Annual Statement of Political Contributions
Donation in Kind Contributions
Candidate name: __________________________________
Recognized party: __________________________________
All fields must be completed for each contribution.
Last name of individual or full business name |
First name |
Type |
Nova Scotia civic address |
Community |
Postal code |
Amount |
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$ |
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Type of contributor:(I)Individual (C)Corporation (U)Union (S)Society |
Line 520 |
Total |
$ |
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Form 2: Schedule B-4
Candidate’s Annual Statement of Political Contributions
Loan Contributions
Candidate name: __________________________________
Recognized party: __________________________________
All fields must be completed for each contribution.
Last name of individual or full business name |
First name |
Nova Scotia civic address |
Community |
Postal code |
Amount |
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$ |
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Line 530 |
Total |
$ |
Form 2: Schedule C-1
Candidate’s Statement of Transfers Received
Candidate name: __________________________________
Recognized party: __________________________________
Date of transfer |
Name of transferring entity |
Amount transferred from recognized party |
Amount transferred from electoral district association |
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$ |
$ |
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Totals |
$ |
$ |
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Line 600 |
Line 610 |
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to Sch. A-2 Line 310 |
to Sch. A-2 Line 320 |
Form 2: Schedule C-2
Candidate’s Statement of Transfers Given
Candidate name: __________________________________
Recognized party: __________________________________
Date of transfer |
Name of transferring entity |
Amount transferred to recognized party |
Amount transferred to electoral district association |
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$ |
$ |
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Totals |
$ |
$ |
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Line 630 |
Line 640 |
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to Sch. A-2 Line 420 |
to Sch. A-2 Line 430 |
Form 2: Schedule D
Candidate’s Summary of Fundraising Events
Candidate name: __________________________________
Recognized party: __________________________________
Date of function |
Description of function |
Number of attendees |
Gross revenue |
Expenses |
Net revenue |
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$ |
$ |
$ |
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Totals |
$ |
$ |
$ |
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Line 770 |
Line 780 |
Line 790 |
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to Sch. A-2 Line 330 |
to Sch. A-2 Line 435 |
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Form 2: Schedule E
Candidate’s Statement of Loans
Candidate name: __________________________________
Recognized party: __________________________________
Part A - Loans Payable |
Calculation of interest benefit |
|||||||||
A |
B |
C |
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Date of loan |
Full name and mailing address of lender/guarantor |
Original amount of loan |
Loan balance outstanding |
Loan interest rate |
Bank prime interest rate |
Interest amount at bank prime |
Actual interest at loan interest rate |
Interest benefit (contribution) C = A - B |
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$ |
$ |
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$ |
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Totals |
$ |
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$ |
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Line 810 |
<-
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carry total of line 810 to Sch A-1 line 240 Disclose loan interest benefit or loan deemed to be contribution on Sch. B-4. |
<-
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Line 820 |
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Form 3
Recognized Party’s Financial Statements and Supporting Schedules
Members and Public Employees Disclosure Act
Reporting Period: January 1 to December 31, 20___
Name of recognized party: __________________________________
Official Agent:
Name |
Mailing Address |
Telephone # |
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Auditor:
Name |
Mailing Address |
Telephone # |
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Declaration
We, the undersigned Official Agent and Chief Financial Officer, hereby file with the designated person a completed Form 3, Recognized Party’s Financial Statements and Supporting Schedules. We have attached a copy of our audited financial statements for the reporting period pursuant to subsection 21C(2) of the Members and Public Employees Disclosure Act.
We declare to the best of our knowledge and belief that the information contained in this form and the attached audited financial statements are complete, true and correct and in compliance with the Members and Public Employees Disclosure Act and the Political Contributions Disclosure Regulations.
Dated at _________________________, Nova Scotia, _________________, 20___.
__________________________________ _____________________________________
Signature of Official Agent Signature of Chief Financial Officer
Form 3: Schedule A-1
Recognized Party’s Statement of Assets, Liabilities and Surplus
Recognized party: __________________________________
Assets: |
|||||||
100 |
Cash |
$ |
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110 |
Accounts receivable |
|
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120 |
Prepaid expense |
|
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125 |
Loans receivable |
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<-
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from Sch. E line 800 |
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Other current assets (provide details) |
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130 |
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140 |
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150 |
Fixed assets (net of depreciation) |
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160 |
Investments |
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Other long term assets (provide details) |
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170 |
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180 |
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190 |
Total assets (total lines 100 to 180) |
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$ |
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Liabilities: |
|||||||
200 |
Accounts payable |
$ |
|
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210 |
Overdraft/line of credit |
|
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|
|
Other short-term liabilities |
|
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220 |
|
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240 |
Loans payable |
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|
<-
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from Sch. E line 810 |
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Other long-term liabilities (provide details) |
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250 |
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260 |
Total liabilities (total lines 200 to 250) |
|
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$ |
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Surplus/(deficit): |
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270 |
Surplus/(deficit) beginning of year |
$ |
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275 |
Surplus/(deficit) for year |
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280 |
Surplus/(deficit) end of year (total lines 270 to 275) |
$ |
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290 |
Total liabilities and surplus (total line 260 and line 280) |
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$ |
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Form 3: Schedule A-2
Recognized Party’s Statement of Income, Expense and Transfers
Recognized party: __________________________________
Income and transfers: |
|||||||
300 |
Monetary contributions |
$ |
|
<-
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from Sch. B-1 line 500 |
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310 |
Contributions from nomination contestants and leadership candidates |
|
<-
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from Sch. B-5 line 540 |
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320 |
Transfers from electoral district associations |
|
<-
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from Sch. C-1 line 600 |
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330 |
Transfers from nominated candidates |
|
<-
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from Sch. C-1 line 610 |
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340 |
Transfers from funds or trusts |
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350 |
Fundraising income |
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<-
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from Sch. D line 770 |
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360 |
Membership fees |
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370 |
Interest and investment income |
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Other income (provide details) |
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380 |
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385 |
Public funding |
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|||
390 |
Total income and transfers (total lines 300 to 385) |
$ |
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|
|||
Expenses and transfers: |
|
||||||
400 |
Expenses (non-election period) |
$ |
|
<-
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from Sch. A-3 line 949 |
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410 |
Expenses (election period) |
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|
<-
|
from Sch. A-4 line 970 |
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420 |
Transfers to electoral district associations |
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<-
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from Sch. C-2 line 620 |
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430 |
Transfers to nominated candidate |
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<-
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from Sch. C-2 line 630 |
||
440 |
Nomination candidate and leadership contestant expense |
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|||
450 |
Fundraising expenses |
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<-
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from Sch. D line 780 |
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460 |
Transfers to funds or trusts |
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470 |
Total expenses and transfers (total lines 400 to 460) |
$ |
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|||
490 |
Total surplus/(deficit) (line 390 minus line 470) |
$ |
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|||
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to Sch. A-1 line 275 |
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Form 3: Schedule A-3
Recognized Party’s Schedule of Expenses (non-election period)
Recognized party: __________________________________
900 |
Advertising |
$ |
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901 |
Posters, pamphlets, promotional materials |
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902 |
Depreciation and amortization |
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903 |
Furniture and equipment rental |
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904 |
Gifts to contributors |
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905 |
Honoraria and salaries |
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906 |
Interest and bank charges |
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907 |
Legal and audit fees |
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908 |
Meeting space |
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909 |
Office |
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910 |
Office supplies and postage |
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Other professional services (provide details) |
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911 |
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912 |
Polling |
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913 |
Signs |
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914 |
Transportation, accommodation and meals |
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915 |
Telephone |
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Other expenses (provide details) |
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916 |
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917 |
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949 |
Total expenses (total lines 900 to 917) |
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$ |
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to Sch. A-2 line 400 |
Form 3: Schedule A-4
Recognized Party’s Schedule of Expenses (election period)
Use a separate Schedule A-4 for each electoral event in the reporting period.
Recognized party: __________________________________
Ordinary polling day:__________________________________
951 |
Advertising |
$ |
|
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952 |
Posters, pamphlets, promotional materials |
|
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|
953 |
Depreciation and amortization |
|
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|
955 |
Furniture and equipment rental |
|
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|
956 |
Honoraria and salaries |
|
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|
957 |
Interest and bank charges |
|
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|
958 |
Legal and audit fees |
|
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959 |
Meeting space |
|
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960 |
Office (rent, utilities, taxes) |
|
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|
961 |
Office supplies and postage |
|
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Other professional services (provide details) |
|
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|
962 |
|
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963 |
Polling |
|
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|
964 |
Signs |
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|
965 |
Transportation, accommodation and meals |
|
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|
966 |
Telephone |
|
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967 |
Leader’s expenses |
|
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Other expenses (provide details) |
|
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|
968 |
|
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|
970 |
Total expenses (total lines 951 to 968) |
|
|
$ |
|
to Sch. A-2 line 400 |
980 |
Election expenses from previous periods 1 |
|
|
|
||
990 |
Total election expenses |
$ |
||||