© NS Registry of Regulations. Web version. 843

Part II Regulations under the Regulations Act Printed by the Queen’s Printer Halifax, Nova Scotia Vol. 32, No. 20 September 26, 2008 Contents Act Reg. No.

Page Degree Granting Act Degree-Granting Institution Authorizing Regulations ............................. 388/2008 941 Education Act Governor in Council Education Act Regulations–amendment ...................... 385/2008 938 M i n i s t e r i a l E d u c a t i o n A c t R e g u l a t i o n s – a m e n d m e n t ..............................373/2008 918 – a m e n d m e n t ........................................................... 374/2008 919 Elections Act Tariff of Fees and Expenses ................................................. 368/2008 845 Insurance Act Automobile Insurance Prohibited Risk-Classification Factors Regulations–amendment . . 386/2008 939 M a n d a t o r y F i l i n g o f A u t o m o b i l e I n s u r a n c e R a t e s R e g u l a t i o n s......................387/2008 939 Land Surveyors Act Proclamation of amendments to Act, S. 4, S.N.S. 2008, c. 20 ....................... 384/2008 936 Members and Public Employees Disclosure Act Political Contributions Disclosure Regulations .................................. 369/2008 856 Motor Vehicle Act

Schedule of Fees for Documents and Services–amendment ........................ 391/2008 953 North American Labor Cooperation Agreement Implementation Act Proclamation, S. 7, S.N.S. 2008, c. 6 .......................................... 389/2008 950

844 © NS Registry of Regulations. Web version. Table of Contents (cont.) Royal Gazette

Part II - Regulations Vol. 32, No. 20 Petroleum Products Pricing Act Prescribed Petroleum Products Prices ......................................... 371/2008 914 Prescribed Petroleum Products Prices ......................................... 372/2008 916 Prescribed Petroleum Products Prices ......................................... 392/2008 954 Reciprocal Enforcement of Judgments Act C i v i l P r o c e d u r e R u l e s , R u l e 8 1 : R e c i p r o c a l E n f o r c e m e n t ..........................370/2008 912 Trust and Loan Companies Act T r u s t a n d L o a n C o m p a n i e s R e g u l a t i o n s – a m e n d m e n t .............................390/2008 952 Wildlife Act B e a r H a r v e s t i n g R e g u l a t i o n s – a m e n d m e n t ...................................... 379/2008 931 D e e r H u n t i n g R e g u l a t i o n s – a m e n d m e n t ........................................ 382/2008 933 F i r e a r m a n d B o w R e g u l a t i o n s – a m e n d m e n t ..................................... 376/2008 925 F u r B u y e r s , H i d e D e a l e r s a n d T a x i d e r m i s t s R e g u l a t i o n s – a m e n d m e n t ................381/2008 932 F u r H a r v e s t i n g R e g u l a t i o n s – a m e n d m e n t ....................................... 378/2008 928 G e n e r a l W i l d l i f e R e g u l a t i o n s – a m e n d m e n t ..................................... 383/2008 934 G u i d e R e g u l a t i o n s – a m e n d m e n t .............................................. 377/2008 927 H u n t e r E d u c a t i o n , S a f e t y a n d T r a i n i n g R e g u l a t i o n s – a m e n d m e n t ....................375/2008 923 M o o s e H u n t i n g R e g u l a t i o n s – a m e n d m e n t ...................................... 380/2008 932 In force date of regulations: As of March 4, 2005*, the date a regulation comes into force is determined by subsection 3(6) of the Regulations Act.

The date a regulation is made, the date a regulation is approved, the date a regulation is filed and any date specified in a regulation are important to determine when the regulation is in force. *Date that subsections 3(6) and (7) and Sections 11 and 13 of the Regulations Act and amendments to the Regulations Act made by

Chapter 46 of the Acts of 2004 were proclaimed in force.

N.S. Reg. 368/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 845 N.S. Reg. 368/2008 Made: September 3, 2008 Filed: September 3, 2008 Tariff of Fees and Expenses Order in Council 2008-453 dated September 3, 2008 Regulations made by the Governor in Council pursuant to

Section 174 of the Elections Act The Governor in Council on the report and recommendation of the Minister responsible for the Elections Act dated May 30, 2008, and on the recommendation of the Chief Electoral Officer, and pursuant to

Section 174 of

Chapter 140 of the Revised Statutes of Nova Scotia, 1989, the Elections Act, is pleased, effective on and afer September 3, 2008, to: (

a) repeal the tariff of fees and expenses, N.S. Reg. 72/2006, made by the Governor in Council by Order in Council 2006-240 dated May 12, 2006; and (

b) approve the new tariff of fees and expenses in th e form set out in

Schedule “A” attached to and forming part of the report and recommendation.

Schedule “A” Tariff of Fees and Expenses made by the Governor in Council pursuant to

Section 174 of

Chapter 140 of the Revised Statutes of Nova Scotia, 1989, the Elections Act Citation 1 These regulations may be cited as the Tariff of Fees and Expenses.

Definitions 2 In these regulations, (a) “Act” means the Elections Act; (b) “certificate to vote” means a certificate in the pr escribed form that is provided to a person who registers as an elector at an advance poll, a special poll, on ordinary polling day or at the returning office on a day before ordinary polling day; (c) “voter information card” means a card in the pr escribed form that contains an elector’s name, mailing address and location of polling station.

Returning Office Core Staff Returning officer between elections 3( 1 ) The Chief Electoral Officer may pay a returning officer an annual fee for standard duties provided by t h e r e t u r n i n g o f f i c e r b e t w e e n e l e c t i o n s u p t o a m a x i m u m o f . .........................$514.50

(2) An annual fee under subsection (1) is paid at the sole discretion of the Chief Electoral Officer and any payment may be prorated at the sole discretion of the Chief Electoral Officer.

N.S. Reg. 368/2008 Royal Gazette

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(3) In addition to an annual fee paid to a returning officer under subsection (1), the Chief Electoral Officer may pay a returning officer a fee for services provided between elections that are beyond the standard duties of a returning officer of, per hour ................................... $21.00

(4) For the purposes of subsection (3), the Chief Electoral Officer determines whether services provided by a returning officer are beyond the standard duties of a returning officer.

(5) The fee for a returning officer to store election documents, supplies and equipment between elections, when the returning officer is directed by the Chief Electoral Officer to store election d o c u m e n t s , s u p p l i e s a n d e q u i p m e n t , i s , p e r m o n t h ..................................$51.45

(6) The fee for services provided by a returning officer conducting an enumeration and/or confirmation f o r a n e n t i r e e l e c t o r a l d i s t r i c t b e t w e e n e l e c t i o n s i s ................................$3087.00 plus $0.17 per elector who is enumerated or confirmed. Returning officer during an election 4( 1 ) The fee for services provided by a returning officer during an election, including receiving the candidates’ election expenses and political contributions disclosure reports, is (

a) i f a p o l l i s h e l d ...................................................... $5075.00 plus $0.17 per name on the official list of electors and $0.17 per name for names added to the official list by certificates to vote; or (

b) if no poll is held, 50% of the amount payable under clause (a).

(2) The fee for services provided by a returning officer conducting an enumeration and/or confirmation f o r a n e n t i r e e l e c t o r a l d i s t r i c t d u r i n g a n e l e c t i o n i s ................................$3087.00

(3) If there are more than 34 days between the date of the writ and the date of ordinary polling day, the Chief Electoral Officer may pay a returning officer a fee for services performed during each day beyond the 34th day of, per hour ................................................ $21.00

(4) The fee for services provided by a returning officer who attends a recount is, per day ..... $147.00

(5) A returning officer who is responsible for an assistant returning officer in a second headquarters may be paid a fee at the discretion of the Chief Electoral Officer to supervise that assistant returning o f f i c e r u p t o a m a x i m u m o f .................................................. $500.00 Returning office[r] attendance at courses and meetings 5( 1 ) The fee for a returning officer who, at the direction of the Chief Electoral Officer, attends a course on election procedure, computer training or a meeting arranged by the Chief Electoral Officer is, p e r d a y ................................................................... $147.00

(2) A returning officer who is required to attend training or a meeting in accordance with subsection (1) is entitled to a fee for each day they are required to be absent from their place of residence, excluding the days of attendance covered under subsection (1), of, per day ...................... $147.00 Assistant returning officer between elections 6( 1 ) The Chief Electoral Officer may pay an assistant returning officer an annual fee for standard duties provided by an assistant returning officer between elections up to a maximum of ......... $514.50

N.S. Reg. 368/2008 Royal Gazette

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(2) An annual fee paid under subsection (1) is paid at the sole discretion of the Chief Electoral Officer and any payment may be prorated at the sole discretion of the Chief Electoral Officer.

(3) In addition to an annual fee paid to an assistant returning officer, the Chief Electoral Officer may pay an assistant returning officer a fee for services provided between elections that are beyond the standard duties of an assistant returning officer of, per hour ........................... $21.00

(4) The fee for services provided by an assistant returning officer when the returning officer is conducting an enumeration and/or confirmation for an entire electoral district between e l e c t i o n s i s ............................................................... $3087.00 plus $0.17 per elector who is enumerated or confirmed. Assistant returning officer during an election 7( 1 ) The fee for services provided by an assistant returning officer during an election is, (

a) i f a p o l l i s h e l d ....................................................... $5075.00 plus $0.17 per name on the official list of electors and $0.17 per name for names added to the official list by certificates to vote; or (

b) if no poll is held, 50% of the amount payable under clause (a).

(2) If there are more than 34 days between the date of the writ and the date of ordinary polling day, the Chief Electoral Officer may pay an assistant returning officer a fee for services performed during each day beyond the 34th day of, per hour ........................................ $21.00

(3) The fee for services provided by an assistant returning officer when the returning officer is conducting an enumeration and/or confirmation for an entire electoral district during an e l e c t i o n i s................................................................ $3087.00 Assistant returning officer attendance at courses and meetings 8( 1 ) The fee for an assistant returning officer who, at the direction of the Chief Electoral Officer, attends a course on election procedure, computer training or a meeting arranged by the Chief Electoral O f f i c e r i s , p e r d a y .......................................................... $147.00

(2) An assistant returning officer who is required to attend training or a meeting in accordance with subsection (1) is entitled to a fee for each day they are required to be absent from their place of residence, excluding the days of attendance covered under subsection (1), of, per day ..... $147.00 Election clerk between elections 9 The fee for services provided by an election clerk between elections when the returning officer is conducting an enumeration and/or confirmation for an entire electoral district, if the Chief Electoral Officer considers their services necessary, is ................................................ $2032.28 plus $0.12 per elector who is enumerated or confirmed.

Election clerk during an election 10

(1) The fee for services provided by an election clerk during an election is, (

a) i f a p o l l i s h e l d ....................................................... $3352.50 plus $0.12 per name on the official list of electors and $0.12 per name for names added to the official list by certificates to vote; or (

b) if no poll is held, 50% of the amount payable under clause (a).

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(2) The fee for services provided by an election clerk when the returning officer is conducting an e n u m e r a t i o n a n d / o r c o n f i r m a t i o n f o r a n e n t i r e e l e c t o r a l d i s t r i c t d u r i n g a n e l e c t i o n i s .....$2032.28

(3) If there are more than 34 days between the date of the writ and the date of ordinary polling day, the Chief Electoral Officer may pay an election clerk a fee for services performed during each day beyond the 34th day of, per hour ................................................ $16.50

(4) The fee for services provided by an election clerk who attends a recount is, per day ....... $125.00 Election clerk attendance at courses and meeting 11

(1) The fee for an election clerk who, at the direction of the Chief Electoral Officer, attends a course on election procedure, computer training or a meeting arranged by the Chief Electoral Officer is, per d a y ...................................................................... $125.00

(2) An election clerk who is required to attend training or a meeting in accordance with subsection (1) is entitled to a fee for each day they are required to be absent from their place of residence, excluding the days of attendance covered under subsection (1), of, per day ...................... $125.00 Assistant election clerk between elections 12 The fee for services provided by an assistant election clerk between elections when the returning officer is conducting an enumeration and/or confirmation for an entire electoral district, if the Chief Electoral Officer considers their services necessary, is ................................................. $2032.28 plus $0.12 per elector who is enumerated or confirmed.

Assistant election clerk during an election 13

(1) The fee for services provided by an assistant election clerk during an election is, (

a) i f a p o l l i s h e l d ....................................................... $3352.50 plus $0.12 per name on the official list of electors and $0.12 per name for names added to the official list by certificates to vote; or (

b) if no poll is held, 50% of the amount payable under clause (a).

(2) The fee for an assistant election clerk acting as a revision assistant and presiding officer for write-in b a l l o t s i s.................................................................. $514.50

(3) The fee for services provided by an assistant election clerk when the returning officer is conducting an enumeration and/or confirmation for an entire electoral district during an election is . . . $2032.28

(4) If there are more than 34 days between the date of the writ and the date of ordinary polling day, the Chief Electoral Officer may pay an assistant election clerk a fee for services performed during each day beyond the 34th day of, per hour ............................................ $16.50 Assistant election clerk attendance at courses and meetings 14

(1) The fee for an assistant election clerk who, at the direction of the Chief Electoral Officer, attends a course on election procedure, computer training or a meeting arranged by the Chief Electoral Officer i s , p e r d a y................................................................. $125.00

(2) An assistant election clerk who is required to attend training or a meeting in accordance with subsection (1) is entitled to a fee for each day they are required to be absent from their place of residence, excluding the days of attendance covered under subsection (1), of, per day ..... $125.00

N.S. Reg. 368/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 849 Revision assistant and presiding officer for write-in ballots between elections 15 The fee for services provided by a revision assistant and presiding officer for write-in ballots between elections when the returning officer is conducting an enumeration and/or confirmation for an entire electoral district, if the Chief Electoral Officer considers their services necessary, is ........... $1672.13 plus $0.12 per elector who is enumerated or confirmed. Revision assistant and presiding officer for write-in ballots during an election 16

(1) The fee for services provided by a revision assistant and presiding officer for write-in ballots during an election is, (

a) i f a p o l l i s h e l d ....................................................... $3045.00 plus $0.12 per name on the official list of electors and $0.12 per name for names added to the official list by certificate to vote; or (

b) if no poll is held, 50% of the amount payable under clause (a).

(2) The fee for services provided by a revision assistant and presiding officer when the returning officer is conducting an enumeration and/or confirmation for write-in ballots for an entire electoral district d u r i n g a n e l e c t i o n i s........................................................ $1672.13

(3) If there are more than 34 days between the date of the writ and the date of ordinary polling day, the Chief Electoral Officer may pay a revision assistant and presiding officer for write-in ballots a fee for services performed during each day beyond the 34th day of, per hour ................ $15.75 Revision assistant and presiding officer for write-in ballots attendance at courses and meetings 17

(1) The fee for a revision assistant and presiding officer for write-in ballots who, at the direction of the Chief Electoral Officer, attends a course on election procedure, computer training or a meeting a r r a n g e d b y t h e C h i e f E l e c t o r a l O f f i c e r i s , p e r d a y .................................$125.00

(2) A revision assistant and presiding officer for write-in ballots who is required to attend training or a meeting in accordance with subsection (1) is entitled to a fee for each day they are required to be absent from their place of residence, excluding the days of attendance covered under subsection (1), o f , p e r d a y ................................................................ $125.00 Returning office casual staff write-in ballot coordinator 18

(1) The fee for all services provided by a person appointed by a returning officer to coordinate write-in ballots outside of the returning office headquarters is, per hour ........................ $15.00

(2) The fee for a write-in ballot coordinator to attend and receive instructions and training from a r e t u r n i n g o f f i c e r i s ........................................................... $60.00

(3) The fee for a write-in ballot coordinator who, at the direction of the Chief Electoral Officer, attends a course on election procedure, computer training or a meeting arranged by the Chief Electoral Officer i s , p e r d a y................................................................. $105.00

(4) A write-in ballot coordinator who is required to attend training or a meeting in accordance with subsection (3) is entitled to a fee for each day they are required to be absent from their place of residence, excluding the days of attendance covered under subsection (3), of, per day ..... $105.00 Data entry and processing 19

(1) The fee for all services provided by a person appointed by a returning officer to provide data processing services, as directed by the returning officer, the election clerk or the revision assistant and presiding officer for write-in ballots, is, per hour ................................ $13.63

N.S. Reg. 368/2008 Royal Gazette

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(2) The fee for all services provided by a person to enter elector information from certificates to vote completed on ordinary polling day onto the list of electors, when directed by the Chief Electoral O f f i c e r , i s , p e r c e r t i f i c a t e ....................................................... $ 0 . 6 8

(3) The fee for all services provided by a person to cross off the names of electors who have voted on ordinary polling day from the list of electors, when directed by the Chief Electoral Officer, is, per n a m e...................................................................... $ 0 . 0 1 9

(4) The fee for all services provided by a person to enter corrections from voter information cards returned to the returning officer by the deputy returning officers at the advance poll and the polls on ordinary polling day onto the list of electors, when directed by the Chief Electoral Officer, is, per c a r d ....................................................................... $ 0 . 3 4 Clerical office work 20 The fee for all services provided by a person appointed by a returning officer, with the approval of the Chief Electoral Officer, to perform clerical office duties, as determined by the returning officer, is, per hour. ........................................................................... $11.00 Presiding officers (special poll) 21

(1) The fee for all services provided by a presiding officer for a special poll is .............. $663.00

(2) The fee for a presiding officer for a special poll to attend and receive instructions and training from a r e t u r n i n g o f f i c e r i s ........................................................... $36.02

(3) The fee for a presiding officer for a special poll to attend and count the votes on ordinary polling day i s......................................................................... $30.00 Deputy presiding officers (special poll) 22

(1) The fee for all services provided by a deputy presiding officer for a special poll is ........ $561.00

(2) The fee for a deputy presiding officer for a special poll to attend and receive instructions and training f r o m a r e t u r n i n g o f f i c e r i s ..................................................... $36.02

(3) The fee for a deputy presiding officer for a special poll to attend and count the votes on ordinary p o l l i n g d a y i s ............................................................... $30.00 Deputy presiding officer (write-in ballot on ordinary polling day) 23

(1) The fee for services of a deputy presiding officer to verify the declaration envelopes and count the ballots on ordinary polling day, as directed by a returning officer, is, per hour ............ $13.00

(2) The fee for services of a deputy presiding officer to attend and receive instructions and training from a r e t u r n i n g o f f i c e r i s.......................................................... $36.02 Returning Office Field Staff Enumerators 24

(1) The fee for all services provided by an enumerator is ............................... $128.63 plus, for each elector or address properly added to, confirmed on or removed from the enumerator’s index sheets, (a) $0.72 per name for an urban polling division; or

N.S. Reg. 368/2008 Royal Gazette

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(2) For the purposes of subsection (1), the Chief Electoral Officer determines whether a polling division is urban or rural.

(3) The fee for an enumerator to attend and receive instructions and training from a returning o f f i c e r i s................................................................... $51.45 Revising agents 25

(1) The fee for all services provided by a revising agent is .............................. $128.63 plus $0.84 per name for each elector or address properly added to, confirmed on or removed from the revising agent’s index sheets.

(2) The fee for a revising agent to attend and receive instructions and training from a returning o f f i c e r i s................................................................... $51.45 Information officers 26

(1) The fee for all services by a person appointed by a returning officer to provide specific information t o e l e c t o r s , w h e n d i r e c t e d b y t h e C h i e f E l e c t o r a l O f f i c e r , i s ..........................$171.88

(2) The fee for an information officer to attend and receive instructions and training from a returning o f f i c e r i s................................................................... $55.00

(3) The fee for an information officer who, at the direction of the Chief Electoral Officer, attends a course on election procedure, computer training or a meeting arranged by the Chief Electoral Officer i s , p e r d a y.................................................................. $96.25

(4) An information officer who is required to attend training or a meeting in accordance with subsection (1) is entitled to a fee for each day they are required to be absent from their place of residence, excluding the days of attendance covered under subsection (b) [ ( 3 ) ] , o f , p e r d a y ..........$96.25 Supervising deputy returning officers 27

(1) The fee for all services provided by a supervising deputy returning officer is ............ $171.88

(2) The fee for a supervising deputy returning officer to attend and receive instructions and training from a r e t u r n i n g o f f i c e r i s.......................................................... $36.02 Deputy returning officers 28

(1) The fee for all services provided by a deputy returning officer for an advance poll is ...... $312.00

(2) The fee for a deputy returning officer for an advance poll to attend and count the votes on ordinary p o l l i n g d a y i s ............................................................... $30.00

(3) The fee for all services provided by a deputy returning officer for an ordinary poll, including c o u n t i n g t h e b a l l o t s , i s ....................................................... $162.50

(4) The fee for all services provided by a deputy returning officer for a mobile poll on ordinary polling day, including counting the ballots, is, per hour .................................... $13.00

(5) The fee for a deputy returning officer to attend and receive instructions and training from a returning o f f i c e r i s................................................................... $36.02

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(6) The fee for a deputy returning officer who, at the direction of a returning officer, acts as a polling day revision assistant and adds electors who complete a certificate to vote to the list of electors, including attending to receive instructions and training from a returning officer, is ........ $30.87 in addition to any applicable fees set out in subsections (3), (4) and (5). Poll clerks 29

(1) The fee for all services provided by a poll clerk for an advance poll is ................. $264.00

(2) The fee for a poll clerk for an advance poll to attend and count the votes on ordinary p o l l i n g d a y i s ............................................................... $30.00

(3) The fee for all services provided by a poll clerk for an ordinary poll, including counting the ballots, i s........................................................................ $137.50

(4) The fee for all services provided by a poll clerk for a mobile poll on ordinary polling day, including counting the ballots, is, per hour ................................................ $11.00

(5) The fee for a poll clerk to attend and receive instructions and training from a returning o f f i c e r i s................................................................... $36.02

(6) The fee for a poll clerk who assists a deputy returning officer who is acting as a polling day revision assistant and adds electors who complete a certificate to vote to the list of electors on ordinary polling day, including attending to receive instructions from a returning officer, is ......... $30.87 in addition to any applicable fees in subsections (3), (4) and (5). Polling day revision assistants 30

(1) The fee for all services provided by a polling day revision assistant for an advance poll is . . $312.00

(2) The fee for all services provided by a polling day revision assistant for an ordinary poll is . . $162.50

(3) The fee for a polling day revision assistant to attend and receive instructions and training from a r e t u r n i n g o f f i c e r i s . .......................................................... $36.02 Standby deputy returning officer and poll clerks 31

(1) The fee for a standby deputy returning officer or standby poll clerk to attend and receive instructions a n d t r a i n i n g f r o m a r e t u r n i n g o f f i c e r i s ........................................... $36.02

(2) The fee for a standby deputy returning officer or standby poll clerk to be available on ordinary polling day in case their services are required is .................................... $36.02 Constables 32

(1) The fee for all services provided by a constable at an ordinary poll, an advance poll or the returning office headquarters is, per hour ................................................. $11.00

(2) If the services of a uniformed peace officer is required as a constable, with the prior approval of the Chief Electoral Officer, the fee for their services is the actual and reasonable costs of their services, supported by invoices. Ballot box collectors 33 The fee for all services provided by a person appointed by a returning officer to collect ballot boxes following the close of the polls is, per hour ............................................ $11.00

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(1) The fee for services of an elector who, at the request of a returning officer, witnesses an official addition of the votes at the returning office headquarters in which no candidate is present or represented is ............................................................... $36.02

(2) The fee for services of an elector who, at the request of a deputy returning officer, presiding officer or returning officer witnesses a count of the votes at a polling station in which there are no candidate’s agents present is ................................................... $27.45

(3) The fee for services of an elector who, at the request of a returning officer, witnesses a verification and count of the votes for a write-in ballot when there are no candidate’s agents present is, per hour .................................................................... $ 9 . 7 5 Authorized Expenses Allowances for travel, meals and accommodations 35

(1) Subject to the limits in subsection (3) for specified individuals, the Chief Electoral Officer may authorize an allowance to be paid to any individual included in these regulations for travel, meal and accommodation expenses.

(2) A claim for an allowance under this

Section must be supported by a statement of expenses, and the allowance must be in accordance with the travel policy governing public servants of the Province.

(3) The following individuals may be paid only the allowances specified: (

a) returning office core staff may be paid a kilometrage allowance for (

i) travel necessary to attend a course on election procedure, computer training or a meeting arranged by the Chief Electoral Officer, (ii) travel on business-related purposes within thei r electoral district when directed by the Chief Electoral Officer, (iii) the actual distance traveled for 1 return trip from their place of residence to the returning office headquarters and back to their place of residence, supported by a GIS-based map that calculates distance, as approved by the Chief Electoral Officer, once per day during a typical election period of 34 days when travel to the returning office headquarters is required and undertaken; (

b) returning office core staff may be pa id meal allowances for expenses incurred (

i) while attending a course on election procedur e, computer training or a meeting arranged by the Chief Electoral Officer, ( i

i) w i t h i n a t y p i c a l e l e c t i o n p e r i o d t o a m a x i m u m o f ........................$324.00 (

c) an information officer may be paid kilome trage and meal allowances for expenses incurred while attending a course on election procedure, computer training or a meeting arranged by the Chief Electoral Officer; (

d) a write-in ballot coordinator may be paid kilometrage and meal allowances for expenses as approved by the Chief Electoral Officer;

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e) a r e v i s i n g a g e n t m a y b e p a i d a k i l o m e t r a g e a l l o w a n c e t o a m a x i m u m o f ...........$102.90 (

f) a ballot box collector may be paid a kilome trage allowance for travel necessary to collect b a l l o t b o x e s f o l l o w i n g t h e c l o s e o f t h e p o l l s , t o a m a x i m u m o f ...................$51.45 Use of building as a polling station 36

(1) For polling locations with 1 ordinary polling station, the fee for the use of a building, or part of a building, including fuel, lights, cleaning services and furniture is ..................... $154.35

(2) For polling locations with 2 or more ordinary polling stations, the fee for the use of a building, or part of a building, including fuel, lights, cleaning services and furniture is, p e r p o l l i n g s t a t i o n ........................................................... $82.32

(3) For an advance polling location, the fee for the use of a building or part of a building, including fuel, lights, cleaning services and furniture, for the 2 days that the advance poll is open and the counting o f t h e v o t e s o n o r d i n a r y p o l l i n g d a y i s .......................................... $308.70

(4) For [a] polling location with a mobile polling station, the fee for the use of a building or part of a building, including fuel, lights, cleaning services and furniture is ...................... $82.32 Headquarters of returning officers 37

(1) The fee for the rental, in accordance with the policies of the Chief Electoral Officer, of an office as a headquarters for a returning officer during an election is the amount reasonably and actually paid, supported by a signed lease in the form prescribed by the Chief Electoral Officer.

(2) If the Chief Electoral Officer approves the rental of an office as a headquarters for a returning officer between elections to perform services at the request of the Chief Electoral Officer, or before a writ of election is issued to secure space for a headquarters, the fee for the rental, in accordance with the policies of the Chief Electoral Officer, is the amount reasonably and actually paid, supported by a signed lease in the form prescribed by the Chief Electoral Officer.

(3) If the Chief Electoral Officer approves the use of the residence of a returning officer as a headquarters, the fee for the use of the residence is ................................ $500.00

(4) If the Chief Electoral Officer approves the use of the business premises of a returning officer as a headquarters, the fee for the use of the business premises is .......................... $500.00 Office supplies, equipment and rental of premises 38 The fee for office supplies and equipment, rental of premises for training, and other expenses necessary in conducting an election is the amount actually and reasonably spent, supported by receipts. Printing allowance 39

(1) The fees for the printing and binding or stitching of ballot papers for a special poll are, (

a) for the first 1000 ballot papers ............................................ $236.67 (

b) for each additional 1000 ballot papers after the first 1000 ....................... $54.54

(2) The fees for the printing, numbering and binding or stitching of ballot papers for an advance or ordinary poll are, (

a) for the first 6000 ballot papers ............................................ $617.40

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b) for each additional 1000 ballot papers after the first 6000 ....................... $72.03 Printing allowance for voter information card 40

(1) The fees for creating voter information cards are, (

a) to prepare a voter information card template for each electoral district ............ $128.63 (

b) f o r o v e r p r i n t i n g t h e v o t e r i n f o r m a t i o n c a r d s f o r a n e l e c t o r a l d i s t r i c t , p e r p o l l ........$30.87

(2) The fee for printing an elector’s name and mailing address directly on the voter information card, per c a r d , i s .................................................................... $ 0 . 0 2 1

(3) If the printer cannot print an elector’s name or mailing address directly on the voter information card, the fees for supplying, printing and affixing labels containing this information directly on the voter information card are, (

a) for the first 6000 cards .................................................. $282.98 (

b) for each additional card .................................................. $ 0 . 0 4 7 Audit fees 41

(1) The fee for reimbursement of an official agent of a candidate for the expenses of an audit required by

Section 191 of the Act is (

a) t h e a c t u a l c o s t o f t h e a u d i t t o a m a x i m u m o f ................................. $450.00 or (b) 2% of the candidate’s actual election expenses to a maximum of ................ $750.00

(2) Despite subsection (1), if a candidate’s election expenses are less than $150.00, the fee for reimbursement of the official agent of the candidate for the expenses of an audit required by

Section 191 of the Act is the actual cost of the audit to a maximum of ....................... $200.00 Bookkeeping services for an electoral district association 42

(1) At the discretion of the Chief Electoral Officer, the Chief Electoral Officer may reimburse an electoral district association for the actual costs incurred by the electoral district association in a calender year for the services of an independent bookkeeper, including accounting software as approved in advance by the Chief Electoral Officer, to a maximum annual reimbursement, excluding H S T , o f .................................................................. $350.00

(2) To be eligible for a reimbursement under subsection (1), an electoral district association must include all the bookkeeper's invoices, including dates worked and hourly rate charged, and the receipt for purchase of any accounting software, with its request for reimbursement.

(3) A bookkeeper engaged by an electoral district association must be independent of the electoral district association and, for greater certainty, bookkeeping services provided by any of the following individuals are not eligible for reimbursement: (

a) a member of the electoral district association; (

b) a director or officer of the electoral district association;

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c) a chief financial officer for any of the following: (

i) a candidate, (ii) an electoral district association, (iii) a recognized party; (

d) any individual involved in raising, spending or having custody of money or property of a candidate, electoral district association or recognized party.

(4) To be eligible for reimbursement under this Section, an electoral district association must be in good standing with the Chief Electoral Officer and have filed all reports, documents and information required by law.

(5) Reimbursement under this

Section is paid by the Chief Electoral Officer in June and December of each calendar year. Consumer price index 43

(1) If there is an increase in the annual Consumer Price Index of the Province in any calendar year after these regulations come into force, the fees paid under these regulations increase on January 1 of the next year to reflect the increase in the Consumer Price Index in the previous year.

(2) The increase referred to in subsection (1) does not apply to the fees and allowances set out in subsection 32(2) and Sections 35, 37 and 38.

(3) Beginning in the first year the fees set out in subsection 10(4) or

Section 11, 14 or 17 are equal to or less than 7 times the hourly rate paid to the applicable position, subsection (1) applies to that subsection or

Section from that year forward.

(4) On or before March 1 of any year in which the fees increase in accordance with subsection (1), the Chief Electoral Officer must publish the fees to be paid for that year on the Elections Nova Scotia website. N.S.

Reg. 369/2008 Made: September 3, 2008 Filed: September 3, 2008 Political Contributions Disclosure Regulations Order in Council 2008-454 dated September 3, 2008 Regulations made by the Governor in Council pursuant to Sections 21 and 32 of the Members and Public Employees Disclosure Act The Governor in Council on the report and recommendation of the Minister responsible for the Elections Act dated April 9, 2008, and on the recommendation of the Chief Electoral Officer, and pursuant to Sections 21 and 32 of

Chapter 4 of the Acts of 1991, the Members and Public Employees Disclosure Act, is pleased, effective on and after September 3, 2008, to (

a) repeal the Political Contributions Disclosure Regulations, N.S. Reg. 5/2003, made by the Governor in Council by Order in Council 2003-4 dated January 16, 2003; and

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b) approve the making of new regulations respecting di sclosure of political contributions in the form set out in

Schedule “A” attached to and forming part of the report and recommendation.

Schedule “A” Regulations Respecting Disclosure of Political Contributions made by the Governor in Council pursuant to Sections 21 and 32 of

Chapter 4 of the Statutes of Nova Scotia, 1991, the Members and Public Employees Disclosure Act 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 contribution s” means the disclosure statement required by

Section 14 of the Act; (c) “audit” means an examination and verificati on 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 pe rson 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,

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Part II - Regulations Vol. 32, No. 20 858 © NS Registry of Regulations. Web version. (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 th e 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.

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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 pr ovided 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 rec ognized 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 fundraisi ng 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 aucti on 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 alr eady 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

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Part II - Regulations Vol. 32, No. 20 860 © NS Registry of Regulations. Web version. 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.

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Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 861 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 num ber of the candidate’s auditor; (

c) the name of the financial institution in wh ich all money, including contributions to the candidate, is to be deposited; (

d) the account number of the account into whic h 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 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 mu st be filed no later than March 31 of the year immediately after the calendar year to which the statements refer.

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(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 el ection 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.

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(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.

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(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 contributi on 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 pa rticipants 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 contributi on 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:

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A) that date that is 120 days after th e 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 pa rticipants less the benefits received by those participants has been approved by the designated person; (

c) the price paid by a participant less the benef it 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 th e 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 pa rticipants 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.

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(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;

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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 i ndividual 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 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.

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Part II - Regulations Vol. 32, No. 20 868 © NS Registry of Regulations. Web version.

(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 an y 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 rais ing, spending or custody of money or property of a candidate, electoral district association or recognized party.

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 869 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:

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 870 © NS Registry of Regulations. Web version. (

a) information that is or should be in any stat ements or forms required to be filed with the designated person under the Act and these regulations; (

b) information that shows the basis for any calcula tion that has been made in order to determine the amount of a contribution; (

c) any information other than the information re quired 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.

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 871 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 orde r 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 # Official Agent: Name Mailing Address Telephone # Auditor: Name Mailing Address Telephone # Financial Institution to be used as a depository for contributions: Institution and Branch Location Mailing Address Account Number 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

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 872 © NS Registry of Regulations. Web version. Form 2 Candidate’s Financial Statements and Supporting Schedules Members and Public Employees Disclosure Act Reporting period G from __________ to December 31, 20___ (non-election year) or Reporting period G 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 # Auditor: Name Mailing Address Telephone # 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

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 873 Form 2:

Schedule A-1 Candidate’s Statement of Assets, Liabilities and Surplus Candidate name: __________________________________ Recognized party: __________________________________ Assets: 100 Cash $ 110 Accounts receivable Other assets (provide details) 130 140 190 Total assets (total lines 100 to 140) $ Liabilities: 200 Accounts payable $ 210 Overdraft/line of credit Other liabilities (provide details) 220 240 Loans payable from Sch. E line 810 260 Total liabilities (total lines 200 to 240) $ Surplus/(deficit): 275 Surplus/(deficit) $ from Sch. A-2 line 490 290 Total liabilities and surplus (add line 260 and line 275) $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 874 © NS Registry of Regulations. Web version. Form 2:

Schedule A-2 Candidate’s Statement of Income, Expense and Transfers Candidate name: __________________________________ Recognized party: __________________________________ Income and transfers: 300 Contributions $ from Sch. B-1 line 500 310 Transfers from recognized party from Sch. C-1 line 600 320 Transfers from electoral district association from Sch. C-1 line 610 330 Fundraising revenue from Sch. D line 770 335 Election expense reimbursement Other income (provide details) 380 390 Total income and transfers (total lines 300 to 380) $ Expenses and transfers: 400 Non-election expenses $ 410 Election expenses from Form 601

Part III 420 Transfers to recognized party from Sch. C-2 line 630 430 Transfers to electoral district association from Sch. C-2 line 640 435 Fundraising expenses from Sch. D line 780 Other expenses (provide details) 445 460 Total expenses and transfers (total lines 400 to 445) $ 490 Total surplus/(deficit) (line 390 minus line 460) $ to Sch. A-1 line 275

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 875 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 500 Total $ carry total to Sch. A-2 line 300

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 876 © NS Registry of Regulations. Web version. 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 510 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 877 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 520 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 878 © NS Registry of Regulations. Web version. 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 $ Line 530 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 879 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 $$ Totals $ $ Line 600 Line 610 to Sch. A-2 Line 310 to Sch. A-2 Line 320

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 880 © NS Registry of Regulations. Web version. 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 $$ Totals $ $ Line 630 Line 640 to Sch. A-2 Line 420 to Sch. A-2 Line 430

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 881 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 $$$ Totals $ $ $ Line 770 Line 780 Line 790 to Sch. A-2 Line 330 to Sch. A-2 Line 435

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 882 © NS Registry of Regulations. Web version. Form 2:

Schedule E Candidate’s Statement of Loans Candidate name: __________________________________ Recognized party: __________________________________ Part A - Loans Payable Calculation of interest benefit AB C 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 $$ $ Totals $ $ Line 810 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. Line 820

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 883 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 # Auditor: Name Mailing Address Telephone # 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

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 884 © NS Registry of Regulations. Web version. Form 3:

Schedule A-1 Recognized Party’s Statement of Assets, Liabilities and Surplus Recognized party: __________________________________ Assets: 100 Cash $ 110 Accounts receivable 120 Prepaid expense 125 Loans receivable from Sch. E line 800 Other current assets (provide details) 130 140 150 Fixed assets (net of depreciation) 160 Investments Other long term assets (provide details) 170 180 190 Total assets (total lines 100 to 180) $ Liabilities: 200 Accounts payable $ 210 Overdraft/line of credit Other short-term liabilities 220 240 Loans payable from Sch.

E line 810 Other long-term liabilities (provide details) 250 260 Total liabilities (total lines 200 to 250) $ Surplus/(deficit): 270 Surplus/(deficit) beginning of year $ 275 Surplus/(deficit) for year 280 Surplus/(deficit) end of year (total lines 270 to 275) $ 290 Total liabilities and surplus (total line 260 and line 280) $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 885 Form 3:

Schedule A-2 Recognized Party’s Statement of Income, Expense and Transfers Recognized party: __________________________________ Income and transfers: 300 Monetary contributions $ from Sch. B-1 line 500 310 Contributions from nomination contestants and leadership candidates from Sch. B-5 line 540 320 Transfers from electoral district associations from Sch. C-1 line 600 330 Transfers from nominated candidates from Sch. C-1 line 610 340 Transfers from funds or trusts 350 Fundraising income from Sch.

D line 770 360 Membership fees 370 Interest and investment income Other income (provide details) 380 385 Public funding 390 Total income and transfers (total lines 300 to 385) $ Expenses and transfers: 400 Expenses (non-election period) $ from Sch. A-3 line 949 410 Expenses (election period) from Sch. A-4 line 970 420 Transfers to electoral district associations from Sch. C-2 line 620 430 Transfers to nominated candidate from Sch. C-2 line 630 440 Nomination candidate and leadership contestant expense 450 Fundraising expenses from Sch.

D line 780 460 Transfers to funds or trusts 470 Total expenses and transfers (total lines 400 to 460) $ 490 Total surplus/(deficit) (line 390 minus line 470) $ to Sch. A-1 line 275

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 886 © NS Registry of Regulations. Web version. Form 3:

Schedule A-3 Recognized Party’s

Schedule of Expenses (non-election period) Recognized party: __________________________________ 900 Advertising $ 901 Posters, pamphlets, promotional materials 902 Depreciation and amortization 903 Furniture and equipment rental 904 Gifts to contributors 905 Honoraria and salaries 906 Interest and bank charges 907 Legal and audit fees 908 Meeting space 909 Office 910 Office supplies and postage Other professional services (provide details) 911 912 Polling 913 Signs 914 Transportation, accommodation and meals 915 Telephone Other expenses (provide details) 916 917 949 Total expenses (total lines 900 to 917) $ to Sch. A-2 line 400

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 887 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 $ 952 Posters, pamphlets, promotional materials 953 Depreciation and amortization 955 Furniture and equipment rental 956 Honoraria and salaries 957 Interest and bank charges 958 Legal and audit fees 959 Meeting space 960 Office (rent, utilities, taxes) 961 Office supplies and postage Other professional services (provide details) 962 963 Polling 964 Signs 965 Transportation, accommodation and meals 966 Telephone 967 Leader’s expenses Other expenses (provide details) 968 970 Total expenses (total lines 951 to 968) $ to Sch.

A-2 line 400 980 Election expenses from previous periods 1 990 Total election expenses $ equals Form 603 line 7 1. Include cost of expenditures for literature, objects or materi als of advertising nature used during the election that were recorded as expenses in previous accounting periods. The sum of election expenses reported on line 970 for the “election period” and expenses reported on line 980 must equal total election expenses reported under the Elections Act on Form 603.

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 888 © NS Registry of Regulations. Web version. Form 3:

Schedule B-1 Recognized Party’s Annual Statement of Political Contributions Monetary Contributions 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 500 Total $ carry total to Sch. A-2 line 300

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 889 Form 3:

Schedule B-2 Recognized Party’s Annual Statement of Political Contributions Fundraising Contributions 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 510 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 890 © NS Registry of Regulations. Web version. Form 3:

Schedule B-3 Recognized Party’s Annual Statement of Political Contributions Donation in Kind Contributions 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 520 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 891 Form 3:

Schedule B-4 Recognized Party’s Annual Statement of Political Contributions Loan Contributions 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 $ Line 530 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 892 © NS Registry of Regulations. Web version. Form 3:

Schedule B-5 Recognized Party’s Annual Statement of Political Contributions Nomination Candidates or Leadership Contestants Recognized party: __________________________________ Nomination candidate or leadership contestant name: __________________________________ All fields must be completed for each contribution. AB Last name of individual or full business name First name Civic address Community Prov.

Postal code Amount contributed to nomination candidate or leadership contestant Prorated amount transferred to party Total of contributions under $50.00 not requiring disclosure Total column A equals 100% of allowable contributions received by candidate or contestant Line 540 Instructions: 1) Use a separate copy of

schedule for each nomination candidate or leadership contestant reported. 2) Only include contributions in column A that meet the contribution requirements of the Act. Prorate amount in column A carry to Sch. A-2 line 310

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 893 Form 3:

Schedule C-1 Recognized Party’s Statement of Transfers Received Recognized party: __________________________________ Date of transfer Name of transferring entity Amount transferred from electoral district associations Amount transferred from nominated candidates $$ Totals $ $ Line 600 Line 610 to Sch. A-2 Line 320 to Sch. A-2 Line 330

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 894 © NS Registry of Regulations. Web version. Form 3:

Schedule C-2 Recognized Party’s Statement of Transfers Given Recognized party: __________________________________ Date of transfer Name of transferring entity Amount transferred to electoral district associations Amount transferred to nominated candidates $$ Totals $ $ Line 620 Line 630

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 895 Form 3:

Schedule D Recognized Party’s

Summary of Fundraising Events Recognized party: __________________________________ Date of function Description of function Number of attendees Gross revenue Expenses Net revenue $$$ Totals $ $ $ Line 770 Line 780 Line 790 to Sch. A-2 Line 350 to Sch. A-2 Line 450

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 896 © NS Registry of Regulations. Web version. Form 3:

Schedule E Recognized Party’s Statement of Loans Recognized party: __________________________________ Part A - Loans Receivable Date of loan Full name of borrower Original amount of loan Amount of loan outstanding Loan interest rate $$ Total $ Line 800 carry total to Sch.

A-1 line 125 Calculation of interest benefit Part B - Loans Payable A B C 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 $$ $ Totals $ $ Line 810 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. Line 820

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 897 Form 3:

Schedule F Held Assets of a Recognized Party Recognized party:

Part 1 - Deposits to held asset disbursement account Date Source Amount $ Total $

Part 2 - Disbursements from held asset disbursement account Date Payee Purpose Amount $ Total $

Part 3 - Reconciliation of held assets disbursement account Opening balance at ______________, 20____. Add: deposits from

Part 1 $ ______________ Subtract: disbursements from

Part 2 $ ______________ Closing balance at ______________, 20____. $ ______________ Change in investment value of held assets during reporting $ ______________ Declaration We, the undersigned certify that the information contained in this Form is a true and accurate listing of the changes in the held assets account, including additions to and disbursements from the account. All held assets were used in accordance with

Section 21 of the Members and Public Employees Disclosure Act and no held assets were used for election purposes or advertising as prohibited by subsections 21B(2) and 21B(3) of the Members and Public Employees Disclosure Act. Dated at _________________________, Nova Scotia, _________________, 20___. _____________________________________ _____________________________________ Signature of Official Agent Signature of Chief Financial Officer

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 898 © NS Registry of Regulations. Web version.

Form 4 Electoral District Association’s Financial Statements and Supporting Schedules Members and Public Employees Disclosure Act Reporting Period: January 1 to December 31, 20___ Electoral district: __________________________________ Recognized party: __________________________________ Official Agent: Name Mailing Address Telephone # Auditor: Name Mailing Address Telephone # Declaration We, the undersigned hereby file with the designated person a completed Form 4, Electoral District Association’s Financial Statements and Supporting Schedules.

We have also attached an Auditor’s Report if disclosed political contributions exceed $5,000 in the reporting period and a Review Engagement Report if total income, excluding transfers, exceeds $20,000 in the reporting period. We declare that to the best of our knowledge and belief the information contained in this 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 Signature of President

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 899 Form 4:

Schedule A-1 Electoral District Association’s Statement of Assets, Liabilities and Surplus Electoral district: __________________________________ Recognized party: __________________________________ Assets: 100 Cash $ 110 Accounts receivable 120 Prepaid expense 125 Loans receivable from Sch. E line 800 Other current assets (provide details) 130 150 Fixed assets 160 Investments Other long-term assets (provide details) 170 190 Total assets (total lines 100 to 170) $ Liabilities: 200 Accounts payable $ 210 Overdraft/line of credit Other liabilities (provide details) 220 230 240 Loans payable from Sch.

E line 810 260 Total liabilities (total lines 200 to 240) $ Surplus: 270 Surplus/(deficit) beginning of year $ 275 Surplus/(deficit) for year from Sch. A-2 line 490 280 Surplus/(deficit) end of year (total lines 270 to 275) $ 290 Total liabilities and surplus (total line 260 and line 280) $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 900 © NS Registry of Regulations. Web version. Form 4:

Schedule A-2 Electoral District Association’s Statement of Income, Expense and Transfers Electoral district: __________________________________ Recognized party: __________________________________ Income and transfers: 300 Monetary contributions $ from Sch. B-1 line 310 Transfers from recognized party from Sch. C-1 line 600 320 Transfers from nominated candidate from Sch. C-1 line 350 Fundraising income from Sch.

D line 770 360 Membership fees 370 Interest and investment income Other income (provide details) 380 390 Total income and transfers (total lines 300 to 380) $ Expenses and transfers: 400 Expenses $ from Sch. A-3 line 949 420 Transfers to recognized party from Sch. C-2 line 630 430 Transfers to nominated candidate from Sch. C-2 line 640 440 Nomination candidate and leadership contestant expense 450 Fundraising expense from Sch. D line 780 460 Total expenses and transfers (total lines 400 to 440) $ 490 Total surplus/(deficit) (line 390 minus line 460) $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 901 Form 4:

Schedule A-3 Electoral District Association’s

Schedule of Expenses Electoral district: __________________________________ Recognized party: __________________________________ 900 Advertising $ 901 Posters, pamphlets, promotional 902 Depreciation and amortization 903 Furniture and equipment rental 904 Gifts to contributors 905 Honoraria and salaries 906 Interest and bank charges 907 Legal and audit fees 908 Meeting space 909 Office (rent, utilities taxes) 910 Office supplies and postage Other professional services (provide details) 911 912 Polling 913 Signs 914 Transportation, accommodation and meals 915 Telephone Other expenses (provide details) 916 917 949 Total expenses (total lines 900 to 917) $ to Sch. A-2 line 400

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 902 © NS Registry of Regulations. Web version. Form 4:

Schedule B-1 Electoral District Association’s Annual Statement of Political Contributions Monetary Contributions Electoral district: __________________________________ 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 500 Total $ carry total to Sch. A-2 line 300

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 903 Form 4:

Schedule B-2 Electoral District Association’s Annual Statement of Political Contributions Fundraising Contributions Electoral district: __________________________________ 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 510 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 904 © NS Registry of Regulations. Web version. Form 4:

Schedule B-3 Electoral District Association’s Annual Statement of Political Contributions Donation in Kind Contributions Electoral district: __________________________________ 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 $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Line 520 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 905 Form 4:

Schedule B-4 Electoral District Association’s Annual Statement of Political Contributions Loan Contributions Electoral district: __________________________________ 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 $ Line 530 Total $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 906 © NS Registry of Regulations. Web version. Form 4:

Schedule C-1 Electoral District Association’s Statement of Transfers Received Electoral district: __________________________________ Recognized party: __________________________________ Date of transfer Name of transferring entity Amount transferred from recognized party Amount transferred from nominated candidate $$ Totals $ $ Line 600 Line 610 to Sch. A-2 Line 320 to Sch. A-2 Line 330

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 907 Form 4:

Schedule C-2 Electoral District Association’s Statement of Transfers Given Electoral district: __________________________________ Recognized party: __________________________________ Date of transfer Name of transferring entity Amount transferred to recognized party Amount transferred to nominated candidate $$ Totals $ $ Line 630 Line 640 to Sch. A-2 Line 420 to Sch. A-2 line 430

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 908 © NS Registry of Regulations. Web version. Form 4:

Schedule D Electoral District Association’s

Summary of Fundraising Events Electoral district: __________________________________ Recognized party: __________________________________ Date of function Description of function Number of attendees Gross revenue Expenses Net revenue $$$ Totals $ $ $ Line 770 Line 780 Line 790 to Sch. A-2 Line 350 to Sch. A-2 Line 450

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 909 Form 4:

Schedule E Electoral District Association’s Statement of Loans Electoral district: __________________________________ Recognized party: __________________________________ Part A - Loans Receivable Date of loan Full name of borrower Original amount of loan Amount of loan outstanding Loan interest rate $$ Total $ Line 800 carry total to Sch.

A-1 line 125 Calculation of interest benefit Part B - Loans Payable A B C 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 $$ $ Totals $ $ Line 810 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. Line 820

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 910 © NS Registry of Regulations. Web version.

Form 5 Statement of Fundraising Event Revenue and Expenses Name of filing entity: __________________________________ Date of fundraising event: __________________________________ Description of fundraising event: __________________________________ Name of electoral district association (if statement is being filed by a recognized party on behalf of an electoral district association): __________________________________ Revenue: Description Number of tickets Ticket class Ticket price Revenue $$ Total attendees: Total revenue $ Expenses: Payee name and description of purchase Amount $ Attach receipts for all expenses Total $ Calculation of tax receipt amounts Total benefit received per class of ticket $ Complete separate row for each ticket class Fee per ticket class Benefit Amount of tax receipt $ $ $

N.S. Reg. 369/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 911 List of participants Last name of individual or full business name First name Type Nova Scotia civic address Community Postal code Amount $ Type of contributor: (

I) Individual (

C) Corporation (

U) Union (

S) Society Total $ G By checking the box, I have elected to record as contributions amounts where the fee paid by a participant less the benefit received by the participant is less than $50.00 in accordance with subsection 22(3) of the Political Contributions Disclosure Regulations. Declaration I, the undersigned Official Agent, hereby file with the designated person a completed Form 5, Statement of Fundraising Event Revenue and Expenses.

I declare to the best of our knowledge and belief that the information contained in this Form is complete, true and correct and if the calculation contained herein is approved. [sic] Dated at _________________________, Nova Scotia, _________________, 20___. _____________________________ Signature of Official Agent Office of the Chief Electoral Officer Approved: Date Signature of Chief Electoral Officer Upon approval of the calculation of revenue and expenses contained in this form tax receipts may be issued in accordance with law.

N.S. Reg. 370/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 912 © NS Registry of Regulations. Web version. N.S. Reg. 370/2008 Made: June 6, 2008 Filed: September 4, 2008 Civil Procedure Rules, Rule 81: Reciprocal Enforcement Order dated June 6, 2008 made by the Judges of the Supreme Court pursuant to

Section 12 of the Reciprocal Enforcement of Judgments Act

Part 21 - Certificates Certificates for most Rules of Supreme Court I, Joseph P. Kennedy, Chief Justice of the Supreme Court of Nova Scotia, certify that on June 6, 2008 a majority of the judges of the Supreme Court of Nova Scotia made the following Rules attached to this certificate, under the following legislation, to come into effect on January 1, 2009: Rule 63–Supreme Conviction Appeal, Criminal Code and Rule 64–Prerogative Writ Rule 69–Controverted Election Controverted Elections Act Rule 81–Reciprocal Enforcement Reciprocal Enforcement of Judgments Act [N.S. Reg. 370/2008] these Rules, except 63, 64, 69, 81, Judicature Act

Part 13–Family Proceedings,

Part 18–Proceedings in the Court of Appeal, and Rule 65–Application to Reduce Parole Ineligibility Signed June 6, 2008 Sgd.: Joseph P. Kennedy Joseph P. Kennedy Chief Justice of the Supreme Court of Nova Scotia Rule 81 - Reciprocal Enforcement Scope of Rule 81 81.01

(1) This Rule is made under, and provides procedures complementary to those in, the Reciprocal Enforcement of Judgments Act.

(2) This Rule does not affect enforcement, outside of the Act, of an order made by a court in another province or one of the territories, or of a non-penal order made by a foreign judicial authority.

(3) These Rules apply to an application for registration, and for enforcement of a registered judgment, unless a Rule is inconsistent with a provision in the Act or this Rule. Application for registration 81.02 A person who obtains a judgment in a reciprocating state and wishes to apply for registration of the judgment under the Reciprocal Enforcement of Judgments Act may start the application in one of the following ways:

N.S. Reg. 370/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 © NS Registry of Regulations. Web version. 913 (

a) for an ex parte registration under subsection 3(2) of the Act, by filing an ex parte application as provided for in Rule 5–Application; (

b) for registration on notice under the Act, by filing a notice of application as provided for in Rule 5–Application. Notice after ex parte registration 81.03

(1) The notice of registration required by the Reciprocal Enforcement of Judgments Act to be served after ex parte registration may be served in the same manner as notice of a proceeding is given under Rule 31–Notice.

(2) The notice of registration must contain the standard heading, be entitled “Notice of Ex Parte Registration”, be addressed to the judgment debtor, be dated and signed, and include all of the following: (

a) a statement that a judgment obtained against the judgment debtor in the reciprocating state is registered in Nova Scotia and may be enforced as a judgment of the court; (

b) details of the judgment; (

c) details of the order for registration; (

d) a statement of the judgment debtor’s right to make a motion to set aside the registration, the grounds in subsection 3(5) of the Reciprocal Enforcement of Judgments Act, and the time provided in the Act within which the motion must be made; (

e) the address designated by the judgment creditor in the ex parte application; (

f) a statement that a document delivered to the designated address is considered received by the judgment creditor on delivery. (

g) an acknowledgement of the effect of deliv ery to the designated address and a statement that further contact information is available from the prothonotary. (5)* The notice of registration may be in Form 81.03. [*Note: numbering as in original.] Motion to set aside 81.04 A judgment debtor who wishes to set aside an ex parte registration may make a motion in the proceeding started by the judgment creditor. Enforcement 81.05

(1) A judgment creditor who registers a judgment may make a motion for an order to enforce the judgment under Rule 78–Order, or Rule 79–Enforcement by Execution Order.

(2) An execution order to enforce a judgment registered by ex parte order must allow for the notice period required by clause 6(

a) of the Reciprocal Enforcement of Judgments Act.

N.S. Reg. 371/2008 Royal Gazette

Part II - Regulations Vol. 32, No. 20 914 © NS Registry of Regulations. Web version. N.S. Reg. 371/2008 Made: August 28, 2008 Filed: September 5, 2008 Prescribed Petroleum Products Prices Order dated August 28, 2008 made by the Minister of Service Nova Scotia and Municipal Relations pursuant to

Section 14 of the Petroleum Products Pricing Act In the Matter of

Section 14 of

Chapter 11 of the Acts of 2005 the Petroleum Products Pricing Act - and - In