© NS Registry of Regulations. Web version. 551

Part II Regulations under the Regulations Act Printed by the Queen’s Printer Halifax, Nova Scotia Vol. 33, No. 16 July 31, 2009 Contents Act Reg. No.

Page Consumer Protection Act Proclamation of amendments to Act, S. 3, S.N.S. 2006, c. 25–S. 18B to 18S & S. 18U . . 247/2009 589 P a y d a y L e n d e r s R e g u l a t i o n s ................................................ 248/2009 590 Municipal Government Act F i n a n c i a l R e p o r t i n g a n d A c c o u n t i n g M a n u a l – a m e n d m e n t .........................246/2009 554 Natural Products Act Nova Scotia Greenhouse Vegetable Marketing Board Licence Regulations–repeal ...... 250/2009 598 Nova Scotia Greenhouse Vegetable Marketing Board Pricing Regulations–repeal ...... 251/2009 598 Petroleum Products Pricing Act Prescribed Petroleum Products Prices ......................................... 245/2009 552 Prescribed Petroleum Products Prices ......................................... 249/2009 596 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. 245/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 552 © NS Registry of Regulations. Web version. N.S. Reg. 245/2009 Made: July 9, 2009 Filed: July 13, 2009 Prescribed Petroleum Products Prices Order dated July 9, 2009 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 the Matter of Sections 14 to 18 of the Petroleum Products Pricing Regulations made by the Governor in Council pursuant to

Section 14 of the Petroleum Products Pricing Act - and - In the Matter of an Order Prescribing Prices for Petroleum Products made by the Minister of Service Nova Scotia and Municipal Relations pursuant to

Section 14 of the Petroleum Products Pricing Act and Sections 14 to 18 of the Petroleum Products Pricing Regulations Order I, Ramona Jennex, Minister of Service Nova Scotia and Municipal Relations for the Province of Nova Scotia, pursuant to

Section 14 of

Chapter 11 of the Acts of 2005, the Petroleum Products Pricing Act, and Sections 14 to 18 of the Petroleum Products Pricing Regulations, hereby (

a) repeal the Order dated July 2, 2009, which prescribed prices July 3, 2009; and (

b) prescribe prices for petroleum products in the Pr ovince as set forth in the tables in

Schedule “A”. This Order is effective on and after 12:01 a.m. on July 10, 2009. Made at Halifax, in the Halifax Regional Municipality, Nova Scotia, on July 9, 2009. Sgd.: Ramona Jennex Honourable Ramona Jennex Minister of Service Nova Scotia and Municipal Relations

N.S. Reg. 245/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 553

Schedule “A” Prices Prescribed for Petroleum Products under the Petroleum Products Pricing Act and the Petroleum Products Pricing Regulations effective on and after 12:01 a.m. on July 10, 2009 Table 1: Benchmark Prices for Regulated Petroleum Products (cents/litre) Regular unleaded gasoline 51.5 Mid-grade unleaded gasoline 54.5 Premium unleaded gasoline 57.5 Ultra-low-sulfur diesel oil 49.0 Table 2: Fixed Wholesale Prices, Retail Mark-ups and Retail Prices for Regulated Petroleum Products (cents/litre) Retail Mark-up Retail Price (includes all taxes) Self-Service Full-Service Self-Service Full-Service Fixed Wholesale Price (excludes GST) Min Max Min Max Min Max Min Max Zone 1 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 83.3 86.3 89.3 74.7 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 98.6 102.0 105.4 88.9 100.3 103.7 107.1 90.6 98.6 102.0 105.4 88.9 999.9 999.9 999.9 999.9 Zone 2 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 83.7 86.7 89.7 75.1 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 99.1 102.5 105.9 89.4 100.8 104.2 107.6 91.1 99.1 102.5 105.9 89.4 999.9 999.9 999.9 999.9 Zone 3 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 84.2 87.2 90.2 75.6 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 99.7 103.1 106.4 89.9 101.4 104.8 108.1 91.6 99.7 103.1 106.4 89.9 999.9 999.9 999.9 999.9 Zone 4 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 84.2 87.2 90.2 75.6 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 99.7 103.1 106.4 89.9 101.4 104.8 108.1 91.6 99.7 103.1 106.4 89.9 999.9 999.9 999.9 999.9 Zone 5 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 84.2 87.2 90.2 75.6 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 99.7 103.1 106.4 89.9 101.4 104.8 108.1 91.6 99.7 103.1 106.4 89.9 999.9 999.9 999.9 999.9 Zone 6 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 85.0 88.0 91.0 76.4 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 100.6 104.0 107.4 90.9 102.3 105.7 109.0 92.5 100.6 104.0 107.4 90.9 999.9 999.9 999.9 999.9

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 554 © NS Registry of Regulations. Web version. N.S. Reg. 246/2009 Made: June 8, 2009 Filed: July 13, 2009 Financial Reporting and Accounting Manual Order dated June 8, 2009 made by the Minister of Service Nova Scotia and Municipal Relations pursuant to

Section 451 of the Municipal Government Act Order Amendment to the Financial Reporting and Accounting Manual made by the Minister of Service Nova Scotia and Municipal Relations pursuant to

Section 451 of

Chapter 18 of the Acts of 1998, the Municipal Government Act The Financial Reporting and Accounting Manual, N.S. Reg. 121/2006, prescribed by the Minister of Service Nova Scotia and Municipal Relations by regulation dated June 21, 2006, is amended by repealing the following pages and substituting the corresponding pages attached, effective on and after the date of this Order: In

Part 2, page 2-3; In

Part 3, page 3-19.1; In Appendix A, the page immediately preced ing page A-1, containing the Introduction; pages A-9 and A-10; page A-14 to A-33; In Appendix B, page 8, which is

Schedule F; In Appendix C, Schedules D, E, F, G and H. Sgd.: Richard Hurlburt Honourable Richard Hurlburt Minister of Service Nova Scotia and Municipal Relations Halifax, Nova Scotia June 8, 2009

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 555 Financial Reporting and Accounting Manual 2-3 Service Nova Scotia and Municipal Relations 2.3 Minimum Standards for Financial and Statistical Reporting to the Minister

Section 451(1)(

b) of the Municipal Government Act states that the Minister may prescribe the information to be provided by the municipalities to the Minister and when it shall be provided. Municipalities are required to submit the following reports on the dates noted below. Report Required Date for Submission Financial Information Return – see

Section 4 September 30 Audited Financial Statements – see

Section 5 September 30 Management or Internal Control Letter – see

Section 5 September 30 Auditor’s Report and Audited Financial Statements for wholly- owned subsidiaries – see

Section 5 September 30 Statement of Estimates – see

Section 6 September 30

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 556 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual 3-19.1 Service Nova Scotia and Municipal Relations 3.19 Fixed Assets Local governments acquire physical assets that have economic lives extending beyond the accounting period. Such asset are available for use, may require operating and maintenance expenditures and may need to be replaced in the future. They include assets such as inventories of supplies, equipment, buildings, land, roads, sewage collection systems and water distribution systems.

In accordance with PSAB, acquisition of physical assets must be expensed at the time of acquisition. Starting in April 2009, (PS 3150) capital asset accounting will require municipalities to start capitalizing their tangible capital assets and to allocate their costs to future accounting periods though an annual amortization expense. For those municipalities that have opted for early adaption of the PS 3150, please refer to the Nova Scotia Implementation Guide to Tangible Capital Assets for Municipalities, Appendix B Amortization Method and Useful Life.

In the meantime, a municipality may choose to record physical asset on the Statement of Financial Position, but if a municipality chooses to do so, the physical assets must be properly valued. The basis upon which various types of assets are recorded shall be reported in notes to the financial statements. PSAB provides guidance in PSG-7 (Public Sector Guidelines).

If a municipality chooses to record physical assets on the Statement of Financial Position, the municipality is to use the following useful life maximum guidelines, at the end of which it is to write off the physical assets, unless disposed of earlier: Office Equipment 5 years Motor vehicles (other than heavy equipment, fire trucks and transit buses) 5 years Fixed and moveable equipment fire trucks and transit buses 10 years Compost bins 10 years Sidewalks 20 years Operating plant (e.g., sewage treatment) 25 years Wharves 25 years Ferry boats 30 years Municipal buildings 40 years Other infrastructure (e.g., roads, sewer lines. lagoons) 50 years Landfill capital • single-cell operation at time when capacity of landfill to accept garbage is reached • multi-cell operation at time when capacity of each cell to accept garbage is reached

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 557 Financial Reporting and Accounting Manual Service Nova Scotia and Municipal Relations Introduction This Line Number Dictionary is intended to provide direction on the completion of the Financial Information Return and the Statement of Estimates. The

definitions and accounting policies used for specific items in the Financial Information Return and the Statement of Estimates will generally be the same as those recommended by the Public Sector Accounting Board (PSAB) for annual financial statements. L i n e N u m b e r S t r u c t u r e................................................................... A - 1 C o n s o l i d a t e d R e p o r t i n g L i n e N u m b e r D e f i n i t i o n s ............................................. A - 2 General Operating Fund Line Number

Definitions ............................................ A - 1 2 Capital Fund Line Number

Definitions ..................................................... A - 4 8 Water Operating Fund Line Number

Definitions ............................................. A - 5 4 Water Capital Fund Line Number

Definitions ................................................ A - 5 5 Electric Operating Fund Line Number

Definitions ............................................ A - 5 6 Electric Capital Fund Line Number

Definitions .............................................. A - 5 7 Reserve Funds Line Number

Definitions .................................................... A - 5 8 E q u i t y i n S u b s i d i a r y O p e r a t i o n s L i n e N u m b e r D e f i n i t i o n s...................................... A - 6 1 Equity in Government Business Enterprises Line Number

Definitions ............................. A - 6 2 S t a t i s t i c a l L i n e N u m b e r D e f i n i t i o n s........................................................ A - 6 3

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 558 © NS Registry of Regulations. Web version.

Financial Reporting and Accounting Manual A-9 Service Nova Scotia and Municipal Relations Line numbers 0061000 to 0069090 should be used to report the CONSOLIDATED NET FINANCING AND TRANSFERS of the municipality. 0061000 Proceeds of issuance of debt The proceeds of any new debt issued during the period. 0062000 Debenture and term loan principal instalments The principal repayments of debt made during the period. 0064000 Amounts incurred in the current year, to be recovered from future revenues Amounts incurred in the current year, which are planned to be recovered from tax rates in the future for the general operating fund.

This line number should include only amounts to be recovered that are related to: • accruals related to the change in accounting policy for post-employment benefits, retirement benefits and/or pension valuation liabilities; and/or • accruals related to landfill closure/post-closure costs; and/or • the difference between accrued interest and cash-based interest payments. 0064001 Amounts to be recovered from future revenues Amounts that are planned to be recovered from tax rates in the future for the general operating fund.

This line number should include only amounts to be recovered that are related to: • accruals related to the change in accounting policy for post-employment benefits, retirement benefits and/or pension valuation liabilities; and/or • accruals related to landfill closure/post-closure costs; and/or • the difference between accrued interest and cash-based interest payments. 0065000 Amounts incurred in the current year, to be recovered from reserves and reserve funds on hand Amount incurred in the current year, which are planned to be recovered from reserves and/or reserve funds on hand for the general operating fund.

This line number should include only amounts to be recovered that are related to: • accruals related to the change in accounting December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 559 Financial Reporting and Accounting Manual A-10 Service Nova Scotia and Municipal Relations policy for post-employment benefits, retirement benefits and/or pension valuation liabilities; and/or • accruals related to landfill closure/post-closure costs; and/or • the difference between accrued interest and cash-based interest payments. 0065001 Amounts to be recovered from reserves and reserve funds on hand Amounts that are planned to be recovered from reserves and/or reserve funds on hand for the general operating fund.

This line number should include only amounts to be recovered that are related to: • accruals related to the change in accounting policy for post-employment benefits, retirement benefits and/or pension valuation liabilities; and/or • accruals related to landfill closure/post-closure costs; and/or • the difference between accrued interest and cash-based interest payments. 0066000 Transfers from (to) own reserves, funds and agencies Transfers from (to) the municipality’s reserves, funds or agencies for internal financing purposes.

This should not be used to report revenues or expenditures. 0069010 Change in non-financial asset fund balances The change in the balance of non-financial asset fund balances from the previous year. 0069030 Changes in equity of government business enterprises The change in the balance of equity of government business enterprises from the previous year. 0069090 Changes in equity The use of prior years’ “surpluses” used to cover current shortfalls or to fund prior years’ “deficits” incurred for a particular fund. December 2008

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Part II - Regulations Vol. 33, No. 16 560 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual A-14 Service Nova Scotia and Municipal Relations special tax agreements or legislation 1011123 Nova Scotia Liquor Corporation 1011151 Resource–taxable assessment 1011152 Resource –recreation property tax 1011153 Resource –forest property tax (less than 50,000 acres) 1011154 Resource–forest property tax (50,000 acres or more) 1011180 Area rates Include area fire rates, ar ea street lighting and sidewalk rates, area garbage rates and area recreation rates.

Line number 1011200 should be used to report tax revenues from Special Assessments. 1011200 Special assessments Revenue from special assessment. This would include frontage rates for paving and for sewer, flat charges, lot levies, user fees for garbage. sewer and water and infrastructure charges Line numbers 1011410 to 1011431 should be used to report tax revenues from Business Property. 1011410 Business occupancy 1011420 Based on revenues–Aliant 1011425 Nova Scotia Liquor Corporation 1011430 Nova Scotia Power Inc–Grant in lieu of taxes December 2008

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations.

Web version. 561 Financial Reporting and Accounting Manual A-15 Service Nova Scotia and Municipal Relations 1011431 Nova Scotia Power Inc–HST rebate Line numbers 1011910 to 1011990 should be used to report revenues from Other Taxes. 1011910 Deed transfer tax 1011920 Wind Farm Developer Tax 1011990 Other–Specify Line numbers 1012210 to 1012400 should be used to report revenues from GRANTS IN LIEU OF TAXES. 1012210 Federal government 1012220 Federal government agencies 1012310 Provincial property and the property of supported Institutions Grants in lieu of taxes paid on provincial real property at applicable residential, non-residential or resource property tax rate, except for education and health-care facilities, and grants in lieu of taxes paid on the residential facilities of post-secondary institutions. 1012320 Provincial - Crown timber Paid at $0.40 per acre 1012330 Provincial - fire protection Paid on all pr ovincial buildings exempt from full taxation 1012340 Wind Farm 1012400 Provincial government agencies Line numbers 1013000 to 1013300 should be used to report revenues from SERVICES PROVIDED TO OTHER GOVERNMENTS.

These revenues would include sales of goods or services to federal, provincial or local governments and their agencies which are, or will be, used by that government to supply a good or service to its citizens that it would normally be responsible for providing. December 2008

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 562 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual A-16 Service Nova Scotia and Municipal Relations These lines should not be used to report revenues for services that are consumed directly by other governments. These revenues may include the following services provided to other governments: • road maintenance • snow removal; • supply of water; • treatment of wastewater • garbage collection; • fire protection; and • police protection. 1013000 Services provided to other governments Revenues from services provided to other governments.

This line appears only on the Statement of Estimates. 1013100 Federal government 1013200 Provincial government 1013300 Other local government Line numbers 1014000 to 1014900 should be used to report revenues from SALES OF SERVICES. Most municipalities recoup all, or part, of the cost of certain services through charges based on the amount of such service supplied to individuals. Such services are supplied in easily measurable amounts, e.g., water; or are discrete and capable of being costed on an individual basis, e.g., snow plowing.

Fees charged for certain purposes, e.g., search fees, are also considered to be sales of services except where the fee confers certain privileges on the payer when it (the fee) is classified as a license or permit. The individual purchasing the service includes not only the residents of the municipality but also any other person, corporation or government purchasing the service for its own use or consumption and not on behalf of others whom the purchaser would otherwise supply from its own resources. 1014000 Sales of services Sales of services.

This line appears only on the Statement of Estimates. 1014001 Sales of service (excluding transit) Sales of service (excluding transit). This line appears only on the Statement of Estimates. 1014002 Sales of service - transit only Sales of services - transit only. This line appears only on the December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations.

Web version. 563 Financial Reporting and Accounting Manual A-17 Service Nova Scotia and Municipal Relations Statement of Estimates 1014100 General government services 1014200 Protective services 1014300 Transportation services 1014301 Transit Part of transportation services. 1014302 Other Part of transportation services 1014400 Environmental health services 1014500 Public health services 1014600 Environmental development services 1014700 Recreation and cultural services 1014900 Other services Line numbers 1015100 to 1015900 should be used to report OTHER REVENUES FROM OWN SOURCES.

These revenues may include the following services: • licenses and permits; • fines; • rentals; • concessions and franchises; • return on investments; • penalties and interest on taxes; and • other services. December 2008

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Part II - Regulations Vol. 33, No. 16 564 © NS Registry of Regulations. Web version.

Financial Reporting and Accounting Manual A-18 Service Nova Scotia and Municipal Relations 1015100 Licenses and permits Includes general licenses, professional licenses, business licenses, amusement licenses and permits, taxi licenses, delivery vehicle licenses, animal licences, building permits, and other licenses and permits. 1015200 Fines Includes court fees and costs, forfeited bail, and fees from impounded animals, as well as fines on overdue library books. 1015300 Rentals Includes income earned on general rentals, engineering structures, buildings, machinery and equipment, and land lease. 1015400 Concessions and franchises Concessions and franchises are particular privileges or rights granted in respect of municipal functions, activities or responsibilities.

Concessions are not easily distinguished from franchises. The latter usually relates to services of a general and a more or less essential nature, while the former pertains generally to service conveniences in respect of which the public has free, or at least alternative, choices. For classification purposes, no distinction needs to be made. A fairly common feature of franchise agreements, especially, is the provision for payments over and above the agreed-upon franchise fee.

Any such payment that is clearly not a business tax or license fee should be recorded here. 1015500 Return on investments Includes interest earned on short-term deposits and other investments that the operating fund may utilize. Interest on special funds is to be recorded in the special fund it belongs to, rather than here. 1015600 Penalties and interest on taxes 1015700 Revenue collected for other Governments/Agencies This account is to incorporate those amounts that are rated for and collected for other entities but are not revenues of the municipal unit. December 2008

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 565 Financial Reporting and Accounting Manual A-19 Service Nova Scotia and Municipal Relations 1015750 Less: transmission of revenue collected for other Governments/Agencies (must be negative) This account is to incorporate those amounts collected in 1015700 and transmitted to the other entity. It must be a negative number. 1015900 Miscellaneous Includes commissions earned, gifts and sundry income, which cannot be under any other caption.

Line numbers 1016100 to 1016300 should be used to report UNCONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS.

Unconditional transfers include entitlements and grants from other governments in which the transferor does not specify any particular use to which the monies are to be put, in which the monies so transferred form part of the general revenue of the transferor, and in which the transferee has discretion over the use of the monies. 1016100 Federal government 1016281 Provinc ial government–Service Nova Scotia and Municipal Relations Municipal Grants Act–equalization 1016286 Provincial government– Service Nova Scotia and Municipal Relations– Municipal Government Act– farm property acreage 1016289 Provincial government– Service Nova Scotia and Municipal Relations–other– Specify 1016291 Other provincial–Resource Recovery Fund Board 1016299 Other provincial–other 1016300 Other local governments– Specify December 2008

N.S. Reg. 246/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 566 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual A-20 Service Nova Scotia and Municipal Relations Line numbers 1017100 to 1017600 should be used to report CONDITIONAL TRANSFERS FROM FEDERAL OR PROVINCIAL GOVERNMENTS OR AGENCIES.

Conditional transfers include entitlements. transfers under shared cost agreements and grants from federal or provincial governments, to which conditions are attached or which must be used by the municipality for a specified purpose or purposes. 1017100 Federal government Multi-function grants 1017200 Federal agencies Includes CMHC 1017500 Provincial government 1017600 Provincial agency–Nova Scotia Liquor Corporation Line number 1018810 should be used to report Appropriations to the Regional School Board. 1018810 Appropriations to regional school board The contributions made to the local school board.

This amount would represent the mandatory amount determined by the Province of Nova Scotia, as well as any other amounts determined by the municipality. This should be treated as a deduction on the Statement of Estimates form and as a reduction of tax revenue on

Schedule F of the Financial Information Return. Line number 1018990 should be used to report CONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS. 1018990 Conditional transfers from other local governments–other –Specify Line numbers 1021 111 to 1021990 should be used to report expenditures related to GENERAL GOVERNMENT SERVICES. General government services include activities that provide for the overall operation of the municipality and that are common to, or affect all of the services provided by, the municipality, including legislative activities related to the mayor/warden and council of the municipality, including their remuneration and expenses. December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations.

Web version. 567 Financial Reporting and Accounting Manual A-21 Service Nova Scotia and Municipal Relations Line numbers 1021111 to 1021190 should be used to report expenditures related to Legislative activities of General Government Services. 1021111 Mayor or warden– remuneration Should include payments made for committee work. 1021112 Mayor or warden–expenses Should include ki lometrage payments and out-of-town travel expenses 1021131 Council–remuneration Should include payments made for committee work. 1021132 Council–expenses S hould include kilometrage paym ents and out-of-town travel expenses 1021190 Other legislative services Line numbers 1021210 to 1021290 should be used to report expenditures related to General Administration of General Government Services. 1021210 Administration Expenditures related to general administration of general government services. -chief administrator -(commissioner, manager, comptroller) -municipal clerk -personnel -office buildings -legal services -office expenses -other administrative services 1021220 Financial management Expenditur es related to the following activities: • administration; • accounting; • internal audit; • budget control; • external audit; • purchasing; • debt administration; • pension fund administration; and other financial management December 2008

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Part II - Regulations Vol. 33, No. 16 568 © NS Registry of Regulations. Web version.

Financial Reporting and Accounting Manual A-22 Service Nova Scotia and Municipal Relations 1021241 Tax rebates or cancellations (Municipal Government Act Sections 69 and 71) 1021244 Maintenance of property acquired for taxes 1021245 Losses on sale of property acquired for taxes 1021248 Transfers for assessment services 1021249 Other taxation Administration, tax billing and other taxation 1021250 Common services Multi-purpose building and other common services 1021290 Other general administrative services Line numbers 1021700 to 1021790 should be used to report Debt Charges related to General Government Services.

Debt charges relate to the interest on debt of the municipality, as it relates to the delivery of General Government Services. The amounts reported here will be the total expensed for the year, including accrued interest.

The items reported should include interest on short-term borrowings, interest on long-term debt and other debt charges. 1021700 General government services–Interest on short-term and long-term debt Debt charges related to general government services on the Statement of Estimates. 1021712 General government services interest on short-term borrowings–general operations interest 1021713 General government services– interest on short-term borrowings–interest or discount on current tax December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations.

Web version. 569 Financial Reporting and Accounting Manual A-23 Service Nova Scotia and Municipal Relations payments 1021721 General government services– Interest on long-term debt– debenture interest 1021722 General government services– interest on long-term debt– term loan interest 1021790 General government services– other debt charges Debenture discounts, cost of issuing and selling new debentures, banking service charges and other Line numbers 1021811 to 1021813 should be used to report Valuation Allowances related to General Government Services.

Valuation allowances include uncollectible taxes, other receivables and unresolved assessment appeals. 1021811 Uncollectible taxes 1021812 General government services– other doubtful receivables 1021813 Unresolved assessment appeals Line numbers 1021910 to 1021999 should be used to report Other General Government Services.

This can include activities related to elections, plebiscit es, and electors’ meetings, grants to organizations and individuals, and other general services. 1021910 Elections, plebiscites and electors’ meetings 1021950 Grants to organizations and individuals 1021990 Other general services Conventions and delegations; general accident and damage claims and public liability insurance; intergovernmental relations (Union of N.S. Muni cipalities dues); other general services. December 2008

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Part II - Regulations Vol. 33, No. 16 570 © NS Registry of Regulations. Web version.

Financial Reporting and Accounting Manual A-24 Service Nova Scotia and Municipal Relations 1021998 General government services– transitional expenditures These transitional expenditures should relate specifically to: • accruals related to the change in accounting policy for post-employment benefits, retirement benefits and/or pension valuation liabilities, on the Statement of Estimates. 1021999 Other general government services Expenditures related to general government services, excluding debt charges and transitional expenditures, on the Statement of Estimates.

Line numbers 1022210 to 1022998 should be used to report expenditures related to PROTECTIVE SERVICES. This can include activities that provide for the public safety of the inhabitants of the municipality.

Line number 1022210 should be used to report expenditures related to Police Protection. 1022210 Police protection Expenditures related to police protection, excluding debt charges, valuation allowances and tran sitional expenditures on the Statement of Estimates, which includes police commission; administration (police chief and employer’s liability insurance); crime investigation prevention and protective services; traffic activities; training; police stations and buildings; police automotive equipment; detention and custody of prisoners (lock up facilities); and DNA costs.

Line numbers 1022220 to 1022290 should be used to report expenditures related to Law Enforcement. 1022220 Transfer to correctional services 1022290 Law enforcement - other Administration; pro secuting attorney; witnesses, jurors and interpreters; and other (by-law enforcement). Line numbers 1022400 to 1022490 should be used to report expenditures related to Fire Protection. This could include activities related to fire protection and investigation services.

It could also include water supply and the servicing of water hydrants. 1022400 Fire protection Expenditures related to fire protection, excluding debt charges, valuation allowances and transitional expenditures, December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 571 Financial Reporting and Accounting Manual A-25 Service Nova Scotia and Municipal Relations on the Statement of Estimates 1022450 Water supply and hydrants 1022490 Fire protection - other Expenditures relate d to fire protection including administration; fire fighting force (grants to rural units, area rate levy in rural municipality); fire alarm systems; fire investigation and prevention; training, fire stations and buildings (maintenance and operation — not capital expenditures); fire fighting equipment; and other.

Line number 1022500 should used to report expenditures related to Emergency Measures. 1022500 Emergency measures Activities related to emergency measures and disaster prevention and recovery services. Line numbers 1022700 to 1022790 should be used to report Debt Charges related to the interest on debt of the municipality that relates to the delivery of Protective Services. The amount reported here will be the total expensed for the year, including any accrued interest.

The items to be reported here will be interest on long-term debt and other debt charges. 1022700 Protective services–interest on short-term and long-term debt Debt charges related to protective services on the Statement of Estimates. 1022711 Protective services–interest on short-term borrowings 1022721 Protective services–interest on long-term debt–debenture interest 1022722 Protective services–interest on long-term debt–term loan interest 1022790 Protective services–other debt charges Debenture discounts, cost of issuing and selling new debentures, banking service charges and other December 2008

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Part II - Regulations Vol. 33, No. 16 572 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual A-26 Service Nova Scotia and Municipal Relations Line number 1022812 should be used to report Valuation Allowances related to Protective Services. 1022812 Protectiv e services- valuation allowances Uncollectible receivables. 1022850 Protective inspections Building, electrical, plumbing, gas, trench, fire inspections.

Line number 1022900 should be used to report Other Protective Services. 1022900 Other protective services Protective services activities that do not fall within the protective services functions defined above or within 1022998.

Include animal and pest control Line number 1022998 should be used to report Transitional Expenditures related to Protective Services on the Statement of Estimates. 1022998 Protec tive services - transitional expenditures These transitional expenditures should relate specifically to: accruals related to the change in accounting policy for post- employment benefits, retiremen t benefits and/or pension valuation liabilities, on the Statement of Estimates. Line numbers 1023100 to 1023999 should be used to report expenditures related to TRANSPORTATION SERVICES.

Line number 1023100 should be used to report Common Services expenditures related to Transportation Services. 1023100 Common services Activities that are related to, or benefit, several transportation functions and that cannot be reasonably allocated to those specific functions which includes administration; engineering services; general equipment; small tools and equipment; workshops, yards and other buildings; research, planning and design; liability insurance; and other. Line numbers 1023230 to 1023290 should be used to report expenditures related to Road Transport.

This would include activities that provide for roads, str eets, sidewalks and lighting, including: roads, streets, medians, boulevards, sidewalks, street lighting, street signs, traffic signals, railway crossings and public parking facilities. December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations.

Web version. 573 Financial Reporting and Accounting Manual A-27 Service Nova Scotia and Municipal Relations 1023230 Roads and streets Expenditures related to: • road allowances, intersections and approaches; • sidewalks; • drainage ditches; • storm sewers; • street cleaning and flushing; • snow and ice removal; and •o t h e r 1023240 Bridges, subways, tunnels, ferries and grade inspections Expenditures related to: • bridges; • bridge approaches; • railway grade crossings; • railway overpasses or underpasses; • subways and tunnels; • grade separations; • ferries; • ferry docks and approaches; and •o t h e r 1023250 Street lighting Street signs 1023260 Traffic services Expenditures related to: • traffic lane marking; • house numbering; • traffic signals; • railway crossing signals; and •o t h e r 1023270 Parking Expenditures related to: • parking meters (on streets and roads); and • off-street parking. 1023290 Other road transport Line numbers 1023300 to 1023500 should be used to report expenditures related to Air Transport, Water Transport and Public Transit. 1023300 Air transport Activities related to air transportation services.

December 2008

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Part II - Regulations Vol. 33, No. 16 574 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual A-28 Service Nova Scotia and Municipal Relations 1023400 Water transport Activities relate d to water transportation services. 1023500 Public transit Activities related to pub lic transit systems, including: light-rail transit, scheduled buses, transit vehicles, rail lines, trolley wires, service buildings and garages. Handi-buses or senior citizen transportation are not included in this definition, and should be reported under other transportation services.

Line numbers 1023700 to 1023790 should be used to report Debt Charges related to the interest on debt of the municipality that relates to the delivery of Transportation Services. The amount reported here w ill be the total amount expensed for the year, including any accrued interest.

The items to be reported here will be interest on short-term borrowings, inte rest on long-term debt and other debt charges. 1023700 Transportation services– interest on short-term and long-term debt Debt charges related to transportation services on the Statement of Estimates. 1023711 Transportation services– interest on short-term borrowings 1023721 Transportation services–interest on long-term debt - debenture interest 1023722 Transportation services– interest on long-term debt- term loan interest 1023790 Transportation services–other debt charges Debenture discounts, cost of issuing and selling new debentures, banking service charges and other.

Line number 1023812 should be used to report Valuation Allowances related to Transportation Services. 1023812 Transportation services - valuation allowances Uncollectible receivables. December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 575 Financial Reporting and Accounting Manual A-29 Service Nova Scotia and Municipal Relations Line number 1023900 should be used to report Other Transportation Services. 1023900 Other transportation services Transportation activ ities that do not fall within the transportation functions defined above.

Line number 1023998 should be used to report Transitional Expenditures related to Transportation Services, on the Statement of Estimates. 1023998 T r a n s p o r t a t i o n services–transitional expenditures These transitional expenditures should relate specifically to: accruals related to the change in accounting policy for post- employment benefits, retirement benefits and/or pension valuation liabilities, on the Statement of Estimates.

Line number 1023999 should be used to report Ot her Transportation Services, excluding Public Transit, Debt Charges, Valuation Allowances and Transitional Expenditures, on the Statement of Estimates. 1023999 Other transportation services Expenditures related to transportation services, excluding public transit, debt charges, valuation allowances and transitional expenditures, on the Statement of Estimates. Line numbers 1024210 to 1024999 should be used to report expenditures related to ENVIRONMENTAL HEALTH SERVICES.

Line numbers 1024210 to 1024290 should be used to report expenditures related to Sewage Collection and Disposal.

This would include activities related to the collecti on or removal, treatment, and disposal of sanitary sewage, including: sanitary sewers and combined sanitary-storm sewers, lagoons, plant and equipment, public comfort stations, catch basins, man holes, boos ter stations, and reclamation of sludge areas for lagoons or treatment plants. 1024210 Sewage collection and disposal - administration 1024220 Sewage collection systems 1024230 Sewage lift stations 1024240 Sewage treatment and disposal December 2008

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Part II - Regulations Vol. 33, No. 16 576 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual A-30 Service Nova Scotia and Municipal Relations 1024250 Comfort stations 1024290 Sewage collection and disposal - other Line numbers 1024310 to 1024360 should be used to report expenditures related to Garbage and Waste Collection and Disposal.

This would include activities related to the collecti on of garbage and other waste material, as well as the maintenance and operation of sanitary landfill sites, incinerators or other plants, trucks and other equipment used for collection and disposal, and solid waste landfill closure and post-closure costs allocated to the current year. 1024310 Garbage and waste collection and disposal - administration 1024320 Garbage and waste collection 1024331 Transfer to the capital reserve for solid waste landfill closure/post-closure costs The amount that the general operating fund transfers to the capital reserve for the estimated annual provision of closure/post-closure costs.

This transfer is different from the other transfers made by the operating fund to the capital reserve, as it is specifically allowed as an expenditure of the operating fund, for purposes of calculating the standard expenditures. 1024332 Other current expenditures for solid waste landfill costs.

All other solid waste landfill costs incurred by the general operating fund. 1024340 Incinerators 1024350 Recycling 1024360 Garbage and waste collection and disposal–other Line numbers 1024700 to 1024790 should be used to report Debt Charges related to the interest on debt of the municipality that relates to the delivery of Environmental Health Services, The amount reported here will be the total expensed for the year, including any accrued interest. The items to be reported here will be interest on short-term borrowings, interest on long-term debt and other debt charges. December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations.

Web version. 577 Financial Reporting and Accounting Manual A-31 Service Nova Scotia and Municipal Relations 1024700 Environmental health services –interest on short-term and long-term debt Debt charges related to environmental health services on the Statement of Estimates. 1024711 Environmental health services –interest on short-term borrowings 1024721 Environmental health services –interest on long-term debt– debenture interest 1024722 Environmental health services –interest on long-term debt– term loan interest 1024790 Environmental health services –other debt charges Debenture discounts, cost of issuing and selling new debentures, banking service charges and other.

Line number 1024812 should be used to report Valuat ion Allowances related to Environmental Health Services. 1024812 Environmental health services –valuation allowances Uncollectible receivables. Line number 1024900 should be used to report Other Environmental Health Services. 1024900 Other environmental health services Environmental health services that do not fall within the environmental health services defined above, which includes administration; smoke abatement; other air pollution; water pollution control; other pollution control; noise abatement; and other (derelict vehicles).

Line number 1024998 should be used to report Transitional Expenditures related to Environmental Health Services, on the Statement of Estimates 1024998 Environmental health These transitional e xpenditures should relate specifically to: December 2008

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Part II - Regulations Vol. 33, No. 16 578 © NS Registry of Regulations. Web version. Financial Reporting and Accounting Manual A-32 Service Nova Scotia and Municipal Relations services - transitional expenditures • accruals related to the change in accounting policy for post-employment benefits, retirement benefits and/or pension valuation liabilities and/or • accruals related to landfill closure/post-closure costs.

Line number 1024999 should be used to report Environmental Health Services, excluding Transfer to the Capital Reserve for Solid Waste Landfill Closure/Po st-Closure Costs, Other Current Expenditures for Solid Waste Landfill Costs, Other Debt Charges, Valuation Allowances and Transitional Expenditures, on the Statement of Estimates. 1024999 Other environmental health services Expenditures related to environmental health services, excluding transfer to the capital reserve for solid waste landfill closure/post closure costs, other current expenditures for solid waste landfill costs, debt charges, valuation allowances and transitional expenditures, on the Statement of Estimates.

Line number 1025100 should be used to report expenditures related to Public Health activities. 1025100 Public health Public health activities • Cemeteries and crematoriums • Morgues • General public health (occupational health, vital statistics, other) • Other public health Line number 1025310 should be used to report expenditures related to Housing. 1025310 Deficit of Regional Housing Authority Activities related to any deficit funded for the Regional Housing Authority.

Line numbers 1025700 to 1025790 should be used to report Debt Charges related to the interest on debt of the municipality that relates to the delivery of Public Health Services. The amount reported here will be the total expensed for the year including any accrued interest. The items to be reported here will be interest on short-term borrowings, interest on long-term debt and other debt charges. 1025700 Public health services - interest on short-term and long-term debt Debt charges related to public health services on the Statement of Estimates. December 2008

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations.

Web version. 579 Financial Reporting and Accounting Manual A-33 Service Nova Scotia and Municipal Relations 1025711 Public health services–interest on short-term borrowings 1025721 Public health services–interest on long-term debt–debenture interest 1025722 Public health services–interest on long-term debt–term loan interest 1025790 Public health services–other debt charges Debenture discounts, cost of issuing and selling new debentures, banking service charges and other Line number 1025812 should be used to report Valuation Allowances related to Public Health Services. 1025812 Public health services– valuation allowances Uncollectible receivables.

Line number 1025900 should be used to report Other Public Health Services. 1025900 Other public health services Other costs for pub lic health that are not included in the above accounts which would include hospital care Line number 1025998 should be used to report Transitional Expenditures related to Public Health Services, on the Statement of Estimates. 1025998 Public health services– transitional expenditures These transitional expenditures should relate specifically to: accruals related to the change in accounting policy for post- employment benefits, retirement benefit and/or pension valuation liabilities, on the Statement of Estimates.

Line number 1025999 should be used to report Other Public Health Services, excluding Debt Charges and Transitional Expenditures, on the Statement of Estimates. 1025999 Other public health services E xpenditures related to public health services, excluding debt charges and transitional expenditures, on the Statement of Estimates, which would include Deficit of Regional Housing Authority. December 2008

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N.S. Reg. 247/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 589 N.S. Reg. 247/2009 Made: July 17, 2009 Filed: July 17, 2009 Proclamation, S. 3, S.N.S. 2006, c. 25 Order in Council 2009-323 dated July 17, 2009 Proclamation made by the Governor in Council pursuant to

Section 3 of

An Act to Amend

Chapter 92 of the Revised Statutes, 1989, the Consumer Protection Act The Governor in Council on the report and recommendation of the Acting Minister of Service Nova Scotia and Municipal Relations dated June 25, 2009, and pursuant to

Section 3 of

Chapter 25 of the Acts of 2006,

An Act to Amend

Chapter 92 of the Revised Statutes, 1989, the Consumer Protection Act, and subsection (7) of

Section 3 of

Chapter 235 of the Revised Statutes, 1989, the

Interpretation Act, is pleased to order and declare by proclamation that Sections 18B to 18S and

Section 18U of the Consumer Protection Act, as enacted by

Section 2 of

Chapter 25 of the Acts of 2006,

An Act to Amend

Chapter 92 of the Revised Statutes, 1989, the Consumer Protection Act, do come into force on and not before August 1, 2009. PROVINCE OF NOVA SCOTIA sgd: Mayann Francis G/S ELIZABETH THE SECOND, by the Grace of God, of the United Kingdom, Canada and Her Other Realms and Territories, Queen, Head of the Commonwealth, Defender of the Faith. TO ALL TO WHOM THESE PRESENTS SHALL COME, OR WHOM THE SAME MAY IN ANY WISE CONCERN, G R E E T I N G: A PROCLAMATION

WHEREAS in and by

Section 3 of

Chapter 25 of the Acts of 2006,

An Act to Amend

Chapter 92 of the Revised Statutes, 1989, the Consumer Protection Act, it is enacted as follows: 3 This Act comes into force on such day as the Governor in Council orders and declares by proclamation. AND

WHEREAS it is deemed expedient that Sections 18B to 18S and

Section 18U of the Consumer Protection Act, as enacted by

Section 2 of

Chapter 25 of the Acts of 2006,

An Act to Amend

Chapter 92 of the Revised Statutes, 1989, the Consumer Protection Act, do come into force on and not before August 1, 2009; NOW KNOW YE THAT WE, by and with the advice of the Executive Council of Nova Scotia, do by this Our Proclamation order and declare that Sections 18B to 18S and

Section 18U of the Consumer Protection Act, as enacted by

Section 2 of

Chapter 25 of the Acts of 2006,

An Act to Amend

Chapter 92 of the Revised Statutes, 1989, the Consumer Protection Act, do come into force on and not before August 1, 2009, of which all persons concerned are to take notice and govern themselves accordingly. IN TESTIMONY WHEREOF We have caused these our Letters to be made Patent and the Great Seal of Nova Scotia to be hereunto affixed.

N.S. Reg. 247/2009 - 248/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 590 © NS Registry of Regulations. Web version. WITNESS, Our Trusty and Well Beloved Her Honour the Honourable Mayann E. Francis, Lieutenant Governor of the Province of Nova Scotia. AT Our Government House in the Halifax Regional Municipality, this 17th day of July in the year of Our Lord two thousand and nine and in the fifty- eighth year of Our Reign. BY COMMAND: sgd: Ross Landry Provincial Secretary Minister of Justice and Attorney General N.S. Reg. 248/2009 Made: July 17, 2009 Filed: July 17, 2009 Payday Lenders Regulations Order in Council 2009-324 dated July 17, 2009 Amendment to regulations made by the Governor in Council pursuant to

Section 18U of the Consumer Protection Act The Governor in Council on the report and recommendation of the Acting Minister of Service Nova Scotia and Municipal Relations dated June 25, 2009, and pursuant to

Section 18U of

Chapter 92 of the Revised Statutes of Nova Scotia, 1989, the Consumer Protection Act, is pleased to make regulations respecting payday lenders in the form set forth in

Schedule “A” attached to and forming part of the report and recommendation, effective on and after August 1, 2009.

Schedule “A” Regulations Respecting Payday Lenders made pursuant to

Section 18U of

Chapter 92 of the Revised Statutes of Nova Scotia, 1989, the Consumer Protection Act Citation 1 These regulations may be cited as the Payday Lenders Regulations.

Definitions for Act and regulations 2( 1 ) In these regulations, (a) “Act” means the Consumer Protection Act; (b) “APR” means the annual percentage rate, which is the percent that the cost of borrowing is to the amount borrowed expressed as an annual rate; (c) “Board” means the Nova Scotia Utility and Review Board;

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Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 591 (d) “Canadian Payments Association” means the association established under the Canadian Payments Act (Canada); (e) “cash card” means a card or other device, other than a credit card, that can be used to obtain cash or purchase goods or services issued by a payday lender to a borrower of a payday loan instead of advancing cash or transferring money to the borrower.

(2) In Sections 18A to 18U of the Act and in these regulations, “security” includes real or personal property or an interest in real or personal property. Application of Consumer Protection Act Regulations to payday lenders 3 The Consumer Protection Act Regulations apply to payday lenders, except for the following provisions of those regulations: (a) clause 3(1)(b), respecting the fee for a permit; (b) subsections 6(1) to (5), respecting hearings for refusing, cancelling or suspending [a] permit; (

c) Section 11, respecting disclosing the percentage rate for each period during a term of credit; (

d) Sections 15 to 20, respecting variable rates and credit. Application of regulations to agents of lenders 4 An agent of a lender who is responsible for dealing with borrowers and prospective borrowers on behalf of a payday lender must comply with all the provisions of the Act and the regulations made under the Act that apply to payday lenders, except that an agent of a lender is not required to hold a permit under

Section 18E of the Act. Information to accompany application for permit 5 An applicant for a permit as a payday lender must submit all of the following with their application for a permit: (

a) for each loan option offered by the payday lender, a completed sample loan agreement for a $300 loan for a 14-day term that shows that the cost of borrowing and any charges do not exceed the maximums set by the Board the loan agreement and includes contact information, including a telephone number, for the payday lender and contact information for Service Nova Scotia and Municipal Relations as supplied by the department, together with the following statement: “Payday loans are regulated by government, for more information on the regulation of payday lenders or to register a complaint, contact: (insert contact information as supplied).”; (

b) a form that a borrower may use to give writte n notice of cancellation of a payday loan to the lender; (

c) a form of the receipt the lender uses to acknowle dge receipt of what was paid or returned by a borrower when cancelling a loan; (

d) all of the following information on loans grante d by the lender since the information was last reported under this clause: (

i) the number of loans granted, (ii) the average size of loans granted, (iii) the number of defaults on loans granted.

N.S. Reg. 248/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 592 © NS Registry of Regulations. Web version. Permit fee 6 The annual fee for a permit and renewal of a permit as a payday lender is $3000. Changes to loan agreement 7 A payday lender must submit any changes to its loan agreement, and a completed sample of the loan agreement as required by clause 5(a), to the Registrar at least 21 days before the revised loan agreement is used. Signs displaying rates and fees for payday loans 8( 1 ) The display of rates and fees for payday loans required by Sections 18O of the Act must be in the form of a sign that is immediately visible to persons when entering the payday lender’s place of business.

(2) Signs required by subsection (1) must be a minimum of 61 cm wide by 76 cm high and shall contain lettering in a colour clearly contrasting with the background.

(3) A sign displaying rates and fees must contain the following information only: (

a) the heading “Payday Loans are High-Cost Loans” in letters that are at least 3 cm in height; (

b) immediately under the heading in clause (a), the subheading “Example: $300 loan for 14 days” in letters that are at least 2.5 cm in height; (

c) immediately under the subheading in clause (b), th e following lines of text in letters that are at least 2.5 cm in height: (i) “Principal Amount $300.00”, (ii) “Total Cost of Borrowing” followed by th e total cost of borrowing in dollars and cents for $300, (iii) “Total to Repay” followed by the sum of $300 and the total cost of borrowing in dollars and cents for $300, (iv) “Annual Percentage Rate–APR” followed by the annual percentage rate for $300.

(4) A payday lender that offers more than one loan option, resulting in differing total costs of borrowing or annual percentage rates for a $300, 14-day loan, must include the total costs of borrowing, totals to repay and annual percentage rates for each loan option offered by the payday lender in the manner described in clause (

c) on any sign displaying the rates and fees under this Section. Disclosures to borrower 9( 1 ) The information required by clauses 18I(

a) to (

j) of the Act and the following information must be provided by the payday lender to a borrower in the loan agreement when a payday lender gives a borrower funds or access to funds under a payday loan: (

a) all of the following information for the payday lender and any agent of the lender representing the payday lender to the borrower: (

i) name, (ii) business address, (iii) mailing address,

N.S. Reg. 248/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 593 (iv) telephone number, (

v) fax number, (vi) e-mail address; (

b) the borrower’s name and address; (

c) the date that the advance is made or a cash card is provided; (

d) the amount of the advance; (

e) the term of the loan; (

f) the date on which repayment is due or, if repa id by installments, the dates on which payments are due; (

g) an itemization of all fees, charges, commissions, interest, penalties and any other amount to be paid or that could be paid by the borrower; (

h) a statement of the borrower’s right to obtain a copy of the loan agreement from the lender at any time upon request; (

i) if a cash card is issued to a borrower, the te rms and conditions of the cash card, including all of the following: (

i) the amount of credit available on the cash card, (ii) any date the cash card expires, (iii) that charges by a third party may apply for using the cash card at locations other than the payday lender.

(2) The copy of the loan agreement required by clause 18I(

l) of the Act must be signed by both the borrower and the lender.

(3) A payday lender must provide a prospective borrower with the cost of borrowing, and may require only that the borrower give their name in return for the information. Form for written notice of cancellation must be given to borrower 10 When a payday lender gives a borrower funds or access to funds under a payday loan, the payday lender must give the borrower the form submitted under clause 5(

b) for the borrower to use to notify the lender in writing of cancellation of the loan. Balance remaining on cash cards 11

(1) At the request of the borrower, the balance remaining on a cash card, even if expired, must be applied towards repaying the payday loan.

(2) When a payday loan has been repaid, a borrower is entitled to receive any amount remaining on the cash card from the payday lender, whether or not the cash card has expired. Rules for when repayment by pre-authorized debit dishonoured 12 The rules of the Canadian Payments Association for rejected transactions apply when an attempt to obtain repayment by pre-authorized debit is dishonoured.

N.S. Reg. 248/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 594 © NS Registry of Regulations. Web version. One form of repayment only 13 A payday lender must not require more than 1 form of repayment from a borrower. Borrower must not be required to repay loan earlier than borrower’s payday 14

(1) A payday lender must not set the due date for repaying a payday loan any earlier than the borrower’s next payday.

(2) In subsection (1), “the borrower’s next payday” means the next day that the borrower’s regular wages, compensation or other income, including employment income, income assistance, unemployment insurance or other income guarantee, is paid to the borrower. Receipts for repayment of loan 15

(1) A receipt issued by a payday lender under

Section 18M of the Act must be in duplicate so there are copies for both the lender and the borrower.

(2) With the borrower’s consent, the borrower’s bank records satisfy the requirement for a payday lender to issue a receipt under

Section 18M of the Act for any form of repayment of a payday loan other than repayment in cash. Wage assignments not used to facilitate loans 16 A payday lender must not request or accept a wage assignment, or an assignment of any other kind of income, to facilitate repaying a payday loan. Future payments not to exceed total amount of loan 17 A payday lender must not require a borrower to provide pre-authorized debits or future payments of a similar nature for an amount greater than the amount necessary to repay the payday loan on the due date. Charges included in cost of borrowing 18

(1) Any charges or fees that a payday lender requires a borrower to pay in relation to the advance of a payday loan, except for penalties or charges relating to renewals or extensions, must be included in the cost of borrowing, including the following: (

a) interest; (

b) administration fees; (

c) commissions; (

d) cheque cashing fees on cheques used to repay a payday loan, even if the loan is past due; (

e) fees related to pre-authorized debits used to re pay a payday loan, even if the loan is past due; (

f) fees relating to issuing and loading a cash card, even if payable to a third party; (

g) cash card transaction fees charged at the payday lender’s place of business; (

h) agent of lender or broker fees.

(2) A payday lender must not charge for any default by a borrower of a payday loan except as permitted by an order of the Board under

Section 18T of the Act and disclosed to the borrower in the loan agreement. Loan must not be contingent on other purchase 19 A payday lender must not make a payday loan contingent on purchasing any product or service, including insurance.

N.S. Reg. 248/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 595 When refund must be paid under subsection 18P(4) of Act 20 In subsection 18P(4) of the Act, “immediately upon demand by the borrower or by the Registrar” means at the time that a request is made for a refund in person at the payday lender’s place of business, or no later than the next business day if the request is made other than in person.

Time period for borrower to cancel loan advanced using cash card 21 For a payday loan that is advanced by means of a cash card, the time before which a borrower may cancel a loan under subsection 18Q(1) of the Act is the end of the business day immediately after the day when the cash card is capable of being used to obtain cash or purchase goods or services. Records retained by payday lender 22

(1) In accordance with Sections 18M and 18S of the Act, copies of loan agreements and receipts issued to borrowers for loan repayments and on cancellation of loans must be retained for a minimum of 3 years from the date the loan was advanced or the receipt was issued.

(2) If a receipt is not issued to a borrower for repayment of a payday loan in accordance with subsection 15(2), records of repayment must be retained by the payday lender for a minimum of 3 years from the date the payment was received.

(3) A payday lender’s record retention system must be capable of providing an inspector with the particulars of all loans advanced in any period during the previous 3 years, including all of the following: (

a) the name and address of each borrower; (

b) each charge and payment relative to each loan; (

c) whether the loan is paid-out or outstanding. Remedies for contraventions of

Section 18N of Act 23

(1) If a payday lender charges a borrower a fee for repaying a payday loan before the due date in contravention of clause 18N(

g) of the Act, the borrower is entitled to a refund of any amount paid that exceeds the total amount borrowed.

(2) If a payday lender deducts or withholds a portion of the cost of borrowing from an advance under a payday loan in contravention of clause 18N(

d) of the Act, the borrower is not liable to pay the lender any amount that exceeds the advance less the portion deducted or withheld, and is entitled to a refund of any amount paid that exceeds the advance less the portion deducted or withheld.

(3) If a payday lender grants a rollover of a payday loan in contravention of clause 18N(

h) of the Act, the borrower is entitled to a refund of any amount paid that exceeds the total amount borrowed and, if the rollover is an advancement of a new payday loan to pay out an existing payday loan, the borrower is not liable to pay the payday lender any amount that exceeds the principal of the existing payday loan.

N.S. Reg. 249/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 596 © NS Registry of Regulations. Web version. N.S. Reg. 249/2009 Made: July 16, 2009 Filed: July 22, 2009 Prescribed Petroleum Products Prices Order dated July 16, 2009 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 the Matter of Sections 14 to 18 of the Petroleum Products Pricing Regulations made by the Governor in Council pursuant to

Section 14 of the Petroleum Products Pricing Act - and - In the Matter of an Order Prescribing Prices for Petroleum Products made by the Minister of Service Nova Scotia and Municipal Relations pursuant to

Section 14 of the Petroleum Products Pricing Act and Sections 14 to 18 of the Petroleum Products Pricing Regulations Order I, Ramona Jennex, Minister of Service Nova Scotia and Municipal Relations for the Province of Nova Scotia, pursuant to

Section 14 of

Chapter 11 of the Acts of 2005, the Petroleum Products Pricing Act, and Sections 14 to 18 of the Petroleum Products Pricing Regulations, hereby (

a) repeal the Order dated July 9, 2009, which prescribed prices July 10, 2009; and (

b) prescribe prices for petroleum products in the Pr ovince as set forth in the tables in

Schedule “A”. This Order is effective on and after 12:01 a.m. on July 17, 2009. Made at Halifax, in the Halifax Regional Municipality, Nova Scotia, on July 16, 2009. Sgd.: Ramona Jennex Honourable Ramona Jennex Minister of Service Nova Scotia and Municipal Relations

N.S. Reg. 249/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 © NS Registry of Regulations. Web version. 597

Schedule “A” Prices Prescribed for Petroleum Products under the Petroleum Products Pricing Act and the Petroleum Products Pricing Regulations effective on and after 12:01 a.m. on July 17, 2009 Table 1: Benchmark Prices for Regulated Petroleum Products (cents/litre) Regular unleaded gasoline 49.3 Mid-grade unleaded gasoline 52.3 Premium unleaded gasoline 55.3 Ultra-low-sulfur diesel oil 46.8 Table 2: Fixed Wholesale Prices, Retail Mark-ups and Retail Prices for Regulated Petroleum Products (cents/litre) Retail Mark-up Retail Price (includes all taxes) Self-Service Full-Service Self-Service Full-Service Fixed Wholesale Price (excludes GST) Min Max Min Max Min Max Min Max Zone 1 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 81.1 84.1 87.1 72.5 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 96.2 99.6 102.9 86.4 97.9 101.2 104.6 88.1 96.2 99.6 102.9 86.4 999.9 999.9 999.9 999.9 Zone 2 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 81.5 84.5 87.5 72.9 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 96.6 100.0 103.4 86.9 98.3 101.7 105.1 88.6 96.6 100.0 103.4 86.9 999.9 999.9 999.9 999.9 Zone 3 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 82.0 85.0 88.0 73.4 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 97.2 100.6 104.0 87.5 98.9 102.3 105.7 89.2 97.2 100.6 104.0 87.5 999.9 999.9 999.9 999.9 Zone 4 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 82.0 85.0 88.0 73.4 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 97.2 100.6 104.0 87.5 98.9 102.3 105.7 89.2 97.2 100.6 104.0 87.5 999.9 999.9 999.9 999.9 Zone 5 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 82.0 85.0 88.0 73.4 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 97.2 100.6 104.0 87.5 98.9 102.3 105.7 89.2 97.2 100.6 104.0 87.5 999.9 999.9 999.9 999.9 Zone 6 Regular Unleaded Mid-Grade Unleaded Premium Unleaded Ultra-Low-Sulfur Diesel 82.8 85.8 88.8 74.2 4.0 4.0 4.0 4.0 5.5 5.5 5.5 5.5 4.0 4.0 4.0 4.0 999.9 999.9 999.9 999.9 98.1 101.5 104.9 88.4 99.8 103.2 106.6 90.1 98.1 101.5 104.9 88.4 999.9 999.9 999.9 999.9

N.S. Reg. 250/2009 - 251/2009 Royal Gazette

Part II - Regulations Vol. 33, No. 16 598 © NS Registry of Regulations. Web version. N.S. Reg. 250/2009 Made: July 17, 2009 Filed: July 22, 2009 Nova Scotia Greenhouse Vegetable Marketing Board Licence Regulations Order dated July 17, 2009 Repeal of regulations made by the Natural Products Marketing Council pursuant to

Section 9 of the Natural Products Act I certify that the Natural Products Marketing Council, at its meeting on July 17, 2009, carried a motion pursuant to

Section 9 of

Chapter 308 of the Revised Statutes of Nova Scotia, 1989, the Natural Products Act, to repeal the Nova Scotia Greenhouse Vegetable Marketing Board Licence Regulations, N.S. Reg. 216/92, made by [the] Governor in Council by Order in Council 92-1030 dated October 13, 1992. This repeal is effective on and after July 17, 2009. Signed at Truro, in the [County of] Colchester, Nova Scotia on July 17, 2009. Sgd.: E. A. Crouse Elizabeth A Crouse Acting General Manager Natural Products Marketing Council N.S.

Reg. 251/2009 Made: July 17, 2009 Filed: July 22, 2009 Nova Scotia Greenhouse Vegetable Marketing Board Pricing Regulations Order dated July 17, 2009 Repeal of regulations made by the Natural Products Marketing Council pursuant to

Section 9 of the Natural Products Act I certify that the Natural Products Marketing Council, at its meeting on July 17, 2009, carried a motion pursuant to

Section 9 of

Chapter 308 of the Revised Statutes of Nova Scotia, 1989, the Natural Products Act to repeal the Nova Scotia Greenhouse Vegetable Marketing Board Pricing Regulations, N.S. Reg. 217/92, made by [the] Governor in Council by Order in Council 92-1031 dated October 13, 1992. This repeal is effective on and after July 17, 2009. Signed at Truro, in the [County of] Colchester, Nova Scotia on July 17, 2009. Sgd.: E. A. Crouse Elizabeth A Crouse Acting General Manager Natural Products Marketing Council