Finances
One of our many responsibilities at Elections Nova Scotia is to ensure all financial activities of a candidate are within the rules outlined in the various acts that govern elections and political contributions.
These activities fall into four main categories:
- Reimbursement
If you are a candidate who received at least 10 per cent of the valid votes cast in your electoral district, you are entitled to a partial reimbursement of your election expenses in accordance with a formula set out in the Elections Act.
To get your reimbursement, your Official Agent must file the required reports documenting your election expenses with the Chief Electoral Officer within 70 days after ordinary polling day.
Once Elections Nova Scotia determines the expenses are valid, we will authorize the reimbursement.
Candidate's Election Expense Reimbursement:
$1.38 per elector whose name is on the official list of electors
in the candidate's electoral district.(last updated: August 6, 2009) - Contribution Limits
All contributions over $50.00 made to a recognized party, an electoral district association, or a candidate must be disclosed every year.
The Annual Statements of Political Contributions are due on March 31st and cover a reporting period of January 1st to December 31st of the previous calendar year. This applies to non-election years only.
In an election year, these statements are due when you file your election expense reports.
Each contribution over $50.00 must include the name and address of the contributor and the total amount of the contributor's contributions over the reporting period.
- Income Tax Deduction
If you contribute to a recognized party (or its candidate) or to an independent candidate during an election, you are eligible for a Nova Scotia tax deduction. Only contributions of money and contributions received at a fundraising event, (provided the calculation of the contribution amount has been approved by the Chief Electoral Officer) qualify for the deduction and you must pay Nova Scotia income tax to benefit from the contribution.
The Official Agent of a candidate or party will provide a tax receipt for your contribution.
The Chief Electoral Officer provides the official receipts to the recognized parties. The Returning Officer for each electoral district supplies them to Official Agents of candidates during an election.
- Spending Limits
The total amount a candidate can spend on an election campaign is determined by a formula you can find in the Elections Act. The amount is based on the number of electors in an electoral district and is determined by applying the cost-of-living factor to a base amount set in the Act.
It is the Official Agent’s responsibility to ensure their candidate does not exceed the spending limit.
Candidates are also allowed $1,000.00 in personal expenses during a campaign, but cannot personally pay for publicity expenses. These expenses must be receipted, recorded, and provided by the Official Agent.
For complete details of what is and is not allowed under spending limits and personal expenses, check the Elections Act, or download Elections Nova Scotia Handbook for the Official Agent of a Candidate (PDF)
Candidate Spending Limits:
$5.53 per elector times the number of electors up to and
including the first 5,000 electors;
$4.70 per elector times the number of electors in excess
of 5,000 but not exceeding 10,000;
$4.15 per elector times the number of electors exceeding 10,000.(last updated: May 5, 2009)
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