INSTRUCTIONS TO CHIEF AGENT ELECTION PERIOD RETURN FOR REGISTERED POLITICAL PARTY
POLITICAL PROCESS FINANCING ACT
Please read these instructions carefully prior to completing the return. For assistance, please contact the following: Elections New Brunswick Contact: Mailing address: Civic address: Telephone Number: Facsimile Number: Email address: Administrative Assistant - Political Financing P.O. Box 6000, Fredericton NB E3B 5H1 551 King Street, Suite 102, Fredericton NB E3B 1E7 506.453.2218 or 1.800.308.2922 506.457.4926 caroline.redmond@electionsnb.ca
NOTE 1: Filing the Election Period Return The Election Period Return for registered political parties must be prepared legibly. We recommend you complete the electronic template in Microsoft Excel format available on our website at www.electionsnb.ca. The chief agent’s Declaration at the bottom of page 1 must be signed in the presence of a Commissioner of Oaths for the Province of New Brunswick. The completed return must be sent by registered mail or courier to Election New Brunswick within 120 days following the date fixed for the return of the writ of election. Along with the return, please submit: • • copies of each individual expense of more than $100; and copies of bank statements for your election bank account.
Please retain a photocopy of the return, invoices, and other records relating to the election period activity. These may be required to confirm details of the return when reviewed by this office. Once you have been notified by our office that we have completed our review, you may choose to archive your records with your party headquarters.
NOTE 2: Completeness The return is prepared on an “accrual” basis; i.e. both paid and unpaid amounts which have been incurred during the election period are reported. For the purpose of the Election Period Return, the election period for a provincial election is from the day the writ for the election was issued up to the close of polls on Election Day. The return must also include all expenditures incurred prior to the election period for literature, objects or materials of an advertising nature used during the election period. In some cases, these expenditures may have been paid from the party bank account by the official representative. Ensure that these amounts are reported both as a transfer in from the party and as an election expense. You may have received an invoice from a vendor which you do not wish to pay and would not normally include in your election expenses. Where a chief agent contests or fails to pay any invoice for election expenses allegedly authorized by him, the invoice is deemed to be a contested claim. The claimant/vendor may bring an action in court to recover the claim. To identify such contested claims,
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ELECTION PERIOD RETURN FOR REGISTERED POLITICAL PARTY Instructions to chief agent
complete Schedule 9 – Contested Claims. Expense Summary. The total should be carried forward to the Election Period
NOTE 3: Completing the return Complete the return in the following order: • Schedules 1 to 10; • Election Period Expense Summary (page 1); • Schedules 11, 12, and A; and • Remainder of Election Period Expense Summary.
NOTE 4: General Instructions for completing each Schedule 1. List separately each expense of more than $100. If there is insufficient space in the Schedule, please list the expenses on a separate sheet with the same Schedule heading and indicate on the return “See attached Appendix”. Provide a legible detailed invoice to vouch the expense of more than $100. The invoice should provide all the particulars required for auditing each item of work, service or material for which the expense was incurred and the rate or unit price used for computing the amount of the invoice. Election expenses must include the fair market value of every contribution of goods and services made during an election period. Each donation requires an invoice marked “Donated” to vouch the expense. The details of donated goods and services are also reported on Schedule 10. 2. 3. Calculate and enter the total only of individual invoices of $100 or less. Calculate the sub-total and total for the Schedule and carry it forward to the corresponding line on the Election Period Expense Summary on page 1.
NOTE 5: Non-Election expenses Promptly advise the official representative of your party of any activity which took place in your election account which is not considered an election expense. These transactions must be reported by the official representative on the party’s semi-annual financial return. Provide documentation to vouch said expenses.
NOTE 6: Specific instructions for Schedules
Schedule 1, Election Advertising: A statement of account will not be accepted in lieu of an invoice.
Schedule 2, Office Expense: In the case of rent and utilities, report only the portion applicable to the election period. Expenses paid outside of the election period are non-election period expenses to be reported by the official representative on the semi-annual financial return of the party.
Schedule 3, Travel, Lodging and Meals: Where a chief agent pays for the travel, lodging and meals of a candidate or any other worker, such expenditures are included as election expenses. The chief agent may pay for such travel costs either by reimbursing an individual or by paying a vendor directly for these items. If an individual is reimbursed for several invoices which together total more than $100, attach legible copies of the invoices to vouch the reimbursement.
In contrast, where a chief agent does not reimburse a candidate or any other person for their own reasonable travel expenses incurred out of their own money during a journey for election purposes, these expenses are not considered election expenses. They are not reported in this Schedule and they are not reported as donated goods and services in Schedule 10.
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ELECTION PERIOD RETURN FOR REGISTERED POLITICAL PARTY Instructions to chief agent
Schedule 4, Rallies and Meetings: In the case of a supplier who does not usually invoice for their services, such as a musician, we will accept a receipt signed by the musician acknowledging receipt of payment for the service rendered.
Schedule 5, Salaries, Wages and Similar Benefits: List amounts paid to employees for work relating to the election campaign other than amounts paid to permanent employees at the permanent principal office of the party. If an employer has “loaned” an employee to the election campaign, the employer is considered to have made a monetary donation equal to the salary plus benefits paid to the employee during the election period. Obtain a document from the employer to vouch this expense and include the amount on Schedule 5 and Schedule 10.
Summary (page 1), Line 6 – Interest: Where a loan is arranged to finance the election campaign, any interest paid or accrued during the election period on such a loan must be reported as an election expense.
Summary (page 1), Line 7, – Other: Any election expense not covered anywhere else on the election period return is to be reported here. Please specify the nature of the expense.
Schedule 9, Contested Claims: This Schedule is for reporting an expense billed by a supplier which is being contested by the chief agent.
Schedule 10, Donated Goods & Services: Indicate the name and address of the contributor, the goods or services donated, the Schedule in which this is reported as an expense, and the value of the goods or services donated. Each such goods or services donated are to be supported by an invoice marked “Donated”. Please provide a copy of this invoice to the official representative of your party who will ensure that an official receipt is issued to the contributor.
Schedule 11, Campaign Financing: The chief agent’s source of financing is the party; i.e. either by way of transfers of funds from the official representative’s bank account to the chief agent’s bank account; or by way of election expenses paid from the official representative’s bank account before or after the election has been opened or closed. It is the official representative’s responsibility - and not that of the chief agent - to arrange for bank loans when necessary. The proceeds from such loans and the repayment of loans will be reported on the semiannual financial return submitted by the official representative. Finally, all unpaid accounts are reported as at the date of the bank reconciliation (see Schedule 12).
Schedule 12, Reconciliation of Cash in Bank: Schedule 12 requests a date at three lines: • • • Reconciliation date; Actual bank balance as at …; and Outstanding cheques as at….
Please use the same date in each case. Take the date of the “Actual Bank Balance …” from your bank statement. Any cheques which have not cleared the bank would be listed as “Outstanding Cheques”.
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ELECTION PERIOD RETURN FOR REGISTERED POLITICAL PARTY Instructions to chief agent
Enter any non-election expenses paid from the election account and provide a brief description; e.g. nonelection portions of rent and utilities paid from the election account, bank charges after the election period, etc. If there is a difference between the “Calculated” and the “Actual” bank balance, please explain the difference.
Schedule A, Election Expense Limit: The party’s election expenses limit depends upon the type of election: (A) General election: The limit is calculated as the product of: • • the number of electors in the electoral districts in which the party has candidates; and a legislated limit per elector.
The number of electors is based on the preliminary list of electors. The limit per elector is specified in the Act and is indexed to inflation. Please refer to www.electionsnb.ca for details of these calculations. (B) By-election: A limit per electoral district is specified in the Act and is indexed to inflation. Please refer to www.electionsnb.ca for details of this calculation.
Carry forward the appropriate amount in (A) or (B) to the Summary, Line 11.
IF YOU HAVE ANY QUESTIONS OR REQUIRE ASSISTANCE WITH THE COMPLETION OF THE RETURN, PLEASE COMMUNICATE WITH OUR OFFICE.
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