Taxpayer Protection Act, 1999, S.O. 1999, c. 7, Sched. A

CONTENTS Interpretation 1. Definitions 1.1 Non-application Taxpayer Protection 2. Restriction on tax increases, new taxes 3. Restriction re authority to tax 3.1 Exception, municipalities 4. Exception, election platform 5. Exception, specified circumstances The Referendum Question and the Effect of a Referendum 6. Criteria for referendum question 7. Proposed referendum question 8. Referendum question 9. Effect of the referendum The Referendum Process 10. Writ of referendum 11. Duty to register 12. Prohibition, receiving campaign contributions 13. Limit on campaign contributions 14. Campaign advertising as contribution 15. Period for campaign advertising 16. Limit on campaign expenses 17. Financial report 18. Application of Election Finances Act 19. Application of Election Act 20. Costs of referendum General 21. Offences Interpretation Definitions 1 In this Act, “authority to tax” means the authority (referred to in section 3) to change a tax rate in a designated tax statute, to levy a new tax or to determine the tax rate for school purposes or the amount to be levied as tax for school purposes; (“pouvoir d’imposition”) “campaign organizer” means a person or entity who is required by section 11 to apply for registration with the Chief Electoral Officer; (“organisateur de campagne”) “Chief Electoral Officer” means the Chief Electoral Officer appointed under the Election Act; (“directeur général des élections”) “designated tax statute” means any of the following statutes: 1. Corporations Tax Act. 2. Education Act. 3. Employer Health Tax Act. 4. Fuel Tax Act. 5. Gasoline Tax Act. 6. Income Tax Act. 7. Provincial Land Tax Act, 2006. 8. Retail Sales Tax Act. 9. Taxation Act, 2007; (“loi fiscale désignée”) “person” includes a trade union. (“personne”) 1999, c. 7, Sched. A, s. 1; 2004, c. 16, Sched. D, Table; 2006, c. 33, Sched. Z.3, s. 32 (1); 2007, c. 11, Sched. B, s. 6; 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2004, c. 16, Sched. D, Table - 01/01/2004 2006, c. 33, Sched. Z.3, s. 32 (1) - 01/01/2009 2007, c. 11, Sched. B, s. 6 - 04/06/2007; 2007, c. 15, s. 40 (1) - 04/06/2007 Non-application 1.1 This Act does not apply to a bill or regulation to which the Protecting Against Carbon Taxes Act, 2024 applies. 2024, c. 9, Sched. 5, s. 22. Section Amendments with date in force (d/m/y) 2024, c. 9, Sched. 5, s. 22 - 16/05/2024 Taxpayer Protection Restriction on tax increases, new taxes 2 (1) A member of the Executive Council shall not include in a bill a provision that increases, or permits the increase of, a tax rate under a designated tax statute or that establishes a new tax unless, (a) a referendum concerning the increase or the new tax is held under this Act before the bill is introduced in the Assembly; and (b) the referendum authorizes the increase or the new tax. 1999, c. 7, Sched. A, s. 2 (1). Same, tax for school purposes (2) The Minister of Finance shall not make a regulation under the Education Act that increases the average tax rate for school purposes in Ontario, as calculated by the Minister, unless, (a) a referendum concerning the increase is held under this Act before the regulation is made; and (b) the referendum authorizes the increase. 1999, c. 7, Sched. A, s. 2 (2). Same (3) The Minister of Finance shall not requisition amounts under section 257.12.1 of the Education Act that are designed to increase the average tax rate for school purposes in Ontario, as calculated by the Minister, unless, (a) a referendum concerning the increase in the tax rate is held under this Act before the increased amount is requisitioned; and (b) the referendum authorizes the increase. 1999, c. 7, Sched. A, s. 2 (3). Tax under the Provincial Land Tax Act, 2006 (4) The Minister of Finance shall not make a regulation under the Provincial Land Tax Act, 2006 that increases the average tax rate under that Act, as the average tax rates are calculated by the Minister, unless, (a) a referendum concerning the increase is held under this Act before the regulation is made; and (b) the referendum authorizes the increase. 1999, c. 7, Sched. A, s. 2 (4); 2006, c. 33, Sched. Z.3, s. 32 (2). Exception (4.1) Subsection (4) does not apply to a regulation made under the Provincial Land Tax Act, 2006 that increases the average tax rate under that Act if the regulation is made on or after the day Schedule 41 to the Building Ontario Up Act (Budget Measures), 2015 comes into force and before January 1, 2017. 2015, c. 20, Sched. 41, s. 1. Same (4.2) Subsection (4) does not apply to a regulation made under the Provincial Land Tax Act, 2006 that increases the average tax rate under that Act if the regulation is made on or after the day Schedule 41 to the Stronger, Fairer Ontario Act (Budget Measures), 2017 comes into force and before July 1, 2018. 2017, c. 34, Sched. 41, s. 1. Interpretation (5) If a designated tax statute contains a provision that decreases a tax rate (or an effective tax rate) on a specified future date, the following shall be deemed to constitute an increase in the tax rate: 1. The repeal of the provision before the specified future date. 2. The replacement of the specified future date with a later date. 3. The replacement of the specified decrease with a smaller decrease. 1999, c. 7, Sched. A, s. 2 (5). Exception, 2002 (6) Subsection (1) does not apply to a bill that includes provisions that would be deemed to constitute, by virtue of paragraph 2 of subsection (5), increases in tax rates under the Corporations Tax Act, the Income Tax Act or both of those Acts if, (a) the bill receives first reading in 2002; (b) the provisions replace the specified future dates, on which decreases in tax rates (or effective tax rates) in the Corporations Tax Act, the Income Tax Act or both of those Acts are to take effect, with later dates; and (c) each of the later dates mentioned in clause (b) is a date that is no later than the first anniversary of the specified future date it replaces. 2002, c. 8, Sched. L, s. 1; 2004, c. 16, Sched. D, Table. Exception, 2004 (7) Despite subsection (1), the following provisions may be included in a bill that receives First Reading in 2004: 1. A provision that amends the Income Tax Act to establish a new tax called the Ontario Health Premium in English and contribution-santé de l’Ontario in French. 2. A provision that amends section 4.1 of the Income Tax Act to provide that the tax payable by a qualifying environmental trust for a taxation year shall be calculated at the same rate as the specified basic rate of tax payable by a corporation under subsection 38 (2) of the Corporations Tax Act. 2004, c. 7, s. 17; 2004, c. 16, s. 2 (3). Exception, 2012 (8) Subsection (1) does not apply to any bill that receives First Reading in 2012 and that includes provisions that would do any of the following: 1. Amend subsection 29 (2) of the Taxation Act, 2007 to provide that a corporation’s basic rate of tax for a taxation year ending after June 30, 2012 is 11.5 per cent. 2. Amend the Taxation Act, 2007 to increase, by up to two percentage points, the tax rate for individuals (other than inter vivos trusts) on taxable income over $500,000, the tax rate for inter vivos trusts and the tax rate that applies to an individual’s split income under section 12 of that Act. 2012, c. 8, Sched. 57, s. 1. Statement to the Assembly (9) If the amendment described in paragraph 1 of subsection (8) is enacted, the Minister of Finance shall provide a statement to the Assembly after the end of the first fiscal year ending after March 31, 2013 for which the Minister is of the opinion, based on information contained in the public accounts, that the Province’s expenditures do not exceed its revenues. 2012, c. 8, Sched. 57, s. 1; 2014, c. 7, Sched. 30, s. 1 (1). Same (10) The statement under subsection (9) shall indicate when, in the opinion of the Minister, it may be reasonable for one or more bills to be introduced that amend the Taxation Act, 2007 to reduce a corporation’s basic rate of tax. 2012, c. 8, Sched. 57, s. 1; 2014, c. 7, Sched. 30, s. 1 (2). Exception, 2014 (11) Subsection (1) does not apply to any bill that receives First Reading in 2014 and that includes a provision that would amend the Taxation Act, 2007 as follows: 1. By amending subsection 3 (1) of that Act to define the “middle tax rate” as 11.16 per cent, the “second-highest tax rate” as 12.16 per cent and the “second-lowest tax rate” as 9.15 per cent, and 2. By re-enacting subsection 6 (1) of that Act to provide that the basic personal income tax for a taxation year of an individual ending after December 31, 2013 is the sum of the following amounts: i. The amount calculated by multiplying the lowest tax rate for the year by the portion of the individual’s tax base for the year that does not exceed $40,120. ii. The amount calculated by multiplying the second-lowest tax rate for the year by the amount by which the individual’s tax base for the year exceeds $40,120, but does not exceed $80,242. iii. The amount calculated by multiplying the middle tax rate for the year by the amount by which the individual’s tax base for the year exceeds $80,242, but does not exceed $150,000. iv. The amount calculated by multiplying the second-highest tax rate for the year by the amount by which the individual’s tax base for the year exceeds $150,000, but does not exceed $220,000. v. The amount calculated by multiplying the highest tax rate for the year by the amount by which the individual’s tax base for the year exceeds $220,000. 2014, c. 7, Sched. 30, s. 1 (3). Exception, 2017 (12) Subsection (1) does not apply to any bill that receives First Reading in 2017 and that includes a provision that would amend the Land Transfer Tax Act to establish a new tax on the acquisition of an interest in land in Ontario by a foreign entity or by a person who is not a citizen or permanent resident of Canada. 2017, c. 8, Sched. 31, s. 1. Exception, 2018 (13) Subsection (1) does not apply to a bill that receives First Reading in 2018 and that includes a provision that would amend subsections 3 (1) and 6 (1) of the Taxation Act, 2007 in a manner that would increase the tax rates for individuals under that Act. 2018, c. 8, Sched. 33, s. 1. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. L, s. 1 - 27/06/2002 2004, c. 7, s. 17 - 17/06/2004; 2004, c. 16, s. 2 (3) - 04/11/2004; 2004, c. 16, Sched. D, Table - 01/01/2004; 2006, c. 33, Sched. Z.3, s. 32 (2) - 01/01/2009 2012, c. 8, Sched. 57, s. 1 - 20/06/2012 2014, c. 7, Sched. 30, s. 1 (1-3) - 24/07/2014 2015, c. 20, Sched. 41, s. 1 - 04/06/2015 2017, c. 8, Sched. 31, s. 1 - 17/05/2017; 2017, c. 34, Sched. 41, s. 1 - 14/12/2017 2018, c. 8, Sched. 33, s. 1 - 08/05/2018 Restriction re authority to tax 3 (1) A member of the Executive Council shall not include in a bill a provision that gives a person or body (other than the Crown) the authority to change a tax rate in a designated tax statute or to levy a new tax unless, (a) a referendum concerning the authority that is to be given to the person or body is held under this Act before the bill is introduced in the Assembly; and (b) the referendum authorizes the authority to be given to the person or body. 1999, c. 7, Sched. A, s. 3 (1). Same, tax for school purposes (2) A member of the Executive Council shall not include in a bill a provision that gives a person or body (other than the Crown or a member of the Executive Council) the authority to determine the tax rate for school purposes or the amount to be levied as tax for school purposes unless, (a) a referendum concerning the authority that is to be given to the person or body is held under this Act before the bill is introduced in the Assembly; and (b) the referendum authorizes the authority to be given to the person or body. 1999, c. 7, Sched. A, s. 3 (2). Constitutional rights and privileges (3) A referendum is not required for a provision that gives effect to any right or privilege guaranteed by subsection 93 (1) of the Constitution Act, 1867 or by section 23 of the Canadian Charter of Rights and Freedoms. 1999, c. 7, Sched. A, s. 3 (3). Exception, municipalities 3.1 (1) A referendum is not required for the purposes of subsection 3 (1) with respect to a bill that gives a municipality the authority to levy a new tax. 2005, c. 27, s. 1. Same (2) A provision of a bill that gives a municipality the authority to levy a new tax is deemed, for the purposes of subsection 2 (1), not to constitute a provision that increases, or permits the increase of, a tax rate under a designated tax statute or that establishes a new tax. 2005, c. 27, s. 1. Status of new tax (3) Any new tax that may be levied by a municipality under the authority described in subsection (1) is deemed, for the purposes of subsections 2 (1) and 3 (1), not to constitute a change in a tax rate in a designated tax statute. 2005, c. 27, s. 1. Section Amendments with date in force (d/m/y) 2005, c. 27, s. 1 - 12/12/2005 Exception, election platform 4 (1) During an election campaign and no later than two weeks before polling day, the leader of a registered party (within the meaning of the Election Finances Act) may give the Chief Electoral Officer a written statement indicating that, if the party forms the government following the election, the party intends, (a) to increase the tax rate in a designated tax statute by a specified amount; (b) to establish a new tax; (c) to give a municipality an authority to tax, other than the authority described in subsection 3.1 (1); or (d) to give a person or body (other than the Crown, a member of the Executive Council or a municipality) an authority to tax. 1999, c. 7, Sched. A, s. 4 (1); 2005, c. 27, s. 2; 2007, c. 15, s. 40. Statement (2) The statement must contain a clear, concise and unambiguous description of the proposed increase, the proposed new tax or the proposal to give an authority to tax. 1999, c. 7, Sched. A, s. 4 (2). Estimate (3) If the statement refers to a proposed increase or new tax, it must also set out the increase in annual revenues that the leader expects to result from the proposed increase or new tax. 1999, c. 7, Sched. A, s. 4 (3). Review (4) Within five days after receiving the statement, the Chief Electoral Officer shall review it to determine whether it complies with subsections (2) and (3). 1999, c. 7, Sched. A, s. 4 (4); 2007, c. 15, s. 40. Results of review (5) If, in the opinion of the Chief Electoral Officer, the statement complies with subsections (2) and (3), he or she shall promptly give the statement to the Clerk of the Assembly together with his or her opinion and shall make the statement and opinion available to the public. 1999, c. 7, Sched. A, s. 4 (5); 2007, c. 15, s. 40. Same (6) If, in the opinion of the Chief Electoral Officer, the statement does not comply with subsections (2) and (3), he or she shall so notify the leader. 1999, c. 7, Sched. A, s. 4 (6); 2007, c. 15, s. 40. No referendum, increase or new tax (7) A referendum is not required for the purposes of section 2 with respect to an increase or a new tax, (a) if the increase or the new tax was described in a statement given to the Chief Electoral Officer under this section; (b) if, in the opinion of the Chief Electoral Officer given in accordance with this section, the statement complies with subsections (2) and (3); and (c) if the party whose leader gave the statement to the Chief Electoral Officer forms the government after the election. 1999, c. 7, Sched. A, s. 4 (7); 2007, c. 15, s. 40. Same, authority to tax (8) A referendum is not required for the purposes of section 3 with respect to an authority to tax, (a) if the proposal to give the authority to tax was described in a statement given to the Chief Electoral Officer under this section; (b) if, in the opinion of the Chief Electoral Officer given in accordance with this section, the statement complies with subsection (2); and (c) if the party whose leader gave the statement to the Chief Electoral Officer forms the government after the election. 1999, c. 7, Sched. A, s. 4 (8); 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2005, c. 27, s. 2 - 12/12/2005 2007, c. 15, s. 40 (1) - 04/06/2007 Exception, specified circumstances 5 (1) A referendum is not required for the purposes of section 2 if, in the opinion of the Minister of Finance, any of the following circumstances exists: 1. The increase or the new tax is not designed to generate a net increase in the total amount of provincial revenues and revenue raised for school purposes under the Education Act. 2. The increase or the new tax is a response to changes in federal tax laws and is necessary to maintain provincial revenues. 3. The increase or the new tax is required to effect a restructuring of tax authority between the federal government and one or more provincial governments or between the Province and one or more municipalities or school boards. 4. The increase or the new tax is required as a result of the reorganization or restructuring of one or more Crown agencies. 1999, c. 7, Sched. A, s. 5 (1). Public notice (2) If no referendum is required by virtue of subsection (1), the Minister shall prepare a statement indicating that, in his or her opinion, a specified circumstance listed in subsection (1) exists and shall lay the statement before the Assembly or give it to the Clerk of the Assembly before the applicable bill is introduced in the Assembly or the applicable regulation or requisition is made. 1999, c. 7, Sched. A, s. 5 (2). Effect of statement (3) The Minister’s statement is, for all purposes, conclusive evidence of the matters addressed in it. 1999, c. 7, Sched. A, s. 5 (3). Review (4) The Minister’s statement is not reviewable by any court or tribunal. 1999, c. 7, Sched. A, s. 5 (4). The Referendum Question and the Effect of a Referendum Criteria for referendum question 6 (1) A referendum question must be clear, concise and impartial in its wording and must be capable of being answered in the affirmative or the negative. 1999, c. 7, Sched. A, s. 6 (1). Same, increase or new tax (2) A referendum question may refer to a proposed increase in a tax rate or to a proposed new tax in general terms or may propose a specific increase or new tax. 1999, c. 7, Sched. A, s. 6 (2). Proposed referendum question 7 (1) The Executive Council shall give a proposed referendum question to the Chief Electoral Officer for his or her review. 1999, c. 7, Sched. A, s. 7 (1); 2007, c. 15, s. 40. Results of review (2) The Chief Electoral Officer shall advise the Executive Council whether, in his or her opinion, the proposed question complies with subsection 6 (1) and may suggest changes to a proposed question to make it better comply with that subsection. 1999, c. 7, Sched. A, s. 7 (2); 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007 Referendum question 8 (1) The Lieutenant Governor in Council shall determine the wording of a referendum question. 1999, c. 7, Sched. A, s. 8 (1). Same (2) The wording of a referendum question is not reviewable by any court or tribunal for the purpose of determining whether the question complies with section 6. 1999, c. 7, Sched. A, s. 8 (2). Public notice (3) Before issuing a writ of referendum, the Lieutenant Governor in Council shall give the following documents to the Clerk of the Assembly and shall make them available to the public: 1. A copy of the referendum question. 2. A copy of the proposed question given to the Chief Electoral Officer and the advice received from the Chief Electoral Officer about the proposed question. 3. A statement setting out the increase in annual revenues that the Minister of Finance expects to result from any proposed increase or new tax described in the referendum question. 1999, c. 7, Sched. A, s. 8 (3); 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007 Effect of the referendum 9 (1) A referendum authorizes the action described in the referendum question if more than 50 per cent of votes cast in the referendum are cast in favour of the action. 1999, c. 7, Sched. A, s. 9 (1). Effect on subsequent government (2) A referendum shall not be interpreted to require the Executive Council of a subsequent government formed by another party to increase taxes, establish a new tax or give the authority to tax as described in the referendum question. 1999, c. 7, Sched. A, s. 9 (2). The Referendum Process Writ of referendum 10 (1) The Lieutenant Governor in Council may issue a writ of referendum and shall fix the date of the referendum. 1999, c. 7, Sched. A, s. 10 (1). Date (2) The date of the referendum must be at least 28 days and not more than 56 days after the day on which the writ is issued, and must fall on a Thursday. 1999, c. 7, Sched. A, s. 10 (2). Duty to register 11 (1) Every person or entity who wishes to organize a campaign to solicit votes in favour of a particular result or to promote a particular result in a referendum shall apply to the Chief Electoral Officer for registration as a campaign organizer. 1999, c. 7, Sched. A, s. 11 (1); 2007, c. 15, s. 40. Same (2) Every person or entity who wishes to advertise in order to solicit votes in favour of a particular result or to advertise to promote a particular result in a referendum shall apply to the Chief Electoral Officer for registration as a campaign organizer. 1999, c. 7, Sched. A, s. 11 (2); 2007, c. 15, s. 40. Exception (3) A person or entity is not required to apply for registration if the following requirements are met: 1. The person or entity must not spend more than $1,000 on the campaign to solicit votes or promote a particular result. 2. The person or entity must not combine his, her or its money with that of another person or entity and then spend it on the campaign to solicit votes or promote a particular result. 1999, c. 7, Sched. A, s. 11 (3). Same (4) A broadcaster or publisher is not required to apply for registration solely because he, she or it broadcasts or publishes advertisements described in subsection (2) in the ordinary course of business. 1999, c. 7, Sched. A, s. 11 (4). Contents of application (5) The application must contain such information as the Chief Electoral Officer requires and must be accompanied by the application fee set by him or her. 1999, c. 7, Sched. A, s. 11 (5); 2007, c. 15, s. 40. Prerequisite (6) No application may be made until the applicant has appointed a chief financial officer and an auditor licensed under the Public Accounting Act, 2004. 1999, c. 7, Sched. A, s. 11 (6); 2004, c. 8, s. 46. Registration (7) The Chief Electoral Officer shall register an applicant upon receipt of the application and fee unless the name of the applicant so closely resembles the name of another registered campaign organizer that the two are likely to be confused. 1999, c. 7, Sched. A, s. 11 (7); 2007, c. 15, s. 40. Register (8) The Chief Electoral Officer shall maintain a register containing the names of all registered campaign organizers and the information set out in their respective applications for registration, as that information may be revised. 1999, c. 7, Sched. A, s. 11 (8); 2007, c. 15, s. 40. Inspection (9) The Chief Electoral Officer shall make the register available for inspection by the public on request. 1999, c. 7, Sched. A, s. 11 (9); 2007, c. 15, s. 40. Duty to notify (10) A registered campaign organizer shall notify the Chief Electoral Officer within a reasonable time if there is any change to the information provided in the application for registration, and the Chief Electoral Officer shall revise the register accordingly. 1999, c. 7, Sched. A, s. 11 (10); 2007, c. 15, s. 40. Change of name (11) If the change relates to the name of the campaign organizer, the Chief Electoral Officer shall not revise the register if the changed name would so closely resemble the name of another registered campaign organizer that the two are likely to be confused. In those circumstances, the name of the campaign organizer shall not be changed. 1999, c. 7, Sched. A, s. 11 (11); 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2004, c. 8, s. 46 - 01/11/2005 2007, c. 15, s. 40 (1) - 04/06/2007 Prohibition, receiving campaign contributions 12 (1) After a writ of referendum is issued, no person or entity shall accept a contribution to a campaign to solicit votes in favour of a particular result or to promote a particular result in the referendum unless the person or entity is, or is acting on behalf of, a registered campaign organizer. 1999, c. 7, Sched. A, s. 12 (1). Same (2) After a writ of referendum is issued, no registered campaign organizer shall knowingly accept, directly or indirectly, contributions from an individual who usually resides outside Ontario, a corporation that does not carry on business in Ontario or a trade union that does not engage in activities in Ontario. 1999, c. 7, Sched. A, s. 12 (2). Limit on campaign contributions 13 (1) No person or entity shall contribute more than $7,500, multiplied by the indexation factor determined under section 40.1 of the Election Finances Act, to one or more campaign organizers who are soliciting votes in favour of the same result or are promoting the same result in a referendum. 1999, c. 7, Sched. A, s. 13 (1). Campaign organizer’s funds (2) If a campaign organizer spends his, her or its own money on a campaign, the money shall be considered to be a contribution. 1999, c. 7, Sched. A, s. 13 (2). Records (3) If a registered campaign organizer (or a person or entity acting on behalf of one) receives contributions from a person or entity that, in the aggregate, exceed $25 in connection with the same referendum question, the campaign organizer’s chief financial officer shall record the contributions and, if the contributions in the aggregate exceed $100, shall record the person’s or entity’s name and address. 1999, c. 7, Sched. A, s. 13 (3). Campaign advertising as contribution 14 (1) In this section, “campaign advertising” includes printing documents but does not include news reporting. 1999, c. 7, Sched. A, s. 14 (1). Threshold (2) If a person or entity engages in campaign advertising with the knowledge and consent of a campaign organizer and the aggregate cost of the advertising exceeds $100, the cost is a contribution to the campaign organizer and is a campaign expense of the campaign organizer. 1999, c. 7, Sched. A, s. 14 (2). Authorization (3) All campaign advertising must indicate the campaign organizer, if any, who has authorized it and the persons or entities sponsoring it. 1999, c. 7, Sched. A, s. 14 (3). Identification (4) No person or entity shall cause any campaign advertising to be broadcast or published unless he, she or it gives the broadcaster or publisher, in writing, the person’s or entity’s name and the name of the persons or entities sponsoring the advertising. 1999, c. 7, Sched. A, s. 14 (4). Records (5) The broadcaster or publisher shall keep the following information for at least two years and shall make it available for inspection by the public on request: 1. A copy of the campaign advertising. 2. The dates and, if applicable, the times when the advertising was broadcast or published. 3. The names given to the broadcaster or publisher under subsection (4). 4. The amount charged to broadcast or publish the advertising. 5. The amount that the broadcaster or publisher would ordinarily have charged to broadcast or publish the advertising, if the amount is different from the amount actually charged. 1999, c. 7, Sched. A, s. 14 (5). Period for campaign advertising 15 (1) In this section, “blackout period” means, (a) the period that begins when the writ of referendum is issued and ends on the 22nd day before the day on which the referendum is held, and (b) the day on which the referendum is held, and the preceding day. 1999, c. 7, Sched. A, s. 15 (1). Same (2) No person or entity shall arrange for or consent to campaign advertising that appears during the blackout period. 1999, c. 7, Sched. A, s. 15 (2). Same (3) No broadcaster or publisher shall allow campaign advertising to appear during the blackout period. 1999, c. 7, Sched. A, s. 15 (3). Exceptions (4) Subsections (2) and (3) do not prohibit the following: 1. The publication of campaign advertising on the day on which the referendum is held or the preceding day in a newspaper that is published once a week or less often and whose regular day of publication falls on that day. 2. A campaign advertisement on the Internet or in a similar electronic medium, if it is posted before and not altered during the blackout period. 3. A campaign advertisement in the form of a poster or billboard, if it is posted before and not altered during the blackout period. 1999, c. 7, Sched. A, s. 15 (4). Exceptions subject to guidelines (5) Subsections (2) and (3) do not apply with respect to the following activities if they are done in accordance with the guidelines of the Chief Electoral Officer: 1. Advertising public meetings. 2. Announcing the location of a registered campaign organizer’s headquarters. 3. Advertising for volunteer campaign workers. 4. Announcing services to be provided by a registered campaign organizer in connection with enumeration and the revision of lists of voters. 5. Announcing services to be provided by a registered campaign organizer on the day the referendum is held. 1999, c. 7, Sched. A, s. 15 (5); 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007 Limit on campaign expenses 16 (1) Subject to subsection (2), no campaign organizer (or a person or entity acting on behalf of one) shall incur campaign expenses in an electoral district that exceed the amount that is the aggregate of $0.60, multiplied by the indexation factor described in subsection (3), for each of the eligible voters in the electoral district (as certified by the Chief Electoral Officer). 1999, c. 7, Sched. A, s. 16 (1); 2007, c. 15, s. 40. Same (2) In such northern electoral districts as may be prescribed, the amount calculated under subsection (1) is increased by $7,000, multiplied by the indexation factor described in subsection (3). 1999, c. 7, Sched. A, s. 16 (2). Indexation (3) The indexation factor is the factor determined under section 40.1 of the Election Finances Act. 1999, c. 7, Sched. A, s. 16 (3). Regulation (4) The Lieutenant Governor in Council may by regulation prescribe northern electoral districts for the purposes of subsection (2). 1999, c. 7, Sched. A, s. 16 (4). Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007 Financial report 17 The chief financial officer for a registered campaign organizer shall file the following documents with the Chief Electoral Officer within six months after the referendum is held: 1. The campaign organizer’s financial statements with respect to the referendum campaign. 2. The information required by subsection 13 (3) in connection with the campaign. 3. The auditor’s report on the financial statements and on the information required by subsection 13 (3). 1999, c. 7, Sched. A, s. 17; 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007 Application of Election Finances Act 18 (1) The Election Finances Act applies, with necessary modifications including the modifications set out in this Act, in respect of a referendum campaign unless the context requires otherwise. 1999, c. 7, Sched. A, s. 18 (1). Definition (2) For the purposes of this Act, “person”, in the Election Finances Act, shall be deemed to include a corporation and a trade union. 1999, c. 7, Sched. A, s. 18 (2). Application of Election Act 19 The Election Act applies, with necessary modifications including the modifications set out in this Act, in respect of a referendum unless the context requires otherwise. 1999, c. 7, Sched. A, s. 19. Costs of referendum 20 The costs of the Chief Electoral Officer that are associated with a referendum under this Act shall be paid from the Consolidated Revenue Fund. 1999, c. 7, Sched. A, s. 20; 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007 General Offences 21 (1) Every person or entity who contravenes or fails to comply with any of the following provisions is guilty of an offence: 1. Subsection 11 (1) or (2) (registration, campaign organizer). 2. Subsection 12 (1) or (2) (receiving campaign contributions). 3. Subsection 13 (1) (limit on campaign contributions). 4. Subsection 14 (4) (restriction on campaign advertising). 5. Subsection 15 (2) or (3) (period for campaign advertising). 6. Section 17 (financial report re campaign). 1999, c. 7, Sched. A, s. 21 (1). Same (2) If a chief financial officer fails to comply with section 17, his or her registered campaign organizer is guilty of an offence, whether or not the chief financial officer has been prosecuted or convicted for the failure to comply. 1999, c. 7, Sched. A, s. 21 (2). Penalty (3) Upon conviction of an offence, an individual is liable to a fine of not more than $25,000 or imprisonment for a term of not more than one year, or both. 1999, c. 7, Sched. A, s. 21 (3). Same (4) Upon conviction of an offence, a corporation, trade union or other entity is liable to a fine of not more than $100,000. 1999, c. 7, Sched. A, s. 21 (4). 22, 23 Omitted (amends or repeals other Acts). 1999, c. 7, Sched. A, ss. 22, 23. 24 Omitted (enacts short title of this Act). 1999, c. 7, Sched. A, s. 24. ______________