BILL NO. 29
(as introduced)
1st Session, 61st General Assembly
Nova Scotia
58 Elizabeth II, 2009
Financial Measures (2009) Act
The Honourable Graham Steele
Minister of Finance
First Reading: October 2, 2009
Second Reading: October 20, 2009
Third Reading: November 2, 2009 (WITH COMMITTEE AMENDMENTS) (LINK TO BILL AS PASSED)
Explanatory Notes
Clause 1 sets out the short title of the Act.
Clause 2 increases fees payable under the Companies Act.
Clause 3 changes fees payable under Section 12 of the Corporations Registration Act.
Clauses 4 to 8 extend the application of the Equity Tax Credit Act from December 31, 2009, to December 31, 2011 and increase the equity tax credit from 30% to 35%.
Clause 9 corrects an error.
Clause 10 freezes cost of living increases payable pursuant to Section 45A of the House of Assembly Act until 2012 and provides that no inquiry and report is to be undertaken pursuant to that Section before September 1, 2011.
Clauses 11 and 12 defer implementation of the Transit Tax Credit.
Clauses 13, 14 and 15 provide for the continuation of the Healthy Living Tax Credit for children's sport and recreational activities and defer the extension of the tax credit to adults.
Clauses 16 to 20 make changes necessary as a result of the change made in Clause 11.
Clauses 21 and 22 replace the Graduate Tax Credit with a new Graduate Retention Rebate.
Clause 23 increases the maximum annual deduction for the Equity Tax Credit as a result of increasing the rate from 30 to 35 per cent.
Clause 24 provides for an increase in the re-instatement fee for the restoration of a driver's licence following a revocation for an alcohol-related offence.
Clause 25 provides for a cost of living increase in the registration fees under the Personal Property Security Act.
Clause 26 increases the taxes paid under subsection 87(2) of the Probate Act.
Clause 27 removes the prohibition on the Minister of Finance from tabling a budget that estimates a deficit.
Clause 28 removes, after the 2008-2009 fiscal year, the prohibition on including offshore offset revenues in calculating the annual revenue of the Province for a fiscal year.
Clause 29 removes the obligation to recover a deficit occurring in a fiscal year in a subsequent fiscal year.
Clause 30 increases the contributions to the Public Service Superannuation Fund.
Clause 31 increases the tax on tobacco.
Clauses 32 to 34 increase fees under the Summary Proceedings Act.
Clause 35 increases fees under Section 16A of the Trust and Loan Companies Act.
Clause 36 sets out the effective dates for the Act.
An Act Respecting Certain
Financial Measures
1 This Act may be cited as the Financial Measures (2009) Act.
2 (1) Subsection 5(2) of Chapter 81 of the Revised Statutes, 1989, the Companies Act, as enacted by Chapter 5 of the Acts of 2002 and amended by Chapter 3 of the Acts of 2004 and Chapter 9 of the Acts of 2007, is further amended by adding "and thirty" immediately after "thousand" in the second line.
(2) Subsection 5(3) of Chapter 81, as enacted by Chapter 5 of the Acts of 2002 and amended by Chapter 3 of the Acts of 2004 and Chapter 9 of the Acts of 2007, is further amended by adding "and thirty" immediately after "thousand" in the second line.
(3) Subsection 5(4) of Chapter 81, as enacted by Chapter 34 of the Acts of 2007, is amended by adding "and thirty" immediately after "thousand" in the first line.
(4) Subsection 5(5) of Chapter 81, as enacted by Chapter 34 of the Acts of 2007, is amended by adding "and thirty" immediately after "thousand" in the first line.
3 (1) Subsection 12(2) of Chapter 101 of the Revised Statutes, 1989, the Corporations Registration Act, as amended by Chapter 3 of the Acts of 2004, Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by striking out "thirty-two dollars and sixty-five" in the third line and substituting "thirty-three dollars and sixty-three".
(2) Subsection 12(2A) of Chapter 101, as enacted by Chapter 3 of the Acts of 2004 and amended by Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by striking out "three dollars and thirty-nine" in the second line and substituting "six dollars and forty-nine".
(3) Subsection 12(2B) of Chapter 101, as enacted by Chapter 3 of the Acts of 2004 and amended by Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by striking out "thirty-nine dollars and forty-two" in the second and third lines and substituting "forty-six dollars and sixty".
(4) Subsection 12(2C) of Chapter 101, as enacted by Chapter 3 of the Acts of 2004 and amended by Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by striking out "two hundred and ninety-three dollars and eighty-four" in the second and third lines and substituting "three hundred and two dollars and sixty-six".
(5) Subsection 12(3A) of Chapter 101, as enacted by Chapter 5 of the Acts of 2002 and amended by Chapter 3 of the Acts of 2004, Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by adding "and thirty" immediately after "thousand" in the third line.
(6) Subsection 12(7) of Chapter 101, as amended by Chapter 3 of the Acts of 2004, Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by striking out "two hundred and ninety-three dollars and eighty-four" in the second last and last lines and substituting "three hundred and two dollars and sixty-six".
(7) Subsection 12(8) of Chapter 101, as amended by Chapter 3 of the Acts of 2004, Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by striking out "sixty-seven dollars and ninety-seven cents" in the fourth line and substituting "eighty-two dollars and one cent".
4 Section 2 of Chapter 3 of the Acts of 1993, the Equity Tax Credit Act, as amended by Chapter 2 of the Acts of 1995, Chapter 3 of the Acts of 1997, Chapter 4 of the Acts of 2000, Chapter 3 of the Acts of 2001, Chapter 4 of the Acts of 2003, Chapter 6 of the Acts of 2005 and Chapter 2 of the Acts of 2006, is further amended by
(a) striking out "thirty-first day of December, 2009" in the fourth and fifth lines of subclause (h)(i) and substituting "twenty-ninth day of February, 2012";
(b) striking out "thirty-first day of December, 2009" in the second and third lines of subclause (h)(ii) and substituting "twenty-ninth day of February, 2012"; and
(c) striking out "thirty-first day of December, 2009" in the fourth and fifth lines of clause (j) and substituting "twenty-ninth day of February, 2012".
5 Clause 6(1)(a) of Chapter 3, as amended by Chapter 3 of the Acts of 1997, Chapter 4 of the Acts of 2000, Chapter 3 of the Acts of 2001, Chapter 4 of the Acts of 2003 and Chapter 2 of the Acts of 2006, is further amended by striking out "thirty-first day of December, 2009" in the seventh line and substituting "twenty-ninth day of February, 2012".
6 Subsection 8(1) of Chapter 3, as amended by Chapter 2 of the Acts of 1995 and Chapter 4 of the Acts of 2000, is further amended by
(a) striking out "thirty" in the sixth line and substituting "thirty-five"; and
(b) adding "before March 1, 2012," immediately after "investors" in the second last line.
7 Subsection 15(1) of Chapter 3, as amended by Chapter 3 of the Acts of 2001, Chapter 4 of the Acts of 2003 and Chapter 3 of the Acts of 2004, is further amended by striking out "thirty-first day of December, 2009" in the second line and substituting "twenty-ninth day of February, 2012".
8 Clause 18(1)(b) of Chapter 3, as enacted by Chapter 3 of the Acts of 2004, is amended by adding "before March 1, 2012," immediately after "investors" in the seventh and eighth lines.
9 Section 1 of Chapter 40 of the Acts of 2007, An Act to Amend Chapter 1 (1992 Supplement) of the Revised Statutes, 1989, the House of Assembly Act, is amended by striking out "46A(7)" in the first line and substituting "45A(7)".
10 Section 45A of Chapter 1 (1992 Supplement) of the Revised Statutes, 1989, the House of Assembly Act, as enacted by Chapter 9 of the Acts of 2006 and amended by Chapter 40 of the Acts of 2007, is further amended by adding immediately after subsection (7) the following subsection:
(a) there shall be no increase paid in accordance with this Section until January 1, 2012;
(b) no inquiry and report shall be undertaken pursuant to subsection (1) before September 1, 2011, the recommendations contained in that report shall be delivered to the Speaker by November 30, 2011, and the effective date of the recommendations contained in that report is January 1, 2012; and
(c) no increase in the annual indemnity or salaries paid pursuant to this Section shall occur for the year 2012, except as recommended in the report referred to in clause (b).
11 Section 10B of Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is repealed.
12 Chapter 217 is further amended by adding immediately after Section 10A the following Section:
A is the appropriate percentage for the taxation year; and
B is the amount determined by the formula
C is the total of all amounts each of which is the portion of the cost of an eligible public transit pass or of an eligible electronic payment card, attributable to the use of public commuter transit services in the taxation year by the individual or by a person who is in the taxation year a qualifying relation of the individual; and
D is the total of all amounts each of which is the amount of a reimbursement, allowance or any other form of assistance that any person is or was entitled to receive in respect of an amount included in computing the value of C, other than an amount that is included in computing the income for any taxation year of that person and that is not deductible in computing the taxable income of that person.
(2) Where more than one individual is entitled to a deduction under this Section for a taxation year in respect of an eligible public transit pass or of an eligible electronic payment card, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals for that eligible public transit pass or eligible electronic payment card if that individual were the only individual entitled to deduct an amount for the year under this Section and, where the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
(3) The definitions as set out in section 118.02 of the Federal Act apply for the purpose of this Section.
14 Chapter 217 is further amended by adding immediately after Section 12 the following Section:
A is the appropriate percentage for the year;
(b) the total of all amounts paid by the individual or by the individual's spouse or common-law partner, for the registration of the child in a designated sport or recreational activity.
(2) Where more than one individual is entitled to a deduction under subsection (1) in respect of the same child,
(a) the total of all amounts so deductible for the year shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals for that child if that individual were the only individual entitled to deduct an amount for the year because of that subsection for the child; and
(b) if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
(3) The extended meaning of "child" in subsection 252(1) of the Federal Act applies for the purpose of this Section.
(4) The Governor in Council may make regulations designating sport or recreational activities for the purpose of this Section.
(a) the individual's spouse or common law partner at any time in the taxation year; or
(b) a child of the individual who has not, during the taxation year, attained the age of nineteen years.
(2) For the purpose of computing tax payable under this Part for a taxation year by an individual, there may be deducted in respect of the individual and each person who is in the taxation year a qualifying relation of the individual an amount determined by the formula
A is the appropriate percentage for the year;
(b) the total of all amounts attributable for the registration in the taxation year of the individual or a person who is in the taxation year a qualifying relation of the individual in a designated sport or recreational activity.
(3) Where more than one individual is entitled to a deduction under this Section for a taxation year in respect of an eligible registration in a designated sport or recreational activity,
(a) the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals for that eligible registration in a designated sport or recreational activity if that individual were the only individual entitled to deduct an amount for the year under this Section; and
(b) where the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
(4) The extended meaning of "child" in subsection 252(1) of the Federal Act applies for the purpose of this Section.
(5) The Governor in Council may make regulations designating sport or recreational activities for the purpose of this Section.
17 Section 24 of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by striking out "10B," in the fourth line.
18 Section 25 of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by striking out "10B," in the eighth line.
19 Section 26 of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by striking out "10B," in the first line.
20 Clause 27(a) of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by striking out "10B," in the second line.
21 Clause 36(2)(b) of Chapter 217 is repealed and the following clause substituted:
Post-Secondary Graduate Retention Rebate
(a) "certificate" means a certificate issued to an individual by an eligible institution upon successful completion of a program of studies;
(b) "degree" means any recognition in writing of academic achievement that is called a degree, and includes the degrees of bachelor, master and doctorate;
(c) "diploma" means a diploma issued to an individual by an eligible institution upon successful completion of a program of studies;
(d) "eligible institution" means
(ii) a specified educational institution within the meaning of the Canada Student Loans Act, or
(iii) such other institution of learning as may be prescribed by regulation;
(f) "proof of graduation" means
(ii) a letter from an eligible institution signed by a person authorized to confirm such information by the eligible institution confirming the graduation from a post-secondary program of studies at the eligible institution by an individual, or
(iii) such other documentation satisfactory to the Minister of Finance.
(a) an amount not exceeding the aggregate amount of $2,500 in the taxation year that is the year of graduation;
(b) an amount not exceeding the aggregate amount of $2,500 in the first taxation year immediately following the year of graduation;
(c) an amount not exceeding the aggregate amount of $2,500 in the second taxation year immediately following the year of graduation;
(d) an amount not exceeding the aggregate amount of $2,500 in the third taxation year immediately following the year of graduation;
(e) an amount not exceeding the aggregate amount of $2,500 in the fourth taxation year immediately following the year of graduation; and
(f) an amount not exceeding the aggregate amount of $2,500 in the fifth taxation year immediately following the year of graduation.
(3) The total amount of all deductions to which an individual graduating with a degree is entitled pursuant to this Section shall not exceed $15,000 in the individual's lifetime.
(4) Subject to subsections (5), (6), (7) and (8), an individual graduating with a diploma or certificate from an eligible institution after December 31, 2008, may deduct from tax otherwise payable pursuant to this Act
(a) an amount not exceeding the aggregate amount of $1,250 in the taxation year that is the year of graduation;
(b) an amount not exceeding the aggregate amount of $1,250 in the first taxation year immediately following the year of graduation;
(c) an amount not exceeding the aggregate amount of $1,250 in the second taxation year immediately following the year of graduation;
(d) an amount not exceeding the aggregate amount of $1,250 in the third taxation year immediately following the year of graduation;
(e) an amount not exceeding the aggregate amount of $1,250 in the fourth taxation year immediately following the year of graduation; and
(f) an amount not exceeding the aggregate amount of $1,250 in the fifth taxation year immediately following the year of graduation.
(5) The total amount of all deductions to which an individual graduating with a diploma or certificate is entitled pursuant to this Section shall not exceed $7,500 in the individual's lifetime.
(6) An individual may claim a deduction pursuant to this Section if the individual
(a) other than an individual that is a trust, was resident in the Province on December 31st of the taxation year, and includes an individual who died in the taxation year and was a resident of the Province on the day of death; and
(b) provides proof of graduation from an eligible institution for a taxation year after December 31, 2008.
(7) No amount may be deducted pursuant to this Section on a separate return of income filed pursuant to subsection 70(2) or 150(4), paragraph 104(23)(d) or paragraph 128(2)(e) of the Federal Act.
(8) Notwithstanding anything contained in this Section, the total amount of all deductions to which an individual is entitled pursuant to this Section shall not exceed $15,000 in the individual's lifetime.
(9) The Governor in Council may make regulations
(a) designating eligible institutions;
(b) respecting such other requirements for documentation as proof of graduation;
(c) defining, expanding or restricting the meaning of any word or expression used but not defined in this Section;
(d) respecting any other matter that the Governor in Council considers necessary or advisable to carry out effectively the intent and purpose of this Section.
(10) A regulation made pursuant to this Section may be made retroactive to a day not earlier than January 1, 2009.
24 Subsection 68(1) of Chapter 293 of the Revised Statutes, 1989, the Motor Vehicle Act, as amended by Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by striking out "eight dollars and eighty-three" in the fourth line and substituting "twelve dollars and nine".
25 Subsection 44A(1) of Chapter 13 of the Acts of 1995-96, the Personal Property Security Act, as enacted by Chapter 3 of the Acts of 2004 and amended by Chapter 9 of the Acts of 2007 and Chapter 2 of the Acts of 2008, is further amended by
(a) striking out "23.18" in the fifth line of clause (a) and substituting "23.88";
(b) striking out "8.10" in the seventh line of clause (a) and substituting "8.34";
(c) striking out "544.15" in the fourth line of clause (b) and substituting "560.47";
(d) striking out "8.10" in the fifth line of clause (c) and substituting "8.34";
(e) striking out "544.15" in the fourth line of clause (d) and substituting "560.47";
(f) striking out "10.90" in clause (e) and substituting "11.23"; and
(g) striking out "544.15" in the second line of clause (f) and substituting "560.47".
26 Subsection 87(2) of Chapter 31 of the Acts of 2000, the Probate Act, as amended by Chapter 5 of the Acts of 2001, Chapter 5 of the Acts of 2002, Chapter 3 of the Acts of 2004 and Chapter 9 of the Acts of 2007, is further amended by
(a) striking out "74.76" in clause (a) and substituting "77";
(b) striking out "187.97" in the second line of clause (b) and substituting "193.61";
(c) striking out "312.92 in the second line of clause (c) and substituting "322.31";
(d) striking out "875.76" in the second line of clause (d) and substituting "902.03";
(e) striking out "875.76" in the first line of clause (e) and substituting "902.03"; and
(f) striking out "14.79" in the second line of clause (e) and substituting "15.23".
27 Section 76 of Chapter 365 of the Revised Statutes, 1989, the Provincial Finance Act, is repealed.
28 (1) Clauses 76A(1)(e) and (f) of Chapter 365 are repealed.
(2) Subsection 76A(2) of Chapter 365 is repealed.
29 Section 78 of Chapter 365 is repealed.
30 Subsection 9(1) of Chapter 377 of the Revised Statutes, 1989, the Public Service Superannuation Act, as amended by Chapter 3 of the Acts of 2004, Chapter 9 of the Acts of 2007 and Chapter 51 of the Acts of 2007, is further amended by
(a) striking out "seven" in the first line of clause (a) and substituting "eight";
(b) striking out "nine and six-tenths" in the first line of clause (b) and substituting "ten and nine-tenths"; and
(c) striking out "nine and six-tenths" in the first line of clause (c) and substituting "ten and nine-tenths".
31 Subsection 34(1) of Chapter 17 of the Acts of 1994-95, the Revenue Act, as amended by Chapter 21 of the Acts of 1996, Chapter 3 of the Acts of 1997, Chapter 13 of the Acts of 1998, Chapter 5 of the Acts of 1999 (2nd Session), Chapter 3 of the Acts of 2001, Chapter 48 of the Acts of 2001, Chapter 5 of the Acts of 2001, Chapter 4 of the Acts of 2003, Chapter 3 of the Acts of 2004 and Chapter 9 of the Acts of 2007, is further amended by
(a) striking out "sixteen" in the first line of clause (a) and substituting "twenty-one";
(b) striking out "fifteen" in the first line of clause (b) and substituting "twenty";
(c) striking out "sixteen" in the first line of clause (c) and substituting "twenty-one"; and
(d) striking out "seven" in the first line of clause (e) and substituting "twelve".
32 Section 4A of Chapter 450 of the Revised Statutes, 1989, the Summary Proceedings Act, as enacted by Chapter 4 of the Acts of 2000 and amended by Chapter 5 of the Acts of 2001, Chapter 3 of the Acts of 2004 and Chapter 2 of the Acts of 2006, is further amended by adding "and ninety-six cents" immediately after "dollars" in the last line.
33 (1) Subsection 8(6) of Chapter 450, as amended by Chapter 4 of the Acts of 2000, Chapter 5 of the Acts of 2001 and Chapter 2 of the Acts of 2006, is further amended by striking out "seven dollars or thirty-two dollars" in the third line and substituting "ten dollars and twenty-one cents or thirty-two dollars and ninety-six cents".
(2) Clause 8(15)(a) of Chapter 450, as amended by Chapter 18 of the Acts of 1994-95, Chapter 4 of the Acts of 2000, Chapter 5 of the Acts of 2001 and Chapter 2 of he Acts of 2006, is further amended by striking out "seven dollars or thirty-two dollars" in the fifth and in the last lines and substituting in each case "ten dollars and twenty-one cents or thirty-two dollars and ninety-six cents".
34 Subsection 9(5) of Chapter 450, as amended by Chapter 4 of the Acts of 2000, Chapter 5 of the Acts of 2001 and Chapter 2 of the Acts of 2006, is further amended by striking out "seven dollars or thirty-two dollars" in the second line and substituting "ten dollars and twenty-one cents or thirty-two dollars and ninety-six cents".
35 Section 16A of Chapter 7 of the Acts of 1991, the Trust and Loan Companies Act, is repealed and the following Section substituted:
patent or supplementary letters patent $596.90,
(ii) letters patent of incorporation for a trust or
loan company $5,969.01,
(B) to continue a provincial loan company
as a trust company $2,387.60,
(C) to continue a provincial trust company
as a loan company $2,387.60,
(D) to change the municipal unit in which
the principal place of business of the
company is to be located $596.90,
(E) to amalgamate two or more companies
and to continue them as one company $4,775.21,
(F) to modify or alter the share structure
of the company $1,193.80;
(ii) changing a loan company to a trust
company or changing a trust company
to a loan company $1,193.80,
(iii) changing terms, conditions and
restrictions of registration $1,193.80;
(c) the annual tax for companies to be paid as of the
30th day of June in each year
exceed $50,000,000 $3,581.40,
(ii) where the assets of the company are
over $50,000,000 but do not exceed
$100,000,000 $4,775.20,
(iii) where the assets of the company are
over $100,000,000 but do not exceed
$500,000,000 $5,969.00,
(iv) where the assets of the company are
over $500,000,000 but do not exceed
$1,000,000,000 $7,162.82,
(v) where the assets of the company are
over $1,000,000,000 but do not exceed
$5,000,000,000 $9,550.42,
(vi) where the assets of the company are
over $5,000,000,000 $11,938.02,
(vii) in addition to the amount prescribed in
subclause (vi), for every $1,000,000,000
in assets in excess of $5,000,000,000 $1,193.80;
(e) the tax for processing an application for an
increase in borrowing multiple $1,193.80;
(f) the tax for a copy of a decision of the
Superintendent or Appeal Board, per page
(minimum fee $10.00) $2.39;
(g) the tax for a certificate issued by the
Superintendent with respect to the licence
of a company $23.88;
(h) the tax for copies of extracts from documents
filed with the Superintendent, per page
(minimum fee $10.00) $2.39;
(i) the tax for a certificate issued by the
Superintendent other than the certificate
referred to in clause (g) $23.88;
(j) the tax for examining and passing on
applications or documents not specifically
referred to in the regulations $1,193.80;
(k) the tax for an application to obtain consent
of the Superintendent to the transfer of shares $298.45;
(l) the tax for an application to obtain consent
of the Superintendent to the transfer of shares
where such transfer results in the change of
control of the company $2,387.60;
(m) the tax for examining the Loan or Trust Register
or the public file of a company, per register or file $11.94.
36 (1) Sections 12 and 15 come into force on such day as the Governor in Council orders and declares by proclamation.
(2) Sections 11, 13, 14 and 16 to 22 have effect on and after January 1, 2009.
(3) Sections 27, 28 and 29 have effect on and after April 1, 2009.
(4) Section 10 has effect on and after June 1, 2009.
(5) Section 31 has effect on and after June 23, 2009.
(6) Section 30 has effect on and after July 5, 2009.
(7) Section 9 has effect on and after September 15, 2009.
(8) Sections 24, 25, 26, 32, 33 and 34 have effect on and after November 1, 2009.
(9) Sections 2 and 3 have effect on and after December 1, 2009.
(10) Sections 4, 5, 6, 7, 8 and 23 have effect on and after January 1, 2010.
(11) Section 35 has effect on and after June 30, 2010.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2009 Crown in right of Nova Scotia. Created November 9, 2009. Send comments to legc.office@novascotia.ca.
