—(1) This section shall apply where a person (referred to in this section as the donor) has during the course of a calendar year made donations (each of which is referred to in this section as a small donation) to a political association, the aggregate value of which is not less than $10,000, or such other prescribed sum.
(2) The donor must make a donation report in the prescribed form to the Registrar in respect of the small donations, giving the following particulars:
the aggregate value of the donations and the year in which they were made;
the name of the political association to which they were made; and
the full name and address of the donor and such other details in respect of the donor as are required by the Schedule to be given in respect of a donor of a recordable donation,
whether or not the small donations are subject to inclusion in the donation report under section 12 of the political association concerned.
(3) Every donation report under subsection (2) shall be sent to the Registrar no later than 31st January of the year following that in which the donations were made.
(4) Every donation report under subsection (2) shall be accompanied by a declaration in the prescribed form by the donor stating —
that small donations whose aggregate value was that specified in the report were made by him to the specified political association during the specified year; and
that no other small donations were made by him to that political association during that same year.