zaar Information rrirp7 Licence Application Checklist

Transcription

1 zaar Information rrirp7 What is a Bazaar Lottery? A Bazaar is an event where any combination of the following lotteries may be conducted: (a) a raffle not exceeding $ in prizes; (b) a bingo not exceeding $ in prizes; and (c) a maximum three wheels of fortune with a maximum $2.00 bet. Enclosures: Quick Guide to Lottery Licence Application An application to manage and conduct a Bazaar Lottery Town of South Bruce Peninsula questionnaire form Lottery Licence Terms and Conditions Bazaar Lottery Licence Terms & Conditions Licence Application Checklist These items must be enclosed with each Licence Application form.(do not send separately): Licence fee 3% of prizes for a bingo 3% of prizes for a raffle $10 per wheel of fortune per day (cheque payable to the Town of South Bruce Peninsula) O Completed questionnaire O Completed application form Copy of preceding and current operating budget, which includes all sources of revenues and expenses O Copy of proposed lottery budget A complete list and value of the prizes to b Liwarded for each game A detailed description of the..unner in which the winner will be determined for each game Sample ticket, if applicable Bingo program, if plicable First-tir, r plicants must enclose cc- on of : Governing Documents Constitution and/or by-laws, letters patent, charter, trust deed, memorandum of association, signed as required Detailed Outline of programs/services What they are, how delivered to clients, specific costs, supporting materials, etc. Organization's current operating budget Organization's verified financial statements for last fiscal year List of Board of directors Latest report to the Public Guardian and Trustee, if applicable Revenue Canada notification of registration letter If your organization is registered; Membership list, if applicable; Organization's Annual Report, if applicable. Confirmation of prize donations or purchases 04/13

2 to Lottery Licence Applications Are You Eligible for Charitable Gaming Licences? The eligibility of your organization will be determined by the licensing office you are applying to. Charitable registration with Revenue Canada or incorporation as a non-profit organization does NOT guarantee eligibility for licences. Your organization may he eligible if it: has a purpose to provide charitable services to Ontario residents to: relieve poverty advance religion advance education benefit the community has carried out activities consistent with its charitable purpose for at least 1 year is located in Ontario is non-profit pies may include: hospitals service clubs youth activities or sports arts or culture Organizations that only promote the private interests of their members do NOT qualify for gaming event licences. This may include, but is NOT limited to: adult recreation or sports individual sport teams unions or employee groups social clubs professional associations political, government, lobbying or advocacy groups. Note to Applicants Ensure that you read and understand your event Licence Terms and Conditions before proceeding with the application package. Activities are regulated by Criminal Code of Canada, Sections 206 & 207, Ontario Order in Gaming Control Act, 1992 and Regulations. You can obtain copies of the Gaming Control Act and Regulations, Provincial Information Bulletins, and forms from the Alcohol and Gaming Commission of Ontario's website at Licence Application Instructions Your licence application is a legal document and will be returned or delayed if the Instructions (below) are not followed or if Checklist items (on Application) are missing. This may result in the cancellation of your charitable gaming event. Type or legibly print all information. n Answer every question completely. Only original forms and signatures will be accepted. Persons signing any Licence Application must have a good knowledge of the applicable Licence Terms and Conditions. It is illegal to print tickets, -omote or conduct a charitable gaming event without a licence. Incomplete Applications Please note that all information including appropriate documentation and fees must be included in your application. Incomplete packages will be returned to your organization. Your organization cannot print or sell tickets until you are licensed and all tickets must indicate the licence number. It is your responsibility to notify the Lottery Licence Officer of any changes to your organization such as changes to your Board of Directors, changes in programs and services, etc. This package is used to apply to the municipal office of Town of South Bruce Peninsula for charitable gaming event licences. Keep a copy of all licence application documents for your records. 04/13

3 Application Changes If you make changes to your Licence Application package before you submit it to your licensing office, each change must be initialed on each document by the Licence Application signors and other signors of that document. Changes to your submitted Licence Application package must be made in writing on your organization's letterhead, signed by the Licence Application signors and include supporting documents that are affected. Application changes are NOT automatically approved and may NOT be permitted. Renewal Applications Organizations must submit their renewal applications to the Town of South Bruce Peninsula prior to the expiry of the lottery licence. This will allow applications to be given full and proper consideration. If you require clarification on any of the above please feel free to contact the Lottery Licence Officer at: Town of South Bruce Peninsula 315 George St Wiarton, ON NOH Ext 120 tsbde clerk. i)birits.com Once your lottery licence is issued, requests for changes will NOT be considered. Expired Licences may NOT be amended or cancelled. 04/13

4 4,1 Alcohol and Gaming Commission of Ontario "I yi) Gaming Registration and Lotteries 90 Sheppard Ave. East, Suite 200 Ontario Toronto ON M2N 0A4 (416) toll free in Ontario 1. Organization information (Please print or type) Name of Organization Application to Manage and Conduct a Lottery Type Scheme at a Bazaar For Office Use Only Address of Organization City / Town Province Phone No. Postal Code GIN # Fax No. ) I I I I I -1 I 2. Type of lottery scheme(s) you will be operating Type of Wheel of Fortune Number Type of Raffle Number& Times of Draws Total Prize Value Type of Bingo Number& Times of Games Total Prizes / Game 3. For what purposes will the money raised from this event be used? (attach a separate sheet if necessary) a) c) b) d) 4. Where will your lottery be conducted? Name of Premises City / Town of Premises Address of Premises Municipality of Premises From To Starting Time Ending Time Year Month Day Year Month Day 5. Certificate We, and, of (Name of Committee Chairperson) (Name of Committee Secretary Treasurer) (Name of organization) jointly and severally, hereby certify that: of (Name of municipality) 1) We have read, have in our possession, and agree to comply with the provisions of the Bazaar Licence Terms and Conditions under which the Lottery Licence is issued, 2) We have read over this application, 3) All facts stated, and information furnished herein, are true and correct, 4) We are the holders of the offices with descriptive title as set out appearing under our respective signatures below, 5) If a licence is granted, we undertake to comply with all the Terms and Conditions of such licence, 6) We, the undersigned, as two principal officers of the above-named organization, apply for a licence to manage and conduct a Lottery Type Scheme at a Bazaar to be conducted and managed by us on behalf of the organization. Committee Chairperson Name in Full (please print) Committee Secretary Treasurer Name in Full (please print) Title Title Phone Numbers: Business Phone Numbers: Business Date Fax Fax ( Date Signature Signature 6005E (56/05)

5 Alcohol and Gaming Commission of Ontario 90 Sheppard Ave. East, Suite 200 Toronto ON M2N 0A4 Tel.: Fax: toll free in Ontario Website: Commission des alcools et des jeux de l'ontario 90, avenue Sheppard Est, bureau 200 Toronto (Ontario) M2N 0A4 Telephone : Telec. : sans frais en Ontario Site Web : TERMS AND CONDITIONS LOTTERY LICENCE These Terms and Conditions apply to all Lottery Licences issued under the authority of the Criminal Code (Canada). There are additional Terms and Conditions for each type of Lottery scheme as well as Standards and Directives issued by the Registrar that must be followed. DEFINITIONS Board of Directors means the individuals elected or appointed to manage the affairs of the Licensee. Bona Fide Member means an active member of an eligible organization in good standing, who has activities within the organization beyond conducting lottery events. "Members of convenience" whose only activity is to assist at lottery events are not considered Bona Fide Members. Books and Records means documents outlining financial details of Lottery Events and includes but is not limited to, ledgers, sub-ledgers, chequebooks, cheque stubs, deposit books, deposit slips, bank statements, cancelled cheques, receipts, invoices and control sheets. Charitable Organization means a corporation, organization, association or partnership which is created primarily for a charitable object or purpose in Ontario, is operated not for profit, and includes a religious organization Consolidated Designated Trust Account means an account designated as a trust account by the branch of a recognized financial institution within the Province of Ontario into which are deposited by the Hall Charities Association the proceeds derived from events conducted and managed pursuant to Lottery Licences. Designated Lottery Trust Account means an account designated as a trust account by the branch of a recognized financial institution within the Province of Ontario. MODALITES LES LICENCES DE LOTERIE Les presentes modalites s'appliquent a toutes les licences de loterie delivrees en vertu du Code criminel du Canada. Des modalites supplennentaires etablies pour cheque genre de loterie ainsi que les normes et directives du registrateur doivent egalement etre respectees. DEFINITIONS Conseil d'administration, les personnes Miles ou nommees pour administrer les affaires du titulaire de licence. Membre veritable, membre actif d'une organisation admissible en regle qui a d'autres fonctions, au sein de ]'organisation, que celle de mettre sur pied des activites de loterie. Les autres membres dont la seule fonction est de preter main-forte durant les activites de loterie ne sont pas consideres comme des membres veritables. Registres, documents renfermant les details financiers des activites de loterie, notamment les grands livres, les grands livres auxiliaires, les carnets de cheques, les talons de cheque, les livrets de depot, les bordereaux de depot, les releves bancaires, les cheques obliteres, les reps, les factures et les feuilles de controle. Organisme de bienfaisance, societe, organisation (y compris un organisme religieux), association ou partenariat sans but lucratif qui est cree principalement pour entreprendre des oeuvres philanthropiques en Ontario. Compte en fiducie designe consolide, compte designe comme un compte en fiducie par la succursale d'une institution financiere reconnue de la province de l'ontario dans lequel ('association d'organismes de bienfaisance (AOB) depose les produits generes par les activites mises sur pied et administrees en vertu des licences de loterie. Compte de loterie en fiducie designe, compte designe comme un compte en fiducie par la succursale d'une institution financiere reconnue de la province de l'ontario (10/06) Page 1 of/de 8

6 Directive means a directive prescribed by the Registrar to one or more Licensees or gaming suppliers directing the Licensee or supplier to act or to cease acting in the manner specified in the Directive. Hall Charities Association (HCA) means an association formed by all the Licensees conducting bingo and other Lotteries within a bingo hall. Licence means a Licence issued to an eligible Charitable Organization under the Criminal Code (Canada) by or under the authority of the Lieutenant Governor in Council, to conduct and manage a lottery scheme approved by the Registrar. Licensee means a Charitable Organization to which a Licence is issued. Licensing Authority means the authority specified by the Lieutenant Governor in Council as a licensing authority for the purposes of the Criminal Code (Canada). Lottery means a scheme for which a licence is available pursuant to s. 207(1)(b) of the Criminal Code (Canada). Lottery Event means an event at which a Lottery is conducted and managed by a Licensee. Registrar means the Registrar of Alcohol and Gaming. Standards means standards prescribed by the Registrar for gaming equipment or for gaming services with which gaming suppliers shall comply. Standards also include standards prescribed by the Registrar with which Licensees shall comply. It is a condition of each Licence that: (1) CONDUCT AND MANAGEMENT 1.1 The Licensee shall be responsible for and accountable for the overall conduct and management of the Lottery. 1.2 a. The Licensee shall control and determine all operational, administrative and staffing requirements related to the conduct and management of the Lottery. Directive, directive prescrite par le registrateur enjoignant un ou plusieurs titulaires de licence ou fournisseurs a prendre des mesures ou A y mettre fin, selon ce qui est precise dans la directive Association d'organismes de bienfaisance (AOB), association form& par tous les titulaires de licence mettant sur pied un bingo et d'autres loteries dans une salle de bingo. Licence, licence delivree a un organisme de bienfaisance admissible en vertu du Code criminel du Canada par le lieutenant-gouverneur en conseil ou sous son autorite, pour la mise sur pied et l'administration d'une loterie approuvee par le registrateur. Titulaire de licence, organisme de bienfaisance ayant une licence. Autorite chargee de la delivrance des licences, autorite definie comme une autorite chargee de la delivrance des licences par le lieutenant-gouverneur en conseil en vertu du Code criminel du Canada. Loterie, loterie pour laquelle une licence peut etre delivree en vertu de l'alinea 207 1) b) du Code criminel du Canada. Activite de loterie, activite dans le cadre de laquelle une loterie est mise sur pied et administree par un titulaire de licence. Registrateur, registrateur des alcools et des jeux. Normes, normes prescrites par le registrateur a l'egard du materiel de jeu ou des services relatifs au jeu que les fournisseurs doivent respecter. Elles englobent les normes prescrites par le registrateur que les titulaires de licence doivent respecter. Chaque licence est assujettie a ce qui suit. (1) MISE SUR PIED ET ADMINISTRATION 1.1 Le titulaire de licence est responsable de l'ensemble des fonctions fides a la mise sur pied et a l'administration de la loterie et doit en rendre compte. 1.2 a. Le titulaire de licence determine toutes les exigences en matiere d'exploitation, d'administration et de dotation en personnel liees la mise sur pied et a l'administration de la loterie, et en assure le controle. 4240B (10/06) Page 2 of/de 8

7 b. The Licensee shall provide the required number of Bona Fide Members prescribed by the Registrar to be in charge of and responsible for the conduct of the Lottery on behalf of the Licensee. c. The designated members in charge shall be at least 18 years of age and, on behalf of the Licensee, be responsible for: applying for the Licence; b. Le titulaire de licence designe les membres veritables, dont le nombre est prescrit par le registrateur, qui seront responsables, au nom du titulaire de licence, de la mise sur pied de la loterie. c. Les membres designes responsables ont au moms 18 ans et sont charges, au nom du titulaire de licence :. de demander la licence; ii. iii. supervising all activities related to the operation of the Lottery; carrying out activities required for the conduct and management of the Lottery;. de superviser toutes les activites liees a ]'exploitation de la loterie; iii. d'accomplir les activites necessaires pour la mise sur pied et ]'administration de la loterie; iv ensuring the completion and filing of the required reports; v. ensuring that these Terms and Conditions of Licences, the applicable Terms and Conditions prescribed by the Registrar for the specific type of Lottery scheme, the Standards and Directives prescribed by the Registrar and any additional terms and conditions imposed by the Licensing Authority are complied with; and iv de s'assurer que les rapports exiges sont remplis et deposes; v. de s'assurer du respect des presentes modalites regissant les licences, des modalites pertinentes prescrites par le registrateur pour chaque genre de loterie, des normes et directives prescrites par le registrateur et de toute modalite supplementaire imposee par l'autorite chargee de la delivrance des licences; vi. ensuring that all required Books and Records are kept and that all monies are deposited into the Designated Lottery Trust Account or Consolidated Designated Trust Account. vi, de veiller a ce que tous les registres exiges soient conserves et que tout ]'argent soit depose dans le compte de loterie en fiducie designe ou le compte en fiducie designe consolide. 1.3 The Licensee shall comply with all federal, provincial and municipal laws including the Criminal Code (Canada) and the Gaming Control Act, The Licensee shall conduct and manage the Lottery and ensure that the Lottery is operated in accordance with the information supplied on the application and approved on the Licence. 1.5 The Licensee shall pay all fees or other charges that are established or prescribed by the Registrar or established under the Alcohol and Gaming Regulation and Public Protection Act, 1996 in such manner and time period specified. 1.6 The Licensee shall ensure that all Lottery Events are conducted in accordance with these Terms and Conditions of Licences, the applicable Terms prescribed by the Registrar for the specific type of Lottery scheme, the Standards and Directives 1.3 Le titulaire de licence se conforme a toutes les lois federales et provinciales ainsi qu'aux reglements municipaux, y compris le Code criminel du Canada et la Loi de 1992 sur la reglementation des jeux. 1.4 Le titulaire de licence met sur pied et administre la loterie et s'assure qu'elle est conforme aux renseignements indigoes sur la de ande et enterines par In licence. 1.5 Le titulaire de licence paie tous les droits et les autres frais qui sont etablis ou prescrits par le registrateur ou en vertu de la Loi de 1996 sur la reglementation des alcools et des feta et la protection du public, de la maniere et selon les delais prevus. 1.6 Le titulaire de licence s'assure que toutes les activites de loterie sont conformes aux presentes modalites regissant les licences, aux modalites pertinentes prescrites par le registrateur pour chaque genre de loterie, aux normes et directives prescrites par (10/06) Page 3 of/de 8

8 prescribed by the Registrar and any additional Terms and Conditions imposed by the Licensing Authority. 1.7 As prescribed by the Registrar, the Licensee shall ensure that the original Licence is displayed at the premises where the Lottery is being conducted. 1.8 The Licensee shall conduct only those types of games approved in the application for Licence. 1.9 The Licensee shall ensure that no person directly involved in or responsible for the conduct of the Lottery Event or involved in the sale of bingo paper, break open tickets or raffle tickets, as the case may be, shall purchase any bingo paper, break open tickets or raffle tickets, or participate in the game which he or she is assisting to conduct The Licensee shall not allow any person under the age of 18 to participate in any way as a player in any Lottery Event The Licensee shall ensure that no person is extended credit for any gaming activities. Except as may be permitted in the Terms prescribed by the Registrar for a specific type of Lottery or premises, the Licensee shall not accept debit cards, credit cards, employer cheques or personal cheques The Licensee shall not allow any person who currently has a registration under the Gaming Control Act, 1992 revoked, suspended or refused to participate in any way in the conduct, management or operation of the Lottery Event The Licensee may exclude persons from participating in games of chance at its discretion. le registrateur et A toute modalite supplementaire imposee par l'autorite chargee de la delivrance des licences. 1.7 Comme le prescrit le registrateur, le titulaire de licence veille a ce que la licence originale soit affichee dans les locaux oil la loterie est mise sur pied. 1.8 Le titulaire de licence ne met sur pied que les genres de jeux approuves dans la demande de licence. 1.9 Le titulaire de licence veille a ce qu'il soit interdit a toute personne qui prend part directement a la mise sur pied de l'activite de jeux de bienfaisance ou a la vente de feuilles de bingo, de billets a fenetres on de billets de tombola, selon le cas, ou qui assume la responsabilite de ces activites, d'acheter des feuilles de bingo, des billets a fenetres ou des billets de tombola ou de participer au jeu qu'elle aide a mettre sur pied Le titulaire de licence ne permet a aucune personne de moins de 18 ans de participer a une activite de loterie titre de joueur. Le titulaire de licence veille a ce qu'on n'accorde pas de credit a une personne desirant participer a des activites de jeux. Sauf dans les cas autorises dans les modalites prescrites par le registrateur pour un certain genre de loterie ou de locaux, le titulaire de licence n'accepte pas de cartes de debit, de cartes de credit, de cheques de paie ni de cheques personnels Le titulaire de licence ne permet a quiconque dont ]'inscription n'est pas valide parce qu'elle a ete revoquee, suspendue ou refusee en vertu de la Loi de 1992 sur la regimentation des feint- de participer de quelque fayon que ce soit a la mise sur pied, ('administration ou ]'exploitation de l'activite de loterie Le titulaire de licence peut, a sa discretion, interdire des personnes de participer a des jeux de hasard. (2) USE OF PROCEEDS 2.1 The net proceeds derived from the conduct of the Lottery, including bingo-themed lottery schemes conducted and managed by the Ontario Lottery and Gaming Corporation within the bingo hall for which the Licensee provided services, shall be used for the charitable or religious purposes in Ontario that were approved on the application for Licence. (2) UTILISATION DES PRODUITS 2.1 Les produits nets decoulant de la mise sur pied de la loterie, y compris les loteries sous forme de bingos mises sur pied dans la salle de bingo et administrees par la Societe des loteries et des jeux de ]'Ontario pour lesquelles le titulaire de licence a offert des services sont utilises aux fins religieuses ou de bienfaisance en Ontario qui ont ete approuvees dans la demande de licence. 4240B (10/06) Page 4 of/de 8

9 2.2 All prizes and permitted expenses incurred as a result of conducting the Lottery shall be deducted and paid out from the gross receipts derived from the Lottery. Unless otherwise permitted by the Registrar, the Licensee shall not use monies from any other source to pay for expenses related to the Lottery. 2.3 All expenses shall be directly related to the conduct of the Lottery except as may be otherwise prescribed by the Registrar. 2.4 The Registrar may prescribe the method by which expenses will be calculated based on the type of Lottery being conducted. 2.5 Each expense shall be individually calculated and paid in Canadian funds, drawn on the Designated Lottery Trust Account. The Licensee shall pay separately each supplier registered under the Gaming Control Act, Tous les coots des prix decernes et les depenses autorisees decoulant de la mise sur pied de la loterie sont deduits des recettes brutes tirees de la loterie et payes a meme ces recettes. Sauf si le registrateur l'autorise, le titulaire de licence ne se sert pas d'argent provenant d'autres sources pour payer les depenses liees A la loterie. 2.3 Toutes les depenses sont directement flees a la mise sur pied de la loterie, sauf si le registrateur prescrit autre chose. 2.4 Le registrateur peut prescrire la methode utilisee pour calculer les depenses selon le genre de loterie mise sur pied. 2.5 Chaque depense est calculee et payee separement par cheque en argent canadien, tire du compte de loterie en fiducie designe. Le titulaire de licence paie separement chaque fournisseur inscrit aux termes de la Loi de 1992 sur la reglementation des jeux. (3) FINANCIAL MANAGEMENT AND ADMINISTRATION BOOKS AND RECORDS 3.1 The Licensee shall maintain detailed records of the disbursement of all proceeds derived from the conduct and management of a Lottery, including receipts for each expense incurred, and for the use of the proceeds for the purposes approved on the application. 3.2 The Licensee shall maintain Books and Records and other documents in support of all financial reports or statements. The Books and Records shall be kept up to date and retained for no less than four (4) years from the latter of the date of the Lottery Event or until the date on which all proceeds have been expended for the purposes approved on the application. 3.3 The Licensee shall: a. provide unencumbered access to the Licensee's Books and Records and other documents including but not limited to, those related to the conduct and management of a Lottery, those related to monies derived from bingo-themed Lottery schemes conducted and managed by the Ontario Lottery and Gaming Corporation within the bingo hall, the use of proceeds from a Lottery and the Licensee's non-lottery accounts, to persons appointed by a Licensing Authority and to all peace officers; and b. deliver to a Licensing Authority within the time (3) GESTION ET ADMINISTRATION FINANCIERES REGISTRES 3.1 Le titulaire de licence conserve des registres detailles du versement de tous les produits tires de la rinse sur pied et de l'administration d'une loterie, dont des recus pour chaque depense engagee et pour illustrer l'affectation des produits aux fins approuvees dans la demande. 3.2 Le titulaire de licence tient A jour et conserve les registres et autres documents a l'appui de tous les rapports ou etats financiers. Les registres sont tenus jour et conserves pendant au moins quatre (4) ans a partir de la date de l'activite de loterie ou jusqu'a ce que toils les produits aient ete depenses aux fins approuvees dans la demande, si cela se produit plus tard. 3.3 Le titulaire de licence : a. donne aux personnes nominees par une autorite chargee de la delivrance des licences et a tons les agents de la paix libre acces a ses registres et autres documents, notamment les documents lies A la mise sur pied et a l'administration d'une loterie, ceux lies a ]'argent provenant des loteries sous forme de bingos mises sur pied dans la salle de bingo et administrees par la Societe des loteries et des jeux de ]'Ontario, ceux lies a ]'utilisation des produits d'une loterie et ceux lies aux comptes du titulaire de licence n'ayant pas trait aux loteries; 4240B (10/06) Page 5 of/de 8

10 period specified by the Licensing Authority, the Licensee's Books and Records and other documents described in (a) and such other materials as required by the Licensing Authority for inspection, audit and investigation purposes. 3.4 The Licensee shall hold all proceeds from the conduct and management of the Lottery in trust. 3.5 In order to administer all proceeds from the Lottery in accordance with the Terms and Conditions of Licences, the applicable Terms and Conditions prescribed by the Registrar for the specific type of Lottery scheme and any additional Terms and Conditions imposed by the Licensing Authority, the Licensee shall: a. open and maintain a Designated Lottery Trust Account with cheque writing privileges and monthly statements issued b. ensure that the Designated Lottery Trust Account includes either the return of all cheques with the monthly statements or the return of electronically scanned images of the front and back of each cancelled cheque with the monthly statements; c. ensure that its Designated Lottery Trust Account requires that all cheques or withdrawals have the signatures of at least two bona fide members of the Licensee; d. deposit all proceeds from the Lottery, other than any prizes paid to players during the Lottery Event into the Designated Lottery Trust Account as soon as practicable; and e. use any interest that accrues in the Designated Lottery Trust Account for the charitable purposes approved in the application for Licence, unless otherwise authorized by the Registrar. REPORTING REQUIREMENTS 3.6 The Licensee shall provide a Licensing Authority with a financial report outlining the results of the Lottery Event it has conducted and managed in the prescribed form. 3.7 The Licensee shall ensure that all required reports shall be prepared within the time period prescribed by the Registrar. b. remet sur demande a une autorite chargee de la delivrance des licences et cc, dans les delais precises par cette autorite, ses registres et autres documents decrits a a) et tout autre document qu'elle exige aux fins d'inspection, de verification et d'enquete. 3.4 Le titulaire de licence garde en fiducie tous les produits tires de la mise sur pied et de l'administration de la loterie. 3.5 En vue d'administrer tous les produits de la loterie conformement aux presentes modalites regissant les licences, aux modalites pertinentes prescrites par le registrateur pour chaque genre de loterie eta toute modalite supplementaire imposee par l'autorite chargee de la delivrance des licences, le titulaire de licence : a. ouvre et conserve un compte de loterie en fiducie designe qui est un compte-cheques pour lequel des releves mensuels sont envoyes; b. veille a ce que son compte de loterie en fiducie designe comporte tous les cheques renvoyes avec le releve mensuel ou les images numerisees du rectoverso de chaque cheque oblitere, renvoyees avec le releve mensuel; c. ensure that its Designated Lottery Trust Account requires that all cheques or withdrawals have the signatures of at least two bona fide members of the Licensee; d. depose des que possible tous les produits de la loterie, deduction faite des prix decernes aux joueurs pendant l'activite de loterie, dans le compte de loterie en fiducie designe; e. utilise tout interet couru sur le compte de loterie en fiducie designe aux fins de bienfaisance approuvees dans la demande de licence. sauf si le registrateur autorise autre chose. PRESENTATION DES RAPPORTS 3.6 Le titulaire de licence presente a une autorite chargee de la delivrance des licences, sur la formule prescrite, un rapport financier decrivant les resultats de l'activite de loterie qu'il a mise sur pied et administree. 3.7 Le titulaire de licence s'assure que tous les rapports exiges sont prepares dans les delais prescrits par le registrateur. 4240B (10/06) Page 6 of/de 8

11 3.8 The Licensee shall provide to each Licensing Authority that issued it a Licence or authorization, within the time period specified: a. financial statements prepared in accordance with the Standards prescribed by the Registrar; and b. a summary of the Licensee's compliance with these Terms and Conditions, the applicable Terms and Conditions prescribed by the Registrar for the specific type of Lottery scheme, the Standards and Directives prescribed by the Registrar and any additional Terms and Conditions imposed by the Licensing Authority. 3.9 All documents required by section 3.8 shall be reviewed and approved by the Licensee's Board of Directors prior to filing with the Licensing Authorities A Licensee that receives: a. less than $250,000 in gross annual revenues from all sources shall prepare financial statements in accordance with the standards set out in the CICA Handbook; b. more than $250,000 in gross annual revenues from all sources shall prepare financial statements in accordance with the standards set out in the CICA Handbook which have been audited by a public accountant The Licensee shall provide to a Licensing Authority within the time period specified by the Licensing Authority, any information, materials, financial statements, audited financial statements, review engagement reports and compliance reports as the Licensing Authority may require The Licensee may use proceeds from the Lottery to pay the expenses of the financial statements and reports required by this section, with the prior approval of the Licensing Authority. SECURITY FOR PAYMENT OF PRIZES 3.13 The Licensing Authority may require Licensees to provide security to ensure the payment of all proposed prizes. 3.8 Le titulaire de licence fournit a chaque autorite chargee de la delivrance des licences qui lui a delivre une licence on une autorisation, dans les delais precises : a. des etats financiers prepares selon les normes prescrites par le registrateur; b. un rapport sommaire de la conformite du titulaire de licence aux presentes modalites regissant la licence, aux modalites pertinentes prescrites par le registrateur pour chaque genre de loterie, aux normes et directives prescrites par le registrateur et a toute modalite supplementaire imposee par l'autorite chargee de la delivrance des licences. 3.9 Tons les documents exiges a 3.8 sont examines et approuves par le conseil d'administration du titulaire de licence avant d'etre deposes aupres des autorites chargees de la delivrance des licences Un titulaire de licence : a. dont les revenus annuels bruts provenant de toutes les sources sont inferieurs a $ prepare des etats financiers conformement aux normes du Manuel de l'institut Canadien des Comptables Agrees (ICCA); b. dont les revenus annuels bruts provenant de toutes les sources sont superieurs a $ prepare des etats financiers conformement aux normes du Manuel de l'lnstitut Canadien des Comptables Agrees (ICCA), et ces etats sont verifies par un expert-comptable Le titulaire de licence fournit a l'autorite chargee de la delivrance des licences qui en fait la demande, et ce, dans les &kis precises par cette derniere, tous les renseignements, documents, etats financiers, etats financiers verifies, rapports de mission d'examen et rapports sur le respect des modalites qui sont exiges Le titulaire de licence pent payer les frais lids a la preparation des etats et rapports financiers exiges a la presente section, sous reserve de l'autorisation prealable de l'autorite chargee de la delivrance des licences, a meme les produits de la loterie. GARANTIE POUR LE PAIEMENT DES PRIX 3.13 L'autorite chargee de la delivrance des licences peut obliger les titulaires de licence a garantir le paiement de tons les prix proposes (10/06) Page 7 of/de 8

12 3.14 For prizes of up to $10,000, the security may be in the form of a certified cheque, bank draft, money order or an irrevocable letter of credit drawn on a Canadian chartered bank. payable to the Licensing Authority and which expires no sooner than 45 days after the last day of the Lottery event specified in the Licence For prizes of $10,000 or more, the security shall be an irrevocable letter of credit drawn on a Canadian chartered bank, payable to the Licensing Authority and which expires no sooner than 45 days after the last day of the Lottery event specified in the Licence The security shall be held by the Licensing Authority until such time as the Licensing Authority is satisfied that the Lottery event has been completed and that all prizes have been paid or awarded Where the Licensee refuses or fails to pay out prizes to winners at a Lottery event, the Licensing Authority shall realize on the Licensee's security and use the proceeds to pay the prizes to the winners Where a prize is not claimed by a winner within a reasonable period of time and, where in the opinion of the Licensing Authority all reasonable attempts have been made by the Licensee to contact the winner, the unclaimed prize shall be held in trust by the Licensee for a period not less than twelve (12) months from the date the prize was awarded. At the end of the twelve month period, the total amount of the prize held in trust, including interest, shall be included by the Licensee in the gross proceeds of the Lottery Event Pour les prix inferieurs a $, la garantie peut prendre la forme d'un cheque certifie, d'un cheque de banque, d'un mandat ou d'une lettre de credit irrevocable emise par une banque a charte canadienne, qui est payable a l'autorite chargee de la delivrance des licences et arrive a echeance au moms 45 jours apres le dernier jour de Factivite de loterie mentionnee sur Ia licence Pour les prix de $ ou plus, la garantie est une lettre de credit irrevocable emise par une banque charte canadienne, qui est payable a l'autorite chargee de la delivrance des licences et arrive a &Mance au moms 45 jours apres le dernier jour de Factivite de loterie mentionnee sur la licence L'autorite chargee de la delivrance des licences &tient Ia garantie jusqu'a ce qu'elle ait la conviction que Factivite de loterie est terrain& et que le paiement ou la remise de tous les prix a Bien eu lieu Si le titulaire de licence refuse ou omet de payer les prix aux gagnants d'une activite de loterie, l'autorite chargee de la delivrance des licences fait jouer la garantie du titulaire de licence et utilise les produits ainsi generes pour payer les prix aux gagnants Si un gagnant ne reclame pas son prix dans un raisonnable et que d'apres l'autorite chargee de la delivrance des licences, le titulaire de licence a pris toutes les mesures possibles pour communiquer avec le gagnant, le titulaire de licence garde en fiducie le prix non reclame pendant au moms douze (12) mois compter de la date de remise du prix. A la fin de cette periode de douze mois, le titulaire de licence ajoute le montant total du prix Menu en fiducie, y compris les interets, aux produits bruts de l'activite de loterie (10/06) Page 8 of/de 8

13 Alcohol and Gaming Commission of Ontario Gaming Registration & Lotteries 90 Sheppard Avenue East Suite 200 Toronto ON M2N 0A toll Commission des alcools et des jeux de ('Ontario Inscription pour les jeux et loteries 90, avenue Sheppard Est Bureau 200 Toronto ON M2N 0A4 free in Ontario/sans frais en Ontario Bazaar Licence Terms and Conditions Licence de Vente de Charite Modalites DEFINITIONS BAZAAR means an event where any combination of the following lotteries may be conducted: a) a raffle not exceeding $500 in prizes b) a bingo not exceeding $500 in prizes c) a maximum three wheels of fortune with a maximum $2 bet. BONA FIDE MEMBER means a member in good standing of the licensee who has other duties, beyond conducting lotteries, within the organization. LICENSEE means an organization which has been issued a licence to conduct a lottery under Section 207 of the Criminal Code. Any Bazaar licence issued is subject to the following terms and conditions and may be subject to audit and investigation by the licensing authority. A breach of any term and condition can result in the cancellation or suspension of the licence or in criminal prosecution. It is a condition of each licence that: (1) GENERAL 1.1 The licensee shall be responsible and accountable for the overall management and conduct of the Bazaar. 1.2 The licensee shall comply with all federal, provincial and municipal laws including the Criminal Code of Canada and the Gaming Control Act, 1992 and Regulations. 1.3 The licensee shall conduct the Bazaar in accordance with the information supplied on the application and approved by the licence. 1.4 Each licence shall be displayed at the premises where the Bazaar is being conducted. (2) STAFFING 2.1 The licensee shall designate at least one bona fide, active member to be in charge of and responsible for the conduct of the event. The designated member in charge shall be at least 18 years of age and be responsible for: a) supervising all activities related to the conduct of the Bazaar; b) completing and filing the required financial report on the results of the event; DEFINITIONS VENTE DE CHARITE, une activite ou it peut y avoir n'importe quelle combinaison de loteries suivantes : a) une tombola dont les prix n'excedent pas 500 $; b) un bingo dont les prix n'excedent pas 500 $; c) un maximum de trois roues de fortune dont la mise maximale est de 2 $. MEMBRE VERITABLE, membre en regle du titulaire de licence qui a d'autres fonctions au sein de ('organisation que celles de mettre sur pied des loteries. TITULAIRE DE LICENCE, une organisation a qui on a delivre une licence pour mettre sur pied une loterie en vertu de ('article 207 du Code criminel. Toute licence de vente de charite est assujettie aux modalites suivantes et peut faire ('objet d'une verification ou d'une enquete par l'autorite competente. Toute violation de ces modalites peut entrainer l'annulation ou la suspension de la licence ou des poursuites criminelles. Pour cheque licence delivree, it est entendu que : (1) GENERALITES 1.1 Le titulaire de la licence est responsable de la mise sur pied et de ('administration de la vente de charite et dolt rendre des comptes. 1.2 Le titulaire de la licence doit se conformer a toutes les lois federales, provinciales et municipales, y compris le Code criminel du Canada, la Loi de 1992 sur la reglementation des jeux et les reglements y afferents. 1.3 Le titulaire de la licence doit mettre la vente de charite sur pied conformement aux indications fournies dans la demande qui a ete approuvee aux fins d'une licence. 1.4 Chaque licence doit etre bien en vue dans les locaux pendant la tenue de la vente de charite. (2) PERSONNEL 2.1 Le titulaire de la licence doivent nommer au moins une ou un membre veritable actif, responsable de la mise sur pied de l'activite. La ou le membre designe doit avoir au moins 18 ans et est chargé : a) de superviser toutes les activites!lees a la mise sur pied de la vente de charite; b) de remplir et de deposer, tel qu'exige, le rapport financier de l'activite; c) ensuring that all terms and conditions of the c) de s'assurer que Ion respecte les conditions de la licence and any additional conditions imposed licence et les conditions supplementaires imposees par by the licensing authority, are complied with; l'autorite competente; 3010 B (06/05) Page 1 of/de 6

14 d) keeping all required records and depositing all de conserver tous les registres requis et de d6poser la monies into the designated lottery trust account. totalite de ('argent dans le compte de loterie en fiducie designe. (3) CONDUCT OF THE EVENT (3) MISE SUR PIED DE L'ACTIVITE 3.1 No person directly involved in or responsible for the conduct of the Bazaar shall participate as a player in any lottery during that event. 3.2 The licensee shall not allow any person apparently under the age of 18 to participate as a player in any lottery. 3.3 BINGOS a) The licensee shall sell cards to a player by a cash transaction only. b) Bingo cards shall only be sold on the date of the event. c) The licensee shall award all prizes as outlined and approved in the application for licence. d) The arrangement of numbers required to be covered on a card in order to win the game and the amount of the prize for each game be announced to the players immediately before each game begins. 3.1 II est interdit a quiconque prend part directement a la mise sur pied de la vente de charite ou qui en est responsable de participer a une loterie, quelle qu'elle soit, en tant que joueur durant cette activite. 3.2 Le titulaire de la licence ne doit permettre a aucune personne qui semble agee de moms de 18 ans de participer aux loteries, quelles qu'elles soient. 3.3 BINGOS a) Le titulaire de la licence dolt vendre les cartes aux joueurs par transaction au comptant seulement. b) Les cartes de bingo ne doivent Otre vendues que la journee meme ou a lieu ('activite. c) Le titulaire de la licence dolt decerner les prix de la fawn decrite dans la demande de licence et qui a ete approuvee. d) On dolt annoncer aux joueurs la disposition des numeros requise pour gagner la partie ainsi que le montant du prix pour chaque partie, et ce immediatement avant que la partie ne commence. 3.4 RAFFLES a) The licensee shall award all prizes as approved in the application for licence. b) The licensee shall sell tickets only by a cash transaction. c) The licensee shall retain all unsold tickets for one year from the date of the event. d) Tickets shall be consecutively numbered. e) The following information must be on each ticket: i) the licence number; ii) the name of the licensee; iii) a description of the prizes; iv) the price of each ticket; v) the number of the ticket; vi) the total number of tickets printed. For raffles and penny auctions where tickets are sold and the draw is conducted at a single premises for a period of not more than one calendar day, the licensee is exempt from the requirements of section 3.4 (c) and 3.4 (e) of these terms and conditions. 3.4 TOMBOLAS a) Le titulaire de la licence dolt decerner les prix tel qu'il a ete approuve dans la demande de licence. b) Le titulaire de la licence dolt vendre les billets par transaction au comptant seulement. c) Le titulaire de la licence doit conserver tous les billets non vendus pendant un an a compter de la date oil a lieu ('activite. d) Les billets doivent etre numerotes de fawn consecutive. e) Les renseignements suivants doivent figurer sur chaque billet : i) le numero de la licence; ii) le nom du titulaire de la licence; iii) une description des prix; iv) le prix de chaque billet; v) le numero du billet; vi) le nombre total de billets imprimes. f) Dans le cas des tombolas et des penny auctions of., it y a vente de billets et 00 le tirage a lieu a un meme endroit pour une periode n'excedant pas une journee civile, le titulaire de la licence n'a pas a se conformer aux exigences des parties 3.4 c) et e) des presentes modalites B (06/05) Page 2 of/de 6

15 3.5 WHEELS OF FORTUNE a) The licensee may use chips, tokens or cash as the betting medium. b) The minimum bet is 500 (fifty cents). c) The maximum bet is $2 (two dollars). d) All bets must be in multiples of 500 (fifty cents). e) The maximum payoff odds cannot exceed a ratio of 8 to 1. All bets must be placed before the spin of the wheel. g) The operator must announce the cutoff of bets before spinning the wheel. h) The wheel must complete a minimum of three full revolutions to count as a spin. i) The licensee may obtain wheels of fortune from persons which are not registered under the Gaming Control Act, (4) PROCEEDS AND EXPENSES 4.1 The net proceeds derived from the conduct of the Bazaar shall be used for the charitable or religious objects or purposes in Ontario as approved in the application for licence. 4.2 Any expenses incurred shall be reasonable and shall be directly related to the conduct of the Bazaar. (5) ADVERTISING 5.1 The licensee shall be responsible for the design, placement and payment of any advertisements. 5.2 Advertisements shall clearly state the name of the licensee and the licence number. (6) BOOKS AND RECORDS 6.1 The licensee shall obtain receipts for each expense incurred. 6.2 The licensee shall maintain a detailed record of how profits from the Bazaar were dispersed. 6.3 The licensee shall maintain books, records and other documents in support of all financial reports or statements. These records shall be kept up to date and be retained for no less than four (4) years from the date of the Bazaar. 3.5 ROUES DE FORTUNE a) Le titulaire de la licence peut utiliser des jetons ou de ('argent comme mise. b) La mise minimale est de 50 (cinquante cents). c) La mise maximale est de 2 $ (deux dollars). d) Toutes les mises doivent etre faites en multiples de 50 IA (cinquante cents). e) La cote maximale ne peut exceder un rapport de 8 pour 1. f) Toutes les mises doivent etre deposees avant que la roue ne commence a tourner. g) La personne chargee de faire tourner la roue doit annoncer la fin des paris avant de faire tourner la roue. h) La roue doit faire un minimum de trois tours complets pour qu'il snit considers qu'elle a fait un tour. Le titulaire de la licence peut obtenir les roues de fortune de personnes qui ne sont pas inscrites en vertu de la Loi de 1992 sur la reglementation des jeux. (4) PRODUITS ET DEFENSES 4.1 Le produit net decoulant d'une vente de charite doit etre utilise a des fins charitables ou religieuses ou aux fins approuvees dans la demande de licence en Ontario. 4.2 Toutes les depenses engagees doivent etre raisonnables et directement liees a la mise sur pied de la vente de charite. (5) PUBLICITE 5.1 Le titulaire de la licence est responsable de la conception, du placement et du paiement de toute publicite. 5.2 Les messages publicitaires doivent indiquer clairement le nom du titulaire de la licence et le numero de la licence. (6) REGISTRES 6.1 Le titulaire de la licence doit obtenir des regus pour toutes les dopenses engagees. 6.2 Le titulaire de la licence doit conserver des dossiers Males sur ('utilisation des profits realises dans le cadre de la vente de charite. 6.3 Le titulaire de la licence doit tenir a jour et conserver les livres, dossiers et autres documents a I'appui de tous les rapports ou etats financiers pendant au moins quatre (4) ans. 6.4 The licensee shall provide officers appointed by the licensing authority and all peace officers unencumbered access to all books and records related to the conduct of the Bazaar and shall deliver these documents to the licensing authority when requested. The books and records may be retained by the licensing authority for audit and investigation purposes. 6.4 Le titulaire de la licence doit donner acces aux agents nommes par l'autorite competente et a tous les agents de la paix a tous les livres et dossiers relatifs a la vente de charite et les remettre a l'autorite competente sur demande. Cette derniere peut conserver ces documents a de fins d'enquete ou de verification B (06/05) Page 3 of/de 6

16 (7) BANKING AND FINANCIAL (7) QUESTIONS BANCAIRES ET FINANCIERES 7.1 The licensee shall open and maintain a separate designated lottery trust account to administer all funds related to the conduct of lottery events. The licensee shall have the option of: a) opening and maintaining one designated lottery trust account to administer all lotteries conducted by the licensee, or; b) opening and maintaining separate designated lottery trust accounts for each type of lottery conducted by the licensee. 7.2 Each designated lottery trust account shall be maintained in the name of the licensee, in trust and shall have the following features: a) cheque writing privileges and monthly statements issued; b) all cheques returned with monthly statement. 7.1 Le titulaire de la licence dolt ouvrir et conserver un compte de loterie en fiducie distinct aux fins de ('administration de tous les fonds relativement a la mise sur pied des loteries. Le titulaire aura le choix : a) d'ouvrir et de conserver un compte de loterie en fiducie designe pour administrer toutes les loteries mises sur pied; ou b) d'ouvrir et de conserver des comptes de loterie en fiducie s6par6s pour chaque type de loterie mise sur pied. 7.2 Cheque compte de loterie en fiducie designe doit etre au nom du titulaire de la licence et devra avoir les caracteristiques suivantes a) tl doit s'agir d'un compte-cheques pour lequel des releves mensuels sont envoyes; b) tous les cheques doivent etre renvoyes avec le releve mensuel. 7.3 Any interest accrued on the lottery trust account shall be 7.3 Tous les interets accumules dans le compte de loterie en used for the charitable purposes of the licensee. fiducie devront etre utilises a des fins charitables par le titulaire de la licence. 7.4 In administering the lottery trust account, the licensee shall: a) appoint a minimum of two signing officers, who shall be bona fide members of the licensee, to administer the account and write cheques; b) deposit into the account all monies derived from the operation of any and all lottery events. Monies shall be deposited as soon as it is practical to do so; c) ensure all withdrawals are made by cheque; d) ensure cheques are written only for the payment of the expenses incurred in the conduct of the lottery and the donation of net proceeds for the charitable purposes approved on the application for licence. 7.5 The licensee shall not: a) i) where only one designated lottery trust account is maintained, deposit monies received from any source other than lottery events conducted by the licensee into the designated trust account, or; ii) where a separate designated trust account for Bazaar lotteries has been established, deposit monies received from any other source into the designated Bazaar lottery trust account. b) transfer funds from the designated lottery trust account into an operating or general account of the licensee; 7.4 Le titulaire de la licence doit se conformer aux exigences suivantes dans le cadre de ('administration du compte de loterie en fiducie : a) nommer au moins deux signataires autorises qui sont des membres veritables de ('organisation titulaire de la licence pour s'occuper de l'administration du compte et de remission des cheques; b) deposer dans le compte, et ce le plus rapidement possible, toutes les sommes decoulant de ('exploitation des loteries; c) veiller a ce quo tous les retraits soient faits par cheque; d) veiller a ce que les cheques ne soient emis que pour le paiement des depenses engagees dans le cadre de la mise sur pied dune loterie et pour les dons du produit net aux fins charitables approuvees dans la licence. 7.5 Le titulaire de la licence ne doit pas : a) i) dans le cas oia it n'y a qu'un soul compte de loterie en fiducie design& y d6poser des sommes provenant dune source autre que les loteries exploitees par le titulaire lui-meme; dans le cas ou un compte en fiducie distinct a et6 ouvert pour les ventes de charite, y deposer des sommes provenant d'autres sources que les ventes de charite; b) transferor des fonds du compte de loterie en fiducie designe dans un autre compte au titre du fonctionnement ou dans un compte general a son nom; 3010 B (06/05) Page 4 of/de 6

17 c) close the designated lottery trust account until all monies have been donated to approved charitable purposes and a report has been submitted to the licensing authority. 7.6 Where only one designated lottery trust account is maintained, the licensee shall maintain ledgers outlining financial details of each lottery event conducted including proceeds derived from each, expenses paid in the conduct of each lottery event, and a list of how proceeds have been dispersed. (8) REPORTING REQUIREMENTS 8.1 The licensee shall provide the licensing authority with a financial report outlining the results of the Bazaar on the prescribed form. 8.2 The financial report shall be filed within 30 days of the date of the event. The licensing authority may request additional documents to substantiate the results of the event. 8.3 The licensee shall provide the licensing authority(ies) with a verified financial statement on a yearly basis outlining the financial details of all lottery events conducted. The financial statement must be submitted within 180 days of the organization's year end. c) fermer le compte de loterie en fiducie designe avant que tout ['argent ait ete donne aux fins charitables approuvees et qu'un rapport ait ete soumis a l'autorite competente. 7.6 S'il n'y a qu'un seul compte de loterie en fiducie designe, le titulaire de la licence doit conserver des grands livres distincts indiquant les details financiers de chaque activite de loterie mise sur pied, y compris les produits tires, les depenses engagees et la repartition des produits pour chaque activite. (8) PRESENTATION DES RAPPORTS 8.1 Le titulaire de la licence devra presenter a l'autorite competente, sur la formule prescrite a cet effet, un rapport financier decrivant les resultats de la vente de charite. 8.2 Le rapport financier doit etre depose dans les 30 jours suivant la date de ('activite. L'autorite competente peut demander que soient deposes les documents supplementaires juges necessaires pour justifier certains points particuliers. 8.3 Le titulaire de la licence doit presenter chaque annee a l'autorite competente les etats financiers verifies dans lesquels figurent les details de nature financiere relativement a toutes les loteries mises sur pied. Les etats financiers doivent etre soumis dans les 180 jours suivant la fin de I'exercice financier de ('organisation. 8.4 The type of financial review required will depend on the 8.4 Le type d'examen financier requis dependra du produit net annual net proceeds derived from the conduct of lottery annuel decoulant des loteries. events: a) Licensees which realize net proceeds of less than $50,000 from the conduct of lottery events shall provide a financial statement verified by the signing officers of the lottery trust account and the organization's Board of Directors, or; b) Licensees which realize total net proceeds of $50,000 or greater from the conduct of all lottery events during their fiscal year shall provide to the licensing authority either: i) Financial statements which have been reviewed by a public accountant in accordance with sections 8100 and 8200 of the CICA Handbook; General Review Standards and Reviews of Financial Statements, respectively. In addition, such licensees must also provide a Review Engagement Report, addressing compliance with terms and conditions and regulations relating to the lottery events. The latter report must be prepared by a public accountant in accordance with section 8600 of the CICA Handbook, or; a) Les titulaires qui realisent des profits nets de moins de $ de ('exploitation de loteries doivent presenter un 6tat financier verifie par les signataires autorises du compte de loterie en fiducie et par le conseil d'administration de ('organisation. b) Les titulaires qui realisent des profits nets de $ ou plus de ('exploitation de toutes les activites de loterie au cours de leur exercice doivent presenter a l'autorite competente : i) Les etats financiers qui ont fait ['objet d'un examen par un expert-comptable conformement aux chapitres 8100 et 8200 du manuel de l'icca (Normes generales d'examen et Examen d'etats financiers). De plus, ces titulaires doivent fournir un rapport de mission d'examen, portant sur le respect des modalites et des reglements relatifs aux loteries. Ce rapport doit etre prepare par un expert-comptable conformement au chapitre 8600du manuel de I'ICCA. ii) In the alternative, when a licensee must obtain audited financial statements in normal course, the licensee may submit such audited financial statements if the statements disclose in a clear and concise fashion the financial details of the lottery events conducted. If audited financial statements are Autrement, lorsqu'un titulaire de licence doit dans le cadre de ses activites obtenir des etats financiers verifies, it peut presenter ces etats financiers verifies si ceux-ci fournissent de fawn claire et concise les details financiers de toutes les activites de loteries mises sur pied. Dans ce cas, le titulaire doit aussi presenter un rapport de 3010 B (06/05) Page 5 of/de 6

18 submitted, the licensee must also provide a Review Engagement Report as described above or an Auditor's Report on Compliance with Agreements, Statutes and Regulations prepared by a public accountant in accordance with section 5815 of the CICA Handbook. 8.5 Where requested, the licensee shall provide an audited financial statement to the licensing authority within 120 days of the request or such other time as period as may be imposed by the licensing authority. 8.6 The licensee may use lottery proceeds to pay for expenses related to the preparation of the yearly financial statements. This expense shall not be included in any expense maximum within these terms and conditions. mission d'examen tel que decrit ci-dessus ou un rapport de verification sur le respect de dispositions contractuelles, legates ou reglementaires prepare par un expert-comptable conformement au chapitre 5815 du manuel de l'icca. 8.5 Le titulaire de la licence doit presenter sur demande l'autorite competente les etats financiers verifies dans les 120 jours suivant une telle demande ou dans la periode fix6e par l'autorite competente. 8.6 Le titulaire de la licence peut payer les frais lies a la preparation des etats financiers annuels a meme le produit des loteries. Ces frais ne doivent toutefois pas etre inclus dans les montants maximums au titre des depenses indiques dans les presentes modalites 3010 B (06/05) Page 6 of/de 6