Government Notices Respecting Corporations

Notice of Default in Complying with the Corporations Tax Act

The Director has been notified by the Minister of Finance that the following corporations are in default in complying with the Corporations Tax Act.

Notice Is Hereby Given under subsection 241(1) of the Business Corporations Act, that unless the corporations listed hereunder comply with the requirements of the Corporations Tax Act within 90 days of this notice, orders will be made dissolving the defaulting corporations. All enquiries concerning this notice are to be directed to Ministry of Finance, Corporations Tax, 33 King Street West, Oshawa, Ontario L1H 8H6.

M. Kalsbeek
Director, Companies and Personal Property Security Branch
(140-G416)

Cancellation of Certificate of Incorporation (Corporations Tax Act Defaulters)

Notice Is Hereby Given that, under subsection 241(4) of the Business Corporations Act, the Certificate of Incorporation of the corporations named hereunder have been cancelled by an Order for default in complying with the provisions of the Corporations Tax Act, and the said corporations have been dissolved on that date.

M. Kalsbeek
Director, Companies and Personal Property Security Branch
(140-G417)

Certificate of Dissolution

Notice Is Hereby Given that a certificate of dissolution under the Business Corporations Act, has been endorsed. The effective date of dissolution precedes the corporation listings.

M. Kalsbeek
Director, Companies and Personal Property Security Branch
(140-G418)

Financial Services Commission of Ontario

Pre-approved Framework Guideline for Grade I and II Whiplash Associated Disorders
Superintendent’s Guideline No. 06/07

July 2007

1. Introduction

   This Guideline is issued pursuant to Section 268.3 of the Insurance Act for the purposes of the Statutory Accident Benefits Schedule (Sabs).

   This Guideline replaces the Pre-approved Framework Guideline for Whiplash Associated Disorder Grade I Injuries With or Without Complaint of Back Symptoms - Superintendent’s Guideline No. 04/07, June, 2007 and the Pre-approved Framework Guideline for Whiplash Associated Disorder Grade II Injuries With or Without Complaint of Back Symptoms - Superintendent’s Guideline No. 05/07, June, 2007.

   For the purposes of this Guideline, the terms “injury” and “injuries” have the same meaning as “impairment” and “impairments” respectively, and “regulated health professional” has the same meaning as “member of a health profession” as defined in the Sabs.

   This Guideline is effective for new Pre-approved Framework (Paf) Treatment Confirmation Forms (Ocf-23) that are submitted by a health practitioner on or after October 1, 2007, or when the insurer has waived the requirement for an Ocf-23 on or after October 1, 2007. The previous Wad I and Wad Ii Guidelines remain in effect for Ocf-23 forms that are submitted by a health practitioner before October 1, 2007, or when the insurer has waived the requirement for an Ocf-23 before October 1, 2007.

   The objective of this Guideline is to:

   1. Speed access to rehabilitation for persons involved in auto accidents;
   2. Improve utilization of health care resources; and
   3. Provide certainty around cost and payment for insurers and health practitioners.

   Consistent with these objectives, this Guideline sets out:

   1. The goods and services that may be provided to an insured person who has sustained a Grade I or Grade Ii Whiplash Associated Disorder (Wad I or Wad Ii); and
   2. The goods and services that, if provided to the insured person, will be paid for by the insurer without insurer approval.

   This Guideline is focussed on the application of a functional restoration approach, in addition to the provision of interventions to reduce or manage pain or disability, in the management of Grade I and Grade II Whiplash Associated Disorders in the acute and sub-acute phases of the injury.

2. Impairments that come within this Guideline

   Subject to the exceptions listed in Section 3, below, an insured person’s impairment comes within this Guideline if he/she has a Wad I or Wad II injury.

   The insured person may experience complaints and/or symptoms associated with a Wad I or Wad Ii injury such as: non-radicular back symptoms, shoulder pain, referred arm pain (not from radiculopathy), dizziness, tinnitus, headache, difficulties with hearing and memory acuity, dysphagia and temporomandibular joint pain. The Guideline shall continue to apply to insured persons who experience additional complaints and/or symptoms as long as the health practitioner believes that these complaints and/or symptoms can be effectively managed within the timeframe and scope of the Guideline interventions.

3. Impairments that do not come within this Guideline

   An insured person’s impairment does not come within this Guideline if the insured person has specific pre-existing and/or accident related occupational, functional or medical circumstances that:

   1. Preclude the insured person from being able to fully participate in the functional restoration model; or Require concurrent treatment in addition to the treatment that is provided within this Guideline,

   and

   2. Constitute compelling reasons why other goods or services are preferable to those provided for within this Guideline.

4. Providers able to deliver services within this Guideline

   Providers who are able to deliver services within this Guideline are any health practitioners, as defined by the Sabs, who are authorized by law to treat the injury and who have the ability to deliver the interventions included in this Guideline. The health practitioner may also co-ordinate the provision of services by other regulated health professionals, or may directly supervise the provision of services to the insured person by one or more other health providers.

5. Changing health practitioners within this Guideline

   Insured persons who are already receiving services under this Guideline may occasionally decide to change their health practitioner. In this case, the new health practitioner will inform the insured person’s insurer, who will advise the new health practitioner as to what services have already been provided under the Guideline. The health practitioner will then resume delivery of Guideline services at whatever stage is most appropriate in meeting the insured person’s needs. Payment of the new health practitioner will be limited to the balance of the remaining services under this Guideline.

6. Definitions

   This Guideline is focussed on the application of a functional restoration approach in the management of Grade I and II Whiplash Associated Disorders in the acute and sub-acute phases of the injury.

   For the purposes of this Guideline:

   1. Whiplash refers to an acceleration-deceleration mechanism of energy transfer to the neck that may result in bony or soft-tissue injuries and may lead to a variety of clinical manifestations called Whiplash-Associated Disorders (Wad) as set out in the Société de l’assurance automobile du Québec’s Task Force Report titled “Redefining Whiplash and its Management”, published in the April 15, 1995 edition of Spine.
   2. Wad I or Grade I whiplash-associated disorder refers to a disorder in which the insured person with a whiplash injury presents with complaints of neck pain, stiffness, or tenderness but has no physical signs or findings.
   3. Wad Ii or Grade II whiplash-associated disorder refers to a disorder in which the insured person with a whiplash injury presents with complaints of neck pain, stiffness, or tenderness, as well as musculoskeletal sign(s), including decreased range of motion and/or point tenderness.
   4. Functional restoration refers to an approach in which the regulated health professional is oriented toward function and to the delivery of interventions that help the insured person to reduce or manage his/her pain. Interventions are focused on what the insured person needs to do in order to function in his/her home and work environment. The insured person is assessed to determine the level of current functioning relative to these critical demands and any functional limitations that have arisen as a result of the injury. The interventions delivered by the regulated health professional are then designed to address these areas of limitation such that the individual will be able to maintain and/or resume normal activities at home and at work
   5. The acute phase of treatment refers to weeks 1 – 3 following the initial visit.
   6. The sub-acute phase of treatment refers to weeks 4 – 6 following the initial visit.
   7. The post-PAF phase of treatment refers to weeks 7 – 8 following the initial visit.
   8. Recommended interventions refers to interventions that are ideally provided to the insured person by the health practitioner each time the insured person attends the health practitioner’s clinic to receive PAF services.
   9. Discretionary interventions refers to interventions that are not necessarily provided each time the insured person attends the health practitioner’s clinic to receive PAF services, but rather are provided at the discretion of the health practitioner based upon the specific needs of the insured person. The use of the term “discretionary” to describe specific interventions that fall into this category should not be interpreted to mean that these interventions are less important in the treatment of the insured person.

7. PAF Guideline flowchart

   The following flowchart represents both the elements and sequence of activities within this Guideline and is intended to be used as a visual guide and quick reference to those who are involved in the delivery and management of services under this Guideline. Each of the elements of this flowchart is described in more detail in the remainder of this document

   

8. The initial visit

   1. Timing, duration and number of sessions during the initial visit

      The initial visit and all components thereof, will take place on the same day and will ideally occur as soon as possible following the date of accident in order to be consistent with the scientific evidence and to support early/timely intervention. Health practitioners are encouraged to commence intervention during the initial visit.

   2. Components of the initial visit

      In assessing the insured person, the health practitioner will be responsible for:

      The interventions that are recommended during the initial visit include:

      The interventions that may be provided during the initial visit, at the discretion of the health practitioner, include:

      1. Assessment

         It is understood that the review and documentation of functional status and psychosocial risks factors is within the scope of practice of the health practitioner and does not involve a formal psychological assessment. While it is recommended that the health practitioner employ standardized tools and instruments in the review of functional status and psychosocial risk factors, the specific tools used are left to the discretion of the individual health practitioner.

         • Undertaking a history, including:
           • Demographics;
           • Prior history of injury, illness and/or disability;
           • Prior history of neck problems and/or whiplash injury;
           • Prior history of assessment and treatment;
           • Circumstances and mechanism of the current injury;
           • Symptoms associated with the current injury; and
           • Severity of symptoms associated with the current injury.
         • Completing a physical examination, including:
           • Assessment of general condition;
           • Inspection;
           • Palpation for tender points;
           • Determination of range of motion;
           • Neurological examination; and
           • Assessment of associated injuries.
         • Reviewing and documenting functional status and psychosocial risk factors including:
           • Changes in the insured person’s functional status as a result of the injury and any associated functional limitations in his/her ability to perform work, home or school related functional demands;
           • Psychosocial issues experienced by the insured person as a result of the injury; and
           • Other risk factors that are complicating or acting as barriers to recovery from the injury.
         • Identifying the diagnosis and/or impairment description, including;
           • The Primary Diagnosis/Impairment Description (Icd 10 Codes); and
           • The Secondary Diagnosis/Impairment Description (Icd 10 Codes).
         • Obtaining the insured person’s informed consent to participate in the Paf and recording consent on the Paf Treatment Confirmation Form (Ocf-23) (or elsewhere as appropriate if the insurer waives the requirement for the Ocf-23)
         • Through discussion with the insured person, confirming the insurance coverage (if known by the insured person) including:
           • Obtaining the insured person’s automobile insurance company, policy number and the name of the adjuster;
           • Determining if the insured person has any other insurance coverage for services (e.g. extended healthcare coverage); and
           • Determining if the insured person has contacted his/her insurance company. If contact with the insurance company has not yet occurred, the health practitioner will encourage the insured person to do so and to complete the Application for Accident Benefits (OCF–1).
         • Through discussion with the insured person, confirming the employment status to determine:
           • If he/she was working at the time of the accident;
           • If he/she was a care giver at the time of the accident; and
           • If the injuries are preventing the insured person from fulfilling his/her work or care giving responsibilities.

      2. Recommended interventions during the initial visit

         The health practitioner will, as appropriate, encourage the insured person to remain active and maintain normal activities as an important factor in facilitating his/her recovery. In so doing, the health practitioner will focus on improvement in function and will encourage the adoption of an active, positive and realistic attitude toward recovery.

         The health practitioner will, as appropriate, provide reassurance to the insured person regarding his/her injuries and the recovery process and will inform the insured person that most people with Wad I and Wad Ii are able to return to a pre-accident level of functioning within the first few weeks following the injury.

         The health practitioner will, as appropriate, distribute the brochure “Getting the Facts About Whiplash” (attached as Appendix A) and will educate the insured person regarding whiplash injuries, the symptoms that can be expected, the natural healing process and his/her prognosis for recovery.

         The health practitioner will, as appropriate, demonstrate and provide advice on how the insured person should safely and regularly exercise his/her neck. The health practitioner will customize an exercise program for the insured person to engage in at home, at work or at school.

         • The activity prescription
         • Reassurance
         • Education
         • Home exercise program

      3. Discretionary interventions during the initial visit

         If, based upon the initial assessment of the insured person, the health practitioner determines that the insured person would benefit from exercise and functional activities during the initial visit to facilitate his/her recovery and return to function, the health practitioner may provide these interventions. The types of exercises and functional activities should be based on the specific needs and functional requirements of the insured person and the clinical judgment of the health practitioner. The exercises and functional activities referred to in this section are supervised within the clinic environment and may include, but are not limited to:

         If, based upon the initial assessment of the insured person, the health practitioner determines that the insured person would benefit from mobilization and/or manipulation during the initial visit to facilitate his/her recovery and return to function, the health practitioner may provide these interventions. It should be noted that the scientific evidence indicates that during the acute phase, mobilization and manipulation are most effective in managing Wad I or Wad Ii when combined with exercise.

         X-rays may be undertaken with the insured person without the prior approval of the insurer under the following circumstances:

         If, based upon the initial assessment of the insured person, the health practitioner determines that the insured person would benefit from other specific interventions to facilitate pain management, activation and return to function, these interventions may be provided during the initial or subsequent visits. This may include, but not be limited to massage therapy. The health practitioner should keep in mind the scientific evidence regarding the most appropriate interventions in the management of Wad I or Wad Ii injuries during the acute phase. The scientific evidence also indicates that interventions such as advice to rest and continuous use of a soft collar are contraindicated in the management of this population.

         • Exercise and functional activities
           • Range of motion exercises;
           • Muscle re-education; and
           • Low load isometric exercise to restore appropriate muscle control and support to the cervical region.
         • Mobilization and manipulation
         • Diagnostic imaging
           • The fees charged do not exceed those listed in Appendix C and any available funding from Ohip or collateral insurance is utilized before the insurer is charged;
           • No other comparable x-rays have been taken by another health practitioner or facility since the accident; and
           • The insured person displays one or more of the following:
             • Suspicion of a bony injury;
             • Suspicion of degenerative changes, instability or other conditions of sufficient severity that counter indications to one or more interventions must be ruled out;
             • Suspicion of rheumatoid arthritis;
             • Suspicion of osteoporosis; or
             • History of cancer.
         • Other interventions that facilitate pain management, activation and return to function

   3. Recommendations for intervention based on the initial visit

      Based upon the assessment of the insured person, the health practitioner will determine which of the following statements describes the recommendations for intervention at the conclusion of the initial visit:

      1. No additional intervention is required;
      2. Additional intervention is required and is appropriate for this Guideline (therefore the insured person’s impairment comes within the Guideline); or
      3. Additional intervention is required but is not appropriate for this Guideline (i.e., the insured person’s impairment does not come within the Guideline for the reasons described in paragraph 3 of this Guideline).

   4. Documentation and invoicing at the conclusion of the initial visit

      At the conclusion of the initial visit, the health practitioner will complete and submit the Ocf-23 (unless the insurer has waived the requirement for the Ocf-23).

      At the conclusion of the initial visit, the health practitioner may complete and submit the Auto Insurance Standard Invoice (Ocf-21C) in order to generate a payment for the initial visit.

   5. Fee for the initial visit (see Appendix B - Paf Fee Schedule)

      The fee that will be paid for the initial visit is $204.00. This fee will be inclusive of all assessment and intervention services provided during the initial visit. The fee will be payable regardless of how many or what types of interventions are provided during the initial visit.

9. The acute phase

   The insured person continues on to the acute phase of the Guideline if, based upon the assessment undertaken during the initial visit, the health practitioner determines that the Guideline applies to the insured person, and the insured person requires intervention under this Guideline to facilitate recovery and return to function.

   1. Timing, duration and number of sessions in the acute phase

      The acute phase will typically not exceed three weeks in duration and will ideally occur during weeks one, two and three following the date of accident in order to be consistent with the scientific evidence and to support early/timely intervention.

      The sessions during the acute phase are in addition to any intervention provided during the initial visit. It is expected that the regulated health professional will deliver up to 10 sessions in the acute phase. The actual number of sessions delivered and how frequently they occur is based upon the needs of the insured person and the clinical judgement of the regulated health professional.

   2. Components of the acute phase

      1. Recommended interventions during the acute phase

         Throughout the acute phase, the health practitioner will regularly review the clinical status of the insured person and his/her progress toward functional restoration. Based upon the continuing clinical review, the health practitioner will make any necessary modifications in the approach to intervention.

         • Continuing clinical review
         • Activity prescription (as described above under the initial visit)
         • Reassurance (as described above under the initial visit)
         • Education (as described above under the initial visit)
         • Home exercise program (as described above under the initial visit)
      2. Discretionary interventions during the acute phase
         • Exercise and functional activities (as described above under the initial visit)
         • Mobilization and manipulation (as described above under the initial visit)
         • Pain management and coping skills education
         • If, based upon the initial assessment and/or continuing clinical review during the acute phase, the health practitioner identifies that the insured person is displaying signs of distress or difficulties coping with the effects of his/her injury, the health practitioner may introduce pain management and coping skills education to address these barriers to recovery. It is recommended that the health practitioner employ a standardized approach to pain management and coping skills education however the specific approach is left to the discretion of the individual health practitioner.
         • Diagnostic imaging (as described above under the initial visit)

         • Ancillary goods or services

           With prior insurer approval, certain ancillary goods or services may be provided by a regulated health professional while the insured person continues to be covered by this Guideline.
           For the purposes of this Guideline, the ancillary goods or service which may be requested in the acute phase is the onsite work/home/school based review and intervention.

           The onsite work/home/school based review and intervention is specifically intended to address the insured person’s functional issues and promote return to function. It is expected that this service will be required under this Guideline only when the insured person is experiencing significant challenges performing his/her functional requirements at work, at home or at school.

           In the event that the initial assessment and/or continuing clinical review during the acute phase reveals that the insured person is encountering significant issues performing functional tasks at work, at home or at school as a result of his/her injuries, an onsite work/home/school based review and intervention may be indicated. In such cases, the health practitioner will, in accordance with Section 37.2 of the Sabs, request prior approval from the insurer on the Ocf-23 (unless the requirement for the Ocf-23 has been waived by the insurer). If the need for the onsite work/home/school based review and intervention is identified after the initial Ocf-23 has been submitted to the insurer, then prior approval for this service will be requested on a separate Ocf-23 (unless the requirement for the Ocf-23 has been waived by the insurer).

           In delivering the onsite work/home/school based review and intervention, the regulated health professional will first undertake an onsite review of the workplace, home or school environment to gain a greater understanding of the significant challenges encountered by the insured person. The insured person will be present during the intervention. Based upon this review, the regulated health professional will intervene appropriately to address any challenges identified with the insured person. Related interventions may include, but are not limited to:

           • Contacting the employer or school administrator (with the insured person’s consent prior to application being made) to gain permission to conduct an onsite visit and to obtain information, such as a job description, where available.
           • Recommending provision of aids and/or devices;
           • Recommending minor modifications to the home, workplace or school environment;
           • Providing instruction in compensatory strategies or alternate approaches to fulfilling functional tasks; and/or
           • Assigning specific functional activities to build up tolerances.

           The regulated health professional will document the onsite work/home/school based review and intervention, along with evidence of associated consents, on the insured person’s file. The format used for this documentation is left to the clinical judgement of the regulated health professional and the requirements of their health regulatory college. The insurer may, from time to time, ask to review a copy of this documentation. The regulated health professional will also summarize the onsite work/home/school based review and intervention on the Pre- approved Framework Extension Request and Discharge Report (Ocf-24).

           The onsite work/home/school based review and intervention is not an assessment for the purposes of determining eligibility for housekeeping, attendant care or income replacement benefits.

         • Other Interventions that will facilitate pain management, activation and return to function (as described above under the initial visit)

   3. Supplementary goods and services during the acute phase

      There may be occasions when the insured person experiences minor secondary injuries and/or symptoms that are not related to the Wad I or Wad Ii injury that require supplementary goods and/or services. In such cases, the health practitioner may provide the supplementary goods and/or services that are deemed necessary, up to a maximum cost of $166.79, without prior approval of the insurer, providing these secondary injuries/symptoms:

      1. Resulted from the same accident as the Wad I or Wad Ii;
      2. Are not of sufficient type or severity to require goods or services beyond those available within this Guideline; and
      3. Can be adequately addressed within the Guideline.
   4. Discharge status during or at the conclusion of the acute phase 
      Based upon continuing clinical review of the insured person and his/her progress during the acute phase, the health practitioner will determine which of the following statements describes the insured person’s status when discharged during or at the conclusion of the acute phase:
      1. No additional intervention is required (specify functional and employment status on the Ocf-24);
      2. Additional intervention under this Guideline is required;
      3. Additional intervention outside this Guideline is required; or
      4. The insured person has been discharged from the Paf because he/she is non-compliant, is not attending sessions or voluntarily withdrew from the Paf.

   5. Documentation and invoicing following the acute phase

      The documentation that is required at the conclusion of the acute phase is determined by the insured person’s discharge status, as described below.

      1. If, after the acute phase, no additional intervention is required, the health practitioner will submit the Ocf-24 with all the relevant sections completed. 
         The health practitioner will also submit an Ocf-21C to bill for the goods and services delivered during the acute phase. This Ocf- 21C must be submitted with the completed Ocf-24.
      2. If, after the acute phase, additional intervention under this Guideline is required, the insured person will continue on to the sub-acute phase and therefore an Ocf-24 is not required at this point. 
         The health practitioner may submit the Ocf-21C to bill for goods and services delivered during the acute phase or may wait until the insured person is discharged from the Paf to submit the Ocf-21C.
      3. If after the acute phase, additional intervention outside this Guideline is required, the health practitioner will submit the Ocf-24 with the relevant sections completed. 
         The health practitioner will also submit an Ocf-21C to bill for the goods and services delivered during the acute phase. This Ocf- 21C must be submitted with the completed Ocf-24. 
         The health practitioner will also inform the insurance company of the intervention outside of the Paf Guideline that is recommended for the insured person via submission of an Ocf-18 or will refer the insured person to another health practitioner, as appropriate.
      4. If during the acute phase, the insured person has been discharged from the Paf because he/she is non-compliant, is not attending sessions or voluntarily withdrew from the Paf, the health practitioner will submit the Ocf-24 with all relevant sections completed. 
         The health practitioner will also submit an Ocf-21C to bill for the goods and services delivered during the acute phase. This Ocf- 21C must be submitted with the completed Ocf-24.
   6. Fees for the acute phase (see Appendix B - Paf Fee Schedule) 
      The block fee that will be paid for the acute phase is $496.52. This fee is payable regardless of the type and number of interventions provided and the number of sessions that the insured person attends.
      The block fee that will be paid when the onsite work/home/school based review and intervention is delivered is $408.00 plus travel and mileage at a rate agreed upon at the time the intervention is approved by the insurer. The onsite work/home/school based review and intervention fee may be billed only once under this Guideline. That is, if this fee is billed during the acute phase, it cannot be billed again during the sub-acute phase.
      The fee for completion of the Pre-approved Framework Extension Request and Discharge Report (Ocf-24) is $83.40. This fee will be billed once under this Guideline when the insured person is discharged from the Paf. 
      The maximum fee for supplementary goods and services under this Guideline is $166.79 and the transfer fee, if an insured person changes his/her PAF health practitioner, is $50.00.

10. The sub-acute phase

    The insured person continues on to the sub-acute phase of the Guideline if, based upon the continuing clinical review undertaken during the acute phase, the health practitioner determines that the Guideline continues to apply to the insured person and the insured person requires additional PAF intervention to facilitate recovery and return to function.

    1. Timing, duration and number of sessions during the sub-acute phase

       The sub-acute phase will typically not exceed three weeks in duration and will ideally occur during the fourth, fifth and sixth weeks following the date of accident in order to be consistent with the scientific evidence and to support early/timely intervention.

       It is expected that the health practitioner will deliver up to 9 sessions in the sub-acute phase. The actual number of sessions delivered and how frequently they occur is based upon the needs of the insured person and the clinical judgement of the health practitioner.

    2. Components of the sub-acute phase
       1. Recommended interventions during the sub-acute phase
          • Continuing clinical review (as described above under the acute phase)
          • Activity prescription (as described above under the initial visit)
          • Reassurance (as described above under the initial visit).
          • Education (as described above under the initial visit)
          • Home exercise program (as described above under the initial visit)
       2. Discretionary interventions during the sub-acute phase
          • Exercise and functional activities (as described above under the initial visit)
          • Mobilization and manipulation (as described above under the initial visit)
          • Pain management and coping skills education (as described above under the acute phase)
          • Diagnostic imaging (as described above under the initial visit)
          • Ancillary goods or services (as described above under the acute phase)
          • Other Interventions that will facilitate pain management, activation and return to function (as described above under the initial visit)
    3. Supplementary goods and services during the sub-acute phase (as described above under the acute phase)

    4. Discharge status during or at the conclusion of the sub-acute phase

       Based upon continuing clinical review of the insured person and his/her progress during the sub-acute phase, the health practitioner will determine which of the following statements describes the insured person’s status when discharged during or at the conclusion of the acute phase:

       1. No additional intervention is required (specify functional and employment status on the Ocf-24);
       2. Additional intervention is required under the PAF Guideline, and therefore an extension of the PAF is required;
       3. Additional intervention is required outside the PAF Guideline; or
       4. The insured person has been discharged from the PAF because he/she is non-compliant, is not attending sessions or voluntarily withdrew from

    5. Documentation and invoicing following the sub-acute phase

       The documentation that is required at the conclusion of the sub-acute phase is determined by the insured person’s discharge status and is as described above under the acute phase.

       However, if after the sub-acute phase, additional intervention under this Guideline is required, the health practitioner may seek approval from the insurer for an extension of PAF interventions without the need to submit an Ocf-23 under section 37.2 of the Sabs (Ancillary Goods or Services). If this approval is granted, it is not necessary for the health practitioner to submit the Ocf-24 or the Ocf-21C at this point given that the insured person will continue on to the post Paf phase. If the insurer does not grant approval for the extension without an Ocf-23, the health practitioner may submit an Ocf-23 under s. 37.2 of the Sabs, or may proceed with submission of the Ocf-24 and Ocf-21C.

    6. Fees for the sub-acute phase (see Appendix B - Paf Fee Schedule)

       The fee that will be paid for the sub-acute phase is $425.32. This is a block fee that is payable regardless of the type and number of interventions provided and regardless of the number of sessions that the insured person attends.

       All other fees (i.e. for onsite work/home/school based review and intervention, forms completion, supplementary goods and services, transfer of health practitioner) are as described in the acute phase and as reflected in the PAF fee schedule (Appendix B).

11. The post PAF phase

    The requirement for an extension of PAF services will only occur when, based upon the continuing clinical review during the sub-acute phase, the health practitioner believes that up to four more PAF interventions are required in order to resolve the injury and for the insured person to successfully return to function. Approval of the insurer, in accordance with section 37.2 of the Sabs, is required for all extensions of PAF services in the post PAF phase.

    1. Timing, duration and number of sessions during the post PAF phase
    2. The post PAF phase will typically not exceed two weeks in duration and will ideally occur during the seventh and eighth week following the date of accident in order to be consistent with the scientific evidence and to support early/timely intervention. It is expected that the health practitioner will deliver up to 4 sessions in the post PAF phase. The actual number of sessions delivered and how frequently they occur is based upon the needs of the insured person and the clinical judgement of the health practitioner.
    3. Components of the post PAF phase 
       The only component of the post PAF phase is the delivery of up to four additional PAF interventions deemed appropriate and necessary by the health practitioner in order to facilitate the insured person’s recovery and return to function.
    4. Discharge status during or at the conclusion of the post PAF phase 
       Based upon continuing clinical review of the insured person and his/her progress during the post PAF phase, the health practitioner will determine which of the following statements describes the insured person’s status when discharged during or at the conclusion of the post PAF phase:
       1. No additional intervention is required (specify functional and employment status on the Ocf-24);
       2. Additional intervention outside of this Guideline is required; or
       3. The insured person has been discharged from the Paf because he/she is non-compliant, is not attending sessions, or voluntarily withdrew from Paf.
    5. Documentation and invoicing following the post PAF phase 
       The documentation that is required at the conclusion of the post PAF phase is determined by the insured person’s discharge status, as is described above under the acute phase.
    6. Fees for the post PAF phase (see Appendix B - Paf Fee Schedule) 
       The fee that will be paid during the post PAF phase is $45.90 per session to a maximum of $183.60 for the entire post PAF phase. All other fees (i.e. onsite work/home/school based review and intervention, forms completion, supplementary goods and services, transfer of health practitioner) are as described in the acute phase and as reflected in the PAF fee schedule (Appendix B).

Appendix A
Getting the Facts about Whiplash Brochure*

Getting the facts about Whiplash: Grades I and II

People injured in car accidents sometimes experience a strain of the neck muscles and surrounding soft tissue, known commonly as whiplash. This injury often occurs when a vehicle is hit from the rear or the side, causing a sharp and sudden movement of the head and neck. Whiplash may result in tender muscles (Grade I) or limited neck movement (Grade II). This type of injury is usually temporary and most people who experience it make a complete recovery. If you have suffered a whiplash injury, knowing more about the condition can help you participate in your own recovery. This brochure summarizes current scientific research related to Grade I and II whiplash injuries.

Understanding Whiplash

• Most whiplash injuries are not serious and heal fully.
• Signs of serious neck injury, such as fracture, are usually evident in early assessments. Health care professionals trained to treat whiplash are alert for these signs.
• Pain, stiffness and other symptoms of Grades I or II whiplash typically start within the first 2 days after the accident. A later onset of symptoms does not indicate a more serious injury.
• Many people experience no disruption to their normal activities after a whiplash injury. Those who do usually improve after a few days or weeks and return safely to their daily activities.
• Just as the soreness and stiffness of a sprained ankle may linger, a neck strain can also feel achy, stiff or tender for days or weeks. While some patients get better quickly, symptoms can persist over a longer period of time. For most cases of Grades I and II whiplash, these symptoms gradually decrease with a return to activity.

Daily Activity and Whiplash

• Continuing normal activities is very important to recovery.
• Resting for more than a day or two usually does not help the injury and may instead prolong pain and disability. For whiplash injuries, it appears that “rest makes rusty.”
• Injured muscles can get stiff and weak when they’re not used. This can add to pain and can delay recovery.
• A return to normal activity may be assisted by active treatment and exercises.
• Cervical collars, or “neck braces,” prevent motion and may add to stiffness and pain. These devices are generally not recommended, as they have shown little or no benefit.
• Returning to activity maintains the health of soft-tissues and keeps them flexible - speeding recovery. Physical exercise also releases body chemicals that help to reduce pain in a natural way.
• To prevent development of chronic pain, it is important to start moving as soon as possible.

Tips For Return To Activity

• Avoid sitting in one position for long periods.
• Periodically stand and stretch.
• Sit at your workstation so that the upper part of your arm rests close to your body, and your back and feet are well supported.
• Adjust the seat when driving so that your elbows and knees are loosely bent.
• When shopping or carrying items, use a cart or hold things close to the body for support.
• Avoid contact sports or strenuous exercise for the first few weeks to prevent further injury. Ask your health professional about other sporting or recreational activities.
• Make your sleeping bed comfortable. The pillow should be adjusted to support the neck at a comfortable height.

Treating Whiplash

• Research indicates that successful whiplash treatment requires patient cooperation and active efforts to resume daily activity.
• A treating health care professional will assess your whiplash injuries, and discuss options for treatment and control of pain.
• Although prescription medications are usually unnecessary, temporary use of mild over-the-counter medication may be suggested, in addition to ice or heat.
• Your treating health care professional may recommend appropriate physical treatment.

Avoiding Chronic Pain

• Some whiplash sufferers are reluctant to return to activity, fearing it will make the injury worse. Pain or tenderness may cause them to overestimate the extent of physical damage.
• If your health professional suggests a return to activity, accept the advice and act on it.
• Stay connected with family, friends and co-workers. Social withdrawal can contribute to depression and the development of chronic pain.
• If you are discouraged or depressed about your recovery, talk to your health professional.
• Focus on getting on with your life, rather than on the injury!

Preventing Another Whiplash Injury

• Properly adjusting the height of your car seat head restraint (head rest) will help prevent whiplash injury in an accident. In an ideal adjustment, the top of the head should be in line with the top of the head restraint and there should be no more than 2 to 5 cm between the back of the head and the head restraint.

This brochure provides general information about whiplash injuries. It does not replace advice from a qualified health care professional who can properly assess a whiplash injury and recommend treatment.

The information highlights the latest available scientific research on whiplash and has been endorsed by the following groups:
Insurance Bureau of Canada (Ibc) 
Ontario Chiropractic Association (Oca) 
Ontario Massage Therapist Association (Omta) 
Ontario Physiotherapy Association (Opa) 
Ontario Society of Occupational Therapists (Osot)

*This brochure was originally released in 2003 and is available at www.ibc.ca.

Appendix B
PAF Guideline Fee Schedule

Appendix C
Payment Schedule for X-Rays

(140-G419A)

Capital Adequacy Guideline for Ontario’s Credit Unions and Caisses Populaires

February 1, 2007

1. Introduction

   During the past two years the Ministry of Finance, in collaboration with the Financial Services Commission of Ontario and the Deposit Insurance Corporation of Ontario, has been working with the representatives of the credit unions and caisses populaires to modernize the Credit Unions and Caisses Populaires Act, 1994. This review has resulted in new capital and lending rules, effective February 1, 2007. This document provides guidance to Ontario credit unions and caisses populaires on the new capital adequacy rules that were introduced by the Ontario Regulation 560/06, which amended Regulation 76/95. The guideline provides the framework for the credit unions and caisses populaires to maintain adequate capital pursuant to the act and regulation.

   This document replaces the Capital Adequacy Guideline for Ontario’s Credit Unions and Caisses Populaires that was first published on March 1, 1995. The term “institutions” in this document refers to credit unions and caisses populaires.

   1. Overview of Major Changes

      Class 1 and Class 2

      Effective February 1, 2007, all institutions will be designated Class 1 or Class 2 based on the following criteria:

      Class 1 – These institutions are smaller, less complex credit unions that have less than $50 million in total assets and do not make commercial loans. These institutions are subject to quantitative limits prescribed by the regulation for each class of loan they make. These limits have been updated in two revised tables for individual and aggregate limits. These institutions are subject only to the simple capital test known as the leverage test. The updated, simplified rules maintain the same high level of system soundness and consumer protection, without imposing complex regulatory requirements that require sophisticated compliance mechanisms.

      Class 2 – These institutions have more than $50 million in total assets or make commercial loans. These institutions are required to establish prudent lending limits for each class of loans they make (e.g. commercial, personal etc.) These institutions are subject to two capital adequacy tests: the capital to asset (leverage) test and the risk- weighted test based on international standards known as “Basel II” capital test.

      Graduating From Class 1 to Class 2

      An institution may graduate from Class1 to Class 2 when the total asset size on its most recent audited financial statements exceed $50 million. In accordance with the regulation on lending policy and procedure manuals, preparation should be made when total assets approach $50 million and the institution will have to comply with the lending regulations for Class 2 institutions. An institution may also become a Class 2 institution upon application to the Superintendent to make commercial loans, subject to meeting the conditions described in the regulation. A change will also occur if the combined assets of amalgamating institutions exceed $50 million. Once an institution becomes a Class 2 institution it cannot revert back to Class 1 either as a result of a change in its total assets to below $50 million or a as a result of ceasing to make commercial loans.

      Changes in the Calculation of the Regulatory Capital

      • In addition to goodwill, all intangible assets are to be deducted from tier 1 capital. Previously, only goodwill was deducted.
      • Certain portions of loan loss provision are to be included in regulatory capital

      Capital to Risk Weighted Asset Ratio

      This ratio for Class 2 institutions now includes, lower risk weighting for smaller commercial loans, increased risk weighting for certain delinquent loans, different risk weighting for commercial loans with a credit rating from an specified credit rating agency, a percentage charge for operational risk on average financial margin and non-interest income over the last three fiscal years of the institution and a percentage charge for the institution’s exposure to interest rate risk.

2. Capital Adequacy

   Institutions are required to meet capital adequacy standards prescribed by the regulations as well as these guidelines. For this purpose, the Superintendent has established minimum standards. The first requires a minimum level of capital in relation to a unit’s total assets applicable to all institutions. The second focuses on the credit risk of specific on-and off-balance sheet asset categories, applicable to only Class 2 institutions.

   Similarly, leagues are required to meet capital adequacy standards prescribed by the regulations as well as these guidelines. For this purpose, the Superintendent has established for leagues one minimum standard at 5%: a capital-to-assets test. This provides an overall measure of the adequacy of league’s capital in relation to its assets.

   Institutions must meet capital adequacy requirements on both an unconsolidated basis (i.e. the legal entity) and a consolidated basis unless the Superintendent permits otherwise. The consolidated basis includes all of the institution’s subsidiaries as defined by The Credit Unions and Caisses Populaires Act 1994, S.O.1994, except insurance subsidiaries or other regulated financial institutions whose leverage is inappropriate for a deposit-taking institution and who, because of their size, would have a material impact on the consolidated entity.

   1. Capital-to-Assets (Leverage Test)

      The Leverage Test is applicable to both Class 1 & 2 institutions. The capital-to-assets ratio is calculated by dividing the institution’s total capital by its total assets. The required levels of capital are outlined in Part V of the Regulations made under the Act.

      Leverage Test

      Regulatory capital expressed as a percentage of total assets. The minimum ratio for Class1 institutions will be 5%. The minimum leverage ratio for Class 2 institutions will decrease from 5% to 4% over the next three years.

   2. Risk-Based Capital (Bis Ii Test)

      Risk Weighted Test (applicable for only Class 2 institutions)

      The BIS II ratio is 8%, calculated by assigning risk weighted values for all the assets of the institutions and applicable operational risk and interest rate risk.

      Under the risk-based capital adequacy framework, a financial institution’s minimum capital requirement is defined as a ratio of total capital (the numerator) divided by risk-weighted assets and risk-weighted off-balance sheet items (the denominator). Generally, the risk weighting will be assigned based on an assessment of the counterparty or, if relevant, of the guarantor or of the collateral. The regulation and/or guidelines have been amended to incorporate revised risk-weighting for certain categories and include operational risk and interest rate risk elements. The guidelines may be adjusted in future by the Superintendent so that other risks - position risk, and foreign exchange risk - may be formally considered.

   3. Payment of Dividends

      The Superintendent may, according to the terms of the variance issued to the unit, limit its ability to pay dividends. In general, the Superintendent will exercise his discretion according to the following criterion: if the risk-based capital ratio or the capital-to-assets ratio is below the prescribed level, cash dividends will not be permitted, but share dividends may be permitted.

      Although the guidelines do not prescribe a minimum level of retained earnings, the Superintendent continues to view retained earnings as a preferred form of equity. Where an institution makes a dividend payment from previous years earnings, the Superintendent may view this practice as a potential impairment of capital and erosion of the unit’s financial position and may exercise his discretion under subsection 85(1) to require additional capital. For the purpose of determining capital adequacy for the redemption of shares and payment of dividends including patronage returns, the Accumulated Other Comprehensive Income is not to be included as part of regulatory capital.

   4. Capital Adequacy Requirements for Leagues

      All leagues are required to meet a capital-to-assets test. The capital-to-assets ratio is calculated by dividing the league’s total capital by its total assets. The required level of capital is outlined in Part V of the regulations made under the act and regulation 77/95.

      Leagues will not be required to meet a risk-weighted test. Any league that does not meet its capital adequacy requirement must obtain a variance from the Superintendent. As part of the variance, the Superintendent may set annual targets. A league that falls below these targets will not be permitted to pay a cash dividend but may be permitted to pay a share dividend.

   5. Calculation of the Capital-to-Assets Ratio

      All institutions and leagues will be required to maintain the prescribed level of capital throughout its fiscal year. However, for the purposes of measuring compliance based on the audited financial statements produced at the fiscal year end, an adjustment may be made to “total assets” on the following condition:

      Where an institution or league experiences an unusually large influx of deposits (which would cause it to be in non-compliance with the capital-to-assets test) within the last five business days of its fiscal year end, it may reduce its total assets by these deposits. The amount of these deposits is to be the net amount after deducting withdrawals over the same period.

3. Definition Of Capital

   The three primary considerations for determining whether capital of an institution qualifies for capital adequacy are its:

   1. relative permanence;
   2. freedom from mandatory fixed charges against earnings; and
   3. subordination of legal position to the rights of depositors and other creditors of the credit union.

   Note: The concepts of “permanence,” “freedom from mandatory fixed charges,” and “subordination” are defined in Appendix I.

   Total capital is made up of two tiers. Tier 1 capital (“core capital”) is the highest quality. Tier 2 capital (“supplementary capital”) falls short in either permanence or freedom from charges, but contributes to the overall strength of a financial institution as a going concern. Tier l or tier 2 shares may contain a feature that permits redemption upon the death or expulsion of the member without changing its classification as either tier 1 or tier 2. The capital elements in tier 1 and 2 capital, as well as the various limits, restrictions and deductions to which they are subject, are specified next.

   1. Tier 1 Capital

      Tier 1 capital is restricted to:

      • member equity, defined to include membership shares, contributed surplus, reserves, and retained earnings;
      • 90% of the issued and outstanding qualifying non-cumulative, non-membership shares (where these shares have a 10% redeemability);
      • 100% of qualifying non-cumulative, non-membership shares (where no redeemability feature exists) (see Appendix I); and
      • qualifying minority interests in subsidiaries arising on consolidation of tier 1 capital instruments;
      • investments by the Deposit Insurance Corporation of Ontario or a stabilization authority as approved by the Superintendent.

   2. Tier 2 Capital

      A capital instrument will qualify as tier 2 capital if it has an element of permanence, and has certain characteristics of both equity and debt. The maximum amount of these instruments that can be included in tier 2 capital is 100% of tier 1 capital.

      Tier 2 will include the following instruments:
      Capital instruments that, at a minimum, have these characteristics:

      • 10% of tier 1 capital that are redeemable at the holder’s initiative and have not been redeemed;
      • 90% of the issued and outstanding capital instruments that have a 10% redeemability feature;
      • 90% of the unamortized portion of qualifying redeemable shares and subordinated debentures;
      • 100% of the capital instruments that are not redeemable at the holder’s initiative;
      • 100% of the capital instruments that may be redeemable by the credit union after an initial term of five years;
      • are available to participate in losses without triggering an end to ongoing operations or the start of insolvency proceedings; and
      • allow debt service obligations to be deferred (as with cumulative preferred shares) if the profitability of the credit union/caisse populaire would not support payment;
      • are unsecured, subordinated to the rights of depositors and other creditors of the credit union and fully paid up;
      • Tier 2 will also include any loan loss allowance in excess of a specific loan loss allowance up to:
        • 0.75% of the total assets of the credit union (leverage ratio/test).
        • 1.25% of the risk weighted assets for the credit union (BIS ratio/test).

   3. League Guarantee of Capital

      Where a league or other body provides a guarantee of capital, which is satisfactory to the Superintendent, the amount of this guarantee will be deducted from the capital of the league.

   4. Qualifying Minority Interest

      Minority interests arising on consolidation of an institution’s financial statements with those of its subsidiaries will be included in either tier l or tier 2 capital, provided:

      • the instruments meet the criteria applicable to that category; and
      • are subordinate to the rights of the institution’s depositors.

      If a subsidiary issues capital instruments for the funding of its parent credit union or substantially in excess of its requirements, the terms and conditions of the issue, as well as inter-company transfers, must ensure that members are placed in the same position as if the instrument was issued by the regulated credit union in order for it to qualify as capital on consolidation.

   5. Deductions/Adjustments

      Deductions from tier 1 capital include:

      • Goodwill, unless unconditionally guaranteed;
      • Other identified intangible assets
        • Note: This rule applies to identified intangible assets purchased directly or acquired in conjunction with or arising from the acquisition of a business. These include, but are not limited to, trademarks, core deposit intangibles, mortgage servicing rights and purchased credit card relationships. Identified intangible assets include those related to consolidated subsidiaries and subsidiaries deconsolidated for regulatory capital purposes.

      Deductions from tier 1 and tier 2 capital include:

      • appraisal increases;
      • income tax recoverable that cannot be realized through a carry-back to preceding years;
      • deferred tax debits that will not be realized in the following fiscal year;
      • investments in unconsolidated subsidiaries and in corporations that are accounted for using the equity method of accounting, as well as capital issues between two or more financial institutions that represent, either, directly or indirectly, back-to-back placements.

4. Risk-Weighted Assets

   1. On-balance sheet

      In establishing the denominator of the risk-based capital ratio, the assets of an institution and credit equivalent amounts for off-balance sheet items are assigned risk categories. These risk categories are prescribed under the regulation. Generally, classification is according to the nature of the counterparty or, if relevant, of the guarantor or of the collateral.

      Amounts included in these categories are multiplied by the risk weight for the category, with the resulting weighted values added together to arrive at total risk-weighted assets.

      The amount of assets such as goodwill, intangibles, investments in corporations carried on the equity method of accounting, or back-to-back securities that are deducted from capital are risk weighted at 0%. Where goodwill has been unconditionally guaranteed, it will not be deducted from tier 1 capital.

      Certain types of collateral such as cash, government securities and residential mortgages will be recognized for the purpose of reducing the credit risk of claims. That portion of a claim covered by collateral will be assigned the weight given to the collateral. However the collateral must represent more than 25% of the loan and the credit union/caisse populaire must internally account for the calculation separately.

   2. Off-balance sheet assets (See Appendix II)

      The face amount of an off-balance sheet instrument does not always reflect the amount of the credit risk. To approximate the potential credit exposure, the face amount of the instrument must be multiplied by a credit conversion factor to derive a credit equivalent. Broadly, the credit conversion factors are:

      • 100% direct credit substitutes;
      • 0% unused portions of commitments with an original maturity of one year or less or unconditionally cancelable at any time (e.g. normal line of credit).

      The resulting credit equivalent is then treated in the same manner as an on-balance sheet instrument. It is then assigned the weight appropriate to the counterparty or, if relevant, the weight assigned to the guarantor or the collateral security.

      A commitment involves an obligation (with or without a material adverse change or similar clause) of an institution to fund its member in the normal course of business should the member seek to draw down the commitment. Normally, commitments involve a written contract or agreement and a commitment fee or some other form of consideration.

   3. Commercial loans

      All commercial loans that do not exceed 0.035% of the institution’s total assets and $1.25 million described under paragraph 15(5)3 are rated 75% for risk weighting. Commercial loans not covered under paragraph 15(5)3 the percentage of risk weighting will be 100% unless a different weighting is applicable based on the credit rating of an approved external credit rating agency. For applicable rates see Appendix Iii. Risk weighting on loans that qualify under paragraph 15(7)1 are 150%.

   4. Operational Risk (Regulation 15(9))

      The charge for operational risk is calculated based on average financial margin and non-interest income over the last three fiscal years, exclude any year in which financial margin, when added to non-interest income, did not exceed zero. An example for the calculation has been provided on Appendix IV.

   5. Interest Rate Risk (Regulation 15(12))

      The charge for interest rate risk of the institution’s exposure to interest rate risk. An example has been provided in Appendix V.

Appendix I

Non-Membership Shares (Tier 1)

Other types of shares may qualify as tier 1 instrument depending on their form and substance. Factors to consider include:

• subordination;
• relative permanence; and
• freedom from mandatory fixed charges.

Subordination

These shares must be subordinated to an institution’s depositors and unsecured creditors. If shares are issued by a subsidiary to fund the regulated parent company and are to qualify for capital (minority interest), the terms and conditions of the issue, as well as the inter-company transfer, must ensure that investors are placed in the same position as if the instrument were issued by the regulated parent company.

Permanence

To ensure that these shares are permanent, the following features are not permitted:

• retraction by the holder except under death or expulsion of a member;
• obligation for the issuer to redeem more than 10% of the outstanding shares.

For example, an issue would not be considered non-cumulative if it had a conversion feature that compensated for undeclared dividends. Similarly, a conversion feature that provided a return of capital or compensation for unpaid dividends would be unacceptable.

Free of Mandatory Fixed Charges

Shares included in tier 1 capital cannot offer:

• cumulative dividends;
• compensation to shareholders other than a dividend;
• sinking or purchase funds.

In addition, the non-declaration of a dividend cannot trigger restrictions on the credit union/caisse populaire other than requiring shareholder’s approval before paying dividends on or retiring other shares.

To conform with accepted practice, in the event of non-declaration of a dividend, shareholder’s approval of shares may be sought before:

1. paying dividends on any shares ranking junior to the shares (other than stock dividends in any shares ranking junior to the shares); or
2. redeeming, buying, or otherwise retiring any share ranking junior to the shares (except out of the net cash proceeds of a substantially concurrent issue of shares ranking junior to the shares); or
3. redeeming, buying, or otherwise retiring less than all such shares; or
4. except pursuant to any purchase obligation, sinking fund, retraction privilege, or mandatory redemption provisions attached to any series of shares, redeeming, buying, or otherwise retiring any shares at parity with such shares.

Example of Acceptable Features

Outlined below are some share features that may be acceptable in tier1 capital instruments:

• A dividend that floats at some fixed relationship to an index or the highest of several indices as long as the index or indices are linked to general market rates and not to the financial condition of the credit union/caisse populaire;
• A dividend rate that is fixed for a period of years and then shifts to a rate that floats over an index, plus an additional amount tied to the increase in share dividends if the index is not based on the credit union/ caisse populaire’s financial condition and the increase is not automatic nor of an exploding rate nature; and
• Conversion of shares to another form of shares where the minimum conversion value or the way it is to be calculated is established at the date of issue.

Examples of Unacceptable Features

Examples of unacceptable features in tier 1 capital include:

• An exploding rate share, where the dividend rate is fixed or floating for a period and then sharply increases to an uneconomically high level; and
• An auction rate share in which the dividend is reset periodically based, in whole or part, on the institution’s financial condition.

Amortization

Tier 2 capital components are subject to straight-line amortization in the last five years before maturity or the effective dates governing the holders’ retraction rights. As redeemable shares and subordinated debentures of the credit union/ caisse populaire,- or minority interest shares and qualifying instruments issued by a subsidiary approach maturity, redemption or retraction, such outstanding balances are to be amortized as follows:

Similarly for capital instruments that have sinking funds, amortization of the amount paid into the sinking fund should begin five years before payment is made. This is required because the amount in the sinking fund is not subordinated to the rights of depositors.

Appendix Ii

Off-Balance Sheet Categories

The definitions in this section apply to off-balance sheet exposures.

Direct Credit Substitutes (100% conversion factor)

Direct credit substitutes include guarantees or equivalent instruments backing financial claims. With a direct credit substitute, the risk of loss to an institution is directly dependent on the creditworthiness of the counterparty.

Direct credit substitutes include:

• Guarantees given by the institution on behalf of members to stand behind a member’s financial obligations and to satisfy these obligations should the member fail to do so. For example a guarantee of:
  • existing indebtedness for services;
  • purchase agreements;
  • leases, loans or mortgage payments;
  • certified cheques;
  • sales taxes to the government;
  • existing indebtedness for merchandise purchased;
  • payment of unfunded pension liability;
  • reinsurance of financial obligations.
• Standby letters of credit or other equivalent irrevocable obligations, serving as financial guarantees, such as letters of credit supporting the issue of commercial paper.
• Risk participation in bankers’ acceptance and risk participation in financial letters of credit. Risk participation constitutes guarantees by the participating institutions such that, if there is a default by the underlying obligor, they will indemnify the selling institution for the full principal and interest ctions, where the institution is liable to its customer for any failure to recover the securities lent; and credit derivatives in the book where an institution is selling credit protection.

Appendix III

Long Term Rating Table for Commercial Loans

In most cases, commercial loans under paragraph 15(6)1 are risk weighted at 100% unless a credit rating from a specified external credit rating agency is applicable.

The following are the risk weightings to be applied on commercial loans which exceed 0.035% of the institution’s total assets and $1.25 million per regulation 15(8) where a credit rating as specified is applicable.

Appendix Iv

Operational Risk

An institution’s capital charge for operational risk is calculated as 15% of the average net interest income and all of its other non interest income over the most recent 3 years. A simple example of the calculation is provided.

Note: For periods of less than three years, the average is calculated by using the number of years applicable.

Appendix V

Interest Rate Risk (Irr)

An institution’s capital charge for “Interest Rate risk” is calculated as 15% of the exposure to interest rate risk. The Corporation’s Guidance Note on “Structural (Interest Rate) Risk Measurement and Measurement” provides techniques and criteria to be used by Class 2 institutions to measure the potential IRR impact, expressed in dollars.

(140-G419C)

Ministry of the Attorney General

Civil Remedies for Illicit Activities Office (Cria) 
Statutory Notice 82-07 made under Ontario Regulation 498/06
Attorney General Of Ontario- and -$20,180.00 In Canadian Currency (In Rem) And Pascal Charbonneau

The above captioned civil asset forfeiture proceeding commenced under the Civil Remedies Act has resulted in the sum of $16,144.00 being deposited into a special purpose account.

All individuals or other persons who have suffered pecuniary or non- pecuniary losses (money or non money damages) as a result of the unlawful activity that was the subject of the forfeiture proceeding are entitled to make a claim for compensation.

The Crown, a municipal corporation or a public body that is a member of one of the classes of public bodies prescribed in the regulation that suffered pecuniary losses as a result of the unlawful activity that are expenses incurred in remedying the effects of the unlawful activity are also entitled to make a claim for compensation.

All claims must comply with section 6 of Ontario Regulation 498/06 or they will be denied. Regulation 498/06 may be found at: /laws/regulation/060498/.

To obtain a claim form or if you have any inquiries regarding your entitlement to compensation, please contact Cria toll free at 1-888-246- 5359 or by e-mail to cria@ontario.ca or by Fax to 416-314-3714 or in writing to: 
Civil Remedies for Illicit Activities Office (Cria) 
Ministry of the Attorney General
77 Wellesley Street West, P.O. Box 333 
Toronto, ON M7A 1N3

All completed claims must refer to Notice 82-07 and be received by Cria no later than 5:00:00 pm on October 29^th, 2007 or they will not be considered. Completed claims may be submitted either in writing to the above address or electronically to the above e-mail account or via fax.

You may not be eligible for compensation if you took part in the unlawful activity giving rise to the forfeiture proceeding. Even if you are eligible for compensation, your claim may be denied if you are unable to provide proof of your claim.

(140-G420)

Marriage Act

Certificate Of Permanent Registration as a person authorized to solemnize marriage in Ontario have been issued to the following:

July 9-13, 2007

Re-registrations

Certificates Of Temporary Registration as person authorized to solemnize marriage in Ontario have been issued to the following:

Certificate Of Cancellation Of Registration as a person authorized to solemnize marriage in Ontario have been issued to the following:

Judith M. Hartman
Deputy Registrar General
(140-G421)