Leadership Academy
2014
Typical Chapter Organization
Board of Directors
President
Executive VP
Secretary
VP – Chapter
Development
Past
President
Treasurer
VP – Music &
Performance
VP - YIH
1
Leadership Academy
2014
Chapter President, Secretary and Treasurer
Guide - At a Glance
http://barbershop.org/documentcenter/category/69-chapter-secretarydocuments.html
2
Leadership Academy
2014
Chapter Secretary
Barry Lajeunesse
Ontario District Secretary
blajeunesse@cogeco.ca
Topics to be Covered
•
•
•
•
•
•
•
•
•
•
•
•
Role of the Chapter Secretary
Chapter Secretary Responsibilities & Yearly Calendar
Meetings
Membership Administration
Youth Membership
Rosters and Personnel Changes
eBiz
Liability Insurance & Bonding
Show Clearance, SOCAN, Copyright
Chapter Elections
Online services
Questions
4
Role of the Chapter Secretary
The chapter secretary is, in essence,
the chapter business manager who
keeps the chapter organized and
current in correspondence, report
filing and all administration related to
the operation of the chapter.
5
Chapter Secretary Responsibilities
•
See 2013 Chapter Secretary Manual (CSM), section 1.1
• All board meeting minutes, including any special or nonscheduled meetings and Annual Chapter meeting at which
election of officers takes place.
• Maintains accurate membership records, including submission
of new member applications and ensuring, through ebiz, that
all member information is current and accurate.
• Reports new chapter officer names and addresses through
ebiz.
• Handle license, insurance and show clearance matters.
• Orders chapter supplies.
6
Chapter Secretary Responsibilities
• Maintains chapter legal files (including laws and regulations,
charter, Provincial incorporation documents, bond and
insurance certificates etc.)
• Work directly with Chapter Treasurer and Chapter President
• Distribute District and Society communications
• Remember: Society phone number 1-800-876-SING (7464)
and website - www.barbershop.org and
https://ebiz.barbershop.org/ebusiness/
• Become familiar, and stay current, with the Chapter Secretary
Manual published by the Society – last updated for 2013
7
Regular Activities
•
CSM, s 1.3
Monthly
• New & Dual Membership information/applications to Society.
• Check chapter roster in eBiz for delinquent membership
renewals/upcoming membership renewals and distribute membership
cards received.
• Verifies Society invoices with Chapter Treasurer
• Announces chapter board meeting
• Writes, publishes, and distributes meeting minutes
• Share District & Society correspondence and notices with chapter
members.
8
Regular Activities
Annually
• Jan – Record Bonded members in minutes
• Jan – Remind Chapter President to appoint Nominating and Financial
Review committees
• Apr – Remind Chapter Treasurer that Financial Review is due by May 15th
• May – Update eBiz regarding status of Financial Review filing
• June – Submission of Annual Report to CRA
• Aug – Verify that Nomination Committee is functioning
• Sep – Set date for Annual Membership Meeting and elections.
• Oct – Hold chapter elections by Oct 15th
• Oct/Nov - Complete New Officer Report in eBiz
• Oct/Nov/Dec - Register new officers for Leadership Academy.
9
Meetings
•
CSM, s 3
Robert’s Rules of Order (revised) is an excellent resource to assist your chapter in
running their business meetings
-- however -Your meetings do not need to follow strict Parliamentary Procedures (found in
Robert's Rules of Order) to be run effectively.
• Use consensus, rather than motions, whenever possible
• Use motions, in writing, when dealing with all money matters
• It’s unnecessary to list makers of a motion and second, unless a roll call vote
is called for or a dissenting vote wants to have his vote recorded in the
minutes.
• Do record the outcome of the vote – either carried or defeated.
• Suggestion: label motions/board decisions for easy reference
– YY-##-MM-DD e.g. 13-35-12-15 represents the 35th motion of 2013 and it
was made at the meeting of Dec 15th.
– Create a separate summary of Board motions/decisions using Excel
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Meetings
BEFORE the meeting
• Prepare and publish agenda in collaboration with Chapter President
• Insist on written reports from chapter vice-presidents or committee
chairmen; delivered well in advance of the meeting
• Distribute required meeting materials
DURING the meeting
• Record accurate minutes – but not verbatim, focus on actions/outcomes
• Provide input during meeting discussions.
AFTER the meeting
• Promptly prepare and publish minutes.
• Answer questions coming from the chapter membership.
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Meetings
Quorum
• A quorum is the minimum number of officers or
members required at a meeting in order to conduct
business
• At Chapter Board Meeting 50% (or more) of voting
officers present represents a quorum
• At Annual Membership Meeting 30% (or more) of all
general membership present represents a quorum
12
Membership Administration
•
CSM, s 2
Membership Application Form (Updated for 2013)
• Replaces all previously used forms;
• Is a one sheet/one sided form;
• Handles all applications for new, reinstatement, dual
and transfer memberships; and,
• Can be downloaded from BHS as a fillable PDF
Membership Dues for 2014:
• Society - $120 US
• District - $65 CAN
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Membership Administration
Changes to the Membership Application Form for 2013:
1.
New Section on the left part of the page. This part includes an "opt out"
option for the Membership Pin and Man of Note Pin.
2.
Also in the New Section, the new member can select the digital
membership kit option or for $5 they can choose to have a hard copy
sent. The membership card and membership certificate will still be sent
to the Chapter Secretary.
3.
*** Biggest Change: New Members are automatically signed up for the
EZDues plan. If the member does not wish to be on the EZDues Payment
Plan, they must check the "Opt Out EZDues" box.
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Membership Administration
TIPS:
•
•
•
•
•
Neatness Counts… Print or Type (use fillable form)
Be accurate with information
Be complete
Explore payment options with applicant
Sign the Application (Applicant AND Chapter
Secretary)
• Send to Society immediately with fees
• Follow-up if no response from the Society
Membership Department within two weeks.
15
Youth Membership
Chapter and chapter secretary responsibilities to youth members
under 18-years old (see CSM, s2.2)
• Each chapter must adhere to the Youth Policy Statement of
the Barbershop Harmony Society
• Each youth member must complete two forms:
– Youth Participation form and Youth Membership form and
have them signed by a parent or guardian.
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Youth Membership
• Youth forms are stored by the chapter secretary in the
Chapter Legal File. The signed forms authorizes the youth to
participate in chapter activities at the chapter meeting
location, other locations where activities will take place, and
traveling to those activities.
• The inclusion of youth under 18 years old requires that an
adult member of the chapter will be responsible for and
supervise the youth at all times when he participates in any
chapter activity.
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Rosters and Personnel Changes
Publishing a chapter roster regularly is a duty of the chapter
secretary
• Publish a roster regularly (e.g. quarterly) to reflect any
renewals that have been processed.
• Generate a chapter membership list from Society's “Members
Only” page.
• Ask members to review their information and update, if
necessary.
• Society web page link to “Members Only” can generate a final
roster for you, or you can use the information to construct
your own Roster in Word or Excel.
• Distribute to the membership.
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Rosters and Personnel Changes
Officer Changes
• Record chapter officer changes through ebiz
• Notify the District Secretary of mid-year officer changes via
email
• Annually, by December 1st – update list of chapter officers for
the coming year
– If a mistake is made after the record is accepted you can “remove” it by
entering a Start and End Date of 01/01/1990
• Notify the Society Immediately in the case of a member who
passes away.
– (Membership – Caki Watson - cwatson@barbershop.org)
– Be sure to include member name, membership #, chapter(s), date of
death
– Include copy of obituary from newspaper, if available
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•
CSM s. 10, esp. s. 10.2
eBiz
•
•
•
•
Helps keep chapter membership records organized
Readily shows which members have lapsed membership
It will help you with rosters
Gives an accurate count of membership in the various membership
classifications
• Easy to read and interpret
• Can assist you to determine which members are eligible to compete
• Provides capabilities to find information about members who:
- have dropped out of the hobby
- live within your area, but are not affiliated with a chapter
- need current information to update their membership profile
• Note: the use of any information from eBiz is strictly for barbershop
business only and may never be shared with anyone for marketing
or non-barbershop business.
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eBiz
You can also:
• Pay Society / District Dues online
• Register and pay fees for quartet registration
• Complete Contest Entry (CJ-20) form for chapters and quartets
21
Leadership Academy
2014
Chapter Treasurer
Bruce Herdman
Ontario District Treasurer & VP - Finance
bherdman@bell.net
22
Topics to be Covered
• The role of the Treasurer
• Filing the Chapter’s income taxes
• Ontario Not-for-profit Corporations Act (ONCA)
• Your questions
23
Role of the Treasurer
•
The treasurer holds the Chapter’s funds in trust. It is his responsibility to keep
accurate financial records and to offer sound financial advice to the chapter board.
•
The treasurer should be organized, detail minded and possess a rudimentary
understanding of bookkeeping knowledge.
•
The treasurer pays the Chapter’s bills, including Society bills for music, insurance
and other supplies.
•
The treasurer must ensure that a copy of the prior year financial review of the
Chapter’s records is sent to the Society by May 15 each year. (Note)
•
The treasurer must file the Chapter’s income tax returns no later than 6 months
following the Chapter’s fiscal year end, typically December 31. (Return must be
filed by June 30) (Note)
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Treasurer’s Resources
Manuals
On the Society Web site www.barbershop.org
• Treasurer’s Manual
• Treasurer’s forms
• Chapter Management Guide
On the District Web site www.ontariodistrict.com
• By-Laws, Operations and Procedures Manual
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Treasurer’s Resources
Chapter documentation
• By-laws, minutes, management guide
• Newsletters
People
• Your predecessor
• Other chapter treasurers
• District Treasurer (bherdman@bell.net)
• Heather Verble – Director of Finance, BHS
(hverble@barbershopharmony.org)
26
Chapter Treasurer Manual
You can find the Chapter Treasurer Manual at
this link on the Society’s web site.
http://barbershop.org/document-center/category/70-chapter-treasurer-andexpenses.html
Because most of the information in the manual relates
to U.S. accounting and tax requirements I won’t refer to
it.
Also, Section 6 of the manual refers to Canadian
chapters and most of what is written is incorrect. John
Santora and I are working together to rectify these
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errors.
Chapter Suspension
Causes
• Delinquent payment of Society bills
• Failure to provide financial review to the Society’s
Director of Finance by May 15
Treasurer has primary responsibility to prevent this
from happening!
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Dues
Membership consists of three tiers.
Tier 1 - Local or Chapter dues - used to help pay ongoing Chapter costs such as rental of the
practice hall, purchase of sheet music and learning media and other supplies.
Tier 2 - Ontario District dues - currently $65 annually. District dues are used to help pay the cost
of music education programs for individuals, quartets and chapters. $6 per year for each
regular member and $3.00 per year for each senior and youth (Y2) member are allocated to
the Onta Fame fund to offset the travel costs of chorus and quartet members who qualify for
international competitions.
Tier 3 - International dues - currently $120 (US) annually. International dues are used to help pay
the costs of operating the Barbershop Harmony Society’s office in Nashville, Tennessee. The
Society maintains a music library, arranges and prints music, produces learning media and coordinates conventions, seminars and training sessions. These dues include a subscription to
the "Harmonizer" magazine, published six times each year.
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Dues
Society and District dues are billed to members
• Encourage members to pay their Society and District dues online, through the Members’ Only portal of www.barbershop.org
• members pay applicable chapter dues to chapter treasurer
• Society & District Dues –chapters have different policies as to
payment of dues, such as “Pay-As-You-Sing” but each member is
responsible for the payment of his dues.
• Member is ineligible to participate in chorus and quartet
competitions if dues are delinquent at the time of the
convention
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Chapter Liability Insurance
•
CSM s. 4.3
• The Society carries commercial general liability (bodily injury, property
damage) and non-Society-owned property insurance.
• The Society policy is designed to protect the Society, districts and chapters
from third party claims and judgments arising out of negligence on the
part of the Society, districts or chapters. It does not provide personal
coverage for any individual chapter member or officer arising out of his
own negligence.
• Total coverage limit is $10 million for each occurrence and in aggregate.
• Coverage extends to “afterglows”. Check with the Society regarding legal
liability requirements if liquor is being served.
• Chapters may not be fully covered by the Society policy if they are not
incorporated or are not in compliance with incorporation requirements.
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Chapter Liability Insurance
•
•
•
•
•
•
A current Certificate of Insurance can be downloaded from the Society website.
Use the online Request For Certificate of Insurance form for instances where a
specific Named Insured is required on the certificate.
In the event of a potential liability claim please contact the Director of Finance and
Administration at the Society office immediately. Refer to Secretary Manual for
additional details. (CSM s. 4.3.2)
Participation in the Society liability policy is required and automatic. The Society
pays the premium annually and bills each chapter for a proportionate share of the
cost.
The Society liability insurance coverage extends to all “usual” chapter functions
including shows that have been cleared by the District. Chapter Secretaries must
ensure that shows are properly authorized by the District to avoid any potential
gap in liability coverage.
The Society liability policy does not provide coverage for Chapter owned property.
If this coverage is required it can be obtained from a local insurer or through the
Society for an additional premium.
32
Bonding Service
•
CSM s. 4.4
• A fidelity bond in the amount of $50,000 covers all
chapters and districts. There is a $1,000 deductible
on each claim.
• Chapters are protected in the event their money or
property is misappropriated by an officer, director,
show chairman, ticket chairman, ticket seller, dues
collector or anyone acting in a similar capacity.
• Chapter may not opt out of this coverage.
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Bonding Service
• The chapter officers and director positions specified in the chapter
bylaws are automatically covered under the fidelity bond. (Pres.,
Sec., Treas., VP Chptr Dev, VP Mus & Perf, VP Mktg & PR, Imm Past
Pres, Board Mmbrs-at-Lrge)
• In order to be covered under the bond, any other individuals
holding positions in which money or property is handled (show
chairman, ticket chairman, uniform chairman, chorus property
manager, convention registration chairman, etc.) must be expressly
authorized (by name and position) to handle money or property of
the chapter or district, and minutes of the chapter or district board
meeting must expressly record that authorization, which is done
annually at the first board of directors meeting of the year. During
the year the list of bonded individuals should be updated as
necessary in subsequent meeting minutes.
34
Show Clearance
•
CSM s. 7.3.1
• Chapters must comply with Ontario District Policy 14 – Ontario District
Clearance of Chapter Shows and Events
• Show clearance and SOCAN licence is obtained using the latest version
of the “Application For Show Clearance and SOCAN Licence”
• Complete items 1 & 2 and forward, electronically, to the District
Secretary (Barry Lajeunesse – blajeunesse@cogeco.ca)
• District Secretary will review the show clearance to ensure that no
date conflicts exist.
• Once the clearance is finalized the form will be returned, electronically,
to the Chapter Secretary and you can make as many copies as you
wish.
• Adherence to the above process will help prevent date/performance
conflicts.
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SOCAN
• Once the performance is finished the remaining items (# 4
and # 5) on the “Application For Show Clearance and SOCAN
Licence” can be completed.
• The Chapter Secretary also ensures that the “SOCAN Concert
Logging Report” is also completed thoroughly and accurately.
• One completed copy of each form, along with the required
payment, is sent to SOCAN at the Toronto address shown on
the forms.
• For additional information regarding SOCAN requirements see
tariff 4A1 at http://www.socan.ca/licensees/music-use
• Each Chapter/Performer is responsible for ensuring that they
remain compliant with SOCAN requirements.
36
Copyright
• Review section 4.9 of the Chapter Secretary Manual
• NO UNAUTHORIZED MUSIC!!
• Financial penalties for non-compliance could be
significant
• Choruses and quartets, as part of the their official
entry form for contests, must certify that songs sung
in competition are legal arrangements and comply
with ASCAP and SOCAN rules and regulations,
copyright laws and Society policy.
37
Chapter Elections
• Chapter’s Annual meeting and election of officers must be
held by Oct 15th of each year.
• Notice of the election and announcement of nominees for
each chapter office must be given to all members at least two
weeks prior to the election.
• Secret ballots must be used for any contested positions.
• Minimum required officers: Chapter President, VP of Chapter
Development, VP of Music and Performance, VP of Marketing
and PR (chapters with 25 or more members), Secretary and
Treasurer. The Secretary and Treasurer can be the same
person.
• Report chapter leaders in ebiz by Dec 15th.
• *** For officers continuing their role into the next year DO
NOT modify the Start date of their position. Modify the End
date only.
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Income Taxes
DO CHAPTERS HAVE TO FILE AN
ANNUAL INCOME TAX RETURN ?
The short answer is
“YES”
39
Income Taxes
In order to maintain its Not-for-profit status, a Chapter
must operate strictly in accordance with the stated
purposes of its Letters Patent
• Net income must not inure to the benefit of its members
• The Chapter must not participate or intervene in any political
campaign on behalf of any candidate for public office
• The Chapter must not attempt to influence legislation by
propaganda or otherwise
40
Income Taxes
Not-for-profit Corporations are required to file:
• T2 Short Return
• T1178 General Index of Financial
Information Short
• TSCH546 Corporations Information Act
Annual Return for Ontario Corporations
41
Income Taxes
Let’s take a look at how to complete a Chapter’s
tax return. It is not nearly as daunting as it
may first appear.
The Canada Revenue Agency’s (CRA) tax forms
you will need are accessible on their web site
and are now “fillable forms”.
42
Income Taxes
The forms you must file are:
T2 Short
T1178
Schedule 546
43
Income Taxes
Since the T2 Short, the T1178 and Form 546 are
accessible on the CRA web site and are fillable
forms, let’s go step by step.
In your web browser enter
http://www.cra-arc.gc.ca/menu/AFAF_T-e.html
You will access a web site labeled:
Forms listed by form number
44
Income Taxes
To access the T2 Short, click on the heading ‘T2’ and you will see a series of
forms for T2 beginning with
T2 Corporation Income Tax Return (2012 and later tax years)
Scroll down to
T2Short T2 Short Return (2012 and later tax years)
Click on this link and you are directed to the site:
T2SHORT T2 Short Return (2012 and later tax years)
You can view this form in:
PDF t2short-12e.pdf (121 KB)
PDF fillable/saveable t2short-fill-12e.pdf (306 KB)
Click on t2short-fill-12e.pdf
45
Income Taxes
When you click on the blue hi-lighted
• t2short-fill-12e.pdf
the actual 4 page T2 Short Return is now
available for you to complete.
Save the form to your computer.
46
Income Taxes
The 4 pages of the T2 Short Return form are:
1. Instructions - use this page to guide you through
the completion of the return
2. Schedule 1 S – Net Income (Loss) for Income Tax
Purposes Chapters may ignore this schedule
3. T2 Short Return (2012 and later tax years) – Form
200 S - this is page 1 of the tax return
4. Attachments, Additional information and
Certification – this is page 2 of the tax return
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Income Taxes
Corporate information (Form 200 S) must be fully completed.
 Line 40 of Schedule 200; check off box Number 2 (Other private
corporation)
 Line 85 of Schedule 200; check off box Number 4 (Exempt under other
paragraphs of section 149)
 Line 300 of Schedule 200; if you are entering a negative amount because
of a (net loss) put the number in brackets
Attachments, Additional Information and Certification
 Read and complete all questions
 Complete lines 950 – 957 and, if necessary, lines 958 and 959
 Enter the number 1 (for English) or 2 (for French) on line 990
48
Income Taxes
To access the form T1178 go back to
http://www.cra-arc.gc.ca/menu/AFAF_T-e.html
To access the T1178, click on the heading ‘T1’ and you will see a series of forms
for T1 beginning with
T1-ADJ T1 Adjustment Request
Scroll down to
T1178 General Index of Financial Information - Short
Click on this link and you are directed to the site:
T1178 General Index of Financial Information – Short
You can view this form in:
PDF t1178-11e.pdf (40 KB)
PDF fillable/saveable t1178-fill-11e.pdf (221 KB)
Click on t1178-fill-11e.pdf
49
Income Taxes
When you click on the blue hi-lighted
t1178-fill-11e.pdf
the actual 4 page T1178 form is now available for you to complete. Save the form to
your computer.
Completion of form:
 - Form identifier 100/101 – complete if your chapter maintains accounting for
assets and liabilities.
 - Schedule 125 – complete the Non-farming income statement information portion
(page 2) in detail for accounting reported on your annual financial statement.
 Disregard page 3 Farming income statement information
 Form identifier 141 – complete in detail.
50
Income Taxes
The final form needed is Schedule 546
To access the Schedule 546 go to:
http://www.cra-arc.gc.ca/E/pbg/tf/t2sch546/README.htmlIn
Click on this link and you are directed to the site:
T2SCH546 Corporations Information Act Annual Return for
Ontario Corporations (2009 and later tax years)
You can view this form in:
PDF t2sch546-10e.pdf (59 KB)
PDF fillable/saveable t2sch546-fill-10e.pdf (181 KB)
Click on t2sch546-fill-10e.pdf
51
Income Taxes
When you click on the blue hi-lighted
t2sch546-fill-10e.pdf
Schedule 546is now available for you to
complete.
Save the form to your computer.
52
Income Taxes
• Schedule 546 identifies information related to the corporation. It is my
suggestion that in Part 2, you enter the name and address of the Chapter
Treasurer so that all correspondence from the CRA will be issued to him.
• Part 7 is vitally important as it records the officers and directors of each
chapter. This section need only be completed when there is a change to
the following positions – President, Secretary, Treasurer, Immediate Past
President (IPP) and Executive Vice President (EVP) Use line 816/817 for
the IPP and 866/867 for the EVP.
• You will require a separate page for each change - i.e. incoming officers on
one page; outgoing officers on another.
53
Income Taxes
Mail the completed, dated and signed income
tax returns to:
Canada Revenue Agency
Business Returns Division
1050 Notre Dame Avenue
Sudbury, ON P3A 5C1
54
Income Taxes
And finally,
Send me an email stating that your chapter’s
2013 tax return has been filed
bherdman@bell.net
55
Online Services
• Excellent collection of chapter resources in the Society
Document Centre - http://www.barbershop.org/document-center.html
• Chapter Secretary documents - http://www.barbershop.org/documentcenter/category/69-chapter-secretary-documents.html
• Chapter Treasurer documents - http://barbershop.org/documentcenter/category/70-chapter-treasurer-and-expenses.html
• Membership Documents, including ebiz instructions http://www.barbershop.org/document-center/category/1-membership-documents.html
• Society Contacts - http://www.barbershop.org/contact.html
• Ontario District - http://www.ontariodistrict.com/
• Ontario Yahoo Groups email distribution OntarioDistrict@yahoogroups.com
• Harmony Marketplace – (CSM s. 6) – Chapter Secretary may
charge merchandise, supplies and music to the chapter. Notify
Treasurer of all purchases - http://www.harmonymarketplace.com/
56
Questions
Any concerns or questions?
57
Contact
Barry Lajeunesse
blajeunesse@cogeco.ca
705-474-0534
21 Rowe Ave.
North Bay, ON P1A 1W8
58
Contact
Bruce Herdman
bherdman@bell.net
905-945-3495
13 Ivan Ave.
Grimsby, ON L3M 1W7
59