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Trust Account

Lottery Licensees are required to deposit proceeds derived from lottery events into an account designated as a trust account by the financial institution in which it is held.

Designated Lottery Trust Accounts

Licensed organizations are required to have a Canadian dollar trust account(s) for lottery proceeds. Organizations have the option of opening a trust account for each type of lottery event or consolidating trust accounts as follows:

  • An account for proceeds derived from lottery events licensed by the Registrar of Alcohol and Gaming other than break open tickets (Provincially-issued licences); and
  • An account for proceeds derived from break open ticket lottery events licensed by the Registrar (Provincially-issued licences).

Organizations that are permitted to accept American currency must also maintain a separate trust account for lottery proceeds in American dollars.

The Terms and Conditions for each type of lottery event set out specific accounting requirements for journals, monthly summaries and bank reconciliation.

For more information about Trust Accounts, please refer to the Lottery Licensing Policy Manual Lottery Licensing Policy Manual or to the Registrar´s Standards – Financial Management and Administration for Bingo Halls where Proceeds are Pooled (PDF available below).

Consolidated Designated Trust Accounts (CDTA)

A Hall Charities Association representing licensees conducting Charitable Gaming Events in a bingo hall where proceeds are pooled are required to have a Canadian dollar Consolidated Designated Trust Account. Lottery proceeds raised from all charitable gaming events conducted must be deposited into this account.

Organizations that are permitted to accept American currency must also maintain a separate Consolidated Designated Trust Account for lottery proceeds in American dollars.

Member organizations of a Hall Charities Association are required to have Designated Lottery Trust Accounts (PDF available below).

The Registrar´s Standards – Financial Management and Administration for Bingo Halls where Proceeds are Pooled (PDF available below) - set out specific accounting requirements for books, records, journals, ledgers, monthly summaries and bank reconciliations.

For more information about Trust Accounts, please refer to the Lottery Licensing Policy Manual Lottery Licensing Policy Manual or to the Registrar´s Standards – Financial Management and Administration for Bingo Halls where Proceeds are Pooled (PDF available below).

Application Process

PDF Instructions

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Forms and Guides

Important Application Reminders

  • For PDF forms completed online or offline, please ensure ALL the input information has printed out on your application.
  • For PDF forms filled-in by hand, please ensure you PRINT legibly in black ink.
  • Please ensure ALL required questions are completed. Incomplete, improperly completed or unsigned applications will be returned to applicant.
  • Do not email application forms. Mail application(s) along with ALL supporting documents to:

    Alcohol and Gaming Commission
    Licensing and Registration Branch
    90 Sheppard Avenue East, Suite 200
    Toronto, Ontario M2N 0A4

Please read the "Instructions" portion of the application(s) for supporting document requirements.