rsossowie 215 amis08s0 Weslo Hochy egue Sipo0as ae pop tar aed ear Wen gy ea ; Information Return for Corporations Fillng Electronically + Yeshwant ane Cop oe Txt ce a ib Ct ene) (RA) on your baal ~ ts + Byconng Pr 2a sirng Pu, yo sal at tse he here Tx At yuna ha crs wed pp xpi ‘eae cra os pre iene oo ea + Bettini complete yu be ces rae yor conern none a. 1 cuethe sgn eral hi retouch romeo free. * pont ett i amt CRA ules we ak. 1 Moar esarebi esta cota your dace daca star weave so Part 1~ Identification “Western Hockey Leave 12337 7244 REDO Tare aE Yee ae hs amended een? ve O] ne 2014-07-91 2015-06-30 QO» | Part 2 Declaration Ent oon sma, peal, ton yer saprnlncme ae fr wee ee bv: etna en) roo tn prrses ran Scat nl stone er Git 0) _—_—an | Patttacpae e700) Pati stp 708) Pata oxpnteie 70) Pat pate i 7123 = Pa tae 718) Pa acpi 720 . = Pa VL tpl 728) Pata oxo ine 728, Nt pov ae terri pale 70) — 1 3— Cortitiction and authorization $$ $——_——— a ean oo lan on senate! trig fice ef ho cores. cay ne amc caper 2 heme aan, span sh lsc sonora pect T2 hn nd 3 Cay aati emo at toe creo ces a etter mane ae en cro web Bap rom | aanerua etree Wein Pa odes ate caer ae a ean Woven Pat The arate a omy ltrs nyt eapene an ct Carson eree Age era Th ahason ees wine ae Naud Ro [erae Racer anos 2015-9 03) 683-3030, iT ar, ‘pe ae Part 4 Transmitter identification: stoning tanith ect aur tte eprint Pa Jpemn crm _KPMG LLP a ‘econ ler number _C9055orsossowia. T2216 sors0ase Wont Hos Logue Sens a8 “ai ane aoe sea ‘T2 Corporation Income Tax Return ‘xen FRONTX “Tie om sans aa reno terra xperton beeen, ssh copes st in Sate eit tcp at oes issn, yaawioheonmese pene ‘Alea fences nheen a ote fal ce Tx Aan eo Tx Regus. Th et ay ‘Stan tenes dnt yes an ie putin Senden cong cop hn, ng i dt Grr of ee ema Fs Fer ost wera rule Te, T2 Capron — eae Tat Gu ae nono ne a =n a a eee _ adanoeo ed oer an _2storon Bi 2is0e ee was vie vase re MH vO owl fiereemenanndos peaeeeet ices Seeeeetnaneine Ss Sacnea na SSS mo oe ae oy fs ie aR =o [IRE _caicary _ AB is aaa tos i Sraameam —|zenamaarinsta mt nomena [RE_t2N 39. subsection 248/31)? 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Neste crponton pt ayes management a, ae sin peers ress of Cra? Ist copreen caning dase pans on pet enpystot a? le be coprston cig als rcocton tom alc shale? |e tecopsreinamentr of pater for wich apne cou bers bon sre? [bathe certo, sf atin crrte ytuconraten ey caeratn a i det as gh tsa ha abn Stata sense Scrat abst rnc sector 97, [isn carprsn cum any anes hon ae ee lise: ne xe? text ry pores Cannes 23) Dal csc nv sl anu oon pore ana wh ams hgh no eit? 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Dane portion ae ay Coan artes pcsesn I? Ie te capoten ning en asinant isons? = |e te eapuston arng sy scutervoe rd expen elope (RAED) gente? stat capil pled Cnn caro a aed capris ov $100 000? [stot tn cote eld one capo an i sos capa om 10,9807 Ie ecpersen ng asutaccet? é ee cps ae ogres Pat axon cpl ncn? ee copsracn cng «Pe tx ee? [a tmcreton uta Pat Vt enc esi nee pred share Par arn ins stm copstin ageing os Ufo ely fr Pat Vt? |stnecoparton ano Pat Tteeco Manto ui? : [er tori the coantin a ment ree pep fal rain wih oe Inve menue stings Pes? ‘ fete cpr rings Caan cr en profcto ce e? tet ersten ring ame eo once ea ns? Isto carafe sue! Pe Xa Shoe or exon on shel alo oy chee 2) "iar aca ress}Attachments ~ continued from page 2-—— lame crpntn hv ny fn fe aye? be cerenton com sont ten rons yer th aco srt cr 8100007 [ithe caponton toser sean peat ina enetaos Ma? bith capers tin fom ora needs enratio atin yo"? es the exponen on evenet ese gusting eects heures pect of SRAED car? sb open nanan th ws es xy gh peste oo RAED? [ithe apn pyle enter ta cpl pe ied) nel? es bo copusn as an easton unter neta 7) bea COPE? te econ reed ny ron mage naan 81)? [bab catn (OOS edpot armen (IC) oy bcos seer core pa GAP) ongeb exe? Ecotours owe fA) coe ne ‘Adaitional information [bt seman et on Fain Sent RS) wen rapt ee BH «8 letecopmetin rac? : |mvon gern bore ty? 218i Spat Soons —_ | seacty bac euat) mbws martcaes, Orgone Hockey esque =| scoot [ba ciate of soos prom ra sin pecome evant beh [coating Candace eye? nel] a bite comotn orp es Cra sha eo? ive [Dey want ite onc a aunt name you weg? tet] we [teat or sgt ie na ctv pote oe sw cso euporston rane ei tn capeters mag bans sy omen own bec ety? 2 BB = cen o “Taxable in¢ome $< $< <<< hc ers bee tac purpose am Se fel alone, [00% 17528 | ‘tise cmein poten, rary am Stee 2 ies = ‘cael gt ro Stee 2 zope oe tom Selo? ‘ecg cc nti ne ion i 13, cn i) Pav ect” oncoptl oes ef pres tc jars em Scho Netcaptlores of pesca tos om Sei ess om ns of pois tay om Sed 4 Fam eae of ous ayers Sc Ute artnet ssf peo tx ye om Shee 4 ‘ese gta iets Sorts Preps an rubs shares sibel > iene A minis See) fom oe e ladts Secin 1105 aaton orscperaraph SHA alone as] [reaie com (nme pls erat) esr ecre exon nt sero 88) : sorermereeeree exci income fers xr whem se der pape e350 mina 7) —: + in curt sto. ter Pat Vt poate 2 poe 8 common ve mer esos) wets esSisogas aoe "a Pd nota Small business deduction cnata-conroe peat corporations (CCCs) thought th tx yar one ate bana aren Canis tom Schetle? a [eieneare ter ine 0p, mie 10028 387143 et onent onto6S2onpsme7, seer em i ane rn Pat peensen . ses et oes and below) reso tena ys nto" by an tar et on Busnes i ecucton: a0 Petit bans nt amcirC min cit) et, oO) arm 8. Cer whore set «Ke raat ent on p87 + Caen nou fn nem bss ncaa irl ast ng 2 wt er tonic he CPC ‘mst acon ne 0) a wn towne he cpr ators secon 13 "cable anurans one ara ete on ne 36 we roe othe coin lone dren 29.4 Large corporations te cprston seal vn any coat nba cata pre teas eat be ene en 8 (ton icaptempjedSansa re pr yor ius 0001000 80200. 7 Gene 15 tts ont enpaes Conds etn yor mas $10609000)xOszahe ans + Forcast ith carer eet, ee Selb 3 ra spel ea oxo omni cessonts-era GER nesua = serena [snastnconvoes rate corerators tought he Yor icncare tera 3 (ne 360 er ance whee wae) Lester tamoare nd re) tm Pat0o Sede 2? Persona serves tines income 122} Jarman urdtn atl enn etn cit om Sti 7) Jars en tr 0, 05,025 on page riches Ss hogan resin em ne 4 en pe Younvoe ste aout 819) aaa Jans minus enews (nea, en") — \cenral traduction or Canadian private corporations Ame matipiedby 13% Se |+ es ea cocaine, root ye, ase cozan thn haan sandy sexe 18) race en, Genera fx reduction for Canaian-controled private corporations General tax eduction: [oo at complet thse you ae 2 Caedon cotter corprtio an nyse or vest corporton, in fant cepontan or any srsaraion wih abe oe tht no tthe cerperoon take of [reste icone tom e360 eon 2, wera es) eter ot mci Vand ¥ re fe Pat ef Seba Jann fom Pat 3 Sete 27 Janene n cau th ce on aden (cit a St 17) vorsr lswoaedé enous Leo) . amet minus anc mp, es") Serax eton Anand anply 19%SBR eee wom Refundable portion of Pat ax concoct pn pin runt ear ret team os KB sarin: a roca en et one 2 4? . oe: Foc mere nee c) sooaraKs 7 fects? fret ae é mao Aris enn) © tt ton ee 08 ne soatreonn ° soos Siete aw 1s " Serna suet 4 606 27 3% =k epi is ete ce 20 nie Soe roti ponot Porto An. ek wi et [a Refundable elvidend taxon hand— Ses tne ta Be ra er a pat ce — ° etn Pat tc ne se : ma Raspetiwipnthben tans == am Pe ee eninge ni “amsipemaion,o: from a wound-ap subsidy corporation ERE > | oni donne rye -Ant Op mR cL Dividend etn ——— ren a coyote inet dds al ne Toate usar pb ajrton hese 23 ee fete ovr tenant ele eam se : as pend ninth eth ses oe aces eset ey EuronentUsoenatcopgne wou rneosec-e onnas nos2is-9s0 ym r2215 sas-0090 Went Heke Laue Part ax: ove amount arti Tantei tom pe 3m 360craneutZ wnnewr sep) muted y 38%... EBD al necpteotavestnort tax cre fom Sede 31 =. 8 cst forthe real xo th Conan conte priate erperaton's (CCPC) Ivesimentncome litters COC trp toxea) ogee ster cee en $40 en page : ce ‘esha tonne onpoged == edt ete (on ius nt) : > 0,408, 10 25 n poe ice Ietindste taxon CoPCsinvetmentncome- 6 2 / 3 % cfwhcnors ee: snout cr anoint E ‘Sl (od amounts 6s) ¥ eau IMansacurn ns procearg pie esto eh Shee 27 sy "Tse cptl gos tcl ntcson~ ou ln on Seat 7 [ese orien cae nce a Snede2) Fogel rigs ec ore on Sched 21 (cemratiomansentar OPC om oneutd engages [Fedetaor ara tom Seetl2 ers ein enter to 7 part tx payable Annis ame Enc out Kn in 7 on ee 8semis = “eran Seay ad rte Polina urerganeses Pvitppenietaces isetryartnsoen mincaseentsan eatryan nso ‘raernynconae Mavetielenasowa tpn Promote eden. EBM ap [Goren en don, eer tl =n onl S805) Nt prot rer pte eal Cte Ab) mtn ix reef am Stade 4 Dita ing rm arm on ne 8 : ser appa ef toy Some 18 uo Fader ting enteral a ae find Crain i en recent eet et Fem 121) Fm ev poacton vr ta cred ena em 717) “Tela poymenis on which ax hs ben want B20) ron an ral cat a et Fon Schl Pore ro ensae tress om Schce Tansee pis erat ate wren Dae dopost oes | vuematy tartan ens rg ee emt ra cpr inmates ries cement teem eee tee, Eats aeen ere ee EE eeia ese eae aoe Cleat long ttomain oe ere \ ese Bl reams — tena rag or oe Tie aga «rte op cp nt does 2 qual forthe one-month extension f th dae the balance of axis de? GB veO) znof) {Thi return was prepares by = tx prepseer for 8 foe, prove thelr EFILE ruber EBD) co0ss, et fain $c ‘_eesramn TE Yom Havers ones | Taare Fiane Pein ae van athe ling coe of Soper | cy at heen ha rum cd eosin dls dar oa Seika rnb ne toot ape scence cmoarnteom oe Sor ctiRl str ee rds tcyor eno spestsly dat masa sts aun HE _ 2015-0023 E203) 93.2030 a on Sas oa wT FG ee aS Taare aS let cave prc ese the tes spi fe? Ho, conga ran aw veel) 206] Tae Ge Language of correspondence Langue de correspondance — Inu rege of coeapamnes eet ft Ego 2 Fc [ws ate ngs conspoaans ele pur sna 6 pu rans ye per tent RACE!o1so530 wi T2215 ams06%0 Bisa vous “or Fae RCH TO Sage ese ‘SCHEDULE 100 en erie 10 GENERAL INDEX OF FINANCIAL INFORMATION ~ GIFI (epee ‘Sunrss nta Taya ee ver ery Wester Hockey League sosa7 rsancom | 2015060 Balance sheet information ‘ecount exciton OF! Curentyenr or yee ‘Assets | renege cpt ets “onl acoland orsten clg capta es ay: 330224 2812023 [== vein eres * fecacce gneagaetmee ers 4. as a etal anne ntti) ea 1515553 3os3e50 Usbiives “eat et 5 7840 2770 [—— Teinge am ee 22852 D761 “ot ates (rns) : snz 2264534 ‘Shareholder equity “ota eharaoler uy ant fe) > 647,551 819,59 [Totti nd shareolr at a Ea: 1,618,933 3.083.990 aed ores —— Retained earingsefcit ~ end (andlor fe) 8st, 819087 | awouse wm areoessais ens wou a8orsccsome razi5 ams06%0 West Hoke Lagu Ten gr pean ‘SCHEDULE 125 ae GENERAL INDEX OF FINANCIAL INFORMATION ~ GIFI (Capers ane Ss ‘ashes ater ocd verter Dy Western Hockey Lean __| 1257 7248 ncooos |__ 2015-0630 Income statement information = = a rea = ——— = ee —— = E: = SS ei : es —— — = Sa Farming Income etatement information = “Teta vue narst fl) “eat fem eens andy ed) etincometons etre tne and earn ens oa 73592 363.359 Extraordinary items and income (linked to Schedule 140) tony tots) Lupsieonen Ban - p00 a5 | Fine lore) heave coven Necocometons ter tes norton es (ent ek) S| coumarin esos RACESoxsosso wee 215 amsoos0 lesen Hy League Hon Segre eee Schedule 141 Notes Checklist [Bove ame ase ae Teed varia {west Hockey tgease samzmencoon | “tois0e30 | + ats 2, and 3th schnell mh erp te pane ae eae pars se acount to pepted ‘erode xs pun guetta acon fers oe ous cae 23, oa appa + Frutti, so se RCA, eral er of ore! oman (I) and TaD, Te Cameron ome Tax Gt + Cong itu sa uel wth yr T2 au dog wh cher Gch, Part 1 ~ Information on the accountant who prepared or reported on the financial statements. |Ooes the accountant hav a pretetsonl degra? " HS sve) ene ete scurtat comil wh caren? ee Gil vv (1 2m Ie sczutan os thawesin espin ocrnceta cars, youd theo con Pas 2 3s ‘chudSe Ronee yada hve Beare Peto apes. “Apron cnc ita een cn: () hres ieee le cores aon ea hci han 0% th cman show (en egw be cern. art 2— Type of involvement withthe financial statements chet ont ene th ett Ine neh the acs: ‘coveted nso et cape rede generat Cordue econplainengspenet ons Part 3— Reservations: | yosedet pon 2c Ty asthe cist arszed acento? : GB ve 0) 200 art 4~ Other information you he resins dsnatn sd rte cut sect wth (teats ures Pat som ze re oe enn rl: Prep ha en ran tere prensa) c 18 Prprtetnccum and tere xomton ents hard ae sens wet ben ep) mall |worerae ote unstressed? ity corte ne 1041107 blw +e [] ane ‘eeebeegut eens mene nes? 7 HE ve) 20 rein fet omen meirdin ces? ‘ os HB ye 0) 200 tect ait horn meni nes? : HE ye 20 le roman ogarg conmbnans recs ntbe ts? cone My BD 2 0 ox thc hn eine injortverte) ope? Hl ve) em Tree Canadaa Par trifornon ond) SopZ ame eet negpenaneenn ortmin e Jest oninpcrmn snes stone ot an pon rs roca srs axe 3 [hoger vastness? leans ese) hoot news cree) Property etl ent sogleaes seston 28ty Big ets ober bith capri dercais ay anil tans) ote (hr an ae esi le capartn sey hee acon kg he exes? bith cxpersn seconde sxcunig din 8? [Aetmertoto opening eat ye. yuo manana ampnte rect, BD ive ane BBD v0] ano x) EBB tye0 1) ame EX) EBD sve) ane EG vee) ane OX) conor wn TP SoS YERGENDAEWLT2 BAR CODE RETURN Name: Western Hockey League BN: 123377244 RC 0001 ‘Tax Year Start: 2014-07-01 ‘Tax YearEnd: 2015-06-30 “The Wester Hockey League (he "Leegue’) is not-for-profit organization of ‘mar janie hockey cobs loatedin West Canaa andthe United States that ‘was incorporate on May 31,2002, The stated purpose and objectives of he League ae to prpeinte majo junior hocks and excellence in education for tmateur ates, promote commen interests ofthe member hockey clas, nd stablsh ules govering the conduct of play between the member cbs and to ensure tt the public receives high standard of sil andi play, Integr and sportsmanship, 1. Significant accountng plies: “These financial statements have been prepared in secordane with Canadian ener cuepted accountng principles for not-for-profit oganzation, fined inthe CPA Canad Handbook, which encompasses the following rincips: (0) Basis of presentation: “The League asthe fllowing funds: peeing Fund ‘The Operating Fund reicetsthe ongoing operating aviv ofthe Langue. Flow-Thuough Fund "The Flow-Through Fund refets theft essed conibution tht recollected om bebo, and subsequently istbued tothe 22 member tems Reserve nd “The Reserve Fund efits nelly restrted cottons to be wsed for contingencies and ther unativipated expenses a ected by the Board of| Governor. (©) Revenue recopition: “The Leng fellows the ders method of teoustng for onibutins whereby Versing 2015 1 PIS Page2 BAR CODE RETURN Name: Wester Hockey League BN: 12337 7244RC 0001 ‘Tax Year Start: 2014-07-01 ‘Tax Year End: 2015-06-30 nitions are rcognined a revere the yar to wbich relates, The league defines contibtions spans, marketing revenue ub assent and other sources ofrevene, Restricted contributions ar recognized as ‘revenue nthe year in which he elated expenses re incurred. Unrest contributions ae reogsitd wheareseved or resivable if the amount cn be reasonbly estimated and collection reasonably sued. 1. Signin accouting policies (ontned): (©) Copia asses: ‘Capital sae are sted cost. Amortization is provided tthe following nal ates which approximate the sf li of the assets Office equipment Declningbalance 20% Computer equipment and sofware Declining balance 30% Cc funiture Delong balance 20% ‘Assos unde capital are Deeinng balance 30% Leased improvements Staightsine 10% (Oneal he annul te is provide in the year of sous, ‘Long vod aes ncuding capt ses are reviewed for impairment whenever event changes in ireumstances inet tht th arying amount ofan asset may nt be recoverable. Recovenbily ismeasured by 8 ‘comparison ofthe asses curving amount tothe extimated undiscounted future cash lows expected to be generated byte ase. Ife carrying amovnt of | the ae exceeds etimated frre cash flows, an impairment charge i recogni forthe smount by which the earying amount of the ase exceeds Veron 205 1 123 Page?T2 BAR CODE RETURN Name: Western Hockey League BN: 123377244 RC 0001 ‘Tax Year Start: 2014-07-01 ‘Tax Year En 2015-06-30 the fir vale ofthe et (©) Measurement uncer “The pepaation of financial statements egures management to make estates nd ssumptions tht fet the epated amount of sets and bites and zcosere of eonlngnt assets and Libis tthe de ofthe nancial stuecots nd the eprtd mounts of evene and expenses dig the period. Estimates ochdethe vulustion of secountsrecsvable andthe recoverability snd wf life of capital assets, Consequently, atl rile may ifr fom those extinates 1. Signitean acosetng policies (onsined): (© Financia instruments: ‘ineeial numa re recorded a value on nti recognition Frestunding derivative instruments hat are non gualifVng hedging relationship and equity insrumens hat are quoted in an active markt are subsequently measured fr vale, All other fnancilnsuments are sbsoquent recorded a castor motze cos, unless management has ested to ary the istruments afr value. The League has not elected to cary any sac ian nsruments vale, “Tansction costs incu onthe sequiton of rani instruments measured subsequently a five ae expensed a neue. Alter ‘nancial instruments ar adjusted by tranaetion cots ince on acquisition and financing costs, which are amortized using the sralghitine aod ‘inencial assets are ssesud fr impsimeat onan enna basis tthe end of tne fal ear ifthere ae ndiestors of imprment. tere isan indicator of impsiment, the League determines if there is sgifcnt adverse change inthe expected amount ining of frre ssh flows om he a Veron 2015.1 BPZS. PageT2 BAR CODE RETURN (Name: Western Hockey League BN: 123377244 RC 0001 ‘Tax Year Start: 2014-07-01 Tax YearEnd: 2015-06-30 finan ase, Iftar i sigan averse change in the expected cash lows the caring value of the nancial set reduced tothe highest of the present vale ofthe expected cash lows the amount ht could tbe relied fom sling the fincas or the amount he League expect torealize by exerising its ght to sny collateral. 1fevets and circumstances reverse in future perio, an impairment loss wil be reversed to the extent ofthe improvement, nat exceeding the intial carying vale (0) Foreign cumency talon Monetary items dentioated in foreign currency and non-monetary ies cored at market are ajusted at the Balance set dt to eft the exchange ae infect st that dt, Revenues snd expenses ae translate a rats in fet tthe ine of the ansctins. Exchange gins nd losses ue lala inthe determinion of etcse of revenue oer expanse fo the prvid 2, Peefomance bons ‘Bech member contributes an amount that shel as a performance bond. The ‘bonds re eld ae scurity for he fl performance by each member of all the League's constitution and by ams, and psyment ofl dos fins, nd assessments hat may fom dine tote be levied against the members, The formance bonds are mainninad in share investment nd cash solos 201s 2044 arkand Savings and Credit Union, series B investment, non-voting, redeemable shares bering non-cmlative dividend t amount stat he dsrtion of the CreditUnion «$190,680. 5 181,599 Versi 2015111 E023 Paget2 BAR CODE RETURN Name: Western Hockey League BN: 12337 7244 RC 0001 ‘Tax Year Start: 2014-07-01 ‘Tax Year End: 2015-06-30 cash 41,70. 41,951 S 232450 $ 223,350 3. Rented pasty wanacions “The League together with the Quebec Malo Junor Hockey League andthe Ontario Hockey League ere members ofthe Canadian Hockey Leage. The Canadian Hockey _Lenge i an unincorprated not profit organization that proves etal seve fo each ofthe thee member leagues. The League is ted oa one third she ofthe revenues, et of expenes, of the Canadian Hockey League beng $343,590 ir de vet eae 2014 ~ $459,989). The Langue sare for its share ofthe amounts to be recived from the Canadian Hockey League as mounts ae eared and read bythe Canalan Hockey League. These transactions aren th normal cous of operations and ae measured tthe exchange amount, which fete amount of consideration established and agreed toy the related pres. Aa June 30,2014, the serous eeiable Incldes $211,957 2014 -$350,825 from the Canadian Hockey League andthe accounts payable inches $1,190 (2013 ~ $23,770 tthe Canadian Hockey League. Tncled in prep expenses snd depot i carallowance advance tthe ‘Leaps Commissioner of $13,435 2014 ~ $15,519). 4. Copia asses: ‘Accumulated eran 2015 1 PIS PagesT2 BAR CODE RETURN ‘Name: Western Hockey League BN: 123377244 RC 0001 2014.07.01 2015-06-30, (Cost smotzaton 2015 2014 Office equipment $ T1451 S 156017 S 15.6% $ 1797 Computer eqipmentendsoftare 175016 150318 24,701 7940 Office famine 59,796 51,800 7996 9.995, sot unde capa lease 27,645 19,817 7,828 9,785 S 434108 § 37799 $56,159 5 48517 5. Board reseed ne asses: “The Board ested net es routes to unspent event hss been Intemaly resid bythe League for ftre expenses s approved bythe Board of Governors 201s 2016 Balance, begining ofyear «$750,000 $750,000 Curent yeuransfers $250,000) Balance end ofyear $500,000 $750,000, 6 Naina Hockey League grt “The National Hockey Leage gratis dsbued tothe League bythe Canaan Hockey League. The Leage secives on bel fs member cis its share ‘Verso 2015.1 PDS Pages12 BAR CODE RETURN Name: Western Hockey League BN: 123377244 RC 0001 ‘Tax Year Start: 2014-07-01 ‘Tax Year End: 2015-06-30 ‘ofthe otal rant baad onthe umber of teams inthe League a elation to ‘ett umber of major junior hockay tans in tbe Canaan Hockey League. 201s 2014 ‘Team development grants § 1650000 $1,667,600 “Team da payments 639,000 $57,000 2289000 $2,224,600 1. Capita Lease obigatons: “The lage hs entered lt lense contac for fie equipment. The matty Ae of hse contacts is August 2016, The leases are collateralized by a general security agreement of the underlying se. The cligation i payable follows: zis $3,108 216s Tol $3,510 8 Oterincome: ‘20152018 ese 2015.1 P25. Page?T2 BAR CODE RETURN Name: Western Hockey League BN: 123377244 RC 0001 "Tax Year Start: 2014-07-01 ‘Tax Year End: 2015-06-30 Development camps $ 42478 $93,708 0/50 canal 25,000 25,000 (Clubs sanctions fines 283312. 21374 Miselameous 20,628 16,774 Inerestincome 14616 15,668, ‘Arena stocation fees 11,883 1,000 Seaman Hotchkiss Foundation 10,000 10,000 S 1617 $193,525 9. Cental scholarship regi administration: In sel 208, the League administered the Scholarship Cental Keisty ‘Administration program. Unde this ora, th League makes psyments to recognied colleges and universes on a players behalf for edueton costs ubsequety the member clas ar invoiced bythe League for payments made conbebalf ofthe member chbs player. In aon to ministering the program, the Lespue has made «commitment to cove the edustion costs for al players who have signed the Lengue's ‘Standard Pye Agreement in cses where a Jeague member cub unable t full ter obigations unde the agreement. The League estimates ht the total vale ofthe gurantee are spproxinutely $185 milion (2013 -S183 nuilion, Dato history of compliance with te apresments bythe member labs and he current Grancll poston ofthe labs the League bas nt sccred any provision fo tis comment ints nani sateen, 10, Credit figs Versa 205 1 PDS PagesT2 BAR CODE RETURN Name: Western Hockey League BN: 123377244 RC 0001 ‘Tox Year Start: 2014-07-01 ‘Tax YearEnd: 2015-06-30 “The Langue has acceso ce fact toa maximum of $250,000 (2014 - $250,000). This fact consists ofa demand revolving eet fc ‘bearing interest atthe banks pine ate plus 2.5%. The Leage has pledged substan al oft sets a collteral fo the on acy. Ast Jane 30,2015 ni has oan drawn on thi fcty 2014 Sai). 11, treo tes “The Lesgue is a corporation organized an operate exclsively asa notr- profit organization hat snot subject income ex. Accordingly, m0 provision for income taxes fled In the financial statements 12, Comment: “The fut ann peyments under an operating leas, ofc ret and epi lease on office equipment reas ellows: 2016 106988 aor 3282 159,120 13. Contingencies: “The League has bosn named a defendant ina egal ction or which ‘management believes will su in damages. As June 30,2015 the mount of damages could not be entinted by the lagu, Subsequent to yearend, the paris involved inthe tigation sete on damages 2,472,580 CND ($2.2 Version 215.1 23 Page?T2 BAR CODE RETURN ‘Name: Western Hockey League BN: 123377244 RC 0001 ‘Tax Year Start: 2014-07-01 Tax YearEnd: 2015-06-30 nlon USD), of which the League's portion represeats 60% $1,483,548 CND (61,320,000USD) of the total sateen. League recorded a provision fr his setement ia fecal 2016 14, Fauna sks an concentaton of red isk: Cedi “The Leagues expsod to ret ikon its accounts resivables; however, the League blioves there slgiian concentration of eet ik. The ‘Leagues eri is exposure on cash i minimized substantially by ensuring that ath is eld withered nancial nstnsons. (0) Ineest ate ik oes aries on esh and cash quant, The League i exposed to interest ik to oeuntions in bal’ interest ates, “The League does not edge its exponure to this ik sits minal (Gi) Foreign carey se “The Leng undertakes event and expense ansactos in US dollars and therfore sbjet to gins and loses det ction in frign ‘amency exchnge rte. The League does not hedges expose oh sk asitis minal, (9) Ligure Liquidity isk i thei thr he League wil be unable to fi its chligton on timely basis ora easonable cost, The League manages its iui iby monitoring ts operating requirements. The Lene prepares ‘pudget and ath forecasts to ensure ith slat nds to fils obligations 15, Goverment remitances: Verne 20151 P23 Page 1012 BAR CODE RETURN Name: Western Hockey League BN: 123377244 RC 0001 ‘Tax Year Start: 2014-07-01 ‘Tax Year En 2015-06-30 ‘Asst June 30,2015, the League has no sigtcantctstanding goverment pables, Veron 2015.11 123 Page 11Ws okey Legge as oe or Fae RCE il Ge So Net Income (Loss) for Income Tax Purposes (COHERULE # (Caparo rans a Bishan Tana ad Yer Dey [western Hooke Lena szsa7 racancoons | __ 20150630 + Th puons hi shad o e ecnalaion eaen crete ce epee te franc ent ‘ere Gn ric prpne Ferme rman sth 2 Capron ese Tox So + Aegean Tar A [ut cat on re 950 om Sons 125 on ae st tin a> 0 other aditons: Iisceineous other adton va taro 0 ae pnei anet : a Deduct: Capital cot lowence rom Schedule 8 ee . 17,528 cn donee m8 other deductions: ecotaneous other deductions: a ° Te ntcon sf eon pees mins eT in 7528 reeone0 Canad conor ramos soso ROK poetorsos-so we r2216 zoso1s0 ose sey Lsaie bisoe23 ae "aa Fae COBH Ie gg gece Schedule 4 Corporation Loss Continuity and Application rs ‘sharon Western Hockey Lee war 7244 + Use oti conta of sane az: emi aca nrc, rn aici fam eee See een inser beens si + Reapettn con hate heretical eaten Th cen an uct es in ayo, Hove. [kbps oss tant en it + zedge stascton 114) ih hee Ta et hn cone a en aad no emt of ct sine x aye gb G2 ioee SELEEET conpung tub reora tx yeenar tree. Ak, et capes ecm etxyex ara Sittne otis nconpurg nate rears atx ur eng ere at + non cot as een ce, ubetcton 19) poe fer seme teal nd ames, aps teh props Nia a «Feros theese, seth 2 Carton heame Tox Ge 1 pene compe cn hehe wh 2a ean ead Be etc coe whe un + Alleges rear ete leone Tax ct. Part 4 Non-capital logge —___$_$_$____$__ ‘stainaton of erent non-op stone fore oritcone tapes = 17528. a) Netcptnses didn te ye ear ost a) “Tne dnt ur recto 12 estate 130) 638) ‘mnt sesh penne anon shes Paro 02) St eae sid) ‘Sut (eve Ain art BE pele). TTS Veore esse goons is) Seton 105 er eteratoh 61a) Pe oe ons ‘iio Gmina ct) nese ros st) Svan rm xe oc es: th eos fe ering oft inte (te fie rata est caacr om bss) or looney recto anak pus mou Face]. i eee oe | Wenaon nga air ne Hs ea. ‘comin fnon-capilonte and recut fore carybac Noncoptle then he peste 1,420,885 dace Noncsrss ene : 1 Noncaptal eres bepering exer ana min noi) Tass 1,220.85 4 Novcoptlees tered na amagaatin ens of cuban cain ° ‘Crane norcoptalne fem nau) ae 7s § ‘il cing pact) sae 17528. ‘sata amend pl att) 130.213 4 * Anoop ones fn: Shor ony svn cree afer re 2, 20, eb 208 1 heedolocyws tt aaein taco ot 208 alow bsessvsnat eben cape lr 1 ayers aoe ser dg ate Mach 2,700 rasoH4 E00 conor rnom/sater essai) veoums vs vetisso wie 12215 201 ‘Wot Hace League isons oe a ‘rye nent Part 1 ~ Non-capital losses (continued) (er tute (ne urna an cement ‘Scion 80~ Auten ago aeus ‘Suteecton 10) Ads rl te Nexen ence be cee ‘Corer und evs ya spilt ape opt cures ‘able nde uber fo Par we. “sac eal fame top ___k Nocp te ae nag fr aback aneant Jb eur) duct Rages sary bck arcspalee Pe po teenie be Send prin tye ane ‘rape eros mai one Fanon roe or Scones yee a eli Pa Ve ‘hap nee teen td os aa ‘adel ends ck cape pen tons arm . ery atc trove isobar rd ohare ont nnn onto) KEM 1238213. ~ pov ts eel oe 50 nd 35 om Schl 3 Obed Rs Teel OMe Pa, en Pa Tar Cao, * Part 2— Capital foss¢¢ —$<$<$<$ $$ contnty of capt! tones and equ for caryback [cane nes ste nd tt prea cue ent nestor onthe onalnon or wean sibs coreatcn| _—— Sill eat ape anes) a ‘beurre (retest or matin ors) ‘Senn 8 Ata forthe mas ‘Seno pn wets) | ‘uit onaet minor a8) cl a Curvert-ysr capt es (hom he calcula on Sched. Summary of Dispose of Capt Propet) eo Uns ronal es teeth xy” — one ure tne nze (ABI lens nance nes et” ' [AB ented os non-captl os ine 25 divide by 500000 el ‘Sut et onan C0) F| Saunmaavin wien -Thscmsestnane gr tren etm ‘grap rar ee aan aa roses onclnstr yet 2 ert tn ip mt exon nao sso AGEN mso1s9520 wi r221 saisona0 Wess Hote League sanz Yoo "ar Ya oot Part 2~ Capital losses (continued) oeduc: Cepia nse rom provous tax years appease caren year net apt gab a | eptles be any mquetfr acoack (oar F miu snc) 4 loedt—Requst to car beck capt os xian paar cate tac Boosh i Pitre tyr : ‘Sezond evs tacyene [os2) ' “Th pron yer 7 oa i ir pate onao mo | ‘Closing banc cf eapl ses tbe care fowerd to fretxyars amount H minus emoant) EE] = Toget et caph ones roe ace i cpt gn eed eat xe (ere pupae cate ee he TEER om taza map co cn ine ze em “Opa 005098 wc on, Dau onl eb a mt my he nt SOK Part 3— Farm losses: [conn ttm ones ond equ fr carb Farm nae te on ote pees ter loca Fe os ies rm ees he ening eto acy asain wet) a nes vrtendn te anata bo wasp of uti cpein ‘Garertoaram os anaun Fn Pat) Sit cnet pis amet _] ‘sua raat Ap amet) e ‘bern (tts stma ern sos ter) ‘Senn 8 Aart forte sms. Far aes of poston pln ce eas ‘Cart an revs eat mls seta ast ‘Sener nar section te beet Raquett cay bac am eso: ‘Sesnd pov ayer ree ale re “Td pr iyo rice tala Ftp tyro rows tbl ie etic ta Part Vac ‘Sud pels ryan trace ne ons ject Par “The prot x ero recs tale cer et Pa te Cig bac am ves be carina te jes (cit Eine ener) BEB] ‘iu fotacjoce tre atx ecg bso 200; ane Acar ta ae 340 a 5 ram Schele coven rere sae esses waa m2 peounsure — “Saat Part 4 Restricted farm losses [eureteerrrtics ar oe [Tt xees for Bw yo tom foming sins aaa m_ A tines ome (ert Abo 2900) dvdedny2» . mounaee$ 5000" who 2 naa . 2.500 ¢ ‘ident pn mot) __ 2800 _2,800 a ‘Crete ett eanet Amin ant) Cc Conny reste nate an rues Reseda nes ote nd te prs cyme Deduct: Reni tom ns ras” ests tom eet bp ees ans miss) esi am ees tasfanaden he onlanaon er ip Canioetyerpoaioe se Conary etiam ns (remamcunéc) Esreoun enn 259 Schell come Los vicars Tx Pups ‘tl ee ecu a) > e ‘kia ero aout) F es far es empresas eer apple pis cure fing hee E » ‘Seton 80 ~ Adjustments or fin routs au oeragurinete [_——— ‘ite alaonoone Nop ________P_ __o| Fini taco racer reams ‘Scan jovi tanec oi Reone “hi pro tear ec ences ‘Si ne raat) - sig soc ete fo ae le carota hare tx yar onan maaan) ED ‘Tt ec fathom al firg babes cso wou Heh tench ee + Fertacyer tl endo ch 2, 2019, a 9250 nea 51500. 1 tea cj #2 one tren te 208 enone rio aon Sensor ESOS rossnsoesomnr221 2orsans0 Wotan Hochy League Spans joo "in te eo Part §~ Listed personal property losses Contny of ete persons property oe and request for acanyback Lists pono pepsi rd te prc ent besa: tpn reps a te soa ets panos repay ses lt gn efter anus ae) at: Cueto pena repay tm Sew) Prt operon peat ees pple thc yer pil itd or ene fo trates fi = « ‘Stl (eum cus carts) st pron rparty aes emai blr ey eset fora cath ano © mie ant) a lbedact Regul cary bab eed preona! property oe: Feta txyaro rice ets peer pep as ‘Sector nye ese persona ropes o ‘Thou iro rice Ite parol reper gan : Gs Gui pod ef smart et) Clg bles tt pes pees ot ar onerous ama F) coon tne arose om SMHS rossSisco 1008 rt 7~ Limited partnership losses: Curent porters oat “nua fa [cos § fa i z 3 a 5 7.7 Pasneahis | Teast odre | Cape | Gupartins | Taslchsapaigns | dunn 4mins | — Oimenem ‘ener’ | Wma Seman | simealpemeip | auras trace Inesnetaceeah, | efngabe env) | para wae (tes minar6) Lint pte esas om proviso yours that maybe api In teen yor “etn i mst nw 28 cha Paineane | Teer andeg | —_ Unio ‘Capactats | Tasltcapantirs | Caume ___s4.250457 Part 3 Statement of aesets and liabilities atthe end of the fiscal period poms exam a cre pode ne 1) [pepo ereees lenny ee loners pect etl eset es 1816715) 1,518,933, satis Vanstone ears ong eae peciy Aap ise Fotis (re 117 38) 222450 739.892 73852 37122 > 71202, Tae Canada evap eames sentra ese os‘isce sown T2218 ms05%0 Woe Hoke Lange Diets as Yoo! "rad RSet Part 4 Romunoration: tn renin aera pica eee ea ie A 1,235,665 et renueatin ond bert pa oempyes acter whore maou Geer pmymateo mentee pe) a a Inenterot mons theca 2 o art ~The organization's activities: ‘itch ar ef bean eh inosine ach copy the cpa Min Shaan Hoa Hs in calgary, 8 and is rezponable to administer a functions relates to League operations. fer the rection of the WHL wi Head Ofce functions inl: son, scheduling, La 7 ents ond extol a ‘marketing, media alors, commusistons and stats/results, vee BX] 2m] ‘aryl egmo scien en cust Canete? “The WH has representation inal four Western and mand Waehington in the Ft 6 — Location of books and records: Tig aes ow Pris rose Frevesenaaer Part 7 — Certiieation coy teat an onthe and ny ache eccurestscoectcomp ore Bern Meo eset, Bsns aaa ss miso023 es Sa cena omgainn lewnsemacesms Se SSS ‘wa @ ote Oaiscesoyra. T2216 zusoss0 Wena ae League Bigoszs ooe Sr an not Attached Schedule with Total ret ate dere ro, anoaes ‘lo _Amounts received — Interest table dviends etal, andryaties res Deer rear Mec, income Note 8 21,62s)00 TIneret come note Ssei6)00. Royalties is7a7|00 Taal TS. coven Die ar sonst} asa 2 nowtorscosome r2zis mis0090 Attached Schedule with Total roe le nd vers om rants “re _Amounts receved - Goss esas and revenes fom organo atts Weg Hocky Logue er Tae SE ese nt et rant 2,289,000 ‘Specal eer ‘59,5550 Per release 705,937)00 Insane 397,93)00. ‘nerane 357.6100. iL Manaing 345,50)00_ WH keting 183.2000. NL ofe grant —2aoacnolo0: Ni eduction arnt 285,70 NHL referee developement arent —288.264000, Tati layer develooment arnt 236,50)00, NL Hestye education fat 77540)00 ‘Webcasting 343,17100, Cental chelarhip reise 2ostar000 ‘Orin network 35,00 Development camos FS oe 4247s 50/50 Cerra 25,0100, Broadcosting rahi 505.9600. Fal TBO. Conrowre amr mou cesecns- winsWeston Hoch League ersansn ma ra2is sois0s0 sete es Sa aca Attached Schedule momonegto asters “bites = Amounts onng to aloes (les speci) oectotin cit curs 735.2200, Capt esse Colon S10) Ta TER eeorsos-go wie 12215 zo1s2630 West Hockey Lega sas ae ‘ar Ya BST Attached Schedule with Total ent i ese ‘ie _Amounts received — Membership dus, fees, ard assessments received oxen rout ‘ranch assesment 2,50)00, Hockey Canada Aeseaonent 7200/00. ‘Cub assessment 304.43)00. ‘Clb ies fom Fa “Ofer earn 23,312)00, ‘Arena association fees rom F508 11583100 oo. cones res rato vERSOES WL ronsorsce-sowen T2215 zais0830 laos toe Attached Schedule with Total reid opowes ‘he Prepaid exmenses esein weer Pad ODOT Prepaid expense = ‘4,36l00. ogg ee eee 28 554)00° To ao comune tare air canans-tm) wets vsSlanas aoe Attached Schedule with Total ar rae DT Tee its = Seaman Hotchiss rant 0.0000 Es TORO2is06s0 na T2215 ausoes0 Wont tote League Sibee 2s 00% a acd nT Attached Schedule with Total Tie _Anounts oving to members eset prea amos ovina to menbers _ performance bond manaso}oo. zy ase,ssesowta.raats amsoss0 nese 10a Attached Schedule with Total Anois esate Fam members Te _Amounts receivable from members oseeten Regeabie fam members Teerformance bond Wena ci Laan 506 0h sone en one nts ys a