Emergency Health Services Provincial Health Corporation Regulation

(Consolidated up to 123/2026) Alberta ReGulation 106/2025 Provincial Health Agencies Act EMERGENCY HEALTH SERVICES PROVINCIAL HEALTH CORPORATION REGULATION Table of Contents 1 Definitions Emergency Health Services Provincial Health Corporation 2 Emergency Health Services Provincial Health Corporation 3 Officers of corporation 4 Participants 5 Eligibility and disqualification of members and participants 6 Bylaws 7 Meeting minutes 8 Organizational meeting 9 Directives 10 Reports and returns to provincial health agency Financial Records and Reporting 11 Fiscal year 12 Annual budget 13 Annual report 14 Disclosure of remuneration and benefits 15 First fiscal year and report 16 Financial records 17 Auditor eligibility 18 Appointment of Auditor General Financial Matters 19 Resolution re borrowing and capital leasing 20 Borrowing powers and restrictions 21 Investment of funds 22 Investment management services 23 Indemnities and guarantees 24 Capitalized assets and equipment 24.1 Capital development projects 25 Transfer of assets or equipment 25.1 Demolition of facilities or structures 26 Agreements 26.1 Lease agreements 27 Joint venture agreements 28 Ancillary operations 29 Surplus and deficit 30 Charitable annuities Patient Concerns Resolution Process 31 Agreement re patient concerns resolution process 32 Complaints 33 Patient concerns resolution process 34 Patient concerns officers 35 Discontinuing on grounds of delay 36 Discontinuing where complaint made anonymously 37 Policies 38 Publication of information 39 Delegation Expiry and Coming into Force 40 Expiry 41 Coming into force Definitions 1 In this Regulation, (a) “complaint” means a complaint made under section 32; (b) “directive” means a directive referred to in section 8(2) of the Act; (c) “EHS Provincial Health Corporation” means the Emergency Health Services Provincial Health Corporation established by section 2(1); (d) “emergency health services” means emergency health services as defined in the Emergency Health Services Act ; (e) “joint venture agreement” means an agreement for a specific business purpose where the parties to the agreement jointly control and contribute to the accomplishment of the business purpose; (f) “member” means a member of the EHS Provincial Health Corporation; (g) “participant” means an individual designated as a participant under section 4; (h) “patient concerns officer” means an individual appointed by the EHS Provincial Health Corporation under section 34; (i) “patient concerns resolution process” means the process established by the EHS Provincial Health Corporation under section 1.976 of the Act to resolve complaints by, on behalf of or in the interests of patients; (j) “service provider” means a person who delivers goods or services under the direction, control or authority of the EHS Provincial Health Corporation. Emergency Health Services Provincial Health Corporation Emergency Health Services Provincial Health Corporation 2 (1) The Emergency Health Services Provincial Health Corporation is established. (2) The sector Minister responsible for the acute care health services sector is designated as the responsible Minister for the EHS Provincial Health Corporation. (3) The EHS Provincial Health Corporation is established for the purposes of delivering emergency health services in the acute care health services sector. Officers of corporation 3 (1) If the responsible Minister has not designated a vice‑chair under section 1.973(3) of the Act, the members may designate a vice‑chair from among themselves, but the designation ceases to be effective when a designation made by the responsible Minister under section 1.973(3) of the Act takes effect. (2) The members may designate offices other than chair and vice‑chair, appoint from among themselves persons to those offices and prescribe the duties of those offices. (3) For the purposes of section 18 of the Alberta Public Agencies Governance Act , the same person may serve as the chair and chief executive officer of the EHS Provincial Health Corporation. Participants 4 (1) The responsible Minister may designate one or more persons as participants for the purposes of (a) observing and participating in meetings of the EHS Provincial Health Corporation, or (b) if the EHS Provincial Health Corporation consists of one member, participating in discussions with the member before the member makes decisions for the purposes of overseeing the business and affairs of the EHS Provincial Health Corporation. (2) A participant does not have the right to vote at meetings of the EHS Provincial Health Corporation. Eligibility and disqualification of members and participants 5 (1) A person is eligible to be appointed as a member or designated as a participant if the person is, on the date of the appointment or designation, (a) 18 years of age or older, (b) a Canadian citizen, and (c) not otherwise ineligible or disqualified. (2) A person is not eligible to be appointed as a member or designated as a participant if the person has been convicted of (a) an offence under section 123, 124 or 125 of the Criminal Code (Canada), or (b) an offence punishable by imprisonment for 5 or more years and no absolute discharge or pardon has been granted in respect of the offence. (3) A member or participant is disqualified from being a member or participant if the member or participant ceases to meet any of the eligibility requirements in subsection (1) or (2). Bylaws 6 (1) The EHS Provincial Health Corporation may make bylaws respecting its general conduct, operation and management, including bylaws respecting (a) the calling of meetings and the conduct of business at meetings, (b) the powers, duties and functions of the officers of the EHS Provincial Health Corporation, (c) the appointment, removal, powers, duties, functions, remuneration and benefits of employees of the EHS Provincial Health Corporation, and (d) the establishment, membership, duties and functions of special, standing and other committees of the members. (2) Bylaws have no effect until they are approved in writing by the responsible Minister. (3) When bylaws are submitted to the responsible Minister for approval, the responsible Minister may (a) approve the bylaws as submitted, or (b) refer the bylaws back to the EHS Provincial Health Corporation with directions to make changes. (4) Bylaws referred back to the EHS Provincial Health Corporation under subsection (3)(b) must be resubmitted as directed by the responsible Minister. (5) Subsection (3) applies to bylaws that are resubmitted to the responsible Minister. (6) The responsible Minister may issue a directive requiring the EHS Provincial Health Corporation to amend or repeal its bylaws in accordance with that directive. (7) If there is a conflict between the bylaws and the Act, a regulation under the Act or an enactment made applicable by a regulation under the Act, then the Act, regulation or enactment prevails. (8) The EHS Provincial Health Corporation shall comply with its bylaws. (9) The responsible Minister shall determine the time within which the EHS Provincial Health Corporation is required to submit its bylaws to the responsible Minister after it has been established. Meeting minutes 7 (1) The EHS Provincial Health Corporation shall provide to the responsible Minister a copy of the minutes of each meeting of the EHS Provincial Health Corporation within 7 days after the meeting at which the minutes were adopted. (2) This section does not apply if the EHS Provincial Health Corporation consists of one member. Organizational meeting 8 (1) The EHS Provincial Health Corporation shall hold an organizational meeting where (a) the first members are appointed after the EHS Provincial Health Corporation is established, or (b) more than half of its members are replaced at the same time or substantially the same time. (2) The organizational meeting must be held not later than 15 days after the last of the new appointments referred to in subsection (1)(a) or the replacement appointments referred to in subsection (1)(b) are made. (3) This section does not apply if the EHS Provincial Health Corporation consists of one member. Directives 9 For the purposes of section 8(2) of the Act, the responsible Minister may issue directives that must be followed by (a) the EHS Provincial Health Corporation or its members, or (b) a subsidiary health corporation of the EHS Provincial Health Corporation or its members. Reports and returns to provincial health agency 10 (1) The provincial health agency for the acute care health services sector, by notice in writing, may require the EHS Provincial Health Corporation to provide the provincial health agency with a report or return relating to the financial matters or operations of the EHS Provincial Health Corporation. (2) A notice under subsection (1) must specify the information requested and the time by which and the manner in which the report or return must be provided. (3) The EHS Provincial Health Corporation shall comply with any notice it receives under subsection (1). Financial Records and Reporting Fiscal year 11 The fiscal year of the EHS Provincial Health Corporation is from April 1 to March 31. Annual budget 12 (1) The EHS Provincial Health Corporation shall, as directed under subsection (2), submit its annual budget to the responsible Minister for approval. (2) The responsible Minister may give directions respecting the form and content of the budget, the time by which the budget must be submitted and any other information that must be submitted. Annual report 13 (1) For the purposes of section 14(2.1)(c) of the Act, the annual report must contain (a) any information required by the responsible Minister by notice in writing to the EHS Provincial Health Corporation, and (b) information respecting activities under the patient concerns resolution process for the previous fiscal year. (2) Subject to subsection (3), the EHS Provincial Health Corporation shall provide to the responsible Minister its annual report for the previous fiscal year not later than the July 31 following the end of that fiscal year. (3) The EHS Provincial Health Corporation shall provide to the responsible Minister its audited financial statements and the information referred to in section 14 for the previous fiscal year not later than the June 30 following the end of that fiscal year. (4) The responsible Minister, by notice in writing, may require the EHS Provincial Health Corporation to provide the information required under this section and section 14(2), (2.1) and (2.2) of the Act in the form and with the content specified by the responsible Minister. Disclosure of remuneration and benefits 14 (1) In this section, “management personnel” includes medical officers who exercise management functions. (2) For the purposes of section 14(2.2)(b) of the Act, information on remuneration and benefits paid to members, officers and employees of the EHS Provincial Health Corporation must be disclosed in accordance with this section. (3) Remuneration and benefits must be disclosed for the following individuals: (a) the members; (b) the chief executive officer of the EHS Provincial Health Corporation; (c) management personnel who report directly to one or more members; (d) management personnel who report directly to the chief executive officer of the EHS Provincial Health Corporation; (e) management personnel who report to the management personnel referred to in clause (d); (f) individuals engaged on a fee for service basis in a management capacity referred to in any of clauses (b) to (e). (4) Remuneration and benefits must be disclosed (a) on an individual basis by name in the case of the individuals referred to in subsection (3)(a), (b) on an individual basis by reference to position titles in the case of the individuals referred to in subsection (3)(b), (c) and (d) and the individuals referred to in subsection (3)(f) who are engaged in a capacity referred to in subsection (3)(b), (c) or (d), and (c) on a group basis in the case of the individuals referred to in subsection (3)(e) and the individuals referred to in subsection (3)(f) who are engaged in a capacity referred to in subsection (3)(e). (5) Notwithstanding subsection (4)(a) and (b), where an individual is a member and the chief executive officer of the EHS Provincial Health Corporation, the remuneration and benefits paid to that individual must be disclosed by name and position title. (6) The information required to be reported under this section must be reported as a note or schedule to the financial statements referred to in section 14(2.2)(a) of the Act. (7) On the request of the responsible Minister by notice in writing, the EHS Provincial Health Corporation shall include in the disclosure required under this section the value of any severance package that is provided on termination of employment, disclosed on the same basis as other remuneration and benefits. First fiscal year and report 15 (1) Notwithstanding section 11, the first fiscal year of the EHS Provincial Health Corporation begins on the date on which the EHS Provincial Health Corporation is established and ends on the following March 31. (2) Notwithstanding section 13(2) and (3), the responsible Minister shall determine when the EHS Provincial Health Corporation is required to provide the documents and information referred to in section 13(2) and (3) with respect to the first fiscal year of the EHS Provincial Health Corporation. Financial records 16 (1) The EHS Provincial Health Corporation shall, with respect to the keeping and preparation of its financial records, apply the Conceptual Framework for Financial Reporting in the Public Sector , as applicable, and the Public Sector Accounting Standards as set out in the CPA Canada Public Sector Accounting Handbook published by the Chartered Professional Accountants of Canada, as amended from time to time. (2) Notwithstanding subsection (1), the responsible Minister, by notice in writing, may prescribe policies or rules that are to apply with respect to the keeping and preparation of the financial records, and the EHS Provincial Health Corporation shall apply those policies or rules accordingly. (3) The EHS Provincial Health Corporation shall keep a financial record for the longer of (a) 3 years after it was created, and (b) any period required under an enactment of Alberta or Canada. Auditor eligibility 17 No person is eligible to be appointed by the EHS Provincial Health Corporation as its auditor or to remain as its auditor unless that person is a professional accounting firm registered under the Chartered Professional Accountants Act and authorized to perform an audit engagement. Appointment of Auditor General 18 (1) Where the responsible Minister intends to appoint the Auditor General as the auditor for the EHS Provincial Health Corporation, the responsible Minister shall give at least 90 days’ written notice of the appointment to the EHS Provincial Health Corporation. (2) Notwithstanding subsection (1), where the responsible Minister intends to appoint the Auditor General as the first auditor of the EHS Provincial Health Corporation, the responsible Minister shall give written notice of the appointment to the EHS Provincial Health Corporation before the date on which the appointment takes effect. (3) Where the responsible Minister appoints the Auditor General as the auditor for the EHS Provincial Health Corporation, the appointment of an auditor appointed by the EHS Provincial Health Corporation ceases on the earlier of (a) the expiry of the auditor’s term, (b) the effective date of the cancellation of the auditor’s appointment by the EHS Provincial Health Corporation, and (c) the effective date of the appointment of the Auditor General as auditor. (4) Where the responsible Minister has appointed the Auditor General as the auditor of the EHS Provincial Health Corporation and that appointment is subsisting, the EHS Provincial Health Corporation shall not appoint an auditor under section 13(3.1) of the Act. (5) The responsible Minister may cancel the appointment of the Auditor General as auditor of the EHS Provincial Health Corporation on 90 days’ written notice to the EHS Provincial Health Corporation. (6) Where the responsible Minister cancels an appointment under subsection (5), the EHS Provincial Health Corporation shall appoint an auditor before the end of the fiscal year. Financial Matters Resolution re borrowing and capital leasing 19 (1) Except for borrowing transactions made on a line of credit, each transaction of the EHS Provincial Health Corporation relating to debt, guarantees, indemnities or capital leasing must be approved by the EHS Provincial Health Corporation in advance of the transaction. (2) The transaction must (a) be approved by resolution and recorded in the minutes of the meeting at which the resolution was approved, or (b) if the EHS Provincial Health Corporation consists of one member, be approved and recorded in a decision of the EHS Provincial Health Corporation. (3) The minutes must contain the following: (a) in the case of a debt obligation, the maximum amount of money to be borrowed and the purposes for which the money is to be borrowed; (b) in the case of an indemnity or guarantee, (i) the maximum amount of the potential liability of the EHS Provincial Health Corporation under the indemnity or guarantee, (ii) the purpose for which the indemnity or guarantee is given, and (iii) the terms and conditions of the indemnity or guarantee; (c) in the case of a capital leasing transaction, the purpose for entering into the capital leasing transaction and the value of the assets that will be leased; (d) the terms and conditions of repayment of the debt obligation or the payment under the capital leasing obligation; (e) the source of the money from which the debt obligation or the payments under the capital leasing obligation will be paid; (f) the source of the money from which potential liability on indemnities and guarantees will be paid; (g) the nature of the involvement in the transaction of any person or entity in respect of which the EHS Provincial Health Corporation is not dealing at arm’s length. Borrowing powers and restrictions 20 (1) The EHS Provincial Health Corporation shall not borrow for the purpose of financing the purchase of securities within the meaning of the Securities Act . (2) Where the EHS Provincial Health Corporation borrows for the purposes of acquiring or constructing a capital asset, the repayment term of the loan must not exceed the estimated useful life of the capital asset. (3) Subsection (2) does not apply to the acquisition of land without improvements. (4) The EHS Provincial Health Corporation shall not borrow for the purpose of financing an ancillary operation as defined in section 28 unless the following conditions are met: (a) the estimated net revenue to be generated by the ancillary operation must be at least equal to the amount to be repaid under the borrowing; (b) no property other than property wholly used or to be used in the ancillary operation may be given as security for the repayment of the loan. (5) Where the EHS Provincial Health Corporation borrows, it shall determine the risks of interest rate and foreign exchange rate fluctuations in respect of that borrowing and may enter into a transaction in respect of (a) a swap or forward contract, or (b) the purchase of financial futures or options, only if the purpose of the transaction is to offset or reduce the risk of interest rate or foreign exchange rate fluctuations associated with liabilities in respect of the borrowing. (6) A transaction referred to in subsection (5) must (a) be approved in advance of the transaction by resolution of the EHS Provincial Health Corporation and recorded in the minutes of the meeting at which the resolution was approved, or (b) if the EHS Provincial Health Corporation consists of one member, be approved by the EHS Provincial Health Corporation in advance of the transaction and recorded in a decision of the EHS Provincial Health Corporation. (7) Where the EHS Provincial Health Corporation enters into a transaction referred to in subsection (5), it shall establish policies and procedures to measure and monitor the risks of such transactions. (8) Where the EHS Provincial Health Corporation enters into a transaction referred to in section 19(1) or establishes or amends a line of credit, it shall disclose to all parties to the transaction that the Crown is not obligated to pay any debt obligations of the EHS Provincial Health Corporation except where the Crown has specifically assumed such an obligation. Investment of funds 21 (1) The EHS Provincial Health Corporation shall adhere to prudent investment standards in making investment decisions. (2) For the purposes of subsection (1), prudent investment standards are those that, in the overall context of an investment portfolio, a reasonably prudent person would apply to investments made on behalf of another person with whom there exists a fiduciary relationship to make those investments, without undue risk of loss or impairment and with a reasonable expectation of fair return or appreciation. Investment management services 22 (1) The EHS Provincial Health Corporation is a designated entity under section 6(1) of the Alberta Investment Management Corporation Act in respect of its funds. (2) Subject to subsections (4) and (5), the EHS Provincial Health Corporation shall, through an investment management agreement, (a) engage Alberta Investment Management Corporation as the exclusive provider to the EHS Provincial Health Corporation of investment management services in respect of its funds, and (b) ensure that all investments of its funds are managed by Alberta Investment Management Corporation. (3) The investment management agreement of the EHS Provincial Health Corporation must take effect no later than 6 months after the date on which the EHS Provincial Health Corporation is established or such later date as set by order of the President of Treasury Board and Minister of Finance. (4) The EHS Provincial Health Corporation may exclude investments of its funds from an investment management agreement under subsection (2) if the funds invested are reasonably required to meet the EHS Provincial Health Corporation’s expected current liabilities and operating expenses. (5) The President of Treasury Board and Minister of Finance may by order authorize the EHS Provincial Health Corporation to exclude from an investment management agreement under subsection (2), for a fixed or an indefinite period of time, specific investments or classes of investments of its funds, but such investments must not make up more than 10% of the total value of the EHS Provincial Health Corporation’s investments at the time the order is made, excluding investments made under subsection (4). Indemnities and guarantees 23 (1) Subject to this section, the EHS Provincial Health Corporation shall not give an indemnity or guarantee with respect to the obligations of another person. (2) The EHS Provincial Health Corporation may give an indemnity or guarantee with respect to the obligations of a subsidiary health corporation of the EHS Provincial Health Corporation. (3) The EHS Provincial Health Corporation shall ensure that its potential liability under an indemnity or guarantee under subsection (2) does not exceed the lesser of (a) the value of the EHS Provincial Health Corporation’s equity investment in the subsidiary health corporation, and (b) an amount determined by multiplying the EHS Provincial Health Corporation’s percentage ownership of the subsidiary health corporation times the total debt obligations of the subsidiary health corporation. (4) Section 124 of the Business Corporations Act applies in respect of the EHS Provincial Health Corporation. (5) The EHS Provincial Health Corporation may indemnify its members and employees and former members and employees, and for that purpose section 124 of the Business Corporations Act applies and shall be interpreted as if references to directors and officers of the corporation were references to members and employees of the EHS Provincial Health Corporation. Capitalized assets and equipment 24 Where the EHS Provincial Health Corporation acquires or disposes of (a) a capitalized asset, other than an interest in land, or (b) equipment, it shall do so in accordance with written policies and rules issued by the responsible Minister for the purpose and given to the EHS Provincial Health Corporation. Capital development projects 24.1 (1) The EHS Provincial Health Corporation shall not, without the written approval of the responsible Minister, enter into a capital development project that has a value in excess of the amount specified by the responsible Minister in a directive. (2) If the EHS Provincial Health Corporation enters into a capital development project referred to in subsection (1), it shall comply with written policies and rules issued by the responsible Minister. AR 123/2026 s2 Transfer of assets or equipment 25 (1) In this section, “foundation” means (a) a health foundation as defined in Part 1 of the Health and Hospital Foundations Regulation (AR 295/2025), (b) a hospital foundation as defined in Part 2 of the Health and Hospital Foundations Regulation (AR 295/2025), or (c) a foundation or other corporation with respect to which an exemption has been granted under section 46 of the Health and Hospital Foundations Regulation (AR 295/2025). (2) Subject to subsections (3) and (4), the EHS Provincial Health Corporation shall not confer a benefit on or transfer assets or equipment to any person unless the EHS Provincial Health Corporation receives fair market value in exchange for the benefit or transfer. (3) Subsection (2) does not apply to the conferral of a benefit or the transfer of assets or equipment by a transitional order. (4) The EHS Provincial Health Corporation, if it takes all reasonable steps to ensure compliance with any existing trust conditions, may transfer assets or equipment received by means of a bequest, donation or other gift to a foundation. AR 106/2025 s25;123/2026 Demolition of facilities or structures 25.1 The EHS Provincial Health Corporation shall not, without the written approval of the responsible Minister, demolish a facility or structure used for the delivery of health services or for related purposes if the facility or structure has a value in excess of the amount specified by the responsible Minister in a directive. AR 123/2026 s3 Agreements 26 (1) The responsible Minister may establish a process for the approval of agreements proposed to be entered into by the EHS Provincial Health Corporation. (2) Where the responsible Minister has established a process under subsection (1), the EHS Provincial Health Corporation shall not enter into an agreement unless the agreement has been approved in accordance with the process, if required. (3) The EHS Provincial Health Corporation shall comply with the terms of any agreement it enters into with a provincial health agency, another provincial health corporation or any other person. (4) Subsections (1) and (2) do not apply with respect to an agreement for the lease of an interest in land. AR 106/2025 s26;123/2026 Lease agreements 26.1 The EHS Provincial Health Corporation shall not, without the written approval of the responsible Minister, enter into an agreement for the lease of an interest in land. AR 123/2026 s5 Joint venture agreements 27 Where the EHS Provincial Health Corporation enters into a joint venture agreement, it shall ensure that its financial commitment in the agreement is clearly specified in the agreement or can be determined from the terms and conditions of the agreement. Ancillary operations 28 (1) In this section, (a) “ancillary operation” means the sale of goods and services that are unrelated to the direct delivery of emergency health services for which the EHS Provincial Health Corporation is responsible; (b) “health system participants” means (i) persons in direct receipt of emergency health services delivered by the EHS Provincial Health Corporation, (ii) subsidiary health corporations and persons or entities with whom the EHS Provincial Health Corporation has a joint venture agreement, (iii) health services providers, and (iv) other persons or entities as determined by the responsible Minister. (2) The responsible Minister shall notify the EHS Provincial Health Corporation in writing of any persons or entities the responsible Minister determines to be health system participants under subsection (1)(b)(iv). (3) The EHS Provincial Health Corporation may engage in an ancillary operation itself or through a subsidiary health corporation of the EHS Provincial Health Corporation or joint venture agreement, and a reference in this section to an ancillary operation includes an ancillary operation engaged in by any of those means. (4) The EHS Provincial Health Corporation shall not engage in an ancillary operation without the prior written approval of the responsible Minister. (5) Subsection (4) does not apply in respect of an ancillary operation that was being engaged in by a regional health authority that is transferred to the EHS Provincial Health Corporation by a transitional order. (6) The EHS Provincial Health Corporation may market ancillary operations to provincial health agencies, regional health authorities and other provincial health corporations. (7) The EHS Provincial Health Corporation shall ensure that the majority of the business activity related to an ancillary operation is marketed to health system participants. (8) Where the EHS Provincial Health Corporation charges fees in connection with an ancillary operation, it shall do so in accordance with any directives issued by the responsible Minister. (9) Where the EHS Provincial Health Corporation engages in an ancillary operation and markets the ancillary operation to non‑health system participants, the EHS Provincial Health Corporation shall ensure that the fees charged in connection with the ancillary operation include a margin that estimates equivalent market rates for amortization of capital assets, taxes, costs of capital and other direct or indirect costs related to the ancillary operation. (10) Subsections (7) and (9) do not apply in respect of ancillary operations that are marketed to provincial health agencies, regional health authorities or other provincial health corporations. (11) On the request of the EHS Provincial Health Corporation, the responsible Minister may exempt the EHS Provincial Health Corporation from the requirements of subsection (7). (12) The EHS Provincial Health Corporation shall not use (a) general grants provided by the Crown, or (b) emergency health service fees or charges that the EHS Provincial Health Corporation is authorized to collect to subsidize an ancillary operation unless the money comes from accumulated surplus as defined in section 29(1)(b) or the responsible Minister approves the use of the money for that purpose. (13) All costs incurred by the EHS Provincial Health Corporation in engaging in an ancillary operation must be charged to the ancillary operation. (14) The responsible Minister may issue a directive requiring the EHS Provincial Health Corporation to (a) cease engaging in an ancillary operation, or (b) comply with the terms and conditions specified in the directive in respect of an ancillary operation in which the EHS Provincial Health Corporation is engaged. Surplus and deficit 29 (1) In this section, (a) “accumulated deficit” means a negative amount when summing the following amounts in the statement of financial position, excluding asset retirement obligations, as shown in the audited financial statements: (i) the accumulated deficit; (ii) the internally restricted or authority designated net assets; (b) “accumulated surplus” means the sum of the following amounts in the statement of financial position, excluding asset retirement obligations, as shown in the audited financial statements: (i) the unrestricted or available net assets; (ii) the internally restricted or authority designated net assets; (c) “annual operating deficit” means the negative amount calculated by subtracting (i) the total expenses for a fiscal year, excluding expenses recognized for asset retirement obligations, as determined in accordance with generally accepted accounting principles and financial directives issued by the responsible Minister, from (ii) the total revenue for a fiscal year, excluding revenue recognized for asset retirement obligations, as determined in accordance with generally accepted accounting principles and financial directives issued by the responsible Minister; (d) “asset retirement obligations” means asset retirement obligations within the meaning of Section PS 3280, Asset Retirement Obligations , of the Public Sector Accounting Standards issued by the Public Sector Accounting Board (August 2018) and included in the CPA Canada Public Sector Accounting Handbook published by the Chartered Professional Accountants of Canada, as amended from time to time. (2) The EHS Provincial Health Corporation shall not incur an annual operating deficit. (3) If, despite subsection (2), the EHS Provincial Health Corporation incurs an annual operating deficit, it shall (a) use the accumulated surplus to offset the deficit, or (b) if there is no accumulated surplus or the accumulated surplus is insufficient, provide the responsible Minister with a plan, in writing, that is satisfactory to the responsible Minister, to eliminate the accumulated deficit within 3 years of it being incurred. (4) A plan referred to in subsection (3)(b) must be submitted to the responsible Minister within 6 months after the end of the fiscal year. (5) The EHS Provincial Health Corporation may use any portion of the accumulated surplus that is not needed to offset an annual operating deficit for any purpose related to (a) the delivery of emergency health services in the acute care health services sector, or (b) an ancillary operation. (6) The funding of an accumulated deficit is the responsibility of the EHS Provincial Health Corporation. Charitable annuities 30 (1) Where the EHS Provincial Health Corporation receives a donation of money that is subject to a condition requiring the payment of interest on the money or an annuity to any person, the EHS Provincial Health Corporation shall comply with the following: (a) the EHS Provincial Health Corporation shall establish a trust fund and hold the money in the trust fund; (b) where the condition requires the payment of an annuity, the EHS Provincial Health Corporation may (i) purchase an annuity for the annuitant, or (ii) make the annuity payments out of the trust fund; (c) where the condition requires the payment of interest, the EHS Provincial Health Corporation shall make those payments out of the trust fund; (d) where the EHS Provincial Health Corporation acts under clause (b)(ii) or (c), (i) the EHS Provincial Health Corporation shall not use any of the money for its own purposes until its obligation to make those payments has ended, and (ii) the EHS Provincial Health Corporation shall invest the principal amount in one or more of the following: (A) an interest‑bearing account managed by a deposit‑taking institution in Canada; (B) securities that are issued or guaranteed by the Government of Canada or any province, or issued by a deposit‑taking institution in Canada, for a term of one year or less; (C) money market mutual fund units where the investment policy of the fund ensures that at least 90% of the assets of the fund consist of the securities described in paragraph (B); (D) an account or other arrangement made available by the Crown for the management and pooled investment of cash. (2) Only the donation and the income earned on the donation may be used to make the payments under subsection (1). Patient Concerns Resolution Process Agreement re patient concerns resolution process 31 (1) For the purposes of section 1.976 of the Act, the EHS Provincial Health Corporation may satisfy the requirement to establish and maintain a patient concerns resolution process by entering into an agreement with the provincial health agency for the acute care health services sector to administer and manage the patient concerns resolution process on behalf of the EHS Provincial Health Corporation in accordance with the patient concerns resolution process established by the provincial health agency. (2) Sections 33 to 39 do not apply where the EHS Provincial Health Corporation enters into an agreement under subsection (1). Complaints 32 (1) A patient or a person acting on behalf of a patient or in the interest of a patient may make a complaint to the EHS Provincial Health Corporation if the patient or person has concerns regarding (a) the delivery of goods and services to the patient, (b) a failure or refusal to deliver goods and services to the patient, or (c) the terms and conditions under which goods and services are delivered to the patient by the EHS Provincial Health Corporation or a service provider. (2) A person may make a complaint to the EHS Provincial Health Corporation if, after the death of a patient, the person has concerns regarding (a) the delivery of goods and services to the patient, (b) a failure or refusal to deliver goods and services to the patient, or (c) the terms and conditions under which goods and services were delivered to the patient during the patient’s life by the EHS Provincial Health Corporation or a service provider. (3) A complaint must be made in accordance with (a) the patient concerns resolution process established by the EHS Provincial Health Corporation in accordance with this section and sections 33 to 39, or (b) if the EHS Provincial Health Corporation enters into an agreement referred to in section 31(1), this section and the patient concerns resolution process established by the provincial health agency. (4) Nothing in this section prevents the EHS Provincial Health Corporation or a service provider from addressing a concern raised by a patient or other person before the patient or person has made a complaint under the patient concerns resolution process. Patient concerns resolution process 33 The patient concerns resolution process must (a) provide a fair process for managing complaints, (b) include a written process describing the means by which complaints are received, processed, considered and responded to, (c) provide that the EHS Provincial Health Corporation shall attempt in good faith to resolve complaints within a reasonable time, (d) provide that complaints to the patient concerns officer may be made orally or in writing, (e) provide that a written record is to be made of complaints made orally to the patient concerns officer, (f) provide for the rejection of frivolous or vexatious complaints, and (g) provide for the redirection of complaints to other organizations or persons that have the authority to address them. Patient concerns officers 34 (1) The EHS Provincial Health Corporation shall appoint one or more patient concerns officers who (a) report directly to the administrative head, within the meaning of the Ombudsman Act , of the EHS Provincial Health Corporation or to a senior officer who reports directly to the administrative head, and (b) are responsible for receiving and dealing with complaints. (2) A patient concerns officer must (a) be reasonably available to respond to complaints and to assist patients, and persons acting on behalf of or in the interest of patients, who want to use the patient concerns resolution process, (b) facilitate the timely, expeditious and efficient management of complaints, (c) inform complainants about (i) other persons or organizations that may have authority to address the complaint, and (ii) the authority of the Ombudsman in relation to the patient concerns resolution process, (d) cooperate with the patient concerns officers of any of the following that are involved in the complaint: (i) a provincial health agency; (ii) a regional health authority; (iii) another provincial health corporation established for the purposes of delivering health services, (e) give notice of a complaint to the service provider responsible for the goods or services that are the subject of the complaint, and (f) prepare a written statement regarding the outcome of each complaint made under the patient concerns resolution process. Discontinuing on grounds of delay 35 (1) Subject to subsection (2), a patient concerns officer may discontinue the patient concerns resolution process in respect of a complaint if the patient concerns officer is satisfied that (a) the complainant had knowledge of the subject‑matter of the complaint more than 2 years before making the complaint, and (b) the delay in making the complaint is likely to impede the ability of the patient concerns officer to conduct a fair review of the matter. (2) If the complaint relates to continued conduct, the patient concerns officer may discontinue the patient concerns resolution process only if, in addition to being satisfied of the matters referred to in subsection (1)(a) and (b), the patient concerns officer is satisfied that the last instance of the conduct occurred more than 2 years before the complaint was made. Discontinuing where complaint made anonymously 36 Where a complaint is made anonymously, a patient concerns officer may discontinue the patient concerns resolution process in respect of the complaint if the patient concerns officer is not satisfied that there is sufficient information with which to conduct a fair review of the matter. Policies 37 The EHS Provincial Health Corporation shall establish policies that its patient concerns officers shall follow when considering, (a) for the purposes of section 35(1)(b), whether the delay is likely to impede the ability of the patient concerns officer to conduct a fair review of the matter, and (b) for the purposes of section 36, whether there is sufficient information with which to conduct a fair review of the matter. Publication of information 38 The EHS Provincial Health Corporation shall make available to patients and the public written information about the patient concerns resolution process, the patient concerns officers to whom complaints can be made and how complaints may be made. Delegation 39 Subject to the policies of the EHS Provincial Health Corporation, a patient concerns officer may delegate any power, duty or function under sections 32 to 38 to an employee of the EHS Provincial Health Corporation. Expiry and Coming into Force Expiry 40 For the purpose of ensuring that this Regulation is reviewed for ongoing relevancy and necessity, with the option that it may be repassed in its present or an amended form following a review, this Regulation expires on April 30, 2035. Coming into force 41 This Regulation comes into force on June 1, 2025.