**Exhibit 99.31****CERTIFICATION**I, Michael J. Sabia, Chief Executive Officer of Bell Canada, certify that:1. I have reviewed this annual report on Form 40-F of Bell Canada;2. Based on my knowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this report;3. Based on my knowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the issuer as of, and for, the periods presented in this report;4. The issuer’s other certifying officer(s) and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the issuer and have:a) Designed such disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that material information relatingto the issuer, including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is being prepared;b) [Reserved]c) Evaluated the effectiveness of the issuer’s disclosure controls and procedures and presentedin this report our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on such evaluation; andd) Disclosed in this report any change in the issuer’s internal control over financial reportingthat occurred during the period covered by the annual report that has materially affected, oris reasonably likely to materially affect, the issuer’s internal control over financialreporting; and5. The issuer’s other certifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the issuer’s auditors and theaudit committee of the issuer’s board of directors (or persons performing the equivalentfunctions):a) All significant deficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affect the issuer’sability to record, process, summarize and report financial information; andb) Any fraud, whether or not material, that involves management or other employees who have asignificant role in the issuer’s internal control over financial reporting.March 10, 2006       (signed) Michael J. Sabia       Michael J. Sabia    Chief Executive Officer    Bell Canada  
 

 
**Exhibit 99.31****CERTIFICATION**I, Siim A. Vanaselja, Chief Financial Officer of Bell Canada, certify that:1. I have reviewed this annual report on Form 40-F of Bell Canada;2. Based on my knowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this report;3. Based on my knowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the issuer as of, and for, the periods presented in this report;4. The issuer’s other certifying officer(s) and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the issuer and have:a) Designed such disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that material information relatingto the issuer, including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is being prepared;b) [Reserved]c) Evaluated the effectiveness of the issuer’s disclosure controls and procedures and presentedin this report our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on such evaluation; andd) Disclosed in this report any change in the issuer’s internal control over financial reportingthat occurred during the period covered by the annual report that has materially affected, oris reasonably likely to materially affect, the issuer’s internal control over financialreporting; and5. The issuer’s other certifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the issuer’s auditors and theaudit committee of the issuer’s board of directors (or persons performing the equivalentfunctions):a) All significant deficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affect the issuer’sability to record, process, summarize and report financial information; andb) Any fraud, whether or not material, that involves management or other employees who have asignificant role in the issuer’s internal control over financial reporting.March 10, 2006       (signed) Siim A. Vanaselja       Siim A. Vanaselja    Chief Financial Officer    Bell Canada