Exhibit 99.3

Reports on internal control

**Management’s report on internalcontrol over financial reporting**

The management of BCE Inc. (BCE) isresponsible for establishing and maintaining adequate internal control overfinancial reporting. Our internal control over financial reporting is a processdesigned under the supervision of the President and Chief Executive Officer andthe Executive Vice-President and Chief Financial Officer of BCE to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withInternational Financial Reporting Standards (IFRS) as issued by theInternational Accounting Standards Board (IASB).

Due to its inherent limitations,internal control over financial reporting may not prevent or detectmisstatements on a timely basis. Also, projections of any evaluation of theeffectiveness of internal control over financial reporting to future periods aresubject to the risk that the controls may become inadequate because of changesin conditions, or that the degree of compliance with the policies or proceduresmay deteriorate.

Management evaluated, under the supervision of and withthe participation of the President and Chief Executive Officer and the ExecutiveVice-President and Chief Financial Officer, the effectiveness of our internalcontrol over financial reporting as at December 31, 2015, based on the criteriaestablished in *Internal Control – IntegratedFramework (2013)*issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO).

Based on that evaluation, thePresident and Chief Executive Officer and the Executive Vice-President and ChiefFinancial Officer concluded that our internal control over financial reportingwas effective as at December 31, 2015. There were no material weaknesses thathave been identified by BCE’s management in internal control over financialreporting as at December 31, 2015.

Our internal control over financialreporting as at December 31, 2015 has been audited by Deloitte LLP, IndependentRegistered Public Accounting Firm, who also audited our consolidated financialstatements for the year ended December 31, 2015. Deloitte LLP issued anunqualified opinion on the effectiveness of our internal control over financialreporting as at December 31, 2015.

 

(signed) George A. Cope*President and Chief ExecutiveOfficer*

(signed) Glen LeBlanc*Executive Vice-President andChief Financial Officer*

(signed) Thierry Chaumont*Senior Vice-President andController*

March 3, 2016

 

| **112  BCE Inc.**  		2015 ANNUAL REPORT |
|-------------------------------------------------------------|
|                                                        | REPORTS ON INTERNAL CONTROL |

 

**Report of independent registeredpublic accounting firm**

To the Board of Directors andShareholders of BCE Inc.

We have audited the internal controlover financial reporting of BCE Inc. and subsidiaries (the “Company”) as ofDecember 31, 2015, based on the criteria established in Internal Control –Integrated Framework (2013) issued by the Committee of Sponsoring Organizationsof the Treadway Commission. The Company’s management is responsible formaintaining effective internal control over financial reporting and for itsassessment of the effectiveness of internal control over financial reporting,included in the accompanying Management Report on Internal Control overFinancial Reporting. Our responsibility is to express an opinion on theCompany’s internal control over financial reporting based on our audit.

We conducted our audit in accordancewith the standards of the Public Company Accounting Oversight Board (UnitedStates). Those standards require that we plan and perform the audit to obtainreasonable assurance about whether effective internal control over financialreporting was maintained in all material respects. Our audit included obtainingan understanding of internal control over financial reporting, assessing therisk that a material weakness exists, testing and evaluating the design andoperating effectiveness of internal control based on the assessed risk, andperforming such other procedures as we considered necessary in thecircumstances. We believe that our audit provides a reasonable basis for ouropinion.

A company’s internal control overfinancial reporting is a process designed by, or under the supervision of, thecompany’s principal executive and principal financial officers, or personsperforming similar functions, and effected by the company’s board of directors,management, and other personnel to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with International Financial ReportingStandards as issued by the International Accounting Standards Board. A company’sinternal control over financial reporting includes those policies and proceduresthat (1) pertain to the maintenance of records that, in reasonable detail,accurately and fairly reflect the transactions and dispositions of the assets ofthe company; (2) provide reasonable assurance that transactions are recorded asnecessary to permit preparation of financial statements in accordance withInternational Financial Reporting Standards as issued by the InternationalAccounting Standards Board, and that receipts and expenditures of the companyare being made only in accordance with authorizations of management anddirectors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorized acquisition, use, or dispositionof the company’s assets that could have a material effect on the financialstatements.

Because of the inherent limitationsof internal control over financial reporting, including the possibility ofcollusion or improper management override of controls, material misstatementsdue to error or fraud may not be prevented or detected on a timely basis. Also,projections of any evaluation of the effectiveness of the internal control overfinancial reporting to future periods are subject to the risk that the controlsmay become inadequate because of changes in conditions, or that the degree ofcompliance with the policies or procedures may deteriorate.

In our opinion, the Companymaintained, in all material respects, effective internal control over financialreporting as of December 31, 2015, based on the criteria established in*InternalControl – Integrated Framework (2013)* issued by the Committee of SponsoringOrganizations of the Treadway Commission.

We have also audited, in accordancewith Canadian generally accepted auditing standards and the standards of thePublic Company Accounting Oversight Board (United States), the consolidatedfinancial statements as of and for the year ended December 31, 2015 of theCompany and our report dated March 3, 2016 expressed an unmodified/unqualifiedopinion on those financial statements.

 

/s/ Deloitte LLP[1] 

Montréal, CanadaMarch 3, 2016

(1) *CPA auditor, CA,public accountancy permit No. A104630*

| **BCE Inc.**  2015		ANNUAL REPORT   **113** |
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