“Section 72. of the Act states that members of the public, including professionals who work with children, must promptly report any suspicions that a child is or may be in need of protection to a children’s aid society. The Act defines the phrase “child in need of protection” and sets out what must be reported to a children’s aid society. This definition is set out in detail on the following pages. It includes physical, sexual and emotional abuse, neglect, and risk of harm.”
Taken from: http://www.children.gov.on.ca/htdocs/English/topics/childrensaid/reportingabuse/index.aspx
For more info, you can see: http://www.children.gov.on.ca/htdocs/English/documents/topics/childrensaid/Reportingchildabuseandneglect.pdf