DEVELOPMENT CHARGES BACKGROUND STUDY. Staff Consolidation Report Accessible Version. HEMSON C o n s u l t i n g L t d.

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1 DEVELOPMENT CHARGES BACKGROUND STUDY Staff Consolidation Report Accessible Version HEMSON C o n s u l t i n g L t d. June 23, 215

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3 Table of Contents Executive Summary... 1 I Introduction... 1 II A Municipal-Wide Methodology Aligns Development-Related Costs And Benefits A. Municipal-Wide Development Charges Are Calculated B. Key Steps In Determining Development Charges For Future Development-Related Projects III Development Forecast A. Residential Growth Forecast B. Non-Residential Growth Forecast IV Summary Of Historical Capital Service Levels V The Development-Related Capital Program A. A Development-Related Capital Program Is Provided For Council s Approval B. The Development-Related Capital Program For General Services C. The Development-Related Capital Program For Roads & Related Services VI Development Charges Are Calculated In Accordance With The DCA A. Development Charges Calculation B. Comparison Of Calculated And Current Development Charges VII Long-Term Capital And Operating Costs A. Net Operating Costs For The Municipality s Services Estimated To Increase Over The Forecast Period B. Long-Term Capital Financing From Non-Development Charge Sources Totals $35.85 Million VIII Development Charges Administration A. Development Charge Administration... 41

4 List of Appendices A. Development Forecast B. General Services Technical Appendix B.1 Library Service B.2 Emergency & Fire Services B.3 Indoor Recreation B.4 Park Development & Related Facilities B.5 Operations B.6 Parking B.7 General Government C. Roads & Related Technical Appendix D. Reserve Funds E. Long-Term Capital And Operating Impacts F. Local Service Definitions G. Engineered Services Projects Detailed Maps H. 215 Development Charges By-Law

5 1 Executive Summary Hemson Consulting Ltd. was retained by the Municipality of Clarington to complete a Development Charges (DC) Background Study. This Background Study provides the basis and background to update the Municipality s development charges to accurately reflect the servicing needs of new development in Clarington. A. Study Consistent with Development Charges Legislation This study calculates development charges for the Municipality of Clarington in compliance with the provisions of the Development Charges Act, 1997 (DCA) and its associated regulation (Ontario Regulation 82/98). The Municipality of Clarington s existing development charges by-law 21-58, expires on July 1, 215. Council must pass a new development charges by-law before this expiry date in order to continue to levy development charges. The Municipality needs to continue implementing development charges to help fund capital projects related to development throughout Clarington so that development continues to be serviced in a fiscally responsible manner. The calculated changes to the development charges rates are required in order to reflect the revised costs associated with the infrastructure requirements. The DCA and O. Reg. 82/98 require that a development charges background study be prepared in which development charges are determined with reference to: A forecast of the amount, type and location of residential and nonresidential development anticipated in the Municipality; A review of future capital projects, including an analysis of gross expenditures, funding sources, and net expenditures incurred or to be incurred by the Municipality to provide for the expected development, including the determination of the development and non-developmentrelated components of the capital projects; and An examination of the long-term capital and operating costs for the capital infrastructure required for each service to which the development charges by-laws would relate.

6 2 This report identifies the development-related net capital costs which are attributable to development that is forecast to occur in the Municipality. These costs are apportioned to types of development (residential, industrial, non-industrial) in a manner that reflects the increase in the need for each service attributable to each type of development. B. All Services with Development-Related Costs Included in the Analysis The following Municipal services have been included in the development charge analysis: Library Service; Emergency & Fire Services; Indoor Recreation; Park Development & Related Facilities; Operations; Parking; General Government; and Roads & Related. C. Approach Used to Calculate Development Charges Development charge rates have been established under the parameters and limitations of the DCA. This study provides the rationale and basis for the calculated rates. Development charges for all services are calculated on a Municipal-wide basis. D. Development Forecast Consistent with the Region of Durham Official Plan, a forecast of residential and non-residential development anticipated in the Municipality has been included in this report for the purposes of this Development Charges Background Study. The capital infrastructure planning period for General Services is based on the ten-year planning horizon 215 to 224. The planning period for the Engineered Service of Roads & Related is from 215 to 231.

7 3 The Municipality s development forecast for the ten-year planning period from 215 to 224, estimates that the City s population will grow by 2,5 people and add approximately 9, new occupied dwelling units. The population in the new dwelling units is expected to accommodate roughly 25,2 persons. The planning period for Roads & Related Services ( ) will see an addition of 2,4 occupied dwelling units which can accommodate population growth of 56,7 persons. The employment forecast for the Municipality is forecast to add approximately 7, employees in the ten-year planning period. This results in the addition of 394,9 square metres of new non-residential building space from 215 to 224. For the seventeen-year planning period, approximately 13,6 employees will be accommodated in 842, square metres of new nonresidential building space ( ). The following is a summary of the projected growth for the Municipality: Residential Development Forecast 214 Estimate Growth Total at Growth Total at 231 Total Occupied Dwellings 31,746 9,6 4,752 2,374 52,12 Population Census 88,859 2,534 19,393 46, ,245 Population in New Dwellings 25,167 56,683 Non-Residential Development Forecast 214 Estimate Growth Total at Growth Total at 231 Employment 24,854 7,32 31,886 13,569 38,424 Non-Residential Building Space in Square Metres 394, ,993 E. The Municipality Has an Extensive Development-Related Capital Program for the Provision of Eligible Services 1. General Services Municipal staff, in collaboration with Hemson Consulting, has developed a development-related capital program setting out projects that are required to

8 4 service the anticipated development. The development-related capital programs are based on a ten-year planning period from 215 to 224. The gross cost of the Municipality s development-related capital program for general services amounts to $ million and provides for a wide range of infrastructure additions. Of the $ million, approximately $71.35 million has been identified as eligible for recovery through development charges over the planning period. The DCA requires that development-related net capital costs for general services be reduced by ten per cent when calculating the applicable development charges for these services. The ten per cent share of development-related net capital costs not included in the development charges calculations must be funded from non-development charges sources. In total, about $8.77 million is identified as the required ten per cent reduction. Non-development charges funding for replacement portions of the capital program and for portions of development-related capital projects that benefit existing development have been identified. Replacement or benefit to existing shares amount to $1.72 million. A share of the capital program is for portions of projects that relate to development in the post-224 period and may be considered for recovery in future development charges studies, subject to service level considerations. In total, about $21.82 million is considered to be a post-224 benefit. Available DC reserve funds, in the amount of $5. million, are applied to the first projects in each capital program to fund development-related infrastructure. The following is a summary of the development-related capital program for general services.

9 5 Service Gross Cost In Hundreds of Thousands of Dollars DC Eligible Cost in Hundreds of Thousands of Dollars Library Service $16,781.4 $5,352.1 Emergency & Fire Services $11,718.5 $8,11.4 Indoor Recreation $44,622. $34,35.9 Park Development & Related Facilities $23,1. $11,71.4 Operations $14,444. $7,854.3 Parking $746. $4.5 General Government $5,795. $3,577.4 Total 1-Year General Services $117,26.9 $71,347.1 Details regarding the capital programs for general services are provided in Appendix B of this report. 2. Engineered Services The total gross cost for Roads & Related is $ million. This provides for various projects such as road, sidewalk, street lighting, bridge structure, streetscape, culvert works, cycling projects and engineering specific studies. A share of the Roads & Related capital program will be paid through developer contributions and another share has deemed to benefit the existing community. These shares total to approximately $565,68 and $2.32 million, respectively and are netted off of the total gross cost of the program. A portion of the capital program provides service to development that has already occurred in the Municipality for which development charges have been collected. The current development charge reserve fund balance for Roads & Related Services totals $9.19 million. This amount is used to fund a portion of the capital program. The total costs eligible for DC recovery amounts is reduced to $ million. Details of the Roads & Related capital program and development charges calculations can be found in Appendix C.

10 6 Gross Cost in Hundreds of Thousands of Dollars DC Eligible Costs in Hundreds of Thousands of Dollars Services Roads and Related $165,865.3 $135,782.5 Total 22-Year Engineered Service $165,865.3 $135,782.5 F. Development Charges are Calculated with Full Reference to the DCA Development charges rates have been established under the parameters and limitations of the DCA. This Study provides the rationale and basis for the calculated rates. A Municipal-wide uniform cost approach is used to calculate development charges for the eligible services. Uniform residential and non-residential charges are levied throughout the Municipality. The non-residential charge is differentiated between industrial and non-industrial land uses. The calculated charges are the maximum charges the Municipality may adopt. Lower charges can be approved; however, this will require a reduction in the capital plan and reduced service levels or financing from other sources, most likely property taxes. The fully calculated residential charges are recommended to vary by unit type, reflecting the difference in occupancy patterns expected in various unit types and the associated differences in demand that would be placed on Municipal services. The following is a summary of the calculated development charges:

11 7 Service Adjusted Charge per Capita Single & Semi- Detached or Link Building Multiple Unit Building Apartment Building Library Service $ $73 $565 $349 Emergency & Fire Services $25.6 $788 $69 $377 Indoor Recreation $1, $4,696 $3,63 $2,247 Park Development & Related Facilities $475.6 $1,494 $1,155 $715 Operations $ $764 $59 $365 Parking $12.8 $4 $31 $19 General Government $ $37 $286 $177 Subtotal General Services $2,825.1 $8,882 $6,866 $4,249 Roads & Related $2,169.3 $6,82 $5,273 $3,263 Total Charge Per Unit $4, $15,72 $12,139 $7,512 (1) Based on Persons Per Unit Of:

12 8 Service Non-Industrial Adjusted Charge per Square Metre Industrial Adjusted Charge per Square Metre Library Service $. $. Emergency & Fire Services $4.49 $4.49 Indoor Recreation $. $. Park Development & Related Facilities $. $. Operations $4.37 $4.37 Parking $.23 $.23 General Government $2.13 $2.13 Subtotal General Services $11.22 $11.22 Roads & Related $53.71 $24.2 Total Charge Per Square Metre $64.93 $35.24 G. Newly Calculated DC Rates Are Higher Than Current Rates The fully calculated residential charge for a single or semi-detached or link unit in Clarington is $15,72, which represents an increase of 12 per cent over the Municipality s current charge 1 as of the release of the previous background study of $14,59. It is also worthy to note from a comparative perspective, that the newly calculated rates are a reduction from the rates currently being levied prior to the application of the final Ontario Municipal Board (OMB) decision. 1 The calculated rate per single detached unit in the 21 DC Background Study was$14,5. This rate has been amended to reflect Ontario Municipal Board (OMB) Decision DC15 which has been indexed to 215 dollars. This is an estimate that still requires final OMB approval.

13 9 The calculated non-industrial charge of $64.93 per square metre of gross floor area represents less than a one per cent increase over the Municipality s currently imposed non-industrial charge 2 of $64.78 per square metre. The calculated industrial charge of $35.24 per square metre represents a 7 per cent increase over Clarington s current industrial charge of $ H. Development Charges By-Law Practices and Collection Policies It is recommended that present practices regarding collection of development charges and by-law administration continue to the extent possible. Some changes requested by the industry during the course of the previous by-law have been incorporated such as the removal of the requirement for certified cheques and improvements to transition rules around indexing. As required under the DCA, the Municipality should codify any rules regarding application of the by-laws and any exemptions within the development charges by-laws proposed for adoption. The proposed draft by-law sets out the rules to determine development charges applicable in any particular case. Rules for exemptions, potential reductions, and redevelopment of land are also outlined in the proposed draft by-law. It is recommended that Council adopt the development-related capital program included in this background study, subject to annual review through the Municipality s normal capital budget process. 2 The calculated non-residential rates per industrial and non-industrial square metre in the 21 DC Background Study were $59.44 and $3.24 per square metre, respectively. These rates were not affected by OMB Decision DC15, and have been indexed to 215 dollars.

14 1 I Introduction The Municipality of Clarington Development Charges (DC) Background Study is presented as part of a process to lead to the approval of new development charge bylaws in compliance with the Development Charges Act, 1997 (DCA). The DCA and O. Reg. 82/98 require that a development charge background study be prepared in which development charges are determined with reference to: A forecast of the amount, type and location of development anticipated in the Municipality; The average capital service levels provided in the Municipality over the tenyear period immediately preceding the preparation of the background study; A review of future capital projects, including an analysis of gross expenditures, funding sources, and net expenditures incurred, or to be incurred, by the Municipality or its local boards to provide for the expected development, including the determination of the eligible and ineligible components of the capital projects; and An examination of the long-term capital and operating costs for the capital infrastructure required for each service to which the development charges bylaws would relate. The Study presents the results of the review which determines the developmentrelated net capital costs which are attributable to development that is forecast to occur in the Municipality. These development-related net capital costs are then apportioned among various types of development (residential; industrial; nonindustrial) in a manner that reflects the increase in the need for each service attributable to each type of development. The DCA provides for a period of public review and comment regarding the calculated development charges. Following completion of this public process, in accordance with the DCA, and Council s review of the Study, it is intended that Council will pass a new development charges by-law for the Municipality. The remainder of the Study sets out the information and analysis upon which the calculated development charges are based.

15 11 Section II designates the services for which the development charges are calculated and the areas within the Municipality to which the development charges will apply. It also briefly reviews the methodology that has been used in the DC Background Study. Section III presents a summary of the residential and non-residential development which is forecast to occur within the Municipality over the period and to 231. Section IV summarizes the historical ten-year average service levels that have been attained in the Municipality which form the basis for the development charge calculations. In Section V development-related capital programs that have been developed by various Municipal departments are reviewed. Section VI summarizes the calculation of applicable development charges and the resulting calculated development charges by land use and by unit type and provides a comparison of existing development charge rates in the Municipality with the rates calculated in this study. Section VII provides an examination of the long term capital and operating costs for each service included in the development charge calculation. Section VIII provides a review of development charges administrative matters.

16 12 II A Municipal-Wide Methodology Aligns Development-Related Costs and Benefits Several key steps are required in calculating any development charge. However, specific circumstances arise in each municipality which must be reflected in the calculation. Our approach has been tailored to meet the specific needs of the Municipality of Clarington s unique circumstances. The approach to the calculated development charges is focused on providing a reasonable alignment of development-related costs with the development that necessitates them. The Study calculates charges on a Municipal-wide basis which is consistent with the Municipality of Clarington s 21 Development Charges Study. Despite the fact that development charges are calculated on a Municipal-wide basis, legislation allows a municipality to exempt or reduce rates for specific geographic areas. However, legislation prevents lost revenue due to exemptions or reductions, from being recouped through increasing charges in other areas. A. Municipal-Wide Development Charges Are Calculated Clarington provides a range of services to the community it serves and has a sizeable inventory of facilities, land, infrastructure, vehicles and equipment. The DCA provides the Municipality with flexibility when defining services that will be included in the development charge by-laws, provided that the other provisions of the Act and Regulations are met. The DCA also permits the Municipality to designate, in its by-laws, the areas within which the development charges shall be imposed. The charges may apply to all lands in the Municipality or to other designated development areas. For the development charge eligible services that the Municipality provides, the full range of capital facilities, land, equipment and infrastructure is available throughout the municipality which all residents have access to. A widely accepted method for recovering the development-related capital costs for such services is to apportion them over all new development anticipated in the Municipality. The following services are included in the Municipality-wide development charge calculation:

17 13 Library Services; Emergency & Fire Services; Indoor Recreation; Park Development & Related Facilities; Operations; Parking; General Government; and Roads & Related. These services form a reasonable basis in which to plan and administer the Municipal-wide development charges. It is noted that the analysis of each of these services examines the individual capital facilities, land and equipment currently in place. For example, the Emergency & Fire Services category includes fire stations and associated land, vehicles, furniture and equipment. The resulting development charge for all of the above services would be imposed uniformly against all new development everywhere in the Municipality. B. Key Steps in Determining Development Charges for Future Development-Related Projects Several key steps are required in calculating development charges for future development-related projects. These are summarized below. 1. Development Forecast The first step in the methodology requires a development (i.e. growth) forecast to be prepared for the ten-year study period, , for general services and for development to 231 for Roads & Related Services. The forecast is consistent with the long-term population, household and employment forecasts established for Clarington by the Region of Durham. For the residential portion of the forecast both the net (or Census) population growth and population growth in new dwelling units is estimated. The net population growth determines the need for additional facilities and provides the foundation for the development-related capital program. When calculating the development charge, the development-related net capital costs are spread over the total additional population that occupy new dwelling units. This population in new units represents the population from which development charges will be collected.

18 14 The non-residential portion of the forecast estimates the gross floor area (GFA) of building space to be developed over the ten-year period, , and to 231. The forecast of GFA is based on the employment forecast for the Municipality. Factors for floor space per worker by category are used to convert the employment forecast into gross floor areas for the purposes of the Development Charges Background Study. 2. Service Categories and Historical Service Levels The DCA provides that the increase in the need for service attributable to anticipated development:... must not include an increase that would result in the level of service exceeding the average level of that service provided in the municipality over the 1-year period immediately preceding the preparation of the background study...(s. 5. (1) 4.) Historical ten-year average service levels thus form the basis for development charges. A review of the Municipality s capital service levels for buildings, land, vehicles, and so on has therefore been prepared as a reference for the calculation so that the portion of future capital projects that may be included in the development charge can be determined. The historical service levels used in this study have been calculated based on the period Development-Related Capital Program and Analysis of DC Eligible Costs to be Recovered Through Development Charges A development-related capital program has been prepared by the Municipality s departments as part of the present study. The program identifies development-related projects and their gross and net municipal costs, after allowing for capital grants, subsidies or other recoveries as required by the Act (DCA, s. 5. (2)). The capital program provides another cornerstone upon which development charges are based. The DCA requires that the increase in the need for service attributable to the anticipated development may include an increase:... only if the council of the municipality has indicated that it intends to ensure that such an increase in need will be met. (s. 5. (1) 3.) In conjunction with DCA, s. 5. (1) 4. referenced in subsection two above, these sections have the effect of requiring that the development charges be calculated on the lesser of the historical ten-year average service levels or the service levels embodied in future plans of the Municipality. The development-related capital program prepared for the Study ensures that development charges are only imposed to help pay for projects that have been or are intended to be purchased or built in order to accommodate future anticipated development. It is not sufficient in the calculation of development charges merely to have had the service in the past. There

19 15 must also be a demonstrated commitment to continue to emplace facilities or infrastructure in the future. In this regard, O. Reg. 82/98, s. 3 states that: For the purposes of paragraph 3 of subsection 5 (1) of the Act, the council of a municipality has indicated that it intends to ensure that an increase in the need for service will be met if the increase in service forms part of an official plan, capital forecast or similar expression of the intention of the council and the plan, forecast or similar expression of the intention of the council has been approved by the council. For some projects in the development-related capital program, a portion of the project may confer benefits to existing residents. As required by the DCA, s. 5. (1) 6., these portions of projects and their associated net costs are the funding responsibility of the Municipality from non-development charges sources. The amount of municipal funding for such non-dc-eligible shares of projects are also identified as part of the preparation of the development-related capital program. There is also a requirement in the DCA to reduce the applicable development charge by the amount of any uncommitted excess capacity that is available for a service. Such capacity is available to partially meet the future servicing requirements. Adjustments are made in the analyses to meet this requirement of the DCA. Finally, in calculating development charges, the development-related net municipal costs must be reduced by ten per cent for all municipal services except Roads & Related Services and Emergency & Fire Services (DCA, s. 5. (1) 8.). The ten per cent discount is applied to all other services Library, Park Development & Related Facilities, Indoor Recreation, Operations, Parking, and General Government, and the resulting municipal funding responsibility from non-development charge sources is identified. 4. Attribution to Types of Development The next step in the determination of development charges is the allocation of the development-related net capital costs between the residential and the nonresidential sectors. In the Municipality of Clarington, the allocation for general services is based on the consideration of projected changes in population in new units and employment over the planning periods. The exceptions to this allocation are for the services of Library, Indoor Recreation, and Park Development & Related Facilities. The development-related costs for these services have been allocated 1 per cent to residential growth. The allocation of costs for Roads & Related Services is based on an analysis of roadside environment of the development-related roads projects. Finally, the residential component of the development charge is applied to different housing types based on average occupancy factors. The non-residential component is

20 16 applied on the basis of gross building space in square metres for industrial, and nonindustrial development. 5. Final Adjustment The final determination of the development charge results from adjustments made to development-related DC eligible costs for each service and sector resulting from the application of any unallocated development-related reserve fund balances that are available to finance the development-related capital costs in the capital program. A cash flow analysis is also undertaken to account for the timing of projects and receipt of development charges. Interest earnings or borrowing costs are therefore accounted for in the calculation as allowed under the DCA.

21 17 III Development Forecast This section summarizes the development forecasts used to calculate the development charges for the Municipality of Clarington. Appendix A contains additional material related to the development forecast and the Municipality s demographics. The development forecast used in the Development Charges Background Study is consistent with the long-term forecast established for the Municipality by the Region of Durham s Official Plan which provides population, housing and employment projections to 231. Under the Growth Plan, upper-tier municipalities are responsible for allocating the forecasts provided in Schedule 3 of the Growth Plan to local municipalities. The population growth forecast for Clarington is based on the Municipality achieving the Region of Durham s population allocation of 14,34 by 231. It should be noted that this population figure is the expressed total population, which includes an estimate of the undercount, or net under-coverage (roughly four per cent). For the purposes of the development charges development forecast, all population figures noted hereafter are Census population figures, which exclude the under-coverage. A. Residential Forecast Development charges are levied on residential development as a charge per new unit. Therefore, for the residential forecast, a projection of both the population growth 3 as well as the population in new dwelling units is required. The population growth determines the need for additional facilities and provides the foundation for the development-related capital program. When calculating the development charge, the development-related net capital costs are spread over the total additional population that occupy new dwelling units. This population in new dwelling units represents the population from which development charges will be collected. 3 Commonly referred to as net population growth in the context of development charges

22 18 Table 1 provides a summary of the residential forecast for two planning periods: a ten-year planning period, 215 to 224, and a seventeen -year planning horizon of 215 to 231. The ten-year planning period is used throughout the Study for the general services and the longer planning period is used for the engineered services of Roads & Related. Over the planning period from 215 to 224, the total number of new residential units will increase by approximately 9,, which translates into a population in new dwelling units of approximately 25,2. The population in new units was derived by using data from Statistics Canada analysing household sizes in recently constructed units. The forecast has projected growth in the 215 to 231 period to accommodate 56,7 persons in nearly 2,4 new housing units. A summary of the residential development forecast can be found in Table 1. B. Non-Residential Development Forecast Development charges are levied on non-residential development as a charge per square metre of GFA. As with the residential forecast, the non-residential forecast requires both a projection of employment growth as well as a projection of the employment growth associated with new floorspace in the Municipality. The forecast employment for the Municipality of Clarington is based on four major land use planning types: population-related, employment land employment, major office employment, and rural-based employment: Population-related employment is employment that primarily serves the residential population. This category includes retail, education, health care, and local government employment. The rate of growth of this category is generally linked to the rate of population growth in the Municipality. Employment land employment refers to employment accommodated primarily in low-rise industrial-type buildings located within the Municipality s business parks and industrial areas. There is a large supply of such areas in Clarington. Major office employment refers to office type employment contained within free standing buildings more than 2, net square feet (1,858 m 2 ). 4 4 The definition is different from the Growth Plan definition of major office which is free standing buildings of either 1, m 2 or more with 5 employees.

23 19 Rural-based employment refers to jobs scattered throughout rural areas and includes agricultural and primary industries plus uses typically found in urban employment areas, but not located on urban land designated for industrial or commercial use. The non-residential portion of the forecast estimates the amount of building space to be developed in the Municipality over the ten and seventeen year planning periods. The forecast is based on the projected increase in employment levels and the anticipated amount of new building space required to accommodate them. The ten-year forecast projects an increase of approximately 7, employees which can be accommodated in 394,9 square metres of new non-residential building space. For the seventeen year planning period, the Municipality will see a growth of approximately 13,6 new employees and roughly 842, square metres of new non-residential building floor area. A summary of the non-residential development forecast can be found in Table 1.

24 2 Table 1 Municipality of Clarington Summary of Residential and Non-Residential Development Forecast Total at Total at Residential Development Forecast Estimate Growth 224 Growth 231 Total Occupied Dwellings 31,746 9,6 4,752 2,374 52,12 Population Census 88,859 2,534 19,393 46, ,245 Population in New Dwellings 25,167 56,683 Non-Residential Development Forecast Total at Total at Estimate Growth 224 Growth 231 Employment 24,854 7,32 31,886 13,569 38,424 Non-Residential Building Space in Square Metres 394, ,993

25 21 IV Summary of Historical Capital Service Levels The DCA and O. Reg. 82/98 require that the development charges be set at a level no higher than the average service level provided in the municipality over the tenyear period immediately preceding the preparation of the background study, on a service by service basis. For non-engineered services, or general services, (Library, Emergency & Fire Services, etc.) the legislative requirement is met by documenting historical service levels for the preceding ten years, in this case, for the period 25 to 214. Typically, service levels for general services are measured as a ratio of inputs per capita, or per population plus employment. O. Reg. 82/98 requires that when determining historical service levels both the quantity and quality of service be taken into consideration. In most cases, the service levels are initially established in quantitative terms. For example, service levels for buildings are presented in terms of square feet per capita. The qualitative aspect is introduced by the consideration of the monetary value of the facility or service. In the case of buildings, for example, the cost would be shown in terms of dollars per square foot to replace or construct a facility of the same quality. This approach helps to ensure that the development-related capital facilities that are to be charged to new development reflect not only the quantity (number and size) but also the quality (value or replacement cost) of service provided historically by the Municipality. Both the quantitative and qualitative aspects of service levels used in the present analysis are based on information provided by Municipal staff based on historical records and their experience with costs to acquire or construct similar facilities, equipment and infrastructure as of 214. Table 2 summarizes all Municipal-wide service levels included in the development charge calculation (excluding General Government). Appendix B provides detailed historical inventory data upon which the calculation of service levels are based for general services. Appendix C provides the service levels for Roads & Related.

26 22 Table 2 Municipality Of Clarington Summary Of Average Historic Service Levels Municipal-Wide Services Service Library Service Total Library Service - Buildings Library Service - Land Library Service - Parking Lots, Access Roads, & Other Paved Infrastructure Library Service - Materials Library Service - Furniture and Equipment Service Emergency & Fire Services Total Emergency & Fire Services - Buildings Emergency & Fire Services Land Emergency & Fire Services Parking Lots, Access Roads, & Other Paved Infrastructure Emergency & Fire Services Vehicles Emergency & Fire Services Furniture and Equipment Service Indoor Recreation Total Indoor Recreation - Buildings Indoor Recreation - Land Indoor Recreation - Parking Lots, Access Roads, & Other Paved Infrastructure Indoor Recreation - Furniture and Equipment Indoor Recreation - Other Facilities Service Park Development & Related Facilities Total Park Development & Related Facilities Parkland Park Development & Related Facilities - Park Facilities Park Development & Related Facilities - Special Facilities Service Operations Total Operations - Buildings Operations - Land Operations - Parking Lots, Access Roads, & Other Paved Infrastructure Operations - Furniture and Equipment Operations - Fleet Service Parking Total Parking - Parking Spaces Parking - Parking Meters Roads & Related Total Service Level Indicator Unit $ per capita $ per capita $9.64 per capita $1.9 per capita $69.4 per capita $22.3 per capita Service Level Indicator Unit $ per population & employment $13.36 per population & employment $15.9 per population & employment $5.97 per population & employment $96.6 per population & employment $46.2 per population & employment Service Level Indicator Unit $1, per capita $1, per capita $ per capita $77.34 per capita $79.39 per capita $23.32 per capita Service Level Indicator Unit $ per capita $364.1 per capita $ per capita $93.89 per capita Service Level Indicator Unit $ per population & employment $9.93 per population & employment $76.42 per population & employment $26.6 per population & employment $5.64 per population & employment $ per population & employment Service Level Indicator Unit $26.69 per population & employment $24.8 per population & employment $2.61 per population & emp. $5, per capita

27 23 V The Development-Related Capital Program The DCA requires the Council of a municipality to express its intent to provide future capital facilities at the average historical service level incorporated in the development charges calculation. As noted above in Section II, O. Reg. 82/98, s. 3 states that: For the purposes of paragraph 3 of subsection 5 (1) of the Act, the council of a municipality has indicated that it intends to ensure that an increase in the need for service will be met if the increase in service forms part of an official plan, capital forecast or similar expression of the intention of the council and the plan, forecast or similar expression of the intention of the council has been approved by the council. A. A Development-Related Capital program Is Provided For Council s Approval Based on the development forecasts summarized in Section III and detailed in Appendix A, Municipal staff, in collaboration with the consultants, have created a development-related capital program setting out those projects that are required to service anticipated development. For all services, with the exception of Roads & Related Services, the capital program covers the ten-year period from 215 to 224. As permitted by the DCA s. 5 (1) 4., the development charge for Roads & Related Services is based on development expected in the Municipality to 231 which is the Official Plan horizon. One of the recommendations contained in the Background Study is for Council to adopt the development-related capital program created for the purposes of the development charges calculation. It is assumed that future capital budgets and forecasts will continue to bring forward the development-related projects contained herein that are consistent with the development occurring in the Municipality. It is acknowledged that changes to the capital program presented here may occur through the Municipality s normal capital budget process. B. The Development-Related Capital Program For General Services A summary of the development-related capital forecast for all services is presented in Table 3.

28 24 Table 3 Municipality Of Clarington Summary Of Development-Related Capital Program For General Services Gross Cost Grants/Subsidies in Hundreds in Hundreds of Service of thousands Thousands of of Dollars Dollars Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Municipal Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Cost in Program in Program in Program in Program in Program in Program in Program in Program in Program in Program in Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands of Dollars of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in Library Service Total $16,781.4 $. $16,781.4 $1,667.3 $467. $1,59.3 $765.3 $236.3 $1,136.3 $11,. $. $. $. 1.1 Recovery of Negative Reserve Fund Balance $43.4 $. $43.4 $43.4 $. $. $. $. $. $. $. $. $. 1.2 Recovery of Bowmanville Branch Debenture $323.4 $. $323.4 $161.7 $161.7 $. $. $. $. $. $. $. $. 1.3 Recovery of Newcastle Branch Debenture $737. $. $737. $66. $69. $73. $529. $. $. $. $. $. $. 1.4 Courtice Library Expansion $1,16. $. $1,16. $1,16. $. $. $. $. $. $. $. $. $. 1.5 New Library Facility $13,1. $. $13,1. $. $. $1,2. $. $. $9. $11,. $. $. $. 1.6 Materials $1,417.7 $. $1,417.7 $236.3 $236.3 $236.3 $236.3 $236.3 $236.3 $. $. $. $. Service Gross Cost Grants/Subsidies in Hundreds in Hundreds of of thousands Thousands of of Dollars Dollars Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Municipal Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Cost in Program in Program in Program in Program in Program in Program in Program in Program in Program in Program in Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands of Dollars of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in Emergency & Fire Service Tool $11,718.5 $. $11,718.5 $122.5 $145. $535. $. $85. $2,46. $. $7,66. $. $. 2.1 Buildings, Land & Furnishings $6,676. $. $6,676. $. $. $5. $. $. $1,26. $. $4,916. $. $. 2.2 Vehicles $4,935. $. $4,935. $35. $125. $35. $. $85. $1,2. $. $2,69. $. $. 2.3 Equipment $17.5 $. $17.5 $87.5 $2. $. $. $. $. $. $. $. $. Service Gross Cost Grants/Subsidies in Hundreds in Hundreds of of thousands Thousands of of Dollars Dollars Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Municipal Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Cost in Program in Program in Program in Program in Program in Program in Program in Program in Program in Program in Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands of Dollars of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in Indoor Recreation Total $44,622. $. $44,622. $6,87. $2,551. $5,136. $1,649. $1,724. $1,644. $23,647. $1,151. $155. $ Recovery of Negative Reserve Fund Balance $3,83. $. $3,83. $3,83. $. $. $. $. $. $. $. $. $. 3.2 Recovery of South Courtice Arena Debenture $3,117. $. $3,117. $1,21. $1,39. $1,57. $. $. $. $. $. $. $. 3.3 Recovery of Bowmanville Indoor Soccer Debenture $1,426. $. $1,426. $128. $131. $134. $137. $141. $144. $147. $151. $155. $ Recovery of Newcastle Recreation Complex Debenture $1,741. $. $1,741. $1,32. $1,381. $1,445. $1,512. $1,583. $1,5. $1,. $1,. $. $. 3.5 New Indoor Recreation Facility $25,58. $. $25,58. $58. $. $2,5. $. $. $. $22,5. $. $. $. Service Gross Cost Grants/Subsidies in Hundreds in Hundreds of of thousands Thousands of of Dollars Dollars Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Municipal Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Cost in Program in Program in Program in Program in Program in Program in Program in Program in Program in Program in Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands of Dollars of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in Park Development & Related Facilities Total $23,1. $. $23,1. $1,1. $1,27. $75. $83. $1,. $2,25. $5,365. $4,165. $1,865. $4, Park Development, Facilities & Equipment $23,1. $. $23,1. $1,1. $1,27. $75. $83. $1,. $2,25. $5,365. $4,165. $1,865. $4,82. Service Gross Cost Grants/Subsidies in Hundreds in Hundreds of of thousands Thousands of of Dollars Dollars Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Municipal Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Cost in Program in Program in Program in Program in Program in Program in Program in Program in Program in Program in Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands of Dollars of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in Operations Total $14,444. $. $14,444. $585.5 $1,446.5 $1,154.5 $3,282.5 $782.5 $392.5 $. $2,. $3. $4, Municipal Fleet and Equipment $3,495. $. $3,495. $32. $694. $849. $73. $53. $39. $. $. $. $. 5.2 Buildings, Land & Equipment $9,16. $. $9,16. $281. $75. $25. $1,. $25. $. $. $2,. $3. $4, Animal Services $1,843. $. $1,843. $2.5 $2.5 $28.5 $1,552.5 $2.5 $2.5 $. $. $. $. Service Gross Cost Grants/Subsidies in Hundreds in Hundreds of of thousands Thousands of of Dollars Dollars Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Municipal Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Cost in Program in Program in Program in Program in Program in Program in Program in Program in Program in Program in Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands of Dollars of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in Parking Total $746. $. $746. $22. $. $155.2 $. $. $58.8 $2. $4. $. $. 6.1 New Parking Spaces $664. $. $664. $. $. $155.2 $. $. $58.8 $. $. $. $. 6.2 Parking Meters $82. $. $82. $22. $. $. $. $. $. $2. $4. $. $. Service Gross Cost Grants/Subsidies in Hundreds in Hundreds of of thousands Thousands of of Dollars Dollars Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Total Net Municipal Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Cost in Program in Program in Program in Program in Program in Program in Program in Program in Program in Program in Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Hundreds of Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands Thousands of Dollars of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in of Dollars in General Government Total $5,795. $. $5,795. $215. $1,135. $54. $515. $435. $38. $48. $33. $18. $1, Development-Related Studies $5,795. $. $5,795. $215. $1,135. $54. $515. $435. $38. $48. $33. $18. $1,585. Total - 1 Year General Services $117,26.9 $. $117,26.9 $1,429.3 $7,14.5 $9,78. $7,41.8 $5,27.8 $8,546.6 $4,512. $15,292. $2,5. $11,63.

29 25 The table provides a separate total for services analysed over the ten year period, Further details on the capital programs for each individual service category are available in Appendix B. The development-related capital program for general services estimates a total gross cost of $ million. No grants and subsidies or other contributions have been identified. Therefore, the net municipal cost of the capital program is $ million. Of the $ million in ten-year net municipal capital costs for general services, $44.62 million (38 per cent) is related to the provision of Indoor Recreation Services. This amount is related to the recovery of a previous commitments, three debenture recoveries for facilities that were previously constructed, and for a new indoor recreation facility planned. The next largest capital program belongs to Park Development & Related Facilities which amounts to $23.1 million. This program recovers for various parkland developments, trail extensions, additional soccer fields, waterfront development, among others. The capital program associated with the Library Service relates to the recovery of previous commitments and two existing debentures for the Bowmanville and Newcastle branches. The remainder of the program recovers for an expansion to the existing Courtice library branch, a new library facility, and the acquisition of additional materials. The total net municipal cost for this program totals to $16.78 million. Emergency & Fire Services capital program includes the expansion of two existing fire stations, and the development of a new station in Bowmanville. A total of 12 new fire vehicles will be added to the fleet and also apparel and protective clothing for new fire fighters will be purchased in the ten-year planning period. As no grants, subsidies or other recoveries were identified, the net municipal cost is therefore $11.72 million. The Operations capital program provides for an array of fleet additions and equipment, an expansion of the existing Hampton Depot, storage facilities at the Parks Depot, a cemetery expansion, additional operations space and land, and for animal services, additional cages and the construction of a new facility. In total, the net municipal cost for this program amounts to $14.44 million.

30 26 The Parking capital program is the smallest at a net municipal cost of $746, (less than one per cent of the total net municipal costs for general services). This program provides for additional public parking lots, pay and display ticket dispensers, and additional on-street meters. The portion of the Municipality s capital program which relates to the provision of development-related studies is referred to as General Government. The net municipal cost for this program amounts to $5.8 million. The capital program incorporates those projects identified to be related to development anticipated in the next ten years. It is not implied that all of these costs are to be recovered from new development by way of development charges (see Section VI for the method and determination of net municipal costs attributable to development). Portions of this capital program may relate to providing servicing for development which has occurred prior to 215 (for which development charge reserve fund balances exist), for replacement of existing capital facilities or for development anticipated to occur beyond the planning period. In addition, the amounts shown in Table 3 have not been reduced by ten per cent for various general services as mandated by s.5(1)8. of the DCA. C. The Development-Related Capital Program for Roads & Related Services Table 4 provides a summary of the Roads & Related capital program. The Roads & Related projects are comprised of road, sidewalk, street lighting, bridge structure, streetscape, cycling infrastructure and culvert works, whereas the other road projects include engineered specific studies and non site-specific improvements. The total gross cost of the Roads & Related capital program totals $ million. The benefit to existing share has been identified at 12.3 per cent or $2.32 million of the total cost and approximately $565,68 will be paid for through contributions from developers. Both of these amounts have been netted off of the total gross cost of the program. An additional $9.19 million of uncommitted reserve funds is available to fund a portion of the program, and this share has also been netted off of the total gross cost. The Roads & Related program is designed to service the build-out of the Municipality and as such, no post-period benefit shares have been allocated to the program.

31 27 The remaining $ million is related to growth in the period and has been included in the development charge calculation. Of the total cost eligible for development charge recovery, 81.3 per cent has been allocated for recovery to the residential sector, and 18.7 per cent to the non-residential sector. Further details on the development charge calculation for Roads & Related Services are available in Appendix C.

32 28 Table 4 Municipality Of Clarington Summary Of Unadjusted Residential And Non-Residential Delopment Charges Roads And Related Services Development-Related Capital Program in Hundreds of Thousands of Dollars Total Gross Cost Grants/ Subsidies and Other Contributions BTE Share Available DC Reserves Post 231 Total Cost Eligible For DC Recovery Residential Share (Percentage) Residential Share (Dollars) Non- Residential Share (Percentage) Non- Residential Share (Dollars) Roads and Related Projects $154, $ $19,49.3 $9,6.38 $. $125, % $11, % $23, Additional Works $1, $. $. $. $. $1, % $1, % $ Other Roads and Related Projects $9,588.6 $. $833.4 $ $. $8, % $7, % $1, Total Roads And Related $165, $ $2, $9, $. $135, $11, $25,391.32

33 29 VI Development Charges Are Calculated in Accordance with the DCA This section summarizes the calculation of development charges for each service category and the resulting total development charge by type of development. Furthermore, the calculation of the unadjusted per capita (residential) and per square metre (non-residential) is presented. Adjustments are made to these amounts resulting from a cash flow analysis that considers interest earnings and borrowing costs. For residential development, the adjusted total per capita amount is then converted to a variable charge by housing unit type using unit occupancy factors. For nonresidential development, two development charge rates have been calculated: industrial and non-industrial. The calculated non-residential charges are based on gross floor area (GFA) of building space. It is noted that the calculation of the Municipal-wide development charges does not include any provision for exemptions required under the DCA such as the exemption for enlargements of up to 5 per cent on existing industrial buildings. Such legislated exemptions, or other exemptions or reductions which Council may choose to provide, will result in loss of development charge revenue for the affected types of development. Any such revenue loss may not be recovered, however, by offsetting increases in other portions of the calculated charge. A. Development Charges Calculation A summary of the unadjusted residential and non-residential development charges for general services is presented in Table 5. Further details of the calculation for each individual Municipal service category are available in Appendix B. 1. General Services The capital program for general services incorporates those projects identified to be related to development anticipated in the next ten years. However, not all of the capital costs are to be recovered from new development by way of development charges. Table 5 illustrates that $1.27 million of the capital program relates to replacement of existing capital facilities or to shares of projects that provide benefit

34 Table 5 Municipality Of Clarington Summary Of Unadjusted Residential And Non-Residential Development Charges 1-Year Capital Program For General Services 3 1 Year Growth in Population in New Units 25,167 1 Year Growth in Square Metre 394,937 Development-Related Capital Program ( ) Service Net Municipal Cost in Hundreds of Thousands of Dollars Required Service Discount in Hundreds of Thousands of Dollars Replacement & Benefit to Existing in Hundreds of Thousands of Dollars Available DC Reserves in Hundreds of Thousands of Dollars Post-224 Benefit in Hundreds of Thousands of Dollars Total DC Eligible Costs for Recovery in Hundreds of Thousands of Dollars Library Service $16,781.4 $781.8 $8,184.3 $. $2,463.3 $5,352.1 Emergency & Fire Services $11,718.5 $. $212.5 $2,69.1 $1,326.5 $8,11.4 Indoor Recreation $44,622. $3,767.5 $. $. $6,53.5 $34,35.9 Park Development & Related Facilities $23,1. $2,297.5 $125. $716. $8,26.1 $11,71.4 Operations $14,444. $1,269.4 $1,75.4 $1,72.9 $1,867. $7,854.3 Parking $746. $74.6 $. $27.9 $. $4.5 General Government $5,795. $579.5 $. $238.6 $1,399.5 $3,577.4 Total 1 Year General Services $117,26.9 $8,77.2 $1,272.1 $4,997.5 $21,819.9 $71,347.1 Development-Related Capital Program ( ) Service Residential Share Percentage Residential Share in Hundreds of Thousands of Dollars Unadjusted Development Charge Per Capita Non-Residential Share Percentage Non-Residential Share in Hundreds of Thousands of Dollars Unadjusted Development Charge Per Square Metre Library Service 1% $5,352.1 $ % $. $. Emergency & Fire Services 78% $6,339.1 $ % $1, $4.49 Indoor Recreation 1% $34,35.9 $1, % $. $. Park Development & Related Facilities 1% $11,71.4 $ % $. $. Operations 78% $6,138.9 $ % $1, $4.34 Parking 78% $313. $ % $87.46 $.22 General Government 78% $2,796.1 $ % $ $1.98 Total 1 Year General Services $64,36.6 $2, $3,576.1 $11.3

35 31 to the existing community. These portions of capital costs will likely be funded from property taxes, user fees or other non-development charge revenue sources. An additional share of $5. million has been identified as revenues collected from previous development charges (available DC reserves). This portion has been netted out of the chargeable capital costs. Another share of the forecast, $21.82 million, is attributable to development beyond the 224 period which will be considered for recovery in future development charges by-laws, subject to service level considerations. The DCA, s.5(1)8 requires that development-related net municipal costs for general services be reduced by ten per cent in calculating the applicable development charges. The discount does not apply to Emergency & Fire Services. The ten per cent share of development-related net municipal costs not included in the development charge calculations must be funded from non-development charge sources. In total, approximately $8.77 million is identified as the required ten per cent reduction. The total costs eligible for recovery through development charges for general services is $71.35 million. This amount is allocated between the residential and nonresidential sectors to derive the unadjusted development charges. Library Service, Indoor Recreation, and Park Development & Related Facilities are all deemed to benefit residential development only, while the other services are allocated between both the residential and non-residential sectors based on shares of population in new units and employment growth. The allocation to the residential and non-residential sector for these services is calculated at 78 per cent and 22 per cent, respectively. Approximately $64.31million of the general services development charges recoverable amount is deemed to benefit residential development. When this amount is divided by the ten-year population growth in new units (25,167), an unadjusted charge of $2, per capita is derived. The non-residential share of the general services capital program totals $3.58 million and when this amount is divided by the ten-year forecast of new non-residential space growth (394,937 square metres), an unadjusted charge of $11.3 per square metre is derived. One general services non-residential charge has been calculated for all forms of development (industrial, and non-industrial) since the two forms of land uses are expected to generate similar servicing requirements. 2. Engineered Services Table 6 describes the calculation of unadjusted rates for Roads & Related Services. The capital program eligible for recovery through development charges is allocated to the residential and non-residential sectors based on an analysis of roadside environment of the development-related roads projects. On this basis, the allocation to the residential and non-residential sectors is calculated at 81.3 per cent and 18.7

36 32 per cent respectively. The residential sector s unadjusted development charge is calculated at $1, per capita. This was calculated by taking the residential share of the development-related capital program ($11.39 million) and dividing it by the growth in population in new units to 231(56,683). Separate non-residential Roads & Related charges were calculated for industrial, and non-industrial (population-related, and major office) development. The share of non-residential roads program allocated to each use is based on the respective future shares of employment growth. The result is an allocation of 51 per cent to the nonindustrial sector and 49 per cent to the industrial sector. The industrial development charge is $21.81 per square metre. This was calculated by taking the industrial share of the development-related capital program ($12.37 million) and dividing it by the growth in industrial gross floor area to 231 (567,186). Non-industrial charges have been calculated at $47.39 per square metre using the same approach ($13.2 million divided by growth in non-industrial floor space of 274,87). 3. Adjusted Residential and Non-Residential Development Charges Final adjustments to the unadjusted development charge rates summarized above are made through a cash flow analysis. The analysis, details of which are included in the appendices, considers the borrowing cost and interest earnings associated with the timing of expenditures and development charge receipts for each service. Table 7 summarize the results of the adjustment for the residential development charge rates. The adjusted per capita rate increases from $4,69 to $4,994 after the cash flow analysis. Residential Municipal-wide development charges are proposed to vary by dwelling unit type to reflect their different occupancy factors and resulting demand for services. The calculated residential development charges for all services are shown in Table 7. As shown in the table, the calculated residential charge ranges from $7,512 for an apartment to $15,72 for single and semi-detached or link units. The calculated charge for low density multiple dwelling units is $12,139. The calculated non-residential development charges rates are presented in Table 8. The calculated adjusted rate for new non-industrial development is $64.93 per square metre of GFA, which is an increase of $6.51 from the unadjusted rate of $58.42 per square metre. The calculated adjusted rate for new industrial development is $35.24 per square metre, which is an increase of $2.4 from the unadjusted rate of $32.84 per square metre.

37 33 Table 6 Municipality Of Clarington Summary Of Unadjusted Residential And Non-Residential Delopment Charges Roads And Related Services Development-Related Capital Program in Hundreds of Thousands of Dollars Total Gross Cost Grants/ Subsidies and Other Contributions BTE Share Available DC Reserves Post 231 Total Cost Eligible For DC Recovery Residential Share (Percentage) Residential Share (Dollars) Non- Residential Share (Percentage) Non- Residential Share (Dollars) Roads and Related Projects $154, $ $19,49.3 $9,6.38 $. $125, % $11, % $23, Additional Works $1, $. $. $. $. $1, % $1, % $ Other Roads and Related Projects $9,588.6 $. $833.4 $ $. $8, % $7, % $1, Total Roads And Related $165, $ $2, $9, $. $135, $11, $25, Residential Unadjusted Development Charge Per Capita $1, Non-Residential Population-Related & Major Office Share of Non-Residential Capital Program 51% $13,22.12 Unadjusted Development Charge Per Square Metre $47.39 Non-Residential Industrial Share of Non-Residential Capital Program 49% $12,369.2 Unadjusted Development Charge Per Square Metre $21.81

38 Table 7 Municipality Of Clarington Municipal-Wide Development Charges Residential Development Charges By Unit Type Service Adjusted Charge per Capita 34 Single & Semi-Detached or Link Building Multiple Unit Building Apartment Building Library Service $ $73 $565 $349 Emergency & Fire Services $25.6 $788 $69 $377 Indoor Recreation $1, $4,696 $3,63 $2,247 Park Development & Related Facilities $475.6 $1,494 $1,155 $715 Operations $ $764 $59 $365 Parking $12.8 $4 $31 $19 General Government $ $37 $286 $177 Subtotal General Services $2,825.1 $8,882 $6,866 $4,249 Roads & Related $2,169.3 $6,82 $5,273 $3,263 Total Charge Per Unit $4, $15,72 $12,139 $7,512 (1) Based on Persons Per Unit Of:

39 Service Non-Industrial Adjusted Charge per Square Metre Industrial Adjusted Charge per Square Metre Library Service $. $. Emergency & Fire Services $4.49 $4.49 Indoor Recreation $. $. Park Development & Related Facilities $. $. Operations $4.37 $4.37 Parking $.23 $.23 General Government $2.13 $2.13 Subtotal General Services $11.22 $11.22 Roads & Related $53.71 $24.2 Total Charge Per Square Metre $64.93 $35.24

40 36 D. COMPARISON OF CALCULATED and CURRENT development charges Tables 9 and 1 present a comparison of the newly calculated residential and nonresidential development charges with current imposed development charge rates. It demonstrates that the residential development charge rate for a single- or semidetached or link unit increases by $1,643 per unit, or 12 per cent 5. The current development charges rate for non-industrial development increases by $.15 per square metre, or less than one per cent, whereas the industrial development charge rate increases by $2.29 per square metre, or 7 per cent 6. 5 The calculated rate per single detached unit in the 21 DC Background Study was$14,5. This rate has been amended to reflect Ontario Municipal Board (OMB) Decision DC15 which has been indexed to 215 dollars. This is an estimate that still requires final OMB approval. 6 The calculated non-residential rates per industrial and non-industrial square metre in the 21 DC Background Study were $59.44 and $3.24 per square metre, respectively. These rates were not affected by OMB Decision DC15, and have been indexed to 215 dollars.

41 Table 9 Municipality Of Clarington Comparison Of Current And Calculated Residential Development Charges 21 By-Law Net Approach (Indexed) Service 37 Current 21 Residential Charge / Single Detached Unit Adjusted for OMB Decision1 Calculated 215 Residential Charge / Single Detached Unit Difference in Charge in Dollars Difference in Charge in Percent Library Service $717 $73 $13 2% Emergency & Fire Services $71 $788 $87 12% Indoor Recreation $4,527 $4,696 $169 4% Park Development & Related Facilities $9 $1,494 $594 66% Operations $679 $764 $85 13% Parking $62 $4 ($22) -35% General Government $294 $37 $76 26% Subtotal General Services $7,88 $8,882 $1,2 13% Roads And Related $6,179 $6,82 $641 1% Total Charge Per Unit $14,59 $15,72 $1,643 12%

42 Table 1 Municipality Of Clarington Comparison Of Current And Calculated Non-Residential Development Charges 38 Non-Industrial Charges Expressed in Dollars Per Square Metre Current Non-Industrial Charge Calculated Non-Industrial Charge Difference in Charge Expressed in Dollar Amount Difference in Charge Expressed as a Percentage Service Library Service $. $. $. % Emergency & Fire Services $4.1 $4.49 $.48 12% Indoor Recreation $. $. $. % Park Development & Related Facilities $. $. $. % Operations $3.96 $4.37 $.41 1% Parking $.36 $.23 ($.13) -36% General Government $1.68 $2.13 $.45 27% Subtotal General Services $1.1 $11.22 $ % Roads And Related $54.77 $53.71 ($1.6) -2% Total Charge Per Square Metre $64.78 $64.93 $.15 % Industrial Charges Expressed in Dollars Per Square Metre Current Non-Industrial Charge Calculated Non-Industrial Charge Difference in Charge Expressed in Dollar Amount Difference in Charge Expressed as a Percentage Service Library Service $. $. $. % Emergency & Fire Services $4.1 $4.49 $.48 12% Indoor Recreation $. $. $. % Park Development & Related Facilities $. $. $. % Operations $3.97 $4.37 $.4 1% Parking $.36 $.23 ($.13) -36% General Government $1.68 $2.13 $.45 27% Subtotal General Services $1.2 $11.22 $1.2 12% Roads And Related $22.93 $24.2 $1.9 5% Total Charge Per Square Metre $32.95 $35.24 $2.29 7%

43 39 VII Long-Term Capital and Operating Costs This section provides a brief examination of the long-term capital and operating costs for the capital facilities and infrastructure to be included in the development charges by-law. This examination is required as one of the features of the DCA. A. Net Operating Costs for the Municipality s Services Estimated to Increase over the Forecast Period Table 11 summarizes the estimated increase in net operating costs that the Municipality will experience for additions associated with the planned capital program. These estimates are based on average costs derived from a review of recent budgets (additional details are included in Appendix E). As shown in Table 11, by 224, the Municipality s net operating costs for taxsupported services are estimated to increase by $7.1 million. The most significant portion of this increase relates to the construction of the new Roads & Related projects. The proposed expansion and construction of new library, emergency and fire, indoor recreation and park facilities, and the need for additional staffing/ consulting services for growth-related studies, are also projected to impact on the annual operating budget. Operating and maintenance costs will also increase as additions to the Municipality s road network are undertaken. B. Long-Term Capital Financing from Non-Development Charge Sources Totals $35.85 Million Table 11 also summarizes the components of the development-related capital program that will require funding from non-development charges sources. Of the $ million net capital program, about $35.85 million will need to be financed from non-development charges sources over the next ten years. This includes about $8.77 million with respects to the ten per cent discount required by the DCA for general services and about $27.8 million for shares of projects related to capital replacement and for non-development shares of projects that provide benefit to the existing community. In addition, $21.82 million in interim financing may be required for projects related to development in the post-224 period. It is likely that most of these monies could be recovered from future development charges as the bylaws are revisited at least every five years.

44 4 Table 11 Municipality Of Clarington Summary Of Long Term Capital And Operating Cost Impacts For General Services (in thousands of constant dollars) Net Operating Impacts (Note 1) Library Service $15. $21. $21. $21. $21. $21. $21. $21. $7. $7. Emergency & Fire Services $. $. $. $225. $225. $225. $9. $9. $2,7. $2,7. Indoor Recreation $. $2. $2. $2. $2. $2. $2. $1,38. $1,38. $1,38. Park Development & Related Facilities $3.3 $38.1 $22.5 $24.9 $3. $6.8 $161. $125. $56. $144.6 Operations $5.9 $14.5 $11.5 $32.8 $7.8 $3.9 $. $2. $3. $45. Parking $1.1 $. $7.8 $. $. $25.4 $1. $2. $. $. General Government $9. $9. $9. $1. $1. $1. $1. $1. $1. $1. Roads & Related $134.3 $267.3 $44.1 $617. $798.1 $983.3 $1,172.9 $1,448.8 $1,733.9 $2,28.4 Total Net Operating Impacts $366.6 $639.9 $81.9 $1,229.7 $1,39.9 $1,628.4 $2,564.9 $4,185.7 $6,672.8 $7,98. Long-term Capital Impact (Note 1) Total Total Net Cost $18,858.4 $25,255.9 $2,386.9 $19,62. $14,898.9 $23,7.3 $61,27.8 $28,974.7 $14,494. $19,82.7 $245,831.6 Net Cost From Development Charges $8,775.4 $17,45.4 $16,28.4 $14,94.5 $12,999.8 $2,84.3 $39,369.5 $22,95. $11,529.2 $9,757.3 $174,19.7 Prior Growth Share from DC Reserve Balances (Note 2 $8,189.6 $3,832.2 $683. $8.3 $645.8 $748.9 $8.3 $8.3 $8.3 $8.3 $14,141.3 Portion for Post-224 Growth (Note 3) $. $. $. $. $. $. $8,966.8 $3,57.1 $1,678.5 $7,64.5 $21,819.9 Funding From Non-DC Sources Total Discount Portion $518.5 $56. $7.6 $56.4 $414. $554.7 $3,391.2 $768.6 $25. $1,16.3 $8,77.2 Replacement $1,375. $3,458.3 $2,794.9 $4,146.7 $839.3 $1,682.4 $9,472. $1,677.7 $1,27.9 $66.2 $27,8.4 Funding From Non-Dc Sources $1,893.4 $4,18.3 $3,495.5 $4,653.1 $1,253.3 $2,237.1 $12,863.2 $2,446.3 $1,277.9 $1,712.5 $35,85.7 Total Net Operating & Capital Impacts $2,26. $4,658.1 $4,297.4 $5,882.8 $2,644.2 $3,865.5 $15,428.1 $6,632. $7,95.7 $8,81.5 n/a Note 1: See Appendix E Note 2: Existing development charge reserve fund balances collected from growth prior to 215 are applied to fund initial projects in development-related capital forecast Note 3: Post 224 development-related net capital costs may be eligible for development charge funding in future DC by-laws

45 41 VIII Development Charges Administration A. Development Charge Administration Many of the administrative requirements of the DCA will be similar to those presently followed by the Municipality in terms of collection practices. In this regard: It is recommended that the present practices regarding collection of development charges and by-law administration continue to the extent possible. Some changes requested by the industry during the course of the previous by-law have been incorporated such as the removal of the requirement for certified cheques and improvements to transition rules around indexing; As required under the DCA, the Municipality should codify any rules regarding the application of the by-laws and any exemptions within the development charges by-law proposed for adoption; The proposed draft by-law (as provided in Appendix H) sets out the rules to determine development charges applicable in any particular case. Rules for exemptions, potential reductions, and redevelopment of land are also outlined in the proposed draft by-law; It is recommended that limited exemptions, other than those required in the DCA be formally adopted in the by-laws; and It is recommended that Council adopt the development-related capital program included in this background study, subject to annual review through the Municipality's normal capital budget process.

46 42 Appendix A Development Forecast

47 43 Appendix A Development Forecast This appendix provides the details of the development forecast that was used to prepare the 215 Development Charges Background Study for the Municipality of Clarington. The forecast method and key assumptions are discussed. The results of the forecasts are presented in the following tables: Historical Development A.1 Population, Occupied Dwellings & Employment A.2 Housing Activity Building Permits A.3 Housing Activity Completions A.4 Households by Period of Construction Showing Household Size Forecast Development A.5 Population, Household & Employment Forecast Summary A.6 Population, Household & Employment Growth Summary A.7 Housing Growth by Unit Type A.8 Population in New Housing by Unit Type A.9 Non-Residential Space Forecast A. Forecast and Key Assumptions The Development Charges Act (DCA) requires the Municipality to estimate the anticipated amount, type and location of development for which development charges may be imposed. The development forecast must cover both residential and non-residential development and be specific enough with regards to quantum, type, location and timing of development to allow the Municipality to prepare a reasonable development-related capital program. A ten-year development forecast, from 215 to 224, has been used for all the development charge eligible general services in the Municipality. For the Roads & Related service, a long-term forecast from 215 to 231 has been prepared.

48 44 The development forecast is based on estimates of development occurring within the Municipality s approved development areas. This is consistent with Provincial regulations that require development charges forecasts be based on areas approved for development in a municipality s official plan. The forecasts used in this DC Study are consistent with the long-term population, household and employment forecasts established for the Municipality of Clarington by the Region of Durham. 1 Forecasts for the Roads & Related service are consistent with forecasts that are being prepared for the Municipality s forthcoming Transportation Master Plan. B. Historical Development in the Municipality The Municipality has experienced steady population, household and employment growth over the last twenty years. The growth was fuelled by a strong demand for single detached homes and the Municipality being an attractive location for a range of large scale users of employment lands. Historical growth and development figures presented here are based on Statistics Canada census data, Canada Mortgage and Housing Corporation (CMHC data), and the Municipality s historical building permit data. A Census-based definition of population is used for the purposes of the development charges study. This definition does not include the Census net undercoverage which is typically included in the definition of total population used by the Municipality and the Region in their Official Plans. For development charges purposes, a ten year historical period of 25 to 214 is used for calculating service levels. Since 211 was the year of the last Census, figures for 212 to 214 are estimated. Table A.1 shows that the rate of population growth in the Municipality has fallen slightly from a high of about 2.9 per cent per annum to about 1.7 per cent per annum over the historical period to 211. The number of occupied dwellings in the 1 That is, a population forecast of 14,34, a household forecast of 52,12, and an employment forecast of 38,42 for 231 (see Durham Regional Official Plan, August 13, 213, p.4). It is noted that this population forecast includes a census undercount estimate of 4%. The equivalent census population is 135,2.

49 45 Municipality increased at slightly higher rate than the population over the same period. The difference is the result of a decline in the average number of persons residing in dwelling units. Total employment numbers used in Table A.1 are based on Statistics Canada place of work data. Place of work employment figures record where people work rather than their place of residence. Table A.1 shows that the Municipality s employment grew during the historical period, from about 13,732 jobs in 1996 to about 22,328 jobs in 211. Growth has not, however, been steady. After rising for more than a decade, the Municipality s activity rate (the ratio of employment to population) fell during the as a result of a slowdown in employment growth during the recent recession. The spike in employment growth in 214 is the result of the addition of 75 jobs arising from the expansion of Ontario Power Generation headquarters. The amount of new floorspace added in the Municipality has fluctuated from year to year. Between 21 and 214, the only years for which data are available, the average annual amount of new floor space has been 32,699 m 2. New space has fallen below this average for the last two years ( ). Details on housing unit growth in the Municipality since 25 are provided in Tables A.2 and A.3. The overall market share of single and semi-detached units has remained steady over the last 1 years (approximately 78 per cent of completions) (Table A.3). For other types of units, the share of the market fluctuates greatly over the same period, as much as 21 per cent of completions for rows in 213 and as much as 28 per cent of completions for apartments in 27. Similar trends may be seen in the building permit data shown in Table A.2. Table A.4 provides details on historical occupancy patterns in the Municipality. The overall average occupancy level in the Municipality is 2.8 persons per housing unit (ppu). Occupancy levels for recently constructed units (21-211) are higher than the overall average and are used in the development charges calculation since they better reflect the number of people that will be residing in new development. The average ppu of single and semi detached units built in the Municipality in the period 21 to 211 is Average ppus for recently constructed row housing and apartments are 2.43 and 1.5 respectively.

50 46 C. Forecast Method and Results This section describes the method used to establish the development forecast for the periods 215 to 224 and 215 to 231. Development charges are levied on residential development as a charge per new unit. Therefore, for the residential forecast, a projection of both the population growth 2 as well as the population in new housing is required. The population growth determines the need for additional facilities and provides the foundation for the development-related capital program. When calculating the development charge, however, the developmentrelated net capital costs are spread over the total additional population that occupies new dwelling units. This population in new units represents the population from which development charges will be collected. Development charges are levied on non-residential development as a charge per unit of gross floor area (GFA). The non-residential forecast includes both a projection of employment growth as well as a projection of the floor space associated with employment growth in the Municipality. 1. Residential Forecast The residential forecast for the Municipality is anchored on the population forecast of 14,34 in 231 (equivalent to about 135,2 persons without net undercoverage) and household forecast of 52,12 in 231 established by the Region of Durham (see above). The residential development charges calculation is based on a forecast of overall population growth and population growth in new housing units for the Municipality. The housing forecast is predicated on the Municipality s housing market continuing to be typified by a preference for single detached unit types, though with an increasing share of the market being taken up by higher density built forms (both row units and apartments). This pattern of housing unit growth would represent somewhat higher density housing than the pattern experienced in the Municipality over the last ten years. Such a pattern is, however, in keeping with Municipal and Regional policies aimed at promoting intensification. 2 Commonly referred to as net population growth in the context of development charges.

51 47 Tables A.5 and A.6 summarize the population and household forecast for Clarington between 215 and 231. The Municipality is forecast to grow by about 46,386 persons and 2,383 households over the period. A breakdown of the housing unit forecast for the Municipality is shown in Tables A.7 and A.8. Population growth in the new units is estimated by applying the following ppus to the housing unit forecast: 3.14 for single and semi-detached units; 2.43 for rows and other multiples; and 1.5 for apartments. The ppu estimates are based upon the historical time series of population growth in housing by period of construction provided in Table A.4. The total population growth in new units in the Municipality is forecast at 25,167 for the period 215 to 224 and at 56,683 for the period 215 to Non-Residential Forecast The employment forecast is anchored on the employment target of 38,424 in 231 established by the Region of Durham (see above). Tables A.5 and A.6 show that total employment by place of work is forecast to grow by 13,569 over the forecast period to 231. Non-residential development charges are calculated on a per unit of gross floor area (GFA) basis. Therefore, as required by the DCA, a forecast of future non-residential building space has been developed. As with the residential forecast, the GFA forecast covers the ten year period from 215 to 224 for general services and the long-term period from 215 to 231 for the Roads & Related service. Four categories of employment are distinguished for the purposes of determining floorspace: Population-related employment is employment that primarily serves the residential population. This category includes retail, education, health care, and local government employment. The rate of growth of this category is generally linked to the rate of population growth in the Municipality. Employment land employment refers to employment accommodated primarily in low-rise industrial-type buildings located within the Municipality s business parks and industrial areas. There is a large supply of such areas in Clarington.

52 48 Major office employment refers to office type employment contained within free standing buildings more than 2, net square feet (1,858 m 2 ). 3 Rural-based employment refers to jobs scattered throughout rural areas and includes agricultural and primary industries plus uses typically found in urban employment areas, but not located on urban land designated for industrial or commercial use. An assumed floorspace per worker (FSW) for each category is applied to the employment forecast in order to estimate the amount of associated GFA. The following FSW assumptions were used: Population-Related Employment Land Major Office Rural-Based 45 m 2 per employee 1 m 2 per employee 27 m 2 per employee m 2 per employee Given the recent slowdown in employment growth, the forecast assumes that 5 per cent of all employment growth in the first five years of the forecast period ( ) will be in existing buildings. FSW assumptions for these years are therefore as follows: Population-Related Employment Land Major Office Rural-Based 22.5 m 2 per employee 5 m 2 per employee 13.5 m 2 per employee m 2 per employee The employment and floorspace forecasts for the Municipality are summarized in Table A.9. The total floorspace growth is forecast at 394,937 m 2 over the ten year period and 841,993 m 2 over the long-term to 231. Although the largest component of floorspace growth relates to employment land employment (567,186 m 2 or 67 per cent) the rate of growth of population-related employment is anticipated to accelerate over the period. 3 The definition is different from the Growth Plan definition of major office which is free standing buildings of either 1, m 2 or more with 5 employees.

53 Municipality Of Clarington 215 Development Charges Study 49 Table A.1 Historical Population, Households & Employment Census Year Census Population Census Growth Occupied Dwellings Growth HH Size Employment by POW Growth Activity Rate New Non-Res. GFA (m2) ,615 2, , % ,356 1,741 2, , % ,147 1,791 21, , % ,989 1,842 21, , % 2 67,884 1,895 22, , % 21 69,834 1,95 23, , % 22 71,363 1,529 23, , % 23 72,925 1,562 24, , % 24 74,521 1,596 25, , % 25 76,152 1,631 26, , % 26 77,82 1,668 26, , % 27 79,121 1,31 27, , % 28 8,444 1,323 28, , % 29 81,789 1,345 28, , % 21 83,157 1,368 29, , % 21, ,548 1,391 29, , % 72, ,239 1,691 3, , % 35, ,551 1,312 31, , % 11, ,859 1,39 31, ,854 1, % 22,84 Source: Statistics Canada, Census of Canada; Municipality of Clarington, Building Permit Data; Hemson forecasts

54 Municipality Of Clarington 215 Development Charges Study 5 Table A.2 Historical Housing Activity - Building Permits New Units Historical Housing Activity - Building Permits By Unit Type Year Singles/Semis Rows Apartments Total Year Singles/Semis Rows Apartments Total % 8% 7% 1% % 1% 32% 1% % 16% % 1% % 8% % 1% % 3% 1% 1% % 19% 3% 1% % 16% 1% 1% % 2% 3% 1% % 29% 3% 1% % 14% 2% 1% Total 4, ,194 Total 78% 14% 8% 1% Average Average Source: Statistics Canada, Building Permits; Municipality of Clarington Building Division

55 Municipality Of Clarington 215 Development Charges Study 51 Table A.3 Historical Housing Activity - Housing Completions Historical Housing Activity - Housing Completions By Unit Type Year Singles/Semis Rows Apartments Total Year Singles/Semis Rows Apartments Total % 9% 17% 1% % 8% % 1% % 9% 28% 1% % 16% 16% 1% % 5% 1% 1% % 8% 1% 1% % 15% 2% 1% % 17% % 1% % 21% 15% 1% % 18% % 1% Total 5, ,467 Total 78% 13% 1% 1% Average Average Source: CMHC, Housing Completions Data

56 Municipality Of Clarington 215 Development Charges Study 52 Table A.4 Historical Households by Period of Construction Showing Household Size Singles/Semis Pre Pre Total Household Population 5,66 5, 4,295 7,235 3,99 1,745 7,68 9,445 1,42 8,2 54,5 18,44 72,49 Households 2,35 2,6 1,65 2,5 1,32 3,65 2,56 3,3 3,35 2,515 18,76 5,865 24,625 Household Size Rows (Including Duplexes) Pre Pre Total Household Population ,77 1, ,21 1,75 7,96 Households , ,17 Household Size Apartments (Excluding Duplexes) - 1 Bedroom or Less Pre Pre Total Household Population Households Household Size Apartments (Excluding Duplexes) - 2 or More Bedrooms Pre Pre Total Household Population , ,235 Households ,315 Household Size Apartments All (Excluding Duplexes) Pre Pre Total Household Population , ,25 Households , ,915 Household Size All Units Pre Pre Total Household Population 6,395 5,56 5,4 8,28 4,74 12,455 9,845 11,535 11,62 9,595 64,21 21,215 85,425 Households 2,37 2,34 2,19 3,25 1,7 4,45 3,37 3,865 3,945 3,29 23,265 7,235 3,5 Household Size Source: Statistics Canada, 211 National Household Survey Special Run

57 Municipality Of Clarington 215 Development Charges Study 53 Table A.7 Table A.8 Growth in Housing by Unit Type Forecast Population in New Housing by Unit Type* Year Singles/Semis Rows Apartments Total Year Singles/Semis Rows Apartments Total , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,576 3,663 1,928 25, ,226 1,57 1,282 9, ,947 3,683 2,886 31, ,934 1,515 1,919 11, ,523 7,346 4,814 56, ,16 3,22 3,2 2,383 Source: Hemson Consulting Ltd. *Based on PPUs

58 Municipality Of Clarington 215 Development Charges Study 54 Table A.9 Non-Residential Space Forecast Employment Density in Square Metres Per Employee Employment Land Employment Population-Related Employment Major Office Employment Rural Based Employment Year Employment Total Employment Land Growth Employment Land Space in Square Metres Population- Related Total Population- Related Growth Population- Related Space in Major Office Total Square Metres Major Office Growth Major Office Space in Square Metres Rural Based Total Rural Based Growth Rural Based Space in Square Metres , , , ,854 1,358 22, , ,7 11, , , , , , ,972 11, , , , , , ,28 11, ,1 75 1, , , , ,55 12, , , , , , ,5 12, , , , , , ,2 12, , , , , , ,343 12, , , , , , ,57 13, , ,39 1 3, , , ,1 13, , ,4 1 31, , , ,2 14, , , , , , ,3 14, , , , , , ,61 14, , , , , , ,799 15, , , , , , ,7 15, , , , , , ,6 16, , , , , , ,5 17, , , , , , ,486 17, ,9 75 1, ,424 1,22 68, , ,2 3,23 111, ,32 394, ,84 283,986 3, ,7 74 6, , ,55 567,186 6, , , ,993 Source: Hemson Consulting Ltd. Total Employment Total Growth Total Space in Square Metres

59 55 APPENDIX B General Services Technical Appendix

60 56 Appendix B General Services Technical Appendix Introduction And Overview The following appendix provides the detailed analysis undertaken to establish the development charge rates for each of the general services in the Municipality of Clarington. Seven general services have been analysed as part of the development charges study: Appendix B.1 Appendix B.2 Appendix B.3 Appendix B.4 Appendix B.5 Appendix B.6 Appendix B.7 Library Service Emergency & Fire Services Indoor Recreation Park Development & Related Facilities Operations Parking General Government Every service, with the exception of General Government, contains a set of three tables. The tables provide the background data and analysis undertaken to arrive at the calculated development charge rates for that particular service. An overview of the content and purpose of each of the tables is provided below. Table 1: Historical Service Levels Table 1 presents the data used to determine the ten-year historical service level. The DCA and O. Reg. 82/98 require that development charges be set at a level no higher than the average service level provided in the municipality over the ten-year period immediately preceding the preparation of the background study, on a service-byservice basis. For the purpose of the Study, the historic inventory period has been defined as 25 to 214. O. Reg. 82/98 requires that when defining and determining historical service levels both the quantity and quality of service be taken into consideration. In most cases, the service levels are initially established in quantitative terms. For example, service levels for buildings are presented in terms of square feet. The qualitative aspect is introduced by considering the monetary value of the facility or service. In the case of buildings, for example, the cost would be shown in terms of cost per square foot to

61 57 replace or construct a facility of the same quality. This approach helps to ensure that the development-related capital facilities that are to be funded by new development reflect not only the quantity (number and size) but also the quality (replacement value or cost) of service provided by the municipality in the past. Both the quantitative and qualitative aspects of service levels used in the current analysis are based on information provided by Municipal staff. This information is generally based on historical records and experience with costs to acquire or construct similar facilities, equipment and infrastructure. The final page of Table 1 shows the calculation of the maximum allowable, net of uncommitted excess capacity and the legislated ten per cent reduction (for all applicable services). The maximum allowable is defined as the ten-year historical service level (expressed as either $/capita or $/population and employment) multiplied by the forecast increase in population growth, or population and employment growth over the planning period. The resulting figure is the value of capital infrastructure that must be constructed for that particular service so that the ten-year historical service level is maintained. There is also a requirement in the DCA to consider excess capacity within the Municipality s existing infrastructure that may be available to partially meet the future servicing requirements. If Council has expressed its intent before or at the time the capacity was created to recoup the cost of providing the capacity from new development, it is considered committed excess capacity under the DCA, and the associated capital cost is eligible for recovery. Should uncommitted excess capacity exist, it is determined whether or not this capacity will be available to service new development and, if so, deductions to the maximum allowable funding envelope are required. Table 2: Development-Related Capital Program & Calculation of the unadjusted Development Charge The DCA requires that Council express its intent to provide future capital facilities to support future growth. Based on the growth forecasts presented in Appendix A, Hemson Consulting, in collaboration with Municipal staff, have developed a development-related capital program which sets out the projects required to service anticipated growth for the ten-year period from 215 to 224.

62 58 To determine the share of the program that is eligible for recovery through development charges, the project costs are reduced by any replacement shares and the legislated ten per cent reduction for any eligible services. A replacement share occurs when a new facility will at least in part replace a facility that is demolished, redeployed or will otherwise not be available to serve its former function. The replacement share of the capital program is not deemed to be development-related and is therefore removed from the development charge calculation. The capital cost for replacement will require funding from nondevelopment charge sources, typically in the form of property taxes or user fees. When calculating development charges, the development-related net capital cost must be reduced by ten per cent for all services except protection services and engineered services (as per DCA s.5.(1)8.). The ten per cent discount is therefore applied to all general services considered in this appendix with the exception of Fire & Emergency Services. As with replacement shares, the ten per cent mandatory reduction must be funded from non-development charge sources. The capital program, less any replacement or benefit to existing shares and/ or the ten per cent legislated discount, yields the net DC eligible costs. Although deemed development-related, not all of the net development-related capital program may be recoverable from development charges in the period from 215 to 224. For some of the services, a portion of the capital program will service growth that will not occur until after 224. This portion of the capital program is deemed pre-built service capacity to be considered as committed excess capacity to be recovered under future development. Typically, the first projects that appear in the capital program will be funded from available DC reserve funds. The reserve funds balances can be found in Appendix D. The remaining portion of the net capital program represents the developmentrelated cost that may be included in the development charge. In all cases, as required, this amount is equal to or less than the maximum allowable capital amount as calculated on the final page of Table 1. The result is the discounted developmentrelated net capital cost that is eligible for recovery against growth over the period from 215 to 224.

63 59 Calculation of the Unadjusted Development Charge Rates The section below the capital program displays the calculation of the unadjusted development charge rates. The term unadjusted development charge is used to distinguish the charge that is calculated prior to cash flow financing considerations. The cash flow analysis is shown in Table 3. The first step when determining the unadjusted development charge rate is to allocate the development-related net capital cost between the residential and nonresidential sectors. For all general services with the exception of Library Service, Indoor Recreation, and Park Development & Related Facilities, the developmentrelated costs have been apportioned as 78 per cent residential and 22 per cent nonresidential. This apportionment is based on the anticipated shares of population in new dwelling units and employment growth over the ten-year forecast period. The development-related costs associated with the Library Service, Indoor Recreation, and Park Development & Related Facilities have been allocated 1 per cent to the residential sector since the need for these services is generally driven by residential development. The residential share of the DC eligible costs are then divided by the forecast population growth in new units. This gives the unadjusted residential development charge per capita. The non-residential growth-related net capital costs are divided by the forecast increase in non-residential gross floor area (GFA). This yields a charge per square metre of new non-residential GFA. Table 3: Cash Flow Analysis A cash flow analysis is also undertaken to account for the timing of projects and receipt of development charges. Interest earnings or borrowing costs are, therefore, accounted for in the calculation as allowed under the DCA. Based on the growth forecast, the analysis calculates the development charges rate that is required to finance the net development-related capital spending plan including provisions for any borrowing costs or interest earnings on the reserve funds. The cash flow analysis is designed so that the closing cash balance at the end of the planning period is as close to nil as possible. In order to determine appropriate development charges rates reflecting borrowing and earnings necessary to support the net development-related funding requirement, assumptions are used for the inflation rate and interest rate. An inflation rate of 2.

64 6 per cent is used for the funding requirements, an interest rate of 3.5 per cent is used for positive opening balances, and a rate of 5.5 per cent is used for negative opening balances. Table 3 displays the results of the cash flow analysis and provides the adjusted or final per capita residential and per square metre (of GFA) non-residential development charges.

65 61 Appendix B.1 Library Service

66 62 Appendix B.1 Library Service The Clarington Public Library provides library services from four branches in each of the urban communities in Clarington. The Clarington Public Library provides a wide range of resources in a variety of formats including quiet study spaces, meeting rooms and various collection materials, and offers an array of programs to residents across the Municipality. Table 1: Historical Service Levels The Table 1 displays the Library Services ten-year historical inventory for buildings, land, materials, and furniture and equipment (excluding computer equipment). Under the DCA (s. 5(1)5), facilities which are oversized and for which council has expressed its intent to pay for by future development as committed excess capacity are required to be reduced by the oversized component. Two library facilities in Clarington, the Bowmanville Branch and the Newcastle Village Branch, were oversized in part to service the increase in need arising from development over the planning period. At the time of construction, Council expressed its intent to fund the oversizing from development charges. To comply with the DCA, the oversized portions of both facilities have been removed from the historical inventory of capital assets. In this way, none of the maximum allowable funding envelope to be used to pay for the oversizing will have been created by the oversizing. The capital costs related to the oversizing are represented by outstanding debt repayments for the facilities and have been included in the development-related capital program. After the appropriate adjustments, the current building space amounts to 4,1 square feet, valued at $16.2 million. The library buildings occupy approximately 1.75 hectares of land worth approximately $97,2. In addition, the total developed land associated with parking lots, access roads and other paved infrastructure amounts to.21 hectares and is valued at $137,1. The collection materials at all four branches are valued at $6.39 million and the furniture and equipment associated with the facilities are valued at $1.96 million. The 214 full replacement value of the inventory of capital assets for Library Service amounts to $25.48 million and the ten-year historical average service level is $ per capita. The historical service level, multiplied by the ten-year net

67 63 population growth (2,534), results in a ten-year maximum allowable funding envelope of $5.95 million. No excess capacity has been identified for this service, and as such, no reduction is made to the maximum allowable funding envelope. Finally, Library Services must be reduced by ten per cent as required under the DCA which amounts to $594,7. The resulting net maximum allowable funding envelope brought forward to the development charges calculation is therefore reduced to $5.35 million. Table 2: Development-Related Capital Program & Calculation of the Unadjusted Development Charge The Library Services capital program provides for the recovery of a negative reserve fund balance related to past commitments, the remaining Bowmanville and Newcastle branch debenture payments, an expansion to the Courtice library branch, the development of a new library facility, and also maintaining collection materials at the historical service level. The recovery of the negative reserve fund balance relates to the recovery of prior project commitments in relation to the Bowmanville and Newcastle debentures for a total of $43,4. The first debenture identified in the capital program relates to the recovery of the Bowmanville branch, with two remaining principal payments in 215 and 216 for a total of $323,4. It should be noted that this cost only relates to the library portion of the Bowmanville branch, as the overall debenture also included the municipal building. The balloon payment on the nonlibrary portion of the building was paid in 211, leaving only the library portion remaining. The principal payments are net of the ten per cent discount, as this copayment has already been funded by the Municipality from non-dc sources. The second debenture recovery relates to the Newcastle branch. The four remaining principal payments amount to $737, including a balloon payment of $529, in the final year of 218. As the old Newcastle Village library branch was decommissioned as a result of the opening of the new Newcastle Village library branch, a share of the cost, 44 per cent, has been deemed to be the replacement share. As such, only 56 per cent of the total cost of the debenture payments has been included for development charges recovery. Similar to the Bowmanville branch, the principal payments are net of the ten per cent discount, as this reduction has already been made in previous development charges calculation.

68 64 A new project that the Municipality intends to undertake is the expansion of the Courtice library branch. The various components of this project include $6, for automation and theft protection and $1.1 million for the construction of an additional 6, square feet. A new library facility of approximately 2, square feet is also proposed. The associated cost relating to the acquisition of land, design and construction of the facility amounts to $13.1 million. As this facility is intended to replace the existing Courtice library branch a replacement share of $7.86 million has been identified and will not be funded through development charges. The remainder of the Library Services capital program includes a provision of $1.41 million for material acquisitions over the ten-year planning period while maintaining the average historical service level. Altogether, the ten-year development-related capital program for Library Services totals to $16.78 million. The identified replacement/ benefit-to-existing shares equals $8.18 million and the legislated ten per cent discount on new projects amounts to $781,8, and is netted off of the total municipal cost of the projects. A portion of the capital program, $2.46 million, deemed as a post-period benefit, will be considered for recovery in subsequent development charges by-laws. The DC costs eligible for recovery amount to $5.35 million which is then allocated entirely against future residential development in the Municipality of Clarington. This results in an unadjusted development charge of $ per capita. Table 3: Cash Flow Analysis After cash flow consideration, the residential calculated charge increases to $ per capita. This is a reflection of the timing of the capital program and development charges revenues. The following table summarizes the calculation of the Library Service development charge: Library Service Summary 1-year Historic Service Level Per Capita Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable Unadjusted Development Charge in Dollars Per Capita Unadjusted Development Charge in Dollars Per Square Metre Adjusted Development Charge in Dollars Per Capita Adjusted Development Charge in Dollars Per Square Metre $ $16,781,422 $5,352,9 $ $. $ $.

69 65 Appendix B.1 Table 1 - Page 1 Municipality Of Clarington Inventory Of Capital Assets Library Service Area of Buildings Expressed in Number of Square Feet Buildings Unit Cost In Dollars Per Square Foot Bowmanville Branch 24, 24, 24, 24, 24, 24, 24, 24, 24, 24, $4 Bowmanville Branch Committed Excess Cpacity (89) (89) (89) (89) (89) (89) (89) (89) (89) (89) $4 Courtice Branch 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, $4 Old Newcastle Village 3,981 3,981 3,981 3,981 $4 New Newcastle Village 9,1 9,1 9,1 9,1 9,1 9,1 $4 New Newcastle Village Committed Excess Capacity (1,843) (1,843) (1,843) (1,843) (1,843) (1,843) $4 Orono Branch 3,64 3,64 3,64 3,64 3,64 3,64 3,64 3,64 3,64 3,64 $4 Total In Square Feet 36,777 36,777 36,777 36,777 4,53 4,53 4,53 4,53 4,53 4,53 n/a Total In Hundreds Of Thousands Of Dollars $14,71.6 $14,71.6 $14,71.6 $14,71.6 $16,21.2 $16,21.2 $16,21.2 $16,21.2 $16,21.2 $16,21.2 n/a Area of Land Associated With Buildings Expressed in Number of Hectares Land Unit Cost In Dollars Per Hectare Bowmanville Branch $556, Courtice Branch $556, Old Newcastle Village $556, New Newcastle Village $556, Orono Branch $556, Total In Hectares n/a Total In Hundreds Of Thousands Of Dollars $55.4 $55.4 $55.4 $55.4 $97.2 $97.2 $97.2 $97.2 $97.2 $97.2 n/a

70 66 Appendix B.1 Table 1 - Page 2 Municipality Of Clarington Inventory Of Capital Assets Library Service Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares Asphalt Area For Parking Lots, Access Roads, & Other Paved Infrastructure Unit Cost In Dollars Per Hectare Old Newcastle Village $653, New Newcastle Village $653, Orono Branch.3.3 $653, Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares Gravel Area for Parking Lots, Access Roads, & Other Paved Infastructure Unit Cost In Dollars Per Hectare Orono Branch $394, Total In Hectares n/a Total In Hundred Of Thousands Of Dollars $31. $31. $31. $31. $129.7 $129.7 $129.7 $129.7 $137.1 $137.1 n/a Number of Collection Materials Expressed in Number of Items Materials Unit Cost In Dollars Per Item Books (Number Of Items) 148,15 127,53 137, , , , , , , ,319 $27 Periodicals (Number of Prints) 2,375 2,165 2,246 3,456 2,952 2,632 3,183 4,37 4,37 3,143 $1 Electronic Resources (Number of Database Subscriptions) $96 Number of Collection Materials Expressed in Number of Items Multi-Media (number of items CDs, DVDs, Microfilm) Unit Cost In Dollars Per Hectare Number Of Audiobooks 2,216 1,632 1,359 1,951 3,213 3,418 3,569 3,529 3,63 3,798 $54 Number Of Microfilm $12 Number Of CDs 2,673 2,249 2,415 2,13 2,618 2,62 2,621 2,333 2,386 2,378 $18 Number Of DVDs 6,413 4,874 6,654 7,788 9,35 9,268 9,456 11,696 12,957 14,47 $31 Number Of Videos (games) ,66 1, $48 Number Of Titles of E-Resources 58,75 58,75 58,75 58,75 58,75 63,912 4,662 82,732 98,765 15,376 $2 Uncatalogued Materials 6,569 6,569 6,569 4,6 4,6 $12 Total Number of Items 226,697 23, , , , ,717 23, ,78 25, ,232 n/a Total In Hundreds Of Thousands Of Dollars $5,79.1 $5,67.4 $5,391.9 $5,455. $5,851.9 $5,833.8 $5,327.4 $5,791. $6,182.3 $6,389.4 n/a

71 67 Appendix B.1 Table 1 - Page 3 Municipality Of Clarington Inventory Of Capital Assets Library Service Total Value Of Furnitire And Equipment In Dollars, By Branch Furniture And Equipment Bowmanville Branch $1,135, $1,212, $1,221, $1,23, $1,239, $1,33, $1,312, $1,358, $1,36, $1,36, Courtice Branch $272, $272, $272, $272, $272, $281, $286, $286, $289, $294, Old Newcastle Village $142, $142, $142, $142, $ $ $ $ $ $ New Newcastle Village $ $ $ $ $232, $232, $232, $234, $236, $236, Orono Branch $71, $71, $71, $71, $71, $71, $71, $71, $71, $71, Total In Hundreds Of Thousands Of Dollars $1,62. $1,697. $1,76. $1,715. $1,814. $1,887. $1,91. $1,949. $1,956. $1,961.

72 Municipality Of Clarington Calculation Of Service Levels Library Service 68 Appendix B.1 Table 1 - Page 4 Year Historic Population 76,152 77,82 79,121 8,444 81,789 83,157 84,548 86,239 87,551 88,859 Inventory Summary In Thousands Of Dollars Buildings $14,71.6 $14,71.6 $14,71.6 $14,71.6 $16,21.2 $16,21.2 $16,21.2 $16,21.2 $16,21.2 $16,21.2 Land $55.4 $55.4 $55.4 $55.4 $97.2 $97.2 $97.2 $97.2 $97.2 $97.2 Parking Lots, Access Roads, & Other Paved Infrastructure $31. $31. $31. $31. $129.7 $129.7 $129.7 $129.7 $137.1 $137.1 Materials $5,79.1 $5,67.4 $5,391.9 $5,455. $5,851.9 $5,833.8 $5,327.4 $5,791. $6,182.3 $6,389.4 Furniture and Equipment $1,62. $1,697. $1,76. $1,715. $1,814. $1,887. $1,91. $1,949. $1,956. $1,961. Total In Hundreds Of Thousands Of Dollars $22,621.1 $22,56.4 $22,389.9 $22,462. $24,786.9 $24,841.9 $24,349.5 $24,861. $25,266.9 $25,478.9 Service Level In Dollars Per Capita Average Service Level Buildings $ $189.3 $ $ $ $ $ $ $ $18.3 $ Land $7.23 $7.7 $6.96 $6.84 $11.86 $11.67 $11.48 $11.25 $11.8 $1.92 $9.64 Parking Lots, Access Roads, & Other Paved Infrastructure $.41 $.4 $.39 $.38 $1.59 $1.56 $1.53 $1.5 $1.57 $1.54 $1.9 Materials $74.97 $65.12 $68.15 $67.81 $71.55 $7.15 $63.1 $67.15 $7.61 $71.9 $69.4 Furniture and Equipment $21.27 $21.81 $21.56 $21.32 $22.18 $22.69 $22.48 $22.6 $22.34 $22.7 $22.3 Total In Dollars Per Capita $297.5 $ $ $ $33.6 $ $288. $ $288.6 $ $ Municipality Of Clarington Calculation Of Maximum Allowable Library Service 1-Year Funding Envelope Calculation 1 Year Average Service Level (25-214) $ Net Population ( ) 2,534 Maximum Allowable Funding Envelope $5,946,766 Less: Uncommitted Excess Capacity $ Less: 1% Legislated Reduction $594,677 Discounted Maximum Allowable Funding Envelope $5,352,9 Excess Capacity Calculation Total Value of Inventory in 214 $25,478,942 Inventory Using Average Service Level $25,734,541 Excess Capacity $ Excess Capacity: Committed

73 Recovery of Negative Reserve Fund Balance Project Description - Library Service Year Gross Project Cost Grants/Subsidies/ Other Recoveries Appendix B.1 Table 2 Municipality Of Clarington Development-Related Capital Program Net Municipal Cost 69 Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Balance Remaining as of December 31, $ 43,364 $ 43,364 $ 43,364 $ 43,364 Subtotal Recovery of Negative Reserve Fund Balance $ 43,364 $ 43,364 $ 43,364 $ 43,364 Recovery of Bowmanville Branch Debenture (Note 1) Project Decription - Library Service Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Principal Payment 215 $ 161,74 $ 161,74 $ 161,74 $ 161,74 Principal Payment 216 $ 161,74 $ 161,74 $ 161,74 $ 161,74 Subtotal Recovery of Bowmanville Branch Debenture $ 323,48 $ 323,48 $ 323,48 $ 323,48 Recovery of Newcastle Branch Debenture (Note 1) Project Description - Library Service Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Principal Payment 215 $ 66, $ 66, $ 29,4 $ 36,96 $ 36,96 Principal Payment 216 $ 69, $ 69, $ 3,36 $ 38,64 $ 38,64 Principal Payment 217 $ 73, $ 73, $ 32,12 $ 4,88 $ 4,88 Principal Payment 218 $ 529, $ 529, $ 232,76 $ 296,24 $ 296,24 Subtotal Recovery of Newcastle Branch Debenture $ 737, $ 737, $ 324,28 $ 412,72 $ 412,72 Courtice Library Expansion Project Description - Library Service Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Cost Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligicle Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Automation and Theft Protection (ten dollars per square foot) 215 $ 6, $ 6, $ 6, $ 54, $ 54, Construction (6, square foot new space) 215 $ 1,1, $ 1,1, $ 11, $ 99, $ 99, Subtotal Courtice Library Expansion $ 1,16, $ 1,16, $ 116, $ 1,44, $ 1,44, Construction of New Library Facility Project Description - Library Service Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Cost Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Land Acquisition 217 $ 1,2, $ 1,2, $ 72, $ 48, $ 432, $ 432, Library Design (2, square feet) 22 $ 9, $ 9, $ 54, $ 36, $ 324, $ 324, Library Construction (2, square feet) 221 $ 11,, $ 11,, $ 6,6, $ 44, $ 3,96, $ 1,496,713 $ 2,463,287 Subtotal New Library Facility $ 13,1, $ 13,1, $ 7,86, $ 524, $ 4,716, $ 2,252,713 $ 2,463,287 Acquisition of New Collection Materials Project Description - Library Service Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Cost Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Additional Collections Materials at Historic Service Level Various $ 1,417,65 $ 1,417,65 $ 141,765 $ 1,275,885 $ 1,275,885 Subtotal Materials $ 1,417,65 $ 1,417,65 $ 141,765 $ 1,275,885 $ 1,275,885 Total Project Description - Library Service Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Cost Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Total Library Service $ 16,781,422 $ 16,781,422 $ 8,184,28 $ 781,765 $ 7,815,377 $ 5,352,9 $ 2,463,287 Funding Envelope and Reserve Fund Balance Adjusted Funding Envelope $5,352,9 Reserve Balance as at Dec 31, 214 ($43,364) Residential Development Charge Calculation Residential share of DC Eligible Costs Percentage 1% Residential share of DC Eligible Costs $5,352,9 1 Year Growth in Population in New Units 25,167 Unadjusted Development Charge Per Capita $ Non Residential Development Charge Calculation % Non-Residential Share of DC Eligible Costs Percentage Non-Residential Share of DC Eligible Costs $ 1 Year Growth in Square Metres 394,937 Unadjusted Development Charge Per Square Metre $. Note 1: Principal payments need not be reduced by 1% as reduction has been made in prior DC By-laws

74 Appendix B.1 Table 3 Municipality Of Clarington Cashflow And Determination Of Development Charge Library Service Residential Development Charge (in hundreds of thousands of dollars) Library Service Total Opening Cash Balance $. ($1,138.5) ($1,245.3) ($1,526.7) ($1,63.3) ($1,347.3) ($1,42.8) ($2,594.7) ($1,824.1) ($961.5) n/a Residential Funding Requirements - Library Service (New Projects): Non Inflated $1,3. $212.6 $644.6 $212.6 $212.6 $536.6 $1,496.7 $. $. $. $4, Bowmanville Debenture Principal Payments $161.7 $161.7 $. $. $. $. $. $. $. $. $ Newcastle Debenture Principal Payments $37. $38.6 $4.9 $296.2 $. $. $. $. $. $. $ Library Service (New Projects): Inflated 1 $1,498.7 $417.2 $711.6 $521.9 $23.2 $592.5 $1,685.5 $. $. $. $5,657.6 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 3,592 25,167 Revenue - DC Receipts: Inflated $411.2 $393.1 $521.3 $544.3 $568.5 $593. $619.2 $897.6 $946.3 $997.2 $6,491.7 Interest - Interest on Opening Balance $. ($62.6) ($68.5) ($84.) ($88.2) ($74.1) ($78.1) ($142.7) ($1.3) ($52.9) ($751.4) - Interest on In-year Transactions ($29.9) ($.7) ($5.2) $.4 $5.9 $. ($29.3) $15.7 $16.6 $17.5 ($9.1) - Interest Payments for Bowmanville Debenture $. $. $. $. $. $. $. $. $. $. $. - Interest Payments for Newcastle Debenture ($21.1) ($19.4) ($17.5) ($15.4) $. $. $. $. $. $. ($73.3) Total Revenue $36.2 $31.5 $43.1 $445.3 $486.2 $518.9 $511.7 $77.6 $862.5 $961.8 $5,657.9 Closing Cash Balance ($1,138.5) ($1,245.3) ($1,526.7) ($1,63.3) ($1,347.3) ($1,42.8) ($2,594.7) ($1,824.1) ($961.5) $.2 n/a Note 1: Debenture principal payments not inflated. 215 Adjusted Charge Per Capita $ Allocation of Capital Program Residential Sector 1% Non-Residential Sector % Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

75 71 APPENDIX B.2 Emergency & Fire Services

76 72 Appendix B.2 Emergency & Fire Services Clarington Emergency & Fire Services is comprised of four divisions; administration, fire prevention and education, fire suppression, and mechanical. The fire prevention division offers a range of educational programs and services to the community. The department operates from five stations located across the Municipality and two Municipal Operations Centres in Hampton and Newcastle. Table 1: Historical Service Levels The Emergency & Fire Services inventory of capital assets includes five fire stations and two Municipal Operations Centres for a combined area of over 44, square feet, valued at approximately $14.53 million. The buildings occupy roughly 3.66 hectares of land which is valued at $1.83 million. Additionally, the associated parking lots, access roads and other paved infrastructure cover approximately 1.12 hectares which amounts to $689,9. The 31 vehicles associated with the various fire stations in the Municipality of Clarington have a replacement value of approximately $1.89 million. Personal firefighting equipment, communications equipment, and other station furniture and equipment add another $2.71 million to the inventory. The current assessment of the total Emergency & Fire Services capital infrastructure including buildings, land, land improvements, vehicles, furniture and equipment is valued at approximately $3.65 million and has provided Clarington with a ten-year average historical service level of $ per population and employment. The historic service level, multiplied by the ten-year net population and employment growth (27,566), results in a maximum allowable funding envelope of $8.11 million. No excess capacity is identified for this service and, in accordance with the DCA, there is no legislated reduction. As such, the fully calculated maximum allowable of $8.11 million is brought forward to the development charges calculation. Table 2: Development-Related Capital Program & Calculation of Unadjusted Development Charges The 215 to 224 development-related capital program is consistent with the program recommendations contained in the Fire & Emergency Services Master Plan dated February 214. The Master Plan recommends the construction of a new fire

77 73 station, an expansion to the existing headquarters, the purchase of 12 new vehicles, and the protective equipment for 29 firefighters over the ten-year planning period. A provision for the expansion of another existing fire station is also provided which will be based on the proposed Facility Review Study to be completed in 216. The first project in the Emergency & Fire Services capital program is related to a proposed facility expansion in 217 for a total of $5,. This expansion will be over and above the proposed expansion to station No. 1, the department s headquarters. The scope of the project will be further determined based on a Facility Review Study. The second project in the Emergency & Fire Services capital program is for a 4,5 square foot expansion to the existing headquarters. The cost of this project amounts to $1.26 million which includes the related construction costs and the purchase of furniture and equipment. The development of a new station, No. 6 in Bowmanville, is proposed in 222. This station will provide approximately 12, square feet of additional space and includes the cost of 1 hectare of land, the development of the facility, and the purchase of additional furniture and equipment for the space. The total project cost is $4.92 million. The 214 Fire & Emergency Services Master Plan also indicates the need to purchase additional vehicles required for a Fire Life Safety Educator, a Fire Prevention Inspector, the addition of part-time and full-time Fire Fighters and the expansion and construction of existing/ new fire stations. In total, 12 vehicles will be purchased over the ten-year planning period. The vehicles include three fire prevention vehicles, four passengers vans, one command/rescue vehicle, two aerial trucks, and two pumpers related to station No. 6. In recognizing that the command/rescue vehicle will be used in part to replace an existing truck, a benefit to existing share of $212,5 has been deducted from the total eligible costs and will funded from non-development charge revenues. Finally, the cost of purchasing 29 new sets of apparel and protective clothing outfits for newly hired part-time and fulltime Fire Fighters amounts to $17,5. In total, the ten-year capital forecast for Emergency & Fire Services amounts to $11.72 million. No grants, subsidies or other recoveries have been identified for this service. The replacement shares, relating to the acquisition of the command/rescue vehicle, total $212,5. Approximately $2.7 million is to be funded from the

78 74 current Emergency & Fire Services development charges reserve funds and is applied to projects occurring in the initial years of the capital program. In total, $1.33 million exceeds the maximum allowable funding envelope and is deemed to provide a benefit beyond 224. These costs will be eligible for collection under future development charge by-laws. The remaining $8.11 million is related to development occuring between 215 and 224. Emergency & Fire Services is not required to be discounted, and as such, the full development-related share of the capital program, $8.11 million, is included in the development charge calculation. The development-related cost is allocated 78 per cent, or $6.34 million, against new residential development, and 22 per cent, or $1.77 million, against non-residential development. This yields an unadjusted development charge of $ per capita and $4.49 per square metre. TABLE 3: Cash Flow Analysis After cash flow consideration, the calculated residential charge decreases to $25.6 per capita and the non-residential charge remains consistent at $4.49 per square metre. The following table summarizes the calculation of the Emergency & Fire Services development charge. Emergency & Fire Services Summary 1-year Historic Service Level Per Household Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable Unadjusted Development Charge in Dollars Per Capita Unadjusted Development Charge in Dollars Per Square Metre Adjusted Development Charge in Dollars Per Capita Adjusted Development Charge in Dollars Per Square Metre $ $11,718,5 $8,11,382 $ $4.49 $25.6 $4.49

79 Municipality Of Clarington Inventory Of Capital Assets Emergency & Fire Services Area of Buildings Expressed in Number of Square Feet 75 Appendix B.2 Table 1 - Page 1 Buildings Unit Cost In Dollars Per Square Foot Bowmanville Station 12, 12, 12, 12, 12, 12, 12, 12, 12, 12, $33 Courtice Station 9, 9, 9, 9, 9, 9, 9, 9, 9, 9, $33 Old Newcastle Station 6,847 6,847 6,847 6,847 6,847 6,847 6,847 6,847 6,847 $33 Orono Station 6,762 6,762 6,762 6,762 6,762 6,762 6,762 6,762 6,762 6,762 $33 Enniskillen Station 3,88 3,88 4,211 4,211 4,211 4,211 4,211 4,211 4,211 4,211 $33 Municipal Operations Centre (Hampton) $33 Municipal Operations Centre (Newcastle) 1,2 $33 Newcastle Station 3333 HWY #2 1,152 $33 Kendal Community Centre (Storage Facility) 4,93 4,93 4,93 4,93 4,93 $22 Total In Square Feet 43,213 43,213 43,616 43,616 43,616 39,523 39,523 39,523 39,523 44,28 n/a Total In Hundreds Of Thousands Of Dollars $13,81. $13,81. $13,942.9 $13,942.9 $13,942.9 $13,42.6 $13,42.6 $13,42.6 $13,42.6 $14,529.2 n/a Area Of Land Associated With Buildings Expressed In Number Of Hectares Land Unit Cost In Dollars Per Hectare Bowmanville Station $556, Courtice Station $556, Old Newcastle Station $556, Orono Station $556, Enniskillen Station $383, Municipal Operations Centre (Hampton) $383, Newcastle Station & Operations Centre 3333 HWY #2.75 $556, Total Hectares n/a Total In Hundreds Of Thousands Of Dollars $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,834.3 n/a

80 Municipality Of Clarington Inventory Of Capital Assets Emergency & Fire Services Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares 76 Appendix B.2 Table 1 - Page 2 Asphalt Area For Parking Lots, Access Roads, & Other Paved Infrastructure Unit Cost In Dollars Per Hectare Bowmanville Station $653, Courtice Station $653, Old Newcastle Station $653, Enniskillen Station $653, Newcastle Station & Operations Centre 3333 HWY #2.24 $653, Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares Gravel Area For Parking Lots, Access Roads, & Other Paved Infrastructure Unit Cost in Dollars Per Hectare Orono Station $394, Old Newcastle Station $394, Total In Hectares n/a Total In Hundreds Of Thousands Of Dollars $617. $617. $617. $617. $617. $617. $617. $617. $617. $689.9 n/a Number of Vehicles Vehicles Unit Cost In Dollars Per Vehicle Staff Vehicles, Sedans, Wagons, Vans, Pick-ups $5, Tankers $3, Pumpers (Heavy Duty Custom) $7, Aerial Station #1 and # $1,2, Rescue $3, Grass Fire Truck $1, Mobile Fire Safety House $7, Prevention Suburban $8, Zodiac/Trailer $22, Total Number Of Vehicles n/a Total In Hundreds Of Thousands Of Dollars $8,65. $8,95. $1,172. $1,172. $1,172. $1,222. $1,222. $1,922. $1,892. $1,892. n/a

81 77 Appendix B.2 Table 1 - Page 3 Municipality Of Clarington Inventory Of Capital Assets Emergency & Fire Services Total Value of Furniture & Equipment in Dollars, By Station Furniture & Equipment Unit Cost In Dollars Per Unit Station Furniture & Equipment Bowmanville Station $196, $196, $196, $196, $196, $196, $196, $196, $196, $196, n/a Courtice Station $196, $196, $196, $26, $26, $26, $26, $26, $26, $26, n/a Old Newcastle Station $196, $196, $196, $196, $196, $196, $196, $196, $196, $ n/a Orono Station $196, $196, $196, $196, $196, $196, $196, $196, $196, $196, n/a Enniskillen Station $196, $196, $197, $197, $197, $197, $197, $197, $197, $197, n/a Communications Equipment $58, $59, $59, $613, $613, $613, $613, $613, $613, $75, n/a Dispatch Equipment Upgrade $2,749, $2,749, $2,749, $2,749, $2,749, $2,749, $2,749, $2,749, $2,749, $135,6 n/a Newcastle Station 3333 HWY #2 $ $ $ $ $ $ $ $ $ $273, n/a Number of Fire Fighters - Full Time n/a Personal Equipment $225, $235, $245, $255, $265, $275, $285, $3, $35, $315, $5, Number of Fire Fighters - Part Time n/a Personal Equipment $437,5 $437,5 $437,5 $437,5 $437,5 $437,5 $437,5 $437,5 $437,5 $437,5 $3,5 Total Value of Station Furniture & Equipment and Full Time & Part Time Person Firefighting Equipment Total In Hundreds Of Thousands Of Dollars $4,971.5 $4,991.5 $5,2.5 $5,45.5 $5,55.5 $5,65.5 $5,75.5 $5,9.5 $5,95.5 $2,76.1 n/a

82 78 Appendix B.2 Table 1 - Page 4 Municipality Of Clarington Calculation Of Service Levels Emergency & Fire Services Year Historic Population 76,152 77,82 79,121 8,444 81,789 83,157 84,548 86,239 87,551 88,859 Historic Employment 2,332 21,74 21,319 21,567 21,818 22,72 22,328 22,94 23,496 24,854 Total 96,484 98,894 1,44 12,11 13,67 15,229 16,876 19, ,47 113,714 Inventory Summary In Hundreds Of Thousands Of Dollars Buildings $13,81. $13,81. $13,942.9 $13,942.9 $13,942.9 $13,42.6 $13,42.6 $13,42.6 $13,42.6 $14,529.2 Land $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,55.7 $1,834.3 Developed Land $617. $617. $617. $617. $617. $617. $617. $617. $617. $689.9 Vehicles $8,65. $8,95. $1,172. $1,172. $1,172. $1,222. $1,222. $1,922. $1,892. $1,892. Furniture and Equipment $4,971.5 $4,991.5 $5,2.5 $5,45.5 $5,55.5 $5,65.5 $5,75.5 $5,9.5 $5,95.5 $2,76.1 Total In Hundreds Of Thousands Of Dollars $29,599.1 $29,919.1 $31,285.1 $31,328.1 $31,338.1 $3,497.8 $3,57.8 $31,222.8 $31,197.8 $3,651.5 Service Level In Dollars Per Population And Employment Average Service Level Buildings $ $ $ $ $ $ $122.3 $119.5 $ $ $13.36 Land $16.7 $15.68 $15.44 $15.2 $14.97 $14.74 $14.51 $14.21 $13.96 $16.13 $15.9 Developed Land $6.39 $6.24 $6.14 $6.5 $5.95 $5.86 $5.77 $5.65 $5.56 $6.7 $5.97 Vehicles $89.65 $9.5 $11.27 $99.71 $98.18 $97.14 $95.64 $1.7 $98.8 $95.78 $96.6 Furniture and Equipment $51.53 $5.47 $49.81 $49.46 $48.79 $48.14 $47.49 $46.64 $45.89 $23.8 $46.2 Total In Dollars Per Population And Employment $36.78 $32.54 $ $37.11 $32.47 $ $ $286.7 $28.94 $ $ Municipality Of Clarington Calculation Of Maximum Allowable Emergency & Fire Services 1-Year Funding Envelope Calculation 1 Year Average Service Level (25-215) $ Net Population & Employment Growth ,566 Maximum Allowable Funding Envelope $8,11,382 Less: Uncommitted Excess Capacity $ Less: 1% Legislated Reduction $ Net Maximum Allowable Funding Envelope $8,11,382 Excess Capacity Calculation Total Value of Inventory in 29 $3,651,54 Inventory Using Average Service Level $33,456,824 Excess Capacity $

83 79 Appendix B.2 Table 2 Municipality of Clarington Development-Related Capital Program Buildings, Land & Furnishings Project Description - Emergency & Fire Services Year Gross Project Cost Grants/Subsidies/O ther Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Facility Expansion Based on Facility Review Study 217 $ 5, $ 5, $ 5, $ 5, Expansion of Headquarters #1 (4,5 square feet and F&E) 22 $ 1,26, $ 1,26, $ 1,26, $ 629,17 $ 63,893 New Station #6 in Bowmanville (12, sf, 1ha land, and F&E) 222 $ 4,916, $ 4,916, $ 4,916, $ 4,916, Subtotal Buildings, Land & Furnishings $ 6,676, $ 6,676, $ 6,676, $ 1,129,17 $ 5,546,893 Vehicles Project Description - Emergency & Fire Services Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Fire Prevention Vehicle 215 $ 35, $ 35, $ 35, $ 35, Fire Prevention Vehicle 216 $ 35, $ 35, $ 35, $ 35, 2 Passenger Vans 216 $ 9, $ 9, $ 9, $ 9, Fire Prevention Vehicle 217 $ 35, $ 35, $ 35, $ 35, Command/ Rescue Vehicle 219 $ 85, $ 85, $ 212,5 $ 637,5 $ 637,5 Aerial Truck 22 $ 1,2, $ 1,2, $ 1,2, $ 1,2, 2 Pumpers (Station 6) 222 $ 1,4, $ 1,4, $ 1,4, $ 1,363,489 $ 36,511 Aerial Truck 222 $ 1,2, $ 1,2, $ 1,2, $ 1,2, 2 Passenger Vans 222 $ 9, $ 9, $ 9, $ 9, Subtotal Vehicles $ 4,935, $ 4,935, $ 212,5 $ 4,722,5 $ 832,5 $ 2,563,489 $ 1,326,511 Equipment Project Description - Emergency & Fire Services Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Apparel and Protective Clothing for Fire Fighters 215 $ 87,5 $ 87,5 $ 87,5 $ 87,5 Apparel and Protective Clothing for Fire Fighters 216 $ 2, $ 2, $ 2, $ 2, Subtotal Equipment $ 17,5 $ 17,5 $ 17,5 $ 17,5 Total Project Description - Emergency & Fire Services Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Total Emergency & Fire Services $ 11,718,5 $ 11,718,5 $ 212,5 $ 11,56, $ 2,69,17 $ 8,11,382 $ 1,326,511 Funding Envelope and Reserve Fund Balance Adjusted Funding Envelope $8,11,382 Reserve Balance as at Dec 31, 214 $2,69,17 Residential Development Charge Calculation Residential share of DC Eligible Costs Percentage 78% Residential share of DC Eligible Costs $6,339,74 1 Year Growth in Population in New Units 25,167 Unadjusted Development Charge Per Capita $ Non Residential Development Charge Calculation Non-Residential Share of DC Eligible Costs Percentage 22% Non-Residential Share of DC Eligible Costs $1,771,37 1 Year Growth in Square Metres 394,937 Unadjusted Development Charge Per Square Metre $4.49

84 Appendix B.2 Table 3 - Page 1 Municipality Of Clarington Cashflow And Determination Of Development Charge Emergency & Fire Services Residential Development Charge (in hundreds of thousands of dollars) Emergency & Fire Services Total 8 Opening Cash Balance $. $451.4 $898.7 $1,52.4 $2,152.4 $2,851.8 $1,985.5 $2,734.7 ($1,967.4) ($1,36.9) n/a Residential Funding Requirements - Emergency & Fire Services: Non Inflated $. $. $. $. $. $1,431. $. $4,98. $. $. $6, Emergency & Fire Services: Inflated $. $. $. $. $. $1,58. $. $5,637.8 $. $. $7,217.8 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 3,592 25,167 Revenue - DC Receipts: Inflated $443.6 $424.1 $562.4 $587.2 $613.3 $639.7 $668. $968.4 $1,2.9 $1,75.8 $7,3.4 Interest - Interest on Opening Balance $. $15.8 $31.5 $52.6 $75.3 $99.8 $69.5 $95.7 ($18.2) ($57.) $ Interest on In-year Transactions $7.8 $7.4 $9.8 $1.3 $1.7 ($25.9) $11.7 ($128.4) $17.9 $18.8 ($59.8) Total Revenue $451.4 $447.3 $63.7 $65.1 $699.4 $713.7 $749.2 $935.7 $93.6 $1,37.6 $7,218.5 Closing Cash Balance $451.4 $898.7 $1,52.4 $2,152.4 $2,851.8 $1,985.5 $2,734.7 ($1,967.4) ($1,36.9) $.7 n/a 215 Adjusted Charge Per Capita $25.6 Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

85 Appendix B.2 Table 3 - Page 2 Municipality Of Clarington Cashflow And Determination Of Development Charge Emergency & Fire Services Non-Residential Development Charge (in hundreds of thousands of dollars) Emergency & Fire Services Total Opening Cash Balance $. $96.87 $21.29 $322.5 $ $ $427.6 $ ($58.) ($34.31) Non-Residential Funding Requirements 81 - Emergency & Fire Services: Non Inflated $. $. $. $. $. $399.9 $. $1,371.4 $. $. $1, Emergency & Fire Services: Inflated $. $. $. $. $. $441.5 $. $1,575.4 $. $. $2,16.8 New Non-Residential Development - Growth in Square Metres 21,193 21,674 24,29 24,693 25,328 52,7 53,485 55,93 57,47 59,65 394,937 Revenue - DC Receipts: Inflated $95.2 $99.3 $112.2 $117.7 $123.1 $258.1 $27.4 $288.5 $32.3 $316.9 $1,983.7 Interest - Interest on Opening Balance $. $3.4 $7. $11.3 $15.9 $2.8 $14.9 $25.1 ($31.9) ($16.7) $ Interest on In-year Transactions $1.7 $1.7 $2. $2.1 $2.2 ($5.) $4.7 ($35.4) $5.3 $5.5 ($15.3) Total Revenue $96.9 $14.4 $121.2 $131. $141.1 $273.9 $29.1 $278.2 $275.7 $35.7 $2,18.2 Closing Cash Balance $96.9 $21.3 $322.5 $453.6 $594.7 $427.1 $717.1 ($58.) ($34.3) $ Adjusted Charge Per Square Metre $4.49 Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

86 82 Appendix B.3 Indoor Recreation

87 83 Appendix B.3 Indoor Recreation The Clarington Community Services Department is responsible for all indoor municipal recreation facilities and programs. Indoor recreation facilities are offered to residents of the Municipality via a number of community centres, arenas, community halls and complexes. These facilities are used to provide a range of recreation programs including swimming lessons, fitness classes, daytime programs, and programming space for non-for-profit groups. The Community Services Department is also responsible for the outdoor swimming pool in Orono Park and the outdoor lacrosse bowl in Bowmanville. Table 1: Historical Service Levels The Table 1 displays the Indoor Recreation Services ten-year historical inventory of capital assets. Under the DCA (s. 5(1)5), facilities which are oversized and for which council has expressed its intent to pay for by future development as committed excess capacity are required to be reduced by the oversized component. Three recreation facilities, Bowmanville Indoor Soccer, Newcastle Recreation Complex and South Courtice Arena, were oversized in part to service the increase in need arising from development over the planning period. At the time of construction for these facilities, Council expressed its intent to fund the oversizing from development charges. To comply with the DCA, the oversized portions of these facilities have been removed from the historical inventory of capital assets. In this way, none of the maximum allowable funding envelope to be used to pay for the oversizing will have been created by the oversized facilities. The capital costs related to the oversizing are represented by outstanding debt repayments for these facilities and have been included in the development-related capital program. After the required adjustments, the ten-year historical inventory of capital assets for Indoor Recreation includes over 438,2 square feet of recreation building space. The largest of these facilities includes the Garnet B. Rickard Community Complex and the South Courtice Arena. The current replacement value for the facilities totals nearly $ million. The lands associated with the recreation buildings occupy approximately 24 hectares of land, which is valued at roughly $12.75 million. The associated parking lots, access roads and other paved infrastructure amounts to 1.8 hectares, which is valued at $6.57 million. The fixtures, furniture and equipment found in the arenas and community centres have a total value of $6.8

88 84 million. The other facilities that the Community Services Department is responsible for, the outdoor swimming pool and lacrosse bowl, add a further $1.5 million to the inventory. The combined value of capital assets for Indoor Recreation totals to $ million. The ten-year historical average service level is $1, per capita, and this, multiplied by the ten-year net population growth (2,534), results in a maximum allowable funding envelope of $38.17 million. No excess capacity has been identified for Indoor Recreation Services, and as such, no reductions are made. Finally, Indoor Recreation is identified in the DCA as a service that is subject to the legislated ten per cent discount. As such, $3.82 million must be reduced from the funding envelope. The resulting net maximum allowable funding envelope brought forward to the development charges calculation is reduced to $34.35 million. Table 2: Development-Related Capital Program & Calculation of Unadjusted Development Charges The gross development-related capital program for Indoor Recreation amounts to $44.62 million. The program is comprised of the recovery of past commitments and of three debenture payments; South Courtice Arena, Bowmanville Indoor Soccer and Newcastle Recreation Complex. The last two projects identified in the capital program are related to the Clarington Fitness Centre and a new indoor recreation facility. The first project in the capital program relates to the recovery of a negative reserve fund balance of $3.83 million as of December 31, 214. This balance is primarily related to previous commitments for the debt financed indoor recreation facilities. The second project in the capital program relates to the recovery of the South Courtice Arena. The three remaining principal payments total $3.12 million, for an average payment of $1.4 million annually. The principal payments are net of the ten per cent discount, as this co-payment has already been funded by the Municipality from non-dc sources. The second debenture recovery relates to the Bowmanville Indoor Soccer Facility. The ten remaining principal payments amount to $1.46 million with annually payments occurring over the planning period. The payments have been reduced by the legislated ten percent discount as this deduction has not been previously made. The ineligible costs relating to the statutory ten per cent discount amounts to

89 85 $142,6 for the remaining payments in this debenture, which leaves $1.28 million as the costs that are eligible for recovery through development charges. The last debenture recovers for the construction of the Newcastle Recreation Complex. The total amount of the remaining principal payments is $1.74 million, which is then reduced by the legislated ten per cent discount. $1.7 million, the amount of the legislated discount, reduces the cost eligible for recovery through development charges to $9.67 million. In addition to the identified debenture payments, the Indoor Recreation capital program provides for the development-related costs relating to the Clarington Fitness Centre renovations for a total of $58,. This project is further reduced by the legislated ten per cent discount, which after deductions, reduces the total net development cost to $457,2. The final project for Indoor Recreation relates to the provision for additional recreation space. This project will be further informed through a Recreation Needs Study and is anticipated to cost approximately $25. million. This total project cost is discounted by the legislated ten per cent discount which reduces the DC eligible costs to $22.5 million. Altogether, the ten-year development-related capital program for Indoor Recreation Services totals to $44.62 million. The legislated ten per cent discount on projects that have not been previously reduced in prior DC by-laws amounts to $3.77 million and is deducted from the net municipal costs. A portion of the capital program, $6.5 million, is deemed as a post-period benefit beyond 224 and will be considered for recovery under subsequent development charges by-laws. The DC costs eligible for recovery amount to $34.35 million which is then allocated entirely against future residential development in the Municipality of Clarington. This results in an unadjusted development charge of $1, per capita. Table 3: Cash Flow Analysis After cash flow consideration, the residential calculated charge increases to $1, per capita. The following table summarizes the calculation of the Indoor Recreation development charge.

90 86 Indoor Recreation Summary 1-year Historic Service Level Per Capita Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable Unadjusted Development Charge in Dollars Per Capita Unadjusted Development Charge in Dollars Per Square Metre Adjusted Development Charge in Dollars Per Capita Adjusted Development Charge in Dollars Per Square Metre $1, $44,621,976 $34,35,946 $1, $. $1, $.

91 87 Appendix B.3 Table 1 - Page 1 Municipality Of Clarington Inventory Of Capital Assets Indoor Recreation Area of Buildings Expressed in Number of Square Feet Buildings Unit Cost In Dollars Per Square Feet Base Line Community Centre 4,6 4,6 4,6 4,6 4,6 4,6 4,6 4,6 4,6 4,6 $22 Bowmanville Indoor Soccer Facility 28,482 28,482 28,482 28,482 28,482 28,482 28,482 28,482 28,482 28,482 $14 Bowmanville Indoor Soccer Facility Committed Excess Capacity (1,186) (1,186) (1,186) (1,186) (1,186) (1,186) (1,186) (1,186) (1,186) (1,186) $14 Brownsdale Community Centre 3,248 3,248 3,248 3,248 3,248 3,248 3,248 3,248 3,248 3,248 $22 Clarington Beech Centre 17,648 17,648 17,648 17,648 17,648 17,648 17,648 17,648 17,648 17,648 $25 Clarington Fitness Centre 13,647 13,647 13,647 13,647 13,647 13,647 13,647 13,647 13,647 13,647 $33 Courtice Community Complex 47, 47, 47, 47, 47, 47, 47, 47, 47, 47, $33 Darlington Sports Centre 31,9 31,9 31,9 31,9 31,9 32,9 32,9 32,9 32,9 32,9 $33 Garnet B. Rickard Community Complex 82,5 88,586 88,586 88,586 88,586 88,586 88,586 88,586 88,586 88,586 $33 Hampton Community Centre 3,59 3,59 3,59 3,59 3,59 3,59 3,59 3,59 3,59 3,59 $22 Haydon Community Centre 1,344 1,344 1,344 1,344 1,344 1,344 1,344 1,344 1,344 1,344 $22 Kendal Community Centre 4,93 4,93 4,93 4,93 4,93 8,185 8,185 8,185 8,185 8,185 $22 Memorial Park Community Centre 2,937 2,937 2,937 2,937 2,937 2,937 2,937 2,937 2,937 2,937 $22 Newcastle & District Recreation Complex 61,9 61,9 61,9 61,9 61,9 61,9 61,9 $33 Newcastle & District Recreation Complex Committed Excess Capacity (32,548) (32,548) (32,548) (32,548) (32,548) (32,548) (32,548) $33 Newcastle Community Centre 21,2 21,2 21,2 21,2 21,2 21,2 21,2 21,2 21,2 21,2 $25 Newcastle Memorial Arena 27,7 27,7 27,7 27,7 27,7 27,7 27,7 27,7 27,7 27,7 $27 Newtonville Community Centre 1,68 1,68 1,68 1,68 1,68 1,68 1,68 1,68 1,68 1,68 $22 Orono Arena & Community Hall 35,989 35,989 35,989 35,989 35,989 35,989 35,989 35,989 35,989 35,989 $27 Orono Town Hall 3,53 3,53 3,53 3,53 3,53 3,53 3,53 3,53 3,53 3,53 $22 Solina Community Centre 2,766 2,766 2,766 2,766 2,766 2,766 2,766 2,766 2,766 2,766 $22 South Courtice Arena 77, 77, 77, 77, 77, 77, 77, 77, 77, 77, $33 South Courtice Arena Committed Excess Capacity (9,445) (9,445) (9,445) (9,445) (9,445) (9,445) (9,445) (9,445) (9,445) (9,445) $33 Tyrone Community Centre 5,887 5,887 5,887 5,887 5,887 5,887 5,887 5,887 5,887 5,887 $22 Youth Centre - Resource Area 2, 2, 2, 2, 2, 2, 2, 2, 2, 2, $22 Total In Square Feet 397,687 43,773 43, , , , , , , ,217 n/a Total In Hundreds Of Thousands Of Dollars $117,23. $119,31.4 $119,31.4 $128,717.4 $128,717.4 $129,947.7 $129,947.7 $129,947.7 $129,947.7 $129,947.7 n/a

92 88 Appendix B.3 Table 1 - Page 2 Municipality Of Clarington Inventory Of Capital Assets Indoor Recreation Area of Land Associated With Buildings Expressed in Number of Hectares Land Unit Cost In Dollars Per Hectare Base Line Community Centre $556, Bowmanville Indoor Soccer $556, Brownsdale Community Centre $383, Clarington Beech Centre $556, Clarington Fitness Centre $556, Courtice Community Complex $556, Darlington Sports Centre $383, Garnet B. Rickard Community Complex $556, Hampton Community Centre $383, Haydon Community Centre $383, Kendal Community Centre $383, Memorial Park Community Centre $556, Newcastle & District Recreation Complex $556, Newcastle Community Centre $556, Newcastle Memorial Arena $556, Newtonville Community Centre $383, Orono Arena & Community Hall $556, Orono Town Hall $556, Solina Community Centre $383, South Courtice Arena $556, Tyrone Community Centre $383, Youth Centre - Resource Area $556, Total In Hectares n/a Total In Hundreds Of Thousands Of Dollars $11,242.9 $11,242.9 $11,242.9 $12,749.7 $12,749.7 $12,749.7 $12,749.7 $12,749.7 $12,749.7 $12,749.7 n/a

93 89 Appendix B.3 Table 1 - Page 3 Municipality Of Clarington Inventory Of Capital Assets Indoor Recreation Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares Asphalt Area For Parking Lots, Access Roads, & Other Paved Infrastructure Unit Cost In Dollars Per Hectare Base Line Community Centre $653, Bowmanville Indoor Soccer $653, Courtice Community Centre $653, Clarington Fitness Centre $653, Darlington Sports Centre $653, Garnet B. Richard Arena $653, Hampton Community Centre $653, Haydon Community Centre $653, Kendal Community Centre $653, Memorial Park Community Centre $653, Newcastle Community Centre $653, Newcastle & District Recreation Complex $653, Newcastle Arena $653, Orono Arena & Community Hall $653, Solina Community Centre $653, South Courtice Arena $653, Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares Gravel Area For Parking Lots, Access Roads, & Other Paved Infrastructure Unit Cost in Dollars Per Hectare Brownsdale Community Centre $394, Bowmanville Indoor Soccer $394, Darlington Sports Centre $394, Hampton Community Centre $394, Haydon Community Centre $394, Solina Community Centre $394, Tyrone Community Centre $394, Orono Arena & Community Hall $394, Total In Hectares n/a Total In Hundreds Of Thousands Of Dollars $5,934. $5,934.6 $5,934.6 $6,574.5 $6,574.5 $6,574.5 $6,574.5 $6,574.5 $6,574.5 $6,574.5 n/a

94 9 Appendix B.3 Table 1 - Page 4 Municipality Of Clarington Inventory Of Capital Assets Indoor Recreation Total Value of Furniture & Equipment in Dollars, By Location Furniture & Equipment Base Line Community Centre $69, $69, $69, $69, $69, $69, $69, $69, $69, $69, Bowmanville Indoor Soccer $284,82 $284,82 $284,82 $284,82 $284,82 $284,82 $284,82 $284,82 $284,82 $284,82 Brownsdale Community Centre $48, $48, $48, $48, $48, $48, $48, $48, $48, $48, Clarington Beech Centre $47, $47, $47, $47, $47, $47, $47, $47, $47, $47, Clarington Fitness Centre $17,588 $17,588 $17,588 $17,588 $17,588 $17,588 $17,588 $17,588 $17,588 $17,588 Courtice Community Complex $587,5 $587,5 $587,5 $587,5 $587,5 $587,5 $587,5 $587,5 $587,5 $587,5 Darlington Sports Centre $411,25 $411,25 $411,25 $411,25 $411,25 $411,25 $411,25 $411,25 $411,25 $411,25 Garnet B. Rickard Community Complex $1,17,325 $1,17,325 $1,17,325 $1,17,325 $1,17,325 $1,17,325 $1,17,325 $1,17,325 $1,17,325 $1,17,325 Hampton Community Centre $45, $45, $45, $45, $45, $45, $45, $45, $45, $45, Haydon Community Centre $2, $2, $2, $2, $2, $2, $2, $2, $2, $2, Kendal Community Centre $44, $44, $44, $44, $85, $85, $85, $85, $85, $85, Memorial Park Community Centre $44, $44, $44, $44, $44, $44, $44, $44, $44, $44, Newcastle & District Recreation Complex $ $ $ $773,75 $773,75 $773,75 $773,75 $773,75 $773,75 $773,75 Newcastle Community Centre $328, $328, $328, $328, $328, $328, $328, $328, $328, $328, Newcastle Memorial Arena $569, $569, $569, $569, $569, $569, $569, $569, $569, $569, Newtonville Community Centre $25, $25, $25, $25, $25, $25, $25, $25, $25, $25, Orono Arena & Community Hall $569, $569, $569, $569, $569, $569, $569, $569, $569, $569, Orono Town Hall $48, $48, $48, $48, $48, $48, $48, $48, $48, $48, Solina Community Centre $39, $39, $39, $39, $39, $39, $39, $39, $39, $39, South Courtice Arena $962,5 $962,5 $962,5 $962,5 $962,5 $962,5 $962,5 $962,5 $962,5 $962,5 Tyrone Community Centre $6, $6, $6, $6, $6, $6, $6, $6, $6, $6, Youth Centre - Resource Area $149, $149, $149, $149, $149, $149, $149, $149, $149, $149, Total In Hundreds Of Thousands Of Dollars $5,988. $5,988. $5,988. $6,761.7 $6,82.7 $6,82.7 $6,82.7 $6,82.7 $6,82.7 $6,82.7

95 Appendix B.3 Table 1 - Page 5 91 Municipality Of Clarington Inventory Of Capital Assets Indoor Recreation Other Facilities Number of Pools Outdoor Swimming Pools Unit Cost In Dollars Per Pool Newcastle Lions Pool $1,, Orono Park $1,, Total Number of Pools n/a Total In Hundreds Of Thousands Of Dollars $2,. $2,. $2,. $2,. $1,. $1,. $1,. $1,. $1,. $1,. n/a Number of Lacrosse Bowls Lacrosse Bowl Unit Cost In Dollars Per Bowl Bowmanville Outdoor Lacrosse Bowl $5, Total Number Of Bowls n/a Total In Hundreds Of Thousands Of Dollars $5. $5. $5. $5. $5. $5. $5. $5. $5. $5. n/a

96 92 Appendix B.3 Table 1 - Page 6 Municipality Of Clarington Calculation Of Service Levels Indoor Recreation Year Historic Population 76,152 77,82 79,121 8,444 81,789 83,157 84,548 86,239 87,551 88,859 Inventory Summary In Hundreds Of Thousands Of Dollars Buildings $117,23. $119,31.4 $119,31.4 $128,717.4 $128,717.4 $129,947.7 $129,947.7 $129,947.7 $129,947.7 $129,947.7 Land $11,242.9 $11,242.9 $11,242.9 $12,749.7 $12,749.7 $12,749.7 $12,749.7 $12,749.7 $12,749.7 $12,749.7 Parking Lots, Access Roads, & Other Paved Infrastructure $5,934. $5,934.6 $5,934.6 $6,574.5 $6,574.5 $6,574.5 $6,574.5 $6,574.5 $6,574.5 $6,574.5 Furniture and Equipment $5,988. $5,988. $5,988. $6,761.7 $6,82.7 $6,82.7 $6,82.7 $6,82.7 $6,82.7 $6,82.7 Other Facilities $2,5. $2,5. $2,5. $2,5. $1,5. $1,5. $1,5. $1,5. $1,5. $1,5. Total In Hundreds Of Thousands Of Dollars $142,687.9 $144,696.9 $144,696.9 $157,33.3 $156,344.3 $157,574.7 $157,574.7 $157,574.7 $157,574.7 $157,574.7 Service Level In Dollars Per Capita Average Service Level Buildings $1,536.7 $1, $1,54.42 $1,6.9 $1, $1, $1, $1,56.83 $1, $1,462.4 $1, Land $ $ $142.1 $ $ $ $15.8 $ $ $ $ Parking Lots, Access Roads, & Other Paved Infrastructure $77.92 $76.26 $75.1 $81.73 $8.38 $79.6 $77.76 $76.24 $75.9 $73.99 $77.34 Furniture and Equipment $78.63 $76.95 $75.68 $84.6 $83.17 $81.81 $8.46 $78.88 $77.7 $76.56 $79.39 Other Facilities $32.83 $32.13 $31.6 $31.8 $18.34 $18.4 $17.74 $17.39 $17.13 $16.88 $23.32 Total In Dollars Per Capita $1, $1, $1,828.8 $1, $1, $1, $1, $1, $1, $1, $1, Municipality Of Clarington Calculation Of Maximum Allowable Indoor Recreation 1-Year Funding Envelope Calculation 1 Year Average Service Level (25-214) $1, Net Population Growth ( ) 2,534 Maximum Allowable Funding Envelope $38,167,718 Less: Uncommitted Excess Capacity $ Less: 1% Legislated Reduction $3,816,772 Net Maximum Allowable Funding Envelope $34,35,946 Excess Capacity Calculation Total Value of Inventory in 29 $157,574,65 Inventory Using Average Service Level $165,17,22 Excess Capacity $ Excess Capacity: Committed

97 Appendix B.3 Table 2 93 Recovery of Negative Reserve Fund Balance Municipality Of Clarington Development-Related Capital Program Project Description - Indoor Recreation Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Balance Remaining as of December 31, ,829,976 $ 3,829,976 $ 3,829,976 $ 3,829,976 $ Subtotal Recovery of Negative Reserve Fund Balance 3,829,976 $ 3,829,976 $ 3,829,976 $ 3,829,976 $ Recovery of South Courtice Arena Debenture1 Project Description - Indoor Recreation Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Principal Payment 215 1,21, $ 1,21, $ 1,21, $ 1,21, $ Principal Payment 216 1,39, $ 1,39, $ 1,39, $ 1,39, $ Principal Payment 217 1,57, $ 1,57, $ 1,57, $ 1,57, $ Subtotal Recovery of South Courtice Arena Debenture 3,117, $ 3,117, $ 3,117, $ 3,117, $ Recovery of Bowmanville Indoor Soccer Debenture Project Description - Indoor Recreation Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Principal Payment , $ 128, $ 12,8 $ 115,2 $ 115,2 $ Principal Payment , $ 131, $ 13,1 $ 117,9 $ 117,9 $ Principal Payment , $ 134, $ 13,4 $ 12,6 $ 12,6 $ Principal Payment , $ 137, $ 13,7 $ 123,3 $ 123,3 $ Principal Payment , $ 141, $ 14,1 $ 126,9 $ 126,9 $ Principal Payment , $ 144, $ 14,4 $ 129,6 $ 129,6 $ Principal Payment , $ 147, $ 14,7 $ 132,3 $ 132,3 $ Principal Payment , $ 151, $ 15,1 $ 135,9 $ 135,9 $ Principal Payment , $ 155, $ 15,5 $ 139,5 $ 139,5 $ Principal Payment , $ 158, $ 15,8 $ 142,2 $ 142,2 $ Subtotal Recovery of Bowmanville Indoor Soccer Debenture 1,426, $ 1,426, $ 142,6 $ 1,283,4 $ 1,283,4 $ Recovery of Newcastle Recreation Complex Debenture Project Description - Indoor Recreation Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Principal Payment 215 1,32, $ 1,32, $ 132, $ 1,188, $ 1,188, $ Principal Payment 216 1,381, $ 1,381, $ 138,1 $ 1,242,9 $ 1,242,9 $ Principal Payment 217 1,445, $ 1,445, $ 144,5 $ 1,3,5 $ 1,3,5 $ Principal Payment 218 1,512, $ 1,512, $ 151,2 $ 1,36,8 $ 1,36,8 $ Principal Payment 219 1,583, $ 1,583, $ 158,3 $ 1,424,7 $ 1,424,7 $ Principal Payment 22 1,5, $ 1,5, $ 15, $ 1,35, $ 1,35, $ Principal Payment 221 1,, $ 1,, $ 1, $ 9, $ 9, $ Principal Payment 222 1,, $ 1,, $ 1, $ 9, $ 9, $ Subtotal Recovery of Newcastle Recreation Complex Debenture 1,741, $ 1,741, $ 1,74,1 $ 9,666,9 $ 9,666,9 $ New Indoor Recreation Facility Project Description - Indoor Recreation Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total Eligible Costs Dc Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Clarington Fitness Centre Renovations (Growth Related) , $ 58, $ 5,8 $ 457,2 $ 457,2 $ Provision for additional space (TBD by Recreation Needs Study) Project Description - Indoor Recreation Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total Eligible Costs Dc Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Design of additional space 217 2,5, $ 2,5, $ 25, $ 2,25, $ 2,25, $ Construction of additional space ,5, $ 22,5, $ 2,25, $ 2,25, $ 13,746,47 $ $ 6,53,53 Subtotal New Indoor Recreation Facility 25,58, $ 25,58, $ 2,55,8 $ 22,957,2 $ 16,453,67 $ $ 6,53,53 Total Indoor Recreation Project Description - Indoor Recreation Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total Eligible Costs Dc Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Total Indoor Recreation 44,621,976 $ 44,621,976 $ 3,767,5 $ 4,854,476 $ 34,35,946 $ $ 6,53,53 Funding Envelope and Reserve Fund Balance Adjusted Funding Envelope $34,35,946 Reserve Balance as at Dec 31, 214 ($3,829,976) Residential Development Charge Calculation Residential share of DC Eligible Costs Percentage 1% Residential share of DC Eligible Costs $34,35,946 1 Year Growth in Population in New Units 25,167 Unadjusted Development Charge Per Capita $1, Non Residential Development Charge Calculation % Non-Residential Share of DC Eligible Costs Percentage Non-Residential Share of DC Eligible Costs $ 1 Year Growth in Square Metres 394,937 Unadjustsed Development Charge Per Square Metre $.

98 Appendix B.3 Table 3 Municipality Of Clarington Cashflow And Determination Of Development Charge Indoor Recreation Residential Development Charge (in hundreds of thousands of dollars) Indoor Recreation Total Opening Cash Balance $. ($4,588.4) ($5,148.3) ($7,296.4) ($5,917.7) ($4,36.6) ($2,36.2) ($15,39.2) ($11,452.6) ($6,42.3) Residential Funding Requirements - Indoor Recreation (New Projects): Non Inflated $4,287.2 $. $2,25. $. $. $. $13,746.5 $. $. $. $2, South Courtice Arena Debenture Principal Payments $1,21. $1,39. $1,57. $. $. $. $. $. $. $. $3, Bowmanville Indoor Soccer Debenture Principal Payments $115.2 $117.9 $12.6 $123.3 $126.9 $129.6 $132.3 $135.9 $139.5 $142.2 $1, Newcastle Rec Centre Debenture Principal Payments $1,188. $1,242.9 $1,3.5 $1,36.8 $1,424.7 $1,35. $9. $9. $. $. $9, Indoor Recreation (New Projects): Inflated 1 $6,611.4 $2,399.8 $4,819. $1,484.1 $1,551.6 $1,479.6 $16,513.1 $1,35.9 $139.5 $142.2 $36,176.1 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 3,592 25,167 Revenue - DC Receipts: Inflated $2,643.8 $2,527.5 $3,352. $3,499.8 $3,655.5 $3,812.7 $3,981.5 $5,771.7 $6,84.9 $6,411.9 $41,741.3 Interest 94 - Interest on Opening Balance $. ($252.4) ($283.2) ($41.3) ($325.5) ($236.9) ($126.8) ($846.5) ($629.9) ($332.3) ($3,434.7) - Interest on In-year Transactions ($19.1) $2.2 ($4.3) $35.3 $36.8 $4.8 ($344.6) $82.9 $14. $19.7 ($82.3) - Interest Payments for South Courtice Arena Debenture ($62.9) ($44.6) ($23.8) $. $. $. $. $. $. $. ($131.3) - Interest Payments for Bowmanville Indoor Soccer Debenture ($3.5) ($29.2) ($27.6) ($25.6) ($23.2) ($2.3) ($17.) ($13.3) ($9.2) ($4.8) ($2.6) - Interest Payments for Newcastle Rec Centre Debenture ($418.2) ($363.8) ($36.3) ($245.4) ($18.9) ($116.4) ($63.9) ($21.4) $. $. ($1,716.3) Total Revenue $2,23. $1,839.8 $2,67.9 $2,862.8 $3,162.7 $3,479.9 $3,429.1 $4,973.4 $5,549.8 $6,184.5 $36,176.2 Closing Cash Balance ($4,588.4) ($5,148.3) ($7,296.4) ($5,917.7) ($4,36.6) ($2,36.2) ($15,39.2) ($11,452.6) ($6,42.3) $. Note 1: Debenture principal payments not inflated. 215 Adjusted Charge Per Capita $1, Allocation of Capital Program Residential Sector 1% Non-Residential Sector % Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

99 95 Appendix B.4 Park Development & Related Facilities

100 96 Appendix B.4 Park Development & Related Facilities The Park Development Division is part of the Engineering Services Department in the Municipality of Clarington. The division is responsible for the planning, design and construction of all parks, trails and open space within the Municipality. Clarington residents enjoy over 146 hectares of developed parkland space and the multitude of park facilities located in these parks. Table 1: Historical Service Levels The Municipality of Clarington has over 146 hectares of parkland which is distributed amongst 22 Parkettes, 35 Neighbourhood Parks, 14 Community Parks, and 21 District Parks. The combined development cost for all of the parkland is $32.72 million. The division is also responsible for the related park facilities which include baseball and softball diamonds, soccer pitches, football fields, tennis courts, water play facilities, playgrounds, skateboard parks, basketball courts, and tot lots. These facilities have a combined total of $2.74 million. Park shelters and features, parking lots associated with parkland, park access roads, boat launches, trails, and bridges are also for the benefit of outdoor recreation, and these facilities add a further $9.18 million to the Park Development & Related Facilities inventory. The combined value of capital assets for Park Development & Related Facilities is $62.65 million. The ten-year historical service level is $ per capita, and this, multiplied by the ten-year forecast net population growth (2,534), results in a maximum allowable of $14.2 million. A calculated excess capacity of $1.2 million has been deemed as uncommitted, and as such, is netted off of the maximum allowable funding envelope. The legislated ten per cent deduction for parks, as required under the DCA, totals $1.3 million and is also reduced from the funding envelope. The resulting net maximum allowable funding envelope brought forward to the development charges calculation is therefore reduced to $11.7 million. Table 2: Development-Related Capital Program and the Calculation of the Unadjusted Development Charge The ten-year development-related capital plan for Park Development & Related Facilities amounts to $23.1 million. This provides for 49 development-related park

101 97 projects in various communities across the Municipality. The projects range from the design and construction of parks, trail expansions, additional soccer fields, and waterfront developments. A benefit to existing share in the amount of $125, for Enniskillen Park has been identified and is removed from the total DC eligible cost. As required by the DCA, all of the projects in the program are reduced by the legislated ten per cent discount which totals $2.23 million. After discounting the project costs that are ineligible for recovery through development charges, the total DC eligible costs amount to $2.68 million. Of the DC eligible costs, a portion can be paid through development charges previously collected. The available Park Development & Related facilities DC reserves amount to $716, and have been allocated to the first projects that appear in the capital program. Another portion of the program, $8.26 million, is deemed as a post-224 benefit and will be considered for recovery in subsequent development charges by-laws. The remaining $11.7 million is considered as the development-related DC eligible costs. This entire amount is allocated to the residential sector as Park Development & Related Facilities will benefit the future residential population. The total amount is recovered by the forecast of 25,17 persons in new dwelling units which yields an unadjusted charge of $ per capita. Table 3: Cash Flow Analysis After cash flow consideration, the residential calculated charge increases to $475.6 per capita. The following table summarizes the calculation of the Park Development & Related Facilities development charges. Park Development & Related Facilities Summary 1-year Historic Service Level Per Capita Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable Unadjusted Development Charge in Dollars Per Capita Unadjusted Development Charge in Dollars Per Square Metre Adjusted Development Charge in Dollars Per Capita Adjusted Development Charge in Dollars Per Square Metre $ $23,1, $11,71,44 $ $. $475.6 $.

102 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities 98 Appendix B.4 Table 1 - Page 1 Area of Parkettes Expressed in Number of Hectares of Developed Area Parkettes Unit Cost in Dollars per Hectare Andrew Parkette $35,3 Barlow Court Parkette $275,8 Brookhouse Parkette $363,3 Rick Gay Parkette (Cherry Blossom) $35,3 Firwood Parkette $35,3 Foster Creek Parkette $35,3 Foxhunt Parkette $35,3 Gate House Parkette $35,3 George Reynolds Parkette $35,3 Glanville Parkette $35,3 Glenabbey Parkette $35,3 Haydon Hall Parkette $35,3 Ida Brown Parkette $35,3 Landerville Parkette $35,3 Longworth & Scugog Parkette $114,4 Nelson Street Parkette $75,8 Squire Fletcher Parkette $49,1 Trulls and Hwy 2 Parkette $92, Peters Pike Parkette $35,3 Pickard Gate Parkette (Robinson Ridge) $35,3 Westview Parkette $35,3 Whitecliff Parkette $35,3 Total Hectares n/a Total In Hundreds Of Thousands Of Dollars $3,157.9 $3,157.9 $3,157.9 $3,157.9 $3,157.9 $3,497.1 $3,677.3 $3,794.5 $3,794.5 $3,794.5 n/a

103 Appendix B.4 Table 1 - Page 2 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Area of Neighbourhood Parks Expressed in Number of Hectares of Developed Area Neighbourhood Parks Unit Cost In Dollars Per Hectare Argent Park $185, Avondale Park $167, Baseline Park $167, Baxter Park $148, Bons Park $227, Brownsdale Community Centre $167, Clarington Corners Park (aka Green Park) $167, Courtice Complex Soccer Field $167, Courtice Memorial Park $167, Courtice West Park $167, East Beach Park $167, East Beach Properties $167, Edward Park $167, Elephant Hill Park $167, Elliot Memorial Park $167, Guildwood Park $229, Harry Gay Park $229, Harvey Jackson Park $167, Harvey Jones Park.8.8 $52, Highland Park $167, Kendal Park $167, Longworth Park $167, Lord Elgin $167, Mearns Park $167, Moyse Park $167, Pearce Farm Park $115, Penfound Park $167, Rhonda Park $167, Roswell Park $127, Stuart Park $167, Tooley's Mill Park.4 $859, Walbridge Park $185, West Beach Properties $167, West Side Dr. Park $167, Zion Park $167, Total Hectares n/a Total In Hundreds Of Thousands Of Dollars $7,958.2 $7,958.2 $8,311.2 $8,311.2 $8,826. $8,826. $8,826. $8,826. $9,777.2 $1,12.8 n/a 99

104 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities 1 Appendix B.4 Table 1 - Page 3 Area of Community Parks Expressed in Number of Hectares of Developed Area Community Parks Unit Cost in Dollars Per Hectare Bowmanville Memorial Park $218, Burketon Park $218, Clarington Fields Park $199, Darlington Sports Centre $315, Enniskillen Community Centre $218, Lions Parkette $218, Newcastle Memorial Park $218, Optimist Park $218, Orono Fountain $218, Orono Park $218, Solina Park $218, Soper Creek Park $218, South Courtice Community Park $218, Tyrone Park $218, Total Hectares n/a Total In Hundreds Of Thousands Of Dollars $9,16.6 $9,16.6 $9,544.4 $9,372.2 $1,21. $1,21. $1,21. $1,21. $1,219.4 $1,219.4 n/a

105 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities 11 Appendix B.4 Table 1 - Page 4 Are of District Parks Expressed in Number of Hectares Of Developed Area District Parks Unit Cost in Dollars Per Hectare Bennett Road Future Park (Waterfront Trail) $275,8 Bond Head Boat Launch $275,8 Bowmanville Boat Launch (leased from CLOCA) $275,8 Bowmanville Leash Free Park $87,5 Bowmanville Valley $275,8 Carveth Open Space along Graham Creek $275,8 Clarke Museum $275,8 Darlington Hydro Fields $275,8 Lakefront The Glen (east of Bond Head) $275,8 Newcastle Cenotaph $275,8 Newtonville Cenotaph $275,8 Orono Cenotaph $275,8 Orono Fairgrounds $275,8 Orono Woods Walk Trail $275,8 Port Darlington West Beach $613,8 Port of Newcastle Waterfront Park $275,8 Rickard Recreation Park $275,8 Rotary Park $275,8 Samuel Wilmot Nature Area $275,8 Tourism Office $275,8 Waterfront Trail Corridor (Ridge Pine Park - OPG) $275,8 Total Hectares n/a Total In Hundreds Of Thousands Of Dollars $6,561.3 $6,616.4 $8,268.5 $8,268.5 $8,268.5 $8,268.5 $8,268.5 $8,576. $8,587.1 $8,587.1 n/a

106 12 Appendix B.4 Table 1 - Page 5 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Baseball Diamonds Championship Lit Baseball Diamonds Unit Cost In Dollars Per Diamond Clarington Fields $918, Lit Baseball Diamonds Unit Cost in Dollars Per Diamond Harvey Jackson Park $344, Orono Park $344, Soper Creek Park $344, Unlit Baseball Diamonds Unit Cost in Dollars Per Diamond Harvey Jackson Park 1 $167, Longworth Park $167, Newcastle Memorial Park $167, Penfound Park $167, Total Number of Diamonds n/a Total In Hundreds Of Thousands Of Dollars $1,356. $3,369. $3,369. $3,22. $3,22. $3,22. $3,22. $3,22. $3,22. $3,22. n/a

107 13 Appendix B.4 Table 1 - Page 6 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Softball Diamonds Championship Lit Softball Diamonds Unit Cost in Dollars Per Diamond Clarington Fields $51, Lit Softball Diamonds Unit Cost in Dollars Per Diamond Bowmanville Memorial Park $232, Rickard Community Complex $232, Unlit Softball Diamonds Unit Cost in Dollars Per Diamond Argent Park $115, Baseline Park $14, Bowmanville Memorial Park $14, Brownsdale Community Centre $14, Burketon Park $14, Courtice West Park $14, Edward Park $14, Elephant Hill Park $14, Highland Park $14, Kendal Park $14, Lord Elgin Park $14, Optimist Park $14, Rhonda Park $14, Rosswell Park $95, Solina Park $14, Stuart Park $14, Tyrone Park $14, Total Number of Diamonds n/a Total in Hundreds of Thousands of Dollars $2,787. $3,87. $3,92. $3,92. $3,92. $3,798. $3,798. $3,798. $3,798. $3,798. n/a

108 14 Appendix B.4 Table 1 - Page 7 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Soccer Pitches Lit Soccer Pitches Unit Cost in Dollars Per Pitch Darlington Hydro Fields $367, South Courtice Community Park $367, Unlit Soccer Pitches Unit Cost in Dollars Per Pitch Baxter Park $68, Burketon Park $93, Clarington Corners Park (Green Park) $93, Clarington Fields $93, Courtice Memorial Park $93, Darlington Hydro Fields $93, Darlington Sports Centre $93, Elliot Park $93, Highland Park $93, Optimist Park $93, Pearce Farm Park $93, Solina Park $93, Tyrone Park $93, Walbridge Park $6, West Side Park $93, Zion Park $93, Mini Soccer Pitches Unit Cost in Dollars Per Pitch Baseline Park $48, Burketon Park $48, Clarington Fields $48, Courtice Complex $48, Darlington Hydro Fields $48, Guildwood Park $48, Harry Gay Park 1 1 $48, Mearns Park $48, Newcastle Memorial $48, Optimist Park $48, Orono Fairgrounds Park $48, Penfound Park $48, Rosswell Park $48, Tyrone Park $48, Zion Park $48, Total Number of Pitches n/a Total in Hundreds of Thousands of Dollars $3,363. $3,363. $3,411. $3,411. $3,998. $4,46. $4,46. $4,46. $4,94. $4,94. n/a

109 15 Appendix B.4 Table 1 - Page 8 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Football Fields Lit Football Fields Unit Cost in Dollars Per Field Clarington Fields $588, Total Number of Fields n/a Total in Hundreds of Thousands of Dollars $. $. $588. $588. $588. $588. $588. $588. $588. $588. n/a Number of Tennis Courts Lit Tennis Courts Unit Cost in Dollars Per Court Lions Parkette (Beech Centre) $86, Newcastle Lions Pool $86, Orono Park $86, Unlit Tennis Courts Unit Cost in Dollars Per Field Avondale Park $45, Clarington Corners Park (Green Park) $45, Guildwood Park $51, Lord Elgin Park $45, Orono Park 2 2 $45, Solina Park $45, Stuart Park $45, Total Number of Courts n/a Total in Hundreds of Thousands of Dollars $1,154. $1,154. $1,154. $1,154. $896. $896. $896. $896. $814. $814. n/a

110 16 Appendix B.4 Table 1 - Page 9 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Water Play Facilities Water Play Facilities Unit Cost in Dollars Per Facility Avondale Park $16, Baxter Park $166, Bons Park $162, Bowmanville Memorial Park $16, Glenabbey Park $69, Guildwood Park $251, Harry Gay Park 1 1 $119, Harvey Jones Park 1 1 $115, Orono Park $62, Pearce Farm Park $281, Rosswell Park $149, Walbridge Park $153, West Side Drive Park $32, Total Number of Facilities n/a Total in Hundreds of Thousands of Dollars $779. $1,6. $1,29. $1,29. $1,537. $1,537. $1,537. $1,537. $1,771. $1,771. n/a

111 17 Appendix B.4 Table 1 - Page 1 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Playgrounds Playgrounds Unit Cost in Dollars Per Playground Argent Park $97, Avondale Park $97, Baseline Park $97, Baxter Park $13, Bons Park $115, Bowmanville Memorial Park $97, Burketon Park $97, Clarington Corners Park (Green Park) $97, Darlington Hydro Park $97, Edward Park $97, Elephant Hill Park $97, Elliot Memorial Park $97, Garnet B. Rickard Rec Complex Park $97, Guildwood Park $114, Harry Gay Park 1 1 $17, Harvey Jones Park 1 1 $85, Highland Park $97, Kendal Park $97, Lions Parkette $97, Longworth Park $97, Lord Elgin Park $97, Mearns Park $97, Nelson Street Parkette $74, Newcastle Memorial Park $97, Orono Park $97, Pearce Farm Park $93, Penfound Park $97, Rhonda Park $97, Rosswell Park $96, Solina Park $97, Soper Creek Park $97, Stuart Park $97, Squire Fletcher Parkette $77, Tyrone Park $97, Walbridge Park $95, Westside Park $97, Total Number of Playgrounds n/a Total in Hundreds of Thousands of Dollars $2,731. $2,824. $2,92. $2,92. $3,165. $3,242. $3,242. $3,316. $3,58. $3,58. n/a

112 18 Appendix B.4 Table 1 - Page 11 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Outdoor Rinks Outdoor Rinks Unit Cost in Dollars Per Rink Hampton Hall 1 1 $4, Highland Gardens 1 1 $4, Total Number of Rinks 2 2 n/a Total in Hundreds of Thousands of Dollars $8. $8. $. $. $. $. $. $. $. $. n/a Number of Skateboard Parks Skateboard Park Unit Cost in Dollars Per Park G. B. Rickard Community Centre $34, Hampton Skateboard Park $18, Rob Piontek Skateboard Park $338, Orono Skateboard Park $12, Total Number of Parks n/a Total in Hundreds of Thousands of Dollars $34. $34. $34. $678. $798. $798. $798. $96. $96. $96. n/a

113 19 Appendix B.4 Table 1 - Page 12 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Basketball Courts Basketball Courts - 1/2 Courts Unit Cost in Dollars Per Court Andrew St. Parkette $16, Barlow Court Park $14, Bons Park $8, Brookhouse Park $11, Foxhunt Parkette $16, Gate House Parkette $16, Glenabbey Parkette $16, Harvey Jones Park 1 1 $12, Highland Park $16, Moyse Parkette $16, Orono Park $16, Stuart Park $16, Basketball Courts - Full Courts Unit Cost in Dollars Per Court Clarington Corners Park (Green Park) $42, Elliot Memorial Park $42, Guildwood Park $51, Lord Elgin Park $42, Optimist Park $42, Pearce Farm Park $46, Rosswell Park $24, Soper Creek Park $42, South Courtice Community Park $42, Tyrone Park $42, Walbridge Park $44, Total Number of Courts n/a Total in Hundreds of Thousands of Dollars $517. $588. $612. $612. $62. $62. $62. $62. $632. $632. n/a

114 11 Appendix B.4 Table 1 - Page 13 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Park Facilities Number of Tot Lots Tot Lots Unit Cost in Dollars Per Lot Andrew St. Parkette $83, Barlow Court Park $95, Brookhouse Park $9, Cherry Blossom Parkette $83, Foster Creek Parkette $83, Foxhunt Parkette $83, Gate House Parkette $83, George Reynolds Park $83, Glanville Parkette $83, Glenabbey Parkette $83, Haydon Hall Parkette $83, Ina Brown Parkette $83, Landerville Parkette $83, Moyse Parkette $83, Peters Pike Parkette $83, Pickard Gate Parkette (Robinson Ridge) $83, Tourist Information Centre Park $83, Whitecliff Parkette $83, Total Number of Lots n/a Total in Hundreds of Thousands of Dollars $1,328. $1,513. $1,513. $1,513. $1,513. $1,513. $1,513. $1,513. $1,43. $1,43. n/a

115 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Outdoor Buildings & Special Facilities Number of Park Shelters and Other Features 111 Appendix B.4 Table 1 - Page 14 Shelters & Features Unit Cost In Dollards Per Unit Andrew Parkette $42, Argent Park $42, Avondale Park $42, Barlow Court Park $78, Bond Head Boat Launch $42, Bowmanville Memorial Park $42, Bownmanville Valley Fish Channel 1 $356, Brookhouse Park $43, Burketon Park $42, Clarington Corners Park (Green Park) $42, Clarington Fields $13, Courtice Entry Feature $111, Foster Creek Parkette $42, Foxhunt Parkette $42, Glenabbey Parkette $42, Harvey Jones Park 1 1 $59, Harry Gay Park 1 1 $3, Highland Park $42, Ida Brown 1 1 $18, Landerville Parkette $42, Longworth Park $42, Mearns Park $42, Moyse Park $42, Nelson Street Parkette $1, Newcastle Cenotaph $42, Orono Park $42, Orono Streetscape $79, Pearce Farm Park $13, Penfound Park $42, Rhonda Park $42, Rosswell Park $46, Rotary Park $42, Samuel Wilmot Nature Area $38, Solina Park $42, Squire Fletcher Parkette $13, Tooley's Mill Park 1 $62, Trulls & Hwy 2 Parkette $25, Walbridge Park $42, West Side Drive Park $42, Westview Parkette $42, Total Number of Shelters & Features n/a Total in Hundreds of Thousands of Dollars $1,8. $1,4. $1,636. $1,636. $1,636. $1,649. $1,649. $1,684. $1,791. $2,29. n/a

116 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Outdoor Buildings & Special Facilities Square Metres of Parking Lots By Year 112 Appendix B.4 Table 1 - Page 15 Parking Lots - Paved Unit Cost In Dollars Per Metres Squared Bond Head Boat Launch $62 Bowmanville Memorial Park $62 Clarington Fields 5,712 5,712 5,712 5,712 5,712 5,712 5,712 5,712 5,712 $62 Elephant Hill East $62 Green Park 82 $62 Harry Gay Park $62 Orono Park 1,98 1,98 1,98 1,98 1,98 1,98 1,98 1,98 1,98 1,98 $62 Rosswell Park $62 Tooley's Mill Park 19 $62 Tourism Office Park 1,54 1,54 1,54 1,54 1,54 1,54 1,54 1,54 1,54 1,54 $62 Square Metres of Parking Lots By Year Parking Lots - Gravel Unit Cost In Dollars Per Metres Squared Baseline 1,8 1,8 1,8 1,8 1,8 1,8 1,8 1,8 18 1,8 $39 Bowmanville Boat Launch 2,28 2,28 2,28 2,28 2,28 2,28 2,28 2,28 2,28 2,28 $39 Bowmanville Leash Free Park $39 Bowmanville Valley 2,35 2,35 2,35 2,35 2,35 2,35 2,35 2,35 2,35 2,35 $39 Burketon Park $39 Courtice Memorial Park $39 Darlington Hydro Soccer 9,2 9,2 9,2 9,2 9,2 9,2 9,2 9,2 9,2 9,2 $39 Elephant Hill West $39 Harvey Jackson $39 Lakefront the Glen $39 Port Darlington West Beach $39 Samuel Wilmot Nature Area 1,14 1,14 1,14 1,14 1,14 1,14 1,14 1,14 1,14 1,14 $39 Solina Park 3,5 3,5 3,5 3,5 3,5 3,5 3,5 3,5 3,5 3,5 $39 Soper Creek Park 1,14 1,14 1,14 1,14 1,14 1,14 1,14 1,14 1,14 1,14 $39 Tyrone Park 2,24 2,24 2,24 2,24 2,24 2,24 2,24 2,24 2,24 2,24 $39 Zion 1,1 1,1 1,1 1,1 1,1 1,1 1,1 1,1 1,1 1,1 $39 Total Square Metres 31,358 37,7 37,7 37,7 37,7 37,7 37,7 39,183 4,63 41,73 n/a Total in Hundreds of Thousands of Dollars $1,337.4 $1,691.6 $1,691.6 $1,691.6 $1,691.6 $1,691.6 $1,691.6 $1,793.8 $1,848.3 $1,911. n/a

117 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Outdoor Buildings & Special Facilities Square Metres of Park Access Road 113 Appendix B.4 Table 1 - Page 16 Park Access Road - Paved Unit Cost In Dollars Per Square Metre Baseline Park $62 Bond Head Boat Launch $62 Clarington Fields $62 Elephant Hill East $62 Harry Gay Park $62 Orono Park $62 Rosswell Park $62 Solina Park $62 Soper Creek Park 2,645 2,645 2,645 2,645 2,645 2,645 2,645 2,645 2,645 2,645 $62 Tourism Office $62 Park Access Road - Gravel Unit Cost In Dollars Per Square Metre Baseline Park $39 Bowmanville Boat Launch $39 Bowmanville Valley 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 $39 Darlington Hydro Soccer 5,4 5,4 5,4 5,4 5,4 5,4 5,4 5,4 5,4 5,4 $39 Harvey Jackson $39 Lakefront the Glen $39 Port Darlington West Beach $39 Samuel Wilmot Nature Area $39 Tyrone Park $39 Total Square Metres 13,741 14,31 14,31 14,31 14,31 14,31 14,31 14,697 14,977 14,977 n/a Total in Hundreds of Thousands of Dollars $632.2 $667. $667. $667. $667. $667. $667. $683.2 $7.6 $7.6 n/a Number of Boat Launches Boat Launches Unit Cost In Dollars Per Boat Launch Bond Head $155, Bowmanville $155, Total Number of Boat Launches n/a Total in Hundreds of Thousands of Dollars $31. $31. $31. $31. $31. $31. $31. $31. $31. $31. n/a

118 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Outdoor Buildings & Special Facilities Number of Linear Metres 114 Appendix B.4 Table 1 - Page 17 Park Trails - Asphalt Unit Cost In Dollars Per Square Metre Bowmanville Boat Launch Waterfront Trail $411 Bowmanville Valley 1,785 1,785 1,785 1,785 1,785 1,785 1,785 2,85 2,85 2,85 $256 Carveth Trail $21 Lion's Memorial Trail $253 Port of Newcastle Waterfront Trail ,295 1,295 1,295 1,295 1,295 1,295 $381 Ridge Pine Park Waterfront Trail 1,63 1,63 1,63 1,63 1,63 1,63 1,63 1,63 $253 Soper Creek Trail 1,27 1,27 1,27 1,27 1,27 1,27 1,27 1,27 1,27 1,27 $195 Squire Fletcher $116 Park Trails - Granular Unit Cost In Dollars Per Square Metre Lion's Memorial Trail $82 Samuel Wilmot Nature Area 1,545 1,545 1,545 1,545 1,545 1,545 1,545 1,545 1,545 1,545 $82 Sydney Rutherford Trail $82 Waterfront Trail 4,31 4,31 4,31 4,31 4,31 4,31 4,31 4,31 4,31 4,31 $82 Courtice Millennium Trail $82 Total Linear Metres 9,96 1,425 13,32 14,22 14,57 14,665 14,665 14,965 14,965 14,965 n/a Total in Hundreds of Thousands of Dollars $1,331.4 $1,522.5 $2,359.3 $2,433.1 $2,566.4 $2,577.4 $2,577.4 $2,654.2 $2,654.2 $2,654.2 n/a

119 Municipality Of Clarington Inventory Of Capital Assets Park Development & Related Facilities Outdoor Buildings & Special Facilities Number of Bridges 115 Appendix B.4 Table 1 - Page 18 Park Bridges - Long Span Unit Cost In Dollars Per Bridge Bowmanville Boat Lunch Waterfront Trail $184, Bowmanville Valley $179, Glenabbey Parkette $97, Ridge Pine Park Bridge $82, Samuel Wilmot Nature Area $97, Baseline Park $123, Courtice Millennium Trail $93, Park Bridges - Short Span Unit Cost In Dollars Per Bridge Bowmanville Valley Fish By-pass/ Platform 1 $36, Foxhunt Parkette $36, Lions Trail $36, Nelson Parkette $36, Old Kingston Road Ped. Bridge - Courtice $36, Orono Park $36, Soper Creek Trail $27, Sydney Rutherford Trail $36, Squire Fletcher Parkette $22, Total Number of Bridges n/a Total in Hundreds of Thousands of Dollars $766. $95. $1,32. $1,32. $1,125. $1,147. $1,147. $1,362. $1,362. $1,398. n/a

120 116 Appendix B.4 Table 1 - Page 19 Municipality Of Clarington Calculation Of Service Levels Park Development & Related Facilities Year Historic Population 76,152 77,82 79,121 8,444 81,789 83,157 84,548 86,239 87,551 88,859 Inventory Summary Parkland $26,783.9 $26,839.1 $29,282. $29,19.8 $3,462.3 $3,81.5 $3,981.7 $31,46.5 $32,378.1 $32,721.7 Park Facilities $14,363. $18,26. $19,18. $19,189. $2,219. $2,24. $2,24. $2,422. $2,743. $2,743. Special Facilities $5,385.1 $6,541. $7,695.8 $7,769.6 $7,995.9 $8,42. $8,42. $8,487.2 $8,666.2 $9,182.8 Total in Hundreds of Thousands of Dollars $46,532. $51,46.1 $55,995.8 $56,68.4 $58,677.2 $59,83.4 $59,263.6 $6,315.7 $61,787.3 $62,647.5 Service Level Average Service Level Parkland $ $ $37.9 $ $ $37.4 $ $ $ $ $364.1 Park Facilities $ $ $24.37 $ $ $243.4 $ $ $ $ $ Special Facilities $7.71 $84.5 $97.27 $96.58 $97.76 $96.71 $95.12 $98.42 $98.98 $13.34 $93.89 Total in Dollars Per Capita $611.4 $66.58 $77.72 $ $ $71.5 $7.95 $699.4 $75.73 $75.2 $ Municipality Of Clarington Calculation Of Maximum Allowable Park Development & Related Facilities Excess Capacity Calculation Total Value of Inventory in 214 $62,647,533 Inventory Using Average Service Level $61,449,349 Excess Capacity $1,198,184 Excess Capacity: Uncommitted 1-Year Funding Envelope Calculation 1 Year Average Service Level (25-214) $ Net Population Growth ( ) 2,534 Maximum Allowable Funding Envelope $14,199,784 Less: Uncommitted Excess Capacity $1,198,184 Less: 1% Legislated Reduction $1,3,16 Net Maximum Allowable Funding Envelope $11,71,44

121 Park Development, Facilities & Equipment Project Description - Park Development & Related Facilities Year Gross Project Cost Grants/Subsidies/ Other Recoveries 117 Appendix B.4 Table 2 - Page 1 Municipality Of Clarington Development-Related Capital Program Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Springfield Parkette 215 $ 5, $ 5, $ 5, $ 45, $ 45, Foster Creek Neighbourhood Park 215 $ 6, $ 6, $ 6, $ 54, $ 54, Newcastle Leash Free Park 215 $ 15, $ 15, $ 1,5 $ 94,5 $ 94,5 Conceptual Park Related Design 215 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 Waterfront Trail Re-alignment and Bridge 215 $ 24, $ 24, $ 24, $ 216, $ 22,995 $ 193,5 Bondhead Waterfront Park 216 $ 5, $ 5, $ 5, $ 45, $ 45, Aspen Springs Parkette 216 $ 22, $ 22, $ 22, $ 198, $ 198, Prince William Parkette 216 $ 5, $ 5, $ 5, $ 45, $ 45, Conceptual Park Related Design 216 $ 5, $ 5, $ 5, $ 45, $ 45, Farewell Creek Trail 217 $ 5, $ 5, $ 5, $ 45, $ 45, Enniskillen Park 217 $ 25, $ 25, $ 125, $ 12,5 $ 112,5 $ 112,5 Conceptual Park Related Design 218 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 Bowmanville Valley Trail Design 218 $ 3, $ 3, $ 3, $ 27, $ 27, North Newcastle Neighbourhood Park 218 $ 15, $ 15, $ 15, $ 135, $ 135, Brookhill Neighbourhood Park 218 $ 62, $ 62, $ 62, $ 558, $ 558, Conceptual Park Related Design 218 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 Soper Creek Trail 219 $ 4, $ 4, $ 4, $ 36, $ 36, Bowmanville Valley Trail 219 $ 35, $ 35, $ 35, $ 315, $ 315, Conceptual Park Related Design 219 $ 25, $ 25, $ 25, $ 225, $ 225, Newcastle Community Park - Design Phase One 22 $ 75, $ 75, $ 7,5 $ 67,5 $ 67,5 Clarington Fields - Soccer Design 22 $ 135, $ 135, $ 13,5 $ 121,5 $ 121,5 Farewell Creek Trail (Townline to Phase 1 Trail) 22 $ 1,1, $ 1,1, $ 11, $ 99, $ 99, Brookhill Parkette (Tonno/ Dunbury) 22 $ 3, $ 3, $ 3, $ 27, $ 27, Newtonville Estates Parkette 22 $ 25, $ 25, $ 25, $ 225, $ 225, Foster Creek Parkette (Given Road and Hwy 2) 22 $ 15, $ 15, $ 15, $ 135, $ 135, Conceptual Park Related Design 22 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5

122 118 Park Development, Facilities & Equipment Appendix B.4 Table 2 - Page 2 Municipality Of Clarington Development-Related Capital Program Project Description - Park Development & Related Facilities Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Northglen East Neighbourhood Park (Middle Road) 221 $ 65, $ 65, $ 65, $ 585, $ 585, Newcastle Community Park - Phase 1 Construction 221 $ 1,5, $ 1,5, $ 15, $ 1,35, $ 1,35, Clarington Fields Soccer 221 $ 2,7, $ 2,7, $ 27, $ 2,43, $ 2,43, North Newcastle Parkette $ 25, $ 25, $ 25, $ 225, $ 225, Brookhill Parkette (Bowmanville Creek N of Longworth) 221 $ 25, $ 25, $ 25, $ 225, $ 225, Conceptual Park Related Design 221 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 Clarington Fields - Washrooms 222 $ 5, $ 5, $ 5, $ 45, $ 45, Port Darlington East Beach Phase $ 5, $ 5, $ 5, $ 45, $ 45, Courtice Waterfront Park Phase $ 1,, $ 1,, $ 1, $ 9, $ 64,935 $ 295,65 Foster Creek Trail (Hwy 2 to North of Grady Drive) 222 $ 45, $ 45, $ 45, $ 45, $ 45, Brookhill Trail (Stevens Road to Green Road) 222 $ 4, $ 4, $ 4, $ 36, $ 36, Port Darlington Neighbourhood Park 222 $ 65, $ 65, $ 65, $ 585, $ 585, Foster Creek Neighbourhood Park West 222 $ 65, $ 65, $ 65, $ 585, $ 585, Conceptual Park Related Design 222 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 Port Darlington Waterfront Park West Beach Phase $ 5, $ 5, $ 5, $ 45, $ 45, South Courtice Soccer Fields Phase $ 1,, $ 1,, $ 1, $ 9, $ 9, Waterfront Trail (Courtice Road from Darlington Park Rd to Waterfr 223 $ 35, $ 35, $ 35, $ 315, $ 315, Conceptual Park Related Design 223 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 Ridge Pine Bennet Road 224 $ 1,5, $ 1,5, $ 15, $ 1,35, $ 1,35, Bownmanville Valley Trail (King to Nash) 224 $ 1,25, $ 1,25, $ 12,5 $ 1,84,5 $ 1,84,5 Newcastle Waterfront Park Phase $ 6, $ 6, $ 6, $ 54, $ 54, Brookhill Community Park 224 $ 1,5, $ 1,5, $ 15, $ 1,35, $ 1,35, Conceptual Park Related Design 224 $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 Subtotal Park Development, Facilities & Equipment $ 23,1, $ 23,1, $ 125, $ 2,297,5 $ 2,677,5 $ 715,995 $ 11,71,44 $ 8,26,65 Total Park Development & Related Facilities Project Description - Park Development & Related Facilities Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Total Park Development & Related Facilities $ 23,1, $ 23,1, $ 125, $ 2,297,5 $ 2,677,5 $ 715,995 $ 11,71,44 $ 8,26,65 Funding Envelope and Reserve Fund Balance Adjusted Funding Envelope $11,71,44 Reserve Balance as at Dec 31, 214 $715,995 Residential Development Charge Calculation Residential share of DC Eligible Costs Percentage 1% Residential share of DC Eligible Costs $11,71,44 1 Year Growth in Population in New Units 25,167 Unadjusted Development Charge Per Capita $ Non Residential Development Charge Calculation % Non-Residential Share of DC Eligible Costs Percentage Non-Residential Share of DC Eligible Costs $ 1 Year Growth in Square Metres 394,937 Unadjustsed Development Charge Per Square Metre $.

123 119 Appendix B.4 Table 3 Municipality Of Clarington Cashflow And Determination Of Development Charge Park Development & Related Facilities Residential Development Charge (in hundreds of thousands of dollars) Park Development & Related Facilities $ 2,15. $ 2,16. $ 2,17. $ 2,18. $ 2,19. $ 2,2. $ 2,21. $ 2,22. $ 2,23. $ 2,24. Total Opening Cash Balance $. $ $31.39 $81.55 $1,164.9 $1, $ ($3,639.3) ($3,73.58) ($1,966.6) Residential Funding Requirements - Park Development & Related Facilities: Non Inflated $193. $1,143. $562.5 $747. $9. $1,822.5 $4,828.5 $1,54.9 $. $. $11, Park Development & Related Facilities: Inflated $193. $1,165.9 $585.2 $792.7 $974.2 $2,12.2 $5,437.7 $1,728.7 $. $. $12,889.6 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 3,592 25,167 Revenue - DC Receipts: Inflated $84.9 $83.9 $1,66.1 $1,113.1 $1,162.7 $1,212.7 $1,266.3 $1,835.7 $1,935.3 $2,39.3 $13,276. Interest - Interest on Opening Balance $. $23.1 $1.9 $28.4 $4.8 $48.9 $21.9 ($2.2) ($25.2) ($18.2) ($339.6) - Interest on In-year Transactions $11.3 ($1.) $8.4 $5.6 $3.3 ($22.) ($114.7) $1.9 $33.9 $35.7 ($46.6) Total Revenue $852.2 $817. $1,85.4 $1,147.1 $1,26.8 $1,239.6 $1,173.5 $1,637.4 $1,764. $1,966.8 $12,889.8 Closing Cash Balance $659.2 $31.4 $81.5 $1,164.9 $1,397.5 $624.9 ($3,639.3) ($3,73.6) ($1,966.6) $ Adjusted Charge Per Capita $475.6 Allocation of Capital Program Residential Sector 1% Non-Residential Sector % Rates for 215 Inflation Rate: 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

124 12 Appendix B.5 Operations

125 121 Appendix B.5 Operations The Clarington Operations Department is responsible for maintaining municipal infrastructure including roads and related infrastructure, grass cutting, cemeteries, and municipal buildings and facilities. Also included in this category are animal services as well as all other municipal fleet, with the exception of vehicles related to Fire & Emergency Services. The capital costs associated with road construction are dealt with in a separate category of service in Appendix C. Table 1: Historical Service Levels The ten-year historical inventory of capital assets for Operations Services includes approximately 75,3 square feet of building space with a replacement value of $9.52 million. The 17.1 hectares of land associated with the operations buildings are valued at $7.98 million and the related parking lots, access roads and other paved infrastructure totals 6.3 hectares of land worth $2.72 million. The furniture and equipment associated with these facilities and the municipal-wide fleet adds an additional $61,9 and $13.57 million to the value of the capital assets, respectively. The total value of the Operations Services capital infrastructure is estimated to be $34.41 million. The ten-year historical average service level is $ per population and employment, and when multiplied by the ten-year forecast of net population and employment growth (27,566), results in a ten-year maximum allowable funding envelope of $8.72 million. No excess capacity is identified for this service and as such, no reductions to the funding envelope are made. Finally, operations must be reduced by the legislated ten per cent discount which totals $872,7. As such, the resulting discounted maximum allowable funding envelope brought forward to the development charges calculation is reduced to $7.85 million. Table 2: Development-Related Capital Program and Calculation of the Unadjusted Development Charges The ten-year development-related capital plan for Operations is comprised of an array of municipal fleet and small equipment additions for a total cost of $3.5 million. Other projects relating to the Operations Department include an expansion of the existing Hampton Deport for $281,, a new Pole Barn and Quonset Hut for

126 122 $75,, and an expansion to the Bowmanville Cemetery (related to site design, development and construction of a sales office and washrooms) for $1.28 million. A replacement share of $37,5 is identified for the Bowmanville Cemetery project and is removed from the DC eligible costs. The development of additional operations space is also identified near the end of the planning period and includes for the purchase of 4 hectares of land, facility design, site development, and building construction for a total cost of $6.8 million. The remainder of the Operations capital program relates to animal services projects for the acquisition of additional cages and the construction of a new animal services building. The development of a new animal services building includes for the purchase of.5 hectares of land, the construction of the building, and the cost of new cages for the proposed facility. The total costs relating to the purchase of additional cages and the development of a new animal services building totals $15, and $1.83 million, respectively. A replacement share of $1.71 million is calculated for the new animal services facility, which will replace the Municipality s existing Animal Services branch, and will be funded through non-development charge sources. Altogether, the ten-year capital forecast for Operations amounts to $14.44 million. The total replacement/ benefit-to-existing shares total $1.75 million and the legislated ten per cent discount amounts to $1.27 million, both amounts are deducted from the net municipal costs, leaving $11.42 million as the total DC eligible costs. Of the DC eligible costs, a portion can be paid through development charges previously collected. The available Operations Services DC reserves amount to $1.7 million and has been allocated to the first projects that appear in the capital program. Another portion of the program, $1.87 million, is deemed as a post-224 benefit and will be considered for recovery in subsequent development charges bylaws. The remaining $7.85 million is considered as the development-related DC eligible costs. This amount is allocated 78 percent, or $6.14 million, to the residential sector and 22 per cent, or $1.72 million, to the non-residential sector. This yields an unadjusted charge of $ per capita and $4.34 per square metre.

127 123 Table 3: Cash Flow Analysis After cash flow consideration, the calculated residential charge decreases slightly to $ per capita and the non-residential charge is increases to $4.37 per square metre. The following table summarizes the calculation of the Operations Services development charge. Operations Summary 1-year Historic Service Level Per Pop & Emp Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable Unadjusted Development Charge in Dollars Per Capita Unadjusted Development Charge in Dollars Per Square Metre Adjusted Development Charge in Dollars Per Capita Adjusted Development Charge in Dollars Per $1, $14,444, $7,854,324 $ $4.34 $ $4.37

128 Municipality Of Clarington Inventory Of Capital Assets Operations Area of Buildings Expressed in Number of Square Feet 124 Appendix B.5 Table 1 - Page 1 Buildings Unit Cost In Dollars Per Square Foot Animal Services 5,834 5,834 5,834 5,834 5,834 5,834 5,834 5,834 5,834 5,834 $25 Building Services Expansion (Former Animal Services) 1,3 1,3 1,3 1,3 1,3 1,3 1,3 1,3 1,3 1,3 $25 Cemetery Office $1 Cemetery Quonset Hut $22 Clarington Fields Storage Building 1,35 1,35 1,35 1,35 1,35 1,35 1,35 1,35 1,35 $44 Hampton Operations Centre 14,812 14,812 14,812 14,812 14,812 14,812 14,812 14,812 14,812 14,812 $25 Hampton Storage Building (Sign Shed) 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 1,152 $4 Hampton Quonset Hut - Old Scugog Road Hampton 2,45 2,45 2,45 2,45 2,45 2,45 2,45 2,45 2,45 2,45 $2 Hampton Salt Shed 1,232 1,232 1,232 1,232 1,232 1,232 1,232 1,232 1,232 1,232 $7 Hampton Sand Dome 11,35 11,35 11,35 11,35 11,35 11,35 11,35 11,35 11,35 11,35 $3 Hampton Storage Trailers ,344 1,344 1,344 1,344 $2 Orono Operations Centre 5,122 5,122 5,122 5,122 5,122 5,122 5,122 5,122 5,122 5,122 $25 Orono Storage Building 1,423 1,423 1,423 1,423 1,423 1,423 1,423 1,423 1,423 1,423 $4 Orono Salt Shed 1,232 1,232 1,232 1,232 1,232 1,232 1,232 1,232 1,232 1,232 $7 Orono Sand Dome 11,35 11,35 11,35 11,35 11,35 11,35 11,35 11,35 11,35 11,35 $3 Parks Operations Depot 5,28 5,28 5,28 5,28 5,28 5,28 5,28 5,28 5,28 5,28 $25 Parks Operations Depot Sand Dome 8,21 8,21 8,21 8,21 8,21 8,21 8,21 8,21 8,21 8,21 $3 Rotary Park Washroom Building $5 Orono Park Washroom Building $5 Total Square Feet 73,334 74,684 74,684 74,684 74,684 74,684 75,324 75,324 75,324 75,324 n/a Total in Hundreds of Thousands of Dollars $9,443. $9,52.4 $9,52.4 $9,52.4 $9,52.4 $9,52.4 $9,515.2 $9,515.2 $9,515.2 $9,515.2 n/a

129 Municipality Of Clarington Inventory Of Capital Assets Operations Area of Land Expressed in Number of Hectares 125 Appendix B.5 Table 1 - Page 2 Land Unit Cost in Dollars Per Hectare Animal Services $556, Building Services Expansion (Former Animal Services) $556, Cemetery Office & Quonset Hut $556, Hampton Operations Centre $383, Hampton property Old Scugog Road (Quonset Hut) $383, Orono Operations Depot $556, Parks Operations Depot $383, Total (ha) n/a Total ($) $7,984.5 $7,984.5 $7,984.5 $7,984.2 $7,984. $7,984. $7,984. $7,984. $7,984. $7,984. n/a Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares Asphalt Area For Parking Lots, Access Roads, & Other Paved Infrastructure Unit Cost in Dollars Per Hectare Animal Services $653, Hampton Operations Centre $653, Orono Operations Depot $653, Area Of Parking Lots, Access Roads, & Other Paved Infrastructure Expressed In Hectares Gravel Area For Parking Lots, Access Roads, & Other Paved Infastructure Unit Cost in Dollars Per Hectare Animal Services $394, Hampton Operations Centre $394, Hampton property Old Scugog Road (Quonset Hut) $394, Orono Operations Depot $394, Parks Operations Depot $394, Total Hectares n/a Total in Hundreds of Thousands of Dollars $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 n/a

130 Municipality Of Clarington Inventory Of Capital Assets Operations Value of Furniture and Equipment in Dollars Appendix B.5 Table 1 - Page 3 Furniture And Equipment Depot One - Hampton $226,5 $39,7 $39,7 $393,9 $395, $395, $395, $395, $395, $395, Depot One - Storage Building Sign Shed $27,4 $27,4 $27,4 $33,9 $33,9 $33,9 $33,9 $33,9 $33,9 $33,9 Hampton property Old Scugog Road (Quonset Hut) $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 Animal Services $32,8 $32,8 $32,8 $32,8 $32,8 $32,8 $32,8 $32,8 $32,8 $32,8 Building Services Expansion (Former Animal Services) $1,2 $1,2 $1,2 $1,2 $1,2 $1,2 $1,2 $1,2 $1,2 $1,2 Depot Three - Orono Depot $54,7 $54,7 $54,7 $54,7 $54,7 $54,7 $54,7 $54,7 $54,7 $54,7 Depot Three - Storage Building $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 $27,4 Miscellaneous Parks/Recreation & Cemetery $19,7 $19,7 $19,7 $19,7 $19,7 $19,7 $19,7 $19,7 $19,7 $19,7 Parks Operations Depot $9,8 $9,8 $9,8 $9,8 $9,8 $9,8 $9,8 $9,8 $9,8 $9,8 Total in Hundreds of Thousands of Dollars $435.9 $6.1 $6.1 $69.8 $61.9 $61.9 $61.9 $61.9 $61.9 $

131 127 Appendix B.5 Table 1 - Page 4 Municipality Of Clarington Inventory Of Capital Assets Operations - Municipal Fleet Number of Vehicles or Equipment Fleet & Related Equipment Unit Cost In Dollares Per Vehicle 1 Ton Crew Cab Truck $58,7 1 Ton Crew Cab Truck (Diesel) $69,3 1 Ton Regular Cab Dump $49,2 1 Ton Truck - C/W Sand and Plow 3 2 $89,3 1 Ton Long Box Crew Cab $36,1 1/2 Ton Ext. Cab $25,9 2 Ton Truck Sign Truck $74,4 1/2 Ton Truck - Long Box $21,2 1/2 Ton Truck Ext Cab $21,2 1/2 Ton Truck 4 x 4 Ext Cab $36,7 1/2 Ton Truck 4 x 4 Reg Cab $36,1 1/2 Ton Truck 4 x 4 Reg Cab $36,1 1/2 Ton Truck 4 x 4 Crew Cab $3, 1/2 Ton Truck Hybrid $39,8 3 Ton Truck Forestry Truck $182,7 2 Ton Truck c/w plow & sander $67,1 3/4 Ton Truck 4X4 Ext Cab $36,1 3/4 Ton Crew Cab $33, 3/4 Ton Ext Cab c/w Fuel Tank $36,1 3/4 Ton Truck (incl 4x4 C/W Sand & Plow) $6,7 1 Ton Truck (incl 4x4 C/W Sand & Plow) $49, 6" - 61" Mower $16, 72" Mower $16,4 Aquacide Weed Control Unit and Trailer $24,1 Backhoe Loader $131,3 Billy Goat $2,7 Bobcat $57,7 Car (Clerk's Department) $25,2 Chipper - Mowbark $35, Chipper Vermeer $3,1

132 Municipality Of Clarington Inventory Of Capital Assets Operations - Municipal Fleet Number of Vehicles or Equipment 128 Appendix B.5 Table 1 - Page 5 Fleet & Related Equipment Unit Cost In Dollars Per Vehicle Compact truck $38,5 Compact truck $38,5 Crew Cab $47,4 Excavator (Compact) $7,7 Excavator (Gradall) $393,9 Flusher $21,3 Gator $17, Grader Champion $33,5 Grader John Deere $27,3 Leaf Vacuum $3,6 Loader $23, Loader $226,1 Mad Vacuum 1 $43,8 Olympia's $9, Steamer $29,5 Sweeper $218,9 Tandem $229,6 Tractor/Loader $46,6 Tractor/Loader $31,8 Tractor/Loader $66,9 Tractor/Mower $142,3 Trailer 2 2 $13,1 Trailer - Tandem Float $4,4 Trailer $8,8 Trailer $8,8 Trailer-Tandem (Enclosed) $8, Trailer - Billy Goat $2,7 Trailer - Pressure Washer $16,4 Trailer (steamer) $24,9 Trailer-Tandem $5,1 Trailer-Tandem $5,1 Trailer - Remote Flagman $13,9 Truck Single Axle $216,7 SUV $27,5 Van - Bldg Services $3, Van $3, Van $3, Van 1 Ton - Parks $61,1 Van Single Axle SWM $18,9 Small Equipment $585,474 Total Number of Vehicles or Equipment n/a Total in Hundreds of Thousands of Dollars $11,26.9 $11,25.4 $11,634.1 $11,716.2 $12,271.2 $12,424.1 $12,547.7 $13,94.8 $13,495. $13,573.5 n/a

133 Municipality Of Clarington Calculation Of Service Levels Operations 129 Appendix B.5 Table 1 - Page 6 Year Historic Population 76,152 77,82 79,121 8,444 81,789 83,157 84,548 86,239 87,551 88,859 Historic Employment 2,332 21,74 21,319 21,567 21,818 22,72 22,328 22,94 23,496 24,854 Total Historic Population & Employment 96,484 98,894 1,44 12,11 13,67 15,229 16,876 19, ,47 113,714 Inventory Summary In Hundreds Of Thousands Of Dollars Building $9,443. $9,52.4 $9,52.4 $9,52.4 $9,52.4 $9,52.4 $9,515.2 $9,515.2 $9,515.2 $9,515.2 Land $7,984.5 $7,984.5 $7,984.5 $7,984.2 $7,984. $7,984. $7,984. $7,984. $7,984. $7,984. Developed Land $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 $2,722.8 Furniture and Equipment $435.9 $6.1 $6.1 $69.8 $61.9 $61.9 $61.9 $61.9 $61.9 $61.9 Fleet $11,26.9 $11,25.4 $11,634.1 $11,716.2 $12,271.2 $12,424.1 $12,547.7 $13,94.8 $13,495. $13,573.5 Total in Hundreds of Thousands of Dollars $31,793. $32,6.1 $32,443.8 $32,535.3 $33,91.2 $33,244.1 $33,38.5 $33,927.6 $34,327.8 $34,46.3 Service Level In Dollars Per Population & Employment Average Service Level Building $97.87 $96.9 $94.61 $93.15 $91.72 $9.3 $89.3 $87.18 $85.69 $83.68 $9.93 Land $82.76 $8.74 $79.5 $78.27 $77.6 $75.87 $74.7 $73.15 $71.9 $7.21 $76.42 Developed Land $28.22 $27.53 $27.11 $26.69 $26.28 $25.87 $25.48 $24.95 $24.52 $23.94 $26.6 Furniture and Equipment $4.52 $6.7 $5.97 $5.98 $5.9 $5.81 $5.72 $5.6 $5.5 $5.37 $5.64 Fleet $ $ $ $ $ $118.7 $117.4 $ $ $ $ Total Value in Dollars Per Population & Employment $ $ $323.2 $ $ $ $ $31.85 $39.13 $32.57 $ Municipality Of Clarington Calculation Of Maximum Allowable Operations Excess Capacity Calculation Total Value of Inventory in 214 $34,46,311 Inventory Using Average Service Level $36,,597 Excess Capacity $ Excess Capacity: Uncommitted 1-Year Funding Envelope Calculation 1 Year Average Service Level (25-214) $ Net Population & Employment Growth ( ) 27,566 Maximum Allowable Funding Envelope $8,727,26 Less: Uncommitted Excess Capacity $ Less: 1% Legislated Reduction $872,73 Net Maximum Allowable Funding Envelope $7,854,324

134 Municipal Fleet and Equipment Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries 13 Appendix B.5 Table 2 - Page 1 Municipality Of Clarington Development-Related Capital Program Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Plow Truck Combination Unit 215 $ 225, $ 225, $ 22,5 $ 22,5 $ 22,5 Truck Mounted Tanks for Salt Brine x 4 Trucks w/ GPS 215 $ 58, $ 58, $ 5,8 $ 52,2 $ 52,2 Small Equipment 215 $ 19, $ 19, $ 1,9 $ 17,1 $ 17,1 Flusher Truck 216 $ 23, $ 23, $ 23, $ 27, $ 27, Ball Diamond Groomer with 4WD Vehicle 216 $ 5, $ 5, $ 5, $ 45, $ 45, Beach Groomer 216 $ 5, $ 5, $ 5, $ 45, $ 45, Sportsfield Mowers $ 4, $ 4, $ 4, $ 36, $ 36, 1/2 Ton Pick Up Truck 216 $ 4, $ 4, $ 4, $ 36, $ 36, 3 Ton 4WD Truck with Float 216 $ 15, $ 15, $ 15, $ 135, $ 135, 1 Ton 4WD Truck with Snow Plow and Dump Insert 216 $ 7, $ 7, $ 7, $ 63, $ 63, Portable Storage Unit 216 $ 12, $ 12, $ 1,2 $ 1,8 $ 1,8 Small Equipment 216 $ 2, $ 2, $ 2, $ 18, $ 18, Community Services Pick-up Truck, 4 X 4, regular cab 216 $ 32, $ 32, $ 3,2 $ 28,8 $ 28,8 Plow truck combination unit 217 $ 24, $ 24, $ 24, $ 216, $ 216, 1/2 Ton Pick Up Truck 217 $ 4, $ 4, $ 4, $ 36, $ 36, Trackless Vehicle with Various Attachments 217 $ 2, $ 2, $ 2, $ 18, $ 18, 1 Ton Crew Cab Truck 217 $ 7, $ 7, $ 7, $ 63, $ 63, Mini Sweeper with Float and Dump Insert 217 $ 175, $ 175, $ 17,5 $ 157,5 $ 157,5 Front Mounted Large Tractor Based Snow Blower 217 $ 4, $ 4, $ 4, $ 36, $ 36, Portable Vehicle Hoist 217 $ 4, $ 4, $ 4, $ 36, $ 36, Outdoor Storage Brine Tanks 217 $ 12, $ 12, $ 1,2 $ 1,8 $ 1,8 Portable Equipment Storage Unit 217 $ 12, $ 12, $ 1,2 $ 1,8 $ 1,8 Small Equipment 217 $ 2, $ 2, $ 2, $ 18, $ 18, 1/2 Ton Pick Up Truck 218 $ 4, $ 4, $ 4, $ 36, $ 36, Hydro-Space Hydro-Vac 218 $ 85, $ 85, $ 8,5 $ 76,5 $ 76,5 Bob Cat with Various Attachments 218 $ 1, $ 1, $ 1, $ 9, $ 9, Mini Excavator with Bucket and Lift Attachment 218 $ 75, $ 75, $ 7,5 $ 67,5 $ 67,5 Truck with Hiab Crane and Roll-off Bin 218 $ 3, $ 3, $ 3, $ 27, $ 27, Aerial Lift Work Platform 218 $ 75, $ 75, $ 7,5 $ 67,5 $ 67,5 Small Equipment 218 $ 2, $ 2, $ 2, $ 18, $ 18, Provision for Additional Small Vehicle 218 $ 35, $ 35, $ 3,5 $ 31,5 $ 31,5 Plow Truck and Roll-off Bin Combination Unit 219 $ 24, $ 24, $ 24, $ 216, $ 216, 4WD Tractor with Loader 219 $ 7, $ 7, $ 7, $ 63, $ 63, Trackless Vehicle with Various Attachments 219 $ 2, $ 2, $ 2, $ 18, $ 18, Small Equipment 219 $ 2, $ 2, $ 2, $ 18, $ 18, Mini Excavator 22 $ 8, $ 8, $ 8, $ 72, $ 72, Small Articulating Loader 22 $ 15, $ 15, $ 15, $ 135, $ 135, Backhoe 22 $ 12, $ 12, $ 12, $ 18, $ 18, Slide-in Water Tank (Sweeping.Anit-Icing) 22 $ 2, $ 2, $ 2, $ 18, $ 18,

135 Municipal Fleet and Equipment (Cont'd) Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries 131 Appendix B.5 Table 2 - Page 2 Municipality Of Clarington Development-Related Capital Program Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Small Equipment 22 $ 2, $ 2, $ 2, $ 18, $ 18, Subtotal Municipal Fleet and Equipment $ 3,495, $ 3,495, $ 349,5 $ 3,145,5 $ 896,4 $ 2,249,1 Buildings, Land & Equipment Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Hampton Depot Expansion 215 $ 281, $ 281, $ 28,1 $ 252,9 $ 252,9 $ - Pole Barn and Quonset Hut at Parks Depot (6,45 sf per building) 216 $ 75, $ 75, $ 75, $ 675, $ 553,613 $ 121,387 Bowmanville Cemetery Expansion Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Design 217 $ 25, $ 25, $ 2,5 $ 22,5 $ 22,5 Site Development 218 $ 1,, $ 1,, $ 1, $ 9, $ 9, Construction of Sales Office and Washrooms 219 $ 25, $ 25, $ 37,5 $ 21,25 $ 191,25 $ 191,25 Operations Space and Land Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Land (4 hectares) 222 $ 2,, $ 2,, $ 2, $ 1,8, $ 1,8, Design 223 $ 3, $ 3, $ 3, $ 27, $ 27, Site Development/construction (15, square feet at $3) 224 $ 4,5, $ 4,5, $ 45, $ 4,5, $ 2,182,952 $ 1,867,48 Subtotal Buildings, Land & Equipment $ 9,16, $ 9,16, $ 37,5 $ 96,85 $ 8,161,65 $ 86,513 $ 5,488,89 $ 1,867,48 Animal Services Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Cages $ 15, $ 15, $ 1,5 $ 13,5 $ 13,5 New Animal Services Building and Land Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Land (.5 hectare) 217 $ 278, $ 278, $ 264,1 $ 1,39 $ 12,51 $ 12,51 Building Construction (6,1 $25) 218 $ 1,525, $ 1,525, $ 1,448,75 $ 7,625 $ 68,625 $ 68,625 Cages for New Facility 218 $ 25, $ 25, $ 2,5 $ 22,5 $ 22,5 Subtotal Animal Services $ 1,843, $ 1,843, $ 1,712,85 $ 13,15 $ 117,135 $ 117,135 Total Operations Project Description - Operations Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Total Operations $ 14,444, $ 14,444, $ 1,75,35 $ 1,269,365 $ 11,424,285 $ 1,72,913 $ 7,854,324 $ 1,867,48 Funding Envelope and Reserve Fund Balance Adjusted Funding Envelope $7,854,324 Reserve Balance as at Dec 31, 214 $1,72,913 Residential Development Charge Calculation Residential share of DC Eligible Costs Percentage 78% Residential share of DC Eligible Costs $6,138,939 1 Year Growth in Population in New Units 25,167 Unadjusted Development Charge Per Capita $ Non Residential Development Charge Calculation 22% Non-Residential Share of DC Eligible Costs Percentage Non-Residential Share of DC Eligible Costs $1,715,384 1 Year Growth in Square Metres 394,937 Unadjustsed Development Charge Per Square Metre $4.34

136 Appendix B.5 Table 3 - Page 1 Municipality Of Clarington Cashflow And Determination Of Development Charge Operations Residential Development Charge (in hundreds of thousands of dollars) Operations Total Opening Cash Balance $. $ $ $ ($111.66) ($9.19) $ $892.5 $227.7 $ Residential Funding Requirements - Operations: Non Inflated $1.8 $96.6 $626.3 $1,289.9 $524.1 $276.1 $. $1,46.9 $211. $1,76.2 $6, Operations: Inflated $1.8 $98.6 $651.6 $1,368.9 $567.3 $34.8 $. $1,616.1 $247.3 $2,39.1 $6,895.3 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 3,592 25,167 Revenue - DC Receipts: Inflated $429.9 $411. $545. $569.1 $594.4 $619.9 $647.4 $938.5 $989.4 $1,42.5 $6,787.1 Interest Interest on Opening Balance $. $15.2 $26.9 $24. ($6.1) ($5.) $7.9 $31.2 $7.9 $34.7 $ Interest on In-year Transactions $7.5 $5.5 ($2.9) ($22.) $.5 $5.5 $11.3 ($18.6) $13. ($27.4) ($27.7) Total Revenue $437.4 $431.7 $569. $571.1 $588.7 $62.5 $666.6 $951.1 $1,1.3 $1,49.7 $6,896.2 Closing Cash Balance $435.6 $768.8 $686.1 ($111.7) ($9.2) $225.4 $892. $227.1 $99.2 $ Adjusted Charge Per Capita $ Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate: 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

137 Appendix B.5 Table 3 - Page 2 Municipality Of Clarington Cashflow And Determination Of Development Charge Operations Non-Residential Development Charge (in hundreds of thousands of dollars) Operations Total Opening Cash Balance $. $93.72 $ $98.23 ($173.71) ($223.3) ($66.37) $ $29.24 $ Non-Residential Funding Requirements - Operations: Non Inflated $.5 $27. $175. $36.4 $146.4 $77.1 $. $393.1 $59. $476.8 $1, Operations: Inflated $.5 $27.5 $182.1 $382.5 $158.5 $85.2 $. $451.6 $69.1 $569.8 $1,926.7 Non-Residential Space Growth - Growth in Square Metres 21,193 21,674 24,29 24,693 25,328 52,7 53,485 55,93 57,47 59,65 394,937 Revenue - DC Receipts: Inflated $92.6 $96.6 $19.2 $114.5 $119.8 $251.2 $263.2 $28.8 $294.3 $38.5 $1,93.7 Interest Interest on Opening Balance $. $3.3 $5.9 $3.4 ($9.6) ($12.3) ($3.7) $6.9 $1. $9.1 $4.1 - Interest on In-year Transactions $1.6 $1.2 ($2.) ($7.4) ($1.1) $2.9 $4.6 ($4.7) $3.9 ($7.2) ($8.) Total Revenue $94.2 $11.1 $113. $11.6 $19.2 $241.8 $264.2 $283. $299.3 $31.4 $1,926.8 Closing Cash Balance $93.7 $167.3 $98.2 ($173.7) ($223.) ($66.4) $197.8 $29.2 $259.4 $. 215 Adjusted Charge Per Square Metre $4.37 Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

138 134 Appendix B.6 Parking

139 135 Appendix B.6 Parking The Municipality of Clarington owns and operates eight parking lots with a combined total of approximately 3 parking spaces. The Municipality also maintains approximately 128 on-street parking spaces as well as 166 street parking meters and 5 pay and display ticket dispensers. Table 1: Historical Service Levels The ten-year historical inventory of capital assets for Parking Services includes 428 on-street and off-street parking spaces valued at $2.48 million. There are 166 parking meters and 5 pay and display ticket dispensers, for a combined total value of $242,6. The total value of the Parking capital infrastructure is estimated to be $2.73 million. The ten-year historical average service level is $26.69 per population and employment, and when multiplied by the ten-year forecast of net population and employment growth (27,566), results in a ten-year maximum allowable of $735,7. As required under the DCA, Parking Services must be reduced by ten per cent. The required legislated discount totals $73,6 and the resulting net maximum allowable funding envelope brought forward to the development charges calculation is reduced to $662,2. Table 2: Development-Related Capital Program and Calculation of the Unadjusted Development Charges The ten-year development-related capital program for Parking Services includes a provision for an additional public parking lot in 217 for a total cost of $155,2 and the construction of additional lots in 222 for $58,8. The acquisition of two pay and display ticket dispensers and various on-street meters are also included in the capital program for a total of $82,. Altogether, the ten-year capital program for Parking amounts to $746,. No grants, subsidies or replacement shares have been identified for this service. The legislated ten per cent discount amounts to $74,6 and is netted off of the net municipal costs, leaving $671,4 as the total DC eligible costs.

140 136 Of the DC eligible costs, a portion can be paid through development charges previously collected. The available Parking Services DC reserves amount to $27,9 and has been allocated to the proposed public parking lots and the pay and display dispensers that occur in the initial years of the capital program. The remaining $4,5 is considered as the development-related DC eligible costs as no post-period shares are identified. This amount is allocated 78 percent, or $313,, to the residential sector and 22 per cent, or $87,5, to the non-residential sector. This yields an unadjusted charge of $12.44 per capita and $.22 per square metre. Table 3: Cash Flow Analysis After cash flow consideration, the calculated residential charge increases to $12.8 per capita and the non-residential charge remains relatively consistent at $.23 per square metre. The following table summarizes the calculation of the Parking development charge. Parking Summary 1-year Historic Service Level Per Capita Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable Unadjusted Development Charge in Dollars Per Capita Unadjusted Development Charge in Dollars Per Square Metre Adjusted Development Charge in Dollars Per Capita Adjusted Development Charge in Dollars Per Square Metre $26.69 $746, $4,466 $. $. $12.8 $.23

141 Municipality Of Clarington Inventory Of Capital Assets Parking Number of Parking Spaces, By Lot Lot Name Unit Cost In Dollars Per Space 137 Appendix B.6 Table 1 - Page 1 Division Street, Bowmanville $7, King Street, Bowmanville $7, Silver Street South, Bowmanville $7, Silver Street North, Bowmanville $7, Church Street (West Side), Bowmanville $7, Church Street (East Side), Bowmanville $7, Newcastle Village, Mill Street Lot (East side) $7, Newcastle Town Hall Lot $7, King Avenue, Newcastle On Street Parking $3, Mill Street East Side, Newcastle On Street Parking $3, Main Street, Orono On Street Parking $3, Centreview, Orono On Street Parking $3, Church Street, Orono On Street Parking $3, Park Street, Orono On Street Parking $3, Total Number of Spaces n/a Total Value in Hundreds of Thousands of Dollars $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,484. n/a Number of Parking Metres, By Type Type of Parking Meter Unit Cost In Dollars Per Meter Street Parking Meters $1,1 Pay and Display Ticket Dispensers $12, Total Number of Parking Meters n/a Total in Hundreds of Thousands of Dollars $296.6 $296.6 $296.6 $296.6 $275.6 $259.1 $25.3 $25.3 $25.3 $242.6 n/a

142 Appendix B.6 Table 1 - Page 2 Municipality Of Clarington Calculation Of Service Levels Parking Year Historic Population 76,152 77,82 79,121 8,444 81,789 83,157 84,548 86,239 87,551 88,859 Historic Employment 2,332 21,74 21,319 21,567 21,818 22,72 22,328 22,94 23,496 24,854 Total Historic Population & Employment 96,484 98,894 1,44 12,11 13,67 15,229 16,876 19, ,47 113,714 Inventory Summary Parking Spaces $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,519. $2,484. Parking Meters $296.6 $296.6 $296.6 $296.6 $275.6 $259.1 $25.3 $25.3 $25.3 $242.6 Total in Hundreds of Thousands of Dollars $2,815.6 $2,815.6 $2,815.6 $2,815.6 $2,794.6 $2,778.1 $2,769.3 $2,769.3 $2,769.3 $2, Service Level Average Service Level Parking Spaces $26.11 $25.47 $25.8 $24.69 $24.31 $23.94 $23.57 $23.8 $22.68 $21.84 $24.8 Parking Meters $3.7 $3. $2.95 $2.91 $2.66 $2.46 $2.34 $2.29 $2.25 $2.13 $2.61 Total in Dollars Per Population/Employment $29.18 $28.47 $28.3 $27.6 $26.97 $26.4 $25.91 $25.37 $24.94 $23.98 $26.69 Municipality Of Clarington Calculation Of Maximum Allowable Parking Excess Capacity Calculation Total Value of Inventory in 214 $2,726,6 Inventory Using Average Service Level $3,35,17 Excess Capacity $ Excess Capacity Uncommitted 1-Year Funding Envelope Calculation 1 Year Average Service Level (25-214) $26.69 Net Population & Employment Growth ( ) 27,566 Maximum Allowable Funding Envelope $735,729 Less: Uncommitted Excess Capacity $ Less: 1% Legislated Reduction $73,573 Net Maximum Allowable Funding Envelope $662,156

143 New Parking Spaces Project Description - Parking Year Gross Project Cost Grants/Subsidies/ Other Recoveries 139 Appendix B.6 Table 2 Municipality Of Clarington Development-Related Capital Program Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Public Parking Lot 217 $ 155,21 $ 155,21 $ 15,521 $ 139,689 $ 139,689 Additional Public Parking Lots 22 $ 58,79 $ 58,79 $ 5,879 $ 457,911 $ 111,445 $ 346,466 Subtotal New Parking Spaces $ 664, $ 664, $ 66,4 $ 597,6 $ 251,134 $ 346,466 Parking Meters Project Description - Parking Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Pay and Display Ticket Dispensers (2) 215 $ 22, $ 22, $ 2,2 $ 19,8 $ 19,8 Additional On-Street Meters 221 $ 2, $ 2, $ 2, $ 18, $ 18, Additional On-Street Meters 222 $ 4, $ 4, $ 4, $ 36, $ 36, Subtotal Parking Meters $ 82, $ 82, $ 8,2 $ 73,8 $ 19,8 $ 54, Total Parking Project Description - Parking Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Total Parking $ 746, $ 746, $ 74,6 $ 671,4 $ 27,934 $ 4,466 Funding Envelope and Reserve Fund Balance Adjusted Funding Envelope $662,156 Reserve Balance as at Dec 31, 214 $27,934 Residential Development Charge Calculation Residential share of DC Eligible Costs Percentage 78% Residential share of DC Eligible Costs $313,4 1 Year Growth in Population in New Units 25,167 Unadjusted Development Charge Per Capita $12.44 Non Residential Development Charge Calculation 22% Non-Residential Share of DC Eligible Costs Percentage Non-Residential Share of DC Eligible Costs $87,462 1 Year Growth in Square Metres 394,937 Unadjustsed Development Charge Per Square Metre $.22

144 14 Appendix B.6 Table 3 - Page 1 Municipality Of Clarington Cashflow And Determination Of Development Charge Parking Residential Development Charge (in hundreds of thousands of dollars) Parking Total Opening Cash Balance $. $23.1 $45.99 $76.8 $11.1 $ ($122.8) ($11.98) ($99.6) ($52.7) Residential Funding Requirements - Parking: Non Inflated $. $. $. $. $. $27.8 $14.1 $28.1 $. $. $ Parking: Inflated $. $. $. $. $. $299. $15.8 $32.3 $. $. $347.1 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 3,592 25,167 Revenue - DC Receipts: Inflated $22.7 $21.7 $28.7 $3. $31.3 $32.7 $34.1 $49.5 $52.1 $54.9 $357.7 Interest - Interest on Opening Balance $. $.8 $1.6 $2.7 $3.9 $5.1 ($6.8) ($6.1) ($5.5) ($2.9) ($7.1) - Interest on In-year Transactions $.4 $.4 $.5 $.5 $.5 ($7.3) $.3 $.3 $.9 $1. ($2.5) Total Revenue $23.1 $22.9 $3.8 $33.2 $35.7 $3.5 $27.7 $43.7 $47.5 $53. $348.1 Closing Cash Balance $23.1 $46. $76.8 $11. $145.7 ($122.8) ($111.) ($99.6) ($52.1) $ Adjusted Charge Per Capita $12.8 Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate: 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

145 Appendix B.6 Table 3 - Page 2 Municipality Of Clarington Cashflow And Determination Of Development Charge Parking Non-Residential Development Charge (in hundreds of thousands of dollars) Parking Total Opening Cash Balance $. $4.99 $1.35 $16.51 $23.19 $3.42 ($4.8) ($33.4) ($29.37) ($15.21) Non-Residential Funding Requirements - Parking: Non Inflated $. $. $. $. $. $75.7 $3.9 $7.9 $. $. $ Parking: Inflated $. $. $. $. $. $83.5 $4.4 $9. $. $. $97. Non-Residential Space Growth - Growth in Square Metres 21,193 21,674 24,29 24,693 25,328 52,7 53,485 55,93 57,47 59,65 394,937 Revenue - DC Receipts: Inflated $4.9 $5.1 $5.7 $6. $6.3 $13.2 $13.9 $14.8 $15.5 $16.2 $11.6 Interest Interest on Opening Balance $. $.2 $.4 $.6 $.8 $1.1 ($2.2) ($1.8) ($1.6) ($.8) ($3.5) - Interest on In-year Transactions $.1 $.1 $.1 $.1 $.1 ($1.9) $.2 $.1 $.3 $.3 ($.6) Total Revenue $5. $5.4 $6.2 $6.7 $7.2 $12.3 $11.8 $13.1 $14.2 $15.6 $97.4 Closing Cash Balance $5. $1.3 $16.5 $23.2 $3.4 ($4.8) ($33.4) ($29.4) ($15.2) $ Adjusted Charge Per Square Metre $.23 Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

146 142 Appendix B.7 General Government

147 143 Appendix B.7 General Government The DCA allows the cost of development-related studies and other general government functions to be included in the calculation of the development charges. Consistent with s.5(1)7 of the DCA, the eligible development-related net capital costs for the provision of studies and permitted general government expenditures is reduced by ten per cent when calculating the development charges. Table 1: Development-Related Capital Program and Calculation of the Unadjusted Development Charges As shown on Table 1, the development-related gross cost for General Government is $5.8 million. No grants, subsidies or replacement shares have been identified for this service. The legislated ten per cent discount amounts to $579,5 and is removed from the total eligible DC costs. The available General Government reserve fund balance reduces the eligible costs by $238,6 as indicated in the available DC reserves column. Of the total development-related costs, $1.4 is deemed to provide a benefit beyond 224 and is eligible for recovery under subsequent development charges by-laws. The remaining amount of $3.58 million is eligible for development charges funding in the ten-year planning period from This amount is included in the development charge calculation. The total costs eligible for DC recovery amounts to $3.58 million and is allocated 78 per cent, or $2.8 million to the residential sector and 22 per cent, or $781,3 to the non-residential sector based on shares of ten-year growth in population in new dwelling units and employment. The resulting unadjusted per capita residential charge is $111.1 before cash flow adjustments and the non-residential unadjusted charge is $1.98 per square metre. Table 2: Cash Flow Analysis After cash flow consideration, the residential charge increases to $ per capita and the non-residential charge also increases to $2.13 per square metre. This increase reflects the front ended-nature of the capital program. The following table summarizes the calculation of the General Government development charge.

148 144 General Government Summary Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable Unadjusted Development Charge in Dollars Per Capita Unadjusted Development Charge in Dollars Per Square Metre Adjusted Development Charge in Dollars Per Capita Adjusted Development Charge in Dollars Per Square Metre $5,795, $3,577,45 $. $. $ $2.13

149 Emergency Services Project Description - General Government Year Gross Project Cost Grants/Subsidies/ Other Recoveries 145 Appendix B.7 Table 1 - Page 1 Municipality Of Clarington Development-Related Capital Program Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Facilities Review and Space Needs Study 216 $ 45, $ 45, $ 4,5 $ 4,5 $ 4,5 Fire Master Plan 219 $ 1, $ 1, $ 1, $ 9, $ 9, Planning and Development Project Description - General Government Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Zoning By-Law - Part $ 125, $ 125, $ 12,5 $ 112,5 $ 112,5 Official Plan Review - Part 2 OMB Defense 216 $ 25, $ 25, $ 25, $ 225, $ 31,595 $ 193,45 Zoning By-Law - Part $ 125, $ 125, $ 12,5 $ 112,5 $ 112,5 Secondary Plan $ 35, $ 35, $ 35, $ 315, $ 315, Intensification Guidelines 216 $ 1, $ 1, $ 1, $ 9, $ 9, Subwatershed Study $ 35, $ 35, $ 35, $ 315, $ 315, Architectural Design Guidelines Update 217 $ 6, $ 6, $ 6, $ 54, $ 54, Other Official Plan Implementation Studies/ Master Plans 217 $ 1, $ 1, $ 1, $ 9, $ 9, Secondary Plan $ 3, $ 3, $ 3, $ 27, $ 27, Streetscape Plan - Courtice 219 $ 1, $ 1, $ 1, $ 9, $ 9, Subwatershed Study 2 22 $ 35, $ 35, $ 35, $ 315, $ 315, Official Plan Review 221 $ 45, $ 45, $ 45, $ 45, $ 45, Secondary Plan Review $ 3, $ 3, $ 3, $ 27, $ 27, Urban Design Streetscape Plans 223 $ 15, $ 15, $ 15, $ 135, $ 135, Subwatershed Study $ 25, $ 25, $ 25, $ 225, $ 225, Secondary Plan $ 35, $ 35, $ 35, $ 315, $ 315, Zoning By-Law Update 224 $ 4, $ 4, $ 4, $ 36, $ 36, Secondary Plan $ 35, $ 35, $ 35, $ 315, $ 315, On-going Study Consultation and Legal Assistance Various $ 2, $ 2, $ 2, $ 18, $ 18,

150 146 Appendix B.7 Table 1 - Page 2 Municipality Of Clarington Development-Related Capital Program Community Services Project Description - General Government (cont'd) Timing Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Facilities Development Strategy 215 $ 6, $ 6, $ 6, $ 54, $ 54, Youth Strategy 216 $ 65, $ 65, $ 6,5 $ 58,5 $ 58,5 Community Services Strategic Plan 218 $ 125, $ 125, $ 12,5 $ 112,5 $ 112,5 Community Development Strategy 219 $ 5, $ 5, $ 5, $ 45, $ 45, Community Service Strategic Plan Review 224 $ 75, $ 75, $ 7,5 $ 67,5 $ 67,5 Operations Project Description - General Government (cont'd) Timing Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Needs Assesment Study 216 $ 1, $ 1, $ 1, $ 9, $ 9, Needs Assessment Study Update 224 $ 5, $ 5, $ 5, $ 45, $ 45, Engineering Project Description - General Government (cont'd) Timing Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Parks Needs Study 218 $ 6, $ 6, $ 6, $ 54, $ 54, Clerks Project Description - General Government (cont'd) Timing Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Facility Space Needs Study 216 $ 4, $ 4, $ 4, $ 36, $ 36, Library Project Description - General Government (cont'd) Timing Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Information Technology Study 216 $ 3, $ 3, $ 3, $ 27, $ 27, Library Service Strategic Plan 219 $ 75, $ 75, $ 7,5 $ 67,5 $ 67,5 Development Charges Project Description - General Government (cont'd) Timing Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Development Charges Background Study 219 $ 8, $ 8, $ 8, $ 72, $ 72, Development Charges Background Study 224 $ 8, $ 8, $ 8, $ 72, $ 72, On-going DC Consulting and Legal Assistance Various $ 1, $ 1, $ 1, $ 9, $ 9, Total General Government Project Description - General Government (cont'd) Timing Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs 1% Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 224 Total General Government $ 5,795, $ 5,795, $ 579,5 $ 5,215,5 $ 238,595 $ 3,577,45 $ 1,399,5 Reserve Balance as at Dec 31, 214 $ 238,595. Residential Development Charge Calculation Residential share of DC Eligible Costs Percentage 78% Residential share of DC Eligible Costs $2,796,1 1 Year Growth in Population in New Units 25,167 Unadjusted Development Charge Per Capita $111.1 Non Residential Development Charge Calculation Non-Residential Share of DC Eligible Costs Percentage 22% Non-Residential Share of DC Eligible Costs $781,35 1 Year Growth in Square Metres 394,937 Unadjustsed Development Charge Per Square Metre $1.98

151 147 Appendix B.7 Table 2 - Page 1 Municipality Of Clarington Cashflow And Determination Of Development Charge General Government Residential Development Charge (in hundreds of thousands of dollars) General Government Total Opening Cash Balance $. $19.57 ($375.69) ($53.95) ($671.69) ($752.83) ($788.67) ($9.22) ($758.9) ($462.64) Residential Funding Requirements - General Government: Non Inflated $21.1 $742.1 $379.9 $362.3 $36. $267.3 $337.7 $232.1 $126.6 $21.1 $2, General Government: Inflated $21.1 $756.9 $395.2 $384.4 $331.2 $295.1 $38.3 $266.7 $148.4 $25.2 $3,4.5 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 3,592 25,167 Revenue - DC Receipts: Inflated $28.4 $199.3 $264.2 $275.9 $288.2 $3.6 $313.9 $455. $479.7 $55.5 $3,29.7 Interest - Interest on Opening Balance $. $6.7 ($2.7) ($29.2) ($36.9) ($41.4) ($43.4) ($49.5) ($41.7) ($25.4) ($281.6) - Interest on In-year Transactions $3.3 ($15.3) ($3.6) ($3.) ($1.2) $.1 ($1.8) $3.3 $5.8 $8.4 ($4.1) Total Revenue $211.7 $19.6 $239.9 $243.7 $25.1 $259.3 $268.7 $48.8 $443.8 $488.5 $3,5.1 Closing Cash Balance $19.6 ($375.7) ($531.) ($671.7) ($752.8) ($788.7) ($9.2) ($758.1) ($462.6) $ Adjusted Charge Per Capita $ Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate: 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

152 Appendix B.7 Table 2 - Page 2 Municipality Of Clarington Cashflow And Determination Of Development Charge General Government Non-Residential Development Charge (in hundreds of thousands of dollars) General Government Total Opening Cash Balance $. $39.89 ($127.63) ($193.46) ($257.14) ($36.37) ($282.49) ($275.59) ($227.37) ($136.15) Non-Residential Funding Requirements - General Government: Non Inflated $5.9 $27.4 $16.1 $11.2 $85.5 $74.7 $94.3 $64.9 $35.4 $5.9 $ General Government: Inflated $5.9 $211.5 $11.4 $17.4 $92.6 $82.5 $16.3 $74.5 $41.5 $7. $839.5 Non-Residential Space Growth - Growth in Square Metres 21,193 21,674 24,29 24,693 25,328 52,7 53,485 55,93 57,47 59,65 394,937 Revenue - DC Receipts: Inflated $45.1 $47.1 $53.2 $55.8 $58.4 $122.5 $128.3 $136.8 $143.4 $15.4 $941. Interest Interest on Opening Balance $. $1.4 ($7.) ($1.6) ($14.1) ($16.9) ($15.5) ($15.2) ($12.5) ($7.5) ($97.9) - Interest on In-year Transactions $.7 ($4.5) ($1.6) ($1.4) ($.9) $.7 $.4 $1.1 $1.8 $2.5 ($1.3) Total Revenue $45.8 $44. $44.6 $43.7 $43.3 $16.3 $113.1 $122.7 $132.7 $145.4 $841.8 Closing Cash Balance $39.9 ($127.6) ($193.5) ($257.1) ($36.4) ($282.5) ($275.6) ($227.4) ($136.1) $ Adjusted Charge Per Square Metre $2.13 Allocation of Capital Program Residential Sector 78% Non-Residential Sector 22% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

153 149 Appendix C Roads And Related Technical Appendix

154 15 Appendix C Roads And Related Technical Appendix The Engineering Services Department is involved in every municipal servicing construction or re-construction project across the Municipality of Clarington. The department maintains five key divisions. The divisions relating to the planning, construction, and management of the road network are the Engineering Transportation & Design, Infrastructure & Capital Works, and Construction Divisions. This appendix provides the detailed analysis undertaken to establish the development charge rates for the Roads & Related Service category in the Municipality of Clarington. The service category includes the road network as well as railroad crossings, intersection improvements, sidewalk construction, street lighting, grade separations, culvert improvements, various cycling improvements, and other related expenditures. The development-related Road & Related infrastructure projects are required to service the demands of new development up to build-out, or 231, of the Municipality. This forecast is discussed in more detail in Appendix A. The following tables set out the 215 to 231 development-related capital program and the calculation of the development charges for Roads & Related. The cost, quantum and description of the development-related capital program for Roads & Related services were prepared by CIMA+ through consultation with Municipal staff. The projects identified in the capital program are required to service the demands of new development between 215 and 231, subject to annual capital budget reviews. Consistent with s.5.(1)7. of the DCA, there is no legislated percentage reduction in the eligible development-related capital cost for the provision of roads and related infrastructure. Three DC maps, for the areas of Bowmanville, Courtice and Newcastle, have been prepared which identify the Engineering Services projects included in the 215 DC Background Study. These maps provide for the location and timing of both the Roads & Related and Park Development & Related Facilities development-related projects and are attached as Appendix G of the Study.

155 151 Tables 1 8 provide details of the projects included in the Municipal-wide roads and related services development charges calculation. The content of the tables is as follows: Table 1 Table 2 Table 3 Table 4 Table 5 Table 6 Table 7 Table Historical Service Level Analysis Roads & Related Capital Program Project Types and Descriptions Summary of Other Roads and Related Projects Summary of Unadjusted Residential and Non-Residential Development Charges Residential Cash Flow Analysis Non-Residential Industrial Cash Flow Analysis Non-Residential Commercial & Major Office Cash Flow Analysis The historical service level data on Table 1 indicates that the Municipality has a maximum funding envelope of $ million. This funding envelope entitles the Municipality to recover for development-related capital projects up to this ceiling. The total cost of the roads capital program is $ million and provides for the undertaking of projects throughout the Municipality. The entire $ million development-related capital program is not to be fully recovered from future development charges; approximately $19.49 million of the program has been identified as the benefit to existing share (Table 2, Page 3). In addition, approximately $565,7 will be paid for through developer contributions and is netted off of the development-related share. Table 4 identifies a further $833,4 in benefit to existing shares from a total gross project cost of $9.59 million for engineering studies, non-site specific improvements and the recovery of the Green Road debenture. The Roads & Related DC reserve fund balance of $9.19 million is uncommitted, and applied to fund the projects in the capital program. This amount is shown in Table 5. The result is a development charge recoverable share of the capital program of $ million (Table 5). The DC recoverable costs have been allocated 81 per cent ($11.39 million) to new residential development and 19 per cent ($25.39 million) to new non-residential development. The allocation of costs is based on an analysis of roadside environment of the development-related roads projects, as provided by Municipal staff.

156 152 The non-residential share of the development-related costs has been further allocated between industrial land uses and population-related/major office land uses. The nonresidential costs are allocated between the land use types based on projected shares of employment growth from 215 to 231. The result is an allocation of 49 per cent to industrial and 51 per cent to all other non-residential land uses. The long term cash-flow analysis (Tables 6-8) takes into consideration expenditure timing and revenue projections. The effect of the analysis is an increase to the development charge rates, resulting from project timing, receipt of development charges and interest. The main reason for this increase in the rates is the frontending nature of the Roads capital program. This relationship, between the timing of the infrastructure emplacement preceding the development, is normal and expected as the roads and related network needs to be in place prior to full-development of the benefiting lands. Table 6 displays the residential cash flow analysis, Table 7 provides the non-residential industrial cash flows and Table 8 shows the non-residential commercial & major office cash flows. The following is a summary of the Roads & Related calculated unadjusted and cash flow adjusted development charge rates: Roads & Related Summary Development- Related Capital Program Total Development- Related Capital Program Net DC Recoverable $165,865,314 $135,782,48 Roads & Related Summary Continued Unadjusted Development Charge in Dollars Per Capita - Residential Unadjusted Development Charge in Dollars Per Square Metre - Industrial Unadjusted Development Charge in Dollars Per Square Metre - Non- Industrial Adjusted Development Charge in Dollars Per Capita - Residential Adjusted Development Charge in Dollars Per Square Metre - Industrial Adjusted Development Charge in Dollars Per Square Metre - Non- Industrial $1, $21.81 $47.39 $2,169.3 $24.2 $53.71

157 Kilometres of Major Roadway Road Type Lanes Year Average Value ($/km) Rural Collector $1,192, Semi-Urban Collector $1,749, Urban Collector $2,919, Urban Collector $3,33, Urban Collector $3,339, Semi-Urban Arterial $ $2,72, Urban Arterial $3,2, Urban Arterial $3,628, Urban Arterial $3,936, Year Average Total Major Road Kilometres Population 76,152 77,82 79,121 8,444 81,789 83,157 84,548 86,239 87,551 88,859 Kilometres of Major Rd. per 1, Pop Value of Road Network 's $ $42,664 $412,738 $422,383 $434,242 $435,419 $437,863 $446,265 $446,82 $452,633 $462,1 Value of Roads Network per Capita $5,288 $5,34 $5,338 $5,398 $5,324 $5,265 $5,278 $5,181 $5,17 $5,199 $5,275 Municipality Of Clarington Calculation Of Maximum Allowable Roads & Related Excess Capacity Calculation Total Value of Inventory in 214 $462,9,53 Inventory Using Average Service Level $468,695,284 Excess Capacity $ 1-Year Funding Envelope Calculation 1 Year Average Service Level (25-214) $5, Net Population Growth ( ) 46,386 Maximum Allowable Funding Envelope $244,667,584 Less: Uncommitted Excess Capacity $ Net Maximum Allowable Funding Envelope $244,667, Appendix C Table 1 Municipality Of Clarington Roads & Related Historic Service Level Analysis

158 154 Appendix C Table 2 - Page 1 Municipality Of Clarington Roads & Related Development-Related Capital Program # Road/Project Description From To Year of Project Type of Work 1 Length (metres) Road Construction Storm Drainage Sidewalk Construction Streetlight Installation Works Streetscape Works Signals/Interse ctions Structure Works EA Cost Land Purchase Total Gross Benefit to Existing Share 3 Contributions from Others Available DC Reserves Development Charge Recoverable 1 Baseline Rd Lambs Rd Bennett Rd $1,141,283 $52,751 $221,412 $73,191 $ $128,44 $ $ $5, $ $2,135,41 $ $ $ $2,135,41 2 Baseline Rd. Mearns Ct. Haines Rd $594,271 $295,574 $125,671 $41,542 $ $72,881 $ $ $ $ $1,129,94 $289,57 $ $ $84,882 3 Baseline Rd. Haines Rd. Lambs Rd $643,66 $297,5 $126,28 $41,744 $ $73,234 $ $ $ $ $1,181,328 $114,538 $ $ $1,66,79 4 Baseline Rd. (South Side Cycling Facility) Spry Ave. Liberty St $ $ $255,32 $ $ $ $ $ $ $ $255,32 $127,516 $ $ $127,516 5 Baseline Rd. Culvert (9965) at Darlington Creek West of Green Rd $ $ $ $ $ $ $ $27,531 $ $ $27,531 $ $ $ $27,531 6 Baseline Rd./Holt Rd. (Signals) N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $ $ $ $261,654 7 Baseline Road 17m East of Darlington Creek Holt Road ,45. $2,246,856 $1,37,729 $441,22 $145,851 $ $255,877 $ $ $25, $ $4,152,532 $176,3 $ $ $3,976,53 8 Baseline Road Culvert (9963) 14m East of Holt Road $ $ $ $ $ $ $ $27,531 $ $ $27,531 $ $ $ $27,531 9 Bennett Rd. South Service Rd. South End (East Beach Rd.) $1,16,617 $536,4 $227,913 $75,34 $ $132,174 $ $ $ $ $2,132,84 $159,174 $ $ $1,972,91 1 Bennett Rd. Hwy. 41 Highway $637,426 $659,623 $143,16 $94,552 $ $98,427 $ $28,839 $ $ $1,661,883 $243,68 $ $ $1,418, Bennett Rd. Railroad Crossing at CNR Level Crossing N/A $ $ $ $ $ $ $539,994 $ $ $ $539,994 $ $ $ $539, Conc. Rd. 3 Middle Rd. Liberty St $1,286,132 $594,1 $252,56 $83,487 $ $146,468 $ $ $ $ $2,362,657 $38,234 $ $1,982,423 $ 13 Conc. Rd. 3 Reg. Rd. 57 Middle Rd $1,27,636 $586,853 $249,517 $82,481 $ $144,73 $ $ $ $ $2,334,191 $257,76 $ $2,76,484 $ 14 Conc. Rd. 3 Liberty St. 9m W. of Jollow Dr $596,579 $275,535 $117,151 $38,726 $ $67,94 $ $ $ $ $1,95,931 $189,972 $ $352,121 $553, Conc. St. E/Lambs St. Intersection N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $ $ $ $261, Concession St. E. Soper Creek Dr. Lambs Rd $746,886 $344,955 $146,667 $48,483 $ $85,57 $ $ $ $ $1,372,49 $372,294 $ $ $999, Concession St. E. Lambs Rd. Providence Rd $1,29,78 $596,157 $253,473 $83,789 $ $146,997 $ $ $ $ $2,371,196 $136,726 $ $ $2,234,47 18 Frank St. Future Queen St. Prince St $ $ $23,874 $ $ $ $ $ $ $ $23,874 $ $ $ $23, Frank St. (Streetscape) King St. Future Queen St $ $ $ $ $ $359,333 $ $ $ $ $359,333 $179,667 $ $ $179,667 2 Green Rd. Harvey Jones Dr. Future Longworth Avenue $619,822 $286,27 $121,716 $4,235 $ $7,587 $ $ $ $ $1,138,63 $188,98 $ $ $949, Green Rd. Baseline Rd. South End $1,61,446 $49,237 $28,438 $68,92 $ $12,88 $ $ $ $ $1,949,93 $17,129 $ $ $1,779, Green Rd. Future Longworth Ave. 67m North of Longworth Ave $1,38,23 $479,52 $23,874 $67,393 $ $118,233 $ $ $ $ $1,97,25 $316,421 $ $ $1,59, Green Rd. Sidewalk Highway 2 6m South of Hwy $ $ $16, $ $ $ $ $ $ $ $16, $ $ $16, $ 24 Green Rd. Widening Baseline Rd. Highway ,733. $885,819 $145,17 $ $ $ $53,5 $ $ $ $ $1,83,84 $ $ $ $1,83,84 25 Green Road (Cyling Lanes) 67m N. of Future Longworth Ave. Nash Rd $22,99 $ $ $ $ $46,4 $ $ $ $ $267,39 $133,654 $ $133,654 $ 26 Haines St. Baseline Rd. Highway $1,419,393 $655,558 $278,729 $92,138 $ $161,644 $ $ $ $ $2,67,462 $162,898 $ $ $2,444, Highway 2 Boswell Dr. Courtice Road ,48. $ $ $ $544,91 $ $ $ $ $ $ $544,91 $ $ $ $544,91 28 Highway 2 Sidewalk 271m East of Clarington Blvd. Reg. Rd $48,28 $59,28 $25,61 $ $ $1,663 $ $ $ $ $134,321 $ $ $ $134, Highway 2 Sidewalk Soper Creek Bennett Rd ,482. $ $ $283,5 $ $ $ $ $ $ $ $283,5 $ $ $ $283,5 3 Highway 2 Streetlighting Soper Creek Bennett Rd ,482. $ $ $ $3,712 $ $ $ $ $ $ $3,712 $ $ $ $3, Holt Rd. Baseline Rd. 3m South of Baseline Rd $59,56 $ $ $33,143 $ $1,858 $ $ $25, $ $659,56 $141,135 $ $ $518, Holt Rd. Baseline Rd. Bloor St ,92. $3,779,238 $ $ $212,112 $ $69,489 $ $ $ $ $4,6,839 $96,558 $ $ $3,154, Holt Rd. Bloor St. Highway $1,377,847 $ $ $77,333 $ $25,335 $ $ $ $ $1,48,514 $32,88 $ $ $1,177, Holt Rd. Highway 2 Future Longworth Ave $639,715 $ $ $35,94 $ $11,762 $ $ $ $ $687,382 $2,396 $ $ $486, Holt Rd./Bloor St. (Signals) N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $ $ $ $261, King St. (North Side Cycling Facility) Regional Rd. 57 Roenigk Dr $ $ $128,54 $ $ $ $ $ $ $ $128,54 $64,27 $ $ $64,27 37 King St. (South Side Cycling Facility) CPR Bridge Roenigk Dr $ $ $123,745 $ $ $ $ $ $ $ $123,745 $61,872 $ $ $61, King St. (South Side Cycling Facility) Regional Rd. 57 CPR Bridge $ $ $86,746 $ $ $ $ $ $ $ $86,746 $43,373 $ $ $43, King St. Corridor Improv. (Streetscape) Liberty St. Simpson Ave $ $ $ $ $ $1,138,89 $ $ $ $ $1,138,89 $569,45 $ $ $569,45 4 King St./Scugog St. Intersection N/A N/A $ $ $ $ $ $ $37,36 $ $ $ $37,36 $26,764 $ $ $163, King St./Simpson Ave. Intersection N/A N/A $ $ $ $ $ $ $37,36 $ $ $ $37,36 $26,764 $ $ $163, King Street Corridor Improv. (Streetscape) Simpson Ave. Mearns Ave $ $ $ $ $ $1,94,584 $ $ $ $ $1,94,584 $547,292 $ $ $547, Lambs Rd. Highway 2 Concession St. E ,35. $2,91,91 $966,161 $41,791 $135,792 $ $238,23 $ $ $ $ $3,842,875 $395,758 $ $ $3,447, Lambs Rd. Concession St. E CPR Tracks ,112. $1,723,16 $795,83 $338,37 $111,853 $ $196,231 $ $ $ $ $3,165,39 $347,379 $ $ $2,818,11 45 Lambs Rd. Baseline Rd. Highway $1,32,4 $476,639 $22,657 $66,991 $ $117,527 $ $ $ $ $1,895,818 $189,32 $ $ $1,76, Lambs Rd. Highway 41 Baseline Rd $746,886 $344,955 $146,667 $48,483 $ $85,57 $ $ $ $ $1,372,49 $153,434 $ $ $1,218, Lambs Rd. South Service Rd. South End $1,236,546 $571,19 $242,823 $8,268 $ $14,821 $ $ $ $ $2,271,566 $135,945 $ $ $2,135, Lambs Rd. Box Culvert (9969) at Soper Creek Tributary N/A $ $ $ $ $ $ $ $27,531 $ $25, $232,531 $139,519 $ $ $93,13 49 Lambs Rd. Grade Seperation at CNR Crossing N/A $ $ $ $ $ $ $ $12,26,554 $ $ $12,26,554 $ $ $ $12,26,554 5 Liberty St. Sidewalk Longworth Ave. Concession Rd $21,168 $247,243 $17,233 $ $ $6,968 $ $ $ $ $562,612 $ $ $ $562, Liberty St. Sidewalk Nelson St. Albert St $ $ $5,951 $ $ $ $ $ $ $ $5,951 $ $ $5,951 $ 52 Liberty St. Sidewalk Conc. Rd. 3 North Urban Boundary ,16. $ $ $221,55 $ $ $ $ $ $ $ $221,55 $ $ $ $221,55 53 Liberty St. Streetlighting Conc. Rd. 3 North Urban Boundary ,16. $ $ $ $235,375 $ $ $ $ $ $ $235,375 $ $ $235,375 $ 54 Longworth Ave. Holt Rd. Maple Grove Rd $ $1,951,461 $ $222,253 $ $73,469 $ $ $1, $ $2,347,182 $ $ $ $2,347,182

159 155 Appendix C Table 2 - Page 2 Municipality Of Clarington Roads & Related Development-Related Capital Program # Road/Project Description From To Year of Project Type of Work 1 Length (metres) Road Construction Storm Drainage Sidewalk Construction Streetlight Installation Works Streetscape Works Signals/Interse ctions Structure Works EA Cost Land Purchase Total Gross Benefit to Existing Share 3 Contributions from Others Available DC Reserves Development Charge Recoverable 55 Longworth Ave. Maple Grove Rd. West Bowmanville Boundary $ $987,486 $ $112,465 $ $37,177 $ $ $1, $ $1,237,128 $ $ $ $1,237, Longworth Ave. West Bowmanville Boundary Green Rd $161,194 $ $ $ $ $ $ $ $ $ $161,194 $ $ $ $161, Longworth Ave. (Rd. Oversizing) Bowmanville Creek Green Rd ,54. $591,43 $ $ $ $ $ $ $ $ $ $591,43 $214,537 $ $ $376,56 58 Longworth Ave. Structure at Brookhill Brookhill Tributary Crossing N/A $ $ $ $ $ $ $ $959,511 $ $ $959,511 $ $ $ $959, Longworth Ave./Green Rd. Intersection N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $ $ $ $261,654 6 Mearns Ave./Concession St. (signals) N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $11,72 $ $ $159, Middle Rd. Bons Ave. Concession Rd $81, $481,2 $19,61 $36,211 $ $63,528 $ $ $ $ $1,5, $32,33 $39, $87,967 $ 62 Middle Rd. Conc. Rd. 3 N. Urban Boundary ,14. $1,766,494 $815,869 $346,89 $114,669 $ $21,172 $ $ $ $ $3,245,95 $551,874 $ $ $2,693, Nash Rd. (Cycling Lanes) Green Rd. Hancock Rd ,13. $1,824,75 $ $ $ $ $383,266 $ $ $ $ $2,27,971 $ $ $2,27,971 $ 64 Nash Rd. (Future Clarington Blvd.) South 9 degree Curve North 9 degree Curve $914,238 $422,248 $179,531 $59,346 $ $14,115 $ $ $ $ $1,679,479 $312,48 $ $ $1,367, Port Darlington Collector Access Road Port Darlington Road Port Darlington Subdivision $6, $ $ $ $ $ $ $ $ $ $6, $ $ $ $6, 66 Queen St. Extension St. George St. Frank Street $155,97 $71,167 $3,259 $1,2 $ $17,548 $ $ $ $25, $534,945 $ $ $ $534, Reg. Rd. 57 Sidewalk Aspen Springs Dr. Highway $125,696 $154,485 $67,2 $ $ $4,354 $ $ $ $ $351,536 $ $ $ $351, Reg. Rd. 57 Sidewalk Highway 2 Nash Rd ,98. $85,23 $1,44,965 $453,216 $ $ $29,448 $ $ $ $ $2,377,86 $ $ $ $2,377,86 69 Reg. Rd. 57 Sidewalk Conc. Rd. 3 North Urban Boundary ,155. $ $ $22,595 $ $ $ $ $ $ $ $22,595 $ $ $ $22,595 7 Reg. Rd. 57 Sidewalk Prestonway Dr. Baseline Rd $ $ $161,961 $ $ $ $ $ $ $ $161,961 $ $ $ $161, Reg. Rd. 57 Streetlighting Conc. Rd. 3 North Urban Boundary ,155. $ $ $ $234,361 $ $ $ $ $ $ $234,361 $ $ $ $234, Reg. Rd. 57 Streetlighting Highway 2 Nash Rd ,562. $ $ $ $316,945 $ $ $ $ $ $ $316,945 $ $ $ $316, Reg. Rd. 57 Streetlighting King St. Baseline Rd ,8. $ $ $ $365,237 $ $ $ $ $ $ $365,237 $ $ $ $365, Regional Rd. 57 (West Side Cylcing Facility) Aspen Springs Dr. Stevens Rd $ $ $376,185 $ $ $ $ $ $ $ $376,185 $188,92 $ $ $188,92 75 Scugog St. Sidewalk King St. Rehder Ave $ $ $63,982 $ $ $ $ $ $ $ $63,982 $ $ $ $63, Scugog/Wellington/Concession Intersection and Railway Crossing Improvements $1,226,195 $ $ $ $ $ $ $ $ $ $1,226,195 $1,6,28 $ $ $219, Scugug Ct. Dan Sheehan Ln Concession Rd $374,118 $186,75 $79,115 $26,153 $ $45,881 $ $ $ $ $711,342 $78,49 $ $633,293 $ 78 Simpson Ave. (Realigned) Creek Crossing Soper Creek Crossing $ $ $ $ $ $ $ $2,597,224 $ $ $2,597,224 $ $ $ $2,597, Simpson Ave. Extension King St. Future Church St $172,533 $78,724 $33,472 $11,65 $ $19,411 $ $ $ $1, $415,25 $ $ $ $415,25 8 Simpson Ave. Realignment Simpson Ave. Baseline Rd $263,961 $12,442 $51,29 $16,928 $ $29,698 $ $ $5, $ $532,238 $ $ $ $532, South Service Rd. Bennett Rd. 145 m west $224,686 $13,773 $44,122 $14,585 $ $25,588 $ $ $ $ $412,753 $46,829 $ $ $365, South Service Road Streetlighting Lake Road Bennett Rd ,3. $ $ $ $186, $ $ $ $ $ $ $186, $9,858 $ $176,142 $ 83 St. George St. Tree Planting (Streetscape) King St. Queen St $ $ $ $ $ $1,762 $ $ $ $ $1,762 $5,381 $ $ $5, Stevens Rd. Reg. Rd. 57 East End $331,51 $23,894 $98,894 $32,691 $ $58,958 $ $ $ $ $752,489 $69,238 $ $ $683, West Scugog Lane Sidewalk Bons Ave. Middle Rd $ $ $9,721 $ $ $ $ $ $ $ $9,721 $ $ $ $9, Baseline Rd. Regional Rd. 34 (Courtice Rd.) Hancock Road $1,275,285 $589, $ $82,783 $ $145,232 $ $ $ $ $2,92,3 $288,817 $ $ $1,83, Baseline Rd. Prestonvale Rd. Regional Rd. 34 (Courtice Rd.) ,935. $2,998,391 $1,384,831 $ $194,636 $ $341,464 $ $ $ $ $4,919,321 $281,716 $ $ $4,637,65 88 Baseline Rd. Culvert (9955) at Robinson Creek (w. of R.R. 34) N/A $ $ $ $ $ $ $ $27,531 $ $25, $232,531 $139,519 $ $ $93,13 89 Baseline Rd. Culvert (9957) at Tooley Creek (e. of R.R. 34) N/A $ $ $ $ $ $ $ $27,531 $ $25, $232,531 $139,519 $ $ $93,13 9 Bloor St. (North Side Sidewalk) Courtice Rd. Hancock Rd $ $ $164,253 $ $ $ $ $ $ $ $164,253 $ $ $ $164, Bloor St. (Streetlighting) Courtice Rd. Hancock Rd $ $ $ $174,52 $ $ $ $ $ $ $174,52 $ $ $ $174,52 92 Bloor St. Sidewalk West Town Line 415m Easterly $ $ $79,155 $ $ $ $ $ $ $ $79,155 $ $ $ $79, Bloor St./Reg. Rd. 22 Sidewalk Prestonvale Rd. Courtice Rd ,8. $ $ $343,785 $ $ $ $ $ $ $ $343,785 $ $ $ $343, Bloor St./Reg. Rd. 22 Streetlighting Prestonvale Rd. Courtice Rd ,8. $ $ $ $365,237 $ $ $ $ $ $ $365,237 $ $ $ $365, Courtice Rd. Sidewalk South End of Plaza South Urban Boundary $43,911 $53,969 $23,47 $ $ $1,521 $ $ $ $ $122,87 $ $ $ $122,87 96 Courtice Rd. Sidewalk Stagemaster Cr. Bloor St ,13. $ $ $215,821 $ $ $ $ $ $ $ $215,821 $ $ $ $215, Courtice Rd. Streetlighting Stagemaster Cr. Bloor St ,13. $ $ $ $229,288 $ $ $ $ $ $ $229,288 $ $ $ $229, Courtice Road (East Side Sidewalk) Sandringham Dr. Bloor St ,4. $ $ $267,388 $ $ $ $ $ $ $ $267,388 $ $ $ $267, Courtice Road Streetlighting Nash Rd. Stagemaster Cr ,4. $ $ $ $126,495 $ $ $ $ $ $ $126,495 $ $ $ $126,495 1 Coutice Rd. (Regional Road 34) Bloor Street CPR/Future GO Station ,54. $ $ $1,39,36 $ $ $ $ $ $ $ $1,39,36 $ $ $ $1,39,36 11 Coutice Rd. (Regional Road 34) Bloor Street Highway 41 Interchange ,85. $ $ $ $423,67 $ $ $ $ $ $ $423,67 $ $ $ $423,67 12 Crago Rd. Osbourne Rd. South Service Rd ,547. $2,397,163 $1,17,149 $47,736 $155,68 $ $272,994 $ $ $ $ $4,43,65 $156,528 $ $ $4,247, Darlington Blvd. Highway 2 Foxhunt Trail $988,534 $491,669 $29,47 $69,13 $ $121,233 $ $ $ $ $1,879,585 $369,338 $ $ $1,51, Energy Drive 41m East of Osborne Rd. Crago Rd $793,717 $1,293,137 $994,222 $147,276 $ $48,684 $ $ $5, $ $3,327,36 $ $ $ $3,327,36 15 George Reynolds Dr. Courtice Rd. Harry Gay Dr $1,187,25 $541,623 $23,286 $76,124 $ $133,55 $ $ $5, $ $2,218,68 $ $ $ $2,218,68 16 Hancock Rd. Nash Rd..65km North $448,91 $464,543 $1,72 $66,589 $ $69,318 $ $2,31 $ $ $1,17,39 $114,765 $ $ $1,55, Hancock Rd. Highway 2 Nash Rd $388,558 $42,89 $87,179 $57,636 $ $59,999 $ $17,58 $ $ $1,13,41 $426,146 $ $ $586,895

160 156 Appendix C Table 2 - Page 2 Municipality Of Clarington Roads & Related Development-Related Capital Program # Road/Project Description From To Year of Project Type of Work 1 Length (metres) Road Construction Storm Drainage Sidewalk Construction Streetlight Installation Works Streetscape Works Signals/Interse ctions Structure Works EA Cost Land Purchase Total Gross Benefit to Existing Share 3 Contributions from Others Available DC Reserves Development Charge Recoverable 18 Hancock Rd. Box Culvert (9977) at Black Creek Tributary N/A $ $ $ $ $ $ $ $883,531 $ $25, $98,531 $27,531 $ $ $71, 19 Highway 2 (North Side Cycling Facility) Courtice Rd. Future Transit Hub $ $ $128,933 $ $ $ $ $ $ $ $128,933 $64,466 $ $ $64, Highway 2 Sidewalk on South Side East End of Plaza Hancock Road (Realigned) $ $ $11,799 $ $ $ $ $ $ $ $11,799 $ $ $ $11, Highway 2 Streetscape Townline Rd. Darlington Blvd $ $ $ $ $ $312,667 $ $ $ $ $312,667 $162,587 $ $ $15,8 112 Highway 2 Streetscape Darlington Blvd. Centrefield Dr $ $ $ $ $ $354,77 $ $ $ $ $354,77 $184,12 $ $ $169, Highway 2 Streetscape Centrefield Dr. Prestonvale Rd $ $ $ $ $ $72,1 $ $ $ $ $72,1 $374,45 $ $ $345, Highway 2 Streetscape Prestonvale Rd. Trulls Rd $ $ $ $ $ $839,688 $ $ $ $ $839,688 $436,638 $ $ $43,5 115 Highway 2 Streetscape Trulls Rd. Maplefield Drive $ $ $ $ $ $95,279 $ $ $ $ $95,279 $47,745 $ $ $434, Highway 2 Streetscape Richard Gay Ave. Courtice Rd $ $ $ $ $ $688,843 $ $ $ $ $688,843 $358,198 $ $ $33, Highway 2 Streetscape Courtice Rd. Hancock Rd. (Realigned) $ $ $ $ $ $582,952 $ $ $ $ $582,952 $33,135 $ $ $279, Nash Rd. 15m West of Harry Gay Dr. Hancock Rd $447,52 $222,575 $94,634 $ $ $54,881 $ $ $ $ $819,592 $96,24 $ $ $723, Nash Road\Centrefield Drive (signals) N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $97,425 $ $ $164, Nash Road\Varcoe Road (signals) N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $97,425 $ $ $164, Osbourne Rd. Solina Rd. South Service Rd $449,371 $27,546 $88,244 $29,17 $ $51,175 $ $ $ $ $825,56 $243,223 $ $ $582, Presonvale Rd. Railroad Crossing at CPR Level Crossing N/A $ $ $ $ $ $ $539,994 $ $ $ $539,994 $ $ $ $539, Prestonvale Rd. CPR Level Crossing 262m S. Southfield Ave ,38. $1,68,439 $742,87 $315,852 $14,49 $ $183,173 $ $ $ $ $2,954,744 $334,275 $ $ $2,62, Prestonvale Rd. Sidewalk Bloor St. Meadowglade Rd $ $ $75,442 $ $ $ $ $ $ $ $75,442 $ $ $ $75, Regional Rd. 34 Sidewalk Nash Rd. North Urban Boundary ,75. $295,28 $362,61 $157,265 $ $ $1,219 $ $ $ $ $825,113 $ $ $ $825, Tooley Rd. Sidewalk Nash Rd. Adelaide Ave ,18.4 $ $ $194,437 $ $ $ $ $ $ $ $194,437 $ $ $ $194, Trulls Rd. 23m South of Yorkville Dr. Reg. Rd $1,41,773 $518,149 $22,35 $72,825 $ $127,762 $ $ $ $ $1,98,815 $183,373 $ $ $1,797, Trulls Rd. (Rural Updgrade) Bloor St. (Reg. Rd. 22) Baseline Rd ,825. $839,778 $ $ $ $ $ $ $ $ $ $839,778 $634,462 $ $ $25, Trulls Rd. Sidewalk Sandringham Dr. Highway $ $ $98,17 $ $ $ $ $ $ $ $98,17 $ $ $ $98,17 13 West Townline Rd. Sidewalk Dudley Court South Regional Urban Limit $65,867 $8,953 $35,11 $ $ $2,281 $ $ $ $ $184,211 $ $ $ $184, Arthur St. CPR Level Crossing 1.13km N. of CPR ,131. $766,945 $793,653 $172,76 $113,764 $ $118,427 $ $34,699 $ $ $1,999,563 $69,531 $ $ $1,93, Arthur St. 1.2 km North Andrew Street Conc. Rd $324,816 $336,127 $72,877 $48,181 $ $5,156 $ $14,696 $ $ $846,853 $54,53 $ $ $36, Arthur St. Railroad Crossing at C.P.R Level Crossing N/A $ $ $ $ $ $ $539,994 $ $ $ $539,994 $ $ $ $539, Conc. Rd. 3 RR 17 Arthur St $1,143,572 $528,168 $224,566 $74,233 $ $13,233 $ $ $ $ $2,1,772 $212,88 $ $ $1,887, Grady Dr. Structure At Foster Creek N/A $366, $ $ $ $ $ $ $94,997 $ $ $1,36,997 $ $ $ $1,36, Highway 2 Sidewalk 35/115 GO Parking Lot Rudell Rd $ $ $184,37 $ $ $ $ $ $ $ $184,37 $ $ $ $184, Highway 2 Sidewalk Newcastle Fire Hall Rudell Rd $ $ $99,316 $ $ $ $ $ $ $ $99,316 $ $ $ $99, Highway 2 Sidewalk Given Rd. Rudell Rd $137,994 $169,599 $73,558 $ $ $4,78 $ $ $ $ $385,93 $ $ $ $385, Highway 2 Streetlighting 35/115 GO Parking Lot Rudell Rd $ $ $ $195,88 $ $ $ $ $ $ $195,88 $ $ $ $195,88 14 King Ave./Baldwin St./North Street N/A N/A $ $ $ $ $ $ $261,654 $ $ $ $261,654 $11,72 $13,827 $ $29, Manvers Road (East Side Sidewalk) Mill St. CPR $ $ $21, $ $ $ $ $ $ $ $21, $ $ $21, $ 142 Newcastle Streetscape Phase 1 North St. Mill St $ $ $ $ $ $661,34 $ $ $ $ $661,34 $33,67 $ $ $33, Newcastle Streetscape Phase 2 Mill St. Beaver St $ $ $ $ $ $469,82 $ $ $ $ $469,82 $234,541 $ $ $234, Newcastle Streetscape Phase 3 Beaver St. Arthur St $ $ $ $ $ $48,624 $ $ $ $ $48,624 $24,312 $ $ $24, North St. Sidewalk George St. Remi Court $ $ $33,424 $ $ $ $ $ $ $ $33,424 $ $ $ $33, Regional Rd. 17 Sidewalk CPR Conc. Rd ,61. $ $ $37,497 $ $ $ $ $ $ $ $37,497 $ $ $ $37, Regional Rd. 17 Sidewalk Remi Court Conc. Rd ,61. $ $ $37,497 $ $ $ $ $ $ $ $37,497 $ $ $ $37, Regional Rd. 17 Streetlighting Remi Court Conc. Rd ,61. $ $ $ $326,685 $ $ $ $ $ $ $326,685 $ $ $ $326, Rudell Rd. Grady Drive C.P.R $655,624 $299,152 $127,193 $42,45 $ $73,763 $ $ $5, $ $1,247,778 $ $ $ $1,247, Rudell Rd. Sidewalk Sunset Blvd. Hart Blvd $ $ $43, $ $ $ $ $ $ $ $43, $ $ $43, $ 151 Toronto St. Mill St. CNR Level Crossing ,115. $1,727,755 $797,977 $339,283 $112,154 $ $196,761 $ $ $ $ $3,173,93 $251,56 $ $ $2,922, Toronto St. Culvert (9355) at Foster Creek N/A $ $ $ $ $ $ $ $238,661 $ $25, $263,661 $158,197 $ $ $15, Toronto St./Mill St. Intersection N/A N/A $ $ $ $ $ $ $179,4 $ $ $ $179,4 $89,7 $44,85 $ $44,85 Total $61,152,741 $29,524,389 $16,758,678 $8,7,399 $1,693,817 $19,368,955 $31,889,26 $174,46,752 $155,383,336 $154,883,336 $154,397,493 $19,49,35 $565,677 $9,6,382 $125,281,399 Additional Works 1.1 Engineering/ Administration/ Monitoring of Capital Program (at 1.5% of development-related share) N/A $ $ $ $ $ $ $ $ $ $ $1,879,221 $ $ $ $1,879,221 Total $61,152,741 $29,524,389 $16,758,678 $8,7,399 $1,693,817 $19,368,955 $31,889,26 $174,46,752 $155,383,336 $154,883,336 $156,276,714 $19,49,35 $565,677 $9,6,382 $127,16,62

161 157 Appendix C Table 3 - Page 1 Municipality Of Clarington Roads & Related Development-Related Capital Project Types & Descriptions Road Works 1.1 Semi Urban to Urban Collector 1.2 Rural to Urban Collector 1.3 Urban Collector Road Widening 1.4 Semi Urban Local Residential to Urban Local Residential 1.5 Urban Local Reconstruction 1.6 Widening and Fully Urbanize Rural Collector 1.7 Widening and Half Urbanize Rural Collector 1.8 New Two Lane Urban Collector 1.9 Road Oversizing 1.11 Rural Upgrade 1.12 New Four Lane Urban Collector 1.13 Rural Collector to Rural Arterial 1.14 New Two Lane Rural Collector Sidewalk & Cycling Facility Works 2.1 Fill Ditch and Pour Curb to Construct Sidewalk 2.2 Pour Curb and Grade to Construct Sidewalk 2.3 Tie Sidewalk into Existing Cross Section 2.4 Fill Ditch and Pour Curb to Construct Multi Use Path 2.5 Multi-use Path in Urban Boulevard through Undeveloped Area 2.6 Multi-use Path in Urban Boulevard through Developed Area 2.7 One-way In-boulevard Cycling Facility Parallel to Sidewalk 2.8 Widen Rural Road for Cycling Lanes/Paved Shoulders Street Lighting Works 3.1 Lighting for Urban Arterial Road (both sides - 5 m spacing) 3.2 Decorative Street Lighting (double hung in median - 5 m spacing) 3.3 Decorative Street Lighting (both sides - 35 m spacing 3.4 Lighting for Collector Road (single side - 5 m spacing) 3.5 Lighting for Rural Arterial Road (single side - 5 m spacing) 3.6 Lighting on Existing HP's for Arterial Road (one side - 7 m spacing) 3.7 Walkway Lighting (one side - 3m spacing)

162 158 Appendix C Table 3 - Page 2 Municipality Of Clarington Roads & Related Development-Related Capital Project Types & Descriptions Intersection Works 4.1 Signalize Intersection - No Road Improvements 4.2 Upgrade Signalized Intersection - Road Widening, Sidewalks and Resurfacing 4.3 Signalize Intersection - With Road Widening 4.4 Railway Level Crossing Improvements Bridge Structure Works 5.1 Structure - Rail Underpass - Collector\Arterial (14 m ultimate road width) 5.2 Structure - Rail Overpass - Collector\Arterial (14 m ultimate road width) 5.3 Structure - Creek Crossing - Major (collector\arterial road, 3 span) 5.4 Structure - Creek Crossing - Minor (local or rural road, single span) Streetscape Works 6.11 Townline Rd. to Darlington Blvd., Courtice 6.12 Darlington Blvd. To Centrefield Dr., Courtice 6.13 Farewell Creek Bridge (Centrefield to Prestonvale Rd.), Courtice 6.14 Prestonvale Rd. to Trulls Road, Courtice 6.15 Trulls Road to Maplefield St. (MCA), Courtice 6.16 Maplefield Street to Courtice Road, Courtice 6.17 Courtice Road to Hancock Road, Courtice 6.2 Streetscaping Established Corridor 6.3 Streetscaping in Developing Corridor 6.4 Tree Planting Both Sides in Boulevard Culvert Works 8.1 Extend Concrete Box Culvert 8.2 Replace and Extend Concrete Box Culvert

163 159 Appendix C Table 4 Municipality Of Clarington Roads And Related Summary Of Other Roads And Related Projects Engineered Services Studies & Non Site-Specific Improvements Service - Other Roads and Related Projects Year Gross Project Cost Grants/Subsidies/ Other Recoveries Ineligible Costs Net Municipal Cost Replacement & BTE Shares $ - $ - $ - $ - $ - $ - $ - $ 833,4 $ 833,4 Ineligible Costs % Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 231 Lambs Road Interchange Business Case Study 216 $ 25, $ - 25, $ $ - $ 25, $ - $ 25, $ - Bowmanville Waterfront Redevelopment Transportation Network Needs and Feasibility Study 218 $ 5, $ - 5, $ $ - $ 5, $ - $ 5, $ - Active Transportation and Trails Master Plan 218 $ 5, $ - 5, $ $ - $ 5, $ - $ 5, $ - Transportation Master Plan Study Update 22 $ 5, $ - 5, $ $ - $ 5, $ - $ 5, $ - Environmental Study Report to Establish an East/West Transportation Corridor North of Highway No $ 1, $ - 1, $ $ - $ 1, $ - $ 1, $ - Environmental Study Report to Establish an East/West Transportation Corridor South of Highway No $ 1, $ - 1, $ $ - $ 1, $ - $ 1, $ - Development Traffic Monitoring Studies for Development Charge Project Implementation $ 1, $ - 1, $ $ - $ 1, $ - $ 1, $ - Erosion Protection Works $ 2,5, $ - 2,5, $ $ - $ 1,666,6 $ 133,34 $ 1,533,26 $ - Subtotal Engineered Services Studies & Non Site-Specific Improvements $ 3,2, $ - 3,2, $ $ - $ 2,366,6 $ 133,34 $ 2,233,26 $ - Recovery of Green Road Debenture Service - Other Roads and Related Projects Year Ineligible Costs DC Eligible DC Eligible Gross Project Grants/Subsidies/ Ineligible Costs Total DC Eligible DC Eligible Net Municipal Cost Replacement & BTE Costs Available Costs 215- Cost Other Recoveries % Reduction Costs Costs Post 231 Shares DC Reserves 224 Principal Payment 215 $ 341, $ - $ 341, $ - $ - $ 341, $ - $ 341, $ - Principal Payment 216 $ 352, $ - $ 352, $ - $ - $ 352, $ - $ 352, $ - Principal Payment 217 $ 363, $ - $ 363, $ - $ - $ 363, $ - $ 363, $ - Principal Payment 218 $ 374, $ - $ 374, $ - $ - $ 374, $ - $ 374, $ - Principal Payment 219 $ 385, $ - $ 385, $ - $ - $ 385, $ - $ 385, $ - Principal Payment 22 $ 397, $ - $ 397, $ - $ - $ 397, $ - $ 397, $ - Principal Payment 221 $ 41, $ - $ 41, $ - $ - $ 41, $ - $ 41, $ - Principal Payment 222 $ 422, $ - $ 422, $ - $ - $ 422, $ - $ 422, $ - Principal Payment 223 $ 435, $ - $ 435, $ - $ - $ 435, $ - $ 435, $ - Principal Payment 224 $ 449, $ - $ 449, $ - $ - $ 449, $ - $ 449, $ - Principal Payment 225 $ 463, $ - $ 463, $ - $ - $ 463, $ - $ 463, $ - Principal Payment 226 $ 477, $ - $ 477, $ - $ - $ 477, $ - $ 477, $ - Principal Payment 227 $ 492, $ - $ 492, $ - $ - $ 492, $ - $ 492, $ - Principal Payment 228 $ 57, $ - $ 57, $ - $ - $ 57, $ - $ 57, $ - Principal Payment 229 $ 521,6 $ - $ 521,6 $ - $ - $ 521,6 $ - $ 521,6 $ - Subtotal Recovery of Green Road Debenture $ 6,388,6 $ - $ 6,388,6 $ - $ - $ 6,388,6 $ - $ 6,388,6 $ - Service - Other Roads and Related Projects Year Gross Project Cost Grants/Subsidies/ Other Recoveries Net Municipal Cost Ineligible Costs Replacement & BTE Shares Ineligible Costs % Reduction Total DC Eligible Costs DC Eligible Costs Available DC Reserves DC Eligible Costs DC Eligible Costs Post 231 TOTAL Other Roads Related Projects $ 9,588,6 $ - $ 9,588,6 $ 833,4 $ - $ 8,755,2 $ 133,34 $ 8,621,86 $ -

164 16 Appendix C Table 5 Municipality Of Clarington Summary Of Unadjusted Residential And Non-Residential Delopment Charges Roads And Related Services Ultimate Year Growth in Population in New Units 56,683 Ultimate Growth in Square Meters Population-Related & Major Office 274,87 Industrial 567,186 Total 841,993 Development-Related Capital Program in Hundreds of Thousands of Dollars Total Gross Cost Grants/ Subsidies and Other Contributions BTE Share Available DC Reserves Post 231 Total Cost Eligible For DC Recovery Residential Share (Percentage) Residential Share (Dollars) Non- Residential Share (Percentage) Non- Residential Share (Dollars) Roads and Related Projects $154, $ $19,49.3 $9,6.38 $. $125, % $11, % $23, Additional Works $1, $. $. $. $. $1, % $1, % $ Other Roads and Related Projects $9,588.6 $. $833.4 $ $. $8, % $7, % $1, Total Roads And Related $165, $ $2, $9, $. $135, $11, $25, Residential Unadjusted Development Charge Per Capita $1, Non-Residential Population-Related & Major Office Share of Non-Residential Capital Program 51% $13,22.12 Unadjusted Development Charge Per Square Metre $47.39 Non-Residential Industrial Share of Non-Residential Capital Program 49% $12,369.2 Unadjusted Development Charge Per Square Metre $21.81

165 161 Appendix C Table 6 Municipality Of Clarington Cashflow And Determination Of Development Charge Roads And Related Residential Development Charge Roads & Related OPENING CASH BALANCE $. $3,391.4 ($3,43.6) ($6,492.3) ($1,686.) ($14,38.4) ($21,828.9) ($33,92.4) ($38,738.4) Residential Funding Requirements - Roads & Related: Non Inflated $83. $9,776. $6,977.1 $7,896.4 $7,226.4 $1,549.4 $14,15.7 $9,41.2 $8, Green Road Principle Payment (1) $277.2 $286.2 $295.1 $34.1 $313. $322.8 $333.3 $343.1 $ Roads & Related: Inflated $36.2 $1,257.7 $7,554.1 $8,683.7 $8,135.1 $11,97.2 $16,269.3 $11,152.5 $1,377.2 New Residential Development - Population Growth in New Units 1,77 1,659 2,157 2,28 2,261 2,312 2,367 3,364 3,477 Revenue - DC Receipts: Inflated $3,839.7 $3,67.8 $4,868.2 $5,83. $5,39.1 $5,537.4 $5,782.5 $8,382.6 $8,837.4 Interest - Interest on Opening Balance $. $118.7 ($187.2) ($357.1) ($587.7) ($787.) ($1,2.6) ($1,865.6) ($2,13.6) - Interest on In-year Transactions $6.9 ($181.1) ($73.9) ($99.) ($77.7) ($176.9) ($288.4) ($76.2) ($42.3) - Interest Payments on Green Road Project ($149.) ($145.6) ($141.8) ($136.9) ($131.) ($123.9) ($115.7) ($16.4) ($96.1) Total Revenue $3,751.6 $3,462.7 $4,465.4 $4,49. $4,512.7 $4,449.6 $4,177.8 $6,334.5 $6,568.4 Closing Cash Balance $3,391.4 ($3,43.6) ($6,492.3) ($1,686.) ($14,38.4) ($21,828.9) ($33,92.4) ($38,738.4) ($42,547.1) Note (1) Principle payment not inflated Roads & Related TOTAL OPENING CASH BALANCE ($42,547.1) ($42,745.1) ($42,491.8) ($43,417.5) ($39,65.8) ($34,482.) ($25,89.2) ($14,776.6) Residential Funding Requirements - Roads & Related: Non Inflated $83. $9,776. $6,977.1 $7,896.4 $7,226.4 $1,549.4 $14,15.7 $9,41.2 $8, Green Road Principle Payment1 $277.2 $286.2 $295.1 $34.1 $313. $322.8 $333.3 $343.1 $ Roads & Related: Inflated $7,123.7 $7,179.8 $8,887.6 $6,162.8 $5,71.7 $3,386.8 $2,173.9 $. $125,385.3 New Residential Development - Population Growth in New Units 3,592 3,71 3,831 4,455 4,62 4,79 4,965 5,145 56,683 Revenue - DC Receipts: Inflated $9,312.3 $9,81.6 $1,333.2 $12,256.6 $12,964.7 $13,71.6 $14,495.8 $15,321.7 $149,516.2 Interest - Interest on Opening Balance ($2,34.1) ($2,351.) ($2,337.) ($2,388.) ($2,18.8) ($1,896.5) ($1,424.) ($812.7) ($22,727.1) - Interest on In-year Transactions $38.3 $46. $25.3 $16.6 $126.9 $18.7 $215.6 $268.1 $53. - Interest Payments on Green Road Project ($84.7) ($72.5) ($59.5) ($45.8) ($31.4) ($16.1) $. $. ($1,456.3) Total Revenue $6,925.8 $7,433.1 $7,961.9 $9,929.5 $1,879.5 $11,978.6 $13,287.5 $14,777.1 $125,385.8 Closing Cash Balance ($42,745.1) ($42,491.8) ($43,417.5) ($39,65.8) ($34,482.) ($25,89.2) ($14,776.6) $ Adjusted Charge Per Capita $2,169.3 Allocation of Capital Program Residential Sector 81.3% Non-Residential Sector 18.7% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

166 162 Appendix C Table 7 Municipality Of Clarington Cashflow And Determination Of Development Charge Roads And Related Non-residential Development Charge: Industrial Development Roads & Related Opening Cash Balance $. $277.1 ($558.8) ($1,12.2) ($1,597.2) ($2,127.4) ($2,568.2) ($3,474.2) ($3,853.9) Residential Funding Requirements - Roads & Related: Non Inflated $9.3 $1,95.4 $781.8 $884.8 $89.7 $1,182.1 $1,585.6 $1,54.4 $ Green Road Principle Payment (1) $31.1 $32.1 $33.1 $34.1 $35.1 $36.2 $37.3 $38.4 $ Roads & Related: Inflated $4.4 $1,149.4 $846.4 $973. $911.5 $1,341.2 $1,823. $1,249.6 $1,162.7 New Residential Development - Population Growth in New Units 13,7 13,972 18,28 18,55 19,5 39,2 4,343 39,57 4,1 Revenue - DC Receipts: Inflated $329.1 $342.3 $45.5 $472.8 $495.3 $1,39.6 $1,91.3 $1,77.6 $1,128.5 Interest - Interest on Opening Balance $. $9.7 ($3.7) ($55.7) ($87.8) ($117.) ($141.3) ($191.1) ($212.) - Interest on In-year Transactions $5.1 ($22.2) ($1.9) ($13.8) ($11.4) ($8.3) ($2.1) ($4.7) ($.9) - Interest Payments on Green Road Project ($16.7) ($16.3) ($15.9) ($15.3) ($14.7) ($13.9) ($13.) ($11.9) ($1.8) Total Revenue $317.5 $313.5 $393. $388. $381.3 $9.4 $917. $869.9 $94.8 Closing Cash Balance $277.1 ($558.8) ($1,12.2) ($1,597.2) ($2,127.4) ($2,568.2) ($3,474.2) ($3,853.9) ($4,111.9) Note 1: Principle payment not inflated Roads & Related TOTAL Opening Cash Balance ($4,111.9) ($3,956.3) ($3,74.3) ($3,641.) ($3,377.3) ($2,994.1) ($2,269.7) ($1,31.1) Residential Funding Requirements - Roads & Related: Non Inflated $633.7 $625.4 $766. $59.1 $458.9 $251.6 $181. $. $11, Green Road Principle Payment (1) $4.9 $42.2 $43.5 $44.8 $46.2 $47.5 $. $. $ Roads & Related: Inflated $798.2 $84.5 $995.9 $69.5 $639.9 $379.5 $243.6 $. $14,49.3 New Residential Development - Population Growth in New Units 41,2 42,3 43,61 37,799 38,7 39,6 4,5 41, ,186 Revenue - DC Receipts: Inflated $1,182.7 $1,238.6 $1,32.2 $1,151.5 $1,22.5 $1,255.1 $1,39.3 $1,368. $16,436.9 Interest - Interest on Opening Balance ($226.2) ($217.6) ($25.7) ($2.3) ($185.8) ($164.7) ($124.8) ($72.1) ($2,222.9) - Interest on In-year Transactions $6.7 $7.6 $5.4 $8.1 $9.8 $15.3 $18.7 $23.9 $8.2 - Interest Payments on Green Road Project ($9.5) ($8.1) ($6.7) ($5.1) ($3.5) ($1.8) $. $. ($163.2) Total Revenue $953.8 $1,2.5 $1,95.2 $954.2 $1,23.1 $1,13.9 $1,23.1 $1,319.9 $14,59. Closing Cash Balance ($3,956.3) ($3,74.3) ($3,641.) ($3,377.3) ($2,994.1) ($2,269.7) ($1,31.1) $ Adjusted Charge Per Square Metre $24.2 Allocation of Capital Program Residential Sector 81.3% Non-Residential Sector 18.7% Industrial Share of Non-Res Sector 48.7% Non-Industrial Share of Non-Res Sector 51.3% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

167 163 Appendix C Table 8 Municipality Of Clarington Cashflow And Determination Of Development Charge Roads And Related Non-residential Development Charge: Commercial & Major Office Development Roads & Related Opening Cash Balance $. $348.6 ($466.2) ($1,79.6) ($1,847.9) ($2,576.) ($3,399.) ($4,754.8) ($5,311.) Residential Funding Requirements - Roads & Related: Non Inflated $9.8 $1,153.2 $823. $931.5 $852.4 $1,244.4 $1,669.3 $1,11.1 $1,9.2 - Green Road Principle Payment (1) $32.7 $33.8 $34.8 $35.9 $36.9 $38.1 $39.3 $4.5 $ Roads & Related: Inflated $42.5 $1,21. $891.1 $1,24.4 $959.6 $1,412. $1,919.2 $1,315.6 $1,224.1 New Residential Development - Population Growth in New Units 7,493 7,72 6,1 6,143 6,278 12,87 13,142 16,873 17,37 Revenue - DC Receipts: Inflated $42.4 $421.9 $335.3 $35.1 $365. $763.2 $794.9 $1,41. $1,93.1 Interest - Interest on Opening Balance $. $12.2 ($25.6) ($59.4) ($11.6) ($141.7) ($186.9) ($261.5) ($292.1) - Interest on In-year Transactions $6.3 ($21.7) ($15.3) ($18.5) ($16.4) ($17.8) ($3.9) ($7.6) ($3.6) - Interest Payments on Green Road Project ($17.6) ($17.2) ($16.7) ($16.1) ($15.4) ($14.6) ($13.6) ($12.5) ($11.3) Total Revenue $391.1 $395.3 $277.7 $256. $231.6 $589.1 $563.4 $759.4 $786.1 Closing Cash Balance $348.6 ($466.2) ($1,79.6) ($1,847.9) ($2,576.) ($3,399.) ($4,754.8) ($5,311.) ($5,749.) Note 1: Principle payment not inflated Roads & Related TOTAL Opening Cash Balance ($5,749.) ($5,763.5) ($5,724.8) ($5,822.8) ($5,263.4) ($4,527.4) ($3,374.1) ($1,91.9) Residential Funding Requirements - Roads & Related: Non Inflated $667.1 $658.4 $86.4 $536. $483.2 $264.9 $19.5 $. $12, Green Road Principle Payment (1) $43.1 $44.4 $45.7 $47.2 $48.6 $5. $. $. $ Roads & Related: Inflated $84.3 $847. $1,48.4 $727. $673.7 $399.5 $256.4 $. $14,79.9 New Residential Development - Population Growth in New Units 17,865 18,45 18,993 23,442 24,255 25,11 25,965 26,9 274,87 Revenue - DC Receipts: Inflated $1,146.7 $1,25. $1,268.4 $1,596.8 $1,685.2 $1,779.5 $1,876.9 $1,983.4 $18,18.8 Interest - Interest on Opening Balance ($316.2) ($317.) ($314.9) ($32.3) ($289.5) ($249.) ($185.6) ($15.1) ($3,154.2) - Interest on In-year Transactions $5.4 $6.3 $3.8 $15.2 $17.7 $24.1 $28.4 $34.7 $1.1 - Interest Payments on Green Road Project ($1.) ($8.6) ($7.) ($5.4) ($3.7) ($1.9) $. $. Total Revenue $825.9 $885.7 $95.4 $1,286.4 $1,49.7 $1,552.7 $1,719.7 $1,913. $14,793. Closing Cash Balance ($5,763.5) ($5,724.8) ($5,822.8) ($5,263.4) ($4,527.4) ($3,374.1) ($1,91.9) $ Adjusted Charge Per Square Metre $53.71 Allocation of Capital Program Residential Sector 81.3% Non-Residential Sector 18.7% Industrial Share of Non-Res Sector 48.7% Non-Industrial Share of Non-Res Sector 51.3% Rates for 215 Inflation Rate 2.% Interest Rate on Positive Balances 3.5% Interest Rate on Negative Balances 5.5%

168 164 Appendix D Reserve Funds

169 165 Appendix D Development Charges Reserve Funds The DCA requires that a reserve fund be established for each service for which development charges are collected. Table 1 presents the reserve fund balances that are available to help fund the development-related capital costs identified in this study. The opening balances of the development charges reserve funds as at December 31, 214, have been adjusted to account for current commitments to projects. All of the available reserve fund balances are therefore accounted for in this study. As shown on Table 1, the December 31, 214 total reserve fund balance was approximately $11.6 million. The application of the available monies in each of the reserve funds is discussed in the appendix section related to each service. These funds are assigned to projects in the initial years of the capital program for each service. This has the effect of reducing and deferring capital costs brought forward to the development charge calculation and the cash flow analysis.

170 166 Appendix D Table 1 Municipality of Clarington Development Charge Reserve Fund Balance By Account Year Ending December 31, 214 Service Reserve Fund Balance as of Dec Capital Budget Draws Uncommitted Reserve Funds Library Service ($43,364.) $. ($43,364.) Emergency & Fire Services $2,69,17. $. $2,69,17. Indoor Recreation ($3,829,976.) $. ($3,829,976.) Local Park Development & Related Facilities $715,995. $. $715,995. Operations $1,72,913. $. $1,72,913. Parking $27,934. $. $27,934. General Government $238,595. $. $238,595. Roads & Related $9,938,742. ($745,2.) $9,193,722. Total Development Charge Reserves $11,62,946. ($745,2.) $1,317,926. Note (1): Capital budget draws exclude the projects included in the capital program

171 167 Appendix E Long-Term Capital And Operating Impacts

172 168 Appendix E Table 1 Municipality Of Clarington Estimated Net Operating Cost Of The Proposed Development-Related Capital Program (in constant 215 dollars) Estimated Operating Costs in Hundreds of Thousands of Dollars Library Service Net Cost in 215 Dollars Unit Library Service Total $15. $21. $21. $21. $21. $21. $21. $21. $7. $7. Courtice Library Expansion $35 per sq.ft. $15. $21. $21. $21. $21. $21. $21. $21. $. $. New Library Facility $35 per sq.ft. $. $. $. $. $. $. $. $. $7. $7. Emergency & Fire Services Net Cost in 215 Dollars Unit Emergency & Fire Services Total $. $. $. $225. $225. $225. $9. $9. $2,7. $2,7. Facility Expansion $15 per sq.ft. $. $. $. $225. $225. $225. $225. $225. $225. $225. Expansion of Headquarters #1 (4,5 square feet and F&E) $15 per sq.ft. $. $. $. $. $. $. $675. $675. $675. $675. New Station #6 in Bowmanville (12, sf, 1ha land, and F&E) $15 per sq.ft. $. $. $. $. $. $. $. $. $1,8. $1,8. Indoor Recreation Net Cost in 215 Dollars Unit Indoor Recreation Total $. $2. $2. $2. $2. $2. $2. $1,38. $1,38. $1,38. Provision for Additional Indoor Recreation Space $2 per sq.ft. $. $. $. $. $. $. $. $1,36. $1,36. $1,36. Clarington Fitness Centre Renovations (Growth Related) $2 per sq.ft. $. $2. $2. $2. $2. $2. $2. $2. $2. $2. Park Development & Related Facilities Net Cost in 215 Dollars Unit Park Development & Related Facilities Total $3.3 $38.1 $22.5 $24.9 $3. $6.8 $161. $125. $56. $144.6 Total Park Development & Facilities Program per $1, of total $3 infastructure value $3.3 $38.1 $22.5 $24.9 $3. $6.8 $161. $125. $56. $144.6 Operations Net Cost in 215 Dollars Unit Operations Total $5.9 $14.5 $11.5 $32.8 $7.8 $3.9 $. $2. $3. $45. Total Buildings & Fleet New Infrastructure $1 per $1, of total infastructure value $5.9 $14.5 $11.5 $32.8 $7.8 $3.9 $. $2. $3. $45. Parking Net Cost in 215 Dollars Unit Parking Total $1.1 $. $7.8 $. $. $25.4 $1. $2. $. $. Total Parking Infrastructure per $1. of new $.5 infastructure $1.1 $. $7.8 $. $. $25.4 $1. $2. $. $. General Government Net Cost in 215 Dollars Unit General Government Total $9 $9 $9 $1 $1 $1 $1 $1 $1 $1 Additional staffing/ consulting fees for growth-related studies $9 $9 $9 $1 $1 $1 $1 $1 $1 $1 Roads & Related Net Cost in 215 Dollars Unit Roads & Related Total $134.3 $267.3 $44.1 $617. $798.1 $983.3 $1,172.9 $1,448.8 $1,733.9 $2,28.4 Roads and Related Projects $225 per household $134.3 $267.3 $44.1 $617. $798.1 $983.3 $1,172.9 $1,448.8 $1,733.9 $2,28.4 Total Estimated Operating Costs $366.6 $639.9 $81.9 $1,229.7 $1,39.9 $1,628.4 $2,564.9 $4,185.7 $6,672.8 $7,98.

173 169 Appendix E Table 2 - Page 1 Municipality Of Clarington Summary Of Tax Supported Funding Requirements Net Capital Cost of Development-Related Projects in Hundreds of Thousands of Dollars Library Service Total Total Net Cost (Note 1) 1, , , , ,781.4 Net Cost From Development Charges (Note 2) 1, , ,352.1 Net Cost From Non-DC Sources , , Discount Portion (Note 3) Available DC Reserves (Note 4) Replacement & Benefit to Existing , , For Post 224 Growth (Note 5) , ,463.3 Emergency & Fire Services Total Total Net Cost (Note 1) ,46.. 7, ,718.5 Net Cost From Development Charges (Note 2) , , ,11.4 Net Cost From Non-DC Sources , , Discount Portion (Note 3) Available DC Reserves (Note 4) , Replacement & Benefit to Existing For Post 224 Growth (Note 5) , ,326.5 Indoor Recreation Total Total Net Cost (Note 1) 6,87. 2,551. 5,136. 1,649. 1,724. 1, ,647. 1, ,622. Net Cost From Development Charges (Note 2) 6, , , , , , , , ,35.9 Net Cost From Non-DC Sources , , Discount Portion (Note 3) , , Available DC Reserves (Note 4) Replacement & Benefit to Existing For Post 224 Growth (Note 5) , ,53.5 Park Development & Related Facilities Total Total Net Cost (Note 1) 1,1. 1, ,. 2,25. 5,365. 4,165. 1,865. 4,82. 23,1. Net Cost From Development Charges (Note 2) , , , , ,71.4 Net Cost From Non-DC Sources ,66.1 1,865. 4,82. 11, Discount Portion (Note 3) , Available DC Reserves (Note 4) Replacement & Benefit to Existing For Post 224 Growth (Note 5) , , ,338. 8,26.1 Operations Total Total Net Cost (Note 1) , , , ,. 3. 4,5. 14,444. Net Cost From Development Charges (Note 2) , , ,183. 7,854.3 Net Cost From Non-DC Sources , , ,317. 6, Discount Portion (Note 3) , Available DC Reserves (Note 4) , , Replacement & Benefit to Existing , , For Post 224 Growth (Note 5) ,867. 1,867. Note 1: For total development-related capital program see Appendix B. Note 2: Share of capital program to be funded from development charges if calculated rates are fully implemented Note 3: Mandatory 1% reduction for applicable services Note 4: Portion of development-related capital program identified as available DC reserves (to be funded from present Development Charge reserve fund balances). Note 5: Post 224 development-related net capital costs may be eligible for development charges in future DC by-laws, but interim financing of this share may be required

174 17 Appendix E Table 2 - Page 2 Municipality Of Clarington Summary Of Tax Supported Funding Requirements Net Capital Cost of Development-Related Projects in Hundreds of Thousands of Dollars Parking Total Total Net Cost (1) Net Cost From Development Charges (2) Net Cost From Non-DC Sources Discount Portion (3) Available DC Reserves (4) Replacement & Benefit to Existing For Post 224 Growth (5) General Government Total Total Net Cost (1) , ,585. 5,795. Net Cost From Development Charges (2) ,577.4 Net Cost From Non-DC Sources ,558. 2, Discount Portion (3) Available DC Reserves (4) Replacement & Benefit to Existing For Post 224 Growth (5) , ,399.5 Roads And Related (6) Total Total Net Cost (1) 8, , , ,56.2 9, , , , ,994. 8, ,624.7 Net Cost From Development Charges (2) , , ,86.6 9, , , , , , ,672.7 Net Cost From Non-DC Sources 7,986. 5, ,662. 2, ,15.8 2,88.3 1,686. 1, , Discount Portion (3) Available DC Reserves (4) 6,64.1 2, , Replacement & Benefit to Existing 1, , , , , ,872. 1, , , For Post 224 Growth (5) Total Municipal Services Total Total Net Cost (1) 18, , , ,62. 14, ,7.3 61, , , , ,831.6 Net Cost From Development Charges (2) 8, , , , , , , ,95. 11, , ,19.7 Net Cost From Non-DC Sources 1,83. 7,85.5 4, , , , , ,24.7 2, , , Discount Portion (3) , ,16.3 8, Available DC Reserves (4) 8, , , Replacement & Benefit to Existing 1,375. 3, , , , ,472. 1, , ,8.4 - For Post 224 Growth (5) , ,57.1 1, , ,819.9 Note (1) For total development-related capital program see Appendix B for general services and Appendix C for Roads & Related services. Note (2) Share of capital program to be funded from development charges if calculated rates are fully implemented Note (3) Mandatory 1% reduction for applicable services Note (4) Portion of development-related capital program identified as available DC reserves (to be funded from present Development Charge reserve fund balances). Note (5) Post 224 development-related net capital costs may be eligible for development charges in future DC by-laws, but interim financing of this share may be required Note (6) The Roads and Related Capital Program extends to 231, however only the ten-year funding requirements are shown in this table. The total gross cost from amounts to $ million and the total net cost from DCs amounts to $ million

175 171 Appendix F Local Service Definitions

176 172 Appendix F Local Service Definitions The following guidelines set out in general terms the size and nature of engineered infrastructure and park development capital costs and facilities that are included in the Municipality of Clarington s Development Charge Study, as a project to be eligible to be funded in part by development charges: 1. The project will be required to be listed in the most current Municipality of Clarington Development Charges Study as amended through the annual capital budget process. 2. If any infrastructure does not add any additional capacity over and above the capacity requirement for that development, these projects are assumed to be the sole responsibility of the developer. 3. Infrastructure that provides servicing or capacity for more than one development is not necessarily fully or partially funded from development charges. If a project is considered fully or partially local in nature, the Municipality will require the benefiting land owners to fund the works directly. The following policy guidelines are general principles by which staff will be guided in considering development applications. However, each application will be considered on its own merits having regard to, among other factors, the nature, type and location of the development in any existing development and proposed development in its surrounding area these policy guidelines, the location and type of services required and their relationship to the proposed development and to existing and proposed development in the area, and subsection 59(2) of the Development Charges Act, These local service policy guidelines are subject to review and amendment by the Municipality which may be independent of an amendment or update to the Municipality s Development Charge By-laws. The detailed engineering requirements for all work and/or development are governed by the Municipality of Clarington s Official Plan, or if not specified in the Official

177 173 Plan, by the approved detailed engineering standards or other master service study as deemed acceptable by the Municipality. The provision of local services is considered to be a direct developer responsibility under s.59 of the DCA and will (or may) be recovered under other agreement(s) with the land owner or developer. The issue of local services is being specifically considered for the services of: Roads & Related Stormwater Services Parkland Development 1. Roads & Related a. Roads: All roads internal to a development are a direct developer responsibility under s.59 of the DCA as a local service built to a width up to and including ten metres. Cost for roads constructed to a greater width are included in the road oversizing portion of the DC calculations, excluding property costs; All roads external to development lands but with development lot frontage are included in the DC calculations with a reduction for direct developer contributions of 5% for serviced frontages; and Roads within a development or external to the development but related to the development and within developable lands - are local services and a direct developer responsibility under s.59 of the DCA. b. Secondary Plans: All enhancements to a road internal to a subdivision over and above the current municipal standard as recommended by a completed secondary plan for the subject area are local services and are the direct responsibility of the developer. c. Traffic Signals and Intersection Improvements: Intersections with Regional Roads - Regional Responsibility if warrants are met; and

178 174 Intersection improvements and signalization on other roads due to development and growth-related traffic increases - included in the DC calculation. d. Streetlights and Sidewalks: Streetlights and sidewalks on Regional Roads - included in the Municipal DC or, in exceptional circumstances, may be direct developer responsibility through local service provisions (s.59 of DCA); and Streetlights and sidewalks on Municipal Roads - linked to road funding source. e. Noise Abatement Measures Internal to development - direct developer responsibility through local service provisions (s.59 of DCA); f. Street Tree Planting Street tree planting is considered a local area service and a direct responsibility of the developer. g. Land Acquisition for Road Allowances Land acquisition for roads - dedication under the Planning Act subdivision provisions (s.51) through development lands (up to a 26 metre right of way); in areas with limited or new development maybe include in DC calculation (to the extent eligible); if purchased in advance of dedication costs may be funded on an interim basis from the DC reserve fund with potential future reimbursement from developer contributions; and Land acquisition for grade separations (beyond normal dedication requirements) - to be included in the Municipality DC to the extent eligible. h. Other Enhancements within the Road Right of-way If through the Secondary Plan Process, or other similar development approval process or study, it is determined that enhancements, such as bike lanes, median landscaping, landscape strips, decorative lighting, or other similar works, are deemed necessary for a road, or road segment, that is within, or

179 175 related to, a plan of subdivision or within the area to which a plan relates, the capital of providing such works are deemed a local service and a direct developer responsibility under s.59 of the DCA ; and If these types of works are required on a road, or road segment, that the Municipality requires to be sized beyond the local collector standard of 1 metres, the Municipality will be responsible for the oversizing cost of the road structure only, not all or a share of any enhancements. 2. Stormwater Management (SWM) Facilities The costs of stormwater management facilities internal to a development plan and related to a development plan are considered to be a local service under the DCA and the associated costs are not included in the development charges calculation. Local SWM facilities would typically include: Stormwater management facilities servicing local drainage areas; Storm sewer oversizing associated with local drainage areas; and Oversized storm sewer works on existing roads. 3. Parkland Development For the purpose of parkland development, local service includes the requirement for the owner to undertake preparation of a conceptual park plan including proposed grading to demonstrate that the proposed park size, configuration and topography will allow for the construction of park facilities to the satisfaction of the Municipality. In addition, the owner is required to provide the park site graded in accordance with the park concept plan including storm water servicing. The park site must be fenced and seeded with a minimum cover of 2mm of topsoil. Servicing such as hydro, sanitary sewer and water should be stubbed at the property line along the park frontage. The Municipality also requires the owner to dedicate parkland or provide cash-in-lieu, consistent with the Planning Act provisions. All of these costs are deemed a direct responsibility of the owner and have not been included in the development charge calculation. With respect to other parkland development costs, the municipal policy is to include all other components of parkland development in the DC calculation, including detailed design and contract administration, finished grading, sodding, park furniture,

180 176 electrical, water, sanitary sewer, signage, plant material, walkways, play courts, parking lots, sports fields, playground equipment, water play equipment, recreational trails, park shelters, lighting, irrigation and field houses.

181 177 Appendix G Engineered Services Projects Detailed Maps (Available Under Separate Cover)

182 178 Appendix H 215 Development Charges By-Law

183 If this by-law is required in an alternate accessible format, please contact the Municipal Clerk at ext THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON BY-LAW NO to impose development charges against land in the Municipality of Clarington pursuant to the Development Charges Act, 1997 WHEREAS subsection 2(1) of the Development Charges Act, 1997, S.O. 1997, c.27 provides that the council of a municipality may by by-law impose development charges against land to pay for increased capital costs required because of increased needs for services arising from the development of the area to which the by-law applies. NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE MUNICIPALITY OF CLARINGTON ENACTS AS FOLLOWS: Definitions 1. In this by-law, Part 1 Interpretation accessory, where used to describe a building or structure, means that the building or structure or part thereof that is naturally and normally incidental, subordinate in purpose or floor area or both, and exclusively devoted to a principal use, building or structure; Act means the Development Charges Act, 1997, S.O. 1997, c.27; air-supported structure has the same meaning as in the Building Code Act, 1992; apartment building means (a) a residential building (other than a fourplex or sixplex) containing 4 or more dwelling units that have a common entrance to grade, common corridors, stairs and/or yards; and (b) the residential portion of a mixed-use building containing 4 or more dwelling units that are located above a non-residential use and may have a separate entrance to grade; building means a building or structure that occupies an area greater than 1 square metres consisting of a wall, roof and floor or a structural system serving the function thereof, and includes an air-supported structure; Building Code Act, 1992 means the Building Code Act, 1992, S.O. 1992, c.23 and all Regulations thereunder including the Ontario Building Code, 212;

184 Development Charges By-law No Page 2 Council means Council of the Municipality; development means any activity or proposed activity in respect of land that requires one or more of the actions or decisions referred to in section 12 and includes redevelopment; development charge means a development charge imposed by this by-law; duplex means a residential building containing 2 dwelling units divided horizontally from each other; dwelling unit means one or more habitable rooms designed or intended to be used together as a single and separate housekeeping unit by one or more persons, containing its own full kitchen and sanitary facilities, with a private entrance from outside the unit itself; fourplex means a pair of duplexes divided vertically from the other by a common wall; floor includes a paved, concrete, wooden, gravel or dirt floor; grade means the average level of the proposed finished surface of the ground immediately abutting each building or mixed-use building at all exterior walls; gross floor area means the total area of all floors, whether above or below grade, measured between the outside surfaces of exterior walls, or between the outside surfaces of exterior walls and the centre line of a party wall or a demising wall as the case may be, including mezzanines, air-supported structures, interior corridors, lobbies, basements, cellars, half-stories, common areas, and the space occupied by interior walls or partitions, but excluding any areas used for, (a) (b) elevators, parking of motor vehicles, retail gas pump canopies and stairwells; and enclosed garbage storage, grocery cart storage, and mechanical equipment related to the operation or the maintenance of the building irrespective of whether such areas are in the main building or in an accessory building; heritage building means a building designated under section 29 of the Ontario Heritage Act, R.S.O. 199, c. O.18 and, for purpose of subsection 36(7), includes any building identified as primary resource in the registry maintained by the Municipality pursuant to section 28 of such Act; industrial, in reference to use, means any land, building or structure or portions thereof used, designed or intended for or in connection with manufacturing,

185 Development Charges By-law No Page 3 producing, processing, fabricating, assembling, refining, medical marijuana facilities, research and development, storage of materials and products, truck terminals, warehousing, but does not include, (a) (b) retail service sales or rental areas, storage or warehousing areas used, designed or intended to be used in connection with retail sales, service or rental areas, warehouse clubs or similar uses, selfstorage mini warehouses, and secure document storage; and office areas that are not accessory to any of the foregoing areas or uses or accessory office uses that are greater than 25% of the gross floor area of the building; linked building means a residential building that is divided vertically so as to contain only two separate dwelling units, connected underground by footing and foundation, each of which has an independent entrance directly from the outside of the building and is located on a separate lot; lot means a parcel of land within a registered plan of subdivision or any land that may be legally conveyed under the exemptions provided in clause 5(3)(b) or 5(5)(a) of the Planning Act; medical marijuana facility means a building used, designed or intended for growing, producing, testing, destroying, storing or distribution of medical marijuana or cannabis authorized by a license issued by the federal Minister of Health pursuant to section 25 of the Marihuana for Medical Purposes Regulations, SOR/ , under the Controlled Drugs and Substances Act, S.C. 1996, c.19; mezzanine has the same meaning as in the Building Code Act, 1992; mixed-use building means a building used, designed or intended to be used either for a combination of non-residential and residential areas and uses, or for a combination of different classes or types of non-residential areas and uses; mobile home means a dwelling unit that is designed to be made mobile, and constructed or manufactured to provide a permanent or temporary residence for one or more persons, but does not include a travel trailer or tent trailer; multiple unit building means a residential building or the portion of a mixed-use building that contains multiple dwelling units (other than dwelling units contained in an apartment building, linked building, semi-detached building or single detached dwelling) and includes plexes, townhouses and stacked townhouses; Municipality means The Corporation of the Municipality of Clarington or the geographic area of the Municipality of Clarington, as the context requires;

186 Development Charges By-law No Page 4 non-residential, in reference to use, means a building or portions of a mixed-use building containing floors or portions of floors which are used, designed or intended to be used for a purpose which is not residential, and includes a hotel, motel and a retirement residence; owner means the owner of land or a person who has made application for an approval for the development of land against which a development charge is imposed; party wall means a wall jointly owned and jointly used by 2 parties under an easement agreement or by right in law and erected on a line separating 2 parcels of land each of which is, or is capable of being, a separate lot; Planning Act means the Planning Act, R.S.O. 199, c. P.13; plex means a duplex, triplex, fourplex or sixplex; residential, in reference to use, means a building or a portion of a mixed-use building and floors or portions of floors contained therein that are used, designed or intended to be used as living accommodation for one or more individuals provided in dwelling units and any building accessory to such dwelling units; retirement residence means a residential building or the residential portion of a mixed-use building that provides living accommodation, where common facilities for the preparation and consumption of food are provided for the residents of the building, and where each unit or living accommodation has separate sanitary facilities, less than full kitchen facilities and a separate entrance from a common corridor; semi-detached building means a residential building that is divided vertically so as to contain only two separate dwelling units, each of which has an independent entrance directly from outside of the building; service means a service designated by section 1; single-detached dwelling means a residential building containing only one dwelling unit which is not attached to any other building or structure except its own garage or shed and has no dwelling units either above it or below it, and includes a mobile home; sixplex means a pair of triplexes divided vertically one from the other by a common wall; stacked townhouse means a building, other than a plex, townhouse or apartment building, that contains at least 3 attached dwelling units that (a) are

187 Development Charges By-law No Page 5 References joined by common side walls with dwelling units entirely or partially above another; and (b) have a separate entrance to grade; townhouse means a building, other than a plex, stacked townhouse or apartment building, that contains at least 3 attached dwelling units, each of which (a) is separated from the others vertically; and (b) has a separate entrance to grade; triplex means a residential building containing 3 dwelling units; and Zoning By-laws means the Municipality s By-law No and By-law No In this by-law, reference to any Act, Regulation, Plan or By-Law is reference to the Act, Regulation, Plan or By-Law as it is amended or re-enacted from time to time. 3. Unless otherwise specified, references in this by-law to Schedules, Parts, sections, subsections, clauses and paragraphs are to Schedules, Parts, sections, subsections, clauses and paragraphs in this by-law. Word Usage 4. This by-law shall be read with all changes in gender or number as the context may require. 5. In this by-law, a grammatical variation of a defined word or expression has a corresponding meaning. Schedules 6. The following Schedules are attached to and form part of this by-law: Schedule 1 Residential Development Charges Schedule 2 Non-Residential Development Charges Schedule 3A Clarington Energy Business Park Schedule 3B Clarington Science and Technology Park Schedule 4A Revitalization Area Newcastle Village Schedule 4B Revitalization Area Orono Schedule 4C Revitalization Area Bowmanville Schedule 4D Revitalization Area Courtice Schedule 4E Jury Lands

188 Development Charges By-law No Page 6 Severability 7. If, for any reason, any section or subsection of this by-law is held invalid, it is hereby declared to be the intention of Council that all the remainder of this by-law shall continue in full force and effect until repealed, re-enacted or amended, in whole or in part or dealt with in any other way. Designated Services Part 2 Development Charges 8. It is hereby declared by Council that all development in the Municipality will increase the need for services. 9. Development charges shall apply without regard to the services which in fact are required or are used by any individual development. 1. Development charges shall be imposed for the following categories of service to pay for increased capital costs required because of increased needs for services arising from development: (a) (b) (c) (d) (e) (f) (g) (h) General Government; Library Services; Emergency and Fire Services; Indoor Recreation; Park Development and Related Facilities; Operations (Buildings, Equipment and Fleet); Parking; and Roads and Related. Rules 11. For the purpose of complying with section 6 of the Act, the following rules have been developed: (a) (b) The rules for determining if a development charge is payable in any particular case and for determining the amount of the charge shall be in accordance with sections 12 through 19. The rules for determining the indexing of development charges shall be in accordance with section 2. (c) The rules for determining exemptions shall be in accordance with Parts 3 and 4 (sections 21 through 35).

189 Development Charges By-law No Page 7 (d) (e) (f) The rules respecting redevelopment of land shall be in accordance with Part 5 (sections 36 through 4). This by-law does not provide for any phasing in of development charges. This by-law applies to all lands in the Municipality. Imposition of Development Charges 12. Development charges shall be imposed on all land, buildings or structures that are developed if the development requires, (a) (b) (c) (d) (e) (f) (g) the passing of a zoning by-law or of an amendment thereto under section 34 of the Planning Act; the approval of a minor variance under section 45 of the Planning Act; a conveyance of land to which a by-law passed under subsection 5(7) of the Planning Act applies; the approval of a plan of subdivision under section 51 of the Planning Act; a consent under section 53 of the Planning Act; the approval of a description under section 5 of the Condominium Act, 1998, S.O. 1998, c.19; or the issuing of a permit under the Building Code Act, 1992 in relation to a building or structure. 13. Not more than one development charge for each service shall be imposed upon any land, building or structure whether or not two or more of the actions or decisions referred to in section 12 are required before the land, building or structure can be developed. 14. Notwithstanding section 13, if two or more of the actions or decisions referred to in section 12 occur at different times, additional development charges shall be imposed in respect of any increase in or additional development permitted by the subsequent action or decision. Basis of Calculation 15. Development charges shall be calculated, (a) in the case of residential buildings and the residential portions of mixeduse buildings, on the basis of the number and type of dwelling units contained in them; and

190 Development Charges By-law No Page 8 (b) in the case of non-residential buildings and the non-residential portion of mixed-use buildings, on the basis of the gross floor area contained in the non-residential building or in the non-residential portion of the mixed-use building. Amount 16. (1) The amount of the development charges payable in respect of residential development shall be determined in accordance with clause 15(a) and Schedule 1. (2) The amount of the development charges payable in respect of nonresidential development shall be determined in accordance with clause 15(b) and Schedule 2. Timing of Calculation and Payment 17. (1) Subject to subsections (2) and (3), development charges shall be calculated as of, and shall be payable on, the date the first building permit is issued for the development of the land against which the development charges apply. (2) If the development of land is such that it does not require that a building permit be issued before the development is commenced, but the development requires one or more of the other actions or decisions referred to in section 12 be taken or made before the development is commenced, development charges shall be payable in respect of any increase in or additional development permitted by such action or decision prior to the action or decision required for the increased or additional development being taken or made. (3) In accordance with section 27 of the Act, where temporary buildings (section 28) or apartment buildings having a minimum of 3 stories are being developed, the Municipality may enter into an agreement with a person who is required to pay a development charge providing for all or any part of a development charge to be paid after it would otherwise be payable. Method of Payment 18. Payment of development charges shall be by cash or cheque. Unpaid Charges 19. Where a development charge or any part of it remains unpaid at any time after it is payable, the amount shall be added to the tax roll and collected in the same manner as taxes.

191 Development Charges By-law No Page 9 Indexing 2. The development charges set out in Schedules 1 and 2 shall be adjusted without amendment to this by-law annually on January 15th in each year, commencing on January 15, 216, in accordance with the Statistics Canada Quarterly, Construction Price Statistics (catalogue number 62-7) based on the 12 month period most recently available. Specific Users Part 3 - Exemptions 21. Development charges shall not be imposed with respect to land, buildings or structures that are owned by, (a) a hospital as defined in section 1 of the Public Hospitals Act, R.S.O. 199, c. P.4 and used, designed or intended for the purposes set out in such Act; (b) (c) (d) the Municipality, the Corporation of the Regional Municipality of Durham, or their local boards as defined in section 1 of the Act and used, designed or intended for municipal purposes; a board of education as defined in subsection 1(1) of the Education Act, 1997, S.O. 1997, c.27 and used, designed or intended for school purposes including the administration or the servicing of schools; and a college or a university as defined in section of the Education Act, R.S.O. 199, c. E.2 and used, designed or intended for purposes set out in such Act. Specific Properties 22. Buildings that are or will be located either in the Clarington Science Park or the Clarington Energy Park (as shown in Schedule 3) are exempt from development charges if the owner can provide evidence satisfactory to the Director of Finance that the building will be used for research purposes including laboratories, offices, amenity areas and service areas for staff who conduct research. Existing Residential 23. Development charges shall not be imposed with respect to residential development if the only effect of such development is,

192 Development Charges By-law No Page 1 (a) (b) (c) (d) an interior alteration to an existing residential building which does not change or intensify the use of the building; the enlargement of an existing dwelling unit; the creation of one or two additional dwelling units in an existing single detached dwelling where the total gross floor area of the additional unit(s) does not exceed the original gross floor area of the existing dwelling unit; or the creation of one additional dwelling unit in a semi-detached building or townhouse dwelling where the total gross floor area of the additional unit does not exceed the original gross floor area of the existing dwelling unit. Agricultural Development 24. (1) In this section, agricultural, in reference to use, means land, buildings or structures used, designed or intended to be used solely for an agricultural operation as defined in section 1 of the Farm and Food Production Protection Act, 1998, S.O. 1998, c.1 but does not include medical marijuana facilities; agri-tourism has the same meaning as in Zoning By-law 25-19; and farm bunkhouse means a dwelling unit that is constructed on land zoned agricultural ( A ) in a Zoning By-law and is used, designed or intended to be used exclusively to provide seasonal, interim or occasional living accommodation to farm labourers. (2) Land, buildings or structures used, designed or intended for agricultural purposes or for agri-tourism are exempt from development charges. (3) Farm bunkhouses are exempt from development charges provided there is an existing dwelling unit on the same lot. Places of Worship 25. (1) In this section, place of worship means a building or structure or part thereof that is used primarily for worship and is exempt from taxation as a place of worship under the Assessment Act, R.S.O. 199, c. A.31. (2) Places of worship are exempt from non-residential development charges.

193 Development Charges By-law No Page 11 Garden Suites 26. (1) In this section, garden suite means a one unit detached residential structure containing bathroom and full kitchen facilities that is (a) ancillary to an existing residential structure; (b) designed to be portable; and (c) for purposes of section 16, considered to be a dwelling unit in an apartment building. (2) The development charges paid in regard to a garden suite shall be refunded in full to the then current owner of the garden suite, upon request, if the garden suite is demolished or removed within the period of time that Council has authorized its temporary use. Medical Offices 27. (1) Buildings or portions thereof that are used, designed or intended to be used exclusively as professional offices by medical practitioners licensed by the College of Physicians and Surgeons of Ontario and ancillary facilities related to the delivery of services by medical practitioners are exempt from development charges. (2) Subsection (1) shall only apply to development in respect of which an application referred to in section 12 has been received by the Municipality prior to July 1, 215. Temporary Buildings 28. (1) In this section, temporary building means a building or structure constructed, erected or placed on land for a continuous period not exceeding twelve months and includes an addition or alteration to a building or structure that has the effect of increasing the gross floor area thereof for a continuous period not exceeding 12 months; and sales office means a building or structure constructed, erected or placed on land to be used exclusively by a realtor, builder, developer or contractor on a temporary basis for the sale, display and marketing of residential lots and dwellings within a draft approved subdivision or condominium plan. (2) Temporary buildings and sales offices are exempt from development charges. (3) If a temporary building remains for a continuous period exceeding 12 months, it shall be deemed not to be, or ever to have been, a temporary building, and the development charges thereby become payable.

194 Development Charges By-law No Page 12 Existing Industrial Development 29. (1) In this section, existing industrial building has the same meaning as in subsection 1(1) of O. Reg. 82/98. For ease of reference, the current definition in the Regulation reads as follows: existing industrial building means a building used for or in connection with, (a) (b) (c) (d) manufacturing, producing, processing, storing or distributing something, research or development in connection with manufacturing, producing or processing something, retail sales by a manufacturer, producer or processor of something they manufactured, produced or processed, if the retail sales are at the site where the manufacturing, production or processing takes place, office or administrative purposes, if they are, (i) (ii) carried out with respect to manufacturing, producing, processing, storage or distributing of something, and in or attached to the building or structure used for that manufacturing, producing, processing, storage or distribution; (2) If a development includes the enlargement of the gross floor area of an existing industrial building, the amount of the development charge that is payable in respect of the enlargement is determined in accordance with this section. (3) If the gross floor area is enlarged by 1 per cent or less, the amount of the development charge in respect of the enlargement is zero. (4) If the gross floor area is enlarged by more than 1 per cent, the amount of the development charge in respect of the enlargement is the amount of the development charge that would otherwise be payable multiplied by the fraction determined as follows: 1. Determine the amount by which the enlargement exceeds 1 per cent of the gross floor area before the enlargement. 2. Divide the amount determined under paragraph 1 by the amount of the enlargement.

195 Development Charges By-law No Page 13 (5) The exemption provided in this section shall apply equally to a separate (non-contiguous) industrial building constructed on the same lot as an existing industrial building. (6) The exemption provided in subsections (1) though (5) above shall not apply to existing industrial buildings located on land that is in the large industrial property class as defined in subsection 14(1) of O. Reg. 282/98 passed under the Assessment Act, R.S.O. 199, c. A.31, however the exemption provided in section 4 of the Act shall apply to such buildings. New Industrial Development 3. The amount of the development charge payable in respect of a new industrial building constructed on a vacant lot is 5% of the amount that would otherwise be payable. Transit Hub Mid-Rise Development 31. (1) This section only applies to lands within the Bowmanville West Town Centre Secondary Plan. (2) In order to incent development at a higher density in a transit hub, the amount of the development charge payable in respect of masonry-clad apartment buildings and masonry-clad mixed-use buildings that are 6 or more stories is 5% of the amount that would otherwise be payable, provided that in the case of an apartment building the density exceeds 1 units per hectare. Incentives Part 4 - Revitalization Areas 32. Council has identified specific areas in Newcastle Village (Schedule 4A), Orono (Schedule 4B), Bowmanville (Schedule 4C) and Courtice (Schedule 4D) as Revitalization Areas. In order to incent development, sections 33, 34 and 35 and subsection 36(7) apply to these Revitalization Areas only. Small Business Expansion 33. (1) In this section, existing commercial building means an existing nonresidential building that, (a) (b) is not used, designed or intended for any industrial use; has a gross floor area of less than 25 square metres; and

196 Development Charges By-law No Page 14 (c) is located on land that is zoned commercial ( C ) in a Zoning Bylaw. (2) If a development includes the enlargement of the gross floor area of an existing commercial building, the amount of the development charge that is payable in respect of the enlargement is determined in accordance with this section. (3) If the gross floor area is enlarged by 5 per cent or less, the amount of the development charge in respect of the enlargement is zero. (4) If the gross floor area is enlarged by more than 5 per cent, the amount of the development charge in respect of the enlargement is the amount of the development charge that would otherwise be payable multiplied by the fraction determined as follows: Mixed-Use Buildings 1. Determine the amount by which the enlargement exceeds 5 per cent of the gross floor area before the enlargement. 2. Divide the amount determined under paragraph 1 by the amount of the enlargement. 34. (1) In this section, multi-story mixed-use building means a mixed-use building that has 2 or more stories and a ground floor gross floor area that is 5% or less of the total gross floor area. (2) The amount of the development charge payable in respect of a masonryclad multi-story mixed-use building is 5% of the amount that would otherwise be payable. Mid-Rise Residential Development 35. If a masonry-clad apartment building or a masonry-clad retirement residence is 4 or more stories, the amount of the development charge payable is 5% of the amount that would otherwise be payable. Demolition and Conversion Credits Part 5 - Redevelopment 36. (1) In this section, conversion means the change in use of all or a portion of a building as permitted under the provisions of a Zoning By-law.

197 Development Charges By-law No Page 15 (2) Where an existing building or structure is to be converted to another use, in whole or in part, or converted from one principal use to another principal use on the same land, the amount of the development charge payable shall be determined in accordance with this section. (3) Where a building or structure is destroyed in whole or in part by fire, explosion or Act of God or is demolished and reconstructed, the amount of the development charge payable shall be determined in accordance with this section. (4) The development charges otherwise payable in respect of redevelopment described in subsections (2) and (3) shall be reduced by the following amounts: (a) (b) in the case of a residential building or the residential portion of a mixed-use building or structure, an amount calculated by multiplying the applicable development charges under Schedule 1 by the number, according to type of dwelling units that have been demolished or converted to another principal use or demolished and reconstructed as the case may be; and in the case of a non-residential building or the non-residential portion of a mixed-use building or structure, an amount calculated by multiplying the applicable development charges under Schedule 2 by the non-residential gross floor area that has been demolished or converted to another principal use or demolished and reconstructed as the case may be. (5) A credit in respect of an event referred to in subsection (3) shall not be given unless a building permit has been issued within five years of the date on which a demolition permit was issued or the date on which the building or structure was destroyed in whole or in part by fire, explosion or Act of God, as the case may be. (6) The amount of any credit under subsection (4) shall not exceed the total development charges otherwise payable. (7) Notwithstanding subsection (4), the conversion of a heritage building located in any Revitalization Area described in section 32 or on the Jury Lands (Schedule 4E) is exempt from development charges. (8) Notwithstanding subsection (4), no credit shall be provided if, (a) the demolished building or structure or part thereof would have been exempt under this by-law;

198 Development Charges By-law No Page 16 (b) (c) the building or structure or part thereof would have been exempt under this by-law prior to the conversion, redevelopment or reconstruction as the case may be; or the development is exempt in whole or in part or eligible for any other relief under this by-law. Brownfield Credit 37. (1) In this section, brownfield land means vacant or underutilized property in respect of which a Record of Site Condition or successor documentation under the regulations has been issued by the Ontario Ministry of Environment and Climate Change. (2) The amount of development charges otherwise payable for the redevelopment of brownfield land shall be reduced by an amount equal to the actual costs of assessment and cleanup of the property, approved by the Municipality, provided a Record of Site Condition is provided for the intended use. (3) The amount of any credit under subsection (2) shall not exceed the total development charge otherwise payable. (4) Subsection (2) shall not apply to any redevelopment for a gas service station or uses developed in conjunction with a gas service station. Expropriated Land Credit 38. Where, as a result of the expropriation or acquisition of land by any government authority, a building or structure must be relocated or reconstructed, no development charge shall be payable provided the building or structure is relocated or reconstructed within the boundary of the original lot. Relocation of Heritage Buildings 39. (1) Where a heritage building is relocated to a different lot, an amount equal to the development charge shall be refunded to the owner upon the building being redesignated as a heritage building on the new lot. (2) Notwithstanding subsection 36(3), no credit shall be provided in relation to the property on which the heritage building was originally located. Occupancy During Construction 4. A full development charge refund shall be given if an existing dwelling unit on the same lot is demolished within 6 months or such longer period as may be

199 Development Charges By-law No Page 17 permitted by Council following the date of issuance of the building permit for a new dwelling unit that is intended to replace the existing dwelling unit. Cancelled Permits Part 6 - General 41. A full development charge refund shall be given if a building permit is cancelled prior to the commencement of construction. Onus 42. The onus is on the owner to produce evidence to the satisfaction of the Municipality which establishes that the owner is entitled to any exemption, credit or refund claimed under this by-law. Interest 43. The Municipality shall pay interest on a refund under sections 18 and 25 of the Act at a rate equal to the Bank of Canada rate on the date this By-law comes into force updated on the first business day of every January, April, July and October until the date of the repeal or the expiry of this by-law. 44. Except as required under section 43, there shall be no interest paid on any refunds given under this by-law. Front-Ending Agreements 45. The Municipality may enter into front-ending agreements under section 44 of the Act. Effective Date 46. This by-law comes into force and is effective on July 1, 215. Expiry 47. This by-law expires five years after the day on which it comes into force. Repeal 48. By-law No as amended is repealed effective July 1, 215. PASSED this day of May, 215.

200 Development Charges By-law No Page 18 Adrian Foster, Mayor C. Anne Greentree, Municipal Clerk

201 Development Charges By-law No Page 19 SCHEDULE 1 RESIDENTIAL DEVELOPMENT CHARGES (PER DWELLING UNIT) Effective July 1, 215 Single Detached Dwelling, Semi-Detached Building and Linked Building $15,72 Multiple Unit Building $12,139 Apartment Building $7,512 NOTE: Charges are subject to indexing in accordance with section 2

202 Development Charges By-law No Page 2 SCHEDULE 2 NON-RESIDENTIAL DEVELOPMENT CHARGES PER SQUARE METRE OF GROSS FLOOR AREA Effective July 1, 215 Non-Residential (excluding Industrial) $64.93 Industrial $35.24 NOTE: Charges are subject to indexing in accordance with section 2

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