Province of Ontario - Ministry of Municipal Affairs :28 H E L P P A G E

Transcription

1 H E L P P A G E IMPORTANT DO NOT change settings which are built into this FIR213, or the FIR213 file will NOT function properly. The FIR213 has been pre-formatted to ensure that every user can complete the FIR and MPMP Schedules with efficiency and accuracy. Do Not CUT and PASTE (or similarly Drag and Drop) CUT and PASTE (or Drag and Drop) will greatly affect many or all of the background formulas and links that have been incorporated into the FIR213. If you cut and paste any information into the FIR file, unfortunately the only way to correct the file is to download a new copy and start over. It is also recommended that you DO NOT Copy and Paste. However, the Copy and Paste feature may be used with caution providing that information is only copied and pasted from an open workbook within the same Excel application that is currently running the FIR213. Information that is copied and pasted from one Excel application to another is treated as a cut and paste and will damage the FIR file. Also, DO NOT Paste into a cell that contains a drop-down LIST, otherwise the LIST, CHECKS and calculations will no longer function. Do Not set up the FIR213 file as a "Shared Workbook" Setting up the file as a shared workbook will not allow the macros to function properly. Upon Completion Please use Winzip to Zip your file. Then the FI13xxxx MunicipalityName.zip file to FIR.mah@ontario.ca. Sign and fax Schedule 2 to Jim Simos at (416) Please do not fax the entire workbook. For assistance: the FIR Team FIR.mah@ontario.ca OR Contact your Municipal Service Office (MSO): General Inquiry Toll Free Central MSO - TORONTO (416) Western MSO - LONDON (519) Eastern MSO - KINGSTON (613) North-Western MSO - THUNDER BAY (87) North-Eastern MSO - SUDBURY (75)

2 213 Municipal Performance Measurement Program Welcome to the 213 Municipal Performance Measurement Program! The 213 FIR has been developed to allow users a choice between submitting the FIR ONLY or submitting BOTH FIR and MPMP together. If a user submits the FIR ONLY, they may continue to complete the MPMP Schedules by using this file. It is therefore important to remember where this file has been saved. To unhide the MPMP Schedules and begin completing the Performance Measurement criteria, simply click on the button below. Once the MPMP Schedules have been completed, the FI13xxxx MunicipalityName.zip file to : FIR.mah@ontario.ca BOTH the FIR and MPMP Schedules will be submitted TOGETHER and ALL PREVIOUSLY SUBMITTED DATA will be OVERWRITTEN. If the MPMP Schedules have not yet been completed and you would like to submit the FIR ONLY, please click on the Button below to 'hide' the MPMP Schedules BEFORE submitting the FI13xxxx MunicipalityName.zip file by to the Ministry. To indicate FIR ONLY, simply click on the button below :

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4 Province of Ontario - Ministry of Municipal Affairs x :28 FIR213: SIMCOE CO Schedule 1 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE STATEMENT OF OPERATIONS: REVENUE Own Purposes Revenue 1 Property Taxation $ 299 Taxation - Own Purposes (SLC ) For UT (SLC ) ,721, Payments-In-Lieu of Taxation (SLC ) For UT (SLC ) ,2, Subtotal 132,742,23 Ontario Unconditional Grants 62 Ontario Municipal Partnership Fund (OMPF) Other Other Other Other Subtotal Conditional Grants 81 Ontario conditional grants (SLC ) ,676, Ontario Grants for Tangible Capital Assets (SLC ) , Canada conditional grants (SLC ) ,658, Canada Grants for Tangible Capital Assets (SLC ) ,2 83 Deferred revenue earned (Provincial Gas Tax) (SLC SLC ) Deferred revenue earned (Canada Gas Tax) (SLC ) ,679,2 899 Subtotal 156,632, Revenue from other municipalities for Tangible Capital Assets (SLC ) , Revenue from other municipalities (SLC ) ,117, Total User Fees and Service Charges (SLC ) ,11,843 Licences, permits, rents, etc. 141 Trailer revenue and permits Licences and permits , Rents, concessions and franchises ,343, Royalties Green Energy Other Subtotal 11,434,627 Fines and penalties 165 Provincial Offences Act (POA) Municipality which administers POA only Other fines Penalties and interest on taxes Other Subtotal Other revenue 185 Investment income , Interest earned on reserves and reserve funds , Gain/Loss on sale of land & capital assets , Deferred revenue earned (Development Charges) (SLC SLC ) ,546, Deferred revenue earned (Recreational land (The Planning Act)) (SLC SLC ) Other Deferred revenue earned Donations , Donated Tangible Capital Assets (SLC ) ,466, Sale of publications, equipment, etc Contributions from non-consolidated entities Other Revenues from Government Business Enterprise (ie. Dividends, etc.) Gaming and Casino Revenues Other O Pad revenue , Other Housing recoveries , Other Adjustment for solid waste landfill closure and , Other Other Other Other Other Other Subtotal 7,526, Municipal Land Transfer Tax (City of Toronto Act, 26) Increase/Decrease in Government Business Enterprise equity TOTAL Revenues 419,137,359

5 Province of Ontario - Ministry of Municipal Affairs x :28 FIR213: SIMCOE CO Schedule 1 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE Continuity of Accumulated Surplus/(Deficit) 1 $ 21 PLUS: Total Revenues (SLC ) ,137, LESS: Total Expenses (SLC ) ,619, PLUS: PLUS: PLUS: PSAB Adjustments Annual Surplus/(Deficit) ,517,54 26 Accumulated surplus/(deficit) at the beginning of year ,926, Prior period adjustments Restated accumulated surplus/(deficit) at the beginning of year ,926, Accumulated surplus/(deficit) at the end of year (SLC SLC ) ,444,412 Continuity of Government Business Enterprise Equity 1 $ 61 Government Business Enterprise Equity, beginning of year PLUS: Net Income for Government Business Enterprise for year PLUS: Government Business Enterprise Equity, end of year Total of line 899 includes: Provincial Gas Tax Funding 418 Provincial Gas Tax for Transit operating expenses Provincial Gas Tax for Transit capital expenses Provincial Gas Tax $ Total of line 899 includes: Canada Gas Tax Funding 1 $ 425 General Government Transportation Services: 43 Roads - Paved Roads - Unpaved Roads - Bridges and Culverts Roadways - Traffic Operations & Roadside Transit - Conventional Transit - Disabled & special needs Environmental Services: 46 Wastewater collection/conveyance Wastewater treatment & disposal Urban storm sewer system Rural storm sewer system Water treatment Water distribution/transmission Solid waste collection Solid waste disposal Waste diversion Other Canada Gas Tax

6 FIR213: SIMCOE CO Schedule 12 GRANTS, USER FEES AND SERVICE CHARGES Ontario Conditional Grants Canada Conditional Grants Other Municipalities User Fees and Service Charges Ontario Grants - Tangible Capital Assets Canada Grants - Tangible Capital Assets Other Municipalities - Tangible Capital Assets $ $ $ $ $ $ $ 299 General government ,23 6,881 Protection services 41 Fire Police Court Security Prisoner Transportation Conservation authority Protective inspection and control , Building permit and inspection services Emergency measures , Provincial Offences Act (POA) Other Subtotal 161,64 Transportation services 611 Roads - Paved ,5 363,392 89, Roads - Unpaved Roads - Bridges and Culverts Roads - Traffic Operations & Roadside Winter Control - Except sidewalks, Parking Lots , Winter Control - Sidewalks, Parking Lots Only Transit - Conventional Transit - Disabled & special needs Parking Street lighting Air transportation Other Subtotal 16,5 381,644 89,698 Environmental services 811 Wastewater collection/conveyance Wastewater treatment & disposal Urban storm sewer system Rural storm sewer system Water treatment Water distribution/transmission Solid waste collection , Solid waste disposal ,361 4,77, Waste diversion ,991,735 2,686, Other Subtotal 3,32,96 7,467,769 Health services 11 Public health services Hospitals Ambulance services ,183,796 6,29,276 29, Ambulance dispatch Cemeteries Other Subtotal 19,183,796 6,29,276 29,373 Social and family services 121 General assistance ,473,518 9,523,76 53,831 18, Assistance to aged persons ,665,956 1,729,698 11,962, , ,2 123 Child care ,122,767 1,822, Other Subtotal 116,262,241 13,76,124 12,16,13 298, ,2 18,66 Social Housing 141 Public Housing ,12,498 4,658,436 5,87,292 54,651 54, Non - Profit/Cooperative Housing Rent Supplement Programs Other Other Subtotal 5,12,498 4,658,436 5,87,292 54,651 54,343 Recreation and cultural services 161 Parks Recreation programs Recreation facilities - Golf Course, Marina, Ski Hill Recreation facilities - All Other Libraries ,148 7, Museums Cultural services ,25 125,97 269, Other Subtotal 37, ,97 277,669 Planning and development 181 Planning and zoning , Commercial and industrial ,829 45, Residential development Agriculture and reforestation ,47, Tile drainage/shoreline assistance Other Subtotal 4,829 1,498, Other TOTAL 143,676,813 4,658,436 25,117,289 22,11, , ,2 672,988

7 FIR213: SIMCOE CO Schedule 2 TAXATION INFORMATION General Information 1. Optional Property Classes in Effect 2 Y or N 22 N New Multi-Residential N 25 G Parking Lot (Includes CJ, CR, CX, CY, CZ) Y 21 D Office Building Y 215 S Shopping Centre Y 22 L Large Industrial Y 225 Other N 2. Capping Parameters and Results Decrease - Percentage Retained Tax Adjustment - Increasers Net Class Impact Annualized Tax Limit CVA Tax Limit CVA Threshold Value for Protected Properties CVA Threshold Value for Clawed Back Properties Exclude Properties Previously at CVA Tax Exclude Properties that go from Capped to Clawed Back Exclude Properties that go from Clawed Back to Capped % $ $ % % $ $ Y or N Y or N Y or N 32 M Multi-Residential % 5,96-2,488 1.% 5.% Y Y Y 33 C Commercial % 23,521 1.% 5.% Y Y Y 34 I Industrial % 84,66-174,238 1.% 5.% Y Y Y Low Band Middle Band Grad. Tax Rates in Effect? Number of Tax Bands CVA Boundary % of Highest Band Rate CVA Boundary % of Highest Band Rate 3. Graduated Taxation (Tax Bands) Y or N # $ % $ % 61 C Commercial N 611 G Parking Lot N 612 D Office Building N 613 S Shopping Centre N 62 I Industrial N 621 L Large Industrial N Phase-In Year Current Phase- Term of Current Program in In Initiated Phase-In Effect? 4. Phase-In Program in Effect (Most recent Phase-In only) Y or N Year # of Yrs 85 R Residential N 81 M Multi-Residential N 815 N New Multi-Residential N 82 C Commercial (Includes G, D, S) N 84 I Industrial (Includes L) N 85 F Farmland N 855 T Managed Forest N 86 P Pipeline N 5. Rebates for Eligible Charities 2 % 11 Rebate Percentage for Eligible Charities (SLC xx)..... INTERIM Billing Installments FINAL Billing Installments 6. Property Tax Due Dates for Current Year Installments First Due Date Last Due Date Installments First Due Date Last Due Date To be completed by Single/Lower-tier Municipalities Only # YYYYMMDD YYYYMMDD # YYYYMMDD YYYYMMDD 121 R Residential M Multi-Residential F Farmland T Managed Forest C Commercial I Industrial P Pipeline Other

8 FIR213: SIMCOE CO Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 1. GENERAL PURPOSE LEVY INFORMATION Phase-In Taxable LT/ST Taxes UT Taxes Education Taxes TOTAL Assessment 9299 TOTAL ,2,119, ,566, ,566,583 RTC Tax Percent of Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 SIMCOE CO 1 RT Residential Full Occupied 1. 1% 39,937,279,69 37,293,648, %.35511% 113,936, ,936, RH Residential Full Occupied, Shared PIL 1. 1% 1,794,3 1,561, %.35511% 4,771 4, RL Residential Upper Tier & Education Only 1. 1% 75, 643, %.35511% 1,966 1,966 5 MT Multi-Residential Full Occupied % 276,588, 257,249, %.4728% 1,29,144 1,29, FT Farmland Full Occupied.25 1% 2,453,27,94 2,99,561, %.76378% 1,63,63 1,63,63 14 TT Managed Forest Full Occupied.25 1% 98,971,1 82,948, %.76378% 63,355 63, CT Commercial Full Occupied % 2,17,475,698 1,833,842, %.38253% 7,14,996 7,14, CH Commercial Full Occupied, Shared PIL % 3,7,5 2,873, %.38253% 1,99 1,99 24 CU Commercial Excess Land % 35,987,72 31,356, % % 83,964 83, CK Commercial Excess Land, Shared PIL % 31,5 27, % % CX Commercial Vacant Land % 168,314,3 133,49, % % 357, , CJ Commercial Vacant Land, Shared PIL % 34, 262, % % GT Parking Lot Full Occupied % 1,355, 1,192, %.38253% 4,561 4, DT Office Building Full Occupied % 341, 312, %.38253% 1,196 1, ST Shopping Centre Full Occupied % 22,415,7 211,81, %.38253% 87,449 87, SU Shopping Centre Excess Land % 5,136,28 5,5, % % 13,43 13,43 51 IT Industrial Full Occupied % 342,249,756 31,813, %.4728% 1,418,61 1,418, IH Industrial Full Occupied, Shared PIL % 8,91,6 8,151, %.4728% 38,316 38, IU Industrial Excess Land % 16,665,63 14,79, %.35518% 44,94 44, IK Industrial Excess Land, Shared PIL % 3,53,5 2,933, %.35518% 8,962 8, IX Industrial Vacant Land % 72,849,7 59,486, %.35518% 181, , IJ Industrial Vacant Land, Shared PIL % 28, 26, %.35518% LT Large Industrial Full Occupied % 223,45, ,57, %.4728% 815, , LU Large Industrial Excess Land % 9,784,952 7,32, %.35518% 22,365 22, PT Pipeline Full Occupied % 168,525, 158,88, % % 629, , JT Industrial, NConstr. Full Occupied % 21,288,9 2,286, %.4728% 95,352 95, JU Industrial, NConstr. Excess Land % 1,491, 1,382, %.35518% 4,223 4, KT Large Ind., NConstr. Full Occupied % 13,237, 11,461, %.4728% 53,873 53, KU Large Ind., NConstr. Excess Land % 66,6 32, %.35518% XT Commercial, NConstr. Full Occupied % 22,629,57 23,719, %.38253% 779,29 779, XU Commercial, NConstr. Excess Land % 7,82,5 6,854, % % 18,354 18, YT Office Build., NConstr. Full Occupied % 992,23 95, %.38253% 3,637 3, ZT Shopp. Centre, NConstr. Full Occupied % 8,133, 76,185, %.38253% 291, , ZU Shopp. Centre, NConstr. Excess Land % 17,842, 17,17, % % 45,977 45, Subtotal 46,43,319,7 43,2,119, ,566, ,566,583

9 FIR213: SIMCOE CO Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 2. LOWER-TIER / SINGLE-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9499 TOTAL RTC Tax Percent of Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 41 1 RT Residential Full Occupied 1. 1% 941 Subtotal

10 FIR213: SIMCOE CO Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 3. UPPER-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9699 TOTAL RTC Tax Percent of Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 61 1 RT Residential Full Occupied 1. 1% 961 Subtotal

11 FIR213: SIMCOE CO Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION Municipal Taxes LT / ST UT Education Taxes TOTAL 4. ADJUSTMENTS TO TAXATION $ $ $ $ 71 Adjustments for properties, shared as if Payment-In-Lieu (Hydro properties RTQ = H, J, K) SUPPLEMENTARY TAXES 9799 Total of all supplementary taxes (Supps, Omits, Section 359) ,51,814 2,51, AMOUNT LEVIED BY TAX RATE 991 TOTAL Levied by Tax Rate 131,618, ,618, AMOUNTS ADDED TO TAX BILL 85 Local improvements Sewer and water service charges Sewer and water connection charges Fire service charges Minimum tax (differential only) Municipal drainage charges Waste management collection charges Business improvement area Other Subtotal 8. OTHER TAXATION AMOUNTS 845 Railway rights-of-way (RTC = W) Utility transmission and utility corridors (RTC = U) Other Subtotal 9. TOTAL AMOUNT LEVIED 999 TOTAL Levies 131,618, ,618,397

12 FIR213: SIMCOE CO Schedule 24 PAYMENTS-IN-LIEU of TAXATION 1. GENERAL PURPOSE PAYMENTS-IN-LIEU PIL Phased-In LT/ST PILS UT PILS Education PILS TOTAL Assessment 9299 TOTAL ,689, ,95,981 1,95,981 RTC Tax Percent of PIL Phased-In Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 SIMCOE CO 11 RF Residential PIL: Full Occupied 1. 1% 17,919,875 16,12, %.35511% 489, , RP Residential PIL: Full Occupied, Taxable Tenant of Province 1. 1% 3,277,1 3,235, %.35511% 9,885 9, RG Residential PIL: 'General' Only (No Educ.) 1. 1% 72,648,5 59,378, %.35511% 181,49 181,49 17 MP Multi-Residential PIL: Full Occupied, Taxable Tenant of Province % 1,829, 1,88,.4728%.4728% 8,498 8, CF Commercial PIL: Full Occupied % 263,856, ,418, %.38253% 889,69 889, CP Commercial PIL: Full Occupied, Taxable Tenant of Province % 3,696,2 3,523, %.38253% 13,478 13, CG Commercial PIL: 'General' Only (No Educ.) % 14,381,3 68,95, %.38253% 263, , CV Commercial PIL: Excess Land % 1,48,8 868, % % 2,326 2, CW Commercial PIL: Excess Land, 'General' Only % 1,764,5 1,593, % % 4,267 4, CY Commercial PIL: Vacant Land % 1,68,5 1,535, % % 4,112 4, GF Parking Lot PIL: Full Occupied % 4,259, 3,338,.38253%.38253% 12,769 12, DG Office Building PIL: 'General' Only (No Educ.) % 1,318, 1,283, %.38253% 4,91 4, DW Office Building PIL: Excess Land, 'General' Only % 75, 686, % % 1,838 1, IF Industrial PIL: Full Occupied % 2,248,972 1,666, %.4728% 7,834 7, IG Industrial PIL: 'General' Only (No Educ.) % 1,96, 1,612, %.4728% 7,58 7, IY Industrial PIL: Vacant Land % 42,5 4, %.35518% IZ Industrial PIL: Vacant Land, 'General' Only % 1,87,6 1,673, %.35518% 5,112 5, Subtotal 637,389, ,689,116 1,95,981 1,95,981

13 FIR213: SIMCOE CO Schedule 24 PAYMENTS-IN-LIEU of TAXATION 2. LOWER-TIER / SINGLE-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION LT/ST PILS UT PILS Education PILS TOTAL 9499 TOTAL RTC Tax Percent of PIL Phased-In Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ RF Residential PIL: Full Occupied 1. 1% 941 Subtotal

14 FIR213: SIMCOE CO Schedule 24 PAYMENTS-IN-LIEU of TAXATION 3. UPPER-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION LT/ST PILS UT PILS Education PILS TOTAL 9699 TOTAL RTC Tax Percent of PIL Phased-In Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL CVA Assessment RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ RF Residential PIL: Full Occupied 1. 1% 961 Subtotal

15 FIR213: SIMCOE CO Schedule 24 PAYMENTS-IN-LIEU of TAXATION Municipal PILS LT / ST UT Education PILS TOTAL 4. SUPPLEMENTARY PAYMENTS-IN-LIEU $ $ $ $ 9799 Total of all supplementary PILS (Supps, Omits, Section 444) PAYMENTS-IN-LIEU LEVIED BY TAX RATE 991 TOTAL PILS Levied by Tax Rate 1,95,981 1,95, AMOUNTS ADDED TO PAYMENTS-IN-LIEU 85 Local improvements Sewer and water service charges Sewer and water connection charges Fire service charges Municipal drainage charges Waste management collection charges Business improvement area Other Subtotal 7. OTHER PAYMENTS-IN-LIEU AMOUNTS 845 Railway rights-of-way (RTC = W) - from Ontario Enterprises ,73 77, Railway rights-of-way (RTC = W) - from Province Utility transmission and utility corridors (RTC = U) - from Ontario Enterprises Utility transmission and utility corridors (RTC = U) - from Province Institutional Payments - Heads and Beds (Mun. Act 323, 324) ,545 36, Hydro-electric Power Dams - from Province Other Subtotal 114, , TOTAL PAYMENTS-IN-LIEU LEVIED 999 TOTAL PILS Levied 2,2,229 2,2,229

16 FIR213: SIMCOE CO Schedule 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 1. Municipal and School Board Taxation TOTAL ENG - Public FRE - Public ENG - Separate FRE - Separate Other 91 Legislated Percentage of Education Taxes distributed to each School Board (Applic. to Com, Ind, Pipelines) %.%.%.%.%.% Phase-In Phase-In Taxable Asmt. Taxable Asmt. Municipal Taxes Distribution of Education Taxes in column 6 by School Board Taxable Asmt. Taxable Asmt. TOTAL Taxes Education Taxes (CVA) (Wtd & Disc CVA) LT / ST UT ENG - Public FRE - Public ENG - Separate FRE - Separate Other (CVA) (Wtd & Disc CVA) Property Class Group $ $ $ $ $ $ $ $ $ $ $ $ $ 1 Residential ,939,778,369 39,939,778,369 37,295,853,288 37,295,853, ,942, ,942,935 5 Multi-residential ,588, 425,53, ,249, ,778,253 1,29,144 1,29, Farmland ,453,27,94 613,317,726 2,99,561, ,89,392 1,63,63 1,63,63 14 Managed Forests ,971,1 24,742,775 82,948,829 2,737,27 63,355 63, Subtotal 42,768,68,373 41,3,369,58 39,735,613,119 38,237,259,14 116,819,37 116,819,37 21 Commercial ,225,183,718 2,79,284,542 2,1,77,897 2,444,417,457 7,467,958 7,467, Commercial New Construction. 227,712,7 282,457,883 21,574, ,85, , , Parking Lot ,355, 1,696,596 1,192,25 1,492,816 4,561 4, Office Building , 426, , ,573 1,196 1, Office Building New Constructio 992,23 1,242,371 95,86 1,19,572 3,637 3, Shopping Centre ,551,35 28,483,54 216,86, ,681,776 82,852 82, Shopping Centre New Construct 97,975, 115,972,57 93,355,745 11,441,32 337,49 337, Subtotal 2,779,11,368 3,391,564,369 2,524,243,325 3,87,7,648 9,433,257 9,433, Industrial ,27, ,39, ,122,25 554,4,7 1,692,653 1,692, Industrial New Construction... 22,779,9 34,244,1 21,668,796 32,593,136 99,575 99, Large Industrial ,19,58 353,494,755 18,827, ,261, , , Large Industrial New Constructio 13,897,6 21,25,741 11,763,819 17,935,914 54,796 54, Subtotal 714,75,266 1,42,73,87 61,382, ,831,563 2,684,923 2,684, Pipelines ,525, 218,59, ,88,75 26,4,78 629, , Other Property Classes Adj. for shared PIL properties Supplementary Taxes ,51,814 2,51, Total Levied by Rate 131,618, ,618, Amts Added to Tax Bill Other Taxation Amounts TOTAL before Adj. 46,43,319,7 45,655,517,262 43,2,119,915 42,49,796, ,618, ,618, Payments-In-Lieu of Taxation Phase-In Phase-In Municipal PILS PIL Asmt. PIL Asmt. PIL Asmt. PIL Asmt. Total PILS Levied (CVA) (Wtd & Disc CVA) LT / ST UT (CVA) (Wtd & Disc CVA) Education PILS Property Class Group $ $ $ $ $ $ $ $ 11 Residential ,845, ,845, ,735, ,735,278 68,481 68, Multi-residential ,829, 2,813,917 1,88, 2,781,68 8,498 8, Farmland Managed Forests Subtotal 248,674, ,659, ,543, ,516, , , Commercial ,427, ,637,211 38,844, ,22,984 1,176,836 1,176, Commercial New Construction. 131 Parking Lot ,259, 5,332,694 3,338, 4,179,51 12,769 12, Office Building ,23, 2,268,179 1,969,961 2,28,713 6,748 6, Office Building New Constructio 134 Shopping Centre Part 3 contains Distribution of PILS by School Boards 1345 Shopping Centre New Construct 922 Subtotal 382,79, ,238,84 314,152,84 391,591,27 1,196,353 1,196, Industrial ,5,72 8,242,571 4,992,998 6,758,997 2,649 2, Industrial New Construction Large Industrial Large Industrial New Constructio 923 Subtotal 6,5,72 8,242,571 4,992,998 6,758,997 2,649 2, Pipelines Other Property Classes Supplementary PILS Total Levied by Rate 1,95,981 1,95, Amts Added to PILs Other PIL Amounts , , TOTAL before Adj. 637,389, ,14,46 543,689, ,867,9 2,2,229 2,2,229

17 FIR213: SIMCOE CO Schedule 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 3. Payments-In-Lieu of Taxation: Distribution of Entitlements PILS Levied TOTAL PILS Adjustment to TOTAL PIL Distrib. of PIL Entitlement in Col. 7 Distribution of Education PILS in column 1 by School Board Source of PILS LT / ST UT Education Levied PILS Levied Entitlement English - French - LT / ST UT Education English - Public French - Public Separate Separate Other $ $ $ $ $ $ $ $ $ $ $ $ $ $ 51 Canada , , , , Canada Enterprises ,299 95,299 95,299 95,299 Ontario Municipal Tax Assist. Act 521 Prev. Exempt Properties Other Mun. Tax Asst. Act , , , , Inst. Payments - Heads and Beds... 36,545 36,545 36,545 36, Railway Rights-of-way Utility Corridors/Transmission Hydro-Electric Power Dams Other.... Ontario Enterprises 541 Ontario Housing Corp Liquor Control Board of Ont , , , , Railway Rights-of-way ,73 77,73 77,73 77, Utility Corridors/Transmission Ontario Lottery and Gaming Corp ,598 19,598 19,598 19, Other Municipal Enterprises Other Muns and Enterprises , , , , Amounts Added to PIL TOTAL 2,2,229 2,2,229 2,2,229 2,2,229

18 FIR213: SIMCOE CO Upper-Tier ONLY Schedule 28 UPPER-TIER ENTITLEMENTS Upper-tier Entitlements from Lower-tiers Lower-Tier Municipality MAH Code Asmt Code General Purpose Levy Upper-Tier Special Area Levies (Total) Supplementary Taxes Amounts Added to Tax Bills Other Taxation Amounts Payments - In - Lieu 5% Capping Limit Adjustment PLUS: UT Tax Adjust. Applied to Taxation LESS: UT Tax Adjust. Recovered from Allowances TOTAL $ $ $ $ $ $ $ $ $ $ 21 Collingwood T ,31,982 33,852 51,652 32,24-111,733 1,586, Midland T ,753,21 26,21 54,642 39,34-64,867 5,87, Penetanguishene T ,761,531 7,412 32,275 9,522-21,44 2,789,3 24 Wasaga Beach T ,132,41 269, ,698-28,974-92,632 1,53, Innisfil T ,1, ,227 58,451 24,472-97,167 15,175, Bradford-West Gwillimbury T ,18,67 338,489 38,57-43,515-15,561 12,498, New Tecumseth T ,919, ,84 18,461 15,64-64,454 13,233,98 28 Essa Tp ,866,968 15,97 915,939-61,853-35,63 6,791, Tiny Tp ,749,445 77,96 72,363-15,124-47,736 9,836,98 21 Adjala-Tosorontio Tp ,681,35 5, ,853-25,414-11,971 4,888, Clearview Tp ,811,983 54,426 46,235-19,97-84,659 5,88, Oro-Medonte Tp ,67,86 114,827 55,816 28,341-35,252 1,834, Ramara Tp ,962,256 41,75 7,351-69,765-22,23 5,982, Severn Tp ,835,955 81,64 81,352 2,75-45,186 6,955, Springwater Tp ,585, ,29 88,445-33,191-65,275 7,693, Tay Tp ,333,999 28,19 18,189-4,248-19,954 3,356, ,73-6, Hydro - Electric Power Dams 299 TOTAL Upper-Tier Entitlement 129,566,583 2,51,814 2,2, , ,742,23

19 FIR213: SIMCOE CO Schedule 4 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES Salaries, Wages and Employee Benefits Interest on Long Term Debt Materials Contracted Services Rents and Financial Expenses External Transfers Amortization Total Expenses Before Adjustments Inter-Functional Adjustments Allocation of Program Support * Total Expenses After Adjustments $ $ $ $ $ $ $ $ $ $ $ General government 24 Governance ,85, ,41 22, ,478 1,824,49-847,462 53,68 1,3, Corporate Management ,819, ,73 369,641 21,311 4,359,276-2,76,8 128,118 1,781, Program Support ,385,52 288,43 4,492,15 7,354, ,838 1,68,195 2,67,679 24,295,593-11,45,62-8,682,687 4,567, Subtotal 12,29,68 288,43 5,355,588 7,747, ,581 1,68,195 2,672,157 3,479,278-14,599,72-8,5,961 7,379,245 Protection services 41 Fire Police Court Security Prisoner Transportation Conservation authority Protective inspection and control ,6 28,249 1,425 5,17 192,291 42,967 5,57 24, Building permit and inspection services Emergency measures ,132-2,41 134,362 55,6 391,53 135,312 9, ,23 46 Provincial Offences Act (POA) Other 499 Subtotal 378,732 8,28 1, ,362 6, , ,279 15, ,995 Transportation services 611 Roads - Paved ,82,698 14,186, ,29 2,47,847 3,74,925 11,57,157 37,574,318-4,271,84 716,296 34,19, Roads - Unpaved Roads - Bridges and Culverts ,251 15, ,2 614 Roads - Traffic Operations & Roadside Winter Control - Except sidewalks, Parking Lots , ,496 5,226,74 14,277 5,725, Winter Control - Sidewalks, Parking Lots Only , ,438 2,619 6, , Transit - Conventional Transit - Disabled & special needs Parking Street lighting Air transportation Other 699 Subtotal 5,82,698 14,92, ,334 2,47,847 3,74,925 11,57,157 38,29,53 958,11 737,356 39,985,969 Environmental services 811 Wastewater collection/conveyance Wastewater treatment & disposal Urban storm sewer system Rural storm sewer system Water treatment Water distribution/transmission Solid waste collection ,9,616 3,531,29 242,812 4,784,233 14,692 4,924, Solid waste disposal ,678,236 8,484, , ,619 1,713,195 15,682,527 2,9,482 38,741 18,153,75 86 Waste diversion ,543 4,49,36 8,294,168 9,166 13,487, ,644 13,884, Other 899 Subtotal 5,454,294 13,92,767 12,74,82 566, ,812 1,713,195 33,954,673 2,9, ,77 36,963,232 Health services 11 Public health services ,945,72 6,945,72 24,255 7,149, Hospitals Ambulance services ,153,161 3,792, , ,141 2,5 1,19,743 36,18,481 3,246,324 1,29,66 4,455, Ambulance dispatch Cemeteries Other 199 Subtotal 3,153,161 3,792, , ,141 6,948,22 1,19,743 43,126,21 3,246,324 1,233,321 47,65,846 Social and family services 121 General assistance ,779,973 1,2, , ,96 7,598,496 85,398,151 2,695,666 2,511,336 9,65, Assistance to aged persons ,86,945 7,381, ,383 86,336 74,3 693,99 43,571,855 3,173,344 1,258,223 48,3, Child care ,74,354 9,634 4,948 3,887 22,675,397 24,876,22 258, ,544 25,866, Other 1299 Subtotal 49,715,272 8,474, , ,319 93,347, ,99 153,846,226 6,127,885 4,51,13 164,475,214

20 FIR213: SIMCOE CO Schedule 4 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES Salaries, Wages and Employee Benefits Interest on Long Term Debt Materials Contracted Services Rents and Financial Expenses External Transfers Amortization Total Expenses Before Adjustments Inter-Functional Adjustments Allocation of Program Support * Total Expenses After Adjustments $ $ $ $ $ $ $ $ $ $ $ Social Housing 141 Public Housing ,347, ,84 7,964,74 191,463 64,925 19,15,98 932,229 32,386,854 1,96, ,954 34,48, Non-Profit/Cooperative Housing Rent Supplement Programs Other 1498 Other 1499 Subtotal 3,347, ,84 7,964,74 191,463 64,925 19,15,98 932,229 32,386,854 1,96, ,954 34,48,735 Recreation and cultural services 161 Parks Recreation programs Rec. Fac. - Golf Crs, Marina, Ski Hill Rec. Fac. - All Other Libraries , ,721 16,96 64, ,911 18,36 812, Museums ,267, ,536 8,969 1,354 7,564 1,831, ,421 53,628 2,219, Cultural services , ,691 13, ,63 88,276 16,77 778, Other 1699 Subtotal 1,976,974 1,21,948 8,969 1, ,986 3,145, ,68 88,758 3,81,597 Planning and development 181 Planning and zoning ,26 193, ,54 7,854 1,446, ,947 42,53 1,616, Commercial and Industrial ,635 26, ,932 4, ,55 88,553 19,371 77, Residential development Agriculture and reforestation , ,47 21,919 24,267 14,19 698,245 17,957 2, , Tile drainage/shoreline assistance Other 1899 Subtotal 1,458,24 666, , ,53 18,442 2,87, ,457 82,2 3,214, Other 991 TOTAL 11,595,152 1,68,234 56,89,352 22,371,26 5,318, ,711,443 18,465, ,619, ,619,855

21 FIR213: SIMCOE CO Schedule 42 ADDITIONAL INFORMATION Additional information contained in Schedule 4 1 Total of column 1 includes: $ 51 Salaries and wages ,63,42 52 Employee benefits ,531, Total Salaries, Wages and Employee benefits (Not including line 55) ,595, Salaries, Wages and Employee benefits capitalized on Schedule Total Salaries, Wages and Employee benefits (including capitalized wages) ,595,152 Total of column 3 includes: 511 Amounts for tax write-offs reported in SLC Total of column 4 includes: 521 Municipal Property Assessment Corporation (MPAC) ,43,844 Total of column 5 includes: 561 Short term interest costs ,215 Total of column 6 includes: 581 Grants to charitable and non-profit organizations ,112, Grants to universities and colleges Contributions to UNCONSOLIDATED joint local boards 584 Health unit ,945, District Social Services Administration Board (DSSAB) Consolidated Municipal Service Manager (CMSM) Homes for the aged Recreation boards Fire area boards Other Other Other Other Payments pertaining to the equalization of General Assistance in the GTA Payments pertaining to the equalization of Social Housing in the GTA Total of column 11 includes: Payments for long term commitments and liabilities financed from the consolidated statement of operations Line 611 of column 11 (Total costs for paved roads) includes: 616 Urban storm water Rural storm water Line 612 of column 11 (Total costs for unpaved roads) includes: 618 Rural storm water Line 831 of column 11 (Total costs for water treatment) includes: 6611 Treatment costs for water not treated to drinking water standards Line 832 of column 11 (Total costs for water distribution) includes: 6612 Distribution/transmission costs for water not treated to drinking water standards

22 FIR213: SIMCOE CO Schedule 51 SCHEDULE OF TANGIBLE CAPITAL ASSETS ANALYSIS BY FUNCTIONAL CLASSIFICATION 213 Opening Net Book Value 213 Opening Cost Balance Additions and Betterments COST Disposals Write Downs 213 Closing Cost Balance 213 Opening Amortization Balance AMORTIZATION Annual Amortization Amortization Disposal 213 Closing Amortization Balance 213 Closing Net Book Value $ $ $ $ $ $ $ $ $ $ $ 299 General government ,577,185 4,63,886 4,11 53,22 4,95,794 8,26,71 2,672,157 19,212 1,679,646 3,271,148 Protection services 41 Fire Police Court Security Prisoner Transportation Conservation authority Protective inspection and control ,33 3,1 3,1 2,67 5,17 25,84 5, Building permit and inspection services Emergency measures , ,274 12, , ,981 55,6 492,581 5, Provincial Offences Act (POA) Other. 499 Subtotal 554,326 1,11,374 12,151 1,23, ,48 6, ,665 55,86 Transportation services 611 Roads - Paved ,866,84 495,732,375 77,911,562 6,891, ,752,82 18,865,571 11,57,157 3,52, ,42, ,35, Roads - Unpaved Roads - Bridges and Culverts Roads - Traffic Operations & Roadside Winter Control - Except sidewalks, Parking Lots Winter Control - Sidewalks, Parking Lots Only Transit - Conventional Transit - Disabled & special needs Parking Street lighting Air transportation Other. 699 Subtotal 314,866,84 495,732,375 77,911,562 6,891, ,752,82 18,865,571 11,57,157 3,52, ,42, ,35,335 Environmental services 811 Wastewater collection/conveyance Wastewater treatment & disposal Urban storm sewer system Rural storm sewer system Water treatment Water distribution/transmission Solid waste collection Solid waste disposal ,956,116 32,47,64 3,49,355 3,9 35,597,95 2,451,524 1,713, ,925 21,894,794 13,72,31 86 Waste diversion Other. 899 Subtotal 11,956,116 32,47,64 3,49,355 3,9 35,597,95 2,451,524 1,713, ,925 21,894,794 13,72,31 Health services 11 Public health services Hospitals Ambulance services ,572,886 9,63,655 1,66, ,222 1,935,6 5,3,769 1,19,743 32,4 5,919,112 5,15, Ambulance dispatch Cemeteries Other. 199 Subtotal 4,572,886 9,63,655 1,66, ,222 1,935,6 5,3,769 1,19,743 32,4 5,919,112 5,15,948 Social and family services 121 General assistance Assistance to aged persons ,483,14 31,792,32 76,174,914 36,779 17,66,455 21,39,18 693,99 16,924 21,896,246 85,71, Child care Other Subtotal 1,483,14 31,792,32 76,174,914 36,779 17,66,455 21,39,18 693,99 16,924 21,896,246 85,71,29