City of Pickering 2017 Development Charges Background Study

Transcription

1 City of Pickering 2017 Development Charges Background Study Office Consolidation Incorporating the Background Study (October 5, 2017) as Amended and Approved by Council on December 11, 2017 Prepared January 2, 2018

2 Contents Page 1. Introduction Purpose of this Document Summary of the Process Current City of Pickering D.C. Policy By-law Enactment Services Covered Timing of D.C. Calculation and Payment Redevelopment Credit Exemptions Anticipated Development in the City of Pickering Requirements of the Act Basis of Population, Household and Non-Residential Gross Floor Area Forecast Summary of Growth Forecast The Approach to the Calculation of the Charge Services Potentially Involved Local Service Policy Capital Forecast Treatment of Credits Eligible Debt and Committed Excess Capacity Existing Reserve Funds Deductions Reduction Required by Level of Service Ceiling Reduction for Uncommitted Excess Capacity Reduction for Benefit to Existing Development Reduction for Anticipated Grants, Subsidies and Other Contributions The 10% Reduction D.C. By-Law Spatial Applicability D.C. Eligible Cost Analysis by Service Service Levels and 10-Year Capital Costs for City-wide D.C. Calculation Protection Services Parks and Recreation Library Services Administration Service Levels and 14-Year Capital Costs for City-wide D.C. Calculation Other Services Related to a Highway Stormwater Management Service Levels and 14-Year Capital Costs for Area-Specific (Outside of Seaton Lands) D.C. Calculation H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

3 5.3.1 Transportation Services D.C. Calculation D.C. Policy Recommendations and D.C. By-law Rules D.C. By-law Structure D.C. By-law Rules Payment in any Particular Case Determination of the Amount of the Charge Application to Redevelopment of Land (Demolition and Conversion) Exemptions (full or partial) Phase in Provision(s) Timing of Collection Indexing D.C. Spatial Applicability Other D.C. By-law Provisions Categories of Services for Reserve Fund and Credit Purposes By-law In-force Date Minimum Interest Rate Paid on Refunds and Charged for Inter-Reserve Fund Borrowing Other Recommendations Asset Management Plan Introduction By-law Implementation Public Consultation Public Meeting of Council Other Consultation Activity Anticipated Impact of the Charge on Development Implementation Requirements Notice of Passage By-law Pamphlet Appeals Complaints Credits Front-Ending Agreements Severance and Subdivision Agreement Conditions Appendix A Background Information on Residential and Non-residential Growth Forecast Appendix B Level of Service Appendix C D.C. Cash Flow Calculation Tables Appendix D Long-term Capital and Operating Cost Examination Appendix E D.C. By-law Appendix F Local Service Policy H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

4 List of Acronyms and Abbreviations A.M.P. D.C. D.C.A. E.S.A. G.F.A. mm N.F.P.O.W. O.M.B. O.Reg. para. P.P.U. R.S.O. sq.ft. s.s. Asset Management Plan Development Charge Development Charges Act Environmentally Safe Area Gross floor area Millimeters No fixed place of work Ontario Municipal Board Ontario Regulation Paragraph Persons per unit Revised Statute of Ontario Square foot Subsection H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

5 Page 1 1. Introduction 1.1 Purpose of this Document This background study has been prepared pursuant to the requirements of the Development Charges Act (D.C.A.), 1997 (s.10), and accordingly, recommends new development charges (D.C.) and policies for the City of Pickering. The City retained (Watson) to undertake the D.C. Background Study process in Watson worked with senior staff from the City in preparing this D.C. analysis and the policy recommendations. This D.C. Background Study, containing the proposed D.C. By-Law, will be distributed to members of the public in order to provide interested parties with sufficient background information on the legislation, the study s recommendations and an outline of the basis for these recommendations. This report has been prepared, in the first instance, to meet the statutory requirements applicable to the City s D.C. Background Study, as summarized in Chapter 4 and applied in Chapters 5 and 6. It also addresses the forecast amount, type and location of growth (Chapter 3), the requirement for rules governing the imposition of the charges (Chapter 7), Asset Management Plan requirements under the D.C.A. (Chapter 8), and the proposed by-law to be made available as part of the approval process (Appendix E). In addition, the report is designed to set out sufficient background on the legislation, the City s current D.C. policy (Chapter 2) and the policies underlying the proposed by-law, to make the exercise understandable to interested parties. Finally, the D.C. Background Study addresses post-adoption implementation requirements (Chapter 9) which are critical to the successful application of the new policy. The chapters in the report are supported by Appendices containing the data required to explain and substantiate the calculation of the charge. A full discussion of the statutory requirements for the preparation of a background study and calculation of a D.C. is provided herein. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

6 Page Summary of the Process The public meeting required under Section 12 of the D.C.A., 1997, has been scheduled for November 6, Its purpose is to present the study to the public and to solicit public input on the proposed D.C. by-law. The meeting is also being held to answer any questions regarding the study s purpose and methodology. Figure 1-1 outlines the process undertaken to date and the proposed schedule to be followed with respect to the D.C. by-law adoption process. In accordance with the legislation, the D.C. Background Study and proposed D.C. By- Law were made available for public review on October 11, Following the statutory public meeting, the process to be followed in finalizing the report and recommendations includes: consideration of responses received prior to, at or immediately following the public meeting; Council determination if any further public meetings are required on the matter; finalization of the study and Council consideration of the by-law on December 11, 2017; and imposition of new development charges on January 1, H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

7 Page 3 Figure 1-1 Schedule of Key D.C. Process Dates Process Steps Dates 1. Project initiation meetings with City Steering Committee April, Data collection, staff interviews, methodology review, preparation of D.C. calculations 3. Preparation of draft D.C. Background Study and review of draft findings with D.C. Steering Committee 4. D.C. Background Study and proposed D.C. by-law available to public (60 days prior to by-law passage) 5. Statutory notice of Public Meeting advertisement placed in newspaper(s) June September, 2017 September 26, 2017 October 11, clear days prior to public meeting 6. Presentation of D.C. Background Study to Stakeholders November 1, Public Meeting of Council November 6, Council considers adoption of D.C. Background Study and passage of by-law December 11, D.C. By-Law in force date January 1, Newspaper notice given of by-law passage 11. Last day for by-law appeal 12. City makes available D.C. pamphlet By 20 days after passage 40 days after passage by 60 days after in force date H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

8 Page 4 2. Current City of Pickering D.C. Policy 2.1 By-law Enactment On December 9, 2013, the City of Pickering passed By-Law 7234/13 under the D.C.A., The by-law came into effect on January 1, 2014 and imposes uniform City-wide D.C.s by service for all permissible municipal services, with the exception of Transportation Services which on an area-specific basis for the lands outside of the Seaton lands only. The area-specific treatment of Transportation services is in accordance with the City s agreement with the Seaton Landowners, whereby transportation services attributable to these lands are funded directly by the landowners. 2.2 Services Covered The following services are included under By-Law 7234/13: City-Wide Services Development-Related Studies Fire Parks Development Major Indoor Recreation Facilities Library Operations Facilities and Vehicles Stormwater Management Area-Specific Services Transportation Seaton 1 Transportation rest of Pickering The By-Law provides for mandatory annual indexing of the charges on July 1 st. Table 2-1 provides the charges currently in effect for residential and non-residential development types, as well as a breakdown of the charges by service. 1 Subject to a separate agreement outside of the D.C.A. concerning the provision of Transportation Service requirements in addition to other funding contributions. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

9 Page 5 Table 2-1 City of Pickering Schedule of Current Development Charges Service Single and Semi- Detached Dwelling RESIDENTIAL Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Other Multiples NON-RESIDENTIAL (per ft² of Total Floor Area) 2 (per net Ha of Prestige Employment Land in Seaton) Development -Related Studies ,707 Fire Protection ,757 Parks Development & Trails 1, , ,570 Indoor Recreation Facilities 3,697 1,954 1,433 2, ,521 Library ,291 Operations Facilites & Vehicles ,023 Transportation - Seaton 1 - Rest of Pickering 5,471 2,893 2,123 4, Stormwater Management ,881 Seaton 8,217 4,343 3,188 6, ,750 Rest of Pickering 13,688 7,236 5,311 10, , Subject to a separate agreement outside of the Development Charges Act concerning the provision of Transportation requirements in addition to other funding contributions 2. Does not apply to prestige employment development in Seaton, as that development is subject to the per net Ha land area charge instead. 2.3 Timing of D.C. Calculation and Payment D.C. s are calculated and payable in full to the City at the time a permit is issued for any land, buildings or structures constituting development. 2.4 Redevelopment Credit Where as a result of the redevelopment of land, where a building or structure existing on land was demolished, a D.C. credit will only be issued where a building permit has been issued for redevelopment within 10 years of the demolition permit. D.C.s are payable for the dwelling units or additional non-residential floor area created are in excess of what was demolished. D.C. credits are also provided for the conversion of floor area from one principal use to another principal use (i.e. residential and non-residential). The D.C. payable is equal to charge for floor area/units in the space created, less the charge that would have been payable for the existing floor area/units. In no case shall the net charge be less than zero. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

10 Page Exemptions The City s D.C. By-Law includes statutory exemptions from payment of D.C.s with respect to: Industrial additions of up to and including 50% of the existing gross floor area of the building for industrial additions which exceed 50% of the existing gross floor area, only the portion of the addition in excess of 50% is subject to the payment of D.C.s; Land used for Municipal or Board of Education purposes; and Residential development that results in only the enlargement of an existing dwelling unit, or that results only in the creation of up to two additional dwelling units (as specified by O.Reg. 82/98). The By-Law also provides non-statutory exemptions from payment of D.C.s with respect to: The development of a non-residential farm building used for bona fide agricultural purposes; A building or structure that is used in connection with a place of worship and is exempt from taxation under the Assessment Act as a result; Nursing homes and hospitals; and Garden suites H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

11 3. Anticipated Development in the City of Pickering 3.1 Requirements of the Act Page 7 Chapter 4 provides the methodology for calculating a development charge as per the D. C.A. Figure 4-1 presents this methodology graphically. It is noted in the first box of the schematic that in order to determine the development charge that may be imposed, it is a requirement of Section 5 (1) of the D.C.A. that the anticipated amount, type and location of development, for which development charges can be imposed, must be estimated. The growth forecast contained in this chapter (with supplemental tables in Appendix A) provides for the anticipated development for which the City will be required to provide services, over a 10-year and long-term time horizon (i.e ). 3.2 Basis of Population, Household and Non-Residential Gross Floor Area Forecast The D.C. growth forecast has been derived from forecast contained in Durham Region Regional Official Plan Amendment No. 128, as approved by the Ontario Municipal Board (OMB) on January 9, In accordance with the Durham Region Regional Official Plan (R.O.P.) and City of Pickering Official Plan (O.P.), the population and employment forecast for Community of Seaton is 61,000 and 30,500 by In compiling the growth forecast, the following additional information sources were also consulted to assess residential and non-residential development potential for the City over the forecast period; including: A review of recent historical residential and non-residential development activity; 2006, 2011 and 2016 Census Data (where available); and Discussions with City staff regarding the anticipated residential and nonresidential development trends for the City of Pickering. 1 Population forecast for Seaton includes the net Census undercount. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

12 Page Summary of Growth Forecast A detailed analysis of the residential and non-residential growth forecast is provided in Appendix A. The discussion provided herein summarizes the anticipated growth for the City and describes the basis for the forecast. The results of the residential growth forecast analysis are summarized in Figure 3-1 below, and Schedule 1 in Appendix A. Figure 3-1 Household Formation-Based Population and Household Forecast Model DEMAND SUPPLY Historical Housing Construction Employment Market by Local Municipality, Economic Outlook Local, Regional and Provincial Forecast of Residential Units Residential Units in the Development Process Intensification Designated Lands Servicing Capacity Occupancy Assumptions Gross Population Increase Decline in Existing Population Net Population Increase H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

13 Page 9 As identified in Table 3-1 and Schedule 1, the City s population is anticipated to reach approximately 168,170 by 2028 and 180,885 by This represents an increase of 75,000 persons and 87,700 persons, respectively, over the 10-year and long-term forecast periods. Further, the population forecast summarized in Schedule 1 excludes the net Census undercount, which is estimated at approximately 4.6%. The Census undercount represents the net number of persons missed during Census enumeration. In calculating the D.C. for the City, the net Census undercount has been excluded from the growth forecast. Accordingly, all references provided herein to the population forecast exclude the net Census undercount. 1. Unit Mix (Appendix A Schedules 1 through 6) The unit mix for the City was derived from historical development activity (as per Schedule 7) and discussions with planning staff regarding anticipated development trends for the City. Based on the above, the long-term ( ) household growth forecast is comprised of a housing unit mix of approximately 26% low density (single detached and semi-detached), 41% medium density (multiples except apartments) and 33% high density (bachelor, 1 bedroom and 2+ bedroom apartments). 2. Geographic Location of Residential Development (Appendix A Schedule 2) Schedule 2 summarizes the anticipated amount, type and location of residential development for the City by development location. The percentage of forecast housing growth between 2018 and 2031 by area within the City is summarized below. Seaton 62% Remaining City of Pickering 38% 3. Planning Period Short-term and longer-term time horizons are required for the D.C. process. The D.C.A. limits the planning horizon for certain services, such as parks and recreation, and libraries, to a 10-year planning horizon. Transportation and stormwater management services utilize a long-term forecast period. 1 It is noted that 36,500 persons (including the net Census undercount) and 11,700 households have been reserved for Northeast Pickering between 2027 and 2031 as the population and households for this area have been deferred. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

14 Page 10 Year Population (Including Census Undercount)¹ Population (Excluding Census Undercount) Table 3-1 City of Pickering Residential Growth Forecast Summary Institutional Population Population Excluding Institutional Population Singles & Semi- Detached Housing Units Multiple Dwellings 2 Apartments 3 Other Total Households Person Per Unit (PPU) Historical Forecast Incremental Mid 2006 Mid 2011 Mid 2016 Early 2018 Early 2023 Early 2028 Mid 2031 Mid Mid 2011 Mid Mid 2016 Mid Early 2018 Early Early 2023 Early Early ,880 87, ,243 20,335 4,770 3, , ,800 88, ,126 20,740 5,380 3, , ,990 91, ,995 21,125 6,065 3, , ,460 93, ,388 21,414 6,440 3, , , ,445 1, ,334 26,154 12,742 8, , , ,172 1, ,750 29,593 18,439 13, , , ,885 1, ,356 30,192 20,228 15, , ,100 3,190 3, , ,590 1,470 1, , ,030 38, ,946 4,740 6,302 4, ,677 78,450 74, ,362 8,179 11,999 9, ,572 Early Mid ,746 87, ,968 8,778 13,788 11, ,913 Source:, Derived from Durham Region Official Plan. Note: Population forecast excludes Northeast Pickering. Note: A total of approximately 36,500 persons (including the net Census undercount) and 11,700 households have been reserved for Northeast Pickering between 2027 and 2031 as the population and households allocated to this area have been deferred. 1. Census Undercount estimated at approximately 4.6%. Note: Population Including the Undercount has been rounded. 2. Includes townhomes and apartments in duplexes. 3. Includes bachelor, 1 bedroom and 2 bedroom+ apartments. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

15 4. Population in New Units (Appendix A - Schedules 2 through 5) Page 11 The number of housing units to be constructed in the City during the shortterm and long-term periods are presented in Figure 3-2. Over the 14-year forecast period, the City is anticipated to average 2,422 housing units annually. Population in new units is derived from Schedules 3 through 6, which incorporate historical development activity, anticipated units (see unit mix discussion) and average persons per unit by dwelling type for new units. Schedules 7 and 8 summarizes the average number of persons per unit (P.P.U.) for the new permanent residential housing units by age and type of dwelling, based on 2011 custom Census data for the City. The 20-year average P.P.U. s by dwelling type are as follows: Low density: 3.53 Medium density: 2.85 High density: Existing Units and Population Change (Appendix A - Schedules 2 through 6) Existing households estimates as of 2018 are based on the 2016 Census households, plus estimated residential units constructed between 2016 and 2018, assuming a 6-month lag between construction and occupancy (see Schedule 3). The decline in average occupancy levels for existing housing units is calculated in Schedules 3 through 5, by aging the existing population over the forecast period. The forecast population decline in existing households over the 2018 to 2031 forecast period is estimated at approximately 6,370. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

16 Page 12 Figure 3-2 City of Pickering Annual Housing Forecast 3,500 3,000 3,054 3,054 3,054 3,053 3,112 3,112 3,112 3,112 3,112 2,500 Housing Units 2,000 1,500 1,000 1,447 1,447 1,447 1, Years Historical Low Density Medium Density High Density Historical Average H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

17 6. Employment (Appendix A, Schedules 9a, 9b and 9c) Page 13 Employment projections are largely based on the activity rate method, which is defined as the number of jobs in the City divided by the number of residents. Key employment sectors include primary, industrial, commercial/population-related, institutional, and work at home, which are considered individually below. The City s employment base by place of work is outlined in Schedule 9a. The 2011 employment base is comprised of the following sectors: 80 primary (less than 1%); 3,080 work at home employment (approx. 9%); 13,170 industrial (approx. 39%); 13,010 commercial/population-related (approx. 39%); and 4,320 institutional (approx. 13%). The 2011 employment base by usual place of work, including work at home, is approximately 33,660 jobs. An additional 2,570 jobs have been identified for the City as having no fixed place of work (N.F.P.O.W.). 2 The total employment including N.F.P.O.W. in 2011 is 36,230. As of early 2018 the City s total employment base is estimated at 38,770. Schedule 9b, Appendix A, summarizes the employment forecast, excluding work at home and N.F.P.O.W. employment, which is the basis for the D.C. employment forecast. The impact on municipal services from work at home employees has already been included in the population forecast. The need for municipal services related to N.F.P.O.W. employees has largely been included in the employment forecast by usual place of work (i.e. employment and G.F.A. in the retail and accommodation sectors generated from N.F.P.O.W. construction employment). Furthermore, since these employees have no fixed work address, they cannot be captured in the non-residential gross floor area (G.F.A.) calculation. Accordingly, work-at-home and N.F.P.O.W. employees have been removed from the D.C. employment forecast and calculation Employment is based on Statistics Canada 2011 Places of Work Employment dataset. 2 Statistics Canada defines "No Fixed Place of Work" (N.F.P.O.W.) employees as, "persons who do not go from home to the same work place location at the beginning of each shift. Such persons include building and landscape contractors, travelling salespersons, independent truck drivers, etc. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

18 Page 14 Total employment for City (excluding work at home and N.F.P.O.W.) is anticipated to reach approximately 53,690 by 2028 and 63,900 by This represents an employment increase of approximately 21,120 and 31,330 additional jobs over the 10-year and long-term forecast periods, respectively. 7. Non-Residential Square Footage Estimates (Gross Floor Area (G.F.A.)), Appendix A, Schedule 9b and 9c) Square footage estimates were calculated in Schedule 9b based on the following employee density assumptions: 1 1,200 sq.ft. per employee for industrial; 400 sq.ft. per employee for commercial/population-related; and 675 sq.ft. per employee for institutional employment. The City-wide incremental non-residential G.F.A. increase is anticipated to be approximately 20.1 million sq.ft. over the 10-year forecast period and 30.8 million sq.ft. over the long-term forecast period. In terms of percentage growth, the long-term incremental G.F.A. forecast by sector is broken down as follows: industrial approx. 86%; commercial/population-related approx. 10%; and institutional approx. 4%. The employment and GFA allocation between Seaton and the remaining areas of the City has been developed in accordance with the employment forecast established for the City as a whole and the Seaton Community in accordance with the Durham ROP and City of Pickering O.P. 1 Based on employment surveys. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

19 4. The Approach to the Calculation of the Charge Page 15 This chapter addresses the requirements of s.s.5(1) of the D.C.A., 1997 with respect to the establishment of the need for service which underpins the D.C. calculation. These requirements are illustrated schematically in Figure Services Potentially Involved Table 4-1 lists the full range of municipal service categories which are provided within the City. A number of these services are defined in s.s.2(4) of the D.C.A., 1997 as being ineligible for inclusion in D.C.s. These are shown as ineligible on Table 4-1. In addition, two ineligible costs defined in s.s.5(3) of the D.C.A. are computer equipment and rolling stock with an estimated useful life of [less than] seven years... In addition, local roads are covered separately under subdivision agreements and related means (as are other local services). Moreover, some services, such as water and wastewater services are provided by the Regional Municipality. Services which are potentially eligible for inclusion in the City s D.C. are indicated with a Yes. The D.C.A allows municipalities to define services for inclusion in the by-law. In discussions with City staff it was determined that services previously defined as Operations, which includes services related to both Transportation Services and Parks and Recreation Services that these should be defined separately. As such the Transportation Services component of operations has been defined herein as Other Services Related to Highways. The component of operations related to Parks and Recreation Services have been included within that service definition. In addition, the City s existing D.C. By-law defines Parks Development and Major Indoor Recreation Facilities as separate services. These services have been combined into one service defined herein as Parks and Recreation Services. Finally, Protection Services has been expanded to include services related to by-law enforcement and animal enforcement services. 4.2 Local Service Policy The D.C. calculation commences with an estimate of the increase in the need for service attributable to the anticipated development, for each service to be covered by the By-Law. There must be some form of link or attribution between the anticipated H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

20 Page 16 development and the estimated increase in the need for service. While the need could conceivably be expressed generally in terms of units of capacity, s.s.5(1)3, which requires that municipal council indicate that it intends to ensure that such an increase in need will be met, suggests that a project-specific expression of need would be most appropriate. Some of the need for services generated by additional development consists of local services related to a plan of subdivision. As such, they will be required as a condition of subdivision agreements or consent conditions. The City s general policy guidelines on D.C. and local service funding is detailed in Appendix F to this report. 4.3 Capital Forecast Paragraph 7 of s.s.5(1) of the D.C.A. requires that, the capital costs necessary to provide the increased services must be estimated. The Act goes on to require two potential cost reductions and the Regulation sets out the way in which such costs are to be presented. These requirements are outlined below. These estimates involve capital costing of the increased services discussed above. This entails costing actual projects or the provision of service units, depending on how each service has been addressed. The capital costs include: a) costs to acquire land or an interest therein (including a leasehold interest); b) costs to improve land; c) costs to acquire, lease, construct or improve buildings and structures; d) costs to acquire, lease or improve facilities including rolling stock (with a useful life of 7 or more years), furniture and equipment (other than computer equipment), materials acquired for library circulation, reference or information purposes; e) interest on money borrowed to pay for the above-referenced costs; f) costs to undertake studies in connection with the above-referenced matters; and g) costs of the D.C. background study. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

21 Page 17 Figure 4-1 The Process of Calculating a D.C. under the Act e ocess o Ca cu at g e e op e t C a ge U de e ct Anticipated Development 1. Tax Base, User Tax Rates, Base, User etc. Rates, etc. 2. Ineligible Services 2. Ineligible Services Estimated Increase in Need For Ceiling Re: Service Increased Need Subdivision Agreements Subdivision and Agreements Consent Provisions and Consent Provisions 7. Specified Local Services 7. Specified Local Services Needs That Will Be Met 5. DC Needs By Service 8. Examination of the Long Term Capital and Operating Costs For Capital Infrastructure 6. 1 Less: Uncommitted Excess Capacity 9. 2 Less: Benefit To Existing Devpt Less: Grants, Subsidies and Other Contributions 11. Financing, Inflation and Investment Considerations 14. DC Net Capital Costs Costs for new development vs. existing development for the term of the by-law and the balance of the period 13. Amount of the Charge By Type of Development (including apportionment of costs - residential and non-residential) Less: 10% Where Applicable DC By-law(s) Spatial Applicability Consideration of exemptions, Consideration phase-ins, of etc. exemptions, phase-ins, etc. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

22 Page 18 Table 4-1 Categories of Municipal Services To Be Addressed as Part of the Calculation Categories of Municipal Services Eligibility for Inclusion in the D.C. Calculation Service Components Maximum Potential D.C. Recovery % 1. Services Related to a Highway Yes Yes Local Service Yes Yes 1.1 Arterial roads 1.2 Collector roads 1.3 Local roads 1.4 Intersections and Traffic signals 1.5 Sidewalks and streetlights Other Transportation Services n/a n/a n/a No Yes Yes n/a n/a 2.1 Transit vehicles 2.2 Other transit infrastructure 2.3 Municipal parking spaces - indoor 2.4 Municipal parking spaces - outdoor 2.5 Works Yards 2.6 Rolling stock Ferries 2.8 Airport facilities Storm Water Drainage and Control Services Yes Yes Local Service 3.1 Main channels and drainage trunks 3.2 Channel connections 3.3 Retention/detention ponds Fire Protection Services Yes Yes Yes 4.1 Fire stations 4.2 Fire pumpers, aerials and rescue vehicles 4.3 Small equipment and gear Outdoor Recreation Services (i.e. Parks and Open Space) Ineligible Yes Yes Yes Yes 5.1 Acquisition of land for parks, woodlots and E.S.A.s 5.2 Development of area municipal parks 5.3 Development of district parks 5.5 Development of special purpose parks 5.6 Parks rolling stock 1 and yards with 7+ year life time 2 same percentage as service component to which it pertains computer equipment excluded throughout H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

23 Page 19 Categories of Municipal Services Eligibility for Inclusion in the D.C. Calculation Service Components Maximum Potential D.C. Recovery % 6. Indoor Recreation Services Yes Yes 6.1 Arenas, indoor pools, fitness facilities, community centres, etc. (including land) 6.2 Recreation vehicles and equipment Library Services Yes Yes 7.1 Public library space (incl. furniture and equipment) 7.2 Library materials Electrical Power Services Ineligible Ineligible Ineligible 8.1 Electrical substations 8.2 Electrical distribution system 8.3 Electrical system rolling stock Provision of Cultural, Entertainment and Tourism Facilities and Convention Centres Ineligible Ineligible 9.1 Cultural space (e.g. art galleries, museums and theatres) 9.2 Tourism facilities and convention centres Waste Water Services n/a n/a n/a 10.1 Treatment plants 10.2 Collection systems 10.3 Local systems Water Supply Services n/a n/a n/a 11.1 Treatment plants 11.2 Distribution systems 11.3 Local systems Waste Management Services n/a Ineligible n/a 12.1 Collection, transfer vehicles and equipment 12.3 Landfills and other disposal facilities 12.3 Other waste diversion facilities Police Services n/a n/a n/a 13.1 Police detachments 13.2 Police rolling stock Small equipment and gear Homes for the Aged n/a 14.1 Homes for the aged space Day Care n/a 15.1 Day care space Health n/a 16.1 Health department space 90 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

24 Page 20 Categories of Municipal Services 17. Social Services Eligibility for Inclusion in the D.C. Calculation 18. Ambulance n/a n/a 19. Hospital Provision 20. Provision of Headquarters for the General Administration of Municipalities and Area Municipal Boards 21. Other Services Service Components Maximum Potential D.C. Recovery % n/a 17.1 Social service space Ambulance station space 18.2 Vehicles 1 Ineligible 19.1 Hospital capital contributions 0 Ineligible Ineligible Ineligible Yes Yes 20.1 Office space (all services) 20.2 Office furniture 20.3 Computer equipment 21.1 Studies in connection with acquiring buildings, rolling stock, materials and equipment, and improving land 2 and facilities, including the D.C. background study cost 21.2 Interest on money borrowed to pay for growth-related capital Eligibility for Inclusion in the DC Description Calculation Yes Municipality provides the service - service has been included in the DC Calculation No Municipality provides the service - service has not been included in the DC Calculation n/a Municipality does not provide the service Service is ineligible for inclusion in the DC calculation Ineligible 1 with 7+ year life time 2 same percentage as service component to which it pertains computer equipment excluded throughout H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

25 Page 21 In order for an increase in need for service to be included in the D.C. calculation, municipal council must indicate...that it intends to ensure that such an increase in need will be met (s.s.5(1)3). This can be done if the increase in service forms part of a Council-approved Official Plan, capital forecast or similar expression of the intention of Council (O.Reg. 82/98 s.3). The capital program contained herein reflects the City s approved and proposed capital budgets and master servicing/needs assessments. 4.4 Treatment of Credits Section 8 para. 5 of O.Reg. 82/98 indicates that a D.C. background study must set out, the estimated value of credits that are being carried forward relating to the service. s.s.17 para. 4 of the same Regulation indicates that,...the value of the credit cannot be recovered from future D.C.s, if the credit pertains to an ineligible service. This implies that a credit for eligible services can be recovered from future D.C.s. As a result, this provision should be made in the calculation, in order to avoid a funding shortfall with respect to future service needs. The City currently has no outstanding credit obligations. 4.5 Eligible Debt and Committed Excess Capacity Section 66 of the D.C.A., 1997 states that for the purposes of developing a D.C. by-law, a debt incurred with respect to an eligible service may be included as a capital cost, subject to any limitations or reductions in the Act. Similarly, s.18 of O.Reg. 82/98 indicates that debt with respect to an ineligible service may be included as a capital cost, subject to several restrictions. In order for such costs to be eligible, two conditions must apply. First, they must have funded excess capacity which is able to meet service needs attributable to the anticipated development. Second, the excess capacity must be committed, that is, either before or at the time it was created, Council must have expressed a clear intention that it would be paid for by D.C.s or other similar charges. For example, this may have been done as part of previous D.C. processes. The City will be issuing debt for the New Operations Centre that is currently under construction. The anticipated debt repayment costs have been included in the calculation of the charge. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

26 Page Existing Reserve Funds Section 35 of the D.C.A. states that: The money in a reserve fund established for a service may be spent only for capital costs determined under paragraphs 2 to 8 of subsection 5(1). There is no explicit requirement under the D.C.A. calculation method set out in s.s.5(1) to net the outstanding reserve fund balance as part of making the D.C. calculation; however, s.35 does restrict the way in which the funds are used in future. The City s projected uncommitted D.C. reserve fund balances, by service, as at December 31, 2017 are presented in Table 4-2. Projected balances account for 2017 D.C. commitments as well as anticipated D.C. collections to December 31, These balances have been applied against future spending requirements for all services. Incomplete D.C. eligible capital projects for which D.C. Reserve Fund balances have been committed have not been included in the capital needs identified in the D.C. Background Study. Table 4-2 City of Pickering Projected Uncommitted D.C. Reserve Funds Balances (December 31, 2017) Service Total Protection Services (254,176) Parks and Recreation Services 16,528,412 Library Services 2,798,782 Administration Studies (673,868) Stormwater Management 976,371 Transportation 18,249,536 Other Services Related to a Highway 153,919 Total 37,778, Deductions The D.C.A., 1997 potentially requires that five deductions be made to the increase in the need for service. These relate to: the level of service ceiling; uncommitted excess capacity; benefit to existing development; anticipated grants, subsidies and other contributions; and a 10% reduction for certain services. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

27 Page 23 The requirements behind each of these reductions are addressed as follows: Reduction Required by Level of Service Ceiling This is designed to ensure that the increase in need for services does not include an increase that would result in the level of service (for the additional development increment) exceeding the average level of the service provided in the City over the 10- year period immediately preceding the preparation of the background study O.Reg. 82/98 (s.4) goes further to indicate that, both the quantity and quality of a service shall be taken into account in determining the level of service and the average level of service. Moreover, the D.C.A., 1997 does not require this historical level of service calculation for transit services. As per subsection 5.2(3) of the D.C.A., the estimate for the increase in the need for a prescribed service (i.e. transit services) shall not exceed the planned level of service over the 10-year period immediately following the preparation of the background study. In many cases this can be done by establishing a quantity measure in terms of units as floor area, land area or road length per capita, and a quality measure in terms of the average cost of providing such units based on replacement costs, engineering standards or recognized performance measurement systems, depending on circumstances. When the quantity and quality factor are multiplied together, they produce a measure of the level of service, which meets the requirements of the Act, i.e. cost per unit. The average service level calculation sheets for each service component in the D.C. calculation are set out in Appendix B Reduction for Uncommitted Excess Capacity Paragraph 5 of s.s.5(1) requires a deduction from the increase in the need for service attributable to the anticipated development that can be met using the City s excess capacity, other than excess capacity which is committed (discussed above in 4.5). Excess capacity is undefined, but in this case must be able to meet some or all of the increase in need for service, in order to potentially represent a deduction. The deduction of uncommitted excess capacity from the future increase in the need for service, would normally occur as part of the conceptual planning and feasibility work associated with justifying and sizing new facilities, e.g. if a road widening to accommodate increased traffic is not required because sufficient excess capacity is already available, then widening would not be included as an increase in need, in the first instance. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

28 Page Reduction for Benefit to Existing Development This step involves a further reduction to the need, by the extent to which such an increase in service would benefit existing development. The level of services cap is related, but is not the identical requirement. Wastewater (sanitary), stormwater and water trunks are highly localized to growth areas and can be more readily allocated in this regard than other services such as roads which do not have a fixed service area. Where existing development has an adequate service level which will not be tangibly increased by an increase in service, no benefit would appear to be involved. For example, where expanding existing library facilities simply replicates what existing residents are receiving, they receive very limited (or no) benefit as a result. On the other hand, where a clear existing service problem is to be remedied, a deduction should be made accordingly. In the case of services such as recreation facilities, community parks, libraries, etc., the service is typically provided on a municipal-wide system basis. For example, facilities of the same type may provide different services (i.e. leisure pool vs. competitive pool), different programs (i.e. hockey vs. figure skating) and different time availability for the same service (i.e. leisure skating available on Wednesday in one arena and Thursday in another). As a result, residents will travel to different facilities to access the services they want at the times they wish to use them, and facility location generally does not correlate directly with residence location. Even where it does, displacing users from an existing facility to a new facility frees up capacity for use by others and generally results in only a very limited benefit to existing development. Further, where an increase in demand is not met for a number of years, a negative service impact to existing development is involved for a portion of the planning period Reduction for Anticipated Grants, Subsidies and Other Contributions This step involves reducing the capital costs necessary to provide the increased services by capital grants, subsidies and other contributions made or anticipated by Council and in accordance with various rules such as the attribution between the share related to new vs. existing development O.Reg. 82/98, s.6. Where grant programs do not allow funds to be applied to growth-related capital needs, the proceeds can be applied to the non-growth share of the project exclusively. Moreover, Gas Tax revenues are typically used to fund non-growth-related works or the non-growth share of D.C. projects, given that the contribution is not being made in respect of particular growth-related capital projects. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

29 Page The 10% Reduction Paragraph 8 of s.s.(1) of the D.C.A. requires that, the capital costs must be reduced by 10 percent. This paragraph does not apply to water supply services, wastewater services, stormwater drainage and control services, services related to a highway, police, fire protection services, and transit services. The primary services that the 10% reduction does apply to include services such as parks and recreation, libraries, childcare/social services, ambulance, homes for the aged and health. The 10% is to be netted from the capital costs necessary to provide the increased services, once the other deductions have been made, as per the infrastructure cost sheets in Chapter D.C. By-Law Spatial Applicability There are four basic choices to be addressed when considering the geographic application of a D.C.: 1. the entire municipality for all services (which is the most commonly-used approach); 2. part of the municipality for all services; balance of the municipality is exempt (because it is outside the service s coverage area or can be served at little or no incremental cost); 3. different by-laws and charges in different municipal service areas (in order to recognize distinctly different servicing cost situations); and 4. a uniform municipal-wide charge with separate charge covering additional areaspecific services (e.g. the coverage area for specific works). Subsection 2(9) of the D.C.A. may prescribe services for which a D.C. by-law must apply on an area-specific basis. For prescribed services, Council shall pass different D.C. by-laws for different parts of the municipality, in accordance with the prescribed criteria. Currently the Province has not prescribed services under this subsection of the D.C.A. For services that are not prescribed under s.s. 2(9) of the D.C.A., the background study must give consideration of the use of more than one D.C. by-law to reflect different needs for services in different areas. Area-specific charges have been reviewed with City staff. The City s current D.C. policy provides for Transportation Services to be provided on an area-specific basis, with charges differentiated between the Seaton Lands and those lands within the City outside of Seaton. All other service are provided on a uniform City-wide basis. Based on current practice, and associated agreements, no changes are being recommended to the structure of the charges. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

30 5. D.C. Eligible Cost Analysis by Service Page 26 This chapter outlines the basis for calculating D.C. eligible costs to be applied on a Citywide uniform basis for all services except Transportation Services, and area-specific basis for Transportation Services only. The required calculation process set out in s.5(1) paragraphs 2 to 8 in the D.C.A., 1997, and described in Chapter 4, was followed in determining D.C. eligible costs. The nature of the capital projects and timing identified in this chapter reflects Council s current intention. However, over time, municipal projects and Council priorities change and, accordingly, Council s intentions may alter and different capital projects (and timing) may be required to meet the need for services required by new growth. 5.1 Service Levels and 10-Year Capital Costs for City-wide D.C. Calculation This section evaluates the development-related capital requirements for select services over the 10-year planning period ( ). For these services, each service component is evaluated on two format sheets: the average historical 10-year level of service calculation (see Appendix B), which caps the D.C. amounts; and the infrastructure cost calculation, which determines the potential D.C. recoverable cost Protection Services The City currently has 35,700 sq.ft. of floor space within four fire stations and 4,300 sq.ft. of facility floor space related to by-law enforcement and animal enforcement services. The City also maintains an inventory of 39 vehicles and provides approximately 1,000 items of equipment for fire protection equipment. In total, the inventory of Protection Services assets provides a historic average level of service of approximately $340 per capita. The historical level of investment in Protection Services provides for a D.C.-eligible amount over the forecast period of approximately $25.3 million. The City will require funds for two new fire stations within the Seaton Community, six additional vehicles, and equipment for 80 additional firefighters. Furthermore, the City will also requires additional facility space and vehicles for by-law and animal enforcement services. In total, the gross capital cost estimates for the increase in need for service, totals $27.9 million. After deductions of $2.4 million for the benefit to existing development, $626,000 for the statutory 10% deduction related to by-law and animal enforcement service only, the net D.C. eligible costs total $24.9 million. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

31 Page 27 Accounting for $254,000 related to reserve fund deficit position, the total D.C. eligible capital costs that have been included in the calculation of the charge are $25.1 million. The allocation of net growth-related costs for fire services between residential, and nonresidential development is 78% and 22% respectively, reflective of the incremental growth in population and employment over the forecast period. Non-residential costs have been further allocated between development occurring on prestige employment lands within Seaton (36%) and all other areas of the City (64%) based on the incremental distribution of non-residential employment Parks and Recreation The City currently maintains approximately 345 acres of active developed parkland, 478 acres of passive parkland, and maintains 23.2 kilometres of trails and multi-use paths. Furthermore, the City utilizes 531,000 sq.ft. of recreation and parks operations facility space in providing parks and recreation services. To assist in the provision of services through the aforementioned facilities, parks and trails inventory, the City utilizes 186 vehicle and equipment items. The City s level of service over the historic 10-year period averaged $2,662 per capita. In total, the maximum D.C.-eligible amount for Recreation and Parks Services over the 10-year forecast period is approximately $198.0 million based on the established level of service standards. The 10-year capital needs for parks and recreation services to accommodate growth have a total gross capital cost of approximately $176.9 million. These capital needs are comprised of future parkland and trail development, additional indoor recreation space needs, and additional parks maintenance vehicles and the share of operations facilities related to parks. Approximately $15.7 million has been deducted to reflect the benefit to the existing of the identified projects, and a further $17.4 million has been deducted to account for development benefits post The statutory 10% deduction applicable for recreation and parks totals $14.1 million. Approximately $16.5 million has been deducted from the D.C. recoverable capital costs recognizing the existing reserve fund balance, resulting in net growth-related capital costs for inclusion in the D.C. calculation of approximately $113.4 million. As the predominant users of parks and recreation services tend to be residents of the City, the forecast growth-related costs have been allocated 95% to residential development and 5% to non-residential development. Non-residential costs have been further allocated between development occurring on prestige employment lands within Seaton (36%) and all other areas of the City (64%) based on the incremental distribution of non-residential employment. H:\Pickering\2017 DC Study\Report\Pickering DCBS - Amended.docx

32 Page Library Services Library services are provided by the City through the provision of approximately 45,200 sq.ft. of facility space, 379,000 library collection material items, and one vehicle. The average level of service provided over the historical 10-year period based on this inventory is $375 per capital. When applied to anticipated growth over the period, the per capita level of service produces a maximum D.C. eligible amount for library services of approximately $27.9 million. The gross capital cost included in the D.C. calculation for the 10-year forecast period is $44.7 million. The capital cost estimates include a new library branch in Seaton (including land and materials), an expansion to the Central Library Facility and additional library space at the Pickering Heritage and Community Centre. Deductions for the benefit to existing development total $6.2 million. A further $7.8 million has been deducted to reflect the benefits to development beyond the 10-year planning period. Furthermore, deductions of approximately $3.1 million for the required 10% statutory deduction have been applied. There is a current reserve fund balance of $2.8 million, when applied results in a net D.C. recoverable capital cost of $24.8 million which has been included in the D.C. calculation. Similar to Parks and Recreation Services, the predominant users of library services tend to be residents of the City, as such the forecast growth-related costs have been allocated 95% to residential development and 5% to non-residential development. Nonresidential costs have been further allocated 36% to prestige employment lands within Seaton and 64% to all other areas of the City, based on the incremental distribution of non-residential employment Administration The D.C.A. permits the inclusion of studies undertaken to facilitate the completion of the City s capital works program and the D.C. Background Study. The City has made provision for the inclusion of new studies undertaken to facilitate future D.C. processes, as well as other studies which benefit future growth, including facility related studies, master plans, and planning studies, including a municipal comprehensive review and official plan review. The gross capital cost estimates for these studies total approximately $12.5 million over the 10-year forecast period. Approximately $674,000 has been added for existing reserve fund deficits, and approximately $4.7 million has been deducted in recognition of the benefits to the existing population. Applying the 10% statutory deduction, the net H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

33 Page 29 growth-related capital costs included in the calculation of the charge totals approximately $7.9 million. These costs have been allocated 78% to residential development, and 22% to nonresidential development (8% prestige employment lands within Seaton and 14% all other areas of the City) based on the incremental growth in population to employment for the 10-year forecast period. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

34 Page 30 Prj.No Facilities Infrastructure Costs Covered in the D.C. Calculation Protection Services Less: Less: Potential DC Recoverable Cost Gross Grants, Subsidies Other (e.g. Timing Capital Cost Post Period Net Capital Benefit to and Other Residential Subtotal 10% (year) Estimate Benefit Cost Existing Contributions Total Share Statutory (2017$) Development Attributable to Deduction) New Development 78% 22% Increased Service Needs Attributable to Anticipated Development Non- Residential Share 1 Fire Station A (Seaton) ,804,202-5,804, ,105 5,659,097 5,659,097 4,414,096 1,245,001 2 Fire Station B, including land (Seaton) ,230,000-8,230, ,750 8,024,250 8,024,250 6,258,915 1,765,335 3 Animal Shelter & By-Law Services, including land ,066,000-8,066,000 1,963,896 6,102, ,210 5,491,894 4,283,677 1,208,217 Vehicles 4 1 small vehicle (Seaton) ,000-45,000 1,125 43,875 43,875 34,223 9, Aerial (Seaton) ,510,900-1,510,900 37,773 1,473,128 1,473,128 1,149, ,088 6 Aerial (Fire Station B) (Seaton) ,510,900-1,510,900 37,773 1,473,128 1,473,128 1,149, ,088 7 Small vehicle (2) (Seaton) ,000-90,000 2,250 87,750 87,750 68,445 19,305 8 Pumper (Fire Station B) (Seaton) , ,000 22, , , , ,050 9 Provision for additional By-law and Animal Services Enforcement Vehicles , ,000 3, ,050 15, , ,143 30, Equipment Equipment for 20 Firefighters incl. Bunker Gear and Breathing Apparatus (Station A) Equipment for 20 Firefighters incl. Bunker Gear and Breathing Apparatus (Station A) Equipment for 20 Firefighters incl. Bunker Gear and Breathing Apparatus (Station B) Equipment for 20 Firefighters incl. Bunker Gear and Breathing Apparatus (Station B) , , , , ,710 86, , , , , ,710 86, , , , , ,710 86, , , , , ,710 86,790 Reserve Fund Adjustment 254, ,257 55,919 Total 27,893,002-27,893,002 2,420,121-25,472, ,615 25,101,442 19,579,125 5,522,317 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

35 Page 31 Prj.No Parks Infrastructure Costs Covered in the D.C. Calculation Parks and Recreation Services Grants, Subsidies Gross Capital Other (e.g. Parks Post Period Net Capital Benefit to and Other Residential Timing (year) Cost Estimate Subtotal 10% Code Benefit Cost Existing Contributions Total Share (2017$) Statutory Development Attributable to New Deduction) Development 95% 5% Increased Service Needs Attributable to Anticipated Development 1 Parking lot expansion - Village East Park , ,900 80,925 26,975 2,698 24,278 23,064 1,214 2 Washroom/changerooms - Rotary Frenchman's Bay West Park , , , ,000 25, , ,750 11,250 3 Frenchman's Bay Waterfront Master Plan Implementation (ph 1A & ph 1B) ,755,000-2,755,000 1,377,500 1,377, ,750 1,239,750 1,177,763 61,988 4 Frenchman's Bay Waterfront Master Plan Implementation (ph 2) ,000,000-2,000,000 1,000,000 1,000, , , ,000 45,000 5 Frenchman's Bay Waterfront Master Plan Implementation (ph 3) , , , ,000 47, , ,125 21,375 6 Community Park - Greenwood Conservation Lands (ph 1) ,396,000-5,396,000 2,698,000 2,698, ,800 2,428,200 2,306, ,410 7 Community Park - Greenwood Conservation Lands (ph 2) ,777,200-3,777,200 1,219,561 2,557, ,764 2,301,875 2,186, ,094 8 Park - Krosno Creek valley - Hwy 401 to Bayly , ,800 26, ,820 24, , ,611 10,927 9 Park - The Piazza - downtown south intensification , ,600 53, ,640 48, , ,222 21, Skate Board Park - Community Size (Civic Centre) , , , ,000 35, , ,250 15, Skate Board Park - Skate Spots (2 locations) , , , ,000 20, , ,000 9, Village Green Construction - Kindwin Development (Brock Road) , ,000 6, ,750 24, , ,406 10, D.H. Neighbourhood Park (Dersan & Tillings Road) , ,000 15, ,000 58, , ,175 26,325 - Seaton Parkland - 14 Neighbourhood Park P , ,000 23, ,250 92, , ,944 41, Village Green P , ,000 5, ,750 20, , ,061 9, Village Green P , ,000 7, ,875 27, , ,583 12, Village Green P , ,000 5, ,250 22, , ,734 10, Village Green P , ,000 3, ,000 11, , ,035 5, Neighbourhood Park P , ,000 11, ,000 42, , ,795 19, Village Green P , ,000 6, ,750 24, , ,406 10, Neighbourhood Park P , ,000 13, ,250 53, , ,494 24, Village Green P , ,000 5, ,250 22, , ,734 10, Village Green P , ,000 4, ,750 16, , ,716 7, Village Green P , ,000 6, ,500 25, , ,743 11, Village Green P , ,000 3, ,250 14, , ,044 6, Village Green P , ,000 5, ,450 21, , ,065 9, Community Park at Recreation Centre P ,000,000-3,000,000 75,000 2,925, ,500 2,632,500 2,500, , Village Green P , ,000 5, ,250 22, , ,734 10, Neighbourhood Park P , ,000 13, ,500 52, , ,158 23, Village Green P , ,000 5, ,250 22, , ,734 10, Village Green P , ,000 12, ,000 46, , ,140 21, Neighbourhood Park P , ,000 12, ,500 48, , ,813 21, Village Green P , ,000 9, ,250 38, , ,114 17, Neighbourhood Park P , ,000 14, ,250 57, , ,839 25, Community Park P ,550,000-2,550,000 63,750 2,486, ,625 2,237,625 2,125, , Neighbourhood Park P , ,000 13, ,500 52, , ,158 23, Village Green P , ,000 6, ,000 23, , ,070 10, Village Green P , ,000 6, ,500 25, , ,743 11,408 Less: Less: Potential DC Recoverable Cost Non- Residential Share H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

36 Page 32 Infrastructure Costs Covered in the D.C. Calculation Parks and Recreation Services (Cont d) Prj.No Grants, Subsidies Gross Capital Other (e.g. Parks Post Period Net Capital Benefit to and Other Residential Timing (year) Cost Estimate Subtotal 10% Code Benefit Cost Existing Contributions Total Share (2017$) Statutory Development Attributable to New Deduction) Development 95% 5% Increased Service Needs Attributable to Anticipated Development 39 Village Green P , ,000 5, ,250 22, , ,734 10, Neighbourhood Park P , ,000 14, ,250 57, , ,839 25, Community Park at Recreation Centre II P , , Village Green P , ,000 5, ,250 22, , ,734 10, Neighbourhood Park P , ,000 15, ,000 58, , ,175 26, Village Green P , , Village Green P , , Neighbourhood Park P , , Neighbourhood Park P , , Village Green P , , Village Green P , ,000 5, ,250 22, , ,734 10, Village Green P , ,000 5, ,250 22, , ,734 10, Village Green P , ,000 7, ,500 29, , ,088 13, Village Green P , , Community Park P ,300,000 3,300, Neighbourhood Park P , , Village Green P , , District Park (Phase 1) P ,000,000-9,000, ,000 8,775, ,500 7,897,500 7,502, , District Park (Phase 2) P ,000,000 9,000, Trails - 58 Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , ,000 9, ,000 35, , ,105 15, Seaton Primary Neighbourhood Connection Trails 1 minor stream crossing T , ,000 9, ,000 35, , ,105 15, Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , ,000 10, ,750 39, , ,786 17, Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , ,000 9, ,500 37, , ,778 16, Seaton Primary Neighbourhood Connection Trails 2 major stream crossing T , ,000 17, ,250 69, , ,874 31, Seaton Primary Neighbourhood Connection Trails 2 major stream crossing T , ,000 20, ,000 78, , ,900 35, Seaton Primary Neighbourhood Connection Trails 1 minor stream crossing T , ,000 9, ,750 36, , ,441 16, Seaton Primary Neighbourhood Connection Trails 2 major stream crossing T , ,000 23, ,750 90, , ,271 40, Seaton Primary Neighbourhood Connection Trails 1 minor stream crossing T , ,000 3, ,500 13, , ,708 6, Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , ,000 8, ,000 31, , ,760 14, Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , ,000 8, ,500 33, , ,433 14, Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , , Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , , Seaton Primary Neighbourhood Connection Trails 1 major stream crossing T , , Multi-purpose trail - Duffin Heights (Mattamy dev't) to Ajax , , , ,800 26, , ,679 12, Multi-purpose trail - Hydro Corridor (Liverpool to Whites) , , , ,050 49, , ,848 22, Trail - Bayly Street from waterfront trail to Go Station , , , ,800 26, , ,679 12, Trail - Bayly Street from Go Station to Hydro Corridor , , , ,850 18, , ,467 8, Trail - Finch to Brockridge Park (45m bridge) , , , ,650 45, , ,146 20, Trail - Wharf Street to Sandy Beach Road , , , ,850 21, , ,552 9, Mulit-pupose trail - Hydro Corridor (Whites to Townline) ,618,800-1,618, , ,400 80, , ,037 36,423 - Less: Less: Potential DC Recoverable Cost Non- Residential Share H:\Pickering\2017 DC Study\Report\Pickering DCBS - Amended.docx

37 Page 33 Infrastructure Costs Covered in the D.C. Calculation Parks and Recreation Services (Cont d) Prj.No Grants, Subsidies Gross Capital Other (e.g. Parks Post Period Net Capital Benefit to and Other Residential Timing (year) Cost Estimate Subtotal 10% Code Benefit Cost Existing Contributions Total Share (2017$) Statutory Development Attributable to New Deduction) Development 95% 5% Increased Service Needs Attributable to Anticipated Development Less: Less: Potential DC Recoverable Cost Non- Residential Share Recreation Facilities - 79 Seaton Recreation Complex ,000-75,000 1,875 73,125 7,313 65,813 62,522 3, ,700,000-10,700, ,500 10,432,500 1,043,250 9,389,250 8,919, , ,800,000-42,800,000 1,070,000 41,730,000 4,173,000 37,557,000 35,679,150 1,877, ,600,000-2,600,000 65,000 2,535, ,500 2,281,500 2,167, , Community Centre , , , ,273 22, , ,044 10,002 (Part of Pickering Heritage and Community Centre) ,040,531-2,040, ,597 1,166, ,693 1,050, ,729 52, , , , ,736 72, , ,794 32, ,809,800-4,809,800 1,010,188 3,799, ,961 3,419,651 3,248, , Youth & Seniors' Centre ,500,000-2,500,000 62,500 2,437, ,750 2,193,750 2,084, , ,900,000-11,900, ,500 11,602,500 1,160,250 10,442,250 9,920, , ,900,000-11,900, ,500 11,602,500 1,160,250 10,442,250 9,920, , Arts Centre (Community Uses) ,497,000-6,497, ,425 6,334, ,458 5,701,118 5,416, ,056 Parks Operations Vehicles and Equipment - 83 Area Mower , , ,000 11, ,500 98,325 5, Area Mower (2) , , ,000 23, , ,650 10, Litter Picker Vacuum ,000-30,000-30,000 3,000 27,000 25,650 1, Garbage Packer , , ,000 15, , ,250 6, Garbage Packer , , ,000 15, , ,250 6, Enclosed Trailers (3) ,000-36,000-36,000 3,600 32,400 30,780 1, Zero Turn Mower (6) , , ,000 10,800 97,200 92,340 4, Pickup Trucks (2) ,000-74,000-74,000 7,400 66,600 63,270 3, Ton Dump Trucks (2) , , ,000 13, , ,150 5, SUV (2) ,000-70,000-70,000 7,000 63,000 59,850 3, Ton Dump Truck , , ,000 27, , ,850 12, Utility Vehicle ,000-25,000-25,000 2,500 22,500 21,375 1,125 - Parks Operations Facilities - 95 New Operations Centre (Growth Related Share) ,839,435-3,839,435 3,839,435 3,839,435 3,647, , New Northern Satellite Operations Centre, including land ,433,300-3,433,300-3,433, ,330 3,089,970 2,935, ,499 Reserve Fund Adjustment (16,528,412) (16,528,412) (15,701,991) (826,421) Total 176,947,192 17,360, ,587,192 15,677, ,381,628 14,007, ,374, ,705,839 5,668,728 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

38 Page 34 Infrastructure Costs Covered in the D.C. Calculation Library Services Less: Less: Potential DC Recoverable Cost Prj.No Grants, Gross Subsidies and Other (e.g. Capital Cost Post Period Net Capital Benefit to Other Residential Timing (year) Subtotal 10% Estimate Benefit Cost Existing Contributions Total Share Statutory (2017$) Development Attributable to Deduction) New Development % 5% Increased Service Needs Attributable to Anticipated Development Non- Residential Share Facilities 1 Central Library Facility ,750,000 1,750, ,454 1,302, ,255 1,172,292 1,113,677 58, ,425,000 10,425,000 2,665,544 7,759, ,946 6,983,510 6,634, , ,425,000 10,425,000 2,665,544 7,759, ,946 6,983,510 6,634, ,176 2 Seaton Regional Library, including land (including material) ,138,000 1,801,303 2,336, ,450 2,233, ,325 2,009,923 1,909, , ,860,000 2,986,210 3,873, ,500 3,702, ,229 3,332,061 3,165, , ,861,000 2,986,645 3,874, ,525 3,702, ,283 3,332,547 3,165, ,627 3 Archives and Library Space , , ,454 61, , ,648 27,560 (Part of Pickering Heritage and Community Centre) ,215,383 3,215,383-3,215, ,538 2,893,844 2,749, , ,449 61,449-61,449 6,145 55,304 52,539 2, , , ,609 32, , ,830 14,517 Reserve Fund Adjustment (2,798,782) (2,798,782) (2,658,843) (139,939) Total 44,670,894 7,774,158 36,896,737 6,225,017-27,872,937 3,067,172 24,805,766 23,565,477 1,240,288 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

39 Page 35 Infrastructure Costs Covered in the D.C. Calculation Administration Services Less: Less: Potential DC Recoverable Cost Grants, Gross Increased Service Needs Attributable to Anticipated Post Subsidies and Other (e.g. Non- Capital Cost Net Capital Residential Prj.No Development Benefit to Timing (year) Period Other Subtotal 10% Residential Estimate Cost Existing Share Benefit Contributions Total Statutory Share (2017$) Development Attributable to Deduction) New % 22% Development 1 Development Charges Background Study , , ,000 12, ,500 87,750 24,750 2 Development Charges Background Study , , ,000 12, ,500 87,750 24,750 3 South Pickering Intensification Study (Incl. Parts 4-5) , , , ,000 30, , ,600 59,400 4 South Pickering Heritage Inventory ,000-54,000 40,500 13,500 1,350 12,150 9,477 2,673 5 Municipal Comprehensive Review , , , ,000 37, , ,250 74,250 6 Official Plan Review , , , ,000 12, ,500 87,750 24,750 7 Comprehensive Zoning By-law Review , , , ,775 32, , ,290 64,107 8 Planning Application Fee Review Study ,000-25,000-25,000 2,500 22,500 17,550 4,950 9 Community Improvement Plans for Durham Live Lands and for City Centre Lands , ,000 37, ,500 11, ,250 78,975 22, Infill and Replacement Housing in Established Neighborhoods , ,000 75,000 75,000 7,500 67,500 52,650 14, Library-Strategic Plan ,000-60,000 15,000 45,000 4,500 40,500 31,590 8, Library-Facilities/Master Plan ,000-54,000 13,500 40,500 4,050 36,450 28,431 8, Library-Strategic Plan ,000-60,000 15,000 45,000 4,500 40,500 31,590 8, Library-Strategic Plan ,000-60,000 15,000 45,000 4,500 40,500 31,590 8, Traffic Management Plan for Downtown Pickering , ,900 16, , , ,654 32, Transportation Demand Management Plan/Parking Management Plan (Seaton) , ,900 16, , , ,654 32, Downtown Parking Strategy Study , ,900 10,790 97,110 9,711 87,399 68,171 19, Neighbourhood Traffic Calming Measures , ,000 15, , , ,300 29, Transportation Master Plan Update , ,000 40, , , ,800 79, Esplanade Study Provision ,000-50,000 12,500 37,500 3,750 33,750 26,325 7, Fire Master Plan , ,900 33, , ,175 78,917 22, Brock Industrial Drainage Master Plan , ,000 30, , , ,600 59, Stormwater Management Study for Infill Development , ,800 53, , , ,243 35, Frenchman's Bay Stormwater Management Master Plan Update , ,000 70, , , , , Pickering City Centre Stormwater Management Strategy Update , ,000 25, , , ,500 49, SWM User Fee Study , , , ,000 10,000 90,000 70,200 19, Community Engagement on Economic Impact and Employment - Highway 407 Corridor , ,000 84,773 65,227 6,523 58,704 45,789 12, Pickering Corporate Energy Plan Update ,000-50,000 28,258 21,742 2,174 19,568 15,263 4, Seaton Corporate Energy Plan Update ,000-50,000-50,000 5,000 45,000 35,100 9, Pickering Climate Adaption Plan , ,000 84,773 65,227 6,523 58,704 45,789 12, Broadband Strategy and Implementation Plan ,000-75,000 42,387 32,613 3,261 29,352 22,895 6, Natural Capital Asset Evaluation ,000-75,000 42,387 32,613 3,261 29,352 22,895 6, Facilities Management Plan , ,000 37, ,500 11, ,250 78,975 22,275 H:\Pickering\2017 DC Study\Report\Pickering DCBS - Amended.docx

40 Page 36 Infrastructure Costs Covered in the D.C. Calculation Administration Services (Cont d) Less: Less: Potential DC Recoverable Cost Grants, Gross Increased Service Needs Attributable to Anticipated Post Subsidies and Other (e.g. Non- Capital Cost Net Capital Residential Prj.No Development Benefit to Timing (year) Period Other Subtotal 10% Residential Estimate Cost Existing Share Benefit Contributions Total Statutory Share (2017$) Development Attributable to Deduction) New % 22% Development 34 Facilities Management Plan Update , ,000 41, ,250 12, ,725 87,926 24, Facilities Renewal Plan , , ,031 86,969 8,697 78,272 61,052 17, Facilities Way Finding Study ,000-50,000 28,258 21,742 2,174 19,568 15,263 4, Space Use Study ,000-35,000 26,250 8, ,875 6,143 1, Urban Forest Management ,100-97,100 24,275 72,825 7,283 65,543 51,123 14, Seaton Primary Trails IO EA Phase 1 & 2 Lands (including site walks, surveying, archaeology) , , ,000 40, , ,800 79, Diversity and Inclusion Plan ,000-75,000 42,387 32,613 3,261 29,352 22,895 6, Age Friendly Community Plan ,000-75,000 42,387 32,613 3,261 29,352 22,895 6, Seniors Recreation Strategic Plan ,000-75,000 37,500 37,500 3,750 33,750 26,325 7, Recreation Services Master Plan Update , ,000 42, ,500 12, ,750 89,505 25, Waterfront Park Needs Assessment , ,000 25,000 75,000 7,500 67,500 52,650 14, Whitevale Park Revitalization Study ,000-80,000 20,000 60,000 6,000 54,000 42,120 11, New Financial System ,000,000-5,000,000 2,825,781 2,174, ,422 1,956,797 1,526, ,495 Reserve Fund Adjustment 673, , , ,251 Total 12,501,200-12,501,200 4,681,967-8,493, ,479 7,928,622 6,184,325 1,744,297 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

41 5.2 Service Levels and 14-Year Capital Costs for City-wide D.C. Calculation Other Services Related to a Highway Page 37 The City provides operations services related to transportation services, defined by the D.C.A. Services Related to a Highway. These services include roads operations facilities, vehicles, and equipment. These services are provided through the use of 181 vehicles and equipment items, and 52,700 sq.ft. of facility space. The average level of service provided over the historical 10-year period based on this inventory is $184 per capita. When applied to anticipated growth over the period, the per capita level of service produces a maximum D.C. eligible amount for library services of $16.0 million. The gross capital cost included in the D.C. calculation for the forecast period to 2031 totals $15.1 million. The capital cost estimates include additional vehicles and equipment items, as well as the growth-related share of the new Operations Centre and the Northern Satellite Operations Centre (including land). There is a current reserve fund balance of $154,000, recognizing the benefit to development having already occurred, which has been deducted from the D.C. eligible costs. The resulting net growth-related capital cost of approximately $15.0 million has been included in the D.C. calculation. The forecast growth-related costs have been allocated 74% to residential development and 26% to non-residential development (8% prestige employment lands within Seaton and 18% in all other areas of the City) based on the incremental growth in population and employment Stormwater Management Stormwater management needs provided in the increase in need for service reflect those in addition to the local service requirements of development, and include erosion control works, conveyance control, new facilities and water quality treatment. In total, the gross capital cost estimate for these needs over the 14-year planning period total $52.3 million. After deducting approximately $41.5 for benefits to the existing development and $1.0 million for current reserve fund balances, the net D.C. eligible costs for inclusion in the calculation of the charge is approximately $9.9 million. H:\Pickering\2017 DC Study\Report\Pickering DCBS - Amended.docx

42 Page 38 Based on the incremental growth in population to employment, the net D.C.-eligible costs have been allocated 74% to residential, 8% to prestige employment lands within Seaton and 18% to non-residential development in all other areas of the City. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

43 Page 39 Infrastructure Costs Covered in the D.C. Calculation Other Services Related to a Highway Prj.No Less: Potential DC Recoverable Cost Gross Grants, Subsidies Capital Cost Post Period Net Capital Benefit to and Other Residential Timing (year) Estimate Benefit Cost Existing Contributions Total Share (2017$) Development Attributable to New Development 74% 26% Increased Service Needs Attributable to Anticipated Development Non- Residential Share Roads Operations Fleet and Equipment 2 4 Ton Dump Truck/Snow Plow , , , ,800 70, Ton Dump Truck/Snow Plow , , , ,800 70, Ton Dump Truck/Snow Plow , , , ,200 72, Ton Dump Truck/Snow Plow , , , ,500 71, Ton Dump Truck (3) , , , ,300 50, Ton Dump Truck with Snow Plow (3) , , , ,400 54,600 7 Pickup Truck (3) , , ,000 82,140 28,860 8 SUV ,000-35,000-35,000 25,900 9,100 9 Sweeper , , , ,600 88, Sidewalk Tractors , , , ,700 40, Sidewalk Tractors , , , ,700 40, Sidewalk Tractors , , , ,700 40, Provision for Vehicles & Equipment ,181,000 1,181,000-1,181, , , Roads Operations Facilities New Operations Centre (Growth Related Share) New Northern Satellite Operations Centre, including land ,067,565-6,067,565 6,067,565 4,489,998 1,577, ,426,000-5,426,000-5,426,000 4,015,240 1,410,760 Reserve Fund Adjustment (153,919) (113,900) (40,019) Total 15,125,565-15,125, ,971,647 11,079,019 3,892,628 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

44 Page 40 Infrastructure Costs Covered in the D.C. Calculation Stormwater Management Services Less: Potential DC Recoverable Cost Gross Capital Increased Service Needs Attributable to Anticipated Development Grants, Subsidies and Timing Post Period Benefit to Residential Non-Residential Prj.No Cost Estimate Net Capital Cost Other Contributions (year) Benefit Existing Total Share Share (2017$) Attributable to New Development Development % 26% 1 Krosno Creek SWM Facility K20 - Design B-20 D SWM Facility at upstream of Krosno Ck trib. - Design , , , , , ,482 2 Krosno Creek SWM Facility K20 - Construction B-20 C SWM Facility at upstream of Krosno Ck trib. - Construction ,315,000-1,315, , , , ,112 3 Krosno Creek SWM Facility K12 - Design B-18 D SWM Facility at mouth of Hydro Marsh - Design ,400-78,400 40,768 37,632 27,848 9,784 4 Krosno Creek SWM Facility K12 - Construction B-18 C SWM Facility at mouth of Hydro Marsh - Construction , , , , ,409 60,927 5 Frenchman's Bay Yacht Club Outfall Restoration Sediment Forebay Facility - wetland restoration , , , , ,316 38,760 6 Krosno Creek SWM Facility K16 - Design B-19 D SWM Facility at Hydro Marsh - Design ,200-81,200 42,224 38,976 28,842 10,134 7 Krosno Creek SWM Facility K16 - Construction B-19 C SWM Facility at Hydro Marsh - Construction , , , , , ,614 8 Krosno Creek SWM Facility K19 - Design B-30 D 9 Krosno Creek SWM Facility K19 - Construction B-30 C 10 Krosno Creek SWM Facility 17/18 - Design B-31 D 11 Krosno Creek SWM Facility 17/18 - Construction B-31 C SWM Facility - Krosno Creek (Hydro Corridor, west of Quigely St.) - Design SWM Facility - Krosno Creek (Hydro Corridor, west of Quigely St.) - Construction SWM Facility - Krosno Creek (Hydro Corridor, west of Feldspar Crt.) - Design SWM Facility - Krosno Creek (Hydro Corridor, west of Feldspar Crt.) - Construction , , , , ,001 57, ,760,200-1,760, , , , , , , , , ,298 40, ,569,400-1,569, , , , , Amberlea Creek SWM Facility A3 - Design A-8 D SWM Facility at outfall to tributary of Amberlea Creek - Design , , ,192 26,908 19,912 6, Petticoat Creek Erosion Control - Design H-10 D Erosion assessment and fixing of erosion channel and banks , , ,061 34,139 25,263 8, Petticoat Creek Erosion Control - Construction H-10 C Erosion assessment and fixing of erosion channel and banks ,919,200-1,919,200 1,702, , ,438 56, Pine Creek Erosion Control - Design Erosion assessment and fixing of erosion channel and banks , , ,176 45,024 33,318 11, Pine Creek Erosion Control - Construction Erosion assessment and fixing of erosion channel and banks ,555,200-2,555,200 2,234, , ,673 83, Oil Grit Separators Installation install 2 units per year for water quality treatment ,213,100-4,213,100 3,018,755 1,194, , , Oil Grit Separators Installation install 2 units per year for water quality treatment ,611,300-3,611,300 2,587,555 1,023, , , Amberlea Creek Mouth SWM Facility - Design W-7 D SWM/Forebay Faciliy to FB - Design , , ,396 92,404 68,379 24, Amberlea Creek Mouth SWM Facility - Construction W-7 C SWM/Forebay Faciliy to FB - Construction ,961,200-7,961,200 6,926,244 1,034, , , Dunbarton Creek Mouth SWM Facility - Design W-8 D SWM/Forebay Faciliy to FB - Design , , ,396 92,404 68,379 24, Dunbarton Creek Mouth SWM Facility - Construction W-8 C SWM/Forebay Faciliy to FB - Construction ,961,200-7,961,200 6,926,244 1,034, , , Amberlea Creek SWM Facility A3 - SWM Facility at outfall to tributary of Amberlea A-8 C Construction Creek - Construction ,350,600-1,350,600 1,069, , ,312 73, Pine Creek SWM Facility P31 - Design L-20 D SWM Facility at outfall to Pine Creek at Glenanna Rd. - Design , , ,669 18,031 13,343 4, Pine Creek SWM Facility P31 - Construction L-20 C SWM Facility at outfall to Pine Creek at Glenanna Rd. - Construction ,460,000-1,460,000 1,270, , ,452 49,348 H:\Pickering\2017 DC Study\Report\Pickering DCBS - Amended.docx

45 Page 41 Infrastructure Costs Covered in the D.C. Calculation Stormwater Management Services (Cont d) Less: Potential DC Recoverable Cost Prj.No Increased Service Needs Attributable to Anticipated Development Pine Creek SWM Facility P29 - Design B-33 D SWM Facility at outlet of Pine Creek at Fairview Ave. - Design 27 Pine Creek SWM Facility P29 - Construction B-33 C SWM Facility at outlet of Pine Creek at Fairview Ave. - Construction 28 Pine Creek SWM Facility P22 - Design L-21 D SWM Facility at outlet of Pine Creek at Cedarwood Crt. - Design 29 Pine Creek SWM Facility P22 - Construction L-21 C SWM Facility at outlet of Pine Creek at Cedarwood Crt. - Construction 30 Pine Creek SWM Facility P27 - Design L-22 D SWM Facility at outlet of Pine Creek at Storrington St. - Design 31 Pine Creek SWM Facility P27 - Construction L-22 C SWM Facility at outlet of Pine Creek at Storrington St. - Construction 32 Pine Creek Culvert Replacements - Design TC-23 D Replace Radom St culverts, Kingston Rd culvert, channel works 33 Pine Creek Culvert Replacements - Replace Radom St culverts, Kingston Rd TC-23 C Construction culvert, channel works Timing (year) Gross Capital Cost Estimate (2017$) Post Period Benefit Net Capital Cost Benefit to Existing Development Grants, Subsidies and Other Contributions Attributable to New Development Residential Share Non-Residential Share 74% 26% ,400-78,400 68,208 10,192 7,542 2, , , ,391 90,909 67,273 23, , , ,097 16,003 11,842 4, ,283,200-1,283,200 1,116, , ,444 43, , , ,841 17,459 12,920 4, ,410,400-1,410,400 1,227, , ,680 47, , , ,309 90,491 66,963 23, ,053,200-6,053,200 5,283, , , ,080 Total Reserve Fund Adjustment (976,371) (722,514) (253,856) Total 52,319,100-52,319,100 41,452,260-9,890,469 7,318,947 2,571,522 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

46 5.3 Service Levels and 14-Year Capital Costs for Area-Specific (Outside of Seaton Lands) D.C. Calculation Transportation Services Page 42 The City has a current inventory of 159 kilometres of rural, arterial and collector roads and urban collector and arterial roads and 62 bridges and culverts. This historic level of infrastructure investment equates to a level of service of $2,577 per capita. Furthermore, the City also provides services through the maintenance of 315 kms of sidewalks and 25 traffic signals. In total, average historic level of service provided is $3,487. When applied to the forecast population growth to 2031 (i.e. 28,936 incremental net-population growth outside of Seaton), a maximum D.C.-eligible cost of approximately $100.9 million could be expected to meet the future increase in needs for service. The review of the City s transportation needs for the forecast period identified $123.9 million in gross capital costs. These capital needs include various road reconstructions, widenings and extensions, sidewalks, traffic signals, and streetlighting projects. Recognizing the benefit to existing development, approximately $38.0 million has been deducted. Approximately $18.2 million has been deducted from the potential D.C. recoverable costs for existing reserve fund balances, accounting for funds already secured towards these future needs. As a result, approximately $67.6 million in capital costs have been included in the D.C. calculation. The net growth-related costs for transportation services have been allocated between future residential and non-residential development outside of Seaton on the basis of incremental population to employment growth over the forecast period (i.e. 92% residential, 8% non-residential). H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

47 Page 43 Prj.No Infrastructure Costs Covered in the D.C. Calculation Transportation Services Increased Service Needs Attributable to Anticipated Development Gross Capital Roads Code Timing (year) Cost Estimate (2017$) Potential DC Recoverable Cost % 8% Roads 1 Tillings Road oversizing - local to collector DH , ,800 29, , ,094 21,226 2 William Jackson Drive - Urfe Creek to Taunton Road Urbanization, pedestrian trail DH ,229,040-2,229, ,904 2,006,136 1,845, ,491 3 Sandy Beach Road 3-lane urban reconstruction, incl. storm B ,500,000-6,500,000 3,250,000 3,250,000 2,990, ,000 4 DH-4 Valley Farm Rd. - Tillings Road to Brock Rd.Oversizing - local to collector DH , ,000 28, , ,464 20,736 5 DH-14 William Jackson Dr. (Old Taunton). Urfe Creek Culvert Structure (Design/Approval). EA & Design DH , ,000 45, , ,600 32,400 6 DH-14 William Jackson Dr. (Old Taunton). Urfe Creek Culvert Structure (Construction) Construction DH ,455,100-3,455, ,510 3,109,590 2,860, ,767 7 Valley Farm Road - North of Third Concession to Tillings 3-lane urban construction, incl. storm DH ,399,500-3,399, ,950 3,059,550 2,814, ,764 8 Twyn Rivers Drive - Hoover to West Limit 2-lane urban reconstruction RO ,210,000-2,210,000 1,657, , ,300 44,200 9 Finch Avenue - Townline to Altona 3-lane urban reconstruction, incl. storm RP ,850,300-1,850, ,575 1,387,725 1,276, , Pickering Parkway - Glenanna to Hydro Corridor (E) sidewalk TC ,100-54,100 40,575 13,525 12,443 1, Diefenbaker Extension - East Limit to Pickering Parkway 2-lane, new construction TC , , , , ,500 15, Notion Road - Kingston to 350m South 2-lane urban reconstruction, incl. Storm V ,052,500-1,052, , , ,150 42, Sheppard Avenue - Whites to West Limit sidewalk, blvd., streetlight on north side WO , , ,000 61,000 56,120 4, Sheppard Avenue - Whites to 600m East sidewalk, blvd., structures south side WO , , ,250 98,750 90,850 7, Audley Road (Sideline 2) Conc. #5 to Hwy 7 2-lane rural reconstruction incl. structures RU ,212,155-3,212,155 1,606,078 1,606,078 1,477, , A-5, A-6, A-7 Arterial Connection Bayly to Kingston Feasibility Study & EA Rd. TC ,698,000-2,698, ,500 2,023,500 1,861, , Dunbarton Walkway - Dunbarton to Rambleberry walkway D , , ,363 80,788 74,325 6, Valley Farm/Tillings Bridge - Ganatsekiagon EA & Design DH , ,000 50, , ,000 36, Valley Farm/Tillings Bridge - Ganatsekiagon New Structure DH ,489,900-13,489,900 1,348,990 12,140,910 11,169, , Oakwood Drive - Rougemount to Mountain Ash 2-lane urban reconstruction R-4a ,435,750-1,435, , , ,445 57, Oakwood Drive - Mountain Ash to Toynevale 2-lane urban reconstruction, incl. storm R-4b , , , , ,384 28, Rougemount Drive - Woodgrange to Toynevale 2-lane urban reconstruction, incl. storm R , , , , ,229 11, Finch Avenue - West of Altona (Structure) culvert replacement RP ,000,000-1,000, , , ,000 40, Scar/Pickering Townline - Finch to CPR reconstruction/widen RP , , , , ,728 34, Scar/Pickering Townline - CPR to Taunton/Steeles reconstruction/widen RU ,634,200-5,634,200 2,817,100 2,817,100 2,591, , Dixie Road - Kingston to South Limit sidewalk, east side TC ,100-54,100 40,575 13,525 12,443 1, Granite Court - Whites to Rosebank sidewalk, north side W , , ,314 51,771 47,630 4, Kellino Street - Squires Beach to Church 3-lane urban reconstruction, incl. storm BI ,236,500-2,236,500 1,118,250 1,118,250 1,028,790 89, Squires Beach Road - Bayly to CNR Tracks 3-lane urban reconstruction, incl. storm BI ,236,500-2,236,500 1,118,250 1,118,250 1,028,790 89, A-11 (Plummer) - Hydro Corridor to West Limit Collector Road B ,986,000-1,986, ,500 1,489,500 1,370, , A-12 (Plummer) - Krosno Creek Crossing Bridge Structure B ,158,400-2,158, ,600 1,618,800 1,489, , Rosebank Road - CPR to Third Concession Rd. reconstruction/widen L ,278,250-4,278,250 1,069,563 3,208,688 2,951, , Rosebank Road - Third Concession Rd. To Taunton reconstruction/widen Rd. L ,137,920-3,137, ,480 2,353,440 2,165, , Montgomery Park Rd. - Sandy Beach Rd. To Mckay Rd. Urbanization /Full Load BI ,710,000-3,710,000 1,855,000 1,855,000 1,706, , Third Concession Rd. - Dixie Rd. To Whites Rd. Reconstruction/widen L ,564,371-4,564,371 1,141,093 3,423,278 3,149, , Third Concession Rd. - Whites Rd. To Altona Rd. Reconstruction/widen L ,564,371-4,564,371 1,141,093 3,423,278 3,149, , Third Concession Rd. - Altona Rd. To West Townline Reconstruction/widen L ,564,371-4,564,371 1,141,093 3,423,278 3,149, , Fairport Rd. - Lynn Heights To Third Concession Rd. Reconstruction/widen L ,279,080-4,279,080 1,069,770 3,209,310 2,952, , Dixie Rd. - Hydro Corridor To Third Concession Rd. Reconstruction/widen L ,993,800-3,993, ,450 2,995,350 2,755, ,628 Post Period Benefit Net Capital Cost Benefit to Existing Development Less: Grants, Subsidies and Other Contributions Attributable to New Development Total Residential Share Non- Residential Share H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

48 Page 44 Infrastructure Costs Covered in the D.C. Calculation Transportation Services (Cont d) Less: Potential DC Recoverable Cost Prj.No Grants, Subsidies Gross Capital Non- Increased Service Needs Attributable to Anticipated Development Post Period Net Capital Benefit to and Other Residential Roads Code Timing (year) Cost Estimate Residential Benefit Cost Existing Contributions Total Share (2017$) Share Development Attributable to New Development 92% 8% 40 A-8 (Plummer) - Brock Rd. To West Limit Collector B ,900-69,900 17,475 52,425 48,231 4, A-9 (Plummer) - Exit West Limit To Hydro Corridor Collector B , ,000 91, , ,540 21, A-10 (Plummer) - Across Hydro Corridor Collector B , , , , ,500 33, Walnut Lane Extension - construction and contract admin ,500,000 2,500, ,000 1,875,000 1,725, , Walnut Lane Extension -EA and Design , ,226 52, , ,746 12, EA Study A8-A12 (Plummer) B-24 to B , , , , ,000 30,000 Streetlights and Sidewalks 46 WO-2 Kingston Road - South Side Rosebank Rd. Includes pedestrian bridge to Steeple Hill WO , , , , ,024 13, Kingston Road - Glendale Drive to Walnut Lane North side TC , , , , ,460 14, Kingston Road - Dixie Road to Liverpool Road South Side TC , , , , ,100 23, Sidewalk & Streetlights: Rosebank to Whites ES 2000 RO-10 Rosebank to 250 m west North Side RO , ,283 51,642 51,642 47,510 4, Sidewalks & Streetlights TC-7 ( ) Kingston Rd. - Valley Farm Rd. South Side TC , ,500 66,750 66,750 61,410 5,340 East (south side) to Hydro Corridor. 51 Sidewalks & Streetlights. N.E. Quadrant Delta Blvd WO , ,000 56,000 56,000 51,520 4, Sidewalks & Streetlights: Kingston Rd. Steeple Hill North Side to Whites WO , , , , ,820 12, Sidewalks & Streetlights: Kingston/Dixie-CNR tracks South Side TC , ,500 66,750 66,750 61,410 5, Streetlights & Sidewalks Brock Road-both sides-forbrock Rd. to Taunton DH ,000-50,000 25,000 25,000 23,000 2,000 Road. 55 TC-6 - Valley Farm Road (East Side) Kingston Road to 100m South - Sidewalk/Blvd. in conjunction with TC ,777-53,777 26,889 26,889 24,737 2,151 adjacent development. 56 Kingston Road - West Limit of Neighbourhood 7 to Dixie Road north side D , , , , ,200 22, Kingston Road - West Limit to East Limit of Neighbourhood 7 (Fairport to CN bridge) south side. D , , , , ,486 27, Finch Avenue - Spruce Hill to East Limit of Neighbourhood 9 north side D , , , , ,100 11, Finch Avenue - Spruce Hill to Fairport Road south side D , , , , ,380 10, Finch Avenue - Brock Road to Hydro Corridor north side V , , , , ,199 12, Whites Road - Granite Court to Hwy 401 west side W ,000-95,000 47,500 47,500 43,700 3, Whites Road - North of 3rd Concession to Taunton Road sidewalk, multi-use trail, streetlight RU ,153,000-1,153,000 57,650 1,095,350 1,007,722 87, Whites Road - Finch Ave to Seaton Boundary multi-use ,741,100-1,741, ,110 1,566,990 1,441, , Whites Road - Bridge over west Duffins Creek streetlighting RU , ,400 40, , ,416 61, Brock Road - Bayly Street to Montgomery Road East and West Sides BI ,861,600-1,861, , , ,336 74, Sideline 24 - Hwy 7 south to north limit of subdivision sidewalk/streetlights RU , ,600 58, , ,667 26,493 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

49 Page 45 Infrastructure Costs Covered in the D.C. Calculation Transportation Services (Cont d) Less: Potential DC Recoverable Cost Prj.No Grants, Subsidies Gross Capital Non- Increased Service Needs Attributable to Anticipated Development Post Period Net Capital Benefit to and Other Residential Roads Code Timing (year) Cost Estimate Residential Benefit Cost Existing Contributions Total Share (2017$) Share Development Attributable to New Development 92% 8% 67 Whites Rd. CPR Overpass sidewalk/streetlights A , ,800 40, , ,984 18, Bayly Street - Church Street to West Limit Neighbourhood 4 north and south sides BI ,162,300-1,162, , , ,658 46, Hwy 7 - Brock Rd to West Townline Sidewalk/streetlights north side RU ,250,800-1,250, ,620 1,063, ,126 85, Church Street - Bayly Street to Kellino Street west side BI , , , , ,500 13, Altona Road - Strouds Lane to North Limit of Neighbourhood 10 east and west sides H ,300,000-1,300, , , ,000 52, Finch Avenue - West Limit of Neighbourhood 7 to Duncannon Dr. north side L , ,000 75,000 75,000 69,000 6, Finch Avenue - Lynn Heights to East 80m north side L ,000-40,000 20,000 20,000 18,400 1, Finch Avenue - Valley Farm Road to West 600m south side L , , , , ,000 12, Finch Avenue - Valley Farm Road to East 300m north side L , ,000 75,000 75,000 69,000 6, Finch Avenue - Altona Road to Rosebank Road south side RP , , , , ,000 10, Finch Avenue - Rosebank Road to 500m West north side RP , , , , ,000 10, Altona Road - Finch Avenue to Hydro Corridor (N) east side RP , ,000 75,000 75,000 69,000 6, Altona Road - Finch Avenue to North Limit of Neighbourhood 14 west side RP , ,000 75,000 75,000 69,000 6, Altona Road - Finch Avenue to North Limit of Neighbourhood 14 east side RP , ,000 75,000 75,000 69,000 6, North Road - Hwy 7 south to north limit of subdivision sidewalk/streetlights RU , ,000 75, , ,000 34, Whitevale Road - Altona Road to York/Durham Townline sidewalk/streetlights/multi-use trail RU , , , , ,850 45, Taunton Rd. - Sideline 16 to Church St. sidewalk/streetlights/multi-use trail RU , ,000 56, , ,250 25, Taunton Rd. - Whites Rd. To West Townline sidewalk/streetlights/multi-use trail RU ,475,000-2,475, ,250 2,103,750 1,935, , South Esplanade Pedestrian Mall walkway , , , , ,000 36, Kingston Road - Fronting 820 Kingston Road to Fairport Rd North Side (455m) WO , , , , ,200 10, Kingston Road - Rougemount Drive to 300m west North Side RO , ,500 87,750 87,750 80,730 7,020 Traffic Signals 88 Pickering Parkway at Glenanna Rd. - Signalization TC , ,000 30, , ,400 21, Glenanna Road at Fairport Road Signalization D , ,000 30, , ,400 21, Welrus Street at Fairport Road Signalization D , ,000 30, , ,400 21, Rosebank Road at Sheppard Avenue Jog elimination/signalization & EA WO , ,000 70, , ,600 50, Rosebank Road at Highview Road/Deerhaven Lane Signalization A , ,000 30, , ,400 21, Strouds Lane at Aspen Road/Shadybrook Drive Signalization A , ,000 60, , ,800 43, Finch Avenue at Woodview Avenue Signalization RP , ,000 30, , ,400 21,600 Reserve Fund Adjustment (18,249,536) (16,789,573) (1,459,963) Total 123,911, ,911,679 38,027,825-67,634,318 62,223,572 5,410,745 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

50 Page D.C. Calculation Tables 6-1 to 6-3 present the D.C. quantum calculation (pre-cash flow) for the growthrelated capital costs identified in Chapter 5. Table 6-1 presents the area-specific D.C. calculation for Transportation Services (applicable outside of the Seaton lands), Table 6-2 presents the D.C. calculation for City-wide services over the 14-year period (i.e ), and presented in Table 6-3 are the calculated D.C.s for City-wide services over the 10-year planning horizon (i.e ). Table 6-4 summarizes the quantum calculation of maximum D.C.s by residential dwelling type, per net hectare for nonresidential development within the Seaton prestige employment lands, and per square foot of gross floor area for non-residential development in all other areas of the City. The calculations of the maximum D.C.s that could be imposed by Council have been undertaken based on a cash flow analysis to account for the timing of revenues and expenditures and the resultant financing needs. The cash flow calculations have been undertaken by service for each forecast development type, i.e. residential, prestige employment lands within Seaton and non-residential development in all other areas of the City. Detailed D.C. cash flow calculations are provided in Appendix C. The cash flow calculates interest paid/received on reserve fund balances to account for the differences in timing of projects and when development is anticipated to occur. Inyear transactions are reduced by ½ to reflect D.C. contributions and expenditures occurring at different times throughout the year. For cashflow purposes, capital costs and D.C.s are indexed at 3% annually, debt is calculated at 5% and investment return is calculated at 2.5%. Moreover, the cash flow calculations include the interest costs the anticipated financing of the New Operations Centre that is currently under construction, assumed at 3.5% interest and 10-year term. Table 6-5 provides the calculated schedule of charges to be imposed on January 1, 2018 (2018$) using the cashflow method. For the residential calculations, charges are calculated on a single detached unit equivalent basis and converted to four forms of dwelling unit types (single and semidetached, apartments 2 bedrooms and larger, bachelor and 1 bedroom apartments, and other multiples). The non-residential D.C. for the Seaton prestige employment lands has been calculated on a per net hectare basis. The non-residential D.C. for development in all other areas of the City has been calculated on a per square foot of gross floor area basis. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

51 Page 47 Tables 6-6 and 6-7 compare the City s existing charges (inflated to 2018$ at 3%) to the charges proposed herein (Table 6-5), for single detached residential and non-residential development respectively. Table 6-1 D.C. Calculation Area-Specific Services $ DC Eligible Cost 2017 $ DC Eligible Cost SERVICE Residential Non-Residential SDU per ft² $ $ $ $ 1. Transportation 62,223,572 5,410,745 6, TOTAL 62,223,572 5,410,745 6, DC ELIGIBLE CAPITAL COST $62,223,572 $5,410, year Gross Population / GFA Growth (ft².) 35,302 3,090,862 Cost Per Capita / Non-Residential GFA (ft².) $1, $1.75 By Residential Unit Type p.p.u Single and Semi-Detached Dwelling 3.53 $6,222 Apartments - 2 Bedrooms $3,931 Apartments - Bachelor and 1 Bedroom 1.58 $2,785 Other Multiples 2.85 $5,023 Special Care/Special Dwelling Units 1.00 $1,763 Table 6-2 D.C. Calculation Municipal-Wide Services SERVICE Residential 2017 $ DC Eligible Cost 2017 $ DC Eligible Cost Non-Residential Non-Residential Seaton Prestige Employment Land Other Pickering Non-Residential SDU $ $ $ $ Seaton Prestige Employment Land per net hectare Other Pickering Non-Residential per ft² 2. Stormwater Management 7,318, ,476 1,732, , Other Services Related to a Highway 11,079,019 1,270,752 2,621, , TOTAL 18,397,966 2,110,228 4,353, , DC ELIGIBLE CAPITAL COST $18,397,966 $2,110,228 $4,353, Year Gross Population / Net Hectares / GFA Growth ( 93, ,745,936 Cost Per Capita / Non-Residential GFA (ft².) $ $8,509 $0.23 By Residential Unit Type p.p.u Single and Semi-Detached Dwelling 3.53 $696 Apartments - 2 Bedrooms $440 Apartments - Bachelor and 1 Bedroom 1.58 $311 Other Multiples 2.85 $562 Special Care/Special Dwelling Units 1.00 $197 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

52 Page 48 Table 6-3 D.C. Calculation Municipal-Wide Services SERVICE Residential 2017 $ DC Eligible Cost 2017 $ DC Eligible Cost Non-Residential Non-Residential Seaton Prestige Employment Land Other Pickering Non-Residential SDU $ $ $ $ Seaton Prestige Employment Land per net hectare Other Pickering Non-Residential per ft² 4. Protection Services 19,579,125 1,980,597 3,541, , Parks and Recreation Services 107,705,839 2,033,108 3,635,621 4,628 11, Library Services 23,565, , ,455 1,013 2, Administration Studies 6,184, ,598 1,118, , TOTAL $157,034,766 $5,084,136 $9,091,495 $6,748 $27,676 $0.81 DC ELIGIBLE CAPITAL COST $157,034,766 $5,084,136 $9,091, Year Gross Population / Net Hectares / GFA Growth 82, ,185,194 Cost Per Capita / Non-Residential GFA (ft².) $1, $27, $0.81 By Residential Unit Type p.p.u Single and Semi-Detached Dwelling 3.53 $6,748 Apartments - 2 Bedrooms $4,263 Apartments - Bachelor and 1 Bedroom 1.58 $3,020 Other Multiples 2.85 $5,448 Special Care/Special Dwelling Units 1.00 $1,911 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

53 Page 49 Table 6-4 Calculated Schedule of Charges (Quantum, 2017$) RESIDENTIAL NON-RESIDENTIAL Service Single and Semi- Detached Dwelling Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Other Multiples (per ft² of Total Floor Area) 2 (per net Ha of Prestige Employment Land in Seaton) Municipal Wide Services: Other Services Related to a Highway ,124 Protection Services ,781 Parks and Recreation Services 4,628 2,924 2,071 3, ,067 Library Services 1, ,421 Administration Studies ,405 Stormwater Management ,385 Total Municipal Wide Services 7,444 4,703 3,331 6, ,185 Outside of Seaton Lands Transportation 1 6,222 3,931 2,785 5, Total Services Outside of Seaton Lands 6,222 3,931 2,785 5, Seaton 7,444 4,703 3,331 6, ,185 Rest of Pickering 13,666 8,634 6,116 11, , Subject to a separate agreement outside of the Development Charges Act concerning the provision of Transportation requirements in addition to other funding contributions 2. Does not apply to prestige employment development in Seaton, as that development is subject to the per net Ha land area charge instead. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

54 Page 50 Table 6-5 Calculated Schedule of Charges (Cash Flow, 2018$) Service Municipal Wide Services: Single and Semi- Detached Dwelling Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Other Multiples (per ft² of Total Floor Area) 2 (per net Ha of Prestige Employment Land in Seaton) Other Services Related to a Highway ,451 Protection Services ,431 Parks and Recreation Services 4,851 3,065 2,171 3, ,261 Library Services 1, ,605 Administration Studies ,560 Stormwater Management ,503 Total Municipal Wide Services 7,832 4,949 3,505 6, ,812 Outside of Seaton Lands RESIDENTIAL Transportation 1 6,517 4,117 2,917 5, Total Services Outside of Seaton Lands 6,517 4,117 2,917 5, Seaton 7,832 4,949 3,505 6, ,812 Rest of Pickering 14,349 9,066 6,422 11, NON-RESIDENTIAL 1. Subject to a separate agreement outside of the Development Charges Act concerning the provision of Transportation requirements in addition to other funding contributions 2. Does not apply to prestige employment development in Seaton, as that development is subject to the per net Ha land area charge instead. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

55 Page 51 Table 6-6 Comparison of Current and Calculated D.C.s for Residential Single-Detached Dwelling Units Service Current Residential per Single & Semi Detached Dwelling Calculated (Indexed) 2 Cash Flow Municipal Wide Services: Other Services Related to a Highway 441 Operations 614 Protection Services 889 Fire Protection 664 Parks and Recreation Services 5,637 4,851 Library Services 916 1,086 Administration Studies Stormwater Management Total Municipal Wide Services 8,464 7,832 Outside of Seaton Lands Transportation 1 5,635 6,517 Total Area Specific Services 5,635 6,517 Seaton 8,464 7,832 Rest of Pickering 14,099 14, Subject to a separate agreement outside of the Development Charges Act concerning the provision of Transportation requirements in addition to other funding contributions current rates indexed at 3% H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

56 Page 52 Table 6-7 Comparison of Current and Calculated D.C.s For Non-Residential per net ha (Seaton Prestige Employment Lands), and Non- Residential per sq.ft.(other areas of the City) Service Municipal Wide Services: Current Current (Indexed) 2 Cash Flow (Indexed) 2 Cash Flow Other Services Related to a Highway 5, Operations 8, Protection Services 11, Fire Protection 9, Parks and Recreation Services 14,514 13, Library Services 2,360 2, Administration Studies 2,788 3, Stormwater Management 6,057 3, Total Municipal Wide Services 43,003 39, Outside of Seaton Lands Calculated Non-Residential (per net Ha of Prestige Employment Land in Seaton) (per ft² of Total Floor Area) 3 Calculated Transportation Total Area Specific Services Seaton 43,003 39, Rest of Pickering Subject to a separate agreement outside of the Development Charges Act concerning the provision of Transportation requirements in addition to other funding contributions current rates indexed at 3% 3. Does not apply to prestige employment development in Seaton, as that development is subject to the per net Ha land area charge instead. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

57 Page D.C. Policy Recommendations and D.C. By-law Rules This chapter outlines the D.C. policy recommendations and by-law rules. The rules provided are based on the review of methodology and implementation polices with senior City staff. s.s.5(1)9 states that rules must be developed:...to determine if a D.C. is payable in any particular case and to determine the amount of the charge, subject to the limitations set out in subsection 6. Paragraph 10 of subsection 5(1) goes on to state that the rules may provide for exemptions, phasing in and/or indexing of D.C.s. s.s.5(6) establishes the following restrictions on the rules: 1. the total of all D.C.s that would be imposed on anticipated development must not exceed the capital costs determined under 5(1) 2-8 for all services involved; 2. if the rules expressly identify a type of development, they must not provide for it to pay D.C.s that exceed the capital costs that arise from the increase in the need for service for that type of development; however, this requirement does not relate to any particular development; 3. if the rules provide for a type of development to have a lower D.C. than is allowed, the rules for determining D.C.s may not provide for any resulting shortfall to be made up via other development; and 4. with respect to the rules, subsection 6 states that a D.C. by-law must expressly address the matters referred to above re s.s.5(1) para. 9 and 10, as well as how the rules apply to the redevelopment of land. 7.1 D.C. By-law Structure It is recommended that: the City impose an area-specific D.C. for Transportation Services, with the D.C. applicable on lands outside of Seaton; the City impose a uniform City-wide D.C. for all other municipal services herein; and one municipal D.C. by-law be used for all services. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

58 Page D.C. By-law Rules The following sets out the recommended rules governing the calculation, payment and collection of D.C.s in accordance with subsection 6 of the D.C.A., It is recommended that the following provides the basis for the D.C.s: Payment in any Particular Case In accordance with the D.C.A., 1997, s.2(2), a D.C. be calculated, payable and collected where the development requires one or more of the following: a) the passing of a zoning by-law or of an amendment to a zoning by-law under Section 34 of the Planning Act; b) the approval of a minor variance under Section 45 of the Planning Act; c) a conveyance of land to which a by-law passed under Section 50(7) of the Planning Act applies; d) the approval of a plan of subdivision under Section 51 of the Planning Act; e) a consent under Section 53 of the Planning Act; f) the approval of a description under Section 50 of the Condominium Act; or g) the issuing of a building permit under the Building Code Act in relation to a building or structure Determination of the Amount of the Charge The following conventions be adopted: 1) Costs allocated to residential uses will be assigned to different types of residential units based on the average occupancy for each housing type constructed during the previous decade. Costs allocated to non-residential uses will be assigned to development within the Seaton prestige employment lands based on the net hectare of land area, and to non-residential development in all other areas of the City based gross floor area constructed. 2) Costs allocated to residential and non-residential uses are based upon a number of conventions, as may be suited to each municipal service circumstance. These are summarized in Chapter 5 herein. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

59 7.2.3 Application to Redevelopment of Land (Demolition and Conversion) Page 55 If a development involves the demolition and replacement of a building or structure on the same site, or the conversion from one principal use to another, the developer shall be allowed a credit equivalent to: 1) the number of dwelling units demolished/converted multiplied by the applicable residential D.C. in place at the time the D.C. is payable; and/or 2) the total floor area of the building demolished/converted multiplied by the current non-residential D.C. in place at the time the D.C. is payable. The application of the redevelopment credits have been modified from the City s current D.C. by-law, whereby a 10-year redevelopment period was witnessed. Under the proposed D.C. by-law, the demolition credit is allowed only if the land was improved by occupied structures, and if the demolition permit related to the site was issued within 60 months (5 years) of the issuance of a building permit. The credit can, in no case, exceed the amount of D.C.s that would otherwise be payable. Moreover, no credit will be granted if a D.C. or a lot levy (under By-law 3322/89) has not been paid for the demolished or converted building. The onus is on the applicant to provide proof of prior payment of D.C.s or lot levies. The change in redevelopment credit policy will take effect on July 1, 2018, providing a 6 month phase-in of the practice under the new by-law Exemptions (full or partial) a) Statutory exemptions 1. Industrial building additions of up to and including 50% of the existing gross floor area (defined in O.Reg. 82/98, s.1) of the building; for industrial building additions which exceed 50% of the existing gross floor area, only the portion of the addition in excess of 50% is subject to D.C.s (s.4(3)); 2. Buildings or structures owned by and used for the purposes of any City, local board or Board of Education (s.3); and 3. Residential development that results in only the enlargement of an existing dwelling unit, or that results only in the creation of up to two additional dwelling units (based on prescribed limits set out in s.2 of O.Reg. 82/98). H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

60 Page 56 b) Non-statutory exemptions 1. The development of a non-residential farm building used for bona-fide agricultural purposes will be exempt from paying D.C.s for Parks and Recreation Services, Library Services, Administration Services, and Stormwater Management Services. 2. A building or structure that is used in connection with a place of worship an is exempt from taxation under the Assessment Act as a result; 3. Development where no addition dwelling units are being created or non additional non-residential gross floor area is being added; 4. Nursing homes and hospitals; and 5. Garden Suites. The proposed non-statutory exemption for non-residential farm buildings has been narrowed from its current application within the City s D.C. By-Law. Under the City s current by-law, the exemption for non-residential farm buildings is provided for all services, the proposal seeks to limit the exemption to soft services, recognizing the service demands for Transportation Services, Other Services Related to a Highway, and Stormwater Management Services Phase in Provision(s) It is proposed that for residential 2 bedroom and greater and one bedroom and bachelor apartments outside of the Seaton Community, the current D.C. under by-law 7234/13 is imposed until December 31, Timing of Collection The D.C.s for all services are payable upon issuance of a building permit for each dwelling unit, building or structure, subject to early or late payment agreements entered into by the City and an owner under s.27 of the D.C.A., Indexing All D.C.s will be subject to mandatory indexing annually on July 1 st in accordance with provisions under the D.C.A. On July 1, 2018, for all D.C.s, with the exception of residential apartment dwelling units outside of Seaton, the rates shall be adjusted for the change in index for the most recently available six-month period. For residential apartments outside of Seaton, the rates shall be adjusted for the change in index for the most recently available annual period. From July 1, 2019 onwards, all D.C.s shall be adjusted for the change in index for the most recently available annual period. It is H:\Pickering\2017 DC Study\Report\Pickering DCBS - Amended.docx

61 recommended that authority to index D.C.s as per the provisions of the D.C.A. be delegated to the Treasurer of the City D.C. Spatial Applicability Page 57 In accordance with the D.C.A., the City gave, consideration to the imposition of D.C.s on an area-specific basis, and is maintaining its current approach of imposing uniform Citywide D.C.s for all services excluding Transportation Services. Transportation Services will continue to be imposed on an area-specific basis for lands outside of Seaton. 7.3 Other D.C. By-law Provisions Categories of Services for Reserve Fund and Credit Purposes It is recommended that the City s D.C. collections be contributed into seven (7) separate reserve funds, including: Transportation Services, Other Services Related to a Highway, Protection Services, Parks and Recreation Services, Library Services, Administration Services, and Stormwater Management Services. It is further recommended that all D.C. exemptions granted over the life of the by-law be contributed into the applicable D.C. reserve funds from non-d.c. sources By-law In-force Date The proposed by-law under D.C.A., 1997 will come into force on January 1, Minimum Interest Rate Paid on Refunds and Charged for Inter-Reserve Fund Borrowing The minimum interest rate is the Bank of Canada rate on the day on which the by-law comes into force (as per s.11 of O.Reg. 82/98). 7.4 Other Recommendations It is recommended that Council: Approve the capital project listing set out in Chapter 5 of the City of Pickering 2017 Development Charges Background Study dated October 5, 2017 (as amended), subject to further annual review during the capital budget process; Approve the City of Pickering 2017 Development Charges Background Study dated October 5, 2017 (as amended);" Determine that no further public meeting is required; and Approve the Development Charges By-Law as set out in Appendix E. H:\Pickering\2017 DC Study\Report\Pickering DCBS - Amended.docx

62 Page Asset Management Plan 8.1 Introduction The recent changes to the D.C.A. (new section 10(c.2)) require that the background study must include an Asset Management Plan (A.M.P) related to new infrastructure. Section 10 (3) of the D.C.A. provides: The A.M.P. shall, (a) deal with all assets whose capital costs are proposed to be funded under the development charge by-law; (b) demonstrate that all the assets mentioned in clause (a) are financially sustainable over their full life cycle; (c) contain any other information that is prescribed; and (d) be prepared in the prescribed manner. At a broad level, the A.M.P. provides for the long-term investment in an asset over its entire useful life along with the funding. The schematic below identifies the costs for an asset through its entire lifecycle. For growth-related works, the majority of capital costs will be funded by the D.C. Non-growth related expenditures will then be funded from non-d.c. revenues as noted below. During the useful life of the asset, there will be minor maintenance costs to extend the life of the asset along with additional program related expenditures to provide the full services to the residents. At the end of the life of the asset, it will be replaced by non-d.c. financing sources. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

63 Page 59 In 2012, the Province developed Building Together: Guide for Municipal Asset Management Plans which outlines the key elements for an A.M.P., as follows: State of local infrastructure: asset types, quantities, age, condition, financial accounting valuation and replacement cost valuation. Desired levels of service: defines levels of service through performance measures and discusses any external trends or issues that may affect expected levels of service or the municipality s ability to meet them (for example, new accessibility standards, climate change impacts). Asset management strategy: the asset management strategy is the set of planned actions that will seek to generate the desired levels of service in a sustainable way, while managing risk, at the lowest lifecycle cost. Financing strategy: having a financial plan is critical for putting an A.M.P. into action. By having a strong financial plan, municipalities can also demonstrate that they have made a concerted effort to integrate the A.M.P. with financial planning and municipal budgeting, and are making full use of all available infrastructure financing tools. The above provides for the general approach to be considered by Ontario municipalities. At this time, there is not a mandated approach for municipalities hence leaving discretion to individual municipalities as to how they plan for the long-term H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

64 Page 60 replacement of their assets. The City of Pickering has undertaken an A.M.P dated November 28, However, the plan addresses only roads and bridges assets and does not include all assets categories that are included in the capital forecast needs of the D.C. background study. For the services included in the A.M.P., the plan addresses growth related needs for the assets included, however the growth-related needs for other D.C. services have not been considered. As a result, the asset management requirement for this D.C. background study must be undertaken in the absence of this information. In recognition to the schematic in Section 8.1, the following table (presented in 2017$) has been developed to provide the annualized expenditures and revenues associated with new growth. Note that the D.C.A. does not require an analysis of the non-d.c. capital needs or their associated operating costs so these are omitted from the table below. Furthermore, as all existing assets for the categories of assets included in the D.C. eligible capital costs are not included in the City s A.M.P. (parks and recreation, library, etc. not included), the present infrastructure gap and associated funding plan has not been considered at this time. Hence the following does not represent a fiscal impact assessment (including future tax/rate increases) but provides insight into the potential affordability of the new assets: 1. The non-d.c. recoverable portion of the projects which will require financing from City financial resources (i.e. taxation, rates, fees, etc.). This amount has been presented on an annual debt charge amount based on 20-year financing. 2. Lifecycle costs for the 2017 D.C. capital works have been presented based on a sinking fund basis. The assets have been considered over their estimated useful lives. 3. Incremental operating costs for the D.C. services (only) have been included. 4. The resultant total annualized expenditures are $55.7 million. 5. Consideration was given to the potential new taxation and user fee revenues which will be generated as a result of new growth. These revenues will be available to finance the expenditures above. The new operating revenues are $49.7 million. This amount, totalled with the existing operating revenues of $94.6 million, provide annual revenues of $144.3 million by the end of the period. 6. In consideration of the above, the capital plan is deemed to be financially sustainable. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

65 Page 61 Table 8-1 City of Pickering Asset Management Future Expenditures and Associated Revenues (2017$) Sub-Total 2031 (Total) Expenditures (Annualized) Annual Debt Payment on Non-Growth Related Capital 1 8,549,027 Annual Debt Payment on Post Period Capital 2 1,768,466 Lifecycle: Annual Lifecycle - Town Wide Services $8,181,991 Annual Lifecycle - Area Specific Services 3 $3,597,036 Sub-Total - Annual Lifecycle $11,779,027 $11,779,027 Incremental Operating Costs (for D.C. Services) $33,637,465 Total Expenditures $55,733,986 Revenue (Annualized) Total Existing Revenue 4 $94,578,893 Incremental Tax and Non-Tax Revenue (User Fees, Fines, Licences, etc.) $49,682,047 Total Revenues $144,260,940 1 Non-Growth Related component of Projects including 10% mandatory deduction on soft services 2 Interim Debt Financing for Post Period Benefit 3 Area-specific application of Transportation Services 4 As per Sch. 10 of FIR H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

66 Page By-law Implementation 9.1 Public Consultation This chapter addresses the mandatory, formal public consultation process (subsection 9.1.1), as well as the optional, informal consultation process (subsection 9.1.2). The latter is designed to seek the co-operation and involvement of those involved, in order to produce the most suitable policy. Section 9.2 addresses the anticipated impact of the D.C. on development, from a generic viewpoint Public Meeting of Council Section 12 of the D.C.A., 1997 indicates that before passing a D.C. by-law, Council must hold at least one public meeting, giving at least 20 clear days notice thereof, in accordance with the Regulation. Council must also ensure that the proposed by-law and background report are made available to the public at least two weeks prior to the (first) meeting. Any person who attends such a meeting may make representations related to the proposed by-law. If a proposed by-law is changed following such a meeting, the Council must determine whether a further meeting (under this section) is necessary. For example, if the by-law which is proposed for adoption has been changed in any respect, the Council should formally consider whether an additional public meeting is required, incorporating this determination as part of the final by-law or associated resolution. It is noted that Council s decision, once made, is final and not subject to review by a Court or the O.M.B Other Consultation Activity There are three broad groupings of the public who are generally the most concerned with municipal D.C. policy: 1. The residential development community, consisting of land developers and builders, who are typically responsible for generating the majority of the D.C. revenues. Others, such as realtors, are directly impacted by D.C. policy. They are, therefore, potentially interested in all aspects of the charge, particularly the quantum by unit type, projects to be funded by the D.C. and the timing thereof, H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

67 Page 63 and municipal policy with respect to development agreements, D.C. credits and front-ending requirements. 2. The second public grouping embraces the public at large and includes taxpayer coalition groups and others interested in public policy (e.g. in encouraging a higher non-automobile modal split). 3. The third grouping is the industrial/commercial/institutional development sector, consisting of land developers and major owners or organizations with significant construction plans, such as hotels, entertainment complexes, shopping centres, offices, industrial buildings and institutions. Also involved are organizations such as Industry Associations, the Chamber of Commerce, the Board of Trade and the Economic Development Agencies, who are all potentially interested in municipal D.C. policy. Their primary concern is frequently with the quantum of the charge, gross floor area exclusions such as basement, mechanical or indoor parking areas, or exemptions and phase-in or capping provisions in order to moderate the impact. 9.2 Anticipated Impact of the Charge on Development The establishment of sound D.C. policy often requires the achievement of an acceptable balance between two competing realities. The first is that high nonresidential D.C.s can, to some degree, represent a barrier to increased economic activity and sustained industrial/commercial growth, particularly for capital intensive uses. Also, in many cases, increased residential D.C.s can ultimately be expected to be recovered via higher housing prices and can impact project feasibility in some cases (e.g. rental apartments). On the other hand, D.C.s or other municipal capital funding sources need to be obtained in order to help ensure that the necessary infrastructure and amenities are installed. The timely installation of such works is a key initiative in providing adequate service levels and in facilitating strong economic growth, investment and wealth generation. 9.3 Implementation Requirements Once the City has calculated the charge, prepared the complete Background Study, carried out the public process and passed a new by-law, the emphasis shifts to implementation matters. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

68 Page 64 These include notices, potential appeals and complaints, credits, front-ending agreements, subdivision agreement conditions and finally the collection of revenues and funding of projects. The following provides an overview of the requirements in each case Notice of Passage In accordance with s.13 of the D.C.A., when a D.C. by-law is passed, the municipal clerk shall give written notice of the passing and of the last day for appealing the by-law (the day that is 40 days after the day it was passed). Such notice must be given not later than 20 days after the day the by-law is passed (i.e. as of the day of newspaper publication or the mailing of the notice). Section 10 of O.Reg. 82/98 further defines the notice requirements which are summarized as follows: 6. Notice may be given by publication in a newspaper which is (in the Clerk s opinion) of sufficient circulation to give the public reasonable notice, or by personal service, fax or mail to every owner of land in the area to which the bylaw relates; 7. s.s.10 (4) lists the persons/organizations who must be given notice; and 8. s.s.10 (5) lists the eight items which the notice must cover By-law Pamphlet In addition to the notice information, the City must prepare a pamphlet explaining each D.C. by-law in force, setting out: 9. a description of the general purpose of the D.C.s; 10. the rules for determining if a charge is payable in a particular case and for determining the amount of the charge; 11. the services to which the D.C.s relate; and 12. a general description of the general purpose of the Treasurer s statement and where it may be received by the public. Where a by-law is not appealed to the O.M.B., the pamphlet must be readied within 60 days after the by-law comes into force. Later dates apply to appealed by-laws. The City must give one copy of the most recent pamphlet without charge, to any person who requests one. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

69 Page Appeals Sections 13 to 19 of the D.C.A., 1997 set out requirements relative to making and processing a D.C. by-law appeal and an O.M.B. Hearing in response to an appeal. Any person or organization may appeal a D.C. by-law to the O.M.B. by filing a notice of appeal with the municipal clerk, setting out the objection to the by-law and the reasons supporting the objection. This must be done by the last day for appealing the by-law, which is 40 days after the by-law is passed Complaints A person required to pay a D.C., or his agent, may complain to Municipal Council imposing the charge that: 13. the amount of the charge was incorrectly determined; 14. the credit to be used against the D.C. was incorrectly determined; or 15. there was an error in the application of the D.C. Sections 20 to 25 of the D.C.A., 1997 set out the requirements that exist, including the fact that a complaint may not be made later than 90 days after a D.C. (or any part of it) is payable. A complainant may appeal the decision of Municipal Council to the O.M.B Credits Sections 38 to 41 of the D.C.A., 1997 set out a number of credit requirements, which apply where a City agrees to allow a person to perform work in the future that relates to a service in the D.C. by-law. These credits would be used to reduce the amount of D.C.s to be paid. The value of the credit is limited to the reasonable cost of the work which does not exceed the average level of service. The credit applies only to the service to which the work relates, unless the City agrees to expand the credit to other services for which a D.C. is payable Front-Ending Agreements The City and one or more landowners may enter into a front-ending agreement which provides for the costs of a project which will benefit an area in the City to which the D.C. by-law applies. Such an agreement can provide for the costs to be borne by one or more parties to the agreement who are, in turn, reimbursed in future by persons who develop land defined in the agreement. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

70 Page 66 Part III of the D.C.A., 1997 (Sections 44 to 58) addresses front-ending agreements and removes some of the obstacles to their use which were contained in the D.C.A., Accordingly, the City assesses whether this mechanism is appropriate for its use, as part of funding projects prior to municipal funds being available Severance and Subdivision Agreement Conditions Section 59 of the D.C.A., 1997 prevents a City from imposing directly or indirectly, a charge related to development or a requirement to construct a service related to development, by way of a condition or agreement under s.51 or s.53 of the Planning Act, except for: local services, related to a plan of subdivision or within the area to which the plan relates, to be installed or paid for by the owner as a condition of approval under Section 51 of the Planning Act; local services to be installed or paid for by the owner as a condition of approval under Section 53 of the Planning Act. It is also noted that s.s.59(4) of the D.C.A., 1997 requires that the municipal approval authority for a draft plan of subdivision under s.s.51(31) of the Planning Act, use its power to impose conditions to ensure that the first purchaser of newly subdivided land is informed of all the D.C.s related to the development, at the time the land is transferred. In this regard, if the City in question is a commenting agency, in order to comply with subsection 59(4) of the D.C.A., 1997 it would need to provide to the approval authority, information regarding the applicable municipal D.C.s related to the site. If the City is an approval authority for the purposes of Section 51 of the Planning Act, it would be responsible to ensure that it collects information from all entities which can impose a D.C. The most effective way to ensure that purchasers are aware of this condition would be to require it as a provision in a registered subdivision agreement, so that any purchaser of the property would be aware of the charges at the time the title was searched prior to closing a transaction conveying the lands. H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

71 Page 67 Appendix A Background Information on Residential and Non-residential Growth Forecast H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

72 Page 68 Schedule 1 City of Pickering Residential Growth Forecast Summary Historical Forecast Incremental Year Population (Including Census Undercount)¹ Population (Excluding Census Undercount) Institutional Population Population Excluding Institutional Population Singles & Semi- Detached 1. Census Undercount estimated at approximately 4.6%. Note: Population Including the Undercount has been rounded. 2. Includes townhomes and apartments in duplexes. 3. Includes bachelor, 1 bedroom and 2 bedroom+ apartments. Housing Units Multiple Dwellings 2 Apartments3 Other Total Households Person Per Unit (PPU) Mid , , , , , , , Mid ,800 88, ,126 20,740 5,380 3, , Mid ,990 91, ,995 21,125 6,065 3, , Early ,460 93, ,388 21,414 6,440 3, , Early , ,445 1, ,334 26,154 12,742 8, , Early , ,172 1, ,750 29,593 18,439 13, , Mid , ,885 1, ,356 30,192 20,228 15, , Mid Mid ,100 Mid Mid ,190 3, , ,590 Mid Early ,470 1, , Early Early ,030 38, ,946 4,740 6,302 4, ,677 Early Early ,450 74, ,362 8,179 11,999 9, ,572 Early Mid ,746 87, ,968 8,778 13,788 11, ,913 Source:, Derived from Durham Region Official Plan. Note: Population forecast excludes Northeast Pickering. Note: A total of approximately 36,500 persons (including the net Census undercount) and 11,700 households have been reserved for Northeast Pickering between 2027 and 2031 as the population and households allocated to this area have been deferred. Figure A-1 3,500 3,000 Annual Housing Forecast¹ 3,054 3,054 3,054 3,053 3,112 3,112 3,112 3,112 3,112 Housing Units 2,500 2,000 1,500 1,000 1,447 1,447 1,447 1, ##### Years Historical Low Density Medium Density High Density Historical Average Source: Historical housing activity ( ) based on Statistics Canada building permits. 1. Growth Forecast represents calendar year. 9/22/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

73 Page 69 Schedule 2 City of Pickering Estimate of the Anticipated Amount, Type And Location of Residential Development for which Development Charges can be Imposed Development Location Timing Singles & Semi- Detached Multiples 1 Apartments 2 Total Gross Population Existing Unit Residential Units In New Units Population Change Net Population Increase Seaton Rest of Pickering ,832 7,089 5,550 17,471 48,536-48, ,298 8,599 7,295 21,193 58,030-58, ,347 4,910 3,844 12,101 33,617 (7,791) 25, ,480 5,188 4,052 12,720 35,302 (6,366) 28, ,179 11,999 9,393 29,572 82,153 (7,791) 74,362 City of Pickering ,778 13,788 11,347 33,913 93,333 (6,366) 86,968 Source:, Derived from Durham Region Official Plan. Note: Population forecast excludes Northeast Pickering. Note: A total of approximately 36,500 persons (including the net Census undercount) and 11,700 households have been reserved for Northeast Pickering between 2027 and 2031 as the population and households allocated to this area have been deferred. 1. Includes townhouses and apartments in duplexes. 2. Includes bachelor, 1 bedroom and 2 bedroom+ apartments. 9/14/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

74 Page 70 Schedule 3 City of Pickering Current Year Growth Forecast EARLY 2016 to EARLY 2018 Population (Net of Institutional) Mid 2016 Population 90,995 Occupants of Units (2) 702 New Housing Units, multiplied by persons per unit (3) 3.40 Mid 2016 to EARLY 2018 gross population increase 2,385 2,385 Decline in Housing Units (4) 30,915 Unit Occupancy, multiplied by ppu decline rate (5) Mid 2016 to EARLY 2018 total decline in population Population Estimate to EARLY ,388 Net Population Increase Mid 2016 to Early ,393 (1) 2016 population based on StatCan Census unadjusted for Census Undercount. (2) Estimated residential units constructed, Mid 2016 to the beginning of the growth period, assuming a six-month lag between construction and occupancy. (3) Average number of persons per unit (ppu) is assumed to be: Persons % Distribution Weighted Persons Structural Type Per Unit¹ of Estimated Units² Per Unit Average Singles & Semi-Detached % 1.50 Multiples (6) % 1.76 Apartments (7) % 0.14 Total 100% 3.40 ¹ Based on 2011 Census custom database ² Based on building permit/completion activity (4) 2016 households taken from StatCan Census. (5) Decline occurs due to aging of the population and family lifecycle changes, lower fertility rates and changing economic conditions. (6) Includes townhouses and apartments in duplexes. (7) Includes bachelor, 1 bedroom and 2 bedroom+ apartments. 9/22/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

75 Page 71 Schedule 4 City of Pickering Five Year Growth Forecast EARLY 2018 to EARLY 2023 Population (Net of Institutional) EARLY 2018 Population 92,388 Occupants of Units (2) 15,677 New Housing Units, multiplied by persons per unit (3) 2.81 EARLY 2018 to EARLY 202gross population increase 44,109 44,109 Decline in Housing Units (4) 31,617 Unit Occupancy, multiplied by ppu decline rate (5) EARLY 2018 to EARLY 202total decline in population -6,163-6,163 Population Estimate to EARLY ,334 Net Population Increase, EARLY 2018 to EARLY ,946 (1) EARLY 2018 Population based on: 2016 Population (90,995) + Mid 2016 to EARLY 2018 estimated housing units to beginning of forecast period (702 x 3.4 = 2,385) + (30,915 x = -992) = 92,388 (2) Based upon forecast building permits/completions assuming a lag between construction and occupancy. (3) Average number of persons per unit (ppu) is assumed to be: Persons % Distribution Weighted Persons Structural Type Per Unit¹ of Estimated Units² Per Unit Average Singles & Semi-Detached % 1.07 Multiples (6) % 1.15 Apartments (7) % 0.60 one bedroom or less 1.58 two bedrooms or more 2.23 Total 100% 2.81 ¹ Persons per unit based on adjusted Statistics Canada Custom 2011 Census database. ² Forecast unit mix based upon historical trends and housing units in the development process. (4) EARLY 2018 households based upon 30,915 (2011 Census) (Mid 2016 to EARLY 2018 unit estimate) = 31,617 (5) Decline occurs due to aging of the population and family lifecycle changes, lower fertility rates and changing economic conditions. (6) Includes townhouses and apartments in duplexes. (7) Includes bachelor, 1 bedroom and 2 bedroom+ apartments. 9/22/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

76 Page 72 Schedule 5a City of Pickering Ten Year Growth Forecast EARLY 2018 to EARLY 2028 Population (Net of Institutional) EARLY 2018 Population 92,388 Occupants of Units (2) 29,572 New Housing Units, multiplied by persons per unit (3) 2.78 EARLY 2018 to EARLY 202gross population increase 82,153 82,153 Decline in Housing Units (4) 31,617 Unit Occupancy, multiplied by ppu decline rate (5) EARLY 2018 to EARLY 202total decline in population -7,791-7,791 Population Estimate to EARLY ,750 Net Population Increase, EARLY 2018 to EARLY ,362 (1) EARLY 2018 Population based on: 2016 Population (90,995) + Mid 2016 to EARLY 2018 estimated housing units to beginning of forecast period (702 x 3.4 = 2,385) + (30,915 x = -992) = 92,388 (2) Based upon forecast building permits/completions assuming a lag between construction and occupancy. (3) Average number of persons per unit (ppu) is assumed to be: Persons % Distribution Weighted Persons Structural Type Per Unit¹ of Estimated Units² Per Unit Average Singles & Semi-Detached % 0.98 Multiples (6) % 1.16 Apartments (7) % 0.64 one bedroom or less 1.58 two bedrooms or more 2.23 Total 100% 2.78 ¹ Persons per unit based on adjusted Statistics Canada Custom 2011 Census database. ² Forecast unit mix based upon historical trends and housing units in the development process. (4) EARLY 2018 households based upon 30,915 (2011 Census) (Mid 2016 to EARLY 2018 unit estimate) = 31,617 (5) Decline occurs due to aging of the population and family lifecycle changes, lower fertility rates and changing economic conditions. (6) Includes townhouses and apartments in duplexes. (7) Includes bachelor, 1 bedroom and 2 bedroom+ apartments. 9/22/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

77 Page 73 Schedule 5b City of Pickering Buildout Growth Forecast EARLY 2018 to Mid 2031 Population (Net of Institutional) EARLY 2018 Population 92,388 Occupants of Units (2) 33,913 New Housing Units, multiplied by persons per unit (3) 2.75 EARLY 2018 to 2031 gross population increase 93,333 93,333 Decline in Housing Units (4) 31,617 Unit Occupancy, multiplied by ppu. decline rate (5) EARLY 2018 to 2031 total decline in population -6,366-6,366 Population Estimate to ,356 Net Population Increase, EARLY 2018 to ,968 (1) EARLY 2018 Population based on: 2016 Population (90,995) + Mid 2016 to EARLY 2018 estimated housing units to beginning of forecast period (702 x 3.4 = 2,385) + (30,915 x = -992) = 92,388 (2) Based upon forecast building permits/completions assuming a lag between construction and occupancy. (3) Average number of persons per unit (ppu) is assumed to be: Persons % Distribution Weighted Persons Structural Type Per Unit¹ of Estimated Units² Per Unit Average Singles & Semi-Detached % 0.91 Multiples (6) % 1.16 Apartments (7) % 0.68 one bedroom or less 1.58 two bedrooms or more 2.23 Total 100% 2.75 ¹ Persons per unit based on adjusted Statistics Canada Custom 2011 Census database. ² Forecast unit mix based upon historical trends and housing units in the development process. (4) EARLY 2018 households based upon 30,915 (2011 Census) (Mid 2016 to EARLY 2018 unit estimate) = 31,617 (5) Decline occurs due to aging of the population and family lifecycle changes, lower fertility rates and changing economic conditions. (6) Includes townhouses and apartments in duplexes. (7) Includes bachelor, 1 bedroom and 2 bedroom+ apartments. 9/22/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

78 Page 74 Schedule 6 City of Pickering Historical Residential Building Permits Years Residential Building Permits Year Singles & Semi- Detached Multiples 1 Apartments 2 Total Sub-total ,360 Average ( ) % Breakdown 23.1% 27.7% 30.1% 81.0% Sub-total ,686 Average ( ) % Breakdown 41.5% 33.0% 12.9% 87.4% Total 1, ,046 Average % Breakdown 33.3% 30.7% 20.6% 84.5% Source: Historical housing activity ( ) based on Statistics Canada building permits. 1. Includes townhouses and apartments in duplexes. 2. Includes bachelor, 1 bedroom and 2 bedroom+ apartments. 9/14/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

79 Page 75 Schedule 7 City of Pickering Persons Per Unit By Age and Type Of Dwelling (2011 Census) Age of Singles and Semi-Detached Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 20 Year Average Total Age of Multiples 2 Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 20 Year Average Total Age of Apartments 3 Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 20 Year Average Total Age of All Density Types Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total Total The Census PPU has been adjusted to account for the downward PPU trend which has been recently experienced in both new and older units, largely due to the aging of the population. 2. Includes townhouses and apartments in duplexes. 3. Includes bachelor, 1 bedroom and 2 bedroom+ apartments. Note: Does not include Statistics Canada data classified as "Other". PPU not calculated for samples less than or equal to 50 dwelling units, and does not include institutional population. 9/14/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

80 Page 76 Schedule 8 City of Pickering Persons Per Unit By Structural Type and Age Of Dwelling (2011 Census) Persons Per Dwelling Age of Dwelling Singles and Semi-Detached Multiples Apartments

81 Page 77 Schedule 9a City of Pickering Employment Growth Forecast Summary Activity Rate Employment Employment Period Population Primary Work at Home Industrial Commercial/ Population Related Institutional Total NFPOW 1 Total Including NFPOW Primary Work at Home Industrial Commercial/ Population Related Institutional Total NFPOW ¹ Total Employment (Including NFPOW) Total (Excluding NFPOW and Work at Home) Mid , ,760 13,400 11,550 3,750 31,660 3,020 34,680 28,900 Mid , ,020 12,740 11,990 4,250 32,080 2,530 34,610 29,060 Mid , ,080 13,170 13,010 4,320 33,660 2,570 36,230 30,580 Early , ,351 11,752 14,941 5,796 35,925 2,843 38,767 32,573 Early , ,869 19,529 17,826 6,815 48,123 2,885 51,009 44,254 Early , ,415 25,776 20,517 7,318 58,110 2,950 61,060 53,694 Mid , ,747 33,915 22,279 7,620 68,645 3,074 71,719 63,899 Mid Mid Mid Mid , , ,620 1,520 Mid Early , ,418 1,931 1,476 2, ,537 1,993 Early Early , ,777 2,885 1,019 12, ,241 11,681 Early Early , ,064 14,024 5,576 1,522 22, ,293 21,121 Early Mid , ,395 22,163 7,338 1,825 32, ,952 31,326 Mid Mid Mid Mid Mid Early Early Early , , , ,448 2,336 Early Early , , , ,229 2,112 Early Mid , , , , Source:, Derived from Durham Region Official Plan. Note: Population forecast excludes Northeast Pickering. Incremental Change Annual Average Note: A total of 5,000 jobs (4,900 usual place of work jobs) have been reserved for Northeast Pickering between 2027 and Statistics Canada defines no fixed place of work (NFPOW) employees as "persons who do not go from home to the same work place location at the beginning of each shift." Such persons include building and landscape contractors, travelling salespersons, independent truck drivers, etc. 10/3/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

82 Page 78 Schedule 9b City of Pickering Employment & Gross Floor Area (GFA) Forecast, 2071 to 2031 Employment Gross Floor Area in Square Feet (Estimated)¹ Period Population Primary Industrial Commercial/ Population Related Institutional Total Industrial Commercial/ Population Related Institutional Total Mid , ,400 11,550 3,750 28,900 16,080,000 6,352,500 2,625,000 25,057,500 Mid , ,740 11,990 4,250 29,060 15,288,000 6,594,500 2,975,000 24,857,500 Mid , ,170 13,010 4,320 30,580 15,804,000 7,155,500 3,024,000 25,983,500 Early , ,752 14,941 5,796 32,573 14,102,700 8,217,400 4,057,000 26,377,100 Early , ,529 17,826 6,815 44,254 23,434,700 9,804,200 4,770,400 38,009,300 Early , ,776 20,517 7,318 53,694 30,930,900 11,284,100 5,122,400 47,337,400 Mid , ,915 22,279 7,620 63,899 40,697,700 12,253,300 5,334,300 58,285,300 Incremental Change Mid Mid Mid Mid , ,520 Mid Mid , ,418 1,931 1,476 1,993 Early Early , ,024 5,576 1,522 21,121 16,828,246 2,230,320 1,027,387 20,085,954 Early Mid , ,163 7,338 1,825 31,326 26,595,015 2,935,229 1,231,717 30,761,962 Annual Average Mid Mid Mid Mid Mid Early Early Early , , ,112 1,682, , ,739 2,008,595 Early Mid , ,858 83,864 35, ,913 Source:, Derived from Durham Region Official Plan. Note: Population forecast excludes Northeast Pickering. Note: A total of 5,000 jobs (4,900 usual place of work jobs) have been reserved for Northeast Pickering between 2027 and 2031 as the jobs allocated to this area have been deferred. 1. Square Foot Per Employee Assumptions Industrial 1,200 Commercial/Population Related 400 Institutional /3/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

83 Page 79 Schedule 9c Estimate of the Anticipated Amount, Type and Location of Non-Residential Development for Which Development Charges can be Imposed Development Location Timing Industrial Commercial Institutional Total Non-Res Employment GFA S.F. GFA S.F. GFA S.F. GFA S.F. Increase 1 Seaton Remaining Pickering City of Pickering ,285,063 2,028, ,933 17,289,996 18, ,829,000 2,679,300 1,162,800 27,671,100 28, ,543, ,320 50,454 2,795,958 2, ,766, ,929 68,917 3,090,862 2, ,828,246 2,230,320 1,027,387 20,085,954 21, ,595,015 2,935,229 1,231,717 30,761,962 31,326 Source:, 2018 Note: A total of 5,000 jobs (4,900 usual place of work jobs) have been reserved for Northeast Pickering between 2027 and 2031 as the jobs allocated to this area have been deferred. 1. Employment Increase does not include No Fixed Place of Work. 2. Square feet per employee assumptions ( ): Industrial 1,200 Commercial 400 Institutional /3/2017 H:\Pickering\2017 DC Study\Growth\ Pickering 2017 DC Growth September xlsm

84 Page 80 Appendix B Level of Service H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

85 Page 81 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Fire Facilities ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. Station # Bayly Street 13,360 13,360 13,360 13,360 13,360 13,360 13,360 13,360 13,360 13,360 $309 $405 Station # Kingston Road 7,955 7,955 7,955 7,955 7,955 7,955 7,955 7,955 7,955 7,955 $271 $441 Station # Old Brock (Claremount) 5,274 5,274 5,274 5,274 5,274 5,274 5,274 5,274 5,274 5,274 $379 $470 Station # Finch Ave. 9,130 9,130 9,130 9,130 9,130 9,130 9,130 9,130 9,130 9,130 $302 $388 Total 35,719 35,719 35,719 35,719 35,719 35,719 35,719 35,719 35,719 35,719 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard Year Average Quantity Standard 0.40 Quality Standard $418 Service Standard $166 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $166 Eligible Amount $12,344,092 Pickering 2017 DC v26

86 Page 82 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Fire Small Equipment and Gear No. of equipment and gear Description Value ($/item) Self Contained Breathing Apparatus $9,467 SCBA Cylinders $2,150 SCBA Mask $544 Turnout Bunker Kit(Includes hood, gloves) $2,092 Fire Helmet $543 Station Wear Ensemble $580 Uniform Ensemble $927 Total 1,002 1,002 1,002 1,002 1,002 1,002 1,002 1,002 1,002 1,002 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per 1,000) Quality Standard $1,922 Service Standard $21 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $21 Eligible Amount $1,590,603 Pickering 2017 DC v26

87 Page 83 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Fire Vehicles No. of vehicles Description Value ($/Vehicle) Quint / 32m Aerial $1,510,900 Tanker $506,200 Pumper $956,100 Pumper/Tanker $731,100 Rescue $1,349,800 Pumper/Rescue $900,000 Car, SUV& Pick-up $45,000 Quint / 17m Ladder $990,000 Telesquirts $956,100 Grass Fire Truck $393,700 Support Vehicle $562,400 Platoon Chief SUV $115,200 Antique $112,500 Trailer $11,200 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per 1,000) 0.36 Quality Standard $362,964 Service Standard $131 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $131 Eligible Amount $9,743,653 Pickering 2017 DC v26

88 Page 84 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: By-Law and Animal Services Enforcement Facilities ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. Animal Services (Lease) 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 $350 $425 By-Law 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 $296 $383 Total 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard Quality Standard $410 Service Standard $20 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $20 Eligible Amount $1,457,495 Pickering 2017 DC v26

89 Page 85 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: By-Law and Animal Services Enforcement Vehicles No. of vehicles and equipment Description Value ($/Vehicle) Truck (By-law) $31,400 SUV (By-law) $25,500 Car (By-law) $21,900 Van (Animal Services) $38,600 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per,1000) Year Average Quantity Standard (per 1,000) 0.08 Quality Standard $28,154 Service Standard $2 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $2 Eligible Amount $157,647 Pickering 2017 DC v26

90 Page 86 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Roads Centre-line km of roadways Description Value ($/km) Asphalt - Collector - 3 Lane $1,550,000 Asphalt - Arterial C - 4 Lane $2,200,000 Gravel - Rural - 2 Lane $900,000 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per 1,000) 1.75 Quality Standard $1,165,764 Service Standard $2, Year DC Amount (before deductions) (Rest of Pickering) Forecast Population 28,936 $ per Capita $2,046 Eligible Amount $59,197,269 Pickering 2017 DC v26

91 Page 87 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Bridges, Culverts & Structures No. of Bridges, Culverts & Structures Description Value ($/item) Bridge (over3m) $1,138,000 Culvert (over3m) $270,000 Pedestrian Bridge (over3m) $489,000 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per 1,000) 0.72 Quality Standard $735,946 Service Standard $ Year DC Amount (before deductions) (Rest of Pickering) Forecast Population 28,936 $ per Capita $532 Eligible Amount $15,379,484 Pickering 2017 DC v26

92 Page 88 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Sidewalks Linear Metres of Sidewalks Description Value ($/linear metre) Sidewalk - Concrete 285, , , , , , , , , ,032 $260 Sidewalk - Concrete (Block) 3,731 3,731 3,731 3,731 3,731 3,731 3,731 3,788 3,856 3,856 $300 Sidewalk - Concrete Multi Use Path ,020 1,020 1,020 $300 Sidewalk - Temporary Asphalt 6,235 6,235 6,235 6,745 6,745 6,745 6,745 6,745 6,745 6,745 $120 Sidewalk - Asphalt Multi Use Path 1,997 1,997 1,997 1,997 1,997 2,813 3,981 5,061 5,744 5,744 $225 Total 297, , , , , , , , , ,397 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard Year Average Quantity Standard 3.41 Quality Standard $257 Service Standard $ Year DC Amount (before deductions) (Rest of Pickering) Forecast Population 28,936 $ per Capita $876 Eligible Amount $25,345,042 Pickering 2017 DC v26

93 Page 89 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Traffic Signals No. of Traffic Signals Description Value ($/item) Traffic Signals $175,000 Intersection Pedestrian Signals (IPS) $100,000 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per 1,000) 0.25 Quality Standard $137,231 Service Standard $34 14-Year DC Amount (before deductions) (Rest of Pickering) Forecast Population 28,936 $ per Capita $34 Eligible Amount $978,037 Pickering 2017 DC v26

94 Page 90 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Roads Vehicles and Equipment No. of vehicles and equipment Description Value ($/item) Vehicles D Car $22,400 D Sport Utility Vehicles (SUVs) $35,000 D Truck - Pick-up $37,000 D Truck - Mid-Size $60,800 D Dump Truck / Snow Plow $217,400 Equipment C Excavators $357,700 C Graders $316,700 C Loaders $181,200 C Backhoes $97,900 C Street Sweepers $340,000 C Trailers $11,200 C Asphalt Equipment $25,300 C Utility Tractors $78,200 C Mowers $29,300 Miscellaneous Equipment $4,800 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per,1000) Year Average Quantity Standard (per,1000) 1.25 Quality Standard $70,272 Service Standard $88 DC Amount (before deductions) 14 Year (City- Wide) Forecast Population 86,968 $ per Capita $88 Eligible Amount $7,651,445 Pickering 2017 DC v26

95 Page 91 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Depots and Domes ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. Operations Centre 1 (shared) 15,749 15,749 15,749 15,749 15,749 15,749 15,749 21,874 21,874 21,874 $196 $315 Roads Drive Shed 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 $49 $100 Roads Storage Shed $32 $79 Roads Sign Storage 1,900 1,900 1,900 1,900 1,900 1,900 1,900 1,900 1,900 1,900 $36 $91 Salt Dome 7,850 7,850 7,850 7,850 7,850 7,850 7,850 7,850 7,850 7,850 $60 $109 Sand Dome 7,850 7,850 7,850 7,850 7,850 7,850 7,850 7,850 7,850 7,850 $52 $101 Total 46,599 46,599 46,599 46,599 46,599 46,599 46,599 52,724 52,724 52,724 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard Year Average Quantity Standard 0.54 Quality Standard $179 Service Standard $96 1 The City leased 10,000 sq.ft. of the Operations Centre to Durham Transit until Year (City- DC Amount (before deductions) Wide) Forecast Population 86,968 $ per Capita $96 Eligible Amount $8,369,800 Pickering 2017 DC v27 - amendment

96 Page 92 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Parkland Development Acres of Parkland Description Value ($/Acre) Village Green $300,000 Neighbourhood Active $117,600 Community Active $135,000 District Active $135,000 Passive Parkland $63,200 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per,1000) Quality Standard $90,680 Service Standard $804 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $804 Eligible Amount $59,752,841 Pickering 2017 DC v26

97 Page 93 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Trails Development Metres of Paths and Trails Description Value ($/metre) Duffins Creek Trail: Ajax to Finch Ave $100 Alex Robertson Park walk 1,291 1,291 1,291 1,291 1,291 1,291 1,291 1,291 1,291 1,291 $100 Diana, Princess of Wales Park walk 2,074 2,074 2,074 2,074 2,074 2,074 2,074 2,074 2,074 2,074 $100 Progress Frenchman's Bay East Park $100 Pine Creek Trail walkway - Kitley Ave. to Storrington St $100 Pine Creek Trail walkway - Storrington Bridge $5,625 Waterfront Trail system: Peak Trail: Frisco Road to Beachfront Park 3,720 3,720 3,720 3,720 3,720 3,720 3,720 3,720 3,720 3,720 $150 Peak Trail: Beachfront Park boardwalk $1,507 Peak Trail: Annland St., Liverpool to Front St $150 Monarch Trail along Bayly St.: St. Martin's Dr. to West Sho $150 Monarch Trail: West Shore CC to Vistula Dr. (less bridge) $150 Monarch Trail: Amberlea Bridge $7,050 Monarch Trail: Elvira Court to Breezy Drive (Bruce Hanscom $150 Monarch Trail: Sunrise Ave. to Beachpoint Promenade $150 First Nations Trail: Marksbury to Rodd Ave. (less bridge) $150 First Nations Trail: Petticoat Creek Bridge $7,050 First Nations Trail: Rodd Ave. to Rouge River (less bridge) $150 First Nations Trail: Western Gateway Bridge $7,050 Duffins Creek Trail system: Duffins Creek Trail: Finch Ave. east of Brock Road $150 Duffins Creek Trail: Brockridge Park to Liverpool Road 2,189 2,189 2,189 2,189 2,189 2,189 2,189 2,189 2,189 2,189 $150 Multi-use paths: Pickering Parkway: Village East Park to Liverpool Road 1,357 $150 Brock Road: Pickering Parkway to Finch Ave $150 Brock Road: Brockridge Park to Third Concession Road 1,763 1,763 1,763 1,763 1,763 1,763 1,763 1,763 1,763 1,763 $150 Brock Road: Third Concession Road to north of Zents Drive (w. side) 1,515 $150 Brock Road: Third Concession Road to north of Zents Drive (e. side) 1,515 $150 Dersan Street: Brock Road to Tillings Road $150 Tillings Road: Dersan Street to Zents Drive $150 Zents Drive: Brock Road to Tillings Road $150 William Jackson Drive: Brock Road to Earl Grey Drive $150 Altona Road: Kingston Road to Strouds Lane 1,543 1,543 1,543 1,543 1,543 1,543 1,543 $150 Total 14,474 14,474 14,474 16,017 16,405 17,296 17,832 18,332 18,332 23,216 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard Year Average Quantity Standard (per 1,000) 0.19 Quality Standard $306 Service Standard $58 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $58 Eligible Amount $4,304,816 Pickering 2017 DC v26

98 Page 94 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Parks and Recreation Vehicles and Equipment No. of vehicles and equipment Description Value ($/item) Vehicles D Car $22,400 D Sport Utility Vehicles (SUV $32,500 D Van $39,300 D Truck - Pick-up $37,000 D Truck - Mid-Size $65,000 D Garbage Packer $150,000 Equipment C Excavators $51,400 C Loaders $181,200 C Backhoes $109,300 C Multi-Purpose Tractors $123,900 C Outfront Mowers $90,400 C Ice Resurfacers $84,500 C Enclosed Trailer $10,300 C Trailers $8,100 C Utility Tractors $37,800 C Mowers $10,700 C Plows $6,300 Miscellaneous Equipment $16,000 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per 1,000) 1.60 Quality Standard $35,960 Service Standard $57 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $57 Eligible Amount $4,272,841 Pickering 2017 DC v26

99 Page 95 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Parks and Recreation Facilities ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. Community Centres 132, , , , , , , , , ,616 $291 $371 Seniors Recreation Centres 10,850 10,850 10,850 10,850 10,850 10,850 10,850 10,850 10,850 10,850 $291 $371 Indoor Pools 35,650 35,650 35,650 35,650 35,650 35,650 35,650 35,650 35,650 35,650 $291 $371 Arenas 151, , , , , , , , , ,593 $291 $371 Fitness Facilities/Racquet Sports 44,591 61,909 61,909 61,909 61,909 61,909 61,909 61,909 61,909 61,909 $291 $371 Indoor Soccer Centre , , , ,293 $70 $82 Parks Drive Shed 2,235 2,235 2,235 2,235 2,235 2,235 2,235 2,235 2,235 2,235 $42 $90 Parks Storage Shed 2,235 2,235 2,235 2,235 2,235 2,235 2,235 2,235 2,235 2,235 $26 $ Dillingham Rd. (Rental Storage Space) ,400 4,400 4,400 4,400 4,400 4,400 $196 $315 Operations Centre 1 (shared) 9,966 9,966 9,966 9,966 9,966 9,966 9,966 13,841 13,841 13,841 $196 $315 Total 389, , , , , , , , , ,222 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard Year Average Quantity Standard 5.12 Quality Standard $340 Service Standard $1,743 1 The City leased 10,000 sq.ft. of the Operations Centre to Durham Transit until DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $1,743 Eligible Amount 129,646,429 Pickering 2017 DC v27 - amendment

100 Page 96 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Library Facilities ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. Central Library 34,165 34,165 34,165 34,165 34,165 34,165 34,165 34,165 34,165 34,165 $380 $491 Claremont Branch 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 1,666 $289 $369 Greenwood Branch 4,900 4,900 4,900 4,900 4,900 4,900 4,900 4,900 $194 $216 Whitevale Branch $259 $382 Petticoat Creek 9,369 9,369 9,369 9,369 9,369 9,369 9,369 9,369 9,369 9,369 $568 $738 Total 51,000 51,000 51,000 51,000 51,000 50,100 50,100 50,100 45,200 45,200 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard Year Average Quantity Standard 0.55 Quality Standard $511 Service Standard $281 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $281 Eligible Amount $20,918,774 Pickering 2017 DC v26

101 Page 97 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Library Collection Materials No. of library collection items Description Value ($/item) Books 188, , , , , , , , , ,000 $18 Non-books 31,590 24,934 29,921 40,499 46,230 52,230 41,903 52,785 51,088 49,000 $30 Magazine Titles $130 Electronic Collections 8,440 10,753 20,267 30,849 46,070 60,729 91, , , ,000 $50 Electronic Products $5,203 Total 229, , , , , , , , , ,215 Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard Year Average Quantity Standard 3.42 Quality Standard $27 Service Standard $93 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $93 Eligible Amount $6,923,102 Pickering 2017 DC v26

102 Page 98 City of Pickering Service Standard Calculation Sheet Service: Unit Measure: Library Vehicles No. of library collection items 2017 Value Description ($/item) Vans $37,600 Total Population 88,173 88,552 88,355 88,721 89,885 90,250 91,042 91,316 91,771 92,334 Per Capita Standard (per 1,000) Year Average Quantity Standard (per 1,000) Quality Standard $37,631 Service Standard $0.42 DC Amount (before deductions) 10 Year Forecast Population 74,362 $ per Capita $0.42 Eligible Amount $31,061 Pickering 2017 DC v26

103 Page 99 Appendix C D.C. Cash Flow Calculation Tables H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

104 Page 100 City of Pickering Development Charges Background Study Cash Flow Analysis Protection Services - Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening SDE per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ (198,257) $ (45,037) $ (46,388) 2,499 $ 889 $ 2,221,744 $ 2,175,357 $ 19,757 $ 1,996, $ 1,996,857 $ (5,881,659) $ (6,239,852) 2,499 $ 916 $ 2,288,397 $ (3,951,456) $ (23,904) $ (1,978,503) 2020 $ (1,978,503) $ (4,294,492) $ (4,692,707) 2,499 $ 943 $ 2,357,049 $ (2,335,658) $ (157,317) $ (4,471,478) 2021 $ (4,471,478) $ (318,524) $ (358,502) 2,499 $ 972 $ 2,427,760 $ 2,069,258 $ (171,842) $ (2,574,062) 2022 $ (2,574,062) $ (10,814) $ (12,537) 2,499 $ 1,001 $ 2,500,593 $ 2,488,056 $ (66,502) $ (152,507) 2023 $ (152,507) $ (8,479,374) $ (10,124,816) 2,155 $ 1,031 $ 2,221,285 $ (7,903,531) $ (205,214) $ (8,261,252) 2024 $ (8,261,252) $ (318,524) $ (391,745) 2,155 $ 1,062 $ 2,287,923 $ 1,896,179 $ (365,658) $ (6,730,731) 2025 $ (6,730,731) $ (10,814) $ (13,699) 2,155 $ 1,094 $ 2,356,561 $ 2,342,862 $ (277,965) $ (4,665,834) 2026 $ (4,665,834) $ (10,814) $ (14,110) 2,155 $ 1,126 $ 2,427,258 $ 2,413,148 $ (172,963) $ (2,425,650) 2027 $ (2,425,650) $ (10,814) $ (14,534) 2,155 $ 1,160 $ 2,500,076 $ 2,485,542 $ (59,893) $ -

105 Page 101 City of Pickering Development Charges Background Study Cash Flow Analysis Protection Services - Seaton Prestige Employment Land Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture Net Hectares DC Rates w. Anticipated positive Fund Closing Fund Opening minus Financing Nominal Inflated (3%/Yr) per Year Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ (20,055) $ (4,556) $ (4,693) 18 $ 11,431 $ 209,994 $ 205,301 $ 1,814 $ 187, $ 187,060 $ (594,980) $ (631,215) 18 $ 11,774 $ 216,294 $ (414,921) $ (3,358) $ (231,219) 2020 $ (231,219) $ (434,425) $ (474,708) 18 $ 12,127 $ 222,783 $ (251,925) $ (17,859) $ (501,003) 2021 $ (501,003) $ (32,221) $ (36,266) 18 $ 12,491 $ 229,466 $ 193,200 $ (20,220) $ (328,023) 2022 $ (328,023) $ (1,094) $ (1,268) 18 $ 12,866 $ 236,350 $ 235,082 $ (10,524) $ (103,465) 2023 $ (103,465) $ (857,762) $ (1,024,212) 18 $ 13,252 $ 243,441 $ (780,772) $ (24,693) $ (908,930) 2024 $ (908,930) $ (32,221) $ (39,628) 18 $ 13,649 $ 250,744 $ 211,115 $ (40,169) $ (737,983) 2025 $ (737,983) $ (1,094) $ (1,386) 18 $ 14,059 $ 258,266 $ 256,880 $ (30,477) $ (511,580) 2026 $ (511,580) $ (1,094) $ (1,427) 18 $ 14,481 $ 266,014 $ 264,587 $ (18,964) $ (265,957) 2027 $ (265,957) $ (1,094) $ (1,470) 18 $ 14,915 $ 273,994 $ 272,524 $ (6,567) $ -

106 Page 102 City of Pickering Development Charges Background Study Cash Flow Analysis Protection Services - Other Non-Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening GFA per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ (35,863) $ (8,147) $ (8,391) 1,118,519 $ 0.34 $ 375,513 $ 367,122 $ 3,244 $ 334, $ 334,503 $ (1,063,949) $ (1,128,744) 1,118,519 $ 0.35 $ 386,778 $ (741,965) $ (6,005) $ (413,468) 2020 $ (413,468) $ (776,842) $ (848,876) 1,118,519 $ 0.36 $ 398,382 $ (450,495) $ (31,936) $ (895,898) 2021 $ (895,898) $ (57,619) $ (64,850) 1,118,519 $ 0.37 $ 410,333 $ 345,483 $ (36,158) $ (586,574) 2022 $ (586,574) $ (1,956) $ (2,268) 1,118,519 $ 0.38 $ 422,643 $ 420,375 $ (18,819) $ (185,018) 2023 $ (185,018) $ (1,533,857) $ (1,831,505) 1,118,519 $ 0.39 $ 435,322 $ (1,396,183) $ (44,155) $ (1,625,356) 2024 $ (1,625,356) $ (57,619) $ (70,864) 1,118,519 $ 0.40 $ 448,382 $ 377,518 $ (71,830) $ (1,319,667) 2025 $ (1,319,667) $ (1,956) $ (2,478) 1,118,519 $ 0.41 $ 461,834 $ 459,355 $ (54,499) $ (914,811) 2026 $ (914,811) $ (1,956) $ (2,552) 1,118,519 $ 0.43 $ 475,689 $ 473,136 $ (33,912) $ (475,587) 2027 $ (475,587) $ (1,956) $ (2,629) 1,118,519 $ 0.44 $ 489,959 $ 487,330 $ (11,743) $ (0)

107 Page 103 City of Pickering Development Charges Background Study Cash Flow Analysis Transportation Services - Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening SDE per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 16,789,573 $ (4,976,978) $ (5,126,288) 1,145 6,517 7,463,564 $ 2,337,276 $ 448,955 $ 19,575, $ 19,575,805 $ (8,467,992) $ (8,983,693) 1,145 6,712 7,687,471 $ (1,296,222) $ 473,192 $ 18,752, $ 18,752,776 $ (7,482,297) $ (8,176,108) 1,145 6,913 7,918,095 $ (258,013) $ 465,594 $ 18,960, $ 18,960,357 $ (10,341,933) $ (11,639,937) 1,145 7,121 8,155,638 $ (3,484,299) $ 430,455 $ 15,906, $ 15,906,514 $ (7,482,297) $ (8,674,033) 1,145 7,334 8,400,307 $ (273,726) $ 394,241 $ 16,027, $ 16,027,029 $ (7,482,297) $ (8,934,254) 802 7,554 6,055,508 $ (2,878,746) $ 364,691 $ 13,512, $ 13,512,974 $ (7,482,297) $ (9,202,282) 802 7,781 6,237,173 $ (2,965,109) $ 300,761 $ 10,848, $ 10,848,626 $ (3,613,865) $ (4,577,936) 802 8,015 6,424,288 $ 1,846,353 $ 294,295 $ 12,989, $ 12,989,274 $ (3,613,865) $ (4,715,274) 802 8,255 6,617,017 $ 1,901,743 $ 348,504 $ 15,239, $ 15,239,521 $ (3,613,865) $ (4,856,732) 802 8,503 6,815,527 $ 1,958,795 $ 405,473 $ 17,603, $ 17,603,789 $ (3,613,865) $ (5,002,434) 76 8, ,317 $ (4,339,117) $ 385,856 $ 13,650, $ 13,650,528 $ (3,613,865) $ (5,152,507) 76 9, ,217 $ (4,469,290) $ 285,397 $ 9,466, $ 9,466,635 $ (3,613,865) $ (5,307,082) 76 9, ,713 $ (4,603,369) $ 179,124 $ 5,042, $ 5,042,390 $ (3,613,865) $ (5,466,295) 38 9, ,412 $ (5,103,882) $ 61,493 $ -

108 Page 104 City of Pickering Development Charges Background Study Cash Flow Analysis Transportation Services - Non-Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening GFA per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 1,459,963 $ (432,781) $ (445,764) 279,599 $ 1.83 $ 510,329 $ 64,565 $ 37,306 $ 1,561, $ 1,561,834 $ (736,347) $ (781,191) 279,599 $ 1.88 $ 525,639 $ (255,552) $ 35,851 $ 1,342, $ 1,342,133 $ (650,635) $ (710,966) 279,599 $ 1.94 $ 541,408 $ (169,558) $ 31,434 $ 1,204, $ 1,204,009 $ (899,299) $ (1,012,168) 279,599 $ 1.99 $ 557,650 $ (454,518) $ 24,419 $ 773, $ 773,910 $ (650,635) $ (754,264) 279,599 $ 2.05 $ 574,380 $ (179,884) $ 17,099 $ 611, $ 611,125 $ (650,635) $ (776,892) 279,599 $ 2.12 $ 591,611 $ (185,281) $ 12,962 $ 438, $ 438,807 $ (650,635) $ (800,198) 279,599 $ 2.18 $ 609,359 $ (190,839) $ 8,585 $ 256, $ 256,552 $ (314,249) $ (398,081) 279,599 $ 2.24 $ 627,640 $ 229,559 $ 9,283 $ 495, $ 495,395 $ (314,249) $ (410,024) 279,599 $ 2.31 $ 646,469 $ 236,446 $ 15,340 $ 747, $ 747,181 $ (314,249) $ (422,325) 279,599 $ 2.38 $ 665,864 $ 243,539 $ 21,724 $ 1,012, $ 1,012,443 $ (314,249) $ (434,994) 84,250 $ 2.45 $ 206,660 $ (228,335) $ 22,457 $ 806, $ 806,566 $ (314,249) $ (448,044) 84,250 $ 2.53 $ 212,859 $ (235,185) $ 17,224 $ 588, $ 588,605 $ (314,249) $ (461,485) 84,250 $ 2.60 $ 219,245 $ (242,240) $ 11,687 $ 358, $ 358,052 $ (314,249) $ (475,330) 42,125 $ 2.68 $ 112,911 $ (362,419) $ 4,366 $ -

109 Page 105 City of Pickering Development Charges Background Study Cash Flow Analysis Other Services Related to a Highway - Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening SDE per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 113,900 $ (492,174) $ (506,939) 2,499 $ 441 $ 1,101,810 $ 594,871 $ (539,884) $ 3,535 $ 172, $ 172,422 $ (177,674) $ (188,494) 2,499 $ 454 $ 1,134,864 $ 946,370 $ (539,884) $ 9,392 $ 588, $ 588,300 $ (384,874) $ (420,562) 2,499 $ 468 $ 1,168,910 $ 748,348 $ (539,884) $ 17,313 $ 814, $ 814,077 $ (108,431) $ (122,040) 2,499 $ 482 $ 1,203,977 $ 1,081,937 $ (539,884) $ 27,128 $ 1,383, $ 1,383,258 $ (108,431) $ (125,701) 2,499 $ 496 $ 1,240,097 $ 1,114,395 $ (539,884) $ 41,763 $ 1,999, $ 1,999,533 $ (108,431) $ (129,472) 2,155 $ 511 $ 1,101,582 $ 972,109 $ (539,884) $ 55,391 $ 2,487, $ 2,487,150 $ (4,123,671) $ (5,071,595) 2,155 $ 527 $ 1,134,629 $ (3,936,966) $ (539,884) $ (18,653) $ (2,008,353) 2025 $ (2,008,353) $ (108,431) $ (137,357) 2,155 $ 542 $ 1,168,668 $ 1,031,311 $ (539,884) $ (88,132) $ (1,605,057) 2026 $ (1,605,057) $ (108,431) $ (141,478) 2,155 $ 559 $ 1,203,728 $ 1,062,250 $ (539,884) $ (67,194) $ (1,149,884) 2027 $ (1,149,884) $ (108,431) $ (145,722) 2,155 $ 575 $ 1,239,840 $ 1,094,118 $ (539,884) $ (43,638) $ (639,288) 2028 $ (639,288) $ (218,485) $ (302,434) 905 $ 593 $ 536,235 $ 233,800 $ - $ (26,119) $ (431,608) 2029 $ (431,608) $ (218,485) $ (311,507) 905 $ 610 $ 552,322 $ 240,814 $ - $ (15,560) $ (206,353) 2030 $ (206,353) $ (218,485) $ (320,853) 905 $ 629 $ 568,891 $ 248,039 $ - $ (4,638) $ 37, $ 37,047 $ (218,485) $ (330,478) 452 $ 648 $ 292,979 $ (37,499) $ - $ 452 $ (0)

110 Page 106 City of Pickering Development Charges Background Study Cash Flow Analysis Other Services Related to a Highway - Seaton Prestige Employment Land Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture Net Hectares DC Rates w. Anticipated positive Fund Closing Fund Opening minus Financing Nominal Inflated (3%/Yr) per Year Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 13,064 $ (56,452) $ (58,145) 18 $ 5,451 $ 100,140 $ 41,995 $ (61,924) $ (8) $ (6,873) 2019 $ (6,873) $ (20,379) $ (21,620) 18 $ 5,615 $ 103,144 $ 81,524 $ (61,924) $ (13) $ 12, $ 12,714 $ (44,145) $ (48,238) 18 $ 5,783 $ 106,239 $ 58,001 $ (61,924) $ 269 $ 9, $ 9,059 $ (12,437) $ (13,998) 18 $ 5,957 $ 109,426 $ 95,428 $ (61,924) $ 645 $ 43, $ 43,208 $ (12,437) $ (14,418) 18 $ 6,135 $ 112,709 $ 98,291 $ (61,924) $ 1,535 $ 81, $ 81,110 $ (12,437) $ (14,850) 18 $ 6,319 $ 116,090 $ 101,240 $ (61,924) $ 2,519 $ 122, $ 122,945 $ (472,981) $ (581,707) 18 $ 6,509 $ 119,573 $ (462,134) $ (61,924) $ (8,491) $ (409,605) 2025 $ (409,605) $ (12,437) $ (15,755) 18 $ 6,704 $ 123,160 $ 107,405 $ (61,924) $ (19,343) $ (383,467) 2026 $ (383,467) $ (12,437) $ (16,227) 18 $ 6,905 $ 126,855 $ 110,627 $ (61,924) $ (17,956) $ (352,720) 2027 $ (352,720) $ (12,437) $ (16,714) 18 $ 7,113 $ 130,660 $ 113,946 $ (61,924) $ (16,335) $ (317,033) 2028 $ (317,033) $ (25,060) $ (34,689) 18 $ 7,326 $ 134,580 $ 99,891 $ - $ (13,354) $ (230,497) 2029 $ (230,497) $ (25,060) $ (35,730) 18 $ 7,546 $ 138,617 $ 102,888 $ - $ (8,953) $ (136,561) 2030 $ (136,561) $ (25,060) $ (36,801) 18 $ 7,772 $ 142,776 $ 105,974 $ - $ (4,179) $ (34,766) 2031 $ (34,766) $ (25,060) $ (37,906) 9 $ 8,005 $ 73,530 $ 35,624 $ - $ (858) $ -

111 Page 107 City of Pickering Development Charges Background Study Cash Flow Analysis Other Services Related to a Highway - Other Non-Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening GFA per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 26,955 $ (116,474) $ (119,968) 1,118,519 $ 0.15 $ 168,812 $ 48,844 $ (127,765) $ (962) $ (52,928) 2019 $ (52,928) $ (42,047) $ (44,608) 1,118,519 $ 0.16 $ 173,877 $ 129,269 $ (127,765) $ (2,609) $ (54,032) 2020 $ (54,032) $ (91,081) $ (99,527) 1,118,519 $ 0.16 $ 179,093 $ 79,566 $ (127,765) $ (3,907) $ (106,138) 2021 $ (106,138) $ (25,660) $ (28,881) 1,118,519 $ 0.16 $ 184,466 $ 155,585 $ (127,765) $ (4,611) $ (82,929) 2022 $ (82,929) $ (25,660) $ (29,748) 1,118,519 $ 0.17 $ 190,000 $ 160,252 $ (127,765) $ (3,334) $ (53,775) 2023 $ (53,775) $ (25,660) $ (30,640) 1,118,519 $ 0.17 $ 195,700 $ 165,060 $ (127,765) $ (1,756) $ (18,237) 2024 $ (18,237) $ (975,876) $ (1,200,205) 1,118,519 $ 0.18 $ 201,571 $ (998,634) $ (127,765) $ (29,072) $ (1,173,707) 2025 $ (1,173,707) $ (25,660) $ (32,506) 1,118,519 $ 0.19 $ 207,618 $ 175,112 $ (127,765) $ (57,502) $ (1,183,861) 2026 $ (1,183,861) $ (25,660) $ (33,481) 1,118,519 $ 0.19 $ 213,847 $ 180,365 $ (127,765) $ (57,878) $ (1,189,139) 2027 $ (1,189,139) $ (25,660) $ (34,486) 1,118,519 $ 0.20 $ 220,262 $ 185,776 $ (127,765) $ (58,007) $ (1,189,134) 2028 $ (1,189,134) $ (51,705) $ (71,572) 2,160,212 $ 0.20 $ 438,157 $ 366,585 $ - $ (50,292) $ (872,841) 2029 $ (872,841) $ (51,705) $ (73,719) 2,160,212 $ 0.21 $ 451,302 $ 377,583 $ - $ (34,202) $ (529,460) 2030 $ (529,460) $ (51,705) $ (75,931) 2,160,212 $ 0.22 $ 464,841 $ 388,910 $ - $ (16,750) $ (157,301) 2031 $ (157,301) $ (51,705) $ (78,208) 1,080,106 $ 0.22 $ 239,393 $ 161,184 $ - $ (3,884) $ 0

112 Page 108 City of Pickering Development Charges Background Study Cash Flow Analysis Parks & Recreation - Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening SDE per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 15,701,991 $ (4,131,662) $ (4,255,612) 2,499 $ 4,849 $ 12,117,308 $ 7,861,696 $ (438,576) $ 485,339 $ 23,610, $ 23,610,450 $ (6,786,474) $ (7,199,770) 2,499 $ 4,995 $ 12,480,827 $ 5,281,057 $ (438,576) $ 650,792 $ 29,103, $ 29,103,723 $ (13,844,983) $ (15,128,786) 2,499 $ 5,145 $ 12,855,252 $ (2,273,534) $ (438,576) $ 693,692 $ 27,085, $ 27,085,305 $ (24,208,732) $ (27,247,141) 2,499 $ 5,299 $ 13,240,910 $ (14,006,231) $ (438,576) $ 496,573 $ 13,137, $ 13,137,070 $ (43,652,822) $ (50,605,585) 2,499 $ 5,458 $ 13,638,137 $ (36,967,448) $ (438,576) $ (442,510) $ (24,711,464) 2023 $ (24,711,464) $ (4,728,317) $ (5,645,858) 2,155 $ 5,622 $ 12,114,801 $ 6,468,944 $ (438,576) $ (1,084,814) $ (19,765,911) 2024 $ (19,765,911) $ (6,632,889) $ (8,157,617) 2,155 $ 5,791 $ 12,478,245 $ 4,320,629 $ (438,576) $ (891,244) $ (16,775,102) 2025 $ (16,775,102) $ (2,648,482) $ (3,355,018) 2,155 $ 5,964 $ 12,852,593 $ 9,497,575 $ (438,576) $ (612,280) $ (8,328,384) 2026 $ (8,328,384) $ (3,313,950) $ (4,323,953) 2,155 $ 6,143 $ 13,238,171 $ 8,914,218 $ (438,576) $ (206,369) $ (59,111) 2027 $ (59,111) $ (9,774,544) $ (13,136,169) 2,155 $ 6,327 $ 13,635,316 $ 499,146 $ (438,576) $ (1,460) $ 0

113 Page 109 City of Pickering Development Charges Background Study Cash Flow Analysis Parks and Recreation - Seaton Prestige Employment Land Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture Net Hectares DC Rates w. Anticipated positive Fund Closing Fund Opening minus Financing Nominal Inflated (3%/Yr) per Year Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 2,760 $ (77,991) $ (80,331) 18 $ 13,257 $ 243,536 $ 163,205 $ (8,279) $ 2,006 $ 159, $ 159,692 $ (128,105) $ (135,906) 18 $ 13,655 $ 250,842 $ 114,936 $ (8,279) $ 5,326 $ 271, $ 271,674 $ (261,345) $ (285,578) 18 $ 14,064 $ 258,367 $ (27,211) $ (8,279) $ 6,348 $ 242, $ 242,532 $ (456,976) $ (514,330) 18 $ 14,486 $ 266,118 $ (248,212) $ (8,279) $ 2,683 $ (11,276) 2022 $ (11,276) $ (824,012) $ (955,256) 18 $ 14,921 $ 274,102 $ (681,154) $ (8,279) $ (17,800) $ (718,508) 2023 $ (718,508) $ (89,254) $ (106,574) 18 $ 15,368 $ 282,325 $ 175,751 $ (8,279) $ (31,739) $ (582,775) 2024 $ (582,775) $ (125,206) $ (153,987) 18 $ 15,830 $ 290,795 $ 136,807 $ (8,279) $ (25,926) $ (480,172) 2025 $ (480,172) $ (49,994) $ (63,331) 18 $ 16,304 $ 299,518 $ 236,187 $ (8,279) $ (18,311) $ (270,574) 2026 $ (270,574) $ (62,556) $ (81,621) 18 $ 16,794 $ 308,504 $ 226,883 $ (8,279) $ (8,064) $ (60,033) 2027 $ (60,033) $ (184,509) $ (247,965) 18 $ 17,297 $ 317,759 $ 69,794 $ (8,279) $ (1,482) $ 0

114 Page 110 City of Pickering Development Charges Background Study Cash Flow Analysis Parks & Recreation - Other Non-Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening GFA per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 4,936 $ (139,465) $ (143,649) 1,118,519 $ 0.39 $ 435,493 $ 291,844 $ (14,804) $ 3,586 $ 285, $ 285,562 $ (229,078) $ (243,029) 1,118,519 $ 0.40 $ 448,558 $ 205,529 $ (14,804) $ 9,523 $ 485, $ 485,810 $ (467,339) $ (510,674) 1,118,519 $ 0.41 $ 462,014 $ (48,659) $ (14,804) $ 11,352 $ 433, $ 433,698 $ (817,168) $ (919,730) 1,118,519 $ 0.43 $ 475,875 $ (443,855) $ (14,804) $ 4,797 $ (20,163) 2022 $ (20,163) $ (1,473,505) $ (1,708,196) 1,118,519 $ 0.44 $ 490,151 $ (1,218,045) $ (14,804) $ (31,829) $ (1,284,842) 2023 $ (1,284,842) $ (159,605) $ (190,576) 1,118,519 $ 0.45 $ 504,856 $ 314,279 $ (14,804) $ (56,755) $ (1,042,123) 2024 $ (1,042,123) $ (223,894) $ (275,361) 1,118,519 $ 0.46 $ 520,001 $ 244,640 $ (14,804) $ (46,360) $ (858,647) 2025 $ (858,647) $ (89,400) $ (113,249) 1,118,519 $ 0.48 $ 535,601 $ 422,352 $ (14,804) $ (32,744) $ (483,842) 2026 $ (483,842) $ (111,863) $ (145,955) 1,118,519 $ 0.49 $ 551,669 $ 405,714 $ (14,804) $ (14,419) $ (107,352) 2027 $ (107,352) $ (329,941) $ (443,413) 1,118,519 $ 0.51 $ 568,219 $ 124,807 $ (14,804) $ (2,651) $ (0)

115 Page 111 City of Pickering Development Charges Background Study Cash Flow Analysis Library - Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening SDE per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 2,658,843 $ (1,637,325) $ (1,686,445) 2,499 $ 1,086 $ 2,713,615 $ 1,027,170 $ 79,311 $ 3,765, $ 3,765,323 $ (9,383,487) $ (9,954,941) 2,499 $ 1,119 $ 2,795,023 $ (7,159,918) $ (37,798) $ (3,432,393) 2020 $ (3,432,393) $ (6,634,335) $ (7,249,516) 2,499 $ 1,152 $ 2,878,874 $ (4,370,642) $ (280,886) $ (8,083,921) 2021 $ (8,083,921) $ (1,961,966) $ (2,208,209) 2,499 $ 1,187 $ 2,965,240 $ 757,031 $ (385,270) $ (7,712,161) 2022 $ (7,712,161) $ (3,441,288) $ (3,989,396) 2,499 $ 1,222 $ 3,054,197 $ (935,199) $ (408,988) $ (9,056,347) 2023 $ (9,056,347) $ (3,165,919) $ (3,780,273) 2,155 $ 1,259 $ 2,713,054 $ (1,067,220) $ (479,498) $ (10,603,065) 2024 $ (10,603,065) $ - $ - 2,155 $ 1,297 $ 2,794,445 $ 2,794,445 $ (460,292) $ (8,268,912) 2025 $ (8,268,912) $ - $ - 2,155 $ 1,336 $ 2,878,279 $ 2,878,279 $ (341,489) $ (5,732,122) 2026 $ (5,732,122) $ - $ - 2,155 $ 1,376 $ 2,964,627 $ 2,964,627 $ (212,490) $ (2,979,986) 2027 $ (2,979,986) $ - $ - 2,155 $ 1,417 $ 3,053,566 $ 3,053,566 $ (73,580) $ (0)

116 Page 112 City of Pickering Development Charges Background Study Cash Flow Analysis Library - Seaton Prestige Employment Land Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture Net Hectares DC Rates w. Anticipated positive Fund Closing Fund Opening minus Financing Nominal Inflated (3%/Yr) per Year Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 50,190 $ (30,907) $ (31,834) 18 $ 2,605 $ 47,861 $ 16,027 $ 1,455 $ 67, $ 67,671 $ (177,127) $ (187,914) 18 $ 2,683 $ 49,297 $ (138,618) $ (928) $ (71,874) 2020 $ (71,874) $ (125,233) $ (136,845) 18 $ 2,764 $ 50,775 $ (86,070) $ (5,745) $ (163,690) 2021 $ (163,690) $ (37,035) $ (41,683) 18 $ 2,847 $ 52,299 $ 10,615 $ (7,919) $ (160,993) 2022 $ (160,993) $ (64,959) $ (75,306) 18 $ 2,932 $ 53,868 $ (21,438) $ (8,586) $ (191,017) 2023 $ (191,017) $ (59,761) $ (71,358) 18 $ 3,020 $ 55,484 $ (15,875) $ (9,948) $ (216,839) 2024 $ (216,839) $ - $ - 18 $ 3,111 $ 57,148 $ 57,148 $ (9,413) $ (169,105) 2025 $ (169,105) $ - $ - 18 $ 3,204 $ 58,863 $ 58,863 $ (6,984) $ (117,226) 2026 $ (117,226) $ - $ - 18 $ 3,300 $ 60,629 $ 60,629 $ (4,346) $ (60,943) 2027 $ (60,943) $ - $ - 18 $ 3,399 $ 62,447 $ 62,447 $ (1,505) $ 0

117 Page 113 City of Pickering Development Charges Background Study Cash Flow Analysis Library - Other Non-Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening GFA per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 89,749 $ (55,268) $ (56,926) 1,118,519 $ 0.08 $ 85,585 $ 28,659 $ 2,602 $ 121, $ 121,010 $ (316,740) $ (336,030) 1,118,519 $ 0.08 $ 88,152 $ (247,877) $ (1,659) $ (128,526) 2020 $ (128,526) $ (223,943) $ (244,708) 1,118,519 $ 0.08 $ 90,797 $ (153,911) $ (10,274) $ (292,711) 2021 $ (292,711) $ (66,226) $ (74,538) 1,118,519 $ 0.08 $ 93,521 $ 18,983 $ (14,161) $ (287,890) 2022 $ (287,890) $ (116,161) $ (134,662) 1,118,519 $ 0.09 $ 96,327 $ (38,336) $ (15,353) $ (341,578) 2023 $ (341,578) $ (106,866) $ (127,603) 1,118,519 $ 0.09 $ 99,216 $ (28,387) $ (17,789) $ (387,754) 2024 $ (387,754) $ - $ - 1,118,519 $ 0.09 $ 102,193 $ 102,193 $ (16,833) $ (302,394) 2025 $ (302,394) $ - $ - 1,118,519 $ 0.09 $ 105,259 $ 105,259 $ (12,488) $ (209,624) 2026 $ (209,624) $ - $ - 1,118,519 $ 0.10 $ 108,416 $ 108,416 $ (7,771) $ (108,978) 2027 $ (108,978) $ - $ - 1,118,519 $ 0.10 $ 111,669 $ 111,669 $ (2,691) $ -

118 Page 114 City of Pickering Development Charges Background Study Cash Flow Analysis Admin - Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening SDE per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ (525,617) $ (952,802) $ (981,386) 2,499 $ 277 $ 692,129 $ (289,257) $ (33,512) $ (848,386) 2019 $ (848,386) $ (630,097) $ (668,470) 2,499 $ 285 $ 712,893 $ 44,423 $ (41,309) $ (845,272) 2020 $ (845,272) $ (555,382) $ (606,881) 2,499 $ 294 $ 734,280 $ 127,399 $ (39,079) $ (756,952) 2021 $ (756,952) $ (463,220) $ (521,358) 2,499 $ 303 $ 756,308 $ 234,950 $ (31,974) $ (553,976) 2022 $ (553,976) $ (804,862) $ (933,056) 2,499 $ 312 $ 778,997 $ (154,058) $ (31,550) $ (739,584) 2023 $ (739,584) $ (310,448) $ (370,691) 2,155 $ 321 $ 691,986 $ 321,295 $ (28,947) $ (447,236) 2024 $ (447,236) $ (310,448) $ (381,812) 2,155 $ 331 $ 712,746 $ 330,933 $ (14,088) $ (130,391) 2025 $ (130,391) $ (310,448) $ (393,266) 2,155 $ 341 $ 734,128 $ 340,861 $ (629) $ 209, $ 209,841 $ (569,346) $ (742,867) 2,155 $ 351 $ 756,152 $ 13,285 $ 5,412 $ 228, $ 228,538 $ (751,655) $ (1,010,161) 2,155 $ 361 $ 778,836 $ (231,325) $ 2,787 $ 0

119 Page 115 City of Pickering Development Charges Background Study Cash Flow Analysis Admin - Seaton Prestige Employment Land Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture Net Hectares DC Rates w. Anticipated positive Fund Closing Fund Opening minus Financing Nominal Inflated (3%/Yr) per Year Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ (53,171) $ (96,384) $ (99,276) 18 $ 3,560 $ 65,396 $ (33,879) $ (3,506) $ (90,555) 2019 $ (90,555) $ (63,740) $ (67,622) 18 $ 3,667 $ 67,358 $ (263) $ (4,534) $ (95,353) 2020 $ (95,353) $ (56,182) $ (61,391) 18 $ 3,777 $ 69,379 $ 7,988 $ (4,568) $ (91,933) 2021 $ (91,933) $ (46,859) $ (52,740) 18 $ 3,890 $ 71,461 $ 18,721 $ (4,129) $ (77,341) 2022 $ (77,341) $ (81,419) $ (94,387) 18 $ 4,007 $ 73,604 $ (20,782) $ (4,387) $ (102,510) 2023 $ (102,510) $ (31,405) $ (37,499) 18 $ 4,127 $ 75,812 $ 38,314 $ (4,168) $ (68,363) 2024 $ (68,363) $ (31,405) $ (38,624) 18 $ 4,251 $ 78,087 $ 39,463 $ (2,432) $ (31,332) 2025 $ (31,332) $ (31,405) $ (39,782) 18 $ 4,378 $ 80,429 $ 40,647 $ (667) $ 8, $ 8,648 $ (57,594) $ (75,147) 18 $ 4,510 $ 82,842 $ 7,695 $ 312 $ 16, $ 16,656 $ (76,036) $ (102,186) 18 $ 4,645 $ 85,328 $ (16,859) $ 203 $ -

120 Page 116 City of Pickering Development Charges Background Study Cash Flow Analysis Admin - Other Non-Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening GFA per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ (95,080) $ (172,355) $ (177,526) 1,118,519 $ 0.10 $ 116,943 $ (60,583) $ (6,269) $ (161,932) 2019 $ (161,932) $ (113,980) $ (120,921) 1,118,519 $ 0.11 $ 120,451 $ (471) $ (8,108) $ (170,511) 2020 $ (170,511) $ (100,465) $ (109,780) 1,118,519 $ 0.11 $ 124,064 $ 14,284 $ (8,168) $ (164,395) 2021 $ (164,395) $ (83,793) $ (94,310) 1,118,519 $ 0.11 $ 127,786 $ 33,476 $ (7,383) $ (138,301) 2022 $ (138,301) $ (145,594) $ (168,783) 1,118,519 $ 0.12 $ 131,620 $ (37,163) $ (7,844) $ (183,309) 2023 $ (183,309) $ (56,158) $ (67,055) 1,118,519 $ 0.12 $ 135,568 $ 68,513 $ (7,453) $ (122,248) 2024 $ (122,248) $ (56,158) $ (69,067) 1,118,519 $ 0.12 $ 139,636 $ 70,569 $ (4,348) $ (56,028) 2025 $ (56,028) $ (56,158) $ (71,139) 1,118,519 $ 0.13 $ 143,825 $ 72,686 $ (1,192) $ 15, $ 15,465 $ (102,990) $ (134,379) 1,118,519 $ 0.13 $ 148,139 $ 13,760 $ 559 $ 29, $ 29,784 $ (135,969) $ (182,731) 1,118,519 $ 0.14 $ 152,584 $ (30,147) $ 363 $ 0

121 Page 117 City of Pickering Development Charges Background Study Cash Flow Analysis Stormwater Management - Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening SDE per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 722,514 $ (608,310) $ (626,559) 2,499 $ 288 $ 719,883 $ 93,324 $ 19,229 $ 835, $ 835,068 $ (608,310) $ (645,356) 2,499 $ 297 $ 741,480 $ 96,124 $ 22,078 $ 953, $ 953,271 $ (608,310) $ (664,716) 2,499 $ 306 $ 763,724 $ 99,008 $ 25,069 $ 1,077, $ 1,077,348 $ (608,310) $ (684,658) 2,499 $ 315 $ 786,636 $ 101,978 $ 28,208 $ 1,207, $ 1,207,534 $ (608,310) $ (705,198) 2,499 $ 324 $ 810,235 $ 105,037 $ 31,501 $ 1,344, $ 1,344,073 $ (608,310) $ (726,353) 2,155 $ 334 $ 719,734 $ (6,619) $ 33,519 $ 1,370, $ 1,370,973 $ (608,310) $ (748,144) 2,155 $ 344 $ 741,326 $ (6,818) $ 34,189 $ 1,398, $ 1,398,344 $ (540,471) $ (684,652) 2,155 $ 354 $ 763,566 $ 78,914 $ 35,945 $ 1,513, $ 1,513,204 $ (540,471) $ (705,192) 2,155 $ 365 $ 786,473 $ 81,282 $ 38,846 $ 1,633, $ 1,633,331 $ (540,471) $ (726,347) 2,155 $ 376 $ 810,067 $ 83,720 $ 41,880 $ 1,758, $ 1,758,931 $ (540,471) $ (748,138) 905 $ 387 $ 350,356 $ (397,781) $ 39,001 $ 1,400, $ 1,400,151 $ (540,471) $ (770,582) 905 $ 399 $ 360,867 $ (409,715) $ 29,882 $ 1,020, $ 1,020,318 $ (540,471) $ (793,699) 905 $ 411 $ 371,693 $ (422,006) $ 20,233 $ 618, $ 618,545 $ (540,471) $ (817,510) 452 $ 423 $ 191,422 $ (626,088) $ 7,543 $ -

122 Page 118 City of Pickering Development Charges Background Study Cash Flow Analysis Stormwater Management - Seaton Prestige Employment Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture Net Hectares DC Rates w. Anticipated positive Fund Closing Fund Opening minus Financing Nominal Inflated (3%/Yr) per Year Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 82,872 $ (69,773) $ (71,866) 18 $ 3,503 $ 64,358 $ (7,508) $ 1,978 $ 77, $ 77,342 $ (69,773) $ (74,022) 18 $ 3,608 $ 66,288 $ (7,733) $ 1,837 $ 71, $ 71,445 $ (69,773) $ (76,242) 18 $ 3,717 $ 68,277 $ (7,965) $ 1,687 $ 65, $ 65,166 $ (69,773) $ (78,530) 18 $ 3,828 $ 70,325 $ (8,204) $ 1,527 $ 58, $ 58,489 $ (69,773) $ (80,885) 18 $ 3,943 $ 72,435 $ (8,450) $ 1,357 $ 51, $ 51,395 $ (69,773) $ (83,312) 18 $ 4,061 $ 74,608 $ (8,704) $ 1,176 $ 43, $ 43,867 $ (69,773) $ (85,811) 18 $ 4,183 $ 76,846 $ (8,965) $ 985 $ 35, $ 35,887 $ (61,991) $ (78,529) 18 $ 4,309 $ 79,152 $ 623 $ 905 $ 37, $ 37,415 $ (61,991) $ (80,885) 18 $ 4,438 $ 81,526 $ 642 $ 943 $ 39, $ 39,000 $ (61,991) $ (83,311) 18 $ 4,571 $ 83,972 $ 661 $ 983 $ 40, $ 40,644 $ (61,991) $ (85,811) 18 $ 4,708 $ 86,491 $ 681 $ 1,025 $ 42, $ 42,349 $ (61,991) $ (88,385) 18 $ 4,849 $ 89,086 $ 701 $ 1,067 $ 44, $ 44,118 $ (61,991) $ (91,037) 18 $ 4,995 $ 91,759 $ 722 $ 1,112 $ 45, $ 45,952 $ (61,991) $ (93,768) 9 $ 5,145 $ 47,256 $ (46,512) $ 560 $ (0)

123 Page 119 City of Pickering Development Charges Background Study Cash Flow Analysis Stormwater Management - Other Non-Residential Dev't Related Expenditures Interest Year (2.5% on DC Reserve D.C. Reserve Revenues Debenture DC Rates w. Anticipated positive Fund Closing Fund Opening GFA per Year minus Financing Nominal Inflated (3%/Yr) Inflation (3%/Yr) Revenues balances & 5% Balance after Balance Expenditures Requirement on negative Financing balances) 2018 $ 170,985 $ (143,958) $ (148,277) 1,118,519 $ 0.10 $ 107,747 $ (40,530) $ 3,768 $ 134, $ 134,223 $ (143,958) $ (152,725) 1,118,519 $ 0.10 $ 110,979 $ (41,746) $ 2,834 $ 95, $ 95,311 $ (143,958) $ (157,307) 1,118,519 $ 0.10 $ 114,308 $ (42,998) $ 1,845 $ 54, $ 54,158 $ (143,958) $ (162,026) 1,118,519 $ 0.11 $ 117,738 $ (44,288) $ 800 $ 10, $ 10,670 $ (143,958) $ (166,887) 1,118,519 $ 0.11 $ 121,270 $ (45,617) $ (740) $ (35,687) 2023 $ (35,687) $ (143,958) $ (171,893) 1,118,519 $ 0.11 $ 124,908 $ (46,985) $ (2,959) $ (85,631) 2024 $ (85,631) $ (143,958) $ (177,050) 1,118,519 $ 0.12 $ 128,655 $ (48,395) $ (5,491) $ (139,518) 2025 $ (139,518) $ (127,904) $ (162,025) 1,118,519 $ 0.12 $ 132,515 $ (29,510) $ (7,714) $ (176,741) 2026 $ (176,741) $ (127,904) $ (166,885) 1,118,519 $ 0.12 $ 136,490 $ (30,395) $ (9,597) $ (216,733) 2027 $ (216,733) $ (127,904) $ (171,892) 1,118,519 $ 0.13 $ 140,585 $ (31,307) $ (11,619) $ (259,659) 2028 $ (259,659) $ (127,904) $ (177,049) 2,160,212 $ 0.13 $ 279,659 $ 102,611 $ (10,418) $ (167,466) 2029 $ (167,466) $ (127,904) $ (182,360) 2,160,212 $ 0.13 $ 288,049 $ 105,689 $ (5,731) $ (67,509) 2030 $ (67,509) $ (127,904) $ (187,831) 2,160,212 $ 0.14 $ 296,690 $ 108,860 $ (1,171) $ 40, $ 40,180 $ (127,904) $ (193,466) 1,080,106 $ 0.14 $ 152,796 $ (40,670) $ 490 $ (0)

124 Page 120 Appendix D Long-term Capital and Operating Cost Examination H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

125 Page 121 Appendix D Long-term Capital and Operating Cost Examination As a requirement of the D.C.A., 1997 under subsection 10(2)(c), an analysis must be undertaken to assess the long-term capital and operating cost impacts for the capital infrastructure projects identified within the D.C. As part of this analysis, it was deemed necessary to isolate the incremental operating expenditures directly associated with these capital projects, factor in cost savings attributable to economies of scale or cost sharing where applicable, and prorate the cost on a per unit basis (i.e. square foot of building space, per vehicle, etc.). This was undertaken through a review of the City s 2016 Financial Information Return. In addition to the operational impacts, over time the initial capital projects will require replacement. This replacement of capital is often referred to as lifecycle cost. By definition, lifecycle costs are all the costs which are incurred during the life of a physical asset, from the time its acquisition is first considered, to the time it is taken out of service for disposal or redeployment. The method selected for lifecycle costing is the sinking fund method which provides that money will be contributed annually and invested, so that those funds will grow over time to equal the amount required for future replacement. The following factors samples of what were utilized to calculate the annual replacement cost of the capital projects (annual contribution = factor x capital asset cost) and are based on an annual growth rate of -1% (net of inflation) over the average useful life of the asset: Asset Lifecycle Cost: Average Useful Life (Years) Lifecycle Cost: Factor Facilities, Buildings Roads and Related Rolling Stock and Equipment Fire Vehicles Infrastructure Parks Related H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

126 Page 122 Table D-1 depicts the annual operating impact resulting from the proposed gross capital projects at the time they are all in place. It is important to note that, while municipal program expenditures will increase with growth in population, the costs associated with the new infrastructure (i.e. facilities) would be delayed until the time these works are in place. Table D-1 Operating and Capital Expenditure Impacts for Future Capital Expenditures SERVICE ANNUAL LIFECYCLE EXPENDITURES ANNUAL OPERATING EXPENDITURES TOTAL ANNUAL EXPENDITURES 1. Transportation 3,597, ,501 4,416, Stormwater Management 329, , , Other Services Related to a Highway 646,471 2,185,977 2,832, Protection Services 1,010,992 16,530,129 17,541, Parks and Recreation Services 5,218,687 7,965,692 13,184, Library Services 976,115 5,737,381 6,713, Administration Studies - Total 11,779,027 33,637,465 45,416,492 H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

127 Page 123 Appendix E D.C. By-law H:\Pickering\2017 DC Study\Report\Pickering DC Background Study-Final.docx

128 Page 124 The Corporation of the City of Pickering By-law No. 7595/ 17 Being a By- law Regarding Development Charges Whereas pursuant to subsection 2( 1) of the Development Charges Act, 1997 (the Act), the council of a municipality may by by-law impose development charges against land to pay for increased capital costs required due to increased needs for servicing arising from development of the area to which the By-law applies; Whereas the Council of The Corporation of the City of Pickering approved the City of Pickering Development Charge Background Study, dated October 5, 2017, as amended, prepared by ; Whereas the Council has made the. Background Study and proposed Development Charges By-law available to the public at least sixty days prior to by-law passage and two weeks prior to the public meeting and has given notice in accordance with Section 12 of the Act of its development charges proposal and a public meeting was held on November 6, 2017; Whereas the Council has heard all persons who applied to be heard in objection to, or in support of, the proposed Development Charge By-law at such public meeting, and a. provided a subsequent period for written communications tobe made; Whereas the Council in adopting the Development Charge Background Study directed that development charges be imposed on land under development or redevelopment within the geographical limits of the municipality as hereinafter provided. Now therefore the Council of The Corporation of the City of Pickering hereby enacts as follows: Parti Application 1. ( 1) Subject to subsection.( 2), this By-law applies to all lands whether or not the land or use is exempt from taxation under Section 3 of the Assessment Act. 2) This By-law shall not apply to land that is owned by and used for the purposes of, a) a board of education as defined under subsection 1( 1) of the Education Act b) any municipality or..local board thereof;

129 Page 125 By-law No. 7595/ 17 Page 2 Caw, c) the development of a non- residential farm building used for bona fide C1. agricultural purposes provided that this subsection 2( c) exemption does not apply to the development charges calculated with respect to Transportation Services, Protection Services, and Other Services Related to a Highway; d) a building or structure that is used in connection with a place of worship and is exempt from taxation under the Assessment Act as a result; e) development where: i) no additional dwelling units are being created; or ii) no additional non- residential gross floor area is being added; or f) nursing homes and hospitals. 3) An owner who has obtained a demolition permit and demolished an existing dwelling unit or a non- residential building in accordance with the provisions.of the Building Code Act shall not be subject to the development charge under subsection ( 1) with respect to the development-being replaced, provided that: a) the building permit for the replacement residential units or non- residential area is issued not more than 5 years after the date of demolition; b) the building permit for those properties that do not have municipal services that include sanitary sewer, storm sewer and watermain for the replacement residential units or non- residential area is issued not more than 10 years after the date of demolition; c) the applicant has provided proof that the building being demolished was subject to, and paid a development charge under a prior by-law or a lot levy under by-law 3322/89; d) any dwelling units or additional non- residential floor area created in excess of what was demolished shall be subject to the development chargecalculated under Section 6 and 11, respectively; and e) notwithstanding subsection 3( a), for building permit issuance occurring between January 1, 2018 and June 29, 2018, demolition must have occurred no more than 10 years prior to building permit issuance in order to be eligible for the redevelopment credit. 2. ( 1.) Subject to subsection ( 2), development charges shall apply, and shall be calculated, paid and collected in accordance with the provisions of this By-law, in respect of land to be developed for residential use, non- residential use, or both where the development requires,

130 V Page 126 By- law No. 7595/ 17 Page 3 a) the passing of a zoning by-law or of an amendment to a zoning by-law under Section 34 of the Planning Act; b) the approval of a minor variance under Section 45 of the Planning Act; c) a conveyance of land to which a by-law passed under subsection 50(7) of the Planning,Act, applies; d) the approval of a plan of subdivision under Section 51 of the Planning Act; e) a consent under Section 53 of the Planning Act; f) the approval of a description under Section 50 of the Condominium Act; or g) the issuing of a permit under the Building Code Act, in relation to a building or structure. 2) Subsection ( 1) shall not apply in respect of: a) local services, related to a plan of subdivision or within the area to which the plan relates, to be installed or paid for by the owner as a condition of approval under Section 51 of the Planning Act; V b) local services to be installed or paid for by the owner as a condition of approval under Section 53 of the Planning Act. 3. ( 1) Where two or more of the actions described in subsection 2( 1) are required before land to which a development charge applies can be developed, only one development charge shall be calculated, paid and collected in accordance with the provisions of this By- law. 2) Notwithstanding subsection ( 1), more than one development charge by-law may apply to the same area and if two or more of the actions described in subsection 2( 1) occur at different times, and if the subsequent action has the effect of increasing the need for services as designated in Sections 5 and 10, an additional development charge shall be calculated, paid and collected in accordance with the provisions of this By- law. 4. In this Part, Part II Residential Development Charges a) " apartment building" means a residential building or the residential portion of a mixed- use building consisting of more than 3 dwelling units, which dwelling units have a common entrance to grade, but does not include a triplex, semidetached duplex, semi- detached triplex, townhouse or stacked townhouse; b) " apartment" means a dwelling unit in an apartment building;

131 Page 127 By- law No. 7595/ 17 Page 4 c) " bedroom" means any room used, or designed or intended for use, as sleeping quarters; d) " development charge" means residential development charge; e) " dwelling unit" means a room or suite of rooms used, or designed or intended for use by one person or persons living together, in which culinary and sanitary facilities are provided for the exclusive use of such person or persons; f) " garden suite" means a one- unit detached, temporary residential structure contain r bathroom and kitchen facilities that is ancillary for an existing residential structure and that is designed to be portable; g) " grade" means the average level of finished ground adjoining a dwelling at all exterior walls; h) " gross floor area" means the total floor area, measured between the outside of exterior walls or between the outside of exterior walls and the centre line of party walls dividing the building from another building, of all floors above the average level of finished ground adjoining the building at its exterior walls; i) " hospital" means land, buildings or structures used, or designed or intended for use as defined in the Public Hospitals Act, R.S. O. 1990, c.p.40 as amended; j) " Live Work unit" is as defined in the City's zoning by-laws; k) " nursing home" means a building owned and operated on a non- profit basis but excluding any building or part of a building which is comprised of dwelling units; I) " residential use" means lands, buildings or structures used, or designed or intended for use as a home or residence of one or more individuals, and shall include, but is not limited to, a single detached dwelling, a semi- detached dwelling, a townhouse, a plex, a stacked townhouse, an apartment building, a mobile home, a retirement residence and a residential dwelling unit accessory to a non- residential use; m) " retirement residence" means a residential building or the residential portion of a mixed- use building which provides accommodation for persons of retirement age, 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 culinary facilities and a separate entrance from a common hall; n) " retirement residence unit" means a unit within a retirement residence;

132 Page 128 By-law No. 7595/ 17 Page 5 o) " semi- detached dwelling;'.means one of a pair of dwelling units attached together horizontally above or below grade or both above and below grade; p) " single-attached dwelling" means one of a group of not less than three adjacent dwelling units attached together horizontally by above grade common walls; q) " single-detached dwelling" means a single dwelling unit which is free-standing, separate and detached from any other building or structure. 5. Development charges against land to be developed for residential use shall be based upon the services designated in Schedule "A", which are provided by the City. 6. ( 1) Subject to the provisions of this Part, development charges against land to be developed for residential use shall be calculated, paid and collected at the rates per residential unit set out in Schedule "C" and Schedule "D"; 2) Residential development located within the Seaton lands, as shown in Schedule " B", is subject to the Seaton Transportation funding arrangement set out in the Seaton Financial Impacts Agreement dated November 26, 2015, and not to the Transportation charge applicable to development in the rest of Pickering; 3) The development charges imposed on a retirement residence unit under subsection ( 1) shall be payable at the rate applicable to an apartment of one bedroom and smaller; 4) Development charges against land to be developed for a Live Work unit shall be subject to the residential rates. 7. ( 1) Subject to subsections (2) and ( 3), Section 6 shall not apply in respect of a renovation, addition or installation which involves the creation of: a) one or two additional dwelling units in an existing single-detached dwelling; b) an additional dwelling unit in any other existing residential building; or c) garden suites. 2) Notwithstanding clause ( 1)( a) of this Section, development charges shall be calculated, paid and collected in accordance with Section 6 where the total gross floor area of the additional unit or units is greater than the total gross floor area of the existing dwelling unit. 3) Notwithstanding clause ( 1)( b) of this Section, development charges shall be calculated, paid and collected in accordance with Section 6 where the additional unit has a gross floor area greater than,

133 Page 129 By- law No. 7595/ 17 Page 6 Co., a) in the case of a semi-detached dwelling or single attached dwelling, the gross floor area of the dwelling unit already in the building; or b) in the case of any other residential building, the gross floor area of the smallest dwelling unit contained in the residential building. 4) Residential apartment dwelling units located outside of the Seaton lands, as shown in Schedule "B", are subject to the charges set out in Schedule " D" for the period of January 1, 2018 to December 31, ( 1) Where non- residential floor area is to be converted to residential space, a charge shall be paid for any new residential units created, less the amount of the charge which would be payable if the existing non- residential space being converted were being constructed, but in no case shall the net charge be less than zero. 2) Notwithstanding subsection 8( 1), development charge credits for the conversion of an existing building from one principal use to another will only be provided where the applicant has provided proof of payment of development charges under a previous by-law orr a lot levy under by-law 3322/89 with regard to the building to be converted. 11. r 9. In this Part, Part Ill Non- Residential Development Charges a) " agricultural use" means lands,, buildings or structures, excluding any portion thereof used as a dwelling unit or for a commercial use, used or designed or intended for use for the purpose of a bona fide farming operation including, but not limited to, animal husbandry, dairying, livestock, fallow, field crops, removal of sod, forestry, fruit farming, greenhouses, horticulture, market gardening, pasturage, poultry keeping, and equestrian facilities; b) " development charge" means non- residential development charge; c) " grade" means the average level of finished ground adjoining a building at all exterior walls; d) " existing industrial building" means a building used for or in connection with: i) manufacturing, producing, processing, storing or distributing something; ii) research or development in connection with manufacturing, producing or processing something;

134 Page 130 By- law No. 7595/ 17 Page 7 r' iii) 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 mahufacturing, production or processing takes place; or iv) office or administrative purposes, if they are: 1) 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) in or attached to the building or structure used for that manufacturing, producing, processing, storage or distribution; e) " gross floor area" means the total floor area, measured between the outside of exterior walls or between the outside of exterior walls and the centre line of party walls dividing the building from another building, of all floors above the average level of finished ground adjoining the building at its exterior walls; f) "net hectare" means the area in hectares of a parcel of land exclusive of the following: lands conveyed or to be conveyed to the City of Pickering or a local board thereof or the Region or a local board thereof; ii) iii) iv) lands conveyed or to be conveyed to the Ministry of Transportation for the construction of provincial highways; hazard lands conveyed or to be conveyed to a conservation authority as a condition of development; lands identified as " Natural Heritage System" pursuant to the Central Pickering Development Plan; and v) stormwater management facility areas; g) " non- residential" means designed, adapted or used for any purpose other than a dwelling unit or dwelling units, or accessory uses or spaces to a dwelling or dwellings; h) " total floor area" means the sum total of the areas of the floor whether above or below grade, measured between the exterior faces of the exterior walls of the building or structure or from the centre line of a common wall separating two uses; and

135 Page 131 By-law No. 7595/ 17 Page 8 L. i) includes the area of mezzanine as defined in the Ontario Building Code; and ii) excludes those areas used exclusively as mechanical areas or for parking garages or structures. 10. Development charges against land to be developed for non- residential use shall be based upon the services designated in Schedule "A", which are provided by the City. 11. ( 1) Subject to the provisions of this Part, development charges against land to be developed for non- residential use shall be calculated, paid and collected at the rates set out in Schedule " C": 2) Non- residential development located within Seaton Lands in Schedule " B" is subject to the Seaton Transportation funding arrangement set out in the Seaton Financial Impacts Agreement dated November 26, 2015, and not to the Transportation charge applicable to development in the rest of Pickering. Further, non- residential development located within the Seaton Prestige Employment Lands ( shown in Schedule "B") is subject to the charge per net hectare set out in Schedule " C"; 3) The development charges in subsection 11( 2) shall be calculated based on the number of net hectares of the entire parcel of land on which development will occur. 4) 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 will be determined as follows: a) if the gross floor area is enlarged by 50 percent or less, the amount of the development charge in respect of the enlargement is zero; and b) if the gross floor area is enlarged by more than 50 percent, 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: i) determine the amount by which the enlargement in gross floor area exceeds 50 percent of the gross floor area lawfully constructed at the time of building permit application; and ii) divide the amount:determined under paragraph ( i) by the amount of the enlargement. c) for the purposes of calculating the floor area of the existing industrial building, floor area created by a previous enlargement shall not be included.

136 Page 132 By- law No. 7595/ 17 Page ( 1) Where residential floor area is to be converted to non- residential floor area, a charge shall be paid for any new non- residential space created, less the amount of the charge which would be payable if the existing residential units being converted were being constructed, but in no case shall the net charge be less than zero. 2) Notwithstanding subsection 12( 1), development charge credits for the conversion of an existing-building from one principal use to another will only be provided where the applicant has provided proof of payment of a development charge under a prior by-law or a lot levy under by-law 3322/89 with regard to the building to be converted. Part IV Administration 13. Development charges against land to be developed for residential uses, nonresidential uses, or both, shall be calculated, paid and collected as follows: Lar a) development charges against that portion of the land to be developed for residential use shall be calculated, paid and collected on a per dwelling unit of residential use basis in accordance with Part II and Schedules " C" and " D" of this By-law and in the case of a mixed- use building or structure, upon the residential uses in the mixed use buildings or structures, according to the type of residential use; b) development charges against that portion of the land to be developed for nonresidential use shall be calculated, paid and collected in accordance with Part Ill and Schedule " C" of this By-law and in the case of a mixed- use building or structure, upon the non- residential uses in the mixed- use building or structure. 14. ( 1) Development charges shall be payable in full on the date that the building permit is issued in relation to a-building or structure on land to which a development charge applies.' 2) No building permits shall be issued by the City for the construction of any building or structure on land to which a development charge applies until the applicable development charges have been paid in full to the City. 3) Where an owner has paid to the City; prior to the enactment of this By-law, in relation to a building or structure on land to which a development charge applies, a) a charge against development pursuant to an obligation to do so in a subdivision agreement, condominium agreement, development agreement or other agreement with the City;

137 Page 133 By- law No. 7595/ 17 Page 10 b) a fee as a condition of obtaining a consent to create a lot, other than the application fee; or c) a lot levy pursuant to By-law 3322/89, and the building permit for that building or structure has not been issued prior to the enactment of this By-law, the owner shall be credited with the amount so paid, up to the amount of the development charge payable, as part of the development charge payable hereunder when the building permit is issued. Notwithstanding subsection 14( 3)( a), fees paid under the Seaton Financial Impacts Agreement dated November 26, 2015 shall not be credited against development charges payable. 15. ( 1) Monies received from payment of development charges shall be maintained in a separate reserve fund for each service designated in Schedule " A", plus interest earned thereon. 2) Monies received for the payment of development charges shall be used only in accordance with the provisions of s. 35 of the Act. 3) The amounts contained in the reserve funds established under this Section shall be invested, with any income received credited to the development charge reserve funds in relation to which the investment income applies. Ci ( 1) The development charges referred to in Sections 6 and 11 apply to all permit applications received on or after January 1, These rates shall be adjusted annually, without amendment to this By- law, as of July 1 each year. i) The rates in Schedule "C" shall be adjusted on July 1, 2018 in accordance with the change,in the index for the most recently available six-month period ending March 31 for the Statistics Canada Quarterly, Construction Price Statistics, Catalogue Number ii) Commencing on July 1, 2019, the rates in Schedule " C" shall be adjusted annually in accordance with the change in the index for the most recently available annual period ending March 31 for the Statistics Canada Quarterly, Construction Price Statistics, Catalogue Number iii) The rates in Schedule "b" shall be adjusted on July 1, 2018, July 1, 2019 and July 1, 2020 in accordance with the change in the index for the most recently available annual period ending March 31 for the Statistics Canada Quarterly, Construction Price Statistics, Catalogue Number L

138 Page 134 By-law No. 7595/ 17 Page 11 2), The indexed development charges rates effective July 1 each year shall not apply to permit applications received prior to the July 1 effective date, provided: i) the permit application is complete in terms of the applicant' s submission requirements set out in the Building Code and the City's Building By-law; ii) iii) applicable law approvals prescribed in the Building Code have been obtained or applied for; and the building permit ora conditional building permit is issued for all or part of the building on or before July 15 of that year. 17. Development charges are payable by cash or certified cheque at the applicable rates or as may otherwise be approved by Council. 18. Council may consider allowing a person to perform work that relates to a service to which this By-law relates and, if Council agrees, shall give the person a credit towards a development charge otherwise payable, in exchange for the related work. 19. This By-law shall be administered by the Finance Department and applied by the Chief Building Official. 20. The following schedules to this By-law form an integral part of this By-law: Schedule " A" - Designated Municipal Services Under this By-law. Schedule " B" - City of Pickering and Seaton Lands.. Schedule " C" - Schedule of Development Charges Effective January 1, Schedule " D" - Schedule of Development Charges Effective January 1, 2018 to December 31, 2020 for Residential Apartments - 2 Bedrooms Plus & Residential Apartments - Bachelor and 1 Bedroom, for the Area Outside of Seaton (" Rest of Pickering") 21. This By- law shall come into force at 12: 01 am on January 1, 2018 for a term not to exceed five years from that date, unless it is repealed at an earlier date. 22. By- law No. 7324/ 13 shall be repealed as of the date this By-law comes into force.

139 Page 135 By-law No. 7595/ 17 r Page 12 By-law passed this 11th day of December, 2017, f; David Rya 140 r og yy Or AS' 1/]I' 1 [ fir. L^\/ 1 ^ ^,, Debbie Shields, City Clei`k,`, ` s Yy y

140 Page 136 Schedule " A" Designated Municipal Services Under this By-law a) Transportation Services, including roads, structures, sidewalks, streetlights, traffic signals and services related thereto; b) Other Services Related to a Highway,:including facilities, vehicles and equipment; c) Protection Services, including facilities,' vehicles, equipment and services related thereto; d) Parks and Recreation Services, including parkland development, trail development, facilities, vehicles, equipment and services related thereto; e) Library Services, including facilities, furnishings, equipment and services related thereto, including circulating and non circulating materials generally provided to library users by public libraries; f) Administration, including development-related capital studies and services related thereto;, g) Stormwater Management, including storm drainage and management works, equipment and services related thereto.. a.. Lrd

141 I Page 137 I. t." Vis, / D O I onv a til` I Y 1 9r.. f 11 I y ' c jki t. o 4 k 1. l ; 1. 4Vlam CLAREMONT?, s. t <. iv 1 r 1, e,' y 4,,,,,,,' es, r'' 9 BALSAM J4 ' ( (,, ` L y'" - a 01 t c - t J c s 3' 1 J li ' t i iff 1 1j I - ' 1 \\ '' q S \ \-\ I I 0000 I. 0ttpi..r t Th? ' 1 ' --` 4 s - 3 I a K -- G. Aaow d, I n 1 1fl 1 W Q 01 e ai f ea-' IV- ION, t r1,ptett1t`,,, J tteslrtlf4e1, je`teeteeeaete$ Ooj L`' v> At, *e e0oe100. e 0 lioee1 :"` u r WHITEVA1 Ant, 1 I I., GREENWOOD A6 *Act0 tee401p. t i0etoa e. t ee '. `. ".,_ ae%s)'s ' ea ah etstoeti c - I t*iv. - Li ; J yams 1, ' i t', ' s. a a Gvookieee 00' ;Q::0 Q I L., LV t;~. (' 11 1 \ a eete l eeeaee. la àlb' piet stiwewwwww ìw*, eeeeeeeve ettaea at. eetttet0 - E. r a 64 PICKERI NG 7e t - tt. i " 5 Schedule to Development Charges I ^ 7a Vis. _ By-Law 7595/ 17 CHER- OOD fs t 1. / 1, I. \ L f { City of Pickering o Development Charges r i J' By- Law 7595/17 applies to I w. r all lands of the 3 l C t fall within the boundary City of Pickering vid a l' Seaton Prestige Employment Lands nt-vg 1 P9 I = Y ialb ii J, vgd, 111P4 Iriiifi' l ipkg iwirkloir. L' ay = sif I PVIr. _ L ` Seaton Lands iitill_l,, l. III Mill L St PP- - Iv p ilj 1III r Igglifarr$ d I V c., tr illi L.--- ' 14- lir - C, r e,, 111ki. - Information Current as of December 11, 2017 la, At AW LAKE 0NTARIO