NON AGENDA MAIL Thursday, August 9, 2012

Transcription

1 Page NON AGENDA MAIL Thursday, August 9, 212 ITEM August 2, 212, AMO Watch File 2. July 31, 212 St. Clair Region Conservation Authority Area of Concern Update 3. July 26, 212, Drinking Water Source Protection Expressions of Interest for Services 4. August 7, 212 Transportation/Transit Master Plan Notice of Study Commencement 5. August 7, 212, Finance Department 211 Financial Information Return Page 1 of 86

2 Page 2 of 86

3 AMO Watch File - August 9, 212 AMO Watch File not displaying correctly? View the online version Send to a friend Add Communicate@amo.on.ca to your safe list August 9, 212 In This Issue - AMO online registration system unavailable until August AMO now has a year-round mobile app. - AMO Conference Program at a Glance now online. - Build on your leadership skills with Heads of Council Training. - Collaborate. Innovate. Discover. Fall Symposium preview now available. - Spark Change. Connections Energy Symposium. - Top off your facility with a Solar Project from LAS. - OMKN showcases leading municipal practices at AMO Conference. - Career opportunities with Conservation Halton and City of London. Eye on AMO/LAS Events AMO online registration for the AMO Annual Conference is now closed. Registrations are still being accepted via fax or . To download an AMO Conference registration form, please click here. Online registration for the Counties, Regions, & Single Tier Symposium and other AMO/LAS events will become available on August 14th. We apologize for the inconvenience and appreciate your patience during this time as we strive to enhance your online experience with AMO. Registration is available via fax or . Should you have any questions regarding registration, please contact AMO Events or call (416) AMOmobile is your Association in the palm of your hand. Designed with Members in mind the app is available now for download from the Android Marketplace, the Apple Store and Blackberry App World. Download today and get connected. Download a PDF version of the AMO Conference program at a glance and start to build your conference experience. Register today for an interactive AMO Heads of Council training session designed to hone your existing leadership skills and help you develop new ones, in Ottawa - August 18, 212. The 212 Counties, Regions & Single Tier Symposium brings exciting speakers and timely sessions that will encourage delegates to Collaborate. Innovate. Discover. Sessions cover topics such as aging, the arts, immigration, diversity, social innovation and more. The 212 Connections Energy Symposium brings exciting speakers and timely sessions that will enable delegates to develop robust energy management programs including being Regulation 397/11 compliant. Sessions cover topics such as Energy Efficiency initiatives, Energy Planning, Monitoring & Measurement, Renewable Energy, Green Buildings, District Energy, and more. LAS King Township shows how you can use LAS Solar Program to obtain LEED points, generate revenue, enjoy the environmental benefits of clean solar power generation, and add to the aesthetic appeal of your new or existing facility s architecture. Ontario Municipal Knowledge Network (OMKN) Key Ontario municipal practices on Parks and Recreation Customer Satisfaction, the Ending of Social Housing Agreements and Municipal Succession Management Planning will be profiled at AMO Conference workshops/trade Show. 4::19 PM] Page 3 of 86

4 AMO Watch File - August 9, 212 Career Opportunities Director, Watershed Management Services - Conservation Halton. Please send your résumé by August 26, 212 at 6 pm to: Human Resources, Conservation Halton, 2596 Britannia Road West, Burlington, ON L7P G3; hr@hrca.on.ca. Please include the job title in the subject line. Managing Director, Housing & Social Services - City of London. Please visit the City of London website to apply online and click on Current Career Opportunities. Closing Date: August 21, 212. About AMO AMO is a non-profit organization representing almost all of Ontario's 444 municipal governments. AMO supports strong and effective municipal government in Ontario and promotes the value of municipal government as a vital and essential component of Ontario's and Canada's political system. on Twitter! AMO Contacts AMO Watch File Team Conferences/Events Policy and Funding Programs LAS Local Authority Services Limited MEPCO Municipal Employer Pension Centre of Ontario OMKN Ontario Municipal Knowledge Network Media Inquiries Tel: Municipal Wire, Career/Employment and Council Resolution Distributions *Disclaimer: The Association of Municipalities of Ontario (AMO) is unable to provide any warranty regarding the accuracy or completeness of third-party submissions. Distribution of these items does not imply an endorsement of the views, information or services mentioned. Please consider the environment before printing this. Association of Municipalities of Ontario 2 University Ave. Suite 81,Toronto ON Canada M5H 3C6 To unsubscribe, please click here Page 4 of ::19 PM]

5 Page 5 of 86

6 Page 6 of 86

7 21 /"\", f"r-< Lny or ::'larma 255 North Christina Street Box 318 Sarnia, ON N7T 7N2 Brian Knott, City Solicitor/Clerk Dear Brian Knott: During the recent pre-consultation with Source Protection Plan implementers, a number of municipalities asked whether Conservation Authorities would consider providing Risk Management Official and Inspector to aid in Source Plan. We are therefore requesting expressions of interest from those municipalities responsible for implementing part IV policies in the draft proposed Source Plan. We will use these expressions interest to develop a proposal for those services which is scoped to those municipalities who would consider receiving these services from the Conservation Authorities. New tools provided in part IV of the Clean Water Act, 26 (CWA) allow for the management of specific risks to drinking water sources not provided by broader land use planning tools. These tools include risk management plans s58) and prohibitions (CW A, which can be focused on specific activities prescribed as significant drinking water threats, under specific circumstances, without affecting the multitude of other which can be associated with general use designations. These tools can or which current use 1a!':en1ertt of risk associated with the activities while still tools require a Risk CW A places responsibility for implementation tools on municipalities. the ability to pass bylaws for the storage treatment and distribution of water are responsible for implementing IV tools. It is to that in some cases those may not be providing CW also for Upper Thames River Conservation Authority Page 7 of 86

8 --- O'h ~ = "' ~ ili ""' Except otherwise provided, /V""'""' 11 of a single-tier municipality is the Part in the ymunicipality; and (b) the council of an upper-tier municipality or lower-tier municipality that has authority to pass by-laws respecting water production, treatment and storage under the Municipal Act, 21 is responsible for the enforcement of this Part in the municipality. 26, c. s. 47 (1). Enforcement by board of health, planning board or source protection authority 48. (]) The council of a municipality referred to in subsection 47 and a board of health, planning board or source protection authority may enter into an agreement for the enforcement of this Part by the board ofhealth, planning board or source protection authority in the municipality with respect to activities ident(fied in the agreement, and for charging the municipality the whole or part of the cost. 26, c. s. 48 ). Through discussions with many municipalities as part of pre-consultation it was apparent that there may be economies of scale and other benefits to providing the services on a regional basis. In order to assist us with developing a proposal to provide those services on a regional basis, we are requesting expressions interest to confirm which municipalities would consider receiving these services from the Conservation Authorities. Staff at the Conservation Authorities in Thames-Sydenham and Region has taken steps towards completing the training required to be designated as an official or under the Clean Water Act. This training has provided necessary insight into the and program considerations to develop a proposal for these services. Additionally the Conservation Authorities currently have staff who understands the risk assessment process to determine whether an activity is a significant threat to drinking water. We are also working on a detailed and associated costs for these services and developing a way to assign those efforts to individual drinking water Our of the work includes an assessment threats Assessment Report work. Based on those inventories we will estimate the costs Risk Management Plans for those existing requiring a RMP. ttn,,.1.,.<>,'ylp over which Risk Management Plans can be activities. In the include Page 8 of 86

9 r~: e -- In order to assist us in knovdng which municipalities wish to be included in this proposal we are requesting that municipalities express their interest in having the services provided by the Conservation Authority. Additionally, municipality has decided to provide these with your own staff or by contracting another municipality or board of health we would ask that you confirm this in response to this request. We would respectfully request a response to this request by August 15,212. Responses can be sent to: Steve Clark Water Resources Technician St. Clair Conservation Authority 25 Mill Pond Cres. Strathroy, Ontario Canada N7G 3P9 If you have any questions on this request please do not hesitate to contact Clark at the St Region Conservation Authority ( I x226) or myself. We look forward to receiving a response to this request by August 15. Yours Truly Source Protection Project cc only) Ian Brian McDougalL St Clair Regioner Conservation Authority Campbell, Page 9 of 86

10 Page 1 of 86

11 THE CORPORATION OF THE CITY OF SARNIA People Serving People ENGINEERING DEPARTMENT NON-AGENDA REPORT TO: FROM: Mayor Bradley and Members of Sarnia City Council J.P. André Morin, P.Eng. City Engineer DATE: August 7, 212 SUBJECT: Transportation/Transit Master Plan-Notice of Study Commencement City of Sarnia, through their Consultant IBI Group, has initiated a Transportation/Transit Master Plan Study. The attached notice with this report advises the commencement of a Transportation/Transit Master Plan study that will define existing problems/opportunities, consider and evaluate solutions, and identify an optimum transportation/transit system. To comply with the Environmental Assessment Act, the study is being conducted in accordance with the Municipal Class Environmental Assessment (EA) process. The City of Sarnia will be seeking input from the public through a variety of consultation groups and meetings held during the course of the study. The first Public Information Centre to introduce the master planning studies and hear the public s ideas and issues regarding Sarnia s transportation and public transit systems will be held this fall. Notice of this public session will be posted in local newspapers and mailed to those asking to be placed on the project mailing list. Page 11 of 86

12 Notice of Study Commencement The City of Sarnia has initiated the development of a city-wide Transportation Master Plan and Public Transit Master Plan which will be instrumental in improving the way people and goods move through and around the City. Sarnia is changing and growing, and the current transportation and transit systems need to adapt to embrace a more sustainable travel future for everyone. The Transportation Master Plan and the Public Transit Master Plan will be key tools in continuing to build a healthy, vibrant and sustainable City by providing direction for enhanced pedestrian, cycling, public transit and roadway infrastructure. The study will follow the master planning provisions of the province s Municipal Class Environmental Assessment (EA) process. IBI Group has been retained by the City to develop the Transportation Master Plan and Public Transit Master Plan, which is planned for completion in September 213. STUDY OBJECTIVES Identify existing and future levels of travel demand throughout the City. Outline the transportation infrastructure needed to ensure safe and efficient movement of people, goods and service for the economic growth and prosperity of the City. Develop policies and guidelines for all modes of transportation in the City, including walking, cycling, transit, goods movement and roads, and that also supports rail, air and marine service. Analyze Sarnia Transit and Care-A-Van to provide recommendations for improved service delivery and efficiency. VISIT THE STUDY WEBSITE: Get Involved! Your Input is important to us! Engaging the community will be a major component in developing these Master Plans by identifying community needs and defining priorities. Members of the public, interested community groups and agencies are encouraged to participate actively in this study by contacting study team staff directly with information, comments or questions, or by participating in future consultation opportunities including: Public Information Centres Public Surveys/Questionnaires Stakeholder Outreach Meetings Community Advisory Groups Project Web Page The first Public Information Centre to introduce the master planning studies and hear the public s ideas and issues regarding Sarnia s transportation and public transit systems will be held this Fall. Notice of this public session will be posted in local newspapers and mailed to those asking to be placed on the project mailing list. If you, your agency or group are interested in participating through the above mentioned programs or would like to be added to the project contact list for updates, please contact the project manager below or check out our website at FOR FURTHER INFORMATION OR TO SUBMIT COMMENTS, CONTACT: Don Drackley, MCIP, RPP Consultant Project Manager / IBI Group 379 Queen St. S. Kitchener, ON N2G 1W6 Phone: Fax: ddrackley@ibigroup.com NOTICE FIRST POSTED: AUGUST 11, 212 Page 12 of 86

13 THE CORPORATION OF THE CITY OF SARNIA People Serving People FINANCE DEPARTMENT NON-AGENDA REPORT TO: FROM: Mayor Bradley and Members of Sarnia City Council Brian McKay, CA Director of Finance DATE: August 7, 212 SUBJECT: 211 Financial Information Return Please find attached the 211 Financial Information Return for your information and review. Thank you; Brian McKay, CA Director of Finance Attachment(s): 211 Financial Information Return Page 13 of 86

14 CORPORATION OF THE CITY OF SARNIA Financial Information Return (F.I.R.) 211 Page 14 of 86

15 Province of Ontario - Ministry of Municipal Affairs : V1 211 FINANCIAL INFORMATION RETURN Municipality: Sarnia C MSO Office: Southwest Ontario Tier: Lower-Tier Area: Lambton Co MAH Code: 5412 DECLARATION OF THE MUNICIPAL TREASURER Pursuant to the information required by the Province of Ontario under the Municipal Affairs Act, the following schedules are attached: Submitting: FIR and MPMP Version: 211-V1 Schedule Title Completion 1 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE 12 GRANTS, USER FEES AND SERVICE CHARGES 2 TAXATION INFORMATION 22 MUNICIPAL AND SCHOOL BOARD TAXATION 24 PAYMENTS-IN-LIEU OF TAXATION 26 TAXATION AND PAYMENTS-IN-LIEU SUMMARY 28 UPPER-TIER ENTITLEMENTS UPPER-TIER ONLY 4 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES 42 ADDITIONAL INFORMATION 51 SCHEDULE OF TANGIBLE CAPITAL ASSETS CONSOLIDATED STATEMENT OF CASH FLOW (SELECT DIRECT OR INDIRECT METHOD) 6 CONTINUITY OF RESERVES AND RESERVE FUNDS 61 DEVELOPMENT CHARGES RESERVE FUNDS 7 CONSOLIDATED STATEMENT OF FINANCIAL POSITION 72 CONTINUITY OF TAXES RECEIVABLE SINGLE/LOWER-TIER ONLY 74 LONG TERM LIABILITIES AND COMMITMENTS 75 WATER AND WASTEWATER 76 GOVERNMENT BUSINESS ENTERPRISES (GBE) 77 OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL ALL) 79 COMMUNITY IMPROVEMENT PLANS 8 STATISTICAL INFORMATION 81 ANNUAL DEBT REPAYMENT LIMIT 83 NOTES PM9 PM91 PM92 PERFORMANCE MEASURES: MUNICIPAL INFORMATION PERFORMANCE MEASURES: EFFICIENCY PERFORMANCE MEASURES: EFFECTIVENESS PM93 PERFORMANCE MEASURES: NOTES OPTIONAL PM94 PM95 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT) AND TANGIBLE CAPITAL ASSET ACQUISITION FINANCING/DONATIONS PERFORMANCE MEASURES: QUESTIONS PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY For the purposes of this Financial Information Return, the amounts disclosed on the attached schedules are in agreement with the books and records of the municipality and its consolidated entities. This Financial Information Return has been prepared in accordance with the Financial Information Return instructions. Questions regarding the information contained in the Schedules should be addressed to: 2 Name Brian McKay 22 Telephone Ext Fax (Required) brian.mckay@sarnia.ca 3 Website address of Municipality Municipal Auditor Gus Mumby 92 Municipal Audit Firm BDO Dunwoody LLP 9 Municipal Treasurer Brian McKay 93 Municipal Treasurer (Required) brian.mckay@sarnia.ca 94 Date Jul-212 Signature of Municipal Treasurer Signature Date 7 Outstanding In-Year Critical Errors Schedule 54: Cashflow - Direct or Indirect Method Chosen INDIRECT Municipal Data Data Source 1 2 Municipal Data (#) (List) 4 Households ,839 MPAC 41 Population ,42 Stats Can 42 Youth Population ,95 Stats Can Page 15 of 86

16 Province of Ontario - Ministry of Municipal Affairs x : V1 FIR211: Sarnia C Schedule 1 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE MAH Code: 5412 for the year ended December 31, 211 STATEMENT OF OPERATIONS: REVENUE Own Purposes Revenue 1 Property Taxation $ 299 Taxation - Own Purposes (SLC ) For UT (SLC ) ,739, Payments-In-Lieu of Taxation (SLC ) For UT (SLC ) , Subtotal 6,492,939 Ontario Unconditional Grants 62 Ontario Municipal Partnership Fund (OMPF) ,2 695 Other Other Other Other Subtotal 164,2 Conditional Grants 81 Ontario conditional grants (SLC ) , Ontario Grants for Tangible Capital Assets (SLC ) ,1, Canada conditional grants (SLC ) , Canada Grants for Tangible Capital Assets (SLC ) ,56, Deferred revenue earned (Provincial Gas Tax) , Deferred revenue earned (Canada Gas Tax) ,534, Subtotal 8,113, Revenue from other municipalities for Tangible Capital Assets (SLC ) Revenue from other municipalities (SLC ) ,948, Total User Fees and Service Charges (SLC ) ,487,57 Licences, permits, rents, etc. 141 Trailer revenue and permits Licences and permits ,87, Rents, concessions and franchises , Other Subtotal 1,971,358 Fines and penalties 165 Provincial Offences Act (POA) Municipality which administers POA only Other fines , Penalties and interest on taxes ,25, Other Subtotal 1,36,661 Other revenue 185 Investment income , Interest earned on reserves and reserve funds , Gain/Loss on sale of land & capital assets Deferred revenue earned (Development Charges) ,845, Deferred revenue earned (Recreational land (The Planning Act)) , Other Deferred revenue earned Donations , Donated Tangible Capital Assets (SLC ) ,85, Sale of publications, equipment, etc ,5 185 Contributions from non-consolidated entities Other Revenues from Government Business Enterprise (ie. Dividends, etc.) ,196, Gaming and Casino Revenues ,491, Other Other Other Other Other Other Other Sale of Materials , Other LAWSS Adjustment ,549, Other Other ,588, Subtotal 18,479, Municipal Land Transfer Tax (City of Toronto Act, 26) Personal Vehicle Tax, PVT (City of Toronto Act,26) Increase/Decrease in Government Business Enterprise equity ,688, TOTAL Revenues 131,652,18 Page 16 of 86

17 Province of Ontario - Ministry of Municipal Affairs x : V1 FIR211: Sarnia C Schedule 1 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE MAH Code: 5412 for the year ended December 31, 211 Continuity of Accumulated Surplus/(Deficit) 1 $ 21 PLUS: Total Revenues (SLC ) ,652,18 22 LESS: Total Expenses (SLC ) ,534,72 23 PLUS: PLUS: PLUS: PSAB Adjustments Annual Surplus/(Deficit) ,117, Accumulated surplus/(deficit) at the beginning of year ,45, Accumulated surplus/(deficit) at the end of year (SLC SLC 1 261) ,568,19 Continuity of Government Business Enterprise Equity 61 Government Business Enterprise Equity, beginning of year ,559, PLUS: Net Income for Government Business Enterprise for year ,688, PLUS: Government Business Enterprise Equity, end of year ,248,63 1 $ 1 Total of line 899 includes: $ 42 Provincial Gas Tax ,79 Canada Gas Tax Funding 1 $ 425 General Government ,315 Transportation Services: 43 Roads - Paved Roads - Unpaved Roads - Bridges and Culverts Roadways - Traffic Operations & Roadside Transit - Conventional Transit - Disabled & special needs Environmental Services: 46 Wastewater collection/conveyance , Wastewater treatment & disposal , Urban storm sewer system Rural storm sewer system Water treatment Water distribution/transmission , Solid waste collection Solid waste disposal Waste diversion Other Canada Gas Tax 1,534,89 Page 17 of 86

18 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 12 GRANTS, USER FEES AND SERVICE CHARGES MAH Code: 5412 for the year ended December 31, 211 Ontario Conditional Grants Canada Conditional Grants Other Municipalities User Fees and Service Charges Ontario Grants - Tangible Capital Assets Canada Grants - Tangible Capital Assets Other Municipalities - Tangible Capital Assets $ $ $ $ $ $ $ 299 General government ,278 28,28 Protection services 41 Fire , , Police ,44 25,42 1,237,33 749, Court Security , Prisoner Transportation Conservation authority Protective inspection and control Building permit and inspection services ,7 45 Emergency measures Provincial Offences Act (POA) Other Subtotal 381,44 25,42 1,36, ,764 Transportation services 611 Roads - Paved ,672,346 1,323, ,355 83, Roads - Unpaved Roads - Bridges and Culverts Roads - Traffic Operations & Roadside ,43 4, Winter Control - Except sidewalks, Parking Lots , Winter Control - Sidewalks, Parking Lots Only Transit - Conventional ,547 1,723, Transit - Disabled & special needs ,874 62, Parking ,45 65 Street lighting Air transportation , Other Subtotal 1,97,443 3,57, , ,95 Environmental services 811 Wastewater collection/conveyance ,491,412 3,532, Wastewater treatment & disposal , Urban storm sewer system ,747 9, Rural storm sewer system Water treatment , Water distribution/transmission ,297 14,32, Solid waste collection ,838 6,4 85 Solid waste disposal Waste diversion , Other Subtotal 183,717 28,597,188 3,532,697 Health services 11 Public health services Hospitals Ambulance services Ambulance dispatch Cemeteries Other Subtotal Social and family services 121 General assistance Assistance to aged persons ,524 3, 164, Child care Other Subtotal 61,524 3, 164,698 Social Housing 141 Public Housing Non - Profit/Cooperative Housing Rent Supplement Programs Other Other Subtotal Recreation and cultural services 161 Parks ,344 13, ,285 47,184 47, Recreation programs , 77, Recreation facilities - Golf Course, Marina, Ski Hill , Recreation facilities - All Other ,491,717 2,475 2, Libraries Museums Cultural services Other Subtotal 2,344 2, 13,725 1,767,466 49,659 49,659 Planning and development 181 Planning and zoning ,6 181, Commercial and industrial Residential development Agriculture and reforestation ,592 1,583-3, Tile drainage/shoreline assistance Other Subtotal 39, ,6 182,857-3, Other TOTAL 544,782 48,42 3,948,247 35,487,57 1,1,429 4,56,451 Page 18 of 86

19 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 2 TAXATION INFORMATION MAH Code: 5412 for the year ended December 31, 211 General Information 1. Optional Property Classes in Effect 2 Y or N 22 N New Multi-Residential N 25 G Parking Lot (Includes CJ, CR, CX, CY, CZ) Y 21 D Office Building Y 215 S Shopping Centre Y 22 L Large Industrial Y 225 Other N 2. Capping Parameters and Results Decrease - Percentage Retained Tax Adjustment - Increasers Net Class Impact Annualized Tax Limit CVA Tax Limit CVA Threshold Value for Protected Properties CVA Threshold Value for Clawed Back Properties Exclude Properties Previously at CVA Tax Exclude Exclude Properties that go Properties that go from Capped to from Clawed Clawed Back Back to Capped % $ $ % % $ $ Y or N Y or N Y or N 32 M Multi-Residential % -3,935-1,254 1.% 5.% Y Y Y 33 C Commercial % -266,45 3,215 1.% 5.% Y Y Y 34 I Industrial % -12,248 7,114 1.% 5.% Y Y Y Grad. Tax Rates in Effect? Number of Tax Bands CVA Boundary Low Band % of Highest Band Rate CVA Boundary Middle Band 3. Graduated Taxation (Tax Bands) Y or N # $ % $ % 61 C Commercial N 611 G Parking Lot N 612 D Office Building N 613 S Shopping Centre N 62 I Industrial N 621 L Large Industrial N Phase-In Program in Effect? Year Current Phase- In Initiated Term of Current Phase-In 4. Phase-In Program in Effect (Most recent Phase-In only) Y or N Year # of Yrs 85 R Residential N 81 M Multi-Residential N 815 N New Multi-Residential N 82 C Commercial (Includes G, D, S) N 84 I Industrial (Includes L) N 85 F Farmland N 855 T Managed Forest N 86 P Pipeline N % of Highest Band Rate 5. Rebates for Eligible Charities 2 % 11 Rebate Percentage for Eligible Charities (SLC xx) % INTERIM Billing Installments FINAL Billing Installments 6. Property Tax Due Dates for Current Year Installments First Due Date Last Due Date Installments First Due Date Last Due Date To be completed by Single/Lower-tier Municipalities Only # YYYYMMDD YYYYMMDD # YYYYMMDD YYYYMMDD 121 R Residential M Multi-Residential F Farmland T Managed Forest C Commercial I Industrial P Pipeline Other Page 19 of 86

20 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION MAH Code: 5412 for the year ended December 31, GENERAL PURPOSE LEVY INFORMATION Phase-In Taxable Assessment LT/ST Taxes UT Taxes Education Taxes TOTAL 9299 TOTAL ,61,14, ,97,233 32,663,181 28,194, ,765,13 Page 2 of 86 RTC RTQ Tax Band Tax Rates Municipal Taxes LT / ST UT EDUC TOTAL LT / ST UT LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 Sarnia C Property Class Tax Rate Description Tax Ratio Percent of Full Rate CVA Assessment Phase-In Taxable Assessment Education Taxes 1 RT Residential Full Occupied 1. 1% 4,958,133,669 4,741,132, % %.231% % 36,788,863 21,493,496 1,952,16 69,234, RD Residential Education Only 1. 1% 13, 125,.%.%.231%.231% R1 Residential Farm. Awaiting Devel. - Ph I 1. 35% 578, 55, % %.885%.51112% 1, , I1 Industrial Farm. Awaiting Devel. - Ph I 1. 35% 841, 824, % %.885%.51112% 2,239 1, ,214 5 MT Multi-Residential Full Occupied 2.4 1% 222,97,28 212,55, % %.231% % 3,949,71 2,37, ,848 6,746, CT Commercial Full Occupied % 533,85, ,291, % % % % 6,471,376 3,78,827 8,24,572 18,456, CU Commercial Excess Land % 6,839,738 6,656, % % % % 58,972 34,454 74, , CX Commercial Vacant Land % 14,54,4 13,352, % % % % 113,336 66, , , DT Office Building Full Occupied % 19,1,69 18,42, % % % % 219, , , , DU Office Building Excess Land % 889,61 867, %.48858% % % 7,251 4,236 9,34 2, ST Shopping Centre Full Occupied % 226,572,43 24,614, % % % % 3,316,252 1,937,482 3,235,828 8,489, SU Shopping Centre Excess Land % 1,389,58 1,245, % % % % 14,126 8,253 13,783 36, GT Parking Lot Full Occupied % 271,2 236, % % % % 2,8 1,173 2,42 5,61 51 IT Industrial Full Occupied % 67,882,328 66,612, %.93934% 1.93% % 1,61,416 62,12 1,285,625 2,967, IU Industrial Excess Land % 5,462,27 5,418, %.6517% % % 56,125 32,791 67, , IX Industrial Vacant Land % 13,661, 13,187, %.6517% % % 136,582 79, , , LT Large Industrial Full Occupied % 114,17, ,229, % % 1.93% % 2,599,759 1,518,88 2,146,728 6,265, LU Large Industrial Excess Land % 3,242,318 3,196, % % % % 48,568 28,375 4,15 117,48 71 PT Pipeline Full Occupied % 4,617, 39,27, %.68544% % % 48, ,598 51,149 1,157, FT Farmland Full Occupied.25 1% 75,18,4 73,96, % %.5775%.36573% 143,371 83,762 42, , TT Managed Forest Full Occupied.25 1% % %.5775%.36573% 215 CH Commercial Full Occupied, Shared PIL % 615,31 611, % % % % 7,741 4,523 9,814 22, CJ Commercial Vacant Land, Shared PIL % 19, 19, % % % % CK Commercial Excess Land, Shared PIL % % % % % 575 IJ Industrial Vacant Land, Shared PIL % 83, 83, %.6517% % % ,41 2, IK Industrial Excess Land, Shared PIL % 25, 25, %.6517% % % 2,123 1,24 2,572 5, IH Industrial Full Occupied, Shared PIL % 6,912,39 6,67, %.93934% 1.93% % 15,284 61, , , XT Commercial, NConstr. Full Occupied % 24,99,72 23,329, % % 1.33% % 295, ,513 31, , XU Commercial, NConstr. Excess Land % 325,94 324, % %.931% % 2,871 1,677 3,16 7, ZT Shopp. Centre, NConstr. Full Occupied % 3,5,3 2,861, % % 1.33% % 46,381 27,98 38,61 111, ZU Shopp. Centre, NConstr. Excess Land % 22,31 2, % %.931% % #N/A JT Industrial, NConstr. Full Occupied % 3,17, 2,965, %.93934% 1.33% % 47,252 27,66 39,44 114,298.% 921 Subtotal 6,343,7, 6,61,14,615 55,97,233 32,663,181 28,194, ,765,13 TOTAL

21 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION MAH Code: 5412 for the year ended December 31, LOWER-TIER / SINGLE-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9499 TOTAL ,276,711 3,276,711 RTC Tax Percent of Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment Education Taxes TOTAL RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ TRANSIT TRANSIT AREA LEVY 1 RT Residential Full Occupied 1. 1% 3,986,647,849 3,969,299, %.53157% 2,19,961 2,19, RD Residential Education Only 1. 1%.% 31 R1 Residential Farm. Awaiting Devel. - Ph I 1. 35% 21, 198,5.1865%.1865% I1 Industrial Farm. Awaiting Devel. - Ph I 1. 35%.% 5 MT Multi-Residential Full Occupied 2.4 1% 221,779,28 211,744, % % 27,137 27, CT Commercial Full Occupied % 468,69, ,871, %.8677% 387, , CU Commercial Excess Land % 5,14,398 4,939, %.6695% 2,998 2, CX Commercial Vacant Land % 13,33, 12,665, %.58148% 7,365 7, DT Office Building Full Occupied % 19,1,69 18,42, %.81842% 15,61 15,61 33 DU Office Building Excess Land % 889,61 867, %.5729% ST Shopping Centre Full Occupied % 226,275,83 24,33, %.11129% 226, , SU Shopping Centre Excess Land % 1,389,58 1,245, %.77721% GT Parking Lot Full Occupied % 271,2 236, %.58148% IT Industrial Full Occupied % 35,132,48 34,368, %.19158% 37,516 37, IU Industrial Excess Land % 1,593,927 1,569, %.7953% 1,114 1, IX Industrial Vacant Land % 6,157,2 6,25, %.7953% 4,276 4, LT Large Industrial Full Occupied % 98,59,736 96,455, %.16118% 154, , LU Large Industrial Excess Land % 3,197,818 3,154, %.1477% 3,283 3, PT Pipeline Full Occupied % 39,4, 37,681, %.71356% 26,888 26, FT Farmland Full Occupied.25 1% 5,975,9 6,42,9.1329%.1329% TT Managed Forest Full Occupied.25 1%.1329%.1329% 215 CH Commercial Full Occupied, Shared PIL % 615,31 611, %.8677% CJ Commercial Vacant Land, Shared PIL %.58148%.58148% 515 IH Industrial Full Occupied, Shared PIL % 4,567,365 4,276, %.19158% 4,668 4, IJ Industrial Vacant Land, Shared PIL % 83, 83,.7953%.7953% IK Industrial Excess Land, Shared PIL % 25, 25,.7953%.7953% JT Industrial, NConstr. Full Occupied % 547, 536,.19158%.19158% XT Commercial, NConstr. Full Occupied % 21,99,42 2,414, %.8677% 17,71 17, XU Commercial, NConstr. Excess Land % 19,24 17, %.6695% #N/A ZT Shopp. Centre, NConstr. Full Occupied % 3,5,3 2,861, %.11129% 3,177 3,177 #N/A ZU Shopp. Centre, NConstr. Excess Land % 22,31 2, %.77721% Subtotal 5,162,757,555 5,85,124,449 3,276,711 3,276,711 RTC Tax RTQ Band Property Class Tax Rate Description Tax Ratio Percent of Full Rate CVA Assessment Phase-In Taxable Assessment Tax Rates Municipal Taxes LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL Page 21 of LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ RT Residential Full Occupied 1. 1% 942 Subtotal RTC Tax Percent of Phase-In Taxable Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio CVA Assessment Education Taxes TOTAL RTQ Band Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ RT Residential Full Occupied 1. 1% 943 Subtotal

22 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION MAH Code: 5412 for the year ended December 31, UPPER-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9699 TOTAL Page 22 of 86 RTC RTQ Tax Band Property Class Tax Rate Description Tax Ratio Percent of Full Rate CVA Assessment Phase-In Taxable Assessment Tax Rates Municipal Taxes LT / ST UT EDUC TOTAL LT / ST UT Education Taxes LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 1 RT Residential Full Occupied 1. 1% 961 Subtotal TOTAL

23 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION MAH Code: 5412 for the year ended December 31, 211 Municipal Taxes LT / ST UT Education Taxes TOTAL 4. ADJUSTMENTS TO TAXATION $ $ $ $ 71 Adjustments for properties, shared as if Payment-In-Lieu (Hydro properties RTQ = H, J, K) , , SUPPLEMENTARY TAXES 9799 Total of all supplementary taxes (Supps, Omits, Section 359) ,44, , ,834 2,239, AMOUNT LEVIED BY TAX RATE 991 TOTAL Levied by Tax Rate 6,369,643 33,244,432 28,667, ,281,36 7. AMOUNTS ADDED TO TAX BILL 85 Local improvements , , Sewer and water service charges Sewer and water connection charges Fire service charges Minimum tax (differential only) Municipal drainage charges Waste management collection charges Business improvement area Other Subtotal 362, , OTHER TAXATION AMOUNTS 845 Railway rights-of-way (RTC = W) Utility transmission and utility corridors (RTC = U) Other Allocation of HJK PIL's ,55 7, Subtotal -7,55 7, TOTAL AMOUNT LEVIED 999 TOTAL Levies 6,724,576 33,251,987 28,667, ,643,848 Page 23 of 86

24 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 24 PAYMENTS-IN-LIEU of TAXATION MAH Code: 5412 for the year ended December 31, GENERAL PURPOSE PAYMENTS-IN-LIEU PIL Phased-In Assessment LT/ST PILS UT PILS Education PILS TOTAL 9299 TOTAL ,791, ,11 227,333 28, ,967 RTC RTQ Tax Band Tax Rates Municipal PILS LT / ST UT EDUC TOTAL LT / ST UT LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 Sarnia C Property Class Tax Rate Description Tax Ratio Percent of Full Rate PIL CVA Assessment PIL Phased-In Assessment 11 RF Residential PIL: Full Occupied 1. 1% 128 RG Residential PIL: 'General' Only (No Educ.) 1. 1% 18,8 18, % % % RP Residential PIL: Full Occupied, Taxable Tenant of Province 1. 1% 2,4 2, % %.231% % MP Multi-Residential PIL: Full Occupied, Taxable Tenant of Province 2.4 1% 5,517, 4,992, % %.231% % 92,969 54,316 11, , CF Commercial PIL: Full Occupied % 11,684,2 11,643, % % % % 147,365 86,96 186,833 42, CG Commercial PIL: 'General' Only (No Educ.) % 11,893,93 1,649, % % % 134,79 78,75 213, CP Commercial PIL: Full Occupied, Taxable Tenant of Province % 115,85 114, % % % % 1, ,831 4, CW Commercial PIL: Excess Land, 'General' Only % 26, 26, % % % 1,825 1,66 2, GF Parking Lot PIL: Full Occupied % 887,6 813, % % % % 6,95 4,34 8,323 19, IZ Industrial PIL: Vacant Land, 'General' Only % 356, 352, %.6517% % 3,648 2,131 5,779 #N/A CZ Commercial PIL: Vacant Land, 'General' Only 921 Subtotal 3,681,78 28,791, ,11 227,333 28, ,967 Education PILS TOTAL Page 24 of 86

25 Province of Ontario - Ministry of Municipal Affairs : V1 FIR211: Sarnia C Schedule 24 PAYMENTS-IN-LIEU of TAXATION MAH Code: 5412 for the year ended December 31, LOWER-TIER / SINGLE-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION LT/ST PILS UT PILS Education PILS TOTAL 9499 TOTAL ,8 25,8 Page 25 of 86 RTC RTQ Tax Band Percent of PIL Phased-In Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL CVA Assessment Education PILS TOTAL Full Rate Assessment LT / ST UT EDUC TOTAL LT / ST UT LIST LIST % $ $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 11 RF Residential PIL: Full Occupied 1. 1% 128 RG Residential PIL: 'General' Only (No Educ.) 1. 1% 4,5 4, %.53157% MP Multi-Residential PIL: Full Occupied, Taxable Tenant of Province 2.4 1% 5,517, 4,992, % % 6,369 6, CF Commercial PIL: Full Occupied % 11,264,2 11,243, %.8677% 9,749 9, CG Commercial PIL: 'General' Only (No Educ.) % 1,842,93 9,598, %.8677% 8,323 8, CP Commercial PIL: Full Occupied, Taxable Tenant of Province % 115,85 114,1.8677%.8677% GF Parking Lot PIL: Full Occupied % 887,6 813, %.58148% IZ Industrial PIL: Vacant Land, 'General' Only % 94, 91,.7953%.7953% Subtotal 28,726,8 26,857,411 25,8 25,8