City of Waterloo Development Charge Background Study

Transcription

1 City of Waterloo Development Charge Background Study September 29, 2017

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3 Contents Page xecutive Summary... i 1. Introduction Purpose of this Document Summary of the Process Changes to the Development Charges Act: Bill Area ating Asset Management Plan for New Infrastructure Day Circulation of D.C. Background Study Timing of Collection of Development Charges Other Changes Current City of Waterloo Policy Schedule of Charges Timing of D.C. Calculation and Payment Indexing edevelopment Allowance xemptions Anticipated Development in the City of Waterloo equirements of the Act Basis of Population, Household and Non-esidential Gross Floor Area Forecast Summary of Growth Forecast The Approach to Calculation of the Charge Introduction Services Potentially Involved Increase in the Need for Service Local Service Policy Capital Forecast Treatment of Credits ligible Debt and Committed xcess Capacity xisting eserve Funds Deductions eduction equired by Level of Service Ceiling eduction for Uncommitted xcess Capacity eduction for Benefit to xisting Development eduction for Anticipated Grants, Subsidies and Other Contributions The 10% eduction Municipal-Wide vs. Area ating Allocation of Development Asset Management Transit

4 5. Development Charge ligible Cost Analysis by Service Introduction Service Levels and 10-Year Capital Costs for D.C. Calculation Parking Parks and ecreation Library Services Studies Cemeteries Service Levels and 15-Year Capital Costs for Waterloo s D.C. Calculation ngineering Studies Fire Protection Services Services elated to a Highway Water Supply and Wastewater Services Stormwater Drainage and Control Services Development Charge Calculation D.C. Cash Flow Methodology D.C. eserve Fund Opening Balance Project Costs xisting Debt Payments Population Growth/Gross floor area per year Per Capita/Per sq.ft. D.C. ates Anticipated evenues Annual Surplus (Deficit) D.C. eserve Fund Interest arnings/costs D.C. eserve Fund Closing Balance Development Charge Policy ecommendations and Development Charge By-law ules Introduction Development Charge By-law Structure Development Charge By-law ules Payment in any Particular Case Determination of the Amount of the Charge Application to edevelopment of Land (Demolition and Conversion) xemptions (full or partial) Phasing in Timing of Collection Indexing The Applicable Areas Other Development Charge By-law Provisions Categories of Services for eserve Fund and Credit Purposes By-law In-force Date Minimum Interest ate Paid on efunds and Charged for Inter-eserve Fund Borrowing Area ating

5 7.5 Other ecommendations By-law Implementation Public Consultation Process Introduction Public Meeting of Council Other Consultation Activity Anticipated Impact of the Charge on Development Implementation equirements Introduction Notice of Passage By-law Pamphlet Appeals Complaints Credits Front-nding Agreements Severance and Subdivision Agreement Conditions Appendix A Background Information on esidential and Non-residential Growth Forecast...A-1 Appendix B Level of Service...B-1 Appendix C Long Term Capital and Operating Cost xamination... C-1 Appendix D Development Charge eserve Fund Policy... D-1 Appendix Local Service Policy...-1 Appendix F Asset Management Plan... F-1 Appendix G Proposed Development Charge By-law... G-1 Appendix H Map of D.C. Capital Works... H-1

6 List of Acronyms and Abbreviations A.M.P. C.M.A. C.M.H.C. D.C. Asset Management Plan Census Metropolitan Area Canada Mortgage and Housing Corporation Development Charge D.C.A. Development Charges Act, 1997 G.F.A. I.P.P.W. M.T.O. Gross floor area Integrated Planning and Public Works Ministry of Transportation Ontario N.F.P.O.W. No Fixed Place of Work O.M.B. O.P.A. O.eg. P.P.U. S.D.. S.D.U. s.s. sq.ft. sq.m. Ontario Municipal Board Official Plan Amendment Ontario egulation Persons per unit Single detached equivalent Single detached unit Subsection Square footage Square metre

7 Page (i) xecutive Summary 1. The report provided herein represents the Development Charge (D.C.) Background Study for the City of Waterloo required by the Development Charges Act,1997 (D.C.A.). This report has been prepared in accordance with the methodology required under the D.C.A. The contents include the following: Chapter 1 Overview of the legislative requirements of the Act; Chapter 2 eview of present D.C. policies of the City; Chapter 3 Summary of the residential and non-residential growth forecasts for the City; Chapter 4 Approach to calculating the development charge; Chapter 5 eview of historical service standards and identification of future capital requirements to service growth and related deductions and allocations; Chapter 6 Calculation of the development charges; Chapter 7 Development charge policy recommendations and rules; and Chapter 8 By-law implementation. 2. Development charges provide for the recovery of growth-related capital expenditures from new development. The D.C.A. is the statutory basis to recover these charges. The methodology is detailed in Chapter 4; a simplified summary is provided below: 1) Identify amount, type and location of growth; 2) Identify servicing needs to accommodate growth; 3) Identify capital costs to provide services to meet the needs; 4) Deduct: Grants, subsidies and other contributions; Benefit to existing development; Statutory 10% deduction (soft services); Amounts in excess of 10-year historic service calculation; D.C. reserve funds (where applicable); 5) Net costs are then allocated between residential and non-residential benefit; and

8 Page (ii) 6) Net costs divided by growth to provide the D.C. charge. 3. A number of changes to the D.C. process need to be addressed as a result of Bill 73. These changes have been incorporated throughout the report and in the updated draft by-law, as necessary. These items include: a. Area-rating: Council must consider the use of area specific charges. b. Asset Management Plan for New Infrastructure: The D.C. background study must include an asset management plan that deals with all assets proposed to be funded, in whole or in part, by D.C.s. The asset management plan must show that the assets are financially sustainable over their full lifecycle. c. 60-day Circulation Period: The D.C. background study must be released to the public at least 60-days prior to passage of the D.C. by-law. d. Timing of Collection of Development Charges: The D.C.A. now required D.C.s to be collected at the time of the first building permit. 4. The growth forecast (Chapter 3) on which the City-wide development charge is based, projects the following population, housing and non-residential floor area for the 10-year ( ) and 15-year ( ) periods. Measure 10 Year 15 Year (Net) Population Increase 19,942 27,335 esidential Unit Increase 8,537 11,884 Non-esidential Gross Floor Area Increase (ft²) 5,044,200 6,304,100 Source: Forecast On January 1, 2013, the City of Waterloo s D.C. By-law came into effect under the D.C.A. The by-law imposes development charges on residential and non-residential uses and will expire on January 1, The City is undertaking a development charge public process and anticipates passing a new by-law in advance of the expiry date. The mandatory public meeting has been set for October 23, 2017 with adoption of the by-law subsequently (December 11, 2017). 6. On September 18, 2017, a Council meeting was held to present the findings of the current D.C. study regarding the use of area rating and the associated

9 calculations. Based on Council s input, it was recommended to staff that a uniform, City-wide charge continue to be used. Page (iii) 7. The City s development charges currently in effect are $12,242 for single detached dwelling units for full services. Non-residential charges are $68.51 per square metre (sq.m.) for full services. This report has undertaken a recalculation of the charge based on future identified needs (presented in Schedule S-1 for residential and non-residential). Charges have been provided on a City-wide basis for all services. The corresponding single-detached unit charge is $14,664. The non-residential charge is $70.64 per sq.m. of building area. These rates are submitted to Council for its consideration. 8. The D.C.A. requires a summary be provided of the gross capital costs and the net costs to be recovered over the life of the by-law. This calculation is provided by service and is presented in Chapter 6 (Table 6-5). A summary of these costs is provided below: Total gross expenditures planned over the next five years $ 192,874,799 Less: Benefit to existing development $ 53,064,858 Post planning period benefit $ 2,191,800 Ineligible re: Level of Service $ - Mandatory 10% deduction for certain services $ 5,805,757 Grants, subsidies and other contributions $ 17,570,097 Net Costs to be recovered from development charges $ 114,242,287 Hence, $78.63 million (or an annual amount of $15.73 million) will need to be contributed from taxes and rates, or other sources. Of this amount, $2.19 million will be included in subsequent D.C. study updates to reflect the portion of capital that benefits growth in the post period D.C. forecasts. Based on the above table, the City plans to spend $ million over the next five years, of which $ million (59%) is recoverable from development charges. Of this net amount, $86.50 million is recoverable from residential development and $27.74 million from non-residential development. It is noted also that any exemptions or reductions in the charges would reduce this recovery further. 9. Considerations by Council The background study represents the service needs arising from residential and non-residential growth over the forecast periods. The following services are calculated based on a forecast:

10 Page (iv) Fire Protection Services; Stormwater Drainage and Control Services; Water Supply and Wastewater Services; Services elated to a Highway; and ngineering Studies. All other services are calculated based on a forecast. These include: Parks and ecreation; Library Services; Growth Studies; Parking; and Cemeteries. Council will consider the findings and recommendations provided in the report and, in conjunction with public input, approve such policies and rates it deems appropriate. These directions will refine the draft D.C. by-law which is appended in Appendix G. These decisions may include: adopting the charges and policies recommended herein; considering additional exemptions to the by-law; and considering reductions in the charge by class of development (obtained by removing certain services on which the charge is based and/or by a general reduction in the charge).

11 Page (v) Table S-1 General Services: Single and Semi- Detached Dwelling Apartments - 4 Bedrooms or more Apartments Bedrooms Apartments - 1 Bedroom or less Multiples Lodging House per room (per ft² of Gross Floor Area) (per m 2 of Gross Floor Area) Fire Protection Services Parks and ecreation 3,707 5,132 2,429 1,426 2,680 1, Library Services Growth Studies Parking 1,462 2, , Cemeteries Total General Services 6,579 9,109 4,310 2,530 4,756 2, ngineered Services Service SIDNTIAL NON-SIDNTIAL Stormwater Drainage and Control Services 1,178 1, Water Supply and Wastewater Services 3,516 4,868 2,304 1,352 2,542 1, Services elated to a Highway 3,003 4,157 1,968 1,155 2, ngineering Studies Total ngineered Services 8,085 11,195 5,299 3,110 5,846 2, GAND TOTAL GNAL + NGIND SVICS 14,664 20,304 9,609 5,640 10,602 4,

12 Page Introduction 1.1 Purpose of this Document This background study has been prepared pursuant to the requirements of the Development Charges Act, 1997 (D.C.A.) and, accordingly, recommends new development charges and policies for the City of Waterloo. The City retained (Watson), to undertake the development charges (D.C.) study process in January, Watson worked with City staff in preparing the D.C. analysis and 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 development charge background study, as summarized in Chapter 4. It also addresses the requirement for rules (contained in Chapter 7) and the proposed by-law to be made available as part of the approval process (included as Appendix G). In addition, the report is designed to set out sufficient background on the legislation (Chapter 4), Waterloo s current D.C. policy (Chapter 2) and the policies underlying the proposed by-law (Chapter 7), to make the exercise understandable to those who are involved. Finally, it addresses post-adoption implementation requirements (Chapter 8) 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. 1.2 Summary of the Process The public meeting required under Section 12 of the D.C.A., has been scheduled for October 23, Its purpose is to present the study to the public and to solicit public

13 Page 1-2 input. The meeting is also being held to answer any questions regarding the study s purpose, methodology and the proposed modifications to the City s D.C. To date, the following process has taken place: Data collection, staff review, D.C. calculations and policy work (January April 2017); Council Workshop # 1 (June 26, 2017) Stakeholder Meeting # 1 (July 26, 2017) Stakeholder Meeting # 2 (September 12, 2017) Council Workshop # 2 (September 18, 2017); Public meeting advertisement placed in newspaper(s) in accordance with the requirements of the D.C.A. (September 21 and 28, 2017); and Background study and draft D.C. by-law released to the public (September 29, 2017) The process to be followed in finalizing the report and recommendations include: Public meeting of Council (October 23, 2017); Consideration of responses received prior to, at, or immediately following the Public Meeting; Council approval of Background Study & Draft By-law; Council passage of the D.C. by-law (December 11, 2017); Implementation of the D.C. By-law effective date of new by-law and rates (December 15, 2017); Notice in the newspaper (s) and to the Clerk of the egion, given of by-law passage within 20 days of passage; Last day for by-law appeal is 40 days after by-law passage; City makes pamphlet available (where by-law is not appealed) within 60 days after the by-law comes into force. 1.3 Changes to the Development Charges Act: Bill 73 With the amendment of the D.C.A. (as a result of Bill 73 and O.eg. 428/15), there are a number of areas that must be addressed to ensure that the City is in compliance with the D.C.A., as amended. The following provides an explanation of the changes to the Act that affect the City s Background Study and how they have been dealt with to ensure compliance with the amended legislation.

14 Page Area ating Bill 73 has introduced two new sections where Council must consider the use of area specific charges: 1) Section 2(9) of the Act now requires a municipality to implement area-specific D.C.s for either specific services which are prescribed and/or for specific municipalities which are to be regulated. (Note that at this time, no municipalities or services are prescribed by the egulations.) 2) Section 10(2)c.1 of the D.C.A. requires that, the development charges background study shall include consideration of the use of more than one development charge by-law to reflect different needs for services in different areas. In regard to the first item, there are no services or specific municipalities identified in the regulations which must be area rated. The second item requires Council to consider the use of area rating Asset Management Plan for New Infrastructure The new legislation now requires that a D.C. background study must include an Asset Management Plan (s.10 (2) c.2). The asset management plan must deal with all assets that are proposed to be funded, in whole or in part, by D.C.s. The current regulations provide very extensive and specific requirements for the asset management plan related to transit services; however, they are silent with respect to how the asset management plan is to be provided for all other services. As part of any asset management plan, the examination should be consistent with the municipality s existing assumptions, approaches and policies on asset management planning. This examination may include both qualitative and quantitative measures such as examining the annual future lifecycle contributions needs (discussed further in Appendix F of this report) Day Circulation of D.C. Background Study Previously the legislation required that a D.C. background study be made available to the public at least two weeks prior to the public meeting. The amended legislation now provides that the D.C. background study must be made available to the public (including posting on the municipal website) at least 60 days prior to passage of the D.C. by-law. No other changes were made to timing requirements for such things as notice of the public meeting and notice of by-law passage.

15 Page 1-4 This D.C. study is being provided to the public on September 29, 2017 to ensure the new requirements for release of the study is met Timing of Collection of Development Charges The D.C.A. has been refined by Bill 73 to require that D.C.s are collected at the time of the first building permit. For the majority of development, this will not impact the City s present process. However, there may be instances where several building permits are to be issued and either the size of the development or the uses will not be definable at the time of the first building permit. In these instances, the City may enter into a delayed payment agreement in order to capture the full development Other Changes It is also noted that a number of other changes were made through Bill 73 and O.eg. 428/15 including changes to the way in which Transit D.C. service standards are calculated, the inclusion of Waste Diversion and the ability for collection of additional levies.

16 Page Current City of Waterloo Policy 2.1 Schedule of Charges The City of Waterloo D.C. By-law came into effect on the 1 st day of January, The following summarizes the service categories for which D.C.s are collected pursuant to this By-law: City-wide services include; Fire Protection Services, Parks and ecreation, Library Services, Growth Studies, Public Works and Parking, Cemeteries, oads and elated Services, Stormwater Drainage and Control Services, ngineering Studies, and Water Supply and Wastewater. The following table shows the development charges currently in effect (January 1, 2017): Service Single & Semi Detached Multiples Apartments with 4-5 Bedrooms esidential Apartments with 2-3 Bedrooms Apartments with 1 Bedroom or Less Lodging House Per Bedroom (Apartments with more than 5 Bedrooms) Non-esidential Fire Protective Services Parks and ecreation 3,811 2,513 3,695 2,254 1,732 1,155 - Library Services Growth Studies Public Works and Parking* 1, , Cemeteries Sub-Total General Services 6,496 4,283 6,301 3,840 2,953 1, oads and elated Services** 1, , Stormwater Drainage and Control Services 1, , ngineering Studies Water Supply and Wastewater 3,291 2,172 3,191 1,946 1, Sub-Total ngineered Services 5,746 3,791 5,571 3,397 2,613 1, Total $12,242 $8,074 $11,872 $7,237 $5,566 $3,712 $68.51 *Current charges for Parking includes fleet and facilities. **2017 D.C. Study renames this to 'Services elated to a Highway' and includes Fleet and Facilities. per m² The residential charges are imposed based on the number and type of dwelling units (and on a per bedroom basis for Lodging Houses). Non-residential charges are based on a per sq.m. of gross floor area basis. 2.2 Timing of D.C. Calculation and Payment Development charges are payable at the time of building permit issuance and are collected by the City of Waterloo Building Department. 2.3 Indexing The by-law provides for annual indexing of the charge on January 1 st of each year without amendment of the by-law using the Non-esidential Construction Price Index produced by Statistics Canada.

17 Page edevelopment Allowance The follow redevelopment allowance is contained within the City s current D.C. By-law: where any redevelopment of land replaces or changes a former or existing development, and, in the case of demolition, a building permit has been issued within six (6) years from the date of demolition permit issuance or within five (5) years of the demolition, whichever occurs first, the development charge applicable to the redevelopment shall be reduced by a redevelopment allowance, without interest, not to exceed an amount equal to the total of: (a) for residential development, the number and types of legally established dwelling units in the former or existing development; and (b) for non-residential development, the legally established gross floor area of the former or existing development, as determined by the City's Commissioner of Integrated Planning and Public Works (I.P.P.W.) and the Chief Building Official at current applicable rates for such units or gross floor area. 2.5 xemptions The following non-statutory exemptions are provided under By-law : Universities or colleges except: o Development beyond lands designated Academic in the Official Plan, o Industrial/research uses on university or college lands where the industrial/research use in the main use, or o Commercial uses. Temporary uses permitted under the zoning by-law; Temporary use of a construction trailer in connection with development construction; and A building without a foundation for a period not exceeding 12 continuous months.

18 3. Anticipated Development in the City of Waterloo 3.1 equirements of the Act Page 3-1 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 D.C. 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 of Waterloo will be required to provide services, over a 10-year and 15-year time horizon. 3.2 Basis of Population, Household and Non-esidential Gross Floor Area Forecast The D.C. growth forecast has been derived from the forecast contained in the egion of Waterloo Official Plan, 2031 (as approved by the Ontario Municipal Board, June 18, 2015) for the City of Waterloo. In compiling the growth forecast, the following information sources were also consulted to help assess residential and non-residential development potential for the City over the forecast period; including: A review of historical development activity, including off-campus student housing trends; A review of reports and data prepared by the Waterloo Town and Gown Committee; A review of Canada Mortgage and Housing Corporation (C.M.H.C.) housing reports, including the Kitchener-Cambridge-Waterloo Census Metropolitan Area (C.M.A.) Housing Market Insights, The Supply of and Demand for Off-Campus Student Housing, February, 2017; Discussions with City staff regarding the anticipated residential and nonresidential development trends for the City of Waterloo; and A review of annual growth monitoring reports prepared by the egion of Waterloo, including: o Building Activity and Growth Monitoring eport,

19 o Year-nd Population and Household stimates for Waterloo egion Page 3-2 eport, and o Waterloo egion Industrial and Business Park Vacant Land Inventory eport. 3.3 Summary of Growth Forecast A detailed analysis of the residential and non-residential growth forecasts are 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 Population and Household Forecast Model DMAND SUPPLY Historical Housing Construction mployment Market by Local Municipality, conomic Outlook Local, egional and Provincial Forecast of esidential Units esidential Units in the Development Process Intensification Designated Lands Servicing Capacity Occupancy Assumptions Gross Population Increase Decline in xisting Population Net Population Increase

20 Page 3-3 As identified in Table 3-1 and Schedule 1 (Appendix A), the City s permanent 1 population is anticipated to reach approximately 127,400 by 2027 and 134,600 by This represents an increase of 19,500 persons and 26,700 persons, respectively, over the 10-year and 15-year forecast periods. As summarized in Table 3-1, off-campus student population residing in the City of Waterloo is estimated at 17,500 as of The City s off-campus student population is estimated to increase by an additional 1,240 new persons over the 15-year forecast. The population forecast summarized in Schedule 1 both includes and excludes the net Census undercount, which is estimated at approximately 4%. The Census undercount represents the net number of persons missed during Census enumeration. In calculating the D.C. for City of Waterloo, the net Census undercount has been excluded from the growth forecast. Accordingly, all references provided herein to the City s population forecast exclude the net Census undercount. 1. Unit Mix (Appendix A Schedules 1 through 7) 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 15-year ( ) household growth forecast is comprised of a housing unit mix of approximately 40% low density (single detached and semi-detached), 15% medium density (multiples except apartments) and 45% high density (bachelor, 1 bedroom and 2/3 bedroom apartments and 4+ bedrooms). 2. Geographic Location of esidential Development (Appendix A Schedules 2) Schedule 2 summarizes the anticipated amount, type and location of permanent development and off-campus student purpose built housing for City of Waterloo by development location. The percentage of forecast permanent and off-campus student housing growth between 2017 and 2031 by area within the City is summarized below. o Station Areas/Uptown 47% o Greenfield Area 44% o emaining Built-up Area 9% 1 xcludes student population.

21 Page 3-4 Table 3-1 City of Waterloo esidential Growth Forecast Summary Year Population (xcluding Census Undercount) Population (Including Census Undercount)¹ Student Population Off- Campus 2 Population (Including Census Undercount) and Student Population Off- Campus Singles & Semi- Detached Total Private Occupied Households Multiple Dwellings 3 Apartments4 Other Total Households Housing Units Student Housing Conversions to Permanent 5 Purpose Built Student Housing 6 Student Occupied Housing Total Student Occupied Low- Density Dwellings Student Occupied Housing 7 Total Permanent and Student Housing Permanent Person Per Unit (PPU) Mid 2011 Mid 2017 Mid 2022 Mid 2027 Mid 2031 Mid Mid 2017 Mid Mid 2022 Mid Mid , ,730 16, ,670 23,685 5,425 8, ,520 1,401 4,925 6,326 43, , ,300 17, ,834 24,441 5,942 11, ,826 4,501 2,866 7,367 49, , ,300 17, ,238 26,194 6,848 12, ,923 4,991 2,636 7,627 53, , ,500 18, ,848 28,059 7,375 14, ,973 5,511 2,386 7,897 57, , ,000 18, ,770 28,953 7,646 16, ,165 6,023 2,144 8,167 61, Incremental Growth 9,156 9, , , ,306 2,059 3,100-2,059 1,041 5,347 9,646 10, ,404 1, , , ,357 19,490 20, ,014 3,618 1,433 3, , , ,677 Mid Mid ,697 27,700 1,236 28,936 4,512 1,704 5, , , ,139 Source: Forecast is derived from the egion of Waterloo Offical Plan by, Census Undercount estimated at approximately 4%. Note: Population Including the Undercount has been rounded. 2. Off-campus student population is an estimate/forecast of students that live off-campus and may not be captured in Census households and reside temporarily in the City of Waterloo for their studies. 3. Includes townhomes and apartments in duplexes. 4. Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 5. epresents units which are converted from student occupied dwellings into permanent occupied households 6. Student purpose housing includes housing primarily for the student market growth is based on analysis of student purpose built housing by the City of Waterloo. 7. epresents an estimate/forecast of housing that is not captured in the Census households.

22 3. Planning Period Page 3-5 Short- 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, recreation and libraries, to a 10-year planning horizon. Services such as water, wastewater and fire utilize a long-term forecast period. 4. Population in New Units (Appendix A - Schedules 2 through 6) The number of housing units to be constructed in the City of Waterloo during the short-term (10-year) and long-term periods (15-year) is presented on Figure 3-2. Over the 15-year forecast period, the City is anticipated to average approximately 756 new permanent residents housing units (exclude student housing) per year and 53 off-campus student housing units annually. 1 Population in new units is derived from Schedules 3, 4, 5 and 6, which incorporate historical development activity, anticipated units (see unit mix discussion) and average persons per unit by dwelling type for new units. Schedule 8 summarizes the average number of persons per unit (P.P.U.) for 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. by dwelling type are as follows: o Low density: 3.25 o Medium density: 2.35 o High density: 1.88 Schedules 3 through 6 summarize the gross and net population increase of permanent and off-campus student housing over the forecast period. These schedules assume conversions of low density student occupied housing in the mature neighbourhoods to permanent resident occupancy. Over the period, it is forecast that 2,350 permanent residents will be occupied in 722 low density housing units previously occupied by students. Population in new off-campus student housing is summarized in Schedules 3b, 4b, 5b and 6b which has been derived from a review of historical development activity, anticipated off-campus student housing demand and average P.P.U. trends by dwelling type for new off-campus student housing units. The new unit P.P.U. for off-campus student housing 1 Adjusted for student housing conversions to permanent occupancy between 2017 and 2031 (approximately 722 units).

23 has been assumed at It is anticipated that new housing for offcampus students will be in the form of apartments. 5. xisting Units and Population Change (Appendix A - Schedules 2 through 6) Page 3-6 xisting households as of 2017 are based on the 2016 Census households, plus estimated residential units constructed between 2011 and 2017, assuming a 6-month lag between construction and occupancy (see Schedule 3). Based on the 2011 and 2016 census, the number of total private dwellings increased by 3,110 units over the 2011 to 2016, while the occupied private dwellings increased by 2,875 units. The decline in average occupancy levels for existing housing units is calculated in Schedules 2 through 6, by aging the existing population over the forecast period. The forecast population decline in existing permanent residential households (excluding students) over the 2017 to 2031 forecast period is estimated at approximately 2,150.

24 Housing Units Page 3-7 Figure 3-2 City of Waterloo Annual Housing Forecast Figure A-1 1,800 Annual Housing Forecast¹ 1,600 1,474 1,462 1,539 1,440 1,431 1,400 1,288 1,200 1,164 1,150 1, Years Historical Student Purpose Built Housing Low Density Medium Density High Density Historical Average

25 6. mployment (Appendix A, Schedules 10a, 10b and 10c) Page 3-8 mployment 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 10a. The 2011 employment base is comprised of the following sectors: o 90 primary (less than 1%); o 3,460 work at home employment (approx. 5%); o 18,820 industrial (approx. 28%); o 30,600 commercial/population-related (approx. 45%); and o 14,680 institutional (approx. 22%). The 2011 employment base by usual place of work, including work at home, is approximately 67,330 jobs. An additional 3,545 jobs have been identified for City of Waterloo 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 71,175. Schedule 10b, 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 employment and gross floor area (G.F.A.) related to the work (i.e. retail and accommodation sectors generated from construction labour). Furthermore, since these employees have no fixed place of work address, they cannot be captured in the non-residential 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. Total employment for City of Waterloo (excluding work at home and no fixed place of work employment) is anticipated to reach approximately mployment is based on Statistics Canada 2011 Places of Work mployment 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.

26 76,750 by 2027 and 79,330 by This represents an employment Page 3-9 increase of approximately 9,280 and 11,860 additional jobs over the 10- year and 15-year forecast periods, respectively. 7. Non-esidential Sq.ft. stimates (Gross Floor Area (G.F.A.)), Appendix A, Schedule 10b) Square footage estimates were calculated in Schedule 10b based on the following employee density assumptions: 1 o 1,000 sq.ft. per employee for industrial; o 375 sq.ft. per employee for commercial/population-related; and o 600 sq.ft. per employee for institutional employment. The City-wide incremental non-residential G.F.A. increase is anticipated to increase by approximately 5,044,100 sq.ft. over the 10-year forecast period and 6,304,100 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: o industrial approx. 26%; o commercial/population-related approx. 39%; and o institutional approx. 35%. 1 Based on employment surveys.

27 Page The Approach to Calculation of the Charge 4.1 Introduction This chapter addresses the requirements of s.s.5(1) of the D.C.A. with respect to the establishment of the need for service which underpins the development charge calculation. These requirements are illustrated schematically in Figure Services Potentially Involved Table 4-1 lists the full range of City 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. as being ineligible for inclusion in development charges. These are shown as ineligible on Table 4-1. 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). Services which are potentially eligible for inclusion in the City s development charge are indicated with a Yes. 4.3 Increase in the Need for Service The development charge 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 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 City 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. 4.4 Local Service Policy 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.

28 Page 4-2 Figure 4-1 The Process of Calculating a Development Charge under the D.C.A., 1997 The Process of Calculating a Development Charge under the Act that must be followed Anticipated Development 1. Tax Base, User ates, etc. 2. Ineligible Services stimated Increase in Need for Service Ceiling e: Increased Need Non-Transit Services Historic Service Standard 4a. Subdivision Agreements and Consent Provisions 8. Specified Local Services Needs That Will Be Met 5. Transit Services Forward-looking Service Standard 4b. D.C. Needs By Service 9. 1 xamination of the Long-term Capital and Operating Costs for Capital Infrastructure 6. Asset Management Plan for All Capital Projects to be Funded by D.C.s 7. Less: Uncommitted xcess Capacity 10. Non-Transit Services Financially Sustainable 7a. Transit Services Detailed equirements 7b. 2 Less: Benefit To xisting Development Less: Grants, Subsidies and Other Contributions 12. Financing, Inflation and Investment Considerations 15. D.C. Net Capital Costs Costs for new development vs. existing development for the term of the by-law and the balance of the period 14. Amount of the Charge By Type of Development (including apportionment of costs - residential and non-residential) Less: 10% Where Applicable D.C. By-law(s) Spatial Applicability Consideration of exemptions, phase-ins, etc.

29 Page 4-3 Table 4-1 Categories of Municipal Services to be Addressed as Part of the Calculation Categories of Municipal Services ligibility for Inclusion in the D.C. Calculation Service Components Maximum Potential D.C. ecovery % 1. Services elated to a Highway Yes Yes Yes No Yes Yes Yes 1.1 Arterial roads 1.2 Collector roads 1.3 Bridges, Culverts and oundabouts 1.4 Local municipal roads 1.5 Traffic signals 1.6 Sidewalks and streetlights 1.7 Active Transportation Other Transportation Services n/a n/a Yes Yes Yes Yes n/a n/a 2.1 Transit vehicles 1 & facilities 2.2 Other transit infrastructure 2.3 Municipal parking spaces - indoor 2.4 Municipal parking spaces - outdoor 2.5 Works Yards 2.6 olling stock Ferries 2.8 Airport Stormwater Drainage and Control Services Yes Yes Yes 3.1 Main channels and drainage trunks 3.2 Channel connections 3.3 etention/detention ponds Fire Protection Services Yes Yes Yes 4.1 Fire stations 4.2 Fire pumpers, aerials and rescue vehicles Small equipment and gear with 7+ year life time *same percentage as service component to which it pertains computer equipment excluded throughout

30 Page 4-4 Categories of Municipal Services ligibility for Inclusion in the D.C. Calculation Service Components Maximum Potential D.C. ecovery % 5. Outdoor ecreation Services (i.e. Parks and Open Space) Ineligible Yes Yes Yes Yes Yes 5.1 Acquisition of land for parks, woodlots and.s.a.s 5.2 Development of area municipal parks 5.3 Development of district parks 5.4 Development of municipal-wide parks 5.5 Development of special purpose parks 5.6 Parks rolling stock 1 and yards Indoor ecreation Services Yes Yes 6.1 Arenas, indoor pools, fitness facilities, community centres, etc. (including land) 6.2 ecreation vehicles and equipment Library Services Yes No Yes 7.1 Public library space (incl. furniture and equipment) 7.2 Library vehicles¹ 7.3 Library materials lectrical Power Services Ineligible Ineligible Ineligible 8.1 lectrical substations 8.2 lectrical distribution system 8.3 lectrical system rolling stock Provision of Cultural, ntertainment 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 Wastewater Services n/a Yes n/a Yes 10.1 Treatment plants 10.2 Sewage trunks 10.3 Local systems 10.4 Vehicles and equipment with 7+ year life time

31 Page 4-5 Categories of Municipal Services 11. Water Supply Services 12. Waste Management Services 13. Police Services 14. Homes for the Aged ligibility for Inclusion in the D.C. Calculation n/a Yes n/a Yes Ineligible Ineligible n/a n/a n/a n/a n/a n/a n/a 15. Child Care n/a n/a 16. Health n/a n/a 17. Social Housing 18. Provincial Offences Act (P.O.A.) 19. Social Services 20. Ambulance n/a n/a 21. Cemeteries Yes Yes 22. Hospital Provision 1 with 7+ year life time Service Components 11.1 Treatment plants 11.2 Distribution systems 11.3 Local systems 11.4 Vehicles and equipment Landfill collection, transfer vehicles and equipment 12.2 Landfills and other disposal facilities 12.3 Waste diversion facilities 12.4 Waste diversion vehicles and equipment Police detachments 13.2 Police rolling stock Small equipment and gear 14.1 Homes for the aged space 14.2 Vehicles Child care space 15.2 Vehicles Health department space 16.2 Health department vehicles¹ Maximum Potential D.C. ecovery % n/a 17.1 Social Housing space 90 n/a 18.1 P.O.A. space 90 n/a 19.1 Social service space Ambulance station space 20.2 Vehicles Cemetery facilities 21.2 Cemetery equipment Ineligible 23.1 Hospital capital contributions

32 Page 4-6 Categories of Municipal Services 23. Provision of Headquarters for the General Administration of Municipalities and Area Municipal Boards 24. Other Services 1 with a 7+ year life time ligibility for Inclusion in the D.C. Calculation Ineligible Ineligible Ineligible Yes Yes Service Components 23.1 Office space 23.2 Office furniture 23.3 Computer equipment 24.1 Studies in connection with acquiring buildings, rolling stock, materials and equipment, and improving land 2 and facilities, including the D.C. background study cost 24.2 Interest on money borrowed to pay for growth-related capital 2 same percentage as service component to which it pertains Maximum Potential D.C. ecovery % ligibility for Inclusion in the D.C. Calculation Yes No n/a Ineligible Description Municipality provides the service service has been included in the D.C. calculation. Municipality provides the service service has not been included in the D.C. calculation. Municipality does not provide the service. Service is ineligible for inclusion in the D.C. calculation. 4.5 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 egulation sets out the way in which such costs are to be presented. These requirements are outlined below.

33 These estimates involve capital costing of the increased services discussed above. Page 4-7 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 development charge background study. In order for an increase in need for service to be included in the D.C. calculation, City 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 Councilapproved Official Plan, capital forecast or similar expression of the intention of Council (O.eg. 82/98 s.3). The capital program contained herein reflects the City s approved and proposed capital budgets and master servicing/needs studies. 4.6 Treatment of Credits Section 8 para. 5 of O.eg. 82/98 indicates that a development charge 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 egulation indicates that...the value of the credit cannot be recovered from future development charges, if the credit pertains to an ineligible service. This implies that a credit for eligible services can be recovered from future development charges. 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 has no outstanding credits that are required to be included in the D.C. calculations undertaken within this study. 4.7 ligible Debt and Committed xcess Capacity Section 66 of the D.C.A. states that, for the purposes of developing a development charge by-law, a debt incurred with respect to an eligible service may be included as a

34 Page 4-8 capital cost, subject to any limitations or reductions in the Act. Similarly, s.18 of O.eg. 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 development charges or other similar charges; for example, this may have been done as part of previous development charge processes. It is noted that projects which have been debentured to-date and to which the principal and interest costs need to be recovered are included within the cash-flow analysis. 4.8 xisting eserve 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. For services which are subject to a per capita based, service level cap, the reserve fund balance should be applied against the development-related costs for which the charge was imposed, once the project is constructed (i.e. the needs of recent growth). This cost component is distinct from the development-related costs for the next 10-year period, which underlie the D.C. calculation herein. The alternative would involve the City spending all reserve fund monies prior to renewing each by-law, which would not be a sound basis for capital budgeting. Thus, the City will use these reserve funds for the City s cost share of applicable developmentrelated projects, which are required but have not yet been undertaken, as a way of directing the funds to the benefit of the development which contributed them (rather than to future development, which will generate the need for additional facilities directly proportionate to future growth).

35 Page 4-9 The City s Development Charge eserve Fund Balance 1 by service at December 31, 2016 is shown below. We have reduced the balances to reflect the current commitments to each reserve fund based on the City s prior years (2016 and prior) capital budgets for which capital works are currently underway. The adjusted reserve fund balances are rationalized as part of the D.C. calculations (Chapter 5): Service December 31, 2016 Less Commitments Adjusted Balance (December 31, 2016) Services elated to a Highway $ 12,286, $ 6,196, $ 6,089,741 Fire Protection Services $ 308, $ - $ 308,784 Parks and ecreation $ 13,968, $ 348, $ 13,620,634 Library Services $ 3,080, $ 256, $ 2,823,840 Growth Studies $ 745, $ 384, $ 360,394 ngineering Studies $ 988, $ 510, $ 477,732 Parking $ 2,375, $ - $ 2,375,502 Public Works $ (1,283,857.11) $ - $ (1,283,857) Cemeteries $ 23, $ 2, $ 20,808 Stormwater Drainage and Control Services $ 2,015, $ 216, $ 1,798,573 Water Supply and Wastewater Services $ 7,309, $ 5,511, $ 1,797,811 Total $ 41,818,493 $ 13,428,532 $ 28,389,962 Note: Amounts in brackets are Deficit balances. 4.9 Deductions The D.C.A. 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 10% reduction for certain services. The requirements behind each of these reductions are addressed as follows: eduction equired by Level of Service Ceiling This is designed to ensure that the increase in need included in 4.3 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 Municipality over the 10-year period immediately preceding the preparation of the background study O.eg (s.4) goes further to indicate that both the quantity and quality of a 1 eserve balance to be combined with Administration Studies.

36 Page 4-10 service shall be taken into account in determining the level of service and the average level of service. 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 eduction for Uncommitted xcess 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 4.6). xcess 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 eduction for Benefit to xisting Development This step involves a further reduction in the need, by the extent to which such an increase in service would benefit existing development. The level of services cap in 4.4 is related, but is not the identical requirement. Sanitary, storm and water trunks are highly localized to growth areas and can be more readily allocated in this regard than other services such as services related to a highway, 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

37 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. Page 4-11 In the case of services such as recreation facilities, community parks, libraries, etc., the service is typically provided on a City-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. ven 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 eduction 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 (including direct developer contributions required due to the local service policy) made or anticipated by Council and in accordance with various rules such as the attribution between the share related to new vs. existing development. That is, some grants and contributions may not specifically be applicable to growth or where Council targets fundraising as a measure to offset impacts on taxes (O.eg s.6) The 10% eduction 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, waste water services, storm water drainage and control services, services related to a highway, police and fire protection services. The primary services to which the 10% reduction does apply include services such as parks, recreation, libraries, childcare/social services, the Provincial Offences Act, ambulance, homes for the aged, health and transit. 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 costs sheets in Chapter 5.

38 Page Municipal-Wide vs. Area ating This step involves determining whether all of the subject costs are to be recovered on a uniform municipal-wide basis or whether some or all are to be recovered on an areaspecific basis. Under the amended D.C.A., it is now mandatory to consider area-rating of services (providing charges for specific areas and services), however, it is not mandatory to implement area-rating. Further discussion is provided in Section Allocation of Development This step involves relating the costs involved to anticipated development for each period under consideration and using allocations between residential and non-residential development and between one type of development and another, to arrive at a schedule of charges Asset Management The new legislation now requires that a D.C. Background Study must include an Asset Management Plan (s. 10 (2)c.2). The asset management plan must deal with all assets that are proposed to be funded, in whole or in part, by D.C.s. The current regulations provide very extensive and specific requirements for the asset management plan related to transit services (as noted in the subsequent subsection) however, are silent with respect to how the asset management plan is to be provided for all other services. As part of any asset management plan, the examination should be consistent with the municipality s existing assumptions, approaches and policies on the asset management planning. This examination has been included in Appendix F Transit The most significant changes to the Act relate to the transit service. These changes relate to four areas of the calculations, as follows: A. Transit no longer requires the statutory 10% mandatory deduction from the net capital cost (section 5.2.(i) of the D.C.A.). B. The Background Study requires the following in regard to transit costs (as per section 8(2) of the egulations): 1. The calculations that were used to prepare the estimate for the planned level of service for the transit services, as mentioned in subsection 5.2 (3) of the Act.

39 Page An identification of the portion of the total estimated capital cost relating to the transit services that would benefit, i. the anticipated development over the 10-year period immediately following the preparation of the background study, or ii. the anticipated development after the 10-year period immediately following the preparation of the background study. 3. An identification of the anticipated excess capacity that would exist at the end of the 10-year period immediately following the preparation of the background study. 4. An assessment of ridership forecasts for all modes of transit services proposed to be funded by the development charge over the 10-year period immediately following the preparation of the background study, categorized by development types, and whether the forecasted ridership will be from existing or planned development. 5. An assessment of the ridership capacity for all modes of transit services proposed to be funded by the development charge over the 10-year period immediately following the preparation of the background study. C. A new forward-looking service standard (as per 6.1(2) of the egulations): 1. The service is a discrete service. 2. No portion of the service that is intended to benefit anticipated development after the 10-year period immediately following the preparation of the background study may be included in the estimate. 3. No portion of the service that is anticipated to exist as excess capacity at the end of the 10-year period immediately following the preparation of the background study may be included in the estimate. D. A very detailed asset management strategy and reporting requirements (section 6.1(3) of the egulation) that includes lifecycle costs, action plans that will enable the assets to be sustainable, summary of how to achieve the proposed level of service, discussion on procurement measures and risk. The City currently, and in the near future, does not intend to provide for transit services. Therefore, the above calculations and reporting requirements are not required.

40 Page Development Charge ligible Cost Analysis by Service 5.1 Introduction This chapter outlines the basis for calculating eligible costs for the D.C. to be applied on a uniform basis. In each case, the required calculation process set out in s.5(1) paragraphs 2 to 8 in the D.C.A. and described in Chapter 4, was followed in determining D.C. eligible costs. The nature of the capital projects and timing identified in the Chapter reflects Council s current intention. However, over time, City 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. A listing of the capital works, along with a map of the related construction areas is located in Appendix H of this report. 5.2 Service Levels and 10-Year Capital Costs for D.C. Calculation This section evaluates the development-related capital requirements for all of the softer services over a 10-year planning period. ach 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 Parking The City currently provides 1,794 parking spaces and 4 pay and display machines. This equates to $823/capita in parking services which provides $16,705,777 in D.C. eligible funding over the 10-year forecast period. The City has identified a need for additional parking spaces in the future and have included an Uptown Parking xpansion project with an estimated cost of $17,860,500. After the 10% mandatory deduction of $1,786,050 and reserve adjustment of $2,375,502, the net growth-related amount of $13,698,948 has been included in the D.C. calculations. The growth-related costs for parking have been allocated 69% residential and 31% nonresidential based on the incremental growth in population to employment, for the 10- year forecast period.

41 Page 5-2 City of Waterloo Service:Parking Spaces Prj.No Less: Less: Potential DC ecoverable Cost Grants, Subsidies and Gross Capital Post Other (e.g. Other Net Capital Benefit to Other esidential Timing (year) Cost stimate Period Subtotal 10% Deductions Cost xisting Contributions Total Share (2017$) Benefit Statutory Development Attributable to Deduction) New Development % 31% Increased Service Needs Attributable to Anticipated Development Non- esidential Share 1 Uptown Parking xpansion General ,860,500-17,860, ,860,500 1,786,050 16,074,450 11,091,371 4,983,080 2 eserve Adjustment - 2,375,502 (2,375,502) - (2,375,502) (1,639,096) (736,406) Total 17,860, ,860,500 2,375,502-15,484,998 1,786,050 13,698,948 9,452,274 4,246,674

42 Page Parks and ecreation The City currently has 456 hectares of parkland within its jurisdiction. This parkland consists of various sized parks which includes neighbourhood parks, community parks, major parks, linear parks and special agreement parks. The City has sustained the current level of service over the historical 10-year period ( ), with an average of 3.7 hectares of parkland per 1,000 population. The City also provides 2.2 kilometres of trails per 1,000 population. Including parkland, parkland amenities (e.g. ball diamonds, playground equipment, soccer fields, etc.), and park trails, the level of service provided is approximately $1,211 per capita. When applied over the forecast period, this average level of service translates into a D.C.-eligible amount of $24,592,167. Based on the projected growth over the 10-year forecast period, the City has identified $34,292,460 in future growth capital costs for parkland development. These projects include, the development of additional parks, trails and park amenities. Deductions for existing benefit of $18.81 million and post period benefit of $1.45 million have been made. In addition, the adjusted D.C. reserve fund balance of $6.81 million has been deducted from the calculations. The net growth capital cost, after the mandatory 10% deduction, is $11,954,840 and has been included in the D.C. With respect to recreation facilities, there are currently 674,286 sq.ft. of space that services the City. The average historical level of service for the previous ten years has been approximately 5.62 sq.ft. of space per capita or an investment of $1,772 per capita. Based on this service standard, the City would be eligible to collect $35,994,656 from D.C.s for facility space. The City has identified the need for new recreation facility space as well an addition to the Waterloo Memorial ecreation Complex. The gross capital cost of these projects is $26,927,863, with $138,450 benefiting existing development and $2,702,114 to represent the park related portion that is to be funded from cash-in-lieu of parkland. Further, a reduction of $6,810,317 has been made to reflect the adjusted balance in the D.C. reserve fund. Therefore, the net growth capital cost, after the mandatory 10% deduction, of $14,868,252 has been included in the development charge. As the predominant users of parks and recreation tend to be residents of the City, the forecast growth-related costs have been allocated 95% to residential and 5% to nonresidential.

43 Page 5-4 City of Waterloo Service:Outdoor ecreation Prj.No From Parks ZIP file (from Michael) Less: Less: Potential DC ecoverable Cost Grants, Gross Capital Subsidies and Increased Service Needs Attributable to Anticipated Development Other (e.g. Non- Cost Post Period Other Net Capital Benefit to Other esidential Timing (year) Subtotal 10% esidential stimate Benefit Deductions Cost xisting Contributions Total Share Statutory Share (2017$) Development Attributable to Deduction) New Development % 5% Outdoor Sports Fields - quipment Upgrades ,000-27,000 24,000 3, ,700 2, Outdoor Sports Fields - quipment Upgrades ,000-27,000 24,000 3, ,700 2, Outdoor Sports Fields - quipment Upgrades ,000-27,000 24,000 3, ,700 2, Outdoor Sports Fields - quipment Upgrades ,000-27,000 24,000 3, ,700 2, Outdoor Sports Fields - quipment Upgrades ,000-27,000 24,000 3, ,700 2, Park Amenity Upgrades , , , ,400 17, , ,257 7,803 2 Park Amenity Upgrades , , , ,700 16, , ,529 7,502 2 Park Amenity Upgrades , , , ,700 16, , ,529 7,502 2 Park Amenity Upgrades , , , ,700 16, , ,529 7,502 2 Park Amenity Upgrades , , , ,700 16, , ,529 7,502 2 Park Amenity Upgrades , , IM Park Ball Diamond Amenities , , ,000 79,000 7,900 71,100 67,545 3,555 3 IM Park Ball Diamond Amenities , , ,200 75,800 7,580 68,220 64,809 3,411 4 Action Sports Facility - Albert McCormick Arena Skatepark , , , ,700 18, , ,629 8,402 4 Action Sports Facility - Albert McCormick Arena Skatepark , ,000 53,300 66,700 6,670 60,030 57,029 3,002 5 Leash Free Dog Park ,000-44,000-44,000 4,400 39,600 37,620 1,980 5 Leash Free Dog Park , , ,000 15, , ,380 7,020 6 Mary Allen Park , , , ,600 32, , ,098 14,742 7 Northdale Parkland and Public Space edevelopment ,750,000-1,750,000 97,200 1,652, ,280 1,487,520 1,413,144 74,376 7 Northdale Parkland and Public Space edevelopment ,750,000-1,750,000 97,200 1,652, ,280 1,487,520 1,413,144 74,376 8 Parkland/Sportsfield Partnerships with School Boards , ,000 66,700 83,300 8,330 74,970 71,222 3,749 9 Splash Pad - ast , , ,000 64, , ,200 28, Splash Pad - West , , ,000 58, , ,030 26, Vista Hills Programmable Soccer Field - Partnership with WDSB , , ,000 35, , ,250 15, Outdoor Sports Field Strategy Implementation , , , ,000 18, , ,740 8, Outdoor Sports Field Strategy Implementation ,430-78,430 35,600 42,830 4,283 38,547 36,620 1, Outdoor Sports Field Strategy Implementation , , , ,000 15, , ,250 6, Outdoor Sports Field Strategy Implementation ,500-88,500 39,300 49,200 4,920 44,280 42,066 2, Outdoor Sports Field Strategy Implementation , , , ,000 15, , ,250 6, Outdoor Sports Field Strategy Implementation ,500-88,500 39,300 49,200 4,920 44,280 42,066 2, Outdoor Sports Field Strategy Implementation , , , ,000 15, , ,250 6, Outdoor Sports Field Strategy Implementation ,500-88,500 39,300 49,200 4,920 44,280 42,066 2, Outdoor Sports Field Strategy Implementation , , , ,000 15, , ,250 6, Outdoor Sports Field Strategy Implementation ,500-88,500 39,300 49,200 4,920 44,280 42,066 2,214

44 Page 5-5 City of Waterloo Service:Outdoor ecreation Prj.No Less: Less: Potential DC ecoverable Cost Grants, Gross Capital Subsidies and Increased Service Needs Attributable to Anticipated Development Other (e.g. Non- Cost Post Period Other Net Capital Benefit to Other esidential Timing (year) Subtotal 10% esidential stimate Benefit Deductions Cost xisting Contributions Total Share Statutory Share (2017$) Development Attributable to Deduction) New Development % 5% 13 Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Park Signage eplacement Program - City Wide ,000-11,000 9,800 1, ,080 1, Playground Upgrades-City Wide ,500-94,500 84,000 10,500 1,050 9,450 8, Playground Upgrades-City Wide , ,250 90,000 11,250 1,125 10,125 9, Playground Upgrades-City Wide , ,250 90,000 11,250 1,125 10,125 9, Playground Upgrades-City Wide , ,000 96,000 12,000 1,200 10,800 10, Playground Upgrades-City Wide , ,000 96,000 12,000 1,200 10,800 10, Playground Upgrades-City Wide , , ,000 13,500 1,350 12,150 11, Playground Upgrades-City Wide , , ,000 13,500 1,350 12,150 11, Playground Upgrades-City Wide , , ,000 16,500 1,650 14,850 14, Playground Upgrades-City Wide , , ,000 16,500 1,650 14,850 14, Sportsfield Upgrades-City Wide ,240-55,240 49,100 6, ,526 5, Sportsfield Upgrades-City Wide ,240-55,240 49,100 6, ,526 5, Sportsfield Upgrades-City Wide ,240-55,240 49,100 6, ,526 5, Sportsfield Upgrades-City Wide ,240-55,240 49,100 6, ,526 5, Sportsfield Upgrades-City Wide ,240-55,240 49,100 6, ,526 5, Waterloo Park - Master Plan Implementation , , , ,500 11, ,050 97,898 5, Waterloo Park - Master Plan Implementation , , , ,830 15, , ,090 7, Waterloo Park - Master Plan Implementation , , , ,600 22, , ,323 10, Waterloo Park - Master Plan Implementation , , , ,700 31, , ,649 13, Waterloo Park - Master Plan Implementation , , , ,530 31, , ,488 14, Waterloo Park - Master Plan Implementation , , , ,700 33, , ,734 15, Waterloo Park - Master Plan Implementation , , , ,230 37, , ,402 16, Waterloo Park - Master Plan Implementation , , , ,230 37, , ,402 16, Waterloo Park - Master Plan Implementation , , , ,400 33, , ,057 15, Waterloo Park - Master Plan Implementation , , , ,230 37, , ,402 16, Park Strategy Implementation ,000-28,000 4,666 23,334 2,333 21,001 19,951 1, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6, Park Strategy Implementation , ,000 26, ,335 13, , ,001 6,000

45 Page 5-6 City of Waterloo Service:Outdoor ecreation Prj.No Less: Less: Potential DC ecoverable Cost Grants, Gross Capital Subsidies and Increased Service Needs Attributable to Anticipated Development Other (e.g. Non- Cost Post Period Other Net Capital Benefit to Other esidential Timing (year) Subtotal 10% esidential stimate Benefit Deductions Cost xisting Contributions Total Share Statutory Share (2017$) Development Attributable to Deduction) New Development % 5% 18 Heritage Green Park ,200,000-2,200, ,300 1,466, ,670 1,320,030 1,254,029 66, Splash Pad - North , , ,000 64, , ,200 28, Westmount Sports Park Pedestrian Bridge , ,000 90, ,000 18, , ,900 8, Westmount Sports Park Pedestrian Bridge ,147,500 1,147, From ng-water-sewer-storm Transporation zip file (Transportation Portion) 21 Hydro Corridor Trail - South of Columbia St ,500-67,500-67,500 6,750 60,750 57,713 3, Hydro Corridor Trail - South of Columbia St , , ,500 49, , ,073 22, Trails in new Development Areas - NW Waterloo , , ,000 25, , ,750 11, Trails in new Development Areas - NW Waterloo , , ,000 25, , ,750 11, Trails in new Development Areas - NW Waterloo , , ,000 25, , ,750 11, Trails in new Development Areas - NW Waterloo , , ,000 25, , ,750 11, Trails in new Development Areas - NW Waterloo , , ,000 25, , ,750 11, Trails in new Development Areas - NW Waterloo , , ,000 25, , ,750 11, Trails in new Development Areas - NW Waterloo , , ,000 25, , ,750 11, City Wide - Var Neighborhood New Park Development ,280-91,280-91,280 9,128 82,152 78,044 4, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, City Wide - Var Neighborhood New Park Development ,000-50,000-50,000 5,000 45,000 42,750 2, Uptown Neighbourhood -Public Space Additions , , ,000 55,000 5,500 49,500 47,025 2, Uptown Neighbourhood -Public Space Additions , , ,000 55,000 5,500 49,500 47,025 2, Uptown Neighbourhood -Public Space Additions , , ,000 55,000 5,500 49,500 47,025 2,475 From Single Project Sheets 25 Waterloo Park - New ast-west Park Crossing , , , ,000 48, , ,400 21, Waterloo Park - New Festival Area Implementation ,510,000-3,510,000 1,560,000 1,950, ,000 1,755,000 1,667,250 87, Waterloo Park - New Festival Area Implementation ,106,000-2,106, ,000 1,170, ,000 1,053,000 1,000,350 52, eserve Fund Adjustment ,810,317 (6,810,317) - (6,810,317) (6,469,801) (340,516) Total 34,292,460 1,447,500-32,844,960 18,805,103-14,039,857 2,085,017 11,954,840 11,357, ,742

46 Page 5-7 City of Waterloo Service:Indoor ecreation Facilities Prj.No Increased Service Needs Attributable to Anticipated Development Timing (year) Gross Capital Cost stimate (2017$) Post Period Benefit Other Deductions Net Capital Cost Benefit to xisting Development Less: Less: Potential DC ecoverable Cost Grants, Subsidies and Other Contributions Attributable to New esidential Share Non- esidential Share Development* 95% 5% 1 West Side ecreation Facility-Land Acquistion ,284,144-5,284,144-2,702,114 2,582, ,203 2,323,827 2,207, ,191 2 West Side ecreation Facility Development ,122,940-7,122,940-7,122, ,294 6,410,646 6,090, ,532 3 ecreation and Leisure Services Master Plan Implementation , , ,450 51,200 5,120 46,080 43,776 2,304 4 Waterloo Memorial ecreation Complex Facility Addition and Space Conversion ,433,113-1,433,113-1,433, ,311 1,289,802 1,225,312 64,490 4 Waterloo Memorial ecreation Complex Facility Addition and Space Conversion ,898,016-12,898, ,898,016 1,289,802 11,608,214 11,027, ,411 Subtotal Other (e.g. 10% Statutory Deduction) Total 5 eserve Fund Adjustment 6,810,317 (6,810,317) - (6,810,317) (6,469,801) (340,516) Total 26,927, ,927,863 6,948,767 2,702,114 17,276,982 2,408,730 14,868,252 14,124, ,413 *The contribution amount of $2,486,500 was from the cash-in-lieu of parkland reserve to fund the portion of land related to parks

47 Page Library Services The City provides a total of 58,612 sq.ft. in library space. Over the past ten years, the average level of service was 0.43 sq.ft. of space per capita or an investment of $133 per capita. Based on the service standard over the past ten years, the City would be eligible to collect a total of $2,700,285 from D.C.s for library facilities. The City has an inventory of library collection items totaling 416,183 currently. These collection items include various materials including books, audio visual materials, electronic resources, subscriptions, etc., all of which have a total value of approximately $12.8 million. Over the past ten years, the average level of service is approximately 3.27 collection items per capita or an investment of $98 per capita. Based on this service standard, the City would be eligible to collect approximately $1,988,048 from D.C.s for library collection items (over the 10-year period). Therefore, the total D.C.-eligible amount for library services is $4,688,333. A new library branch, an expansion and renovation to the main library, as well as other strategic planning implementation projects have been identified for inclusion in the D.C. to service growth. The gross cost of the projects has been included at a total of $17,320,900, with a post period benefit of $11,641,800 and an existing benefit of $444,600. In addition, the adjusted reserve fund balance of $2,823,840 has been applied to reduce the amount required to be recovered from future growth. The net growth capital cost after the mandatory 10% deduction is $1,887,210. Based on the projected growth over the 10-year forecast period ( ), expansion to the collection has been identified for future capital in the amount of $2,195,080. The net growth-related capital cost to be included in the D.C. is $1,975,572 (after the mandatory 10% deduction). While library usage is predominately residential based, there is some use of the facilities by non-residential users, for the purpose of research. To acknowledge this use of the growth-related capital costs have been allocated 95% residential and 5% nonresidential.

48 Page 5-9 City of Waterloo Service:Library Facilities Prj.No Less: Less: Potential DC ecoverable Cost Grants, Gross Subsidies and Other (e.g. Capital Cost Post Period Other Net Capital Benefit to Other esidential Timing (year) Subtotal 10% stimate Benefit Deductions Cost xisting Contributions Total Share Statutory (2017$) Development Attributable to Deduction) New Development % 5% Increased Service Needs Attributable to Anticipated Development Non- esidential Share 1 ast Side Library Branch ,535,200 1,095,900 2,439,300-2,439, ,930 2,195,370 2,085, ,769 1 ast Side Library Branch ,535,200 1,095,900 2,439,300-2,439, ,930 2,195,370 2,085, ,769 2 Strategic Planning Implementation ,000-15,000 11,700 3, ,970 2, Strategic Planning Implementation ,500-67,500 54,000 13,500 1,350 12,150 11, Strategic Planning Implementation ,000-15,000 12,000 3, ,700 2, Strategic Planning Implementation ,000-69,000 55,200 13,800 1,380 12,420 11, Strategic Planning Implementation ,000-15,000 12,000 3, ,700 2, Strategic Planning Implementation ,000-69,000 55,200 13,800 1,380 12,420 11, Main Library xpansion & edevelopment , ,000 44,000 19,600 24,400 2,440 21,960 20,862 1,098 3 Main Library xpansion & edevelopment ,200,000 8,694, , , ,100 28, , ,341 12,650 4 eserve Adjustment 2,823,840 (2,823,840) - (2,823,840) (2,682,648) (141,192) Total 17,320,900 11,641,800-5,679,100 3,268,440-2,410, ,450 1,887,210 1,792,849 94,360

49 Page 5-10 City of Waterloo Service:Library Collection Materials Prj.No Less: Less: Potential DC ecoverable Cost Grants, Gross Subsidies and Post Other (e.g. Capital Cost Other Net Capital Benefit to Other esidential Timing (year) Period Subtotal 10% stimate Deductions Cost xisting Contributions Total Share Benefit Statutory (2017$) Development Attributable to Deduction) New Development % 5% Increased Service Needs Attributable to Anticipated Development Non- esidential Share 1 Book Collection , , ,530 15, , ,833 7,044 1 Book Collection , , ,920 16, , ,007 7,421 1 Book Collection , , ,380 16, , ,110 7,532 1 Book Collection , , ,830 16, , ,205 7,642 1 Book Collection , , ,370 17, , ,086 7,847 1 Book Collection , , ,990 17, , ,616 7,875 1 Book Collection , , ,990 17, , ,616 7,875 1 Book Collection , , ,990 17, , ,616 7,875 1 Book Collection , , ,990 17, , ,616 7,875 1 Book Collection , , ,990 17, , ,616 7,875 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 2 Non Book Collection ,710-48,710-48,710 4,871 43,839 41,647 2,192 Total 2,195, ,195, ,195, ,508 1,975,572 1,876,793 98,779

50 Page Studies The D.C.A. permits the inclusion of studies undertaken to facilitate the completion of the City s capital works program. The City has made provision for the inclusion of new studies undertaken to facilitate this D.C. process, as well as other studies which benefit growth (in whole or in part). The list of studies includes the following: Comprehensive Zoning By-law review; Census Trends; District Plan Updates; Official Plan eviews; Urban Design studies; Asset Management Plan; Other service specific Master Plans & studies; and Development Charge studies. The gross cost of these studies is $6,030,746, of which $1,578,035 is attributable to existing benefit. With a reserve fund balance of $360,394, the net growth-related capital cost, after the mandatory 10% deduction and the application of the existing reserve balance, is $3,647,046 and has been included in the development charge. These costs have been allocated 69% residential and 31% non-residential based on the incremental growth in population to employment for the 10-year forecast period.

51 Page 5-12 City of Waterloo Service:Administration Studies Prj.No Studies Less: Less: Potential DC ecoverable Cost Grants, Gross Subsidies and Post Increased Service Needs Attributable to Anticipated Development Other (e.g. Non- Capital Cost Other Net Capital Benefit to Other esidential Timing (year) Period Subtotal 10% esidential stimate Deductions Cost xisting Contributions Total Share Benefit Statutory Share (2017$) Development Attributable to Deduction) New Development % 31% 1 DC Funded Growth (Affordable Housing) Studies ,000-50,000 11,100 38,900 3,890 35,010 24,157 10,853 2 DC Funded Growth (Development) Studies ,000-50,000 20,800 29,200 2,920 26,280 18,133 8,147 3 DC Funded Growth (Height & Density) Studies ,000-50,000 11,100 38,900 3,890 35,010 24,157 10,853 4 DC Funded Growth (Parking) Studies ,000-50,000 11,100 38,900 3,890 35,010 24,157 10,853 5 DC Funded Growth (Urban Design) Studies ,000-50,000 11,100 38,900 3,890 35,010 24,157 10,853 6 Comprehensive Zoning By-law eview - Legislated eview , ,000 16,700 83,300 8,330 74,970 51,729 23,241 7 Census Trends (for soft services) ,000-5,000-5, ,500 3,105 1,395 8 Heritage Landscape Study and Plan , ,000 9,900 95,100 9,510 85,590 59,057 26,533 8 Heritage Landscape Study and Plan , ,000 12, ,200 12, ,980 75,886 34,094 9 Heritage Landscape Study and Plan - Phase II , ,000 71, ,400 14, ,960 89,672 40, Community Visioning ,000-80,000 13,300 66,700 6,670 60,030 41,421 18, DC Bylaw eview ,000-90,000-90,000 9,000 81,000 55,890 25, DC Bylaw eview , , ,000 13, ,000 80,730 36, DC Bylaw eview , , ,000 13, ,000 80,730 36, DC Funded Growth Studies ,000-62,000-62,000 6,200 55,800 38,502 17, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, DC Funded Growth Studies ,280-30,280-30,280 3,028 27,252 18,804 8, xisting District Plan Updates (for soft services) ,000-16, ,200 1,520 13,680 9,439 4, xisting District Plan Updates (for soft services) ,500-7, , ,413 4,425 1, xisting District Plan Updates (for soft services) ,500-7, , ,413 4,425 1, xisting District Plan Updates (for soft services) ,500-7, , ,413 4,425 1, xisting District Plan Updates (for soft services) ,500-7, , ,413 4,425 1, xisting District Plan Updates (for soft services) ,500-7, , ,413 4,425 1, xisting District Plan Updates (for soft services) ,500-7, , ,413 4,425 1, xisting District Plan Updates (for soft services) ,500-7, , ,413 4,425 1, xisting District Plan Updates (for soft services) ,000-10, , ,550 5,900 2, xisting District Plan Updates (for soft services) ,000-10, , ,550 5,900 2, Growth Management Policy , , ,000 10,000 90,000 62,100 27, Natural System Invenotry and Strategy , ,220 93,800 37,420 3,742 33,678 23,238 10, Natural System Invenotry and Strategy , , ,000 56,790 5,679 51,111 35,267 15, New Central esidential District Plan , ,360 39, ,060 10,706 96,354 66,484 29, Official Plan eview - Monitoring , ,000 27, ,900 12, ,010 80,047 35, Official Plan eview - Background esearch , ,000 35, ,400 11, ,960 71,042 31, Official Plan eview - Background esearch , ,000 43, ,100 14, ,990 87,623 39,367

52 Page 5-13 City of Waterloo Service:Administration Studies Prj.No Less: Less: Potential DC ecoverable Cost Grants, Gross Subsidies and Post Increased Service Needs Attributable to Anticipated Development Other (e.g. Non- Capital Cost Other Net Capital Benefit to Other esidential Timing (year) Period Subtotal 10% esidential stimate Deductions Cost xisting Contributions Total Share Benefit Statutory Share (2017$) Development Attributable to Deduction) New Development % 31% 20 eurbanization Initiatives ,750-80,750 9,000 71,750 7,175 64,575 44,557 20, evised rbsville District Plan (for soft services) ,400-86,400 4,320 82,080 8,208 73,872 50,972 22, Tall Building Design Guidelines ,400-86,400-86,400 8,640 77,760 53,654 24, Urban Desing Model ,000-50,000-50,000 5,000 45,000 31,050 13, Urban Desing Model ,000-50,000-50,000 5,000 45,000 31,050 13, Comprehensive Asset Management Plan , , , Comprehensive Asset Management Plan , , , Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11, Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11, Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11, Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11, Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11, Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11, Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11, Comprehensive Asset Management Plan , ,080 83,390 41,690 4,169 37,521 25,889 11,632 ecreation & Parks Studies 25 West Side ecreation Facility Needs Analysis and Feasibility Study , , ,500 40, , , , ec & Leisure Master Plan & ecreational Trends Study , ,600 39, ,250 19, , ,871 54, ec & Leisure Master Plan & ecreational Trends Study , ,800 41, ,750 20, , ,150 57, WMC Facility Development Needs Analysis and Feasibility Study , , ,350 27, , ,508 75, Park Strategy Study , ,000 1, ,450 30, , ,547 86, Park Strategy Study ,000-75,000 12,500 62,500 6,250 56,250 38,813 17,438 Parking Studies 29 Parking Utilization Study ,870 21,870 10,940 10,930 1,093 9,837 6,788 3,049 Library Studies 30 Strategic Plan ,000-6,000 4,680 1, , Study - Library Technology Study ,146-52,146-52,146 5,215 46,931 32,383 14, Study - Library Technology Study ,000-52,000-52,000 5,200 46,800 32,292 14, Study - Library Technology Study ,000-54,000-54,000 5,400 48,600 33,534 15, eserve Fund Adjustment 360,394 (360,394) (360,394) (248,672) (111,722) Total 6,030, ,030,746 1,938,429-4,092, ,271 3,647,046 2,516,462 1,130,584

53 Page Cemeteries With respect to cemeteries, the City provides a total of 10,966 sq.ft. of facility space. Over the past ten years, the average level of service was 0.09 sq.ft. of space per capita or an investment of $32 per capita. In addition to the facility space, the City also maintains 592 Niches which equal $5 per capita. Based on the service standard over the past ten years, the City would be eligible to collect a total of $752,652. Based on the projected growth over the 10-year forecast period ( ), several expansions and additions to the cemetery service have been identified for future capital equaling $1,238,300, of which $1,097,500 benefits existing development. A further deduction has been made in the amount of $20,808 to recognize the December 31, 2016 adjusted D.C. reserve fund balance. The net growth-related capital cost to be included in the D.C. is $105,912 (after the mandatory 10% deduction). These costs have been allocated 100% residential and 0% non-residential based on the predominant use of cemeteries being residents for the 10-year forecast period.

54 Page 5-15 City of Waterloo Service:Cemeteries Prj.No Increased Service Needs Attributable to Anticipated Development Timing (year) Gross Capital Cost stimate (2017$) Post Period Benefit Other Deductions Less: Less: Potential DC ecoverable Cost esidential Share Non- esidential Share Development 100% 0% 1 Parkview Cemetery - xpansion and Development , ,200 74,000 9, ,280 8, Parkview Cemetery - xpansion and Development , , ,500 22,200 2,220 19,980 19, Parkview Cemetery - xpansion and Development , ,700 41,500 5, ,680 4, Parkview Cemetery - xpansion and Development , ,700 41,500 5, ,680 4, Parkview Cemetery - xpansion and Development , , ,300 56,700 5,670 51,030 51, Cemetery xpansion Signage , ,300 11,400 4, ,410 4, Parkview Cemetery - Niche Wall Addition - Parkview Chapel , ,500 20,900 2, ,340 2, Parkview Cemetery - Niche Wall Addition - Parkview Chapel , ,500 20,900 2, ,340 2, Parkview Cemetery - Niche Wall Addition - Parkview Chapel , ,500 20,900 2, ,340 2, Parkview Cremation Dedication Gardens Columbarium Features , ,300 58,900 7, ,660 6, Parkview Cremation Dedication Gardens Columbarium Features , ,300 58,900 7, ,660 6, Parkview Cremation Dedication Gardens Columbarium Features , ,300 58,900 7, ,660 6, Parkview Cremation Dedication Gardens Columbarium Features , ,300 58,900 7, ,660 6, eserve Adjustment ,808 (20,808) 0 (20,808) (20,808) 0 Net Capital Cost Benefit to xisting Development Grants, Subsidies and Other Contributions Attributable to New Subtotal Other (e.g. 10% Statutory Deduction) Total Total 1,238, ,238,300 1,118, ,992 14, , ,912 0

55 5.3 Service Levels and 15-Year Capital Costs for Waterloo s D.C. Calculation Page 5-16 This section evaluates the development-related capital requirements for those services with 15-year capital costs ngineering Studies Growth-related studies have been separated based on the relationship to either soft services (services limited to a 10-year planning horizon as provided in section of this study) and hard services (services that are related to the longer-term (15-year) forecast) as shown in this section. The City has made provisions for the inclusion of studies undertaken related to water, wastewater, stormwater, transportation, and fire to facilitate this D.C. process, as well as other studies which benefit growth (in whole or in part). The gross cost of these studies is $15,205,010, of which $9,710,335 is attributable to existing benefit. With a reserve fund balance of $477,732 and other funding of $194,400, the net growth-related capital cost is $4,822,543 and has been included in the development charge. These costs have been allocated 70% residential and 30% non-residential based on the incremental growth in population to employment for the 15-year forecast period.

56 Page 5-17 City of Waterloo Service:ngineering Studies Prj.No Studies Less: Less: Potential DC ecoverable Cost Grants, Gross Subsidies and Post Increased Service Needs Attributable to Anticipated Development Other (e.g. Non- Capital Cost Other Net Capital Benefit to Other esidential Timing (year) Period Subtotal 10% esidential stimate Deductions Cost xisting Contributions Total Share Benefit Statutory Share (2017$) Development Attributable to Deduction) New Development 2017-Urban 15 Year 70% 30% 1 Transportation Demand Management Guidelines ,000-50,000 26,000 24,000-24,000 16,800 7,200 2 Census Trends (for hard services) ,000-5,000-5,000-5,000 3,500 1,500 3 xisting District Plan Updates (for hard services) ,000-16, ,200-15,200 10,640 4,560 3 xisting District Plan Updates (for hard services) ,500-7, ,125-7,125 4,988 2,138 3 xisting District Plan Updates (for hard services) ,500-7, ,125-7,125 4,988 2,138 3 xisting District Plan Updates (for hard services) ,500-7, ,125-7,125 4,988 2,138 3 xisting District Plan Updates (for hard services) ,500-7, ,125-7,125 4,988 2,138 3 xisting District Plan Updates (for hard services) ,500-7, ,125-7,125 4,988 2,138 3 xisting District Plan Updates (for hard services) ,500-7, ,125-7,125 4,988 2,138 3 xisting District Plan Updates (for hard services) ,500-7, ,125-7,125 4,988 2,138 3 xisting District Plan Updates (for hard services) ,000-10, ,500-9,500 6,650 2,850 3 xisting District Plan Updates (for hard services) ,000-10, ,500-9,500 6,650 2,850 4 evised rbsville District Plan (for hard services) ,400-86,400 4,320 82,080-82,080 57,456 24,624 Multi Modal Transporation 5 apid Transit Station Area Planning , , , , ,800 70,200 6 Station Area Planning Implementation ,900,150-1,900,150 1,120, , , , ,775 6 Station Area Planning Implementation ,900,150-1,900,150 1,120, , , , ,775 6 Station Area Planning Implementation ,900,150-1,900,150 1,120, , , , ,775 Fire 7 Fire escue Services Master Fire Plan ,000-70,000 35,000 35,000 35,000 24,500 10,500 Water Supply and Wastewater 8 New/Update to Sanitary Master Plan , ,000 75, , , ,500 67,500 9 rbsville Subwatershed Study , , , , , ,200 46,800 9 rbsville Subwatershed Study ,800-64,800-32,400 32,400 32,400 22,680 9, Water Master Plan Update , ,000 75, , , ,500 67,500 Storm Drainage and Control Services 11 New/Update to Swm Master Plan , ,000 75, , , ,500 67, Silver Lake Study - A Addendum , , , Silver Lake Study - A Addendum ,406,860-6,406,860 5,029,390 1,377,470 1,377, , , Stormwater Master Plan , , , , , ,250 77, eserve Fund Adjustment 477,732 (477,732) (477,732) (334,412) (143,319) Total 15,205, ,205,010 10,188, ,400 4,822,543-4,822,543 3,375,780 1,446,763

57 Page Fire Protection Services Waterloo currently operates its fire services from 49,099 sq.ft. of facility space, providing for a per capita average level of service of 0.4 sq.ft. per capita or $142 per capita. This level of service provides the City with a maximum D.C.-eligible amount for recovery over the forecast period of $3,968,029. The fire department has a current inventory of 21 vehicles. The total D.C.-eligible amount calculated for fire vehicles over the forecast period is $1,862,214, based on a standard of $67 per capita. The fire department provides 261 items of equipment and gear for the use in fire services. This results in a calculated average level of service for the historical 10-year period of $16 per capita, providing for a D.C.-eligible amount over the forecast period of $445,859 for small equipment and gear. Therefore, the D.C.-eligible amount is $6,276,102. Based on growth-related needs, an expansion to Fire Station #5, along with associated vehicles, and new equipment has been identified to service growth over the forecast period at a cost of $9.9 million. Of this amount, $3.6 million is attributable to growth in the post 2031 period. In addition to this amount, an adjustment to recognize the surplus in the reserve fund of $308,784 has been made. The D.C. calculations results in a net growth-related capital cost of $5,965,216. In addition to the net growth-related capital cost, the repayment of $162,440 of existing growth-related debt has also been captured in the Chapter 6 Table 6-2 of the cashflow analysis. These costs have been allocated 70% residential and 30% non-residential based on the incremental growth in population to employment for the 15-year forecast period.

58 Page 5-19 City of Waterloo Service: Fire Services Less: Potential DC ecoverable Cost Gross Increased Service Needs Attributable to Grants, Subsidies and Timing Capital Cost Post Period Other Net Capital esidential Non-esidential Prj.No Anticipated Development Benefit to Other Contributions (year) stimate Benefit Deductions Cost xisting Total Share Share Attributable to New (2017$) Development Development % 30% 1 Fire Station xpansion (Fire Station #5) ,437,400 3,628,100-4,809, ,809,300 3,366,510 1,442,790 2 New Fire Pumper-escue Quint and quipment ,290, ,290, ,290, , ,000 3 Fire prevention officer equipment, and vehicle , , ,000 31,500 13,500 4 Personal protective equipment and uniforms (New personnel) , , ,700 90,790 38,910 5 eserve Adjustment 308,784 - (308,784) (216,148) (92,635) Total 9,902,100 3,628,100-6,274, ,784-5,965,216 4,175,652 1,789,565

59 Page Services elated to a Highway Waterloo owns and maintains 265 km of arterial, collector, and rural roads, as well as 35 bridges and 587 km of sidewalks and bike lanes. This provides an average level of investment of $2,433 per capita, resulting in a D.C.-eligible recovery amount of $67.9 million over the forecast period. With respect to future needs, the identified road program totals $55,081,020. The capital projects include various works including road improvements and expansions. The surplus in the D.C. reserve fund of $6,089,741 has been deducted. Additional deductions for existing benefit of $20,435,610 and grants, subsidies and other contributions of $7,080,646 have been made resulting in a D.C. eligible amount of $21,475,023 to be recovered over the current forecast period. In addition to these costs, the recovery for the existing debt payments of $7,455,333 has been included in Chapter 6 Table 6-3. These costs are shared between residential and non-residential based on population to employment, resulting in 70% being allocated to residential development and 30% being allocated to non-residential development. The City currently utilizes 95,805 sq.ft. of public works facility space and a fleet that includes 327 vehicles and equipment related to public works. This results in a calculated average level of service for the historical 10-year period of $337 per capita, providing for a D.C.-eligible amount over the forecast period of $9,398,229. xpansions to the fleet expansions as well as additional facility space has been identified as required capital to service growth, the cost of these works is estimated at $7,940,580. In addition to these costs, the D.C. reserve fund deficit of $1,283,857 has also been included. Deductions for existing benefit of $1.01 million were also made. Since the facilities and fleet service both the Parks & recreation services and services related to a highway. A deduction is required to be made to recognize the portion of costs related to parks & recreation which requires a mandatory 10% reduction. Therefore, 50% of the fleet & facilities has been allocated to parks & recreation and 50% to services related to an highway, resulting in a 5% mandatory deduction equal to $346,356 being made. This D.C. eligible amount of $7,864,612 has been included to be recovered over the 15-year forecast period. Due to the public works fleet and facilities servicing both Hard and Soft services, a blended percentage shared between residential and non-residential based on

60 population to employment was used, resulting in 83% being allocated to residential development and 17% being allocated to non-residential development. Page 5-21

61 Page 5-22 City of Waterloo Service: oads Less: Potential DC ecoverable Cost Prj.No Grants, Subsidies Gross Capital Increased Service Needs Attributable to Anticipated Development Timing Post Period Other Net Capital Benefit to and Other esidential Non-esidential Cost stimate (year) Benefit Deductions Cost xisting Contributions Total Share Share (2017$) Development Attributable to New Development 70% 30% From ng-water-sewer-storm Transporation zip file (ngineering Portion) 1 Beaver Creek oad & Conservation Drive econstruction ,576,960-12,576, ,980 3,711,744 8,662,236 6,063,565 2,598,671 2 Bisch Street - rbsville oad to City Limit - econstruction ,200-70,200 15,440 31,590 23,170 16,219 6,951 2 Bisch Street - rbsville oad to City Limit - econstruction , ,540 83, , , ,780 68,048 3 Columbia Street xtension to Wilmot Line (Outstanding Growth elated Component) , ,000-57,400 60,600 42,420 18,180 4 Columbia St-Fischer-Hallman to rbsville d , ,000 56, , , ,500 4 Columbia St-Fischer-Hallman to rbsville d-additional Funding ,144,000-4,144, , ,000 3,146,000 2,202, ,800 5 Country Squire d-glasgow St (township) to 500m ast - oad econstruction , , , ,120 10,620 7,434 3,186 6 West Side mployment Collector ,195,000-2,195,000 1,097,500 1,097, , ,250 6 West Side mployment Collector ,569,250-1,569, , , , ,386 7 Ira Needles Boulevard - By-Pass ,656,400-3,656,400-1,828,200 1,828,200 1,279, ,460 From ng-water-sewer-storm Transporation zip file (Transportation Portion) - oad Projects Only 8 Left Turn Lane-egina St at Bridgeport d , , , ,925 45,825 9 oad Widenings & Intersection Improvements - City Wide ,000-42,000-42,000 29,400 12,600 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6,000 9 oad Widenings & Intersection Improvements - City Wide ,000-20,000-20,000 14,000 6, Bicycle Parking ,000-31,000 31, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Bicycle Parking ,000-30,000 24,000 6,000 4,200 1, Installation of Trail Counters ,000-10,000 10, Installation of Trail Counters ,000-10,000 8,000 2,000 1, Installation of Trail Counters ,000-10,000 8,000 2,000 1, Installation of Trail Counters ,000-10,000 8,000 2,000 1, Installation of Trail Counters ,000-10,000 8,000 2,000 1,

62 Page 5-23 City of Waterloo Service: oads Prj.No Less: Potential DC ecoverable Cost Grants, Subsidies Gross Capital Increased Service Needs Attributable to Anticipated Development Timing Post Period Other Net Capital Benefit to and Other esidential Non-esidential Cost stimate (year) Benefit Deductions Cost xisting Contributions Total Share Share (2017$) Development Attributable to New Development 70% 30% 12 efuge Islands - New City wide - TMP ,000-53,000 43,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, efuge Islands - New City wide - TMP ,000-50,000 40,000 10,000 7,000 3, Sidewalks - New Construction - City Wide , , ,000 31,000 21,700 9, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks - New Construction - City Wide , , ,000 60,000 42,000 18, Sidewalks and Trails associated with LT , , ,000 40,000 28,000 12, Sidewalks and Trails associated with LT , , ,000 40,000 28,000 12, Sidewalks and Trails associated with LT , , ,000 40,000 28,000 12, Sidewalks and Trails associated with LT , , ,000 40,000 28,000 12, Sidewalks and Trails associated with LT , , ,000 40,000 28,000 12, Traffic Calming Implementation - City Wide ,000-81,000 65,000 16,000 11,200 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Traffic Calming Implementation - City Wide ,000-75,000 60,000 15,000 10,500 4, Trails & Bikeways Master Plan Implementation - City Wide ,293,000-1,293, ,000 1,159, , , Trails & Bikeways Master Plan Implementation - City Wide ,048,000-1,048, , , , , Trails & Bikeways Master Plan Implementation - City Wide , ,000 52, , , , Trails & Bikeways Master Plan Implementation - City Wide , ,000 52, , , , Trails & Bikeways Master Plan Implementation - City Wide , ,000 52, , , , Trails & Bikeways Master Plan Implementation - City Wide , ,000 52, , , , Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6, Traffic Calming Studies - TMP , ,000 80,000 20,000 14,000 6,000

63 Page 5-24 City of Waterloo Service: oads Prj.No Less: Potential DC ecoverable Cost Grants, Subsidies Gross Capital Increased Service Needs Attributable to Anticipated Development Timing Post Period Other Net Capital Benefit to and Other esidential Non-esidential Cost stimate (year) Benefit Deductions Cost xisting Contributions Total Share Share (2017$) Development Attributable to New Development 70% 30% 18 Development Driven Upgrades - Core Area - ds ,000-49,000 5,000 44,000 30,800 13, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3, Development Driven Upgrades - Core Area - ds ,000-12,000 1,200 10,800 7,560 3,240 From ng-water-sewer-storm Transporation zip file (Transportation Portion) - oad Cost Less W/WW/SWM DC Amounts 19 Albert Street - Columbia St to University Ave - econstruction , , ,010 57,940 40,558 17, Albert Street - Columbia St to University Ave - econstruction ,547,540-2,547,540 1,624, , , , Batavia Pl - Columbia St to Cul-De-Sac ,530-46,530 28,250 18,280 12,796 5, Batavia Pl - Columbia St to Cul-De-Sac , , , , ,419 80, Caroline St, Albert St & rb St - in conjunction with the egion , , , Hazel St - University Ave to Columbia St & Beech St , ,630 88,160 50,470 35,329 15, Hazel St - University Ave to Columbia St & Beech St ,703,980-2,703,980 1,719, , , , Hickory St - Albert to Hazel St - econstruction ,890-90,890 56,230 34,660 24,262 10, Hickory St - Albert to Hazel St - econstruction ,270,640-1,270, , , , , Hickory St - Lester St to Albert - econstruction ,580-57,580 35,090 22,490 15,743 6, Hickory St - Lester St to Albert - econstruction , , , , ,221 97, King St - Central St to University Ave ,169,400-1,169, , , , , Sunview Street - University Ave to Hickory St. - econstruction ,670-91,670 55,740 35,930 25,151 10, Sunview Street - University Ave to Hickory St. - econstruction ,412,800-1,412, , , , , Union St - King St to Moore Ave ,720-87,720 78,370 9,350 6,545 2, Union St - King St to Moore Ave ,391,520-1,391,520 1,226, , ,521 49, Union St - King St to Moore Ave , , , Young St - King St to Peppler St ,940-60,940 60, Young St - King St to Peppler St , , , Young St - King St to Peppler St ,800-42,800 42, Hickory St - Hazel St to Spruce St - econstruction ,590-87,590 53,690 33,900 23,730 10, Hickory St - Hazel St to Spruce St - econstruction ,053,070-1,053, , , , , Larch Street - Balsam St to Hickory St. - econstruction , ,460 80,200 33,260 23,282 9, Larch Street - Balsam St to Hickory St. - econstruction , , , , ,823 86, Weber St - Blythwood to Northfield Dr , ,010 69,550 83,460 58,422 25, Spruce St. -Columbia to Hickory ,048,000-1,048,000 1,004,000 44,000 30,800 13, eserve Adjustment ,089,741 (6,089,741) (4,262,818) (1,826,922) Total 55,081, ,081,020 26,525,351 7,080,646 21,475,023 15,032,516 6,442,507

64 Page 5-25 City of Waterloo Service: Services elated to a Highway - Public Works Facilities and Fleet Prj.No Less: Less: Potential DC ecoverable Cost Gross Grants, Subsidies and Timing Capital Cost Post Period Other Net Capital Benefit to esidential Other Contributions Subtotal Other (e.g. 5% (year) stimate Benefit Deductions Cost xisting Total Share Attributable to New Statutory Deduction)* (2017$) Development Development % 17% Increased Service Needs Attributable to Anticipated Development Non-esidential Share 1 Space Planning Implementation for Material Storage ,229, ,229, ,229,580 61,479 1,168, , ,577 2 Mini Operation Centre on the west side ,726, ,726, ,726, ,300 3,539,700 2,937, ,749 3 Fleet & quipment xpansion , ,000 16, ,680 13, , ,797 44,199 3 Fleet & quipment xpansion , ,000 96, ,800 8, , ,156 26,454 3 Fleet & quipment xpansion , , , ,220 12, , ,721 40,088 3 Fleet & quipment xpansion , , , ,550 18, , ,602 59,521 3 Fleet & quipment xpansion , , , ,250 8, , ,608 27,980 3 Fleet & quipment xpansion , ,000 83, ,750 7, , ,770 22,893 3 Fleet & quipment xpansion , , , ,780 9, , ,007 31,134 3 Fleet & quipment xpansion , ,000 74, ,000 6, ,700 99,351 20,349 3 Fleet & quipment xpansion , ,000 83, ,750 7, , ,770 22,893 3 Fleet & quipment xpansion , ,000 83, ,750 7, , ,770 22,893 4 eserve Adjsutment 1,283, ,283, ,283,857 1,065, ,256 Total 9,224, ,224,437 1,013,470-6,927, ,356 7,864,612 6,527,628 1,336,984 *a 5% deduction was undertaken to account for the Facilties and Fleet & quipment attributing for 50% of the Public Works service and 50% to other Soft services

65 Page Water Supply and Wastewater Services The City has identified additional water distribution capital projects needed to service the growth anticipated over the 15-year forecast (to 2031). These works include development driven upgrades, as well as various projects that will be replaced with larger watermains required to service growth. The gross capital cost of these works is $15,455,330. Deductions have been made related to works that benefit existing development in the amount of $5,483,997 and other contributions of $597,457. In addition, the D.C. reserve fund balance of $898,906 has been deducted. Therefore, the net growth capital cost included in the D.C. is $8,474,970. Similar to water, the City has identified additional wastewater capital projects needed to service growth. These works include development driven upgrades, upsizing, pumping station upgrades and projects which require existing infrastructure to be replaced with larger wastewater mains to service growth. The gross capital cost of these works is $47,587,390. With deductions for benefit to existing of $10,711,990, other contributions of $6,781,132 and the reserve fund balance of $898,906, the net growth capital cost included in development charge is $29,195,362. In addition to the net growth-related capital for both water and wastewater, the recovery of $6.5 million in existing debentures is also included in the D.C. calculations (seen in Chapter 6 Table 6-12 of the cashflow analysis). These costs have been allocated 70% residential and 30% non-residential based on the incremental growth in population to employment for the 15-year forecast period.

66 Page 5-27 City of Waterloo Service: Water Services Prj.No Less: Potential DC ecoverable Cost Gross Capital Increased Service Needs Attributable to Anticipated Development Grants, Subsidies and Timing Cost Post Period Other Net Capital Benefit to esidential Non-esidential Other Contributions (year) stimate Benefit Deductions Cost xisting Total Share Share Attributable to New (2017$) Development Development 2017-Urban 15 Year 70% 30% From ng-water-sewer-storm Transporation zip file Core Area Development Driven Upgrades - Water , ,000 57, , , ,400 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 1 Core Area Development Driven Upgrades - Water , ,000 42, , , ,020 2 Development Driven Upgrades - Watermains , ,000 25, , ,900 62,100 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 2 Development Driven Upgrades - Watermains ,250-75,250 7,530 67,720 47,404 20,316 3 Water Distribution System Study Implementation ,656,000-1,656,000 1,324, , ,840 99,360 4 rbsville oad - Ira Needles to Columbia St - Watermain , , , , ,409 4 rbsville oad - Ira Needles to Columbia St - Watermain , , , , ,448 5 Ira Needles Boulevard - By-Pass , , , ,325 73,028 31,298 6 Beaver Creek oad & Conservation Drive econstruction ,018,360-2,018,360 26, ,132 1,498,261 1,048, ,

67 Page 5-28 City of Waterloo Service: Water Services Less: Potential DC ecoverable Cost Gross Capital Increased Service Needs Attributable to Anticipated Development Grants, Subsidies and Timing Cost Post Period Other Net Capital Benefit to esidential Non-esidential Prj.No Other Contributions (year) stimate Benefit Deductions Cost xisting Total Share Share Attributable to New (2017$) Development Development 2017-Urban 15 Year 70% 30% From ng-water-sewer-storm Transporation zip file (Transportation Portion) Albert Street - Columbia St to University Ave - econstruction ,080-10,080 7,060 3,020 2, Albert Street - Columbia St to University Ave - econstruction , , ,350 48,150 33,705 14,445 8 Batavia Pl - Columbia St to Cul-De-Sac ,900-13,900 11,180 2,720 1, Batavia Pl - Columbia St to Cul-De-Sac , , ,530 40,110 28,077 12,033 9 Caroline St, Albert St & rb St - in conjunction with the egion , , , ,530 75,271 32, Hazel St - University Ave to Columbia St & Beech St ,060-18,060 16,260 1,800 1, Hazel St - University Ave to Columbia St & Beech St , , ,070 35,230 24,661 10, Hickory St - Albert to Hazel St - econstruction ,660-18,660 16,120 2,540 1, Hickory St - Albert to Hazel St - econstruction , , ,340 35,470 24,829 10, Hickory St - Lester St to Albert - econstruction ,580-12,580 10,870 1,710 1, Hickory St - Lester St to Albert - econstruction , , ,460 24,790 17,353 7, King St - Central St to University Ave , , , , ,662 82, Sunview Street - University Ave to Hickory St. - econstruction ,110-19,110 16,050 3,060 2, Sunview Street - University Ave to Hickory St. - econstruction , , ,400 47,120 32,984 14, Union St - King St to Moore Ave ,780-30,780 20,310 10,470 7,329 3, Union St - King St to Moore Ave , , , , ,304 55, Young St - King St to Peppler St ,710-29,710 26,740 2,970 2, Young St - King St to Peppler St , , ,520 18,390 12,873 5, Hickory St - Hazel St to Spruce St - econstruction ,020-18,020 16,220 1,800 1, Hickory St - Hazel St to Spruce St - econstruction , , ,010 21,670 15,169 6, Larch Street - Balsam St to Hickory St. - econstruction ,350-15,350 11,610 3,740 2,618 1, Larch Street - Balsam St to Hickory St. - econstruction , , ,100 32,310 22,617 9, Weber St - Blythwood to Northfield Dr , , , , , , Hickory St. - Hazel to King , , , ,300 86, Spruce St. -Columbia to Hickory , , , erserve Fund Adjustment 898,906 (898,906) (629,234) (269,672) Total 15,455, ,455,330 6,382, ,457 8,474,970 5,932,479 2,542,491

68 Page 5-29 City of Waterloo Service: Wastewater Services Prj.No Increased Service Needs Attributable to Anticipated Development From ng-water-sewer-storm Transporation zip file Gross Capital Cost stimate (2017$) Less: Grants, Subsidies and Other Contributions Potential DC ecoverable Cost Timing (year) Post Period Benefit Other Deductions Net Capital Cost Benefit to xisting Total esidential Share Development Attributable to New 2017-Urban 15 Year Development 70% 30% Non-esidential Share 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,000 42, , , ,100 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 1 City Wide - Development Driven Sanitary Sewer Upgrades , ,250 10,730 96,520 67,564 28,956 2 Core Area Development Driven Upgrades-Sanitary , ,000 26, , ,500 64,500 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 2 Core Area Development Driven Upgrades-Sanitary , ,000 15, ,500 97,650 41,850 3 Maple Hill Trunk - at Westvale Dr & Thorndale Dr ,000-38,000 4,000 34,000 23,800 10,200 4 Sanitary Sewer Master Plan - Implementation , , , ,000 98,000 42,000 4 Sanitary Sewer Master Plan - Implementation , , , , ,000 45,000 5 Northlands Sanitary Pumping Station Upgrade ,000,000-2,000,000-2,000,000 1,400, ,000 6 Ira Needles Boulevard - By-Pass , , , ,190 87,633 37,557 7 Frobisher Trunk Sewer - Upsizing , , , ,800 49,200 8 xtend Sanitary mains to Private Properties , ,000 33,000 99,000 69,300 29,700 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 8 xtend Sanitary mains to Private Properties , , , , ,079 93,891 9 Optimization & ehabilitation of Program ,641,000-1,641, , , , ,150 9 Optimization & ehabilitation of Program , , , , ,440 50,760 9 Optimization & ehabilitation of Program , , , , ,440 50,760 9 Optimization & ehabilitation of Program , , , , ,440 50,760 9 Optimization & ehabilitation of Program , , , , ,440 50,760 9 Optimization & ehabilitation of Program , , , , ,440 50,760 9 Optimization & ehabilitation of Program , , , , ,440 50,760 9 Optimization & ehabilitation of Program , , , , ,440 50,760 9 Optimization & ehabilitation of Program , , , , ,440 50,760

69 Page 5-30 City of Waterloo Service: Wastewater Services Prj.No Increased Service Needs Attributable to Anticipated Development Gross Capital Cost stimate (2017$) Less: Grants, Subsidies and Other Contributions Potential DC ecoverable Cost Timing (year) Post Period Benefit Other Deductions Net Capital Cost Benefit to xisting Total esidential Share Development Attributable to New 2017-Urban 15 Year Development 70% 30% Non-esidential Share 10 Beaver Creek oad & Conservation Drive econstruction ,823,400-23,823, ,990 6,655,942 16,803,468 11,762,428 5,041, Beaver Creek Pumping Station mergency Storage Tank ,302,000-1,302, , , , , Willis Way & egina St Sanitary Sewer Upsizing , ,000 66,000 97,000 67,900 29, Columbia Lester to Tracks / Philip University to Columbia (Outstanding Growth elated Component) , , , , , lgin St Sanitary Sewer Upsizing (Outstanding Growth elated Component) ,200-37,200-37,200 26,040 11, Lester S University Ave to Segram (Outstanding Growth elated Component) , , , ,920 43, From ng-water-sewer-storm Transporation zip file (Transportation Portion) 16 Albert Street - Columbia St to University Ave - econstruction ,290-48,290 48, Albert Street - Columbia St to University Ave - econstruction , , , Batavia Pl - Columbia St to Cul-De-Sac ,390-23,390 21,340 2,050 1, Batavia Pl - Columbia St to Cul-De-Sac , , ,180 30,230 21,161 9, Caroline St, Albert St & rb St - in conjunction with the egion , , , , ,094 67, Hazel St - University Ave to Columbia St & Beech St ,290-3, ,420 1, Hazel St - University Ave to Columbia St & Beech St ,200-64,200 16,950 47,250 33,075 14, Hickory St - Albert to Hazel St - econstruction ,660-29,660 24,000 5,660 3,962 1, Hickory St - Albert to Hazel St - econstruction , , ,500 79,130 55,391 23, Hickory St - Lester St to Albert - econstruction ,360-22,360 20,010 2,350 1, Hickory St - Lester St to Albert - econstruction , , ,980 34,020 23,814 10, King St - Central St to University Ave , , ,700 95,800 67,060 28, Sunview Street - University Ave to Hickory St. - econstruction ,980-32,980 31,420 1,560 1, Sunview Street - University Ave to Hickory St. - econstruction , , ,180 24,070 16,849 7, Union St - King St to Moore Ave ,820-36,820 24,300 12,520 8,764 3, Union St - King St to Moore Ave , , , , ,707 66, Young St - King St to Peppler St ,750-45,750 34,270 11,480 8,036 3, Young St - King St to Peppler St , , ,110 71,040 49,728 21, Hickory St - Hazel St to Spruce St - econstruction ,530-22,530 21, Hickory St - Hazel St to Spruce St - econstruction , , ,620 7,220 5,054 2, Larch Street - Balsam St to Hickory St. - econstruction ,190-19,190 16,630 2,560 1, Larch Street - Balsam St to Hickory St. - econstruction , , ,450 22,070 15,449 6, Weber St - Blythwood to Northfield Dr , , ,660 4,640 3,248 1, Hickory St. - Hazel to King , , ,000 16,000 11,200 4, Spruce St. -Columbia to Hickory , , , , ,600 47, eserve Fund Adjustment ,906 (898,906) (629,234) (269,672) Total 47,587, ,587,390 11,610,896 6,781,132 29,195,362 20,436,754 8,758,609

70 Page Stormwater Drainage and Control Services The City has identified the need for capacity upgrades, drainage improvements and projects requiring existing infrastructure to be replaced and upsized to service growth. The capital cost of these works is $38,530,108. After deductions for existing benefit of $14,688,070, grants and other contributions of $1,060,650 and the reserve fund balance of $1,798,573, the net growth capital cost included in development charge is $14,226,587. In addition to the growth-related capital cost, the recovery of $839,630 in existing growth-related debt payments has been included in the D.C. calculations as seen in Chapter 6 Table 6-11 of the cashflow analysis. These costs have been allocated 70% residential and 30% non-residential based on the incremental growth in population to employment for the 15-year forecast period.

71 Page 5-32 City of Waterloo Service: Stormwater Prj.No From ng-water-sewer-storm Transporation zip file Less: Potential DC ecoverable Cost Grants, Subsidies Gross Capital Gross Capital Increased Service Needs Attributable to Anticipated Development Timing Post Period Other Net Capital Benefit to and Other esidential Non-esidential Cost stimate Cost stimate (year) Benefit Deductions Cost xisting Contributions Total Share Share (2016$) (2017$) Development Attributable to New 2017-Urban 15 Year Development 70% 30% 1 Bechtel Park Woodlot - Creek ehabilitation , , , ,500 44,630 31,241 13,389 2 Clair Creek North each , , ,100 8, , ,130 46,770 2 Clair Creek North each ,561,518 1,561,520-1,561,520 78,080 1,483,440 1,038, ,032 3 Core Area Development Driven Upgrades-Stormwater ,000 1,667,000-1,667, ,000 1,491,000 1,043, ,300 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 3 Core Area Development Driven Upgrades-Stormwater , , ,900 79, , ,880 95,520 4 Development Driven Storm Sewer Upgrades - City Wide , , ,000 92,500 92,500 64,750 27,750 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 4 Development Driven Storm Sewer Upgrades - City Wide ,000 87,500-87,500 43,750 43,750 30,625 13,125 5 Forwell Creek Industrial Lands , , , ,940 53,240 37,268 15,972 5 Forwell Creek Industrial Lands , , , ,800 40,950 28,665 12,285 5 Forwell Creek Industrial Lands ,433,250 1,433,250-1,433,250 1,146, , ,655 85,995 5 Forwell Creek Industrial Lands ,433,250 1,433,250-1,433,250 1,146, , ,655 85,995 6 Keatsway Storm Bypass & Creek Bank Stabilization , , , ,500 39,380 27,566 11,814 6 Keatsway Storm Bypass & Creek Bank Stabilization , , , ,000 26,250 18,375 7,875 6 Keatsway Storm Bypass & Creek Bank Stabilization ,732,500 1,732,500-1,732,500 1,386, , , ,950 6 Laurel Crk ehabilitation - eservoir to rbsville d , , ,130 16, , ,204 93,516 7 Laurel Crk Functional Study & Implementation - egina to Weber , , ,500 52, , ,000 63,000 7 Laurel Crk Functional Study & Implementation - egina to Weber , , ,250 26, ,000 73,500 31,500 7 Laurel Crk Functional Study & Implementation - egina to Weber , , , , , , ,750 7 Laurel Crk Functional Study & Implementation - egina to Weber ,082,813 1,082,810-1,082, , , , ,875 8 Laurel Crk Study Implementation - Hillside Park to HWY , , , ,250 39,310 27,517 11,793 8 Laurel Crk Study Implementation - Hillside Park to HWY , , , ,910 91,730 64,211 27,519 9 Maple Hill Creek ehabilitation - Westvale Pond to University Ave , , , , Maple Hill Creek ehabilitation - Westvale Pond to University Ave ,181,250 1,200,000-1,200,000 1,085, ,710 80,297 34,413 9 Maple Hill Creek ehabilitation - Westvale Pond to University Ave ,132,031 1,113,280-1,113, , , , ,385

72 Page 5-33 City of Waterloo Service: Stormwater Prj.No Less: Potential DC ecoverable Cost Grants, Subsidies Gross Capital Gross Capital Increased Service Needs Attributable to Anticipated Development Timing Post Period Other Net Capital Benefit to and Other esidential Non-esidential Cost stimate Cost stimate (year) Benefit Deductions Cost xisting Contributions Total Share Share (2016$) (2017$) Development Attributable to New 2017-Urban 15 Year Development 70% 30% 10 Stormwater Management System Master Plan Implementation , , , , , , , Stormwater Management System Master Plan Implementation , , , , , , , Stormwater Management System Master Plan Implementation , , , , , , , Stormwater Management System Master Plan Implementation , , , , , , , Stormwater Management System Master Plan Implementation , , , , , , , Stormwater Management System Master Plan Implementation , , , , , , , Ira Needles Boulevard - By-Pass ,121,300-2,121,300 1,060,650 1,060, , , Caroline St. from rb to William in conjunction with Light ail ,359,000-1,359,000 1,293,000 66,000 46,200 19,800 From ng-water-sewer-storm Transporation zip file (Transportation Portion) 13 Albert Street - Columbia St to University Ave - econstruction ,746 15,750-15,750 10,210 5,540 3,878 1, Albert Street - Columbia St to University Ave - econstruction , , , ,500 88,280 61,796 26, Batavia Pl - Columbia St to Cul-De-Sac ,488 16,490-16,490 8,570 7,920 5,544 2, Batavia Pl - Columbia St to Cul-De-Sac , , , , ,530 81,571 34, Caroline St, Albert St & rb St - in conjunction with the egion , , , , ,940 73,458 31, Hazel St - University Ave to Columbia St & Beech St ,200 7,200-7,200 5,960 1, Hazel St - University Ave to Columbia St & Beech St , , , ,280 24,160 16,912 7, Hickory St - Albert to Hazel St - econstruction ,984 27,980-27,980 13,430 14,550 10,185 4, Hickory St - Albert to Hazel St - econstruction , , , , , ,401 61, Hickory St - Lester St to Albert - econstruction ,733 8,730-8,730 7,340 1, Hickory St - Lester St to Albert - econstruction , , , ,310 20,250 14,175 6, King St - Central St to University Ave , , , , , ,032 49, Sunview Street - University Ave to Hickory St. - econstruction ,434 23,430-23,430 19,680 3,750 2,625 1, Sunview Street - University Ave to Hickory St. - econstruction , , , ,350 57,780 40,446 17, Union St - King St to Moore Ave ,308 45,310-45,310 17,620 27,690 19,383 8, Union St - King St to Moore Ave , , , , , , , Young St - King St to Peppler St ,793 30,790-30,790 15,890 14,900 10,430 4, Young St - King St to Peppler St , , ,590 98,350 92,240 64,568 27, Hickory St - Hazel St to Spruce St - econstruction ,048 39,050-39,050 15,200 23,850 16,695 7, Hickory St - Hazel St to Spruce St - econstruction , , , , , ,676 86, Larch Street - Balsam St to Hickory St. - econstruction ,189 19,190-19,190 15,200 3,990 2,793 1, Larch Street - Balsam St to Hickory St. - econstruction , , , ,090 34,430 24,101 10, Weber St - Blythwood to Northfield Dr , , ,760 34, , ,523 95, Hickory St. - Hazel to King , , , , , Spruce St. -Columbia to Hickory ,000-26,000-26,000 18,200 7, eserve Fund Adjustment - - 1,798,573 (1,798,573) (1,259,001) (539,572) Total 38,530,108 31,773, ,773,880 16,486,643 1,060,650 14,226,587 9,958,611 4,267,976

73 Page Development Charge Calculation This Chapter provides the development charge calculations, based on the D.C.-eligible costs for each service detailed in Chapter 5, and the growth forecasts in Chapter 3. Table 6-1 summarizes the proposed City-wide development charges to be imposed for all services. The calculation for residential development is generated on a single detached unit basis, and is based upon six forms of housing types (single and semi-detached, apartments with 1 bedroom or less, apartments with 2-3 bedrooms, apartments with 4 or more bedrooms, multiples, and lodging house, (which is charges on a per room basis)). The non-residential development charge has been calculated on both a per sq.m. and sq.ft. of gross floor area basis. The development charge calculations are undertaken on a cash flow basis. The detailed cash flow methodology used to calculate the D.C.s in Tables 6-2 to 6-12 is set out in section 6.1. Table 6-1 provides a summary of the calculated D.C.s based on Tables 6-2 to Table 6-13 summarizes the gross capital expenditures and source of revenue for works to be undertaken during the 5-year life of the by-law. 6.1 D.C. Cash Flow Methodology D.C. eserve Fund Opening Balance The full uncommitted D.C. reserve fund balance is shown as the opening balance in the cash flow calculation. The D.C. is calculated so as to fully consume the reserve fund amount, leaving a zero reserve fund balance (residential and non-residential) at the end of the period in either 2026 or 2031 (depending on the service and its applicable growth forecast period. Section 4.8 in Chapter 4 provides a detailed schedule of the D.C. reserve fund continuity Project Costs The nominal project costs are in 2017 dollars, as per Chapter 5. The inflated cost (commencing in 2018) allows for average inflation of 2.0%/year, approximately consistent with the increase in the Statcan Non-residential Building Construction Price Index over the previous five-year period. This rate may vary, up or down, in any year or sequence of years. It will be matched by the change in the D.C. quantum, which is determined by the same index.

74 Page xisting Debt Payments xisting debt payments represent debt charges resulting from external debentures previously issued to fund the growth share of infrastructure costs for: Services related to a highway of $7.5 million; water supply and wastewater of $6.5 million; fire protection services of $0.16 million; and stormwater drainage and control services of $0.84 million Population Growth/Gross floor area per year Population growth represents the estimated annual gross increase in population per year (over a 10-year or 15-year period depending on the service). In the case of the non-residential D.C. calculation, the charge is based on the growth in sq.ft. of nonresidential G.F.A Per Capita/Per sq.ft. D.C. ates For residential D.C. rates, the D.C. is calculated on a per capita basis. For nonresidential D.C. rates, the D.C. is calculated on a per sq.ft. basis (and converted to sq.m. for the purposes of the D.C. by-law). When these rates are inflated at 2.0%/year, the cash flow will produce a zero-reserve fund balance at the end of the forecast period Anticipated evenues Anticipated revenues are the estimated D.C. revenue the City will receive for any given year. This is calculated by taking the forecasted population for residential or forecasted gross floor are for non-residential, multiplied by the required D.C. charge per capita or per sq.ft. of non-residential floor area Annual Surplus (Deficit) The annual surplus (deficit) is calculated by taking the opening balance, deducting the inflated development-related expenditures, deducting the debt charges, and adding the anticipated development charge revenues D.C. eserve Fund Interest arnings/costs D.C. reserve fund interest earnings/costs are calculated based on applying 2.5% per year to positive reserve fund balances and borrowing costs on negative balances at

75 3.5% per year. The interest earnings/costs are calculated on the closing annual surplus/(deficit) balance D.C. eserve Fund Closing Balance Page 6-3 The D.C. reserve fund closing balance includes the annual surplus/(deficit), plus interest earned or incurred during the year.

76 General Services: Single and Semi- Detached Dwelling Apartments - 4 Bedrooms or more Table 6-1 Apartments Bedrooms Apartments - 1 Bedroom or less Multiples Lodging House per room (per ft² of Gross Floor Area) Page 6-4 (per m 2 of Gross Floor Area) Fire Protection Services Parks and ecreation 3,707 5,132 2,429 1,426 2,680 1, Library Services Growth Studies Parking 1,462 2, , Cemeteries Total General Services 6,579 9,109 4,310 2,530 4,756 2, ngineered Services Service SIDNTIAL NON-SIDNTIAL Stormwater Drainage and Control Services 1,178 1, Water Supply and Wastewater Services 3,516 4,868 2,304 1,352 2,542 1, Services elated to a Highway 3,003 4,157 1,968 1,155 2, ngineering Studies Total ngineered Services 8,085 11,195 5,299 3,110 5,846 2, GAND TOTAL GNAL + NGIND SVICS 14,664 20,304 9,609 5,640 10,602 4,

77 Page 6-5 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-2 Cash Flow Calculation - Fire - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest , ,708 2, , ,180 9, , , , , ,834 17, , , , ,728 1,038,358 25,959 1,064, ,064, , ,902 1,379,219 34,480 1,413, ,413, , ,201 1,734,900 43,373 1,778, ,778,273 4,391,800 4,848,902 2, ,625 (2,743,005) (96,005) (2,839,010) 2023 (2,839,010) - - 2, ,177 (2,504,833) (87,669) (2,592,502) 2024 (2,592,502) - - 2, ,861 (2,251,641) (78,807) (2,330,449) 2025 (2,330,449) - - 2, ,678 (1,982,771) (69,397) (2,052,168) 2026 (2,052,168) - - 2, ,631 (1,697,537) (59,414) (1,756,950) 2027 (1,756,950) - - 2, ,724 (1,395,226) (48,833) (1,444,059) 2028 (1,444,059) - - 2, ,958 (1,075,101) (37,629) (1,112,729) 2029 (1,112,729) - - 2, ,338 (736,392) (25,774) (762,166) 2030 (762,166) - - 2, ,864 (378,301) (13,241) (391,542) 2031 (391,542) - - 2, , Total 4,391,800 4,848, ,708 30,089 5,131,643 (385,181) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Fire - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest , , , , ,077 4, , , , , ,072 7, , , , , ,011 11, , , , , ,094 14, , , , , ,529 18, , ,117 1,882,200 2,078, , ,411 (1,175,573) (41,145) (1,216,718) 2023 (1,216,718) , ,219 (1,073,500) (37,572) (1,111,072) 2024 (1,111,072) , ,083 (964,989) (33,775) (998,764) 2025 (998,764) , ,005 (849,759) (29,742) (879,501) 2026 (879,501) , ,985 (727,516) (25,463) (752,979) 2027 (752,979) , ,025 (597,954) (20,928) (618,883) 2028 (618,883) , ,125 (460,758) (16,127) (476,884) 2029 (476,884) , ,288 (315,596) (11,046) (326,642) 2030 (326,642) , ,513 (162,129) (5,675) (167,804) 2031 (167,804) , ,804 (0) (0) - Total 1,882,200 2,078,101 48,732 6,304,100 2,199,275 (165,078) Note: Numbers may not add due to rounding

78 Page 6-6 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-3 Cash Flow Calculation - Services elated to a Highway (oads) - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest ,262,818 4,266,150 4,266, ,780 2, ,398, ,496 17, , ,234 8,694,459 8,868, ,648 2, ,426,580 (7,404,183) (259,146) (7,663,329) 2019 (7,663,329) 958, , ,877 2, ,455,112 (7,897,074) (276,398) (8,173,472) 2020 (8,173,472) 745, , ,317 2, ,484,214 (8,172,943) (286,053) (8,458,996) 2021 (8,458,996) 430, , ,945 2, ,513,898 (8,103,332) (283,617) (8,386,949) 2022 (8,386,949) 536, , ,589 2, ,544,176 (8,124,486) (284,357) (8,408,843) 2023 (8,408,843) 176, , ,825 2, ,575,060 (7,718,547) (270,149) (7,988,696) 2024 (7,988,696) 751, , ,752 2, ,606,561 (7,637,397) (267,309) (7,904,706) 2025 (7,904,706) 144, ,749-2, ,638,692 (6,435,763) (225,252) (6,661,015) 2026 (6,661,015) 346, ,491-2, ,671,466 (5,404,040) (189,141) (5,593,181) 2027 (5,593,181) 862,428 1,051,295-2, ,704,895 (4,939,581) (172,885) (5,112,467) 2028 (5,112,467) 76,223 94,774-2, ,738,993 (3,468,247) (121,389) (3,589,636) 2029 (3,589,636) 1,304,905 1,654,935-2, ,773,773 (3,470,798) (121,478) (3,592,276) 2030 (3,592,276) , ,809,248 (1,783,027) (62,406) (1,845,433) 2031 (1,845,433) , ,845, Total 19,295,335 20,428,952 5,218,733 30,089 24,186,709 (2,801,842) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Cash Flow Calculation - Services elated to a Highway (oads) - Non-esidential Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest ,826,922 1,828,350 1,828, , , , ,070 7, , ,672 3,726,197 3,800, , , ,391 (3,173,221) (111,063) (3,284,284) 2019 (3,284,284) 410, , , , ,619 (3,384,460) (118,456) (3,502,916) 2020 (3,502,916) 319, , , , ,092 (3,502,690) (122,594) (3,625,284) 2021 (3,625,284) 184, , , , ,813 (3,472,857) (121,550) (3,594,407) 2022 (3,594,407) 229, , , , ,790 (3,481,923) (121,867) (3,603,790) 2023 (3,603,790) 75,708 85, , , ,026 (3,307,949) (115,778) (3,423,727) 2024 (3,423,727) 322, , , , ,526 (3,273,170) (114,561) (3,387,731) 2025 (3,387,731) 62,091 72, , ,297 (2,758,184) (96,536) (2,854,721) 2026 (2,854,721) 148, , , ,343 (2,316,017) (81,061) (2,397,078) 2027 (2,397,078) 369, , , ,669 (2,116,963) (74,094) (2,191,057) 2028 (2,191,057) 32,667 40, , ,283 (1,486,392) (52,024) (1,538,415) 2029 (1,538,415) 559, , , ,188 (1,487,485) (52,062) (1,539,547) 2030 (1,539,547) , ,392 (764,155) (26,745) (790,900) 2031 (790,900) , ,900 (0) (0) - Total 8,269,429 8,755,265 2,236,600 6,304,100 10,365,732 (1,200,790) Note: Numbers may not add due to rounding

79 Page 6-7 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-4 Cash Flow Calculation - Services elated to a Highway (Public Works and Fleet) - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest 2017 (1,065,601) 215, ,797 2, ,633 (826,765) (28,937) (855,702) 2018 (855,702) 129, ,739 2, ,726 (523,716) (18,330) (542,046) 2019 (542,046) 1,165,245 1,212,321 2, ,000 (1,281,367) (44,848) (1,326,215) 2020 (1,326,215) 290, ,389 2, ,460 (1,152,143) (40,325) (1,192,468) 2021 (1,192,468) 136, ,868 2, ,109 (848,227) (29,688) (877,915) 2022 (877,915) 111, ,403 2, ,952 (499,367) (17,478) (516,845) 2023 (516,845) 3,089,958 3,479,795 2, ,991 (3,484,649) (121,963) (3,606,611) 2024 (3,606,611) 99, ,123 2, ,230 (3,198,504) (111,948) (3,310,452) 2025 (3,310,452) 111, ,956 2, ,675 (2,908,733) (101,806) (3,010,539) 2026 (3,010,539) 111, ,575 2, ,329 (2,600,785) (91,027) (2,691,813) 2027 (2,691,813) - - 2, ,195 (2,137,618) (74,817) (2,212,434) 2028 (2,212,434) - - 2, ,279 (1,647,155) (57,650) (1,704,806) 2029 (1,704,806) - - 2, ,585 (1,128,221) (39,488) (1,167,709) 2030 (1,167,709) - - 2, ,116 (579,593) (20,286) (599,879) 2031 (599,879) - - 2, , Total 5,462,026 5,997, ,089 7,862,158 (798,590) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Cash Flow Calculation - Services elated to a Highway (Public Works and Fleet) - Non-esidential Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest 2017 (218,256) 44,199 44, , ,118 (169,337) (5,927) (175,264) 2018 (175,264) 26,454 26, , ,980 (107,267) (3,754) (111,021) 2019 (111,021) 238, , , ,880 (262,449) (9,186) (271,634) 2020 (271,634) 59,521 63, , ,817 (235,981) (8,259) (244,240) 2021 (244,240) 27,980 30, , ,793 (173,733) (6,081) (179,814) 2022 (179,814) 22,893 25, , ,809 (102,280) (3,580) (105,860) 2023 (105,860) 632, , , ,866 (713,723) (24,980) (738,704) 2024 (738,704) 20,349 23, , ,963 (655,115) (22,929) (678,044) 2025 (678,044) 22,893 26, , ,102 (595,765) (20,852) (616,616) 2026 (616,616) 22,893 27, , ,284 (532,691) (18,644) (551,335) 2027 (551,335) , ,510 (437,825) (15,324) (453,149) 2028 (453,149) , ,780 (337,369) (11,808) (349,177) 2029 (349,177) , ,096 (231,081) (8,088) (239,169) 2030 (239,169) , ,458 (118,712) (4,155) (122,867) 2031 (122,867) , ,867 (0) (0) - Total 1,118,728 1,228, ,304,100 1,610,321 (163,567) Note: Numbers may not add due to rounding

80 Page 6-8 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-5 Cash Flow Calculation - Parking - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest ,639, , ,086 2,633,182 65,830 2,699, ,699,012 11,091,371 11,313,198 2, ,013,967 (7,600,219) (266,008) (7,866,227) 2019 (7,866,227) - - 2, ,034,247 (6,831,980) (239,119) (7,071,099) 2020 (7,071,099) - - 2, ,054,932 (6,016,167) (210,566) (6,226,733) 2021 (6,226,733) - - 2, ,076,030 (5,150,703) (180,275) (5,330,978) 2022 (5,330,978) - - 2, ,097,551 (4,233,427) (148,170) (4,381,597) 2023 (4,381,597) - - 2, ,119,502 (3,262,095) (114,173) (3,376,268) 2024 (3,376,268) - - 2, ,141,892 (2,234,376) (78,203) (2,312,579) 2025 (2,312,579) - - 2, ,164,730 (1,147,850) (40,175) (1,188,024) 2026 (1,188,024) - - 2, ,188, Total 11,091,371 11,313, ,091 10,884,960 (1,210,859) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Parking - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest , , ,618 1,183,024 29,576 1,212, ,212,599 4,983,080 5,082, , ,551 (3,414,591) (119,511) (3,534,102) 2019 (3,534,102) , ,662 (3,069,440) (107,430) (3,176,871) 2020 (3,176,871) , ,955 (2,702,916) (94,602) (2,797,518) 2021 (2,797,518) , ,434 (2,314,084) (80,993) (2,395,077) 2022 (2,395,077) , ,103 (1,901,974) (66,569) (1,968,543) 2023 (1,968,543) , ,965 (1,465,579) (51,295) (1,516,874) 2024 (1,516,874) , ,024 (1,003,850) (35,135) (1,038,985) 2025 (1,038,985) , ,284 (515,701) (18,050) (533,750) 2026 (533,750) , , Total 4,983,080 5,082, ,044,200 4,890,345 (544,009) Note: Numbers may not add due to rounding

81 Page 6-9 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-6 Cash Flow Calculation - Cemeteries - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest , , ,591 31, , ,184 6,660 6,793 2, ,803 36, , ,098 15,030 15,637 2, ,019 32, , ,292 26,640 28,271 2, ,239 16, , ,667 4,680 5,066 2, ,464 23, , ,642 13,680 15,104 2, ,693 20, , ,737 51,030 57,468 2, ,927 (24,803) (868) (25,672) 2024 (25,672) 6,660 7,650 2, ,166 (21,156) (740) (21,897) 2025 (21,897) 2,340 2,742 2, ,409 (12,229) (428) (12,657) 2026 (12,657) - - 2, , Total 126, , , ,969 1,954 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Cemeteries - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest , , , , , , , , , , Total ,044, Note: Numbers may not add due to rounding

82 Page 6-10 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-7 Cash Flow Calculation - Parks & ecreation - esidential Population $1, % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest ,939,602 2,804,922 2,804,922 2,209 1, ,519,394 12,654, ,352 12,970, ,970,427 3,029,362 3,089,949 2,209 1, ,569,782 12,450, ,257 12,761, ,761,517 15,212,502 15,827,087 2,209 1, ,621,178 (444,393) (15,554) (459,946) 2020 (459,946) 2,758,508 2,927,351 2,209 1, ,673,601 (713,696) (24,979) (738,675) 2021 (738,675) 1,881,654 2,036,763 2,209 1, ,727,073 (48,365) (1,693) (50,057) 2022 (50,057) 1,314,627 1,451,454 2,209 1, ,781,615 1,280,103 32,003 1,312, ,312,106 1,036,059 1,166,771 2,209 1, ,837,247 2,982,582 74,565 3,057, ,057, , ,919 2,209 1, ,893,992 5,089, ,230 5,216, ,216,450 1,142,395 1,338,498 2,209 1, ,951,872 6,829, ,746 7,000, ,000,569 8,377,157 10,011,479 2,209 1, ,010,909 (0) (0) - Total 38,307,538 41,516, ,091 27,586, ,926 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Parks & ecreation - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest , , , , , ,004 16, , , , , , , ,277 16, , , , , , ,957 (23,389) (819) (24,208) 2020 (24,208) 145, , , ,716 (37,563) (1,315) (38,878) 2021 (38,878) 99, , , ,530 (2,546) (89) (2,635) 2022 (2,635) 69,191 76, , ,401 67,374 1,684 69, ,058 54,529 61, , , ,978 3, , ,902 39,492 45, , , ,854 6, , ,550 60,126 70, , , ,464 8, , , , , , , Total 2,016,186 2,185, ,044,200 1,451,930 52,101 Note: Numbers may not add due to rounding

83 Page 6-11 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-8 Cash Flow Calculation - Library - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest ,682, , ,302 2, ,437 2,870,783 71,770 2,942, ,942, , ,307 2, ,766 3,130,012 78,250 3,208, ,208,262 2,281,901 2,374,090 2, ,241 1,215,413 30,385 1,245, ,245,799 2,272,453 2,411,546 2, ,866 (776,881) (27,191) (804,072) 2021 (804,072) 193, ,232 2, ,643 (616,661) (21,583) (638,244) 2022 (638,244) 203, ,197 2, ,576 (457,866) (16,025) (473,891) 2023 (473,891) 191, ,394 2, ,667 (276,617) (9,682) (286,299) 2024 (286,299) 191, ,702 2, ,921 (85,080) (2,978) (88,057) 2025 (88,057) 214, ,544 2, ,339 89,738 2,243 91, , , ,908 2, ,926 (0) (0) - Total 6,352,291 6,800, ,091 4,012, ,190 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Library - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest ,192 9,384 9, , , ,094 3, , ,871 9,613 9, , , ,737 4, , , , , , ,065 63,969 1,599 65, , , , , ,467 (40,889) (1,431) (42,320) 2021 (42,320) 10,174 11, , ,876 (32,456) (1,136) (33,592) 2022 (33,592) 10,688 11, , ,293 (24,098) (843) (24,942) 2023 (24,942) 10,067 11, , ,719 (14,559) (510) (15,069) 2024 (15,069) 10,067 11, , ,154 (4,478) (157) (4,635) 2025 (4,635) 11,300 13, , ,597 4, , ,841 23,337 27, , ,049 (0) (0) - Total 334, , ,044, ,178 5,536 Note: Numbers may not add due to rounding

84 Page 6-12 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-9 Cash Flow Calculation - Studies - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest , , ,303 2, ,277 (77,354) (2,707) (80,062) 2018 (80,062) 263, ,529 2, ,363 (89,228) (3,123) (92,351) 2019 (92,351) 255, ,371 2, ,550 (93,172) (3,261) (96,433) 2020 (96,433) 524, ,025 2, ,841 (383,617) (13,427) (397,043) 2021 (397,043) 172, ,234 2, ,238 (308,039) (10,781) (318,821) 2022 (318,821) 384, ,130 2, ,743 (462,208) (16,177) (478,385) 2023 (478,385) 49,118 55,315 2, ,357 (247,342) (8,657) (255,999) 2024 (255,999) 193, ,485 2, ,085 (186,400) (6,524) (192,924) 2025 (192,924) 177, ,254 2, ,926 (103,251) (3,614) (106,865) 2026 (106,865) 164, ,019 2, , Total 2,765,134 2,964, ,091 2,784,265 (68,271) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Studies - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest , , , , ,240 (34,753) (1,216) (35,970) 2018 (35,970) 118, , , ,525 (40,088) (1,403) (41,491) 2019 (41,491) 114, , , ,856 (41,860) (1,465) (43,325) 2020 (43,325) 235, , , ,233 (172,350) (6,032) (178,382) 2021 (178,382) 77,298 83, , ,658 (138,395) (4,844) (143,238) 2022 (143,238) 172, , , ,131 (207,659) (7,268) (214,927) 2023 (214,927) 22,068 24, , ,653 (111,125) (3,889) (115,015) 2024 (115,015) 87,019 99, , ,226 (83,745) (2,931) (86,676) 2025 (86,676) 79,855 93, , ,851 (46,389) (1,624) (48,012) 2026 (48,012) 74,066 88, , ,528 (0) (0) - Total 1,242,306 1,331, ,044,200 1,250,901 (30,673) Note: Numbers may not add due to rounding

85 Page 6-13 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-10 Cash Flow Calculation - ngineering Studies - esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest , , ,890 2, , ,587 2, , ,352 1,598,328 1,630,294 2, ,867 (1,272,076) (44,523) (1,316,598) 2019 (1,316,598) 574, ,191 2, ,764 (1,665,025) (58,276) (1,723,301) 2020 (1,723,301) 550, ,155 2, ,759 (2,052,697) (71,844) (2,124,542) 2021 (2,124,542) 21,788 23,583 2, ,854 (1,888,271) (66,089) (1,954,360) 2022 (1,954,360) 162, ,399 2, ,051 (1,868,708) (65,405) (1,934,113) 2023 (1,934,113) 4,988 5,617 2, ,352 (1,669,377) (58,428) (1,727,806) 2024 (1,727,806) 4,988 5,729 2, ,759 (1,457,775) (51,022) (1,508,797) 2025 (1,508,797) 6,650 7,792 2, ,275 (1,235,314) (43,236) (1,278,550) 2026 (1,278,550) 164, ,174 2, ,900 (1,187,824) (41,574) (1,229,398) 2027 (1,229,398) 157, ,992 2, ,638 (1,128,752) (39,506) (1,168,258) 2028 (1,168,258) - - 2, ,491 (869,767) (30,442) (900,209) 2029 (900,209) - - 2, ,461 (595,748) (20,851) (616,599) 2030 (616,599) - - 2, ,550 (306,049) (10,712) (316,761) 2031 (316,761) - - 2, ,761 (0) (0) - Total 3,710,193 3,886, ,089 4,151,548 (599,144) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - ngineering Studies - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest , , , , ,885 47,395 1,185 48, , , , , ,943 (545,175) (19,081) (564,256) 2019 (564,256) 246, , , ,042 (713,582) (24,975) (738,558) 2020 (738,558) 235, , , ,182 (879,727) (30,790) (910,518) 2021 (910,518) 9,338 10, , ,366 (809,259) (28,324) (837,583) 2022 (837,583) 69,638 76, , ,593 (800,875) (28,031) (828,906) 2023 (828,906) 2,138 2, , ,865 (715,447) (25,041) (740,488) 2024 (740,488) 2,138 2, , ,183 (624,761) (21,867) (646,627) 2025 (646,627) 2,850 3, , ,546 (529,420) (18,530) (547,950) 2026 (547,950) 70,350 84, , ,957 (509,068) (17,817) (526,885) 2027 (526,885) 67,500 82, , ,416 (483,751) (16,931) (500,682) 2028 (500,682) , ,925 (372,757) (13,047) (385,804) 2029 (385,804) , ,483 (255,321) (8,936) (264,257) 2030 (264,257) , ,093 (131,164) (4,591) (135,755) 2031 (135,755) , , Total 1,590,083 1,665, ,304,100 1,779,235 (256,776) Note: Numbers may not add due to rounding

86 Page 6-14 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-11 Cash Flow Calculation - Stormwater- esidential Population $ % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest ,259,001 1,418,550 1,418,550 73,316 2, , ,091 12, , ,444 1,405,845 1,433,962 73,665 2, ,495 (259,689) (9,089) (268,778) 2019 (268,778) 2,007,705 2,088,816 73,877 2, ,324 (1,675,146) (58,630) (1,733,777) 2020 (1,733,777) 1,092,154 1,159,003 73,868 2, ,451 (2,195,196) (76,832) (2,272,028) 2021 (2,272,028) 1,166,641 1,262,810 73,807 2, ,880 (2,821,765) (98,762) (2,920,527) 2022 (2,920,527) 553, ,858 73,548 2, ,618 (2,802,315) (98,081) (2,900,396) 2023 (2,900,396) 571, ,658 73,117 2, ,670 (2,798,502) (97,948) (2,896,449) 2024 (2,896,449) 1,059,737 1,217,305 72,544 2, ,043 (3,351,254) (117,294) (3,468,548) 2025 (3,468,548) 716, ,681-2, ,744 (3,456,486) (120,977) (3,577,463) 2026 (3,577,463) 525, ,934-2, ,779 (3,336,617) (116,782) (3,453,399) 2027 (3,453,399) 624, ,739-2, ,155 (3,327,983) (116,479) (3,444,463) 2028 (3,444,463) 4,466 5,553-2, ,878 (2,546,138) (89,115) (2,635,253) 2029 (2,635,253) 71,533 90,721-2, ,955 (1,804,019) (63,141) (1,867,159) 2030 (1,867,159) , ,394 (926,765) (32,437) (959,202) 2031 (959,202) , , Total 11,217,612 12,159, ,741 30,089 12,571,543 (1,083,213) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Stormwater - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest , , ,950 31, , , ,753 5, , , , ,555 31, , ,783 (111,295) (3,895) (115,191) 2019 (115,191) 860, ,207 31, , ,139 (717,920) (25,127) (743,047) 2020 (743,047) 468, ,715 31, , ,622 (940,798) (32,928) (973,726) 2021 (973,726) 499, ,204 31, , ,234 (1,209,328) (42,326) (1,251,654) 2022 (1,251,654) 237, ,796 31, , ,979 (1,200,992) (42,035) (1,243,027) 2023 (1,243,027) 244, ,853 31, , ,859 (1,199,358) (41,978) (1,241,336) 2024 (1,241,336) 454, ,702 31, , ,876 (1,436,252) (50,269) (1,486,521) 2025 (1,486,521) 307, , , ,033 (1,481,351) (51,847) (1,533,198) 2026 (1,533,198) 225, , , ,334 (1,429,979) (50,049) (1,480,028) 2027 (1,480,028) 267, , , ,781 (1,426,279) (49,920) (1,476,199) 2028 (1,476,199) 1,914 2, , ,376 (1,091,202) (38,192) (1,129,394) 2029 (1,129,394) 30,657 38, , ,124 (773,151) (27,060) (800,212) 2030 (800,212) , ,026 (397,185) (13,901) (411,087) 2031 (411,087) , ,087 (0) (0) - Total 4,807,548 5,211, ,889 6,304,100 5,387,804 (464,234) Note: Numbers may not add due to rounding

87 Page 6-15 D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% xisting Debt Payments Table 6-12 Cash Flow Calculation - Water and Wastewater - esidential Population $1, % / 3.5% Per Capita per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Growth evenues (Deficit) Interest ,258,468 2,822,729 2,822, ,794 2,006 1, ,170,076 3, , ,096 14,022,074 14,302, ,323 2,006 1, ,213,478 (12,692,264) (444,229) (13,136,494) 2019 (13,136,494) 1,652,924 1,719, ,337 2,006 1, ,257,747 (13,206,785) (462,237) (13,669,022) 2020 (13,669,022) 2,603,195 2,762, ,834 2,006 1, ,302,902 (14,737,486) (515,812) (15,253,298) 2021 (15,253,298) 818, , ,550 2,006 1, ,348,960 (14,398,877) (503,961) (14,902,838) 2022 (14,902,838) 1,097,138 1,211, ,494 2,006 1, ,395,939 (14,324,722) (501,365) (14,826,087) 2023 (14,826,087) 825, , ,242 2,006 1, ,443,858 (13,915,610) (487,046) (14,402,656) 2024 (14,402,656) 1,564,472 1,797, ,660 2,006 1, ,492,735 (13,989,667) (489,638) (14,479,306) 2025 (14,479,306) 818, ,023-2,006 1, ,542,590 (12,895,739) (451,351) (13,347,090) 2026 (13,347,090) 823, ,720-2,006 1, ,593,442 (11,738,368) (410,843) (12,149,211) 2027 (12,149,211) 420, ,541-2,006 1, ,645,311 (10,016,441) (350,575) (10,367,017) 2028 (10,367,017) 9,030 11,228-2,006 1, ,698,217 (7,680,027) (268,801) (7,948,828) 2029 (7,948,828) 148, ,633-2,006 1, ,752,181 (5,385,280) (188,485) (5,573,765) 2030 (5,573,765) ,006 1, ,807,225 (2,766,540) (96,829) (2,863,369) 2031 (2,863,369) ,006 1, ,863, Total 27,627,701 29,088,167 4,527,234 30,089 37,528,032 (5,171,098) D.C. eserve Fund Opening Development elated xpenditures Nominal Project Cost Development elated xpenditures Project Cost Inflated at 2% Cash Flow Calculation - Water and Wastewater - Non-esidential xisting Debt Payments Sq. Ft. of Gross $ % / 3.5% per Sq. Ft. per Year Inflated at (2%) Starting in 2018 Anticipated Annual Surplus/ D.C. eserve Fund Interest arnings / (Cost) D.C. eserve Fund Closing Balance after Year Balance Floor Area evenues (Deficit) Interest ,343 1,209,741 1,209, , , ,033 1, , ,327 6,009,460 6,129, , , ,633 (5,439,542) (190,384) (5,629,926) 2019 (5,629,926) 708, , , , ,606 (5,660,051) (198,102) (5,858,153) 2020 (5,858,153) 1,115,655 1,183, , , ,958 (6,316,066) (221,062) (6,537,128) 2021 (6,537,128) 350, , , , ,006,697 (6,170,947) (215,983) (6,386,931) 2022 (6,386,931) 470, , , , ,026,831 (6,139,167) (214,871) (6,354,037) 2023 (6,354,037) 353, , , , ,047,368 (5,963,833) (208,734) (6,172,567) 2024 (6,172,567) 670, , , , ,068,315 (5,995,572) (209,845) (6,205,417) 2025 (6,205,417) 350, , , ,089,681 (5,526,745) (193,436) (5,720,181) 2026 (5,720,181) 353, , , ,111,475 (5,030,729) (176,076) (5,206,805) 2027 (5,206,805) 180, , , ,133,705 (4,292,761) (150,247) (4,443,007) 2028 (4,443,007) 3,870 4, , ,156,379 (3,291,441) (115,200) (3,406,641) 2029 (3,406,641) 63,744 80, , ,179,506 (2,307,978) (80,779) (2,388,757) 2030 (2,388,757) , ,203,096 (1,185,660) (41,498) (1,227,159) 2031 (1,227,159) , ,227,158 (0) (0) - Total 11,840,443 12,466,357 1,940,243 6,304,100 16,083,442 (2,216,185) Note: Numbers may not add due to rounding

88 Table 6-13 GOSS XPNDITU AND SOUCS OF VNU SUMMAY FO COS TO B INCUD OV TH LIF OF TH BY-LAW Page 6-16 SOUCS OF FINANCING TOTAL GOSS TAX BAS O OTH NON-DC SOUC DC SV FUND SVIC OTH BNFIT TO OTH FUNDING LGISLATD PO DC CO NON- PIOD BNFIT SIDNTIAL DDUCTIONS XIING DUCTION SIDNTIAL 1. Stormwater Drainage and Control Services 1.1 Channels, drainage and ponds 19,060, ,869,840 1,060, ,090,895 3,038, Wastewater Services 2.1 Sewers 38,700, ,298,330 6,781, ,934,412 7,686, Water Services 3.1 Distribution 10,010, ,720, , ,985,027 1,707, Services elated to a Highway 4.1 oads & elated 37,723, ,923,970 6,234, ,095,378 6,469, Public Works - Facilities 1,229, , , , Public Works - Fleet 1,804, , , , , Fire Protection Services 5.1 Fire facilities Fire vehicles Small equipment and gear Parking 6.1 Municipal parking spaces 17,860, ,786, ,091,371 4,983, Cemeteries 7.1 Cemeteries 502, , , , Parks and ecreation 8.1 Parkland development, amenities, trails, vehicles & equipment 19,740, ,471, ,307, ,712, , ecreation facilities 19,804, ,450 2,702,114 1,696, ,504, , Library Services 9.1 Library facilities 7,167, , ,840 2,191,800 4,188, , Library materials 1,076, , ,476 48, Studies 10.1 Studies 3,932, ,040, , ,795, , ngineering Studies 11.1 Studies 14,262, ,483, , ,209,430 1,375,470 TOTAL XPNDITUS & VNUS $192,874,799 $0 $53,064,858 $17,570,097 $5,805,757 $2,191,800 $86,497,458 $27,744,829

89 7. Development Charge Policy ecommendations and Development Charge By-law ules 7.1 Introduction Page 7-1 s.s.5(1)9 states that rules must be developed:...to determine if a development charge 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 the section 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: the total of all development charges that would be imposed on anticipated development must not exceed the capital costs determined under 5(1) 2-8 for all services involved; if the rules expressly identify a type of development, they must not provide for it to pay development charges 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; and if the rules provide for a type of development to have a lower development charge than is allowed, the rules for determining development charges may not provide for any resulting shortfall to be made up via other development. With respect to the rules, Section 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. The rules provided are based on the City s existing policies; however, there are items under consideration at this time and these may be refined prior to adoption of the bylaw.

90 Page Development Charge By-law Structure It is recommended that: the City uses a uniform City-wide D.C. calculation for all Municipal services; and one Municipal D.C. by-law be used for all services. 7.3 Development Charge By-law ules The following subsections set out the recommended rules governing the calculation, payment and collection of development charges in accordance with Section 6 of the D.C.A. It is recommended that the following sections provide the basis for the development charges: Payment in any Particular Case In accordance with the D.C.A., s.2(2), a development charge 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 except for lodging houses which will be charged on a per room basis. Costs allocated to non-residential uses will be

91 Page 7-3 assigned based on the amount of sq.ft. (sq.m.) of gross floor area constructed for eligible uses (i.e. industrial, commercial and institutional). 2) Costs allocated to residential and non-residential uses are based upon a number of conventions, as may be suited to each municipal circumstance, e.g. for Studies (non-engineering), the costs have been based on a population vs. employment growth ratio (68%/32%) for residential and nonresidential, respectively) over the 10-year forecast period; for Parks and ecreation and Library services, a 5% non-residential attribution has been made to recognize use by the non-residential sector; for Public Works Facilities and Fleet/quipment, an 83% residential/17% non-residential attribution has been made based a weighted average of the usage of the public works service to both hard and soft services; for cemeteries, a 100% residential/0% non-residential allocation has been made based on the predominant use of the service; and for ngineering Studies, Fire, Services elated to a Highway, Water, Wastewater and Stormwater services a 70% residential/30% nonresidential allocation has been made based on the 15-year forecast period Application to edevelopment of Land (Demolition and Conversion) If a development involves the demolition of 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 development charge in place at the time the development charge is payable; and/or 2) the gross floor area of the building demolished/converted multiplied by the current non-residential development charge in place at the time the development charge is payable. 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 less than five years prior to the issuance of a building permit. If a development or redevelopment involves the demolition of and replacement of a residential building or structure, a credit shall be allowed equivalent to the number of dwelling units demolished multiplied by the applicable residential development charge in place at the time the development charge is payable. If a development or redevelopment involves the demolition of and replacement of a non-residential building or structure, a credit shall be allowed

92 Page 7-4 equivalent to the gross floor area demolished multiplied by the applicable nonresidential development charge in place at the time the development charge is payable. In no case, can the credit exceed the amount of development charges that would otherwise be payable xemptions (full or partial) a) Statutory exemptions industrial building additions of up to and including 50% of the existing gross floor area (defined in O.eg. 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 development charges (s.4(3)) of the D.C.A.; buildings or structures owned by and used for the purposes of any municipality, local board or Board of ducation (s.3); residential development that results only in 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.eg. 82/98). b) Non-statutory exemptions Phasing in Universities or colleges except: o Development beyond lands designated "Academic" in the Official Plan, o Industrial/research uses on university or college lands where the industrial/research use in the main use, or o Commercial uses. Temporary uses permitted under the zoning by-law; Temporary use of a construction trailer in connection with development construction; and A building without a foundation for a period not exceeding 12 continuous months. No provisions for phasing in the D.C. are provided in the draft D.C. by-law (Appendix G) Timing of Collection A development charge that is applicable under Section 5 of the D.C.A. shall be calculated and payable;

93 7.3.7 Indexing Page 7-5 in full in money or by provision of services as may be agreed upon, or by credit granted by the Act, on the date that the first building permit is issued in relation to a building or structure on land to which a development charge applies, or in a manner or at a time otherwise lawfully agreed upon; and Despite above, Council, from time to time, and at any time, may enter into agreements providing for all or any part of a development charge to be paid before or after it would otherwise be payable. Indexing of the development charges shall be implemented on a mandatory basis annually commencing on the 1 st of January (similar to the current D.C. by-law) and each anniversary date thereafter, in accordance with the Statistics Canada Quarterly, Non- esidential Building Construction Price Index (CANSIM Table ) 1 for the most recent year-over-year period The Applicable Areas The charges developed herein provide for varying charges within the City, as follows: the residential and non-residential charge will be imposed on all lands within the City. 7.4 Other Development Charge By-law Provisions It is recommended that: Categories of Services for eserve Fund and Credit Purposes The City s D.C. collections are currently reserved in nine separate reserve funds: i) oads, ii) Water Supply and Wastewater, iii) Stormwater Drainage and Control Services, iv) Parks & ecreation, v) Fleet, Works & Parking, vi) Library, vii) Cemeteries, viii) Fire Protection Services and ix) Studies. It is recommended that both the Fleet, Works & Parking and Studies be separated into additional reserve fund categories (i.e. 4 separate reserves: Public Works Fleet and Facilities, Parking, Studies, and ngineering Studies) and that the oads reserve fund be renamed Services elated to 1 O.eg 82/98 referenced The Statistics Canada Quarterly, Construction Price Statistics, catalogue number as the index source. As of the end of December, 2013 this catalogue has been discontinued and replaced by this web based table.

94 Page 7-6 a Highway. Appendix D outlines the reserve fund policies that the City is required to follow as per the D.C.A By-law In-force Date A by-law under the D.C.A., 1997 comes into force on the day after which the by-law is passed by Council unless Council chooses to set a later date. It is recommended that the new by-law come into effect on December 15, Minimum Interest ate Paid on efunds and Charged for Inter-eserve 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.eg. 82/98) Area ating As noted earlier, Bill 73 has introduced two new sections where Council must consider the use of area specific charges: 1. Section 2(9) of the Act now requires a municipality to implement area specific D.C.s for either specific services which are prescribed and/or for specific municipalities which are to be regulated. (note that at this time, no municipalities or services are prescribed by the egulations) 2. Section 10(2)c.1 of the D.C.A. requires that the development charges background study shall include consideration of the use of more than one development charge by-law to reflect different needs for services in different areas In regard to the first item, there are no services or specific municipalities identified in the regulations which must be area rated. The second item requires Council to consider the use of area rating. Presently, the City s by-law does not provide for area rating. All City services are recovered based on a uniform, City-wide basis. There have been several reasons why they have not been imposed including: 1. All City services, with the exception of water, wastewater and stormwater, require that the average 10-year service standard be calculated. This average service standard multiplied by growth in the City, establishes an upper ceiling on the amount of funds which can be collected from all developing landowners. Section

95 Page 7-7 4(4) of O. eg. 82/98 provides that if a development charge by-law applies to a part of the municipality, the level of service and average level of service cannot exceed that which would be determined if the by-law applied to the whole municipality. Put in layman terms, the average service standard multiplied by the growth within the specific area, would establish an area specific ceiling which would significantly reduce the total revenue recoverable for the City hence potentially resulting in D.C. revenue shortfalls and impacts on property taxes. 2. xtending on item 1, attempting to impose an area charge potentially causes equity issues in transitioning from a City-wide approach to an area specific approach. For example, if all services were now built (and funded) within area A (which is 75% built out) and this was funded with some revenues from areas B and C, moving to an area rating approach would see Area A contribute no funds to the costs of services in Areas B & C. The development charges would be lower in Area A (as all services are now funded) and higher in B and C. As well, funding shortfalls may then potentially encourage the municipality to provide less services to B and C due to reduced revenue. 3. Many services which are provided (roads, parks, recreation facilities, library) are not restricted to one specific area and are often used by all residents. For example, arenas located in different parts of the City will be used by residents from all areas depending on the programing of the facility (i.e. a public skate is available each night, but at a different arena; hence usage of any one facility at any given time is based on programing availability). A Council meeting was held on September 18, 2017 which presented the findings of the D.C. regarding the use of area rating and the associated calculations. Based on Council s decision, it was recommended to staff that a uniform, City-wide charge was to continue to be used. 7.5 Other ecommendations It is recommended that Council: Whenever appropriate, request that grants, subsidies and other contributions be clearly designated by the donor as being to the benefit of existing development or new development, as applicable; Adopt the assumptions contained herein as an anticipation with respect to capital grants, subsidies and other contributions;

96 Continue the D.C. approach to calculate the charges on a uniform City-wide basis for all services ; Page 7-8 Approve the capital project listing set out in Chapter 5 of the Development Charges Background Study dated September 29, 2017, subject to further annual review during the capital budget process; Approve the Development Charges Background Study dated September 29, 2017, as amended (if applicable);" Determine that no further public meeting is required; and Approve the Development Charge By-law as set out in Appendix G.

97 Page By-law Implementation 8.1 Public Consultation Process Introduction This chapter addresses the mandatory, formal public consultation process (Section 8.1.2), as well as the optional, informal consultation process (Section 8.1.3). The latter is designed to seek the co-operation and participation of those involved, in order to produce the most suitable policy. Section addresses the anticipated impact of the development charge on development from a generic viewpoint Public Meeting of Council Section 12 of the D.C.A. indicates that before passing a development charge by-law, Council must hold at least one public meeting, giving at least 20 clear days notice thereof, in accordance with the egulation. 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, Council must determine whether a further meeting (under this section) is necessary (i.e. if the proposed by-law which is proposed for adoption has been changed in any respect, 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 City development charge policy: 1. The first grouping is the residential development community, consisting of land developers and builders, who are typically responsible for generating the majority of the development charge revenues. Others, such as realtors, are directly impacted by development charge policy. They are, therefore, potentially interested in all aspects of the charge, particularly the quantum by unit type,

98 projects to be funded by the D.C. and the timing thereof, and City policy with Page 8-2 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. 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 conomic Development Agencies, who are all potentially interested in City development charge policy. Their primary concern is frequently with the quantum of the charge, gross floor area exclusions such as basements, mechanical or indoor parking areas, or exemptions and phase-in or capping provisions in order to moderate the impact. 8.2 Anticipated Impact of the Charge on Development The establishment of sound development charge policy often requires the achievement of an acceptable balance between two competing realities. The first is that high nonresidential development charges 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 development charges 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, development charges or other City 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. 8.3 Implementation equirements Introduction 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.

99 These include notices, potential appeals and complaints, credits, front-ending Page 8-3 agreements, subdivision agreement conditions and finally the collection of revenues and funding of projects. The sections which follow overview 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 City 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 no 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.eg. 82/98 further defines the notice requirements which are summarized as follows: By-law Pamphlet 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 by-law relates; s.s.10(4) lists the persons/organizations who must be given notice; and s.s.10(5) lists the eight items which the notice must cover. In addition to the notice information, the City must prepare a pamphlet explaining each development charge by-law in force, setting out: a description of the general purpose of the development charges; the rules for determining if a charge is payable in a particular case and for determining the amount of the charge; the services to which the development charges relate; and 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.

100 Page 8-4 The City must give one copy of the most recent pamphlet without charge, to any person who requests one Appeals Sections of the D.C.A. set out the requirements relative to making and processing a D.C. by-law appeal and 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 City 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. The City is carrying out a public consultation process, in order to address the issues which come forward as part of that process, thereby avoiding or reducing the need for an appeal to be made Complaints A person required to pay a development charge, or his agent, may complain to the City Council imposing the charge that: the amount of the charge was incorrectly determined; the reduction to be used against the development charge was incorrectly determined; or there was an error in the application of the development charge. Sections of the D.C.A. 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 City Council to the O.M.B Credits Sections of the D.C.A. 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 development charges 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 development charge is payable.

101 Page Front-nding 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. Part III of the D.C.A. (Sections 44-58) 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 City funds being available Severance and Subdivision Agreement Conditions Section 59 of the D.C.A. prevents a Municipality 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; and 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. 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 development charges 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. it would need to provide to the approval authority, information regarding the applicable City development charges 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 development charge.

102 Page 8-2 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.

103 Page A-1 Appendix A Background Information on esidential and Non-residential Growth Forecast

104

105 Page A - 2 Schedule 1 City of Waterloo esidential Growth Forecast Summary Year Population (xcluding Census Undercount) Population (Including Census Undercount)¹ Student Population Off- Campus 2 Population (Including Census Undercount) and Student Population Off- Campus Singles & Semi- Detached Total Private Occupied Households Multiple Dwellings 3 Apartments4 Other Total Households Housing Units Student Housing Conversions to Permanent 5 Purpose Built Student Housing 6 Student Occupied Housing Total Student Occupied Low- Density Dwellings Student Occupied Housing 7 Total Permanent and Student Housing Permanent Person Per Unit (PPU) Mid 2011 Mid 2017 Mid 2022 Mid 2027 Mid , ,730 16, ,670 23,685 5,425 8, ,520 1,401 4,925 6,326 43, , ,300 17, ,834 24,441 5,942 11, ,826 4,501 2,866 7,367 49, , ,300 17, ,238 26,194 6,848 12, ,923 4,991 2,636 7,627 53, , ,500 18, ,848 28,059 7,375 14, ,973 5,511 2,386 7,897 57, , ,000 18, ,770 28,953 7,646 16, ,165 6,023 2,144 8,167 61, Incremental Growth Mid Mid 2017 Mid Mid 2022 Mid Mid ,156 9, , , ,306 2,059 3,100-2,059 1,041 5,347 9,646 10, ,404 1, , , ,357 19,490 20, ,014 3,618 1,433 3, , , ,677 Mid Mid ,697 27,700 1,236 28,936 4,512 1,704 5, , , ,139 Source: Forecast is derived from the egion of Waterloo Offical Plan by, Census Undercount estimated at approximately 4%. Note: Population Including the Undercount has been rounded. 2. Off-campus student population is an estimate/forecast of students that live off-campus and may not be captured in Census households and reside temporarily in the City of Waterloo for their studies. 3. Includes townhomes and apartments in duplexes. 4. Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 5. epresents units which are converted from student occupied dwellings into permanent occupied households 6. Student purpose housing includes housing primarily for the student market growth is based on analysis of student purpose built housing by the City of Waterloo. 7. epresents an estimate/forecast of housing that is not captured in the Census households. Figure A-1 1,800 Annual Housing Forecast¹ 1,600 1,474 1,462 1,539 1,440 1,431 1,400 1,288 Housing Units 1,200 1, , , Years Historical Student Purpose Built Housing Low Density Medium Density High Density Historical Average Source: Historical housing activity ( ) based on Statistics Canada building permits, Catalogue XIB 1. Growth Forecast represents calendar year. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

106 Page A - 3 Schedule 2 City of Waterloo stimate of the Anticipated Amount, Type and Location of esidential Development for which Development Charges can be Imposed New Development (Premanent) Development Timing Single and Semi- Detached Multiple Dwellings 1 Apartments 2 Total Dwelling Units Population Increase in New Units Population Change in xisting Units Net Population Increase Station Areas/Uptown Area emaining Built-up Area Greenfield Area City of Waterloo ,500 2,639 5,034 (125) 4, ,234 4,393 8,345 (151) 8, ,670 (1,390) ,363 (1,679) ,138 1, ,368 13,013 (267) 12, ,790 1, ,324 15,798 (323) 15, ,138 1,433 3,096 7,667 19,717 (1,782) 17, ,790 1,704 5,123 10,617 26,506 (2,153) 24,353 Off Campus New Development (Students) Development Timing Single and Semi- Detached Multiple Dwellings 1 Apartments 2 Total Dwelling Units Student Population Increase in New Units Station Areas/Uptown Area emaining Built-up Area Greenfield Area City of Waterloo , ,294 1,294 3, ,010 1,010 2, ,522 1,522 3,583 Total(New Development Permanent and Student) Development Timing Single and Semi- Detached Multiple Dwellings 1 Apartments 2 Total Dwelling Units Population Increase in New Units Population Change in xisting Units Net Population Increase ,359 3,498 7,053 (125) 6,928 Station Areas/Uptown Area ,528 5,687 11,392 (151) 11, ,025 (1,390) 635 emaining Built-up Area ,128 2,899 (1,679) 1, ,138 1, ,368 13,013 (267) 12,746 Greenfield Area ,790 1, ,324 15,798 (323) 15, ,138 1,433 4,106 8,677 22,091 (1,782) 20,309 City of Waterloo ,790 1,704 6,645 12,139 30,089 (2,153) 27,936 Source: Forecast is derived from the egion of Waterloo Offical Plan by, esidential distribution based on a combination of historical permit activity, available housing supply and discussions with City staff regarding future development prospects. 1. Includes townhomes and apartments in duplexes. 2. Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

107 Page A - 4 Schedule 3a City of Waterloo Current Year Permanent Population Growth Forecast Mid 2011 to Mid 2017 POPULATION Mid 2011 Permanent Population 98,780 Permanent Occupants of Units (2) 2,247 New Housing Units, multiplied by persons per unit (3) 2.18 Mid 2011 to Mid 2017 gross population increase 4,894 4,894 Conversion of Student Units 2,059 Occupied Dwelling into Permanent Households multiplied by persons per unit (3) 3.21 Mid 2011 to Mid 2017 gross population increase 6,612 6,612 Decline in Permanent Units (4) 37,520 Housing Unit Occupancy, multiplied by ppu decline rate (5) Mid 2011 to Mid 2017 total decline in population -2,351-2,351 Permanent Population stimate to Mid ,935 Net Permanent Population Increase, Mid 2011 to Mid ,155 (1) 2011 population based on StatsCan Census unadjusted for Census Undercount. (2) stimated residential units constructed, Mid 2011 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 stimated Units² Per Unit Average Singles & Semi Detached % 0.56 Multiples (6) % 0.27 Apartments (7) % 1.35 Apartments - one bedroom or less 1.25 Apartment - two/three bedrooms 2.13 Apartments - four/five bedrooms 4.50 Total 100% 2.18 ¹ Based on 2011 Census custom database ² Based on Building permit/completion activity (4) 2011 households taken from StatsCan Census. (5) Decline occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. (6) Includes townhomes and apartments in duplexes. (7) Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

108 Page A - 5 Schedule 3b City of Waterloo Current Year Off-Campus Student Population Growth Forecast Mid 2011 to Mid 2017 POPULATION Mid 2011 Off-Campus Student Population 16,940 Occupants of New Units (2) 3,100 Off Campus Student Housing Units, multiplied by persons per unit (3) 2.35 Mid 2011 to Mid 2017 gross population increase 7,286 7,286 Conversion of Student Occupied Dwellings to Permanent Households Units 2,059 multiplied by persons per unit (3) 3.25 Mid 2011 to Mid 2017 Population change 6,692 6,692 Off-Campus Student Population stimate to Mid ,534 Net Off Campus Student Population Increase, Mid 2011 to Mid (1) 2011 population based on City of Waterloo data (2) stimated residential units constructed, Mid 2011 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 stimated Units² Per Unit Average Student Occupied Multiples % 0.00 Apartments % 2.35 Apartments - one bedroom or less % 0.54 Apartment - two/three bedrooms % 0.64 Apartments - four/five bedrooms % 1.17 Total 100% 2.35 Source: 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

109 Page A - 6 Schedule 4a City of Waterloo Five Year Permanent Population Growth Forecast Mid 2017 to Mid 2022 POPULATION Mid 2017 Permanent Population 107,936 Permanent Occupants of Units (2) 3,867 New Housing Units, multiplied by persons per unit (3) 2.57 Mid 2017 to Mid 2022 gross population increase 9,941 9,941 Conversion of Student Units 230 Occupied Dwelling into Permanent Households multiplied by persons per unit (3) 3.25 Mid 2011 to Mid 2017 gross population increase Decline in Permanent Units (4) 41,826 Housing Unit Occupancy, multiplied by ppu decline rate (5) Mid 2017 to Mid 2022 total decline in population -1,042-1,042 Permanent Population stimate to Mid ,582 Net Permanent Population Increase, Mid 2017 to Mid ,646 (1) Mid 2017 Permanent Population based on: 2011 Population (98,780) + Mid 2011 to Mid 2017 estimated housing units to beginning of forecast period (2,247 x 2.18 = 4,894) + (37,520 x = -2,351) = 107,935 (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 stimated Units² Per Unit Average Singles & Semi Detached % 1.39 Multiples (6) % 0.52 Apartments (7) % 0.66 Apartments - one bedroom or less 1.25 Apartment - two/three bedrooms 2.13 Apartments - four/five bedrooms 4.50 Total 100% 2.57 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) Mid 2017 households based upon 37,520 (2011 Census) + 2,247 (Mid 2011 to Mid 2017 unit estimate) = 41,826 (5) Decline occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. (6) Includes townhomes and apartments in duplexes. (7) Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

110 Page A - 7 Schedule 4b City of Waterloo Five Year Off-Campus Student Population Growth Forecast Mid 2017 to Mid 2022 POPULATION Mid 2017 Off-Campus Student Population 17,534 Occupants of New Units (2) 490 Off Campus Student Housing Units, multiplied by persons per unit (3) 2.35 Mid 2017 to Mid 2022 gross population increase 1,152 1,152 Conversion of Student Occupied Dwellings to Permanent Households Units 230 multiplied by persons per unit (3) 3.25 Mid 2017 to Mid 2022 population change Off Campus Student Population stimate to Mid ,938 Net Off Campus Student Population Increase, Mid 2017 to Mid (1) Mid 2017 Off-Campus Student Population based on: 2011 Population (16,940) + Mid 2011 to Mid 2017 estimated housing units to beginning of forecast period (3,100 x 2.35 = 7,286) + (37,520 x = 77,018) = 17,534 (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 stimated Units² Per Unit Average Student Occupied Single & Semi-Detached/Multiples % 0.00 Apartments % 2.35 Apartments - one bedroom or less % 0.54 Apartment - two/three bedrooms % 0.64 Apartments - four/five bedrooms % 1.17 Total 100% 2.35 Source: 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

111 Page A - 8 Schedule 5a City of Waterloo Ten Year Permanent Population Growth Forecast Mid 2017 to Mid 2027 POPULATION Mid 2017 Permanent Population 107,936 Permanent Occupants of Units (2) 7,667 New Housing Units, multiplied by persons per unit (3) 2.57 Mid 2017 to Mid 2027 gross population increase 19,717 19,717 Conversion of Student Units 480 Occupied Dwelling into Permanent Households multiplied by persons per unit (3) 3.25 Mid 2011 to Mid 2017 gross population increase 1,559 1,559 Decline in Permanent Units (4) 41,826 Housing Unit Occupancy, multiplied by ppu decline rate (5) Mid 2017 to Mid 2027 total decline in population -1,782-1,782 Permanent Population stimate to Mid ,430 Net Permanent Population Increase, Mid 2017 to Mid ,490 (1) Mid 2017 Permanent Population based on: 2011 Population (98,780) + Mid 2011 to Mid 2017 estimated housing units to beginning of forecast period (2,247 x 2.18 = 4,894) + (37,520 x = -2,351) = 107,935 (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 stimated Units² Per Unit Average Singles & Semi Detached % 1.44 Multiples (6) % 0.41 Apartments (7) % 0.72 Apartments - one bedroom or less 1.25 Apartment - two/three bedrooms 2.13 Apartments - four/five bedrooms 4.50 Total 100% 2.57 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) Mid 2017 households based upon 37,520 (2011 Census) + 2,247 (Mid 2011 to Mid 2017 unit estimate) = 41,826 (5) Decline occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. (6) Includes townhomes and apartments in duplexes. (7) Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

112 Page A - 9 Schedule 5b City of Waterloo Ten Year Off Campus Student Population Growth Forecast Mid 2017 to Mid 2027 POPULATION Mid 2017 Off Campus Student Population 17,534 Occupants of New Units (2) 1,010 Off Campus Student Housing Units, multiplied by persons per unit (3) 2.35 Mid 2017 to Mid 2027 gross population increase 2,374 2,374 Conversion of Student Occupied Dwellings to Permanent Households Units 480 multiplied by persons per unit (3) 3.25 Mid 2017 to Mid 2027 gross population increase 1,560 1,560 Off Campus Student Population stimate to Mid ,348 Net Off Campus Student Population Increase, Mid 2017 to Mid (1) Mid 2017 Off Campus Student Population based on: 2011 Population (16,940) + Mid 2011 to Mid 2017 estimated housing units to beginning of forecast period (3,100 x 2.35 = 7,286) + (37,520 x = 77,018) = 17,534 (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 stimated Units² Per Unit Average Student Occupied Single & Semi-Detached/Multiples % 0.00 Apartments % 2.35 Apartments - one bedroom or less % 0.54 Apartment - two/three bedrooms % 0.64 Apartments - four/five bedrooms % 1.17 Total 100% 2.35 Source: 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

113 Page A - 10 Schedule 6a City of Waterloo Long-Term Permanent Growth Forecast Mid 2017 to Mid 2031 POPULATION Mid 2017 Population 107,936 Permanent Occupants of Units (2) 10,617 New Housing Units, multiplied by persons per unit (3) 2.50 Mid 2017 to 2031 gross population increase 26,506 26,506 Conversion of student occupied dwelling into permeant dwelling Units 722 multiplied by persons per unit (3) 3.25 Mid 2011 to Mid 2017 gross population increase 2,345 2,345 Decline in Permanent Units (4) 41,826 Housing Unit Occupancy, multiplied by ppu. decline rate (5) Mid 2017 to 2031 total decline in population -2,153-2,153 Population stimate to ,633 Net Population Increase, Mid 2017 to ,697 (1) Mid 2017 Population based on: 2011 Population (98,780) + Mid 2011 to Mid 2017 estimated housing units to beginning of forecast period (2,247 x 2.18 = 4,894) + (37,520 x = -2,351) = 107,935 (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 stimated Units² Per Unit Average Singles & Semi Detached % 1.29 Multiples (6) % 0.35 Apartments (7) % 0.85 Apartments - one bedroom or less 1.25 Apartment - two/three bedrooms 2.13 Apartments - four/five bedrooms 4.50 Total 100% 2.50 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) Mid 2017 households based upon 37,520 (2011 Census) + 2,247 (Mid 2011 to Mid 2017 unit estimate) = 41,826 (5) Decline occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. (6) Includes townhomes and apartments in duplexes. (7) Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

114 Page A - 11 Schedule 6b City of Waterloo Long Term Off Campus Student Population Growth Forecast Mid 2017 to Mid 2031 POPULATION Mid 2017 Off Campus Population 17,534 Occupants of New Units (2) 1,522 Off Campus Student Housing Units, multiplied by persons per unit (3) 2.35 Mid 2017 to 2031 gross population increase 3,583 3,583 Conversion of Student Occupied Dwellings to Permanent Households Units 722 multiplied by persons per unit (3) 3.25 Mid 2017 to 2031 Population Change 2,347 2,347 Off Campus Student Population stimate to ,770 Net Off Campus Student Population Increase, Mid 2017 to ,236 (1) Mid 2017 Off Campus Population based on: 2011 Population (16,940) + Mid 2011 to Mid 2017 estimated housing units to beginning of forecast period (3,100 x 2.35 = 7,286) + (37,520 x = 77,018) = 17,534 (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 stimated Units² Per Unit Average Student Occupied Single & Semi-Detached/Multiples % 0.00 Apartments % 2.35 Apartments - one bedroom or less % 0.54 Apartment - two/three bedrooms % 0.64 Apartments - four/five bedrooms % 1.17 Total 100% 2.35 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) Mid 2017 households based upon 37,520 (2011 Census) + 3,100 (Mid 2011 to Mid 2017 unit estimate) = 41,826 (5) Decline occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. (6) Includes townhomes and apartments in duplexes. (7) Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

115 Page A - 12 Schedule 7 City of Waterloo Historical esidential Building Permits Years 2007 to 2016 esidential Building Permits Year Singles & Semi Detached Multiples 1 Apartments 2 Total ,396 1, ,028 1, Total ,326 4,383 Average (2007 to 2011) % Breakdown 18% 6% 76% 100% , ,143 1, ,028 1, Total 1, ,095 5,413 Average (2012 to 2016) ,083 % Breakdown 19% 6% 76% 100% Total 1, ,421 9,796 Average (2007 to 2016) % Breakdown 18% 6% 76% 100% Source: Statistics Canada building permits, Catalogue XIB and City of Waterloo Building Permit Activity. 1. Includes townhomes and apartments in duplexes. 2. Includes bachelor/1 bedroom, 2-3 bedroom and 4 bedroom+ apartments. 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

116 Page A - 13 Schedule 8 City of Waterloo Persons Per Unit By Age And Type Of Dwelling (2011 Census) Age of Singles and Semi-Detached Dwelling < 1 B 1 B 2 B 3/4 B 5+ B Total 20 Year Average Total Age of Multiples 2 Dwelling < 1 B 1 B 2 B 3/4 B 5+ B Total 20 Year Average Total Age of Apartments 3 Dwelling < 1 B 1 B 2 B 3/4 B 5+ B Total 20 Year Average Total Age of All Density Types Dwelling < 1 B 1 B 2 B 3/4 B 5+ B 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 townhomes and apartments in duplexes. 3. Includes bachelor/1 bedroom, 2-3 bedroom and 4 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 9/28/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

117 Page A - 14 Schedule 9 City of Waterloo Persons Per Unit by Structural Type and Age of Dwelling (2011 Census) 4.00 Persons Per Dwelling Age of Dwelling Singles and Semi-Detached Multiples Apartments 9/26/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

118 Page A - 15 Schedule 10a City of Waterloo mployment Forecast 2017 to 2031 Activity ate mployment Period Population Primary Work at Home Industrial Commercial/ Population elated Institutional Total NFPOW 1 Total Including NFPOW Primary Work at Home Industrial Commercial/ Population elated Institutional Total NFPOW ¹ Total mployment (Including NFPOW) Total (xcluding NFPOW and Work at Home) Mid , ,765 14,395 25,055 11,160 53,435 2,760 56,195 50,670 Mid , ,435 14,946 27,571 12,825 58,846 3,785 62,631 55,411 Mid , ,455 18,818 30,593 14,675 67,630 3,545 71,175 64,175 Mid , ,775 18,923 32,744 15,723 71,246 3,545 74,791 67,471 Mid , ,113 19,460 34,769 17,351 75,773 4,337 80,110 71,660 Mid , ,330 20,324 37,553 18,790 81,077 4,700 85,777 76,747 Mid , ,708 20,580 39,286 19,380 84,034 4,966 89,000 79,326 Incremental Change Mid Mid , ,152 1,048 3, ,616 3,296 Mid Mid , ,025 1,628 4, ,319 4,189 Mid Mid , ,401 4,809 3,067 9,831 1,155 10,986 9,276 Mid Mid , ,657 6,542 3,657 12,788 1,421 14,209 11,855 Annual Average Mid Mid , Mid Mid , , Mid Mid , , Mid Mid , , Source: Forecast is derived from the egion of Waterloo Offical Plan by, 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. 9/26/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

119 Page A - 16 Period Population Primary Schedule 10b City of Waterloo mployment & Gross Floor Area (GFA) Forecast, 2017 to 2031 Industrial mployment Commercial/ Population elated Institutional Mid , ,395 25,055 11,160 50,670 14,395,000 9,395,600 6,696,000 30,486,600 Mid , ,946 27,571 12,825 55,411 14,945,500 10,338,900 7,695,000 32,979,400 Mid , ,818 30,593 14,675 64,175 18,817,500 11,472,200 8,805,000 39,094,700 Mid , ,923 32,744 15,723 67,471 18,923,200 12,279,000 9,434,000 40,636,200 Mid , ,460 34,769 17,351 71,660 19,460,000 13,038,400 10,410,600 42,909,000 Mid , ,324 37,553 18,790 76,747 20,324,000 14,082,400 11,274,000 45,680,400 Mid , ,580 39,286 19,380 79,326 20,580,000 14,732,300 11,628,000 46,940,300 Incremental Change Mid Mid , ,516 1,665 4,741 Mid Mid , ,872 3,022 1,850 8,764 Mid Mid , ,152 1,048 3, , , ,000 1,541,500 Mid Mid , ,025 1,628 4, , , ,600 2,272,800 Mid Mid , ,401 4,809 3,067 9,276 1,400,800 1,803,400 1,840,000 5,044,200 Mid Mid , ,657 6,542 3,657 11,855 1,656,800 2,453,300 2,194,000 6,304,100 Annual Average Mid Mid , Mid Mid ,753 Mid Mid , , , , ,917 Mid Mid , , , , ,560 Mid Mid , , , , ,420 Mid Mid , , , , ,293 Source: Forecast is derived from the egion of Waterloo Offical Plan by, Square Foot Per mployee Assumptions Industrial 1,000 Commercial/ Population elated 375 Institutional 600 Total Industrial Gross Floor Area in Square Feet (stimated)¹ Commercial/ Population Institutional elated Total

120 Page A - 17 Schedule 10c stimate of the Anticipated Amount, Type and Location of Non-esidential Development for which Development Charges can be Imposed Development Timing Industrial Commercial Institutional Total Non-es mployment GFA S.F GFA S.F. GFA S.F. GFA S.F. Increase 1 Station Areas/Uptown Area emaining Built-up Area Greenfield Area City of Waterloo ,400 1,100,000 1,159,200 2,945,600 5, ,800 1,496,500 1,382,200 3,690,500 7, , , ,400 1,035,000 1, , , ,000 1,259,000 1, , , ,400 1,063,500 2, , , ,700 1,354,300 2, ,400,800 1,803,400 1,840,000 5,044,200 9, ,656,800 2,453,300 2,194,000 6,304,100 11,855 Source:, mployment Increase does not include No Fixed Place of Work. 2. Square feet per employee assumptions: Industrial 1,000 Commercial 375 Institututional 600 City of Waterloo GFA (Sq.ft.) Greenfield by Location Intensification Industrial 1,800, , ,000 Commercial 1,500,000 1,100, ,000 Institutional 1,100,000 1,159, ,000 1,159,200 1,200,000 Total GFA 2,945,000 1,034, , , , , , ,400 Greenfield 180,300 Intensification 294, , ,100 Industrial 812, ,000 0 Commercial 1,497, ,000 Industrial Commercial Institutional Institutional 1,382, ,000 Station Areas/Uptown emaining Built-up Area Greenfield Total GFA 3,691,000 1,259,000 Forecast GFA (Sq.ft.) Growth Source: Forecast GFA (Sq.ft.) Growth 1,800,000 1,500,000 1,200, , , , , ,700 Source: 182,200 City of Waterloo GFA (Sq.ft.) by Location ,496, , ,400 1,382, , ,000 Industrial Commercial Institutional Station Areas/Uptown emaining Built-up Area Greenfield

121 Page A - 18 Schedule 11 City of Waterloo Non-esidential Construction Value Years (000's 2015 $) YA Industrial Commercial Institutional Total New Improve Additions Total New Improve Additions Total New Improve Additions Total New Improve Additions Total Subtotal ,043 37, , , , ,597 19, , , ,050 1,079,741 1,317, , ,839 1,518,144 2,396,499 Percent of Total 12% 7% 81% 100% 68% 28% 3% 100% 10% 8% 82% 100% 24% 12% 63% 100% Average 6,498 3,875 80,752 91,126 50,242 23,986 2,471 76,698 12,737 14, , ,951 69,477 42, , ,775 Subtotal ,376 47,526 39, , , ,106 28, , ,890 47,482 87, , , , , ,843 Percent of Total 21% 43% 36% 100% 55% 37% 9% 100% 53% 17% 31% 100% 49% 30% 21% 100% Average 4,675 9,505 7,952 22,133 36,542 24,621 5,773 66,936 29,978 9,496 17,426 56,900 71,196 43,623 31, ,969 Subtotal ,728 71, , , , ,324 42, , , ,432 1,078,136 1,435, , ,049 1,575,002 2,805,824 Percent of Total 11% 12% 77% 100% 62% 32% 5% 100% 16% 9% 75% 100% 28% 16% 56% 100% Average 5,144 5,941 37,899 48,984 40,614 21,110 3,506 65,230 18,723 11,036 89, ,604 64,481 38, , , Period Total 587, ,765 1,435,245 2,805, Average 48,984 65, , ,819 % Breakdown 20.9% 27.9% 51.2% 100.0% Source: Statistics Canada Publication, XIB Note: Inflated to year-end 2014 (January, 2015) dollars using eed Construction Cost Index 9/26/2017 H:\Waterloo - City\2017 DC\Growth\ 2017_Waterloo_GrowthModel_September xlsm

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123 Page B-1 Appendix B Level of Service

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125 Page B-2 CITY OF WATLOO Service Category Services elated to a Highway Sub-Component SUMMAY OF SVIC ANDADS AS P DVLOPMNT CHAGS ACT, 1997 Cost (per capita) 10 Year Average Service Standard Quantity (per capita) Quality (per capita) Maximum Ceiling LOS oads $1, lane km of roadways $740,217 per lane km $47,561,040 Bridges, Culverts & Structures $ Number of Bridges, Culverts & Structures $541,333 per item $4,536,806 Sidewalks & Bike Lanes $ km of Sidewalks and Bike Lanes $115,959 per km $15,873,235 Public Works Facilities $ ft² of building area $215 per ft² $4,931,542 Public Works Fleet $ No. of vehicles and equipment $61,496 per vehicle $4,466,687 Fire Facilities $ ft² of building area $354 per ft² $3,968,029 Fire Protection Services Fire Vehicles $ No. of vehicles $333,300 per vehicle $1,862,214 Fire Small quipment and Gear $ No. of equipment and gear $7,255 per Firefighter $445,859 Parking Parking Spaces $ No. of spaces $55,580 per space $16,705,777 Cemeteries Cemetery quipment $ No. of Niches $1,411 per vehicle $106,013 Cemetery Facilities $ ft² of building area $338 per ft² $646,639 Parkland Development $ Hectares of Parkland $97,024 per acre $7,290,728 Parks and ecreation Parkland Amenities $ No. of parkland amenities $50,620 per amenity $7,299,055 Parkland Trails $ Km of Paths and Trails $223,868 per lin m. $10,002,386 Indoor ecreation Facilities $1, ft² of building area $315 per ft² $35,994,656 Library Services Library Facilities $ ft² of building area $307 per ft² $2,700,285 Library Collection Materials $ No. of library collection items $30 per collection item $1,988,048

126 Page B-3 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: oads lane km of roadways Description Value ($/Lane km) Arterial oads Lane-KM $710,000 Collector oads Lane KM $793,000 ural oads Lane-KM $590,000 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $740,217 Service Standard $1,703 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $1,703 ligible Amount $47,561,040

127 Page B-4 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Bridges, Culverts & Structures Number of Bridges, Culverts & Structures 2017 Value Description ($/item) Large Culverts Classified as Bridges $540,000 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $541,333 Service Standard $162 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $162 ligible Amount $4,536,806

128 Page B-5 City of Waterloo Service Standard Calculation Sheet Service: Sidewalks & Bike Lanes Unit Measure: km of Sidewalks and Bike Lanes Description Value ($/km) Bike Lanes $120,000 Sidewalks Total KM On ural $116,300 On Collector esidential $116,300 On Collector Commercial $116,300 On Local esidential $116,300 On Local Commercial $116,300 On Artieral $116,300 On egional ds $116,300 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $115,959 Service Standard $568 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $568 ligible Amount $15,873,235

129 Page B-6 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Public Works Facilities ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. Service Centre (1984) - xisting Main Building (x. Admin., x. Maintenance, and x. 57,610 57,610 57,610 57,610 57,610 57,610 57,610 57,610 57,610 57,610 $250 $301 Unheated Storage) Service Centre (1992) - xisting Heated Vehicle Storage Building 16,620 16,620 16,620 16,620 16,620 16,620 16,620 16,620 16,620 16,620 $93 $128 Service Centre (1999) - xisting Truck Wash 1,970 1,970 1,970 1,970 1,970 1,970 1,970 1,970 1,970 1,970 $55 $86 Service Centre (1984) - xisting Green House 7,315 7,315 7,315 7,315 7,315 7,315 7,315 7,315 7,315 7,315 $20 $47 Service Centre (1989) - xisting Oktoberfest/Storage 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 $35 $64 Service Centre (1982) - xisting Parks Portable 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 $2 $28 Service Centre (1984) - Old Sand & Salt Storage Building 5,790 5,790 5,790 5,790 5,790 5,790 5,790 5,790 5,790 5,790 $10 $36 Service Centre (1992) - Old Asphalt Shed $10 $36 Total 95,805 95,805 95,805 95,805 95,805 95,805 95,805 95,805 95,805 95,805 Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $215 Service Standard $177 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $177 ligible Amount $4,931,542

130 Page B-7 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Public Works Fleet No. of vehicles and equipment Description Value ($/Vehicle) Public Works Vehicles Construction quip (Large) $150,000 Construction quip (Med) $27,100 Construction quip (Small) $5,400 Leased $5,500 Small quipment $1,500 Specialty quip. (Large) $325,000 Specialty quip. (Med) $48,800 Specialty quip. (Small) $12,000 Specialty quip. (Sweeper) $270,900 Trackless $162,500 Tractors $50,000 Tractors (Large) $100,000 Trailers $12,500 Truck (1/2 Ton xtended Pick Up) $35,000 Truck (1/2 Ton Pick Up) $33,000 Truck (3/4 Ton Pick Up) $37,900 Truck (4x4 or Crew Cab Pick Up) $43,300 Truck (Dump Plow/Salter - Sgl Axl) $240,000 Truck (Dump Plow/Salter - Tandem) $270,000 Truck (Service) $80,000 Truck (Specialty) $100,000 Flusher Truck $400,000 Truck (Van) $40,000 Turf quipment $23,000

131 Page B-8 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Public Works Fleet No. of vehicles and equipment Description Value ($/Vehicle) Parks, ec, and Other Buildings Standards $37,900 By-Law Car $29,300 Construction quip (Large) $150,000 Ice esurfacer $100,000 Small quipment $1,500 Specialty quip. (Large) $325,000 Specialty quip. (Med) $48,800 Specialty quip. (Small) $12,000 Specialty quip. (Sweeper) $270,900 Trackless $162,500 Tractors $50,000 Tractors (Large) $100,000 Trailers $12,500 Truck (1/2 Ton Pick Up) $33,000 Truck (3/4 Ton Pick Up) $37,900 Truck (4x4 or Crew Cab Pick Up) $43,300 Truck (Dump Plow/Salter - Tandem) $270,000 Truck (Service) $80,000 Truck (Specialty) $100,000 Truck (Van) $40,000 Turf quipment $23,000 Turf quipment - Golf Course $33,200 Turf quipment - Large $55,400 Turf Utility Vehicle $23,000 Turf Utility Vehicle - Golf Course $18,800 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $61,496 Service Standard $160 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $160 ligible Amount $4,466,687

132 Page B-9 City of Waterloo 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 #1 - Weber Street North 13,891 13,891 13,891 13,891 13,891 13,891 13,891 13,891 13,891 13,891 $220 $342 Station #2 Headquarters Colombia Street W 20,277 20,277 20,277 20,277 20,277 20,277 20,277 20,277 20,277 20,277 $260 $327 Protective Services Community Development $260 $322 Station #3 - Northfield Drive 8,790 8,790 8,790 8,790 8,790 8,790 8,790 8,790 8,790 8,790 $230 $325 Station #4 - University Avenue ast ,141 6,141 6,141 6,141 6,141 6,141 $510 $619 Total 43,258 43,258 43,258 43,258 49,399 49,399 49,399 49,099 49,099 49,099 Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $354 Service Standard $142 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $142 ligible Amount $3,968,029

133 Page B-10 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Fire Vehicles No. of vehicles Description Value ($/Vehicle) 2001 AmerIcan Le France Pump 12 - Backup $1,010, osenbauer Aerial $1,770, osenbauer - escue Pumper Pump $1,010,000 Anderson Triple Comb. Pumper $1,010,000 Spartan Gladiator Pumper Saulsbury $1,010,000 Freightliner Pumper Tanker $740, Pierce Tanker $641, Pierce - escue Pumper Pump $840, Pierce -75' - Aerial Pump $1,140, Pierce - escue Pumper Pump $840,000 Chevy Silvarado $47, Honda Hybrid Car $47,300 Mazda Tribute C $47,300 Hazmat Trailer $51, Chevy xpress Van Car $47,300 Ford F 250 Hazmat Pickup $51,800 Ford $47,300 Dodge am - FPO $47,300 F $47,300 Honda Hybrid 2011 Car $47, Dodge Chargers $47, Ford F250 Service $47, Ford Fiesta Car $21, Ford Fiesta Car $21, Ford Fusion Car $28, Ford F150 Car $32, Ford 150 conline Van Training 1? $29, Ford F250 Hazmat Pickup $32, Dodge Durango Car $37, Dodge Durango Car $43, Ford xplorer Car $38,000 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $333,300 Service Standard $67 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $67 ligible Amount $1,862,214

134 Page B-11 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Fire Small quipment and Gear No. of equipment and gear Description Value ($/item) Opticom Traffic Controller Pre-mption Device $7,700 Self Contained Breathing Apparatus $5,200 Personal Fire Fighter Protective quipment $2,900 Thermal Imaging Camera $69,500 Breathing Air Compressor $14,700 Station Generators $77,300 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $7,255 Service Standard $16 DC Amount (before deductions) 15 Year Forecast Population 27,936 $ per Capita $16 ligible Amount $445,859

135 Page B-12 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parking Spaces No. of spaces Description Value ($/space) Alexandra $56,200 Caroline $41,900 Dupont $67,800 Herbert $61,300 Museum $67,800 egina $47,500 Station $60,900 Town Square $59,500 William $46,900 Willow $77,500 Uptown Parkade $68,000 Bauer $38,200 rb $50,600 City Centre $49,000 Perimeter $66,900 Temporary Lot A - Paved $72,400 Temporary Lot B - Gravel $38,400 Other Infrastructure Pay and Display Machines $16,300 Gated Garage System $108,000 Total 1,717 1,718 1,740 1,710 1,706 1,706 1,701 1,701 1,788 1,798 Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $55,580 Service Standard $823 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $823 ligible Amount $16,705,777

136 Page B-13 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Cemetery quipment No. of Niches Description Value ($/Niche) Columbarium Dome B $1,400 Columbarium Dome C $1,400 Columbarium Dome D $1,400 Columbarium Dome A $1,400 Columbarium Feature Walls $1,400 Columbarium Dome - Section F-Dome B $1,400 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $1,411 Service Standard $5 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $5 ligible Amount $106,013

137 Page B-14 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Cemetery Facilities ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. Parkview Storage 2 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 $71 $108 Parkview Chapel/Crematorium 4,720 4,720 4,720 4,720 4,720 4,720 4,720 4,720 4,720 4,720 $336 $400 Parkview Cemetery Offices/Service Building 3,446 3,446 3,446 3,446 3,446 3,446 3,446 3,446 3,446 3,446 $260 $316 Parkview Storage Building $423 $496 Parkview Storage Shed $71 $108 Mount Hope Storage 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 $280 $381 Total 10,966 10,966 10,966 10,966 10,966 10,966 10,966 10,966 10,966 10,966 Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $338 Service Standard $32 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $32 ligible Amount $646,639

138 Page B-15 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Development Hectares of Parkland Description Value ($/Ha) Class 1 - Major Parks $81,000 Class 2 - Community Parks $81,000 Class 3 - Culturally Significant Parks $81,000 Class 4 - Neighbourhood Parks $81,000 Class 5 - Pedestrian Links and Linear Parks (1) $81,000 Class 9 - Special Agreement Parks $81,000 Passive park extracted from nvironmental eserves $81,000 Grey Silo Golf Course $181,000 Grey silo parking lot/buildings/practice tee $81,000 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $97,024 Service Standard $359 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $359 ligible Amount $7,290,728

139 Page B-16 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Amenities No. of parkland amenities Description Value ($/item) Playgrounds IM Park $119,000 Waterloo Park $152,000 Bechtel Park Facility $43,300 Moses Springer Park Facility $43,300 Alexandra Park $43,300 Angler Way Park $5,400 Anndale Park $43,300 Atlantic Park $5,400 Auburn Park $32,500 Autumn Willow Park $32,500 Basswood Park $5,400 Birchmount Park $5,400 Black Cherry Park $21,700 Blue Beech Park $43,300 Bluenose Park $43,300 Bluestream Park $43,300 Bolingbrooke Park $43,300 Bonn Park # $5,400 Bonn Park # $43,300 Bordeaux Park $10,800 Brighton Park $25,000 Butternut Park $5,400 Canewood Park $43,300 Carriage Way Park $43,300 Chesapeake Park $10,800 Columbia Forest Court Park $5,400 Conservation Meadow Park $43,300 Cornerbrook Park $43,300 Creekside Park $5,400 Culpepper Park $32,500 Deer un Park $43,300 Dunvegan Park $43,300 astbridge Green $43,300 xmoor Park $43,300 Forwell Park $43,300 Glen Acres Park $43,300 Goldthread Park $10,800 Haida Park $43,300 Heasley Park $43,300 Interlaken Park $32,500 Jacob Green $43,300 Kingscourt Park $43,300 Klosters Park $10,800

140 Page B-17 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Amenities No. of parkland amenities Description Value ($/item) Lakeshore Optimist Park $43,300 Laurelwood Park $43,300 Lausanne Park $43,300 Lucerne Park $32,500 Mary Allen Park $43,300 Maverick Park $43,300 Moses Springer Park eserve $43,300 Mountain Maple Park $5,400 Old Oak Park $43,300 Old Post Park $43,300 Pinebrook Park $32,500 Pinerow Park $32,500 egency Park $43,300 ideau iver Park $32,500 ummelhardt Park $43,300 oyal Beech Park $43,300 Salzburg Park $32,500 Sandowne Park $43,300 Star Flower Park $5,400 Sundew Park $43,300 Thorndale Park $43,300 University Downs Park $43,300 Wasaga Park $43,300 West Wind Park $86,700 Westvale Park $43,300 White lm Park $32,500 Whitecap Park $32,500 Winterberry Park $10,800 Wintermeyer Park $43,300 Woolgrass Park $43,300 Blue Beech Link $32,500 oyal Fern Park $5,400 Other Parks $43,300 Westmount Sports Park 1 1 $80,000 Baseball Diamonds Lit Bechtel Park $294,000 Waterloo Park $294,000 Hillside Park $294,000 astbridge Sports Park (IM Diamonds 1,2,3) $294,000

141 Page B-18 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Amenities No. of parkland amenities Description Value ($/item) Unlit Lexington Park $152,000 Waterloo Park $152,000 Kingscourt Park $152,000 Auburn Park $152,000 egency Park $152,000 Laurelwood Park $152,000 ed iver Park $152,000 Mitsubishi Park $152,000 West Wind Park $152,000 University Downs Park $152,000 astbridge Green $152,000 NC Park $152,000 IM $152,000 Wintermeyer Park $152,000 School Property Diamonds (50%) Bluevale Collegiate Insitute $47,300 Cedarbrae Public School $47,300 Centennial Public School $47,300 mpire Public School $47,300 Keats Way Public School $47,300 Lincoln Heights School $47,300 N.A.Macachern School $47,300 Mary Johnson School $47,300 MacGregor Public School $47,300 Northlake Woods School $47,300 Our Lady of Lourdes School $47,300 Sandowne Public School $47,300 Sir dgar Bauer $47,300 St. Agnes School $47,300 St. Luke School $47,300 St. Nicholas School $47,300 Waterloo Collegiate Institute $47,300 Winston Churchill Public School $47,300 St. Michael School $47,300

142 Page B-19 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Amenities No. of parkland amenities Description Value ($/item) Soccer Fields Lit Bechtel Park $228,000 IM $228,000 Westmount Sports Park $228,000 Unlit Bechtel Park $85,300 Bluebeech Link $85,300 Lexington Park $85,300 Waterloo Park $85,300 Northfield Park $85,300 Northfield Pond $85,300 Old Oak Park $85,300 Pinebrook Park $85,300 egency Park $85,300 Laurelwood Park $85,300 Mitsubishi Park $85,300 astbridge Sports Park $85,300 IM Park $85,300 Community Fellowship Fields $85,300 Conservation Meadow Park $85,300 School Soccer Fields (50%) Abraham rb $85,300 Bluevale Collegiate Upper/Lower $85,300 Cedarbrae Public School $85,300 lizabeth Ziegler Public School $85,300 Lester B. Pearson School $85,300 Lexington Public School $85,300 Lincoln Heights Public School $85,300 MacGregor Public School $85,300 Sir John A McDonald $85,300 St. Luke School $85,300 St. Mathew School $85,300 Waterloo Collegiate Institute $85,300 Westvale Public School $85,300

143 Page B-20 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Amenities No. of parkland amenities Description Value ($/item) Tennis Courts Lit Bechtel Park $43,300 Warrington Park $43,300 St Moritz Park 1 1 $43,300 Unlit $28,200 Heasley Park $28,200 Dunvegan Park $28,200 Bluevale Collegiate $28,200 Waterloo Collegiate $28,200 Basketball Courts McCrae $18,400 Dunvegan $18,400 Pinebrook $18,400 Waterloo Park $18,400 Mary Allen $18,400 Vista Hills Park 1 1 $18,400 Skateboard Parks Father David Bauer Drive $731,000 Cricket Fields Waterloo Park $85,600 Laurel Creek $85,600 Stadia (Stadium) Bechtel $2,437,000 Bleachers Auburn Park 2 $3,300 egency Park 2 $3,300 Laurel Cricket 2 $3,300 Lexington Park $3,300 Bechtel Park $3,300 Hillside Park $3,300 Waterloo Park $3,300 IM $3,300 Westmount Sports Park $3,300 Mobile - seats 191 people $57,400

144 Page B-21 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Amenities No. of parkland amenities Description Value ($/item) Public Squares Uptown Public Square (1) $2,692,000 Outdoor inks Angler Way Park 1 $9,400 Anndale Park $9,400 Autumn Willow Park 1 $9,400 Blue Beech Park $9,400 Bluenose $9,400 Bluestream $9,400 Bolingbrooke $9,400 Breakwater Park $9,400 Carriage Way Park 1 $9,400 Claire Hills $9,400 Conservation Meadows $9,400 Cornerbrook $9,400 Craigleith $9,400 Culpepper $9,400 Deer un $9,400 Dunvegan $9,400 astbridge Green (West) $9,400 astbridge Green (ast) $9,400 mpire $9,400 Haida Park $9,400 Kingscourt $9,400 Lakeshore Optimist Park $9,400 Laurelwood $9,400 Lexington $9,400 Lourdes $9,400 Mary Allen $9,400 McCrae $9,400 Old Oak Park $9,400 Pinebrook $9,400 Pinerow $9,400

145 Page B-22 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Amenities No. of parkland amenities Description Value ($/item) egency Park $9,400 oselea Park $9,400 St Agnes $9,400 St Matthew $9,400 St. Moritz $9,400 Stillmeadow $9,400 Thorndale $9,400 University Downs $9,400 Vermont $9,400 Warrington Park $9,400 Waterloo Park $9,400 West Wind $9,400 Westvale $9,400 Winston Churchill $9,400 Special Facilities / Field Houses & Works Sheds Bechtel Park $276,000 astbridge Park $174,000 Hillside Park $1,516,000 Lexington Park $205,000 Lions Lagoon $1,454,000 Moses Springer $13,000 Waterloo Park $4,277,000 Grey Silo Golf Course (e.g. clubhouse, cart buildings etc) $6,372,000 Park Bridges Bridges (Pedestrian) $237,000 Park Bandstands/Gazebos Waterloo Park - Bandshell $114,000 Waterloo Park - Gazebo $120,000 Hillside Park - Gazebo $14,900

146 Page B-23 City of Waterloo Service Standard Calculation Sheet Service: Parkland Amenities Unit Measure: No. of parkland amenities Description Value ($/item) Miscellaneous inkboards $47,100 Signage $137,000 Moloks $5,000 Black Garbage Drums $50 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $50,620 Service Standard $359 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $359 ligible Amount $7,299,055

147 Page B-24 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Parkland Trails Km of Paths and Trails Description Value ($/Km) Total Trail Length (km) $187,000 Community Trails Km $275,700 Walkways (Links) Km $177,200 Multi-Use Trails Total (KM) Km on City ds $275,700 Km on Private ds $275,700 Km on egional ds $275,700 Total Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $223,868 Service Standard $493 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $493 ligible Amount $10,002,386

148 Page B-25 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Indoor ecreation Facilities ft² of building area Description Bld'g Value ($/ft²) Value/ft² with land, site works, etc. 404 Wing otary Centre (1990) - Main Building (Adult Centre) 4,763 4,763 4,763 4,763 4,763 4,763 4,763 4,763 4,763 4,763 $289 $344 Adult ecreation Centre (1975) - Main Building 16,926 16,926 16,926 16,926 16,926 16,926 16,926 16,926 16,926 16,926 $225 $273 Albert McCormick Community Centre (1990) - Main Building (Community Centre + Library) 69,613 69,613 69,613 69,613 69,613 69,613 69,613 69,613 69,613 69,613 $302 $358 rbsville Community Centre (2004) - Main Building (KW YMCA arly Years Centre) 5,844 5,844 5,844 5,844 5,844 5,844 5,844 5,844 5,844 5,844 $250 $301 West Side Library / YMCA (2011) - Main Building (Stork Family YMCA + JM Harper Library) ,436 48,436 48,436 48,436 48,436 48,436 $276 $330 Bechtel Park (1995) - Main Building (Manulife Financial Soccer and Sports Complex) 27,205 27,205 27,205 27,205 27,205 27,205 27,205 27,205 27,205 27,205 $173 $216 Moses Springer Community Centre (1996) - Main Building 44,205 44,205 44,205 44,205 44,205 44,205 44,205 44,205 44,205 44,205 $285 $340 IM Park (2001) - Main Building (Manulife Financial Sportsplex and Healthy Living Centre) 317, , , , , , , , , ,225 $197 $243 ink In The Park (2004) - Main Building (Granite Club) 33,779 33,779 33,779 33,779 33,779 33,779 33,779 33,779 33,779 33,779 $238 $288 Waterloo Memorial ecreation Complex (1993) - Main Building 106, , , , , , , , , ,291 $458 $530 Total 625, , , , , , , , , ,286 Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $315 Service Standard $1,772 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $1,772 ligible Amount $35,994,656

149 Page B-26 City of Waterloo 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. Waterloo Library Main Branch (1979) - Main Building Albert McCormick Community Centre (1990) - Main Building (Community Centre + Library) West Side Library / YMCA (2011) - Main Building (Stork Family YMCA + JM Harper Library) 35,200 35,200 35,200 35,200 35,200 35,200 35,200 35,200 35,200 35,200 $220 $286 3,384 3,384 3,384 3,384 3,384 3,384 3,384 3,384 3,384 3,384 $300 $ ,028 20,028 20,028 20,028 20,028 20,028 $280 $347 Total 38,584 38,584 38,584 38,584 58,612 58,612 58,612 58,612 58,612 58,612 Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $307 Service Standard $133 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $133 ligible Amount $2,700,285

150 Page B-27 City of Waterloo Service Standard Calculation Sheet Service: Unit Measure: Library Collection Materials No. of library collection items Description Value ($/item) Hardcover Books 266, , , , , , , , , ,844 $32 Paperback Books 46,000 48,760 52,115 58,159 63,649 60,683 59,822 58,222 57,457 54,358 $10 ebooks 2,558 5,928 7,817 13,252 18,580 24,264 28,845 32,063 47,669 $45 Subscriptions - Print $145 Subscriptions - lectronic $2,597 DVDs 5,500 9,250 10,891 13,120 19,850 21,181 21,865 23,330 23,014 22,227 $32 Music CDs 7,000 7,776 7,993 9,592 14,941 12,990 13,829 14,186 14,066 13,786 $18 CD Audiobooks 4,000 4,618 4,661 5,429 5,404 5,708 5,530 5,609 5,688 5,469 $51 Multimedia Kits 1,100 1,614 1,758 1,593 1,758 1,798 1,699 1,712 1,341 1,235 $27 CDOM Software $270 Microforms $2,625 Toys $35 Topographical Maps $21 Videocassettes 2, $35 History Collections (e.g. photos, maps) $54,200 ebooks (NetLibrary subscription) $5,690 Total 332, , , , , , , , , ,183 Population 111, , , , , , , , , ,226 Per Capita Standard Year Average Quantity Standard Quality Standard $30 Service Standard $98 DC Amount (before deductions) 10 Year Forecast Population 20,309 $ per Capita $98 ligible Amount $1,988,048

151 Page C-1 Appendix C Long Term Capital and Operating Cost xamination

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153 Page C-2 Appendix C Long Term Capital and Operating Cost xamination City of Waterloo Annual Capital and Operating Cost Impact As a requirement of the Development Charges Act, 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 development charge. As part of this analysis, it was deemed necessary to isolate the incremental operating expenditures directly associated with these capital projects, factor in cost saving attributable to economies of scale or cost sharing where applicable, and prorate the cost on a per unit basis (i.e. sq.ft. of building space, per vehicle, etc.). This was undertaken through a review of the City s approved 2016 Financial Information eturn (FI). In addition to the operational impacts, over time the initial capital projects will require replacement. This replacement of capital is often referred to as life cycle cost. By definition, life cycle 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 life cycle 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 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 2% (net of inflation) over the average useful life of the asset: Lifecycle Cost Factors Average Useful Asset Life Factor Stormwater Ponds Stormwater mains Water mains Wastewater mains oads and Bridges Sidewalks and Trails Facilities (Fire, PW, Library) Facilties (Parking, Cemeteries) Cemetery Columbariums Vehicles and quipment Parkland Development ecreation Facilities

154 Page C-3 Table C-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 City 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 C-1 City of Waterloo Operating and Capital xpenditure Impacts For Future Capital xpenditures SVIC GOSS CO LSS BNFIT TO XIING ANNUAL LIFCYCL XPNDITUS ANNUAL OPATING XPNDITUS TOTAL ANNUAL XPNDITUS 1. Stormwater Drainage and Control Services 1.1 Channels, drainage and ponds 15,287, ,225 1,153,678 2,039, Wastewater Services 2.1 Sewers 35,976,494 2,008,446 4,662,311 6,670, Water Services 3.1 Distribution 9,072, ,826 4,391,439 4,923, Services elated to a Highway 4.1 oads & elated 28,555,669 1,916,399 2,747,438 4,663, Public Works - Facilities 6,239, , , , Public Works - Fleet 1,971, , , , Fire Protection Services 5.1 Fire facilities 8,128, ,666 3,657,631 4,113, Fire vehicles 1,335, , , , Small equipment and gear 129,700 15,919 58,361 74, Parking 6.1 Municipal parking spaces 15,484,998 1,068, ,032 1,490, Cemeteries 7.1 Cemeteries 119,992 8, , , Parks and ecreation 8.1 Parkland development, amenities, trails, vehicles & equipment 15,487,357 1,389,203 1,263,016 2,652, ecreation facilities 19,979,096 1,559,791 2,589,983 4,149, Library Services 9.1 Library facilities 14,052, ,412 1,134,275 2,045, Library materials 2,195, , , , Studies 10.1 Studies 4,092, ngineering Studies 11.1 Studies 5,016, Total 0 183,124,354 11,694,620 24,118,089 35,812,709

155 Page D-1 Appendix D Development Charge eserve Fund Policy

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157 Page D-1 Appendix D Development Charge eserve Fund Policy D.1 Legislative equirements The D.C.A. requires development charge collections (and associated interest) to be placed in separate reserve funds. Sections 33 through 36 of the Act provide the following regarding reserve fund establishment and use: a City shall establish a reserve fund for each service to which the D.C. bylaw relates; s.7(1), however, allows services to be grouped into categories of services for reserve fund (and credit) purposes, although only 100% eligible and 90% eligible services may be combined (minimum of two reserve funds); the City shall pay each development charge it collects into a reserve fund or funds to which the charge relates; the money in a reserve fund shall be spent only for the capital costs determined through the legislated calculation process (as per s.5(1) 2-8); money may be borrowed from the fund but must be paid back with interest (O.eg. 82/98, s.11(1) defines this as the Bank of Canada rate either on the day the by-law comes into force or, if specified in the by-law, the first business day of each quarter); and D.C. reserve funds may not be consolidated with other City reserve funds for investment purposes (s.37). Annually, the Treasurer of the City is required to provide Council with a financial statement related to the D.C. by-law(s) and reserve funds. This statement must also be forwarded to the Minister of Municipal Affairs and Housing upon request. O.eg. 82/98 prescribes the information that must be included in the Treasurer s statement, as follows: opening balance; closing balance; description of each service and/or service category for which the reserve fund was established; transactions for the year (e.g. collections, draws);

158 Page D-2 list of credits by service or service category (outstanding at beginning of the year, given in the year and outstanding at the end of the year by holder); amounts borrowed, purpose of the borrowing and interest accrued during previous year; amount and source of money used by the City to repay municipal obligations to the fund; schedule identifying the value of credits recognized by the City, the service to which it applies and the source of funding used to finance the credit; and for each draw, the amount spent on the project from the D.C. reserve fund and the amount and source of any other monies spent on the project. Based upon the above, Figure D-1 sets out an example of the format for which annual reporting to Council could be provided. D.2 D.C. eserve Fund Application 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). This provision clearly establishes that reserve funds collected for a specific service are only to be used for that service.

159 Page D-3 Figure 1 City of Waterloo Annual Treasurer's Statement of Development Charge eserve Funds Services to which the Development Charge elates (examples) Non-Discounted Services Discounted Services Services elated to a Highway Water Supply and Wastewater Stormwater Drainage and Control Services Fire Protection Services ngineering Studies Parks and ecreation Library Services Growth Studies Parking Description Cemeteries Total Opening Balance, January 1, 0 Plus: Development Charge Collections 0 Accrued Interest 0 epayment of Monies Borrowed from Fund and Associated Interest 1 0 Sub-Total Less: Amount Transferred to Capital (or Other) Funds 2 0 Amounts efunded 0 Amounts Loaned to Other DC Service Category for Interim Financing 0 Credits 3 0 Sub-Total Closing Balance, December 31, Source of funds used to repay the DC reserve fund 2 See Attachment 1 for details 3 See Attachment 2 for details The Municipality is compliant with s.s (1) of the Development Charges Act, whereby charges are not directly or indirectly imposed on development nor has a requirement to construct a service related to development been imposed, except as permitted by the Development Charges Act or another Act.

160 Page D-4 Capital Fund Transactions Gross Capital Cost DC eserve Fund Draw Attachment 1 City of Waterloo Amount Transferred to Capital (or Other) Funds - Capital Fund Transactions DC ecoverable Cost Share DC Forecast Period Post DC Forecast Period DC Debt Financing Grants, Subsidies Other Contributions Post-Period Benefit/ Capacity Interim Financing Grants, Subsidies Other Contributions Other eserve/eser ve Fund Draws Tax Supported Operating Fund Contributions Non-DC ecoverable Cost Share ate Supported Operating Fund Contributions Debt Financing Grants, Subsidies Other Contributions Services elated to a Highway Capital Cost A Capital Cost B Capital Cost C Sub-Total - Services elated to Highways $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Stormwater Capital Cost D Capita Cost Capital Cost F Sub-Total - Stormwater $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Water Supply and Wastewater Capital Cost G Capita Cost H Capital Cost I Sub-Total - Water and Wastewater $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Amount Transferred to Operating (or Other) Funds - Operating Fund Transactions Annual Debt DC eserve Fund Draw Post DC Forecast Period Non-DC ecoverable Cost Share epayment Operating Fund Transactions Amount Principal Interest Principal Interest Source Principal Interest Source Services elated to a Highway Capital Cost J Capita Cost K Capital Cost L Sub-Total - Services elated to Highways $0 $0 $0 $0 $0 $0 $0 Stormwater Capital Cost M Capita Cost N Capital Cost O Sub-Total - Stormwater $0 $0 $0 $0 $0 $0 $0 Water Supply and Wastewater Capital Cost P Capita Cost Q Capital Cost Sub-Total - Water and Wastewater $0 $0 $0 $0 $0 $0 $0

161 Page D-5 Credit Holder A Credit Holder B Credit Holder C Credit Holder D Credit Holder Credit Holder F Credit Holder Attachment 2 City of Waterloo Statement of Credit Holder Transactions Applicable DC eserve Fund Credit Balance Outstanding Beginning of Year Additional Credits Granted During Year Credits Used by Holder During Year Credit Balance Outstanding nd of Year

162

163 Page -1 Appendix Local Service Policy

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165 Page -2 Appendix Local Service Policy Section 59(1) and section 59(2) of the D.C.A. provide for the following related to Local Services which will be installed and paid for by the owner of development lands: In concert with this provision, a draft Local Service Policy has been developed which provides for the following infrastructure: services related to a highway including roads, street lights, pedestrian and cycling facilities, noise abatement measures, etc. Parkland development including parks, trails, features, cul-de-sac islands, walkways connecting to adjacent roads, etc. Underground services, i.e. water, sanitary sewers and stormwater servicing and stormwater management. This draft local service policy is presently being discussed in detail with the development community. It is anticipated that the final policy will be available at the time Council considers the draft by-law for adoption.

166

167 Page F-1 Appendix F Asset Management Plan

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169 Page F-2 Appendix F Asset Management Plan The recent changes to the D.C.A. (new section 10(2)(c.2)) require that the Background Study must include an asset management plan related to new infrastructure. Section 10 (3) of the D.C.A. provides: The asset management plan 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. In regard to the above, section 8 of the egulations was amended to include subsections (2), (3) and (4) which set out for specific detailed requirements for transit (only). For all services except transit, there are no prescribed requirements at this time thus requiring the municipality to define the approach to include within the Background Study. At a broad level, the Asset Management Plan 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.

170 Page F-3 In 2012, the Province developed Building Together: Guide for municipal asset management plans which outlines the key elements for an asset management plan (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. Commensurate with the above, the City prepared an A.M.P. in 2016 which includes both existing assets and new assets required to service growth, as identified in the 2012

171 Page F-4 D.C. study. These assets are also included in the City s 10-year capital forecast ( ). The City s A.M.P. includes 127 growth-related projects that are anticipated to be fully or partially funded with D.C.s, totalling $ million (in 2016$). We have adjusted this figure to include the 10% mandatory deduction (for applicable services) and inflated the cost to 2017$, resulting in an indexed growth-related capital amount of $ million that was included in the A.M.P. However, the 2017 D.C. study includes $ million of growth-related projects (excluding debentures and studies), a difference of $75.53 million. The increase in the value of growth-related projects is a result of several factors, including, but not limited to: increase/change in scope; increase in budgets estimated due to recent tender prices; identification of additional growth needs in the current capital forecast (10- year); and/or growth-related capital projects for hard serves post 10-year (year 11-15). As a result of the increase in the growth-related projects from the 2016 A.M.P. to the 2017 D.C. study, the asset management requirement for D.C. purposes has been undertaken utilizing the information within this 2017 D.C. study. Therefore, our calculations herein includes both the growth-related projects identified in the 2016 A.M.P. of $ million, as well as the additional growth-related projects identified in this study of $75.53 million. In recognition to the schematic above, 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. 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 10-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 $40.97 million.

172 5. Consideration was given to the potential new taxation and user fee revenues Page F-5 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 $25.69 million. This amount, totalled with the existing operating revenues of $ million, provides annual revenues of $ million by the end of the period. 6. In consideration of the above, the capital plan is deemed to be financially sustainable for the future growth expenditures and revenues. City of Waterloo Asset Management - Future xpenditures and Associated evenues 2017$ xpenditures (Annualized) Annual Debt Payment on Non-Growth elated 2031 (Total) Capital 1 5,315,936 Annual Debt Payment on Post Period Capital 2 1,310,852 Lifecycle: Annual Lifecycle - City Wide Services $11,694,620 Incremental Operating Costs (for D.C. Services) $24,118,089 Total xpenditures $42,439,496 evenue (Annualized) Total xisting evenue 3,4 $175,222,313 Incremental Tax and Non-Tax evenue (User Fees, Fines, Licences, etc.) $26,464,489 Total evenues $201,686,802 1 Non-Growth elated component of Projects including 10% mandatory deduction on soft services 2 Interim Debt Financing for Post Period Benefit 3 As per Sch. 10 of 2016 FI 4 xisting assets that are to be replaced and expanded included for growth are included in this value

173 Page G-1 Appendix G Proposed Development Charge By-law

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175 Page G-2 The Corporation of the City of Waterloo By-law Number Being a by-law of the Corporation of the City of Waterloo with respect to Development Charges. WHAS section 2(1) of the Development Charges Act, 1997, as amended (the Act ), enables the council of a municipality to pass by-laws imposing development charges against land located in the municipality for increased capital costs required because of the need for services arising from development in the area of the municipality to which the by-law applies; AND WHAS the Council of the Corporation of the City of Waterloo ( Council ), at its meeting of December 11, 2017, approved eport COP2017-xxx, and in so doing adopted the "2017 Development Charge Background Study" dated September 29, 2017, prepared by City staff in association with (the "Study"); AND WHAS Council provided notice of the development charge proposal set out in the Study (the "Proposal"), in accordance with section 12 of the Act, and held a public meeting on this same matter on October 23, 2017; AND WHAS Council at that meeting heard the submissions of all persons who applied to be heard and, further, provided a sufficient period of time for the submission of written comments on the Proposal; AND WHAS Council, in considering all submissions on the Proposal and in adopting the Study, directed that development charges be imposed on lands within the City subject to development or redevelopment which would have the effect of substantially increasing the usability of such lands, in accordance with the provisions of this by-law. NOW THFO TH COUNCIL OF TH COPOATION OF TH CITY OF WATLOO enacts as follows: 1. In this by-law, DFINITIONS (1) Act means the Development Charges Act, 1997, c.27, as amended and all regulations thereto;

176 Page G-3 (2) Assessment Act means the Assessment Act, 1990, c.a.31, as amended and all regulations thereto; (3) accessory when used to describe a use, building or structure, means a use, building or structure incidental, subordinate and exclusively devoted to the principal use, building or structure situated on the same lot. An accessory building or structure shall not be used for human habitation unless specifically permitted to do so by this By-law; (4) accessory apartment dwelling means a separate self-contained dwelling unit which lawfully and actually existed on November 16, 1995 and the dwelling has continued to exist from Nov to present within a residential building that was originally designed as either: a) a single detached dwelling, b) a semi-detached dwelling, c) a townhouse dwelling, d) a freehold townhouse dwelling; (5) apartment building means a residential building containing four (4) or more dwelling units, where each dwelling unit has access to an interior common corridor system with shared exit and entrance at grade. xcludes maisonette building, stacked townhouse building and Back-to-Back Townhouse Building; (6) back-to-back townhouse dwelling means a building containing more than two dwelling units separated vertically by a common wall, including a rear common wall, that do not have rear yards; (7) bed & breakfast establishment means a single detached building where guest rooms are rented for the purposes of providing temporary overnight accommodation with one or more meals to the travelling or vacationing public as per the City s zoning bylaw. xcludes hotel, group home, restaurant; (8) bedroom means a habitable room within a dwelling unit that is not: a) a living room open to all occupants of the unit, and a dining room open to all occupants of the unit (the Common Areas );

177 Page G-4 b) areas used for sanitary purposes, such as but not restricted to a washroom; c) areas used for cooking purposes, such as but not restricted to a kitchen; d) areas occupied by mechanical equipment, such as but not limited to furnaces, hot water heaters, and laundry equipment; e) stairways or hallways; f) rooms less than six (6) square metres in area where there are built-in cabinets and or closets; g) rooms less than seven (7) square metres in area where there are no builtin cabinets and or closets; h) a room without a window or alternative source of natural light; and i) a bachelor or studio unit shall be calculated to contain one (1) bedroom. (9) board of education means a board defined in s.s.1(1) of the ducation Act.S.O. 1990, c..2, as amended; (10) building means any structure used or intended to be used for the shelter, accommodation, or enclosure of persons, animals, or chattels. Any tent, awning, bin, metal container, platform, vessel, or vehicle used for the shelter, accommodation, or enclosure of persons, animals, or chattels shall be deemed a building for the purposes of this By-Law. xcludes a boundary wall or fence. (11) Building Code Act means the Building Code Act, S.O c. 23, as amended and all regulations thereto; (12) By-law means this D.C. by-law and any amendments thereto; (13) capital cost means costs incurred or proposed to be incurred by the municipality or a local board thereof directly or under an agreement, (a) to acquire land or an interest in land, including a leasehold interest; (b) to improve land; (c) to acquire, lease, construct or improve buildings and structures; (d) to acquire, lease, construct or improve facilities including,

178 (i) rolling stock, with an estimated life of seven years or more; Page G-5 (ii) furniture and equipment, other than computer equipment; and (iii) materials acquired for circulation, reference or information purposes by a library board as defined in the Public Libraries Act,.S.O. 1990, c.34, as amended; and (e) to undertake studies in connection with any of the matters referred to in clauses (a) to (d); (f) to complete the development charge background study required under section 10 of the Act; (g) interest on money borrowed to pay for costs in (a) to (d); required for the provision of services designated in this by-law within or outside the municipality; (14) Chief Building Official means the City's Chief Building Official or his or her designate; (15) City means The Corporation of the City of Waterloo; (16) City Treasurer means the City's Treasurer and Chief Financial Officer; (17) Condominium Act means the Condominium Act, 1998 c. 19, as amended and all regulations thereto; (18) Council means City s Council; (19) development means the construction, erection or placing of one or more buildings or structures on land or the making of an addition or alteration to a building or structure that has the effect of increasing the size or usability thereof, and includes redevelopment; (20) development charge means a charge imposed against land in the City under this by-law; (21) duplex building means a residential building divided into two (2) dwelling units by a horizontal continuous common wall;;

179 Page G-6 (22) dwelling unit means two (2) or more rooms designed or intended to be occupied by and for the use of an individual or household as a residence with cooking and sanitary facilities exclusive to and within the unit; (23) existing industrial building means a building or buildings existing on a site on August 1, 2014 or the first building or buildings constructed on a vacant site pursuant to site plan approval under section 41 of the Planning Act, subsequent to August 1, 2014 for which full development charges were paid, used for or in connection with, (i) manufacturing, producing, assembly, processing, storing, warehousing or distributing something provided that such activities occupy not less than 75% of the gross floor area of the building(s) on the site; (ii) research or development in connection with manufacturing, producing or processing something which does not constitute more than 25% of the gross floor area of the building(s) on the site; (iii) retail sales by a manufacturer, producer or processor of something they manufactured, produced or processed, provided that the retail sales are at, and do not constitute more than 25% of the gross floor area of the building(s) on the site where the manufacturing, production or processing takes; or (iv) office or administrative purposes, if they are, (a) carried out with respect to manufacturing, producing, assembly, processing, storage. warehousing or distributing of something; and (b) in or attached to the building(s) or structure(s) used for that manufacturing, producing, assembly, processing, storage, warehousing or distribution; (24) farm building means that part of a bona fide farming operation encompassing barns, silos and other ancillary development to an agricultural use, but excluding a residential use; (25) freehold townhouse building means a residential building containing three (3) to six (6) dwelling units which: a) are separated vertically by a continuous common wall without opening from basement to roof;

180 Page G-7 b) are under a connected roof; c) have a separate entrance at grade; d) have connected exterior walls; and e) are located on separate lots. (26) garden suite means a separate self-contained dwelling unit that is designed to be portable and located on the same lot as the principal dwelling unit; (27) gross floor area means the total floor area of a building or structure or part thereof, measured between the outside surfaces of exterior walls or between the outside surfaces of exterior walls and the centre line of any partition walls dividing the building or structure from another building or structure, of all floors, except for: (a) a room or enclosed area within the building or structure above or below grade that is used exclusively for the accommodation of heating, cooling, ventilating, electrical, mechanical or telecommunications equipment that service the building; (b) loading facilities above or below grade; (c) in the case of a residential building, a part of the building or structure that is used for: (i) residential amenity space, (ii) the parking of motor vehicles; and (iii) storage or other accessory use; and (d) in the case of a non-residential building, a part of the building or structure that is used for the parking of motor vehicles (28) grade means the finished ground level of the land, and when used in reference to a building or structure shall mean the finished ground level of the land adjacent to the exterior walls of the building or structure; (29) group home means a residential dwelling where a household ranging from three (3) to eight (8) residents (excluding staff and the receiving family) live under supervision, and who by reason of their emotional, mental, social, physical condition, or legal status require a group living arrangement for their well-being.

181 Page G-8 Group homes shall be licensed or approved for funding under an Act of the Parliament of Canada or the Province of Ontario; (30) hotel means a building or part thereof with no less than six (6) rooms used or designed to be used for temporary overnight accommodation of the travelling or vacationing public, and may include an ancillary restaurant and conference facilities. xcludes bed & breakfast establishment, group home, long term care facility, and assisted living facility; (31) household means one (1) or more persons living together as a single nonprofit, independent housekeeping unit, sharing all areas of the dwelling unit; (32) institution means a not-for-profit organization or foundation devoted to a public, educational, health, social welfare, or charitable cause or program. Includes a public hospital, library, university, college, public school, community centre, and government operations. xcludes spiritual uses, medical clinics, dwelling units, and residences. (33) live/work unit means a unit which contains separate residential and nonresidential areas intended for both residential and non-residential uses concurrently, and shares a common wall or floor with or without direct access between the residential and non-residential areas. (34) local board has the same meaning as defined in the Act; (35) local services means those facilities, works or matters which may be required by the City as a condition of approval under sections 51 or 53 of the Planning Act or Section 34(5) under the Condominium Act; (36) lodging house means a building or part thereof used for residential occupancy where a proprietor offers lodging rooms to five (5) or more persons, with or without meals, in return for remuneration or the provision of a service, or for both. xcludes hotel, bed & breakfast establishment, long term care facility, assisted living facility, group home; (37) lodging room means a bedroom within a lodging unit which is exclusively used by the resident or residents of the bedroom, and is not normally accessible to persons other than the resident or residents of the bedroom; (38) lodging unit means a living accommodation which does not include the exclusive use of both a kitchen and a bathroom;

182 Page G-9 (39) long term care facility means a building or part thereof: a) that is regulated by the Ontario Ministry of Health & Long-Term Care; b) that is the residence of a person; c) where residents are provided with twenty four (24) hour nursing care and supervision; and d) where residents are furnished with meals; (40) maisonette building means a residential building containing four (4) or more dwelling units, where each dwelling unit has at least two separate means of egress. One of the means of egress shall lead to a common corridor, and the other means of egress shall lead directly outside from the dwelling unit; (41) mixed-use building means a building containing one or more dwelling units and one or more non-residential uses other than: a) home occupations b) parking spaces. (42) Municipal Act means the Municipal Act, 2001, S.O c.25, as amended and all regulations thereto; (43) multi-unit residential building means a residential building containing four (4) or more dwelling units; (44) multiple dwelling means all residential dwellings other than a single detached dwelling, semi-detached dwelling, apartment dwelling or a lodging house/room; including, but not limited to, townhouse dwelling, multi-unit dwelling, back-to-back townhouse dwelling, stacked townhouse dwelling; (45) non-residential use means any commercial, industrial, institutional or other use not included in the definition of a residential use and non-residential has a corresponding meaning; (46) Official Plan means the City's Official Plan, and any amendments thereto; (47) owner means the owner of land or a person who has made application for an approval for the development of land upon which a development charge is imposed;

183 Page G-10 (48) place of worship means that part of a building or structure that is exempt from taxation as a place of worship under section 3 of the Assessment Act; (49) Planning Act means the Planning Act, 1990, c.p.13, as amended and all regulations thereto; (50) "Public Hospitals Act" means the Public Hospitals Act, c.p. 40, as amended and all regulations thereto; (51) redevelopment means the removal of a building or structure from land, the further development of the land, or the substantial renovation of a building or structure and a change in the use or density of the use in connection therewith; (52) regulation means Ontario egulation 82/98, as amended; (53) residential amenity space means indoor or outdoor space on a lot that is: (a) ancillary to a residential use; and (b) communal and available for use by the residents of the residential building or residential portion of the building on the lot and their invitees for recreational or social activities; (54) "residential use means land, buildings or structures of any kind whatsoever or a part thereof used, designed or intended to be used as living accommodations for one or more individuals, but does not include hospitals, hotels, group homes, or long-term care facilities and assisted living facilities, and "residential" has a corresponding meaning; (55) semi-detached building means a residential building divided into two (2) dwelling units by a vertical continuous common wall without opening from basement to roof; (56) services (or service) means those services set out in Schedule A to this by-law; (57) services in lieu means those services specified in an agreement made under section 7 of this by-law; (58) servicing agreement means an agreement between a landowner and the municipality relative to the provision of municipal services to specified lands within the municipality;

184 Page G-11 (59) single detached dwelling means any building used or intended to be used as one dwelling unit; (60) spiritual use see place of worship ; (61) stacked townhouse building means a residential building containing four (4) or more dwelling units which are horizontally and vertically separated in a split level or stacked manner, where each dwelling unit egresses directly outside to grade (no egress to a common corridor); (62) triplex building means a residential building containing three (3) dwelling units with a maximum of two (2) of the three (3) dwelling units being vertically separated; (63) townhouse means a residential building containing three (3) to six (6) dwelling units which: a) are separated vertically by a continuous common wall without opening from basement to roof; b) are under a connected roof; c) have a separate entrance at grade; d) have connected exterior walls; and e) are located on the same lot. 2. SCHDUL AND CALCULATION OF DVLOPMNT CHAGS (1) Council hereby determines that the development of land, within the City, unless otherwise specified in this by-law, will increase the need for the services referenced in Schedule "A". (2) Subject to the subsection (4) and the other provisions of this by-law, development charges against land shall be calculated and collected in accordance with the base rates set out in Schedule "B" to this by-law, which relate to the services set out in Schedule "A". (3) The development charge with respect to the use of any land, buildings or structures or portions thereof shall be calculated as the aggregate of the following: (a) For development for residential purposes, development charges shall be imposed on all residential development, including a dwelling unit accessory to a

185 Page G-12 non-residential development and the residential component of a mixed-use building, including the residential component of a live/work unit, according to the number and type of dwelling units on the lands as set out in Schedule B.; and (b) For development for non-residential purposes, development charges shall be imposed on all non-residential development and, in the case of a mixed-used building, on the non-residential component of the mixed-use building, including the non-residential component of a live/work unit, according to the type and gross floor area of the non-residential component as set out in Schedule B. 3. APPLICABL LANDS (1) Subject to subsections (2), (3), (4) and (5), this by-law applies to all lands in the City of Waterloo, whether or not the lands 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; (b) any municipality or local board; (c) universities or colleges except: (i) development beyond lands designated "Academic " in the Official Plan; (ii) industrial/research uses on university or college lands where the industrial/research use is the main use; or (iii) commercial uses. (3) This by-law shall not apply to: (a) a temporary use permitted under a zoning by-law amendment enacted under section 39 of the Planning Act; (b) the temporary use of a construction trailer in connection with the construction of the development; or (c) the erection of a building without foundation as defined in the Building Code Act for a period not exceeding twelve (12) continuous month, provided that:

186 Page G-13 (i) the status of the building or structure as a temporary building or structure is maintained in accordance with the provisions of this subsection; and (ii) upon application being made for the issuance of a permit under the Building Code Act, in relation to a temporary building or structure on land to which a development charge applies, the City may require that the owner submit security satisfactory to the City s Commissioner of Integrated Planning and Public Works (I.P.P.W.), to be realized upon and in the event that the building or structure is present on the subject land for a continuous period exceeding twelve (12) months, and development charges thereby become payable. (4) This by-law shall not apply to the development of land that constitutes, in accordance with, and subject to the restrictions contained in, section 2(3) of the Act and section 2 of the regulation: (a) the enlargement of an existing dwelling unit; (b) the creation of one or two additional dwelling units in an existing single detached dwelling; or (c) the creation of one additional dwelling unit in any other existing residential building, provided the existing residential building unit is substantially complete. For clarity, existing refers to the unit, dwelling or building prior to the first enlargement. (5) This by-law shall not apply to the enlargement of an existing industrial building up to a maximum of fifty percent (50%) of the existing gross floor area prior to the first enlargement, in accordance with section 4 of the Act and section 1 of the regulation. (6) Despite one or more lots being created from an original lot which result in an existing industrial building being separated on a lot from its previous enlargement(s) for which an exemption was granted under section 3(5) of this bylaw, further exemptions, if any, shall be calculated on the basis of the gross floor area of the existing industrial building prior to the first enlargement and the lot prior to its division. (7) Where a conflict exists between the provisions of this by-law and any other agreement between the City and the owner, with respect to land to be charged under this policy, the provisions of such agreement prevail to the extent of the conflict.

187 Page G APPLICATION OF CHAGS (1) Subject to subsection (2), development charges shall apply to, and shall be calculated and collected in accordance with the provisions of this by-law on land to be developed for residential and non-residential use for development that requires: (i) the passing of a zoning by-law or an amendment thereto under section 34 of the Planning Act; (ii) the approval of a minor variance under section 45 of the Planning Act; (iii) a conveyance of land to which a by-law passed under subsection 50(7) of the Planning Act applies; (iv) the approval of a plan of subdivision under section 51 of the Planning Act; (v) a consent under section 53 of the Planning Act; (vi) the approval of a description under section 50 of the Condominium Act; or (vii) 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 the provision of local services or the installation of local connections to local services. 5. QUIMNT TO POVID LOCAL SVICS Nothing in this by-law prevents Council from requiring the provision of local services with respect to any lands subject to development charges under this by-law. 6. MULTIPL CHAGS (1) Where two or more of the approvals described in section 4(1) are required at the same time for the development of land to which a development charge applies, only one development charge shall be calculated and collected in accordance with the provisions of this by-law. (2) Notwithstanding subsection (1), if two or more of the approvals described in section 4(1) occur at different times, and if the subsequent approval has the effect of increasing the need for municipal services as set out in Schedule A, an additional development charge on the additional residential units and/or non-residential floor area, shall be calculated and collected in accordance with the provisions of this by-law.

188 Page G SVICS IN LIU (1) Council may authorize an owner, through an agreement under section 38 of the Act, to substitute such part of the development charge applicable to the owner's development as may be specified in the agreement, by the provision at the sole expense of the owner, of services in lieu. Such agreement shall further specify that where the owner provides services in lieu in accordance with the agreement, Council shall give to the owner a credit, without interest, against the development charge in accordance with the agreement provisions and the provisions of section 39 of the Act, equal to the reasonable cost to the owner of providing the services in lieu, as determined by the City's Commissioner of I.P.P.W. In no case shall the agreement provide for a credit which exceeds the total development charge payable by an owner to the municipality in respect of the development to which the agreement relates. (2) In any agreement under section 7(1), Council may also give a further credit to the owner equal to the reasonable cost of providing services in addition to, or of a greater size or capacity, than would be required under this by-law. (3) The credit provided for in subsection (2) shall not be charged to the reserve funds prescribed under section 11 of this by-law. (4) Any unused credit may be applied upon proof satisfactory to the City's Chief Building Official, to any subsequent development charge payable in respect to the same land and may be transferable to subsequent owners thereof. 8. DVLOPMNT CHAG DVLOPMNT CDITS (1) Subject to the provisions of this section, where any redevelopment of land replaces or changes a former or existing development, and, in the case of demolition, a building permit has been issued within six (6) years from the date of demolition permit issuance or within five (5) years of the demolition, whichever occurs first, the development charge applicable to the redevelopment shall be reduced by a redevelopment allowance, without interest, not to exceed an amount equal to the total of: (a) for residential development, the number and types of legally established dwelling units in the former or existing development; and (b) for non-residential development, the legally established gross floor area of the former or existing development, as determined by the City's Commissioner of I.P.P.W. and the Chief Building Official at current applicable rates for such units or gross floor area.

189 Page G-16 (2) No redevelopment allowance shall be made in excess of the development charge payable for a redevelopment; however, where any redevelopment of land replaces or changes a former or existing development and in the case of demolition, a building permit has been issued within six (6) years from the date of demolition permit issuance or within five (5) years of demolition, whichever occurs first, the redevelopment allowance may be carried forward and applied, upon proof satisfactory to the City's Commissioner of I.P.P.W. and the Chief Building Official, to any subsequent development charge payable in respect to the same land as referred to in subsection (a). 9. TIMING OF CALCULATION AND PAYMNT (1) Development charges shall be calculated and payable in full in money or by provision of services as may be agreed upon, or by credit granted by the Act, on the date that the first building permit is issued in relation to a building or structure on land to which a development charge applies, or in a manner or at a time otherwise lawfully agreed upon. (2) Where development charges apply to land in relation to which a building permit is required, the building permit shall not be issued until the development charge has been paid in full. (3) Notwithstanding subsections (1) and (2), Council may agree to enter into an agreement with an owner under section 27 of the Act to provide for the payment in full of a development charge before the first building permit issuance or later than the issuing of the first building permit. (4) Where any development charge, or part thereof, remains unpaid after the date provided for payment in an agreement entered into pursuant to subsection 3, the amount unpaid shall be added to the tax roll and shall be collected as taxes under section 446 of the Municipal Act. (5) Where any unpaid development charges are collected as taxes under subsection (4), the monies so collected shall be credited to the development charge reserve fund or funds referred to in subsection 12(1). 10. FUNDS Where development charges have been paid on the issuance of a building permit and that building permit is subsequently cancelled or revoked one year less a day after the issuance of the permit without development having been commenced, for the purposes of this bylaw the building permit shall be deemed never to have been issued, and the amount of the development charges paid shall be refunded to the payor without interest.

190 Page G BY-LAW GIATION This By-law or a certified copy of this by-law may be registered against the title to any land to which this by-law applies. 12. SV FUNDS (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 section 35 of the Act. (3) The City Treasurer shall, commencing in 2018 for the 2017 year, furnish to Council a statement in respect of the reserve funds established hereunder for the prior year, containing the information set out in sections 12 and 13 of the regulation. 13. BY-LAW AMNDMNT O PAL (1) Where this by-law or any development charge prescribed thereunder is amended or repealed by order of the Ontario Municipal Board or by resolution of the Municipal Council, the City Treasurer shall calculate forthwith the amount of any overpayment to be refunded as a result of said amendment or repeal. (2) efunds that are required to be paid under subsection (1) shall be paid to the registered owner of the land on the date on which the refund is paid. (3) efunds that are required to be paid under subsection (1) shall be paid with interest to be calculated as follows: (a) interest shall be calculated from the date on which the overpayment was collected to the day on which the refund is paid; (b) the refund shall include the interest owed under this section; and (c) interest shall be paid at the Bank of Canada rate in effect on the date of enactment of this by-law. 14. DVLOPMNT CHAG SCHDUL INDXING The development charges referred to in Schedule "B" shall be adjusted annually, without amendment to this by-law, commencing in January 2018, and annually thereafter in each

191 Page G-18 January while this by-law is in force, in accordance with the most recent twelve month change in the Statistics Canada Quarterly, "Non-residential Building Construction Price index". 15. BY-LAW ADMINIATION This by-law shall be administered by the City Treasurer. 16. SCHDULS TO TH BY-LAW The following schedules to this by-law form an integral part of this by-law: Schedule A - Designated Municipal Services Schedule B - Schedule of Development Charges 17. DAT BY-LAW FFCTIV This by-law shall come into force and effect on December 15, For greater clarity, the development charges set out in this by-law shall apply to any building permit issued on or after December 15, XIING DVLOPMNT CHAG BY-LAW PAL By-law is repealed effective the date that this by-law comes into force and effect. 19. SVABILITY If, for any reason, any provision, section, subsection or paragraph of this by-law is held to be invalid, it is hereby declared to be the intention of Council that all of the remainder of this by-law shall continue in full force and effect until repealed, re-enacted or amended, in whole or in part or dealt with in any other way. 20. SHOT TITL This by-law may be cited as the "Waterloo Development Charge By-law #2017- " 21. NON-BINDING NATU Nothing in this by-law shall be construed so as to commit or require the City or its Council to authorize or proceed with any specific capital project at any specific time. ead a FI, SCOND and THID time and

192 Page G-19 FINALLY PASSD this day of December, Mayor Clerk

193 Page G-20 SCHDUL A to By-law Number 2017-xxx DSIGNATD MUNICIPAL SVICS UND THIS BY-LAW Services elated to a Highway Water Supply and Wastewater Services Stormwater Drainage and Control Services Fire Protection Services ngineering Studies Parks and ecreation Parking Cemeteries Library Services Growth Studies

194 Page G-21 SCHDUL B to By-law Number 2017-xxx General Services: Single and Semi- Detached Dwelling Apartments - 4 Bedrooms or more Apartments Bedrooms Apartments - 1 Bedroom or less Multiples Lodging House per room (per ft² of Gross Floor Area) (per m 2 of Gross Floor Area) Fire Protection Services Parks and ecreation 3,707 5,132 2,429 1,426 2,680 1, Library Services Growth Studies Parking 1,462 2, , Cemeteries Total General Services 6,579 9,109 4,310 2,530 4,756 2, ngineered Services Service SIDNTIAL NON-SIDNTIAL Stormwater Drainage and Control Services 1,178 1, Water Supply and Wastewater Services 3,516 4,868 2,304 1,352 2,542 1, Services elated to a Highway 3,003 4,157 1,968 1,155 2, ngineering Studies Total ngineered Services 8,085 11,195 5,299 3,110 5,846 2, GAND TOTAL GNAL + NGIND SVICS 14,664 20,304 9,609 5,640 10,602 4,

195 Page H-1 Appendix H Map of D.C. Capital Works

196

197 Page H-2 DC Service Project Description Map eference #s Cemetery Cemetery xpansion Signage 250 Cemetery Parkview Cemetery xpansion and Development 251 Cemetery Parkview Chapel Niche Wall Additions 252 Cemetery Parkview Cremation Dedication Gardens Columbarium Features 253 Fire Fire escue xpansion-station Fire New Fire Pumper-escue Quint 278 Fire New Fire Pumper-escue Quint-quipment 279 Fire Personal Protective quipment and Uniforms-New Personnel 280 Fire Fire Prevention Officer quipment and Vehicle 294 Indoor ecreation West Side ecreation Facility Development 214 Indoor ecreation West Side ecreation Facility - Land Acquisition 218 Indoor ecreation Waterloo Memorial ecreation Complex Facility Addition and Space 317 Indoor ecreation FS Master Plan Implementation 319 Library ast Side Library Branch 801 Library Main Library xpansion and e-development 802 Library Book Collection 804 Library Library Growth - Non Book Collection 805 Library Strategic Plan Implementation 808 Parking Spaces Uptown Parking xpansion General (Structure & Surface Spaces) 116 Parks/Outdoor ecreation Outdoor Sports Fields - quipment Upgrades 212 Parks/Outdoor ecreation IM Park Ball Diamond Amenities 213 Parks/Outdoor ecreation Park Amenity Upgrades 215 Parks/Outdoor ecreation Waterloo Park - New Festival Area Implementation 219 Parks/Outdoor ecreation Action Sports Facility - Albert McCormick Arena Skatepark 220 Parks/Outdoor ecreation Leash Free Dog Park 223 Parks/Outdoor ecreation Mary Allen Park 224 Parks/Outdoor ecreation Northdale Parkland & Public Space edevelopment 225 Parks/Outdoor ecreation Parkland/Sportsfield Partnerships with School Boards 226 Parks/Outdoor ecreation Park Strategy Implementation 227 Parks/Outdoor ecreation Splash Pad - ast 228 Parks/Outdoor ecreation Splash Pad - North 229 Parks/Outdoor ecreation Splash Pad - West 230 Parks/Outdoor ecreation Vista Hills Programmable Soccer Field- Partnership with WDSB 231 Parks/Outdoor ecreation Waterloo Park - New ast/west Park Crossing 232 Parks/Outdoor ecreation Heritage Green Park 233 Parks/Outdoor ecreation Outdoor Sports Field Strategy Implementation 234 Parks/Outdoor ecreation Park Signage eplacement Program - City wide 235 Parks/Outdoor ecreation Playground Upgrades/xpansion-City Wide 237 Parks/Outdoor ecreation Sportsfield Upgrades - City wide 238 Parks/Outdoor ecreation Waterloo Park - Master Plan Implementation 240 Parks/Outdoor ecreation Westmount Sports Park Pedestrian Bridge 243 Parks/Outdoor ecreation Hydro Corridor Trail - South of Columbia St. 530 Parks/Outdoor ecreation Trails in New Development Areas 531 Parks/Outdoor ecreation City Wide - Var. Neighborhood New Park Dev. 532 Parks/Outdoor ecreation Uptown Neighbourhoods Public Space Additions 534

198 Page H-3 DC Service Project Description Map eference #s Public Works/Fleet Mini Operation Centre on the West Side 413 Public Works/Fleet Space Planning Implementation for Material Storage 414 Public Works/Fleet Fleet xpansion 426 oads Bisch Street - rbsville oad to City Limit - econstruction 541 oads Columbia Street xtension to Wilmot Line 542 oads Columbia St - Fischer-Hallman to rbsville d 543 oads Columbia St - Fischer-Hallman to rbsville d - Additional Funding 544 oads Country Squire d. - Glasgow St (township) to 500m ast 545 oads West Side mployment Collector 546 oads Left Turn Lane egina Bridgeport oad 641 oads oad Widenings & Intersection Improvements - City Wide 658 oads Bicycle Parking 666 oads Installation of Trail Counters 667 oads efuge Islands - City Wide -TMP 669 oads Sidewalk New Construction - City Wide 670 oads Sidewalks and Trails associated with LT 672 oads Traffic Calming Implementation - City Wide 674 oads Trails and Bikeways Master Plan Implementation - City Wide 675 oads Traffic Calming Studies - TMP 680 oads Core Area Development Driven Upgrades - oads 682 Stormwater Bechtel Park Woodlot - Creek ehabilitation 714 Stormwater Caroline St. from rb to William St In conjunction with LT 715 Stormwater Clair Creek North each Stormwater Core Area Development Driven Upgrades-Stormwater 717 Stormwater Development Driven Storm Sewer Upgrades - City Wide 718 Stormwater Forwell Creek Industrial Lands 719 Stormwater Keatsway Storm Bypass & Creek Bank Stabilization 720 Stormwater Laurel Crk ehabilitation - eservoir to rbsville d 722 Stormwater Laurel Crk Functional Study & Implementation - egina to Weber 723 Stormwater Laurel Crk Study Implementation - Hillside Park to HWY Stormwater Maple Hill Creek ehabilitation - Westvale Pond to University Ave 725 Stormwater Stormwater Management System Master Plan Implementation 729 Wastewater Northlands Sanitary Pumping Station Upgrade 550 Wastewater Beaver Creek Pumping Station mergency Storage Tank 690 Wastewater xtend Sanitary Mains to Service Private Properties 691 Wastewater Frobisher Trunk Sewer - Upsizing 692 Wastewater Sanitary Optimization and ehabilitation Program 694 Wastewater City Wide - Development Driven Sanitary Sewer Upgrades 699 Wastewater Core Area Development Driven Upgrades-Sanitary 701 Wastewater Maple Hill Trunk - Westvale Dr. to Thorndale Pl. 703 Wastewater Sanitary Sewer Master Plan - Implementation 704 Wastewater Willis Way / egina St S Sanitary Sewer Upsizing 705 Water rbsville oad - Ira Needles to Columbia St - Watermain 561 Water Core Area Development Driven Upgrades - Water 745 Water Development Driven Upgrades - Watermains 746 Water Water Distribution System Study Implementation 749

199 Page H-4 DC Service Project Description Map eference #s Studies Comprehensive Asset Management Plan 101 Studies Parking Utilization Study 113 Studies Park Strategy Study 244 Studies West Side ecreation Facility Needs Analysis and Feasibility Study 245 Studies Fire escue Services Master Plan 295 Studies Master Plan and ecreational Trends Study 320 Studies WMC Facility Development Needs Analysis and Feasibility Study 322 Studies DC Bylaw eview 433 Studies eurbanization Initiatives 574 Studies rbsville Scoped Subwatershed Study 577 Studies Natural System Inventory and Strategy 579 Studies Station Area Planning Implementation 584 Studies Census Trends 586 Studies Community Visioning 587 Studies Cultural Heritage Landscape Study and Plan 588 Studies Cultural Heritage Landscape Study and Plan-Phase Studies DC Funded Growth Studies 590 Studies xisting District Plan Updates 591 Studies Growth Management Policy 592 Studies New Central esidential District Plan 593 Studies Official Plan eview - Background esearch 594 Studies Official Plan eview - OP eview / Monitoring 595 Studies apid Transit Station Area Planning 596 Studies evised rbsville District Plan 597 Studies Tall Building Design Guidelines 599 Studies Transportation Demand Management Guidelines 600 Studies Urban Design Model 601 Studies Comprehensive Zoning By-law eview -Legislated eview 610 Studies DC Funded Growth (Affordable Housing) Studies 611 Studies DC Funded Growth (Development) Studies 612 Studies DC Funded Growth (Height & Density) Studies 613 Studies DC Funded Growth (Parking) Studies 614 Studies DC Funded Growth (Urban Design) Studies-Growth 615 Studies Sanitary Master Plan Update 693 Studies Silver Lake Study - A Addendum 726 Studies Stormwater Management System Master Plan 728 Studies Stormwater Master Plan Update 730 Studies Water Master Plan Update 741 Studies Strategic Plan - Library 807 Studies Study - Library Technology Study 809 Multiple Beaver Creek oad & Conservation Drive econstruction 540 Multiple Ira Needles Boulevard - By-pass 551 Multiple Albert Street - Columbia St to University 623 Multiple Batavia Place - Columbia St to Cul-de-Sac 626 Multiple Caroline St, Albert St, & rb St - in Conjunction with the egion 628 Multiple Hazel Street - University Ave to Columbia St & Beech St 633 Multiple Hickory Street ast - Albert to Hazel 634 Multiple Hickory Street ast - Hazel to King 635 Multiple Hickory Street ast - Hazel to Spruce 636 Multiple Hickory Street ast - Lester to Albert -econstruction 637 Multiple King Street - Central St to University Ave 638 Multiple Larch Street - Balsam to Hickory 640 Multiple Spruce Street - Columbia to Hickory 650 Multiple Sunview Street - University Ave to Hickory St - econstruction 651 Multiple Union St - King St to Moore Ave 652 Multiple Weber St - Blythwood to Northfield Drive 654 Multiple Young Street ast - King Street to Peppler 655

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