DECLARATION OF THE MUNICIPAL TREASURER

27 FINANCIAL INFORMATION RETURN Municipality: Central Huron M MSO Office: Southwest Ontario Tier: Lower-Tier Area: Huron Co MAH Code: 52617 DECLARATION OF THE MUNICIPAL TREASURER Submitting: FIR and MPMP Version: Pursuant to the information required by the Province of Ontario under the Municipal Affairs Act, the following schedules are attached: Schedule Title Completion 1 REVENUE FUND RECEIPTS 12 CURRENT REVENUE FOR SPECIFIC FUNCTIONS 2 TAXATION INFORMATION 22 MUNICIPAL and SCHOOL BOARD TAXATION 24 PAYMENTS-IN-LIEU of TAXATION 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 28 UPPER-TIER ENTITLEMENTS UPPER-TIER ONLY 4 REVENUE FUND EXPENDITURES 42 ADDITIONAL REVENUE FUND INFORMATION 5 CAPITAL FUND OPERATIONS 52 SOURCES of CAPITAL FUND FINANCING and EXPENDITURES 6 CONTINUITY of RESERVES and RESERVE FUNDS 7 CONSOLIDATED FINANCIAL POSITION 72 CONTINUITY of TAXES RECEIVABLE SINGLE/LOWER-TIER ONLY 74 LONG TERM LIABILITIES and COMMITMENTS 8 STATISTICAL INFORMATION PM9 PERFORMANCE MEASURES: MUNICIPAL INFORMATION PM91 PERFORMANCE MEASURES: EFFICIENCY PM92 PERFORMANCE MEASURES: EFFECTIVENESS PM93 PERFORMANCE MEASURES: NOTES OPTIONAL PM94 PERFORMANCE MEASURES: QUESTIONS PM95 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY For the purposes of this Financial Information Return, the amounts disclosed on the attached schedules are in agreement with the books and records of the municipality and its consolidated entities. This Financial Information Return has been prepared in accordance with the Financial Information Return instructions. Questions regarding the information contained in the Schedules should be addressed to: 2 Name....................... Kevin McLlwain 22 Telephone..................... 519-482-3997 Ext. 237 24 Fax........................ 519-482-9183 28 Email (Required)................. finance@centralhuron.com 3 Website address of Municipality......... www.centralhuron.com 91 Municipal Auditor................. Paul W. Seebach, CA 92 Municipal Audit Firm............... Vodden, Bender & Seebach LLP, Chartered Accountants 9 Municipal Treasurer................ Kevin McLlwain 93 Municipal Treasurer Email (Required)...... finance@centralhuron.com 94 Date........................ 8-Jul-28 Signature of Municipal Treasurer Signature Date ($) 5 Total Revenue Fund Receipts (SLC 1 9931).... 1,271,889 53 Total Exp. LESS Unfunded Liabilities (SLC 4 991 15). 1,559,629 54 Total Assets (SLC 7 9931).............. 7,49,686 7 Outstanding In-Year Critical Errors............ 1 Municipal Data (#) 4 Households........................ 4,29 41 Population......................... 7,113 42 Youth Population..................... 947

FIR27: Central Huron M Schedule 1 REVENUE FUND RECEIPTS Own Purposes Revenue Revenue Fund Revenues 1 $ 299 Taxation - Own Purposes (SLC 26 9199 4-72 2899 7) For UT (SLC 28 299 12-28 299 8).................... 3,518,685 499 Payments-In-Lieu of Taxation (SLC 26 9599 8) For UT (SLC 28 299 8)................................ 12,36 Ontario Unconditional Grants 62 Ontario Municipal Partnership Fund (OMPF)................................................ 1,924,887 63 Transition funding under OMPF....................................................... 695 Other............................................ 696 Other............................................ 697 Other............................................ 698 Other taxation and PIL rounding adjustment............................................ 3 699 Subtotal 1,924,89 Conditional Grants 81 Ontario conditional grants (SLC 12 9911)................................................ 946,938 82 Canada conditional grants (SLC 12 9912)............................................... 11,463 899 Subtotal 1,48,41 199 Revenue from other municipalities (SLC 12 9913)........................................... 1299 User fees and service charges (SLC 12 9914).............................................. 2,787,554 Licences, permits, rents, etc. 141 Trailer revenue and permits......................................................... 142 Licences and permits............................................................ 85,569 143 Rents, concessions and franchises..................................................... 1499 Subtotal 85,569 Fines and penalties 165 Provincial Offences Act (POA) Municipality which administers POA only................................. 161 Other fines.................................................................. 162 Penalties and interest on taxes....................................................... 9,599 1699 Subtotal 9,599 Other revenue Investment income 181 From own funds............................................................. 96,533 182 From other................................................................ 183 Donations.................................................................. 184 Sale of publications, equipment, etc..................................................... 185 Contributions from non-consolidated entities................................................ 1865 Other Revenues from Government Business Enterprise (ie. Dividends, etc.)............................... 187 Gaming and Casino Revenues....................................................... 617,298 1896 Other............................................ 1897 Other............................................ 1898 Other............................................ 1899 Subtotal 713,831 991 TOTAL Revenue fund revenues 1,271,889 Transfers from Own Funds 31 Contributions from capital fund (SLC 5 3411)............................................... 32 Contributions from reserves, reserve funds and deferred revenue (SLC 6 121 + 2 + 3)....................... 992 TOTAL Transfers 993 TOTAL Revenue fund receipts 1,271,889

FIR27: Central Huron M Schedule 1 REVENUE FUND RECEIPTS CONTINUITY OF REVENUE FUND BALANCE $ 51 Accumulated net revenue (deficit), beginning of year............................................. 366,449 52 PLUS: Total revenue fund receipts (SLC 1 9931)........................................... 1,271,889 542 LESS: Total revenue fund expenditures LESS Unfunded Liabilities (SLC 4 991 15).......................... 1,559,629 55 PLUS: Adjustments for PSAB....................................................... 56 PLUS:............................................ 59 Accumulated net revenue (deficit), end of year................................................ 78,79 Continuity of Government Business Enterprise Equity $ 61 Government Business Enterprise Equity, beginning of year.......................................... 1,672,37 62 PLUS: Net Income for Government Business Enterprise for year..................................... 66 PLUS:............................................ 69 Government Business Enterprise Equity, end of year............................................. 1,672,37 Total of line 81 includes: $ 41 Provincial Gas Tax.............................................................. Total of line 32 includes: (Contributions from Reserves, reserve funds and deferred revenue) $ 415 Provincial Gas Tax..............................................................

FIR27: Central Huron M Schedule 12 CURRENT REVENUE FOR SPECIFIC FUNCTIONS Ontario Conditional Grants Canada Conditional User Fees and Service Other Municipalities Grants Charges 1 2 3 4 $ $ $ $ 299 General government............................ 969 23,213 Protection services 41 Fire..................................... 2,845 2,9 42 Police................................... 24,84 6,117 43 Conservation authority........................... 44 Protective inspection and control..................... 14,498 45 Emergency measures........................... 46 Provincial Offences Act (POA)....................... 498 Other.............. 499 Subtotal 243,685 23,515 Transportation services 61 Roadways................................. 519,451 11,463 4,286 62 Winter control............................... 63 Transit................................... 64 Parking................................... 65 Street lighting............................... 52,414 66 Air transportation.............................. 698 Other.............. 699 Subtotal 519,451 11,463 56,7 Environmental services 81 Sanitary sewer system........................... 749,546 82 Storm sewer system............................ 83 Waterworks system............................ 174,383 1,21,62 84 Waste collection.............................. 85 Waste disposal............................... 491,363 86 Recycling................................. 898 Other.............. 899 Subtotal 174,383 2,441,971 Health services 11 Public health services........................... 12 Hospitals.................................. 13 Ambulance services............................ 135 Ambulance dispatch............................ 14 Cemeteries................................. 2,185 198 Other.............. 199 Subtotal 2,185 Social and family services 121 General assistance............................ 122 Assistance to aged persons........................ 123 Child care................................. 1298 Other.............. 1299 Subtotal 1499 Social housing................................ Recreation and cultural services 161 Parks................................... 2, 162 Recreation programs........................... 12,565 1631 Recreation facilities - Golf Course, Marina, Ski Hill............ 1634 Recreation facilities - Other........................ 178,247 164 Libraries.................................. 12, 165 Cultural services............................. 1698 Other.............. 1699 Subtotal 24,812 Planning and development 181 Planning and zoning............................ 182 Commercial and industrial......................... 183 Residential development.......................... 184 Agriculture and reforestation........................ 8,45 15 185 Tile drainage/shoreline assistance..................... 17,8 1898 Other.............. 1899 Subtotal 8,45 17,158 191 Other.............. 991 TOTAL 946,938 11,463 2,787,554

FIR27: Central Huron M Schedule 2 TAXATION INFORMATION General Information 1. Optional Property Classes in Effect 2 Y or N 22 N New Multi-Residential....................... N 25 G Parking Lot (Includes CX, CY, CZ)................ N 21 D Office Building........................... N 215 S Shopping Centre.......................... N 22 L Large Industrial........................... N 225 Other........... N 2. Capping Parameters and Results Decrease - Percentage Retained Tax Adjustment - Increasers Net Class Impact Annualized Tax Limit CVA Tax Limit CVA Threshold Value for Protected Properties CVA Threshold Value for Clawed Back Properties 2 3 4 5 6 7 8 % $ $ % % $ $ 32 M Multi-Residential.......................... 47.7% 221 1.% 5.% 25 33 C Commercial............................ 5.7% 7,396 1.% 5.% 25 34 I Industrial.............................. 68.5% 248 1.% 5.% 25 Low Band Middle Band Grad. Tax Rates in Effect? Number of Tax Bands CVA Boundary % of Highest Band Rate CVA Boundary % of Highest Band Rate 3. Graduated Taxation (Tax Bands) 2 3 4 5 6 7 Y or N # $ % $ % 61 C Commercial............................ N 611 G Parking Lot............................ N 612 D Office Building........................... N 613 S Shopping Centre.......................... N 62 I Industrial.............................. N 621 L Large Industrial........................... N Phase-In Year Current Phase- Term of Current Program in In Initiated Phase-In Effect? 4. Phase-In Program in Effect (Most recent Phase-In only) 2 3 4 Y or N Year # of Yrs 85 R Residential............................. N 81 M Multi-Residential.......................... N 815 N New Multi-Residential....................... N 82 C Commercial (Includes G, D, S).................. N 84 I Industrial (Includes L)....................... N 85 F Farmland.............................. N 855 T Managed Forest.......................... N 86 P Pipeline.............................. N 5. Rebates for Eligible Charities 2 % 11 Rebate Percentage for Eligible Charities (SLC 72 299 xx)...... 4.% INTERIM Billing Installments FINAL Billing Installments 6. Property Tax Due Dates for Current Year Installments First Due Date Last Due Date Installments First Due Date Last Due Date To be completed by Single/Lower-tier Municipalities Only 2 3 4 5 6 7 # YYYYMMDD YYYYMMDD # YYYYMMDD YYYYMMDD 121 R Residential............................. 2 2733 27629 2 27928 27113 122 M Multi-Residential.......................... 2 2733 27629 2 27928 27113 123 F Farmland.............................. 2 2733 27629 2 27928 27113 124 T Managed Forest.......................... 2 2733 27629 2 27928 27113 125 C Commercial............................ 2 2733 27629 2 27928 27113 126 I Industrial.............................. 2 2733 27629 2 27928 27113 127 P Pipeline.............................. 2 2733 27629 2 27928 27113 1298 Other............

FIR27: Central Huron M Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 1. GENERAL PURPOSE LEVY INFORMATION Taxable Assessment LT/ST Taxes UT Taxes Education Taxes TOTAL 9299 TOTAL................................ 87,434,995............................ 3,56,395 3,984,28 2,167,431 9,658,34 RTC Tax Percent of Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio Taxable Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 Central Huron M 1 RT Residential Full Occupied 1. 1% 492,712,85.549589%.624481%.264% 1.4387% 2,77,895 3,76,898 1,3,762 7,85,555 31 R1 Residential/Farm Farm. Awaiting Devel. - Ph I 1. 25% 21,8.137397%.15612%.66%.359517% 277 315 133 725 11 FT Farmland Full Occupied.25 1% 312,429,6.137397%.15612%.66%.359517% 429,268 487,764 26,23 1,123,235 14 TT Managed Forest Full Occupied.25 1% 2,281,135.137397%.15612%.66%.359517% 3,134 3,561 1,56 8,21 71 PT Pipeline Full Occupied.7 1% 5,8,.384712%.437136%.5171%.873558% 19,543 22,27 2,627 44,377 21 CT Commercial Full Occupied 1.1 1% 36,26,365.64548%.686929% 1.237468% 2.528945% 219,211 249,83 448,71 917,4 24 CU Commercial Excess Land 1.11 7% 421,585.423184%.4885%.86623% 86623%.99657% 1,784 2,27 365 4,176 27 CX Commercial Vacant Land 1.1 7% 71,2.423184%.4885%.86623%.99657% 3,5 3,415 615 7,35 51 IT Industrial Full Occupied 1.1 1% 5,348,6.64548%.686929% 1.428246% 2.719723% 32,332 36,737 76,383 145,452 61 LT Large Industrial Full Occupied 1.1 1% 3,465,.64548%.686929% 1.428246% 2.719723% 2,948 23,82 49,489 94,239 34 ST Shopping Centre Full Occupied 1.1 1% 4,88,1.64548%.686929% 1.237468% 2.528945% 29,52 33,522 6,389 123,413 54 IU Industrial Excess Land 1.1 7% 162,675.423184%.4885%.999772% 1.9386% 688 782 1,626 3,96 57 IX Industrial Vacant Land 1.1 7% 51,2.423184%.4885%.999772% 1.9386% 217 246 512 975 35 SU Shopping Centre Excess Land 1.1 7% 97,5.423184%.4885%.866228% 1.77262% 413 469 845 1,727 5 MT Multi-Residential Full Occupied 1.1 1% 6,264,.64548%.686929%.264% 1.555477% 37,869 43,29 16,537 97,435 515 IH Industrial Full Occupied, Shared PIL 1.1 1% 7,8.64548%.686929% 1.428246% 2.719723% 47 54 111 212 575 IJ Industrial Vacant Land, Shared PIL 1.1 7% 61,8.423184%.4885%.999772% 1.9386% 262 297 618 1,177 921 Subtotal 87,434,995 3,56,395 3,984,28 2,167,431 9,658,34

FIR27: Central Huron M Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 2. LOWER-TIER / SINGLE-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9499 TOTAL...................................................................... RTC Tax Percent of Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio Taxable Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 41 1 RT Residential Full Occupied 1. 1% 941 Subtotal

FIR27: Central Huron M Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION 3. UPPER-TIER SPECIAL AREA LEVY INFORMATION LT/ST Taxes UT Taxes Education Taxes TOTAL 9699 TOTAL...................................................................... RTC Tax Percent of Tax Rates Municipal Taxes Property Class Tax Rate Description Tax Ratio Taxable Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education Taxes TOTAL 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 61 1 RT Residential Full Occupied 1. 1% 961 Subtotal

FIR27: Central Huron M Schedule 22 MUNICIPAL and SCHOOL BOARD TAXATION Municipal Taxes LT / ST UT Education Taxes TOTAL 4. ADJUSTMENTS TO TAXATION 12 13 14 15 $ $ $ $ 71 Adjustments for properties, shared as if Payment-In-Lieu (Hydro properties RTQ = H, J, K).................................................... 5. SUPPLEMENTARY TAXES 9799 Total of all supplementary taxes (Supps, Omits, Section 444)................................................................... 29,36 33,577 19,575 82,512 6. AMOUNT LEVIED BY TAX RATE 991 TOTAL Levied by Tax Rate 3,535,755 4,17,785 2,187,6 9,74,546 7. AMOUNTS ADDED TO TAX BILL 85 Local improvements......................................................................................... 81 Sewer and water service charges.................................................................................. 815 Sewer and water connection charges................................................................................ 82 Fire service charges......................................................................................... 825 Minimum tax (differential only)................................................................................... 83 Municipal drainage charges..................................................................................... 835 Waste management collection charges............................................................................... 84 Business improvement area.................................................................................... 21, 21, 897 Other...................................................................... 989 Subtotal 21, 21, 8. OTHER TAXATION AMOUNTS 845 Railway rights-of-way (RTC = W).................................................................................. 85 Utility transmission and utility corridors (RTC = U)......................................................................... 898 Other...................................................................... 9892 Subtotal 9. TOTAL AMOUNT LEVIED 999 TOTAL Levies 3,556,755 4,17,785 2,187,6 9,761,546

FIR27: Central Huron M Schedule 24 PAYMENTS-IN-LIEU of TAXATION 1. GENERAL PURPOSE PAYMENTS-IN-LIEU PIL Assessment LT/ST PILS UT PILS Education PILS TOTAL 9299 TOTAL................................ 11,818,22............................ 69,653 79,143 27,219 176,15 RTC Tax Percent of Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 21 Central Huron M 11 RF Residential PIL: Full Occupied 1. 1%.%.%.% 115 RP Residential/Farm PIL: Full Occupied, Taxable Tenant of Province 1. 1% 2,323,765.549589%.624481%.264% 1.4387% 12,771 14,511 6,135 33,417 128 RG Residential/Farm PIL: 'General' Only (No Educ.) 1. 1% 13,5.549589%.624481%.% 1.1747% 74 84 158 121 CF Commercial PIL: Full Occupied 1.1 1% 1,587,11.64548%.686929% 1.237468% 2.528945% 9,595 1,92 19,64 4,137 122 CG Commercial PIL: 'General' Only (No Educ.) 1.1 1% 7,65,635.64548%.686929%.% 1.291477% 45,98 52,245 98,225 1258 CQ Commercial PIL: Excess Land, Taxable Tenant of Province 1.1 7% 154,34.423184%.4885%.866228% 1.77262% 653 742 1,337 2,732 129 CZ Commercial PIL: Vacant Land, 'General' Only 1.11 7% 126,4.423184%.4885%.% %.9434% 535 68 1,143143 151 IF Industrial PIL: Full Occupied 1.1 1% 7,47.64548%.686929% 1.428246% 2.719723% 45 51 17 23 921 Subtotal 11,818,22 69,653 79,143 27,219 176,15

FIR27: Central Huron M Schedule 24 PAYMENTS-IN-LIEU of TAXATION 2. LOWER-TIER / SINGLE-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION LT/ST PILS UT PILS Education PILS TOTAL 9499 TOTAL...................................................................... RTC Tax Percent of Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 41 11 RF Residential PIL: Full Occupied 1. 1% 941 Subtotal

FIR27: Central Huron M Schedule 24 PAYMENTS-IN-LIEU of TAXATION 3. UPPER-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION LT/ST PILS UT PILS Education PILS TOTAL 9699 TOTAL...................................................................... RTC Tax Percent of Tax Rates Municipal PILS Property Class Tax Rate Description Tax Ratio PIL Assessment RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT Education PILS TOTAL 1 2 3 4 5 6 7 8 9 1 11 12 13 14 15 LIST LIST % $.xxxxxx%.xxxxxx%.xxxxxx%.xxxxxx% $ $ $ $ 61 11 RF Residential PIL: Full Occupied 1. 1% 961 Subtotal

FIR27: Central Huron M Schedule 24 PAYMENTS-IN-LIEU of TAXATION Municipal PILS LT / ST UT Education PILS TOTAL 4. SUPPLEMENTARY PAYMENTS-IN-LIEU 12 13 14 15 $ $ $ $ 9799 Total of all supplementary PILS (Supps, Omits, Section 444)................................................................... 5. PAYMENTS-IN-LIEU LEVIED BY TAX RATE 991 TOTAL PILS Levied by Tax Rate 69,653 79,143 27,219 176,15 6. AMOUNTS ADDED TO PAYMENTS-IN-LIEU 85 Local improvements......................................................................................... 81 Sewer and water service charges.................................................................................. 815 Sewer and water connection charges................................................................................ 82 Fire service charges......................................................................................... 83 Municipal drainage charges..................................................................................... 835 Waste management collection charges............................................................................... 84 Business improvement area.................................................................................... 897 Other...................................................................... 989 Subtotal 7. OTHER PAYMENTS-IN-LIEU AMOUNTS 845 Railway rights-of-way (RTC = W) - from Ontario Enterprises.................................................................... 3,64 4,15 1,595 18,34 846 Railway rights-of-way (RTC = W) - from Province......................................................................... 85 Utility transmission and utility corridors (RTC = U) - from Ontario Enterprises........................................................... 693 781 2,542 4,16 851 Utility transmission and utility corridors (RTC = U) - from Province................................................................. 855 Institutional Payments - Heads and Beds (Mun. Act 157, 158)................................................................... 5,372 6,13 11,475 86 Hydro-electric Power Dams - from Province............................................................................ 898 Other County Forestation PIL & Ed Portion of IH...................................................................... 715 715 9892 Subtotal 1,42 1,989 13,137 34,546 8. TOTAL PAYMENTS-IN-LIEU LEVIED 999 TOTAL PILS Levied 8,73 9,132 4,356 21,561

FIR27: Central Huron M Schedule 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 1. Municipal and School Board Taxation TOTAL ENG - Public FRE - Public ENG - Separate FRE - Separate Other 91 Legislated Percentage of Education Taxes distributed to each School Board (Applic. to Com, Ind, Pipelines)............................ 1.% 78.49%.% 21.51%.%.% Taxable Asmt. Taxable Asmt. Municipal Taxes Distribution of Education Taxes in column 6 by School Board TOTAL Taxes Education Taxes (CVA) (Wtd & Disc CVA) LT / ST UT ENG - Public FRE - Public ENG - Separate FRE - Separate Other Property Class Group 16 2 3 4 5 6 7 8 9 1 11 $ $ $ $ $ $ $ $ $ $ $ 1 Residential............. 492,914,65 492,763,255 7,86,28 2,78,172 3,77,213 1,3,895 1,189,193 515 19,778 1,49 5 Multi-residential.......... 6,264, 6,89,4 97,435 37,869 43,29 16,537 16,19 518 11 Farmland............. 312,429,6 78,17,265 1,123,235 429,268 487,764 26,23 189,871 16,332 14 Managed Forests......... 2,281,135 57,284 8,21 3,134 3,561 1,56 1,392 114 911 Subtotal 813,888,8 578,331,24 8,315,151 3,178,443 3,611,567 1,525,141 1,396,475 515 126,742 1,49 21 Commercial............ 37,392,15 4,757,876 928,215 224, 254,525 449,69 352,962 96,728 31 Parking Lot........... 32 Office Building......... 34 Shopping Centre........ 4,977,51 5,443,86 125,14 29,915 33,991 61,234 48,63 13,171 912 Subtotal 42,369,66 46,2,962 1,53,355 253,915 288,516 51,924 41,24 19,9 51 Industrial.............. 5,631,535 6,13,716 15,912 33,546 38,116 79,25 62,23 17,47 61 Large Industrial......... 3,465, 3,811,5 94,239 2,948 23,82 49,489 38,844 1,645 913 Subtotal 9,96,535 9,915,216 245,151 54,494 61,918 128,739 11,47 27,692 71 Pipelines.............. 5,8, 3,556, 44,377 19,543 22,27 2,627 2,62 565 81 Other Property Classes...... 916 Adj. for shared PIL properties... 917 Supplementary Taxes....... 82,512 29,36 33,577 19,575 15,667 3,98 918 Total Levied by Rate 9,74,546 3,535,755 4,17,785 2,187,6 1,916,275 515 268,87 1,49 919 Amts Added to Tax Bill...... 21, 21, 9192 Other Taxation Amounts...... 9199 TOTAL before Adj. 87,434,995 638,3,381 9,761,546 3,556,755 4,17,785 2,187,6 1,916,275 515 268,87 1,49 2. Payments-In-Lieu of Taxation PIL Asmt. PIL Asmt. Municipal PILS Total PILS Levied (CVA) (Wtd & Disc CVA) LT / ST UT Education PILS Property Class Group 16 2 3 4 5 6 $ $ $ $ $ $ 11 Residential............. 2,337,265 2,337,265 33,575 12,845 14,595 6,135 15 Multi-residential.......... 111 Farmland............. 114 Managed Forests......... 921 Subtotal 2,337,265 2,337,265 33,575 12,845 14,595 6,135 121 Commercial............ 9,473,485 1,328,189 142,237 56,763 64,497 2,977 131 Parking Lot........... 132 Office Building......... 134 Shopping Centre........ Part 3 contains Distribution of PILS by School Boards 922 Subtotal 9,473,485 1,328,189 142,237 56,763 64,497 2,977 151 Industrial.............. 7,47 8,217 23 45 51 17 161 Large Industrial......... 923 Subtotal 7,47 8,217 23 45 51 17 1718 Pipelines.............. 181 Other Property Classes...... 927 Supplementary PILS........ 928 Total Levied by Rate 176,15 69,653 79,143 27,219 929 Amts Added to PILs........ 9292 Other PIL Amounts........ 34,546 1,42 1,989 13,137 9299 TOTAL before Adj. 11,818,22 12,673,671 21,561 8,73 9,132 4,356

FIR27: Central Huron M Schedule 26 TAXATION and PAYMENTS-IN-LIEU SUMMARY 3. Payments-In-Lieu of Taxation: Distribution of Entitlements PILS Levied TOTAL PILS Adjustment to TOTAL PIL Distrib. of PIL Entitlement in Col. 7 Distribution of Education PILS in column 1 by School Board Source of PILS LT / ST UT Education Levied PILS Levied Entitlement English - French - LT / ST UT Education English - Public French - Public Separate Separate Other 3 4 5 2 6 7 8 9 1 11 12 13 14 15 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 51 Canada.................. 1,989 2,26 4,71 8,32 8,32 6,6 2,26 52 Canada Enterprises............ Ontario Municipal Tax Assist. Act 521 Prev. Exempt Properties...... 522 Other Mun. Tax Asst. Act...... 59,82 67,133 7,472 133,687 133,687 59,82 67,133 7,472 1,5 6,422 523 Inst. Payments - Heads and Beds... 5,372 6,13 11,475 11,475 5,372 6,13 5232 Railway Rights-of-way......... 5234 Utility Corridors/Transmission..... 5236 Hydro-Electric Power Dams...... 524 Other Ed Portion of IH.... 111 111 111 111 Ontario Enterprises 541 Ontario Housing Corp.......... 543 Liquor Control Board of Ont....... 931 1,58 1,989 1,989 931 1,58 5432 Railway Rights-of-way......... 3,64 4,15 1,595 18,34 18,34 3,64 4,15 1,595 8,335 2,26 5434 Utility Corridors/Transmission..... 693 781 2,542 4,16 4,16 3,235 781 5437 Ontario Lottery and Gaming Corp.... 546 Other.... 561 Municipal Enterprises.......... 8,255 8,692 15,676 32,623 32,623 23,929 8,694 591 Other Muns and Enterprises....... 595 Amounts Added to PIL.......... 9599 TOTAL 8,73 9,132 4,356 21,561 21,561 12,36 9,134 18,67 9,385 8,682

FIR27: Central Huron M Upper-Tier ONLY Schedule 28 UPPER-TIER ENTITLEMENTS Upper-tier Entitlements from Lower-tiers Lower-Tier Municipality MAH Code Asmt Code General Purpose Levy Upper-Tier Special Area Levies (Total) Supplementary Taxes Amounts Added to Tax Bills Other Taxation Amounts Payments - In - Lieu 5% Capping Limit Adjustment PLUS: UT Tax Adjust. Applied to Taxation LESS: UT Tax Adjust. Recovered from Allowances TOTAL 1 2 3 4 5 6 7 13 8 9 1 11 12 $ $ $ $ $ $ $ $ $ $ 21-22 - 23-24 - 25-26 - 27-28 - 29-21 - 211-212 - 213-214 - 215-216 - 217-218 - 219-22 - 221-299 TOTAL Upper-Tier Entitlement

FIR27: Central Huron M Schedule 4 REVENUE FUND EXPENDITURES Salaries, Wages and Employee Benefits Long Term Debt Charges (Interest) Materials Contracted Services Rents and Financial Expenses External Transfers Subtotal Long Term Debt Charges (Principal) Transfers to Own Funds Inter-Functional Adjustments Allocation of Program Support * Amounts for TOTAL Expenditures Unfunded Liabilities TOTAL Expenditures LESS Unfunded Liabilities 1 2 3 4 5 6 7 8 9 12 13 14 11 15 General government $ $ $ $ $ $ $ $ $ $ $ $ $ $ 24 Governance................. 137,81 19,614 156,695 156,695 156,695 25 Corporate Management........... 453,497 8,93 185,422 121,777 45,76 813,865 2, 897,666 1,731,531 1,731,531 26 Program Support............... 299 Subtotal 59,578 8,93 25,36 121,777 45,76 97,56 2, 897,666 1,888,226 1,888,226 Protection services 41 Fire...................... 79,614 248,811 328,425 63,656 392,81 392,81 42 Police..................... 46,79 2,934 1,23,195 1,72,28 1,72,28 1,72,28 43 Conservation authority............ 113,34 113,34 113,34 113,34 44 Protective inspection and control....... 142,989 62,289 53,129 46,98 35,315 35,315 35,315 45 Emergency measures............ 46 Provincial Offences Act (POA)........ 498 Other. 499 Subtotal 189,68 144,837 1,325,135 46,98 113,34 1,819,252 63,656 1,882,98 1,882,98 Transportation services 61 Roadways.................. 32,64 556,83 32,115 1,179,549 82, 1,29,66 2,471,29 2,471,29 62 Winter control................. 187,254 332,923 18,925 539,12 539,12 539,12 63 Transit.................... 64 Parking.................... 65 Street lighting................. 6,217 48,258 54,475 54,475 54,475 66 Air transportation............... 698 Other. 699 Subtotal 496,75 938,11 339,4 1,773,126 82, 1,29,66 3,64,786 3,64,786 Environmental services 81 Sanitary sewer system............ 16,293 272,372 71,187 53,852 245,415 749,267 749,267 82 Storm sewer system............. 83 Waterworks system............. 243,656 25,263 149,942 598,861 75,261 1,349,122 1,349,122 84 Waste collection............... 85 Waste disposal................ 18,325 195,386 37,692 251,43 288,73 54,133 54,133 86 Recycling................... 178,933 178,933 178,933 178,933 898 Other. 899 Subtotal 422,274 673,21 437,754 1,533,49 1,284,46 2,817,455 2,817,455 Health services 11 Public health services............ 12 Hospitals................... 13 Ambulance services............. 135 Ambulance dispatch............. 14 Cemeteries.................. 38,77 13,98 2,258 54,936 5, 59,936 59,936 198 Other. 199 Subtotal 38,77 13,98 2,258 54,936 5, 59,936 59,936 Social and family services 121 General assistance.............. 122 Assistance to aged persons......... 123 Child care................... 1298 Other. 1299 Subtotal 1499 Social housing................. Recreation and cultural services 161 Parks..................... 47,898 63,818 2,479 132,195 2,63 134,258 134,258 162 Recreation programs............. 37,434 63,776 1,519 6, 18,729 18,729 18,729 1631 Rec. Fac. - Golf Crs, Marina, Ski Hill..... 1634 Rec. Fac. - Other............... 189,594 119,722 27,432 12,474 349,222 195,418 544,64 544,64 164 Libraries................... 5,418 13,573 2,321 21,312 21,312 21,312 165 Cultural services............... 1698 Other. 1699 Subtotal 28,344 26,889 51,751 18,474 611,458 197,481 88,939 88,939 Planning and development 181 Planning and zoning............. 182 Commercial and Industrial.......... 183 Residential development........... 184 Agriculture and reforestation......... 77 19,664 2,371 2,371 2,371 185 Tile drainage/shoreline assistance...... 17,8 17,8 17,8 17,8 1898 Other. 1899 Subtotal 17,8 77 19,664 37,379 37,379 37,379 191 Other. 599 Non-Functionalized Amounts.......... 991 TOTAL 2,17,19 25,11 2,236,49 2,297,379 11,458 113,34 6,799,76 12, 3,657,869 1,559,629 1,559,629 * Column 13, designated for Allocation of Program Support (Line 26), may also include amounts allocated for Corporate Management (Line 25)

FIR27: Central Huron M Schedule 42 ADDITIONAL REVENUE FUND INFORMATION Additional information contained in Schedule 4 1 Total of column 1 and 14 includes: $ 51 Salaries and wages................................................ 1,446,267 52 Employee benefits................................................ 57,842 53 Unfunded Liabilities pertaining to Post-Employment Benefits.......................... 599 Subtotal 2,17,19 Total of column 3 includes: 511 Amounts for tax write-offs reported in SLC 4253........................... Total of column 4 includes: 521 Municipal Property Assessment Corporation (MPAC)................................ Total of columns 2 and 8 includes: 541 Payments to Ontario in respect of Downtown Revitalization Program loans................... 542 Accrued interest (Enter amount only if changes to the accrual basis were made in this reporting year)..... Total of column 5 includes: 561 Short term interest costs............................................. Total of column 6 includes: 581 Grants to charitable and non-profit organizations................................. 582 Grants to universities and colleges........................................ Contributions to UNCONSOLIDATED joint local boards 584 Health unit................................................... 585 District Social Services Administration Board (DSSAB)............................ 586 Consolidated Municipal Service Manager (CMSM).............................. 587 Homes for the aged.............................................. 588 Recreation boards............................................... 589 Fire area boards................................................ 5897 Other................................. 5898 Other................................. 591 Payments pertaining to the equalization of General Assistance in the GTA................... 592 Payments pertaining to the equalization of Social Housing in the GTA..................... Total of column 11 includes: 61 Payments for long term commitments and liabilities financed from revenue fund and approved by the OMB or C (Exclude debt charges reported in columns 2 and 8) Line 61 of column 11 includes: 615 Storm water.................................................... Line 63 of column 11 includes: 611 Conventional transit services........................................... Line 81 of column 11 includes: 621 Sanitary sewer collection............................................. 151,156 622 Sanitary sewer treatment and disposal...................................... 352,696 6299 Subtotal 53,852 Line 82 of column 11 includes: 641 Storm sewer collection.............................................. 642 Storm sewer treatment and disposal....................................... 6499 Subtotal Line 82 of column 11 includes: 651 Urban storm water management......................................... 652 Rural storm water management......................................... 6599 Subtotal Line 83 of column 11 includes: 661 Waterworks treatment.............................................. 389,26 662 Waterworks distribution.............................................. 29,61 6699 Subtotal 598,861

FIR27: Central Huron M Schedule 42 ADDITIONAL REVENUE FUND INFORMATION Expenditures to establish initial Unfunded Liability and Adjustments Annual Expenditures related to Unfunded Liability 1 2 Total of column 14 includes: $ $ 681 Unfunded Post-Employment Benefits....................................... 682 Unfunded Solid Waste Landfill Closure and Post-Closure Liabilities....................... 683 Accrued Interest................................................. 684 Construction Financing Debentures....................................... 689 Other................................. 6899 Subtotal Additional information contained in Schedule 12 (CMSM's only) 1 Total of column 3 includes: $ 821 Revenue received from other municipalities for services delivered by CMSM..................

FIR27: Central Huron M Schedule 5 CAPITAL FUND OPERATIONS SOURCES of CAPITAL FUND FINANCING Capital Fund Revenues 1 Long term liabilities incurred $ 25 Canada Mortgage and Housing Corporation (CMHC)......................................... 21 Ontario Financing Authority...................................................... 215 Commercial Area Improvement Program............................................... 22 Other Ontario housing programs.................................................... 225 Ontario Clean Water Agency (OCWA)................................................. 23 Tile drainage and shoreline property assistance programs...................................... 55,1 235 Serial debentures............................................................ 24 Sinking fund debentures........................................................ 245 Long term bank loans......................................................... 25 Long term reserve fund loans..................................................... 255 Lease purchase agreements (Tangible capital leases)........................................ 26 Construction Financing Debentures.................................................. 265 Ontario Strategic Infrastructure Financing Authority (OSIFA)..................................... 298 Other......................................... 299 Subtotal 55,1 Grants and loan forgiveness: 41 Ontario (SLC 52 9913)....................................................... 35, 42 Canada (SLC 52 9914)....................................................... 43 Canada Gas Tax Funding (SLC 52 991 1).............................................. 499 Subtotal 35, 699 Other municipalities - Grants and fees (SLC 52 9915)....................................... Other financing: 81 Prepaid special charges........................................................ 82 Proceeds from sale of land....................................................... 83 Proceeds from sale of hydro utilities.................................................. 84 Proceeds from sale of other capital assets............................................... Investment income 85 From own funds........................................................... 86 From other.............................................................. 87 Donations................................................................ 2, 897 Other......................................... 898 Other......................................... 899 Subtotal 2, 991 TOTAL Capital Fund Revenues 47,1 Transfers from own funds to capital fund 21 Contributions from revenue fund (SLC 52 9911)........................................... 1,244,675 22 Contribution from reserves, reserve funds and deferred revenue (SLC 52 9912)........................... 63,984 992 TOTAL Transfers from own funds to capital fund 1,38,659 993 TOTAL Sources of capital financing 1,715,759 APPLICATIONS of CAPITAL FUND FINANCING $ 398 Capital expenditures LESS Unfunded Liabilities (SLC 52 9919)................................. 1,654,762 Transfers of proceeds from long term liabilities to: 321 Other municipalities.......................................................... 322 Unconsolidated local boards...................................................... 323 Individuals............................................................... 55,1 3299 Subtotal 55,1 Transfers from capital fund to own funds 341 Transfers to revenue fund....................................................... 342 Transfers to reserves, and discretionary reserve funds (SLC 6421 + 2 + 3)......................... 3499 Subtotal 994 TOTAL Applications of capital financing 1,79,862

FIR27: Central Huron M Schedule 5 CAPITAL FUND OPERATIONS CONTINUITY of CAPITAL FUND OPERATIONS 1 $ 51 Capital fund balance, beginning of year.................................................. -14,175 52 PLUS: Total Sources of Capital Financing (SLC 5 9931).................................... 1,715,759 54 LESS: Total Applications of Capital Financing (SLC 5 9941).................................. 1,79,862 55 PLUS: Adjustments for PSAB..................................................... 56 PLUS:......................................... 59 Capital fund balance, end of year..................................................... -8,278 Capital fund balance, end of year, reported in line 59 is analyzed as follows: $ 52 Unexpended Capital Financing...................................................... LESS: Unfinanced capital outlay to be recovered from: 541 Taxation or user charges within term of council............................................ 8,278 542 Proceeds from long term liabilities................................................... 543 Transfers from reserves and reserve funds.............................................. 5498 Other......................................... 54 Unfinanced Capital Outlay 8,278 995 Capital fund balance, end of year -8,278 Total of line 398 includes: $ 61 Short term interest costs......................................................... Total of line 41 includes: $ 62 Provincial Gas Tax............................................................. Total of line 42 includes: $ 63 Canada transit funding (Bill C-48)..................................................... Total of line 22 includes: (Contribution from Reserves, reserve funds and deferred revenue) $ 64 Provincial Gas Tax............................................................. 65 Federal Gas Tax............................................................. 651 Canada Transit Funding (Bill C-48)...................................................

FIR27: Central Huron M Schedule 52 SOURCES OF CAPITAL FUND FINANCING AND EXPENDITURES SOURCES of CAPITAL FUND FINANCING Expenditures Contributions from Own Funds Capital Grants CAPITAL Reserves, Res. Amounts for CAPITAL Canada Gas Tax Other Municipalities Other Financing Expenditures LESS Revenue Fund Funds, Deferred Ontario Canada Unfunded Liabilities Expenditures Funding Unfunded Liabilities Rev. 1 2 3 4 1 5 6 8 7 9 $ $ $ $ $ $ $ $ $ $ 299 General government........... 52,357 43,282 2, 97,639 97,639 Protection services 41 Fire.................. 26,948 26,948 26,948 42 Police................. 43 Conservation authority......... 44 Protective inspection and control... 45 Emergency measures......... 46 Provincial Offences Act (POA).... 498 Other. 499 Subtotal 26,948 26,948 26,948 Transportation services 61 Roadways............... 743,811 35, 1,87,914 1,87,914 62 Winter control............. 63 Transit................. 64 Parking................ 65 Street lighting............. 66 Air transportation........... 698 Other. 699 Subtotal 743,811 35, 1,87,914 1,87,914 Environmental services 81 Sanitary sewer system........ 278 278 278 82 Storm sewer system.......... 83 Waterworks system.......... 39,442 2,424 329,866 329,866 84 Waste collection............ 85 Waste disposal............ 46,356 46,356 46,356 86 Recycling............... 898 Other landfill closure & post-closure co. 15,354 15,354 899 Subtotal 355,798 2,72 15,354 481,854 376,5 Health services 11 Public health services......... 12 Hospitals................ 13 Ambulance services.......... 135 Ambulance dispatch.......... 14 Cemeteries.............. 5, 5, 5, 198 Other. 199 Subtotal 5, 5, 5, Social and family services 121 General assistance.......... 122 Assistance to aged persons...... 123 Child care............... 1298 Other. 1299 Subtotal 1499 Social housing.............. Recreation and cultural services 161 Parks................. 2,63 2,63 2,63 162 Recreation programs......... 1631 Rec. Fac. - Golf Crs, Marina, Ski Hill. 1634 Rec. Fac. - Other........... 58,698 58,698 58,698 164 Libraries................ 165 Cultural services........... 1698 Other. 1699 Subtotal 6,761 6,761 6,761 Planning and development 181 Planning and zoning.......... 182 Commercial and industrial....... 183 Residential development....... 184 Agriculture and reforestation..... 185 Tile drainage/shoreline assistance.. 1898 Other. 1899 Subtotal 191 Other. 3699 Government Business Enterprise..... 599 Non-Functionalized Amounts....... 991 TOTAL 1,244,675 63,984 35, 2, 15,354 1,76,116 1,654,762

FIR27: Central Huron M Schedule 6 CONTINUITY OF RESERVES AND RESERVE FUNDS Obligatory Res. Funds, Discretionary Res. Funds Reserves Deferred Rev. 1 2 3 $ $ $ 299 Balance, beginning of year.............................. 13,194 495,189 1,996,332 Revenues 41 Contributions from revenue fund.......................... 1,27 2,312,924 42 Contributions from capital fund........................... 499 Subtotal 1,27 2,312,924 Development Charges Act 61 Non-discounted services............................. 62 Discounted services............................... 63 Credits utilized (Development Charges Act)................... 699 Subtotal Development Charges Act 81 Lot levies...................................... 82 Subdivider contributions............................... 1, 83 Recreational land (the Planning Act)........................ Investment income 84 From own funds................................. 582 23,376 37,35 85 From other.................................... 86 Gasoline Tax - Province............................... 861 Building Code Act, 1992 (Section 2.23)....................... 862 Gasoline Tax - Federal............................... 863 Canada Transit Funding (Bill C-48)......................... 87 Inter - Reserve Fund / Reserves Transfer..................... 895 Other................. 991 TOTAL Revenues 1,582 123,646 2,35,274 Expenditures 11 Transferred to capital fund............................. 63,984 12 Transferred to revenue fund............................ 13 Charges for long term liabilities - principal and interest............... 14 Development Charges Act - Credits utilized (Capital Fund)............ 15 Development Charges Act - Credits utilized (Revenue Fund)........... 17 Inter - Reserve Fund / Reserves Transfer..................... 196 Other................. 992 TOTAL Expenditures 63,984 299 Balance, end of year................................. 14,776 618,835 4,282,622

FIR27: Central Huron M Schedule 6 CONTINUITY OF RESERVES AND RESERVE FUNDS Obligatory Res. Funds, Deferred Rev. Discretionary Res. Funds Reserves Totals in line 299 are analysed as follows: 1 2 3 $ $ $ 51 Working funds.................................... 9, 52 Contingencies.................................... Ontario Clean Water Agency (OCWA) fund for renewals, etc. 53 Sewer...................................... 54 Water....................................... 55 Replacement of equipment............................. 24,36 56 Sick leave...................................... 16,67 57 Insurance...................................... 25, 58 Workplace Safety and Insurance Board (WSIB).................. 15, 59 Post-employment benefits............................. 563 Lot levies...................................... 566 Parking revenues.................................. 567 Debenture repayment................................ 568 Exchange rate stabilization............................. Current purposes 525 General government............................... 5,125 521 Protection services................................ 9,19 Transportation services: 5215 Roadways................................... 522 Transit..................................... Environmental services: 5225 Sanitary sewer system............................ 417,752 523 Storm sewer system............................. -46,687 5235 Waterworks system.............................. 524 Waste collection................................ 5245 Waste disposal................................ 64,729 525 Health services.................................. 5255 Social and family services............................ 526 Social housing.................................. Recreation and cultural services: 5265 Parks..................................... 5271 Recreation facilities - Golf Course, Marina, Ski Hill.............. 5274 Recreation facilities - Other.......................... 5275 Libraries.................................... 38,884 528 Planning and development............................ 529 Other................. Capital purposes 545 General government............................... 628,659 541 Protection services................................ 168,248 Transportation services: 5415 Roadways................................... 374,934 542 Transit..................................... Environmental services: 5425 Sanitary sewer system............................ 543 Storm sewer system............................. 5435 Waterworks system.............................. 33,63 544 Waste collection................................ 5445 Waste disposal................................ 87,88 1,223,657 545 Health services.................................. 1,823 5455 Social and family services............................ 546 Social housing.................................. Recreation and cultural services: 5465 Parks..................................... 5471 Recreation facilities - Golf Course, Marina, Ski Hill.............. 5474 Recreation facilities - Other.......................... 498,117 16,484 5475 Libraries.................................... 548 Planning and development............................ 453,352 549 Other................. Obligatory reserve funds / Deferred revenue: 561 Development Charges Act - Non-discounted services.............. 562 Development Charges Act - Discounted services................ 564 Subdivider contributions............................. 565 Recreational land (the Planning Act)....................... 14,776 5661 Building Code Act, 1992 (Section 2.23)..................... 569 Gasoline Tax - Province............................. 5691 Gasoline Tax - Federal.............................. 5692 Canada Transit Funding (Bill C-48)....................... 5697 Other................. 993 TOTAL 14,776 618,835 4,282,622