Toronto City Council
The full agenda, as filed
All 10 items in the clerk’s order. Each carries the city’s own words: the staff recommendation, what the body decided, and its status. Nothing below is written by us.
BL15.1adopted
Introduction of General Bills and Confirming Bills
City Council will introduce General Bills and Confirming Bills.
City Council on February 14, 2024, passed By-laws 154-2024 to 157-2024.
CC15.1amended
Budget Implementation Including Property Tax Rates, User Fees and Related Matters
The purpose of this report is to recommend the additional approvals required to give effect to the 2024 Budget and includes the following matters: 2024 Property Tax Rates and Related Matters: City Council is required to enact a by-law levying the property tax rates to raise the amount of tax revenue set out in the City's budget. The recommendations in this report request the approval of 2024 municipal tax ratios and tax rates arising from the 2024 Mayor's Proposed Budgets. This report also recommends annual property tax policy decisions. 2024 User Fees: User fees are monitored and adjusted for price changes through the annual budget process. This includes final rates and service fees for Rate Supported Programs for Toronto Water and Solid Waste Management Services. The budget process prompts assessment of existing fees resulting in recommended changes to existing fees and the introduction of new fees. The estimated revenues from user fees are outlined in the 2024 Mayor's Proposed Budget and are reflected in the 2024 Budget Notes. Under the City of Toronto Act, 2006, City Council must still approve the imposition of user fees, including new user fees and changes to existing user fees, as required to raise the user fee revenue to give effect to the City's budget. This approval is requested as part of this report. Intergovernmental Infrastructure Funding: An annual summary of federal and provincial intergovernmental infrastructure funding programs which are identified in the 2024-2033 Capital Budget and Plan, as set out in the 2024 Mayor's Proposed Budget (the "2024-2033 Capital Budget and Plan"), is included as part of this report in Appendix C. Other Items Requiring Council Direction: This report also makes recommendations with respect to matters related to the 2024 budget that do not fall under the strong mayor powers: - Requests of Program specific report backs and interdivisional collaboration - Provide authority to negotiate and execute specific capital project agreements - Technical requests to allocate and receive funding in Corporate Accounts - Establishment of a new reserve fund
City Council on February 14, 2024, adopted the following: 2024 PROPERTY TAX RATES AND RELATED MATTERS 1. In respect of calculations to establish 2024 tax rates and tax ratios, City Council elect, for the purposes of determining the notional tax rates, to raise the previous year's levies to adjust the total assessment for property in a property class so that the assessment excludes changes to the tax roll for the previous year resulting from eligible assessment-related losses from prior years, in accordance with an election under subsection 19 (4) of O. Reg. 121/07 to make subsections 19 (4.2), (4.3) and (4.4) apply. 2. City Council adopt the 2024 tax ratios shown in Column II for each of the property classes set out below in Column I: Column I Column II (to be adopted) Property Class 2024 Recommended Tax Ratios Residential 1.000000 Multi-Residential 1.899274 New Multi-Residential 1.000000 Commercial 2.498988 Industrial 2.500000 Pipeline 1.923425 Farmlands 0.250000 Managed Forests 0.250000 3. City Council elect to raise the tax rates as follows: a. on the restricted property classes: 1. on the Commercial Property Classes, by one-half of the percentage tax rate increase on the residential (and new multi-residential, pipelines, farmlands, and managed forests) property class, b. on the unrestricted property classes: 1. on the Multi-Residential Property Classes, by 37 percent of the percentage tax rate increase on the residential (and new multi-residential, pipelines, farmlands, and managed forests) property class; and 2. on the Industrial Property Classes, by the full tax rate increase on the residential (and new multi-residential, pipelines, farmlands, and managed forests) property class. 4. City Council adopt the following tax rates to raise the property tax revenue set out in the 2024 Mayor's Proposed Budget (MPB15.1): a. the tax rates set out below in Column IV, which will raise a general local municipal tax levy for 2024 of $5,596,396,426, inclusive of an 8.0 percent residential, new multi-residential, industrial, pipeline, farmlands and managed forest tax rate increase, a 4.0 percent commercial, and a 2.95 percent multi-residential tax rate increase; and b. the additional tax rates set out below in Column V, which will raise an additional special general tax levy of $62,312,866 dedicated for priority transit and housing capital projects (the "City's Building Fund levy"), in accordance with previously adopted Council policy. Column I Column II Column III Column IV Column V Column VI Property Class 2024 Tax Rate for General Local Municipal Levy 2024 Additional Tax Rate to Fund Budgetary Levy Increase 2024 Municipal Tax Rate (excluding Charity rebates) (Column II+III) 2024 Additional Tax Rate to Fund City Building 2024 Municipal Tax Rate Inclusive of City Building Fund Rate (excluding Charity rebates) (Column IV+V) Residential 0.513506 percent 0.041080 percent 0.554586 percent 0.007703 percent 0.562289 percent Multi-Residential 0.975289 percent 0.028791 percent 1.004080 percent 0.005398 percent 1.009478 percent New Multi-Residential 0.513506 percent 0.041080 percent 0.554586 percent 0.007703 percent 0.562289 percent Commercial 1.283245 percent 0.051330 percent 1.334575 percent 0.009624 percent 1.344199 percent Industrial 1.283765 percent 0.102701 percent 1.386466 percent 0.019256 percent 1.405722 percent Pipelines 0.987690 percent 0.079015 percent 1.066705 percent 0.014815 percent 1.081520 percent Farmlands 0.128377 percent 0.010270 percent 0.138647 percent 0.001926 percent 0.140573 percent Managed Forests 0.128377 percent 0.010270 percent 0.138647 percent 0.001926 percent 0.140573 percent 5. City Council elect to have the subclasses set out in Column II for each of the property classes set out in Column I apply for the 2024 taxation year, and to apply the respective tax rate reductions set out in Column III below. Column I Column II Column III Property Class Tax Subclass Applicable Tax Rate Reduction Commercial Creative Facilities Enterprise subclass (Creative Co-location Facilities Subclass) 50 percent of Commercial rate Small Business subclass 15 percent of Commercial rate Excess Land 30 percent of Commercial rate Vacant Land 30 percent of Commercial rate Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 30 percent of Commercial rate Industrial Creative Facilities Enterprise subclass (Creative Co-location Facilities Subclass) 50 percent of Industrial rate Excess Land 35 percent of Industrial rate Vacant Land 35 percent of Industrial rate Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 35 percent of Industrial rate Residential Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 0 percent of Residential/Farm rate Multi-residential Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 0 percent of Residential/Farm rate 6. City Council determine that the 2024 Non-Program Tax Account for Rebates to Charities in the Commercial and Industrial Property Classes be set in the amount of $5,540,996 to fund the mandatory 2024 property tax rebates to registered charities in the commercial and industrial property classes, which provision is to be funded, for a net impact on the 2024 operating budget of zero, by the following: a. an additional tax rate of 0.004478 percent be levied as part of the general local municipal levy on the commercial class to raise a further additional local municipal tax levy of $5,522,211 to fund the total estimated rebates to registered charities for properties in the commercial class in 2024; and b. an additional tax rate of 0.000234 percent be levied as part of the general local municipal levy on the industrial class to raise a further additional local municipal tax levy of $18,786 to fund the total estimated rebates to registered charities for properties in the industrial class in 2024. 7. City Council adopt the following property tax capping polices for the 2024 taxation year: a. limit tax increases for the commercial, industrial, and multi-residential property classes by capping taxes at 10 percent of the preceding year's annualized taxes, by opting to have subsection 292(1), paragraph 1 of the City of Toronto Act, 2006, apply for the 2024 taxation year; b. continue to provide that the 10 percent cap on tax increases apply to any property within the commercial, industrial and multi-residential classes, regardless of whether the property had reached full Current Value Assessment taxation levels in a prior year, subject to the threshold adopted in Part (c) below; and c. for the purposes of subsection 292(1), paragraphs 3 and 4 of the City of Toronto Act, 2006, adopt a threshold limit of $500 to determine the taxes for municipal and school purposes, such that properties that are within $500 (plus or minus) of their full Current Value Assessment level of taxation in the current year are taxed at full Current Value Assessment taxation levels for the year, and are therefore excluded from capping/claw-back provisions for that year. 8. City Council direct the Chief Financial Officer and Treasurer to report to the Executive Committee, or directly to Council, or a special meeting of Council, if necessary, on the 2024 tax rates for school purposes, and the 2024 percentage of the tax decreases required to recover the revenues foregone as a result of the cap limit on properties in the commercial, industrial and multi-residential property classes (the 2024 'clawback' rates). 9. City Council approve: a. the instalment dates for the 2024 final tax bills be set as follows: 1. the regular instalment dates be July 2, August 1, and September 3 of 2024; 2. for taxpayers who are enrolled in the monthly pre-authorized property tax payment program, the instalment dates be July 15, August 15, September 16, October 15, November 15 and December 16 of 2024; and 3. for taxpayers who are enrolled in the two installment program, the final instalment date be July 2, 2024. b. the collection of taxes for 2024, other than those levied under the interim levy By-law 1119-2023 , be authorized. 10. Effective January 1, 2024, City Council amend the eligibility criteria for the tax deferral and tax cancellation programs for low-income seniors and low-income disabled persons, and amend, as may be required to give effect to Council's decision, City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, and any other necessary Municipal Code Chapters, to: a. increase the maximum household income for an eligible person from $55,000 to $57,112, and for each calendar year after 2024, effective January 1 of the year, annually adjust the maximum household income for eligible persons in accordance with the Statistics Canada, All-Items Consumer Price Index by City, Annual Change - Toronto; and b. add annual flat rate cancellation and deferral amounts for eligible persons residing in non-profit housing co-operatives and co-ownership buildings by: 1. amending the definition of eligible property to include the following two additional types of residential properties: a. property owned by a non-profit housing co-operative in which an eligible person is a member for at least one year; and b. property owned by an eligible person for at least one year, together with other owners in proportional ownership shares relative to the portion of the building each occupies. 2. amending both the tax deferral amount and the tax cancellation amount for which an eligible person occupying eligible property under (1) is eligible to a flat annual amount of $50; and 3. making any other amendments as may be required to give effect thereto. 11. City Council increase the small business subclass eligibility to include strip plaza properties where the following criteria are satisfied, and amend City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, accordingly: - the property is located anywhere within the City; - the property is categorized by the Municipal Property Assessment Corporations as one of the following Property Codes: 425 Neighbourhood Shopping Centre with anchor, 429 Community Shopping Centre, or 430 Neighbourhood Shopping Centre without anchor; - the property has two or more attached retail establishments and shared or common parking areas; - the current Value Assessment of the property is $10,000 or more and $7,000,000 or less; and - the property has a site area of less than or equal to 25,000 square feet, and a gross floor area of less than or equal to 25,000 square feet. USER FEES 12. City Council impose the 2024 fees and charges set out in Appendix 3 to the 2024 Mayor's Proposed Budget (MPB15.1) as amended, and amend City of Toronto Municipal Code Chapter 441, Fees and Charges, and any other necessary Municipal Code Chapter accordingly. 13. City Council impose as final, the water and wastewater consumption rates charged to metered and flat rate consumer, the water and wastewater services fees and charges, and the solid waste management service rates and fees in the amounts set out in Appendix 5 to the 2024 Mayor's Proposed Budget (MPB15.1) as amended, which are a continuation of the 2024 interim rates, fees, and charges previously adopted by Council in EX10.4 and EX10.5 at its meeting on December 13, 14 and 15, 2023 14. City Council delegate authority to the Chief Financial Officer and Treasurer to approve automatic annual inflationary adjustments to the fees and charges set out in Table 1 of Appendix B in this report, effective January 1st of each year commencing in January of 2025, and amend City of Toronto Municipal Code Chapter 441, Fees and Charges accordingly. 15. City Council approve the continuation of the previously approved interim water rebate for eligible low-income seniors and low-income persons with disabilities at a rate of $1.3553 per cubic metre, representing a 30 percent reduction from the Block 1 rate (paid on or before the due date). 16. Effective January 1, 2024, City Council amend the eligibility criteria for the solid waste single family residential low-income relief program and the water rebate for low-income seniors and low-income disabled persons, and amend, as may be required to give effect to Council's decision, City of Toronto Municipal Code Chapter 844, Waste Collection, Residential Properties, and Chapter 849, Water and Sewage Services and Utility Bill, and any other necessary Municipal Code Chapters, to: a. increase the maximum household income for an eligible person from $55,000 to $57,112, and for each calendar year after 2024, effective January 1 of the year, annually adjust the maximum household income for eligible persons in accordance with the Statistics Canada, All-Items Consumer Price Index by City, Annual Change - Toronto; and b. add annual flat rate rebates for eligible persons residing in non-profit housing co-operatives and co-ownership buildings by: 1. amending the definition of eligible property to include the following two additional types of residential properties: a. property owned by a non-profit housing co-operative in which an eligible person is a member for at least one year; and b. property owned by an eligible person for at least one year, together with other owners in proportional ownership shares relative to the portion of the building each occupies. 2. amending the water rebate for which an eligible person occupying eligible property under (1) is eligible to a flat annual amount of $200; 3. amending the solid waste rebate for which an eligible person occupying eligible property under (1), which property receives garbage collection from the City, is eligible to a flat annual rebate amount of $163.76; and 4. making any other amendments as may be required to give effect thereto. 17. City Council authorize user fees for online payments processed through the City's Parking Violation Notice Services website at the lesser of: a. 2.35 percent of the payment amount for online credit card transactions and 1.5 percent of the payment amount for online debit card transactions; and b. the amount permitted to be charged to users by the card brand rules for payments for parking violations as may be permitted by the card brand rules, and City Council authorize the necessary amendments to City of Toronto Municipal Code, Chapter 441, Fees and Charges, and any other necessary Municipal Code Chapters as may be required. OTHER 18. City Council request the Board of Directors of TO Live to direct the President and Chief Executive Officer, TO Live, in consultation with the Executive Director, Corporate Real Estate Management, to continue to advance the design refinement of the St. Lawrence Centre for the Arts Redevelopment project funded through existing approved capital budget, and report back to Executive Committee, during the first or second quarter of 2024, on the refined project cost estimates upon completion of a schematic design with appropriate Class Estimates, and status on the financing strategies, as outlined in the report EX6.13 entitled "St. Lawrence Centre for the Arts Redevelopment", for City Council consideration prior to the next phase of development. 19. City Council request the Toronto Police Services Board to work with the General Manager, Economic Development and Culture on opportunities to leverage up to $10.0 million in funds available from the Major Special Events Reserve Fund (XR1218), included in the 2024 Mayor's Proposed Budget for Toronto Police, to offset premium pay costs incurred relating to policing services during the City's special events. 20. City Council request the Toronto Police Services Board to work in partnership with the Toronto Police Service to: a. provide a multi-year staffing plan with associated investment needed, such plan to include specific and detailed targets, with clear goals and timelines to: 1. reduce officer response times; 2. increase the number of available frontline officers; 3. increase the number of Neighbourhood Officers; and 4. recruit women and gender diverse officers; and such plan to be used as a basis for City Council, the Chief and the Toronto Police Services Board to advocate to the provincial and federal government for funding that acknowledges Toronto Police Service's unique responsibilities to protect Canada's largest municipality. 21. City Council request the Toronto Police Services Board, including members appointed by City Council, to support public accountability for achieving expected results in the expenditure of City funding. 22. City Council request the Toronto Police Services Board to ensure the 151 recommendations contained in the "Missing and Missed" report are prioritized and implemented by the Toronto Police Service. 23. City Council request the Toronto Police Services Board to ensure the 81 directives on policing reform are prioritized and implemented by the Toronto Police Service. 24. City Council request the Toronto Police Services Board to report prior to the 2025 Budget Process, with a list of Toronto Police Services applications to the 14 programs under the Province of Ontario Community Safety Project Grants, and the dollar amounts. 25. City Council authorize the Executive Director, Transit Expansion to negotiate and execute all required capital delivery agreements related to project design, including amendments thereto, with the Toronto Waterfront Revitalization Corporation ("Waterfront Toronto"), on terms and conditions satisfactory to the Executive Director, Transit Expansion and in a form satisfactory to the City Solicitor, for Waterfront Toronto to facilitate the completion of projects that support the Waterfront East Light Rail Transit. 26. City Council direct the City Manager to continue to negotiate with the Province of Ontario to recover the costs for the Line 3 Scarborough Rapid Transit (SRT) Busway project. 27. City Council direct the Chief Financial Officer and Treasurer, in consultation with the President of Toronto Parking Authority, to report to the Executive Committee on an updated Income Sharing Renewal Agreement no later than December 31, 2024. 28. City Council, in respect of the 2024-2033 Capital Budget and Plan, express its intent to ensure that: a. the increase in need for services attributable to anticipated development will be met; and b. any future excess capacity identified will be paid for by development charges or other similar charges. 29. Notwithstanding the Policy on Management of Operating Budget Surpluses, City Council direct the Chief Financial Officer and Treasurer to allocate $10 million from the 2023 Operating year-end actual results due to stronger than expected Supplementary Taxes performance, to the Tax Stabilization Reserve Fund to replenish it as a result of the draw from it to fund additional investments in 2024 Mayor's Proposed Budget (MPB15.1). 30. City Council direct the Chief Financial Officer and Treasurer to: a. report, as part of a variance report, on adjustments to the residential assessment threshold for the Property Tax Increase Cancellation program which align with the average home value in Toronto when the Municipal Property Assessment Corporation next reassesses current value assessments; and b. revisit changes to the Property Tax Increase Cancellation program prior to the 2025 Budget Process. 31. City Council direct the Chief Financial Officer and Treasurer to report to the Executive Committee on a regular basis to provide updates to provide updates on the status of the City of Toronto share of the Federal Cannabis Excise Duty and that any such funds received go into the Cannabis Reserve Fund, pending Council direction. 32. City Council request the Chief Financial Officer and Treasurer and the General Manager, Economic Development and Culture to review and explore the feasibility of expanding the Creative Co-Location Facilities Property Tax Subclasses, to include additional cultural venues (including but not limited to independent art galleries, live performance venues, and cultural centres) considering impact, potential eligibility criteria, administration, and alternative measures, and report back to City Council in the fourth quarter of 2024. 33. City Council request CreateTO to facilitate dividend declarations by the Board of Directors of Build Toronto Inc. in the amount of $30 million in 2024 to fund items in the 2024 Mayor's Proposed Budget (Item MPB15.1). 34. City Council approve the establishment of a discretionary reserve fund called the Budget Bridging and Balancing Reserve Fund in City of Toronto Municipal Code Chapter 227, Reserves and Reserve Funds, Appendix B, Schedule 7 - Corporate Discretionary Reserve Funds, for the purpose of holding funds to support operational bridging strategies from the 2025 budget year onward, with criteria set out in Appendix D of this report. 35. City Council authorize the General Manager, Parks, Forestry and Recreation, and the General Manager, Children's Services, in consultation with the Chief Financial Officer and Treasurer, to accelerate the cash flows included in their respective 2024-2033 Capital Budgets and Plans as operationally required to enable implementation of the 2024 Mayor's Proposed Budget, including for capital projects associated with state of good repair, community centres, pools, park infrastructure and child care centres, consistent with direction communicated in the 2024 Mayor's Proposed Budget. 36. City Council direct the General Manager, Parks, Forestry and Recreation, in consultation with the local Councillor, to engage with local condo stratas in order to secure ongoing usage of existing tennis courts within the Milliken neighbourhood within the vicinity of Muirlands Park to meet the City's recreational goals and service level provisions through use of private facilities for public access. 37. City Council request the General Manager, Economic Development and Culture and the General Manager, Parks, Forestry and Recreation, and any other relevant City Divisions, to meet with the Toronto and Region Conservation Authority staff to understand opportunities for collaboration with the Black Creek Pioneer Village for cultural and community events. 38. City Council request the Executive Director, Financial Planning, to review viable options and explore opportunities for funding operational and capital financial requirements of the Black Creek Pioneer Village and present any recommendations for consideration during the 2025 budget process. 39. City Council direct the Executive Director, Social Development, Finance and Administration to build common strategic operational objectives and goals to support and ensure the success of the network of Black community farmers in Toronto. 40. City Council request the Toronto Transit Commission Board to find opportunities for further savings through the 2025 Budget process, including but not limited to: a. implementation of the Auditor General's recommendations on fare evasion; and/or b. further efficiencies and cost reductions that do not impact safety or service. 41. City Council request the Mayor to consider including the full costs to deliver the Winter Windrow Clearing Program in future year proposed budgets for Transportation Services. 42. City Council direct the City Manager to consult the Federal Government to determine: a. the status of the $4.5 billion Federal commitment for the Canada Mental Health Transfer; and b. the amount of such funds to be directed to the Province of Ontario and its municipalities, specifically the City of Toronto; and c. report to the Executive Committee by December 2024. 43. City Council request the Federal and Provincial Governments to allocate their respective funding for Cummer Station at Yonge Street and Cummer Avenue as part of the Yonge North Subway Extension project in their upcoming 2024 budget announcements. 44. City Council express the City of Toronto's ongoing commitment to being a contributing partner in advancing rapid transit alongside other orders of government. 45. City Council request the Federal and Provincial Governments to provide capital funding to reflect the regional and actual costs of developing child care spaces in Toronto, and to provide capital expansion funding required to meet Canada-wide Early Learning and Child Care targets in the not-for-profit and public sector for Toronto set out in the Province's Access and Inclusion Framework and the City's Growth Strategy. 46. City Council request the Federal and Provincial Governments to make incremental operating investments, indexed for inflation, which support the ongoing operation and growth of the EarlyON system in Toronto. 47. City Council request the Provincial Government to restore the $24.2 million Transitional Grant funding to the City of Toronto in 2024 to support the planning, implementation, and delivery of new and core programs and services for the early years and child care sector, and to ensure that the new funding formula for the sector includes adequate funding to support these activities going forward. 48. City Council request the Provincial Government to work with school boards to fully fund previously-approved school-based child care centre expansion, including thousands of spaces in high-priority and under-served neighbourhoods, to support meeting growth targets in the Province's Access and Inclusion Framework and the City's Growth Strategy. 49. City Council forward this Item to the Ontario Minister of Education, the Toronto District School Board, the Toronto Catholic District School Board, the Federal Minister of Families, Children and Social Development, and to all Toronto area Members of Parliament and Members of Provincial Parliament, for information.
Staff recommendation as filed
The Chief Financial Officer and Treasurer recommends that: 2024 PROPERTY TAX RATES AND RELATED MATTERS 1. In respect of calculations to establish 2024 tax rates and tax ratios, City Council elect, for the purposes of determining the notional tax rates, to raise the previous year's levies to adjust the total assessment for property in a property class so that the assessment excludes changes to the tax roll for the previous year resulting from eligible assessment-related losses from prior years, in accordance with an election under subsection 19 (4) of O. Reg. 121/07 to make subsections 19 (4.2), (4.3) and (4.4) apply. 2. City Council adopt the 2024 tax ratios shown in Column II for each of the property classes set out below in Column I: Column I Column II (to be adopted) Property Class 2024 Recommended Tax Ratios Residential 1.000000 Multi-Residential 1.899274 New Multi-Residential 1.000000 Commercial 2.498988 Industrial 2.500000 Pipeline 1.923425 Farmlands 0.250000 Managed Forests 0.250000 3. City Council elect to raise the tax rates as follows: a. on the restricted property classes: 1. on the Commercial Property Classes, by one-half of the percentage tax rate increase on the residential (and new multi-residential, pipelines, farmlands, and managed forests) property class, b. on the unrestricted property classes: 1. on the Multi-Residential Property Classes, by 37 percent of the percentage tax rate increase on the residential (and new multi-residential, pipelines, farmlands, and managed forests) property class; and 2. on the Industrial Property Classes, by the full tax rate increase on the residential (and new multi-residential, pipelines, farmlands, and managed forests) property class. 4. City Council adopt the following tax rates to raise the property tax revenue set out in the 2024 Mayor's Proposed Budget (MPB15.1): a. the tax rates set out below in Column IV, which will raise a general local municipal tax levy for 2024 of $5,596,396,426, inclusive of an 8.0 percent residential, new multi-residential, industrial, pipeline, farmlands and managed forest tax rate increase, a 4.0 percent commercial, and a 2.95 percent multi-residential tax rate increase; and b. the additional tax rates set out below in Column V, which will raise an additional special general tax levy of $62,312,866 dedicated for priority transit and housing capital projects (the "City's Building Fund levy"), in accordance with previously adopted Council policy. Column I Column II Column III Column IV Column V Column VI Property Class 2024 Tax Rate for General Local Municipal Levy 2024 Additional Tax Rate to Fund Budgetary Levy Increase 2024 Municipal Tax Rate (excluding Charity rebates) (Column II+III) 2024 Additional Tax Rate to Fund City Building 2024 Municipal Tax Rate Inclusive of City Building Fund Rate (excluding Charity rebates) (Column IV+V) Residential 0.513506 percent 0.041080 percent 0.554586 percent 0.007703 percent 0.562289 percent Multi-Residential 0.975289 percent 0.028791 percent 1.004080 percent 0.005398 percent 1.009478 percent New Multi-Residential 0.513506 percent 0.041080 percent 0.554586 percent 0.007703 percent 0.562289 percent Commercial 1.283245 percent 0.051330 percent 1.334575 percent 0.009624 percent 1.344199 percent Industrial 1.283765 percent 0.102701 percent 1.386466 percent 0.019256 percent 1.405722 percent Pipelines 0.987690 percent 0.079015 percent 1.066705 percent 0.014815 percent 1.081520 percent Farmlands 0.128377 percent 0.010270 percent 0.138647 percent 0.001926 percent 0.140573 percent Managed Forests 0.128377 percent 0.010270 percent 0.138647 percent 0.001926 percent 0.140573 percent 5. City Council elect to have the subclasses set out in Column II for each of the property classes set out in Column I apply for the 2024 taxation year, and to apply the respective tax rate reductions set out in Column III below. Column I Column II Column III Property Class Tax Subclass Applicable Tax Rate Reduction Commercial Creative Facilities Enterprise subclass (Creative Co-location Facilities Subclass) 50 percent of Commercial rate Small Business subclass 15 percent of Commercial rate Excess Land 30 percent of Commercial rate Vacant Land 30 percent of Commercial rate Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 30 percent of Commercial rate Industrial Creative Facilities Enterprise subclass (Creative Co-location Facilities Subclass) 50 percent of Industrial rate Excess Land 35 percent of Industrial rate Vacant Land 35 percent of Industrial rate Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 35 percent of Industrial rate Residential Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 0 percent of Residential/Farm rate Multi-residential Farmland Awaiting Development (First subclass) 60 percent of Residential/Farm rate Farmland Awaiting Development (Second subclass) 0 percent of Residential/Farm rate 6. City Council determine that the 2024 Non-Program Tax Account for Rebates to Charities in the Commercial and Industrial Property Classes be set in the amount of $5,540,996 to fund the mandatory 2024 property tax rebates to registered charities in the commercial and industrial property classes, which provision is to be funded, for a net impact on the 2024 operating budget of zero, by the following: a. an additional tax rate of 0.004478 percent be levied as part of the general local municipal levy on the commercial class to raise a further additional local municipal tax levy of $5,522,211 to fund the total estimated rebates to registered charities for properties in the commercial class in 2024; and b. an additional tax rate of 0.000234 percent be levied as part of the general local municipal levy on the industrial class to raise a further additional local municipal tax levy of $18,786 to fund the total estimated rebates to registered charities for properties in the industrial class in 2024. 7. City Council adopt the following property tax capping polices for the 2024 taxation year: a. limit tax increases for the commercial, industrial, and multi-residential property classes by capping taxes at 10 percent of the preceding year's annualized taxes, by opting to have subsection 292(1), paragraph 1 of the City of Toronto Act, 2006, apply for the 2024 taxation year; b. continue to provide that the 10 percent cap on tax increases apply to any property within the commercial, industrial and multi-residential classes, regardless of whether the property had reached full Current Value Assessment taxation levels in a prior year, subject to the threshold adopted in Part (c) below; and c. for the purposes of subsection 292(1), paragraphs 3 and 4 of the City of Toronto Act, 2006, adopt a threshold limit of $500 to determine the taxes for municipal and school purposes, such that properties that are within $500 (plus or minus) of their full Current Value Assessment level of taxation in the current year are taxed at full Current Value Assessment taxation levels for the year, and are therefore excluded from capping/claw-back provisions for that year. 8. City Council direct the Chief Financial Officer and Treasurer to report to the Executive Committee, or directly to Council, or a special meeting of Council, if necessary, on the 2024 tax rates for school purposes, and the 2024 percentage of the tax decreases required to recover the revenues foregone as a result of the cap limit on properties in the commercial, industrial and multi-residential property classes (the 2024 'clawback' rates). 9. City Council approve: a. the instalment dates for the 2024 final tax bills be set as follows: 1. the regular instalment dates be July 2, August 1, and September 2 of 2024; 2. for taxpayers who are enrolled in the monthly pre-authorized property tax payment program, the instalment dates be July 15, August 15, September 16, October 15, November 15 and December 16 of 2024; and 3. for taxpayers who are enrolled in the two installment program, the final instalment date be July 2, 2024. b. the collection of taxes for 2024, other than those levied under the interim levy By-law 1119-2023 , be authorized. 10. Effective January 1, 2024, City Council amend the eligibility criteria for the tax deferral and tax cancellation programs for low-income seniors and low-income disabled persons, and amend, as may be required to give effect to Council's decision, City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, and any other necessary Municipal Code Chapters, to: a. increase the maximum household income for an eligible person from $55,000 to $57,112, and for each calendar year after 2024, effective January 1 of the year, annually adjust the maximum household income for eligible persons in accordance with the Statistics Canada, All-Items Consumer Price Index by City, Annual Change - Toronto; and b. add annual flat rate cancellation and deferral amounts for eligible persons residing in non-profit housing co-operatives and co-ownership buildings by: 1. amending the definition of eligible property to include the following two additional types of residential properties: a. property owned by a non-profit housing co-operative in which an eligible person is a member for at least one year; and b. property owned by an eligible person for at least one year, together with other owners in proportional ownership shares relative to the portion of the building each occupies. 2. amending both the tax deferral amount and the tax cancellation amount for which an eligible person occupying eligible property under (1) is eligible to a flat annual amount of $50; and 3. making any other amendments as may be required to give effect thereto. 11. City Council increase the small business subclass eligibility to include strip plaza properties where the following criteria are satisfied, and amend City of Toronto Municipal Code Chapter 767, Taxation, Property Tax, accordingly: - the property is located anywhere within the City; - the property is categorized by the Municipal Property Assessment Corporations as one of the following Property Codes: 425 Neighbourhood Shopping Centre with anchor, 429 Community Shopping Centre, or 430 Neighbourhood Shopping Centre without anchor; - the property has two or more attached retail establishments and shared or common parking areas; - the current Value Assessment of the property is $10,000 or more and $7,000,000 or less; and - the property has a site area of less than or equal to 25,000 square feet, and a gross floor area of less than or equal to 25,000 square feet. USER FEES 12. City Council impose the 2024 fees and charges set out in Appendix 3 to the 2024 Mayor's Proposed Budget (MPB15.1) as amended, and amend City of Toronto Municipal Code Chapter 441, Fees and Charges, and any other necessary Municipal Code Chapter accordingly. 13. City Council impose as final, the water and wastewater consumption rates charged to metered and flat rate consumer, the water and wastewater services fees and charges, and the solid waste management service rates and fees in the amounts set out in Appendix 5 to the 2024 Mayor's Proposed Budget (MPB15.1) as amended, which are a continuation of the 2024 interim rates, fees, and charges previously adopted by Council in EX10.4 and EX10.5 at its meeting on December 13, 14 and 15, 2023 14. City Council delegate authority to the Chief Financial Officer and Treasurer to approve automatic annual inflationary adjustments to the fees and charges set out in Table 1 of Appendix B in this report, effective January 1st of each year commencing in January of 2025, and amend City of Toronto Municipal Code Chapter 441, Fees and Charges accordingly. 15. City Council approve the continuation of the previously approved interim water rebate for eligible low-income seniors and low-income persons with disabilities at a rate of $1.3553 per cubic metre, representing a 30 percent reduction from the Block 1 rate (paid on or before the due date). 16. Effective January 1, 2024, City Council amend the eligibility criteria for the solid waste single family residential low-income relief program and the water rebate for low-income seniors and low-income disabled persons, and amend, as may be required to give effect to Council's decision, City of Toronto Municipal Code Chapter 844, Waste Collection, Residential Properties, and Chapter 849, Water and Sewage Services and Utility Bill, and any other necessary Municipal Code Chapters, to: a. increase the maximum household income for an eligible person from $55,000 to $57,112, and for each calendar year after 2024, effective January 1 of the year, annually adjust the maximum household income for eligible persons in accordance with the Statistics Canada, All-Items Consumer Price Index by City, Annual Change - Toronto; and b. add annual flat rate rebates for eligible persons residing in non-profit housing co-operatives and co-ownership buildings by: 1. amending the definition of eligible property to include the following two additional types of residential properties: a. property owned by a non-profit housing co-operative in which an eligible person is a member for at least one year; and b. property owned by an eligible person for at least one year, together with other owners in proportional ownership shares relative to the portion of the building each occupies. 2. amending the water rebate for which an eligible person occupying eligible property under (1) is eligible to a flat annual amount of $200; 3. amending the solid waste rebate for which an eligible person occupying eligible property under (1), which property receives garbage collection from the City, is eligible to a flat annual rebate amount of $163.76; and 4. making any other amendments as may be required to give effect thereto. 17. City Council authorize user fees for online payments processed through the City's Parking Violation Notice Services website at the lesser of: a. 2.35 percent of the payment amount for online credit card transactions and 1.5 percent of the payment amount for online debit card transactions; and b. the amount permitted to be charged to users by the card brand rules for payments for parking violations as may be permitted by the card brand rules, and City Council authorize the necessary amendments to City of Toronto Municipal Code, Chapter 441, Fees and Charges, and any other necessary Municipal Code Chapters as may be required. OTHER 18. City Council request the Board of Directors of TO Live to direct the President and Chief Executive Officer, TO Live, in consultation with the Executive Director, Corporate Real Estate Management, to continue to advance the design refinement of the St. Lawrence Centre for the Arts Redevelopment project funded through existing approved capital budget, and report back to Executive Committee, during the first or second quarter of 2024, on the refined project cost estimates upon completion of a schematic design with appropriate Class Estimates, and status on the financing strategies, as outlined in the report EX6.13 entitled "St. Lawrence Centre for the Arts Redevelopment", for City Council consideration prior to the next phase of development. 19. City Council request the Toronto Police Services Board to work with the General Manager, Economic Development and Culture on opportunities to leverage up to $10.0 million in funds available from the Major Special Events Reserve Fund (XR1218), included in the 2024 Mayor's Proposed Budget for Toronto Police, to offset premium pay costs incurred relating to policing services during the City's special events. 20. City Council authorize the Executive Director, Transit Expansion to negotiate and execute all required capital delivery agreements related to project design, including amendments thereto, with the Toronto Waterfront Revitalization Corporation ("Waterfront Toronto"), on terms and conditions satisfactory to the Executive Director, Transit Expansion and in a form satisfactory to the City Solicitor, for Waterfront Toronto to facilitate the completion of projects that support the Waterfront East Light Rail Transit. 21. City Council direct the City Manager to continue to negotiate with the Province of Ontario to recover the costs for the Line 3 Scarborough Rapid Transit (SRT) Busway project. 22. City Council direct the Chief Financial Officer and Treasurer, in consultation with the President of Toronto Parking Authority, to report to the Executive Committee on an updated Income Sharing Renewal Agreement no later than December 31, 2024. 23. City Council, in respect of the 2024-2033 Capital Budget and Plan, express its intent to ensure that: a. the increase in need for services attributable to anticipated development will be met; and b. any future excess capacity identified will be paid for by development charges or other similar charges. 24. Notwithstanding the Policy on Management of Operating Budget Surpluses, City Council direct the Chief Financial Officer and Treasurer to allocate $10 million from the 2023 Operating year-end actual results due to stronger than expected Supplementary Taxes performance, to the Tax Stabilization Reserve Fund to replenish it as a result of the draw from it to fund additional investments in 2024 Mayor's Proposed Budget (MPB15.1). 25. City Council request CreateTO to facilitate dividend declarations by the Board of Directors of Build Toronto Inc. in the amount of $30 million in 2024 to fund items in the 2024 Mayor's Proposed Budget (Item MPB15.1). 26. City Council approve the establishment of a discretionary reserve fund called the Budget Bridging and Balancing Reserve Fund in City of Toronto Municipal Code Chapter 227, Reserves and Reserve Funds, Appendix B, Schedule 7 - Corporate Discretionary Reserve Funds, for the purpose of holding funds to support operational bridging strategies from the 2025 budget year onward, with criteria set out in Appendix D of this report. 27. City Council authorize the General Manager, Parks, Forestry and Recreation, and the General Manager, Children's Services, in consultation with the Chief Financial Officer and Treasurer, to accelerate the cash flows included in their respective 2024-2033 Capital Budgets and Plans as operationally required to enable implementation of the 2024 Mayor's Proposed Budget, including for capital projects associated with state of good repair, community centres, pools, park infrastructure and child care centres, consistent with direction communicated in the 2024 Mayor's Proposed Budget.
MPB15.1deemed adopted
2024 Operating and Capital Budgets
Section 226.14 (2) of the City of Toronto Act, 2006, provides that the Mayor shall, in accordance with the regulations, prepare a proposed budget for the City and provide the proposed budget to City Council for City Council's consideration. This report fulfills this requirement. The Mayor's budget protects the services that people rely on. It makes critical investments in housing, transit, community safety and getting the basics right, like fixing roads and parks. It is a step towards building the city that thousands of Torontonians have told us they want and deserve. The Mayor's 2024 Budget gets the City back on track. At the same time, the budget responsibly addresses the $1.8 billion opening pressure, delivering $620 million through reductions and offsets. While this unprecedented shortfall reflects the heavy costs incurred during the pandemic, it also reflects the end result of a financial strategy that papered over prior budget shortfalls. The budget includes new investments to build the Scarborough Busway along the rapid transit corridor, bringing fairness to Scarborough transit riders. It freezes Toronto Transit Commission fares, increases service and hires more workers to keep subway stations safe. It includes more protection for renters by funding the Multi-Unit Residential Acquisition program (MURA), as well as critical programs like Eviction Prevention in Community, the Rent Bank, RentSafe and the Tenant Support Program. The budget invests in community safety through a caring lens, creating more youth programs, and providing more grants for violence prevention. It also invests in emergency services, hiring hundreds of firefighters, paramedics, police officers and expanding the Toronto Community Crisis Service so trained crisis workers are available to provide the right support to people in crisis, in every corner of the City. On the capital side, the Mayor's budget introduces the Back on Track Fund to fix what's broken in communities, like roads, community centres and parks. This budget will also accelerate already planned capital investments in city infrastructure such as new community centres and child care centres, so they are delivered to Torontonians sooner. Continued partnership with the Government of Canada and the Province of Ontario is critical. When all orders of government work together, we can deliver more for people. The historic New Deal will provide billions in operating and capital funds. Federal investment through the Housing Accelerator Fund will enable tens of thousands of new housing units over the coming years. The Mayor's Proposed 2024 Tax and Rate Supported Operating Budget is $17.096 billion gross and $5.304 billion net. The Mayor's Proposed Tax and Rate Supported 2024-2033 Capital Budget and Plan is $49.796 billion gross and $6.616 billion debt. The Capital Budget and Plan focuses on investments in Transit Funding ($13.0 billion), Transportation ($5.7 billion), and Housing ($3.2 billion plus a further $5.3 billion provided through foregone revenues and land incentives); and includes investments such as the purchase of 55 new subway trains as part of the New Deal, focuses on climate mitigation and adaptation actions aimed at reducing approximately 75,000 tonnes of carbon dioxide across all capital projects, and reduction of State of Good Repair backlog with an additional $1.8 billion increase in spending over the next 10 years.
City Council considered and debated this item on February 14, 2024. The Mayor's Proposed Budget was deemed adopted, as amended by City Council, on February 14, 2024, as the Mayor did not exercise the power to veto under subsection 226.14(4) of the City of Toronto Act, 2006, and shortened to this date the 10-day period to veto an amendment to the proposed budget. City Council Amendments City Council, on February 14, 2024, made the following amendments to the Mayor's Proposed Budget: 2024 OPERATING BUDGET COMMUNITY AND SOCIAL SERVICES Economic Development and Culture 1. City Council increase the 2024 Operating Budget for Economic Development and Culture by $0.8 million to support the implementation of the forthcoming Action Plan for Toronto's Culture Sector benefitting organizations such as the Toronto Arts Council, local arts service organizations, and other crucial actors in the Culture Sector, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. 2. City Council increase the 2024 Operating Budget for Economic Development and Culture by $0.5 million to support the implementation of the forthcoming Action Plan for Toronto's Economy, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. 3. City Council increase the 2024 Operating Budget for Economic Development and Culture by $0.08 million to provide an inflationary increase to Local Arts Serving Organizations, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. Parks, Forestry and Recreation 4. City Council increase the 2024 Operating Budget for Parks, Forestry and Recreation by $0.97 million for tree planting, pruning, and watering, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. Social Development, Finance and Administration 5. City Council increase the 2024 Operating Budget for Social Development, Finance and Administration by $0.4 million for community safety, violence prevention, and wellbeing, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. INFRASTRUCTURE SERVICES Municipal Licensing and Standards 6. City Council increase the 2024 Operating Budget for Municipal Licensing and Standards by $0.75 million to hire By-law Officers to respond to noise complaints, business licensing, and Animal Care and Control Officers for dangerous dogs response, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. Transportation Services 7 City Council increase the 2024 Operating Budget for Transportation Services by $4.1 million to continue to deliver the Winter Windrow Clearing Program, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. CORPORATE SERVICES Environment and Climate 8. City Council increase the 2024 Operating Budget for Environment and Climate by $0.2 million to assist with outreach and implementation of the Home Energy Loan Program and Emissions Performance Standard, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8M in total contributions related to 2024 emergent budget priorities. AGENCIES Toronto and Region Conservation Authority 9. City Council increase the 2024 Operating Budget for Toronto and Region Conservation Authority by $200,000 to support programming at the Black Creek Pioneer Village, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $8 million in total contributions related to 2024 emergent budget priorities. Toronto Police Service 10. City Council increase the 2024 Operating Budget for the Toronto Police Service by $12.6 million gross and $0 net, offset by a corresponding decrease in the 2024 Operating Budget for Corporate Accounts of the $18.565 million in total contributions to the Budget Bridging and Balancing Reserve to support 2025 bridging requirements, which is expected be fully or partially replenished upon confirmation of the City's funding allocation as part discussions with the Provincial and Federal Governments on emergent safety priority funding including areas of auto-theft and the unique costs of policing in Toronto. 2024-2033 CAPITAL BUDGET AND PLAN COMMUNITY AND SOCIAL SERVICES Parks, Forestry and Recreation 11. City Council amend the Parks, Forestry and Recreation's 2024 Capital Budget and 2025-2033 Capital Plan as follows: a. subsequent to securing public access to private tennis facilities to meet service provisions aligned with the Facilities Master Plan, reallocate funds from the Outdoor Recreation Amenity Improvements subproject in the Facility Component Project in the amount of $520,000, with cash flow in 2025 to establish a participatory budgeting process for community led priorities in the Milliken neighbourhood and Muirlands Park.
Staff recommendation as filed
2024 OPERATING BUDGET The Mayor has prepared, for City Council's consideration, the 2024 Operating Budget as follows: COMMUNITY AND SOCIAL SERVICES Children's Services 1. The 2024 Operating Budget for Children's Services of $1,103.5 million gross, $1,009.9 million revenue and $93.6 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Child Care Delivery 442,829.5 353,703.4 89,126.1 Child Care Service Management 660,656.1 656,160.2 4,495.9 Total Program Budget 1,103,485.6 1,009,863.6 93,622.0 - The 2024 staff complement for Children's Services comprising 1,018.1 operating positions. Court Services 2. The 2024 Operating Budget for Court Services of $39.816 million gross, $101.749 million revenue, and $61.933 million net revenue for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Provincial Offences and Tribunal Dispute Resolution 11,634.6 47,995.5 (36,360.9) Default Fine Collection Management 5,254.0 9,800.2 (4,546.2) Court Case Management 22,927.4 43,953.1 (21,025.7) Total Program Budget 39,816.0 101,748.8 (61,932.8) - The 2024 staff complement for Court Services comprising 257.2 operating positions. Economic Development and Culture 3. The 2024 Operating Budget for Economic Development and Culture of $97.095 million gross, $15.460 million revenue and $81.635 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Business Services 22,432.0 6,653.2 15,778.7 Entertainment Industries Service 22,432.0 1,971.4 4,567.9 Art Services 52,052.4 4,335.1 47,717.3 Museums and Heritage Services 16,071.4 2,499.9 13,571.6 Total Program Budget 97,095.1 15,459.6 81,635.5 - The 2024 staff complement for Economic Development and Culture of 312.6 positions comprising 11.0 capital positions and 301.6 operating positions. Parks, Forestry and Recreation 4. The 2024 Operating Budget for Parks, Forestry and Recreation of $524.681 million gross, $184.527 million revenue and $340.154 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Community Recreation 249,147.0 89,944.8 159,202.1 Parks 190,433.9 52,315.9 138,118.0 Urban Forestry 85,099.8 42,266.3 42,833.5 Total Program Budget 524,680.7 184,527.0 340,153.7 - The 2024 staff complement for Parks, Forestry and Recreation of 4,953.04 positions comprising 202.0 capital positions and 4,751.04 operating positions. and a further: a. increase of $2.0 million gross and net, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate, to provide locally responsive programming for youth in priority neighbourhoods. This new investment should strive to: - increase the number of community recreation programmers to engage, outreach, and organize recreational and cultural programs; - increase and further support the Leadership and Employment Readiness Certification Program in order to increase leadership and employment opportunities in roles such as life guards, sports and camp counsellors for youth from these neighborhoods; and - re-instate hybrid registration to increase youth access to programming though a process that allows registrations in person locally in each new community centre before moving registration online. Seniors Services and Long-Term Care 5. The 2024 Operating Budget for Seniors Services and Long-Term Care of $387.974 million gross, $308.569 million revenue and $79.405 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Long-Term Care Homes 373,806.9 297,451.4 76,355.5 Community and Seniors Services 14,166.9 11,117.3 3,049.6 Total Program Budget 387,973.8 308,568.7 79,405.1 - The 2024 staff complement for Seniors Services and Long-Term Care of 3,612.6 positions comprising 2.0 capital positions and 3,610.6 operating positions. Social Development, Finance and Administration 6. The 2024 Operating Budget for Social Development, Finance and Administration of $127.974 million gross, $19.034 million revenue, and $108.941 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Community and Neighbourhood Development 16,872.7 4,053.5 12,819.2 Community Safety and Wellbeing 43,413.3 8,927.9 34,485.4 Community Partnership Investment Program 28,759.8 - 28,759.8 Social Policy and Planning 21,672.8 2,011.5 19,661.3 Human Services Integration 9,196.0 2,595.4 6,660.6 Financial Management and Program Support 6,514.3 1,350.9 5,163.4 Corporate Leadership 1,545.4 94.5 1,450.9 Total Program Budget 127,974.3 19,033.7 108,940.6 - The 2024 staff complement for Social Development, Finance and Administration comprising 341.0 operating positions. and a further: a. increase of $0.195 million gross and net to reflect an updated inflationary increase from 3.5 percent to 4.2 percent to the Community Partnership Investment Program (CPIP) grants, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate; and b. increase of $0.600 million gross and net to provide ongoing support to community safety and well-being that furthers impactful, collaborative frontline services delivered by agencies in Toronto's priority neighborhoods (administered via CPIP), funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate. Toronto Employment and Social Services 7. The 2024 Operating Budget for Toronto Employment and Social Services of $1,197.631 million gross, $1,117.134 million revenue and $80.498 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Employment Services 64,927.0 48,963.1 15,963.9 Integrated Case Management and Service Planning 130,226.0 82,123.7 48,102.2 Financial Supports 1,002,478.3 986,046.8 16,431.5 Total Program Budget 1,197,631.3 1,117,133.6 80,497.7 - The 2024 staff complement for Toronto Employment and Social Services comprising 1,843 operating positions. Toronto Fire Services 8. The 2024 Operating Budget for Toronto Fire Services of $540.360 million gross, $22.329 million revenue and $518.031 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Fire Rescue and Emergency Response 501,438.0 21,115.0 480,323.0 Fire Prevention Inspection and Enforcement 31,657.6 1,206.4 30,451.2 Fire Safety Education 7,264.4 8.1 7,256.3 Total Program Budget 540,360.0 22,329.5 518,030.5 - The 2024 staff complement for Toronto Fire Services of 3,327.3 positions comprising 1.0 capital position and 3,326.3 operating positions. Toronto Paramedic Services 9. The 2024 Operating Budget for Toronto Paramedic Services of $343.888 million gross, $232.123 million revenue and $111.765 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Emergency Medical Care 297,274.7 188,641.1 108,633.6 Emergency Medical Dispatch and Preliminary Care 34,634.7 34,648.2 (13.5) Community Paramedicine and Call Mitigation 11,978.9 8,833.7 3,145.2 Total Program Budget 343,888.3 232,123.0 111,765.3 - The 2024 staff complement for Toronto Paramedic Services of 1,949.5 positions comprises 5.0 capital positions and 1,944.5 operating positions. Toronto Shelter and Support Services 10. The 2024 Operating Budget for Toronto Shelter and Support Services of $787.487 million gross, $299.944 million revenue, and $487.543 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Homeless and Housing First Solutions 787,487.4 299,944.3 487,543.2 Total Program Budget 787,487.4 299,944.3 487,543.2 - The 2024 staff complement for Toronto Shelter and Support Services comprising 1,255.5 operating positions. and a further: a. increase of $1.413 million gross and net, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate, to provide increased funding to Drop-In Centres. INFRASTRUCTURE SERVICES Engineering and Construction Services 11. The 2024 Operating Budget for Engineering and Construction Services of $86.832 million gross, $85.608 million revenue and $1.224 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Municipal Infrastructure Construction 57,246.3 56,626.8 619.5 Engineering Review and Acceptance 20,206.2 21,468.0 (1,261.8) Engineering Information 9,379.2 7,512.7 1,866.5 Total Program Budget 86,831.7 85,607.5 1,224.2 - The 2024 staff complement for Engineering and Construction Services of 685.1 positions comprised 501.65 capital positions and 183.45 operating positions. Municipal Licensing and Standards 12. The 2024 Operating Budget for Municipal Licensing and Standards of $75.729 million gross, $49.449 million revenue, and $26.280 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) By-law Compliance and Enforcement 45,305.7 7,311.7 37,994.0 Licences and Permits 15,916.5 38,418.5 (22,501.9) Animal Services 14,506.6 3,718.3 10,788.2 Total Program Budget 75,728.7 49,448.5 26,280.3 - The 2024 staff complement for Municipal Licensing and Standards of 610.5 positions comprising 607.5 operating positions and 3.0 capital positions. and a further: a. increase of $0.854 million gross and $0 net, and 9.0 operating positions (including 8.0 By-law Enforcement Officer and 1.0 Supervisor) to the RentSafeTO team, fully offset by an increase in the per unit registration fee of $4.48 (for a total of $20.5 per unit) from landlords on a full cost recovery basis associated with the RentSafeTO program. Policy, Planning, Finance and Administration 13. The 2024 Operating Budget for Policy, Planning, Finance and Administration of $21.310 million gross, $15.815 million revenue and $5.495 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Corporate Leadership 3,217.8 1,905.4 1,312.4 Organizational Effectiveness 515.1 29.4 485.8 Financial Management 9,560.9 7,461.9 2,099.0 Program Support 8,016.1 6,417.9 1,598.1 Total Program Budget 21,309.9 15,814.6 5,495.3 - The 2024 staff complement for Policy, Planning, Finance and Administration of 181.1 positions comprising 10.0 capital positions and 171.1 operating positions. Solid Waste Management Services 14. The 2024 Operating Budget for Solid Waste Management Services of $409.054 million gross expenditures, $424.579 million revenue, and $15.525 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Capital from Current Contribution ($000s) City Beautification 46,782.6 10,970.8 (35,811.8) Solid Waste Collection and Transfer 148,838.4 375,367.3 226,528.9 Solid Waste Processing and Transport 134,730.6 26,981.4 (107,749.2) Residual Management 69,879.2 11,133.7 (58,745.5) Solid Waste Education and Enforcement 8,823.0 125.3 (8,697.7) Total Program Budget 409,053.8 424,578.5 15,524.8 - The above includes a 2024 budgeted staff complement for Solid Waste Management Services of 1,187.3 positions comprising 76.0 capital position and 1,111.3 operating positions. Toronto Emergency Management 15. The 2024 Operating Budget for Toronto Emergency Management of $6.385 million gross, $1.407 million revenue and $4.979 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Toronto Emergency Management 6,385.3 1,406.5 4,978.8 Total Program Budget 6,385.3 1,406.5 4,978.8 - The 2024 staff complement for Toronto Emergency Management consists of 37.0 operating positions. Toronto Water 16. The 2024 Operating Budget for Toronto Water of $507.949 million gross, $1,548.333 million revenue and $1,040.384 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Capital from Current Contribution ($000s) Water Treatment and Supply 209,919.6 676,150.8 466,231.3 Wastewater Collection and Treatment 250,151.4 859,629.7 609,478.2 Stormwater Management 47,878.4 12,552.9 -35,325.6 Total Program Budget 507,949.4 1,548,333.4 1,040,383.9 - The 2024 staff complement for Toronto Water of 1,918.3 positions comprising 140.0 capital positions and 1,778.3 operating positions. Transit Expansion 17. The 2024 Operating Budget for Transit Expansion of $11.467 million gross, $9.041 million revenue and $2.426 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Program Management and Planning 7.661 5.615 2.046 Capital Implementation Coordination 3.806 3.426 0.380 Total Program Budget 11,467 9,041 2,426 - The 2024 staff complement for Transit Expansion of 70.0 positions comprised 14.7 capital positions and 55.3 operating positions. Transportation Services 18. The 2024 Operating Budget for Transportation Services of $476.756 million gross, $226.870 million revenue and $249.885 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Permits and Applications 22,173.7 86,552.0 (64,378.3) Road and Sidewalk Management 285,544.8 118,303.2 167,241.6 Transportation Safety and Operations 169,037.2 22,015.2 147,022.0 Total Program Budget 476,755.8 226,870.4 249,885.3 - The 2024 staff complement for Transportation Services of 1,541.0 positions comprising 209.4 capital positions and 1,331.6 operating positions. DEVELOPMENT AND GROWTH SERVICES City Planning 19. The 2024 Operating Budget for City Planning of $73.646 million gross, $63.695 million revenue and $9.951 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) City Building and Policy Development 25,480.3 4,839.0 20,641.3 Development Review, Decision and Implementation 48,166.1 58,856.4 (10,690.3) Total Program Budget 73,646.4 63,695.4 9,951.0 - The 2024 staff complement for City Planning of 557.0 positions comprising 14.1 capital positions and 542.9 operating positions. Housing Secretariat, and Toronto Community Housing Corporation and Toronto Seniors Housing Corporation Subsidy 20. The 2024 Operating Budget for the Housing Secretariat of $999.582 million gross, $507.964 million revenue and $491.618 million net, inclusive of Toronto Community Housing Corporation and Toronto Seniors Housing Corporation , for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Housing Development, Revitalization and Improvement 248,291.8 248,291.8 - Housing System Policy and Strategy 7,000.7 4,795.0 2,205.7 Tenant Access and Support 15,671.5 9,755.7 5,915.9 Housing Stability Services 728,617.9 245,121.5 483,496.4 Total Program Budget 999,582.0 507,964.0 491,618.0 - The 2024 staff complement for the Housing Secretariat of 268 positions, comprising 16 capital positions and 252 operating positions. and a further: a. increase of $0.933 million gross and net, and 5.0 operating positions, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate to enhance the service delivery of the Eviction Prevention in Community (EPIC) Program; b. increase of $0.303 million gross and net, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate to enhance the Tenant Support Program; c. increase of $1.0 million gross and net, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate to expand the eligibility of Rent Bank funding; and d. increase of $41.0 million gross and $10.0 million net, with $21.0 million funded from the federal Housing Accelerator Fund, $10.0 million funded from the provincial Building Faster Fund, in addition to a one-time offset of $10.0 million from CreateTO dividend budgeted in Non-Program Revenues, toward the Multi-Unit Residential Acquisition (MURA) Program, resulting in zero impact to property tax revenues. Toronto Building 21. The 2024 Operating Budget for Toronto Building of $82.676 million gross, $98.823 million revenue and ($16.147) million net revenue for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Building Permission and Information 43,224.4 53,063.8 (9,839.4) Building Compliance 39,451.7 45,759.2 (6,307.5) Total Program Budget 82,676.1 98,823.0 (16,146.9) - The 2024 staff complement for Toronto Building of 572.0 operating positions. CORPORATE SERVICES Corporate Real Estate Management 22. The 2024 Operating Budget for Corporate Real Estate Management of $217.609 million gross, $96.073 million revenue and $121.535 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Facilities Management 182,181.9 32,297.8 149,884.0 Real Estate 35,427.2 63,775.9 (28,348.7) Total Program Budget 217,609.1 96,073.8 121,535.3 - The 2024 staff complement for Corporate Real Estate Management of 1,047.4 positions comprising 102.5 capital positions and 944.9 operating positions. Customer Experience 23. The 2024 Operating Budget for Customer Experience of $24.505 million gross, $9.985 million revenue, and $14.520 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) CX Development 6,042.1 2,893.0 3,149.1 CX Service Delivery 18,463.3 7,092.0 11,371.3 Total Program Budget 24,505.4 9,985.0 14,520.4 - The 2024 staff complement for Customer Experience of 201.0 positions comprising 20.0 capital positions and 181.0 operating positions. Environment and Climate 24. The 2024 Operating Budget for Environment and Climate of $21.299 million gross, $6.910 million revenue and $14.389 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Environment and Climate 21,298.8 6,909.6 14,389.2 Total Program Budget 21,298.8 6,909.6 14,389.2 - The above includes 2024 staff complement for Environment and Climate of 108.6 positions comprised entirely of operating positions. Fleet Services 25. The 2024 Operating Budget for Fleet Services of $74.535 million gross, $39.543 million revenue, and $34.992 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Fleet Management 53,461.4 26,961.7 26,499.7 Fuel/Energy Management 21,074.0 12,581.4 8,492.6 Total Program Budget 74,535.4 39,543.1 34,992.3 - The 2024 staff complement for Fleet Services of 206.0 positions comprising 206.0 operating positions. Office of the Chief Information Security Officer 26. The 2024 Operating Budget for Office of the Chief Information Security Officer of $33.873 million gross and $33.873 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Office of the Chief Information Security Officer 33,872.7 0.0 33,872.7 Total Program Budget 33,872.7 0.0 33,872.7 - The 2024 staff complement of 84.0 positions comprised 84.0 operating positions. Technology Services 27. The 2024 Operating Budget for Technology Services of $175.565 million gross, $48.407 million revenue, and $127.159 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Business Technology Solutions 62,931.0 26,689.7 36,241.2 Computer and Communications Technology Infrastructure 81,027.4 16,331.2 64,696.1 Enterprise Technology Services Planning and Client Services 31,607.0 5,385.6 26,221.4 Total Program Budget 175,565.3 48,406.6 127,158.7 - The 2024 staff complement for Technology Services of 811.0 positions comprising 160.0 capital positions and 651.0 operating positions. FINANCE AND TREASURY SERVICES Office of the Chief Financial Officer and Treasurer 28. The 2024 Operating Budget for the Office of the Chief Financial Officer and Treasurer of $20.626 million gross, $6.185 million revenue and $14.441 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Financial Planning 14,363.3 3,742.1 10,621.2 Internal Audit 2,420.3 255.8 2,164.5 Insurance and Risk Management 2,051.7 2,051.7 0.0 Capital Markets 1,790.4 135.0 1,655.4 Total Program Budget 20,625.7 6,184.6 14,441.0 - The 2024 staff complement for the Office of the Chief Financial Officer and Treasurer of 135.0 positions comprising 12.0 capital positions and 123.0 operating positions. Office of the Controller 29. The 2024 Operating Budget for Office of the Controller of $108.069 million gross, $62.571 million revenue and $45.498 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Controller 13,829.4 13,163.2 666.3 Financial Control Process Improvement 1,565.0 0.0 1,565.0 Accounting Services 12,451.4 2,242.0 10,209.4 Pension, Payroll and Employee Benefits 19,370.8 4,001.6 15,369.2 Purchasing and Materials Management 20,323.7 4,833.4 15,490.3 Revenue Services 40,528.2 38,330.7 2,197.5 Total Program Budget 108,068.5 62,570.8 45,497.7 - The 2024 staff complement for Office of the Controller of 837.0 positions comprising 135.0 capital positions and 702.0 operating positions. CITY MANAGER AND OTHER CITY PROGRAMS City Clerk's Office 30. The 2024 Operating Budget for City Clerk's Office of $53.893 million gross, $17.143 million revenue and $36.750 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Elect Government 6,999.5 6,999.5 0.0 Make Government Work 33,984.9 8,603.4 25,381.5 Open Government 12,908.4 1,539.9 11,368.5 Total Program Budget 53,892.8 17,142.8 36,750.0 - The 2024 staff complement for City Clerk's Office of 365.5 positions comprising 15.9 capital positions and 349.6 operating positions. City Council 31. The 2024 Operating Budget for City Council of $25.789 million gross, $0.422 million revenue and $25.368 million net: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) City Council 25,789.2 421.5 25,367.7 City Manager's Office 32. The 2024 Operating Budget for the City Manager's Office of $91.553 million gross, $26.329 million revenue and $65.224 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Executive Administration (includes C2K) 12,736.5 12,873.3 (136.8) Governance and Corporate Strategy/Intergovernmental and Agency Relations 3,546.9 0.0 3,546.9 Strategic Partnerships 1,820.2 1,000.0 820.2 FWC 2026 Secretariat 3,414.0 3,414.0 0.0 Strategic Public and Employee Communications 11,833.1 1,460.6 10,372.5 Indigenous Affairs Office 2,787.7 0.0 2,787.7 People and Equity 55,414.9 7,581.4 47,833.5 Total Program Budget 91,553.4 26,329.3 65,224.1 - The 2024 staff complement for the City Manager's Office of 553.0 positions comprising 2.0 capital positions and 551.0 operating positions. and a further: a. increase of $0.440 million gross and net, and 1.0 operating position, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate, to improve City-wide consultations, public engagement strategy and necessary technology solutions including software and engagement portal development. Legal Services 33. The 2024 Operating Budget for Legal Services of $68.591 million gross, $28.403 million revenue and $40.189 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Civil Litigation 19,609.1 8,185.1 11,424.0 Prosecution 17,507.1 167.1 17,340.0 Solicitor 31,475.1 20,050.5 11,424.7 Total Program Budget 68,591.3 28,402.7 40,188.6 - The 2024 staff complement for Legal Services of 430.0 positions comprising 26.0 capital positions and 404.0 operating positions. Office of the Mayor 34. The 2024 Operating Budget for the Office of the Mayor of $3.009 million gross and net: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Total Office Budget 3,008.8 0.0 3,008.8 ACCOUNTABILITY OFFICES Office of the Auditor General 35. The 2024 Operating Budget for the Auditor General's Office of $7.991 million gross and $7.991 million net for the following: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Total Program Budget 7,991.1 0.0 7,991.1 - The 2024 staff complement for the Auditor General's Office of 44.0 positions, comprising 44.0 operating positions. Office of the Integrity Commissioner 36. The 2024 Operating Budget for the Office of the Integrity Commissioner of $0.807 million gross, $0.100 million revenue and $0.707 million net: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Total Program Budget 807.2 100.0 707.2 - The 2024 staff complement for the Office of the Integrity Commissioner of 3.0 positions comprising 0.0 capital positions and 3.0 operating positions. Toronto Lobbyist Registrar 37. The 2024 Operating Budget for the Toronto Lobbyist Registrar of $1.381 million gross and net: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Total Office Budget 1,381.3 0.0 1,381.3 - The 2024 staff complement for the Toronto Lobbyist Registrar of 8.3 positions comprising 0.0 capital positions and 8.3 operating positions. Ombudsman Toronto 38. The 2024 Operating Budget for Ombudsman Toronto of $3.792 million gross and net: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Total Office Budget 3,792.0 0.0 3,792 - The 2024 staff complement for Ombudsman Toronto of 24.0 positions comprising 0.0 capital positions and 24.0 operating positions. AGENCIES CreateTO 39. The 2024 Operating Budget for CreateTO of $18.463 million gross, $18.463 million revenue and $0.0 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Total CreateTO Budget 18,463.0 18,463.0 0.0 Total Program Budget 18,463.0 18,463.0 0.0 - The 2024 staff complement for CreateTO of 84.0 positions is comprised entirely of operating positions. Exhibition Place 40. The 2024 Operating Budget for Exhibition Place of $66.465 million gross, $65.665 million revenue and $0.800 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Conventions, Conferences and Meetings 5,648.1 6,248.1 (600.0) Exhibition Place Asset Management 20,522.0 7,129.5 13,392.5 Exhibition Place Parking Access 3,569.5 8,197.3 (4,627.8) Exhibitions and Events 36,725.9 44,090.5 (7,364.6) Total Program Budget 66,465.5 65,665.5 800.0 - The 2024 union and non-union staff complement for Exhibition Place of 356.0 positions comprising 7.0 capital position and 349.0 operating positions. Heritage Toronto 41. The 2024 Operating Budget for Heritage Toronto of $1.336 million gross, $0.697 million revenue and $0.639 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Heritage Promotion and Education 1,121.3 265.1 861.2 Heritage Fundraising and Partnership Development 214.8 432.1 (217.3) Total Program Budget 1,336.2 697.2 639.0 The 2024 staff complement for Heritage Toronto comprising 9.25 operating positions. TO Live 42. The 2024 Operating Budget for TO Live of $42.531 million gross, $36.932 million revenue and $5.599 million net for the following service: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Theatrical and Other Cultural Events $42,531.1 $36,932.1 $5,599.0 Total Program Budget $42,531.1 $36,932.1 $5,599.0 - The 2024 staff complement for TO Live of 238.1 positions is comprising 13.0 capital positions and 225.1 operating positions. Toronto and Region Conservation Authority 43. The 2024 Operating Budget for Toronto and Region Conservation Authority of $11.394 million gross, $5.743 million revenue, and $5.651 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Toronto and Region Conservation Authority 11,393.6 5,742.9 5,650.7 Total Program Budget 11,393.6 5,742.9 5.650.7 Toronto Atmospheric Fund 44. The 2024 Operating Budget for Toronto Atmospheric Fund of $11.358 million gross, $11.358 million revenue and $0.0 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Toronto Atmospheric Fund 11,358.0 11,358.0 0.0 Total Program Budget 11,358.0 11,358.0 0.0 - The 2024 staff complement for Toronto Atmospheric Fund of 38 positions is comprised entirely of operating positions. Toronto Parking Authority 45. The 2024 Operating Budget for Toronto Parking Authority of $130.601 million gross, $162.522 million revenue, and $31.921 million net revenue for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) On-Street Parking 14,382 59,722 (45,339) Off-Street Parking 95,987 89,513 6,474 Bike Share 20,231 13,288 6,943 Total Program Budget 130,601 162,522 (31,921) - The 2024 staff complement for Toronto Parking Authority is comprising 326.5 positions. Toronto Police Service 46. The 2024 Operating Budget for Toronto Police Service of $1,348.9 million gross, $175.0 million revenue and $1,173.9 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Toronto Police Service 1,348,884.8 174,970.3 1,173,914.5 Total Program Budget 1,348,884.8 174,970.3 1,173,914.5 - The 2024 staff complement for Toronto Police Service of 8,098 positions subject to any changes approved by the Board as part of the unspecified reduction. Toronto Police Services Board 47. The 2024 Operating Budget for the Toronto Police Services Board of $3.421 million gross, $1.066 million revenue and $2.355 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Toronto Police Services Board 3,421.0 1,065.7 2,355.3 Total Program Budget 3,421.0 1,065.7 2,355.3 - The 2024 staff complement for Toronto Police Services Board comprises of 10.5 operating positions. Toronto Police Services Parking Enforcement Unit 48. The 2024 Operating Budget for Toronto Police Service Parking Enforcement of $52.839 million gross, $1.498 million revenue and $51.341 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Toronto Police Service Parking Enforcement Unit 52,839.3 1,498.4 51,340.9 Total Program Budget 52,839.3 1,498.4 51,340.9 - The 2024 staff complement for the Toronto Parking Enforcement Unit comprises of 394.0 operating positions. Toronto Public Health 49. The 2024 Operating Budget for Toronto Public Health of $278.883 million gross, $201.175 million revenue and $77.709 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Chronic Diseases and Injury Prevention 53,723.1 30,464.5 23,258.6 Emergency Preparedness 2,738.8 2,108.0 630.8 Environmental Health 25,582.8 19,943.7 5,639.1 Family Health 103,406.4 80,561.8 22,844.6 Infectious Diseases 75,888.5 56,290.8 19,597.7 Public Health Foundations 17,543.7 11,805.8 5,737.9 Total Program Budget 278,883.3 201,174.6 77,708.7 - The 2024 staff complement for Toronto Public Health of 1,881.0 positions comprising 7.0 capital positions and 1,874.0 operating positions. Toronto Public Library 50. The 2024 Operating Budget for Toronto Public Library of $252.052 million gross, $21.579 million revenue and $230.473 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Toronto Public Library 252,052.2 21,579.5 230,472.7 Total Program Budget 252,052.2 21,579.5 230,472.7 - The 2024 staff complement for Toronto Public Library of 1,900.2 positions comprising 5.0 capital positions and 1,895.2 operating positions. and a further: a. increase of $0.241 million gross and net, and 6.0 operating positions, funded from the $10.0 million increase in property tax revenue based on an increase in assessment growth estimate to support the addition of 3 new Youth Hubs in 2024. Toronto Transit Commission 51. The 2024 Operating Budget for Toronto Transit Commission of $2.568 billion gross, $1.337 billion revenue and $1.231 billion net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) TTC Conventional 2,404,370.0 1,328,770.0 1,075,600.0 Wheel-Trans 163,567.1 7,918.1 155,649.0 Total Program Budget 2,567,937.1 1,336,688.1 1,231,249.0 - The 2024 staff complement for the Toronto Transit Commission of 17,508 positions comprising 3,086 capital positions and 14,422 operating positions. Toronto Zoo 52. The 2024 Operating Budget for Toronto Zoo of $64.302 million gross, $51.362 million revenue and $12.940 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Zoo Conservation Science 24,243.8 2,076.9 22,166.9 Zoo Visitor Services 40,058.2 49,285.5 (9,227.3) Total Program Budget 64,302.0 51,362.4 12,939.6 - The 2024 staff complement for the Toronto Zoo comprising 454.2 operating positions. Yonge-Dundas Square 53. The 2024 Operating Budget for Yonge-Dundas Square of $3.685 million gross, $2,175 million revenue and $1.510 million net for the following services: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Public Square and Event Venue 3,684.9 2,175.0 1,509.9 Total Program Budget 3,684.9 2,175.0 1,509.9 - The 2024 staff complement for Yonge-Dundas Square of 8.0 operating positions. Corporate Accounts 54. The 2024 Operating Budget for Corporate Accounts of $2.307 billion gross, $2.914 billion revenue and $0.608 billion net revenue comprising the following accounts: Gross Expenditures ($000s) Revenue ($000s) Net Expenditures ($000s) Capital and Corporate Financing 1,215,034.2 330,859.5 884,174.6 Non-Program Expenditures 816,937.1 235,594.4 581,342.8 Non-Program Revenues 252,257.5 2,337,363.1 (2,085,105.6) Association of Community Centres 11,562.2 331.6 11,230.6 Arena Boards of Management 10,792.6 10,030.9 761.7 Total Non-Program Budget 2,306,583.6 2,914,179.5 (607,595.9) - one-time funding of $33.580 million in 2024 to fund one-time costs in Toronto Community Housing Corporation not expected to recur in future years - the contribution of $315.089 million to the City Building Reserve Fund from the dedicated City Building levy for priority transit and housing capital projects - the contribution of $40.699 million to the Scarborough Transit Reserve Fund from the dedicated special property tax levy, in support of commitments to transit investments - the contributions and withdrawals to / from reserves in Corporate Accounts as indicated in Appendix 1 - funding for the continuation of the existing Solid Waste Rebates for Low Income Seniors, Disabled and Multi-Residential customers - the 2024 operating budget for Parking Tag Operations as set out in Briefing Note 4 - 2024 Operating Budget Briefing Note - Parking Tags Enforcement and Operations attached as background to BU6.1 - the 2024 staff complement for Parking Tag Operations of 394.0 operating positions - the 2024 staff complement for Association of Community Centres of 91.0 operating positions - the 2024 staff complement for Arena Boards of Management of 68.0 operating positions and a further a. one-time withdrawal from the Tax Stabilization Reserve Fund in the amount of $42.2 million to offset a decrease in property tax revenue. b. added expenditures totalling $10.0 million gross and $0 net, fully funded by the Tax Stabilization Reserve Fund for: 1. increase of $1.0 million gross and $0 net, for added investments toward public space and beautification including pot hole repair, benches, waste receptacles, picnic tables, shade structures, and portable washrooms at parks across the city; 2. increase of $5.125 million gross and $0 net for Non-Program Expenditures related to 2024 emergent budget priorities; and 3. contribution of $3.875 million gross and $0 net to the Budget Bridging and Balancing Reserve to support 2025 bridging requirements. c. increase of $10.0 million in Non-Program Revenues to reflect the assessment growth estimate based on the final review of assessment roll, with corresponding expenditure increases in the following budgets: 1. $2.0 million gross and net for Parks, Forestry and Recreation outlined in Part 4a above; 2. $0.795 million gross and net for Social Development, Finance and Administration outlined in Part 6a and 6b above; 3. $1.413 million gross and net for Toronto Shelter and Support Services outlined in Part 10a above; 4. $2.236 million gross and net for Housing Secretariat outlined in Part 20a, 20b, and 20c above; 5. $0.440 million gross and net for City Manager's Office outlined in Recommendation 32a above; 6. $0.241 million gross and net for Toronto Public Library outlined in Part 50a above; and 7. increase of $2.875 million gross and net for Non-Program Expenditures related to 2024 emergent budget priorities. d. increase of $30.0 million in Non-Program Revenues to reflect a special one-time dividend from the CreateTO, with corresponding one-time expenditure increase or revenue offset in the following budgets: 1. a contribution of $14.690 million to the Budget Bridging and Balancing Reserve to support 2025 bridging requirements; 2. an added investment of $10.0 million toward Multi-Unit Residential Acquisition outlined in Part 20d above; and 3. a reduction of $5.310 million in the property tax revenue; and e. decrease to the City Building Reserve Fund contribution of $1.015 million from the dedicated City Building levy revenues. 2024-2033 CAPITAL BUDGET AND PLAN The Mayor has prepared, for City Council's consideration, the 2024-2033 Capital Budget and Plan, noting that all sub-projects with third party financing are subject to the receipt of such financing in 2024 and if such funding is not forthcoming, their priority and funding will need to be reassessed by City Council relative to other City-financed priorities and needs, as follows: COMMUNITY AND SOCIAL SERVICES Children's Services 55. The 2024 Capital Budget for Children's Services with cash flows and future year commitments totaling $106.554 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Children's Services. 56. The 2025-2033 Capital Plan for Children's Services totalling $13.596 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Children's Services. Economic Development and Culture 57. The 2024 Capital Budget for Economic Development and Culture with cash flows and future year commitments totaling $43.677 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Economic Development and Culture. 58. The 2025-2033 Capital Plan for Economic Development and Culture totalling $143.391 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Economic Development and Culture. Parks, Forestry and Recreation 59. The 2024 Capital Budget for Parks, Forestry and Recreation with cash flows and future year commitments totaling $1,671.368 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Parks, Forestry and Recreation. 60. The 2025-2033 Capital Plan for Parks, Forestry and Recreation totalling $1,914.535 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Parks, Forestry and Recreation. and a further a. overall increase to the 2024-2033 Capital Budget and Plan of $4.5 million in 2024, and $15.5 million in 2025, to be funded by the Capital Financing Reserve (XQ0011), with funds available from initial upload of Gardiner Expressway and Don Valley Parkway, for additional cash flow funding of $4.5 million in 2024 and $15.5 million in 2025, for a total of $20.0 million in project cost, for various outdoor recreation (e.g. cricket and pickleball) and amenity improvements (e.g. drinking fountains, water bottle filling stations, and pool, state of good repair). Seniors Services and Long-Term Care 61. The 2024 Capital Budget for Seniors Services and Long-Term Care with cash flows and future year commitments totaling $217.425 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Seniors Services and Long Term Care. 62. The 2025-2033 Capital Plan for Seniors Services and Long-Term Care totalling $85.318 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Seniors Services and Long Term Care. Toronto Fire Services 63. The 2024 Capital Budget for Toronto Fire Services with cash flows and future year commitments totaling $40.395 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Fire Services. 64. The 2025-2033 Capital Plan for Toronto Fire Services totalling $29.100 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Fire Services. Toronto Paramedic Services 65. The 2024 Capital Budget for Toronto Paramedic Services with cash flows and future year commitments totaling $126.104 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Paramedic Services. 66. The 2025-2033 Capital Plan for Toronto Paramedic Services totalling $76.862 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Paramedic Services. Toronto Shelter and Support Services 67. The 2024 Capital Budget for Toronto Shelter and Support Services with cash flows and future year commitments totaling $693.616 million as detailed by project in Appendix 6a to the 2024 Capital and Operating Budget Notes for Toronto Shelter and Support Services. 68. The 2025-2033 Capital Plan for Toronto Shelter and Support Services totalling $44.295 million in project estimates as detailed by project in Appendix 6b to the 2024 Capital and Operating Budget Notes for Toronto Shelter and Support Services. INFRASTRUCTURE SERVICES Solid Waste Management Services 69. The 2024 Capital Budget for Solid Waste Management Services with cash flows and future year commitments totaling $747.378 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Solid Waste Management Services. 70. The 2025-2033 Capital Plan for Solid Waste Management Services totalling $622.185 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Solid Waste Management Services. Toronto Water 71. The 2024 Capital Budget for Toronto Water with cash flows and future year commitments totaling $9,392.381 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Water. 72. The 2025-2033 Capital Plan for Toronto Water totalling $6,797.525 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Water. Transit Expansion 73. The 2024 Capital Budget for Transit Expansion with cash flows and future year commitments totaling $837.886 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Transit Expansion. Transportation Services 74. The 2024 Capital Budget for Transportation Services with cash flows and future year commitments totaling $4.300 billion as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Transportation Services. 75. The 2025-2033 Capital Plan for Transportation Services totalling $1.444 billion in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Transportation Services. and a further: a. overall increase to the 2024-2033 Capital Budget and Plan of $6.0 million in 2024, and $24.00 million in 2025, to be funded by the Capital Financing Reserve (XQ0011), with funds available from initial provincial upload of Gardiner Expressway and Don Valley Parkway for the following capital projects: 1. additional cash flow funding and project cost of $1.0 million in 2024 for Critical Interim Road Repair Capital Program to address localized deteriorated road condition; and 2. additional cash flow funding of $5.0 million in 2024 and $24.0 million in 2025, for a total of $29.0 million in project cost, for road surfacing and reconstruction as part of the Local Road Rehabilitation Program to reduce the growing state of good repair backlog. Waterfront Revitalization Initiative 76. The 2024 Capital Budget for Waterfront Revitalization Initiative with cash flows and future year commitments totaling $333.162 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Waterfront Revitalization Initiative. 77. The 2025-2033 Capital Plan for Waterfront Revitalization Initiative totalling $40.000 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Waterfront Revitalization Initiative. DEVELOPMENT AND GROWTH SERVICES 78. The 2024 Capital Budget for City Planning with cash flows and future year commitments totaling $12.631 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for City Planning. 79. The 2025-2033 Capital Plan for City Planning totalling $48.257 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for City Planning. Housing Secretariat 80. The 2024 Capital Budget for the Housing Secretariat and for Toronto Community Housing Corporation and Toronto Seniors Housing Corporation , with cash flows and future year commitments, totaling $2,394.233 million, as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Housing Secretariat. CORPORATE SERVICES Corporate Real Estate Management 81. The 2024 Capital Budget for Corporate Real Estate Management with cash flows and future year commitments totaling $1,056.5 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Corporate Real Estate Management. 82. The 2025-2033 Capital Plan for Corporate Real Estate Management totalling $393.5 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Corporate Real Estate Management. Customer Experience 83. The 2024 Capital Budget for Customer Experience with cash flows and future year commitments totaling $4.441 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Customer Experience. 84. The 2025-2033 Capital Plan for Customer Experience totalling $3.115 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Customer Experience. Environment and Climate 85. The 2024 Capital Budget for Environment and Climate with cash flows and future year commitments totaling $46.099 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Environment and Climate. 86. The 2025-2033 Capital Plan for Environment and Climate totalling $247.500 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Environment and Climate. Fleet Services 87. The 2024 Capital Budget for Fleet Services with cash flows and future year commitments totaling $415.645 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Fleet Services. 88. The 2025-2033 Capital Plan for Fleet Services totalling $969.935 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Fleet Services. Office of the Chief Information Security Officer 89. The 2024 Capital Budget for the Office of the Chief Information Security Officer with cash flows and future year commitments totaling 28.109 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for the Office of the Chief Information Security Officer. Technology Services 90. The 2024 Capital Budget for Technology Services with cash flows and future year commitments totaling $371.485 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for the Technology Services. 91. The 2025-2033 Capital Plan for Technology Services totalling $9.215 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for the Technology Services. FINANCE AND TREASURY SERVICES Office of the Chief Financial Officer and Treasurer 92. The 2024 Capital Budget for the Office of the Chief Financial Officer and Treasurer with cash flows and future year commitments totaling $1.842 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for the Office of the Chief Financial Officer and Treasurer. 93. The 2025-2033 Capital Plan for the Office of the Chief Financial Officer and Treasurer totalling $1.200 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for the Office of the Chief Financial Officer and Treasurer. Office of the Controller 94. The 2024 Capital Budget for Office of the Controller with cash flows and future year commitments totaling $123.594 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for the Office of the Controller. 95. The 2025-2033 Capital Plan for Office of the Controller totalling $10.950 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for the Office of the Controller. CITY MANAGER AND OTHER CITY PROGRAMS City Clerk's Office 96. The 2024 Capital Budget for City Clerk's Office with cash flows and future year commitments totaling $7.018 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for City Clerk's Office. 97. The 2025-2033 Capital Plan for City Clerk's Office totalling $23.770 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for City Clerk's Office. ACCOUNTABILITY OFFICES Toronto Lobbyist Registrar 98. The 2024 Capital Budget for the Toronto Lobbyist Registrar with cash flows and future year commitments totalling $1.0 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Lobbyist Registrar. 99. The 2025-2033 Capital Plan for the Toronto Lobbyist Registrar totalling $1.0 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Lobbyist Registrar. Ombudsman Toronto 100. The 2025-2033 Capital Plan for Ombudsman Toronto totalling $1.5 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Ombudsman Toronto. AGENCIES Exhibition Place 101. The 2024 Capital Budget for Exhibition Place with cash flows and future year commitments totaling $52.664 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Exhibition Place. 102. The 2025-2033 Capital Plan for Exhibition Place totalling $196.681 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Exhibition Place. TO Live 103. The 2024 Capital Budget for TO Live with cash flows and future year commitments totaling $42.119 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for TO Live. 104. The 2024-2033 Capital Plan for TO Live totalling $102.689 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for TO Live. Toronto and Region Conservation Authority 105. The 2024 Capital Budget for Toronto and Region Conservation Authority with cash flows and future year commitments totaling $22.685 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto and Region Conservation Authority. 106. The 2025-2033 Capital Plan for Toronto and Region Conservation Authority totalling $193.995 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto and Region Conservation Authority. Toronto Parking Authority 107. The 2024 Capital Budget for Toronto Parking Authority with cash flows and future year commitments totaling $387.135 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Parking Authority. Toronto Police Service 108. The 2024 Capital Budget for the Toronto Police Service with cash flows and future year commitments totaling $169.564 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Police Service. 109. The 2025-2033 Capital Plan for the Toronto Police Service totalling $695.314 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Police Service. Toronto Public Health 110. The 2024 Capital Budget for Toronto Public Health with cash flows and future year commitments totaling $7.508 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Public Health. 111. The 2025-2033 Capital Plan for Toronto Public Health totalling $16.189 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Public Health. Toronto Public Library 112. The 2024 Capital Budget for Toronto Public Library with cash flows and future year commitments totaling $179.424 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Public Library. 113. The 2025-2033 Capital Plan for Toronto Public Library totalling $385.983 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Public Library. Toronto Transit Commission 114. The 2024 Capital Budget for the Toronto Transit Commission with cash flows of $1.369 billion and future year commitments of $8.771 billion, totaling $10.140 billion as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Transit Commission. 115. The 2025-2033 Capital Plan for the Toronto Transit Commission totalling $2.258 billion in project estimates as detailed by project in 5b to the 2024 Capital and Operating Budget Notes for Toronto Transit Commission. and a further: a. reallocation within the Toronto Transit Commission's 2024-2033 Capital Budget and Plan totalling $67.900 million for the Line 3 Scarborough Rapid Transit (SRT) Busway to be funded from permanent savings of $12.200 million from the SRT Life Extension/Transition project and $55.700 million from property acquisition funding reflected within the Line 1 Capacity Enhancement project, based on 60 percent design stage gate estimate and to be funded from recoverable debt, with the expectation that city staff will work with the Toronto Transit Commission on further funding requirements that may be necessary once the design reaches 100 percent and a final cost for the project is established. Toronto Zoo 116. The 2024 Capital Budget for Toronto Zoo with cash flows and future year commitments totaling $76.384 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Toronto Zoo. 117. The 2025-2033 Capital Plan for Toronto Zoo totalling $132.168 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Toronto Zoo. Yonge-Dundas Square 118. The 2024 Capital Budget for Yonge-Dundas Square with cash flows and future year commitments totaling $0.440 million as detailed by project in Appendix 5a to the 2024 Capital and Operating Budget Notes for Yonge-Dundas Square. 119. The 2025-2033 Capital Plan for Yonge-Dundas Square totalling $0.418 million in project estimates as detailed by project in Appendix 5b to the 2024 Capital and Operating Budget Notes for Yonge-Dundas Square. Corporate Initiatives 120. The 2024 Capital Budget for Corporate Initiatives with cash flows and future year commitments totaling $0.561 million representing carry forward amounts from prior years. OPERATING BUDGET FUNDING SOURCES 121. The Mayor's Proposed 2024 Operating Budget of $17.10 billion is to be funded by funding sources described in the table below: Source Billions Property Tax Revenue inclusive of: - a $10.0 million increase in property tax revenue based on an increase in assessment growth estimate - a $42.2 million decrease to be funded by a one-time withdrawal from the Tax Stabilization Reserve Fund - a $5.31 million decrease to be funded from the one-time CreateTO dividend $5.30 Federal and Provincial Revenue inclusive of: - $21.00 million in federal Housing Accelerator Fund revenue - $10.00 million in provincial Building Faster Fund revenue $3.86 Rate Program Revenue based on: - the imposition of the interim 2024 water and wastewater consumption rates and service fees as detailed in Appendix 5 as the final rates and fees for 2024 - the imposition of the interim 2024 solid waste management service rates and fees as detailed in Appendix 5 as the final rates and fees for 2024 $2.14 Other Revenue and - a one-time CreateTO dividend of $30.00 million $1.22 Withdrawals from Reserves/Reserve Funds as set out in Appendix 1, and additional: - a one-time withdrawal from the Tax Stabilization Reserve Fund of $42.20 million to offset a decrease in property tax revenue - a one-time withdrawal from the Tax Stabilization Reserve Fund of $10 million $1.16 Transit Fares $1.08 Fines $0.20 Revenues from User Fees including: - revenues based on inflationary adjustments made pursuant to delegated authority outlined in Appendix 4 - revenues based on new fees and adjustments to existing fees outlined in Appendix 3 which includes a further increase to the user fee "Private properties - Registration fee for apartment building" of $4.48 per unit $0.74 Land Transfer Tax $0.88 Investment Income $0.28 Transfers from Capital $0.23 Total $17.10 CAPITAL BUDGET AND PLAN FUNDING SOURCES 122. The Mayor's Proposed 2024-2033 Capital Budget and Plan of $49.80 billion is to be funded by funding source described in the table below: Source Billions Utility - Water Rate Revenue $14.63 Debt $6.62 Development Charges Revenue $5.66 City Building Fund Tax Revenue $5.48 Reserve/Reserve Funds $3.86 Capital from Current $3.57 Provincial Funding** $3.40 Federal Funding $2.96 Recoverable Debt $1.96 Other $1.66 Total $49.80 **The 2024-2033 Capital Budget and Plan includes $1.9 billion for the F.G. Gardiner and the Don Valley Parkway while the provincial due diligence process is underway.
RM15.1adopted
- O Canada - Moment of Silence
CALL TO ORDER: 9:38 a.m. Speaker Nunziata took the Chair and called the Members to order. The meeting opened with O Canada. Members of Council observed a moment of silence. Speaker Nunziata acknowledged that City Council was meeting on the traditional territory of many nations including the Mississaugas of the Credit, the Anishnabeg, the Chippewa, the Haudenosaunee and the Wendat peoples and is now home to many diverse First Nations, Inuit and Métis peoples. We also acknowledge that Toronto is covered by Treaty 13 with the Mississaugas of the Credit, and the Williams Treaties signed with multiple Mississaugas and Chippewa bands. Speaker Nunziata advised Council of the following: For the benefit of those who are connected to the internet, the City Clerk has posted all of the agenda materials for today's meeting at toronto.ca/council . This meeting is being held as a hybrid meeting. Members of Council, staff and the public are participating in today's meeting remotely and in person, and the meeting is being streamed live on YouTube. I'd like to welcome the public who are with us here today, and who are watching the meeting online.
CC15.2adopted
Response to Ontario Regulation 286/09 Budget Matters - Expenses
The City's annual balanced budget, prepared using a cash basis of accounting rather than the accrual basis used for financial reporting purposes, outlines the funds required to support the City's anticipated operating expenses for the fiscal year, along with funds required to support the planned acquisition or development of tangible capital assets. As a result, Ontario Regulation 286/09 "Budget Matters - Expenses" (Regulation) specifically permits the City of Toronto (City) to exclude the following expenses from its annual balanced budget: amortization expenses, post-employment benefits expenses, and solid waste landfill closure and post-closure expenses. In addition, the Regulation requires that the City: - Prepare a report about the excluded expenses which contains: - An estimate of the change in accumulated surplus as a result of the exclusion of the above expenses, and - An analysis of the estimated impact of the exclusion of these expenses on future tangible capital asset funding requirements - Adopt the report prior to the adoption of its annual balanced budget. This report is presented to City Council in response to the Regulation. The 2024 value of the excluded expenses, which represent non-cash accounting expenses required for financial reporting, is estimated to be $1.72 billion for 2024. These expenses, once recognized in the City's consolidated financial statements, will reduce the City's accumulated surplus balance. It is important to note that the City's accumulated surplus represents the City's net investment in its tangible capital assets.
City Council on February 14, 2024, adopted the following: 1. City Council receive the report (January 10, 2024) from the Chief Financial Officer and Treasurer for information.
Staff recommendation as filed
The Chief Financial Officer and Treasurer recommends that: 1. City Council receive this report for information.
RM15.2adopted
Introduction of the Mayor's Proposed Budget and New Business from City Officials
Mayor's Proposed Budget submitted by Mayor Olivia Chow and New Business submitted by City Officials.
New Business was presented to City Council for consideration.
RM15.3received
Members of Council will declare interests under the Municipal Conflict of Interest Act.
There were no declarations of interest.
RM15.4received
Members of Council may file petitions.
City Council on February 14, 2024, received the following petitions for information: 1. Petition regarding "Open Warming Centres 24/7", submitted by Deputy Mayor Ausma Malik, Ward 10 - Spadina-Fort York, containing the names of approximately 915 persons. 2. Petition regarding "Save Windrow Snow Clearing", submitted by Councillor Anthony Perruzza, Ward 7 - Humber River-Black Creek, containing the names of approximately 649 persons.
RM15.5received
Presentations, Introductions and Announcements
Various presentations and announcements will be made at the City Council meeting.
Various introductions and announcements were made to City Council on February 14, 2024. Councillor Amber Morley, during the morning session of the meeting, acknowledged the National Day of Awareness for Missing and Murdered Indigenous Women, Girls and Two-Spirit people. Councillor Jennifer McKelvie, during the morning session of the meeting, congratulated Councillor Nick Mantas on the birth of his daughter, Stavroulina Valentina Mantas. Councillor Michael Thompson, during the afternoon session of the meeting, acknowledged and thanked City staff and Vincent Sferrazza, Director, Operations and Maintenance, Transportation Services, who was present in the Chamber, for their hard work on the budget and the profound impact of snow clearing and removal on City residents.
RM15.6adopted
City Council will review the Order Paper.
City Council adopted the February 14, 2024 Order Paper, as amended and all other Items not held on consent.