Executive Committee
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.
EX8.1adopted
At its September 2023 meeting, the Larry Grossman Forest Hill Memorial Arena Board of Management adopted a Procedures By-Law governing Board meetings, which now requires approval by City Council. The Board also requested that City Council increase the Board's composition to include an additional public member from the Forest Hill Figure Skating Club. This report also recommends that City Council authorize the City Manager to make periodic housekeeping amendments, as necessary, to the Relationship Framework, such as changes to the titles of City Officials or Divisions.
The Executive Committee recommends that: 1. City Council approve the procedures by-law to govern the proceedings of the Board of Management of the Larry Grossman Forest Hill Memorial Arena in Attachment 1 to the report (September 15, 2023) from the City Manager. 2. City Council increase the number of public members on the Larry Grossman Forest Hill Memorial Arena Board of Management to eight and approve the amendment of Schedule 2 of the Relationship Framework for Boards of Management of Arenas to reflect that increase as follows: Schedule 2 - Larry Grossman Forest Hill Memorial Arena (340 Chaplin Crescent) B) Members of the Arena Board Subject to the City of Toronto Municipal Code, the Larry Grossman Forest Hill Memorial Arena Board shall be composed as follows: 1) Total number of full members: nine (9) 2) Composition: a) Councillor for Ward 8 b) 8 public members, including: i) one member nominated by the Forest Hill Hockey Association, as long as they remain a primary tenant in the premises; and ii) one member nominated by the Forest Hill Skating Club, as long as they remain a primary tenant in the premises.* c) one non-voting staff member from the Parks, Forestry and Recreation Division. * Primary Tenant for the purposes of this Schedule means an interest group that rents the highest or second-highest ice time hours at the arena. 3. City Council authorize the City Manager to make housekeeping updates to the Relationship Framework for Boards of Management of Arenas as required.
Staff recommendation as filed
The City Manager recommends that: 1. City Council approve the procedures by-law to govern the proceedings of the Board of Management of the Larry Grossman Forest Hill Memorial Arena in Attachment 1 of this report. 2. City Council increase the number of public members on the Larry Grossman Forest Hill Memorial Arena Board of Management to eight and approve the amendment of Schedule 2 of the Relationship Framework for Boards of Management of Arenas to reflect that increase as follows: Schedule 2 - Larry Grossman Forest Hill Memorial Arena (340 Chaplin Crescent) B) Members of the Arena Board Subject to the City of Toronto Municipal Code, the Larry Grossman Forest Hill Memorial Arena Board shall be composed as follows: 1) Total number of full members: nine (9) 2) Composition: a) Councillor for Ward 8 b) 8 public members, including: i) one member nominated by the Forest Hill Hockey Association, as long as they remain a primary tenant in the premises; and ii) one member nominated by the Forest Hill Skating Club, as long as they remain a primary tenant in the premises.* c) one non-voting staff member from the Parks, Forestry and Recreation Division. * Primary Tenant for the purposes of this Schedule means an interest group that rents the highest or second-highest ice time hours at the arena. 3. City Council authorize the City Manager to make housekeeping updates to the Relationship Framework for Boards of Management of Arenas as required.
EX8.2adopted
Capital Variance Report for the Six months Ended June 30, 2023
The purpose of this report is to provide City Council with the City of Toronto capital spending for the Six months period ended June 30, 2023, as well as the year-end projected expenditures to December 31, 2023. Furthermore, this report seeks Council's approval for in-year budget adjustments to the 2023 Adopted Capital Budget and Plan. Table 1 below summarizes the City's 2023 actual capital expenditures compared with the 2023 approved capital budget for the Six months period ended June 30, 2023 and the projected expenditures by December 31, 2023. Table 1: Capital Variance Summary Table 1 Corporate Capital Variance Summary for the Period Ended June 30, 2023 2023 Approved Budget* 2023 Q2 Actual Expenditures 2023 Projected YE Expenditures $M $M % $M % City Operations 2,651.6 658.1 24.8% 1,963.6 74.1% Agencies 1,735.3 541.2 31.2% 1,554.7 89.6% Tax Supported: 4,386.9 1,199.3 27.3% 3,518.3 80.2% Rate Supported: 1,562.3 378.7 24.2% 1,318.0 84.4% TOTAL 5,949.2 1,578.1 26.5% 4,836.3 81.3% *Note: Includes 2022 carry forward funding The City's actual capital spending through the first six months of 2023 is $1.578 billion or 26.5% of the Adopted Capital budget of the year. The projected spending rate is 81.3% by year-end based on submissions from City Programs and Agencies.
The Executive Committee recommends that: 1. City Council approve in-year budget adjustments to the 2023-2032 Adopted Capital Budget and Plan as detailed in Appendix 4 to the report (September 18, 2023) from the Interim Chief Financial Officer and Treasurer.
Staff recommendation as filed
The Interim Chief Financial Officer and Treasurer recommends that: 1. City Council approve in-year budget adjustments to the 2023-2032 Adopted Capital Budget and Plan as detailed in Appendix 4.
EX8.3adopted
Operating Variance Report for the Six Months Ended June 30, 2023
The purpose of this report is to provide City Council with the Operating Variance for the six months ended June 30, 2023 as well as projections to year-end. This report also requests City Council's approval for amendments to the 2023 Approved Operating Budget that have no impact on the City's Net Budget. In 2023, the City continues to experience significant financial impacts, both in the form of added costs and revenue losses as a direct result of the lasting impact of the COVID-19 pandemic. As a result, the 2023 Operating Budget was balanced based on the expectation of continued COVID-19 support funding from the Government of Canada and Province of Ontario with a total budget amount of $932.8 million. To date, $53.7 million in 2023 COVID-19 support funding has been committed specific to Public Health costs with an additional $4.5 million committed related to Seniors Services and Long Term Care. In addition to COVID-19 support funding, the City has generated $33.7 million in offsets associated with projected COVID-19 impacts compared to budgeted estimates, resulting in a $840.9 million remaining COVID-19 funding shortfall in 2023. Table 1 below details the budgeted 2023 City-wide COVID-19 related financial impacts against secured and assured COVID-19 support funding; and the resulting financial position that is reflected in the year-end variance projections: Table 1: 2023 Anticipated COVID-19 Financial Impacts COVID-19 Impacts ($Millions) 2023 Budget Committed Fed/Prov Funding Internal Offsets / Savings Remaining 2023 Shortfall Transit 366.4 366.4 Shelters 317.2 317.2 Other Municipal Pressures 161.9 4.5 157.4 Public Health 87.4 53.7 33.7 0 Total COVID-19 Impacts 932.8 58.2 33.7 840.9 Tax Supported Programs: The following table summarizes the projected year-end financial position of the City's Tax Supported Operations as of June 30, 2023. Table 2: Tax Supported Operating Variance Summary Variance ($M) Favourable / (Unfavourable) 2023 June YTD 2023 Year-End Projection Budget Actual Var Budget Actual Var Tax Supported Operating Variance Summary City Operations 1,465.1 1,467.4 (2.3) 3,066.6 3,081.1 (14.6) Agencies 1,475.3 1,461.8 13.5 2,899.3 2,851.5 47.8 Corporate Accounts (445.8) (216.4) (229.4) (1,057.8) (230.4) (827.4) Total 2,494.6 2,712.8 (218.3) 4,908.1 5,702.2 (794.1) Less Toronto Building (5.3) (14.5) 9.2 (16.1) (31.3) 15.1 Less City Planning 8.9 4.7 4.2 10.0 2.3 7.7 Total Variance-Excluding Toronto Building/City Planning 2,491.1 2,722.7 (231.6) 4,914.3 5,731.2 (816.9) % of Gross Budget -9.3% -16.6% Six Month Year-to-Date and Projected Year-End Spending Results: As noted in Table 2 above, for the six months ended June 30, 2023, Tax Supported Operations experienced an unfavourable net variance of $231.6 million or (9.3%) of planned expenditures adjusted for Toronto Building and City Planning. It is important to note that the June 30th experience is a snapshot in time and the year-end projection is based on current and expected future impacts. The continued impact of COVID-19 and any deviation from expectations to year end will impact variance projections. Any changes will be reflected in the third quarter, and year end variance report. For year-end, the City is projecting an unfavourable variance of $816.9 million or (16.6%) of the 2023 Gross Operating Budget, adjusted for Toronto Building and City Planning. The projected unfavourable variance results from: - $840.9 million COVID-19 funding shortfall; - $31.9 million projected unfavourable variance within Shelter Services attributed to the Refugee Response funding shortfall of $103.0 million; - $55.9 million projected favourable variance across all other divisions and agencies. Rate Supported Programs: Rate Supported Programs reported a favourable year-to-date net variance of $26.0 million. At year end, rate programs are projecting a favourable variance of $45.2M. Table 3: Rate Supported Operating Variance Summary Variance ($M) Favourable / (Unfavourable) 2023 June YTD 2023 Year-End Projection Budget Actual Var Budget Actual Var Solid Waste Management Services (6.7) (14.0) 7.3 0.0 (14.6) 14.6 Toronto Parking Authority (11.4) (21.2) 9.8 (25.4) (35.2) 9.8 Toronto Water (1.3) (10.3) 9.0 0.0 (20.8) 20.8 Total Variance (19.4) (45.5) 26.0 (25.4) (70.7) 45.2 The favourable year to date variance is driven by all three programs fairly evenly with expense savings in Solid Waste Management, and favourable revenue in Toronto Water. The year end is projecting similar drivers with Toronto Water, then Solid Waste showing the largest favourable variance. Rate Supported Programs are funded entirely by the user fees that are used to pay for the services provided and the infrastructure to deliver them. Solid Waste Management Services and Toronto Water's respective year-end surpluses, if any, must be transferred to the Wastewater and Water Stabilization Reserves and Waste Management Reserve Fund, respectively, to finance capital investments and ongoing capital repairs and maintenance.
The Executive Committee recommends that: 1. City Council approve the budget adjustments and any associated complement changes detailed in Appendix D to the report (September 18, 2023) from the Interim Chief Financial Officer and Treasurer to amend the 2023 Approved Operating Budget, with no impact on the Net Operating Budget of the City.
Staff recommendation as filed
The Interim Chief Financial Officer and Treasurer recommends that: 1. City Council approve the budget adjustments and any associated complement changes detailed in Appendix D to amend the 2023 Approved Operating Budget, with no impact on the Net Operating Budget of the City.
EX8.4forwarded without recommendation
Deferred Revenue Report at June 30, 2023
The City of Toronto (City) receives monies from external parties and is obligated to set these monies aside for specific purposes outlined in Provincial legislation or third party agreements. These monies may also be set aside for goods and services that will be provided in the future. In both instances, the receipt of these monies creates obligations for the City that must be settled at a future date. An example of such an obligation is the collection of development charges when building permits are issued. These development charges will contribute to the cost of growth-related infrastructure required to provide municipal services that support new development. When these monies are received, they are recognized on the City's Statement of Financial Position as a liability called Deferred Revenue. The deferred revenue amounts are recognized as earned revenue only when the committed investment is completed, and expenditures are recognized as tangible capital assets in the Statement of Financial Position or as operating expenses in the Statement of Operations and Accumulated Surplus. This report provides an update of deferred revenue balances at June 30, 2023, and earned revenue for the period ended June 30, 2023, which is included in the City's Statement of Operations and Accumulated Surplus. As at June 30, 2023, the City recognized $6,838.9 million in deferred revenues, increased by $1,311.6 million in monies received and reduced by $96.6 million in earned revenues as compared to the December 31, 2022 balance of $5,623.9 million. This balance represents accumulated deferred revenue balances, which reflect obligated investments not yet completed to support growth, or goods and/or service commitments that the City must deliver to third parties, not yet earned and recognized as revenue. Deferred revenues are fully committed based on contractual obligations to support growth-related infrastructure investments in the community, or other service or operational performance obligations. In particular, the City estimates that $22.7 billion of deferred revenues have been committed over the 2023-2032 period - this indicates that the City's commitments are 3.3 times greater than the amount of deferred revenues recognized as at June 30, 2023.
The Executive Committee forwards the Item to City Council without recommendation.
Staff recommendation as filed
The Interim Chief Financial Officer and Treasurer recommends that: 1. Executive Committee receive the Deferred Revenue Report at June 30, 2023 for information.
EX8.5adopted
City of Toronto Reserve and Reserve Fund Balances as at June 30, 2023
Reserves and Reserve Funds established by Toronto City Council (Council) are key in the financial management and operations of the City of Toronto (City). These funds are set aside to help offset future capital needs, future obligations such as employee expenses, fiscal pressures from ongoing programs and unforeseen costs or to offset revenue shortfalls, minimizing annual tax rate fluctuations. As an example, prudent financial management requires the City to retain a Tax Rate Stabilization Reserve balance as a contingency to address unanticipated and emergency events. The City has committed to maintaining a Tax Rate Stabilization Reserve balance of no less than 2% of annual property tax revenues for this purpose. Reserves and Reserve Funds are drawn upon to finance operating and capital expenditures as designated by Council; the contributions to, or draws from, Reserve and Reserve Funds represent a source or use of funds. Contributions to Reserves and Reserve Funds are not revenue earned by the City; similarly, draws are not expenses. Total Reserve and Reserve Funds are consolidated within the City's Accumulated Surplus position on the Consolidated Statement of Financial Position. These balances have accumulated over the last several years with half of the contributions made to address COVID-related financial challenges at the expense of contributions that otherwise would have supported the City's capital program. Outside of planned reserve contributions for specific uses, when possible, contributions may be made when there are excess cash inflows over budgeted amounts, when there are lower expenditures than budgeted or when there are timing impacts to commitments originally planned and approved. With the lasting impacts of the pandemic and the increased financial pressures on the City, these balances are being drawn down. The COVID-19 backstop is expected to be nearly depleted in 2023 and then fully depleted early in 2024. Based on current practices and the current budget there is no predictable source of funding to replenish the balances. This report provides 2023 activity to June 30, 2023, for the City's Reserves and Reserve Fund balances. Reserves and Reserve Funds balances as at June 30. 2023 totalled $5,663.0 million, an increase of $231.4 million over the December 31, 2022, balance. This change is the result of various deliberate contributions for capital investments in housing and capital infrastructure, and the proceeds from land sales credited directly to the land acquisition reserve fund, as authorized by Council. The majority of the City's reserve and reserve fund balances ($5,463.9 million, or 96.5%) are committed to future Council directed activities that include capital and operating expenditures and rate-based activities. Only the remaining balance of $199.1 million, or 3.5% of total reserves and reserve funds is uncommitted and available to respond to various unanticipated costs, stabilize various funding sources, including the tax base, or for emergency purposes such as extreme weather events. Of the $5.5 billion in committed reserve and reserve funds, there are approximately $15.4 billion in future commitments and obligations against the existing reserves and discretionary reserve fund balances, which are consistent with Council approved plans over the 2023-2032 capital planning period. These commitments and obligations are nearly 3 times greater than the current reserve and discretionary reserve fund balances, requiring continued reserve contributions to support planned expenditures. This report also requests Council approval for administrative amendments to the City of Toronto Municipal Code Chapter 227, Reserves and Reserve Funds ("Chapter 227"). This involves a request to merge the Doubtful Loan Guarantee Reserve into the Debt Servicing Reserve Fund, amend the purpose of the Debt Servicing Reserve Fund, and close the Doubtful Loan Guarantee Reserve.
The Executive Committee recommends that: 1. City Council consolidate the Doubtful Loan Guarantee Reserve in Appendix A, Schedule 1 of Toronto Municipal Code Chapter 227 with the Debt Servicing Reserve Fund in Appendix B, Schedule 7 of Toronto Municipal Code Chapter 227, the purpose of which is to mitigate the effects of the rising costs of capital financing, reducing the volatility of the City's annual debt service costs and to provide a source of funding for any shortfalls or defaults in interest and/or principal payments by an organization under which the City has provided a loan guarantee or a loan. 2. City Council close and delete the Doubtful Loan Guarantee Reserve from Appendix A, Schedule 1 in Toronto Municipal Code Chapter 227.
Staff recommendation as filed
The Interim Chief Financial Officer and Treasurer recommends that: 1. City Council consolidate the Doubtful Loan Guarantee Reserve in Appendix A, Schedule 1 of Toronto Municipal Code Chapter 227 with the Debt Servicing Reserve Fund in Appendix B, Schedule 7 of Toronto Municipal Code Chapter 227, the purpose of which is to mitigate the effects of the rising costs of capital financing, reducing the volatility of the City's annual debt service costs and to provide a source of funding for any shortfalls or defaults in interest and/or principal payments by an organization under which the City has provided a loan guarantee or a loan. 2. City Council close and delete the 'Doubtful Loan Guarantee Reserve' from Appendix A, Schedule 1 in Toronto Municipal Code Chapter 227.
EX8.6amended
Small Business Property Tax Subclass Review
At its meeting of November 9, 10 and 12, 2021 meeting, Toronto Council adopted, with amendments, Item EX27.7: Implementing a Small Business Property Tax Subclass . Council also approved the criteria and processes to identify eligible properties, as well as processes to address requests for reconsideration, appeals and other provisions related to the implementation and administration of the subclass. In its consideration of this item, Council also directed the Chief Financial Officer and Treasurer, in consultation with the City Solicitor, to report back in 2023 on: - the quantity, size and valuation of subclass-eligible versus overall commercial properties and a statement of inter-ward balancing of tax relief for the subclass; the implications of including all Business Improvement Areas to the geographic areas covered under the subclass; - developing additional criteria and/or an application-based system that would allow for strip malls, which have small businesses as tenants, to be eligible for inclusion in the subclass; and - developing an application-based system that would allow for additional small commercial properties which fall outside of the current eligibility criteria of the subclass to be included within the subclass In addition, at its June 8, 2022 meeting, in its consideration of Item EX33.5: Status of Small Business Property Tax Subclass Implementation , the Executive Committee directed the Chief Financial Officer and Treasurer, in consultation with the Chief Communications Officer, Strategic Public and Employee Communications and the General Manager, Economic Development and Culture, to develop a public awareness campaign on the tax reduction benefits of the small business property tax subclass specifically focusing on tenants in gross leases. In response to these directions and after conducting a program review, staff have examined mechanisms to better define the eligibility requirements of the subclass.
The Executive Committee recommends that: 1. City Council amend the definition of Eligible Property to exclude land that is classified within the commercial property tax class but that does not contain an affixed building or structure. 2. City Council amend the criteria for inclusion in the Small Business Property Tax Subclass to require that an eligible property must have a minimum current value assessment of $10,000, in addition to a maximum prescribed current value assessment of either $1,000,000 or $7,000,000, depending on the property's geographic location. 3. City Council request the Chief Financial Officer and Treasurer to: a. report to the Executive Committee before the end of 2023 on the feasibility and financial and tax rate implications of devising a means to allow property owners and business tenants of strip plaza-type properties (as defined) to qualify for the small business subclass tax rate reduction, effective for the 2024 taxation year; and b. take into account the financial and tax rate implications of including these additional properties within the small business subclass in determining final property tax rates for the commercial class for the 2024 taxation year. 4. City Council request the Minister of Finance to include an assessment of the appropriateness of using "highest and best use" as a valuation principle on their assessment of commercial properties, as opposed to using "current and actual use" in the Government of Ontario's review of the property assessment system deployed by the Municipal Property Assessment Corporation.
Staff recommendation as filed
The Interim Chief Financial Officer and Treasurer recommends that: 1. City Council amend the definition of Eligible Property to exclude land that is classified within the commercial property tax class but that does not contain an affixed building or structure. 2. City Council amend the criteria for inclusion in the Small Business Property Tax Subclass to require that an eligible property must have a minimum current value assessment of $10,000, in addition to a maximum prescribed current value assessment of either $1,000,000 or $7,000,000, depending on the property's geographic location.
EX8.7adopted
Vacant Home Tax: Status Update
City Council, at its meeting of December 15 - 17, 2021, considered item EX28.2 - Final Tax Design and Steps to Implement a Vacant Home Tax in Toronto and approved the implementation of a Vacant Home Tax (VHT), with direction to report back in the fourth quarter of 2023 with findings from the first year of tax collections as part of an annual reporting requirement. This report includes an update on the implementation of the VHT, learnings from other jurisdictions that have implemented a similar tax, and recommendations for required changes to the VHT program. This report also details the communication plan to promote awareness of the VHT from its approval in July 2021 to its implementation throughout 2022 and building towards 2023. In addition, it addresses the online declaration portal that is accessible using the property assessment roll number and unique customer number on the owner's tax bill or mailed VHT notice. The declaration portal for the 2023 Taxation Year is expected to open at the end of October/early November. As this was the first year of the Vacant Home Tax declaration period, there was compelling interest to provide property owners with a grace period to provide their declarations and help moderate the financial impact on property owners who are required to pay the tax. This resulted in City Council extending the filing deadline by four weeks and amending the payment schedule from a single instalment to three instalments. The declaration period was extended to February 28, 2023 and when the portal was closed, 2,336 property owners declared their residential units vacant, and 44,902 properties failed to provide a declaration and were deemed vacant at the time of billing. This represented approximately $283.7M of possible revenue. As of August 1, 2023, the number of properties deemed vacant has been reduced to 17,437, as declarations were received through the Notice of Complaint process. To date, the City has collected $54M in VHT, which is consistent with the estimated and budgeted revenues for 2023. By the end of February 2022, the City received approximately 95% compliance on 818,937 notices mailed, including 774,662 declarations and 2,336 declared vacant. City Council also amended the by-law to extend the deadline for the 2022 taxation year to February 28, 2023. Lessons learned from the first declaration period include various administrative improvements, which will be implemented for the 2023 declaration period. Staff are also recommending a new fee for failing to provide a declaration of occupancy status by declaration due effective January 1, 2024. As of August 1, 2023, 2,161 accounts are declared vacant with 17,437 deemed vacant. Both numbers are lower when compared to February 2022 and are expected to decrease as the number of declarations increases. Property owners are also able file a Notice of Complaint until April 15, 2024, along with a three-year period for audit activities. As such, actual revenues generated by VHT will not be finalized until all Notice of Complaints and audits for the taxation year is complete. As of August 1, 2023, the City has processed 24,641 of a total of 28,033 Notice of Complaints received, with audit activities for the 2022 taxation year to begin once onboarding of new staff is completed. The report also reviewed Vancouver's Empty Homes Tax, which was implemented in 2017. Toronto's VHT program was designed using similar elements and used lessons learned from Vancouver's experience, including the adoption of a self-declaration model, many of the same exemptions, and the administrative processes for filing a declaration, complaints, appeals and audit. The City of Ottawa also implemented a Vacant Unit Tax in 2022 and designed a program similar to Vancouver's model. As this is their first taxation year, data on Ottawa's Vacant Unit Tax is not publicly available at this time. One notable difference is in declaration requirements; property owners in Ottawa are required to submit a declaration for each unit within properties in the residential tax class with two to six units. The issue of multi-unit residential buildings was also deliberated at Executive Committee's consideration of EX7.1: Updated Long-Term Financial Plan on August 24, 2023, which was not included in Toronto's plan at implementation due to the complexities to bill and assess the appropriate value of each individual unit within a multi-unit residential property. Based on analysis, a change to include residential properties with two to six units in the VHT program would require the City to process and assess an additional 41,130 declarations without the benefit of an assessed unit value within the overall property. Staff are not recommending any changes in the VHT program to include residential properties with two to six units at this time. Following Council's request for analysis as part of the Updated Long-Term Financial Plan, this report also recommends increasing the tax rate from 1% to 3% of the Current Value Assessment (CVA) effective for the 2024 Taxation Year, in support of increasing housing supply.
The Executive Committee recommends that: 1. City Council approve the following changes to the Vacant Home Tax, effective for the vacancies occurring in the 2023 Taxation Year unless specified otherwise, and amend City of Toronto Municipal Code Chapter 778, Taxation, Vacant Home Tax, accordingly: a. change the payment due dates to the 15th of May, June and July, from the 1st of each of those months; b. change the definition of current value assessment (CVA) to reference the current value assessment of the Residential Unit, as shown on the most recently returned assessment roll for the Taxation Year, rather than as of the Payment Date; c. by clarifying that six months means 183 days for the purposes of determining vacancy, so as to avoid confusion regarding longer and shorter months; d. by expanding the definition of Tenant to include a business tenant, to account for situations where a property is assessed in the Residential Tax class, but is occupied by a tenant and operating as a business; e. by adding a new exemption for newly built or constructed housing inventory that is vacant, which exemption applies for up to two (2) consecutive taxation years; f. reduce the notice of complaint period to the last business day in the year of the Payment Date from the 10th business day of April of the following year; g. by extending the declaration deadline to the last business day of February of the year following the Taxation Year in respect of which the Declaration is made; h. change the requirement for the exemption for repairs and renovations from obtaining an opinion from the Chief Building Official and Executive Director, Toronto Building to a requirement that repairs or renovations are being actively carried out without unnecessary delay; and i. increase the tax rate for vacant properties from one (1) percent to three (3) percent effective for vacancies occurring in the 2024 Taxation Year. 2. City Council amend City of Toronto Municipal Code Chapter 441, Fees And Charges, Appendix C, Schedule 5, Revenue Services, effective January 1, 2024 to include a new fee for failing to provide a declaration of occupancy status by the declaration due date; the fee is to be set at $21.24 per taxation year, effective for the 2023 Taxation Year, and approved for annual automatic inflationary adjustment.
Staff recommendation as filed
The Interim Chief Financial Officer and Treasurer recommends that: 1. City Council approve the following changes to the Vacant Home Tax, effective for the vacancies occurring in the 2023 Taxation Year unless specified otherwise, and amend City of Toronto Municipal Code Chapter 778, Taxation, Vacant Home Tax, accordingly: a. Change the payment due dates to the 15th of May, June and July, from the 1st of each of those months. b. Change the definition of current value assessment (CVA) to reference the current value assessment of the Residential Unit, as shown on the most recently returned assessment roll for the Taxation Year, rather than as of the Payment Date. c. By clarifying that six months means 183 days for the purposes of determining vacancy, so as to avoid confusion regarding longer and shorter months. d. By expanding the definition of Tenant to include a business tenant, to account for situations where a property is assessed in the Residential Tax class, but is occupied by a tenant and operating as a business. e. By adding a new exemption for newly built or constructed housing inventory that is vacant, which exemption applies for up to two (2) consecutive taxation years. f. Reduce the notice of complaint period to the last business day in the year of the Payment Date from the 10th business day of April of the following year. g. By extending the declaration deadline to the last business day of February of the year following the Taxation Year in respect of which the Declaration is made. h. Change the requirement for the exemption for repairs and renovations from obtaining an opinion from the Chief Building Official to a requirement that repairs or renovations are being actively carried out without unnecessary delay. i. Increase the tax rate for vacant properties from one (1) percent to three (3) percent effective for vacancies occurring in the 2024 Taxation Year. 2. City Council amend City of Toronto Municipal Code Chapter 441, Fees And Charges, Appendix C, Schedule 5, Revenue Services, effective January 1, 2024 to include a new fee for failing to provide a declaration of occupancy status by the declaration due date. The fee is to be set at $21.24 per taxation year, effective for the 2023 Taxation Year, and approved for annual automatic inflationary adjustment.
EX8.8amended
ConnectTO Program Update: City Assets for Efficiency and Connectivity
In January 2021, City Council adopted the "Affordable Internet Connectivity for All - ConnectTO" report, which outlined a program focusing on bridging the digital divide and improving connectivity for all Toronto residents. This report is a progress update on the program, focusing centrally on its expansion of public Wi-Fi across the City. This report seeks Council's continued support to increase digital equity through the ConnectTO program, as well as providing updates on the next phase of implementation, focused on leveraging City assets for efficiency and connectivity, such as free public Wi-Fi and connectivity through partnerships with Agencies and Corporations. Since the previous report to Council, the ConnectTO program has continued to take action based on data and research and per Council's mandate to centralize and lead the City's connectivity equity efforts, including: · Access to City and other online services has increased through the deployment of free public Wi-Fi at: - 74 community recreation centres, in partnership with Parks, Forestry and Recreation Division; - Eight housing facilities' common areas, in partnership with Toronto Community Housing Corporation; and - Free public Wi-Fi in the St. Lawrence Market Complex, including St. Lawrence Hall; - Continued partnerships with Higher Education Institutions (HEIs) to research and analyse digital access, including impact of the Digital Canopy initiative (see Attachment 1); · Engaged in external legal review on of models to leverage City assets to bridge the digital divide; · Continued productive dialogue and leadership with other big cities coast to coast and with the Federation of Canadian Municipalities (FCM), seeking alignment on connectivity priorities (see Attachment 2); and · Engaged a consultant to determine which regional models might exist to collaborate with Greater Toronto and Hamilton Area (GTHA) partners to meet municipal telecommunications needs (details are included in Attachment 2). Building on existing work, staff recommend the development of a Council-directed City of Toronto Wi-Fi strategy, which would aim to further increase free public Wi-Fi access for residents and visitors (Recommendation 1). This strategy would be guided by a public consultation process and the principles of digital equity, universal accessibility, security and transparency, and community safety. Providing public Wi-Fi in City facilities and public spaces - meeting resident and visitor expectations - would represent an upgrading of the City's digital offering to meet Canadian and North American municipalities' long-standing standards. The impact of this and of ConnectTO's other projects detailed below is key because we know that digital access and affordability barriers correlate to underlying issues of social equity. Low-income, racialized, and elderly communities have fewer options for reliable broadband access available to them. Council's continued support for the ConnectTO program overall will allow the City to take important steps to improve digital equity in the City of Toronto. Research shows that, in Toronto, digital access and affordability barriers correlate to underlying issues of social equity; with low-income, racialized, and elderly communities having fewer options for reliable broadband access available to them. Council's continued support for the ConnectTO program overall will allow the City to take important steps to improve digital equity in the City of Toronto. Additionally and as directed by Council on July 19, 2022, this report also includes Attachment 3 which reviews the full cost of the July 8, 2022 Rogers outage to Toronto's economy, City services, and functions that were disrupted. Social Development, Finance and Administration, Toronto Public Health, Economic Development and Culture, Parks, Forestry and Recreation, Toronto Emergency Management, Transportation Services, Corporate Real Estate Management, Legal Services, and the City Manager's Office were consulted in the preparation of this report. In addition, Toronto Community Housing, Toronto Public Library, and CreateTO were consulted on this report.
The Executive Committee recommend that: 1. City Council direct the Chief Technology Officer to consult with the technology community, anti-poverty groups, those with lived experience in the digital divide including Indigenous, Black, and racialized groups, and potential end users in developing an expanded Toronto public Wi-Fi strategy, with a focus to bridge the digital divide and to promote economic development through connectivity modernization. 2. City Council direct the Chief Technology Officer to leverage the Technology Strategic Partnership Roundtable with Agency and Corporation technology leaders to: a. explore potential utilization of all City, agency, and corporation network assets to deliver efficient and cost-effective services; and b. ensure, as far as possible, that all new developments, builds, major revitalizations, and upgrades in City-owned facilities assess the inclusion of City-owned in-building wiring and fibre connectivity infrastructure, and use City-defined standards and specifications. 3. City Council direct the Chief Technology Officer to continue intergovernmental collaborations and City Council authorize the Chief Technology Officer to negotiate, enter into and execute any agreements with, and receive funds from or pay funds to other public entities and levels of government with which staff may partner in order to promote regional and other collaboration for more efficient use of public assets, that may be necessary to carry out and implement City Council's decision, on terms and conditions satisfactory to the Chief Technology Officer, and in a form satisfactory to the City Solicitor. 4. City Council request the Chief Technology Officer to report back to the Executive Committee in the second quarter of 2025 to provide a further progress update on the ConnectTO program.. 5. City Council direct the Chief Technology Officer, in consultation with the General Manager, Economic Development and Culture, the Executive Director, Social Development, Finance and Administration, the General Manager, Transportation Services, the Executive Director, Corporate Real Estate Management, the Chief Engineer and Executive Director, Engineering and Construction Services, the Chief Executive Officer, Toronto Transit Commission, the Chief Librarian, Toronto Public Library, the Chief Executive Officer, Toronto Hydro, the Chief Executive Officer, Toronto Community Housing Corporation, the President, Toronto Parking Authority, and the Chief Executive Officer, CreateTO, to develop a framework and options to optimize network digital infrastructure across City-owned and/or -developed facilities.
Staff recommendation as filed
The Deputy City Manager, Corporate Services, and the Chief Technology Officer recommend that: 1. City Council direct the Chief Technology Officer, Technology Services, to consult with the technology community, anti-poverty groups, those with lived experience in the digital divide including Indigenous, Black, and racialized groups, and potential end users in developing an expanded Toronto public Wi-Fi strategy, with a focus to bridge the digital divide and to promote economic development through connectivity modernization. 2. City Council direct the Chief Technology Officer, Technology Services, to leverage the Technology Strategic Partnership Roundtable with Agency and Corporation technology leaders to: a. Explore potential utilization of all City, agency, and corporation network assets to deliver efficient and cost-effective services; and b. Ensure, as far as possible, that all new developments, builds, major revitalizations, and upgrades in City-owned facilities assess the inclusion of City-owned in-building wiring and fibre connectivity infrastructure, and use City-defined standards and specifications. 3. City Council direct the Chief Technology Officer, Technology Services, to continue intergovernmental collaborations, and authorize the Chief Technology Officer to negotiate, enter into and execute any agreements with, and receive funds from or pay funds to other public entities and levels of government with which staff may partner in order to promote regional and other collaboration for more efficient use of public assets, that may be necessary to carry out and implement the recommendations in this report, on terms and conditions satisfactory to the Chief Technology Officer, and in a form satisfactory to the City Solicitor. 4. City Council request the Chief Technology Officer, Technology Services to report back to the Executive Committee in 2025 to provide a further progress update on the ConnectTO program.
EX8.9adopted
Wheel-Trans Service Model Update - Accessibility Feedback
At its meeting on September 5, 2023, the Toronto Accessibility Advisory Committee considered item DI2.1 and made a recommendation to Council. Summary from the Toronto Accessibility Advisory Committee: Toronto Transit Commission staff will deliver a presentation to the Toronto Accessibility Advisory Committee regarding Wheel-Trans service. Specifically, the presentation addresses the following: Service planning changes that are being made to the Toronto Transit Commission's Wheel-Trans Service, including: a. rationale; b. equity analysis and consultation process; c. status of the re-registration process and how barriers to re-registration have been addressed; and d. comparison of projected financial costs of operating Wheel-Trans under Family of Services and the previous Wheel-Trans service model.
The Executive Committee recommends that: 1. City Council request the Toronto Transit Commission Board to request the Chief Executive Officer, Toronto Transit Commission to: a. consult the Toronto Transit Commission's Advisory Committee on Accessible Transit and community organizations serving people with disabilities, on ways to improve awareness and education around Wheel Trans registration as well as identifying potential supports and registration assistance for riders for whom English is a second language or who are not able to complete registration forms online; b. engage in a new round of consultations with the Advisory Committee on Accessible Transit, people with disabilities and community-based organizations that provide support service for people with disabilities in order to inform any necessary changes to and the implementation of Family of Services, including safety concerns, equity and the impact of Toronto Transit Commission crowding as service demands have increased and number of people with disabilities grows; c. examine the feasibility, including cost estimates and implementation timelines, of having customers service agents at: 1. all Toronto Transit Commission stations; as well as 2. all stations that are identified as accessible connection location to subways under the Toronto Transit Commission's Family of Service to ensure safety of Wheel Trans riders and equitable access to subway vehicles; d. report back findings to the Advisory Committee on Accessible Transit and the Toronto Accessibility Advisory Committee in the first quarter of 2024 and the Toronto Transit Commission Board in the second quarter of 2024; e. direct the Chief Executive Officer, Toronto Transit Commission to attend and address the above-mentioned Toronto Accessibility Advisory Committee meeting in 2024; and f. undertake consultations and incorporate the feedback from the consultations, prior to Family of Services becoming mandatory.
Staff recommendation as filed
The Toronto Accessibility Advisory Committee recommends that: 1. City Council request the Toronto Transit Commission Board to request the Chief Executive Officer, Toronto Transit Commission to: a. consult the Toronto Transit Commission's Advisory Committee on Accessible Transit and community organizations serving people with disabilities, on ways to improve awareness and education around Wheel Trans registration as well as identifying potential supports and registration assistance for riders for whom English is a second language or who are not able to complete registration forms online; b. engage in a new round of consultations with the Advisory Committee on Accessible Transit, people with disabilities and community-based organizations that provide support service for people with disabilities in order to inform any necessary changes to and the implementation of Family of Services (FOS), including safety concerns, equity, and the impact of Toronto Transit Commission crowding as service demands have increased and number of people with disabilities grows; c. examine the feasibility, including cost estimates and implementation timelines, of having customers service agents at: 1. all Toronto Transit Commission stations; as well as 2. all stations that are identified as accessible connection location to subways under the Toronto Transit Commission's Family of Service to ensure safety of Wheel Trans riders and equitable access to subway vehicles; d. report back findings to Advisory Committee on Accessible Transit and Toronto Accessibility Advisory Committee in the first quarter of 2024 and the Toronto Transit Commission Board in the second quarter of 2024; e. direct the Chief Executive Officer, Toronto Transit Commission to attend and address the above-mentioned Toronto Accessibility Advisory Committee meeting in 2024; and f. undertake consultations and incorporate the feedback from the consultations, prior to Family of Services becoming mandatory.
EX8.10adopted
Federation of Canadian Municipalities Board of Directors Meeting September 5-15, 2023
This month's Federation of Canadian Municipalities meetings, originally planned to be held in person in Yellowknife, Northwest Territories, were conducted virtually due to unprecedented wildfires. We would like to express our recognition of the devastating effects of these wildfires on local communities in the Northwest Territories. The fires resulted in displacement and the loss of essential resources, and we commend the tireless efforts of officials and community members in their endeavors to rebuild their communities. Considering these circumstances, the Federation of Canadian Municipalities has adopted a motion supporting the Canadian Wildland Fire Prevention and Mitigation Strategy and is expanding investments in the Disaster Mitigation Adaptation Fund to provide assistance to affected communities. Furthermore, I would like to extend my gratitude to the President of the Federation of Canadian Municipalities, Scott Pearce, for his advocacy in fostering discussions among all levels of government regarding the need to link municipal revenue with population and economic growth through the Municipal Growth Framework. Recognizing the limitations of the current municipal framework in accommodating resource expansion and infrastructure funding, the Federation of Canadian Municipalities is committed to addressing key considerations related to infrastructure funding, municipal responsibilities, housing needs, emissions reduction technology, and community resilience. Additional information can be found in the resources provided by the FCM Board of Directors, who have issued a national call for a new Municipal Growth Framework. FCM issued two statements following our meetings: a wrap-up news release on the work of our Board these past two weeks , including details on passed resolutions; and one on our call for a new Municipal Growth Framework . In my capacity as a representative of the City of Toronto, I have had the privilege of serving on both the Community Safety and Crime Prevention Committee and the Social-Economic Development Committee. Additionally, I attended the Committee of the Whole and the Board of Directors meetings. This month's Federation of Canadian Municipalities meetings emphasized the importance of substantial investments and infrastructure changes at all levels of government to benefit local communities.
The Executive Committee recommends that: 1. City Council receive the following information from the Federation of Canadian Municipalities Committee and Board of Directors meetings held from September 5 to 15, 2023: a. the Canadian Wildland Fire Prevention and Mitigation Strategy, which proposes an increase in funds for the Disaster Mitigation Adaptation Fund; and b. the Municipal Growth Framework; and acknowledge the significant impact of wildfires on local communities in the Northwest Territories.
Staff recommendation as filed
Councillor Paul Ainslie recommends that: 1. City Council receive the following information from the Federation of Canadian Municipalities Committee and Board of Directors meetings held from September 5 to 15, 2023: a. the Canadian Wildland Fire Prevention and Mitigation Strategy, which proposes an increase in funds for the Disaster Mitigation Adaptation Fund; and b. the Municipal Growth Framework; and acknowledge the significant impact of wildfires on local communities in the Northwest Territories.