2007 BMA Report - Thunder Bay

Municipal Study 2007
Table of Contents
PAGE
TAB NUMBER DESCRIPTION
EXECUTIVE SUMMARY
1 1 INTRODUCTION
2 6 MUNICIPAL PROFILE
• Population Statistics (1996-estimated 2006)
•% of Dwellings Built Before and After 1986 (NEW)
• % of Dwellings Requiring Major Repair (NEW)
• Land Area and Density
• Assessment Per Capita
• Change in Unweighted Assessment 2004-2007
• Assessment Composition By Class
• Consolidated Unweighted Assessment (Residential vs. Non-Residential)
• Shift in Tax Burden—Unweighted to Weighted Residential Assessment
• Building Permit Values/Activity
3 43 MUNICIPAL FINANCIAL INDICATORS

• Net Municipal Levy Per Capita
• Net Municipal Levy (Upper Tier, Lower Tier and Single Tier Splits) (NEW)
• Net Municipal Levy Per $100,000 of Assessment
• Reserves as a % of Total Expenditures
• Reserves as a % of Total Expenditures (Excluding Water/Sewer)
• Water Reserves as a % of Water Expenditures
• Sanitary Reserves as a % of Sanitary Expenditures
• Reserves (Excluding Water/Sewer) as a % of Taxation and sorted by Location
• Debt Charges as a % of Total Expenditures
• Debt Charges as a % of Total Expenditures (Excluding Water/sewer)
• Water Debt Charges as a % of Water Expenditures
• Sanitary Sewer Debt Charges as a % of Sanitary Sewer Expenditures
• Debt Charges as a % of Taxation
• Outstanding Debt to Reserve Ratio
• Water Debt to Water Reserve Ratio (NEW)
• Sewer Debt to Sewer Reserve Ratio (NEW)
• Debt and Reserves Per Capita
• Debt Outstanding and Unfinanced Capital Per Unweighted Assessment (NEW)
• Financial Position (NEW)
• Taxes Receivable as a % of Tax Levies and sorted by Location
371
Table of Contents (cont’d)

PAGE
4 90 Revenue and Expenditure Analysis & MPMPs

• Fire—Net Expenditures Per Capita and MPMP
• Police—Net Expenditures Per $100,000 CVA and MPMP
• POA—Net Expenditures Per Capita
• Roadways—Net Expenditures Per Capita and MPMP
• Winter Control—Net Expenditures Per Capita and MPMP
• Transit—Net Expenditures Per Capita and MPMP
• Parking—Net Expenditures Per Capita
• Sanitary Sewer—MPMP
• Storm—Net Expenditures Per Capita and MPMP
• Water—MPMP
• Waste Collection—Net Expenditures Per Capita and MPMP
• Waste Disposal—Net Expenditures Per Capita and MPMP
• Recycling—Net Expenditures Per Capita and MPMP
• Public Health—Net Expenditures Per Capita and MPMP
• Ambulance—Net Expenditures Per Capita
• Cemeteries—Net Expenditures Per Capita
• General Assistance—Net Expenditures Per Capita
• Assistance to the Aged—Net Expenditures Per Capita
• Child Care—Net Expenditures Per Capita
• Social Housing—Net Expenditures Per Capita
• Parks—Net Expenditures Per Capita
• Recreation Programming—Net Expenditures Per Capita and MPMP
• Recreation Facilities Golf, Marina, Ski Hill Expenditures Per Capita
• Recreation Facilities Other Expenditures Per Capita
• Recreation Programming and Facilities (Combined)—Net Expenditures Per Capita
• Library—Net Expenditures Per Capita and MPMP
• Cultural Services Expenditures Per Capita
• Planning and Zoning—Net Expenditures Per Capita
• Commercial and Industrial—Net Expenditures Per Capita
372
Table of Contents (cont’d)

PAGE
5 141 Select User Fees and Revenue Information

• Development Charges
• Building Permit Fees
• Commercial Solid Waste Tipping Fees
• Transit Fares
• Ontario Unconditional Grants--Ontario Municipal Partnership Grant (OMPF)
• Ontario and Canada Conditional Grants
• Licencing, Permits & Rents etc. Per Capita
• Penalties & Interest on Taxes and Other Fine Revenues per Capita
• Investment Income Revenue
• Gaming and Casino Revenues Per Capita
• Contributions from Reserves, Reserve Funds
• Revenues From Government Business Enterprise
6 169 TAX POLICIES

• Comparison of Tax Ratios
• Delegation
• Summary of Optional Classes
• Summary of Tax Policies
7 178 COMPARISON OF RELATIVE TAXES

• Residential
• Multi-Residential
• Commercial
• Industrial
• Farmland
8 305 COMPARISON OF WATER/SEWER COSTS
9 318 TAXES AS A % OF INCOME
10 329 ECONOMIC DEVELOPMENT PROGRAMS

• Municipal Land Assembly
• Downtown Retention & Expansion Programs
• Downtown/Area Specific Programs
• Brownfield Redevelopment
• Industrial Parks (NEW)
373
EXECUTIVE SUMMARY—CITY OF THUNDER BAY

This section of the report encompasses economic and demographic characteristics that effect
community demands, such as demands for public safety, capital improvements and social services.
The following provides some of the key municipal profile statistics. The results have been presented
to show a comparison to the overall survey average of 79 Ontario municipalities as well as a
comparison to the average within the geographic location.
Population & Thunder Survey North

Growth Bay Average Average
Profile
2001-2006 Population Increase 0.1% 9.0% 0.6%
2006 Building Permit Activity per Capita 825.1237 $ 2,183 $ 1,092
Dwelling & Thunder Survey North

Density Bay Average Average
Profile % Dwellings Requiring Major Repair 7.1% 6.0% 7.6%
% Dwellings Constructed Before 1986 83% 65% 83%
Population Density per sq. km. 333 630 181
Assessment Thunder Survey North

Profile Bay Average Average
2007 Unweighted Taxable Assessment Per Capita $ 58,016 $ 97,261 $ 52,686
% of Residential Assessment 78.8% 85.7% 79.5%
% of Non-Residential Assessment 21.2% 14.3% 20.5%
Changes in community needs and resources are interrelated in a continuous, cumulative cycle of
cause and effect. For example, a decrease in population decreases the demand for housing and
causes a corresponding decline in the market value of housing. A gradually increasing population
trend is generally considered favorable. Another growth related indicator is the building permit activity.
Changes in building activity impact other factors such as the employment base, income, and property
values. Information on the condition of dwellings in a municipality provides a general indication of age
of the municipality, the infrastructure and the mix of new versus older growth.
Population density indicates the number of residents living in an area (usually measured by square
kilometre). Density readings can lend insight into the age of a city, growth patterns, zoning practices,
new development opportunities, the level of multi-family unit housing, whether a municipality may be
reaching build-out, as well as service and infrastructure needs.
Assessment per capita statistics have been included to provide an indication of the “richness” of
assessment base in each municipality. Assessment composition has also been included to provide an
understanding of the mix of assessment.
Executive Summary
1
Financial Indicators 2007 Net Municipal Levy Thunder Survey

Bay Average
Levy Per Capita Net Municipal Levy per Capita $ 1,216 $ 1,121
Net Municipal Levy per $100,000 CVA $ 2,096 $ 1,270
In order to better understand the relative tax position for a municipality, another measure that has
been included in the study is a comparison of net municipal levies on a per capita basis. This
measure indicates the total net municipal levy to provide services to the municipality. Net levy per
$100,000 of assessment provides a measure of the burden on properties with the same assessed
value. This analysis does not indicate value for money or the effectiveness in meeting community
objectives which varies from municipality to municipality.
Expenditures Per Capita

Thunder Survey
Costs will vary significantly
2006 FIRs and MPMPs Bay Average
based on a number of Fire per Capita $ 178 $ 111
factors including but not Police per capita (MPMP) $ 249 $ 220
limited to: Roadways Operating Costs per Lane Km (MPMP) $ 781 $ 2,065
• Size of municipality Winter Control Operating Costs per Lane Km (MPMP) $ 1,266 $ 1,371
Transit per Capita $ 69 $ 52
and mix of urban and
Parking per Capita $ 6 $ 6
rural coverage Storm Sewer per Capita $ 6 $ 13
• Service levels Waste Collection per Capita $ 29 $ 16
• How the service is Waste Disposal per Capita $ (8) $ 17
provided Recycling per Capita $ 9 $ 17
• Geographical factors Public Health per Capita $ 29 $ 24
Ambulance Services per Capita $ 52 $ 52
• Accounting and Cemeteries per Capita $ 3 $ 4
reporting practices General Assistance per capita $ 175 $ 144
Assistance to Aged per Capita $ 106 $ 20
It is important to review
Social Housing per capita $ 74 $ 81
trends overtime to Library per Capita $ 43 $ 36
determine how costs are Cultural Services per Capita $ 21 $ 10
growing compared with Planning per Capita $ 11 $ 19
revenue growth. Parks, Recreation & Facilities Operating Costs per Capita (MPMP) $ 163 $ 121
Commercial and Industrial $ 62 $ 25
Municipal Revenues Survey

Revenues determine a municipality’s capacity to Tax Rates Thunder Bay Average
provide services. Under ideal conditions Residential - Municipal 1.6152% 1.1409%
Multi-Residential - Municipal 4.4257% 2.2821%
revenues would grow at a rate equal to or Commercial Residual - Municipal 3.1541% 1.9101%
greater than the combined effects of inflation Standard Industrial - Municipal 3.9250% 2.5719%
and expenditures. A municipality’s largest Large Industrial - Municipal 4.2440% 2.7244%
source of revenues are from taxation. The
Residential - Education 0.2640% 0.2640%
following is a comparison of the rates within the
Multi-Residential - Education 0.2640% 0.2640%
survey. It should be noted that a comparison of Commercial Residual - Education 2.5751% 1.7042%
the tax rate in isolation does not reflect the Standard Industrial - Education 3.3377% 2.2574%
relative tax burden for various properties within Large Industrial - Education 3.6089% 2.3568%
the municipality. Comparisons of relative tax
Residential - Total 1.8792% 1.4049%
burden, as will be shown later in the report must
Multi-Residential - Total 4.6897% 2.5461%
also consider the assessments within a Commercial Residual - Total 5.7292% 3.6143%
municipality for comparable properties. Standard Industrial - Total 7.2627% 4.8298%
Large Industrial - Total 7.8529% 5.0816%
Executive Summary
2
Select User Fee & Revenue Information Thunder Survey

The table to the right Bay Average
provides a 2007 Building Permits Fees on Residential Home 1,800 sq.ft $ 1,350 $ 1,527
comparison of some Solid Waste $ 40 $ 76
additional revenue Licenses, Permits, Rents per Capita $ 13 $ 42
sources on a per Gaming & Casino Revenues per Capita $ 22 $ 29
capita basis as well as OMPF Grants per Capita $ 240 $ 61
a comparison of Canadian Conditional Grants per Capita $ 40 $ 12
building permit fees Ontario Conditional Grants per Capita $ 585 $ 185
on a residential home. Investment Income per Capita $ 14 $ 24
Contributions from Reserves and Reserve Funds per Capita $ 114 $ 56
Penalties, Interest & Fine Revenues $ 24 $ 19
Reserve Analysis Thunder Survey

Reserves Bay Average
Reserves as a % Total Expenditures 35.5% 41.9%
Reserves as a % Total Expenditures (Excluding Water/Sewer) 26.4% 43.1%
Reserves as a % Total Taxation (Excluding Water/Sewer) 61.3% 73.1%
Reserves per Capita $ 1,134 $ 718
Reserves are a critical component of a municipality’s long-term financing plan. The purpose for
maintaining reserves is to:
• Provide stability of tax rates in the face of variable and uncontrollable factors
• Provide financing for one-time or short term requirements
• Make provisions for replacements/acquisitions of assets/infrastructure
• Provide a source of internal financing
• Ensure adequate cash flows
• Provide flexibility to manage debt levels and protect the municipality’s financial position
• Provide for future liabilities incurred in the current year but paid for in the future
Debt
Thunder Survey
Debt Analysis
Bay Average
Debt Charges as a % of Expenditures 7.5% 4.4%
Debt Charges as a % of Expenditures (Excluding Water/Sewer) 5.7% 3.8%
Debt as a % of Taxation (Excluding Water/Sewer) 13.2% 6.5%
Debt Per Capita $ 2,016 $ 510
Debt Outstanding / Unweighted Assessment $ 3,474 $ 721
An examination of a municipality’s debt, particularly over time can reveal the municipality’s:
• Reliance on debt to finance infrastructure
• Expenditure flexibility (due to fixed costs in the form of debt)
• The amount of additional debt a municipality can absorb
Executive Summary
3
Debt to Reserve Ratio
Municipal credit rating agencies recommend a debt to reserve ratio of 1.0, in other words, for every $1
in debt there should be $1 in reserves.
Thunder Survey
Debt Analysis
Bay Average
Debt to Reserve Ratio 1.8 0.9
Taxes Receivable
Every year, a percentage of property owners is unable to pay property taxes. If this percentage
increases over time, it may indicate an overall decline in the municipality’s economic health.
Additionally, as uncollected property taxes rise, liquidity decreases. If the percentage of uncollected
property taxes increases, the municipality should try to identify the causes and devise action
strategies
Thunder Survey
Bay Average
Taxes Receivable as a % of Tax Levies 7.8% 6.0%
Financial Position
A municipality’s financial position is defined as the total fund balances including equity in business
government enterprises less the amount to be recovered in future years associated with long term
liabilities. A comparison was made of each municipality’s overall financial position (assets less
liabilities). This is calculated as follows:
♦ Accumulated net revenue or deficit of the operating fund—this is the current year’s operating
surplus or deficit
♦ Plus the capital fund position—this is the surplus or deficit in the capital fund
♦ Plus the reserves and discretionary reserve funds—this does not include obligatory reserve
funds such as DCs and park dedication which must be used for specific purposes
♦ Plus equity in business enterprises—this is the municipality’s share in hydro operations.
♦ Less long term liabilities—this is the debt outstanding
♦ Less post employment benefits—this includes accumulated sick leave, vacation pay and WSIB
claims
The following table provides a comparison of the financial position per capita against the total survey
average. A comparison of the change in financial position over time will assist in understanding the
trend within the municipality.
Thunder Survey
Bay Average
Financial Position per Capita $ (636) $ 306
Executive Summary
4
Taxes and Comparison of Relative Taxes
The purpose of this section of the report is to undertake “like” property comparisons across each
municipality and across various property types. In total, 11 property types were defined based on
those property types that were of most interest to the participating municipalities. There are many
reasons for differences in relative tax burdens across municipalities and across property classes.
These include, but are not limited, to the following:
• The values of like properties varies significantly across municipalities
• The tax burden within a municipality varies based on the tax ratios used. As such, it is
possible for a municipality to have a relative low tax burden in a particular class of property
and a relatively high tax burden in another class
• The use of optional classes
• Non-uniform education tax rates in the non-residential classes
• Level of service provided and the associated costs
• Extent to which a municipality employs user fees
• Access to other sources of revenues such as dividends from hydro utilities, gaming &
casino revenues
Average
Within Location
Thunder Survey Population Group
Bay Average Range Average
100,000 + North
Detached Bungalow
Property Taxes $ 2,777 $ 2,750 $ 3,014 $ 2,480
Senior Executive
Property Taxes $ 5,910 $ 5,038 $ 5,328 $ 5,052
Walk Up Apartment per unit
Property Taxes $ 1,315 $ 1,312 $ 1,499 $ 1,104
Mid/High Rise per unit
Property Taxes $ 1,809 $ 1,469 $ 1,572 $ 1,362
Office Building /sq. ft.
Property Taxes $ 5.01 $ 2.94 $ 3.51 $ 3.16
Neighbourhood Shopping /sq. ft.
Property Taxes $ 4.95 $ 3.43 $ 4.16 $ 3.45
Hotels /Suite
Property Taxes $ 2,945 $ 2,029 $ 2,220 $ 2,439
Motels /Suite
Property Taxes $ 1,683 $ 1,347 $ 1,477 $ 1,491
Industrial Standard /sq.ft
Property Taxes $ 2.39 $ 1.91 $ 2.28 $ 2.04
Industrial Large sq.ft
Property Taxes $ 1.86 $ 1.35 $ 1.44 $ 1.97
Industrial Vacant Land per acre
Property Taxes $ 4,243 $ 2,969 $ 4,397 $ 1,919
Executive Summary
5
Comparison of Water and Sewer User Costs
A comparison was made of water/sewer costs in Thunder Survey

each municipality. In order to put into perspective Water/Sewer Bay Average
the impact of water/sewer costs on the overall Residential - 300 m3 $ 560 $ 700
burden to a property owner, typical consumptions
Commercial - 10,000 m3 $ 8,436 $ 18,598
were estimated for property types that followed
predictable patterns. The following table summarizes Industrial - 30,000 m3 $ 25,260 $ 54,745
the costs in the municipality for water and sewer on Industrial - 100,000 m3 $ 84,141 $ 176,558
typical annual consumption against the overall
survey average. Industrial - 500,000 m3 $ 420,605 $ 874,665
Industrial - 1,000,000 m3 $ 841,185 $ 1,724,486
Taxes as a % of Income
This section of the report provides a comparison of the availability of gross household income to fund
municipal services on a typical household. This provides a measure of affordability within each
community.
Thunder Survey North

Bay Average Average
Property Taxes as a % of Household Income 3.8% 3.2% N/A
Water/Sewer + Taxes as a % of Household Income 4.7% 4.2% 5.0%
Next Steps—Trend Analysis
For municipalities participating in the study for a number of years, there is the ability to undertake a
trend analysis. A trend analysis offers several advantages:
♦ It provides information on changes in the municipality in the most recent years, revealing the
most current trends and their relative impact on the financial health of the municipality
♦ It allows the evaluator to determine how quickly an indicator is changing and in which direction
♦ It permits one trend to be evaluated in conjunction with other trends
♦ It allows local trends to be compared with Regional/Provincial trends
♦ It provides a database that can be used to make long-term projections necessary for effective
budgeting, capital programming and master planning efforts and general decision making
♦ It builds awareness and the potential need to modify policies
♦ It provides useful information to efficiently manage public funds and to provide adequate
services
♦ It educates citizens about potential areas of need for additional tax revenues and/or changing
priorities
♦ It provides a good indication of where a municipality is heading
Executive Summary
6
EXECUTIVE SUMMARY
The Executive Summary provides a high level overview of the analysis contained in the
comprehensive report with averages calculated for municipalities within geographic locations. The
following table provides a summary of the municipalities included in the study within geographic
locations.
Eastern GTA Niagara/Hamilton North Simcoe/Muskoka/Dufferin Southwest
Belleville Ajax Fort Erie North Bay Barrie Amherstburg
Brockville Aurora Grimsby Sault Ste. Marie Bracebridge Brantford
Cobourg Brampton Hamilton Sudbury Bradford West Gwillimbury Cambridge
Cornwall Burlington Lincoln Thunder Bay Gravenhurst Central Elgin
Kawartha Lakes Caledon Niagara Falls Timmins Huntsville Chatham-Kent
Kingston Clarington Niagara-on-the-Lake Orangeville Guelph
Ottawa East Gwillimbury Pelham Parry Sound Kitchener
Peterborough Georgina Port Colborne Wasaga Beach Leamington
Halton Hills St. Catharines London
King Thorold Middlesex Centre
Markham Wainfleet Norfolk
Milton Welland North Dumfries
Mississauga West Lincoln Owen Sound
Newmarket Sarnia
Oakville St. Thomas
Oshawa Stratford
Pickering Tillsonburg
Richmond Hill Waterloo
Toronto Wellesley
Vaughan Wilmot
Whitby Windsor
Whitchurch-Stouffville Woodstock
Woolwich
Number of
Municipalities Populations
23 100,000 or greater
The study includes a good cross section of Ontario
17 between 50,000 - 99,999
municipalities including:
19 between 20,000 - 49,999
20 less than 20,000
79 Total
The results for each area municipality have been included in the detailed report, along with
comparisons against geographic areas and within population ranges.
Executive Summary
1
Municipal Profile
This section of the report includes information on population changes since 1996 by municipality,
density and land area as well as assessment information and building permit activity to assist in
understanding some of the basic facts about each municipality and the overall growth patterns.
Population
• The report includes an analysis of 79 Ontario municipalities, representing in excess of 80% of the
Ontario population:
• Ranging in population from 5,800 to approximately 2.5 million—there was a good distribution of
comparable properties across various population groups
• Ranging in land area from 16 km to 3,200 km
• Ranging in population per square kilometre (Density) ranges from 15 to 3,900
• Includes single tier and two-tier municipalities
• Includes municipalities from across all parts of Ontario—North, South, East and West
• Average estimated population growth of municipalities in the study between 2001-2006 is 9.0%
and the Ontario average is 6.6%.
2001 - 2006 Population % Growth by Location

Rank Against
2001-2006 Survey
Area Growth Average
GTA 18.1% Above
Simcoe/Muskoka/Dufferin 9.4% Above
Southwest 5.9% Below
Niagara/Hamilton 5.2% Below
Eastern 4.5% Below
North 0.6% Below
Survey Average 9.0%
• Municipalities surrounding the City of Toronto have experienced the largest population growth.
• The Town of Milton which grew by 103% was by far the fastest growing municipality.
Executive Summary
2
Age Demographics
The age profile of a population may affect municipal expenditures. For example, expenditures may be
affected by seniors requiring higher public service costs and families with young children demanding
services for recreational, and related programs. As shown in the table, the GTA, on average has a
lower median age than the rest of the geographic areas. For example, the GTA municipalities have
on average 11% of the population 65 years of age or greater compared with 19% in Eastern Ontario
municipalities.
Area 0-19 20-64 65+ Median Age
GTA 28% 61% 11% 37.8
Simcoe/Muskoka/Dufferin 24% 59% 17% 42.2
Southwest 26% 59% 15% 39.2
Niagara/Hamilton 24% 59% 17% 42.0
Eastern 23% 59% 19% 42.5
North 24% 61% 16% 41.4
Age and Condition of Private Dwellings

% of
% of Dwellings
These statistics provide a general indication Dwellings
Area Requiring
of the age of the infrastructure and the Constructed
Major Repair
growth rate of a municipality. Before 1986
GTA 4.5% 51%
Simcoe/Muskoka/Dufferin 6.0% 57%
Northern Ontario has the highest percentage
Southwest 6.0% 70%
of dwellings constructed before 1986 and Niagara/Hamilton 6.5% 73%
the highest percentage of dwellings needing Eastern 7.2% 75%
major repairs. North 7.5% 83%
Assessment Per Capita

Average Taxable Assessment per Capita by Location
Rank Against
Survey Unweighted assessment per capita which is a
Area Amount Average measure of the “richness” of the assessment
GTA $ 125,463 Above base ranged significantly across the survey,
Simcoe/Muskoka/Dufferin $ 119,755 Above from $46,466 to $194,729 with a survey
Niagara/Hamilton $ 87,256 Below
average of $97,261. The taxable assessment
Southwest $ 84,356 Below
Eastern $ 78,431 Below on a per capita basis in the GTA is over twice
North $ 52,686 Below that of Northern municipalities.
Survey Average $ 97,261
Executive Summary
3
Change in Unweighted Assessment

% Change in Unweighted Assessment 2006 -2007
Rank Against
From 2006—2007 assessment
Survey
increased by 2.0% on average. The
Area %Change Average
GTA 3.3% Above
GTA experienced the largest
Simcoe/Muskoka/Dufferin 2.3% Above increase at 3.3%. The change in
Southwest 2.3% Below assessment between 2006 and 2007
Eastern 1.9% Above reflects primarily the impact of growth
Niagara/Hamilton 1.6% Above as there was no reassessment.
North 0.7% Below
Survey Average 2.0%
2006 Building Permit Activity per Capita by Location

Building Permit Value
Per Capita Rank Against
Building permits per capita were analyzed Building Survey
between 2003-2006 to provide a measure of Area Activity Average
relative building activity in each municipality. GTA $ 2,845 Above
Simcoe/Muskoka/Dufferin $ 2,506 Above
The range in activity for 2006 was $632 per
Southwest $ 2,031 Below
capita to $9,474 per capita, with an average Niagara/Hamilton $ 1,823 Below
of $2,183. Eastern $ 1,727 Below
North $ 1,344 Below
Executive Summary
4
Financial Indicators
Net Municipal Levy per Capita

This analysis does not indicate value for money or the effectiveness in meeting community
objectives. Net municipal expenditures per capita may vary as a result of:
• Different service levels
• Variations in the types of services
• Different methods of providing services
• Different residential/non-residential assessment composition
• Varying demand for services
• Locational factors
• Demographic differences
• Socio-economic differences
• Urban/rural composition differences
• User fee policies
• Age of infrastructure
• What is being collected from rates as opposed to property taxes
2007 Net Municipal Levy per Capita and by $100,000 of

Assessment (by Location)
$100,000
Area Per Capita Assessment
North $ 1,110 $ 2,125
Eastern $ 1,165 $ 1,570
Niagara/Hamilton $ 1,174 $ 1,396
Southwest $ 1,070 $ 1,331
Simcoe/Muskoka/Dufferin $ 1,086 $ 952
GTA $ 1,143 $ 945
Survey Average $ 1,121 $ 1,270
Net municipal levy per capita was calculated using 2006 Stats Canada population and the 2007
municipal levies. The net levy on a per capita basis ranged across the municipalities from $744
to $1,696 (with an average of $1,121 per capita). Average spending per capita is within a 10%
range, however, because of the variations in assessment in each of the areas, there is a
substantial range in levy per $100,000 of assessment.
Executive Summary
5
Municipal Position
Average
A municipality’s financial position is defined Municipal
as the total fund balances including equity in Area
Position Per
business government enterprises less the Capita
amount to be recovered in future years Eastern $ 60
associated with long term liabilities. A Southwest $ 123
comparison was made of each municipality’s North $ 175
overall financial position (assets less Simcoe/Muskoka/Dufferin $ 289
liabilities) over time. As shown in the table to Niagara/Hamilton $ 486
the right, there is a significant range in GTA $ 528
municipal financial position across Ontario,
with the GTA municipalities, on average Survey Average $ 306
having the strongest financial position.
Reserves
• Provide stability of tax rates in the face of variable and uncontrollable factors
(consumption, interest rates, unemployment rates, changes in subsidies)
§ Provide financing for one-time or short term requirements without permanently impacting
the tax and utility rates
§ Make provisions for replacements/acquisitions of assets/infrastructure that are currently
being consumed and depreciated
§ Avoid spikes in funding requirements of the capital budget by reducing their reliance on
long-term debt borrowings
§ Provide a source of internal financing
§ Ensure adequate cash flows
§ Provide flexibility to manage debt levels and protect the municipality’s financial position
§ Provide for future liabilities incurred in the current year but paid for in the future
Reserves as a Water Sewer

% of Reserves as a Reserves as a
Reserves
Expenditures % of Water % of Sewer
Excluding W/S Expenditures Expenditures
Average 41.9% 57.6% 45.0%
Median 31.4% 24.8% 31.9%
Maximum 191.0% 1013.7% 267.0%
Minimum 3.4% 0.0% -22.9%
Executive Summary
6
Debt
The Ministry of Municipal Affairs and Housing regulates the level of debt that may be incurred by
municipalities, such that no more than 25% of the total own purpose revenue can be used to
service debt and other long term obligations without receiving OMB approval. In addition to
confirming that the debt is within the legislated limits, Government Finance Officers’ Association
(GFOA) recommends the following analysis be undertaken:
Measures of the tax and revenue base, such as:

• projections of key, relevant economic variables
• population trends
• utilization trends for services underlying revenues
Evaluation of trends relating to the government’s financial performance, such as:

• revenues and expenditures
• net revenues available after meeting operating requirements
• reliability of revenues expected to pay debt service
• unreserved fund balance levels
Debt service obligations such as:

• existing debt service requirements
• debt service as a percentage of expenditures, or tax or system revenues
Measures of debt burden on the community such as:

• debt per capita
• debt as a percentage of full or equalized assessed property value
Water Debt Sewer Debt

Debt Charges
Charges as a Charges as a
Debt Charges as a % of Total
% of Water % of Sewer
Expenditures
Expenditures Expenditures
Average 3.8% 7.1% 10.9%
Median 3.6% 2.2% 5.9%
Maximum 12.0% 39.4% 61.9%
Minimum 0.0% 0.0% 0.0%
Executive Summary
7
Taxes Receivable Taxes Receivable as a % of Tax Levies

% of Tax
Every year, a percentage of property owners is Area Levies
unable to pay property taxes. If this percentage Eastern 4.7%
increases over time, it may indicate an overall Southwest 4.8%
decline in the municipality’s economic health. GTA 6.1%
Additionally, as uncollected property taxes rise, North 6.3%
liquidity decreases. If the percentage of uncollected Niagara/Hamilton 7.5%
Simcoe/Muskoka/Dufferin 7.7%
property taxes increases, the municipality should try
to identify the causes and devise action strategies. Survey Average 6.0%
Revenue & Expenditure Analysis & MPMPs
The following summarizes the lowest, highest and survey average of net expenditures per
capita for select municipal services.
Low Net High Net Average Net
Expenditures Expenditures Expenditures
Municipal Service per Capita per Capita per Capita
Protective Services
Fire $ 38 $ 199 $ 111
Police $ 86 $ 374 $ 220
POA $ (17) $ 3 $ (5)
Transportation Services
Roadways (lower and single tier) $ 14 $ 292 $ 113
Winter Control (lower and single tier)
$ 1 $ 94 $ 23
Transit $ 3 $ 227 $ 52
Parking $ (5) $ 29 $ 6
Environmental Services
Storm $ - $ 55 $ 13
Waste Collection $ (33) $ 59 $ 16
Waste Disposal $ (21) $ 62 $ 17
Recycling $ (4) $ 35 $ 17
Health Services
Public Health $ 13 $ 50 $ 24
Ambulance $ 18 $ 487 $ 52
Cemeteries $ - $ 27 $ 4
Social and Family Services
General Assistance $ 33 $ 528 $ 200
Assistance to the Aged $ 1 $ 106 $ 20
Child Care $ (5) $ 48 $ 16
Social Housing $ 15 $ 229 $ 81
Recreation and Culture
Parks - MPMP $ 1 $ 67 $ 35
Recreation Programs and Facilities$ (combined)
12- MPMP
$ 202 $ 68
Library $ 1 $ 63 $ 36
Cultural Services $ (34) $ 35 $ 10
Planning and Development Services
Planning and Zoning $ (6) $ 60 $ 19
Commercial and Industrial $ - $ 199 $ 25
Executive Summary
8
As illustrated on the previous page, there is a wide variation across the survey in the cost of
municipal services. Certain factors may be attributed to factors beyond the control of the
municipality such as location, topography, climate conditions, demographics and economic
conditions. Factors that a municipality controls include how the service is provided, extent to which
user fees are established, service levels and service standards. MPMPs have been included in the
report.
Select User Fee and Revenue Information
The Select User Fee and Revenue Information section of the report includes select user fees
based on feedback received from the participating municipalities. The following information is
provided to assist municipalities in understanding some basic facts about each municipality included
in the study.
• Development Charge Fees
• Building Permit Fees and Comparison of Building Permit Costs on a Residential Property
• Transit Fare Comparison
• Penalties and Interest on Taxes and Other Fine Revenues
• OMPF Per Capita
Development Charges
The following table summarizes the findings for 2007 development charges. Information on each of
the municipalities is included in the study. There are some clear trends across Ontario in terms of
Development Charges and costs, with the lowest DCs generally in the North and the East and the
highest DCs in the GTA where the majority of growth is occurring. Note: some municipalities do not
charge any development charges.
Non- Non-
Residential Residential
Multiples Apartments Commercial Industrial Sq.
Development Charges Residential Dwelling 3+ Units >=2 Sq. Ft. Ft.
Average $ 15,813 $ 13,087 $ 10,025 $ 7.16 $ 4.92
Median $ 12,751 $ 10,514 $ 8,372 $ 5.98 $ 5.02
Min $ 1,216 $ 901 $ 696 $ 0.30 $ 0.19
Max $ 35,148 $ 28,723 $ 21,993 $ 17.22 $ 12.63
Non- Non-
Average Development
Charges
Multiples Apartments Commercial Industrial Sq.
Residential Dwelling 3+ Units >=2 Sq. Ft. Ft.
North $ 3,405 $ 2,511 $ 1,984 $ 0.67 $ 0.67
Eastern $ 8,537 $ 7,102 $ 5,626 $ 4.40 $ 4.88
Southwest $ 9,919 $ 8,132 $ 6,344 $ 4.55 $ 4.56
Niagara/Hamilton $ 12,046 $ 9,175 $ 6,967 $ 6.30 $ 3.57
Simcoe/Muskoka/Dufferin $ 16,610 $ 13,386 $ 10,892 $ 5.73 $ 4.54
GTA $ 27,391 $ 23,350 $ 17,368 $ 11.66 $ 6.24
Average $ 15,788 $ 13,064 $ 10,013 $ 7.15 $ 4.85
Executive Summary
9
Building Permit Fees

Building Permit Fees by Location
Building permit fees were calculated on an 1,800 (Residential 1,800 Sq. Ft. Property, $135,000
sq. ft. residential property with a construction value Value)
Area Amount
of $135,000. Building permit fees ranged from a
Simcoe/Muskoka/Dufferin $ 1,284
low of $825 to a high of $2,402 across the 79 Eastern $ 1,402
Ontario municipalities, with a survey average of Southwest $ 1,392
$1,527. North $ 1,568
Niagara/Hamilton $ 1,629
GTA $ 1,663

Commercial Solid Waste Tipping Fees
Commercial solid waste tipping fees ranged from a low of $40 per tonne to a high of $120 per
tonne, with an average of $76 per tonne
OMPF Grants Per Capita OMPF Grants per Capita by Location

Area Amount
The Ontario Municipal Partnership Fund GTA $ 5
assists municipalities with their social program Niagara/Hamilton $ 39
Southwest $ 58
costs; includes equalization measures;
Simcoe/Muskoka/Dufferin $ 83
addresses challenges faced by Northern and
Eastern $ 111
rural municipalities and responds to policy
North $ 329
costs in rural municipalities.
Other Revenue Sources Per Capita
Average
Low Revenues High Revenues Revenues per
Other Revenues per Capita per Capita Capita
Ontario & Canada Conditional Grants $ 1 $ 1,040 $ 185
Licenses, Permits, Rents, etc. $ - $ 187 $ 42
Penalties and Interest on Taxes $ 8 $ 41 $ 19
Investment Income $ 1 $ 77 $ 24
Gaming & Casino Revenues $ 4 $ 88 $ 29
Contributions From Reserves $ - $ 469 $ 56
Revenues From Government Business Enterprise $ 3 $ 74 $ 26
Executive Summary
10
Tax Policies
Multi- Commercial Industrial Industrial
The following table Municipality Residential (Residual) (Residual) (Large)
summarizes the tax ratios Barrie 1.0787 1.4331 1.5163
ranking across the survey Belleville* 2.5102 1.9191 2.9261
for each of the classes. Brantford* 2.1355 1.9360 2.9842
Brockville 1.8500 1.9785 2.6276
Central Elgin* 2.3458 1.6376 2.2251 2.8318
Chatham-Kent* 2.1488 1.9671 2.4370 2.9289
Cornwall 2.3492 1.9650 2.6300
Dufferin 2.6802 1.2200 2.1987
Durham 1.8665 1.4500 2.2598 2.2598
Essex* 1.9554 1.0697 1.9425 2.6861
Guelph 2.7400 1.8400 2.6300
Halton 2.2619 1.4565 2.3599
Hamilton* 2.7400 2.0591 3.4273 4.0189
Kawartha Lakes 1.9931 1.2782 1.7825
Kingston 2.7389 1.9800 2.6300
Lambton* 2.5014 1.6585 2.0536 3.0124
London 2.1455 1.9800 2.6300
Middlesex Centre 1.7697 1.1449 1.7451
Mississauga 1.7788 1.4098 1.5708
Muskoka 1.0000 1.1000 1.1000
Niagara 2.0600 1.7586 2.6300
Norfolk 1.6929 1.6929 1.6929
North Bay 2.2436 1.9048 1.4000
Northumberland 2.2160 1.5152 2.6300
Ottawa* 1.8000 2.1461 2.7468 2.3588
Owen Sound 2.6424 2.3683 2.9067 5.0172
Oxford 2.7400 1.9018 2.6300
Parry Sound 1.5145 1.6646 1.5162
Peel (Brampton, Caledon) 1.7050 1.2971 1.4700
Peterborough (City) 2.0440 1.8912 2.6300
Sault Ste. Marie* 1.2829 1.6730 1.9251 2.7431
Simcoe 1.5385 1.2521 1.5385
St. Thomas* 2.4987 1.9475 2.2281 2.6774
Stratford* 2.1539 2.1638 3.3123
Sudbury* 2.0591 1.7206 2.5596 2.9012
Thunder Bay 2.7400 1.9527 2.4300 2.6275
Timmins* 1.6816 1.7501 2.1783 2.7114
Toronto* 3.6350 3.6737 4.0900
Waterloo 2.2400 1.9500 2.4500
Windsor* 2.7400 1.9833 2.4233 3.2377
York 1.0000 1.2070 1.3737
Average 2.1175 1.7536 2.3034 3.0009

Minimum 1.0000 1.0697 1.1000 2.2598
Maximum 3.6350 3.6737 4.0900 5.0172
Provincial Threshold 2.7400 1.9800 2.6300 2.6300
* denotes municipalities with one or more ratios above the Provincial Threshold
XXX reflects increase in tax ratios
XXX reflects decrease in tax ratios
The highlighted cells reflect changes in tax ratios between 2006 and 2007
Executive Summary
11
Comparison of Relative Taxes

Like property comparisons were undertaken on 11 property types that were of most interest to the
participating municipalities.
Residential In order to calculate the relative tax burden of “like” properties, every effort
was made to hold constant those factors deemed to be most critical in
Multi-Residential
determining a property’s assessed value. However, given the number of
factors used to calculate the assessed value for each property, and the
inability to quantify each of these factors, the results should be used to
Commercial provide the reader with overall trends rather than exact differences in
relative tax burdens between municipalities. By selecting multiple property
types within each taxing class (e.g. Residential—Detached Bungalow,
Industrial Executive), and by selecting multiple properties from within each municipality
and property subtype, the likelihood of anomalies in the database has been
reduced. Every effort was made to select a minimum of 3-8 properties from
Farmlands
each municipality and from within each property type.
There are many driving factors impacting a municipality’s relative property tax position, including but
not limited to the following:
There are many reasons for differences in relative tax burdens across municipalities and across
property classes. These include, but are not limited, to the following:
• The tax burden within a municipality varies based on the tax ratios used. As such, it is
possible for a municipality to have a relative low tax burden in a particular class of
property and a relatively high tax burden in another class
• Tax burdens across municipalities also vary based on the level of service provided and
the associated costs of providing these services
• Access to other sources of revenues such as dividends from hydro utilities, gaming &
casino revenues
Executive Summary
12
Detached Senior
Area Bungalow Executive
Eastern $ 2,623 $ 4,975
Residential GTA $ 3,161 $ 5,255
North $ 2,480 $ 5,052
Simcoe/Muskoka/Dufferin $ 2,329 $ 4,575
Southwest $ 2,498 $ 4,929
Multi-Residential Comparison by Location
Area Walk-Up Mid/High-Rise

Eastern $ 1,479 $ 1,624
Multi-Residential GTA $ 1,368 $ 1,409
North $ 1,104 $ 1,362
Simcoe/Muskoka/Dufferin $ 1,050 $ 1,280
Southwest $ 1,333 $ 1,591
Commercial Properties
Neighb.
Office Shopping Hotel Motel
Eastern $ 3.40 $ 3.98 $ 2,225 $ 1,446
Commercial GTA $ 3.23 $ 3.73 $ 1,856 $ 1,302
Niagara/Hamilton $ 2.25 $ 3.25 $ 2,310 $ 1,272
North $ 3.16 $ 3.45 $ 2,439 $ 1,491
Simcoe/Muskoka/Dufferin $ 2.19 $ 2.48 $ 1,784 $ 1,156
Southwest $ 2.76 $ 3.34 $ 1,818 $ 1,386
Survey Average $ 2.94 $ 3.43 $ 2,029 $ 1,347
Industrial Properties
Standard Large Vacant
Eastern $ 1.51 $ 1.32 $ 2,092
Industrial GTA $ 2.26 $ 1.38 $ 4,810
Niagara/Hamilton $ 1.78 $ 1.14 $ 2,511
North $ 2.04 $ 1.97 $ 1,919
Simcoe/Muskoka/Dufferin $ 1.27 $ 1.19 $ 2,256
Southwest $ 1.92 $ 1.31 $ 2,001
Survey Average $ 1.80 $ 1.35 $ 2,598
Executive Summary
13
Comparison of Water/Sewer Costs
• The establishment of water and sewer rates is a municipal responsibility and the absence
of standard procedures across Ontario has resulted in the evolution of a great variety of
rate structure formats.
• There was considerable diversity across the survey in terms of the costs of water/sewer
and how services are charged. Municipal decisions on whether the rates are uniform,
increasing or decreasing, whether the rate varies by meter size or whether a service
charge is levied impacts the relative ranking across the various property types
Comparison of Water/Sewer Costs by Various Consumptions

Residential Commercial Industrial Industrial Industrial Industrial
Volume 300 m3 10,000 m3 30,000 m3 100,000 m3 500,000 m3 1,000,000 m3
Meter Size 5/8" 2" 3" 4" 6" 6"
Average $ 700 $ 18,598 $ 54,745 $ 176,558 $ 874,665 $ 1,724,486
Median $ 675 $ 17,601 $ 51,564 $ 170,795 $ 852,011 $ 1,699,336
Min $ 319 $ 7,439 $ 22,316 $ 74,385 $ 300,132 $ 580,130
Max $ 1,215 $ 39,612 $ 118,748 $ 328,000 $ 1,640,000 $ 3,280,000
Taxes and Water/Sewer as a % of Income
A comparison was made of relative property tax burdens and water/sewer costs on
comparable properties against the median household incomes. The report also calculates the
total municipal tax burden as a percentage of income available on an average household. As
shown below, the ability to pay for municipal services (measured in municipal burden as a
percentage of household income) in the GTA is greater than other geographic locations.
Total
Property Municipal
2007 Est. Avg. 2001 Average
Taxes as a % Burden as a
Area Household Value of
of Household % of
Income Dwelling
Income Household
Income
North $ 60,460 $ 122,588 4.0% 5.0%
Niagara/Hamilton $ 70,250 $ 162,695 3.6% 4.7%
Eastern $ 65,263 $ 144,372 3.4% 4.5%
Simcoe/Muskoka/Dufferin $ 66,563 $ 166,641 3.2% 4.5%
Southwest $ 73,314 $ 165,196 3.2% 4.3%
GTA $ 105,436 $ 259,535 2.8% 3.3%
Survey Average $ 79,304 $ 186,462 3.2% 4.2%
Executive Summary
14
Economic Development Programs
• A summary was completed on programs that municipalities have implemented to promote

economic development. This included a review of the following:
• Municipal Land Assembly & Industrial Land Prices

• Business Retention & Expansion Programs
• Municipal Land Assembly—approximately 50% of the municipalities surveyed have

municipal industrial lands.
• Business Retention and Expansion Programs—the majority of the municipalities

surveyed provide programs to retain existing business and attract new businesses.
These include company visitation programs, seminars, ambassador programs,
business enterprise centres, partnership funds, entrepreneurship centres,
recruitment programs, marketing alliances, venture centres and cluster marketing.
• Downtown/Area Specific Programs—These include interest free loans, business

incentive programs, waiving of fees, grants, tax incremental waiver programs, façade
programs and tax rebates. Hamilton, London, Cambridge, Oshawa, Kitchener and
Waterloo have numerous proactive programs to encourage economic
redevelopment, particularly targeted to their downtown cores.
• Brownfield Redevelopment—several municipalities have developed and

implemented their Brownfield programs.
Executive Summary
15
Introduction
1
Introduction For the past seven years, BMA Management Consulting Inc. has annually
completed a municipal comparative study on behalf of participating Ontario
municipalities. In 2007, the study included approximately 80 Ontario
municipalities, representing in excess of 80% of the population.
The analysis was completed using the most recent information available as
provided by the participating municipalities including:
• 2006 current value assessment
• 2007 tax policies
• 2007 levy by-laws
• 2007 development charges
• 2007 water/sewer rates
• 2006 FIRs (as available)
• 2006 MPMP Reports
• 2007 User Fees
• Economic development programs
The study includes:

• Municipalities ranging in size from 5,800 to 2.5 million
• Two tier and single tier municipalities
• Municipalities from all geographical areas of Ontario
To facilitate the analysis, given the significant volume of information

included in the report, the information is also accessible through BMA’s
online password protected database. This provides the participating
municipalities with the ability to select only those municipalities that are of
interest and to focus on specific areas of interest. The database also
provides the ability to analyze trends, with data available from 2003—2007.
The database can be accessed from the BMA website:
www.bmaconsult.com
This information can be downloaded from the website into Excel to allow
municipalities the ability to track their progress over time, to focus their
analysis on specific comparators which can be incorporated into reports and
presentations.
For more information please feel free to contact:

BMA Management Consulting Inc.
139 Markland St., Hamilton, L8P 2K3
Phone (905) 528-3206
Fax (905) 528-3210
bma@on.aibn.com
Contacts: Jim Bruzzese or Catherine Minshull
Introduction 2
Municipal Study
Database
Introduction 3
Why Participate The study identifies both key quantifiable indicators and selective
in a Study? environmental factors that should be considered as part of a comprehensive
evaluation of a local municipality’s financial condition. Use of the study over
a number of years provides trends to allow decision makers to monitor
selected indicators over time. Trend analysis helps to provide interpretative
context. Additional context can come from comparing a municipality’s own
experience with the experience of other municipalities. While the study
includes 79 municipalities, it is recommended that the users take advantage
of the online database to focus on similar municipalities.
Many of the analytic techniques included in the report, mirror approaches

used by credit rating agencies and also used by the International City/County
Management Association (ICMA). The information contained in this report
can help local municipalities analyze and interpret financial, economic and
demographic trends. Trend analysis is critical to truly understand and
evaluate a municipality’s financial condition and to provide early warning
signals of potential or emerging financial problems.
It is anticipated that the consolidation of the financial and economic indicators

contained in the Municipal Study will achieve the following goals and
objectives:
• To help municipal decision-makers in assessing market conditions;
• To understand the unique characteristics of each municipality;
• To understand the relationship between various controllable and
uncontrollable factors in addressing a municipality’s competitive
opportunities and challenges;
• To develop a database of material that can be updated in future years
to assess progress and establish targets;
• To create awareness of the trends and the potential need to modify
policies;
• To assist in aligning municipal decisions in property taxation with
other economic development programs and initiatives;
• To assist municipalities in developing a long term strategy for property
taxation to achieve municipal competitive objectives in targeted
property classes;
• To create a baseline source of information that will assist
municipalities in addressing specific areas of concern and gain a
better understanding of how other municipalities have addressed
similar concerns;
• To understand the impact of reassessment and growth; and
• To identify areas that may require further review (e.g. service levels,
user fees, service delivery)
Introduction 4
Municipalities Represented in the Study
Ajax Huntsville Pickering

Amherstburg Kawartha Lakes Port Colborne
Aurora King Richmond Hill
Barrie Kingston Sarnia
Belleville Kitchener Sault Ste. Marie
Bracebridge Leamington St. Catharines
Bradford West Lincoln St. Thomas
Gwillimbury
Brampton London Stratford
Brantford Markham Sudbury
Brockville Middlesex Centre Thorold
Burlington Milton Thunder Bay
Caledon Mississauga Tillsonburg
Cambridge Newmarket Timmins
Central Elgin Niagara falls Toronto
Chatham-Kent Niagara -on-the-Lake Vaughan
Clarington Norfolk Wainfleet
Cobourg North Bay Wasaga Beach
Cornwall North Dumfries Waterloo
East Gwillimbury Oakville Welland
Fort Erie Orangeville Wellesley
Georgina Oshawa West Lincoln
Gravenhurst Ottawa Whitby
Grimsby Owen Sound Whitchurch-Stouffville
Guelph Parry Sound Wilmot
Halton Hills Pelham Windsor
Hamilton Peterborough Woodstock
Woolwich
Introduction 5
Municipal Profile
Municipal Profile 6
The Municipal Profile section of the report includes the

Municipal Profile following information to assist municipalities in understanding
Municipal Profile
some basic facts about each municipality included in the
study.
• Population Statistics (1996-2006)

• Population Growth Projections (NEW)
• Age Demographics (NEW)
• % of Dwellings Constructed Before and After 1986 (NEW)
• % of Dwellings Requiring Major Repair (NEW)
• Density and Land Area
• Summary of Municipal Tier (Governance) and Location
• Assessment Per Capita
• Change in Unweighted Assessment 2003-2007
• Assessment Composition By Class
• Consolidated Unweighted Assessment (Residential vs. Non-
Residential)
• Shift in Tax Burden—Unweighted to Weighted Residential
Assessment
• Building Construction (Residential, Non-Residential)
• Building Permit Values/Activity
Number of
Municipalities Populations
The study includes a good cross section 23 100,000 or greater
of Ontario municipalities including: 17 between 50,000 - 99,999
19 between 20,000 - 49,999
20 less than 20,000
79 Total
Municipal Profile 7
Population Statistics
The table is sorted from highest to lowest based on the 2006 populations.
% %
Change Change
1996 2001 2006 1996 - 2001 -
Municipality Population Population Population 2001 2006
Toronto 2,385,421 2,481,494 2,503,281 4.0% 0.9%
Ottawa 721,136 774,072 812,129 7.3% 4.9%
Mississauga 544,382 612,925 668,549 12.6% 9.1%
Hamilton 467,799 490,268 504,559 4.8% 2.9%
Brampton 268,251 325,428 433,806 21.3% 33.3%
London 325,646 336,539 352,395 3.3% 4.7%
Markham 173,383 208,615 261,573 20.3% 25.4%
Vaughan 132,549 182,022 238,866 37.3% 31.2%
Windsor 197,694 208,402 216,473 5.4% 3.9%
Kitchener 178,420 190,399 204,668 6.7% 7.5%
Oakville 128,405 144,738 165,613 12.7% 14.4%
Burlington 136,976 150,836 164,415 10.1% 9.0%
Richmond Hill 101,725 132,030 162,704 29.8% 23.2%
Sudbury 164,049 155,219 157,857 -5.4% 1.7%
Oshawa 134,364 139,051 141,590 3.5% 1.8%
St. Catharines 130,926 129,170 131,989 -1.3% 2.2%
Barrie 79,191 103,710 128,430 31.0% 23.8%
Cambridge 101,429 110,372 120,371 8.8% 9.1%
Kingston 112,605 114,195 117,207 1.4% 2.6%
Guelph 95,821 106,170 114,943 10.8% 8.3%
Whitby 73,794 87,413 111,184 18.5% 27.2%
Thunder Bay 113,662 109,016 109,140 -4.1% 0.1%
Chatham-Kent 109,650 107,341 108,177 -2.1% 0.8%
Waterloo 77,949 86,543 97,475 11.0% 12.6%
Brantford 84,764 86,417 90,192 2.0% 4.4%
Ajax 64,430 73,753 90,167 14.5% 22.3%
Pickering 78,989 87,139 87,838 10.3% 0.8%
Niagara Falls 76,917 78,815 82,184 2.5% 4.3%
Clarington 60,615 69,834 77,820 15.2% 11.4%
Sault Ste. Marie 80,054 74,566 74,948 -6.9% 0.5%
Peterborough 69,535 71,446 74,898 2.7% 4.8%
Kawartha Lakes 67,926 69,179 74,561 1.8% 7.8%
Newmarket 57,125 65,788 74,295 15.2% 12.9%
Sarnia 72,738 70,876 71,419 -2.6% 0.8%
Milton 32,104 31,471 64,000 -2.0% 103.4%
Norfolk 60,534 60,847 62,563 0.5% 2.8%
Caledon 39,893 50,605 57,050 26.9% 12.7%
Halton Hills 42,390 48,184 55,289 13.7% 14.7%
North Bay 54,332 52,771 53,966 -2.9% 2.3%
Municipal Profile 8
Population Statistics (cont’d)
% %
Change Change
1996 2001 2006 1996 - 2001 -
Municipality Population Population Population 2001 2006
Welland 48,411 48,402 50,331 0.0% 4.0%
Belleville 46,195 46,029 48,821 -0.4% 6.1%
Aurora 34,857 40,167 47,629 15.2% 18.6%
Cornwall 47,403 45,640 45,965 -3.7% 0.7%
Timmins 47,499 43,686 42,997 -8.0% -1.6%
Georgina 34,777 39,263 42,346 12.9% 7.9%
St. Thomas 31,407 33,303 36,110 6.0% 8.4%
Woodstock 32,086 33,269 35,480 3.7% 6.6%
Stratford 29,007 29,780 30,461 2.7% 2.3%
Fort Erie 27,183 28,143 29,925 3.5% 6.3%
Leamington 25,389 27,138 28,833 6.9% 6.2%
Orangeville 21,498 25,248 26,925 17.4% 6.6%
Whitchurch-Stouffville 19,835 22,008 24,390 11.0% 10.8%
Bradford West Gwillimbury 20,213 22,228 24,039 10.0% 8.1%
Grimsby 19,585 21,297 23,937 8.7% 12.4%
Brockville 21,752 21,375 21,957 -1.7% 2.7%
Owen Sound 21,390 21,456 21,753 0.3% 1.4%
Amherstburg 19,273 20,339 21,748 5.5% 6.9%
Lincoln 18,801 20,612 21,722 9.6% 5.4%
East Gwillimbury 19,770 20,555 21,069 4.0% 2.5%
Woolwich 17,325 18,201 19,658 5.1% 8.0%
King 18,223 18,533 19,487 1.7% 5.1%
Port Colborne 18,451 18,450 18,599 0.0% 0.8%
Huntsville 15,918 17,338 18,280 8.9% 5.4%
Thorold 17,883 18,048 18,224 0.9% 1.0%
Cobourg 16,185 17,172 18,210 6.1% 6.0%
Wilmot 13,831 14,866 17,097 7.5% 15.0%
Pelham 14,343 15,272 16,155 6.5% 5.8%
Bracebridge 13,223 13,751 15,652 4.0% 13.8%
Middlesex Centre 12,985 14,242 15,589 9.7% 9.5%
Wasaga Beach 8,698 12,419 15,234 42.8% 22.7%
Tillsonburg 13,211 14,052 14,822 6.4% 5.5%
Niagara-on-the-Lake 13,238 13,839 14,587 4.5% 5.4%
West Lincoln 11,513 12,268 13,167 6.6% 7.3%
Central Elgin 12,156 12,293 12,723 1.1% 3.5%
Gravenhurst 10,030 10,899 11,046 8.7% 1.3%
Wellesley 8,664 9,365 9,789 8.1% 4.5%
North Dumfries 7,817 8,769 9,063 12.2% 3.4%
Wainfleet 6,253 6,258 6,601 0.1% 5.5%
Parry Sound 6,326 6,124 5,818 -3.2% -5.0%
Survey Average 7.3% 9.0%

Ontario Average 6.6%
Municipal Profile 9
GTA Municipalities
(% change in population between 2001-2006)
120% The GTA accounted for 45% of
Ontario’s population between
2001 to 2006.
100%
The Town of Milton is by far the

80% fastest growing municipality
during this period of time.
60%
The majority of the GTA
40%
municipalities exceeded the
average growth of the entire
Location Average survey.
20%
Total Survey Average
The GTA population increased
0% by 18.1% between 2001-2006,
exceeding the overall survey
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GTA Municipalities—15 year trend
% Change
% Change % Change % Change 1991-2006
Municipality 1991 - 1996 1996 - 2001 2001 - 2006 (15 years)
King 0.6% 1.7% 5.1% 7.5%
Oshawa 3.9% 3.5% 1.8% 9.5%
Toronto 4.8% 4.0% 0.9% 10.0%
East Gwillimbury 7.6% 4.0% 2.5% 14.7% There is a significant range
Burlington 5.7% 10.1% 9.0% 26.9% in the population growth
Pickering 15.1% 10.3% 0.8% 28.0% patterns across the GTA,
Whitchurch-Stouffville 8.1% 11.0% 10.8% 32.9% ranging from a low of 7.5%
Georgina 16.9% 12.9% 7.9% 42.4% to a high of 114.5%.
Mississauga 17.5% 12.6% 9.1% 44.3%
Oakville 12.0% 12.7% 14.4% 44.4%
Halton Hills 15.1% 13.7% 14.7% 50.2%
Ajax 12.3% 14.5% 22.3% 57.2%
Clarington 22.5% 15.2% 11.4% 57.3%
Aurora 18.3% 15.2% 18.6% 61.7%
Caledon 14.1% 26.9% 12.7% 63.2%
Newmarket 25.6% 15.2% 12.9% 63.4%
Markham 12.7% 20.3% 25.4% 70.1%
Whitby 20.4% 18.5% 27.2% 81.4%
Brampton 14.4% 21.3% 33.3% 85.0%
Milton 0.1% -2.0% 103.4% 99.5%
Richmond Hill 26.9% 29.8% 23.2% 103.0%
Vaughan 19.0% 37.3% 31.2% 114.5%
Municipal Profile 10
Simcoe/Muskoka/Dufferin
25%
The Simcoe/Muskoka and
Dufferin area average population
20% growth of 9.4% slightly
exceeded the total survey
15% average 9.0%.
Location Average Barrie experienced growth of

10% 23.8% during this period of time.
5% Parry Sound experienced a 5%

decline in population during this
0%
period of time.
-5%
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Simcoe/Muskoka/Dufferin—15 year trend
The Simcoe/Muskoka and

% Change
Dufferin area has experienced
Municipality 1991 - 1996 1996 - 2001 2001 - 2006 (15 years) significant variation over the
Parry Sound 3.3% -3.2% -5.0% -5.0% past 15 years. Barrie and
Gravenhurst 0.4% 8.7% 1.3% 10.6% Wasaga Beach have been
Huntsville 6.1% 8.9% 5.4% 21.9% increasing consistently in each
Bracebridge 7.4% 4.0% 13.8% 27.2%
Bradford West Gwillimbury 14.2% 10.0% 8.1% 35.8%
of the 5 year increments.
Orangeville 20.0% 17.4% 6.6% 50.2%
Barrie 26.2% 31.0% 23.8% 104.7% Municipalities within this
Wasaga Beach 34.7% 42.8% 21.0% 132.8% geographic area, further north
have experienced slower
levels of growth.
Southwest
16%
14%
While a select few
12% municipalities in the
Total Survey Average Southwest area exceeded
10% the total survey average
such as Wilmot, Waterloo
8% and Middlesex Centre, the
Location Average remainder were at or below
6%
the total survey average.
4%
The location average was
2% 5.9%, compared to the
overall survey average of
0% 9.0%.
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Southwest—15 year trend
% Change
% Change % Change % Change 1991 - 2006
Sarnia -1.9% -2.6% 0.8% -3.7% Waterloo Region and Guelph
Chatham-Kent -0.3% -2.1% 0.8% -1.6% have experienced the largest
Owen Sound -1.3% 0.3% 1.4% 0.4% percentage of growth over the
Brantford 3.4% 2.0% 4.4% 10.0% past 15 years. Municipalities
Stratford 4.8% 2.7% 2.3% 10.1%
further west have generally
Windsor 3.3% 5.4% 3.9% 13.1%
London 4.5% 3.3% 4.7% 13.1% experienced lower growth
Woolwich -0.2% 5.1% 8.0% 13.2% during this time.
Woodstock 6.7% 3.7% 6.6% 18.0%
Wellesley 5.2% 8.1% 4.5% 18.9%
St. Thomas 3.5% 6.0% 8.4% 19.0%
Kitchener 6.0% 6.7% 7.5% 21.6%
Tillsonburg 9.9% 6.4% 5.5% 23.3%
Cambridge 9.3% 8.8% 9.1% 29.7%
Guelph 8.3% 10.8% 8.3% 30.0%
Wilmot 5.5% 7.5% 15.0% 30.4%
North Dumfries 14.6% 12.2% 3.4% 32.9%
Waterloo 9.5% 11.0% 12.6% 36.9%
Amherstburg N/A 5.5% 6.9% N/A
Central Elgin N/A 1.1% 3.5% N/A
Leamington N/A 6.9% 6.2% N/A
Middlesex Centre N/A 9.7% 9.5% N/A
Norfolk N/A 0.5% 2.8% N/A
Niagara/Hamilton
13%
11%
With the exception of Grimsby,
all Niagara municipalities
9%
experienced growth rates less
than the total survey average.
7%
Grimsby, West Lincoln and
Location Average
Fort Erie are the fastest
5%
growing municipalities in the
area.
3%
The location average was

1%
5.2%, compared to the overall
survey average of 9.0%.
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Niagara/Hamilton—15 year trend
% Change
% Change % Change % Change 1991-2006 There is significant variation in
Municipality 1991 - 1996 1996 - 2001 2001 - 2006 (15 years) the population growth patterns
Port Colborne -1.7% 0.0% 0.8% -0.9% across the Region of Niagara
St. Catharines 1.3% -1.3% 2.2% 2.1%
over the past 15 years, from a
Thorold 1.9% 0.9% 1.0% 3.9%
Welland 1.0% 0.0% 4.0% 5.0%
reduction of 0.9% in Port
Wainfleet 0.8% 0.1% 5.5% 6.4% Colborne to an increase of
Niagara Falls 2.0% 2.5% 4.3% 9.0% 29% in Grimsby, the Niagara
Hamilton 3.6% 4.8% 2.9% 11.7% municipalities with the closest
Niagara-on-the-Lake 2.3% 4.5% 5.4% 12.7% proximity to the GTA.
Fort Erie 4.5% 3.5% 6.3% 15.1%
West Lincoln 6.0% 6.6% 7.3% 21.2%
Pelham 7.6% 6.5% 5.8% 21.2%
Lincoln 9.6% 9.6% 5.4% 26.7%
Grimsby 5.8% 8.7% 12.4% 29.2%
Eastern
10%
9% Kawartha Lakes is the
8% fastest growing municipality
7%
in the survey of eastern
Ontario municipalities.
6%
Location Average
5%
The Eastern survey average
4% of population growth is 4.5%
3% compared with the total
2% survey average of 9.0%.
1%
0%
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Eastern—15 year trend
% Change
Growth in eastern Ontario has
been relatively modest over
the past 14 years. Ottawa and
Cornwall 0.6% -3.7% 0.7% -2.5%
Cobourg are the fastest
Brockville 0.8% -1.7% 2.7% 1.7%
Kingston 4.4% 1.4% 2.6% 8.7%
growing eastern municipalities
Peterborough 1.7% 2.7% 4.8% 9.5% in the survey.
Ottawa 6.3% 7.3% 4.9% 19.8%
Cobourg 7.3% 6.1% 6.0% 20.8%
Belleville N/A -0.4% 6.1% N/A
Kawartha Lakes N/A 1.8% 7.8% N/A
Northern
9% Total Survey Average

The Northern survey average
7%
population growth is 0.6%,
compared with the total survey
5%
average of 9.0%.
3%
Location Average
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-3%
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Northern—15 year trend
% Change It is interesting to note that in

% Change % Change % Change 1991-2006 every northern municipality,,
Municipality 1991 - 1996 1996 - 2001 2001 - 2006 (15 years) growth in the last 5 years
Timmins 0.1% -8.0% -1.6% -9.4% exceeded growth in the prior 5
Sault Ste. Marie -1.7% -6.9% 0.5% -8.0% year increments. For example,
Thunder Bay -0.2% -4.1% 0.1% -4.2%
North Bay experienced a
North Bay -1.9% -2.9% 2.3% -2.6%
Sudbury 1.8% -5.4% 1.7% -2.1% reduction of 1.9% and 2.9%
respectively between 1991-
1996 and 1996-2001, but
experienced an increase from
2001-2006 of 2.3%.
Trends and Observations - Population Statistics

The municipalities in the survey represent approximately 80% of the Ontario population.
% Change
Municipality Location 2001 - 2006
Milton GTA 103.4%
High Growth Municipalities Brampton GTA 33.3%
Vaughan GTA 31.2%
• Municipalities surrounding the City of Toronto have Whitby GTA 27.2%
experienced the largest population growth Markham GTA 25.4%
Barrie Simcoe/Musk./Duff. 23.8%
• The table to the right reflects the municipalities that Richmond Hill GTA 23.2%
experienced an increase of 12% or greater in Ajax GTA 22.3%
Wasaga Beach Simcoe/Musk./Duff. 22.7%
population between 2001 and 2006: Aurora GTA 18.6%
Wilmot Southwest 15.0%
• 12 of the top 18 growth municipalities are in Halton Hills GTA 14.7%
the GTA Oakville GTA 14.4%
Bracebridge Simcoe/Musk./Duff. 13.8%
Newmarket GTA 12.9%
Caledon GTA 12.7%
Waterloo Southwest 12.6%
Grimsby Niagara/Hamilton 12.4%
Slow Growth Municipalities
% Change
Municipality Location 2001 - 2006
Windsor Southwest 3.9%
Central Elgin Southwest 3.5%
North Dumfries Southwest 3.4%
Hamilton Niagara/Hamilton 2.9%
Norfolk Southwest 2.8%
Brockville Eastern 2.7% The table to the left includes those municipalities with
Kingston Eastern 2.6%
population increases of less than 4%, between 2001
East Gwillimbury GTA 2.5%
and 2006.
Stratford Southwest 2.3%
North Bay North 2.3%
All northern municipalities included in the study
St. Catharines Niagara/Hamilton 2.2%
Oshawa GTA 1.8%
experienced growth below 4% (Timmins, Sault Ste.
Sudbury North 1.7% Marie, Thunder Bay, North Bay, and Sudbury).
Owen Sound Southwest 1.4%
Gravenhurst Simcoe/Musk./Duff. 1.3%
Thorold Niagara/Hamilton 1.0%
Toronto GTA 0.9%
Port Colborne Niagara/Hamilton 0.8%
Pickering GTA 0.8%
Chatham-Kent Southwest 0.8%
Sarnia Southwest 0.8%
Cornwall Eastern 0.7%
Sault Ste. Marie North 0.5%
Thunder Bay North 0.1%
Timmins North -1.6%
Parry Sound Simcoe/Musk./Duff. -5.0%
Population Projections (Excerpts from Ministry of Finance)
• Ontario's population is projected to experience fairly robust growth over the projection period, 2006-
2031.
• The population age 65 and over more than doubles from 1.6 million or 12.9% of the population in
2006 to 3.5 million or 21.4% in 2031. The growth in seniors' share of the population will accelerate
after 2011 as baby boomers begin to turn age 65. This same cohort will begin to reach age 75 a
decade later, in 2021.
• The median age of Ontario’s population is projected to rise to 43 years in 2031 from 38 years in
2006.
• The number of children under age 15 rises by only 323,000, or 14 per cent, over the projection
period, from 2.3 million to 2.6 million, while their share of the population falls from 17.8 per cent in
2006 to 15.7 per cent in 2031.
• The core working-age population, ages 15-64, is projected to increase by 18 per cent, from 8.8
million in 2006 to 10.4 million by 2031.
• Not all regions of Ontario are projected to experience the same rate of population growth. The
Greater Toronto Area (GTA), comprised of the City of Toronto and the regional municipalities of
Durham, Halton, Peel and York, will be by far the fastest-growing region. It is projected to grow
from 5.9 million in 2006 to 8.3 million in 2031. The GTA's share of total Ontario population will rise
from 46.4 per cent in 2006 to 50.1 per cent in 2031, or over one-half of Ontario's population.
• In Durham, Halton, Peel and York, growth ranging from 46 to 73 per cent is projected over the next
25 years. Many Census Divisions surrounding the GTA (Simcoe, Dufferin, Wellington and
Waterloo) are projected to continue to experience above average growth.
• The population of Central Ontario is projected to grow from 2,759,000 in 2006 to 3,536,000 in 2031.
Many Census Divisions surrounding the GTA (Simcoe, Dufferin, Wellington and Waterloo) are
projected to continue to experience above-average population growth.
• The population of Eastern Ontario is projected to grow from 1,661,000 to 2,060,000 in 2031.
Ottawa is projected to grow fastest, above the provincial average, from 840,000 in 2006 to 1.1
million in 2031. The rest of Eastern Ontario is projected to experience growth below the provincial
average, with Frontenac growing fastest.
• The population of Southwestern Ontario is projected to grow from 1,579,000 in 2006 to 1,858,000
in 2031. Growth rates within Southwestern Ontario will vary, with Essex growing fastest.
• The population of Northern Ontario is projected to decline by 4.5 per cent over the period, from
806,000 in 2006 to 770,000 in 2031. This projected decline reflects Northern Ontario’s migration
trends and age structure. Among northern Census Divisions growth varies. Parry Sound is
projected to experience the fastest population growth and Cochrane is projected to experience the
fastest population decline.
• The overall dependency ratio, the ratio of the 0-14 and the 65+ age groups to the 15-64 age group
will continue its decline until 2011, falling gradually from 44.5 “dependants” for every 100 working-
age individuals in 2006 to 43.6 in 2011. The favourable pattern of low dependency ratios will begin
to change after 2011 with the arrival of large cohorts of baby boomers in the group age 64 and
over. The dependency ratio will climb to over 59 by the year 2031.
Projection Population, Ontario Regions, 2006, 2016 and 2031
9%
2006 2016 2031
8%
7%
6%
5%
4%
3%
2%
1%
0%
GTA Central East Southwest Northeast Northwest
Source: Ministry of Finance
Proportionate Share of Total Ontario Population
2006 2016 2031 % change
GTA 46.4% 48.5% 50.1% 8.0%

Central 21.7% 21.5% 21.4% -1.4%
East 13.1% 12.7% 12.5% -4.6%
Southwest 12.4% 11.8% 11.3% -8.9%
North 6.4% 5.5% 4.7% -26.6%
As shown above, it is projected that the GTA will continue to experience the highest percentage of
population growth over the next 15 years. By 2031, it is projected that the GTA will comprise over 50%
of the Ontario population, while each of the other regions will experience reductions in the
proportionate share of the total Ontario population. The North, while expected to grow over the next 15
years will comprise approximately 26.6% less of the proportionate share of the Ontario population.
Age Demographics
The age profile of a population may affect municipal expenditures. For example, expenditures may be
affected by seniors requiring higher public service costs and families with young children demanding
services for recreational, and related programs.
Median Median
Municipality 0-19 20-64 65+ Age Municipality 0-19 20-64 65+ Age
Belleville 23% 59% 18% 41.8 North Bay 24% 60% 16% 40.8
Brockville 22% 57% 21% 44.2 Sault Ste. Marie 22% 59% 19% 43.9
Cobourg 22% 54% 24% 46.1 Sudbury 24% 62% 15% 41.1
Cornwall 24% 58% 19% 43.0 Thunder Bay 23% 61% 17% 41.7
Kawartha Lakes 23% 58% 19% 45.1 Timmins 26% 62% 13% 39.6
Kingston 22% 62% 16% 40.0
North Average 24% 61% 16% 41.4
Ottawa 24% 63% 12% 38.4
Peterborough 22% 58% 19% 41.7
Barrie 28% 61% 11% 35.4
Eastern Average 23% 59% 19% 42.5 Bracebridge 23% 59% 19% 44.5
Bradford West Gwillimbury 28% 63% 9% 36.7
Ajax 31% 61% 8% 35.4 Gravenhurst 19% 59% 22% 46.8
Aurora 31% 60% 9% 37.2 Huntsville 23% 58% 18% 43.4
Brampton 30% 62% 8% 33.7 Orangeville 30% 60% 10% 35.4
Burlington 25% 60% 15% 40.3 Parry Sound 22% 54% 25% 46.3
Caledon 29% 62% 9% 37.7 Wasaga Beach 20% 55% 25% 48.8
Clarington 30% 60% 10% 36.9
East Gwillimbury 27% 62% 10% 40.5 Simcoe/Musk./Duff. Average 24% 59% 17% 42.2
Georgina 33% 56% 11% 38.5
Halton Hills 29% 61% 10% 37.9 Amherstburg 27% 61% 12% 38.6
King 27% 60% 13% 41.1 Brantford 26% 60% 15% 39.1
Markham 26% 64% 11% 38.1 Cambridge 28% 61% 11% 36.4
Milton 27% 65% 8% 34.4 Central Elgin 25% 61% 14% 42.5
Mississauga 27% 63% 10% 36.7 Chatham-Kent 25% 59% 16% 41.2
Newmarket 29% 61% 10% 37.2 Guelph 25% 63% 12% 36.4
Oakville 28% 60% 12% 38.4 Kitchener 25% 63% 12% 36.6
Oshawa 25% 61% 14% 39.4 Leamington 28% 57% 15% 37.1
Pickering 28% 62% 9% 38.3 London 24% 62% 14% 38.2
Richmond Hill 27% 63% 10% 37.8 Middlesex Centre 28% 59% 14% 41.2
Toronto 22% 64% 14% 38.4 Norfolk 24% 58% 17% 43.4
Vaughan 29% 61% 10% 35.9 North Dumfries 29% 60% 10% 39.0
Whitby 30% 61% 9% 35.8 Owen Sound 23% 56% 21% 43.4
Whitchurch-Stouffville 25% 59% 15% 42.2 Sarnia 23% 59% 18% 43.2
St. Thomas 25% 60% 15% 38.8
GTA Average 28% 61% 11% 37.8 Stratford 24% 60% 16% 41.1
Tillsonburg 22% 55% 23% 43.9
Fort Erie 24% 58% 18% 43.1 Waterloo 26% 63% 11% 35.4
Grimsby 25% 59% 15% 41.2 Wellesley 37% 54% 9% 30.9
Hamilton 25% 60% 15% 39.6 Wilmot 27% 58% 15% 39.3
Lincoln 27% 56% 17% 41.0 Windsor 25% 61% 14% 37.5
Niagara Falls 24% 59% 17% 41.5
Woodstock 25% 59% 16% 39.7
Niagara-on-the-Lake 20% 56% 24% 49.1
Woolwich 27% 58% 15% 38.9
Pelham 25% 59% 17% 43.8
Port Colborne 21% 57% 21% 44.9 Southwest Average 26% 59% 15% 39.2
St. Catharines 23% 59% 18% 41.7
Thorold 24% 61% 14% 39.8 Average 26% 60% 15% 40.1
Wainfleet 25% 61% 14% 42.5 Median 25% 60% 15% 39.7
Welland 23% 60% 17% 41.5 Min 19% 54% 8% 30.9
West Lincoln 31% 59% 10% 36.5 Max 37% 65% 25% 49.1
Niagara/Hamilton Average 24% 59% 17% 42.0
(Source: Statistics Canada—2006)
% of Dwellings Built Before and After 1986, Condition of Dwellings
This statistic has been included as it provides a general indication of age of the municipality, the
infrastructure and the mix of new versus older growth.
% of % of 2007 Net
Dwellings Dwellings % Dwellings % Dwellings Levy Per
Requiring Requiring Constructed Constructed 100,000
Municipality Geographic Location Median Age Major Repair Major Repair before 1986 before 1986 Assessment
Cobourg Eastern high 6.1% mid 66% mid high
Ottawa Avg. % of Dwelling Requiring mid 6.3% mid 67% mid mid
Kawartha Lakes Major Repair high 7.4% high 71% mid low
Kingston 7.2% mid 6.6% mid 72% mid high
Peterborough high 8.1% high 76% high high
Belleville % of Dwellings Constructed high 7.2% high 79% high high
Cornwall before 1986 high 8.0% high 83% high high
Brockville 75% high 7.6% high 83% high high
Vaughan GTA low 2.5% low 24% low low

Richmond Hill low 3.0% low 29% low low
Whitby Avg. % of Dwelling Requiring low 3.5% low 38% low mid
Markham Major Repair low 3.0% low 41% low low
Clarington 4.5% low 4.6% low 41% low mid
Aurora low 3.5% low 41% low low
Ajax low 3.5% low 41% low mid
Brampton % of Dwellings Constructed low 3.6% low 45% low low
Newmarket before 1986 low 4.3% low 45% low low
Caledon 51% low 4.6% low 48% low low
Milton low 3.3% low 48% low low
Oakville mid 3.4% low 49% low low
Pickering low 4.0% low 49% low mid
Mississauga low 4.3% low 54% low low
Whitchurch-Stouffville high 5.0% low 56% low low
Georgina mid 8.2% high 56% low mid
Halton Hills low 4.5% low 58% low low
East Gwillimbury mid 5.2% mid 62% mid low
Burlington mid 4.7% low 62% mid low
King mid 6.5% mid 73% mid low
Oshawa mid 7.0% high 77% high high
Toronto mid 7.8% high 81% high mid
Lincoln Niagara/Hamilton mid 5.2% mid 57% low mid

Grimsby mid 3.9% low 63% mid mid
Niagara-on-the-Lake Avg. % of Dwelling Requiring high 4.6% low 64% mid low
Pelham Major Repair high 4.4% low 64% mid mid
West Lincoln 6.5% low 7.5% high 64% mid mid
Thorold mid 5.4% mid 73% mid high
Fort Erie high 8.5% high 76% high mid
Hamilton % of Dwellings Constructed mid 7.4% high 77% high high
Niagara Falls before 1986 high 6.8% mid 78% high high
Welland 73% high 7.4% high 79% high high
Wainfleet high 8.4% high 82% high mid
St. Catharines high 6.3% mid 82% high high
Port Colborne high 9.0% high 87% high high
(Source: Statistics Canada—2006)
% of Dwellings Built Before and After 1986, Condition of Dwellings (Cont’d)
% of % of 2007 Net
Dwellings Dwellings % Dwellings % Dwellings Levy Per
Requiring Requiring Constructed Constructed 100,000
Municipality Geographic Location Median Age Major Repair Major Repair before 1986 before 1986 Assessment
Sudbury North mid 7.8% high 80% high high
North Bay Avg. % of Dwelling Requiring mid 8.4% high 82% high high
Thunder Bay Major Repair high 7.1% high 83% high high
7.6%
Timmins % of Dwellings Constructed mid 7.9% high 84% high high
Sault Ste. Marie before 1986 high 6.7% mid 86% high high
83%
Wasaga Beach Simcoe/Musk./Duff. high 4.3% low 33% low low

Barrie Avg. % of Dwelling Requiring low 4.0% low 38% low mid
Bradford West Gwillimbury Major Repair low 4.6% low 52% low low
Orangeville 6.0% low 5.3% mid 55% low mid
Huntsville high 8.2% high 61% low low
Bracebridge % of Dwellings Constructed high 7.2% high 65% mid low
Gravenhurst before 1986 high 8.6% high 69% mid low
Parry Sound 57% high 11.1% high 84% high mid
Waterloo Southwest low 3.9% low 54% low mid

North Dumfries mid 5.7% mid 55% low low
Wilmot Avg. % of Dwelling Requiring mid 5.3% mid 57% low low
Middlesex Centre Major Repair mid 5.1% mid 61% low low
Cambridge 6.0% low 5.9% mid 62% mid mid
Guelph low 5.2% mid 63% mid mid
Tillsonburg high 5.3% mid 65% mid high
Amherstburg % of Dwellings Constructed mid 5.8% mid 65% mid mid
Kitchener before 1986 low 5.7% mid 69% mid mid
Wellesley 70% low 4.9% low 69% mid low
Woodstock mid 5.1% mid 69% mid high
Central Elgin high 6.2% mid 71% mid mid
Leamington low 5.3% mid 71% mid mid
Woolwich mid 4.0% low 71% mid low
London low 6.0% mid 73% mid high
St. Thomas mid 8.4% high 75% mid high
Brantford mid 6.5% mid 77% high high
Norfolk high 6.7% mid 77% high mid
Windsor low 6.4% mid 78% high high
Stratford mid 6.9% mid 78% high mid
Chatham-Kent mid 7.5% high 83% high mid
Owen Sound high 8.1% high 84% high high
Sarnia high 8.9% high 85% high high
Average 6.0% 65%

Median 5.9% 67%
Min 2.5% 24%
Max 11.1% 87%
Land Area and Density
Population density indicates the number of residents living in an area (usually measured by square
kilometre). Density readings can lend insight into the age of a city, growth patterns, zoning practices,
new development opportunities and the level of multi-family unit housing. High population density
can also indicate whether a municipality may be reaching build-out, as well as service and
infrastructure needs, such as additional public transit or street routes.
Density also affects the cost of municipal goods and services. Some communities have compact
boundaries and high population density, making the provision of public services such as street
maintenance, fire and police protection typically less costly per household.
However, as stated by the ICMA in their publication “Evaluating Financial Condition,” the cost
function can take on a “U” shape when population becomes extremely high. The reason is probably
that densely populated central cities often bear the burden of social problems that may make the
per-person costs of municipal service high.
There is a significant degree of variability across the survey in terms of land area and density. The
following table summarizes the largest 10 municipalities in the study in terms of land area:
Population
Land Area Density per
Municipality (Square Km) Sq. Kilometre
Sudbury 3,201 49
Kawartha Lakes 3,059 24
Timmins 2,962 15
Ottawa 2,778 292
Chatham-Kent 2,458 44
Norfolk 1,607 39
Hamilton 1,117 452
Huntsville 703 26
Caledon 687 83
Toronto 630 3,974
With the exception of Toronto, municipalities with the largest land areas have below average density
per square kilometre (630).
The table on the next page is sorted by population density per sq. km. For every square kilometre,
the City of Timmins has 15 residents compared with the City of Toronto that has 3,974. The City of
Timmins has the third largest land area in the survey but the lowest density.
Land Area and Density
Population Population
Land Area Density per Density Land Area Density per Density
Municipality (Square Km) Sq. Kilometre Ranking Municipality (Square Km) Sq. Kilometre Ranking
Timmins 2,962 15 low Thunder Bay 328 333 mid
Gravenhurst 518 21 low
Sault Ste. Marie 222 338 mid
Kawartha Lakes 3,059 24 low 347 mid
Grimsby 69
Bracebridge 617 25 low
Pickering 232 379 mid
Huntsville 703 26 low
Niagara Falls 210 391 mid
Middlesex Centre 588 27 low
Sarnia 165 434 mid
Wainfleet 217 30 low
Parry Sound 13 448 mid
West Lincoln 388 34 low
Hamilton 1,117 452 mid
Wellesley 278 35 low
Norfolk 1,607 39 low Welland 81 621 mid
Chatham-Kent 2,458 44 low Tillsonburg 22 664 mid
Central Elgin 280 45 low Cornwall 62 743 mid
North Dumfries 187 48 low Whitby 147 759 mid
Sudbury 3,201 49 low Woodstock 44 806 mid
King 333 59 low Cobourg 22 813 mid
Woolwich 326 60 low London 421 837 high
Wilmot 264 65 low Vaughan 274 873 high
Caledon 687 83 low Burlington 186 885 high
East Gwillimbury 245 86 low Owen Sound 24 906 high
Niagara-on-the-Lake 133 110 low Aurora 50 960 high
Leamington 262 110 low Oshawa 146 972 high
Amherstburg 186 117 low St. Thomas 35 1,032 high
Whitchurch-Stouffville 207 118 low Brockville 21 1,046 high
Bradford West Gwillimbury 201 120 low Cambridge 113 1,067 high
Clarington 611 127 low Oakville 139 1,196 high
Pelham 126 128 low Stratford 25 1,218 high
Lincoln 163 133 mid
Markham 213 1,228 high
Georgina 288 147 mid
Brantford 72 1,260 high
Port Colborne 122 152 mid
Peterborough 58 1,291 high
North Bay 315 171 mid
Guelph 87 1,326 high
Milton 367 174 mid
Ajax 67 1,346 high
Fort Erie 166 180 mid
St. Catharines 96 1,375 high
Belleville 247 198 mid
Windsor 147 1,474 high
Halton Hills 276 200 mid
Thorold 83 220 mid Kitchener 137 1,495 high
Wasaga Beach 58 259 mid Waterloo 64 1,521 high
Kingston 450 260 mid Richmond Hill 101 1,613 high
Ottawa 2,778 292 mid Brampton 267 1,628 high
Barrie 77 1,668 high
Orangeville 16 1,729 high
Newmarket 38 1,952 high
Mississauga 289 2,313 high
Toronto 630 3,974 high
Total Survey Low 13 15

Total Survey High 3,201 3,974
Total Survey Average 411 630
Ontario Average 134
Assessment Per Capita
Assessment per capita statistics have been compared to provide an indication of the “richness” of
assessment base in each municipality. This measure is important in understanding the relationship to
tax rates. The following tables provide the assessment per capita using unweighted and weighted
assessment. Unweighted assessment includes all taxable assessment including PILs and excludes
exempt properties. Some municipalities do not include PILs in their calculation of their weighted
taxable assessment for tax rate calculations.
Trends and Observations - Assessment Per Capita
Assessment is important because municipalities depend largely on the property tax base for a
substantial portion of their revenue. The following summarizes some of the key observations:
• 16 of the 27 municipalities ranked as 2007

high assessment per capita are within Unweighted Relative
Municipality Location CVA/Capita Position
the GTA—this provides an indication of Gravenhurst Simcoe/Musk./Duff $ 194,729 high
the “richness of the assessment base.” King GTA $ 180,962 high
Whitchurch-Stouffville GTA $ 172,810 high
A number of municipalities with high Niagara-on-the-Lake Niagara/Hamilton $ 168,530 high
assessment per capita are located in Vaughan GTA $ 165,275 high
“cottage country” which is impacted by Oakville GTA $ 157,873 high
Wasaga Beach Simcoe/Musk./Duff $ 145,892 high
high assessed values for lakefront Caledon GTA $ 144,428 high
properties and also low permanent Richmond Hill GTA $ 143,726 high
Huntsville Simcoe/Musk./Duff $ 136,950 high
resident populations Markham GTA $ 136,904 high
Aurora GTA $ 131,224 high
East Gwillimbury GTA $ 130,268 high
North Dumfries SouthWest $ 128,010 high
Middlesex Centre SouthWest $ 127,432 high
Bracebridge Simcoe/Musk./Duff $ 126,952 high
Toronto GTA $ 126,635 high
Burlington GTA $ 125,510 high
Mississauga GTA $ 122,158 high
Halton Hills GTA $ 116,361 high
Milton GTA $ 115,998 high
Newmarket GTA $ 113,003 high
Pickering GTA $ 111,537 high
Woolwich SouthWest $ 110,654 high
Ottawa Eastern $ 106,967 high
Wilmot SouthWest $ 102,189 high
Kawartha Lakes Eastern $ 102,079 high
Trends and Observations - Assessment Per Capita
Change %
Unweighted to
• Farmland properties - A number of Municipality Weighted
Caledon -0.4%
municipalities have a reduced assessment
Whitchurch Stouffville -0.6%
base when comparing unweighted to Wilmot -1.2%
weighted assessment as a result of a Kawartha Lakes -1.2%
relatively large share of farmland properties. Amherstburg -1.3%
The table to the right reflects those Bradford West Gwillimbury -1.5%
municipalities with a proportionally larger Georgina -1.8%
share of farmland assessment East Gwillimbury -2.0%
West Lincoln -4.3%
King -5.1%
• As will be shown in the “like” property Chatham-Kent -5.7%
comparisons, assessment per capita is a Wainfleet -5.9%
reasonably good predictor of relative property Norfolk -6.5%
Leamington -7.3%
values across the survey - i.e. municipalities
Central Elgin -10.2%
with higher assessments per capita tend to
Wellesley -11.5%
have properties valued higher than their
Middlesex Centre -20.3%
counterparts in other jurisdictions
Taxable Assessment Per Capita
2007 2007 Relative 2007 2007 Relative

Unweighted Weighted Position Unweighted Weighted Position
Municipality CVA/Capita CVA/Capita Change % CVA/Capita Municipality CVA/Capita CVA/Capita Change % CVA/Capita
Gravenhurst $ 194,729 $ 195,517 0.4% high Guelph $ 89,226 $ 111,757 25.3% mid
King $ 180,962 $ 171,681 -5.1% high Barrie $ 88,403 $ 94,828 7.3% mid
Whitchurch-Stouffville $ 172,810 $ 171,691 -0.6% high Fort Erie $ 85,102 $ 94,313 10.8% mid
Niagara-on-the-Lake $ 168,530 $ 177,856 5.5% high Amherstburg $ 84,180 $ 83,124 -1.3% mid
Vaughan $ 165,275 $ 173,821 5.2% high Norfolk $ 83,798 $ 78,377 -6.5% mid
Oakville $ 157,873 $ 175,559 11.2% high Niagara Falls $ 83,204 $ 103,365 24.2% mid
Wasaga Beach $ 145,892 $ 147,608 1.2% high Orangeville $ 82,447 $ 91,004 10.4% mid
Caledon $ 144,428 $ 143,817 -0.4% high Parry Sound $ 82,114 $ 95,635 16.5% mid
Richmond Hill $ 143,726 $ 146,677 2.1% high Cobourg $ 81,515 $ 95,280 16.9% mid
Huntsville $ 136,950 $ 137,829 0.6% high Cambridge $ 81,501 $ 102,793 26.1% mid
Markham $ 136,904 $ 141,425 3.3% high Kingston $ 81,293 $ 101,146 24.4% mid
Aurora $ 131,224 $ 134,253 2.3% high Oshawa $ 80,805 $ 92,303 14.2% mid
East Gwillimbury $ 130,268 $ 127,607 -2.0% high Stratford $ 79,238 $ 101,102 27.6% mid
North Dumfries $ 128,010 $ 141,265 10.4% high West Lincoln $ 77,307 $ 74,004 -4.3% low
Middlesex Centre $ 127,432 $ 101,525 -20.3% high Hamilton $ 76,678 $ 95,635 24.7% low
Bracebridge $ 126,952 $ 127,489 0.4% high Leamington $ 76,649 $ 71,073 -7.3% low
Toronto $ 126,635 $ 221,846 75.2% high Kitchener $ 75,044 $ 92,805 23.7% low
Burlington $ 125,510 $ 144,673 15.3% high Peterborough $ 74,034 $ 89,397 20.8% low
Mississauga $ 122,158 $ 138,394 13.3% high Thorold $ 73,972 $ 86,553 17.0% low
Halton Hills $ 116,361 $ 123,646 6.3% high St. Catharines $ 73,776 $ 85,774 16.3% low
Milton $ 115,998 $ 128,388 10.7% high London $ 73,616 $ 89,630 21.8% low
Newmarket $ 113,003 $ 116,900 3.4% high Chatham-Kent $ 72,843 $ 68,682 -5.7% low
Pickering $ 111,537 $ 120,607 8.1% high Windsor $ 72,465 $ 98,150 35.4% low
Woolwich $ 110,654 $ 119,053 7.6% high Tillsonburg $ 72,339 $ 91,338 26.3% low
Ottawa $ 106,967 $ 132,839 24.2% high Sarnia $ 68,212 $ 83,264 22.1% low
Wilmot $ 102,189 $ 100,998 -1.2% high Brantford $ 68,036 $ 85,464 25.6% low
Kawartha Lakes $ 102,079 $ 100,863 -1.2% high Port Colborne $ 67,938 $ 77,834 14.6% low
Whitby $ 101,283 $ 110,008 8.6% mid Belleville $ 67,189 $ 88,399 31.6% low
Bradford West Gwillimbury $ 100,551 $ 99,008 -1.5% mid Woodstock $ 66,786 $ 83,174 24.5% low
Ajax $ 98,731 $ 106,204 7.6% mid Brockville $ 66,654 $ 84,966 27.5% low
Brampton $ 98,121 $ 105,342 7.4% mid Owen Sound $ 64,802 $ 92,799 43.2% low
Waterloo $ 97,945 $ 118,028 20.5% mid North Bay $ 60,495 $ 74,264 22.8% low
Georgina $ 96,773 $ 95,028 -1.8% mid Thunder Bay $ 58,016 $ 74,973 29.2% low
Wellesley $ 95,156 $ 84,207 -11.5% mid Welland $ 57,961 $ 66,448 14.6% low
Pelham $ 94,232 $ 95,254 1.1% mid St. Thomas $ 57,663 $ 76,752 33.1% low
Wainfleet $ 93,255 $ 87,741 -5.9% mid Sudbury $ 51,731 $ 62,878 21.5% low
Central Elgin $ 92,407 $ 83,024 -10.2% mid Cornwall $ 47,719 $ 62,999 32.0% low
Grimsby $ 91,357 $ 97,469 6.7% mid Sault Ste. Marie $ 46,721 $ 55,732 19.3% low
Lincoln $ 91,017 $ 93,563 2.8% mid Timmins $ 46,466 $ 57,839 24.5% low
Clarington $ 89,808 $ 92,760 3.3% mid
Average $ 97,261 $ 106,928 12.1%
Minimum 46,466 55,732 -20.3%
Maximum 194,729 221,846 75.2%
Median 89,808 95,635 10.4%
(Data sorted and ranked by unweighted assessment per capita)
• There is a wide range of assessment per capita values (unweighted) across the survey ($46,466 -
$194,729), with an average and median assessment per capita of $97,261 and $89,808
respectively
• The City of Timmins has the lowest unweighted assessment per capita. This contributes to the City
having the highest residential tax rates. In fact, all northern municipalities have low assessment
bases upon which to fund municipal services
Taxable Assessment Per Capita (Grouped by Location)
2007
Unweighted Relative
Ottawa Eastern $ 106,967 high
Kawartha Lakes Eastern $ 102,079 high
Cobourg Eastern $ 81,515 mid
Kingston Eastern $ 81,293 mid
Peterborough Eastern $ 74,034 low
Belleville Eastern $ 67,189 low
Brockville Eastern $ 66,654 low
Cornwall Eastern $ 47,719 low $ 78,431
King GTA $ 180,962 high

Whitchurch-Stouffville GTA $ 172,810 high
Vaughan GTA $ 165,275 high
Oakville GTA $ 157,873 high
Caledon GTA $ 144,428 high
Richmond Hill GTA $ 143,726 high
Markham GTA $ 136,904 high
East Gwillimbury GTA $ 130,268 high
Toronto GTA $ 126,635 high
Halton Hills GTA $ 116,361 high
Milton GTA $ 115,998 high
Newmarket GTA $ 113,003 high
Whitby GTA $ 101,283 mid
Ajax GTA $ 98,731 mid
Brampton GTA $ 98,121 mid
Georgina GTA $ 96,773 mid
Clarington GTA $ 89,808 mid
Oshawa GTA $ 80,805 mid $ 125,463
Niagara-on-the-Lake Niagara/Hamilton $ 168,530 high

Pelham Niagara/Hamilton $ 94,232 mid
Wainfleet Niagara/Hamilton $ 93,255 mid
Grimsby Niagara/Hamilton $ 91,357 mid
Lincoln Niagara/Hamilton $ 91,017 mid
Fort Erie Niagara/Hamilton $ 85,102 mid
Niagara Falls Niagara/Hamilton $ 83,204 mid
West Lincoln Niagara/Hamilton $ 77,307 low
Hamilton Niagara/Hamilton $ 76,678 low
Thorold Niagara/Hamilton $ 73,972 low
St. Catharines Niagara/Hamilton $ 73,776 low
Port Colborne Niagara/Hamilton $ 67,938 low
Welland Niagara/Hamilton $ 57,961 low $ 87,256
Taxable Assessment Per Capita (Grouped by Location cont’d)
2007
Unweighted Relative
North Bay North $ 60,495 low
Thunder Bay North $ 58,016 low
Sudbury North $ 51,731 low
Sault Ste. Marie North $ 46,721 low
Timmins North $ 46,466 low $ 52,686
Gravenhurst Simcoe/Musk./Duff. $ 194,729 high

Wasaga Beach Simcoe/Musk./Duff. $ 145,892 high
Huntsville Simcoe/Musk./Duff. $ 136,950 high
Bracebridge Simcoe/Musk./Duff. $ 126,952 high
Bradford West Gwillimbury Simcoe/Musk./Duff. $ 100,551 mid
Barrie Simcoe/Musk./Duff. $ 88,403 mid
Orangeville Simcoe/Musk./Duff. $ 82,447 mid
Parry Sound Simcoe/Musk./Duff. $ 82,114 mid $ 119,755
North Dumfries Southwest $ 128,010 high

Middlesex Centre Southwest $ 127,432 high
Woolwich Southwest $ 110,654 high
Wilmot Southwest $ 102,189 high
Waterloo Southwest $ 97,945 mid
Wellesley Southwest $ 95,156 mid
Central Elgin Southwest $ 92,407 mid
Guelph Southwest $ 89,226 mid
Amherstburg Southwest $ 84,180 mid
Norfolk Southwest $ 83,798 mid
Cambridge Southwest $ 81,501 mid
Stratford Southwest $ 79,238 mid
Leamington Southwest $ 76,649 low
Kitchener Southwest $ 75,044 low
London Southwest $ 73,616 low
Chatham-Kent Southwest $ 72,843 low
Windsor Southwest $ 72,465 low
Tillsonburg Southwest $ 72,339 low
Sarnia Southwest $ 68,212 low
Brantford Southwest $ 68,036 low
Woodstock Southwest $ 66,786 low
Owen Sound Southwest $ 64,802 low
St. Thomas Southwest $ 57,663 low $ 84,356
Taxable Assessment Per Capita Ranking Compared to Household Income

Ranking
(Sorted by unweighted assessment per capita)
Relative
Relative
2007 2007 Relative Position of
2007 2007 Relative Position of
Unweighted Household Position Household
Unweighted Household Position Household
Municipality CVA/Capita Income CVA/Capita Income
Municipality CVA/Capita Income CVA/Capita Income
Lincoln $ 91,017 $ 79,000 mid mid
Timmins $ 46,466 $ 59,500 low low
Grimsby $ 91,357 $ 91,400 mid high
Sault Ste. Marie $ 46,721 $ 57,000 low low
Central Elgin $ 92,407 $ 80,700 mid mid
Cornwall $ 47,719 $ 53,700 low low
Wainfleet $ 93,255 $ 59,264 mid low
Sudbury $ 51,731 $ 62,500 low low
Pelham $ 94,232 $ 83,800 mid mid
St. Thomas $ 57,663 $ 61,000 low low
Wellesley $ 95,156 $ 72,240 mid mid
Welland $ 57,961 $ 56,100 low low
Georgina $ 96,773 $ 69,600 mid mid
Thunder Bay $ 58,016 $ 63,100 low low
Waterloo $ 97,945 $ 92,100 mid high
North Bay $ 60,495 $ 60,200 low low
Brampton $ 98,121 $ 94,100 mid high
Owen Sound $ 64,802 $ 55,500 low low
Ajax $ 98,731 $ 95,700 mid high
Brockville $ 66,654 $ 64,200 low low
Bradford West Gwillimbury $ 100,551 $ 85,500 mid high
Woodstock $ 66,786 $ 63,900 low low
Whitby $ 101,283 $ 99,800 mid high
Belleville $ 67,189 $ 60,100 low low
Kawartha Lakes $ 102,079 $ 62,400 high low
Port Colborne $ 67,938 $ 53,900 low low
Wilmot $ 102,189 $ 84,600 high mid
Brantford $ 68,036 $ 62,700 low low
Ottawa $ 106,967 $ 87,400 high high
Sarnia $ 68,212 $ 66,600 low mid
Woolwich $ 110,654 $ 88,200 high high
Tillsonburg $ 72,339 $ 65,700 low mid
Pickering $ 111,537 $ 116,000 high high
Windsor $ 72,465 $ 67,900 low mid
Newmarket $ 113,003 $ 102,200 high high
Chatham-Kent $ 72,843 $ 63,000 low low
Milton $ 115,998 $ 99,900 high high
London $ 73,616 $ 67,200 low mid
Halton Hills $ 116,361 $ 104,700 high high
St. Catharines $ 73,776 $ 60,200 low low
Mississauga $ 122,158 $ 96,800 high high
Thorold $ 73,972 $ 62,700 low low
Burlington $ 125,510 $ 97,100 high high
Peterborough $ 74,034 $ 62,400 low low
Toronto $ 126,635 $ 79,800 high mid
Kitchener $ 75,044 $ 68,500 low mid
Bracebridge $ 126,952 $ 71,200 high mid
Leamington $ 76,649 $ 68,600 low mid
Middlesex Centre $ 127,432 $ 97,800 high high
Hamilton $ 76,678 $ 66,900 low mid
North Dumfries $ 128,010 $ 85,977 high high
West Lincoln $ 77,307 $ 74,200 low mid
East Gwillimbury $ 130,268 $ 113,800 high high
Stratford $ 79,238 $ 66,400 mid mid
Aurora $ 131,224 $ 131,700 high high
Oshawa $ 80,805 $ 69,600 mid mid
Markham $ 136,904 $ 112,400 high high
Kingston $ 81,293 $ 66,100 mid mid
Huntsville $ 136,950 $ 60,800 high low
Cambridge $ 81,501 $ 76,700 mid mid
Richmond Hill $ 143,726 $ 109,300 high high
Cobourg $ 81,515 $ 65,800 mid mid
Caledon $ 144,428 $ 121,800 high high
Parry Sound $ 82,114 $ 53,500 mid low
Wasaga Beach $ 145,892 $ 57,900 high low
Orangeville $ 82,447 $ 75,000 mid mid
Oakville $ 157,873 $ 130,500 high high
Niagara Falls $ 83,204 $ 62,200 mid low
Vaughan $ 165,275 $ 121,200 high high
Norfolk $ 83,798 $ 64,400 mid mid
Niagara-on-the-Lake $ 168,530 $ 95,700 high high
Amherstburg $ 84,180 $ 87,300 mid high
Whitchurch-Stouffville $ 172,810 $ 107,300 high high
Fort Erie $ 85,102 $ 56,900 mid low
King $ 180,962 $ 161,100 high high
Barrie $ 88,403 $ 77,400 mid mid
Gravenhurst $ 194,729 $ 51,200 high low
Guelph $ 89,226 $ 79,200 mid mid
Clarington $ 89,808 $ 85,200 mid mid
As shown above, there is typically a relationship

between assessment and income levels in the various municipalities. Some anomalies exist but
can be explained. For example, a number of the “cottage areas” have higher assessment due to
cottages but residents incomes are not at a high level (e.g. Gravenhurst, Wasaga Beach,
Huntsville, Kawartha Lakes).
Change in Unweighted Assessment 2004-2007
The tables on the next several pages reflect the change in unweighted assessment from 2004-2007 .
The change between 2005-2006 includes the impact of reassessment as well as growth while the
changes between 2004-2005 and 2006-2007 largely reflect the impact of growth as there was no
reassessment.
The table has been sorted from high to low for the 2006-2007 % change in assessment.
Communities experiencing population and economic growth are likely to experience short-run
increases in property values. This is because in the short run, the housing supply is fixed and the
increase in demand created by growth will force prices up. Declining areas are more likely to see a
decrease in the market value of properties or a slower than average increase in property values.
Relative Relative
% Change % Change % Change Ranking % % Change % Change % Change Ranking %
in CVA in CVA in CVA increase in CVA in CVA in CVA increase
Municipality 2004 - 2005 2005 - 2006 2006 - 2007 2006-2007 Municipality 2004 - 2005 2005 - 2006 2006 - 2007 2006-2007
Whitchurch Stouffville 3.4% 19.8% 10.8% high Newmarket 2.8% 16.9% 2.0% mid
Milton 13.9% 21.7% 10.0% high Aurora 5.6% 17.1% 1.9% mid
Ajax N/A 18.6% 5.8% high Kingston 1.4% 18.7% 1.9% mid
Brampton 7.1% 18.6% 5.7% high Peterborough 2.5% 20.4% 1.9% mid
Woolwich N/A N/A 5.5% high Central Elgin N/A N/A 1.9% mid
Wilmot N/A N/A 4.9% high Gravenhurst N/A N/A 1.8% mid
Wasaga Beach 3.3% 27.9% 4.1% high Waterloo 2.0% 15.2% 1.7% mid
Whitby 6.6% 17.7% 3.8% high Welland 1.0% 13.6% 1.7% mid
Norfolk 2.4% 14.6% 3.6% high Mississauga 2.4% 13.7% 1.7% mid
Halton Hills 3.6% 17.7% 3.6% high Huntsville N/A N/A 1.6% mid
Barrie 5.6% 17.8% 3.5% high Bracebridge N/A N/A 1.6% mid
Vaughan 5.2% 15.5% 3.4% high North Dumfries N/A N/A 1.6% mid
St. Thomas 2.7% 13.4% 3.3% high Thorold 0.9% 16.6% 1.5% mid
Wellesley N/A N/A 3.2% high Orangeville 2.2% 16.5% 1.4% low
Markham 5.6% 13.3% 3.1% high Stratford 1.7% 14.7% 1.4% low
Richmond Hill 5.1% 16.5% 3.0% high Kawartha Lakes 1.5% 19.2% 1.4% low
Brantford 2.3% 20.4% 3.0% high Hamilton 1.9% 16.4% 1.4% low
Oakville 4.2% 19.6% 3.0% high Niagara Falls 2.7% 15.8% 1.4% low
Niagara-on-the-Lake 2.1% 17.3% 2.9% high Pickering 2.4% 16.5% 1.3% low
West Lincoln 2.5% 15.0% 2.9% high Georgina 1.9% 19.0% 1.2% low
Burlington 2.4% 14.0% 2.7% high Fort Erie 1.4% 14.1% 1.1% low
Grimsby 4.3% 18.6% 2.7% high Timmins -0.1% 2.8% 1.1% low
Cobourg 0.8% 18.6% 2.6% high Sudbury 0.7% 8.8% 1.0% low
East Gwillimbury 2.5% 16.3% 2.6% high Windsor 3.5% 9.4% 1.0% low
Oshawa 2.1% 14.2% 2.4% mid Amherstburg N/A N/A 1.0% low
Belleville N/A 12.2% 2.4% mid Cornwall 1.0% 9.3% 0.9% low
Leamington 2.5% 5.7% 2.4% mid Caledon 3.4% 17.0% 0.8% low
Ottawa 3.0% 15.1% 2.4% mid Toronto 0.9% 13.7% 0.8% low
Cambridge 3.1% 14.7% 2.4% mid Thunder Bay 0.5% 9.5% 0.8% low
Kitchener 3.6% 16.7% 2.3% mid Sarnia 0.9% 7.9% 0.7% low
Pelham 2.1% 17.8% 2.2% mid North Bay 4.6% 9.6% 0.6% low
Clarington 3.2% 16.6% 2.2% mid Chatham-Kent 0.3% 3.9% 0.6% low
Guelph 2.4% 14.0% 2.1% mid St. Catharines 1.1% 18.0% 0.6% low
Lincoln 2.6% 18.4% 2.0% mid Port Colborne -0.6% 10.1% 0.6% low
London 2.1% 15.4% 2.0% mid King 1.3% 17.4% 0.6% low
Wainfleet 1.0% 16.4% 0.5% low
Sault Ste. Marie N/A 3.0% 0.0% low
Average 2.7% 15.2% 2.4%

Median 2.4% 16.4% 1.9%
Maximum 13.9% 27.9% 10.8%
Minimum -0.6% 2.8% 0.0%
Change in Unweighted Assessment 2004-2007 (Grouped by Location)

Relative
% Change % Change % Change Ranking % Average By
in CVA in CVA in CVA increase Location 2006-
Municipality 2004 - 2005 2005 - 2006 2006 - 2007 2006-2007 2007
Cobourg 0.8% 18.6% 2.6% high
Brockville N/A
Belleville N/A 12.2% 2.4% mid
Ottawa 3.0% 15.1% 2.4% mid
Kingston 1.4% 18.7% 1.9% mid
Peterborough 2.5% 20.4% 1.9% mid
Kawartha Lakes 1.5% 19.2% 1.4% low Eastern
Cornwall 1.0% 9.3% 0.9% low 1.9%
Whitchurch Stouffville 3.4% 19.8% 10.8% high

Milton 13.9% 21.7% 10.0% high
Ajax N/A 18.6% 5.8% high
Brampton 7.1% 18.6% 5.7% high
Whitby 6.6% 17.7% 3.8% high
Halton Hills 3.6% 17.7% 3.6% high
Vaughan 5.2% 15.5% 3.4% high
Markham 5.6% 13.3% 3.1% high
Richmond Hill 5.1% 16.5% 3.0% high
Oakville 4.2% 19.6% 3.0% high
Burlington 2.4% 14.0% 2.7% high
East Gwillimbury 2.5% 16.3% 2.6% high
Oshawa 2.1% 14.2% 2.4% mid
Clarington 3.2% 16.6% 2.2% mid
Newmarket 2.8% 16.9% 2.0% mid
Aurora 5.6% 17.1% 1.9% mid
Mississauga 2.4% 13.7% 1.7% mid
Pickering 2.4% 16.5% 1.3% low
Georgina 1.9% 19.0% 1.2% low
Caledon 3.4% 17.0% 0.8% low
Toronto 0.9% 13.7% 0.8% low GTA
King 1.3% 17.4% 0.6% low 3.3%
Niagara-on-the-Lake 2.1% 17.3% 2.9% high

West Lincoln 2.5% 15.0% 2.9% high
Grimsby 4.3% 18.6% 2.7% high
Pelham 2.1% 17.8% 2.2% mid
Lincoln 2.6% 18.4% 2.0% mid
Welland 1.0% 13.6% 1.7% mid
Thorold 0.9% 16.6% 1.5% mid
Hamilton 1.9% 16.4% 1.4% low
Niagara Falls 2.7% 15.8% 1.4% low
Fort Erie 1.4% 14.1% 1.1% low
St. Catharines 1.1% 18.0% 0.6% low
Port Colborne -0.6% 10.1% 0.6% low Niag./Ham.
Wainfleet 1.0% 16.4% 0.5% low 1.6%
Change in Unweighted Assessment 2004-2007 (Grouped by Location cont’d)
Relative
% Change % Change % Change Ranking % Average By
in CVA in CVA in CVA increase Location 2006-
Municipality 2004 - 2005 2005 - 2006 2006 - 2007 2006-2007 2007
Timmins -0.1% 2.8% 1.1% low
Sudbury 0.7% 8.8% 1.0% low
Thunder Bay 0.5% 9.5% 0.8% low
North Bay 4.6% 9.6% 0.6% low North
Sault Ste. Marie N/A 3.0% 0.0% low 0.7%
Wasaga Beach 3.3% 27.9% 4.1% high

Barrie 5.6% 17.8% 3.5% high
Gravenhurst N/A N/A 1.8% mid
Huntsville N/A N/A 1.6% mid
Bracebridge N/A N/A 1.6% mid Sim./Musk./Duff.
Orangeville 2.2% 16.5% 1.4% low 2.3%
Woolwich N/A N/A 5.5% high

Wilmot N/A N/A 4.9% high
Norfolk 2.4% 14.6% 3.6% high
St. Thomas 2.7% 13.4% 3.3% high
Wellesley N/A N/A 3.2% high
Brantford 2.3% 20.4% 3.0% high
Leamington 2.5% 5.7% 2.4% mid
Cambridge 3.1% 14.7% 2.4% mid
Kitchener 3.6% 16.7% 2.3% mid
Guelph 2.4% 14.0% 2.1% mid
London 2.1% 15.4% 2.0% mid
Central Elgin N/A N/A 1.9% mid
Waterloo 2.0% 15.2% 1.7% mid
North Dumfries N/A N/A 1.6% mid
Stratford 1.7% 14.7% 1.4% low
Amherstburg N/A N/A 1.0% low
Windsor 3.5% 9.4% 1.0% low
Sarnia 0.9% 7.9% 0.7% low Southwest
Chatham-Kent 0.3% 3.9% 0.6% low 2.3%
Assessment Composition (Unweighted)
Sorted alphabetically
Multi-
Municipality Residential Residential Commercial Industrial Pipelines Farmlands Forests
Ajax 87.4% 1.9% 7.9% 2.4% 0.2% 0.2% 0.0%
Amherstburg 84.5% 1.1% 5.0% 2.2% 0.5% 6.7% 0.0%
Aurora 85.4% 1.2% 10.4% 2.7% 0.1% 0.2% 0.0%
Barrie 78.8% 3.6% 14.7% 2.6% 0.2% 0.0% 0.0%
Belleville 69.5% 5.9% 20.3% 2.8% 0.5% 1.0% 0.0%
Bracebridge 87.7% 1.2% 9.0% 1.2% 0.7% 0.1% 0.2%
Bradford West Gwillimbury 81.4% 1.3% 6.2% 3.5% 0.6% 7.0% 0.0%
Brampton 78.7% 2.5% 13.0% 5.3% 0.2% 0.3% 0.0%
Brantford 77.5% 4.3% 13.2% 4.5% 0.3% 0.1% 0.0%
Brockville 73.1% 6.0% 16.6% 3.9% 0.4% 0.0% 0.0%
Burlington 79.1% 3.9% 12.3% 4.3% 0.2% 0.3% 0.0%
Caledon 84.7% 0.3% 5.4% 4.6% 0.2% 4.5% 0.4%
Cambridge 75.8% 3.7% 13.0% 7.0% 0.2% 0.2% 0.0%
Central Elgin 77.1% 0.2% 3.7% 0.6% 0.5% 17.9% 0.1%
Chatham-Kent 59.5% 2.2% 8.5% 2.5% 0.9% 26.4% 0.0%
Clarington 86.5% 0.8% 5.5% 2.8% 0.5% 3.8% 0.2%
Cobourg 78.4% 3.9% 14.1% 3.2% 0.3% 0.1% 0.0%
Cornwall 70.7% 5.5% 19.8% 3.4% 0.4% 0.1% 0.0%
East Gwillimbury 84.8% 0.3% 7.1% 2.4% 0.2% 5.1% 0.1%
Fort Erie 85.9% 1.3% 9.8% 1.7% 0.5% 0.8% 0.0%
Georgina 91.7% 1.2% 4.5% 0.4% 0.2% 2.0% 0.1%
Gravenhurst 90.0% 1.0% 7.5% 0.6% 0.8% 0.1% 0.1%
Grimsby 89.2% 0.8% 6.8% 1.3% 0.3% 1.6% 0.0%
Guelph 79.3% 5.2% 10.3% 4.9% 0.2% 0.0% 0.0%
Halton Hills 87.1% 1.3% 5.9% 3.3% 0.2% 2.3% 0.0%
Hamilton 80.8% 5.1% 9.7% 2.4% 0.5% 1.5% 0.0%
Huntsville 83.4% 1.0% 12.9% 1.6% 0.9% 0.1% 0.2%
Kawartha Lakes 86.0% 1.4% 5.5% 0.8% 0.1% 6.0% 0.3%
King 87.3% 0.2% 3.4% 0.8% 0.4% 7.7% 0.2%
Kingston 78.6% 6.5% 12.9% 1.3% 0.4% 0.4% 0.0%
Kitchener 77.4% 8.0% 11.8% 2.6% 0.0% 0.1% 0.0%
Leamington 65.8% 2.1% 9.9% 2.9% 0.5% 18.7% 0.0%
Lincoln 79.7% 0.5% 6.2% 2.9% 0.7% 9.9% 0.0%
London 78.3% 5.9% 13.0% 1.8% 0.3% 0.6% 0.0%
Markham 81.8% 0.8% 14.3% 2.8% 0.1% 0.2% 0.0%
Middlesex Centre 62.7% 0.1% 3.8% 0.7% 3.7% 28.9% 0.0%
Milton 79.1% 1.2% 11.1% 5.6% 0.7% 2.2% 0.1%
Mississauga 71.5% 3.9% 19.0% 5.4% 0.1% 0.0% 0.0%
Newmarket 82.3% 1.8% 12.5% 3.2% 0.1% 0.0% 0.0%
Niagara Falls 68.8% 3.1% 26.0% 1.3% 0.4% 0.4% 0.0%
Niagara-on-the-Lake 78.3% 0.6% 12.1% 0.9% 0.5% 7.6% 0.0%
Norfolk 74.4% 0.9% 6.3% 1.2% 0.7% 16.4% 0.2%
Assessment Composition (Unweighted cont’d)
Multi-
Municipality Residential Residential Commercial Industrial Pipelines Farmlands Forests
North Bay 73.9% 5.9% 16.4% 2.1% 1.6% 0.0% 0.0%
North Dumfries 70.7% 0.1% 8.4% 6.5% 5.2% 9.1% 0.0%
Oakville 84.1% 2.1% 10.0% 3.4% 0.2% 0.1% 0.0%
Orangeville 82.1% 2.8% 12.0% 2.9% 0.2% 0.0% 0.0%
Oshawa 78.0% 5.5% 11.7% 4.1% 0.2% 0.5% 0.0%
Ottawa 76.5% 6.5% 14.5% 1.7% 0.2% 0.6% 0.0%
Owen Sound 73.1% 6.3% 17.4% 2.8% 0.3% 0.1% 0.0%
Parry Sound 72.8% 2.3% 23.1% 1.5% 0.2% 0.1% 0.0%
Pelham 90.8% 0.9% 3.3% 0.2% 0.8% 4.1% 0.0%
Peterborough 78.7% 6.7% 12.4% 1.8% 0.2% 0.1% 0.0%
Pickering 82.7% 0.6% 11.9% 3.1% 0.2% 1.5% 0.0%
Port Colborne 83.6% 2.9% 6.4% 4.8% 0.6% 1.6% 0.1%
Richmond Hill 87.4% 1.4% 9.3% 1.7% 0.1% 0.1% 0.0%
Sarnia 76.1% 5.0% 12.6% 4.2% 0.7% 1.5% 0.0%
Sault Ste. Marie 75.1% 4.6% 14.9% 4.9% 0.5% 0.0% 0.0%
St. Catharines 80.8% 4.6% 12.0% 1.7% 0.3% 0.6% 0.0%
St. Thomas 77.7% 4.9% 11.6% 5.1% 0.3% 0.4% 0.0%
Stratford 79.3% 4.8% 11.2% 4.1% 0.2% 0.3% 0.0%
Sudbury 76.4% 4.6% 14.3% 4.1% 0.4% 0.1% 0.1%
Thorold 80.7% 1.9% 8.7% 5.9% 1.2% 1.6% 0.0%
Thunder Bay 75.1% 3.7% 15.9% 4.9% 0.4% 0.1% 0.0%
Tillsonburg 77.2% 3.7% 12.1% 5.9% 0.3% 0.6% 0.1%
Timmins 75.1% 2.4% 13.7% 7.9% 0.6% 0.2% 0.0%
Toronto 71.7% 8.9% 17.4% 1.9% 0.1% 0.0% 0.0%
Vaughan 75.4% 0.1% 16.3% 7.8% 0.1% 0.3% 0.0%
Wainfleet 85.6% 0.0% 2.1% 0.4% 0.6% 11.2% 0.1%
Wasaga Beach 95.1% 0.2% 4.3% 0.0% 0.2% 0.0% 0.0%
Waterloo 80.9% 5.3% 10.0% 3.6% 0.2% 0.1% 0.0%
Welland 83.5% 4.2% 9.6% 2.1% 0.5% 0.2% 0.0%
Wellesley 67.5% 0.2% 2.8% 3.5% 0.2% 25.8% 0.0%
West Lincoln 77.9% 0.4% 3.8% 1.4% 2.0% 14.6% 0.0%
Whitby 84.4% 2.1% 10.1% 2.6% 0.2% 0.5% 0.0%
Whitchurch-Stouffville 87.0% 0.9% 6.6% 2.3% 0.1% 3.0% 0.1%
Wilmot 80.8% 1.0% 4.5% 1.6% 0.4% 11.6% 0.0%
Windsor 71.0% 4.8% 18.8% 5.0% 0.0% 0.1% 0.0%
Woodstock 78.2% 2.9% 12.3% 5.8% 0.3% 0.5% 0.0%
Woolwich 71.3% 0.9% 10.9% 4.2% 0.4% 12.2% 0.0%
Average 79.2% 2.8% 10.8% 3.0% 0.5% 3.6% 0.0%

Minimum 59.5% 0.0% 2.1% 0.0% 0.0% 0.0% 0.0%
Maximum 95.1% 8.9% 26.0% 7.9% 5.2% 28.9% 0.4%
Assessment Composition (Unweighted) - Trends & Observations
The proportionate contributions for residential, commercial and

industrial tax revenue sources is important to understand, not
Municipality Residential only on an annual basis, but also trends over time. This will help
Wasaga Beach 95.1% identify increases, decreases and areas of growth. Trends for
Georgina 91.7% each municipality can be reviewed using the online database
Pelham 90.8% provided on www.bmaconsult.com.
Gravenhurst 90.0%
Grimsby 89.2% Residential
Bracebridge 87.7%
• Residential: average proportionate share is 79.2%
Richmond Hill 87.4%
Ajax 87.4% • Survey range: 59.5% in Chatham-Kent to 95.1% in Wasaga
King 87.3% Beach
Halton Hills 87.1% • The table to the left summarizes those municipalities with
Whitchurch-Stouffville 87.0% 85% or greater of their assessment in the Residential Class
Clarington 86.5%
Kawartha Lakes 86.0%
Fort Erie 85.9%
Wainfleet 85.6%
Multi-
Aurora 85.4%
Municipality Residential
Toronto 8.9%
Kitchener 8.0%
Multi-Residential Peterborough 6.7%
• Multi-Residential: average proportionate share is 2.8% Kingston 6.5%
• Survey range: 0% in Wainfleet to 8.9% in Toronto
Ottawa 6.5%
Owen Sound 6.3%
• Typically, municipalities with higher than average
Brockville 6.0%
proportionate Multi-Residential assessment are municipalities
with older urban centres Belleville 5.9%
London 5.9%
• The table summarizes those municipalities with 5% or greater
North Bay 5.9%
of their assessment in the Multi-Residential Class
Cornwall 5.5%
Oshawa 5.5%
Waterloo 5.3%
Municipality Commercial
Guelph 5.2%
Niagara Falls 26.0% Hamilton 5.1%
Parry Sound 23.1% Sarnia 5.0%
Belleville 20.3% Commercial
Cornwall 19.8%
• Commercial: average proportionate share is 10.8%
Mississauga 19.0%
Windsor 18.8% • Survey Range: Wainfleet 2.1% to Niagara Falls 26.0%
Toronto 17.4% • The table summarizes those municipalities with 15% or
Owen Sound 17.4% greater of their assessment in the Commercial Class
Brockville 16.6%
North Bay 16.4%
Vaughan 16.3%
Thunder Bay 15.9%
Assessment Composition (Unweighted) - Trends & Observations (cont’d)
Industrial Municipality Industrial

Timmins 7.9%
• Industrial: average proportionate share is 3.0% Vaughan 7.8%
• Survey range: 0% in Wasaga Beach to 7.9% in Timmins Cambridge 7.0%
• The table summarizes those municipalities with 5% or North Dumfries 6.5%
greater of their assessment in the Industrial Class Tillsonburg 5.9%
Thorold 5.9%
Woodstock 5.8%
Milton 5.6%
Mississauga 5.4%
Brampton 5.3%
St. Thomas 5.1%
Windsor 5.0%
Municipality Farmlands
Middlesex Centre 28.9%
Chatham-Kent 26.4%
Wellesley 25.8%
Leamington 18.7% Farmlands
Central Elgin 17.9%
Norfolk 16.4%
West Lincoln 14.6% • Farmland: average proportionate share is 3.6%
Woolwich 12.2% • Survey range: 0% in a number of municipalities to 28.9
Wilmot 11.6% % in Middlesex Centre
Wainfleet 11.2%
Lincoln 9.9% • The table summarizes those municipalities with 5% or
North Dumfries 9.1% greater of their assessment in the Farmland Class
King 7.7%
Niagara-on-the-Lake 7.6%
Bradford West Gwillimbury 7.0%
Amherstburg 6.7%
Kawartha Lakes 6.0%
East Gwillimbury 5.1%
Consolidated Unweighted Assessment (Residential vs. Non-Residential)
The tables on the next page show the relative strength of the municipality’s tax base. A higher
percentage of non-residential assessment indicates higher revenue raising ability because
commercial and industrial tax rates are higher than residential tax rates and therefore generate
more tax revenue.
The following table groups:
Residential Assessment includes: Non-Residential Assessment includes:

• Residential • Commercial
• Multi-Residential • Industrial
• Farmlands • Pipelines
• Managed Forest
As shown in the table on the next page, a number of municipalities rely heavily on Residential
assessment such as Wainfleet, Wasaga Beach, and Pelham. These are all municipalities
with populations less than 20,000.
Municipalities with Non-Residential assessment composition 20% or greater include Thunder

Bay, Cambridge, North Bay, Timmins, Windsor, Sault Ste. Marie, Vaughan, Mississauga,
Cornwall, Belleville, Brockville, North Dumfries, Owen Sound, Parry Sound and Niagara Falls.
Consolidated Unweighted Assessment (Residential vs. Non-Residential)
Non- Non-
Residential Residential Residential Residential
Unweighted Unweighted Unweighted Unweighted
Municipality Assessment Assessment Municipality Assessment Assessment
Ajax 89.6% 10.4% Niagara-on-the-Lake 86.5% 13.5%
Amherstburg 92.3% 7.7% Norfolk 91.8% 8.2%
Aurora 86.8% 13.2% North Bay 79.9% 20.1%
Barrie 82.5% 17.5% North Dumfries 80.0% 20.0%
Belleville 76.5% 23.5% Oakville 86.4% 13.6%
Bracebridge 89.2% 10.8% Orangeville 84.9% 15.1%
Bradford West Gwillimbury 89.7% 10.3% Oshawa 84.0% 16.0%
Brampton 81.5% 18.5% Ottawa 83.6% 16.4%
Brantford 82.0% 18.0% Owen Sound 79.5% 20.5%
Brockville 79.1% 20.9% Parry Sound 75.3% 24.7%
Burlington 83.2% 16.8% Pelham 95.8% 4.2%
Caledon 89.8% 10.2% Peterborough 85.5% 14.5%
Cambridge 79.7% 20.3% Pickering 84.9% 15.1%
Central Elgin 95.2% 4.8% Port Colborne 88.2% 11.8%
Chatham-Kent 88.1% 11.9% Richmond Hill 88.9% 11.1%
Clarington 91.2% 8.8% Sarnia 82.6% 17.4%
Cobourg 82.4% 17.6% Sault Ste. Marie 79.7% 20.3%
Cornwall 76.4% 23.6% St. Catharines 86.0% 14.0%
East Gwillimbury 90.3% 9.7% St. Thomas 82.9% 17.1%
Fort Erie 88.0% 12.0% Stratford 84.4% 15.6%
Georgina 94.9% 5.1% Sudbury 81.2% 18.8%
Gravenhurst 91.1% 8.9% Thorold 84.2% 15.8%
Grimsby 91.6% 8.4% Thunder Bay 78.8% 21.2%
Guelph 84.6% 15.4% Tillsonburg 81.6% 18.4%
Halton Hills 90.7% 9.3% Timmins 77.8% 22.2%
Hamilton 87.4% 12.6% Toronto 80.6% 19.4%
Huntsville 84.6% 15.4% Vaughan 75.8% 24.2%
Kawartha Lakes 93.6% 6.4% Wainfleet 96.9% 3.1%
King 95.4% 4.6% Wasaga Beach 95.4% 4.6%
Kingston 85.5% 14.5%
Waterloo 86.2% 13.8%
Kitchener 85.6% 14.4%
Leamington 86.6% 13.4% Welland 87.9% 12.1%
Lincoln 90.1% 9.9% Wellesley 93.5% 6.5%
West Lincoln 92.9% 7.1%
London 84.9% 15.1%
Markham 82.8% 17.2% Whitby 87.0% 13.0%
Middlesex Centre 91.7% 8.3% Whitchurch-Stouffville 91.0% 9.0%
Milton 82.7% 17.3% Wilmot 93.5% 6.5%
Mississauga 75.4% 24.6% Windsor 75.9% 23.8%
Newmarket 84.2% 15.8% Woodstock 81.6% 18.4%
Niagara Falls 72.3% 27.7% Woolwich 84.5% 15.5%
Average 85.6% 14.3%

Minimum 72.3% 3.1%
Maximum 96.9% 27.7%
Note: Residential unweighted assessment includes residential, multi-residential

farm, and managed forests assessment
Shift In Tax Burden—Unweighted to Weighted Residential Assessment

(sorted by % change )
Unweighted Weighted
Unweighted Weighted
Municipality Assessment Assessment % Change
Municipality Assessment Assessment % Change
Orangeville 82.1% 74.4% -9.4%
Toronto 71.7% 40.9% -42.9%
North Dumfries 70.7% 64.1% -9.4%
Owen Sound 73.1% 51.1% -30.2%
Whitby 84.4% 77.8% -7.9%
Windsor 71.0% 52.4% -26.1%
Pickering 82.7% 76.5% -7.5%
Cornwall 70.7% 53.6% -24.3%
Woolwich 71.3% 66.3% -7.1%
Belleville 69.5% 52.8% -24.0%
Ajax 87.4% 81.3% -7.0%
Thunder Bay 75.1% 58.1% -22.6%
Brampton 78.7% 73.3% -6.9%
Stratford 79.3% 62.2% -21.6%
Barrie 78.8% 73.5% -6.8%
Brockville 73.1% 57.3% -21.6%
Grimsby 89.2% 83.6% -6.3%
Tillsonburg 77.2% 61.1% -20.8%
Halton Hills 87.1% 82.0% -5.9%
Cambridge 75.8% 60.1% -20.7%
Niagara-on-the-Lake 78.3% 74.2% -5.2%
Brantford 77.5% 61.7% -20.4%
Vaughan 75.4% 71.6% -4.9%
St. Thomas 77.7% 61.9% -20.3%
Newmarket 82.3% 79.6% -3.3%
Guelph 79.3% 63.3% -20.2%
Markham 81.8% 79.2% -3.2%
Hamilton 80.8% 64.8% -19.8%
Clarington 86.5% 83.8% -3.2%
Woodstock 78.2% 62.8% -19.7%
Lincoln 79.7% 77.5% -2.7%
Timmins 75.1% 60.4% -19.7%
Aurora 85.4% 83.5% -2.3%
Kingston 78.6% 63.2% -19.6%
Richmond Hill 87.4% 85.7% -2.0%
Niagara Falls 68.8% 55.4% -19.5%
Wasaga Beach 95.1% 94.0% -1.2%
Ottawa 76.5% 61.6% -19.5%
Pelham 90.8% 89.9% -1.1%
Kitchener 77.4% 62.6% -19.2%
Huntsville 83.4% 82.8% -0.6%
North Bay 73.9% 60.2% -18.5%
Bracebridge 87.7% 87.3% -0.4%
Sarnia 76.1% 62.3% -18.1%
Gravenhurst 90.0% 89.6% -0.4%
London 78.3% 64.3% -17.9%
Caledon 84.7% 85.0% 0.4%
Sudbury 76.4% 62.8% -17.7%
Whitchurch-Stouffville 87.0% 87.6% 0.7%
Peterborough 78.7% 65.2% -17.2%
Wilmot 80.8% 81.8% 1.2%
Waterloo 80.9% 67.1% -17.0%
Kawartha Lakes 86.0% 87.0% 1.2%
Sault Ste. Marie 75.1% 62.9% -16.2%
Amherstburg 84.5% 85.5% 1.3%
Thorold 80.7% 69.0% -14.5%
Bradford West Gwillimbury 81.4% 82.7% 1.6%
Cobourg 78.4% 67.1% -14.4%
Georgina 91.7% 93.3% 1.8%
Parry Sound 72.8% 62.5% -14.1%
East Gwillimbury 84.8% 86.6% 2.1%
St. Catharines 80.8% 69.5% -14.0%
West Lincoln 77.9% 81.4% 4.5%
Burlington 79.1% 68.6% -13.2%
King 87.3% 92.0% 5.4%
Welland 83.5% 72.8% -12.8%
Chatham-Kent 59.5% 63.1% 6.1%
Port Colborne 83.6% 72.9% -12.7%
Wainfleet 85.6% 91.0% 6.3%
Oshawa 78.0% 68.3% -12.5%
Norfolk 74.4% 79.5% 6.9%
Mississauga 71.5% 63.1% -11.7%
Leamington 65.8% 71.0% 7.8%
Oakville 84.1% 75.6% -10.1%
Central Elgin 77.1% 85.8% 11.3%
Fort Erie 85.9% 77.5% -9.8%
Wellesley 67.5% 76.3% 12.9%
Milton 79.1% 71.5% -9.6%
Middlesex Centre 62.7% 78.7% 25.5%
Average 79.2% 72.0% -9.3%

Min 59.5% 40.9% -42.9%
Max 95.1% 94.0% 25.5%
As shown in the table, tax ratios typically shift the

burden from residential to non-residential properties. The implementation of tax ratios to the assessment base
Approximately 78% of the municipalities surveyed, have for municipalities with a larger proportion of farmland and
a decrease in tax burden on the Residential class as a managed forest results in an increase in the residential
result of tax ratios for non-residential classes greater burden
than 1.0
Building Permit Activity (Sorted from highest to lowest 2006 activity per capita)
The table summarizes the 2006 residential and non-residential building permit values in each area
municipality. To put these values into context, the building permit value per capita is also
summarized to get an appreciation of the relative building activity in each municipality. The chart is
sorted from highest to lowest based on building permit value per capita for 2006.
% % Non- 2006 Bldg % % Non- 2006 Bldg

Residential Residential Const. Value Residential Residential Const. Value
Municipality 2006 2006 Per Capita Municipality 2006 2006 Per Capita
Whitchurch-Stouffville 98% 2% $ 9,474 West Lincoln 79% 21% $ 1,656
Niagara-on-the-Lake 67% 33% $ 5,941 Leamington 37% 63% $ 1,612
Ajax 73% 27% $ 5,703 North Bay 56% 44% $ 1,599
Wasaga Beach 76% 24% $ 5,622 King 55% 45% $ 1,590
Vaughan 75% 25% $ 5,469 Brantford 46% 54% $ 1,577
Milton 65% 35% $ 5,039 Mississauga 53% 47% $ 1,575
Wilmot 67% 33% $ 4,011 Norfolk 56% 44% $ 1,562
Wellesley 71% 29% $ 3,984 Windsor 30% 70% $ 1,558
Woodstock 34% 66% $ 3,905 Owen Sound 51% 49% $ 1,545
Oakville 79% 21% $ 3,546 Sudbury 72% 28% $ 1,469
Brampton 71% 29% $ 3,395 Hamilton 60% 40% $ 1,353
Markham 63% 37% $ 3,048 Tillsonburg 60% 40% $ 1,331
Clarington 64% 36% $ 3,018 Fort Erie 86% 14% $ 1,292
Pelham 54% 46% $ 3,014 Waterloo 65% 35% $ 1,227
Woolwich 67% 33% $ 2,977 Orangeville 35% 65% $ 1,222
Gravenhurst 72% 28% $ 2,975 Newmarket 57% 43% $ 1,211
Barrie 64% 36% $ 2,944 Central Elgin 91% 9% $ 1,199
Huntsville 65% 35% $ 2,893 Niagara Falls 55% 45% $ 1,182
Kingston 23% 77% $ 2,674 Kawartha Lakes 81% 19% $ 1,157
Whitby 56% 44% $ 2,658 Stratford 57% 43% $ 1,133
Parry Sound 41% 59% $ 2,601 Wainfleet 83% 17% $ 1,131
Guelph 44% 56% $ 2,525 Georgina 99% 1% $ 1,120
North Dumfries 41% 59% $ 2,461 Sarnia 47% 53% $ 1,063
Toronto 20% 80% $ 2,382 Bracebridge 100% 0% $ 978
Brockville 41% 59% $ 2,329 Timmins 23% 77% $ 935
Cobourg 84% 16% $ 2,296 St. Catharines 48% 52% $ 931
Halton Hills 64% 36% $ 2,242 Bradford West Gwillimbury 63% 37% $ 908
London 62% 38% $ 2,193 Welland 59% 41% $ 900
Middlesex Centre 72% 28% $ 2,082 Chatham-Kent 47% 53% $ 865
Amherstburg 82% 18% $ 2,075 Peterborough 62% 38% $ 854
Cambridge 41% 59% $ 2,063 Aurora 40% 60% $ 843
Burlington 61% 39% $ 2,026 Thunder Bay 36% 64% $ 825
Richmond Hill 74% 26% $ 2,024 Pickering 67% 33% $ 766
Oshawa 75% 25% $ 2,023 Port Colborne 56% 44% $ 720
Ottawa 52% 48% $ 2,022 Cornwall 39% 61% $ 689
Thorold 20% 80% $ 1,975 Sault Ste. Marie 45% 55% $ 632
St. Thomas 82% 18% $ 1,922
Lincoln 61% 39% $ 1,877 Average 59% 41% $ 2,183
Kitchener 61% 39% $ 1,844 Median 61% 39% $ 1,793
Belleville 32% 68% $ 1,793 Maximum 100% 80% $ 9,474
East Gwillimbury 87% 13% $ 1,731 Minimum 20% 0% $ 632
Grimsby 53% 47% $ 1,728
Caledon 34% 66% $ 1,712
Building Permit Activity (2 and 3 year) (Grouped by Location)
The table has been sorted by 2006 building construction value per capita by location. Where
information was available, 2 and 3 year averages have been included. The low, medium and high
is a ranking for the entire database. This provides an indication within each geographic area the
relative rankings across the entire survey.
2004 Building 2005 Building 2006 Building 2006 Bldg Location Bldg Const. Bldg Const.
Construction Construction Construction Const. Value Ranking 2006 Value Per Value Per
Municipality Value ($000) Value ($000) Value ($000) Per Capita 2006 Average Capita Capita
2005-2006 2004-2006
Kingston $ 178,579 $ 152,675 $ 313,419 $ 2,674 high $ 1,968 $ 1,802
Brockville $ 30,649 $ 44,941 $ 51,142 $ 2,329 high $ 2,188 $ 1,924
Cobourg $ 27,253 $ 34,322 $ 41,814 $ 2,296 high $ 2,059 $ 1,859
Ottawa $ 1,698,885 $ 1,830,757 $ 1,641,917 $ 2,022 mid $ 2,110 $ 2,090
Belleville $ 59,510 $ 67,642 $ 87,517 $ 1,793 mid $ 1,589 $ 1,470
Kawartha Lakes $ 98,552 $ 94,097 $ 86,289 $ 1,157 low $ 1,210 $ 1,249
Peterborough $ 86,118 $ 115,923 $ 63,959 $ 854 low Eastern $ 1,188 $ 1,171
Cornwall $ 41,967 $ 31,685 $ 31,684 $ 689 low $ 1,727 $ 682 $ 750
Whitchurch-Stouffville $ 70,984 $ 180,021 $ 231,078 $ 9,474 high $ 8,263 $ 6,449

Ajax $ 244,358 $ 432,500 $ 514,185 $ 5,703 high $ 5,369 $ 4,554
Vaughan $ 890,930 $ 837,014 $ 1,306,355 $ 5,469 high $ 4,408 $ 4,196
Milton $ 375,738 $ 453,156 $ 322,470 $ 5,039 high $ 6,360 $ 6,877
Oakville $ 544,275 $ 519,488 $ 587,327 $ 3,546 high $ 3,268 $ 3,267
Brampton $ 2,730,395 $ 1,235,360 $ 1,472,727 $ 3,395 high $ 3,190 $ 4,428
Markham $ 613,881 $ 949,290 $ 797,274 $ 3,048 high $ 3,363 $ 3,037
Clarington $ 213,849 $ 203,220 $ 234,864 $ 3,018 high $ 2,752 $ 2,732
Whitby $ 302,780 $ 385,056 $ 295,581 $ 2,658 high $ 3,168 $ 3,110
Toronto $ 5,897,819 $ 4,855,522 $ 5,962,599 $ 2,382 high $ 2,122 $ 2,170
Halton Hills $ 148,639 $ 182,696 $ 123,932 $ 2,242 mid $ 2,691 $ 2,683
Burlington $ 369,721 $ 538,155 $ 333,046 $ 2,026 mid $ 2,527 $ 2,404
Richmond Hill $ 533,919 $ 652,016 $ 329,362 $ 2,024 mid $ 2,892 $ 3,002
Oshawa $ 263,733 $ 343,633 $ 286,427 $ 2,023 mid $ 2,162 $ 2,034
East Gwillimbury $ 53,781 $ 25,552 $ 36,465 $ 1,731 mid $ 1,430 $ 1,747
Caledon $ 153,143 $ 88,761 $ 97,690 $ 1,712 mid $ 1,520 $ 1,820
King $ 37,012 $ 41,638 $ 30,976 $ 1,590 mid $ 1,833 $ 1,836
Mississauga $ 1,385,657 $ 1,104,789 $ 1,052,760 $ 1,575 mid $ 1,539 $ 1,675
Newmarket $ 141,445 $ 178,277 $ 89,991 $ 1,211 low $ 1,741 $ 1,774
Georgina $ 51,308 $ 82,801 $ 47,413 $ 1,120 low $ 1,457 $ 1,349
Aurora $ 194,255 $ 55,400 $ 40,133 $ 843 low GTA $ 998 $ 2,045
Pickering $ 163,583 $ 77,285 $ 67,271 $ 766 low $ 2,845 $ 775 $ 1,081
Niagara-on-the-Lake $ 62,781 $ 66,800 $ 86,666 $ 5,941 high $ 5,202 $ 4,883

Pelham $ 32,711 $ 20,699 $ 48,698 $ 3,014 high $ 2,125 $ 2,077
Thorold $ 19,865 $ 27,489 $ 35,995 $ 1,975 mid $ 1,713 $ 1,493
Lincoln N/A $ 26,508 $ 40,776 $ 1,877 mid $ 1,512 N/A
Grimsby N/A $ 29,873 $ 41,358 $ 1,728 mid $ 1,492 N/A
West Lincoln N/A $ 28,271 $ 21,800 $ 1,656 mid $ 1,879 N/A
Hamilton $ 595,165 $ 640,879 $ 682,548 $ 1,353 low $ 1,293 $ 1,244
Fort Erie $ 39,397 $ 57,146 $ 38,670 $ 1,292 low $ 1,593 $ 1,502
Niagara Falls $ 171,804 $ 167,201 $ 97,181 $ 1,182 low $ 1,589 $ 1,749
Wainfleet $ 9,470 $ 6,091 $ 7,464 $ 1,131 low $ 1,027 $ 1,170
St. Catharines $ 141,985 $ 105,148 $ 122,822 $ 931 low $ 860 $ 929
Welland $ 29,848 $ 47,682 $ 45,301 $ 900 low Niag/Ham $ 923 $ 813
Port Colborne $ 10,009 $ 11,468 $ 13,390 $ 720 low $ 1,823 $ 658 $ 613
Building Permit Activity (2 and 3 year) (Grouped by Location cont’d)
2004 Building 2005 Building 2006 Building 2006 Bldg Bldg Const. Bldg Const.
Construction Construction Construction Const. Value Ranking Location Value Per Value Per
Municipality Value ($000) Value ($000) Value ($000) Per Capita 2006 2006 Average Capita Capita
2005-2006 2004-2006
North Bay $ 71,088 $ 59,461 $ 86,276 $ 1,599 mid $ 1,352 $ 1,340
Sudbury $ 185,093 $ 202,157 $ 231,908 $ 1,469 low $ 1,363 $ 1,292
Timmins $ 38,129 $ 31,529 $ 40,204 $ 935 low $ 833 $ 849
Thunder Bay $ 103,618 $ 110,184 $ 90,054 $ 825 low North $ 908 $ 914
Sault Ste. Marie $ 45,806 $ 75,111 $ 47,388 $ 632 low $ 1,092 $ 813 $ 744
Wasaga Beach $ 63,330 $ 55,862 $ 84,492 $ 5,622 high $ 4,481 $ 4,327

Gravenhurst N/A $ 43,367 $ 32,864 $ 2,975 high $ 3,302 N/A
Barrie $ 390,928 $ 487,988 $ 378,041 $ 2,944 high $ 3,350 $ 3,279
Huntsville N/A $ 57,091 $ 52,892 $ 2,893 high $ 2,946 N/A
Parry Sound N/A N/A $ 15,134 $ 2,601 high N/A N/A
Orangeville $ 45,099 $ 42,473 $ 32,910 $ 1,222 low $ 1,345 $ 1,429
Bracebridge N/A $ 15,648 $ 15,305 $ 978 low Sim/Mus/Duff $ 2,394 N/A
Bradford West Gwillimbury N/A N/A $ 21,823 $ 908 low $ 2,518 N/A N/A
Wilmot N/A $ 73,722 $ 68,570 $ 4,011 high $ 4,253 N/A

Wellesley N/A $ 31,238 $ 38,999 $ 3,984 high $ 3,498 N/A
Woodstock N/A N/A $ 138,539 $ 3,905 high N/A N/A
Woolwich N/A $ 65,690 $ 58,526 $ 2,977 high $ 3,155 N/A
Guelph $ 295,727 $ 351,651 $ 290,233 $ 2,525 high $ 2,760 $ 2,697
North Dumfries N/A N/A $ 22,301 $ 2,461 high N/A N/A
London $ 647,283 $ 621,801 $ 772,698 $ 2,193 mid $ 1,961 $ 1,913
Middlesex Centre $ 30,931 $ 45,119 $ 32,450 $ 2,082 mid $ 2,488 $ 2,320
Amherstburg N/A $ 27,579 $ 45,118 $ 2,075 mid $ 1,673 N/A
Cambridge $ 214,273 $ 227,837 $ 248,365 $ 2,063 mid $ 1,960 $ 1,901
St. Thomas $ 91,112 $ 65,166 $ 69,405 $ 1,922 mid $ 1,846 $ 2,076
Kitchener $ 433,623 $ 411,007 $ 377,350 $ 1,844 mid $ 1,908 $ 1,978
Leamington $ 71,594 $ 67,717 $ 46,475 $ 1,612 mid $ 1,963 $ 2,129
Brantford $ 122,160 $ 211,828 $ 142,227 $ 1,577 mid $ 1,935 $ 1,735
Norfolk $ 59,011 $ 84,437 $ 97,704 $ 1,562 mid $ 1,442 $ 1,271
Windsor $ 336,236 $ 327,326 $ 337,196 $ 1,558 mid $ 1,516 $ 1,517
Owen Sound N/A N/A $ 33,600 $ 1,545 mid N/A N/A
Tillsonburg N/A N/A $ 19,724 $ 1,331 low N/A N/A
Waterloo $ 173,535 $ 199,460 $ 119,623 $ 1,227 low $ 1,634 $ 1,696
Central Elgin N/A $ 17,890 $ 15,261 $ 1,199 low $ 1,392 N/A
Stratford $ 28,594 $ 47,846 $ 34,512 $ 1,133 low $ 1,331 $ 1,191
Sarnia $ 49,674 $ 58,030 $ 75,932 $ 1,063 low Southwest $ 926 $ 842
Chatham-Kent $ 120,084 $ 114,603 $ 93,529 $ 865 low $ 2,031 $ 959 $ 896
Municipal Financial Indicators
Municipal Financial Indicators 43

The Municipal Financial Indicators section of the report

Municipal Financial
includes the following information to assist municipalities in
Indicators understanding the financial aspects of each municipality
included in the study.
• Net Municipal Levy (2007 Levy Bylaw ) Per Capita and sorted by Location
• Net Municipal Levy (Upper Tier, Lower Tier and Single Tier Splits) (NEW)
• Net Municipal Levy Per $100,000 of Assessment and sorted by Location
• Reserves (2006 FIR ) as a % of Total Expenditures

• Reserves as a % of Total Expenditures (Excluding Water/Sewer)
• Water Reserves as a % of Water Expenditures
• Sanitary Sewer Reserves as a % of Sanitary Sewer Expenditures
• Reserves (Excluding Water/Sewer) as a % of Taxation and sorted by Location
• Debt Charges (2006 FIR ) as a % of Total Expenditures

• Debt as a % of Total Expenditures (Excluding Water/Sewer)
• Water Debt as a % of Water Expenditures
• Sanitary Sewer Debt as a % of Sanitary Sewer Expenditures
• Debt Charges as a % of Taxation
• Outstanding Debt to Reserve Ratio

• Water Debt to Water Reserve Ratio (NEW)
• Sewer Debt to Sewer Reserve Ratio (NEW)
• Debt and Reserves Per Capita
• Debt Outstanding and Unfinanced Capital (2006 FIR ) Per Unweighted Assess-
ment (NEW)
• Financial Position (2006 FIR ) (NEW)
• Taxes Receivable (2006 FIR ) as a % of Tax Levies and sorted by Location

A concern in conducting municipal financial analysis is the lack of normative standards for the
financial characteristics such as size, geography, demographics, revenue structure and
responsibility or authority to provide services. Another concern is that financial statements do not
show, on an annual basis, all costs that are being postponed to the future. They do not show
erosion of streets, buildings or other fixed assets. Nor do they relate to economic and
demographic change and changes in revenue and expenditure rates.
Evaluating a municipality’s financial condition is a complex process that involves sorting through a
number of factors. The factors include:
• the state of the economy

• service levels and standards of the municipality
• population level
• composition of the community
• local business climate
• internal finances of the municipality
Many of these are difficult to isolate and quantify. Relationships between the factors add to the
complexity. Some are more important than others, but often cannot be determined until all the
factors have been assembled.
The information contained in this section of the report is intended as a management tool that pulls
together information from each participating municipality’s budget and financial reports. This,
combined with various economic and demographic data also included in other sections of this
report helps to facilitate analysis and measurement by sharing information between
municipalities.
When the information is plotted over time, it can be used to monitor changes in financial condition
and alert the municipality to future problems. We are committed to refining and developing
additional data to have more efficient and effective benchmarking tools for municipalities.
The data contained in this report cannot be viewed in isolation. It is critical that when comparing
each municipality’s results that a more in depth analysis be conducted to gain a better
understanding of the factors affecting each measure for each municipality.

Analysis of Net Municipal Levy Per Capita
In order to better understand the relative tax position for a municipality, another measure that has
been included in the study is a comparison of net municipal levies on a per capita basis. This
measure indicates the total net municipal levy to provide services to the municipality. This analysis
does not indicate value for money or the effectiveness in meeting community objectives. Net
municipal expenditures per capita may vary as a result of:
• Different service levels
• Variations in the types of services
• Different methods of providing services
• Different residential/non-residential assessment composition
• Varying demand for services
• Locational factors
• Demographic differences
• Socio-economic differences
• Urban/rural composition differences
• User fee policies
• Age of infrastructure
• What is being collected from rates as opposed to property taxes
As such, this analysis is not an “apples to apples” comparison of services, but rather has been
included to provide insight into the net cost of providing municipal services within each municipality.
Further analysis would be required to determine the cause of the differences across each spending
envelope and within each municipality. This analysis was completed using the most current
information available - net municipal levies as per the 2007 municipal levy by-laws and the 2006
Stats Canada populations.
Changes in per capita expenditures reflect changes in expenditures relative to changes in population.
Increasing per capita expenditures may indicate that the cost of providing services is outstripping the
community’s ability to pay, especially if spending is increasing faster than the resident’s collective
personal income. Examining levy per capita shows changes in levies relative to changes in
population size. As population increases, it might be expected that revenues and the need for
services would increase proportionately, and therefore, that the level of per capita revenues would
remain at least constant in real terms. However, this is not always the case as the cost of providing
services is not directly related to population. If per capita revenues are decreasing, the municipality
may be unable to maintain existing service levels unless it finds new revenue sources or ways to
reduce costs.
Municipal
Municipal
Financial
Profile
Indicators 46
Trends and Observations - Net Municipal Levy Per Capita
• Net levy on a per capita basis ranged across the municipalities from $744 to $1,696 (with an
average of $1,121 per capita).
• A review of the net levy per capita, the assessment per capita ranking and the density of the
municipality ranking is shown to help understand some of the factors impacting relative taxes,
which will be compared later in the report.
• There appears to be a certain degree of relationship between levy per capita and density
ranking, particularly at the lower range of levy per capita comparisons. As well, 77% of the
municipalities with low ranking for levy per capita had a population of 100,000 or less.
• Municipalities such as Hamilton, Thunder Bay, Port Colborne, Belleville, Woodstock and
Windsor with high net levies and relatively low assessment bases to support the programs
face additional challenges in terms of affordability and relative taxes. As shown previously in
the report, these municipalities generally have older housing stock with a greater percentage
of dwellings in need of major repair.
• Other influences on relative taxes include education tax differentials in the Commercial and
Industrial classes as well as the tax ratios used in each municipality as will be profiled in the
next section of the report.
• A detailed review of the service envelopes, revenues and socio-demographics of the

municipality is required to understand the factors causing these differences. Some of the
driving factors include social service costs, significant differentials in terms of service levels
and the extent of user fees.
Municipal
MunicipalFinancial
FinancialInformation
Indicators 47
Net Municipal Levy Per Capita

2007 Levy
2007 Total Net per Capita 2007 Net Assessment
Levy (Upper and (2006 Levy Per per Capita Density
Municipal Levies Lower Tiers) Population) Capita Ranking Ranking
Bradford West Gwillimbury $ 17,886,392 $ 744 low mid low
Wellesley $ 7,866,375 $ 804 low mid low
Milton $ 52,627,905 $ 822 low high mid
West Lincoln $ 11,356,558 $ 863 low low low
Norfolk $ 54,759,761 $ 875 low mid low
Amherstburg $ 19,245,736 $ 885 low mid low
Middlesex Centre $ 13,809,769 $ 886 low high low
Leamington $ 26,098,039 $ 905 low low low
Kawartha Lakes $ 68,505,117 $ 919 low high low
Wilmot $ 15,835,589 $ 926 low high low
Halton Hills $ 51,315,802 $ 928 low high mid
Parry Sound $ 5,493,806 $ 944 low mid mid
St. Thomas $ 34,900,000 $ 966 low low high
Brampton $ 423,311,499 $ 976 low mid high
Caledon $ 56,435,007 $ 989 low high low
Woolwich $ 19,571,738 $ 996 low high low
Chatham-Kent $ 108,294,027 $ 1,001 low low low
Newmarket $ 74,932,949 $ 1,009 low high high
Kitchener $ 208,583,397 $ 1,019 low low high
Mississauga $ 682,911,946 $ 1,021 low high high
Grimsby $ 24,561,309 $ 1,026 low mid mid
Georgina $ 43,987,625 $ 1,039 low mid mid
Welland $ 52,291,439 $ 1,039 low low mid
Sudbury $ 164,358,541 $ 1,041 low low low
Sault Ste. Marie $ 78,177,833 $ 1,043 low low mid
Barrie $ 134,057,417 $ 1,044 low mid high
Orangeville $ 28,630,765 $ 1,063 mid mid high
Thorold $ 19,402,047 $ 1,065 mid low mid
Clarington $ 83,057,388 $ 1,067 mid mid low
Cornwall $ 49,190,838 $ 1,070 mid low mid
Markham $ 280,214,041 $ 1,071 mid high high
East Gwillimbury $ 22,678,758 $ 1,076 mid high low
Peterborough $ 81,379,006 $ 1,087 mid low high
Lincoln $ 23,704,896 $ 1,091 mid mid mid
Richmond Hill $ 181,328,129 $ 1,114 mid high high
Brockville $ 24,598,069 $ 1,120 mid low high
Sarnia $ 80,062,779 $ 1,121 mid low mid
Wasaga Beach $ 16,855,728 $ 1,122 mid high mid
North Bay $ 60,702,638 $ 1,125 mid low mid
Timmins $ 48,466,824 $ 1,127 mid low low
Huntsville $ 20,616,848 $ 1,128 mid high low
Tillsonburg $ 16,718,797 $ 1,128 mid low mid
Stratford $ 34,414,128 $ 1,130 mid mid high
Bracebridge $ 17,691,342 $ 1,130 mid high low
Cambridge $ 137,137,960 $ 1,139 mid mid high
Municipal
MunicipalFinancial
Indicators 48
Net Municipal Levy Per Capita (cont’d)
2007 Levy
2007 Total Net per Capita 2007 Net Assessment
Levy (Upper and (2006 Levy Per per Capita Density
Municipal Levies Lower Tiers) Population) Capita Ranking Ranking
London $ 402,755,873 $ 1,143 mid low high
Owen Sound $ 24,900,684 $ 1,145 mid low high
Central Elgin $ 14,623,685 $ 1,149 mid mid low
Aurora $ 54,911,471 $ 1,153 mid high high
Brantford $ 104,210,474 $ 1,155 mid low high
North Dumfries $ 10,477,553 $ 1,156 mid high low
Burlington $ 190,821,740 $ 1,161 mid high high
St. Catharines $ 153,213,423 $ 1,161 mid low high
Guelph $ 133,810,329 $ 1,164 high mid high
Wainfleet $ 7,710,914 $ 1,168 high mid low
Pelham $ 18,988,119 $ 1,175 high mid low
Ajax $ 106,479,975 $ 1,181 high mid high
Fort Erie $ 35,635,902 $ 1,191 high mid mid
Hamilton $ 601,619,490 $ 1,192 high low mid
Ottawa $ 984,034,207 $ 1,212 high high mid
Port Colborne $ 22,537,698 $ 1,212 high low mid
Thunder Bay $ 132,696,000 $ 1,216 high low mid
Woodstock $ 43,146,976 $ 1,216 high low mid
Whitby $ 135,800,622 $ 1,221 high mid mid
Belleville $ 61,261,990 $ 1,255 high low mid
Waterloo $ 123,806,737 $ 1,270 high mid high
Toronto $ 3,224,567,184 $ 1,288 high high high
Oakville $ 216,124,444 $ 1,305 high high high
Vaughan $ 313,377,906 $ 1,312 high high high
Pickering $ 115,327,714 $ 1,313 high high mid
Whitchurch-Stouffville $ 32,164,315 $ 1,319 high high low
Cobourg $ 24,229,947 $ 1,331 high mid mid
Kingston $ 155,984,820 $ 1,331 high mid mid
Oshawa $ 188,684,682 $ 1,333 high mid high
Niagara Falls $ 113,953,733 $ 1,387 high mid mid
Windsor $ 308,321,981 $ 1,424 high low high
King $ 28,027,935 $ 1,438 high high low
Gravenhurst $ 16,688,399 $ 1,511 high high low
Niagara-on-the-Lake $ 24,742,030 $ 1,696 high high low
Average $ 1,121
Minimum $ 744
Maximum $ 1,696
Median $ 1,127
Municipal
MunicipalFinancial
Indicators 49
Net Municipal Levy Per Capita (by Location)

2007 Levy
per Capita 2007 Net Assessment
(2006 Levy Per per Capita Density Location Group
Municipal Levies Population) Capita Ranking Ranking Average
Kawartha Lakes $ 919 low high low
Cornwall $ 1,070 mid low mid
Peterborough $ 1,087 mid low high
Brockville $ 1,120 mid low high
Ottawa $ 1,212 high high mid
Belleville $ 1,255 high low mid
Cobourg $ 1,331 high mid mid Eastern
Kingston $ 1,331 high mid mid $ 1,165
Milton $ 822 low high mid

Halton Hills $ 928 low high mid
Brampton $ 976 low mid high
Caledon $ 989 low high low
Newmarket $ 1,009 low high high
Mississauga $ 1,021 low high high
Georgina $ 1,039 low mid mid
Clarington $ 1,067 mid mid low
Markham $ 1,071 mid high high
East Gwillimbury $ 1,076 mid high low
Richmond Hill $ 1,114 mid high high
Aurora $ 1,153 mid high high
Burlington $ 1,161 mid high high
Ajax $ 1,181 high mid high
Whitby $ 1,221 high mid mid
Toronto $ 1,288 high high high
Oakville $ 1,305 high high high
Vaughan $ 1,312 high high high
Pickering $ 1,313 high high mid
Whitchurch-Stouffville $ 1,319 high high low
Oshawa $ 1,333 high mid high GTA
King $ 1,438 high high low $ 1,143
West Lincoln $ 863 low low low

Grimsby $ 1,026 low mid mid
Welland $ 1,039 low low mid
Thorold $ 1,065 mid low mid
Lincoln $ 1,091 mid mid mid
St. Catharines $ 1,161 mid low high
Wainfleet $ 1,168 high mid low
Pelham $ 1,175 high mid low
Fort Erie $ 1,191 high mid mid
Hamilton $ 1,192 high low mid
Port Colborne $ 1,212 high low mid
Niagara Falls $ 1,387 high mid mid Niagara/Hamilton
Niagara-on-the-Lake $ 1,696 high high low $ 1,174
Municipal
MunicipalFinancial
Indicators 50
Net Municipal Levy Per Capita (by Location—cont’d)
2007 Levy
per Capita 2007 Net Assessment
(2006 Levy Per per Capita Density Location Group
Municipal Levies Population) Capita Ranking Ranking Average
Sudbury $ 1,041 low low low
Sault Ste. Marie $ 1,043 low low mid
North Bay $ 1,125 mid low mid
Timmins $ 1,127 mid low low North
Thunder Bay $ 1,216 high low mid $ 1,110
Bradford West Gwillimbury $ 744 low mid low

Parry Sound $ 944 low mid mid
Barrie $ 1,044 low mid high
Orangeville $ 1,063 mid mid high
Wasaga Beach $ 1,122 mid high mid
Huntsville $ 1,128 mid high low
Bracebridge $ 1,130 mid high low Simcoe/Musk./Duff.
Gravenhurst $ 1,511 high high low $ 1,086
Wellesley $ 804 low mid low

Norfolk $ 875 low mid low
Amherstburg $ 885 low mid low
Middlesex Centre $ 886 low high low
Leamington $ 905 low low low
Wilmot $ 926 low high low
St. Thomas $ 966 low low high
Woolwich $ 996 low high low
Chatham-Kent $ 1,001 low low low
Kitchener $ 1,019 low low high
Sarnia $ 1,121 mid low mid
Tillsonburg $ 1,128 mid low mid
Stratford $ 1,130 mid mid high
Cambridge $ 1,139 mid mid high
London $ 1,143 mid low high
Owen Sound $ 1,145 mid low high
Central Elgin $ 1,149 mid mid low
Brantford $ 1,155 mid low high
North Dumfries $ 1,156 mid high low
Guelph $ 1,164 high mid high
Woodstock $ 1,216 high low mid
Waterloo $ 1,270 high mid high Southwest
Windsor $ 1,424 high low high $ 1,070
Municipal
MunicipalFinancial
Indicators 51
Net Municipal Levy Per Capita (Upper, Lower Tier by Tax Location)
This table reflects the upper and lower tier (or single tier) per capita levy by location. This has been
broken down in more detail to provide comparisons, particularly in a two tier environment to assist in
identifying the major drivers in the tax burden. It should be noted that comparisons between different
geographic locations should be undertaken with caution as the services provided at the upper and
lower tier differ from Region to Region. For example, transit and waste management are provided at
the upper tier in some municipalities and at the lower tier in others.
2007 Net 2007 Net 2007 Total 2007 Net

Levy Lower Levy Upper Levy Per Levy Per
Municipal Levies Tier Tier Capita Capita
Orangeville Dufferin $ 672 $ 392 $ 1,063 mid
Clarington Durham $ 384 $ 683 $ 1,067 mid

Ajax Durham $ 402 $ 779 $ 1,181 high
Whitby Durham $ 448 $ 773 $ 1,221 high
Pickering Durham $ 433 $ 880 $ 1,313 high
Oshawa Durham $ 650 $ 682 $ 1,333 high
Amherstburg Elgin $ 328 $ 557 $ 885 low

Leamington Elgin $ 627 $ 279 $ 905 low
Central Elgin Elgin $ 686 $ 463 $ 1,149 mid
Owen Sound Grey $ 820 $ 325 $ 1,145 mid
Milton Halton $ 287 $ 535 $ 822 low

Halton Hills Halton $ 402 $ 526 $ 928 low
Burlington Halton $ 552 $ 609 $ 1,161 mid
Oakville Halton $ 576 $ 729 $ 1,305 high
Sarnia Lambton $ 702 $ 419 $ 1,121 mid
Middlesex Centre Middlesex $ 473 $ 413 $ 886 low
Huntsville Muskoka $ 452 $ 676 $ 1,128 mid

Bracebridge Muskoka $ 501 $ 629 $ 1,130 mid
Gravenhurst Muskoka $ 607 $ 904 $ 1,511 high
West Lincoln Niagara $ 311 $ 551 $ 863 low

Grimsby Niagara $ 299 $ 727 $ 1,026 low
Welland Niagara $ 509 $ 530 $ 1,039 low
Thorold Niagara $ 405 $ 659 $ 1,065 mid
Lincoln Niagara $ 392 $ 699 $ 1,091 mid
St. Catharines Niagara $ 496 $ 664 $ 1,161 mid
Wainfleet Niagara $ 501 $ 667 $ 1,168 high
Pelham Niagara $ 462 $ 713 $ 1,175 high
Fort Erie Niagara $ 468 $ 723 $ 1,191 high
Port Colborne Niagara $ 581 $ 631 $ 1,212 high
Niagara Falls Niagara $ 599 $ 788 $ 1,387 high
Niagara-on-the-Lake Niagara $ 396 $ 1,300 $ 1,696 high
Municipal
MunicipalFinancial
Indicators 52
Net Municipal Levy Per Capita (Upper, Lower Tier by Tax Location) - cont’d
2007 Net 2007 Net 2007 Total 2007 Net

North Bay Nipissing $ 1,125 $ 1,125 mid
Cobourg Northumberland $ 862 $ 468 $ 1,331 high
Tillsonburg Oxford $ 692 $ 436 $ 1,128 mid

Woodstock Oxford $ 820 $ 396 $ 1,216 high
Brampton Peel $ 466 $ 509 $ 976 low

Caledon Peel $ 425 $ 564 $ 989 low
Mississauga Peel $ 382 $ 639 $ 1,021 low
Bradford West Gwillimbury Simcoe $ 472 $ 272 $ 744 low

Wasaga Beach Simcoe $ 715 $ 406 $ 1,122 mid
Norfolk Single Tier $ 875 $ 875 low

Kawartha Lakes Single Tier $ 919 $ 919 low
Parry Sound Single Tier $ 944 $ 944 low
St. Thomas Single Tier $ 966 $ 966 low
Chatham-Kent Single Tier $ 1,001 $ 1,001 low
Sudbury Single Tier $ 1,041 $ 1,041 low
Sault Ste. Marie Single Tier $ 1,043 $ 1,043 low
Barrie Single Tier $ 1,044 $ 1,044 low
Peterborough Single Tier $ 1,087 $ 1,087 mid
Brockville Single Tier $ 1,120 $ 1,120 mid
Timmins Single Tier $ 1,127 $ 1,127 mid
Stratford Single Tier $ 1,130 $ 1,130 mid
London Single Tier $ 1,143 $ 1,143 mid
Brantford Single Tier $ 1,155 $ 1,155 mid
Guelph Single Tier $ 1,164 $ 1,164 high
Hamilton Single Tier $ 1,192 $ 1,192 high
Ottawa Single Tier $ 1,212 $ 1,212 high
Thunder Bay Single Tier $ 1,216 $ 1,216 high
Belleville Single Tier $ 1,255 $ 1,255 high
Toronto Single Tier $ 1,288 $ 1,288 high
Kingston Single Tier $ 1,331 $ 1,331 high
Windsor Single Tier $ 1,424 $ 1,424 high
Stormont, Dundas,
Cornwall Glengarry $ 1,070 $ 1,070 mid
Municipal
MunicipalFinancial
Indicators 53
Net Municipal Levy Per Capita (Upper, Lower Tier by Tax Location) - cont’d
2007 Net 2007 Net 2007 Total 2007 Net

Stormont, Dundas,
Cornwall Glengarry $ 1,070 $ 1,070 mid
Wellesley Waterloo $ 281 $ 522 $ 804 low

Wilmot Waterloo $ 296 $ 630 $ 926 low
Woolwich Waterloo $ 270 $ 726 $ 996 low
Kitchener Waterloo $ 403 $ 617 $ 1,019 low
Cambridge Waterloo $ 457 $ 683 $ 1,139 mid
North Dumfries Waterloo $ 274 $ 882 $ 1,156 mid
Waterloo Waterloo $ 486 $ 784 $ 1,270 high
Newmarket York $ 429 $ 580 $ 1,009 low

Georgina York $ 561 $ 478 $ 1,039 low
Markham York $ 369 $ 703 $ 1,071 mid
East Gwillimbury York $ 444 $ 633 $ 1,076 mid
Richmond Hill York $ 387 $ 728 $ 1,114 mid
Aurora York $ 486 $ 667 $ 1,153 mid
Vaughan York $ 448 $ 864 $ 1,312 high
Whitchurch-Stouffville York $ 466 $ 853 $ 1,319 high
King York $ 601 $ 838 $ 1,438 high
Municipal
MunicipalFinancial
Indicators 54
Trends and Observations - Net Municipal Levy Per $100,000 Assessment

(Unweighted)
Net levy on a per $100,000 of assessment ranged across the municipalities from $685 to $2,426 (with
an average of $1,270). There is a strong relationship between the assessment per capita and net levy
per $100,000 of assessment such that for the most part, municipalities with high assessment bases
have low net levy per $100,000 of assessment
2007 Net Levy 2007 Net Levy Per Assessment

Per $100,000 $100,000 per Capita
Municipal Levies Assessment Assessment Ranking
Caledon $ 685 low high
Middlesex Centre $ 695 low high
Milton $ 709 low high
Bradford West Gwillimbury $ 740 low mid
Whitchurch-Stouffville $ 763 low high
Wasaga Beach $ 769 low high
Richmond Hill $ 775 low high
Gravenhurst $ 776 low high
Markham $ 782 low high
Vaughan $ 794 low high
King $ 795 low high
Halton Hills $ 798 low high
Huntsville $ 824 low high
East Gwillimbury $ 826 low high
Oakville $ 827 low high
Mississauga $ 836 low high
Wellesley $ 845 low mid
Aurora $ 879 low high
Bracebridge $ 890 low high
Newmarket $ 893 low high
Woolwich $ 900 low high
Kawartha Lakes $ 900 low high
North Dumfries $ 903 low high
Wilmot $ 906 low high
Burlington $ 925 low high
Brampton $ 994 low mid
Niagara-on-the-Lake $ 1,006 low high
Toronto $ 1,017 mid high
Norfolk $ 1,044 mid mid
Amherstburg $ 1,051 mid mid
Georgina $ 1,073 mid mid
West Lincoln $ 1,116 mid low
Grimsby $ 1,123 mid mid
Ottawa $ 1,133 mid high
Parry Sound $ 1,150 mid mid
Pickering $ 1,177 mid high
Barrie $ 1,181 mid mid
Leamington $ 1,181 mid low
Clarington $ 1,188 mid mid
MunicipalFinancial
Municipal FinancialInformation
Indicators 55
Trends and Observations - Net Municipal Levy Per $100,000 Assessment

(Unweighted) - continued
2007 Net Levy 2007 Net Levy Per Assessment

Per $100,000 $100,000 per Capita
Municipal Levies Assessment Assessment Ranking
Ajax $ 1,196 mid mid
Lincoln $ 1,199 mid mid
Whitby $ 1,206 mid mid
Central Elgin $ 1,244 mid mid
Pelham $ 1,247 mid mid
Wainfleet $ 1,253 mid mid
Orangeville $ 1,290 mid mid
Waterloo $ 1,297 mid mid
Guelph $ 1,305 mid mid
Kitchener $ 1,358 mid low
Chatham-Kent $ 1,374 mid low
Cambridge $ 1,398 mid mid
Fort Erie $ 1,399 mid mid
Stratford $ 1,426 mid mid
Thorold $ 1,439 high low
Peterborough $ 1,468 high low
London $ 1,553 high low
Hamilton $ 1,555 high low
Tillsonburg $ 1,559 high low
St. Catharines $ 1,573 high low
Cobourg $ 1,632 high mid
Kingston $ 1,637 high mid
Sarnia $ 1,643 high low
Oshawa $ 1,649 high mid
Niagara Falls $ 1,666 high mid
St. Thomas $ 1,676 high low
Brockville $ 1,681 high low
Brantford $ 1,698 high low
Owen Sound $ 1,766 high low
Port Colborne $ 1,784 high low
Welland $ 1,793 high low
Woodstock $ 1,821 high low
North Bay $ 1,859 high low
Belleville $ 1,868 high low
Windsor $ 1,966 high low
Sudbury $ 2,013 high low
Thunder Bay $ 2,096 high low
Sault Ste. Marie $ 2,233 high low
Cornwall $ 2,243 high low
Timmins $ 2,426 high low
Average $ 1,270
Minimum $ 685
Maximum $ 2,426
Median $ 1,196
MunicipalFinancial
Indicators 56
Net Municipal Levy Per $100,000 Assessment (Unweighted) - By Location
2007 Net Levy 2007 Net Levy Per

Per $100,000 $100,000 Density Location Group
Municipal Levies Assessment Assessment Population Ranking Average
Kawartha Lakes $ 900 low mid low
Ottawa $ 1,133 mid high mid
Peterborough $ 1,468 high mid high
Cobourg $ 1,632 high low mid
Kingston $ 1,637 high high mid
Brockville $ 1,681 high low high
Belleville $ 1,868 high mid mid Eastern
Cornwall $ 2,243 high mid mid $ 1,570
Caledon $ 685 low mid low

Milton $ 709 low mid mid
Whitchurch-Stouffville $ 763 low mid low
Richmond Hill $ 775 low high high
Markham $ 782 low high high
Vaughan $ 794 low high high
King $ 795 low low low
Halton Hills $ 798 low mid mid
East Gwillimbury $ 826 low low low
Oakville $ 827 low high high
Mississauga $ 836 low high high
Aurora $ 879 low mid high
Newmarket $ 893 low mid high
Burlington $ 925 low high high
Brampton $ 994 low high high
Toronto $ 1,017 mid high high
Georgina $ 1,073 mid mid mid
Pickering $ 1,177 mid high mid
Clarington $ 1,188 mid mid low
Ajax $ 1,196 mid high high
Whitby $ 1,206 mid high mid GTA
Oshawa $ 1,649 high high high $ 945
Niagara-on-the-Lake $ 1,006 low low low

West Lincoln $ 1,116 mid low low
Grimsby $ 1,123 mid low mid
Lincoln $ 1,199 mid low mid
Pelham $ 1,247 mid low low
Wainfleet $ 1,253 mid low low
Fort Erie $ 1,399 mid mid mid
Thorold $ 1,439 high low mid
Hamilton $ 1,555 high high mid
St. Catharines $ 1,573 high high high
Niagara Falls $ 1,666 high mid mid
Port Colborne $ 1,784 high low mid Niagara/Hamilton
Welland $ 1,793 high mid mid $ 1,396
MunicipalFinancial
Indicators 57
Net Municipal Levy Per 100,000 Assessment (Unweighted) - By Location

Continued
2007 Net Levy 2007 Net Levy Per

Per $100,000 $100,000 Density Location Group
Municipal Levies Assessment Assessment Population Ranking Average
North Bay $ 1,859 high mid mid
Sudbury $ 2,013 high high low
Thunder Bay $ 2,096 high high mid
Sault Ste. Marie $ 2,233 high mid mid North
Timmins $ 2,426 high mid low $ 2,125
Bradford West Gwillimbury $ 740 low mid low

Wasaga Beach $ 769 low low mid
Gravenhurst $ 776 low low low
Huntsville $ 824 low low low
Bracebridge $ 890 low low low
Parry Sound $ 1,150 mid low mid
Barrie $ 1,181 mid high high Simcoe/Musk/Duff.
Orangeville $ 1,290 mid mid high $ 952
Middlesex Centre $ 695 low low low

Wellesley $ 845 low low low
Woolwich $ 900 low low low
North Dumfries $ 903 low low low
Wilmot $ 906 low low low
Norfolk $ 1,044 mid low
Amherstburg $ 1,051 mid low low
Leamington $ 1,181 mid mid low
Central Elgin $ 1,244 mid low low
Waterloo $ 1,297 mid high high
Guelph $ 1,305 mid high high
Kitchener $ 1,358 mid high high
Chatham-Kent $ 1,374 mid high low
Cambridge $ 1,398 mid high high
Stratford $ 1,426 mid mid high
London $ 1,553 high high high
Tillsonburg $ 1,559 high low mid
Sarnia $ 1,643 high mid mid
St. Thomas $ 1,676 high mid high
Brantford $ 1,698 high high high
Owen Sound $ 1,766 high low high
Woodstock $ 1,821 high mid mid Southwest
Windsor $ 1,966 high high high $ 1,331
MunicipalFinancial
Indicators 58
Reserves
• Provide stability of tax rates in the face of variable and uncontrollable factors (consumption,
interest rates, unemployment rates, changes in subsidies)
§ Provide financing for one-time or short term requirements without permanently impacting the
tax and utility rates
§ Make provisions for replacements/acquisitions of assets/infrastructure that are currently being
consumed and depreciated
§ Avoid spikes in funding requirements of the capital budget by reducing their reliance on long-
term debt borrowings
§ Provide a source of internal financing
§ Ensure adequate cash flows
§ Provide flexibility to manage debt levels and protect the municipality’s financial position
§ Provide for future liabilities incurred in the current year but paid for in the future
Debt
The Ministry of Municipal Affairs and Housing regulates the level of debt that may be incurred by
municipalities, such that no more than 25% of the total own purpose revenue can be used to service
debt and other long term obligations without receiving OMB approval. In addition to confirming that
the debt is within the legislated limits, Government Finance Officers’ Association (GFOA)
recommends the following analysis be undertaken:
Measures of the tax and revenue base, such as

• projections of key, relevant economic variables
• population trends
• utilization trends for services underlying revenues
Evaluation of trends relating to the government’s financial performance, such as:

• revenues and expenditures
• net revenues available after meeting operating requirements
• reliability of revenues expected to pay debt service
• unreserved fund balance levels
Debt service obligations such as:

• existing debt service requirements
• debt service as a percentage of expenditures, or tax or system revenues
Measures of debt burden on the community such as

• debt per capita
• debt as a percentage of full or equalized assessed property value
A number of these indicators have been included in this section of the report
MunicipalFinancial
Indicators 59
Reserves as a % of Total Expenditures

Total
Total Reserves Expenditures 2002 Reserves 2003 Reserves 2004 Reserves 2005 Reserves 2006 Reserves
(Excluding LESS Unfunded as % Total as % Total as % Total as % Total as % Total
Municipality Obligatory) Liabilities Expenditures Expenditures Expenditures Expenditures Expenditures
Orangeville $ 1,150,799 $ 32,013,914 25.1% 5.6% 7.4% 10.6% 3.6%
Windsor $ 66,544,569 $ 689,590,310 N/A 16.8% 14.4% 10.5% 9.6%
Timmins $ 14,049,029 $ 127,146,527 N/A 7.5% 7.8% 8.9% 11.0%
Cobourg $ 3,329,499 $ 28,700,664 N/A 16.4% N/A 8.9% 11.6%
St. Thomas $ 10,581,786 $ 89,517,081 N/A 6.7% 8.2% 10.3% 11.8%
North Bay $ 18,086,456 $ 147,942,365 5.9% 7.6% 7.9% 11.9% 12.2%
Toronto $ 1,285,901,947 $ 8,536,282,883 14.0% 14.9% 15.0% 15.3% 15.1%
Kitchener $ 44,266,281 $ 282,199,013 17.0% 19.3% 14.3% 18.2% 15.7%
Sarnia $ 16,519,141 $ 92,604,611 N/A 15.7% 15.6% 16.1% 17.8%
Chatham-Kent $ 47,567,145 $ 259,378,376 13.7% 12.2% 13.4% 15.0% 18.3%
Sault Ste. Marie $ 43,479,143 $ 235,728,463 N/A 17.9% 17.7% 15.9% 18.4%
Sudbury $ 90,127,943 $ 486,214,727 14.8% 15.0% 15.0% 16.3% 18.5%
Ottawa $ 414,606,665 $ 2,197,822,477 14.8% 13.1% 14.5% 21.5% 18.9%
Tillsonburg $ 3,206,272 $ 16,928,686 N/A N/A N/A N/A 18.9%
Port Colborne $ 3,551,044 $ 17,950,018 26.5% 25.2% 22.0% 19.6% 19.8%
Brantford $ 47,288,789 $ 233,422,861 18.7% 17.9% 17.4% 20.0% 20.3%
Oshawa $ 23,900,452 $ 114,450,666 14.6% 18.1% 17.0% 17.0% 20.9%
Kawartha Lakes $ 29,721,595 $ 141,900,802 N/A 11.1% 14.8% 18.2% 20.9%
Pelham $ 2,647,468 $ 11,566,275 26.0% 23.2% 17.9% 14.2% 22.9%
Niagara Falls $ 28,988,856 $ 125,154,056 16.4% 23.1% 17.3% 18.5% 23.2%
Peterborough $ 51,271,705 $ 210,966,123 N/A 23.7% 23.1% 23.9% 24.3%
Belleville $ 23,489,214 $ 96,598,671 N/A 24.3% 27.7% 25.2% 24.3%
Halton Hills $ 8,546,348 $ 35,083,481 28.8% 34.1% 36.4% 29.4% 24.4%
Huntsville $ 3,873,416 $ 15,175,859 N/A N/A N/A 30.3% 25.5%
Guelph $ 71,818,332 $ 269,902,981 21.9% 21.7% 19.6% 21.6% 26.6%
Amherstburg $ 6,187,391 $ 23,063,241 N/A N/A N/A 26.1% 26.8%
Central Elgin $ 3,876,331 $ 14,171,782 N/A N/A N/A 29.6% 27.4%
Cornwall $ 42,293,060 $ 151,548,848 41.6% 33.9% 33.3% 29.5% 27.9%
Waterloo $ 29,611,645 $ 105,454,678 N/A 10.9% 28.4% 28.6% 28.1%
East Gwillimbury $ 4,171,377 $ 14,744,335 42.3% 35.2% 26.1% 27.4% 28.3%
London $ 228,033,322 $ 793,819,006 28.0% 27.5% 27.0% 26.2% 28.7%
Newmarket $ 19,906,243 $ 68,450,658 N/A 19.9% 26.4% 43.5% 29.1%
Barrie $ 59,637,728 $ 204,220,551 37.2% 37.1% 26.8% 26.7% 29.2%
Fort Erie $ 7,914,461 $ 25,828,486 18.7% 19.8% 22.4% 24.8% 30.6%
Hamilton $ 378,671,645 $ 1,224,678,057 32.0% 31.5% 32.8% 30.9% 30.9%
Oakville $ 47,200,653 $ 151,434,672 30.1% 30.7% 29.7% 29.5% 31.2%
Georgina $ 10,362,155 $ 33,081,863 37.4% 32.2% 28.9% 27.8% 31.3%
Stratford $ 26,773,500 $ 82,772,600 20.4% 27.3% 27.3% 29.4% 32.3%
Brockville $ 14,223,227 $ 43,375,866 N/A N/A N/A N/A 32.8%
Burlington $ 49,414,076 $ 147,389,035 38.0% 30.0% 33.5% 31.5% 33.5%
Niagara-on-the-Lake $ 6,337,447 $ 18,673,872 45.9% 37.2% 28.4% 29.5% 33.9%
Pickering $ 20,148,226 $ 59,019,442 35.2% 32.6% 32.4% 31.9% 34.1%
Bracebridge $ 4,442,678 $ 12,888,811 N/A N/A N/A 74.1% 34.5%
Thunder Bay $ 118,900,008 $ 334,536,806 N/A 28.7% 29.6% 29.6% 35.5%
Ajax $ 22,651,345 $ 59,286,587 N/A 27.5% 31.5% 32.4% 38.2%
MunicipalFinancial
Indicators 60
Reserves as a % of Total Expenditures (cont’d)
Total
Total Reserves Expenditures 2002 Reserves 2003 Reserves 2004 Reserves 2005 Reserves 2006 Reserves
(Excluding LESS Unfunded as % Total as % Total as % Total as % Total as % Total
Municipality Obligatory) Liabilities Expenditures Expenditures Expenditures Expenditures Expenditures
Kingston $ 113,311,376 $ 291,987,117 28.8% 33.9% 33.5% 34.3% 38.8%
Woodstock $ 19,631,836 $ 50,440,799 N/A N/A N/A N/A 38.9%
Parry Sound $ 10,735,393 $ 24,831,379 N/A N/A N/A N/A 43.2%
Milton $ 22,702,551 $ 50,385,379 49.6% 54.8% 56.9% 53.1% 45.1%
Wasaga Beach $ 11,111,489 $ 24,535,195 77.3% 64.9% 54.1% 39.5% 45.3%
King $ 8,463,486 $ 17,420,345 62.2% 63.3% 64.8% 60.8% 48.6%
Middlesex Centre $ 6,348,438 $ 12,958,947 N/A N/A N/A N/A 49.0%
Leamington $ 22,384,272 $ 43,323,715 N/A 44.1% 47.0% 36.8% 51.7%
Welland $ 22,038,042 $ 42,453,614 70.3% 68.8% 59.5% 61.3% 51.9%
Cambridge $ 55,463,239 $ 105,246,310 27.9% 25.3% 21.5% 45.5% 52.7%
Whitby $ 40,510,863 $ 76,325,192 34.3% 38.3% 41.2% 45.9% 53.1%
Markham $ 105,177,658 $ 196,290,792 50.9% 53.7% 48.9% 53.6%
St. Catharines $ 76,273,529 $ 132,147,448 31.7% 31.3% 28.5% 58.3% 57.7%
Whitchurch-Stouffville $ 12,796,419 $ 21,710,553 82.3% 50.2% 51.1% 55.0% 58.9%
Lincoln $ 10,073,844 $ 15,531,887 61.3% 56.5% 53.8% 62.6% 64.9%
Woolwich $ 9,684,820 $ 13,973,868 N/A N/A N/A 57.6% 69.3%
Wilmot $ 7,336,971 $ 10,414,090 N/A N/A N/A 70.1% 70.5%
Caledon $ 35,198,850 $ 49,508,196 N/A 15.8% 44.7% 36.5% 71.1%
Owen Sound $ 25,946,600 $ 35,700,032 N/A N/A N/A N/A 72.7%
Bradford West Gwillimbury $ 20,618,594 $ 26,811,593 N/A N/A N/A N/A 76.9%
Brampton $ 257,055,049 $ 317,444,144 148.2% 120.8% 103.2% 78.0% 81.0%
Wellesley $ 4,403,334 $ 5,244,917 N/A N/A N/A 71.2% 84.0%
Vaughan $ 198,323,024 $ 227,900,448 53.3% 56.8% 51.9% 79.7% 87.0%
Grimsby $ 18,244,250 $ 19,550,526 77.6% 70.8% N/A 85.5% 93.3%
Gravenhurst $ 9,335,913 $ 9,770,011 N/A N/A N/A 71.3% 95.6%
Aurora $ 44,704,056 $ 46,333,541 N/A 19.6% N/A 105.8% 96.5%
Clarington $ 52,222,145 $ 49,669,426 N/A 142.7% 99.1% 111.6% 105.1%
Mississauga $ 582,227,296 $ 446,120,480 174.4% 155.6% 139.6% 131.5% 130.5%
Thorold $ 28,032,256 $ 20,677,138 170.4% 164.0% 140.9% 141.7% 135.6%
Average 43.7% 39.4% 34.9% 42.2% 41.9%

Median 31.7% 27.5% 27.7% 29.6% 31.8%
District Muskoka $ 27,820,711 $ 120,580,106 N/A N/A N/A 22.9% 23.1%

Region Durham $ 358,463,787 $ 803,901,651 N/A 55.7% 50.3% 45.8% 44.6%
Region Halton $ 328,823,982 $ 552,442,765 50.1% 54.2% 55.4% 40.9% 59.5%
Region Niagara $ 230,217,064 $ 748,465,022 23.7% 22.7% 28.3% 41.7% 30.8%
Region Peel $ 1,121,256,936 $ 1,268,669,575 N/A N/A N/A 88.4%
Region Waterloo $ 201,686,709 $ 591,082,682 37.6% 35.7% 32.8% 15.9% 34.1%
Region York $ 499,997,324 $ 1,165,822,562 N/A 54.5% 49.2% 84.6% 42.9%
Average 37.1% 44.6% 43.2% 42.0% 46.2%

Median 37.6% 54.2% 49.2% 41.3% 42.9%
Note: Toronto Housing debt has not been consolidated on the City’s 2006 FIR
MunicipalFinancial
Indicators 61
Reserves as a % of Total Expenditures (Excluding Water/Sewer)

Total 2006 Reserves Total 2006 Reserves
Total Expenditures as % Total Total Expenditures as % Total
Discretionary LESS Unfunded Expenditures Discretionary LESS Unfunded Expenditures
Reserves Liabilities LESS (Excluding Reserves Liabilities LESS (Excluding
(Excluding Water Water & sewer Water & (Excluding Water Water & sewer Water &
Municipality and Sewer) Expenditures Sewer) Municipality and Sewer) Expenditures Sewer)
Orangeville $ 876,622 $ 25,449,846 3.4% Brockville $ 14,223,227 $ 36,634,228 38.8%
St. Thomas $ 6,469,681 $ 76,474,794 8.5% Woodstock $ 19,631,836 $ 50,440,799 38.9%
Niagara-on-the-Lake $ 5,207,604 $ 12,433,642 41.9%
Windsor $ 68,820,858 $ 623,739,094 11.0%
Milton $ 22,702,551 $ 50,385,379 45.1%
Amherstburg $ 1,983,871 $ 16,671,497 11.9%
Parry Sound $ 9,699,273 $ 21,403,086 45.3%
Timmins $ 14,049,029 $ 114,639,786 12.3%
Middlesex Centre $ 4,853,452 $ 10,671,184 45.5%
North Bay $ 16,558,009 $ 131,723,831 12.6%
Wasaga Beach $ 8,929,852 $ 18,281,033 48.8%
Belleville $ 11,166,113 $ 80,041,494 14.0% Whitby $ 76,325,192 53.1%
$ 40,510,863
Toronto $ 1,113,812,984 $ 7,400,415,369 15.1% Lincoln $ 6,638,546 $ 12,174,287 54.5%
Cobourg $ 3,558,414 $ 22,297,904 16.0% Welland $ 20,753,644 $ 36,133,093 57.4%
Sudbury $ 70,234,665 $ 439,880,952 16.0% St. Catharines $ 66,446,319 $ 108,197,306 61.4%
Brantford $ 34,044,946 $ 210,085,633 16.2% Whitchurch-Stouffville $ 12,176,034 $ 18,576,796 65.5%
Chatham-Kent $ 42,466,142 $ 232,088,670 18.3% Markham $ 97,458,370 $ 144,386,310 67.5%
Pelham $ 1,556,922 $ 8,457,459 18.4% Cambridge $ 52,039,300 $ 77,069,057 67.5%
Kawartha Lakes $ 24,003,021 $ 129,490,698 18.5% Wilmot $ 5,733,922 $ 8,426,806 68.0%
Tillsonburg $ 3,206,272 $ 16,928,686 18.9% Woolwich $ 6,644,230 $ 9,516,825 69.8%
Sarnia $ 12,980,486 $ 68,173,027 19.0% Caledon $ 35,198,850 $ 49,508,196 71.1%
Kitchener $ 44,266,281 $ 231,707,603 19.1% Wellesley $ 3,949,734 $ 5,200,171 76.0%
Sault Ste. Marie $ 42,369,001 $ 221,534,567 19.1% Brampton $ 257,055,049 $ 317,444,144 81.0%
Ottawa $ 398,028,353 $ 2,043,032,587 19.5% Owen Sound $ 24,546,606 $ 28,563,088 85.9%
Guelph $ 47,534,812 $ 238,725,446 19.9% Bradford West Gwillimbury $ 17,880,914 $ 20,438,325 87.5%
East Gwillimbury $ 2,341,638 $ 11,700,901 20.0% Gravenhurst $ 9,335,913 $ 9,770,011 95.6%
Oshawa $ 23,900,452 $ 114,450,666 20.9% Clarington $ 52,222,145 $ 49,669,426 105.1%
Vaughan $ 178,673,388 $ 169,759,825 105.3%
London $ 149,186,781 $ 711,136,887 21.0%
Aurora $ 40,947,871 $ 37,228,969 110.0%
Port Colborne $ 3,551,044 $ 16,109,807 22.0%
Grimsby $ 13,764,539 $ 11,963,112 115.1%
Halton Hills $ 8,546,348 $ 35,083,481 24.4%
Mississauga $ 582,227,296 $ 446,120,480 130.5%
Huntsville $ 3,873,416 $ 15,175,859 25.5%
Thorold $ 22,036,065 $ 11,536,025 191.0%
Georgina $ 7,173,638 $ 28,101,844 25.5%
Peterborough $ 47,570,031 $ 185,140,244 25.7%
Average 43.1%
Thunder Bay $ 81,053,945 $ 307,241,731 26.4% Median 31.4%
Barrie $ 46,894,238 $ 175,207,767 26.8%
Stratford $ 21,382,090 $ 75,328,405 28.4%
Cornwall $ 40,906,150 $ 139,241,785 29.4% Region Niagara $ 137,520,262 $ 662,374,802 20.8%
Hamilton $ 327,501,600 $ 1,096,412,846 29.9% District Muskoka $ 25,497,317 $ 103,015,398 24.8%
Niagara Falls $ 27,001,996 $ 88,639,685 30.5% Region Waterloo $ 152,231,929 $ 540,361,671 28.2%
Central Elgin $ 3,532,852 $ 11,592,123 30.5% Region Durham $ 280,136,309 $ 659,030,591 42.5%
King $ 5,087,152 $ 16,441,103 30.9% Region York $ 455,916,590 $ 979,191,532 46.6%
Oakville $ 47,200,653 $ 151,434,672 31.2% Region Halton $ 266,742,888 $ 430,920,193 61.9%
Kingston $ 83,405,156 $ 263,577,485 31.6% Region Peel $ 819,928,229 $ 1,075,980,278 76.2%
Fort Erie $ 6,479,991 $ 20,428,810 31.7%
Burlington $ 49,414,076 $ 147,389,035 33.5% Average 43.0%
Pickering $ 20,148,226 $ 59,019,442 34.1% Median 42.5%
Bracebridge $ 4,442,678 $ 12,888,811 34.5%
Leamington $ 8,183,719 $ 23,572,874 34.7%
Newmarket $ 17,751,588 $ 50,234,316 35.3%
Waterloo $ 29,611,645 $ 80,134,343 37.0%
Ajax $ 22,651,345 $ 59,286,587 38.2%
MunicipalFinancial
Indicators 62
Water Reserves as a % of Water Expenditures
2006 Water 2006 Water

Reserves as a Reserves as a
% of Total % of Total
Total Water Water Total Water Water
Municipality Water Reserves Expenditures Expenditures Municipality Water Reserves Expenditures Expenditures
Brockville $ - $ 3,459,493 0.0% Brantford $ 11,567,301 $ 14,534,344 79.6%
Cobourg $ - $ 3,449,733 0.0% Leamington $ 11,986,657 $ 13,564,578 88.4%
Kitchener $ - $ 24,505,628 0.0% Barrie $ 15,777,204 $ 15,753,757 100.1%
Port Colborne $ - $ 1,178,376 0.0% London $ 47,818,511 $ 45,378,067 105.4%
Sault Ste. Marie $ - $ 9,305,353 0.0% Wilmot $ 1,164,208 $ 1,070,073 108.8%
Timmins $ - $ 8,271,679 0.0% Kingston $ 14,706,893 $ 11,122,264 132.2%
Waterloo $ - $ 11,880,029 0.0% Lincoln $ 1,075,971 $ 746,942 144.1%
Welland $ - $ 3,767,169 0.0% Amherstburg $ 4,203,520 $ 2,748,474 152.9%
Windsor $ - $ 29,240,468 0.0% King $ 2,923,669 $ 776,971 376.3%
Niagara-on-the-Lake $ 8,900 $ 3,340,485 0.3% Wellesley $ 453,600 $ 44,746 1013.7%
Cornwall $ 191,402 $ 6,360,096 3.0%
Average 57.6%
Orangeville $ 142,721 $ 3,446,000 4.1%
Median 24.8%
Niagara Falls $ 821,763 $ 17,163,764 4.8%
Owen Sound $ 212,219 $ 4,047,367 5.2%
Belleville $ 562,191 $ 10,138,921 5.5% $ 8,111,110
District Muskoka $ 224,819 2.8%
Cambridge $ 951,418 $ 15,711,711 6.1% Region Waterloo $ 28,039,654 29.5%
$ 8,257,804
Newmarket $ 631,172 $ 9,675,332 6.5% Region York $ 89,482,006 41.5%
$ 37,141,061
Fort Erie $ 338,633 $ 3,148,472 10.8% Region Halton $ 64,751,745 47.4%
$ 30,708,464
Thunder Bay $ 1,523,515 $ 13,691,503 11.1% Region Durham $ 29,932,953 $ 60,817,657 49.2%
Hamilton $ 7,665,292 $ 64,640,677 11.9% Region Peel $ 110,607,618 $ 92,369,762 119.7%
Peterborough $ 1,672,718 $ 12,751,815 13.1% Region Niagara $ 54,347,859 $ 32,344,361 168.0%
North Bay $ 1,307,655 $ 9,582,696 13.6%
Stratford $ 438,445 $ 3,189,072 13.7% Average 65.4%
Chatham-Kent $ 2,647,542 $ 17,129,844 15.5% Median 47.4%
Central Elgin $ 225,086 $ 1,338,981 16.8%
Woolwich $ 454,188 $ 2,360,504 19.2%
Whitchurch-Stouffville $ 400,809 $ 1,865,951 21.5%
Ottawa $ 16,578,312 $ 70,662,354 23.5%
Markham $ 7,719,288 $ 31,173,374 24.8%
St. Thomas $ 2,127,533 $ 8,479,619 25.1%
Sarnia $ 3,535,428 $ 13,562,699 26.1%
Toronto $ 144,888,234 $ 523,629,230 27.7%
Georgina $ 785,885 $ 2,441,578 32.2%
Aurora $ 1,839,330 $ 5,443,850 33.8%
Wasaga Beach $ 1,000,751 $ 2,719,746 36.8%
Thorold $ 1,190,313 $ 3,048,888 39.0%
St. Catharines $ 6,344,610 $ 16,077,198 39.5%
Sudbury $ 9,563,666 $ 23,679,637 40.4%
Parry Sound $ 677,085 $ 1,660,871 40.8%
Pelham $ 566,821 $ 1,387,962 40.8%
East Gwillimbury $ 932,944 $ 2,224,914 41.9%
Vaughan $ 14,066,430 $ 30,948,172 45.5%
Kawartha Lakes $ 3,096,923 $ 6,162,393 50.3%
Bradford West Gwillimbury $ 1,736,295 $ 3,393,994 51.2%
Grimsby $ 1,872,535 $ 3,617,487 51.8%
Middlesex Centre $ 643,949 $ 1,026,614 62.7%
Guelph $ 9,164,674 $ 13,561,719 67.6%
MunicipalFinancial
Indicators 63
Sanitary Reserves as a % of Sanitary Expenditures

2006 Sanitary 2006 Sanitary
Sewer Sewer
Reserves as a
Reserves as a
% of Sanitary
% of Sanitary
Total Sewer Sewer Total
Total Sewer Sewer Total
Municipality Sewer Reserves Expenditures Expenditures
Municipality Sewer Reserves Expenditures Expenditures
Barrie $ (3,033,714) $ 13,259,027 -22.9%
Welland $ 1,284,398 $ 2,553,352 50.3%
Cobourg $ (228,915) $ 2,953,027 -7.8%
Windsor $ 36,610,748 -6.2% Aurora $ 1,916,855 $ 3,660,722 52.4%
$ (2,276,289)
Amherstburg $ - $ 3,643,270 0.0% Grimsby $ 2,607,176 $ 3,969,927 65.7%
Brockville $ - $ 3,282,145 0.0% Middlesex Centre $ 851,037 $ 1,261,149 67.5%
Kitchener $ - $ 25,985,782 0.0% Hamilton $ 43,504,753 $ 63,624,534 68.4%
Markham $ 20,731,108 0.0% Thorold $ 4,805,878 $ 6,092,225 78.9%
Ottawa $ 84,127,536 0.0% London $ 31,028,030 $ 37,304,052 83.2%
Port Colborne $ - $ 661,835 0.0% Guelph $ 15,118,846 $ 17,615,816 85.8%
Timmins $ - $ 4,235,062 0.0% Kingston $ 15,199,327 $ 17,287,368 87.9%
Waterloo $ - $ 13,440,306 0.0% Lincoln $ 2,359,327 $ 2,610,658 90.4%
Sarnia $ 3,227 $ 10,868,885 0.0% Georgina $ 2,402,632 $ 2,538,441 94.6%
North Bay $ 220,792 $ 6,635,838 3.3% East Gwillimbury $ 896,795 $ 818,520 109.6%
Orangeville $ 131,456 $ 3,118,068 4.2% Stratford $ 4,952,965 $ 4,255,123 116.4%
Toronto $ 27,200,729 $ 612,238,284 4.4% Woolwich $ 2,586,402 $ 2,096,539 123.4%
Niagara Falls $ 1,165,097 $ 19,350,607 6.0% Belleville $ 11,760,910 $ 6,418,256 183.2%
Central Elgin $ 118,393 1240678 9.5% King $ 452,665 $ 202,271 223.8%
Peterborough $ 2,028,956 $ 13,074,064 15.5% Thunder Bay $ 36,322,548 $ 13,603,572 267.0%
Whitchurch-Stouffville $ 219,576 $ 1,267,806 17.3%
Newmarket $ 1,523,483 $ 8,541,010 17.8% Average 45.0%
Brantford $ 1,676,542 $ 8,802,884 19.0% Median 31.9%
Cambridge $ 2,472,521 $ 12,465,542 19.8%
Cornwall $ 1,195,508 $ 5,946,967 20.1%
Parry Sound $ 359,035 $ 1,767,422 20.3%
Region York $ 6,939,673 $ 97,149,024 7.1%
Vaughan $ 5,583,206 $ 27,192,451 20.5%
District Muskoka $ 2,098,575 $ 9,453,598 22.2%
Sault Ste. Marie $ 1,110,142 $ 4,888,543 22.7%
Region Halton $ 31,372,630 $ 56,770,827 55.3%
Chatham-Kent $ 2,453,461 $ 10,159,862 24.1%
Region Durham $ 48,394,525 $ 84,053,403 57.6%
Pelham $ 523,725 $ 1,720,854 30.4%
Wasaga Beach $ 3,534,416 33.4% Region Niagara $ 38,348,943 $ 53,745,859 71.4%
$ 1,180,886
Bradford West Gwillimbury $ 1,001,385 $ 2,979,274 33.6% Region Waterloo $ 41,196,976 $ 22,681,357 181.6%
Leamington $ 2,213,896 $ 6,186,263 35.8% Region Peel $ 190,721,089 $ 100,319,535 190.1%
Owen Sound $ 1,187,775 $ 3,089,577 38.4%
Niagara-on-the-Lake $ 1,120,943 $ 2,899,745 38.7% Average 83.6%
Kawartha Lakes $ 2,621,651 $ 6,247,711 42.0% Median 57.6%
St. Thomas $ 1,984,572 $ 4,562,668 43.5%
St. Catharines $ 3,482,600 $ 7,872,944 44.2%
Sudbury $ 10,329,612 $ 22,654,138 45.6%
Wilmot $ 438,841 $ 917,211 47.8%
Fort Erie $ 1,095,837 $ 2,251,204 48.7%
MunicipalFinancial
Indicators 64
Reserves as a % of Total Taxation (Excluding Water/Sewer)
Total 2006 Reserves

Discretionary as a % of
Reserves Taxation
(Excluding Water (Excluding
Municipality and Sewer) Total Taxation Water/Sewer)
Orangeville $ 876,622 $ 17,172,667 5.1%
Amherstburg $ 1,983,871 $ 12,559,123 15.8%
Belleville $ 11,166,113 $ 58,641,023 19.0%
St. Thomas $ 6,469,681 $ 33,872,732 19.1%
Cobourg $ 3,558,414 $ 17,318,708 20.5%
Pelham $ 1,556,922 $ 7,364,120 21.1%
Windsor $ 68,820,858 $ 302,204,448 22.8%
East Gwillimbury $ 2,341,638 $ 9,227,237 25.4%
Sarnia $ 12,980,486 $ 49,453,687 26.2%
Oshawa $ 23,900,452 $ 89,799,897 26.6%
Timmins $ 14,049,029 $ 50,025,114 28.1%
North Bay $ 16,558,009 $ 58,203,560 28.4%
Georgina $ 7,173,638 $ 24,207,343 29.6%
Tillsonburg $ 3,206,272 $ 10,139,922 31.6%
Brantford $ 34,044,946 $ 102,884,625 33.1%
Port Colborne $ 3,551,044 $ 10,443,932 34.0%
Ottawa $ 398,028,353 $ 1,145,296,751 34.8%
Toronto $ 1,113,812,984 $ 3,189,275,041 34.9%
Kawartha Lakes $ 24,003,021 $ 67,005,799 35.8%
Guelph $ 47,534,812 $ 131,892,553 36.0%
Barrie $ 46,894,238 $ 128,962,423 36.4%
London $ 149,186,781 $ 405,565,259 36.8%
Halton Hills $ 8,546,348 $ 22,266,679 38.4%
Central Elgin $ 3,532,852 $ 8,712,119 40.6%
Chatham-Kent $ 42,466,142 $ 104,360,202 40.7%
Sudbury $ 70,234,665 $ 164,244,155 42.8%
King $ 5,087,152 $ 11,625,477 43.8%
Leamington $ 8,183,719 $ 18,539,830 44.1%
Niagara Falls $ 27,001,996 $ 58,754,965 46.0%
Huntsville $ 3,873,416 $ 8,106,333 47.8%
Fort Erie $ 6,479,991 $ 13,026,487 49.7%
Oakville $ 47,200,653 $ 93,897,345 50.3%
Sault Ste. Marie $ 42,369,001 $ 79,390,723 53.4%
Kitchener $ 44,266,281 $ 82,858,138 53.4%
Hamilton $ 327,501,600 $ 581,147,470 56.4%
Kingston $ 83,405,156 $ 147,819,669 56.4%
Burlington $ 49,414,076 $ 86,715,250 57.0%
Pickering $ 20,148,226 $ 35,330,830 57.0%
Newmarket $ 17,751,588 $ 30,461,811 58.3%
Brockville $ 14,223,227 $ 24,055,977 59.1%
Peterborough $ 47,570,031 $ 80,090,840 59.4%
Bracebridge $ 4,442,678 $ 7,456,146 59.6%
Thunder Bay $ 81,053,945 $ 132,323,511 61.3%
Waterloo $ 29,611,645 $ 47,853,549 61.9%
Ajax $ 22,651,345 $ 35,662,244 63.5%
MunicipalFinancial
Indicators 65
Reserves as a % of Total Taxation (Excluding Water/Sewer cont’d)
Total 2006 Reserves

Reserves Taxation
Municipality and Sewer) Total Taxation Water/Sewer)
Stratford $ 21,382,090 $ 32,567,730 65.7%
Wasaga Beach $ 8,929,852 $ 13,415,291 66.6%
Woodstock $ 19,631,836 $ 27,734,608 70.8%
Lincoln $ 6,638,546 $ 8,444,874 78.6%
Cornwall $ 40,906,150 $ 49,220,633 83.1%
Whitby $ 40,510,863 $ 47,512,202 85.3%
Welland $ 20,753,644 $ 22,251,646 93.3%
Cambridge $ 52,039,300 $ 53,855,872 96.6%
St. Catharines $ 66,446,319 $ 66,233,483 100.3%
Markham $ 97,458,370 $ 94,023,650 103.7%
Wilmot $ 5,733,922 $ 5,047,105 113.6%
Milton $ 22,702,551 $ 19,690,793 115.3%
Whitchurch-Stouffville $ 12,176,034 $ 10,152,167 119.9%
Woolwich $ 6,644,230 $ 5,335,853 124.5%
Grimsby $ 13,764,539 $ 10,609,056 129.7%
Brampton $ 257,055,049 $ 190,813,355 134.7%
Owen Sound $ 24,546,606 $ 17,294,980 141.9%
Gravenhurst $ 9,335,913 $ 6,363,160 146.7%
Caledon $ 35,198,850 $ 23,483,003 149.9%
Wellesley $ 3,949,734 $ 2,610,428 151.3%
Clarington $ 52,222,145 $ 32,079,078 162.8%
Vaughan $ 178,673,388 $ 102,486,964 174.3%
Parry Sound $ 9,699,273 $ 5,480,142 177.0%
Aurora $ 40,947,871 $ 22,084,678 185.4%
Mississauga $ 582,227,296 $ 266,351,227 218.6%
Thorold $ 22,036,065 $ 9,030,178 244.0%
Average 73.1%
Median 57.0%

Region Waterloo $ 152,231,929 $ 319,780,861 47.6%
Region Niagara $ 137,520,262 $ 278,735,244 49.3%
Region Durham $ 280,136,309 $ 407,770,592 68.7%
Region York $ 455,916,590 $ 623,451,148 73.1%
Region Halton $ 266,742,888 $ 277,504,957 96.1%
Region Peel $ 819,928,229 $ 659,135,623 124.4%
Average 71.3%
Median 68.7%
MunicipalFinancial
Indicators 66
Reserves as a % of Total Taxation (Excluding Water/Sewer) - By Location
Total 2006 Reserves

Reserves Taxation
Municipality and Sewer) Total Taxation Water/Sewer) Location Average
Belleville $ 11,166,113 $ 58,641,023 19.0%
Cobourg $ 3,558,414 $ 17,318,708 20.5%
Ottawa $ 398,028,353 $ 1,145,296,751 34.8%
Kawartha Lakes $ 24,003,021 $ 67,005,799 35.8%
Kingston $ 83,405,156 $ 147,819,669 56.4%
Brockville $ 14,223,227 $ 24,055,977 59.1%
Peterborough $ 47,570,031 $ 80,090,840 59.4% Eastern
Cornwall $ 40,906,150 $ 49,220,633 83.1% 46.0%
East Gwillimbury $ 2,341,638 $ 9,227,237 25.4%

Oshawa $ 23,900,452 $ 89,799,897 26.6%
Georgina $ 7,173,638 $ 24,207,343 29.6%
Toronto $ 1,113,812,984 $ 3,189,275,041 34.9%
Halton Hills $ 8,546,348 $ 22,266,679 38.4%
King $ 5,087,152 $ 11,625,477 43.8%
Oakville $ 47,200,653 $ 93,897,345 50.3%
Burlington $ 49,414,076 $ 86,715,250 57.0%
Pickering $ 20,148,226 $ 35,330,830 57.0%
Newmarket $ 17,751,588 $ 30,461,811 58.3%
Ajax $ 22,651,345 $ 35,662,244 63.5%
Whitby $ 40,510,863 $ 47,512,202 85.3%
Markham $ 97,458,370 $ 94,023,650 103.7%
Milton $ 22,702,551 $ 19,690,793 115.3%
Whitchurch-Stouffville $ 12,176,034 $ 10,152,167 119.9%
Brampton $ 257,055,049 $ 190,813,355 134.7%
Caledon $ 35,198,850 $ 23,483,003 149.9%
Clarington $ 52,222,145 $ 32,079,078 162.8%
Vaughan $ 178,673,388 $ 102,486,964 174.3%
Aurora $ 40,947,871 $ 22,084,678 185.4% GTA
Mississauga $ 582,227,296 $ 266,351,227 218.6% 93.4%
Pelham $ 1,556,922 $ 7,364,120 21.1%

Port Colborne $ 3,551,044 $ 10,443,932 34.0%
Niagara Falls $ 27,001,996 $ 58,754,965 46.0%
Fort Erie $ 6,479,991 $ 13,026,487 49.7%
Hamilton $ 327,501,600 $ 581,147,470 56.4%
Lincoln $ 6,638,546 $ 8,444,874 78.6%
Welland $ 20,753,644 $ 22,251,646 93.3%
St. Catharines $ 66,446,319 $ 66,233,483 100.3%
Grimsby $ 13,764,539 $ 10,609,056 129.7% Niagara/Hamilton
Thorold $ 22,036,065 $ 9,030,178 244.0% 85.1%
MunicipalFinancial
Indicators 67
Reserves as a % of Total Taxation (Excluding Water/Sewer cont’d)

Total 2006 Reserves
Reserves Taxation
Municipality and Sewer) Total Taxation Water/Sewer) Location Average
Timmins $ 14,049,029 $ 50,025,114 28.1%
North Bay $ 16,558,009 $ 58,203,560 28.4%
Sudbury $ 70,234,665 $ 164,244,155 42.8%
Sault Ste. Marie $ 42,369,001 $ 79,390,723 53.4%
Thunder Bay $ 81,053,945 $ 132,323,511 61.3% North
Parry Sound $ 9,699,273 $ 5,480,142 177.0% 65.2%
Orangeville $ 876,622 $ 17,172,667 5.1%

Barrie $ 46,894,238 $ 128,962,423 36.4%
Huntsville $ 3,873,416 $ 8,106,333 47.8%
Bracebridge $ 4,442,678 $ 7,456,146 59.6%
Wasaga Beach $ 8,929,852 $ 13,415,291 66.6% Simcoe/Musk./Duff.
Gravenhurst $ 9,335,913 $ 6,363,160 146.7% 60.4%
Amherstburg $ 1,983,871 $ 12,559,123 15.8%

St. Thomas $ 6,469,681 $ 33,872,732 19.1%
Windsor $ 68,820,858 $ 302,204,448 22.8%
Sarnia $ 12,980,486 $ 49,453,687 26.2%
Tillsonburg $ 3,206,272 $ 10,139,922 31.6%
Brantford $ 34,044,946 $ 102,884,625 33.1%
Guelph $ 47,534,812 $ 131,892,553 36.0%
London $ 149,186,781 $ 405,565,259 36.8%
Central Elgin $ 3,532,852 $ 8,712,119 40.6%
Chatham-Kent $ 42,466,142 $ 104,360,202 40.7%
Leamington $ 8,183,719 $ 18,539,830 44.1%
Kitchener $ 44,266,281 $ 82,858,138 53.4%
Waterloo $ 29,611,645 $ 47,853,549 61.9%
Stratford $ 21,382,090 $ 32,567,730 65.7%
Woodstock $ 19,631,836 $ 27,734,608 70.8%
Cambridge $ 52,039,300 $ 53,855,872 96.6%
Wilmot $ 5,733,922 $ 5,047,105 113.6%
Woolwich $ 6,644,230 $ 5,335,853 124.5%
Owen Sound $ 24,546,606 $ 17,294,980 141.9% Southwest
Wellesley $ 3,949,734 $ 2,610,428 151.3% 61.9%
Reserves offer liquidity which enhances the municipality’s flexibility in addressing operating
requirements and in permitting the municipality to temporarily fund capital projects internally, allowing
it time to access debt markets and take advantage of favourable conditions. The level of reserves
required will vary for a number of reasons including:
• Services provided by the municipality
• Age and condition of infrastructure, inventory of fleet and vehicles supporting municipal operations
• Level of expenditures
• Internal debt and reserve policies
• Targets, ranges established on a reserve by reserve basis
• Economic conditions and projections
MunicipalFinancial
Indicators 68
Debt Charges as a % of Total Expenditures
Debt service costs as a percentage of the total expenditures highlights the magnitude of
expenditures required to service past obligations, therefore not available for other services. Care
must be used in evaluating this indicator.
A high debt service ratio may indicate a municipality is taking on too much debt but it may also
indicate an aggressive approach to debt repayment to reduce interest costs. In addition,
municipalities are at different stages in addressing infrastructure deficits which may also impact the
debt charges as a % of total expenditures calculation.
Similarly, a low debt service ratio could indicate a municipality is strong financially and can
internally finance most capital projects. It may also indicate the municipality has deferred capital
projects and allowed infrastructure to deteriorate.
Municipal
MunicipalFinancial
Indicators 69
Debt Charges as a % of Total Expenditures
Total Long
Term Debt Total
Service Costs Expenditures 2002 % LTD 2003 % LTD of 2004 % LTD 2005 % LTD of 2006 % LTD of
(Principal and Less Unfunded of Total Total of Total Total Total
Municipality Interest) Liabilities Expenditures Expenditures Expenditures Expenditures Expenditures
Markham $ - $ 196,290,792 N/A 0.0% 0.0% 0.0% 0.0%
Mississauga $ - $ 446,120,480 0.1% 0.0% 0.0% 0.0% 0.0%
Whitchurch-Stouffville $ - $ 21,710,553 1.2% 0.4% 0.3% 0.0% 0.0%
Brampton $ 568 $ 317,444,144 0.9% 0.2% 0.0% 0.0%
Timmins $ 95,088 $ 127,146,527 N/A 0.2% 0.2% 0.1% 0.1%
Woolwich $ 52,441 $ 13,973,868 N/A N/A N/A 0.5% 0.4%
Cambridge $ 561,661 $ 105,246,310 1.3% 1.0% 0.6% 0.4% 0.5%
Vaughan $ 1,751,911 $ 227,900,448 0.4% 0.5% 0.2% 0.2% 0.8%
Barrie $ 2,446,217 $ 204,220,551 1.2% 0.9% 1.3% 1.9% 1.2%
Thorold $ 248,397 $ 20,677,138 3.6% 3.4% 10.3% 1.6% 1.2%
Clarington $ 614,156 $ 49,669,426 N/A 1.5% 1.8% 1.2% 1.2%
Sudbury $ 6,095,041 $ 486,214,727 0.6% 0.8% 0.9% 1.0% 1.3%
Cornwall $ 2,238,291 $ 151,548,848 3.6% 4.6% 2.2% 1.9% 1.5%
Niagara Falls $ 2,343,705 $ 125,154,056 1.3% 1.3% 1.4% 1.5% 1.9%
Parry Sound $ 492,926 $ 24,831,379 N/A N/A N/A N/A 2.0%
Stratford $ 1,716,003 $ 82,772,600 6.7% 1.7% 1.5% 1.3% 2.1%
Halton Hills $ 761,385 $ 35,083,481 2.9% 2.7% 2.6% 2.3% 2.2%
Kitchener $ 6,249,936 $ 282,199,013 2.5% 2.8% 1.7% 1.9% 2.2%
Woodstock $ 1,221,004 $ 50,440,799 N/A N/A N/A N/A 2.4%
Wellesley $ 136,319 $ 5,244,917 N/A N/A N/A 2.9% 2.6%
Milton $ 1,326,382 $ 50,385,379 1.9% 1.4% 0.9% 2.4% 2.6%
Sault Ste. Marie $ 6,422,379 $ 235,728,463 N/A 2.1% 2.6% 2.5% 2.7%
King $ 515,519 $ 17,420,345 3.4% 3.3% 3.2% 2.7% 3.0%
Oakville $ 4,602,162 $ 151,434,672 3.6% 3.5% 3.0% 3.5% 3.0%
Windsor $ 21,641,589 $ 689,590,310 N/A 6.3% 5.3% 3.8% 3.1%
Bracebridge $ 417,198 $ 12,888,811 N/A N/A N/A 1.0% 3.2%
Huntsville $ 498,853 $ 15,175,859 N/A N/A N/A 3.0% 3.3%
Hamilton $ 41,926,732 $ 1,224,678,057 3.6% 4.3% 4.1% 3.2% 3.4%
Bradford West Gwillimbury $ 925,007 $ 26,811,593 N/A N/A N/A N/A 3.5%
St. Thomas $ 3,160,409 $ 89,517,081 N/A 3.2% 2.3% 1.9% 3.5%
Ajax $ 2,146,045 $ 59,286,587 N/A 2.9% 2.9% 3.6% 3.6%
Whitby $ 2,889,240 $ 76,325,192 5.0% 5.0% 3.5% 2.8% 3.8%
Lincoln $ 589,178 $ 15,531,887 5.7% 4.7% 4.3% 3.9% 3.8%
Orangeville $ 1,250,598 $ 32,013,914 0.8% 4.7% 1.4% 1.3% 3.9%
Aurora $ 1,836,440 $ 46,333,541 N/A 0.0% N/A 4.0%
Burlington $ 5,861,685 $ 147,389,035 5.0% 4.1% 3.8% 4.4% 4.0%
Peterborough $ 8,660,372 $ 210,966,123 N/A 4.2% 5.2% 4.0% 4.1%
Guelph $ 11,170,272 $ 269,902,981 5.5% 5.0% 4.6% 4.7% 4.1%
Belleville $ 4,013,837 $ 96,598,671 N/A 9.5% 5.3% 4.9% 4.2%
Kingston $ 12,492,057 $ 291,987,117 4.4% 4.4% 5.1% 4.3% 4.3%
Wilmot $ 445,760 $ 10,414,090 N/A N/A N/A 4.3% 4.3%
Pickering $ 2,599,802 $ 59,019,442 2.1% 2.9% 3.0% 3.9% 4.4%
North Bay $ 6,609,845 $ 147,942,365 4.9% 4.8% 4.5% 4.7% 4.5%
Niagara-on-the-Lake $ 840,978 $ 18,673,872 2.4% 2.1% 3.6% 2.7% 4.5%
Grimsby $ 888,740 $ 19,550,526 0.0% 0.2% N/A 4.5% 4.5%
Brantford $ 10,646,368 $ 233,422,861 1.1% 0.8% 0.7% 0.8% 4.6%
Fort Erie $ 1,202,655 $ 25,828,486 4.5% 5.0% 3.9% 4.4% 4.7%
Central Elgin $ 714,475 $ 14,171,782 N/A N/A N/A 1.1% 5.0%
Kawartha Lakes $ 7,353,502 $ 141,900,802 N/A 6.3% 6.5% 5.8% 5.2%
Newmarket $ 3,556,557 $ 68,450,658 N/A 3.3% 3.8% 6.9% 5.2%
London $ 42,289,997 $ 793,819,006 4.7% 5.1% 5.6% 5.8% 5.3%
Toronto $ 460,749,737 $ 8,536,282,883 4.0% 3.7% 3.5% 4.2% 5.4%
Ottawa $ 120,239,307 $ 2,197,822,477 6.2% 5.9% 5.6% 5.6% 5.5%
East Gwillimbury $ 826,719 $ 14,744,335 7.9% 7.4% 6.3% 5.7% 5.6%
Pelham $ 659,809 $ 11,566,275 2.3% 2.1% 1.8% 5.5% 5.7%
Municipal
MunicipalFinancial
Indicators 70
Debt Charges as a % of Total Expenditures (cont’d)
Total Long
Term Debt Total
Service Costs Expenditures 2002 % LTD 2003 % LTD of 2004 % LTD 2005 % LTD of 2006 % LTD of
(Principal and Less Unfunded of Total Total of Total Total Total
Municipality Interest) Liabilities Expenditures Expenditures Expenditures Expenditures Expenditures
St. Catharines $ 7,926,633 $ 132,147,448 4.8% 5.7% 5.8% 6.1% 6.0%
Caledon $ 2,970,384 $ 49,508,196 N/A 35.2% 5.4% 5.2% 6.0%
Georgina $ 2,005,651 $ 33,081,863 5.1% 7.2% 6.8% 6.0% 6.1%
Cobourg $ 1,772,813 $ 28,700,664 N/A 3.1% N/A 6.3% 6.2%
Oshawa $ 7,184,522 $ 114,450,666 2.9% 4.2% 3.8% 4.5% 6.3%
Chatham-Kent $ 16,646,423 $ 259,378,376 1.8% 2.8% 2.6% 5.9% 6.4%
Owen Sound $ 2,415,890 $ 35,700,032 N/A N/A N/A N/A 6.8%
Gravenhurst $ 674,686 $ 9,770,011 N/A N/A N/A N/A 6.9%
Middlesex Centre $ 909,902 $ 12,958,947 N/A N/A N/A N/A 7.0%
Brockville $ 3,232,884 $ 43,375,866 N/A N/A N/A N/A 7.5%
Thunder Bay $ 25,205,422 $ 334,536,806 N/A 3.5% 4.2% 4.7% 7.5%
Port Colborne $ 1,355,541 $ 17,950,018 6.2% 0.0% 8.7% 7.6% 7.6%
Waterloo $ 7,996,194 $ 105,454,678 N/A 7.5% 7.2% 8.7% 7.6%
Welland $ 3,770,258 $ 42,453,614 5.6% 5.3% 5.3% 8.4% 8.9%
Amherstburg $ 2,208,678 $ 23,063,241 N/A N/A N/A 9.4% 9.6%
Leamington $ 4,647,396 $ 43,323,715 N/A 11.1% 7.3% 10.9% 10.7%
Sarnia $ 11,059,195 $ 92,604,611 N/A 11.9% 12.6% 12.5% 11.9%
Tillsonburg $ 2,031,172 $ 16,928,686 N/A N/A N/A N/A 12.0%
Wasaga Beach $ 3,116,282 $ 24,535,195 11.7% 11.9% 13.2% 14.2% 12.7%
Average 3.4% 4.0% 3.8% 3.9% 4.4%

Median 3.4% 3.3% 3.5% 3.8% 4.1%
Region Peel $ 21,318,000 $ 1,268,669,575 N/A 2.6% 2.3% 2.0% 1.7%

Region Durham $ 24,708,425 $ 803,901,651 N/A 2.4% 2.4% 3.0% 3.1%
Region Waterloo $ 19,907,352 $ 591,082,682 3.2% 3.1% 2.8% 3.2% 3.4%
Region Halton $ 22,528,159 $ 552,442,765 4.0% 4.7% 4.4% 4.6% 4.1%
Region Niagara $ 31,952,918 $ 748,465,022 4.2% 4.7% 4.6% 4.0% 4.3%
District Muskoka $ 6,847,654 $ 120,580,106 N/A N/A N/A 5.6% 5.7%
Region York $ 117,227,129 $ 1,165,822,562 N/A 2.1% 6.8% 8.5% 10.1%
Average 3.8% 3.3% 3.9% 4.4% 4.6%

Median 4.0% 2.9% 3.6% 4.0% 4.1%
Municipal
MunicipalFinancial
Indicators 71
Debt Charges as a % of Total Expenditures Excluding Water/Sewer

Total Long Term
Debt Service Total Expenditures Total Debt
Costs (Principal LESS Unfunded Charges as % of
& Interest - Liabilities LESS Operating Costs
Excluding Water & Sewer (Excluding
Municipality Water/Sewer) Expenditures Water/Sewer)
Fort Erie $ (2,000) $ 20,428,810 0.0%
Markham $ - $ 144,386,310 0.0%
Mississauga $ - $ 446,120,480 0.0%
Whitchurch-Stouffville $ - $ 24,576,796 0.0%
Brampton $ 568 $ 317,444,144 0.0%
Woolwich $ 7,599 $ 9,516,825 0.1%
Timmins $ 95,088 $ 114,639,786 0.1%
Belleville $ 136,610 $ 80,041,494 0.2%
Parry Sound $ 45,936 $ 21,403,086 0.2%
Bradford West Gwillimbury $ 89,794 $ 20,438,325 0.4%
Cambridge $ 512,001 $ 77,069,057 0.7%
Sudbury $ 4,163,574 $ 439,680,952 0.9%
Vaughan $ 1,633,501 $ 169,759,825 1.0%
Central Elgin $ 132,596 $ 11,592,123 1.1%
Clarington $ 614,156 $ 49,669,426 1.2%
Cornwall $ 1,732,138 $ 139,241,785 1.2%
Barrie $ 2,424,513 $ 175,207,767 1.4%
Thorold $ 193,997 $ 11,536,025 1.7%
Stratford $ 1,595,106 $ 75,328,405 2.1%
Wasaga Beach $ 389,422 $ 18,209,033 2.1%
King $ 354,171 $ 16,441,103 2.2%
Halton Hills $ 761,385 $ 35,083,481 2.2%
Niagara Falls $ 2,113,365 $ 88,639,685 2.4%
Wellesley $ 126,570 $ 5,244,917 2.4%
Woodstock $ 1,221,004 $ 50,440,799 2.4%
Milton $ 1,326,382 $ 50,385,379 2.6%
Kitchener $ 6,100,521 $ 231,707,603 2.6%
Sault Ste. Marie $ 6,155,266 $ 221,534,567 2.8%
Windsor $ 17,734,737 $ 623,739,094 2.8%
Oakville $ 4,602,162 $ 151,434,672 3.0%
Bracebridge $ 417,198 $ 12,888,811 3.2%
Huntsville $ 498,853 $ 15,175,859 3.3%
Chatham-Kent $ 7,930,180 $ 232,088,670 3.4%
Orangeville $ 870,226 $ 25,449,846 3.4%
Hamilton $ 38,501,577 $ 1,096,412,846 3.5%
St. Thomas $ 2,726,552 $ 76,474,794 3.6%
Ajax $ 2,146,045 $ 59,286,687 3.6%
Niagara-on-the-Lake $ 452,765 $ 12,433,642 3.6%
Georgina $ 1,036,356 $ 28,101,846 3.7%
Kawartha Lakes $ 4,835,778 $ 129,490,698 3.7%
Lincoln $ 457,253 $ 12,174,287 3.8%
Whitby $ 2,889,240 $ 76,325,192 3.8%
Kingston $ 10,284,573 $ 263,577,485 3.9%
Burlington $ 5,861,685 $ 147,389,035 4.0%
Peterborough $ 7,446,806 $ 185,140,244 4.0%
Municipal
MunicipalFinancial
Indicators 72
Debt Charges as a % of Total Expenditures Excluding Water/Sewer (cont’d)

Total Long Term
Debt Service Total Expenditures Total Debt
Costs (Principal LESS Unfunded Charges as % of
& Interest - Liabilities LESS Operating Costs
Excluding Water & Sewer (Excluding
Municipality Water/Sewer) Expenditures Water/Sewer)
Guelph $ 9,653,167 $ 238,725,446 4.0%
London $ 30,899,102 $ 711,136,887 4.3%
Pickering $ 2,599,802 $ 59,019,442 4.4%
North Bay $ 6,394,597 $ 131,723,831 4.9%
Aurora $ 1,836,440 $ 37,228,969 4.9%
Brantford $ 10,493,683 $ 210,085,633 5.0%
Wilmot $ 445,760 $ 8,426,806 5.3%
Ottawa $ 108,592,893 $ 2,043,032,587 5.3%
Thunder Bay $ 17,465,941 $ 307,241,731 5.7%
Leamington $ 1,390,048 $ 23,572,874 5.9%
Caledon $ 2,970,294 $ 49,508,196 6.0%
Toronto $ 458,647,713 $ 7,400,415,369 6.2%
Oshawa $ 7,184,522 $ 114,450,666 6.3%
St. Catharines $ 7,042,246 $ 108,197,306 6.5%
Owen Sound $ 1,880,443 $ 28,563,088 6.6%
Amherstburg $ 1,527,608 $ 23,063,241 6.6%
Newmarket $ 3,398,503 $ 50,234,316 6.8%
Gravenhurst $ 674,686 $ 9,770,011 6.9%
Port Colborne $ 1,113,369 $ 16,109,807 6.9%
East Gwillimbury $ 829,719 $ 11,700,901 7.1%
Grimsby $ 888,740 $ 11,963,112 7.4%
Cobourg $ 1,511,551 $ 20,297,904 7.4%
Pelham $ 659,809 $ 8,457,459 7.8%
Brockville $ 2,911,665 $ 36,634,228 7.9%
Sarnia $ 5,637,397 $ 68,173,027 8.3%
Welland $ 3,219,686 $ 36,133,093 8.9%
Waterloo $ 7,555,322 $ 80,134,343 9.4%
Tillsonburg $ 2,031,172 $ 16,928,686 12.0%
Average 3.8%
Median 3.6%
Region Halton $ 5,155,991 $ 430,920,193 1.2%

Region Durham $ 12,240,624 $ 659,030,591 1.9%
Region Peel $ 21,318,000 $ 1,075,980,278 2.0%
Region Waterloo $ 18,671,798 $ 540,361,671 3.5%
Region York $ 34,873,789 $ 979,191,532 3.6%
Region Niagara $ 30,485,360 $ 662,374,802 4.6%
Average 2.6%
Median 2.0%
Municipal
MunicipalFinancial
Indicators 73
Water Debt Charges as a % of Water Expenditures
Water Long Term Total Debt

Debt Service Charges as % of
Costs (Principal Total Water Operating Costs
Municipality & Interest) Expenditures Water
Aurora $ - $ 5,443,850 0.0%
Barrie $ - $ 15,753,757 0.0%
Brantford $ - $ 14,534,344 0.0%
Cobourg $ - $ 3,449,733 0.0%
Cornwall $ - $ 6,360,096 0.0%
East Gwillimbury $ - $ 2,224,914 0.0%
Grimsby $ - $ 3,617,487 0.0%
Guelph $ - $ 13,561,719 0.0%
Lincoln $ - $ 2,610,658 0.0%
Markham $ - $ 31,173,374 0.0%
Sault Ste. Marie $ - $ 9,305,353 0.0%
Thorold $ - $ 3,048,888 0.0%
Timmins $ - $ 8,271,679 0.0%
Wilmot $ - $ 1,070,073 0.0%
Kitchener $ 9,180 $ 24,505,628 0.0%
Toronto $ 410,615 $ 523,629,230 0.1%
Stratford $ 3,402 $ 3,189,072 0.1%
Vaughan $ 38,632 $ 30,948,172 0.1%
Cambridge $ 49,660 $ 15,711,711 0.3%
Ottawa $ 375,835 $ 70,662,354 0.5%
Hamilton $ 369,813 $ 64,640,677 0.6%
Niagara Falls $ 122,802 $ 17,163,764 0.7%
Newmarket $ 75,201 $ 9,675,332 0.8%
Kingston $ 116,580 $ 11,122,264 1.0%
Woolwich $ 44,842 $ 2,360,504 1.9%
North Bay $ 194,197 $ 9,582,696 2.0%
St. Catharines $ 373,204 $ 16,077,198 2.3%
Brockville $ 94,538 $ 3,459,493 2.7%
Waterloo $ 440,872 $ 11,880,029 3.7%
Sudbury $ 889,672 $ 23,679,637 3.8%
St. Thomas $ 336,891 $ 8,479,619 4.0%
Welland $ 171,172 $ 3,767,169 4.5%
King $ 36,094 $ 776,971 4.6%
Port Colborne $ 56,908 $ 1,178,376 4.8%
Peterborough $ 647,400 $ 12,751,815 5.1%
Orangeville $ 212,432 $ 3,446,000 6.2%
Owen Sound $ 340,268 $ 4,047,367 8.4%
Central Elgin $ 130,186 $ 1,338,981 9.7%
Kawartha Lakes $ 655,211 $ 6,162,393 10.6%
Amherstburg $ 302,146 $ 2,748,474 11.0%
Windsor $ 3,423,852 $ 29,240,468 11.7%
Municipal
MunicipalFinancial
Indicators 74
Water Debt Charges as a % of Water Expenditures (cont’d)
Water Long Term Total Debt

Debt Service Charges as % of
Costs (Principal Total Water Operating Costs
Municipality & Interest) Expenditures Water
Leamington $ 2,104,952 $ 13,564,578 15.5%
London $ 7,276,604 $ 45,378,067 16.0%
Belleville $ 1,716,727 $ 10,138,921 16.9%
Georgina $ 438,117 $ 2,441,576 17.9%
Wellesley $ 9,749 $ 44,746 21.8%
Sarnia $ 3,032,570 $ 13,562,699 22.4%
Fort Erie $ 823,749 $ 3,148,472 26.2%
Parry Sound $ 446,990 $ 1,660,871 26.9%
Thunder Bay $ 4,273,238 $ 13,691,503 31.2%
Chatham-Kent $ 6,187,772 $ 17,129,844 36.1%
Wasaga Beach $ 1,072,924 $ 2,719,746 39.4%
Average 7.1%
Median 2.2%
Region Peel $ - $ 92,389,782 0.0%

Region Niagara $ 821,619 $ 32,344,361 2.5%
Region Waterloo $ 1,235,554 $ 28,039,654 4.4%
Region Durham $ 5,544,071 $ 60,817,657 9.1%
Region Halton $ 11,624,730 $ 64,751,745 18.0%
Region York $ 41,014,899 $ 89,482,006 45.8%
Average 15.7%
Median 9.1%
Municipal
MunicipalFinancial
Indicators 75
Sanitary Sewer Debt Charges as a % of Sanitary Sewer Expenditures
Long Term Debt Total Debt

Service Costs Charges as % of
(Principal & Total Sewer Operating Costs
Municipality Interest Sewer) Expenditures Sewer
Aurora $ - $ 3,660,722 0.0%
Cambridge $ - $ 12,465,542 0.0%
East Gwillimbury $ - $ 818,520 0.0%
Grimsby $ - $ 3,969,927 0.0%
Markham $ - $ 20,731,108 0.0%
Timmins $ - $ 4,235,062 0.0%
Waterloo $ - $ 13,440,306 0.0%
Wilmot $ - $ 917,211 0.0%
Woolwich $ - $ 2,096,539 0.0%
Barrie $ 21,704 $ 13,259,027 0.2%
Toronto $ 1,691,409 $ 612,238,284 0.3%
Vaughan $ 79,778 $ 27,192,451 0.3%
North Bay $ 21,051 $ 6,635,838 0.3%
Kitchener $ 140,235 $ 25,985,782 0.5%
Niagara Falls $ 107,538 $ 19,350,607 0.6%
Thorold $ 54,400 $ 6,092,225 0.9%
Newmarket $ 84,853 $ 8,541,010 1.0%
Windsor $ 483,000 $ 36,610,748 1.3%
Brantford $ 152,685 $ 8,802,884 1.7%
St. Thomas $ 96,966 $ 4,562,668 2.1%
Stratford $ 117,495 $ 4,255,123 2.8%
Peterborough $ 566,166 $ 13,074,064 4.3%
Sudbury $ 1,041,795 $ 22,654,138 4.6%
Hamilton $ 3,055,342 $ 63,624,534 4.8%
Orangeville $ 167,940 $ 3,118,068 5.4%
Sault Ste. Marie $ 267,113 $ 4,888,543 5.5%
Owen Sound $ 195,179 $ 3,089,577 6.3%
St. Catharines $ 511,183 $ 7,872,944 6.5%
Brockville $ 226,681 $ 3,282,145 6.9%
Cornwall $ 506,153 $ 5,946,967 8.5%
Guelph $ 1,517,105 $ 17,615,816 8.6%
Cobourg $ 261,263 $ 2,953,027 8.8%
Amherstburg $ 378,924 $ 3,643,270 10.4%
London $ 4,114,291 $ 37,304,052 11.0%
Kingston $ 2,090,904 $ 17,287,368 12.1%
Ottawa $ 11,270,579 $ 84,127,536 13.4%
Welland $ 379,400 $ 2,553,352 14.9%
Municipal
MunicipalFinancial
Indicators 76
Sanitary Sewer Debt Charges as % of Sanitary Sewer Expenditures (cont’d)
Long Term Debt Total Debt

Service Costs Charges as % of
(Principal & Total Sewer Operating Costs
Municipality Interest Sewer) Expenditures Sewer
Fort Erie $ 378,906 $ 2,251,204 16.8%
Lincoln $ 131,925 $ 746,942 17.7%
Leamington $ 1,152,396 $ 6,186,263 18.6%
Georgina $ 531,178 $ 2,538,441 20.9%
Sarnia $ 2,389,226 $ 10,868,885 22.0%
Chatham-Kent $ 2,528,471 $ 10,159,862 24.9%
Thunder Bay $ 3,466,243 $ 13,603,572 25.5%
Port Colborne $ 185,264 $ 661,835 28.0%
Kawartha Lakes $ 1,862,513 $ 6,247,711 29.8%
Belleville $ 2,160,500 $ 6,418,256 33.7%
Central Elgin $ 451,693 $ 1,240,678 36.4%
Wasaga Beach $ 1,653,936 $ 3,534,416 46.8%
King $ 125,254 $ 202,271 61.9%
Average 10.9%
Median 5.9%
Region Peel $ - $ 100,319,535 0.0%

Region Niagara $ 645,939 $ 53,745,859 1.2%
Region Durham $ 6,923,730 $ 84,053,403 8.2%
Region Halton $ 5,747,438 $ 56,770,827 10.1%
Region York $ 41,338,441 $ 97,149,024 42.6%
Average 15.6%
Median 9.2%
Municipal
MunicipalFinancial
Indicators 77
Debt Charges as a % of Taxation
This information assists in assessing the demands that are placed on the financial resources of the
municipality. The following table provides a comparison of the 2003, 2004, 2005 and 2006 Long
Term Debt Charges (Principal and Interest) as a percentage of Total Taxation. This analysis
excludes long term debt charges associated with water and sewer operations.
Total Long Term

Debt Service
Costs (Principal 2003 Debt as a % 2004 Debt as a 2005 Debt as a 2006 Debt as a
& Interest - of Taxation % of Taxation % of Taxation % of Taxation
Excluding (Excluding (Excluding (Excluding (Excluding
Municipality Water/Sewer) Total Taxation Water/Sewer) Water/Sewer) Water/Sewer) Water/Sewer)
Fort Erie $ (2,000) $ 13,026,487 1.8% 0.0% 0.0% 0.0%
Markham $ - $ 94,023,650 0.0% 0.0% 0.0% 0.0%
Mississauga $ - $ 266,351,227 0.0% 0.0% 0.0% 0.0%
Whitchurch-Stouffville $ - $ 10,152,167 0.7% 0.6% 0.0% 0.0%
Brampton $ 568 $ 190,813,355 0.3% 0.0% 0.0% 0.0%
Woolwich $ 7,599 $ 5,335,853 N/A N/A 0.3% 0.1%
Timmins $ 95,088 $ 50,025,114 0.4% 0.6% 0.1% 0.2%
Belleville $ 136,610 $ 58,641,023 1.8% 1.6% 1.0% 0.2%
Bradford West Gwillimbury $ 89,794 $ 14,990,349 N/A N/A N/A 0.6%
Parry Sound $ 45,936 $ 5,480,142 N/A N/A N/A 0.8%
Cambridge $ 512,001 $ 53,855,872 1.4% 1.1% 1.1% 1.0%
Central Elgin $ 132,596 $ 8,712,119 N/A N/A 1.7% 1.5%
Vaughan $ 1,633,501 $ 102,486,964 1.0% 0.4% 0.5% 1.6%
Barrie $ 2,424,513 $ 128,962,423 1.2% 2.0% 2.8% 1.9%
Clarington $ 614,156 $ 32,079,078 2.5% 4.6% 2.0% 1.9%
Thorold $ 193,997 $ 9,030,178 2.3% 2.3% 2.2% 2.1%
Sudbury $ 4,163,574 $ 164,244,155 1.1% 1.2% 1.6% 2.5%
Wasaga Beach $ 389,422 $ 13,415,291 2.5% 1.9% 3.7% 2.9%
King $ 354,171 $ 11,625,477 3.4% 3.2% 3.1% 3.0%
Halton Hills $ 761,385 $ 22,266,679 4.4% 4.1% 3.8% 3.4%
Cornwall $ 1,732,138 $ 49,220,633 11.7% 5.3% 4.4% 3.5%
Niagara Falls $ 2,113,365 $ 58,754,965 2.0% 2.4% 2.5% 3.6%
Georgina $ 1,036,356 $ 24,207,343 6.2% 5.7% 4.9% 4.3%
Woodstock $ 1,221,004 $ 27,734,608 N/A N/A 4.4%
Wellesley $ 126,570 $ 2,610,428 N/A N/A 5.0% 4.8%
Stratford $ 1,595,106 $ 32,567,730 3.3% 3.2% 3.0% 4.9%
Oakville $ 4,602,162 $ 93,897,345 5.5% 4.1% 5.6% 4.9%
Middlesex Centre $ 332,764 $ 6,664,237 N/A N/A N/A 5.0%
Orangeville $ 870,226 $ 17,172,667 6.5% 0.0% 0.0% 5.1%
Lincoln $ 457,253 $ 8,444,874 6.8% 6.2% 5.6% 5.4%
Bracebridge $ 417,198 $ 7,456,146 N/A N/A 0.0% 5.6%
Windsor $ 17,734,737 $ 302,204,448 12.2% 9.9% 7.6% 5.9%
Ajax $ 2,146,045 $ 35,662,244 4.9% 4.6% 6.1% 6.0%
Whitby $ 2,889,240 $ 47,512,202 9.0% 5.9% 4.7% 6.1%
Huntsville $ 498,853 $ 8,106,333 N/A N/A 5.7% 6.2%
Hamilton $ 38,501,577 $ 581,147,470 8.2% 7.9% 6.1% 6.6%
Milton $ 1,326,382 $ 19,690,793 4.1% 2.4% 6.2% 6.7%
Burlington $ 5,861,685 $ 86,715,250 7.6% 6.3% 7.3% 6.8%
Kingston $ 10,284,573 $ 147,819,669 7.3% 8.3% 7.1% 7.0%
Niagara-on-the-Lake $ 452,765 $ 6,279,440 4.1% 10.2% 7.6% 7.2%
Kawartha Lakes $ 4,835,778 $ 67,005,799 8.7% 8.4% 7.5% 7.2%
Guelph $ 9,653,167 $ 131,892,553 6.6% 6.5% 7.3% 7.3%
Municipal
MunicipalFinancial
Indicators 78
Debt as a % of Taxation (cont’d)
Total Long Term

Debt Service
Costs (Principal 2003 Debt as a % 2004 Debt as a 2005 Debt as a 2006 Debt as a
& Interest - of Taxation % of Taxation % of Taxation % of Taxation
Excluding (Excluding (Excluding (Excluding (Excluding
Municipality Water/Sewer) Total Taxation Water/Sewer) Water/Sewer) Water/Sewer) Water/Sewer)
Pickering $ 2,599,802 $ 35,330,830 4.5% 4.7% 6.2% 7.4%
Kitchener $ 6,100,521 $ 82,858,138 6.1% 5.6% 6.4% 7.4%
Leamington $ 1,390,048 $ 18,539,830 9.4% 7.8% 7.6% 7.5%
Chatham-Kent $ 7,930,180 $ 104,360,202 3.0% 2.5% 6.5% 7.6%
London $ 30,899,102 $ 405,565,259 6.2% 7.3% 7.9% 7.6%
Sault Ste. Marie $ 6,155,266 $ 79,390,723 5.8% 6.8% 6.5% 7.8%
Oshawa $ 7,184,522 $ 89,799,897 6.1% 5.2% 6.3% 8.0%
St. Thomas $ 2,726,552 $ 33,872,732 4.6% 3.2% 3.5% 8.0%
Aurora $ 1,836,440 $ 22,084,678 0.0% 0.0% 0.0% 8.3%
Grimsby $ 888,740 $ 10,609,056 0.4% 1.8% 9.0% 8.4%
Cobourg $ 1,511,551 $ 17,318,708 3.8% N/A 8.7% 8.7%
Wilmot $ 445,760 $ 5,047,105 N/A N/A 9.5% 8.8%
Pelham $ 659,809 $ 7,364,120 3.0% 2.8% 8.4% 9.0%
East Gwillimbury $ 829,719 $ 9,227,237 11.0% 10.0% 9.5% 9.0%
Peterborough $ 7,446,806 $ 80,090,840 7.3% 9.4% 8.2% 9.3%
Ottawa $ 108,592,893 $ 1,145,296,751 10.1% 9.4% 9.1% 9.5%
Brantford $ 10,493,683 $ 102,884,625 1.6% 1.5% 1.6% 10.2%
Gravenhurst $ 674,686 $ 6,363,160 N/A N/A 0.0% 10.6%
St. Catharines $ 7,042,246 $ 66,233,483 8.6% 9.5% 10.7% 10.6%
Port Colborne $ 1,113,369 $ 10,443,932 7.9% 11.2% 11.0% 10.7%
Owen Sound $ 1,880,443 $ 17,294,980 N/A N/A N/A 10.9%
North Bay $ 6,394,597 $ 58,203,560 10.5% 10.5% 11.3% 11.0%
Newmarket $ 3,398,503 $ 30,461,811 7.3% 8.4% 14.8% 11.2%
Sarnia $ 5,637,397 $ 49,453,687 9.4% 10.5% 11.6% 11.4%
Brockville $ 2,911,665 $ 24,055,977 N/A N/A N/A 12.1%
Amherstburg $ 1,527,608 $ 12,559,123 N/A N/A 12.6% 12.2%
Caledon $ 2,970,294 $ 23,483,003 N/A 13.9% 12.6% 12.6%
Thunder Bay $ 17,465,941 $ 132,323,511 8.2% 9.4% 10.2% 13.2%
Toronto $ 458,647,713 $ 3,189,275,041 8.9% 8.6% 10.4% 14.4%
Welland $ 3,219,686 $ 22,251,646 6.6% 7.9% 13.0% 14.5%
Waterloo $ 7,555,322 $ 47,853,549 17.1% 15.3% 17.1% 15.8%
Tillsonburg $ 2,031,172 $ 10,139,922 N/A N/A N/A 20.0%
Average 5.2% 5.2% 5.6% 6.5%

Median 4.9% 4.7% 6.1% 6.7%
Region Halton $ 5,155,991 $ 277,504,957 2.4% 2.2% 1.9% 1.9%

District Muskoka $ 1,454,230 $ 64,144,033 N/A N/A 2.3% 2.3%
Region Durham $ 12,240,624 $ 407,770,592 2.0% 2.6% N/A 3.0%
Region Peel $ 21,318,000 $ 659,135,623 4.6% 4.2% 3.2% 3.2%
Region Waterloo $ 18,671,798 $ 319,780,861 4.7% 4.7% 5.8% 5.8%
Region York $ 34,873,789 $ 623,451,148 3.3% 3.5% 5.6% 5.6%
Region Niagara $ 30,485,360 $ 278,735,244 9.5% 10.3% 10.9% 10.9%
Average 4.4% 4.6% 5.0% 4.7%

Median 4.0% 3.8% 4.4% 3.2%
Municipal
MunicipalFinancial
Indicators 79
Debt To Reserve Ratio

This includes all reserves and all outstanding debt as reflected on Schedules 60 and 74 of
the 2006 FIRs.
2002 2003 2004 2005 2006

Debt to Debt to Debt to Debt to Debt to
Reserves Reserves Reserves Reserves Reserves
Municipality Ratio Ratio Ratio Ratio Ratio
Cambridge 0.1 0.0 0.0 0.0 0.0
Cornwall N/A N/A N/A 0.2 0.0
Markham N/A 0.0 0.0 0.0 0.0
Mississauga 0.0 0.0 0.0 0.0 0.0
Whitchurch-Stouffville 0.0 0.0 0.0 0.0 0.0
Brampton 0.0 0.0 0.0 0.2 0.0
Timmins N/A N/A N/A 0.1 0.0
Woolwich N/A N/A N/A 0.1 0.0
Thorold 0.1 0.1 0.0 0.0 0.1
Bradford West Gwillimbury N/A N/A N/A N/A 0.1
Barrie N/A N/A N/A 0.2 0.2
Vaughan 0.0 0.0 0.0 0.1 0.2
Lincoln 0.5 0.4 0.3 0.2 0.2
Wellesley N/A N/A N/A 0.2 0.2
King 0.3 0.2 0.2 0.2 0.2
Whitby 0.2 0.1 0.2 0.2 0.2
Milton 0.1 0.0 0.2 0.3 0.2
Oakville 0.3 0.3 0.3 0.2 0.2
East Gwillimbury 0.5 0.5 0.4 0.3 0.2
Grimsby N/A 0.0 N/A 0.3 0.3
Woodstock N/A N/A N/A N/A 0.3
Caledon N/A 0.3 0.7 0.2 0.3
Halton Hills 0.7 0.5 0.4 0.3 0.3
Ajax N/A 0.3 0.3 0.2 0.3
Brantford N/A N/A N/A 0.5 0.3
Clarington N/A 0.2 0.3 0.3 0.3
Pickering 0.4 0.3 0.4 0.3 0.3
Aurora N/A 0.0 N/A 0.4 0.3
Stratford N/A N/A N/A 0.5 0.4
Middlesex Centre N/A N/A N/A N/A 0.4
Owen Sound N/A N/A N/A N/A 0.4
Sudbury N/A N/A N/A 0.6 0.4
Niagara-on-the-Lake 0.1 0.4 0.3 0.6 0.5
Sault Ste. Marie N/A N/A N/A 0.8 0.5
Burlington 0.4 0.4 0.4 0.5 0.5
Wilmot N/A N/A N/A 0.3 0.6
Fort Erie 1.1 1.0 1.0 0.8 0.6
Niagara Falls 0.2 0.2 0.4 0.3 0.6
St. Catharines 0.8 1.0 1.3 0.6 0.7
Parry Sound N/A N/A N/A N/A 0.7
Kitchener 0.9 0.7 0.8 0.6 0.8
Wasaga Beach 0.7 0.7 1.0 1.2 0.8
MunicipalFinancial
Indicators 80
Debt To Reserve Ratio (cont’d)

2002 2003 2004 2005 2006
Debt to Debt to Debt to Debt to Debt to
Reserves Reserves Reserves Reserves Reserves
Municipality Ratio Ratio Ratio Ratio Ratio
Hamilton N/A N/A N/A 0.9 0.9
Kawartha Lakes N/A N/A N/A 0.8 0.9
Belleville N/A N/A N/A 1.0 0.9
Peterborough N/A N/A N/A 1.1 0.9
Kingston N/A N/A N/A 0.7 0.9
Welland 0.3 0.3 0.8 0.9 1.0
Huntsville N/A N/A N/A 0.7 1.1
Ottawa N/A N/A N/A 1.1 1.1
London N/A N/A N/A 1.6 1.2
Gravenhurst N/A N/A N/A 0.7 1.2
Pelham 0.3 0.3 1.0 2.1 1.2
Guelph N/A N/A N/A 1.2 1.3
St. Thomas N/A N/A N/A 0.7 1.3
Bracebridge N/A N/A N/A 0.5 1.4
Georgina 0.8 0.7 0.6 0.5 1.4
Central Elgin N/A N/A N/A 1.5 1.5
Amherstburg N/A N/A N/A 1.1 1.5
Leamington N/A 2.5 2.1 2.4 1.5
North Bay N/A N/A N/A 1.7 1.6
Brockville N/A N/A N/A N/A 1.7
Oshawa 1.1 0.9 1.1 1.8 1.7
Thunder Bay N/A N/A N/A 2.1 1.8
Toronto N/A N/A N/A 1.2 1.9
Waterloo N/A 5.3 2.4 2.2 1.9
Newmarket N/A 0.7 2.4 1.1 2.0
Orangeville 0.3 0.4 0.3 0.8 2.1
Port Colborne 1.3 2.7 2.6 2.2 2.2
Windsor N/A N/A N/A 2.1 2.3
Chatham-Kent N/A N/A N/A 4.2 3.2
Sarnia N/A 5.4 5.4 4.7 3.3
Tillsonburg N/A N/A N/A N/A 3.4
Cobourg N/A 3.4 N/A 4.5 3.6
Average 0.4 0.8 0.8 0.9 0.9

Median 0.3 0.3 0.4 0.6 0.6
Region Peel N/A N/A N/A N/A 0.3

Region Halton 0.5 0.4 0.4 0.3 0.3
Region Durham N/A 0.2 0.4 0.4 0.4
Region Waterloo 0.4 0.4 0.5 0.4 0.5
Region Niagara 0.9 0.9 0.7 0.7 0.8
Region York N/A 0.5 0.7 0.8 1.0
District Muskoka N/A N/A N/A 2.2 2.1
Average 0.6 0.5 0.5 0.8 0.8

Median 0.5 0.4 0.5 0.6 0.5
MunicipalFinancial
Indicators 81
Debt and Reserves Per Capita

2006 2006
Debt to Debt to
Debt Per Reserves Reserves Debt Per Reserves Reserves
Municipality Capita Per Capita Ratio Municipality Capita Per Capita Ratio
Cambridge $ - $ 652 0.0 Peterborough $ 802 $ 866 0.9
Cornwall $ - $ 954 0.0 Kingston $ 1,000 $ 1,062 0.9
Markham $ - $ 972 0.0 Welland $ 567 $ 596 1.0
Mississauga $ - $ 1,329 0.0 Huntsville $ 291 $ 272 1.1
Whitchurch-Stouffville $ - $ 1,569 0.0 Ottawa $ 1,041 $ 956 1.1
Brampton $ 0 $ 942 0.0 London $ 1,056 $ 908 1.2
Timmins $ 10 $ 380 0.0 Gravenhurst $ 1,051 $ 900 1.2
Woolwich $ 32 $ 676 0.0 Pelham $ 389 $ 319 1.2
Thorold $ 151 $ 1,576 0.1 Guelph $ 1,007 $ 794 1.3
Bradford West Gwillimbury $ 136 $ 996 0.1 St. Thomas $ 738 $ 582 1.3
Barrie $ 121 $ 808 0.2 Bracebridge $ 501 $ 358 1.4
Vaughan $ 239 $ 1,507 0.2 Georgina $ 476 $ 338 1.4
Lincoln $ 115 $ 645 0.2 Central Elgin $ 594 $ 409 1.5
Wellesley $ 92 $ 519 0.2 Amherstburg $ 684 $ 466 1.5
King $ 106 $ 515 0.2 Leamington $ 1,514 $ 1,001 1.5
Whitby $ 191 $ 899 0.2 North Bay $ 622 $ 392 1.6
Milton $ 196 $ 881 0.2 Brockville $ 1,247 $ 752 1.7
Oakville $ 153 $ 687 0.2 Oshawa $ 732 $ 422 1.7
East Gwillimbury $ 93 $ 376 0.2 Thunder Bay $ 2,016 $ 1,134 1.8
Grimsby $ 240 $ 954 0.3 Toronto $ 1,255 $ 678 1.9
Woodstock $ 161 $ 612 0.3 Waterloo $ 735 $ 391 1.9
Caledon $ 184 $ 669 0.3 Newmarket $ 676 $ 345 2.0
Halton Hills $ 110 $ 397 0.3 Orangeville $ 648 $ 309 2.1
Ajax $ 169 $ 603 0.3 Port Colborne $ 477 $ 220 2.2
Brantford $ 203 $ 720 0.3 Windsor $ 718 $ 314 2.3
Clarington $ 250 $ 861 0.3 Chatham-Kent $ 1,487 $ 463 3.2
Pickering $ 168 $ 553 0.3 Sarnia $ 1,013 $ 307 3.3
Aurora $ 330 $ 1,072 0.3 Tillsonburg $ 899 $ 264 3.4
Stratford $ 449 $ 1,096 0.4 Cobourg $ 1,307 $ 366 3.6
Middlesex Centre $ 299 $ 708 0.4
Owen Sound $ 549 $ 1,259 0.4 Average $ 510 $ 718 0.9
Sudbury $ 305 $ 681 0.4 Median $ 362 $ 666 0.6
Niagara-on-the-Lake $ 335 $ 734 0.5
Sault Ste. Marie $ 319 $ 609 0.5
Burlington $ 268 $ 502 0.5 Region Peel $ 332 $ 1,073 0.3
Wilmot $ 280 $ 504 0.6 Region Halton $ 379 $ 1,082 0.3
Fort Erie $ 219 $ 376 0.6 Region Durham $ 380 $ 1,071 0.4
Niagara Falls $ 396 $ 622 0.6 Region Waterloo $ 262 $ 582 0.5
St. Catharines $ 436 $ 625 0.7 Region Niagara $ 478 $ 582 0.8
Parry Sound $ 1,396 $ 1,884 0.7 Region York $ 1,157 $ 1,145 1.0
Kitchener $ 231 $ 280 0.8 District Muskoka $ 1,084 $ 509 2.1
Wasaga Beach $ 1,143 $ 1,379 0.8
Hamilton $ 728 $ 840 0.9 Average $ 582 $ 863 0.8
Kawartha Lakes $ 768 $ 879 0.9 Median $ 380 $ 1,071 0.5
Belleville $ 613 $ 663 0.9
MunicipalFinancial
Indicators 82
Water Debt to
Water Debt to Reserve Ratio Water Debt Water Reserves
Municipality Water Reserves Outstanding Ratio
Cornwall $ 191,402 $ - 0.0
East Gwillimbury $ 932,944 $ - 0.0
Markham $ 7,719,288 $ - 0.0
Whitchurch-Stouffville $ 400,809 $ - 0.0
Aurora $ 1,839,330 $ - 0.0
Pelham $ 566,821 $ - 0.0
Lincoln $ 1,075,971 $ - 0.0
Grimsby $ 1,872,535 $ - 0.0
Thorold $ 1,190,313 $ - 0.0
Brantford $ 11,567,301 $ - 0.0
Guelph $ 9,164,674 $ - 0.0
Cambridge $ 951,418 $ - 0.0
Wellesley $ 453,600 $ - 0.0
Region Waterloo $ 8,257,804 $ - 0.0
Region Peel $ 110,607,618 $ - 0.0
Toronto $ 144,888,234 $ 528,538 0.0
Region Niagara $ 54,347,859 $ 789,038 0.0
Barrie $ 15,777,204 $ 627,846 0.0
Sudbury $ 9,563,666 $ 721,610 0.1
Stratford $ 438,445 $ 38,441 0.1
King $ 2,923,669 $ 280,000 0.1
Vaughan $ 14,066,430 $ 1,712,000 0.1
Hamilton $ 7,665,292 $ 1,886,269 0.2
North Bay $ 1,307,655 $ 324,536 0.2
Kingston $ 14,706,893 $ 5,229,108 0.4
St. Catharines $ 6,344,610 $ 2,466,705 0.4
London $ 47,818,511 $ 19,888,911 0.4
Newmarket $ 631,172 $ 394,829 0.6
Amherstburg $ 4,203,520 $ 2,694,954 0.6
Bradford West Gwillimbury $ 1,736,295 $ 1,271,795 0.7
Niagara Falls $ 821,763 $ 610,536 0.7
Region Durham $ 29,932,953 $ 23,087,000 0.8
Middlesex Centre $ 643,949 $ 588,256 0.9
Niagara-on-the-Lake $ 8,900 $ 10,169 1.1
St. Thomas $ 2,127,533 $ 2,455,065 1.2
Peterborough $ 1,672,718 $ 2,225,357 1.3
Leamington $ 11,986,657 $ 16,410,920 1.4
Woolwich $ 454,188 $ 630,689 1.4
Ottawa $ 16,578,312 $ 25,329,317 1.5
Wilmot $ 1,164,208 $ 2,000,000 1.7
Region Halton $ 30,708,464 $ 95,090,176 3.1
Kawartha Lakes $ 3,096,923 $ 15,202,233 4.9
Wasaga Beach $ 1,000,751 $ 5,397,060 5.4
Sarnia $ 3,535,428 $ 20,513,399 5.8
Central Elgin $ 225,086 $ 1,485,071 6.6
Orangeville $ 142,721 $ 1,033,288 7.2
Georgina $ 785,885 $ 6,400,000 8.1
Parry Sound $ 677,085 $ 5,670,000 8.4
Owen Sound $ 212,219 $ 1,822,769 8.6
Region York $ 37,141,061 $ 348,955,419 9.4
Fort Erie $ 338,633 $ 3,721,507 11.0
Chatham-Kent $ 2,647,542 $ 55,320,158 20.9
Thunder Bay $ 1,523,515 $ 39,993,394 26.3
Belleville $ 562,191 $ 14,775,000 26.3
District Muskoka $ 224,819 $ 24,640,436 109.6
Kitchener $ - $ 8,660
Port Colborne $ - $ 270,127
Brockville $ - $ 676,396
Welland $ - $ 2,719,458
Waterloo $ - $ 2,951,332
Windsor $ - $ 28,515,958
Average 5.0
MunicipalFinancial
Indicators 83
Sanitary Sewer Sewer Debt to

Sewer Debt to Reserve Ratio Debt Sewer Reserves
Municipality Sewer Reserves Outstanding Ratio
Aurora $ 1,916,855 $ - 0.0
Brantford $ 1,676,542 $ - 0.0
Cambridge $ 2,472,521 $ - 0.0
East Gwillimbury $ 896,795 $ - 0.0
Grimsby $ 2,607,176 $ - 0.0
Pelham $ 523,725 $ - 0.0
Region Niagara $ 38,348,943 $ 759,312 0.0
Region Peel $ 190,721,089 $ - 0.0
Region Waterloo $ 41,196,976 $ - 0.0
Thorold $ 4,805,878 $ - 0.0
Toronto $ 27,200,729 $ 91,534 0.0
Whitchurch-Stouffville $ 219,576 $ - 0.0
Wilmot $ 438,841 $ - 0.0
Woolwich $ 2,586,402 $ - 0.0
St. Thomas $ 1,984,572 $ 112,456 0.1
Sudbury $ 10,329,612 $ 844,949 0.1
Hamilton $ 43,504,753 $ 5,280,464 0.1
Guelph $ 15,118,846 $ 3,401,467 0.2
Sault Ste. Marie $ 1,110,142 $ 257,935 0.2
North Bay $ 220,792 $ 56,055 0.3
Lincoln $ 2,359,327 $ 620,460 0.3
Vaughan $ 5,583,206 $ 1,497,000 0.3
Stratford $ 4,952,965 $ 1,328,027 0.3
Newmarket $ 1,523,483 $ 457,171 0.3
Niagara Falls $ 1,165,097 $ 536,831 0.5
Peterborough $ 2,028,956 $ 1,376,924 0.7
King $ 452,665 $ 367,840 0.8
Owen Sound $ 1,187,775 $ 1,132,806 1.0
Kingston $ 15,199,327 $ 16,329,015 1.1
St. Catharines $ 3,482,600 $ 3,767,511 1.1
Belleville $ 11,760,910 $ 13,140,000 1.1
Thunder Bay $ 36,322,548 $ 44,407,296 1.2
Region Halton $ 31,372,630 $ 39,616,573 1.3
Region Durham $ 48,394,525 $ 66,661,000 1.4
Kawartha Lakes $ 2,621,651 $ 3,655,939 1.4
Welland $ 1,284,398 $ 2,013,951 1.6
Bradford West Gwillimbury $ 1,001,385 $ 1,653,560 1.7
London $ 31,028,030 $ 61,637,694 2.0
Niagara-on-the-Lake $ 1,120,943 $ 2,236,637 2.0
Fort Erie $ 1,095,837 $ 2,840,792 2.6
Middlesex Centre $ 851,037 $ 2,740,096 3.2
Georgina $ 2,402,632 $ 9,930,716 4.1
Parry Sound $ 359,035 $ 2,000,000 5.6
Leamington $ 2,213,896 $ 12,450,821 5.6
Orangeville $ 131,456 $ 764,621 5.8
Wasaga Beach $ 1,180,886 $ 9,324,874 7.9
District Muskoka $ 2,098,575 $ 21,198,572 10.1
Chatham-Kent $ 2,453,461 $ 29,360,124 12.0
Central Elgin $ 118,393 $ 5,557,900 46.9
Region York $ 6,939,673 $ 337,706,146 48.7
Cornwall $ 1,195,508 $ 64,130,966 53.6
Windsor $ (2,276,289) $ -
Cobourg $ (228,915) $ 1,809,044
Port Colborne $ - $ 248,348
Kitchener $ - $ 520,060
Barrie $ (3,033,714) $ 867,576
Brockville $ - $ 1,345,185
Amherstburg $ - $ 3,802,508
Sarnia $ 3,227 $ 19,223,868
Ottawa $ - $ 24,459,282
Richmond Hill N/A N/A N/A
Wainfleet N/A N/A N/A
West Lincoln N/A N/A N/A
Average 4.4
MunicipalFinancial
Indicators 84
Debt Outstanding & Unfinanced Capital/ 100,000 of Unweighted Assessment
This indicates the level of total outstanding long term debt as a percentage of a municipality’s ability
to pay. This indicator is calculated by dividing long term commitments by unweighted assessment.
Debt Outstanding
Debt Outstanding (Principal) +
(Principal) Per Unfinanced Capital
100,000 of Per 100,000 of
Debt Outstanding Unfinanced Unweighted Unweighted Unweighted
Municipality (Principal Only) Capital Assessment Assessment Assessment
Cambridge $ - $ - $ 9,810,354,470 $ - $ -
Cornwall $ - $ - $ 2,193,385,554 $ - $ -
Markham $ - $ - $ 35,810,297,795 $ - $ -
Mississauga $ - $ - $ 81,668,770,094 $ - $ -
Whitchurch-Stouffville $ - $ - $ 4,214,826,445 $ - $ -
Brampton $ 4,807 $ - $ 42,565,404,139 $ 0 $ 0
East Gwillimbury $ 1,953,646 $ 427,986 $ 2,744,614,755 $ 71 $ 87
Halton Hills $ 6,064,098 $ - $ 6,433,498,955 $ 94 $ 94
Woolwich $ 630,689 $ 1,445,642 $ 2,175,226,876 $ 29 $ 95
Oakville $ 25,409,252 $ - $ 26,145,894,729 $ 97 $ 97
Wellesley $ 903,864 $ 231,533 $ 931,480,403 $ 97 $ 122
Lincoln $ 2,491,743 $ 28,876 $ 1,977,064,605 $ 126 $ 127
Caledon $ 10,513,529 $ - $ 8,239,637,414 $ 128 $ 128
Barrie $ 15,589,814 $ - $ 11,353,579,210 $ 137 $ 137
Pickering $ 14,742,049 $ - $ 9,797,163,309 $ 150 $ 150
Milton $ 12,527,328 $ - $ 7,423,898,036 $ 169 $ 169
Vaughan $ 57,007,359 $ 25,900,863 $ 39,478,524,546 $ 144 $ 210
Burlington $ 44,018,679 $ - $ 20,635,734,327 $ 213 $ 213
Whitby $ 21,229,739 $ 2,915,672 $ 11,261,036,899 $ 189 $ 214
Woodstock $ 5,702,980 $ - $ 2,369,549,640 $ 241 $ 241
Ajax $ 15,211,505 $ 6,611,101 $ 8,902,288,824 $ 171 $ 245
Aurora $ 15,723,531 $ - $ 6,250,077,220 $ 252 $ 252
Fort Erie $ 6,562,299 $ - $ 2,546,665,150 $ 258 $ 258
Huntsville $ 5,314,094 $ 1,247,040 $ 2,503,445,566 $ 212 $ 262
Grimsby $ 5,740,214 $ - $ 2,186,802,300 $ 262 $ 262
Wilmot $ 4,778,897 $ - $ 1,747,126,884 $ 274 $ 274
Clarington $ 19,421,640 $ - $ 6,988,860,344 $ 278 $ 278
Brantford $ 18,311,936 $ - $ 6,136,275,960 $ 298 $ 298
Kitchener $ 47,229,630 $ - $ 15,359,152,185 $ 308 $ 308
King $ 2,065,521 $ 10,643,552 $ 3,526,409,988 $ 59 $ 360
Thorold $ 2,749,697 $ 2,293,455 $ 1,348,064,365 $ 204 $ 374
Middlesex Centre $ 4,656,849 $ 2,869,551 $ 1,986,542,340 $ 234 $ 379
Bracebridge $ 7,847,752 $ - $ 1,987,055,040 $ 395 $ 395
Niagara-on-the-Lake $ 4,889,032 $ 4,903,302 $ 2,458,344,590 $ 199 $ 398
Georgina $ 20,173,374 $ - $ 4,097,932,750 $ 492 $ 492
Pelham $ 6,290,612 $ 2,184,795 $ 1,522,313,615 $ 413 $ 557
Timmins $ 422,719 $ 10,985,527 $ 1,997,906,045 $ 21 $ 571
Sudbury $ 48,117,671 $ - $ 8,166,082,664 $ 589 $ 589
St. Catharines $ 57,611,594 $ - $ 9,737,599,978 $ 592 $ 592
Niagara Falls $ 32,557,649 $ 8,140,548 $ 6,838,048,745 $ 476 $ 595
Newmarket $ 50,227,080 $ - $ 8,395,524,405 $ 598 $ 598
Gravenhurst $ 11,610,121 $ 2,057,552 $ 2,150,972,465 $ 540 $ 635
Waterloo $ 71,610,212 $ - $ 9,547,208,474 $ 750 $ 750
Kawartha Lakes $ 57,244,423 $ 1,324,804 $ 7,611,115,682 $ 752 $ 770
Port Colborne $ 8,871,438 $ 937,426 $ 1,263,574,324 $ 702 $ 776
MunicipalFinancial
Indicators 85
Debt Outstanding & Unfinanced Capital/ 100,000 of Unweighted Assessment

(cont’d)
Debt Outstanding
Debt Outstanding (Principal) +
(Principal) Per Unfinanced Capital
100,000 of Per 100,000 of
Debt Outstanding Unfinanced Unweighted Unweighted Unweighted
Municipality (Principal Only) Capital Assessment Assessment Assessment
Wasaga Beach $ 17,181,308 $ - $ 2,192,616,495 $ 784 $ 784
Amherstburg $ 14,880,813 $ 1,310,945 $ 1,830,740,535 $ 813 $ 884
Belleville $ 29,924,711 $ - $ 3,280,254,565 $ 912 $ 912
Oshawa $ 103,680,335 $ 1,744,029 $ 11,441,136,295 $ 906 $ 921
Hamilton $ 367,302,779 $ - $ 38,688,748,593 $ 949 $ 949
Ottawa $ 845,287,636 $ - $ 86,870,830,250 $ 973 $ 973
Stratford $ 13,686,775 $ 9,900,463 $ 2,413,662,245 $ 567 $ 977
Welland $ 28,536,774 $ - $ 2,917,214,740 $ 978 $ 978
North Bay $ 33,563,845 $ - $ 3,264,678,396 $ 1,028 $ 1,028
Central Elgin $ 7,558,900 $ 4,579,778 $ 1,175,695,995 $ 643 $ 1,032
Toronto $ 3,142,290,500 $ 193,683,150 $ 317,002,259,990 $ 991 $ 1,052
Peterborough $ 60,040,661 $ - $ 5,544,961,820 $ 1,083 $ 1,083
Sault Ste. Marie $ 23,908,472 $ 14,874,877 $ 3,501,631,640 $ 683 $ 1,108
Guelph $ 115,729,889 $ - $ 10,255,853,471 $ 1,128 $ 1,128
Windsor $ 155,461,753 $ 30,252,083 $ 15,686,608,864 $ 991 $ 1,184
Bradford West Gwillimbury $ 3,259,347 $ 25,705,109 $ 2,417,136,020 $ 135 $ 1,198
Kingston $ 117,164,393 $ - $ 9,528,065,854 $ 1,230 $ 1,230
Orangeville $ 17,442,186 $ 10,484,284 $ 2,219,881,635 $ 786 $ 1,258
Owen Sound $ 11,936,037 $ 6,090,922 $ 1,409,647,875 $ 847 $ 1,279
St. Thomas $ 26,634,769 $ - $ 2,082,199,990 $ 1,279 $ 1,279
Tillsonburg $ 13,326,364 $ 2,160,220 $ 1,072,201,867 $ 1,243 $ 1,444
Sarnia $ 72,344,780 $ 1,675,828 $ 4,871,653,695 $ 1,485 $ 1,519
Parry Sound $ 8,122,484 $ 781,296 $ 477,740,730 $ 1,700 $ 1,864
Brockville $ 27,387,959 $ - $ 1,463,527,420 $ 1,871 $ 1,871
London $ 372,065,188 $ 125,615,811 $ 25,941,858,974 $ 1,434 $ 1,918
Leamington $ 43,646,618 $ 986,343 $ 2,210,030,945 $ 1,975 $ 2,020
Cobourg $ 23,794,550 $ 8,583,748 $ 1,484,386,615 $ 1,603 $ 2,181
Chatham-Kent $ 160,813,543 $ 33,870,086 $ 7,879,901,388 $ 2,041 $ 2,471
Thunder Bay $ 219,994,163 $ - $ 6,331,861,920 $ 3,474 $ 3,474
Average $ 618 $ 721

Median $ 445 $ 580
Region Halton 170,112,866 $ 60,639,026,047 $ 281 $ 281

Region Peel 384,984,000 $ 132,473,811,647 $ 291 $ 291
Region Waterloo 125,193,282 $ 1,064,862 $ 34,451,514,857 $ 363 $ 366
Region Niagara 204,418,063 $ 34,429,165,559 $ 594 $ 594
District Muskoka 62,379,154 $ 40,040,595 $ 16,510,452,801 $ 378 $ 620
Region York 1,032,465,725 $ 127,903,064,931 $ 807 $ 807
Region Durham 213,505,732 N/A N/A N/A
Average $ 452 $ 493

Median $ 371 $ 480
MunicipalFinancial
Indicators 86
Financial Position
A municipality’s financial position is defined as the total fund balances including equity in business
government enterprises less the amount to be recovered in future years associated with long term
liabilities. A comparison was made of each municipality’s overall financial position (assets less
liabilities) over time. This is calculated as follows:
♦ Accumulated net revenue or deficit of Municipal
the operating fund—this is the current Municipal Position Per
year’s operating surplus or deficit Municipality Position Capita
Windsor $ (253,491,579) $ (1,171)
♦ Plus the capital fund position—this is Amherstburg $ (22,559,321) $ (1,037)
the surplus or deficit in the capital fund Chatham-Kent $ (109,506,370) $ (1,012)
♦ Plus the reserves and discretionary Toronto $ (2,056,757,800) $ (822)
Orangeville $ (20,873,253) $ (775)
reserve funds—this does not include Leamington $ (21,009,626) $ (729)
obligatory reserve funds such as DCs Brockville $ (15,065,227) $ (686)
and park dedication which must be Oshawa $ (92,874,475) $ (656)
used for specific purposes Thunder Bay $ (69,429,709) $ (636)
Bradford West Gwillimbury $ (14,097,878) $ (586)
♦ Plus equity in business enterprises—
Sarnia $ (38,032,170) $ (533)
this is the municipality’s share in hydro Kawartha Lakes $ (37,422,734) $ (502)
operations. Ottawa $ (335,304,240) $ (413)
♦ Less long term liabilities—this is the Tillsonburg $ (6,102,493) $ (412)
Stratford $ (12,473,459) $ (409)
debt outstanding
Gravenhurst $ (4,263,455) $ (386)
♦ Less post employment benefits—this Central Elgin $ (4,131,629) $ (325)
includes accumulated sick leave, King $ (6,303,614) $ (323)
vacation pay and WSIB claims London $ (109,250,626) $ (310)
Georgina $ (10,990,293) $ (260)
Timmins $ (10,389,405) $ (242)
Port Colborne $ (3,852,057) $ (207)
Pelham $ (1,414,237) $ (88)
Kingston $ (7,235,372) $ (62)
Middlesex Centre $ (779,842) $ (50)
Owen Sound $ 1,093,616 $ 50
East Gwillimbury $ 2,114,468 $ 100
Belleville $ 6,683,145 $ 137
Huntsville $ 2,978,277 $ 163
Whitby $ 19,049,794 $ 171
Guelph $ 21,676,916 $ 189
Fort Erie $ 6,648,673 $ 222
Hamilton $ 145,612,426 $ 289
Waterloo $ 28,763,205 $ 295
Newmarket $ 23,312,657 $ 314
Cobourg $ 5,836,444 $ 321
St. Thomas $ 15,000,527 $ 415
Welland $ 21,584,592 $ 429
Niagara Falls $ 37,401,930 $ 455
Ajax $ 44,224,733 $ 490
Whitchurch-Stouffville $ 12,218,894 $ 501
Clarington $ 39,787,065 $ 511
Sault Ste. Marie $ 38,528,101 $ 514
North Bay $ 28,902,585 $ 536
Wasaga Beach $ 8,669,718 $ 577
St. Catharines $ 77,046,102 $ 584
MunicipalFinancial
Indicators 87
Financial Position (Cont’d)
Municipal
Municipal Position Per
Municipality Position Capita
Bracebridge $ 9,199,942 $ 588
Caledon $ 38,609,612 $ 677
Sudbury $ 111,133,482 $ 704
Lincoln $ 15,423,225 $ 710
Peterborough $ 53,796,124 $ 718
Cambridge $ 91,982,884 $ 764
Pickering $ 70,617,044 $ 804
Burlington $ 132,977,680 $ 809
Niagara-on-the-Lake $ 11,952,254 $ 819
Halton Hills $ 50,890,211 $ 920
Kitchener $ 193,550,836 $ 946
Cornwall $ 44,354,359 $ 965
Milton $ 61,895,394 $ 967
Thorold $ 18,639,133 $ 1,023
Wellesley $ 10,144,465 $ 1,036
Oakville $ 178,659,984 $ 1,079
Aurora $ 51,532,796 $ 1,082
Brampton $ 469,801,759 $ 1,083
Barrie $ 139,117,714 $ 1,083
Wilmot $ 18,737,315 $ 1,096
Grimsby $ 26,571,605 $ 1,110
Mississauga $ 759,405,917 $ 1,136
Brantford $ 103,055,076 $ 1,143
Woodstock $ 40,856,343 $ 1,152
Markham $ 304,463,224 $ 1,164
Vaughan $ 318,285,552 $ 1,332
Woolwich $ 29,222,563 $ 1,487
Parry Sound $ 9,571,071 $ 1,645
Average $ 306
District Muskoka $ (80,704,076) $ (1,402)

York Region $ (624,149,887) $ (699)
Waterloo Region $ (43,219,613) $ (90)
Niagara Region $ (22,593,012) $ (53)
Durham Region $ 212,853,964 $ 379
Peel Region $ 686,287,129 $ 592
Halton Region $ 373,206,400 $ 831
Average $ (63)
MunicipalFinancial
Indicators 88
Taxes Receivable as a % of Tax Levies

The following chart reflects the total uncollected property taxes as a percentage of total tax levy.
Every year, a percentage of property owners is unable to pay property taxes. If this percentage
increases over time, it may indicate an overall decline in the municipality’s economic health.
Additionally, as uncollected property taxes rise, liquidity decreases. If the percentage of uncollected
property taxes increases, the municipality should try to identify the causes and devise action
strategies. A municipality should assess their internal collection procedures to reduce uncollected
property taxes. Further investigation should also be conducted to classify the uncollected property
taxes (residential, commercial and industrial). If uncollected property taxes are rising, further
investigation is needed to try to identify the causes (why is it happening?), assess the significance
and devise action strategies (what can be done?)
2005 % 2006 % 2005 % 2006 %
Receivables Receivables Receivables Receivables
of Taxes of Taxes of Taxes of Taxes
Municipality Levied Levied Location Average Municipality Levied Levied Location Average
Peterborough 3.6% 2.9% North Bay 3.3% 2.8%
Cornwall 3.9% 3.3% Sudbury 4.8% 4.1%
Ottawa 3.7% 3.4% Sault Ste. Marie 5.0% 5.6%
Thunder Bay 9.4% 7.8% North
Brockville N/A 3.7%
Timmins 10.1% 11.4% 6.3%
Kingston 4.4% 4.4%
Belleville 5.5% 4.4%
Gravenhurst 2.3% 2.5%
Kawartha Lakes 7.2% 6.6% Eastern Orangeville 4.7% 5.1%
Cobourg 9.1% 9.0% 4.7% Barrie 5.1% 5.8%
Bradford West Gwillimbury N/A 5.9%
Oshawa 2.4% 2.1% Parry Sound N/A 8.1%
Burlington 3.3% 3.5% Huntsville 9.7% 9.8%
Ajax 4.0% 3.9% Wasaga Beach 10.3% 11.6% Simcoe/Musk.Duff.
Toronto 5.1% 4.4% Bracebridge 13.6% 12.5% 7.7%
Newmarket 4.3% 4.7%
Halton Hills 5.3% 4.7% London 2.1% 1.8%
Milton 5.6% 5.0% Guelph 2.0% 2.5%
Oakville 5.0% 5.1% Waterloo 2.3% 3.2%
Mississauga 4.7% 5.1% Brantford 3.9% 3.3%
Whitchurch Stouffville 6.0% 5.5% St. Thomas 4.2% 3.3%
Whitby 5.8% 5.8% Wellesley 5.7% 3.7%
Vaughan 6.7% 6.4% Tillsonburg N/A 3.8%
Georgina 7.3% 6.6% Woolwich 3.5% 3.8%
Stratford 4.3% 4.1%
Markham 8.0% 7.1%
Woodstock N/A 4.3%
Brampton 9.3% 7.3%
Cambridge 4.5% 4.3%
Aurora 9.1% 7.5%
Wilmot 3.8% 4.5%
Clarington 7.3% 7.6% Leamington 6.0% 5.3%
Pickering 7.0% 7.6% Chatham-Kent 6.0% 5.3%
East Gwillimbury 11.6% 8.6% Middlesex Centre N/A 5.5%
Caledon 7.0% 8.7% GTA Sarnia 4.5% 5.9%
King 10.3% 10.5% 6.1% Kitchener 6.5% 6.2%
Owen Sound N/A 6.5%
Fort Erie 6.5% 7.3% Windsor 7.5% 7.4%
St. Catharines 4.5% 4.3% Amherstburg 10.5% 8.1% Southwest
Pelham 5.4% 5.1% Central Elgin 8.6% 8.8% 4.8%
Thorold 3.9% 6.3%
Grimsby 7.3% 6.6% Total Average 6.7% 6.0%
Hamilton 8.0% 7.1%
Port Colborne 10.3% 7.4%
Niagara-on-the-Lake 7.1% 8.7%
Niagara Falls 9.3% 9.0%
Welland 23.1% 9.5% Niagara/Hamilton
Lincoln 11.5% 11.4% 7.5%
MunicipalFinancial
Indicators 89
Revenue and Expenditure Analysis &

MPMPs
Revenue & Expenditure Analysis & MPMP 90

Revenue&&Expenditure
Expenditure Changes in per capita expenditures reflect changes in
Revenue expenditures relative to population. Increasing per capita
Analysis & MPMPs
Analysis & MPMPs expenditures can indicate that the cost of providing services is
outstripping the community’s ability to pay, especially if spending
is increasing faster than the resident’s collective personal income.
If the increase in spending is greater than can be accounted for by inflation or the addition of new
services, it may indicate declining productivity. This section also includes, where appropriate,
calculations of the revenue recovery for various services. Staffing levels have also been included in
select schedules. Note: the MPMPs are calculated using GROSS expenditures per capita.
The Municipal Performance Measurement Program (MPMP) is an initiative designed to provide

taxpayers with useful information on service delivery and municipalities with tools to improve those
services over time. This section of the report includes the following information .
• Protection Services
• Fire—Staffing Revenues, Expenditures, Net Expend. Per Capita, MPMP, population
range
• Police—Staffing Revenues, Expenditures, Net Expend. Per Capita, MPMP,
population range
• POA—Revenues, Expenditures, Net Expend. Per Capita, pop. Range
• Transportation Services
• Roads—# of kms, Net Expenditures and Net Expend. Per Capita, MPMP, by location
• Winter—# of kms, Net Expenditures and Net Expend. Per Capita, MPMP, by location
• Transit—Revenues, Expenditures, Revenues as % of Exp., Net Expend Per Capita,
MPMP
• Parking—Revenues, Expenditures, Net Expend. Per Capita
• Environmental Services
• Sanitary Sewer—MPMPs
• Storm Sewer—Revenues, Expenditures, Net Expend. Per Capita, MPMP
• Waterworks—MPMP
• Waste Collection—Revenues, Expenditures, Net Expend. Per Capita, MPMP
• Waste Disposal—Revenues, Expenditures, Net Expend. Per Capita, MPMP
• Recycling—Revenues, Expenditures, Net Expend. Per Capita, MPMP
• Health Services
• Public Health Services—Revenues, Expenditures, Net Expend. Per Capita
• Ambulance—Revenues, Expenditures, Net Expend. Per Capita
• Cemeteries—Revenues, Expenditures, Net Expend. Per Capita, Revenues as % of
Expenditures
Revenue
User Fee
&&Expenditure
Revenue Information
Analysis & MPMPs 91
• Social and Family Services

• General Assistance—Revenues, Expenditures, Net Expend. Per Capita
• Assistance to Aged—Revenues, Expenditures, Net Expend. Per Capita
• Child Care—Revenues, Expenditures, Net Expend. Per Capita
• Social Housing
• Revenues, Expenditures, Net Expend. Per Capita
• Recreation and Culture

• Parks—Revenues, Expenditures, Net Expend. Per Capita, MPMP
• Recreation Programs—Revenues, Expenditures, Net Expend. Per Capita, Revenues
as a % of Expenditures, MPMP
• Recreation Facilities, Golf Courses, Marina, Ski Hills—Revenues, Expenditures, Net
Expend. Per Capita, Revenues as a % of Expenditures, MPMP
• Recreation Facilities Other—Revenues, Expenditures, Net Expend. Per Capita,
Revenues as a % of Expenditures
• Recreation Programs, Recreation Facilities Combined—Net Expenditures Per
Capita and MPMP
• Libraries—Revenues, Expenditures, Net Expend. Per Capita, Revenues as a % of
Expenditures, MPMP
• Cultural Services—Revenues, Expenditures, Net Expend. Per Capita
• Planning and Development Services

• Planning—Revenues, Expenditures, Net Expend. Per Capita
• Commercial and Industrial—Revenues, Expenditures, Revenues as % of
Expenditures, Net Expenditures Per Capita
Revenue
User Fee
&&Expenditure
Revenue Information
Analysis & MPMPs 92
Fire
Net Expenditures Per Capita is calculated using the 2006 FIR, the 2006 population as
provided by Stats. Canada. Also included is the MPMP fire operating cost per $1,000 of
assessment as reported by the municipality.
MPMP Fire
Operating Net
Net Costs per Expenditures
# of Full # of Part Expenditures $1,000 Fire Per Population
Municipality Time Staff Time Staff Fire Assessment Capita Range
Grimsby 4 0 $ 906,539 $ 0.42 $ 38 20,000 - 49,999
Gravenhurst 0 53 $ 419,613 $ 0.20 $ 38 under 20,000
Bracebridge 0 5 $ 678,664 $ 0.27 $ 43 under 20,000
Huntsville 4 0.5 $ 808,620 $ 0.29 $ 44 under 20,000
Wilmot 2 2 $ 808,101 $ 0.37 $ 47 under 20,000
East Gwillimbury 2 1 $ 1,020,346 $ 0.38 $ 48 20,000 - 49,999
Middlesex Centre 1 1 $ 778,013 $ 0.34 $ 50 under 20,000
Tillsonburg 2 1 $ 759,294 $ 0.69 $ 51 under 20,000
Woolwich 1 141 $ 1,035,481 $ 0.40 $ 53 under 20,000
Leamington 4 28 $ 1,592,058 $ 0.63 $ 55 20,000 - 49,999
Amherstburg 5 58 $ 1,204,463 $ 0.60 $ 55 20,000 - 49,999
Orangeville 15 0 $ 1,647,202 $ 0.75 $ 61 20,000 - 49,999
Wellesley 0 62 $ 662,949 $ 0.42 $ 68 under 20,000
Pelham 2 0 $ 1,101,756 $ 0.51 $ 68 under 20,000
Halton Hills 24 12.9 $ 3,868,725 $ 0.56 $ 70 50,000 - 99,999
Kawartha Lakes 31 79 $ 5,270,288 $ 0.69 $ 71 50,000 - 99,999
Lincoln 3 98 $ 1,546,867 $ 0.59 $ 71 20,000 - 49,999
Fort Erie 7 0 $ 2,228,758 $ 0.75 $ 74 20,000 - 49,999
Niagara-on-the-Lake 3 1 $ 1,102,740 $ 0.31 $ 76 under 20,000
Central Elgin 1 0 $ 965,090 $ 0.68 $ 76 under 20,000
Bradford West Gwillimbury 11 2 $ 1,847,022 $ 0.70 $ 77 20,000 - 49,999
Milton 32 80 $ 4,918,612 $ 0.68 $ 77 50,000 - 99,999
Caledon 16 1 $ 4,889,691 $ 0.55 $ 86 50,000 - 99,999
King 3 109 $ 1,699,741 $ 0.43 $ 87 under 20,000
Whitchurch-Stouffville 18 49 $ 2,245,511 $ 0.59 $ 92 20,000 - 49,999
Brampton 375 0 $ 40,286,312 $ 0.93 $ 93 100,000 +
Chatham-Kent 73 3 $ 10,274,590 $ 1.24 $ 95 100,000 +
Clarington 59 125 $ 7,525,516 $ 1.00 $ 97 50,000 - 99,999
Markham 236 0 $ 25,530,105 $ 0.71 $ 98 100,000 +
Mississauga 686 0 $ 71,665,695 $ 0.91 $ 107 100,000 +
Georgina 38 0 $ 4,624,440 $ 1.05 $ 109 20,000 - 49,999
Aurora N/A N/A $ 5,302,051 $ 0.78 $ 111 20,000 - 49,999
Whitby 120 2 $ 12,393,979 $ 1.08 $ 111 100,000 +
Sudbury 128 0 $ 17,670,357 $ 1.82 $ 112 100,000 +
Waterloo 117 0 $ 11,103,277 $ 0.95 $ 114 50,000 - 99,999
Timmins 37 2 $ 4,901,438 N/A $ 114 20,000 - 49,999
Cobourg 17 15 $ 2,080,728 $ 1.21 $ 114 under 20,000
Oakville 175 0 $ 19,457,455 $ 0.68 $ 117 100,000 +
Burlington 179 4.2 $ 19,472,809 $ 0.91 $ 118 100,000 +
Parry Sound N/A N/A $ 691,823 $ 0.86 $ 119 under 20,000
Hamilton 512 40.3 $ 60,528,199 $ 1.39 $ 120 100,000 +
Vaughan 254 0 $ 28,742,855 $ 0.70 $ 120 100,000 +
Kitchener 212 3 $ 25,060,558 $ 1.43 $ 122 100,000 +
Thorold 16 0 $ 2,238,958 $ 1.46 $ 123 under 20,000
Port Colborne 15 1 $ 2,304,316 $ 1.42 $ 124 under 20,000
Barrie 121 4 $ 16,194,468 $ 1.30 $ 126 100,000 +
Ajax 100 1 $ 11,556,658 $ 1.30 $ 128 50,000 - 99,999
Source—2006 FIR
Revenue & Expenditure Analysis & MPMPs 93

Fire (cont’d)
MPMP Fire
Operating Net
Net Costs per Expenditures
# of Full # of Part Expenditures $1,000 Fire Per Population
Municipality Time Staff Time Staff Fire Assessment Capita Range
Ottawa 949 3 $ 104,444,526 $ 1.16 $ 129 100,000 +
Wasaga Beach 14 0 $ 1,991,807 $ 0.67 $ 133 under 20,000
Guelph 147 1 $ 15,599,834 $ 1.56 $ 136 100,000 +
London 405 0 $ 47,872,192 $ 1.61 $ 136 100,000 +
St. Catharines 164 0 $ 18,288,880 $ 1.66 $ 139 100,000 +
Pickering 98 0 $ 12,188,699 $ 1.19 $ 139 50,000 - 99,999
Sault Ste. Marie 102 1 $ 10,407,815 $ 2.54 $ 139 50,000 - 99,999
Welland 56 0 $ 7,039,032 $ 2.20 $ 140 50,000 - 99,999
Newmarket 117 1 $ 10,575,333 $ 1.17 $ 142 50,000 - 99,999
Toronto 3087 0 $ 361,165,156 $ 1.01 $ 144 100,000 +
Cambridge 144 0 $ 17,480,770 $ 1.63 $ 145 100,000 +
Brantford 132 0 $ 13,107,683 $ 2.03 $ 145 50,000 - 99,999
Cornwall 65 0 $ 6,704,431 $ 2.69 $ 146 20,000 - 49,999
Peterborough 98 0 $ 11,305,490 $ 1.90 $ 151 50,000 - 99,999
Owen Sound 32 0 $ 3,331,032 $ 2.06 $ 153 20,000 - 49,999
Windsor 311 0 $ 34,133,684 $ 2.00 $ 158 100,000 +
Woodstock 52 0 $ 5,630,499 $ 2.26 $ 159 20,000 - 49,999
Belleville 65 40 $ 7,949,055 $ 2.19 $ 163 20,000 - 49,999
Stratford 52 0 $ 4,975,296 $ 2.02 $ 163 20,000 - 49,999
Kingston 152 1 $ 19,413,914 $ 1.86 $ 166 100,000 +
St. Thomas 59 0 $ 6,031,833 $ 2.83 $ 167 20,000 - 49,999
Oshawa 194 0 $ 23,712,117 $ 1.98 $ 167 100,000 +
Niagara Falls 114 0 $ 14,628,492 $ 1.93 $ 178 50,000 - 99,999
Thunder Bay 192 0 $ 19,431,879 $ 3.05 $ 178 100,000 +
Brockville 39 6 $ 3,927,165 $ 2.38 $ 179 20,000 - 49,999
Sarnia 120 1 $ 12,955,475 $ 2.36 $ 181 50,000 - 99,999
North Bay 89 1 $ 10,726,123 $ 2.82 $ 199 50,000 - 99,999
Average $ 1.21 $ 111
Fire costs will vary significantly based on a number of factors including but not limited to:
• Size of municipality and mix of urban and rural coverage
• Volume of activity
• Composition of fire services—use of paid or volunteer firefighters
• Service levels on response time can affect the number of firefighters on staff and the number of fire
halls and equipment
• Specialized services
• Accounting and reporting practices

Police
The following table is calculated using the 2006 FIR, the 2006 population as provided by Stats.
Canada and the 2007 unweighted assessment as provided in the municipality’s by-law. Also
included is the MPMP 2006 operating costs for police services per person as reported by the
municipality. The table has been sorted in ascending order on a per person basis (MPMP).
MPMP
Net Operating Costs
Net Expenditures For Police
# Full Time Expenditures Police Per Services Per Population
Municipality Positions Police $100,000 CVA Person Range
Middlesex Centre N/A $ 1,330,929 $ 67 $ 86 under 20,000
Central Elgin Contract $ 1,658,244 $ 141 $ 110 under 20,000
Kawartha Lakes 62 $ 8,984,122 $ 118 $ 124 50,000 - 99,999
Muskoka District N/A $ 7,501,109 $ 45 $ 131 50,000 - 99,999
Tillsonburg N/A $ 2,414,153 $ 225 $ 144 under 20,000
Wasaga Beach Contract $ 2,409,395 $ 110 $ 153 under 20,000
Leamington 59 $ 4,905,972 $ 222 $ 172 20,000 - 49,999
Orangeville 53 $ 4,865,483 $ 219 $ 178 20,000 - 49,999
York Region 1,720 $ 173,336,625 $ 136 $ 181 100,000 +
Waterloo Region 932 $ 91,290,493 $ 265 $ 182 100,000 +
Halton Region 754 $ 84,290,613 $ 139 $ 183 100,000 +
Amherstburg 34 $ 4,497,787 $ 246 $ 198 20,000 - 49,999
Chatham-Kent 244 $ 20,692,881 $ 263 $ 199 100,000 +
Bradford West Gwillimbury N/A $ 4,843,046 $ 200 $ 199 20,000 - 49,999
Peel Region N/A $ 231,505,362 $ 175 $ 200 100,000 +
Kingston 244 $ 25,234,893 $ 265 $ 203 100,000 +
Durham Region 1,255 $ 119,448,729 N/A $ 203 100,000 +
Guelph N/A $ 26,215,503 $ 256 $ 209 100,000 +
Ottawa 1,754 $ 190,046,661 $ 219 $ 212 100,000 +
London 783 $ 75,713,670 $ 292 $ 213 100,000 +
Barrie 275 $ 29,817,139 $ 263 $ 214 100,000 +
St. Thomas 85 $ 7,648,574 $ 367 $ 220 20,000 - 49,999
Woodstock N/A $ 7,263,771 $ 307 $ 222 20,000 - 49,999
Peterborough 165 $ 16,652,769 $ 300 $ 223 50,000 - 99,999
Hamilton 1,028 $ 116,374,963 $ 301 $ 230 100,000 +
Sarnia 159 $ 16,466,494 $ 338 $ 234 50,000 - 99,999
Sudbury 341 $ 37,457,992 $ 459 $ 235 100,000 +
Brantford 206 $ 23,165,997 $ 378 $ 239 50,000 - 99,999
Niagara Region 942 $ 107,523,413 $ 312 $ 243 100,000 +
Thunder Bay 312 $ 29,132,752 $ 460 $ 249 100,000 +
Stratford 71 $ 7,543,249 $ 313 $ 250 20,000 - 49,999
North Bay 123 $ 13,520,278 $ 414 $ 250 50,000 - 99,999
Belleville 114 $ 11,726,674 $ 357 $ 264 20,000 - 49,999
Sault Ste. Marie 185 $ 19,766,466 $ 564 $ 266 50,000 - 99,999
Parry Sound N/A $ 1,554,070 $ 325 $ 267 under 20,000
Toronto 7,396 $ 814,073,374 $ 257 $ 291 100,000 +
Owen Sound 55 $ 6,011,712 $ 426 $ 301 20,000 - 49,999
Cobourg 48 $ 5,804,324 $ 391 $ 319 under 20,000
Windsor 630 $ 68,188,403 $ 435 $ 330 100,000 +
Cornwall 129 $ 13,651,682 $ 622 $ 339 20,000 - 49,999
Brockville 65 $ 6,368,384 $ 435 $ 374 20,000 - 49,999
Timmins 118 $ 11,180,156 $ 560 N/A 20,000 - 49,000
Source—2006 FIR
Average $ 284 $ 220

Police (cont’d)
Police costs will vary significantly based on a number of factors including but not limited to:
• Geographic mix (urban/rural mix)
• One-time special events
• Proximity and quantity of higher risk facilities (e.g. correctional , mental health facilities)
• Service levels
• Incident of more complex crimes
• Specialized services (e.g. Emergency Task Force, Emergency Measures, Marine Unit, etc.)

POA
The following table is calculated using the 2006 FIR, the 2006 population as provided by Stats
Canada.
POA Net
POA POA Net Revenues per
Municipality Expenditures Revenues Expenditures Capita
Muskoka District $ 519,834 $ 1,507,141 $ (987,307) $ (17)
Parry Sound $ 1,082,778 $ 1,159,866 $ (77,088) $ (13)
Caledon $ 1,215,576 $ 1,868,899 $ (653,323) $ (11)
Thunder Bay $ 1,441,265 $ 2,641,215 $ (1,199,950) $ (11)
Kawartha Lakes $ 579,482 $ 1,316,231 $ (736,749) $ (10)
Sault Ste. Marie $ 525,505 $ 1,258,541 $ (733,036) $ (10)
Barrie $ 5,721,288 $ 6,740,004 $ (1,018,716) $ (8)
Sudbury $ 1,037,807 $ 2,266,451 $ (1,228,644) $ (8)
Chatham-Kent $ 1,360,094 $ 2,131,975 $ (771,881) $ (7)
Timmins $ 361,711 $ 651,082 $ (289,371) $ (7)
Peterborough $ 1,255,247 $ 1,756,525 $ (501,278) $ (7)
Waterloo Region $ 5,059,348 $ 8,095,404 $ (3,036,056) $ (6)
Hamilton $ 2,908,482 $ 5,771,685 $ (2,863,203) $ (6)
North Bay $ 1,138,017 $ 1,422,305 $ (284,288) $ (5)
Brantford $ 1,153,003 $ 1,588,762 $ (435,759) $ (5)
Mississauga $ 3,533,361 $ 6,705,131 $ (3,171,770) $ (5)
Guelph $ 2,870,350 $ 3,415,138 $ (544,788) $ (5)
Windsor $ 5,348,711 $ 6,370,211 $ (1,021,500) $ (5)
Brampton $ 4,671,899 $ 6,684,384 $ (2,012,485) $ (5)
Kingston $ 861,443 $ 1,321,080 $ (459,637) $ (4)
Ottawa $ 6,586,834 $ 9,731,144 $ (3,144,310) $ (4)
Cambridge $ 435,784 $ 808,388 $ (372,604) $ (3)
London $ 3,957,727 $ 4,895,878 $ (938,151) $ (3)
Halton Hills $ 468,872 $ 610,762 $ (141,890) $ (3)
Niagara Region $ 4,653,834 $ 5,492,690 $ (838,856) $ (2)
Port Colborne $ - $ 27,371 $ (27,371) $ (1)
Oakville $ 186,490 $ 428,845 $ (242,355) $ (1)
Durham Region $ 5,346,601 $ 5,834,168 $ (487,567) $ (1)
Burlington $ 2,995,432 $ 3,021,966 $ (26,534) $ (0)
Wilmot $ 340 $ 680 $ (340) $ (0)
Toronto $ 33,831,500 $ 32,356,119 $ 1,475,381 $ 1
York Region $ 10,347,061 $ 8,031,360 $ 2,315,701 $ 3
Average $ (5)
Source—2006 FIR

Roadways
(data sorted by MPMP operating cost)

MPMP % of
Paved Lane km MPMP
Net where the Operating
Total Total Net Expenditures condition is Costs for
Paved Unpaved Expenditures Roadways rated as Paved roads
Municipality Lane km Lane km Roadways Per Capita good/very good per lane km
Port Colborne 431 101 $ 3,348,420 $ 180 17.4% $ 327
Richmond Hill 1,237 6 N/A N/A 97.3% $ 388
Georgina $ 3,988,794 $ 94 60.1% $ 406
Leamington 594 35 $ 2,771,391 $ 96 75.3% $ 410
Whitby $ 6,951,201 $ 63 72.4% $ 467
Bradford West Gwillimbury 400 100 $ 3,297,007 $ 137 82.5% $ 507
Newmarket 474 2 $ 4,249,787 $ 57 74.3% $ 508
Ajax 607 12 $ 3,830,430 $ 42 78.1% $ 550
Wasaga Beach 360 45 $ 3,242,015 $ 213 31.4% $ 572
Fort Erie $ 3,492,270 $ 117 86.4% $ 573
Huntsville $ 3,853,467 $ 211 42.0% $ 579
Bracebridge 367 257 $ 2,828,007 $ 181 45.8% $ 595
Markham 1,792 6 $ 11,187,388 $ 43 60.0% $ 601
Chatham-Kent $ 26,996,857 $ 250 65.4% $ 604
East Gwillimbury $ 1,982,594 $ 94 44.8% $ 650
Vaughan 1,720 52 $ 12,637,458 $ 53 100.0% $ 669
Gravenhurst 370 140 $ 1,485,492 $ 134 76.4% $ 670
Thorold 200 66 $ 2,307,956 $ 127 N/A $ 682
Pickering 686 232 $ 4,067,333 $ 46 83.8% $ 700
Clarington 1,489 230 $ 9,628,705 $ 124 71.3% $ 742
Thunder Bay 1,932 200 $ 13,780,701 $ 126 13.5% $ 781
Tillsonburg $ 1,388,852 $ 94 67.9% $ 794
Woolwich $ 1,446,845 $ 74 48.3% $ 828
Aurora $ 2,763,883 $ 58 70.8% $ 917
Lincoln $ 4,423,434 $ 204 61.1% $ 919
Burlington 1,567 - $ 18,650,354 $ 113 36.1% $ 932
Peterborough $ 8,647,326 $ 115 70.0% $ 969
Guelph 1,175 23 $ 13,705,118 $ 119 51.0% $ 978
Sarnia $ 4,187,804 $ 59 57.7% $ 1,012
Halton Hills 815 68 $ 6,052,475 $ 109 82.6% $ 1,031
Caledon 1,272 272 $ (7,933,227) $ (139) 61.7% $ 1,043
Kingston 1,723 58 $ 11,277,718 $ 96 71.7% $ 1,082
Wellesley $ 1,377,235 $ 141 100.0% $ 1,101
Kawartha Lakes 3,082 2,126 $ 10,580,472 $ 142 58.0% $ 1,116
Middlesex Centre 550 600 $ 3,438,907 $ 221 54.5% $ 1,144
Windsor 2,225 19 $ 17,464,489 $ 81 43.0% $ 1,147
Milton 800 17 $ 7,950,332 $ 124 66.3% $ 1,158
Oshawa 1,052 9 $ 12,265,518 $ 87 74.9% $ 1,193
Cornwall 560 1 $ 5,392,594 $ 117 53.7% $ 1,231
Ottawa 9,960 1,355 $ 106,725,974 $ 131 79.0% $ 1,285
Oakville 1,700 $ 18,495,525 $ 112 65.2% $ 1,523
Belleville 555 4 $ 6,961,972 $ 143 N/A $ 1,599
Brampton $ 22,199,074 $ 51 59.2% $ 1,615
Mississauga 5,036 $ 34,022,367 $ 51 78.5% $ 1,687
London $ 48,286,192 $ 137 58.0% $ 1,707
Kitchener 1,396 4 $ 8,721,384 $ 43 61.0% $ 1,972
Barrie 1,235 5 $ 13,687,773 $ 107 64.9% $ 1,990
Pelham $ 2,509,719 $ 155 87.6% $ 2,176
Cambridge $ 10,842,095 $ 90 43.3% $ 2,230
Sudbury 2,974 598 $ 32,736,078 $ 207 52.7% $ 2,292
Sault Ste. Marie 1,200 22 $ 4,785,652 $ 64 68.5% $ 2,315
Source—2006 FIR

Roadways (cont’d)
MPMP % of
Paved Lane km MPMP
Net where the Operating
Total Total Net Expenditures condition is Costs for
Paved Unpaved Expenditures Roadways rated as Paved roads
Municipality Lane km Lane km Roadways Per Capita good/very good per lane km
Woodstock 481 12 $ 3,051,597 $ 86 65.7% $ 2,354
Brockville $ 307,413 $ 14 67.8% $ 2,455
Brantford 1,026 - $ 12,728,302 $ 141 63.1% $ 2,653
Welland 564 23 $ 8,719,280 $ 173 84.9% $ 2,672
Wilmot $ 1,798,078 $ 105 75.0% $ 3,014
Hamilton 6,002 197 $ 65,806,251 $ 130 56.0% $ 3,223
Central Elgin 265 143 $ 3,720,514 $ 292 35.5% $ 3,403
Niagara-on-the-Lake $ 2,220,632 $ 152 85.1% $ 3,420
Whitchurch-Stouffville $ 2,462,935 $ 101 70.2% $ 3,469
Niagara Falls 1,088 120 $ 8,917,612 $ 109 74.7% $ 3,534
Owen Sound $ 2,976,251 $ 137 N/A $ 3,589
Waterloo $ 3,163,336 $ 32 72.7% $ 3,632
Grimsby 315 $ 1,591,814 $ 67 43.8% $ 4,503
St. Thomas $ 1,924,670 $ 53 71.8% $ 4,617
Parry Sound 104 2 $ 213,084 $ 37 92.3% $ 4,617
Cobourg 308 $ 3,781,833 $ 208 86.0% $ 4,677
Toronto 13,317 $ 171,902,108 $ 69 89.7% $ 4,968
North Bay 975 31 $ 8,071,563 $ 150 N/A $ 5,480
Stratford 361 $ 2,945,215 $ 97 68.7% $ 5,985
Amherstburg 375 81 $ 4,484,759 $ 206 99.5% $ 6,801
Orangeville 238 $ 2,988,872 $ 111 63.9% $ 9,088
St. Catharines $ 18,599,964 $ 141 74.3% $ 9,625
Average $ 113 66.2% $ 2,065
Niagara Region $ 30,648,010 $ 72 68.0%$ 697

Halton Region $ 23,535,223 $ 52 74.0%$ 777
Peel Region $ 26,287,141 $ 23 85.2%$ 983
Waterloo Region $ 39,656,026 $ 83 52.3%$ 1,040
York Region $ 57,185,058 $ 64 N/A $ 1,107
Durham Region $ 23,286,850 $ 41 38.7% $ 1,657
Muskoka District 1,492 $ 13,592,674 $ 236 35.7% $ 2,957
Average $ 82 59.0% $ 1,317
The operating costs for paved roads can be influenced by:

• Frequency of freezes and thaws
• Frequency and severity of rainfall
• Age and condition of network
• Accounting and reporting procedures
• Volume and type of traffic using the roads
• Municipality’s pavement standards

Roadways— grouped by location
MPMP
Operating MPMP
Costs for Operating
Costs for
Paved roads Average Per
Paved roads Average Per
Municipality per lane km Location
Municipality per lane km Location
Peterborough $ 969
Kingston $ 1,082 Thunder Bay $ 781
Sudbury $ 2,292
Kawartha Lakes $ 1,116
Cornwall $ 1,231 Sault Ste. Marie $ 2,315
Ottawa $ 1,285 North Bay $ 5,480 North
Timmins N/A $ 2,717
Belleville $ 1,599
Brockville $ 2,455 Eastern
Cobourg $ 4,677 $ 1,802 Bradford West Gwillimbury $ 507
Wasaga Beach $ 572
Richmond Hill $ 388 Huntsville $ 579
Georgina $ 406 Bracebridge $ 595
Whitby $ 467 Gravenhurst $ 670
Newmarket $ 508 Barrie $ 1,990
Ajax $ 550 Parry Sound $ 4,617 Simcoe/Musk.Duff.
Orangeville $ 9,088 $ 2,327
Markham $ 601
Vaughan $ 669
Pickering $ 700 Leamington $ 410
Clarington $ 742 Chatham-Kent $ 604
Aurora $ 917 Tillsonburg $ 794
Burlington $ 932 Woolwich $ 828
Halton Hills $ 1,031 Guelph $ 978
Caledon $ 1,043 Sarnia $ 1,012
Milton $ 1,158 Wellesley $ 1,101
Oshawa $ 1,193 Middlesex Centre $ 1,144
Oakville $ 1,523 Windsor $ 1,147
Brampton $ 1,615 London $ 1,707
Mississauga $ 1,687 Kitchener $ 1,972
Whitchurch-Stouffville $ 3,469 Cambridge $ 2,230
Toronto $ 4,968 Woodstock $ 2,354
East Gwillimbury N/A GTA Brantford $ 2,653
King N/A $ 1,228 Wilmot $ 3,014
Central Elgin $ 3,403
Port Colborne $ 327 Owen Sound $ 3,589
Fort Erie $ 573 Waterloo $ 3,632
Thorold $ 682 St. Thomas $ 4,617
Lincoln $ 919 Stratford $ 5,985
Pelham $ 2,176 Amherstburg $ 6,801
Welland $ 2,672 Norfolk N/A Southwest
Hamilton $ 3,223 North Dumfries N/A $ 2,380
Niagara-on-the-Lake $ 3,420
Niagara Falls $ 3,534
Grimsby $ 4,503 Niagara/Hamilton
St. Catharines $ 9,625 $ 2,878
• King includes both paved and unpaved

Winter Control
(data sorted by MPMP operating cost)
Total Lane km Winter MPMP Winter

Maintained in Net Control Per Maintenance
Municipality Winter Expenditures Capita Per Lane KM
Amherstburg 456 $ 30,230 $ 1 $ 66
Pelham N/A $ 155,363 $ 10 $ 175
Leamington 594 $ 138,268 $ 5 $ 233
Niagara-on-the-Lake N/A $ 107,747 $ 7 $ 247
Wellesley N/A $ 154,279 $ 16 $ 344
Lincoln N/A $ 145,953 $ 7 $ 358
Chatham-Kent N/A $ 2,076,505 $ 19 $ 363
Thorold 266 $ 190,503 $ 10 $ 434
Sarnia N/A $ 807,338 $ 11 $ 456
Port Colborne 532 $ 319,258 $ 17 $ 500
Middlesex Centre 1,150 $ 597,448 $ 38 $ 520
St. Catharines N/A $ 696,408 $ 5 $ 542
Fort Erie N/A $ 420,333 $ 14 $ 548
Woolwich 677 $ 387,319 $ 20 $ 572
Wilmot N/A $ 276,567 $ 16 $ 574
Pickering 918 $ 572,847 $ 7 $ 579
Central Elgin 410 $ 191,618 $ 15 $ 614
Cambridge N/A $ 1,699,192 $ 14 $ 630
Cobourg N/A $ 198,907 $ 11 $ 646
Ajax 619 $ 472,252 $ 5 $ 693
Belleville 559 $ 772,328 $ 16 $ 709
Clarington 1,631 $ 1,280,621 $ 16 $ 745
Tillsonburg 216 $ 164,629 $ 11 $ 755
St. Thomas N/A $ 329,492 $ 9 $ 777
Grimsby 315 $ 245,295 $ 10 $ 779
Welland 586 $ 464,081 $ 9 $ 780
Burlington 1,588 $ 1,235,907 $ 8 $ 781
Woodstock 493 $ 311,013 $ 9 $ 807
Gravenhurst 510 $ 495,510 $ 45 $ 832
Halton Hills 880 $ 721,886 $ 13 $ 852
Whitchurch-Stouffville N/A $ 372,678 $ 15 $ 855
East Gwillimbury N/A $ 383,421 $ 18 $ 872
Kawartha Lakes 5,325 $ 5,114,327 $ 69 $ 962
Bradford West Gwillimbury 500 $ 516,493 $ 21 $ 1,033
Oakville 1,763 $ 2,303,748 $ 14 $ 1,048
Whitby N/A $ 1,065,912 $ 10 $ 1,052
Bracebridge 458 $ 489,312 $ 31 $ 1,069
Peterborough N/A $ 1,706,972 $ 23 $ 1,087
Wasaga Beach 405 $ 403,739 $ 27 $ 1,133
Waterloo 813 $ 1,335,805 $ 14 $ 1,177
Newmarket 488 $ 574,045 $ 8 $ 1,185
Milton 982 $ 1,243,655 $ 19 $ 1,187
Source—2006 FIR

Winter Control Total Lane km Winter MPMP Winter

(cont’d) Maintained in Net Control Per Maintenance
Municipality Winter Expenditures Capita Per Lane KM
Windsor 2,338 $ 2,779,500 $ 13 $ 1,213
Brantford 1,026 $ 1,259,079 $ 14 $ 1,227
Thunder Bay 2,132 $ 3,238,682 $ 30 $ 1,266
Richmond Hill 1,243 N/A N/A $ 1,376
Huntsville N/A N/A N/A $ 1,380
Caledon 1,542 $ 2,134,563 $ 37 $ 1,384
Kitchener 1,400 $ 3,664,049 $ 18 $ 1,413
Oshawa 1,083 $ 1,705,087 $ 12 $ 1,423
Brockville N/A $ 503,493 $ 23 $ 1,556
Georgina N/A $ 930,581 $ 22 $ 1,566
Aurora N/A $ 1,096,334 $ 23 $ 1,571
Cornwall 560 $ 1,403,644 $ 31 $ 1,743
Mississauga 4,994 $ 8,701,171 $ 13 $ 1,768
Kingston 1,781 $ 3,386,579 $ 29 $ 1,902
Guelph 1,198 $ 2,278,312 $ 20 $ 1,902
Brampton N/A $ 4,659,572 $ 11 $ 1,904
London N/A $ 10,268,189 $ 29 $ 2,010
Hamilton N/A $ 15,741,252 $ 31 $ 2,057
Stratford 361 $ 759,534 $ 25 $ 2,106
North Bay 1,006 $ 2,162,430 $ 40 $ 2,150
Orangeville 238 $ 527,449 $ 20 $ 2,207
Niagara Falls 1,156 $ 2,631,361 $ 32 $ 2,276
Markham 1,798 $ 4,288,696 $ 16 $ 2,385
Owen Sound N/A $ 1,013,215 $ 47 $ 2,799
Sudbury 3,572 $ 14,766,917 $ 94 $ 3,609
Vaughan 1,772 $ 8,206,245 $ 34 $ 3,859
Toronto 13,317 $ 54,537,921 $ 22 $ 3,880
Barrie 1,240 $ 6,146,210 $ 48 $ 3,964
Ottawa 11,315 $ 59,843,802 $ 74 $ 4,189
Sault Ste. Marie 1,222 $ 5,766,398 $ 77 $ 4,212
Parry Sound 106 $ 448,188 $ 77 $ 4,228
King * N/A $ 369,312 $ 19 N/A
Timmins N/A $ 2,555,585 $ 59 N/A
Average $ 23 $ 1,371
Muskoka District N/A $ 2,608,582 $ 45 $ 1,748

Halton Region N/A $ 1,540,491 $ 3 $ 1,772
Waterloo Region N/A $ 3,730,204 $ 8 $ 2,219
Durham Region N/A $ 6,498,500 $ 12 $ 3,067
York Region N/A $ 10,278,485 $ 12 $ 3,093
Niagara Region N/A $ 5,228,315 $ 12 $ 3,167
Peel Region N/A $ 8,940,535 $ 8 $ 4,176
Average $ 14 $ 2,749
The operating costs for winter maintenance can be influenced by:

• The frequency and severity of winter storm events
• The extent of the road network located in urban areas
• Municipalities service threshold for responding to winter storm events
• The municipalities service standard for road condition after a storm

Winter Control - grouped by location
MPMP Winter MPMP Winter

Maintenance Average Per Maintenance Average Per
Municipality Per Lane KM Location Municipality Per Lane KM Location
Cobourg $ 646 Thunder Bay $ 1,266
Belleville $ 709 North Bay $ 2,150
Kawartha Lakes $ 962 Sudbury $ 3,609
Peterborough $ 1,087 Sault Ste. Marie $ 4,212 North
Brockville $ 1,556 Timmins N/A $ 2,809
Cornwall $ 1,743
Kingston $ 1,902 Eastern Gravenhurst $ 832
Ottawa $ 4,189 $ 1,599 Bradford West Gwillimbury $ 1,033
Bracebridge $ 1,069
Pickering $ 579 Wasaga Beach $ 1,133
Ajax $ 693 Huntsville $ 1,380
Clarington $ 745 Orangeville $ 2,207
Burlington $ 781 Barrie $ 3,964 Simcoe/Musk./Duff
Halton Hills $ 852 Parry Sound $ 4,228 $ 1,981
Whitchurch-Stouffville $ 855
East Gwillimbury $ 872 Amherstburg $ 66
Oakville $ 1,048 Leamington $ 233
Whitby $ 1,052 Wellesley $ 344
Newmarket $ 1,185 Chatham-Kent $ 363
Milton $ 1,187 Sarnia $ 456
Richmond Hill $ 1,376 Middlesex Centre $ 520
Caledon $ 1,384 Woolwich $ 572
Oshawa $ 1,423 Wilmot $ 574
Georgina $ 1,566 Central Elgin $ 614
Aurora $ 1,571 Cambridge $ 630
Mississauga $ 1,768 Tillsonburg $ 755
Brampton $ 1,904 St. Thomas $ 777
Markham $ 2,385 Woodstock $ 807
Vaughan $ 3,859 Waterloo $ 1,177
Toronto $ 3,880 GTA Windsor $ 1,213
King N/A $ 1,475 Brantford $ 1,227
Kitchener $ 1,413
Pelham $ 175 Guelph $ 1,902
Niagara-on-the-Lake $ 247 London $ 2,010
Lincoln $ 358 Stratford $ 2,106
Thorold $ 434 Owen Sound $ 2,799
Port Colborne $ 500 Norfolk N/A Southwest
St. Catharines $ 542 North Dumfries N/A $ 979
Fort Erie $ 548
Grimsby $ 779
Welland $ 780
Hamilton $ 2,057
Niagara Falls $ 2,276
Wainfleet N/A Niagara/Hamilton
West Lincoln N/A $ 791

Transit Services
Factors that contribute to the cost of transit include:
• Modes of transportation
• Service levels and standards such as proximity and frequency of service
• Urban form (urban vs. rural)
• Age of fleet
MPMP Transit
Net Transit Operating Cost MPMP FIR Net
Net Costs per Per Regular Transit Expenditures
Expenditures Revenue as $100,000 Service Trips Per Transit Per Population
Municipality Transit % Expend. Assessment Passenger Trip Capita Capita Range
Vaughan $ 94,337 89.3% $ 0 N/A N/A $ 0 100,000 +
Halton Hills $ 142,714 2.9% $ 2 N/A N/A $ 3 50,000 - 99,999
Leamington $ 107,381 2.0% $ 5 $ 6.30 0.53 $ 4 20,000 - 49,999
Ajax $ 373,797 N/A $ 4 N/A N/A $ 4 50,000 - 99,999
Port Colborne $ 89,184 28.7% $ 7 N/A N/A $ 5 under 20,000
Huntsville $ 98,318 16.1% $ 4 $ 7.20 1.01 $ 5 under 20,000
Fort Erie $ 199,668 31.9% $ 8 $ 6.01 1.16 $ 7 20,000 - 49,999
Kawartha Lakes $ 522,520 15.3% $ 7 $ 9.52 3.35 $ 7 50,000 - 99,999
Chatham-Kent $ 1,176,222 55.6% $ 15 $ 3.62 5.89 $ 11 100,000 +
Orangeville $ 375,171 24.1% $ 17 $ 5.66 3.01 $ 14 20,000 - 49,999
Thorold $ 264,169 20.9% $ 20 N/A N/A $ 14 under 20,000
Clarington $ 1,130,803 N/A $ 16 N/A N/A $ 15 50,000 - 99,999
Belleville $ 869,725 62.2% $ 27 $ 2.06 25.36 $ 18 20,000 - 49,999
Brockville $ 499,232 26.5% $ 34 $ 5.40 3.78 $ 23 20,000 - 49,999
St. Thomas $ 886,826 58.0% $ 43 $ 2.88 9.37 $ 25 20,000 - 49,999
Cobourg $ 495,861 22.2% $ 33 $ 6.46 4.47 $ 27 under 20,000
Milton $ 1,920,699 8.4% $ 26 $ 17.01 1.34 $ 30 50,000 - 99,999
Woodstock $ 1,230,830 24.5% $ 52 $ 5.26 7.50 $ 35 20,000 - 49,999
Niagara Falls $ 3,033,807 64.8% $ 44 $ 6.24 17.11 $ 37 50,000 - 99,999
Owen Sound $ 830,017 39.8% $ 59 $ 4.05 11.20 $ 38 20,000 - 49,999
Burlington $ 6,708,655 56.2% $ 33 $ 4.76 14.23 $ 41 100,000 +
Welland $ 2,357,066 24.9% $ 81 $ 7.72 6.91 $ 47 50,000 - 99,999
Sarnia $ 3,821,877 35.8% $ 78 $ 4.28 15.08 $ 54 50,000 - 99,999
Mississauga $ 35,858,262 60.5% $ 44 $ 3.13 43.41 $ 54 100,000 +
Brantford $ 5,044,250 36.7% $ 82 $ 4.23 15.04 $ 56 50,000 - 99,999
Sudbury $ 9,027,818 43.4% $ 111 $ 3.15 27.34 $ 57 100,000 +
Barrie $ 7,382,834 38.1% $ 65 $ 3.98 18.79 $ 57 100,000 +
Durham Region $ 34,503,810 32.2% N/A $ 4.87 13.83 $ 61 100,000 +
Windsor $ 13,313,732 51.9% $ 85 $ 4.45 28.39 $ 62 100,000 +
Brampton $ 27,055,005 44.2% $ 64 $ 4.65 24.48 $ 62 100,000 +
Oakville $ 10,446,907 35.3% $ 40 $ 2.77 14.59 $ 63 100,000 +
Kingston $ 7,661,732 41.8% $ 80 $ 3.90 25.19 $ 65 100,000 +
North Bay $ 3,556,390 53.9% $ 109 $ 2.17 47.71 $ 66 50,000 - 99,999
London $ 23,281,452 54.8% $ 90 $ 2.25 54.74 $ 66 100,000 +
St. Catharines $ 8,910,958 44.2% $ 92 $ 2.52 36.01 $ 68 100,000 +
Thunder Bay $ 7,535,632 43.5% $ 119 $ 4.34 27.49 $ 69 100,000 +
Cornwall $ 3,214,033 22.2% $ 147 $ 2.64 10.99 $ 70 20,000 - 49,999
Waterloo Region $ 33,921,142 43.3% $ 98 $ 3.52 30.50 $ 71 100,000 +
Stratford $ 2,165,651 20.7% $ 90 $ 3.48 19.56 $ 71 20,000 - 49,999
Guelph $ 9,132,751 45.3% $ 89 $ 2.52 49.45 $ 79 100,000 +
Peterborough $ 5,967,741 35.2% $ 108 $ 2.79 33.07 $ 80 50,000 - 99,999
Hamilton $ 41,783,419 43.9% $ 108 $ 2.68 41.95 $ 83 100,000 +
Sault Ste. Marie $ 6,573,506 31.0% $ 188 $ 5.76 22.05 $ 88 50,000 - 99,999
Timmins $ 4,022,256 27.8% $ 201 $ 5.33 20.17 $ 94 20,000 - 49,999
York Region $ 113,669,100 26.1% $ 89 $ 5.83 18.00 $ 127 100,000 +
Toronto $ 422,224,647 66.3% $ 133 $ 2.28 164.40 $ 169 100,000 +
Ottawa $ 184,340,278 43.5% $ 212 $ 2.29 113.08 $ 227 100,000 +
Average 37.7% $ 66 $ 4.63 25.16 $ 52
Halton Region $ 7,546,122 N/A N/A N/A N/A $ 17

Niagara Region $ 28,306 84.7% $ 0 N/A N/A $ 0
Peel Region $ 8,868,074 N/A $ 26 N/A N/A $ 8
District Muskoka $ - N/A N/A N/A N/A $ -
Source—2006 FIR

Parking Revenues as a Parking Net

Net % of Expenditures
Municipality Expenditures Expenditures per Capita
Bracebridge $ (82,877) 825% $ (5)
Wasaga Beach $ (15,535) 102% $ (1)
Ottawa $ (799,974) 107% $ (1)
London $ (309,522) 113% $ (1)
Port Colborne $ (14,481) 281% $ (1)
Sault Ste. Marie $ (40,424) 110% $ (1)
Kawartha Lakes $ - 100% $ (0)
Kitchener $ (42,221) 102% $ (0)
Sudbury $ (11,557) 101% $ (0)
Whitby $ 2,554 100% $ 0
Lincoln $ 2,925 0% $ 0
Cornwall $ 11,645 97% $ 0
Timmins $ 17,486 97% $ 0
Whitchurch-Stouffville $ 14,072 0% $ 1
Ajax $ 64,366 0% $ 1
Barrie $ 118,221 88% $ 1
Caledon $ 74,277 0% $ 1
Newmarket $ 117,988 57% $ 2
Belleville $ 77,548 78% $ 2
St. Thomas $ 59,708 41% $ 2
Halton Hills $ 97,193 12% $ 2
Cobourg $ 37,989 61% $ 2
Chatham-Kent $ 255,127 38% $ 2
Woodstock $ 88,120 32% $ 2
Brampton $ 1,324,742 28% $ 3
Woolwich $ 65,895 0% $ 3
Orangeville $ 96,323 27% $ 4
Markham $ 945,353 0% $ 4
Parry Sound $ 21,210 85% $ 4
Clarington $ 293,753 0% $ 4
Gravenhurst $ 42,103 0% $ 4
Sarnia $ 286,592 54% $ 4
Leamington $ 126,138 15% $ 4
Niagara-on-the-Lake $ 67,584 92% $ 5
Welland $ 240,473 44% $ 5
Thunder Bay $ 605,373 69% $ 6
Pelham $ 93,299 0% $ 6
Huntsville $ 108,490 37% $ 6
Mississauga $ 4,271,508 2% $ 6
North Bay $ 369,212 66% $ 7
Tillsonburg $ 104,589 1% $ 7
Hamilton $ 3,812,912 58% $ 8
Owen Sound $ 165,201 59% $ 8
Brockville $ 169,708 53% $ 8
Peterborough $ 581,664 73% $ 8
Cambridge $ 1,180,780 9% $ 10
Oakville $ 1,637,587 46% $ 10
Stratford $ 314,609 57% $ 10
Burlington $ 2,060,634 1% $ 13
Windsor $ 3,115,782 50% $ 14
Kingston $ 1,846,171 67% $ 16
Guelph $ 1,849,245 61% $ 16
St. Catharines $ 2,137,521 43% $ 16
Brantford $ 1,466,387 28% $ 16
Toronto $ 44,204,360 2% $ 18
Waterloo $ 1,929,709 13% $ 20
Milton $ 1,332,451 0% $ 21
Source—2006 FIR Oshawa $ 3,247,380 25% $ 23
Niagara Falls $ 2,408,851 22% $ 29
Average 38% $ 6

MPMP MPMP
Operating Operating
Sanitary Sewer MPMPs Costs for Costs for MPMP Operating
Collection per Treatment and Costs for
Kilometre of Disposal of Integrated
Wastewater Wastewater System per
Municipality Main per Megalitre Megalitre
Aurora $ 2,403 $ 534 $ 600
Barrie $ 2,897 $ 441 $ 551
Belleville $ 7,397 $ 201 $ 304
Bradford West Gwillimbury $ 16,800 $ 197 $ 675
Brantford $ 8,427 $ 176 $ 379
Brockville $ 3,105 $ 266 $ 313
Cambridge $ 4,389 N/A N/A
Central Elgin N/A $ 1,520 N/A
Chatham-Kent $ 3,658 $ 261 $ 382
Cobourg $ 3,045 $ 346 $ 415
Cornwall $ 1,974 $ 83 $ 203
East Gwillimbury $ 7,109 N/A N/A
Fort Erie $ 4,552 N/A N/A
Georgina $ 6,065 N/A N/A
Grimsby $ 32,622 N/A N/A
Guelph $ 1,542 $ 426 $ 483
Hamilton $ 9,918 $ 110 $ 225
Huntsville N/A N/A N/A
Kawartha Lakes $ 2,277 $ 269 $ 349
King $ 6,418 N/A N/A
Kingston $ 5,065 $ 160 $ 222
Kitchener $ 7,300 N/A N/A
Leamington $ 1,896 $ 352 $ 375
Lincoln $ 1,763 N/A N/A
London N/A N/A $ 285
Markham $ 3,637 $ 481 $ 568
Newmarket $ 9,870 $ 445 $ 704
Niagara Falls $ 5,842 $ 681 $ 816
Orangeville $ 1,829 $ 427 $ 497
Ottawa $ 5,540 $ 125 $ 202
Owen Sound $ 4,906 $ 226 $ 416
Parry Sound $ 3,697 $ 608 $ 747
Pelham $ 646 N/A N/A
Peterborough $ 2,779 $ 199 $ 247
Port Colborne $ 3,254 N/A N/A
Richmond Hill $ 7,715 $ 482 N/A
Sarnia $ 4,478 $ 297 $ 523
Sault Ste. Marie $ 5,413 $ 166 $ 320
St. Catharines $ 4,090 N/A N/A
St. Thomas $ 1,692 $ 137 $ 177
Stratford $ 2,513 $ 144 $ 190
Sudbury $ 8,388 $ 189 $ 407
Thorold $ 3,537 N/A N/A
Thunder Bay $ 8,162 $ 253 $ 441
Timmins $ 3,087 $ 204 $ 305
Toronto $ 10,017 $ 285 $ 416
Vaughan $ 3,635 $ 540 $ 612
Wasaga Beach $ 5,399 $ 296 $ 477
Waterloo $ 6,499 N/A N/A
Welland $ 4,290 N/A N/A
* Waterloo includes only North Whitchurch-Stouffville $ 3,311 N/A N/A
Dumfries and Wellesley Wilmot $ 7,313 N/A N/A
Windsor $ 4,367 $ 134 $ 183
Woolwich $ 4,389 N/A N/A
Average $ 5,508 $ 333 $ 412
Durham Region $ 5,762 $ 293 $ 441

Halton Region N/A N/A $ 412
Niagara Region N/A $ 305 N/A
Peel Region $ 4,776 $ 146 $ 226
Waterloo Region * $ 13,455 $ 138 N/A
York Region N/A $ 178
Muskoka District $ 3,572 $ 829 $ 1,032
Average $ 6,891 $ 315 $ 528

Storm Sewer
Revenues as MPMP MPMP Net
Storm Sewer
Net a % of Operating Operating Expenditures
Municipality Expenditures Expenditures Costs Urban Costs Rural per Capita
Clarington $ 5,372 0% $ 1,302 N/A $ 0
Amherstburg $ 9,992 0% N/A N/A $ 0
Niagara-on-the-Lake $ 9,297 0% N/A N/A $ 1
Ajax $ 140,720 33% $ 486 N/A $ 2
Grimsby $ 47,001 0% $ 227 $ 124 $ 2
Guelph $ 266,652 0% $ 1,001 N/A $ 2
Leamington $ 68,472 0% $ 1,082 N/A $ 2
Lincoln $ 68,614 0% $ 494 N/A $ 3
Whitby $ 354,885 3% $ 658 $ 1,213 $ 3
Mississauga $ 2,501,308 10% $ 961 N/A $ 4
Brampton $ 1,662,938 0% $ 1,767 $ 2,764 $ 4
Toronto $ 9,869,948 0% $ 1,633 N/A $ 4
Burlington $ 658,981 1% $ 900 $ 224 $ 4
Timmins $ 178,835 0% $ 784 N/A $ 4
Woodstock $ 149,756 0% $ 520 N/A $ 4
Vaughan $ 1,103,377 9% $ 923 $ 924 $ 5
Georgina $ 210,495 0% $ 860 $ 1,204 $ 5
Thorold $ 92,868 0% $ 516 N/A $ 5
Cornwall $ 242,941 0% $ 551 $ 126 $ 5
Milton $ 347,585 0% $ 491 N/A $ 5
Oakville $ 939,710 1% $ 207 N/A $ 6
Belleville $ 279,466 0% $ 1,132 N/A $ 6
Halton Hills $ 322,531 20% $ 589 $ 588 $ 6
Port Colborne $ 108,814 5% $ 2,555 N/A $ 6
Thunder Bay $ 642,559 0% N/A N/A $ 6
Kitchener $ 1,392,673 0% $ 1,089 N/A $ 7
Cambridge $ 863,594 0% N/A N/A $ 7
Aurora $ 390,101 75% $ 3,123 N/A $ 8
Ottawa $ 7,171,135 0% $ 1,753 $ 175 $ 9
Kingston $ 1,056,190 0% $ 1,723 $ 285 $ 9
Niagara Falls $ 760,362 0% $ 848 $ 772 $ 9
Barrie $ 1,211,536 0% $ 703 N/A $ 9
Oshawa $ 1,356,616 0% $ 2,115 $ 905 $ 10
Brantford $ 916,958 0% $ 1,774 N/A $ 10
Cobourg $ 188,073 0% $ 1,154 N/A $ 10
Pickering $ 954,866 0% $ 762 $ 1,839 $ 11
Sault Ste. Marie $ 837,491 0% $ 2,441 N/A $ 11
North Bay $ 658,283 2% $ 2,513 N/A $ 12
Chatham-Kent $ 1,334,210 0% N/A N/A $ 12
Sudbury $ 1,963,044 0% $ 2,500 $ 766 $ 12
Welland $ 696,414 0% N/A $ 296 $ 14
Tillsonburg $ 221,589 0% $ 1,789 N/A $ 15
Waterloo $ 1,491,730 12% $ 4,360 N/A $ 15
St. Catharines $ 2,103,398 0% $ 936 N/A $ 16
Hamilton $ 10,091,466 6% $ 1,545 N/A $ 20
Sarnia $ 1,856,325 4% $ 1,121 N/A $ 26
Wasaga Beach $ 398,113 0% $ 1,871 $ 890 $ 26
Windsor $ 5,820,625 5% $ 2,056 N/A $ 27
Brockville $ 696,951 0% $ 3,755 $ 1,585 $ 32
Parry Sound $ 191,132 0% $ 165 N/A $ 33
Peterborough $ 2,554,861 0% $ 1,729 N/A $ 34
Fort Erie $ 1,237,564 4% $ 365 $ 1,439 $ 41
London $ 15,240,440 0% $ 2,720 $ 427 $ 43
Stratford $ 1,495,736 0% $ 2,896 N/A $ 49
St. Thomas $ 1,998,671 0% $ 7,788 N/A $ 55
Source—2006 FIR Richmond Hill $ - $ 535 $ 2,177 N/A
Average 3% $ 1,515 $ 936 $ 13

Water MPMPs MPMP

Operating Costs
MPMP Operating
Costs for MPMP
MPMP
Operating
for Treatment of Distribution per km Total km of Water Main Costs
drinking Water of Water Water Breaks Integrated
Municipality per Megalitre Distribution Pipe Distribution Pipe /100 km System
Windsor $ 74 $ 3,572 1,111 20.7 $ 130
Cornwall $ 100 $ 2,015 367 9.5 $ 156
Toronto $ 73 $ 16,154 N/A 17.5 $ 280
Kingston $ 73 $ 10,321 558 11.6 $ 283
Leamington $ 148 $ 4,394 330 2.7 $ 289
Hamilton $ 154 $ 6,879 1,992 14.1 $ 300
Ottawa $ 151 $ 7,775 2,715 9.8 $ 326
London N/A N/A N/A 8.8 $ 366
Barrie $ 203 $ 4,820 577 4.7 $ 381
Peterborough $ 239 $ 5,394 405 6.9 $ 399
North Bay $ 126 $ 10,167 379 15.6 $ 414
Guelph $ 171 $ 9,233 517 11.0 $ 426
Stratford $ 212 $ 6,148 173 13.3 $ 427
Wasaga Beach $ 164 $ 3,177 244 - $ 446
Sarnia $ 178 $ 4,196 N/A 13.8 $ 454
Thunder Bay $ 205 $ 6,854 726 9.2 $ 458
Brockville $ 266 $ 8,638 N/A 10.4 $ 469
Chatham-Kent $ 264 $ 2,816 N/A 8.6 $ 511
Sault Ste. Marie $ 348 $ 5,404 437 19.7 $ 526
Belleville $ 361 $ 9,305 N/A 8.0 $ 624
Orangeville $ 438 $ 5,555 112 2.7 $ 635
Sudbury $ 237 $ 9,779 895 10.5 $ 636
Owen Sound $ 437 $ 3,592 216 7.9 $ 636
Brantford $ 358 $ 8,886 472 2.3 $ 651
Vaughan $ 556 $ 5,548 791 3.9 $ 668
Aurora $ 495 $ 8,266 N/A 5.5 $ 724
Niagara Falls $ 513 $ 8,583 420 19.3 $ 726
Parry Sound $ 252 $ 16,171 38 13.2 $ 766
Newmarket $ 374 $ 16,108 249 5.6 $ 804
Markham $ 496 $ 11,051 919 2.6 $ 806
Bradford West Gwillimbury $ 522 $ 7,918 87 4.6 $ 890
Kawartha Lakes $ 509 $ 10,225 307 24.8 $ 1,183
Central Elgin $ 459 $ 16,448 58 6.9 $ 1,995
Amherstburg N/A N/A 297 N/A N/A
Cambridge N/A $ 6,996 N/A 3.9 N/A
Cobourg $ 488 N/A N/A N/A N/A
Fort Erie N/A $ 6,835 N/A 11.2 N/A
Georgina N/A $ 9,491 N/A 4.0 N/A
Grimsby N/A $ 19,030 127 11.0 N/A
King N/A $ 8,289 N/A 8.1 N/A
Kitchener N/A $ 6,657 840 9.3 N/A
Lincoln N/A $ 10,141 N/A 11.0 N/A
Middlesex Centre $ 1,097 N/A 60 13.3 N/A
Niagara-on-the-Lake N/A $ 5,734 N/A 6.6 N/A
Pelham N/A $ 4,732 N/A 9.9 N/A
Port Colborne N/A $ 4,549 180 6.1 N/A
Richmond Hill $ 495 $ 7,468 462 7.6 N/A
St. Catharines N/A $ 13,707 $ 630 15.7 N/A
St. Thomas N/A $ 17,834 209 11.5 N/A
Thorold N/A $ 4,591 144 18.8 N/A
Timmins N/A N/A 4 4.4 N/A
Waterloo N/A $ 8,377 360 8.3 N/A
Welland N/A $ 8,769 282 12.8 N/A
Whitchurch-Stouffville $ 5,012 N/A N/A 6.8 N/A
Wilmot N/A $ 8,014 N/A N/A N/A
Woolwich N/A $ 6,269 109 6.4 N/A
Average $ 451 $ 8,257 9.7 $ 569
Durham Region $ 207 $ 8,402 2,324 4.8 $ 476

Halton Region N/A N/A N/A 5.2 $ 408
Niagara Region $ 221 N/A N/A N/A N/A
Peel Region $ 203 $ 5,510 3,868 7.3 $ 314
Waterloo Region * $ 306 $ 10,960 N/A N/A N/A
York Region $ 415 N/A N/A 0.8 N/A
Muskoka District $ 662 $ 5,361 N/A 4.3 $ 1,036
Average $ 336 $ 7,558 4.5 $ 559

Waste Collection
Net
Net MPMP Expenditures
Expenditures Revenues as Collection Waste
Waste a % of Gross Cost Costs Per Collection Per
Municipality Collection Expenditures per Capita Tonne Capita
Bradford West Gwillimbury $ (798,048) 706% $ 5 N/A $ (33)
Ottawa $ (12,726,371) 174% $ 21 $ 65 $ (16)
Middlesex Centre $ (147,038) 179% $ 12 N/A $ (9)
Cornwall $ (324,487) 130% $ 23 N/A $ (7)
Belleville $ 3,338 100% $ 21 $ 130 $ 0
Cobourg $ 37,602 0% $ 2 N/A $ 2
Brockville $ 89,521 71% $ 14 $ 82 $ 4
Owen Sound $ 114,793 83% $ 32 $ 252 $ 5
Tillsonburg $ 83,257 73% $ 21 N/A $ 6
Barrie $ 965,243 23% $ 10 $ 27 $ 8
Stratford $ 238,742 0% $ 8 $ 71 $ 8
Markham $ 2,310,882 6% $ 9 $ 28 $ 9
Sarnia $ 779,724 2% $ 11 $ 34 $ 11
Brantford $ 1,140,794 17% $ 15 $ 43 $ 13
St. Thomas $ 471,739 0% $ 13 $ 36 $ 13
Wasaga Beach $ 205,257 2% $ 14 N/A $ 14
Peterborough $ 1,036,525 0% $ 14 $ 69 $ 14
Sault Ste. Marie $ 1,038,926 0% $ 14 $ 51 $ 14
North Bay $ 836,455 0% $ 15 $ 18 $ 15
Toronto $ 41,765,914 9% $ 18 $ 71 $ 17
Georgina $ 751,075 0% $ 18 $ 53 $ 18
Vaughan $ 4,325,101 2% $ 18 $ 78 $ 18
Whitby $ 2,013,339 3% $ 19 N/A $ 18
Chatham-Kent $ 1,989,460 0% $ 18 $ 38 $ 18
Kingston $ 2,185,119 0% $ 19 $ 96 $ 19
Timmins $ 833,566 0% $ 19 $ 19
Aurora $ 938,585 0% $ 20 $ 73 $ 20
London $ 7,449,408 5% $ 22 N/A $ 21
Leamington $ 610,635 0% $ 21 N/A $ 21
Orangeville $ 571,977 11% $ 24 N/A $ 21
Windsor $ 4,614,668 4% $ 22 $ 82 $ 21
Newmarket $ 1,693,325 5% $ 24 $ 62 $ 23
Parry Sound $ 133,152 12% $ 26 $ 115 $ 23
Oshawa $ 3,276,230 0% $ 23 N/A $ 23
East Gwillimbury $ 502,467 0% $ 24 $ 83 $ 24
Kawartha Lakes $ 1,853,805 3% $ 26 $ 128 $ 25
Amherstburg $ 564,952 0% $ 26 N/A $ 26
Sudbury $ 4,145,605 1% $ 26 $ 108 $ 26
Hamilton $ 13,488,764 0% $ 27 $ 123 $ 27
King $ 528,440 0% $ 27 $ 100 $ 27
Whitchurch-Stouffville $ 668,275 0% $ 27 $ 73 $ 27
Thunder Bay $ 3,141,861 0% $ 29 $ 92 $ 29
Guelph $ 4,208,035 0% $ 37 $ 128 $ 37
Central Elgin $ 701,175 0% $ 55 N/A $ 55
Niagara Falls $ 4,861,562 0% $ 59 N/A $ 59
Average 36% $ 20 $ 80 $ 16
Source—2006 FIR

Waste Collection (cont’d)

Net
Net MPMP Expenditures
Expenditures Revenues as Collection Waste
Waste a % of Gross Cost Costs Per Collection Per
Municipality Collection Expenditures per Capita Tonne Capita
Durham Region $ 5,546,065 1% $ 10 $ 92 $ 10
Halton Region $ 7,850,611 1% $ 18 $ 112 $ 17
Niagara Region $ 238,336 97% $ 20 $ 98 $ 1
Peel Region $ 17,475,531 1% $ 15 $ 62 $ 15
Waterloo Region $ 9,283,981 N/A $ 19 N/A $ 19
York Region $ - N/A N/A N/A N/A
Muskoka District $ 3,107,578 N/A $ 54 $ 159 $ 54
Average $ 23 $ 105 $ 19
Factors Affecting this Measure:

• Service levels: frequency of pick-up, urban vs. rural service, residential vs. commercial
and industrial service
• The distance between pick-ups and the amount collected at each point
• Distance to disposal and transfer sites
• Precipitation which impacts the weight of waste collected
• The nature and extent of a municipality’s recycling efforts
• The number of materials included in the recycling program
• The effort expended on the promotion and enforcement of the recycling program
• User fees

Waste Disposal
Waste
Revenues as MPMP Disposal Net
Net a % of Disposal Expenditures
Municipality Expenditures Expenditures Cost/Tonne Per Capita
Stratford $ (637,452) 142% $ 43 $ (21)
Peterborough $ (809,744) 143% $ 22 $ (11)
North Bay $ (449,716) 122% $ 30 $ (8)
Thunder Bay $ (890,065) 133% $ 19 $ (8)
Brantford $ (632,627) 119% $ 71 $ (7)
Clarington $ (169,033) N/A N/A $ (2)
Georgina $ 76,939 76% N/A $ 2
Kawartha Lakes $ 290,396 88% $ 59 $ 4
Waterloo Region $ 2,174,574 83% N/A $ 5
Sudbury $ 1,115,955 79% $ 43 $ 7
Niagara Region $ 3,063,884 83% $ 62 $ 7
Ottawa $ 6,381,031 28% $ 34 $ 8
Sault Ste. Marie $ 661,328 81% $ 104 $ 9
London $ 3,771,117 34% N/A $ 11
King $ 214,308 N/A $ 41 $ 11
Middlesex Centre $ 177,322 N/A N/A $ 11
Thorold $ 239,838 N/A N/A $ 13
Orangeville $ 392,811 N/A N/A $ 15
Halton Region $ 6,638,900 29% N/A $ 15
Chatham-Kent $ 1,762,139 48% $ 63 $ 16
Kingston $ 1,968,262 10% $ 75 $ 17
St. Thomas $ 613,682 N/A $ 47 $ 17
York Region $ 15,875,369 10% $ 82 $ 18
Belleville $ 934,202 8% $ 119 $ 19
Leamington * $ 567,973 N/A N/A $ 20
Cornwall $ 920,241 7% N/A $ 20
Hamilton $ 11,592,067 22% $ 61 $ 23
Durham Region $ 13,273,121 18% $ 109 $ 24
Barrie $ 3,159,960 20% $ 62 $ 25
Windsor $ 5,541,563 27% $ 77 $ 26
Peel Region $ 31,960,894 1% $ 125 $ 28
Timmins $ 1,189,660 N/A N/A $ 28
Toronto $ 72,093,701 9% $ 89 $ 29
Amherstburg $ 645,546 N/A N/A $ 30
Owen Sound $ 658,034 N/A $ 41 $ 30
Brockville $ 707,244 N/A $ 117 $ 32
Bradford West Gwillimbury $ 830,100 N/A N/A $ 35
Parry Sound $ 282,346 11% $ 141 $ 49
Wasaga Beach $ 756,369 14% N/A $ 50
Muskoka District $ 3,200,518 47% $ 51 $ 56
Guelph $ 7,120,844 1% $ 77 $ 62
Average 51% $ 69 $ 17
Source—2006 FIR

Waste Disposal (cont’d)
Factors Affecting this measure:

• Precipitation which impacts the weight of waste disposal
• Landfill hours of operation

Recycling
MPMP % of
Revenues as Residential MPMP FIR Net
Net a % of Recycling Recycling Recycling
Municipality Expenditures Expenditures Diverted Cost/Tonne Cost/Capita
Central Elgin $ (49,915) N/A N/A $ (4)
Timmins $ (7,399) 8% N/A $ (0)
Thorold $ 3,202 0% N/A N/A $ 0
Woodstock $ 62,970 0% N/A N/A $ 2
Cornwall $ 353,563 61% 20% N/A $ 8
Middlesex Centre $ 132,959 55% N/A N/A $ 9
Thunder Bay $ 938,349 24% 25% $ 102 $ 9
London $ 3,330,124 29% 40% N/A $ 9
Vaughan $ 2,690,179 18% 32% $ 124 $ 11
Newmarket $ 929,022 29% 38% $ 114 $ 13
Barrie $ 1,723,530 25% 44% $ 86 $ 13
Belleville $ 691,406 0% 38% $ 140 $ 14
Guelph $ 1,746,401 78% 53% $ 156 $ 15
Georgina $ 648,726 10% 39% $ 115 $ 15
Chatham-Kent $ 1,669,514 16% 29% $ 130 $ 15
Aurora $ 755,294 13% 34% $ 130 $ 16
Owen Sound $ 345,832 55% 46% $ 16
East Gwillimbury $ 335,087 0% 36% $ 98 $ 16
Brockville $ 352,866 0% 43% $ 111 $ 16
Whitchurch-Stouffville $ 425,974 0% 31% $ 47 $ 17
Orangeville $ 474,980 26% 39% N/A $ 18
Hamilton $ 9,073,873 43% 41% $ 161 $ 18
King $ 354,803 0% 30% $ 158 $ 18
Stratford $ 555,231 24% 44% $ 96 $ 18
Kawartha Lakes $ 1,452,895 27% 37% $ 179 $ 19
Wasaga Beach $ 308,451 1% N/A N/A $ 21
Kingston $ 2,470,985 49% 42% $ 147 $ 21
Brantford $ 1,906,140 0% 30% $ 99 $ 21
Markham $ 5,534,526 7% 70% $ 96 $ 21
St. Thomas $ 785,889 14% 42% $ 170 $ 22
Peterborough $ 1,704,199 54% 48% $ 90 $ 23
North Bay $ 1,239,598 0% 32% $ 110 $ 23
Niagara Falls $ 2,020,772 0% N/A N/A $ 25
Windsor $ 5,399,899 6% 36% $ 81 $ 25
Ottawa $ 20,497,169 15% 35% $ 143 $ 25
Sarnia $ 1,804,838 2% 34% $ 88 $ 25
Sudbury $ 4,767,845 11% 44% $ 183 $ 30
Parry Sound $ 180,322 21% 23% $ 378 $ 31
Sault Ste. Marie $ 2,579,194 0% 37% $ 202 $ 34
Toronto $ 87,561,592 13% 42% $ 206 $ 35
Average 19% 38% $ 136 $ 17
Source—2006 FIR

Recycling (cont’d)
MPMP % of
Revenues as Residential MPMP FIR Net
Net a % of Recycling Recycling Recycling
Municipality Expenditures Expenditures Diverted Cost/Tonne Cost/Capita
Niagara Region $ (2,873,213) 120% 45% $ 166 $ (7)
York Region $ 7,538,651 47% 41% $ 58 $ 8
Waterloo Region $ 4,993,083 46% 43% N/A $ 10
Halton Region $ 6,797,395 34% 42% N/A $ 15
Durham Region $ 10,276,010 40% 43% $ 117 $ 18
Peel Region $ 28,223,769 24% 45% $ 122 $ 24
Muskoka District $ 2,830,005 9% 44% $ 204 $ 49
Average 46% 43% $ 133 $ 17
Factors Affecting this Measure:

• Service levels: frequency of pick-up, urban vs. rural service, residential vs. commercial
and industrial service
• The distance between pick-ups and the amount collected at each point
• Distance to disposal and transfer sites
• Precipitation which impacts the weight of waste collected
• User fees

Public Health Services
Public Health
Revenues as a Net
Halton Region $ 5,725,482 75% $ 13
Windsor $ 2,793,160 79% $ 13
Barrie $ 1,711,396 1% $ 13
Cornwall $ 681,560 0% $ 15
Brockville $ 338,628 0% $ 15
Peel Region $ 17,920,037 61% $ 15
York Region $ 15,721,087 67% $ 18
Guelph $ 2,098,389 71% $ 18
Waterloo Region $ 8,964,174 69% $ 19
London $ 6,728,152 69% $ 19
Peterborough $ 1,441,513 77% $ 19
St. Thomas $ 728,472 73% $ 20
Parry Sound $ 123,691 71% $ 21
Durham Region $ 12,750,473 64% $ 23
Chatham-Kent $ 2,528,643 69% $ 23
Brantford $ 2,132,373 62% $ 24
Niagara Region $ 10,323,691 59% $ 24
Hamilton $ 12,338,568 66% $ 24
Kawartha Lakes $ 1,915,130 9% $ 26
Kingston $ 3,022,801 70% $ 26
District of Muskoka $ 1,519,716 0% $ 26
Stratford $ 814,238 70% $ 27
Ottawa $ 22,093,934 56% $ 27
Toronto $ 68,863,820 65% $ 28
Thunder Bay $ 3,118,034 76% $ 29
Belleville $ 1,456,691 41% $ 30
Sault Ste. Marie $ 2,433,093 79% $ 32
Timmins $ 1,662,642 70% $ 39
Sudbury $ 6,138,292 68% $ 39
North Bay $ 2,696,066 60% $ 50
Average 57% $ 24
Source—2006 FIR

Ambulance Services
Ambulance
Revenues as Services Net
Net a % of Expenditures
Municipality Expenditures Expenditures Per Capita
Waterloo Region $ 8,574,572 39% $ 18
Peel Region $ 20,803,125 42% $ 18
Sault Ste. Marie $ 1,499,608 48% $ 20
London $ 8,048,204 0% $ 23
Hamilton $ 11,858,409 44% $ 24
Brantford $ 2,317,368 0% $ 26
Guelph $ 3,005,830 65% $ 26
Ottawa $ 21,638,226 52% $ 27
Halton Region $ 12,760,194 39% $ 28
Durham Region $ 15,944,721 41% $ 28
Toronto $ 72,029,728 51% $ 29
Niagara Region $ 12,472,707 40% $ 29
North Bay $ 1,631,483 56% $ 30
York Region $ 27,430,828 23% $ 31
Barrie $ 4,092,758 0% $ 32
Cornwall $ 1,513,539 81% $ 33
Peterborough $ 2,479,764 0% $ 33
Brockville $ 767,081 0% $ 35
Windsor $ 7,675,069 5% $ 35
Kingston $ 4,731,779 0% $ 40
Kawartha Lakes $ 3,165,344 35% $ 42
St. Thomas $ 1,541,481 0% $ 43
Chatham-Kent $ 4,686,107 46% $ 43
Belleville $ 2,165,879 0% $ 44
Stratford $ 1,488,039 0% $ 49
Thunder Bay $ 5,691,824 62% $ 52
Sudbury $ 8,236,209 45% $ 52
Muskoka District $ 4,512,069 45% $ 78
Timmins $ 4,770,536 0% $ 111
Parry Sound $ 2,832,746 65% $ 487
Average 31% $ 52
Factors that affect Ambulance Services costs: Source—2006 FIR
• Service levels and standards

• How service is dispatched
• Urban vs. rural coverage
• Volume of activity
• Financial reporting practices
• Age and condition of fleet

Cemeteries
Revenues as a Cemeteries Net
Markham $ 17,440 37% $ 0
Mississauga $ 94,927 35% $ 0
Vaughan $ 45,864 54% $ 0
Wellesley $ 2,236 0% $ 0
Whitby $ 28,171 88% $ 0
Port Colborne $ 5,409 0% $ 0
King $ 5,746 67% $ 0
Halton Hills $ 19,719 94% $ 0
Central Elgin $ 4,818 0% $ 0
Brampton $ 181,132 51% $ 0
Waterloo $ 49,142 96% $ 1
Clarington $ 52,400 77% $ 1
Orangeville $ 18,133 72% $ 1
Kawartha Lakes $ 54,595 63% $ 1
Middlesex Centre $ 14,598 18% $ 1
Welland $ 47,691 50% $ 1
Woolwich $ 19,880 52% $ 1
Georgina $ 46,299 62% $ 1
Wilmot $ 19,097 72% $ 1
Whitchurch-Stouffville $ 28,268 69% $ 1
Lincoln $ 29,896 82% $ 1
Bracebridge $ 22,882 61% $ 1
Bradford West Gwillimbury $ 36,109 22% $ 2
Sudbury $ 239,704 86% $ 2
Burlington $ 299,690 17% $ 2
St. Thomas $ 71,864 0% $ 2
Oshawa $ 283,751 29% $ 2
Leamington $ 62,138 21% $ 2
Brantford $ 211,883 62% $ 2
Huntsville $ 45,967 59% $ 3
Oakville $ 418,152 60% $ 3
Thunder Bay $ 292,281 34% $ 3
Pelham $ 47,314 56% $ 3
Gravenhurst $ 38,720 54% $ 4
Wasaga Beach $ 57,636 45% $ 4
Kitchener $ 788,220 55% $ 4
Hamilton $ 2,026,313 42% $ 4
St. Catharines $ 550,794 60% $ 4
Owen Sound $ 93,242 70% $ 4
Fort Erie $ 134,149 37% $ 4
Timmins $ 215,030 65% $ 5
Chatham-Kent $ 563,433 57% $ 5
Cambridge $ 656,274 49% $ 5
Brockville $ 134,181 47% $ 6
Grimsby $ 160,303 33% $ 7
Sault Ste. Marie $ 742,020 52% $ 10
Tillsonburg $ 146,902 49% $ 10
Niagara Falls $ 1,196,536 23% $ 15
Stratford $ 636,561 35% $ 21
Parry Sound $ 136,582 17% $ 23
Source—2006 FIR Thorold $ 492,158 23% $ 27
Average 49% $ 4

General Assistance
The following table is calculated using the 2006 FIR (schedule 40 and schedule 12) and the 2006
population as provided by Stats. Canada.
Factors that affect General Assistance costs:

• Number of recipients
• Socio-demographics
• Financial reporting practices
• Provincial policies
Note that in some cases, these costs are offset by the Ontario Municipal Partnership Fund (OMPF)
which is shown later in the report.
Net
Net Expenditures Net
Expenditures General Expenditures
General Assistance Per per $100,000
Municipality Location Assistance Capita CVA
District of Muskoka Simcoe/Musk./Duff. $ 5,526,343 $ 96 $ 33
Halton Region GTA $ 44,289,664 $ 99 $ 73
York Region GTA $ 94,807,965 $ 106 $ 74
Timmins North $ 1,575,600 $ 37 $ 79
Parry Sound Simcoe/Musk./Duff. $ 398,680 $ 69 $ 83
Guelph Southwest $ 8,873,368 $ 77 $ 87
Peel Region GTA $ 117,783,126 $ 102 $ 89
Kawartha Lakes Eastern $ 7,329,868 $ 98 $ 96
Barrie Simcoe/Musk./Duff. $ 11,885,320 $ 93 $ 105
Stratford Southwest $ 2,867,133 $ 94 $ 119
Toronto GTA $ 420,406,405 $ 168 $ 133
Waterloo Region Southwest $ 47,542,658 $ 99 $ 138
Niagara Region Niagara/Hamilton $ 50,778,025 $ 119 $ 147
Ottawa Eastern $ 136,648,261 $ 168 $ 157
St. Thomas Southwest $ 4,252,325 $ 118 $ 204
London Southwest $ 53,719,782 $ 152 $ 207
Chatham-Kent Southwest $ 16,399,188 $ 152 $ 208
Hamilton Niagara/Hamilton $ 84,792,682 $ 168 $ 219
Windsor Southwest $ 34,572,123 $ 160 $ 220
Kingston Eastern $ 21,484,317 $ 183 $ 225
Brantford Southwest $ 15,600,097 $ 173 $ 254
Brockville Eastern $ 4,144,080 $ 189 $ 283
Peterborough Eastern $ 16,474,436 $ 220 $ 297
Thunder Bay North $ 19,085,737 $ 175 $ 301
Sudbury North $ 25,545,059 $ 162 $ 313
Belleville Eastern $ 10,501,877 $ 215 $ 320
North Bay North $ 11,063,727 $ 205 $ 339
Sault Ste. Marie North $ 16,469,778 $ 220 $ 470
Cornwall Eastern $ 11,578,895 $ 252 $ 528
Average $ 144 $ 200

Assistance to the Aged Net Assistance to

Expenditures Revenues as a the Aged Net
Assistance to % of Expenditures
Factors that affect Assistance to
Municipality the Aged Expenditures per Capita
the Aged costs: Port Colborne $ 9,950 0% $ 1
• User fees Vaughan $ 141,852 20% $ 1
Markham $ 224,136 19% $ 1
• Case mix index Fort Erie $ 34,483 14% $ 1
Huntsville $ 30,305 47% $ 2
• Financial reporting practices Brampton $ 913,687 25% $ 2
• Whether the municipality St. Catharines $ 281,301 24% $ 2
operates a facility Sarnia $ 154,571 46% $ 2
• Number of residents Pickering $ 198,304 20% $ 2
Thorold $ 42,805 0% $ 2
• Service levels and standards Barrie $ 343,354 30% $ 3
Lincoln $ 58,890 36% $ 3
Welland $ 142,581 0% $ 3
Woodstock $ 112,000 0% $ 3
Georgina $ 166,249 23% $ 4
Halton Hills $ 225,430 45% $ 4
Grimsby $ 102,609 37% $ 4
Niagara Falls $ 358,654 22% $ 4
Cambridge $ 529,510 54% $ 4
Whitby $ 549,904 40% $ 5
Oshawa $ 756,297 0% $ 5
Guelph $ 634,000 0% $ 6
Waterloo $ 562,356 57% $ 6
Kitchener $ 1,193,149 39% $ 6
District of Muskoka $ 586,471 94% $ 10
Waterloo Region $ 5,822,225 73% $ 12
York Region $ 10,916,723 62% $ 12
Peterborough $ 1,057,507 90% $ 14
Stratford $ 521,258 90% $ 17
Peel Region $ 20,560,355 64% $ 18
Niagara Region $ 8,129,941 87% $ 19
Parry Sound $ 116,093 81% $ 20
Toronto $ 50,767,919 74% $ 20
London $ 7,895,696 63% $ 22
Ottawa $ 18,367,710 66% $ 23
Sudbury $ 3,788,723 84% $ 24
Hamilton $ 12,307,245 65% $ 24
Belleville $ 1,261,181 2% $ 26
North Bay $ 1,586,594 86% $ 29
Cornwall $ 1,373,971 85% $ 30
Halton Region $ 13,464,856 72% $ 30
Sault Ste. Marie $ 2,410,029 5% $ 32
St. Thomas $ 1,368,793 85% $ 38
Brantford $ 3,506,729 65% $ 39
Windsor $ 9,971,359 52% $ 46
Chatham-Kent $ 5,332,202 76% $ 49
Durham Region $ 29,624,180 60% $ 53
Timmins $ 2,512,343 79% $ 58
Kingston $ 9,442,540 49% $ 81
Brockville $ 2,106,948 0% $ 96
Thunder Bay $ 11,565,954 68% $ 106
Source—2006 FIR
Average 47% $ 20

Child Care
Revenues as a Child Care Net

Parry Sound $ (26,842) 111% $ (5)
Belleville $ 132,128 0% $ 3
District of Muskoka $ 416,416 80% $ 7
Cornwall $ 369,760 94% $ 8
Barrie $ 1,157,050 0% $ 9
Brockville $ 203,709 0% $ 9
Peel Region $ 10,871,579 85% $ 9
Kingston $ 1,245,606 84% $ 11
Halton Region $ 5,135,104 82% $ 11
Sault Ste. Marie $ 945,741 86% $ 13
York Region $ 11,718,803 79% $ 13
Brantford $ 1,190,368 79% $ 13
Waterloo Region $ 6,600,598 80% $ 14
Niagara Region $ 5,941,454 77% $ 14
Chatham-Kent $ 1,569,159 90% $ 15
Stratford $ 467,643 92% $ 15
Guelph $ 1,826,648 73% $ 16
St. Thomas $ 648,473 83% $ 18
Hamilton $ 9,273,481 79% $ 18
London $ 7,378,492 76% $ 21
Durham Region $ 12,244,158 66% $ 22
Sudbury $ 3,537,982 79% $ 22
Thunder Bay $ 2,988,958 69% $ 27
Windsor $ 6,033,038 85% $ 28
Ottawa $ 24,628,341 72% $ 30
Toronto $ 79,441,635 76% $ 32
North Bay $ 2,582,834 59% $ 48
Average 71% $ 16
Source—2006 FIR

Social Housing
Social Housing
Revenues as a Net
Central Elgin $ 189,023 22% $ 15
Parry Sound $ 160,410 0% $ 28
Barrie $ 3,969,238 0% $ 31
Brockville $ 679,319 0% $ 31
Kawartha Lakes $ 2,539,589 67% $ 34
District of Muskoka $ 2,745,846 22% $ 48
Chatham-Kent $ 5,690,758 45% $ 53
Belleville $ 2,610,914 0% $ 53
Peterborough $ 4,030,038 74% $ 54
Waterloo Region $ 27,528,625 46% $ 58
Sault Ste. Marie $ 4,453,523 60% $ 59
Durham Region $ 34,244,106 37% $ 61
Kingston $ 7,724,303 45% $ 66
Peel Region $ 77,138,558 49% $ 67
Thunder Bay $ 8,070,553 64% $ 74
North Bay $ 4,071,701 41% $ 75
Halton Region $ 35,722,206 13% $ 80
Niagara Region $ 35,163,623 22% $ 82
Brantford $ 7,566,420 54% $ 84
London $ 30,763,589 26% $ 87
Guelph $ 10,104,109 41% $ 88
York Region $ 81,934,646 29% $ 92
Cornwall $ 4,548,781 68% $ 99
Sudbury $ 16,109,273 45% $ 102
Ottawa $ 83,673,373 57% $ 103
Stratford $ 3,452,133 52% $ 113
St. Thomas $ 4,384,332 27% $ 121
Hamilton $ 63,711,783 28% $ 126
Windsor $ 28,537,658 43% $ 132
Toronto $ 430,368,632 41% $ 172
Timmins $ 9,839,663 0% $ 229
Average 36% $ 81
Source—2006 FIR

Parks
MPMP
Parks
Revenues as a Parks Net Operating
Net % of Expenditures Costs per
Municipality Expenditures Expenditures per Capita Person
Timmins $ 1,153,575 4% $ 27 $ 1
Whitchurch-Stouffville $ 328,110 0% $ 13 $ 11
Bradford West Gwillimbury $ 333,980 15% $ 14 $ 13
Kawartha Lakes $ 732,337 34% $ 10 $ 15
Orangeville $ 418,105 9% $ 16 $ 16
Middlesex Centre $ 231,560 13% $ 15 $ 16
Leamington $ 525,339 5% $ 18 $ 16
Woolwich $ 355,978 8% $ 18 $ 17
Clarington $ 2,114,757 3% $ 27 $ 18
Huntsville $ 389,228 3% $ 21 $ 19
Tillsonburg $ 291,284 1% $ 20 $ 20
Amherstburg $ 641,491 3% $ 29 $ 22
Chatham-Kent $ 2,706,378 1% $ 25 $ 23
Markham $ 6,468,282 1% $ 25 $ 23
Bracebridge $ 324,626 0% $ 21 $ 24
Cornwall $ 1,247,843 0% $ 27 $ 24
Wilmot $ 926,234 10% $ 54 $ 25
Whitby $ 2,956,054 2% $ 27 $ 26
Halton Hills $ 1,183,211 19% $ 21 $ 27
Guelph $ 3,099,418 11% $ 27 $ 27
Caledon $ 1,667,009 9% $ 29 $ 28
Thorold $ 536,399 5% $ 29 $ 28
King $ 572,288 0% $ 29 $ 28
Newmarket $ 3,036,370 6% $ 41 $ 29
Ottawa $ 26,995,132 1% $ 33 $ 30
Wasaga Beach $ 670,750 3% $ 45 $ 30
Pickering $ 3,430,339 1% $ 39 $ 30
Peterborough $ 2,608,768 2% $ 35 $ 30
Mississauga $ 21,317,398 0% $ 32 $ 30
Hamilton $ 16,744,542 0% $ 33 $ 31
Pelham $ 485,394 19% $ 30 $ 32
Barrie $ 5,343,136 4% $ 42 $ 32
Vaughan $ 7,953,737 1% $ 33 $ 32
Kingston $ 3,991,799 2% $ 34 $ 34
Fort Erie $ 1,382,245 0% $ 46 $ 34
Grimsby $ 739,887 1% $ 31 $ 35
Milton $ 2,545,253 8% $ 40 $ 36
Burlington $ 6,231,822 0% $ 38 $ 36
Sudbury $ 5,661,475 5% $ 36 $ 37
Niagara Falls $ 3,135,406 0% $ 38 $ 37
Lincoln $ 742,333 5% $ 34 $ 38
Toronto $ 143,761,256 4% $ 57 $ 38
Waterloo $ 4,433,582 13% $ 45 $ 38
Cambridge $ 4,758,178 4% $ 40 $ 39

Parks (cont’d)
MPMP
Parks
Revenues as a Parks Net Operating
Net % of Expenditures Costs per
Municipality Expenditures Expenditures per Capita Person
St. Thomas $ 1,409,744 0% $ 39 $ 39
Woodstock $ 1,462,462 3% $ 41 $ 40
Georgina $ 1,966,167 13% $ 46 $ 41
Kitchener $ 9,447,222 4% $ 46 $ 41
Belleville $ 1,970,609 0% $ 40 $ 42
Brampton $ 18,759,075 1% $ 43 $ 43
Parry Sound $ 361,892 0% $ 62 $ 44
Ajax $ 4,463,198 6% $ 49 $ 44
St. Catharines $ 6,699,285 6% $ 51 $ 44
Central Elgin $ 628,096 2% $ 49 $ 45
Sault Ste. Marie $ 3,481,912 0% $ 46 $ 45
Aurora $ 3,009,071 7% $ 63 $ 47
Windsor $ 10,360,618 3% $ 48 $ 47
Owen Sound $ 1,087,240 2% $ 50 $ 48
Richmond Hill N/A N/A N/A $ 49
Oshawa $ 7,451,744 3% $ 53 $ 50
Sarnia $ 4,547,404 6% $ 64 $ 50
Oakville $ 9,908,013 2% $ 60 $ 50
North Bay $ 3,589,701 1% $ 67 $ 51
Brantford $ 4,471,750 11% $ 50 $ 51
Stratford $ 1,728,510 0% $ 57 $ 52
Niagara-on-the-Lake $ 880,025 1% $ 60 $ 52
Thunder Bay $ 6,937,177 3% $ 64 $ 56
Welland $ 2,802,814 1% $ 56 $ 56
Brockville $ 984,843 10% $ 45 $ 57
Gravenhurst $ 627,439 0% $ 57 $ 58
Cobourg $ 1,638,583 4% $ 90 $ 59
Port Colborne $ 1,575,279 1% $ 85 $ 67
Average 5% $ 40 $ 35
Source—2006 FIR

Recreation Programming
MPMP
Rec Programs Recreation Recreation
Revenues as a Programs Net Programs
Net % of Expenditures Operating Costs Population
Municipality Expenditures Expenditures per Capita per Person Range
Middlesex Centre N/A N/A N/A $ - under 20,000
Port Colborne N/A N/A N/A $ - under 20,000
Leamington $ (1,679,491) N/A $ (58) $ - 20,000 - 49,999
Brockville $ 22,954 20% $ 1 $ 1 20,000 - 49,999
Central Elgin $ 18,903 0% $ 1 $ 2 under 20,000
Fort Erie $ 56,563 12% $ 2 $ 2 20,000 - 49,999
Woolwich $ (12,342) 123% $ (1) $ 3 under 20,000
Pelham $ (42,556) 159% $ (3) $ 4 under 20,000
Sarnia $ 291,783 20% $ 4 $ 5 50,000 - 99,999
Amherstburg $ (297,080) 360% $ (14) $ 5 20,000 - 49,999
Woodstock $ 111,353 37% $ 3 $ 6 20,000 - 49,999
Sault Ste. Marie $ 427,512 14% $ 6 $ 7 50,000 - 99,999
St. Thomas $ 174,156 38% $ 5 $ 8 20,000 - 49,999
Niagara-on-the-Lake $ 56,013 52% $ 4 $ 8 under 20,000
Whitby $ 883,195 10% $ 8 $ 8 100,000 +
East Gwillimbury $ (737,447) 484% $ (35) $ 9 20,000 - 49,999
Cobourg $ 153,608 0% $ 8 $ 9 under 20,000
Orangeville $ (141,105) 147% $ (5) $ 11 20,000 - 49,999
Kawartha Lakes $ 262,969 68% $ 4 $ 11 50,000 - 99,999
St. Catharines $ 1,877,808 6% $ 14 $ 12 100,000 +
Belleville $ 238,953 61% $ 5 $ 13 20,000 - 49,999
Peterborough $ 789,361 27% $ 11 $ 14 50,000 - 99,999
Windsor $ 2,792,482 16% $ 13 $ 14 100,000 +
Welland $ 464,849 36% $ 9 $ 14 50,000 - 99,999
Whitchurch-Stouffville $ (1,295,035) 429% $ (53) $ 15 20,000 - 49,999
Niagara Falls $ 25,939 98% $ 0 $ 15 50,000 - 99,999
Kingston $ 1,456,689 28% $ 12 $ 17 100,000 +
Clarington $ 1,148,492 22% $ 15 $ 18 50,000 - 99,999
Wilmot $ 324,590 0% $ 19 $ 18 under 20,000
Cambridge $ 2,289,048 1% $ 19 $ 19 100,000 +
Sudbury $ 2,552,258 14% $ 16 $ 19 100,000 +
Markham $ (2,357,876) 141% $ (9) $ 19 100,000 +
Grimsby $ 310,556 26% $ 13 $ 20 20,000 - 49,999
Georgina $ 2,293,353 5% $ 54 $ 21 20,000 - 49,999
Chatham-Kent $ 1,532,484 34% $ 14 $ 22 100,000 +
Wasaga Beach $ 208,225 40% $ 14 $ 22 under 20,000
Stratford $ 527,238 16% $ 17 $ 22 20,000 - 49,999
King $ 158,369 65% $ 8 $ 22 under 20,000
Guelph $ 2,426,097 17% $ 21 $ 23 100,000 +
Thunder Bay $ 1,970,054 25% $ 18 $ 23 100,000 +
Ajax $ 1,327,936 40% $ 15 $ 24 50,000 - 99,999
Brampton $ 6,831,008 43% $ 16 $ 26 100,000 +
Lincoln $ 379,234 27% $ 17 $ 26 20,000 - 49,999
Mississauga $ 5,609,222 70% $ 8 $ 26 100,000 +
Bradford West Gwillimbury $ 376,213 45% $ 16 $ 27 20,000 - 49,999
Hamilton $ 10,883,236 22% $ 22 $ 27 100,000 +

Recreation Programming (cont’d)
MPMP
Rec Programs Recreation Recreation
Revenues as a Programs Net Programs
Net % of Expenditures Operating Costs Population
Municipality Expenditures Expenditures per Capita per Person Range
Owen Sound $ 349,516 45% $ 16 $ 28 20,000 - 49,999
Huntsville $ 71,136 84% $ 4 $ 28 under 20,000
North Bay $ 777,018 50% $ 14 $ 29 50,000 - 99,999
Waterloo $ 2,881,284 24% $ 30 $ 32 50,000 - 99,999
Kitchener $ 6,074,469 12% $ 30 $ 32 100,000 +
Brantford $ 1,574,094 47% $ 17 $ 32 50,000 - 99,999
Barrie $ 2,431,999 56% $ 19 $ 35 100,000 +
Parry Sound $ 164,908 21% $ 28 $ 36 under 20,000
Aurora $ 254,298 86% $ 5 $ 36 20,000 - 49,999
Pickering $ 2,019,746 43% $ 23 $ 37 50,000 - 99,999
Vaughan $ 1,564,067 84% $ 7 $ 39 100,000 +
Richmond Hill N/A N/A N/A $ 41 100,000 +
Halton Hills $ 778,837 67% $ 14 $ 42 50,000 - 99,999
Newmarket $ 2,885,771 31% $ 39 $ 43 50,000 - 99,999
Milton $ 1,154,950 57% $ 18 $ 44 50,000 - 99,999
Burlington $ 4,599,250 39% $ 28 $ 45 100,000 +
Gravenhurst $ 385,222 23% $ 35 $ 46 under 20,000
Oakville $ 3,820,897 51% $ 23 $ 46 100,000 +
Caledon $ 546,713 80% $ 10 $ 47 50,000 - 99,999
Toronto $ 110,703,778 22% $ 44 $ 47 100,000 +
Cornwall $ 122,235 95% $ 3 $ 51 20,000 - 49,999
Oshawa $ 5,302,810 41% $ 37 $ 59 100,000 +
Ottawa $ 33,756,591 40% $ 42 $ 60 100,000 +
Bracebridge $ 582,084 54% $ 37 $ 90 under 20,000
Tillsonburg $ 596,003 64% $ 40 $ 99 under 20,000
Timmins $ 35,068 78% $ 1 N/A 20,000 - 49,999
London $ 5,455,077 44% $ 15 N/A 100,000 +
Average 61% $ 12 $ 25
Source—2006 FIR

Recreation Facilities—Golf, Marina, Ski Hill
Recreation
Facilities - Golf,
Revenues as Marina, Ski Hill
Net % of Net Expenditures
Oakville $ (129,446) N/A $ (1)
Toronto $ (850,305) 108% $ 0
Hamilton $ 89,205 97% $ 0
Vaughan $ 57,541 77% $ 0
Georgina $ 12,587 76% $ 0
Sarnia $ 22,322 69% $ 0
Brockville $ 8,858 95% $ 0
Waterloo $ 52,883 97% $ 1
Barrie $ 100,555 84% $ 1
St. Catharines $ 165,074 78% $ 1
Mississauga $ 855,134 81% $ 1
Thunder Bay $ 182,910 92% $ 2
Windsor $ 385,532 83% $ 2
London $ 655,620 81% $ 2
Sudbury $ 293,759 46% $ 2
Leamington $ 57,234 92% $ 2
Cornwall $ 95,842 17% $ 2
Sault Ste. Marie $ 174,054 65% $ 2
North Bay $ 133,229 49% $ 2
Burlington $ 475,630 68% $ 3
Brantford $ 269,540 87% $ 3
Kingston $ 431,815 79% $ 4
Amherstburg $ 100,242 33% $ 5
Kitchener $ 1,620,165 65% $ 8
Port Colborne $ 150,885 74% $ 8
Belleville $ 419,119 0% $ 9
Stratford $ 347,412 0% $ 11
Cobourg $ 324,411 79% $ 18
Brampton $ 7,739,583 11% $ 18
Average 66% $ 4
Source—2006 FIR

Recreation Facilities—Other
Recreation
Facilities -
Revenues Other Net
Net as % of Expenditures
Municipality Expenditures Expend. per Capita
King $ 179,902 87% $ 9
Middlesex Centre $ 180,197 73% $ 12
Cobourg $ 249,047 0% $ 14
Brockville $ 333,484 63% $ 15
Kawartha Lakes $ 1,300,358 61% $ 17
Lincoln $ 449,599 51% $ 21
Gravenhurst $ 249,670 57% $ 23
Kingston $ 2,824,669 50% $ 24
Sarnia $ 1,777,791 44% $ 25
Whitby $ 3,264,353 70% $ 29
Brantford $ 2,958,848 47% $ 33
Barrie $ 4,221,658 43% $ 33
Wilmot $ 567,712 44% $ 33
Thorold $ 613,130 44% $ 34
Amherstburg $ 736,783 8% $ 34
Welland $ 1,752,830 22% $ 35
Port Colborne $ 666,215 42% $ 36
Peterborough $ 2,689,881 69% $ 36
Central Elgin $ 458,444 47% $ 36
Grimsby $ 869,578 47% $ 36
Pelham $ 587,842 25% $ 36
Kitchener $ 7,584,222 44% $ 37
Brampton $ 16,583,684 21% $ 38
Vaughan $ 9,454,781 11% $ 40
Milton $ 2,570,502 43% $ 40
Parry Sound $ 243,899 52% $ 42
Oakville $ 7,133,722 1% $ 43
Toronto $ 108,587,673 8% $ 43
Guelph $ 5,022,852 50% $ 44
St. Thomas $ 1,595,564 35% $ 44
Mississauga $ 29,964,998 13% $ 45
Hamilton $ 22,692,997 6% $ 45
Cambridge $ 5,452,757 38% $ 45
Pickering $ 3,984,816 45% $ 45
Woolwich $ 920,679 48% $ 47
Sudbury $ 7,424,029 41% $ 47
Halton Hills $ 2,644,422 41% $ 48
Markham $ 12,591,621 0% $ 48
Wellesley $ 476,313 52% $ 49
Chatham-Kent $ 5,359,763 10% $ 50
Burlington $ 8,242,925 29% $ 50
Ottawa $ 40,822,508 2% $ 50
Thunder Bay $ 5,498,897 40% $ 50

Recreation Facilities—Other (cont’d)
Recreation
Facilities -
Revenues Other Net
Net as % of Expenditures
Municipality Expenditures Expend. per Capita
North Bay $ 2,737,284 32% $ 51
Fort Erie $ 1,526,357 32% $ 51
Windsor $ 11,723,849 18% $ 54
Niagara Falls $ 4,577,399 0% $ 56
St. Catharines $ 7,481,668 8% $ 57
Owen Sound $ 1,238,477 20% $ 57
Ajax $ 5,135,444 48% $ 57
Caledon $ 3,289,982 36% $ 58
Georgina $ 2,507,716 36% $ 59
London $ 21,326,756 3% $ 61
Bradford West Gwillimbury $ 1,457,457 9% $ 61
Belleville $ 3,098,900 34% $ 63
Huntsville $ 1,209,151 23% $ 66
Stratford $ 2,271,274 6% $ 75
Wasaga Beach $ 1,121,063 7% $ 75
Clarington $ 5,880,535 25% $ 76
Timmins $ 3,352,384 27% $ 78
Orangeville $ 2,135,263 43% $ 79
Woodstock $ 2,910,799 27% $ 82
Sault Ste. Marie $ 6,280,683 17% $ 84
Newmarket $ 6,289,173 22% $ 85
Waterloo $ 9,063,087 42% $ 93
Aurora $ 4,769,188 31% $ 100
Leamington $ 3,080,851 0% $ 107
East Gwillimbury $ 2,400,785 0% $ 114
Cornwall $ 5,352,396 1% $ 116
Bracebridge $ 1,875,263 6% $ 120
Oshawa $ 18,154,881 8% $ 128
Whitchurch-Stouffville $ 3,501,730 0% $ 144
Tillsonburg $ 2,394,301 0% $ 162
Average 30% $ 55
Source—2006 FIR

Recreation Programming and Facilities (Combined)
This provides a consolidated summary of recreation programming and facilities to improve

consistencies in the comparisons.
Total Net
Recreation Expend.
Recreation Facilities - Golf, Recreation
Facilities - Marina, Ski Hill Recreation Programs and
Other Net Net Programs Net Facilities
Expenditures Expenditures Expenditures Combined per
Municipality per Capita per Capita per Capita Capita
Middlesex Centre $ 12 $ - $ 12
Brockville $ 15 $ - $ 1 $ 16
King $ 9 $ - $ 8 $ 17
Kawartha Lakes $ 17 $ - $ 4 $ 21
Amherstburg $ 34 $ 5 $ (14) $ 25
Sarnia $ 25 $ - $ 4 $ 29
Thorold $ 34 $ - $ - $ 34
Pelham $ 36 $ - $ (3) $ 34
Whitby $ 29 $ - $ 8 $ 37
Central Elgin $ 36 $ - $ 1 $ 38
Lincoln $ 21 $ - $ 17 $ 38
Markham $ 48 $ - $ (9) $ 39
Cobourg $ 14 $ 18 $ 8 $ 40
Kingston $ 24 $ 4 $ 12 $ 40
Niagara-on-the-Lake $ 39 $ - $ 4 $ 42
Port Colborne $ 36 $ 8 $ 44
Welland $ 35 $ - $ 9 $ 44
Woolwich $ 47 $ - $ (1) $ 46
Vaughan $ 40 $ - $ 7 $ 46
Peterborough $ 36 $ 1 $ 11 $ 48
Wellesley $ 49 $ - $ - $ 49
St. Thomas $ 44 $ - $ 5 $ 49
Grimsby $ 36 $ - $ 13 $ 49
Leamington $ 107 $ 2 $ (58) $ 51
Wilmot $ 33 $ - $ 19 $ 52
Barrie $ 33 $ 1 $ 19 $ 53
Fort Erie $ 51 $ - $ 2 $ 53
Brantford $ 33 $ 3 $ 17 $ 53
Mississauga $ 45 $ 1 $ 8 $ 54
Niagara Falls $ 56 $ - $ 0 $ 56
Gravenhurst $ 23 $ - $ 35 $ 57
Milton $ 40 $ - $ 18 $ 58
Halton Hills $ 48 $ - $ 14 $ 62
Chatham-Kent $ 50 $ - $ 14 $ 64
Cambridge $ 45 $ - $ 19 $ 64
Guelph $ 44 $ - $ 21 $ 65
Sudbury $ 47 $ 2 $ 16 $ 65
Oakville $ 43 $ (1) $ 23 $ 65
Hamilton $ 45 $ - $ 22 $ 67
Caledon $ 58 $ - $ 10 $ 67
North Bay $ 51 $ 2 $ 14 $ 68
Pickering $ 45 $ - $ 23 $ 68
Windsor $ 54 $ 2 $ 13 $ 69
Huntsville $ 66 $ - $ 4 $ 70

Recreation Programming and Facilities (Combined cont’d)
Total Net
Recreation Expend.
Recreation Facilities - Golf, Recreation
Facilities - Marina, Ski Hill Recreation Programs and
Other Net Net Programs Net Facilities
Expenditures Expenditures Expenditures Combined per
Municipality per Capita per Capita per Capita Capita
Thunder Bay $ 50 $ 2 $ 18 $ 70
Parry Sound $ 42 $ - $ 28 $ 70
Ajax $ 57 $ - $ 15 $ 72
Brampton $ 38 $ 18 $ 16 $ 72
St. Catharines $ 57 $ 1 $ 14 $ 72
Owen Sound $ 57 $ - $ 16 $ 73
Orangeville $ 79 $ - $ (5) $ 74
Kitchener $ 37 $ 8 $ 30 $ 75
Bradford West Gwillimbury $ 61 $ - $ 16 $ 76
Belleville $ 63 $ 9 $ 5 $ 77
London $ 61 $ 2 $ 15 $ 78
Timmins $ 78 $ - $ 1 $ 79
East Gwillimbury $ 114 $ - $ (35) $ 79
Burlington $ 50 $ 3 $ 28 $ 81
Woodstock $ 82 $ - $ 3 $ 85
Toronto $ 43 $ - $ 44 $ 88
Wasaga Beach $ 75 $ - $ 14 $ 88
Clarington $ 76 $ - $ 15 $ 90
Whitchurch-Stouffville $ 144 $ - $ (53) $ 90
Sault Ste. Marie $ 84 $ 2 $ 6 $ 92
Ottawa $ 50 $ - $ 42 $ 92
Stratford $ 75 $ 11 $ 17 $ 103
Aurora $ 100 $ - $ 5 $ 105
Georgina $ 59 $ - $ 54 $ 113
Cornwall $ 116 $ 2 $ 3 $ 121
Waterloo $ 93 $ 1 $ 30 $ 123
Newmarket $ 85 $ - $ 39 $ 123
Bracebridge $ 120 $ - $ 37 $ 157
Oshawa $ 128 $ - $ 37 $ 166
Tillsonburg $ 162 $ - $ 40 $ 202
Average $ 55 $ 1 $ 12 $ 68
Source—2006 FIR

Parks, Recreation Programming and Facilities (Combined) -

MPMP Operating
MPMP MPMP
Recreation Recreation
MPMP Parks Programs Facilities
Operating Operating Operating MPMP
Costs per Costs per Costs per Subtotal per
Municipality Person Person Person Person
Middlesex Centre $ 16 $ - $ 41 $ 57
Amherstburg $ 22 $ 5 $ 34 $ 61
Pelham $ 32 $ 4 $ 33 $ 69
Kawartha Lakes $ 15 $ 11 $ 45 $ 71
Cobourg $ 59 $ 9 $ 5 $ 72
Wellesley N/A N/A N/A $ 77
London N/A N/A N/A $ 79
Sarnia $ 50 $ 5 $ 29 $ 84
Thorold $ 28 N/A $ 57 $ 85
St. Thomas $ 39 $ 8 $ 39 $ 86
Markham $ 23 $ 19 $ 45 $ 88
Kingston $ 34 $ 17 $ 40 $ 91
Leamington $ 16 $ - $ 77 $ 93
Bradford West Gwillimbury $ 13 $ 27 $ 56 $ 96
Fort Erie $ 34 $ 2 $ 61 $ 97
Chatham-Kent $ 23 $ 22 $ 53 $ 98
St. Catharines $ 44 $ 12 $ 42 $ 98
Woolwich $ 17 $ 3 $ 78 $ 98
Hamilton $ 31 $ 27 $ 41 $ 99
Wilmot $ 25 $ 18 $ 57 $ 101
Wasaga beach $ 30 $ 22 $ 51 $ 102
Niagara Falls $ 37 $ 15 $ 51 $ 103
Brockville $ 57 $ 1 $ 47 $ 105
Mississauga $ 30 $ 26 $ 49 $ 106
East Gwillimbury $ - $ 9 $ 99 $ 108
Lincoln $ 38 $ 26 $ 44 $ 108
Whitby $ 26 $ 8 $ 75 $ 109
Guelph $ 27 $ 23 $ 58 $ 109
Toronto $ 38 $ 47 $ 25 $ 110
Welland $ 56 $ 14 $ 41 $ 111
Barrie $ 32 $ 35 $ 46 $ 113
Cambridge $ 39 $ 19 $ 56 $ 113
Vaughan $ 32 $ 39 $ 42 $ 114
Grimsby $ 35 $ 20 $ 59 $ 114
Central Elgin $ 45 $ 2 $ 69 $ 115
Niagara-on-the-Lake $ 52 $ 8 $ 55 $ 115
Brampton $ 43 $ 26 $ 47 $ 116
King $ 28 $ 22 $ 67 $ 117
Sault Ste. Marie $ 45 $ 7 $ 70 $ 122
Clarington $ 18 $ 18 $ 89 $ 125
Peterborough $ 30 $ 14 $ 82 $ 126
Kitchener $ 41 $ 32 $ 53 $ 126
Windsor $ 47 $ 14 $ 65 $ 126
Huntsville $ 19 $ 28 $ 79 $ 127

Parks, Recreation Programming and Facilities (Combined) -

MPMP Operating (cont’d)
MPMP MPMP
Recreation Recreation
MPMP Parks Programs Facilities
Operating Operating Operating MPMP
Costs per Costs per Costs per Subtotal per
Municipality Person Person Person Person
Sudbury $ 37 $ 19 $ 73 $ 128
Port Colborne $ 67 $ - $ 64 $ 131
Pickering $ 30 $ 37 $ 65 $ 132
Oakville $ 50 $ 46 $ 40 $ 135
Halton Hills $ 27 $ 42 $ 67 $ 136
Ottawa $ 30 $ 60 $ 47 $ 136
Georgina $ 41 $ 21 $ 75 $ 137
North Bay $ 51 $ 29 $ 58 $ 138
Orangeville $ 16 $ 11 $ 113 $ 139
Newmarket $ 29 $ 43 $ 67 $ 139
Brantford $ 51 $ 32 $ 56 $ 140
Woodstock $ 40 $ 6 $ 98 $ 143
Whitchurch-Stouffville $ 11 $ 15 $ 118 $ 143
Richmond Hill $ 49 $ 41 $ 53 $ 143
Burlington $ 36 $ 45 $ 62 $ 144
Milton $ 36 $ 44 $ 65 $ 145
Caledon $ 28 $ 47 $ 71 $ 145
Belleville $ 42 $ 13 $ 94 $ 150
Stratford $ 52 $ 22 $ 77 $ 151
Owen Sound $ 48 $ 28 $ 76 $ 152
Ajax $ 44 $ 24 $ 83 $ 152
Gravenhurst $ 58 $ 46 $ 52 $ 156
Bracebridge $ 24 $ 90 $ 42 $ 156
Oshawa $ 50 $ 59 $ 49 $ 158
Waterloo $ 38 $ 32 $ 91 $ 161
Parry Sound $ 44 $ 36 $ 83 $ 163
Thunder Bay $ 56 $ 23 $ 84 $ 163
Cornwall $ 24 $ 51 $ 94 $ 169
Aurora $ 47 $ 36 $ 90 $ 174
Tillsonburg $ 20 $ 99 $ 114 $ 233
Average $ 35 $ 25 $ 62 $ 121

Library
Library Library
Revenues Library MPMP Net
Net as % of MPMP Uses/ Expend.
Municipality Expenditures Expend. Cost/Use Person per capita Population Range
Middlesex Centre $ (4,502) 115% N/A N/A $ - under 20,000
Woolwich $ 13,636 0% N/A N/A $ 1 under 20,000
Central Elgin $ 21,350 0% N/A N/A $ 2 under 20,000
Wellesley $ 18,617 45% N/A N/A $ 2 under 20,000
Sarnia $ 238,756 0% N/A N/A $ 3 50,000 - 99,999
Amherstburg $ 75,997 0% N/A N/A $ 3 20,000 - 49,999
Kawartha Lakes $ 1,207,645 16% $ 1.86 10 $ 16 50,000 - 99,999
Tillsonburg $ 269,903 16% $ 1.13 17 $ 18 under 20,000
Parry Sound $ 129,843 47% $ 3.99 7 $ 22 under 20,000
Peterborough $ 1,706,987 13% $ 1.41 15 $ 23 50,000 - 99,999
Thorold $ 444,253 12% $ 1.84 15 $ 24 under 20,000
Brampton $ 11,080,647 3% $ 1.46 17 $ 26 100,000 +
Timmins $ 1,256,908 10% N/A 11 $ 29 20,000 - 49,999
Chatham-Kent $ 3,175,256 9% $ 2.53 13 $ 29 100,000 +
Whitchurch-Stouffville $ 720,485 9% N/A 5 $ 30 20,000 - 49,999
Barrie $ 3,833,411 10% $ 0.97 28 $ 30 100,000 +
Welland $ 1,531,379 13% $ 2.65 13 $ 30 50,000 - 99,999
Cobourg $ 555,763 42% $ 1.62 24 $ 31 under 20,000
Huntsville $ 573,718 14% $ 1.31 28 $ 31 under 20,000
East Gwillimbury $ 669,587 7% $ 2.61 14 $ 32 20,000 - 49,999
Port Colborne $ 595,178 11% $ 2.04 16 $ 32 under 20,000
Sault Ste. Marie $ 2,426,405 16% $ 2.13 17 $ 32 50,000 - 99,999
Wasaga Beach $ 506,742 9% $ 3.73 9 $ 34 under 20,000
Brockville $ 743,521 13% $ 1.64 27 $ 34 20,000 - 49,999
Newmarket $ 2,554,075 5% $ 2.63 11 $ 34 50,000 - 99,999
St. Catharines $ 4,573,950 9% $ 1.37 26 $ 35 100,000 +
Markham $ 9,149,241 7% $ 1.04 33 $ 35 100,000 +
Lincoln $ 761,608 9% $ 0.45 N/A $ 35 20,000 - 49,999
North Bay $ 1,894,328 7% $ 0.92 37 $ 35 50,000 - 99,999
Gravenhurst $ 387,763 15% $ 2.17 19 $ 35 under 20,000
Ajax $ 3,171,362 8% $ 2.04 18 $ 35 50,000 - 99,999
Niagara-on-the-Lake $ 513,632 11% $ 1.91 16 $ 35 under 20,000
Waterloo $ 3,459,499 8% $ 1.29 25 $ 35 50,000 - 99,999
Pelham $ 573,829 13% $ 1.77 23 $ 36 under 20,000
Clarington $ 2,812,545 5% $ 1.90 15 $ 36 50,000 - 99,999
Cambridge $ 4,358,706 12% $ 1.83 21 $ 36 100,000 +
Georgina $ 1,537,108 8% N/A 11 $ 36 20,000 - 49,999
Fort Erie $ 1,094,311 6% $ 2.10 18 $ 37 20,000 - 49,999
Milton $ 2,355,155 3% $ 2.60 14 $ 37 50,000 - 99,999
Belleville $ 1,798,344 10% $ 5.24 8 $ 37 20,000 - 49,999
Windsor $ 7,976,571 9% $ 2.18 18 $ 37 100,000 +
Bracebridge $ 597,060 19% $ 1.90 24 $ 38 under 20,000
Halton Hills $ 2,132,315 7% $ 0.79 52 $ 39 50,000 - 99,999
Owen Sound $ 839,948 39% $ 1.25 $ 39 20,000 - 49,999

Library (cont’d)
Library Library
Revenues Library MPMP Net
Net as % of MPMP Uses/ Expend.
Municipality Expenditures Expend. Cost/Use Person per capita Population Range
Whitby $ 4,388,240 6% $ 1.52 22 $ 39 100,000 +
Mississauga $ 26,473,836 4% $ 1.81 22 $ 40 100,000 +
Kingston $ 4,661,943 19% $ 1.68 25 $ 40 100,000 +
Brantford $ 3,626,232 10% $ 2.21 18 $ 40 50,000 - 99,999
Bradford West Gwillimbury $ 977,066 $ - $ 2.81 13 $ 41 20,000 - 49,999
Caledon $ 2,369,044 3% $ 2.15 20 $ 42 50,000 - 99,999
Kitchener $ 8,592,268 4% $ 1.71 24 $ 42 100,000 +
Grimsby $ 1,018,645 8% $ 1.07 37 $ 43 20,000 - 49,999
Cornwall $ 1,956,634 10% $ 2.28 18 $ 43 20,000 - 49,999
Sudbury $ 6,745,170 7% $ 2.03 22 $ 43 100,000 +
Thunder Bay $ 4,724,417 5% $ 1.83 25 $ 43 100,000 +
Vaughan $ 10,528,739 2% $ 1.69 22 $ 44 100,000 +
Orangeville $ 1,215,235 8% $ 3.80 11 $ 45 20,000 - 49,999
Woodstock $ 1,606,348 7% $ 1.35 38 $ 45 20,000 - 49,999
St. Thomas $ 1,670,582 4% $ 2.27 21 $ 46 20,000 - 49,999
Ottawa $ 38,324,384 5% $ 1.72 26 $ 47 100,000 +
Oakville $ 7,946,557 3% $ 1.46 34 $ 48 100,000 +
Aurora $ 2,378,713 3% $ 1.68 28 $ 50 20,000 - 49,999
Guelph $ 5,769,117 7% $ 1.86 29 $ 50 100,000 +
Burlington $ 8,445,569 4% $ 1.87 24 $ 51 100,000 +
Niagara Falls $ 4,221,717 4% $ 0.66 81 $ 51 50,000 - 99,999
King $ 1,017,132 10% $ 2.39 23 $ 52 under 20,000
Hamilton $ 26,907,167 6% $ 2.16 25 $ 53 100,000 +
Pickering $ 4,729,060 6% $ 1.87 26 $ 54 50,000 - 99,999
Stratford $ 1,661,939 10% $ 1.88 32 $ 55 20,000 - 49,999
London $ 19,342,434 6% $ 2.07 23 $ 55 100,000 +
Oshawa $ 8,868,551 1% $ 3.55 16 $ 63 100,000 +
Toronto $ 157,765,664 6% $ 1.76 34 $ 63 100,000 +
Average 11% $ 1.96 22.1 $ 36
Source—2006 FIR

Cultural Services
Cultural
Revenues as a Services Net
Net % of Expenditures Population
Municipality Expenditures Expenditures per Capita Range
East Gwillimbury $ (721,730) 0% $ (34) 20,000 - 49,999
Huntsville $ (225,140) $ (12) under 20,000
Ajax $ 9,462 0% $ 0 50,000 - 99,999
Wellesley $ 2,310 0% $ 0 under 20,000
Sarnia $ 26,912 0% $ 0 50,000 - 99,999
Wasaga Beach $ 5,780 0% $ 0 under 20,000
Niagara Region $ 224,436 0% $ 1 100,000 +
Caledon $ 38,050 47% $ 1 50,000 - 99,999
Pelham $ 13,486 0% $ 1 under 20,000
Peel Region $ 1,127,307 16% $ 1 100,000 +
Sudbury $ 186,982 9% $ 1 100,000 +
Bracebridge $ 19,411 4% $ 1 under 20,000
Kawartha Lakes $ 97,723 0% $ 1 50,000 - 99,999
Halton Region $ 754,922 6% $ 2 100,000 +
Welland $ 102,000 0% $ 2 50,000 - 99,999
Halton Hills $ 134,075 40% $ 2 50,000 - 99,999
St. Thomas $ 90,106 0% $ 2 20,000 - 49,999
Aurora $ 125,627 4% $ 3 20,000 - 49,999
Leamington $ 78,522 0% $ 3 20,000 - 49,999
Cobourg $ 64,387 67% $ 4 under 20,000
Cornwall $ 182,025 0% $ 4 20,000 - 49,999
Mississauga $ 2,856,586 9% $ 4 100,000 +
Orangeville $ 115,165 1% $ 4 20,000 - 49,999
Milton $ 318,207 0% $ 5 50,000 - 99,999
Waterloo Region $ 2,553,024 9% $ 5 100,000 +
Newmarket $ 438,768 39% $ 6 50,000 - 99,999
Cambridge $ 729,697 33% $ 6 100,000 +
Pickering $ 532,841 21% $ 6 50,000 - 99,999
Niagara Falls $ 498,870 7% $ 6 50,000 - 99,999
King $ 122,280 4% $ 6 under 20,000
Wilmot $ 110,346 32% $ 6 under 20,000
Belleville $ 325,598 11% $ 7 20,000 - 49,999
Barrie $ 860,470 0% $ 7 100,000 +
Burlington $ 1,132,735 10% $ 7 100,000 +
Timmins $ 312,477 24% $ 7 20,000 - 49,999
Amherstburg $ 174,935 0% $ 8 20,000 - 49,999
Sault Ste. Marie $ 661,096 5% $ 9 50,000 - 99,999
Clarington $ 689,830 7% $ 9 50,000 - 99,999
Lincoln $ 193,759 20% $ 9 20,000 - 49,999
North Bay $ 493,255 0% $ 9 50,000 - 99,999
Whitchurch-Stouffville $ 228,101 19% $ 9 20,000 - 49,999
Georgina $ 399,303 22% $ 9 20,000 - 49,999
Oshawa $ 1,365,068 0% $ 10 100,000 +
Tillsonburg $ 153,421 26% $ 10 under 20,000
Fort Erie $ 357,086 5% $ 12 20,000 - 49,999
Brampton $ 5,202,979 25% $ 12 100,000 +

Cultural Services (cont’d)
Cultural
Revenues as a Services Net
Net % of Expenditures Population
Municipality Expenditures Expenditures per Capita Range
Markham $ 3,526,574 9% $ 13 100,000 +
Waterloo $ 1,366,102 2% $ 14 50,000 - 99,999
Chatham-Kent $ 1,541,786 21% $ 14 100,000 +
St. Catharines $ 2,100,451 5% $ 16 100,000 +
Hamilton $ 8,304,691 13% $ 16 100,000 +
Parry Sound $ 98,615 0% $ 17 under 20,000
Kitchener $ 3,487,448 66% $ 17 100,000 +
Oakville $ 2,880,141 34% $ 17 100,000 +
Ottawa $ 14,228,466 10% $ 18 100,000 +
Windsor $ 3,793,653 37% $ 18 100,000 +
Guelph $ 2,023,915 35% $ 18 100,000 +
Port Colborne $ 338,901 0% $ 18 under 20,000
London $ 6,645,313 17% $ 19 100,000 +
Thunder Bay $ 2,276,298 52% $ 21 100,000 +
Stratford $ 647,448 0% $ 21 20,000 - 49,999
Grimsby $ 549,507 18% $ 23 20,000 - 49,999
Woodstock $ 846,145 10% $ 24 20,000 - 49,999
Vaughan $ 6,110,200 3% $ 26 100,000 +
Brockville $ 567,072 46% $ 26 20,000 - 49,999
Toronto $ 69,111,684 49% $ 28 100,000 +
Niagara-on-the-Lake $ 404,889 0% $ 28 under 20,000
Kingston $ 3,302,709 24% $ 28 100,000 +
Peterborough $ 2,161,958 11% $ 29 50,000 - 99,999
Owen Sound $ 662,721 39% $ 30 20,000 - 49,999
Brantford $ 2,924,772 24% $ 32 50,000 - 99,999
Gravenhurst $ 386,101 34% $ 35 under 20,000
Average 15% $ 10
Source—2006 FIR

Planning
Net
Net Expenditures
Expenditures Revenues as a Planning and
Planning and % of Zoning Per Population
Municipality Zoning Expenditures Capita Range
Wilmot $ (103,647) 143% $ (6) under 20,000
Woodstock $ (26,290) N/A $ (1) 20,000 - 49,999
Stratford $ 31,999 77% $ 1 20,000 - 49,999
Sarnia $ 153,335 78% $ 2 50,000 - 99,999
Grimsby $ 73,358 80% $ 3 20,000 - 49,999
Sault Ste. Marie $ 327,668 0% $ 4 50,000 - 99,999
Markham $ 1,383,217 78% $ 5 100,000 +
Leamington $ 189,673 26% $ 7 20,000 - 49,999
Owen Sound $ 146,769 47% $ 7 20,000 - 49,999
Orangeville $ 202,106 34% $ 8 20,000 - 49,999
St. Thomas $ 271,700 46% $ 8 20,000 - 49,999
Whitby $ 837,325 44% $ 8 100,000 +
Belleville $ 370,877 33% $ 8 20,000 - 49,999
Kawartha Lakes $ 606,956 35% $ 8 50,000 - 99,999
Kingston $ 1,034,539 37% $ 9 100,000 +
Chatham-Kent $ 977,776 36% $ 9 100,000 +
Hamilton $ 4,757,586 49% $ 9 100,000 +
Guelph $ 1,121,398 35% $ 10 100,000 +
Mississauga $ 6,627,315 31% $ 10 100,000 +
Wellesley $ 97,165 31% $ 10 under 20,000
Milton $ 636,424 73% $ 10 50,000 - 99,999
Bradford West Gwillimbury $ 251,471 51% $ 10 20,000 - 49,999
Barrie $ 1,354,769 7% $ 11 100,000 +
Toronto $ 26,869,557 38% $ 11 100,000 +
Thunder Bay $ 1,228,192 12% $ 11 100,000 +
Cornwall $ 540,641 6% $ 12 20,000 - 49,999
Welland $ 609,136 13% $ 12 50,000 - 99,999
Cobourg $ 223,891 19% $ 12 under 20,000
Amherstburg $ 277,362 29% $ 13 20,000 - 49,999
Newmarket $ 950,278 40% $ 13 50,000 - 99,999
Port Colborne $ 241,565 16% $ 13 under 20,000
Pelham $ 211,708 23% $ 13 under 20,000
London $ 4,729,561 17% $ 13 100,000 +
Timmins $ 648,796 7% $ 15 20,000 - 49,999
Halton Hills $ 871,534 28% $ 16 50,000 - 99,999
Fort Erie $ 479,418 25% $ 16 20,000 - 49,999
Woolwich $ 316,700 15% $ 16 under 20,000
Middlesex Centre $ 251,935 35% $ 16 under 20,000
Brantford $ 1,463,823 59% $ 16 50,000 - 99,999
Niagara Falls $ 1,339,960 10% $ 16 50,000 - 99,999
Sudbury $ 2,649,375 16% $ 17 100,000 +
Burlington $ 2,997,714 35% $ 18 100,000 +
Wasaga Beach $ 276,045 68% $ 18 under 20,000
Cambridge $ 2,339,962 20% $ 19 100,000 +

Planning (cont’d)
Net
Net Expenditures
Expenditures Revenues as a Planning and
Planning and % of Zoning Per Population
Municipality Zoning Expenditures Capita Range
Aurora $ 932,326 28% $ 20 20,000 - 49,999
St. Catharines $ 2,589,702 8% $ 20 100,000 +
Oakville $ 3,253,746 46% $ 20 100,000 +
North Bay $ 1,063,457 2% $ 20 50,000 - 99,999
Oshawa $ 2,823,177 8% $ 20 100,000 +
Tillsonburg $ 302,299 64% $ 20 under 20,000
Kitchener $ 4,187,283 20% $ 20 100,000 +
Georgina $ 875,636 14% $ 21 20,000 - 49,999
Thorold $ 389,872 19% $ 21 under 20,000
Pickering $ 1,889,461 15% $ 22 50,000 - 99,999
Central Elgin $ 275,263 0% $ 22 under 20,000
Windsor $ 4,689,673 8% $ 22 100,000 +
Ottawa $ 17,684,501 24% $ 22 100,000 +
Lincoln $ 498,166 26% $ 23 20,000 - 49,999
King $ 448,061 32% $ 23 under 20,000
Huntsville $ 429,182 33% $ 23 under 20,000
Parry Sound $ 140,516 21% $ 24 under 20,000
Ajax $ 2,209,747 27% $ 25 50,000 - 99,999
Whitchurch-Stouffville $ 613,395 59% $ 25 20,000 - 49,999
Waterloo $ 2,543,280 7% $ 26 50,000 - 99,999
Clarington $ 2,030,761 10% $ 26 50,000 - 99,999
Peterborough $ 2,325,833 13% $ 31 50,000 - 99,999
Brockville $ 740,455 7% $ 34 20,000 - 49,999
Niagara-on-the-Lake $ 547,700 25% $ 38 under 20,000
Brampton $ 17,897,242 30% $ 41 100,000 +
Vaughan $ 10,655,526 42% $ 45 100,000 +
East Gwillimbury $ 995,742 8% $ 47 20,000 - 49,999
Bracebridge $ 988,680 2% $ 63 under 20,000
Caledon $ 3,875,652 14% $ 68 50,000 - 99,999
Gravenhurst $ 996,459 14% $ 90 under 20,000
Average 31% $ 19
Peel Region $ 2,698,266 6% $ 2 100,000 +

York Region $ 3,159,580 11% $ 4 100,000 +
Niagara Region $ 2,496,648 8% $ 6 100,000 +
Halton Region $ 2,995,628 13% $ 7 100,000 +
Durham Region $ 4,161,014 12% $ 7 100,000 +
Waterloo Region $ 3,798,248 6% $ 8 100,000 +
Muskoka District $ 1,102,551 22% $ 19 50,000 - 99,999
Average Region 11% $ 8
Source—2006 FIR

Commercial and Industrial
Revenue Net
Net as % Expend.
Municipality Expenditures Expend. Per Capita
Central Elgin $ 3,863 65.4% $ 0
Niagara-on-the-Lake $ 5,485 0.0% $ 0
Lincoln $ 20,131 0.0% $ 1
Pelham $ 19,321 0.0% $ 1
Markham $ 452,040 0.0% $ 2
Halton Hills $ 181,480 12.2% $ 3
Whitchurch-Stouffville $ 94,897 0.0% $ 4
Whitby $ 453,121 0.2% $ 4
Vaughan $ 1,086,182 21.6% $ 5
Ajax $ 412,861 1.9% $ 5
St. Thomas $ 182,034 5.2% $ 5
Oshawa $ 717,055 2.2% $ 5
Newmarket $ 395,016 0.0% $ 5
Amherstburg $ 118,656 0.0% $ 5
Grimsby $ 132,472 1.5% $ 6
Milton $ 365,813 1.4% $ 6
Leamington $ 169,572 34.9% $ 6
Kitchener $ 1,285,236 6.0% $ 6
Mississauga $ 4,320,133 2.9% $ 6
Tillsonburg $ 100,007 0.0% $ 7
Caledon $ 399,847 15.9% $ 7
Georgina $ 297,646 0.0% $ 7
Thorold $ 129,138 19.2% $ 7
Welland $ 380,733 7.1% $ 8
Waterloo $ 786,588 64.7% $ 8
Burlington $ 1,327,712 32.2% $ 8
Oakville $ 1,458,283 8.4% $ 9
Huntsville $ 170,625 46.4% $ 9
Kawartha Lakes $ 741,525 16.1% $ 10
Toronto $ 25,255,723 0.6% $ 10
Barrie $ 1,320,516 6.6% $ 10
Brampton $ 4,687,792 4.6% $ 11
Guelph $ 1,431,311 8.8% $ 12
St. Catharines $ 1,726,458 10.3% $ 13
Ottawa $ 10,924,263 1.9% $ 13
Cambridge $ 1,647,669 0.5% $ 14
Hamilton $ 6,987,250 36.0% $ 14
Belleville $ 734,796 14.2% $ 15
Woolwich $ 296,225 0.0% $ 15
Wasaga Beach $ 232,023 1.9% $ 15
Clarington $ 1,380,482 9.2% $ 18

Commercial and Industrial (cont’d)
Revenue Net
Net as % Expend.
Municipality Expenditures Expend. Per Capita
Sarnia $ 1,371,342 0.0% $ 19
Port Colborne $ 357,662 64.8% $ 19
Peterborough $ 1,581,335 27.6% $ 21
Fort Erie $ 647,370 1.2% $ 22
Windsor $ 4,829,435 9.2% $ 22
Chatham-Kent $ 3,114,109 9.2% $ 29
Bracebridge $ 451,867 29.5% $ 29
Brockville $ 658,588 17.2% $ 30
Cornwall $ 1,386,993 14.1% $ 30
Orangeville $ 844,970 23.9% $ 31
Timmins $ 1,365,348 40.0% $ 32
Cobourg $ 583,611 7.3% $ 32
Woodstock $ 1,144,142 10.0% $ 32
Sudbury $ 5,982,916 12.8% $ 38
Owen Sound $ 834,773 33.6% $ 38
Niagara Falls $ 3,283,293 0.2% $ 40
Kingston $ 4,980,755 0.0% $ 42
Stratford $ 1,518,518 7.9% $ 50
London $ 18,606,412 21.6% $ 53
Thunder Bay $ 6,817,215 17.0% $ 62
North Bay $ 3,384,879 18.3% $ 63
Gravenhurst $ 980,572 0.0% $ 89
Brantford $ 11,392,707 3.1% $ 126
Parry Sound $ 936,694 35.8% $ 161
Sault Ste. Marie $ 14,927,375 1.7% $ 199
Average 13.1% $ 25
York Region $ 816,516 49.9% $ 1

Halton Region $ 807,236 22.3% $ 2
Durham Region $ 1,717,943 16.4% $ 3
Muskoka District $ 268,120 0.0% $ 5
Niagara Region $ 2,127,728 0.0% $ 5
Average Region 17.7% $ 3
Source—2006 FIR

Select User Fees and Revenue Information
User Fee & Revenue Information 141

SelectUser
Select UserFees
Fees&&
Revenue Information
Revenue Information
Analyzing revenue structure will help to identify the following types of problems:
• Deterioration of revenue base
• Practices and policies that may adversely affect revenue yields

• Poor revenue-estimating practices
• Efficiency of the collection and administration of revenues
• Overdependence on intergovernmental revenue sources
• User fees that are not covering the cost of services
• Changes in the tax burden on various segments of the population
• Development Charges
• Building Permit Fees
• Transit Fares
• Ontario Unconditional Grants
• Ontario and Canada Conditional Grants
• Licencing, Permits & Rents, etc. Per Capita
• Penalties & Interest on Taxes and Other Fine Revenues per Capita
• Investment Income Revenue
• Revenues From Government Enterprise

The User Fee and Revenue Information section of the report includes select user fees based on
feedback received from the participating municipalities. In addition to a 2007 fee comparison, this
section of the report also includes, a comparison of User Fee Revenues as a percentage of Total
Expenditures (2006 FIRs) along with other sources of revenues such as CRF, gaming and other
revenues. The following information is provided to assist municipalities in understanding some basic
facts about each municipality included in the study.
User Fees as a % of Expenditures

The accuracy of this indicator depends on the clear identification of all costs (direct and indirect)
associated with a user charge supported activity. Across Ontario municipalities, full activity based
accounting is not always the practice, however, the following schedules provide a general indication
of the extent to which a service is being recovered from user fees. User Fee policies also vary
across municipalities to the extent to which costs should be recovered from fees.
User Fees
User fees and charges are voluntary payments (“voluntary” in the sense that they are paid only to
the extent the individual chooses to use the service) that are used to finance municipal services
such as water, sewerage, transit, recreational activities and miscellaneous activities. These charges
are for a particular benefit that an individual receives. Another way to define user fees is that they
must exhibit the following three characteristics:
♦ Separability—are costs easily identifiable and separate beneficiaries identifiable?
♦ Voluntarism—can the user voluntarily decide whether to use the service?
♦ Chargeability—can the costs be efficiently collected from the public?
The Province passed the new Municipal Act in December 2001, which came into force on January 1,
2003. The new Act is meant to provide transparency in the process of implementing fees. Fees are
addressed in Part XII, section 391 of the Municipal Act. The Act states that a municipality may pass
by-laws imposing fees or charges on any class of persons:
♦ For services or activities provided or done by or on behalf of it
♦ For costs payable by it for services or activities provided or done by or on behalf of any
other municipality
♦ For the use of its property including property under its control
♦ For capital costs payable by it for sewer and water services or activities which will be
provided or done on behalf of it after the fees or charges are imposed

Development Charges
The recovery of costs by Ontario municipalities for capital infrastructure required to support
new growth is governed by the Development Charges Act (1997) and supporting regulations.
Timing of By-Law Updates

This legislation provides for the periodic (maximum 5 year) replacement of existing
development charge by-laws, at which time a detailed background study is required to support
new charges to be incorporated into the revised development charge (D.C.) by-law. The Act
also provides that a municipality can, notwithstanding the term of the by-law, revise all or part
of the current by-law in the event that material changes have occurred that require adjustments
to the quantum of charges. In the case of revisions to the existing by-law, either as a result of
the termination of an existing by-law or in the event that the current by-law is amended prior to
its expiry, the Act is prescriptive in the documentation that must be included in the background
study.
Comparison of Development Charges
A comparison of development charges was undertaken using the most current data available.
These rates reflect properties in the urban areas.
Municipalities with varying development charge rates based on location within the municipality
have been included in the report for the urban centre. Examples include City of Hamilton,
Ottawa, Greater Sudbury and Kawartha Lakes.
The tables on the next few pages summarize the total development charges in each
municipality, including upper, lower and education charges.
General Introductory Comments
• The municipalities of Cornwall, Parry Sound, Sault Ste. Marie, Thunder Bay and Timmins
do not charge development charges
• There were no school board charges for the Region of Niagara, Belleville, Brockville,
Central Elgin, Chatham-Kent, Cobourg, Cornwall, Kawartha Lakes, Kingston, District of
Muskoka, Middlesex Centre, Norfolk, North Bay, Owen Sound, Parry Sound,
Peterborough, Sarnia, St. Thomas, Stratford, Sudbury, Tillsonburg, Windsor and
Woodstock.
• There is a significant range in terms of development charges across the survey
• 12 municipalities have no municipal industrial development charges
• 4 municipalities have no municipal commercial development charges

2007 Development Charges

Total Development Charges
Total
Single Semi- Non Non
Multiples Multiples Apartment Apartment
Detached Residential Residential
Municipality Dwelling 3+ Dwelling 1&2 units < 2 per units >=2 per
Dwellings per Commercial Industrial per
per unit per unit unit unit
unit per sq. ft. sq. ft.
Cornwall none none none none none none none
Parry Sound none none none none none none none
Sault Ste. Marie none none none none none none none
Thunder Bay none none none none none none none
Timmins none none none none none none none
Norfolk $ 1,216 $ 901 $ 901 $ 607 $ 754 $ 0.68
Brockville $ 1,244 $ 1,169 $ 1,169 $ 696 $ 696 $ 0.30 $ 0.30
Chatham-Kent $ 2,166 $ 1,948 $ 1,948 $ 1,238 $ 1,238 $ 2.09
Sudbury $ 2,886 $ 1,742 $ 1,742 $ 1,742 $ 1,742
North Bay $ 3,923 $ 3,280 $ 3,280 $ 1,404 $ 2,226 $ 0.67 $ 0.67
Sarnia $ 4,852 $ 3,512 $ 3,512 $ 2,472 $ 2,472 $ 3.98 $ 3.29
Middlesex Centre $ 4,878 $ 3,473 $ 2,553 $ 1,985 $ 2,624 $ 1.54 $ 0.62
Wainfleet $ 5,085 $ 3,955 $ 3,955 $ 2,825 $ 2,825 $ 3.39 $ 2.20
Belleville $ 5,639 $ 3,940 $ 3,940 $ 2,728 $ 3,450 $ 2.36
St. Thomas $ 6,278 $ 5,213 $ 5,213 $ 3,095 $ 3,692 $ 3.90
St. Catharines $ 7,070 $ 5,283 $ 5,283 $ 3,167 $ 3,167 $ 3.39 $ 2.20
Owen Sound $ 7,366 $ 6,822 $ 6,822 $ 5,665 $ 5,665
Central Elgin $ 7,986 $ 7,986 $ 7,986
Woodstock $ 8,279 $ 6,146 $ 6,146 $ 3,207 $ 4,271 $ 3.38
Brantford $ 8,681 $ 6,257 $ 6,257 $ 3,805 $ 6,148 $ 5.84 $ 5.12
Tillsonburg $ 8,789 $ 6,524 $ 6,524 $ 3,404 $ 5,710 $ 3.45
Kingston $ 9,285 $ 7,582 $ 7,582 $ 4,506 $ 5,796 $ 8.19 $ 8.19
Wellesley $ 9,374 $ 7,602 $ 7,602 $ 6,260 $ 6,260 $ 4.37 $ 4.37
Amherstburg $ 9,487 $ 8,955 $ 8,955 $ 8,524 $ 8,524
Port Colborne $ 9,573 $ 7,193 $ 7,193 $ 5,067 $ 5,905 $ 4.86 $ 3.32
Thorold $ 9,623 $ 7,501 $ 7,501 $ 5,536 $ 5,536 $ 4.99 $ 2.20
Kawartha Lakes $ 9,747 $ 9,747 $ 9,747 $ 9,747 $ 9,747 $ 1.64 $ 1.64
Welland $ 9,824 $ 7,933 $ 7,933 $ 4,870 $ 5,902 $ 3.39 $ 2.20
Stratford $ 9,830 $ 6,955 $ 6,955 $ 3,708 $ 5,563 $ 1.67
North Dumfries $ 10,451 $ 8,679 $ 8,679 $ 7,337 $ 7,337 $ 4.37 $ 4.37
Toronto $ 10,817 $ 8,690 $ 8,690 $ 4,600 $ 7,157 $ 7.99 $ 0.22
Cobourg $ 10,864 $ 8,537 $ 8,537 $ 5,046 $ 5,046 $ 5.90 $ 5.90
Windsor $ 10,883 $ 9,233 $ 9,233 $ 5,606 $ 5,606 $ 2.05
West Lincoln $ 10,967 $ 7,929 $ 7,929 $ 5,435 $ 6,012 $ 6.06 $ 4.87
Peterborough $ 11,244 $ 9,694 $ 9,694 $ 6,594 $ 6,594 $ 4.08
Grimsby $ 11,483 $ 8,202 $ 8,202 $ 6,083 $ 6,083 $ 6.20 $ 5.01
Bracebridge $ 11,484 $ 10,093 $ 10,093 $ 5,003 $ 7,528 $ 2.51 $ 2.51
Ottawa $ 11,739 $ 9,043 $ 9,043 $ 5,476 $ 8,051 $ 8.35 $ 8.35
Huntsville $ 12,061 $ 10,654 $ 10,654 $ 5,550 $ 8,205 $ 2.30 $ 1.28
Leamington $ 12,255 $ 10,590 $ 10,590 $ 8,510 $ 8,510 $ 1.30 $ 1.30
Woolwich $ 12,521 $ 9,823 $ 9,823 $ 7,033 $ 7,420 $ 5.84 $ 5.84
Gravenhurst $ 12,676 $ 11,473 $ 11,473 $ 6,002 $ 8,737 $ 2.32 $ 2.32
Niagara Falls $ 12,825 $ 8,932 $ 8,932 $ 5,926 $ 6,888 $ 5.83 $ 2.20
Wasaga Beach $ 12,848 $ 10,859 $ 10,859 $ 6,881 $ 10,019 $ 1.72 $ 0.19

2007 Development Charges (cont’d)

Total
Wilmot $ 12,866 $ 10,515 $ 10,515 $ 7,188 $ 8,372 $ 5.54 $ 5.54
Fort Erie $ 13,342 $ 10,513 $ 10,513 $ 7,620 $ 7,620 $ 8.14 $ 3.89
Guelph $ 13,464 $ 10,931 $ 10,931 $ 5,976 $ 7,862 $ 8.16 $ 5.02
Pelham $ 13,587 $ 10,093 $ 10,093 $ 7,206 $ 7,206 $ 3.39 $ 2.20
London $ 14,184 $ 10,984 $ 10,984 $ 6,858 $ 9,463 $ 13.47
Niagara-on-the-Lake $ 15,737 $ 13,075 $ 13,075 $ 7,543 $ 9,506 $ 5.64 $ 4.45
Kitchener $ 16,237 $ 14,183 $ 14,183 $ 10,309 $ 10,309 $ 5.65 $ 5.65
Cambridge $ 17,040 $ 15,268 $ 15,268 $ 10,343 $ 10,343 $ 5.83 $ 5.83
Barrie $ 18,123 $ 15,834 $ 15,834 $ 8,803 $ 11,998 $ 12.07 $ 7.83
Lincoln $ 18,179 $ 13,295 $ 13,295 $ 8,156 $ 11,227 $ 9.43 $ 8.24
Orangeville $ 18,448 $ 13,716 $ 13,716 $ 6,857 $ 9,860 $ 8.89 $ 8.89
Waterloo $ 19,054 $ 14,529 $ 14,529 $ 8,361 $ 11,420 $ 7.80 $ 7.80
Hamilton $ 19,300 $ 15,377 $ 15,377 $ 7,703 $ 12,690 $ 17.22 $ 3.46
Mississauga $ 21,103 $ 21,103 $ 21,103 $ 9,034 $ 15,618 $ 9.26 $ 6.78
Oshawa $ 22,618 $ 19,544 $ 19,544 $ 9,904 $ 13,819 $ 8.51 $ 3.14
Burlington $ 23,167 $ 18,541 $ 13,790 $ 10,016 $ 13,833 $ 13.22 $ 10.07
Halton Hills $ 23,345 $ 19,593 $ 15,248 $ 10,249 $ 14,162 $ 13.15 $ 10.00
Caledon $ 24,099 $ 22,868 $ 22,868 $ 10,329 $ 17,097 $ 7.29 $ 5.19
Clarington $ 24,831 $ 22,019 $ 21,588 $ 14,890 $ 17,919 $ 9.01 $ 2.00
Whitby $ 25,262 $ 21,359 $ 21,359 $ 10,324 $ 15,451 $ 8.70 $ 1.66
Pickering $ 25,366 $ 21,235 $ 21,235 $ 10,210 $ 15,165 $ 8.04 $ 2.67
Ajax $ 25,411 $ 21,534 $ 21,534 $ 10,203 $ 14,723 $ 8.45 $ 2.03
Oakville $ 27,148 $ 22,056 $ 18,614 $ 11,503 $ 17,216 $ 15.78 $ 12.63
Brampton $ 27,514 $ 27,514 $ 27,514 $ 11,597 $ 20,546 $ 10.59 $ 7.34
Georgina $ 27,903 $ 23,928 $ 23,928 $ 12,013 $ 17,689 $ 12.88 $ 6.46
East Gwillimbury $ 29,289 $ 24,515 $ 24,515 $ 12,429 $ 18,297 $ 12.90 $ 6.48
Bradford West Gwillimbury
$ 30,631 $ 21,075 $ 21,075 $ 14,587 $ 19,898 $ 10.29 $ 8.76
Newmarket $ 31,343 $ 26,030 $ 26,030 $ 13,111 $ 19,648 $ 12.39 $ 5.97
Whitchurch-Stouffville $ 31,885 $ 25,532 $ 25,532 $ 14,174 $ 19,461 $ 15.80 $ 9.38
King $ 32,343 $ 27,360 $ 27,360 $ 13,631 $ 20,041 $ 15.02 $ 8.60
Markham $ 32,413 $ 26,732 $ 26,732 $ 13,732 $ 20,631 $ 11.75 $ 5.33
Vaughan $ 33,395 $ 28,189 $ 28,189 $ 15,411 $ 20,215 $ 12.96 $ 6.54
Richmond Hill $ 33,504 $ 28,005 $ 28,005 $ 15,331 $ 20,135 $ 13.92 $ 6.11
Aurora $ 34,702 $ 28,626 $ 28,626 $ 14,880 $ 21,282 $ 13.90 $ 7.48
Milton $ 35,148 $ 28,723 $ 23,824 $ 16,028 $ 21,993 $ 15.03 $ 11.19
Average $ 15,813 $ 13,087 $ 12,833 $ 7,587 $ 10,025 $ 7.16 $ 4.92

Median $ 12,751 $ 10,514 $ 10,514 $ 7,033 $ 8,372 $ 5.98 $ 5.02
Minimum $ 1,216 $ 901 $ 901 $ 607 $ 696 $ 0.30 $ 0.19
Maximum $ 35,148 $ 28,723 $ 28,626 $ 16,028 $ 21,993 $ 17.22 $ 12.63
The following municipalities have additional charges as indicated:
• Markham $76,136 /hectare

• Mississauga $56,039 /hectare
• Pelham $33,848 residential, $9,939 non-residential

2007 Development Charges—Grouped by Location
North Ontario
Total
Sault Ste. Marie none none none none none none none
Thunder Bay none none none none none none none
Timmins none none none none none none none
Sudbury $ 2,886 $ 1,742 $ 1,742 $ 1,742 $ 1,742
North Bay $ 3,923 $ 3,280 $ 3,280 $ 1,404 $ 2,226 $ 0.67 $ 0.67
North Average $ 3,405 $ 2,511 $ 2,511 $ 1,573 $ 1,984 $ 0.67 $ 0.67
Eastern Ontario
Total
Cornwall none none none none none none none
Brockville $ 1,244 $ 1,169 $ 1,169 $ 696 $ 696 $ 0.30 $ 0.30
Belleville $ 5,639 $ 3,940 $ 3,940 $ 2,728 $ 3,450 $ 2.36
Kingston $ 9,285 $ 7,582 $ 7,582 $ 4,506 $ 5,796 $ 8.19 $ 8.19
Kawartha Lakes $ 9,747 $ 9,747 $ 9,747 $ 9,747 $ 9,747 $ 1.64 $ 1.64
Cobourg $ 10,864 $ 8,537 $ 8,537 $ 5,046 $ 5,046 $ 5.90 $ 5.90
Peterborough $ 11,244 $ 9,694 $ 9,694 $ 6,594 $ 6,594 $ 4.08
Ottawa $ 11,739 $ 9,043 $ 9,043 $ 5,476 $ 8,051 $ 8.35 $ 8.35
Eastern Average $ 8,537 $ 7,102 $ 7,102 $ 4,970 $ 5,626 $ 4.40 $ 4.88
Niagara/Hamilton
Total
Wainfleet $ 5,085 $ 3,955 $ 3,955 $ 2,825 $ 2,825 $ 3.39 $ 2.20
St. Catharines $ 7,070 $ 5,283 $ 5,283 $ 3,167 $ 3,167 $ 3.39 $ 2.20
Port Colborne $ 9,573 $ 7,193 $ 7,193 $ 5,067 $ 5,905 $ 4.86 $ 3.32
Thorold $ 9,623 $ 7,501 $ 7,501 $ 5,536 $ 5,536 $ 4.99 $ 2.20
Welland $ 9,824 $ 7,933 $ 7,933 $ 4,870 $ 5,902 $ 3.39 $ 2.20
West Lincoln $ 10,967 $ 7,929 $ 7,929 $ 5,435 $ 6,012 $ 6.06 $ 4.87
Grimsby $ 11,483 $ 8,202 $ 8,202 $ 6,083 $ 6,083 $ 6.20 $ 5.01
Niagara Falls $ 12,825 $ 8,932 $ 8,932 $ 5,926 $ 6,888 $ 5.83 $ 2.20
Fort Erie $ 13,342 $ 10,513 $ 10,513 $ 7,620 $ 7,620 $ 8.14 $ 3.89
Pelham $ 13,587 $ 10,093 $ 10,093 $ 7,206 $ 7,206 $ 3.39 $ 2.20
Niagara-on-the-Lake $ 15,737 $ 13,075 $ 13,075 $ 7,543 $ 9,506 $ 5.64 $ 4.45
Lincoln $ 18,179 $ 13,295 $ 13,295 $ 8,156 $ 11,227 $ 9.43 $ 8.24
Hamilton $ 19,300 $ 15,377 $ 15,377 $ 7,703 $ 12,690 $ 17.22 $ 3.46
Niagara/Hamilton Average $ 12,046 $ 9,175 $ 9,175 $ 5,934 $ 6,967 $ 6.30 $ 3.57

Southwest Ontario

Total
Municipality Location Dwelling 3+ Dwelling 1&2 units < 2 per units >=2 per
Amherstburg Southwest $ 9,487 $ 8,955 $ 8,955 $ 8,524 $ 8,524
Brantford Southwest $ 8,681 $ 6,257 $ 6,257 $ 3,805 $ 6,148 $ 5.84 $ 5.12
Cambridge Southwest $ 17,040 $ 15,268 $ 15,268 $ 10,343 $ 10,343 $ 5.83 $ 5.83
Central Elgin Southwest $ 7,986 $ 7,986 $ 7,986
Chatham-Kent Southwest $ 2,166 $ 1,948 $ 1,948 $ 1,238 $ 1,238 $ 2.09
Guelph Southwest $ 13,464 $ 10,931 $ 10,931 $ 5,976 $ 7,862 $ 8.16 $ 5.02
Kitchener Southwest $ 16,237 $ 14,183 $ 14,183 $ 10,309 $ 10,309 $ 5.65 $ 5.65
Leamington Southwest $ 12,255 $ 10,590 $ 10,590 $ 8,510 $ 8,510 $ 1.30 $ 1.30
London Southwest $ 14,184 $ 10,984 $ 10,984 $ 6,858 $ 9,463 $ 13.47
Middlesex Centre Southwest $ 4,878 $ 3,473 $ 2,553 $ 1,985 $ 2,624 $ 1.54 $ 0.62
Norfolk Southwest $ 1,216 $ 901 $ 901 $ 607 $ 754 $ 0.68
North Dumfries Southwest $ 10,451 $ 8,679 $ 8,679 $ 7,337 $ 7,337 $ 4.37 $ 4.37
Owen Sound Southwest $ 7,366 $ 6,822 $ 6,822 $ 5,665 $ 5,665
Sarnia Southwest $ 4,852 $ 3,512 $ 3,512 $ 2,472 $ 2,472 $ 3.98 $ 3.29
St. Thomas Southwest $ 6,278 $ 5,213 $ 5,213 $ 3,095 $ 3,692 $ 3.90
Stratford Southwest $ 9,830 $ 6,955 $ 6,955 $ 3,708 $ 5,563 $ 1.67
Tillsonburg Southwest $ 8,789 $ 6,524 $ 6,524 $ 3,404 $ 5,710 $ 3.45
Waterloo Southwest $ 19,054 $ 14,529 $ 14,529 $ 8,361 $ 11,420 $ 7.80 $ 7.80
Wellesley Southwest $ 9,374 $ 7,602 $ 7,602 $ 6,260 $ 6,260 $ 4.37 $ 4.37
Wilmot Southwest $ 12,866 $ 10,515 $ 10,515 $ 7,188 $ 8,372 $ 5.54 $ 5.54
Windsor Southwest $ 10,883 $ 9,233 $ 9,233 $ 5,606 $ 5,606 $ 2.05
Woodstock Southwest $ 8,279 $ 6,146 $ 6,146 $ 3,207 $ 4,271 $ 3.38
Woolwich Southwest $ 12,521 $ 9,823 $ 9,823 $ 7,033 $ 7,420 $ 5.84 $ 5.84
Southwest Average $ 9,919 $ 8,132 $ 8,092 $ 5,522 $ 6,344 $ 4.55 $ 4.56
Simcoe/Muskoka/Dufferin Area

Total
Parry Sound none none none none none none none
Bracebridge $ 11,484 $ 10,093 $ 10,093 $ 5,003 $ 7,528 $ 2.51 $ 2.51
Huntsville $ 12,061 $ 10,654 $ 10,654 $ 5,550 $ 8,205 $ 2.30 $ 1.28
Gravenhurst $ 12,676 $ 11,473 $ 11,473 $ 6,002 $ 8,737 $ 2.32 $ 2.32
Wasaga Beach $ 12,848 $ 10,859 $ 10,859 $ 6,881 $ 10,019 $ 1.72 $ 0.19
Barrie $ 18,123 $ 15,834 $ 15,834 $ 8,803 $ 11,998 $ 12.07 $ 7.83
Orangeville $ 18,448 $ 13,716 $ 13,716 $ 6,857 $ 9,860 $ 8.89 $ 8.89
Bradford West Gwillimbury $ 30,631 $ 21,075 $ 21,075 $ 14,587 $ 19,898 $ 10.29 $ 8.76
Simcoe/Musk./Duff Average $ 16,610 $ 13,386 $ 13,386 $ 7,669 $ 10,892 $ 5.73 $ 4.54

GTA Municipalities

Total
Toronto $ 10,817 $ 8,690 $ 8,690 $ 4,600 $ 7,157 $ 7.99 $ 0.22
Mississauga $ 21,103 $ 21,103 $ 21,103 $ 9,034 $ 15,618 $ 9.26 $ 6.78
Oshawa $ 22,618 $ 19,544 $ 19,544 $ 9,904 $ 13,819 $ 8.51 $ 3.14
Burlington $ 23,167 $ 18,541 $ 13,790 $ 10,016 $ 13,833 $ 13.22 $ 10.07
Halton Hills $ 23,345 $ 19,593 $ 15,248 $ 10,249 $ 14,162 $ 13.15 $ 10.00
Caledon $ 24,099 $ 22,868 $ 22,868 $ 10,329 $ 17,097 $ 7.29 $ 5.19
Clarington $ 24,831 $ 22,019 $ 21,588 $ 14,890 $ 17,919 $ 9.01 $ 2.00
Whitby $ 25,262 $ 21,359 $ 21,359 $ 10,324 $ 15,451 $ 8.70 $ 1.66
Pickering $ 25,366 $ 21,235 $ 21,235 $ 10,210 $ 15,165 $ 8.04 $ 2.67
Ajax $ 25,411 $ 21,534 $ 21,534 $ 10,203 $ 14,723 $ 8.45 $ 2.03
Oakville $ 27,148 $ 22,056 $ 18,614 $ 11,503 $ 17,216 $ 15.78 $ 12.63
Brampton $ 27,514 $ 27,514 $ 27,514 $ 11,597 $ 20,546 $ 10.59 $ 7.34
Georgina $ 27,903 $ 23,928 $ 23,928 $ 12,013 $ 17,689 $ 12.88 $ 6.46
East Gwillimbury $ 29,289 $ 24,515 $ 24,515 $ 12,429 $ 18,297 $ 12.90 $ 6.48
Newmarket $ 31,343 $ 26,030 $ 26,030 $ 13,111 $ 19,648 $ 12.39 $ 5.97
Whitchurch-Stouffville $ 31,885 $ 25,532 $ 25,532 $ 14,174 $ 19,461 $ 15.80 $ 9.38
King $ 32,343 $ 27,360 $ 27,360 $ 13,631 $ 20,041 $ 15.02 $ 8.60
Markham $ 32,413 $ 26,732 $ 26,732 $ 13,732 $ 20,631 $ 11.75 $ 5.33
Vaughan $ 33,395 $ 28,189 $ 28,189 $ 15,411 $ 20,215 $ 12.96 $ 6.54
Richmond Hill $ 33,504 $ 28,005 $ 28,005 $ 15,331 $ 20,135 $ 13.92 $ 6.11
Aurora $ 34,702 $ 28,626 $ 28,626 $ 14,880 $ 21,282 $ 13.90 $ 7.48
Milton $ 35,148 $ 28,723 $ 23,824 $ 16,028 $ 21,993 $ 15.03 $ 11.19
GTA Average $ 27,391 $ 23,350 $ 22,538 $ 11,982 $ 17,368 $ 11.66 $ 6.24
Summary by Geographic Location
• There are clear trends across Ontario in terms of the DC practices and costs, with the
lowest DCs generally in the North and East and the highest DCs in the GTA
• 3 of the 5 North municipalities in the study do not have Development Charges

• Only one Eastern Ontario municipality has no DCs (Cornwall). Of the remaining Eastern
municipalities, 2 exempt Industrial properties
• All Niagara/Hamilton municipalities charge DCs for all types of properties
• A number of Southwest municipalities exempt industrial properties from DCs to promote

employment

Building Permit Fees
Bill 124, the Building Code Statute Amendment Act, 2002 was given Royal assent on June 27, 2002
and subsequently amended the Building Code Act, 1992 as it relates to imposing fees. The changes
provided within the Act, are a result of the report recommendations of the Building Regulatory Reform
Advisory Group (BRRAG), which were provided to address issues of public safety, streamlining and
accountability. While portions of the amendments came into force on September 1, 2003, the
amendments relating to fees came into force on July 1, 2005. As such, municipalities across Ontario
review and update their fees to ensure compliance with the Act.
With respect to establishing fees under the Building Code Act, Section 7 of the Act provides
municipalities with general powers to impose fees through passage of a by-law. The Council of a
municipality may pass by-laws:
♦ Requiring the payment of fees on applications for and issuance of permits and prescribing the
amounts thereof
♦ Providing for refunds of fees under such circumstances as are prescribed
The Building Code Statute Law Amendment Act, 2002 imposed additional requirements on
municipalities in establishing fees under the Act, in that:
“The total amount of the fees authorized under clause (1)(c) must not exceed the
anticipated reasonable cost of the principal authority to administer and enforce this Act in
its area of jurisdiction.”
In addition, the amendments also require municipalities to:

♦ Reduce fees to reflect the portion of service performed by a Registered Code Agency
♦ Prepare and make available to the public annual reports with respect to the fees imposed
under the Act and associated costs; and
♦ Undertake a public process, including notice and public meeting requirements, when a
change in the fees is proposed.
O. Reg. 305/03 is the associated regulation arising from the Building Code Statute Law Amendment
Act, 2002. The regulation provides details on the contents of the annual report and the public
requirements for the imposition or change in fees.
Section 11.2 of Bill 124 restricts the use of building permit revenues to recover only the “reasonable
anticipated costs” of activities mandated by the Building Code Act.
As the requirements of the Act do not limit municipalities to the costs directly related to the service, as
provided within the Municipal Act for licensing fees, it would appear that Building Code Act fees can
include general overhead indirect costs related to the provision of service (e.g. Council corporate
services, etc.). Moreover, the recognition of anticipated costs also suggests that municipalities could
include costs related to future compliance requirements or reserve fund contributions. As a result, the
requirements of the Act suggest that Building Code Act fees can include direct costs, capital-related
costs, indirect support function costs directly related to the service provided and general overhead
indirect costs related to the service provided, as well as provisions for future anticipated costs.

2007 Building Permit Fees (sorted alphabetically)
Industrial / sq ft
Municipality Residential Retail / sq ft (finished)
(finished)
Ajax $8.50 m2 $6.50 m2 $5.50 m2

Amherstburg $.80 /sq ft $.85 /sq ft $.60 /sq ft
Aurora $11 m2 $5.50 m2 $5.50 m2
Barrie $7.50 m2 $7.20 /m2 $4.65 /m2
Belleville $10/$1,000 $10/$1,000 $10/$1,000
Bracebridge $8.00/$1000 $8.00/$1000 $8.00/$1000
first and up to 10,000 sq. first and up to 10,000 sq.

Bradford West ft. $0.52, next 10,000 sq. ft. $0.52, next 10,000 sq.
Gwillimbury $1.03 / sq ft ft $.45, remainder $.22 ft $.45, remainder $.22
Brampton $10.50 /m2 $9.25 m 2 $8.00 /m2
Brantford $11/$1000, min $50 $11/$1000, min $50 $11/$1000, min $50
Brockville $825 / unit $.35 /sq ft $.35 /sq ft
2 2 2
up to 300 m $9.56 /m , up to 4650 m $7.47, then
2 2 2
Burlington then $12.32 /m $10.10 /m $5.11 /m
Caledon $.95 /sq ft $.96 /sq ft $.59 /sq ft
Cambridge $.95 /sq ft $.97 /sq ft $.68 /sq ft
$1,000 up to 1500 ft2
2
Central Elgin $.66/ft over 1500 $4.28/$1,000 $4.28/$1,000
Chatham-Kent $10.50/$1000 $10.50/$1000 $10.50/$1000
Clarington $9.12 /m2 $11.85 /m2 $9.72 /m2
>2500 sq. ft. $1.10 /sq.
Cobourg > 1500 sq. ft. $1.10 /sq. ft. ft. >2500 sq. ft. $1.10 /sq. ft.
Cornwall $9.00/$1000 $9.00/$1000 $9.00/$1000
East Gwillimbury $1.17 /sq ft $.88 /sq ft $.77 sq ft
Fort Erie $.87 / sq ft $.84 / sq ft $.74 sq ft
Georgina $1.05 / sq ft $.88 /sq ft $.88 /sq ft
Gravenhurst $8.00/$1000 $8.00/$1000 $8.00/$1000
Grimsby $.67 sq ft $.65 sq ft $.39 sq ft
Guelph $.901/sq ft $.876/ sq ft $.689 / Sq ft
Halton Hills $11.90 / m2 $10.85 / m2 $7.96 / m2
Hamilton $8.59 /m2 $6.68/m2 $5.87/m2
Huntsville $8.00/$1000 $8.00/$1000 $8.00/$1000
Kawartha Lakes $6.82 / m2 $6.82 / m2 $5.00 / m2
King $.50 / sq ft + $200 $.50 / sq ft + $200 $.50 / sq ft + $200
Kingston $12/$1,000 $12/$1,000 $12/$1,000
Kitchener $1.03 / sq ft $1.22 / sq ft $.70 / sq ft
Leamington $.75 sq ft $7 /$1000 value $7 /$1000 value
Lincoln $1.16 / sq ft $1.00 / sq ft $.70 / sq ft
2
London $ 7.30 /m $8.00 /m2 $5.80 /m2
2 2 2
Markham $9.03 /m $8.48 /m $6.94 /m
$1,500 / unit up to 2,000 $2,200 up to 2,500 sq. ft,
sq. ft, $.75 / sq. ft over $.88 / sq. ft over 2,500 $1,800 up to 2,500 sq. ft,
Middlesex 2,000 sq. ft sq. ft $.72 over 2,500 sq. ft.
Milton $.96 / sq ft $.87 / sq ft $.59 / sq ft
Mississauga $.96 / sq ft $.97 / sq ft $.70 / sq ft, <20,000 sq ft

2 2 2
Newmarket $13.77 /m $8.43 /m $8.22 /m

2007 Building Permit Fees (sorted alphabetically)
Industrial / sq ft
Municipality Residential Retail / sq ft (finished)
(finished)
Niagara Falls $.891 / sq ft $1.089 / sq ft $.997 / sq ft

Niagara-on-the-Lake $1.14 / sq ft $1.19 / sq ft $.75 / sq ft
$45 1st $3,000 + $11 per $45 1st $3,000 + $11 $45 1st $3,000 + $11 per
Norfolk $1,000 per $1,000 $1,000
$2,100 up to 1,750 sq ft, $2,600 up to 2,500 sq ft, $2,600 up to 2,500 sq ft,
North Bay $1.20 over 1,750 sq ft $1.04 over 2,500 sq ft $1.04 over 2,500 sq ft
North Dumfries $.81 / sq ft $.69 / sq ft $.58 / sq ft
2
Oakville $7.80 /m $10.83 $3.82/m2 > 15,000 sq. ft.
Orangeville $14.07/$1000 $14.07/$1000 $9/$1000
2 2
$7.53 /m for < 125000 m
2
Oshawa $7.75 /m2 $8.97 /m2 finished, then $3.76 /m
Ottawa $13.50/$1000 $13.50/$1000 $13.50/$1000
2
Owen Sound $5.50 /m $7.50 / $1,000 $7.50 / $1,000
Parry Sound $7.00/$1000 $7.00/$1001 $7.00/$1002
$2,375 up to 2,150 sq ft $3,250 up to 2,500 sq ft $3,250 up to 2,500 sq ft
Pelham $1.10 over 2,150 sq ft $1.30 over 2,500 sq ft $1.30 over 2,500 sq ft
Peterborough $9/$1000, min $50 $9/$1000, min $50 $9/$1000, min $50
2 2 2
Pickering $9.00 / m $8.00 /m $5.50 /m
Port Colborne $.80 / sq ft $.75 / sq ft $.45 / sq ft
2 2 2
Richmond Hill $9.50 /m $10 /m $8.10 /m
Sarnia $54 + $6.25/$1000 $54 + $6.25/$1000 $54 + $6.25/$1000
Sault Ste. Marie $10/$1,000 $10/$1,000 $10/$1,000
$25 1st $1,000 + $7 each $25 1st $1,000 + $7 $25 1st $1,000 + $7 each
St Thomas additional $1,000 each additional $1,000 additional $1,000
$.90 / sq ft first 10000 sq $.75 / sq ft first 10000 sq
ft, $.85 sq ft 10001- ft, $.70 sq ft 10001-50000,
50000, then $.80 / sq ft > then $.60 / sq ft > 50000
St. Catharines $.90 / sq ft 50000 sq ft sq ft
Stratford $.87 / sq ft $.83 / sq ft $.73 / sq ft
Sudbury $10.70/$1000 $10.70/$1000 $10.70/$1000
Thorold $.71 / sq ft $.70 / sq ft $.51 / sq ft
Thunder Bay $10 /$1000 value $10 /$1000 value $10 /$1000 value
$45 1st $1,000 + $45 1st $1,000 + $45 1st $1,000 +
Tillsonburg $10/$1,000 $10/$1,000 $10/$1,000
Timmins $50 + $11/$1000 $50 + $11/$1000 $50 + $11/$1000
$12.47 /m2 <7,500 m2,
Toronto $13.61 /m2 $15.23 /m2 $11.02 > 7,500 m2
2 2 2
Vaughan $9.75 /m $9.25 /m $7.65/ m
up to 2,500 sq ft $2,300, up to 2,500 sq ft $2,300,
Wainfleet up to 2,100 sq ft $1,900 over $1.10 sq ft over $1.10 sq ft
Wasaga Beach $.60 / sq ft $.55 / sq ft $.55 / sq ft
Waterloo $.80 / sq ft $.95 / sq ft $.55 / sq ft
Welland $.75 / sq ft $.75 / sq ft $.49 / sq ft
Wellesley $.80 / sq ft $.95 / sq ft $.60 /sq ft
West Lincoln $7.52 /m2 $7.41 /m2 $4.91 /m2
2 2 2
Whitby $8.50 /m $10.01 /m $8.18 /m
Whitchurch-Stouffville $.70 / sq ft $.70 / sq ft $.59 / sq ft
Wilmot $.80 / sq ft $.60 /sq ft $.60 /sq ft
Windsor $.95 sq ft + $400 $1.30 / sq ft $.90 / sq ft
$.24 / sq ft up to 50,000
sq ft, $.12 / sq ft > 50,000
Woodstock $.36 / sq ft $.76 / sq ft sq ft
Woolwich $.68 / sq ft $.45 / sq ft $.40 / sq ft

2007 Building Permit Fees (sorted by Location)

Residential 1800 sq ft Residential 1800 sq ft
Municipality Location Average Municipality Location Average
$ per sq ft property - $ per sq ft property -
$135,000 value $135,000 value
Brockville $ 0.46 $ 825 Sault Ste. Marie $ 0.75 $ 1,350
Kawartha Lakes $ 0.63 $ 1,141 Thunder Bay $ 0.75 $ 1,350
Peterborough $ 0.68 $ 1,215 Sudbury $ 0.80 $ 1,445
Cornwall $ 0.70 $ 1,265 Timmins $ 0.85 $ 1,535 North
Belleville $ 0.75 $ 1,350 North Bay $ 1.20 $ 2,160 $ 1,568
Kingston $ 0.90 $ 1,620
Ottawa $ 1.01 $ 1,823 Eastern Parry Sound $ 0.53 $ 945
Cobourg $ 1.10 $ 1,980 $ 1,402 Bracebridge $ 0.60 $ 1,080
Gravenhurst $ 0.60 $ 1,080
King $ 0.50 $ 1,100 Huntsville $ 0.60 $ 1,080
Whitchurch-Stouffville $ 0.70 $ 1,260 Wasaga Beach $ 0.60 $ 1,080
Oshawa $ 0.72 $ 1,296 Barrie $ 0.70 $ 1,255
Oakville $ 0.72 $ 1,305 Bradford West $ 1.03 $ 1,854 Simcoe/Musk./Duff.
Ajax $ 0.79 $ 1,422
Orangeville $ 1.06 $ 1,899 $ 1,284
Whitby $ 0.79 $ 1,422
Pickering $ 0.84 $ 1,506
Woodstock $ 0.36 $ 648
Markham $ 0.84 $ 1,511
Sarnia $ 0.50 $ 898
Clarington $ 0.85 $ 1,526
Owen Sound $ 0.51 $ 920
Richmond Hill $ 0.88 $ 1,589
St Thomas $ 0.54 $ 963
Burlington $ 0.89 $ 1,599
Central Elgin $ 0.67 $ 1,198
Vaughan $ 0.91 $ 1,631
London $ 0.68 $ 1,221
Caledon $ 0.95 $ 1,710
Woolwich $ 0.68 $ 1,224
Milton $ 0.96 $ 1,728
Leamington $ 0.75 $ 1,350
Mississauga $ 0.96 $ 1,728
Tillsonburg $ 0.77 $ 1,385
Brampton $ 0.98 $ 1,757
Chatham-Kent $ 0.79 $ 1,418
Aurora $ 1.02 $ 1,840
Georgina $ 1.05 $ 1,890 Amherstburg $ 0.80 $ 1,440
Halton Hills $ 1.11 $ 1,991 Waterloo $ 0.80 $ 1,440
East Gwillimbury $ 1.17 $ 2,106 Wellesley $ 0.80 $ 1,440
Toronto $ 1.26 $ 2,277 GTA Wilmot $ 0.80 $ 1,440
Newmarket $ 1.28 $ 2,402 $ 1,663 North Dumfries $ 0.81 $ 1,458
Brantford $ 0.83 $ 1,485
Grimsby $ 0.67 $ 1,206 Norfolk $ 0.83 $ 1,497
West Lincoln $ 0.70 $ 1,258 Middlesex $ 0.83 $ 1,500
Thorold $ 0.71 $ 1,278 Stratford $ 0.87 $ 1,566
Welland $ 0.75 $ 1,350 St. Catharines $ 0.90 $ 1,620
Hamilton $ 0.80 $ 1,437 Guelph $ 0.90 $ 1,622
Port Colborne $ 0.80 $ 1,440 Cambridge $ 0.95 $ 1,710
Fort Erie $ 0.87 $ 1,566 Kitchener $ 1.03 $ 1,854 Southwest
Niagara Falls $ 0.89 $ 1,604 Windsor $ 1.17 $ 2,110 $ 1,392
Wainfleet $ 1.06 $ 1,900
Niagara-on-the-Lake $ 1.14 $ 2,052
Lincoln $ 1.16 $ 2,088 Niagara/Hamilton
Pelham $ 1.32 $ 2,375 $ 1,629

2007 Commercial Solid Waste Tipping Fees
The 2007 commercial solid waste tipping fees range from $40 in Thunder Bay to a
high of $120 in Durham Region.
2004 Per 2005 Per 2006 Per 2007 Per
Municipality or Region Tonne Tonne Tonne Tonne
Thunder Bay N/A $ 36 $ 36 $ 40
Lambton County $ 45 $ 45 $ 45 $ 45
Cornwall $ 50 $ 50 $ 50 $ 49
Oxford County N/A N/A $ 45 $ 50
Essex County N/A $ 53 $ 55 $ 56
Windsor N/A $ 53 $ 55 $ 56
Stratford $ 57 $ 58 $ 59 $ 59
Brantford $ 55 $ 60 $ 60 $ 60
North Bay $ 45 $ 48 $ 55 $ 60
Sudbury $ 60 $ 60 $ 60 $ 60
Waterloo Region $ 50 $ 53 $ 56 $ 60
Norfolk $ 51 $ 55 $ 55 $ 65
Sault Ste. Marie $ 40 $ 55 $ 65 $ 65
Niagara Region $ 60 $ 60 $ 70 $ 70
Kingston N/A N/A N/A $ 71
London $ 73 $ 75 $ 75 $ 75
Ottawa $ 69 $ 70 $ 73 $ 75
Belleville N/A N/A $ 99 $ 80
Peel Region $ 80 $ 80 $ 80 $ 80
Kawartha Lakes $ 85 $ 85 $ 85 $ 85
Northumberland County N/A $ 85 $ 85 $ 85
Peterborough N/A $ 70 $ 70 $ 85
York Region $ 86 $ 86 $ 86 $ 87
Chatham-Kent $ 97 $ 97 $ 97 $ 97
Halton Region $ 98 $ 98 $ 98 $ 98
Toronto $ 95 $ 95 $ 95 $ 100
Barrie N/A N/A $ 105 $ 105
Hamilton $ 84 $ 90 $ 102 $ 105
Muskoka N/A N/A $ 100 $ 105
Simcoe County $ 105 $ 115 $ 115 $ 115
Durham Region $ 90 $ 90 $ 110 $ 120
Average $ 70 $ 70 $ 75 $ 76
Median $ 69 $ 65 $ 72 $ 75

2007 Transit Fares
Cash Fares Monthly Passes

Municipality Adult Student Senior Adult Student Senior
Barrie $ 2.25 $ 2.25 $ 2.00 $ 68.00 $ 52.00 $ 46.00
Belleville $ 2.10 $ 1.75 $ 1.75 $ 66.00 $ 50.00 $ 50.00
Brampton $ 2.75 $ 2.75 $ 2.75 $ 92.00 $ 86.00 $ 42.00
Brantford $ 2.15 $ 2.15 $ 2.15 $ 60.00 $ 45.00 $ 45.00
Brockville $ 2.00 $ 2.00 $ 2.00 $ 55.00 $ 55.00 $ 55.00
Burlington $ 2.50 $ 2.50 $ 2.50 $ 75.00 $ 64.00 $ 49.00
Chatham-Kent $ 2.00 $ 1.75 $ 1.75 $ 35.00 $ 27.00 $ 27.00 20 rides
Cobourg $ 2.00 $ 2.00 $ 2.00 $ 60.00 $ 60.00 $ 60.00
Cornwall $ 2.00 $ 2.00 $ 2.00 $ 54.00 $ 52.00 $ 26.00
Durham Region $ 2.50 $ 2.25 $ 1.50 $ 87.50 $ 75.00 $ 35.00
Fort Erie $ 2.00 $ 2.00 $ 2.00
Guelph $ 2.00 $ 2.00 $ 2.00 $ 58.00 $ 52.00 $ 52.00
Hamilton $ 2.25 $ 2.25 $ 2.25 $ 71.00 $ 56.00 $ 71.00
Huntsville $ 2.00 $ 1.00 $ 2.00 $ 50.00 $ 25.00 $ 50.00
Kawartha lakes $ 1.50 $ 1.25 $ 1.25 $ 13.00 $ 11.00 $ 11.00 10 rides
Kingston $ 2.25 $ 2.00 $ 2.00 $ 65.00 $ 48.00 $ 44.00
Leamington $ 1.75 $ 1.00 $ 1.50 $ 30.00 $ 30.00 $ 30.00 22 rides
London ^ $ 2.50 $ 2.50 $ 2.50 $ 74.00 $ 64.00 $ 52.50
Milton $ 2.50 $ 2.50 $ 2.50 $ 56.00 $ 45.00 $ 38.50
Mississauga * $ 2.50 $ 2.50 $ 2.50 $ 96.00 $ 90.00 $ 31.00
Niagara Falls $ 2.25 $ 2.00 $ 2.00 $ 65.00 $ 50.00 $ 50.00
North Bay $ 2.25 $ 2.25 $ 2.25 $ 75.00 $ 60.00 $ 50.00
Oakville $ 2.50 $ 2.50 $ 2.50 $ 78.00 $ 50.00 $ 45.00
Orangeville $ 2.00 $ 1.50 $ 1.50 $ 35.00 $ 25.00 $ 25.00
Ottawa $ 3.00 $ 3.00 $ 3.00 $ 73.00 $ 59.75 $ 29.00
Owen Sound $ 2.00 $ 1.50 $ 2.00 $ 55.00 $ 30.00 $ 30.00
Peterborough $ 2.00 $ 2.00 $ 2.00 $ 50.00 $ 45.00 $ 30.00
Sarnia $ 2.00 $ 2.00 $ 2.00 $ 65.00 $ 55.00 $ 50.00
Sault Ste. Marie $ 2.00 $ 2.00 $ 2.00 $ 56.00 $ 56.00 $ 46.00
St. Catharines $ 2.50 $ 2.50 $ 2.50 $ 80.00 $ 50.00 $ 50.00
St. Thomas $ 2.50 $ 2.50 $ 2.50 $ 60.00 $ 50.00 $ 50.00
Stratford $ 2.00 $ 1.50 $ 2.00 $ 50.00 $ 35.00 $ 35.00
Sudbury $ 2.30 $ 2.30 $ 1.80 $ 66.00 $ 60.00 $ 41.00
Thunder Bay $ 2.25 $ 2.25 $ 2.25 $ 65.00 $ 55.00 $ 55.00
Timmins $ 2.00 $ 1.50 $ 1.50 $ 65.00 $ 50.00 $ 50.00
Toronto $ 2.75 $ 1.85 $ 1.85 $ 99.75 $ 83.75 $ 83.75
Waterloo Region $ 2.25 $ 2.25 $ 2.25 $ 57.00 $ 47.00 $ 47.00
Welland $ 2.25 $ 2.25 $ 2.25 $ 63.00 $ 53.50 $ 47.00
Windsor $ 2.35 $ 1.60 $ 1.60 $ 75.00 $ 52.00 $ 38.50
Woodstock $ 2.00 $ 1.00 $ 2.00 $ 50.00 $ 50.00 $ 50.00
York Region $ 2.75 $ 2.75 $ 2.75 $ 85.00 $ 65.00 $ 42.00
Average $ 2.23 $ 2.03 $ 2.08 $ 63.33 $ 51.73 $ 43.98

Median $ 2.25 $ 2.00 $ 2.00 $ 65.00 $ 52.00 $ 46.00
Maximum $ 3.00 $ 3.00 $ 3.00 $ 99.75 $ 90.00 $ 83.75
Minimum $ 1.50 $ 1.00 $ 1.25 $ 13.00 $ 11.00 $ 11.00
* Mississauga weekly passes for adults and students

^ Post-secondary student

Ontario Unconditional Grants

Ontario Municipal Partnership Grant (OMPF)
OMPF &
Transition Total As % of
Municipality OMPF Funding Expenditures Expenditures Per Capita Location Average
Ottawa $ 9,124,224 $ 2,197,822,477 0% $ 11
Cobourg $ 442,080 $ 28,700,664 2% $ 24
Kingston $ 7,289,676 $ 291,987,117 2% $ 62
Kawartha Lakes $ 6,770,129 $ 141,900,802 5% $ 91
Peterborough $ 7,934,687 $ 210,966,123 4% $ 106
Brockville $ 2,399,118 $ 43,375,866 6% $ 109
Belleville $ 5,877,037 $ 96,598,671 6% $ 120 Eastern
Cornwall $ 16,900,584 $ 151,548,848 11% $ 368 $ 111
Ajax $ - $ 59,286,587 0% $ -
Aurora $ - $ 46,333,541 0% $ -
Brampton $ - $ 317,444,144 0% $ -
Markham $ - $ 196,290,792 0% $ -
Newmarket $ - $ 68,450,658 0% $ -
Pickering $ - $ 59,019,442 0% $ -
Toronto $ - $ 8,536,282,883 0% $ -
Vaughan $ - $ 227,900,448 0% $ -
Whitby $ - $ 76,325,192 0% $ -
Halton Region $ - $ 552,442,765 0% $ -
Peel Region $ - $ 1,268,669,575 0% $ -
Mississauga $ 21,400 $ 446,120,480 0% $ 0
Burlington $ 65,000 $ 147,389,035 0% $ 0
Durham Region $ 337,000 $ 803,901,651 0% $ 1
Halton Hills $ 82,000 $ 35,083,481 0% $ 1
Clarington $ 116,000 $ 49,669,426 0% $ 1
Oshawa $ 401,000 $ 114,450,666 0% $ 3
Georgina $ 239,216 $ 33,081,863 1% $ 6
East Gwillimbury $ 150,315 $ 14,744,335 1% $ 7
York Region $ 7,052,288 $ 1,165,822,562 1% $ 8
Milton $ 780,029 $ 50,385,379 2% $ 12
Oakville $ 3,163,855 $ 151,434,672 2% $ 19
Caledon $ 1,300,429 $ 49,508,196 3% $ 23
Whitchurch Stouffville $ 618,300 $ 21,710,553 3% $ 25 GTA
King $ 539,249 $ 17,420,345 3% $ 28 $ 5
Pelham $ 26,000 $ 11,566,275 0% $ 2

St. Catharines $ 250,000 $ 132,147,448 0% $ 2
Fort Erie $ 88,000 $ 25,828,486 0% $ 3
Grimsby $ 99,360 $ 19,550,526 1% $ 4
Niagara Falls $ 1,327,507 $ 125,154,056 1% $ 16
Niagara Region $ 9,206,299 $ 748,465,022 1% $ 22
Thorold $ 493,245 $ 20,677,138 2% $ 27
Lincoln $ 1,177,000 $ 15,531,887 8% $ 54
Welland $ 3,310,856 $ 42,453,614 8% $ 66
Port Colborne $ 1,593,237 $ 17,950,018 9% $ 86
Niagara-on-the-Lake $ 1,253,546 $ 18,673,872 7% $ 86 Niagara/Hamilton
Hamilton $ 52,866,720 $ 1,224,678,057 4% $ 105 $ 39
Source—2006 FIR

Ontario Unconditional Grants

Ontario Municipal Partnership Grant (OMPF) - cont’d
OMPF &
Transition Total As % of
Municipality OMPF Funding Expenditures Expenditures Per Capita Location Average
Thunder Bay $ 26,214,277 $ 334,536,806 8% $ 240
North Bay $ 17,610,999 $ 147,942,365 12% $ 326
Sault Ste. Marie $ 25,941,092 $ 235,728,463 11% $ 346
Timmins $ 15,368,941 $ 127,146,527 12% $ 357 North
Sudbury $ 58,866,423 $ 486,214,727 12% $ 373 $ 329
Barrie $ - $ 204,220,551 0% $ -
Orangeville $ - $ 32,013,914 0% $ -
Bradford West Gwillimbury $ 63,000 $ 26,811,593 0% $ 3
District Muskoka $ 770,471 $ 120,580,106 1% $ 13
Wasaga Beach $ 897,412 $ 24,535,195 4% $ 60
Bracebridge $ 1,195,848 $ 12,888,811 9% $ 76
Huntsville $ 1,429,325 $ 15,175,859 9% $ 78
Gravenhurst $ 1,023,856 $ 9,770,011 10% $ 93 Simcoe/Musk./Duff.
Parry Sound $ 2,468,337 $ 24,831,379 10% $ 424 $ 83
Kitchener $ - $ 282,199,013 0% $ -
Waterloo $ - $ 105,454,678 0% $ -
Waterloo Region $ 129,000 $ 591,082,682 0% $ 0
Sarnia $ 228,000 $ 92,604,611 0% $ 3
Woodstock $ 205,985 $ 50,440,799 0% $ 6
Tillsonburg $ 93,456 $ 16,928,686 1% $ 6
Cambridge $ 760,000 $ 105,246,310 1% $ 6
Guelph $ 1,450,000 $ 269,902,981 1% $ 13
Leamington $ 417,602 $ 43,323,715 1% $ 14
Woolwich $ 472,824 $ 13,973,868 3% $ 24
Windsor $ 7,752,265 $ 689,590,310 1% $ 36
Amherstburg $ 909,500 $ 23,063,241 4% $ 42
London $ 15,438,505 $ 793,819,006 2% $ 44
Wilmot $ 842,104 $ 10,414,090 8% $ 49
Wellesley $ 523,757 $ 5,244,917 10% $ 54
Stratford $ 1,810,594 $ 82,772,600 2% $ 59
Owen Sound $ 1,605,484 $ 35,700,032 4% $ 74
Central Elgin $ 973,082 $ 14,171,782 7% $ 76
Middlesex Centre $ 1,279,388 $ 12,958,947 10% $ 82
St. Thomas $ 4,588,129 $ 89,517,081 5% $ 127
Brantford $ 11,581,000 $ 233,422,861 5% $ 128 Southwest
Chatham-Kent $ 22,908,000 $ 259,378,376 9% $ 212 $ 58

Ontario and Canada Conditional Grants
Canada Ontario
Canada Ontario Conditional Conditional
Conditional Conditional Total Grants Per Grants Per
Municipality Grants Grants Expenditures Capita Capita
Vaughan $ - $ 147,850 $ 227,900,448 $ - $ 1
Brampton $ 40,000 $ 569,263 $ 317,444,144 $ 0 $ 1
Clarington $ 19,668 $ 140,827 $ 49,669,426 $ 0 $ 2
Milton $ 3,987 $ 120,090 $ 50,385,379 $ 0 $ 2
Mississauga $ - $ 1,266,015 $ 446,120,480 $ - $ 2
Georgina $ - $ 90,754 $ 33,081,863 $ - $ 2
Whitby $ 54,621 $ 249,994 $ 76,325,192 $ 0 $ 2
Wellesley $ 500 $ 23,375 $ 5,244,917 $ 0 $ 2
Woolwich $ - $ 50,265 $ 13,973,868 $ - $ 3
Pickering $ 118,391 $ 234,281 $ 59,019,442 $ 1 $ 3
St. Catharines $ 8,268 $ 401,917 $ 132,147,448 $ 0 $ 3
East Gwillimbury $ 19,296 $ 65,198 $ 14,744,335 $ 1 $ 3
Halton Hills $ 8,226 $ 204,413 $ 35,083,481 $ 0 $ 4
Thorold $ 90,360 $ 69,477 $ 20,677,138 $ 5 $ 4
Kitchener $ 13,500 $ 803,347 $ 282,199,013 $ 0 $ 4
Wilmot $ 7,612 $ 70,023 $ 10,414,090 $ 0 $ 4
Pelham $ 2,994 $ 67,788 $ 11,566,275 $ 0 $ 4
Aurora $ 794,504 $ 203,298 $ 46,333,541 $ 17 $ 4
Welland $ 3,311 $ 220,185 $ 42,453,614 $ 0 $ 4
Markham $ 50,655 $ 1,149,114 $ 196,290,792 $ 0 $ 4
Lincoln $ 10,060 $ 100,908 $ 15,531,887 $ 0 $ 5
Middlesex Centre $ - $ 75,995 $ 12,958,947 $ - $ 5
Whitchurch Stouffville $ 3,488 $ 124,274 $ 21,710,553 $ 0 $ 5
Cambridge $ 60,000 $ 640,413 $ 105,246,310 $ 0 $ 5
Gravenhurst $ 21,771 $ 68,766 $ 9,770,011 $ 2 $ 6
Newmarket $ 8,193 $ 468,170 $ 68,450,658 $ 0 $ 6
Wasaga Beach $ 3,798 $ 97,076 $ 24,535,195 $ 0 $ 6
Cobourg $ - $ 141,000 $ 28,700,664 $ - $ 8
Port Colborne $ 83,772 $ 159,123 $ 17,950,018 $ 5 $ 9
Bradford West Gwillimbury $ 29,796 $ 233,173 $ 26,811,593 $ 1 $ 10
Sarnia $ 3,912 $ 720,510 $ 92,604,611 $ 0 $ 10
Woodstock $ 45,313 $ 380,685 $ 50,440,799 $ 1 $ 11
Barrie $ 2,587 $ 1,759,483 $ 204,220,551 $ 0 $ 14
Huntsville $ 19,177 $ 251,861 $ 15,175,859 $ 1 $ 14
King $ 55,807 $ 308,591 $ 17,420,345 $ 3 $ 16
Ajax $ 4,781 $ 1,763,893 $ 59,286,587 $ 0 $ 20
Oakville $ 294,368 $ 3,502,880 $ 151,434,672 $ 2 $ 21
Niagara Falls $ 5,012 $ 1,879,044 $ 125,154,056 $ 0 $ 23
Grimsby $ 35,040 $ 575,299 $ 19,550,526 $ 1 $ 24
Central Elgin $ - $ 309,860 $ 14,171,782 $ - $ 24
Waterloo $ - $ 2,702,576 $ 105,454,678 $ - $ 28
Leamington $ 10,993 $ 994,300 $ 43,323,715 $ 0 $ 34
Burlington $ 1,884,490 $ 6,459,911 $ 147,389,035 $ 11 $ 39
Niagara-on-the-Lake $ - $ 577,565 $ 18,673,872 $ - $ 40
Orangeville $ 17,549 $ 1,117,838 $ 32,013,914 $ 1 $ 42
Bracebridge $ 13,335 $ 750,046 $ 12,888,811 $ 1 $ 48
Fort Erie $ 1,862 $ 1,687,716 $ 25,828,486 $ 0 $ 56
Owen Sound $ 456,510 $ 1,236,253 $ 35,700,032 $ 21 $ 57
Tillsonburg $ 164,611 $ 871,357 $ 16,928,686 $ 11 $ 59
Amherstburg $ 503,912 $ 1,330,848 $ 23,063,241 $ 23 $ 61
Belleville $ 1,486 $ 3,190,755 $ 96,598,671 $ 0 $ 65
Brockville $ 18,503 $ 1,512,227 $ 43,375,866 $ 1 $ 69

Ontario and Canada Conditional Grants (cont’d)
Canada Ontario
Canada Ontario Conditional Conditional
Conditional Conditional Total Grants Per Grants Per
Municipality Grants Grants Expenditures Capita Capita
York Region $ 9,723,362 $ 169,256,875 $ 1,165,822,562 $ 11 $ 190
Peel Region $ 43,065,964 $ 224,748,418 $ 1,268,669,575 $ 37 $ 194
Halton Region $ 2,960,052 $ 93,964,978 $ 552,442,765 $ 7 $ 209
Caledon $ - $ 14,239,904 $ 49,508,196 $ - $ 250
Durham Region $ 11,837,496 $ 142,166,466 $ 803,901,651 $ 21 $ 253
Waterloo Region $ 16,473,544 $ 126,031,890 $ 591,082,682 $ 34 $ 264
Brantford $ 2,720,319 $ 29,839,039 $ 233,422,861 $ 30 $ 331
Hamilton $ 29,264,079 $ 186,703,276 $ 1,224,678,057 $ 58 $ 370
Kawartha Lakes $ 2,185,079 $ 27,833,125 $ 141,900,802 $ 29 $ 373
Kingston $ 4,678,515 $ 46,609,639 $ 291,987,117 $ 40 $ 398
Ottawa $ 33,527,748 $ 327,319,842 $ 2,197,822,477 $ 41 $ 403
London $ 1,317,037 $ 148,159,695 $ 793,819,006 $ 4 $ 420
Guelph $ 12,267 $ 51,712,274 $ 269,902,981 $ 0 $ 450
Windsor $ 11,985,379 $ 106,650,860 $ 689,590,310 $ 55 $ 493
St. Thomas $ 1,957,249 $ 18,978,315 $ 89,517,081 $ 54 $ 526
Chatham-Kent $ 3,299,419 $ 57,881,981 $ 259,378,376 $ 31 $ 535
Peterborough $ 3,865,186 $ 41,266,517 $ 210,966,123 $ 52 $ 551
North Bay $ 325,303 $ 30,105,283 $ 147,942,365 $ 6 $ 558
Stratford $ - $ 17,010,580 $ 82,772,600 $ - $ 558
District Muskoka $ - $ 33,537,084 $ 120,580,106 $ - $ 583
Thunder Bay $ 4,387,573 $ 63,801,423 $ 334,536,806 $ 40 $ 585
Toronto $ 213,202,624 $ 1,465,564,977 $ 8,536,282,883 $ 85 $ 585
Niagara Region $ 8,669,573 $ 254,818,836 $ 748,465,022 $ 20 $ 596
Timmins $ 2,925,731 $ 28,188,576 $ 127,146,527 $ 68 $ 656
Cornwall $ 98,005 $ 36,342,127 $ 151,548,848 $ 2 $ 791
Sudbury $ 4,384,744 $ 138,912,019 $ 486,214,727 $ 28 $ 880
Parry Sound $ 84,012 $ 5,170,161 $ 24,831,379 $ 14 $ 889
Sault Ste. Marie $ 5,416,374 $ 77,954,188 $ 235,728,463 $ 72 $ 1,040
Average $ 12 $ 185
Source—2006 FIR

Licenses, Permits, Rents, Etc.
License, Permits, Total As % of

Municipality Rents Expenditures Expenditures Per Capita
Amherstburg $ - $ 23,063,241 0% $ -
York Region $ - $ 1,165,822,562 0% $ -
Durham Region $ 42,529 $ 803,901,651 0% $ 0
Peel Region $ 367,692 $ 1,268,669,575 0% $ 0
Halton Region $ 537,818 $ 552,442,765 0% $ 1
Grimsby $ 53,935 $ 19,550,526 0% $ 2
Waterloo Region $ 1,343,888 $ 591,082,682 0% $ 3
Orangeville $ 157,410 $ 32,013,914 0% $ 6
Pickering $ 1,000,970 $ 59,019,442 2% $ 11
Thorold $ 218,773 $ 20,677,138 1% $ 12
Port Colborne $ 232,698 $ 17,950,018 1% $ 13
Thunder Bay $ 1,469,529 $ 334,536,806 0% $ 13
Leamington $ 461,237 $ 43,323,715 1% $ 16
Kawartha Lakes $ 1,256,001 $ 141,900,802 1% $ 17
Georgina $ 739,745 $ 33,081,863 2% $ 17
Kitchener $ 3,635,894 $ 282,199,013 1% $ 18
Cornwall $ 840,427 $ 151,548,848 1% $ 18
Lincoln $ 402,497 $ 15,531,887 3% $ 19
Middlesex Centre $ 293,134 $ 12,958,947 2% $ 19
Niagara-on-the-Lake $ 278,059 $ 18,673,872 1% $ 19
District Muskoka $ 1,098,777 $ 120,580,106 1% $ 19
Cambridge $ 2,529,063 $ 105,246,310 2% $ 21
Welland $ 1,089,268 $ 42,453,614 3% $ 22
Caledon $ 1,241,270 $ 49,508,196 3% $ 22
Guelph $ 2,586,417 $ 269,902,981 1% $ 23
King $ 443,970 $ 17,420,345 3% $ 23
Bracebridge $ 365,257 $ 12,888,811 3% $ 23
Woolwich $ 488,169 $ 13,973,868 3% $ 25
Sarnia $ 1,776,232 $ 92,604,611 2% $ 25
Belleville $ 1,296,022 $ 96,598,671 1% $ 27
Niagara Falls $ 2,188,740 $ 125,154,056 2% $ 27
Brockville $ 598,518 $ 43,375,866 1% $ 27
Ajax $ 2,494,850 $ 59,286,587 4% $ 28
Pelham $ 470,696 $ 11,566,275 4% $ 29
Niagara Region $ 12,536,759 $ 748,465,022 2% $ 29
Timmins $ 1,267,269 $ 127,146,527 1% $ 29
Ottawa $ 24,386,595 $ 2,197,822,477 1% $ 30
Whitby $ 3,403,422 $ 76,325,192 4% $ 31
Kingston $ 3,781,380 $ 291,987,117 1% $ 32
Newmarket $ 2,397,145 $ 68,450,658 4% $ 32

Licenses, Permits, Rents, Etc. (cont’d)

License, Permits, Total As % of
Municipality Rents Expenditures Expenditures Per Capita
Halton Hills $ 1,805,803 $ 35,083,481 5% $ 33
North Bay $ 1,767,681 $ 147,942,365 1% $ 33
Waterloo $ 3,293,008 $ 105,454,678 3% $ 34
Wilmot $ 583,128 $ 10,414,090 6% $ 34
St. Catharines $ 4,508,301 $ 132,147,448 3% $ 34
Oshawa $ 4,952,221 $ 114,450,666 4% $ 35
Wellesley $ 367,533 $ 5,244,917 7% $ 38
Sudbury $ 6,013,869 $ 486,214,727 1% $ 38
Peterborough $ 2,870,703 $ 210,966,123 1% $ 38
Cobourg $ 708,247 $ 28,700,664 2% $ 39
Fort Erie $ 1,171,288 $ 25,828,486 5% $ 39
Aurora $ 1,870,746 $ 46,333,541 4% $ 39
Gravenhurst $ 436,515 $ 9,770,011 4% $ 40
Barrie $ 5,291,052 $ 204,220,551 3% $ 41
Sault Ste. Marie $ 3,316,015 $ 235,728,463 1% $ 44
East Gwillimbury $ 976,763 $ 14,744,335 7% $ 46
Woodstock $ 1,663,919 $ 50,440,799 3% $ 47
Markham $ 12,635,573 $ 196,290,792 6% $ 48
Mississauga $ 32,695,546 $ 446,120,480 7% $ 49
Burlington $ 8,660,195 $ 147,389,035 6% $ 53
Brampton $ 22,899,290 $ 317,444,144 7% $ 53
Central Elgin $ 673,571 $ 14,171,782 5% $ 53
Huntsville $ 1,025,793 $ 15,175,859 7% $ 56
Clarington $ 4,411,604 $ 49,669,426 9% $ 57
Chatham-Kent $ 6,719,140 $ 259,378,376 3% $ 62
Oakville $ 10,713,445 $ 151,434,672 7% $ 65
Bradford West Gwillimbury $ 1,559,332 $ 26,811,593 6% $ 65
Owen Sound $ 1,417,077 $ 35,700,032 4% $ 65
Vaughan $ 16,302,756 $ 227,900,448 7% $ 68
Parry Sound $ 408,841 $ 24,831,379 2% $ 70
London $ 26,886,316 $ 793,819,006 3% $ 76
Milton $ 5,503,404 $ 50,385,379 11% $ 86
Whitchurch Stouffville $ 2,114,514 $ 21,710,553 10% $ 87
Wasaga Beach $ 1,319,428 $ 24,535,195 5% $ 88
St. Thomas $ 3,214,176 $ 89,517,081 4% $ 89
Brantford $ 8,402,446 $ 233,422,861 4% $ 93
Tillsonburg $ 1,394,948 $ 16,928,686 8% $ 94
Hamilton $ 54,029,298 $ 1,224,678,057 4% $ 107
Stratford $ 4,748,010 $ 82,772,600 6% $ 156
Toronto $ 418,681,290 $ 8,536,282,883 5% $ 167
Windsor $ 40,401,994 $ 689,590,310 6% $ 187
Average 3% $ 42
Source—2006 FIR

Penalties & Interest on Taxes and Other Fine Revenues

Penalties, Total Penalties,
Interest on Interest on Taxes As % of
Municipality Taxes Other Fines and Other Fines Total Expenditures Expenditures Per Capita
Oshawa $ 967,351 $ 103,372 $ 1,070,723 $ 114,450,666 1% $ 8
Wellesley $ 88,887 $ - $ 88,887 $ 5,244,917 2% $ 9
Wilmot $ 161,656 $ 2,515 $ 164,171 $ 10,414,090 2% $ 10
Peterborough $ 616,621 $ 145,483 $ 762,104 $ 210,966,123 0% $ 10
Woolwich $ 200,977 $ 13,495 $ 214,472 $ 13,973,868 2% $ 11
Tillsonburg $ 163,087 $ - $ 163,087 $ 16,928,686 1% $ 11
Cornwall $ 518,450 $ - $ 518,450 $ 151,548,848 0% $ 11
Middlesex Centre $ 176,802 $ - $ 176,802 $ 12,958,947 1% $ 11
Halton Hills $ 559,779 $ 130,188 $ 689,967 $ 35,083,481 2% $ 12
Chatham-Kent $ 1,221,312 $ 136,288 $ 1,357,600 $ 259,378,376 1% $ 13
Orangeville $ 299,825 $ 57,893 $ 357,718 $ 32,013,914 1% $ 13
St. Thomas $ 430,689 $ 53,975 $ 484,664 $ 89,517,081 1% $ 13
Leamington $ 350,370 $ 38,705 $ 389,075 $ 43,323,715 1% $ 13
Bradford West Gwillimbury $ 296,787 $ 30,168 $ 326,955 $ 26,811,593 1% $ 14
Woodstock $ 413,399 $ 81,065 $ 494,464 $ 50,440,799 1% $ 14
Brampton $ 5,502,612 $ 604,416 $ 6,107,028 $ 317,444,144 2% $ 14
North Bay $ 398,616 $ 363,447 $ 762,063 $ 147,942,365 1% $ 14
Sault Ste. Marie $ 1,066,000 $ - $ 1,066,000 $ 235,728,463 0% $ 14
Ajax $ 1,011,793 $ 285,389 $ 1,297,182 $ 59,286,587 2% $ 14
Stratford $ 274,954 $ 168,770 $ 443,724 $ 82,772,600 1% $ 15
Sudbury $ 1,882,024 $ 445,047 $ 2,327,071 $ 486,214,727 0% $ 15
Ottawa $ 9,525,770 $ 2,530,839 $ 12,056,609 $ 2,197,822,477 1% $ 15
Cambridge $ 1,626,536 $ 175,514 $ 1,802,050 $ 105,246,310 2% $ 15
Sarnia $ 997,022 $ 76,944 $ 1,073,966 $ 92,604,611 1% $ 15
Pelham $ 184,711 $ 64,296 $ 249,007 $ 11,566,275 2% $ 15
Whitby $ 1,729,853 $ - $ 1,729,853 $ 76,325,192 2% $ 16
Belleville $ 601,233 $ 187,246 $ 788,479 $ 96,598,671 1% $ 16
Newmarket $ 801,212 $ 433,275 $ 1,234,487 $ 68,450,658 2% $ 17
Kawartha Lakes $ 1,170,189 $ 81,486 $ 1,251,675 $ 141,900,802 1% $ 17
Clarington $ 1,185,897 $ 122,927 $ 1,308,824 $ 49,669,426 3% $ 17
Grimsby $ 383,025 $ 31,114 $ 414,139 $ 19,550,526 2% $ 17
Milton $ 705,520 $ 416,134 $ 1,121,654 $ 50,385,379 2% $ 18
St. Catharines $ 1,713,225 $ 601,989 $ 2,315,214 $ 132,147,448 2% $ 18
Brockville $ 296,830 $ 97,952 $ 394,782 $ 43,375,866 1% $ 18
Amherstburg $ 395,123 $ 310 $ 395,433 $ 23,063,241 2% $ 18
Guelph $ 1,047,950 $ 1,059,239 $ 2,107,189 $ 269,902,981 1% $ 18
London $ 3,781,774 $ 2,771,881 $ 6,553,655 $ 793,819,006 1% $ 19
Central Elgin $ 236,971 $ - $ 236,971 $ 14,171,782 2% $ 19
Georgina $ 676,056 $ 125,992 $ 802,048 $ 33,081,863 2% $ 19
Barrie $ 1,574,842 $ 877,944 $ 2,452,786 $ 204,220,551 1% $ 19
Brantford $ 1,397,774 $ 330,494 $ 1,728,268 $ 233,422,861 1% $ 19
Burlington $ 1,948,175 $ 1,229,140 $ 3,177,315 $ 147,389,035 2% $ 19
Timmins $ 836,412 $ - $ 836,412 $ 127,146,527 1% $ 19
Mississauga $ 5,840,811 $ 7,205,864 $ 13,046,675 $ 446,120,480 3% $ 20
Fort Erie $ 478,946 $ 106,443 $ 585,389 $ 25,828,486 2% $ 20
Kitchener $ 2,364,411 $ 1,700,780 $ 4,065,191 $ 282,199,013 1% $ 20
Markham $ 3,436,394 $ 1,798,388 $ 5,234,782 $ 196,290,792 3% $ 20
East Gwillimbury $ 422,367 $ - $ 422,367 $ 14,744,335 3% $ 20
Owen Sound $ 303,093 $ 134,872 $ 437,965 $ 35,700,032 1% $ 20
Waterloo $ 971,360 $ 991,601 $ 1,962,961 $ 105,454,678 2% $ 20
Source—2006 FIR

Penalties & Interest on Taxes and Other Fine Revenues (cont’d)
Penalties, Total Penalties,

Interest on Interest on Taxes As % of
Municipality Taxes Other Fines and Other Fines Total Expenditures Expenditures Per Capita
Whitchurch Stouffville $ 453,431 $ 54,584 $ 508,015 $ 21,710,553 2% $ 21
Gravenhurst $ 213,966 $ 23,014 $ 236,980 $ 9,770,011 2% $ 21
Port Colborne $ 385,297 $ 14,437 $ 399,734 $ 17,950,018 2% $ 21
Caledon $ 972,892 $ 256,976 $ 1,229,868 $ 49,508,196 2% $ 22
Cobourg $ 359,662 $ 43,776 $ 403,438 $ 28,700,664 1% $ 22
Lincoln $ 481,585 $ - $ 481,585 $ 15,531,887 3% $ 22
Thorold $ 397,493 $ 19,333 $ 416,826 $ 20,677,138 2% $ 23
Parry Sound $ 111,805 $ 22,194 $ 133,999 $ 24,831,379 1% $ 23
Oakville $ 2,586,314 $ 1,321,920 $ 3,908,234 $ 151,434,672 3% $ 24
Thunder Bay $ 2,045,777 $ 619,989 $ 2,665,766 $ 334,536,806 1% $ 24
Kingston $ 1,597,617 $ 1,371,543 $ 2,969,160 $ 291,987,117 1% $ 25
Aurora $ 757,463 $ 477,233 $ 1,234,696 $ 46,333,541 3% $ 26
Vaughan $ 4,416,924 $ 1,779,226 $ 6,196,150 $ 227,900,448 3% $ 26
Pickering $ 1,698,253 $ 590,341 $ 2,288,594 $ 59,019,442 4% $ 26
King $ 510,751 $ - $ 510,751 $ 17,420,345 3% $ 26
Bracebridge $ 423,340 $ 11,183 $ 434,523 $ 12,888,811 3% $ 28
Welland $ 1,179,009 $ 220,407 $ 1,399,416 $ 42,453,614 3% $ 28
Huntsville $ 469,942 $ 47,875 $ 517,817 $ 15,175,859 3% $ 28
Hamilton $ 8,879,805 $ 5,423,109 $ 14,302,914 $ 1,224,678,057 1% $ 28
Wasaga Beach $ 423,314 $ 49,095 $ 472,409 $ 24,535,195 2% $ 31
Niagara Falls $ 2,269,631 $ 458,239 $ 2,727,870 $ 125,154,056 2% $ 33
Windsor $ 4,773,280 $ 2,418,569 $ 7,191,849 $ 689,590,310 1% $ 33
Niagara-on-the-Lake $ 367,476 $ 200,688 $ 568,164 $ 18,673,872 3% $ 39
Toronto $ 29,626,862 $ 72,295,359 $ 101,922,221 $ 8,536,282,883 1% $ 41
Average 2% $ 19

Investment Income Revenue

Investment Investment
Income From Income From
Own Funds and As % of Per Own Funds and As % of Per
Municipality Others Exp. Capita Municipality Others Exp. Capita
Amherstburg $ 11,957 0.1% $ 1 Thorold $ 416,908 2.0% $ 23
Gravenhurst $ 9,307 0.1% $ 1 Caledon $ 1,418,402 2.9% $ 25
Port Colborne $ 50,317 0.3% $ 3 Burlington $ 4,095,877 2.8% $ 25
Whitby $ 593,032 0.8% $ 5 Grimsby $ 597,789 3.1% $ 25
Huntsville $ 122,465 0.8% $ 7 Cornwall $ 1,149,879 0.8% $ 25
Pelham $ 115,107 1.0% $ 7 Aurora $ 1,227,649 2.6% $ 26
Sarnia $ 521,574 0.6% $ 7 Markham $ 7,166,617 3.7% $ 27
Belleville $ 380,932 0.4% $ 8 Woolwich $ 538,670 3.9% $ 27
Wilmot $ 144,312 1.4% $ 8 Oakville $ 4,561,448 3.0% $ 28
London $ 3,190,810 0.4% $ 9 Chatham-Kent $ 2,996,965 1.2% $ 28
Lincoln $ 209,092 1.3% $ 10 Sudbury $ 4,438,267 0.9% $ 28
Newmarket $ 746,669 1.1% $ 10 Windsor $ 6,254,040 0.9% $ 29
Middlesex Centre $ 170,499 1.3% $ 11 Brampton $ 12,592,716 4.0% $ 29
Timmins $ 472,965 0.4% $ 11 Leamington $ 872,783 2.0% $ 30
Orangeville $ 318,868 1.0% $ 12 Ottawa $ 25,895,598 1.2% $ 32
Fort Erie $ 387,377 1.5% $ 13 Niagara Falls $ 2,697,326 2.2% $ 33
Tillsonburg $ 202,474 1.2% $ 14 Brantford $ 3,051,046 1.3% $ 34
Thunder Bay $ 1,498,151 0.4% $ 14 Ajax $ 3,071,564 5.2% $ 34
Bradford West Gwillimbury $ 336,225 1.3% $ 14 Cambridge $ 4,153,825 3.9% $ 35
Hamilton $ 7,158,396 0.6% $ 14 St. Thomas $ 1,250,423 1.4% $ 35
Wellesley $ 144,461 2.8% $ 15 Guelph $ 4,061,230 1.5% $ 35
St. Catharines $ 1,967,522 1.5% $ 15 Waterloo $ 3,448,433 3.3% $ 35
Bracebridge $ 237,262 1.8% $ 15 Milton $ 2,475,649 4.9% $ 39
Pickering $ 1,404,505 2.4% $ 16 North Bay $ 2,190,068 1.5% $ 41
Clarington $ 1,244,893 2.5% $ 16 Barrie $ 5,336,348 2.6% $ 42
Niagara-on-the-Lake $ 233,662 1.3% $ 16 Halton Hills $ 2,470,543 7.0% $ 45
East Gwillimbury $ 341,828 2.3% $ 16 Cobourg $ 887,927 3.1% $ 49
Woodstock $ 587,512 1.2% $ 17 Whitchurch Stouffville $ 1,251,323 5.8% $ 51
Kawartha Lakes $ 1,305,547 0.9% $ 18 Wasaga Beach $ 794,449 3.2% $ 52
Oshawa $ 2,593,158 2.3% $ 18 Peterborough $ 4,352,912 2.1% $ 58
Owen Sound $ 405,599 1.1% $ 19 Parry Sound $ 406,553 1.6% $ 70
Central Elgin $ 237,851 1.7% $ 19 Toronto $ 192,591,819 2.3% $ 77
Kingston $ 2,211,195 0.8% $ 19
Kitchener $ 3,927,986 1.4% $ 19 Average 1.9% $ 24
Brockville $ 430,770 1.0% $ 20
Georgina $ 837,703 2.5% $ 20
Welland $ 1,010,611 2.4% $ 20 Regions
Vaughan $ 4,808,619 2.1% $ 20 York Region $ - 0.0% $ -
King $ 397,449 2.3% $ 20 Waterloo Region $ 1,058,441 0.2% $ 2
Sault Ste. Marie $ 1,571,462 0.7% $ 21 Peel Region $ 6,160,078 0.5% $ 5
Mississauga $ 14,065,619 3.2% $ 21 District Muskoka $ 471,827 0.4% $ 8
Stratford $ 647,469 0.8% $ 21 Niagara Region $ 5,337,969 0.7% $ 12
Halton Region $ 7,008,274 1.3% $ 16
Durham Region $ 13,265,652 1.7% $ 24
Average 0.7% $ 10
Source—2006 FIR

Gaming and Casino Revenues
Gaming and Total As % of

Municipality Casino Expenditures Expenditures Per Capita
Ottawa $ 3,653,364 $ 2,197,822,477 0% $ 4

Chatham-Kent $ 655,868 $ 259,378,376 0% $ 6
Hamilton $ 4,964,058 $ 1,224,678,057 0% $ 10
London $ 3,812,300 $ 793,819,006 0% $ 11
Sault Ste. Marie $ 1,455,919 $ 235,728,463 1% $ 11
Sudbury $ 2,137,338 $ 486,214,727 0% $ 14
Windsor $ 4,802,144 $ 689,590,310 1% $ 22
Thunder Bay $ 2,433,007 $ 334,536,806 1% $ 22
Sarnia $ 1,825,388 $ 92,604,611 2% $ 26
Woodstock $ 1,019,966 $ 50,440,799 2% $ 29
Niagara Falls $ 2,600,000 $ 125,154,056 2% $ 32
Ajax $ 3,519,167 $ 59,286,587 6% $ 39
Brantford $ 3,745,759 $ 233,422,861 2% $ 42
Fort Erie $ 2,192,764 $ 25,828,486 8% $ 73
Milton $ 5,617,009 $ 50,385,379 11% $ 88
Average 2% $ 29
Source—2006 FIR

Contributions From Reserves and Reserve Funds
Contributions
from Reserves
and Reserve Total As % of
Municipality funds Expenditures Expenditures Per Capita
Bracebridge $ - $ 12,888,811 0% $ -
East Gwillimbury $ - $ 14,744,335 0% $ -
Gravenhurst $ - $ 9,770,011 0% $ -
King $ - $ 17,420,345 0% $ -
Markham $ - $ 196,290,792 0% $ -
Oshawa $ - $ 114,450,666 0% $ -
Whitchurch Stouffville $ 17,125 $ 21,710,553 0% $ 1
Lincoln $ 32,000 $ 15,531,887 0% $ 1
Amherstburg $ 58,919 $ 23,063,241 0% $ 3
Wilmot $ 59,656 $ 10,414,090 1% $ 3
Bradford West Gwillimbury $ 102,347 $ 26,811,593 0% $ 4
Caledon $ 250,706 $ 49,508,196 1% $ 4
Fort Erie $ 212,360 $ 25,828,486 1% $ 7
Wasaga Beach $ 129,100 $ 24,535,195 1% $ 9
Mississauga $ 6,280,300 $ 446,120,480 1% $ 9
Halton Hills $ 534,903 $ 35,083,481 2% $ 10
Leamington $ 284,750 $ 43,323,715 1% $ 10
Ajax $ 1,041,184 $ 59,286,587 2% $ 12
Central Elgin $ 190,311 $ 14,171,782 1% $ 15
Peterborough $ 1,137,854 $ 210,966,123 1% $ 15
Kawartha Lakes $ 1,186,899 $ 141,900,802 1% $ 16
Port Colborne $ 314,584 $ 17,950,018 2% $ 17
Oakville $ 3,292,135 $ 151,434,672 2% $ 20
Middlesex Centre $ 330,186 $ 12,958,947 3% $ 21
Pelham $ 349,313 $ 11,566,275 3% $ 22
London $ 8,126,213 $ 793,819,006 1% $ 23
Grimsby $ 579,722 $ 19,550,526 3% $ 24
Huntsville $ 453,185 $ 15,175,859 3% $ 25
St. Thomas $ 979,431 $ 89,517,081 1% $ 27
Wellesley $ 284,400 $ 5,244,917 5% $ 29
Woolwich $ 576,545 $ 13,973,868 4% $ 29
Whitby $ 3,408,865 $ 76,325,192 4% $ 31
Georgina $ 1,493,479 $ 33,081,863 5% $ 35
Waterloo $ 3,455,332 $ 105,454,678 3% $ 35
Orangeville $ 973,232 $ 32,013,914 3% $ 36
Cambridge $ 4,358,406 $ 105,246,310 4% $ 36
Kitchener $ 7,456,852 $ 282,199,013 3% $ 36
Vaughan $ 9,320,575 $ 227,900,448 4% $ 39
Sault Ste. Marie $ 3,002,260 $ 235,728,463 1% $ 40
Niagara Falls $ 3,348,563 $ 125,154,056 3% $ 41
Source—2006 FIR

Contributions From Reserves and Reserve Funds (cont’d)
Contributions
from Reserves
and Reserve Total As % of
Municipality funds Expenditures Expenditures Per Capita
Woodstock $ 1,624,956 $ 50,440,799 3% $ 46
Sudbury $ 7,235,675 $ 486,214,727 1% $ 46
Burlington $ 7,625,997 $ 147,389,035 5% $ 46
Barrie $ 6,048,635 $ 204,220,551 3% $ 47
Ottawa $ 38,364,622 $ 2,197,822,477 2% $ 47
Timmins $ 2,064,124 $ 127,146,527 2% $ 48
Brampton $ 22,732,654 $ 317,444,144 7% $ 52
Hamilton $ 26,963,621 $ 1,224,678,057 2% $ 53
Clarington $ 4,345,855 $ 49,669,426 9% $ 56
Sarnia $ 4,403,820 $ 92,604,611 5% $ 62
Niagara-on-the-Lake $ 914,544 $ 18,673,872 5% $ 63
North Bay $ 3,526,663 $ 147,942,365 2% $ 65
Milton $ 4,244,809 $ 50,385,379 8% $ 66
Guelph $ 7,713,294 $ 269,902,981 3% $ 67
Brantford $ 6,410,327 $ 233,422,861 3% $ 71
Belleville $ 3,571,787 $ 96,598,671 4% $ 73
Aurora $ 3,572,530 $ 46,333,541 8% $ 75
Welland $ 3,855,844 $ 42,453,614 9% $ 77
Tillsonburg $ 1,157,496 $ 16,928,686 7% $ 78
Newmarket $ 6,166,668 $ 68,450,658 9% $ 83
Cornwall $ 3,856,938 $ 151,548,848 3% $ 84
Pickering $ 7,377,154 $ 59,019,442 12% $ 84
Owen Sound $ 1,937,510 $ 35,700,032 5% $ 89
Chatham-Kent $ 9,867,848 $ 259,378,376 4% $ 91
Stratford $ 2,972,084 $ 82,772,600 4% $ 98
Thorold $ 1,838,772 $ 20,677,138 9% $ 101
Cobourg $ 2,006,890 $ 28,700,664 7% $ 110
Kingston $ 13,114,483 $ 291,987,117 4% $ 112
Thunder Bay $ 12,478,523 $ 334,536,806 4% $ 114
Windsor $ 26,283,878 $ 689,590,310 4% $ 121
St. Catharines $ 21,805,978 $ 132,147,448 17% $ 165
Brockville $ 5,345,774 $ 43,375,866 12% $ 243
Toronto $ 836,764,143 $ 8,536,282,883 10% $ 334
Parry Sound $ 2,726,521 $ 24,831,379 11% $ 469
Average 4% $ 56
District Muskoka $ 645,618 $ 120,580,106 1% $ 11

Niagara Region $ 8,956,404 $ 748,465,022 1% $ 21
Peel Region $ 37,953,562 $ 1,268,669,575 3% $ 33
Waterloo Region $ 16,358,487 $ 591,082,682 3% $ 34
Durham Region $ 23,329,160 $ 803,901,651 3% $ 42
Halton Region $ 28,116,639 $ 552,442,765 5% $ 63
York Region $ 111,629,450 $ 1,165,822,562 10% $ 125
Average 4% $ 47

Revenues From Government Business Enterprise

Other Revenues
From Government
Business Total As % of Per
Municipality Enterprise Expenditures Expenditures Capita
Amherstburg $ 60,766 $ 23,063,241 0% $ 3
Central Elgin $ 105,008 $ 14,171,782 1% $ 8
Huntsville $ 175,772 $ 15,175,859 1% $ 10
Hamilton $ 5,016,000 $ 1,224,678,057 0% $ 10
Orangeville $ 310,780 $ 32,013,914 1% $ 12
Cambridge $ 1,548,484 $ 105,246,310 1% $ 13
St. Catharines $ 1,811,131 $ 132,147,448 1% $ 14
Ottawa $ 12,000,000 $ 2,197,822,477 1% $ 15
Toronto $ 39,845,930 $ 8,536,282,883 0% $ 16
Belleville $ 798,000 $ 96,598,671 1% $ 16
Kitchener $ 3,415,316 $ 282,199,013 1% $ 17
Markham $ 4,571,494 $ 196,290,792 2% $ 17
Grimsby $ 419,249 $ 19,550,526 2% $ 18
London $ 6,275,000 $ 793,819,006 1% $ 18
North Bay $ 975,580 $ 147,942,365 1% $ 18
Brantford $ 1,652,823 $ 233,422,861 1% $ 18
Clarington $ 1,517,229 $ 49,669,426 3% $ 19
Woodstock $ 739,230 $ 50,440,799 1% $ 21
Ajax $ 1,926,000 $ 59,286,587 3% $ 21
Sarnia $ 1,560,291 $ 92,604,611 2% $ 22
Sudbury $ 3,794,709 $ 486,214,727 1% $ 24
Barrie $ 3,301,000 $ 204,220,551 2% $ 26
Pickering $ 2,460,000 $ 59,019,442 4% $ 28
Vaughan $ 6,725,385 $ 227,900,448 3% $ 28
Milton $ 1,832,724 $ 50,385,379 4% $ 29
St. Thomas $ 1,059,296 $ 89,517,081 1% $ 29
Wilmot $ 511,246 $ 10,414,090 5% $ 30
Peterborough $ 2,376,023 $ 210,966,123 1% $ 32
Cobourg $ 600,000 $ 28,700,664 2% $ 33
Sault Ste. Marie $ 2,545,400 $ 235,728,463 1% $ 34
Guelph $ 3,972,834 $ 269,902,981 1% $ 35
Wellesley $ 361,154 $ 5,244,917 7% $ 37
Oakville $ 6,192,038 $ 151,434,672 4% $ 37
Burlington $ 6,371,199 $ 147,389,035 4% $ 39
Windsor $ 9,964,556 $ 689,590,310 1% $ 46
Oshawa $ 6,936,000 $ 114,450,666 6% $ 49
Newmarket $ 3,827,500 $ 68,450,658 6% $ 52
Port Colborne $ 1,021,033 $ 17,950,018 6% $ 55
Stratford $ 2,256,451 $ 82,772,600 3% $ 74
Average 2% $ 26
Source—2006 FIR

Tax Policies
Tax Policies 169

Tax Policies
Tax Policies
The relative tax burden in each class of property will be impacted by the type of tax policies
implemented in each municipality. As such, an analysis of the 2007 tax policies that impact
the relative tax position was completed and has been summarized to include the following:
• Comparison of Tax Ratios

• Delegation
• Summary of Optional Classes
Comparison of Tax Ratios
Tax ratios define each property class’s rate of taxation in relation to the rate of the
residential property class. The tax ratios for the residential class is set by the province at
1.0000. The different relative burdens are reflected in the tax ratios. These relative
burdens are used to calculate the municipal tax rate of each property class in relation to the
residential class.
The “Ranges of Fairness” represents what the Province determines as a fair level of
taxation for various types of properties compared to the tax burden on the Residential class.
According to the legislation, municipalities are not permitted to apply municipal levy
increases on the Commercial, Industrial or Multi-Residential classes if the tax ratios for
those classes exceed the prescribed “Threshold Ratios”. These threshold ratios define
the average relative municipal tax for each property class in relation to the Residential/Farm
class across the Province. For example, across Ontario, on average, Multi-Residential
properties pay 2.74 times more municipal property taxes than their Residential counterparts.
Delegation
Under the rules and regulations established by the Province, upper and single tier
municipalities are responsible for property tax policies. An exception to this rule is if an
upper-tier municipality elects to delegate the property tax policy responsibility to its lower-
tiers. Of the municipalities in this study, only the Region of Peel (consisting of the City of
Brampton, City of Mississauga and Town of Caledon) delegated such authority to its lower-
tier municipalities. Mississauga’s ratios are different from the City of Brampton and the
Town of Caledon.
Tax Policies 170

Multi- Commercial Industrial Industrial

Comparison of Municipality Residential (Residual) (Residual) (Large)
2007 Tax Ratios Barrie 1.0787 1.4331 1.5163
Belleville* 2.5102 1.9191 2.9261
Brantford* 2.1355 1.9360 2.9842
Brockville 1.8500 1.9785 2.6276
Central Elgin* 2.3458 1.6376 2.2251 2.8318
Chatham-Kent* 2.1488 1.9671 2.4370 2.9289
Cornwall 2.3492 1.9650 2.6300
Dufferin 2.6802 1.2200 2.1987
Durham 1.8665 1.4500 2.2598 2.2598
Essex* 1.9554 1.0697 1.9425 2.6861
Guelph 2.7400 1.8400 2.6300
Halton 2.2619 1.4565 2.3599
Hamilton* 2.7400 2.0591 3.4273 4.0189
Kawartha Lakes 1.9931 1.2782 1.7825
Kingston 2.7389 1.9800 2.6300
Lambton* 2.5014 1.6585 2.0536 3.0124
London 2.1455 1.9800 2.6300
Middlesex Centre 1.7697 1.1449 1.7451
Mississauga 1.7788 1.4098 1.5708
Muskoka 1.0000 1.1000 1.1000
Niagara 2.0600 1.7586 2.6300
Norfolk 1.6929 1.6929 1.6929
North Bay 2.2436 1.9048 1.4000
Northumberland 2.2160 1.5152 2.6300
Ottawa* 1.8000 2.1461 2.7468 2.3588
Owen Sound 2.6424 2.3683 2.9067 5.0172
Oxford 2.7400 1.9018 2.6300
Parry Sound 1.5145 1.6646 1.5162
Peel (Brampton, Caledon) 1.7050 1.2971 1.4700
Peterborough (City) 2.0440 1.8912 2.6300
Sault Ste. Marie* 1.2829 1.6730 1.9251 2.7431
Simcoe 1.5385 1.2521 1.5385
St. Thomas* 2.4987 1.9475 2.2281 2.6774
Stratford* 2.1539 2.1638 3.3123
Sudbury* 2.0591 1.7206 2.5596 2.9012
Thunder Bay 2.7400 1.9527 2.4300 2.6275
Timmins* 1.6816 1.7501 2.1783 2.7114
Toronto* 3.6350 3.6737 4.0900
Waterloo 2.2400 1.9500 2.4500
Windsor* 2.7400 1.9833 2.4233 3.2377
York 1.0000 1.2070 1.3737
Average 2.1175 1.7536 2.3034 3.0009

Minimum 1.0000 1.0697 1.1000 2.2598
Maximum 3.6350 3.6737 4.0900 5.0172
Provincial Threshold 2.7400 1.9800 2.6300 2.6300
* denotes municipalities with one or more ratios above the Provincial Threshold
The highlighted cells reflect changes in tax ratios between 2006 and 2007
XXX reflects increase in tax ratios

XXX reflects decrease in tax ratios
(only for those municipalities that participated in the 2006 Study)
Tax Policies 171

Trends and Observations - Multi-Residential Tax Ratios
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• With the exception of Toronto, all municipalities have a Multi-Residential Tax Ratio at or
below the Provincial Threshold of 2.74. Muskoka, Barrie, and York are the only
municipalities within the Provincial Range of Fairness (1.00 to 1.10)
• 6 of the 41 municipal entities decreased their Multi-Residential Tax Rate in 2006

including:
• Region of Durham
• City of Brantford
• City of North Bay
• County of Lambton
• Region of Waterloo
• City of Toronto
• All other factors being equal, municipalities with a high Multi-Residential Tax Ratio will
have higher relative tax burdens
Tax Policies 172

Trends and Observations - Commercial (residual) Tax Ratios

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• With the exception of Hamilton, Windsor, Ottawa, Stratford, Toronto and Grey County
all municipalities have a residual Commercial Tax Ratio at or below the Provincial
Threshold of 1.98
• The County of Essex and the District of Muskoka are the only municipalities that fall
within the Provincial Range of Fairness
• 8 of the 41 municipal entities reduced their Commercial Tax Ratio in 2006 including
North Bay, Windsor, Toronto, Ottawa, Brantford, Stratford, Hamilton, and Lambton
County
Tax Policies 173

Trends and Observations - Industrial (residual) Tax Ratios

4.5
4.0
Average
3.5
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2.5
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• With the exception of Belleville, Hamilton, Ottawa, Stratford, Toronto, Brantford and
Grey County, all municipalities have a residual Industrial Tax Ratio at or below the
Provincial Threshold of 2.63
• The District of Muskoka is the only municipality that falls within the Provincial Range of
Fairness
• 8 of the 41 municipal entities decreased their Industrial Tax Ratio in 2007 including
Windsor, Chatham-Kent, Hamilton, Stratford, Waterloo, Niagara, Brantford and
Toronto
Tax Policies 174

Summary of Optional Classes

Park/lot
New Multi- Office Shopping Vacant Large
Residential Building Centre Land Industrial
Barrie
Belleville
Brantford
Brockville
Central Elgin ü
Chatham-Kent ü ü ü ü
Cornwall
Dufferin
Durham ü
Essex ü ü ü ü
Grey ü ü ü ü
Guelph ü
Halton ü
Hamilton ü ü ü
Kawartha Lakes
Kingston ü
Lambton ü ü ü ü
London
Middlesex Centre
Mississauga
Muskoka
Niagara ü
Norfolk
North Bay
Northumberland
Ottawa ü ü ü ü ü
Oxford
Parry Sound
Peel (Brampton, Caledon)
Peterborough (City) ü
Sault Ste. Marie ü ü ü ü
Simcoe
St. Thomas ü
Stratford
Sudbury ü ü
Thunder Bay ü
Timmins ü ü
Toronto ü
Waterloo ü
Windsor ü ü ü ü
York ü
Tax Policies 175

Multi- New Multi-

New Multi-Residential Property Class
Municipality Residential Residential
Guelph 2.7400 1.0000
Municipal Councils have the ability to establish Halton 2.2619 2.0000
an optional class of property for New Multi-
Residential properties. Some municipalities Hamilton 2.7400 1.0000
established a New Multi-Residential class to Kingston 2.7389 1.0000
provide a conducive tax environment to
Niagara 2.0600 1.0000
encourage the development of additional multi-
residential units. Ottawa 1.8000 1.0000
Peterborough (City) 2.0440 1.0000
Sudbury 2.0591 1.0000
Timmins 1.6816 1.0000
Toronto 3.6350 1.0000
Waterloo 2.2400 1.0000
Optional Commercial Classes York 1.0000 1.0000
Commercial Commercial Commercial Commercial

Municipality (Residual) (Office) (Shopping) (Parking)
Chatham-Kent 1.9671 1.5853 2.2705 1.3164
Essex 1.0697 1.1640 1.1654 0.5620
Grey 2.3683 2.1461 2.6094 1.1999
Hamilton 2.0591 2.0591
Lambton 1.6585 1.5654 2.1237 1.1122
Ottawa 2.1461 2.5928 1.7852 1.4062
Sault Ste. Marie 1.6730 2.4435 1.7760 1.2372
Windsor 1.9833 2.0165 2.0364 1.0446
Large Industrial Class
Industrial Industrial
Municipality (Residual) (Large)
Central Elgin 2.2251 2.8318
Chatham-Kent 2.4370 2.9289
Essex 1.9425 2.6861
Grey 2.9067 5.0172
Hamilton 3.4273 4.0189
Lambton 2.0536 3.0124
Ottawa 2.7468 2.3588
Sault Ste. Marie 1.9251 2.7431
St. Thomas 2.2281 2.6774
Sudbury 2.5596 2.9012
Thunder Bay 2.4300 2.6275
Timmins 2.1783 2.7114
Windsor 2.4233 3.2377
Tax Policies 176

Summary - Tax Policies
The tax ratios across the survey range significantly in each of the Multi-Residential,
Commercial and Industrial classes.
Provincial Threshold Analysis

• Only 1 municipal entity in the survey has a ratio in the Multi-Residential Class that
exceeds the Provincial Threshold of 2.74
• 6 of the 41 municipal entity in the survey have a ratio in the Commercial Class that
• 7 of the 41 municipal entity in the survey have a ratio in the Industrial Class that
Range of Fairness
• Only 4 municipal entities have established ratios within the Provincial Range of Fairness
for one or more of the Multi-Residential, Commercial and Industrial classes including:
• City of Barrie (Multi-Residential)
• County of Essex (Commercial)
• District of Muskoka (Multi-Residential, Commercial, Industrial)
• Region of York (Multi-Residential)
Optional Classes
• 22 of the 41 upper tier/single tier municipalities established optional classes, resulting in
different tax ratios and relative tax burdens from the residual commercial and industrial
classes. This will impact the relative tax position of properties within these classes,
compared to the relative tax position of properties in the residual class. The impact may
be an increased/decreased burden, depending on the value of the tax ratio. As such,
the relative tax burden across the entire Commercial and Industrial classes, particularly
for these municipalities may vary.
• Approximately 29% of the municipal entities have also established a New Multi-
Residential optional class to encourage development of rental housing.
• Approximately 32% of the municipal entities have established a Large Industrial
class.
• Approximately 10% of the municipal entities have established Optional
Commercial classes.
Tax Policies 177

178
Comparison of Relative
Comparison of Relative
Taxes
Taxes
Residential
The purpose of this section of the report is to undertake “like” property
comparisons across each municipality and across various property
types. In total, 11 property types were defined based on those
property types that were of most interest to the participating
Multi-Residential municipalities and that represented all potential optional classes. The
Residential, Multi-Residential, Commercial and Industrial classes are
represented in the study; classes where a municipality is typically
Commercial competing for new growth opportunities.
In order to calculate the relative tax burden of “like” properties, every

Industrial effort was made to hold constant those factors deemed to be most
critical in determining a property’s assessed value. However, given
the number of factors used to calculate the assessed value for each
Farmlands
property, and the inability to quantify each of these factors, the results
should be used to provide the reader with overall trends rather than
exact differences in relative tax burdens between municipalities. By
selecting multiple property types within each taxing class (Residential, Multi-Residential,
Commercial and Industrial), and by selecting multiple properties from within each
municipality and property subtype, where available, the likelihood of anomalies in the
database has been reduced. However, it is recommended that focus should be on the
trends rather than the absolutes.
Given that the selection process of properties is random based on properties meeting the
outlined criteria, it would not be appropriate to use the selected property’s capped rate in
the Multi-Residential, Industrial and Commercial classes. Using a property’s capped rates
on a small sample could result in comparisons of properties in one municipality contributing
to the cap and in another municipality benefiting from the cap. This would not provide a
reasonable representation of the relative tax burdens in each jurisdiction for a typical
property. As such, to provide a true indication of the relative tax burden, the tax liability on
sample properties will be used in the comparisons. The tax liability was calculated using
the property’s most current assessment and the 2007 tax rates for each municipality.
Notes
Urban rates were used in each municipality. In the case of the City of Hamilton, Ottawa,
Norfolk, Greater Sudbury, Kawartha Lakes and Chatham-Kent, where amalgamations
occurred and there continues to be area rating, the analysis was done by selecting
properties from within the urban centres and applying the respective urban rates.
The City of Toronto due to the size and current value assessment differentials across the
City has been divided into four areas; North, South, East and West.
For some property types, municipalities are not represented due to the lack of comparable
properties available or a decision by the municipality not to include a particular category in
the analysis.
Comparison of Relative Taxes 179

General Introductory Comments
There are many reasons for differences in relative tax burdens across municipalities and
across property classes. These include, but are not limited, to the following:
• The tax burden within a municipality varies based on the tax ratios used. As
such, it is possible for a municipality to have a relative low tax burden in a
particular class of property and a relatively high tax burden in another class

• Tax burdens across municipalities also vary based on the level of service
provided and the associated costs of providing these services
• Access to other sources of revenues such as dividends from hydro utilities,
gaming & casino revenues
Methodology and Presentation of Results
“Like properties” were selected using the property descriptions outlined on the next two
pages. Every effort was made to select a minimum of 3-8 properties from each municipality
and from within each property type.
In some cases, a decision was made by the participating municipality to limit the number of
property types to be included in the study. As such, for some property types, less
municipalities have been included in the sample. In addition, there are some municipalities
where like properties were not identified. An average was used across the sample set
within each municipality to calculate the relative tax burden. The results are presented
using appropriate tax unit values such as per acre (vacant land), per unit (multi-residential,
hotels and motels), per sq. ft. (office, industrial, neighbourhood shopping). Number of units,
square footages, acres and current value assessment was provided by MPAC.

Property Types
Residential - Single Family Detached Home (Property Code 301)

Residential A detached three-bedroom single storey home with 1.5 bathrooms and a one car garage.
Total area of the house is approximately 1,200 sq. ft. and the property is situated on a lot
that is approximately 5,500 sq. ft. Comparison of taxes on a per household basis.
Residential – Senior Executive (Property Code 301)

A two-storey, four or five bedroom home with three bathrooms, main floor family room
plus atrium or library. A full unfinished basement and an attached two car garage. The
house is approximately 3,000 sq. ft., with an approximate lot size of 6,700 sq. ft.
Comparison of taxes on a per household basis.
Multi-Residential - Walk-up Apartment (Property Code 340)

Multi- Multi-residential, more than six self-contained units but does not include row housing.
Residential Typically this type of property is older construction, two to four storeys high.
Comparison of taxes on a per unit basis.
Multi-Residential - Mid/High-Rise Apartment (Property Code 340)

Multi-residential, more than six self-contained units and four + storeys but does not
include row housing. Comparison of taxes on a per unit basis.
Commercial
Commercial - Neighbourhood Shopping Centre (Property Code 430)
A neighbourhood shopping centre is typically the smallest type of center comprising of
retail tenants that cater to everyday needs such as drugstores, convenience stores and
hardware stores. Size varies from 4,000 to 100,000 square feet.
Comparison of taxes on a per square foot of floor area
Commercial - Office Building Class (Property Code 402)

Selection was focused on buildings in prime locations within the municipality.
Comparison of taxes on a per square foot of gross leaseable area basis.

Property Types
Commercial Commercial - Hotel (Property Code 440)

Cont’d Typically over 100 rooms. Comparison of taxes on a per suite basis
Commercial - Motel (Property Code 450)

Typically newer construction, franchised. Comparison of taxes on a per suite basis
Industrial Industrial - Vacant Land (Property Code 106)

Selection of properties were based on serviced land under 5 acres
Comparison of taxes on a per acre basis
Industrial - Large Industrial (Property Code 520, 510,513)

Greater than 125,000 sq. ft.
Comparison of taxes on a per square foot of floor area basis
Industrial - Standard Industrial (Property Code 520, 510,513)

Under 125,000 sq. ft. in size typically characterized by newer construction and
flexible design. Comparison of taxes on a per square foot of floor area basis
Farmland Farmland Price Per Acre

This has been calculated by receiving information from MPAC on the cost per acre
for Class 1 and Class 6 farmland on a per acre basis. This reflects the full range of
farmland property.
182
2007 Total Property Tax Rates (Municipal & Education—sorted alphabetically)

Municipality Multi Commercial Commercial Commercial Commercial Industrial Industrial
Residential Residential Residual Office Building Park/Vac Shopping Residual Large
Ajax 1.3759% 2.3394% 3.0999% 3.0999% 3.0999% 3.0999% 4.4816% 4.4816%
Amherstburg 1.3286% 2.3457% 2.6789% 2.6778% 1.6453% 2.9186% 4.3412% 6.0030%
Aurora 1.1189% 1.1189% 2.5248% 2.5248% 2.5248% 2.5248% 2.8325% 2.8325%
Barrie 1.3654% 1.4520% 3.1366% 3.1366% 3.1366% 3.1366% 3.3052% 3.3052%
Belleville 1.7347% 3.9557% 4.9565% 4.9565% 4.9565% 4.9565% 6.6099% 6.6099%
Bracebridge 1.3627% 1.3627% 1.9996% 1.9996% 1.9996% 1.9996% 2.1800% 2.1800%
Bradford West Gwillimbury 1.2158% 1.7283% 2.7799% 2.7799% 2.7799% 2.7799% 3.9216% 3.9216%
Brampton 1.1954% 1.8521% 2.7621% 2.7621% 2.7621% 2.7621% 3.1503% 3.1503%
Brantford 1.6505% 3.2248% 4.7078% 4.7078% 4.7078% 4.7078% 6.8882% 6.8882%
Brockville 1.5825% 2.7033% 4.8594% 4.8594% 4.8594% 4.8594% 5.7508% 5.7508%
Burlington 1.0685% 2.0836% 2.5464% 2.5464% 2.5464% 2.5464% 3.8281% 3.8281%
Caledon 0.9343% 1.4068% 2.4233% 2.4233% 2.4233% 2.4233% 2.7664% 2.7664%
Cambridge 1.3723% 2.7467% 4.2027% 4.2027% 4.2027% 4.2027% 5.3323% 5.3323%
Central Elgin 1.6484% 3.5115% 3.7075% 3.7075% 3.7075% 3.7075% 5.8690% 5.8690%
Chatham-Kent 1.8661% 3.7066% 5.1097% 4.1179% 3.4194% 5.8978% 6.5534% 7.8762%
Clarington 1.4146% 2.4116% 3.1559% 3.1559% 3.1559% 3.1559% 4.5690% 4.5690%
Cobourg 1.6605% 3.3587% 4.0838% 4.0838% 4.0838% 4.0838% 6.9837% 6.9837%
Cornwall 1.9561% 4.2390% 5.7459% 5.7459% 5.7459% 5.7459% 7.3992% 7.3992%
East Gwillimbury 1.1075% 1.1075% 2.5110% 2.5110% 2.5110% 2.5110% 2.8168% 2.8168%
Fort Erie 1.5267% 2.8651% 3.8134% 3.8134% 3.8134% 3.8134% 5.9073% 5.9073%
Georgina 1.3409% 1.3409% 2.7927% 2.7927% 2.7927% 2.7927% 3.1374% 3.1374%
Gravenhurst 1.2676% 1.2676% 1.8949% 1.8949% 1.8949% 1.8949% 2.0754% 2.0754%
Grimsby 1.4867% 2.7827% 3.7431% 3.7431% 3.7431% 3.7431% 5.8022% 5.8022%
Guelph 1.3099% 3.1296% 3.8532% 3.8532% 3.8532% 3.8532% 5.3714% 5.3714%
Halton Hills 1.0248% 1.9849% 2.4828% 2.4828% 2.4828% 2.4828% 3.7251% 3.7251%
Hamilton 1.5958% 3.9131% 4.5286% 4.5286% 4.5286% 4.5286% 6.3506% 7.1386%
Huntsville 1.2668% 1.2668% 1.8941% 1.8941% 1.8941% 1.8941% 2.0745% 2.0745%
Kawartha Lakes 1.3920% 2.5123% 3.0000% 3.0000% 3.0000% 3.0000% 4.3030% 4.3030%
King 1.0677% 1.0677% 2.4330% 2.4330% 2.4330% 2.4330% 2.7621% 2.7621%
Kingston 1.5303% 3.6864% 4.4548% 4.4548% 4.4548% 4.4548% 5.9626% 5.9626%
Kitchener 1.3616% 2.7226% 4.1818% 4.1818% 4.1818% 4.1818% 5.3059% 5.3059%
Leamington 1.5771% 2.8316% 2.9453% 3.2050% 1.5474% 3.2088% 4.8233% 6.6697%
Lincoln 1.4297% 2.6654% 3.6429% 3.6429% 3.6429% 3.6429% 5.6524% 5.6524%
London 1.5468% 3.0162% 4.9792% 4.9792% 4.9792% 4.9792% 6.2532% 6.2532%
Markham 1.0204% 1.0204% 2.4059% 2.4059% 2.4059% 2.4059% 2.6972% 2.6972%
Middlesex Centre 1.1366% 1.8082% 2.6177% 2.6177% 2.6177% 2.6177% 3.7957% 3.7957%
Milton 0.9136% 1.7333% 2.3208% 2.3208% 2.3208% 2.3208% 3.4626% 3.4626%
Mississauga 1.0025% 1.5777% 2.5951% 2.5951% 2.5951% 2.5951% 2.9412% 2.9412%
Newmarket 1.1269% 1.1269% 2.5344% 2.5344% 2.5344% 2.5344% 2.8434% 2.8434%
Niagara Falls 1.5383% 2.8890% 3.8338% 3.8338% 3.8338% 3.8338% 5.9378% 5.9378%
Niagara-on-the-Lake 1.1842% 2.1597% 3.2112% 3.2112% 3.2112% 3.2112% 5.0067% 5.0067%
Norfolk 1.3958% 2.1800% 3.8518% 3.8518% 3.8518% 3.8518% 4.5458% 4.5458%
North Bay 1.7766% 3.6578% 5.1316% 5.1316% 5.1316% 5.1316% 3.9821% 3.9821%
North Dumfries 1.0271% 1.9734% 3.5296% 3.5296% 3.5296% 3.5296% 4.4866% 4.4866%
Oakville 1.0073% 1.9454% 2.4573% 2.4573% 2.4573% 2.4573% 3.6838% 3.6838%
Orangeville 1.4324% 3.3955% 2.8033% 2.8033% 2.8033% 2.8033% 4.8455% 4.8455%
Oshawa 1.7092% 2.9615% 3.5831% 3.5831% 3.5831% 3.5831% 5.1999% 5.1999%
Ottawa 1.1947% 1.9393% 3.7454% 4.5249% 2.4541% 3.1155% 4.8554% 4.1695%
Owen Sound 1.4988% 3.5268% 4.7541% 4.2475% 2.3710% 5.1565% 5.3093% 9.1643%
Parry Sound 1.2568% 1.7676% 2.5568% 2.5568% 2.5568% 2.5568% 2.2747% 2.2747%
Pelham 1.4979% 2.8059% 3.7629% 3.7629% 3.7629% 3.7629% 5.8317% 5.8317%
Peterborough 1.4794% 2.7483% 4.2585% 4.2585% 4.2585% 4.2585% 6.0855% 6.0855%
Pickering 1.3526% 2.2959% 3.0661% 3.0661% 3.0661% 3.0661% 4.4290% 4.4290%
Port Colborne 1.8193% 3.4679% 4.3280% 4.3280% 4.3280% 4.3280% 6.6769% 6.6769%
Richmond Hill 1.0234% 1.0234% 2.4095% 2.4095% 2.4095% 2.4095% 2.7013% 2.7013%
Sarnia 1.6183% 3.6517% 4.0952% 3.8654% 2.7463% 5.2439% 5.0851% 7.4590%
Sault Ste. Marie 2.1421% 2.6735% 5.1825% 7.5694% 3.8325% 5.5016% 5.8325% 8.3109%
St. Catharines 1.6302% 3.0784% 3.9955% 3.9955% 3.9955% 3.9955% 6.1796% 6.1796%
St. Thomas 1.5978% 3.5967% 4.5655% 4.5655% 4.5655% 4.5655% 5.6073% 6.7381%
Stratford 1.3914% 2.6924% 4.6545% 4.6545% 4.6545% 4.6545% 6.5985% 6.5985%
Sudbury 1.9768% 3.7909% 4.9311% 4.9311% 4.9311% 4.9311% 6.8239% 7.7346%

2007 Total Property Tax Rates (Municipal & Education—sorted alphabetically cont’d)

Thorold 1.4941% 2.7979% 3.7561% 3.7561% 3.7561% 3.7561% 5.8215% 5.8215%
Thunder Bay 1.8792% 4.6897% 5.7292% 5.7292% 5.7292% 5.7292% 7.2627% 7.8529%
Tillsonburg 1.5305% 3.7343% 4.4687% 4.4687% 4.4687% 4.4687% 6.2579% 6.2579%
Timmins 2.1894% 3.5018% 5.2426% 5.2426% 5.2426% 5.2426% 6.6781% 8.3125%
Toronto 0.8528% 2.3522% 4.0933% 4.0933% 4.0933% 4.0933% 4.3693% 4.3693%
Vaughan 1.0148% 1.0148% 2.3992% 2.3992% 2.3992% 2.3992% 2.6895% 2.6895%
Wainfleet 1.5953% 3.0066% 3.9342% 3.9342% 3.9342% 3.9342% 6.0879% 6.0879%
Wasaga Beach 1.0564% 1.4330% 2.5395% 2.5395% 2.5395% 2.5395% 3.6263% 3.6263%
Waterloo 1.3401% 2.6746% 4.1400% 4.1400% 4.1400% 4.1400% 5.2535% 5.2535%
Welland 1.8051% 3.4387% 4.3031% 4.3031% 4.3031% 4.3031% 6.6397% 6.6397%
Wellesley 1.1896% 2.3374% 3.8465% 3.8465% 3.8465% 3.8465% 4.8847% 4.8847%
West Lincoln 1.4784% 2.7657% 3.7285% 3.7285% 3.7285% 3.7285% 5.7804% 5.7804%
Whitby 1.3814% 2.3496% 3.1077% 3.1077% 3.1077% 3.1077% 4.4939% 4.4939%
Whitchurch-Stouffville 1.0310% 1.0310% 2.4187% 2.4187% 2.4187% 2.4187% 2.7118% 2.7118%
Wilmot 1.1811% 2.3182% 3.8298% 3.8298% 3.8298% 3.8298% 4.8637% 4.8637%
Windsor 1.7226% 4.1285% 4.6998% 4.7786% 3.3307% 4.8258% 5.9269% 7.9187%
Woodstock 1.7283% 4.2761% 4.8448% 4.8448% 4.8448% 4.8448% 6.7780% 6.7780%
Woolwich 1.0823% 2.0970% 3.6372% 3.6372% 3.6372% 3.6372% 4.6217% 4.6217%
Average 1.4049% 2.5461% 3.6143% 3.6368% 3.4641% 3.6480% 4.8298% 5.0816%

Median 1.3914% 2.6735% 3.7431% 3.7431% 3.5831% 3.7285% 4.8847% 5.1999%
Min 0.8528% 1.0148% 1.8941% 1.8941% 1.5474% 1.8941% 2.0745% 2.0745%
Max 2.1894% 4.6897% 5.7459% 7.5694% 5.7459% 5.8978% 7.3992% 9.1643%

2007 Education Rates (sorted alphabetically)

Ajax 0.2640% 0.2640% 1.4876% 1.4876% 1.4876% 1.4876% 1.9689% 1.9689%
Amherstburg 0.2640% 0.2640% 1.5401% 1.6759% 0.8091% 1.6779% 2.2732% 3.1434%
Aurora 0.2640% 0.2640% 1.4929% 1.4929% 1.4929% 1.4929% 1.6581% 1.6581%
Barrie 0.2640% 0.2640% 1.5582% 1.5582% 1.5582% 1.5582% 1.6352% 1.6352%
Belleville 0.2640% 0.2640% 2.1340% 2.1340% 2.1340% 2.1340% 2.3961% 2.3961%
Bracebridge 0.2640% 0.2640% 0.7910% 0.7910% 0.7910% 0.7910% 0.9715% 0.9715%
Brampton 0.2640% 0.2640% 1.5539% 1.5539% 1.5539% 1.5539% 1.7811% 1.7811%
Brantford 0.2640% 0.2640% 2.0236% 2.0236% 2.0236% 2.0236% 2.8212% 2.8212%
Brockville 0.2640% 0.2640% 2.2508% 2.2508% 2.2508% 2.2508% 2.2863% 2.2863%
Burlington 0.2640% 0.2640% 1.3747% 1.3747% 1.3747% 1.3747% 1.9296% 1.9296%
Caledon 0.2640% 0.2640% 1.5539% 1.5539% 1.5539% 1.5539% 1.7811% 1.7811%
Cambridge 0.2640% 0.2640% 2.0415% 2.0415% 2.0415% 2.0415% 2.6169% 2.6169%
Central Elgin 0.2640% 0.2640% 1.4404% 1.4404% 1.4404% 1.4404% 2.7886% 2.7886%
Chatham-Kent 0.2640% 0.2640% 1.9582% 1.5781% 1.3104% 2.2602% 2.6490% 3.1837%
Clarington 0.2640% 0.2640% 1.4876% 1.4876% 1.4876% 1.4876% 1.9689% 1.9689%
Cobourg 0.2640% 0.2640% 1.9679% 1.9679% 1.9679% 1.9679% 3.3109% 3.3109%
Cornwall 0.2640% 0.2640% 2.4210% 2.4210% 2.4210% 2.4210% 2.9490% 2.9490%
Fort Erie 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Georgina 0.2640% 0.2640% 1.4929% 1.4929% 1.4929% 1.4929% 1.6581% 1.6581%
Gravenhurst 0.2640% 0.2640% 0.7910% 0.7910% 0.7910% 0.7910% 0.9715% 0.9715%
Grimsby 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Guelph 0.2640% 0.2640% 1.9288% 1.9288% 1.9288% 1.9288% 2.6208% 2.6208%
Halton Hills 0.2640% 0.2640% 1.3747% 1.3747% 1.3747% 1.3747% 1.9296% 1.9296%
Hamilton 0.2640% 0.2640% 1.7863% 1.7863% 1.7863% 1.7863% 1.7863% 1.7863%
Huntsville 0.2640% 0.2640% 0.7910% 0.7910% 0.7910% 0.7910% 0.9715% 0.9715%
Kawartha Lakes 0.2640% 0.2640% 1.5581% 1.5581% 1.5581% 1.5581% 2.2923% 2.2923%
King 0.2640% 0.2640% 1.4929% 1.4929% 1.4929% 1.4929% 1.6581% 1.6581%
Kingston 0.2640% 0.2640% 1.9807% 1.9807% 1.9807% 1.9807% 2.6763% 2.6763%
Kitchener 0.2640% 0.2640% 2.0415% 2.0415% 2.0415% 2.0415% 2.6169% 2.6169%
Leamington 0.2640% 0.2640% 1.5407% 1.6765% 0.8095% 1.6785% 2.2726% 3.1426%
Lincoln 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
London 0.2640% 0.2640% 2.4393% 2.4393% 2.4393% 2.4393% 2.8796% 2.8796%
Markham 0.2640% 0.2640% 1.4929% 1.4929% 1.4929% 1.4929% 1.6581% 1.6581%
Milton 0.2640% 0.2640% 1.3747% 1.3747% 1.3747% 1.3747% 1.9296% 1.9296%
Mississauga 0.2640% 0.2640% 1.5539% 1.5539% 1.5539% 1.5539% 1.7811% 1.7811%
Newmarket 0.2640% 0.2640% 1.4929% 1.4929% 1.4929% 1.4929% 1.6581% 1.6581%
Niagara Falls 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Norfolk 0.2640% 0.2640% 1.9358% 1.9358% 1.9358% 1.9358% 2.6298% 2.6298%
North Bay 0.2640% 0.2640% 2.2502% 2.2502% 2.2502% 2.2502% 1.8644% 1.8644%
North Dumfries 0.2640% 0.2640% 2.0415% 2.0415% 2.0415% 2.0415% 2.6169% 2.6169%
Oakville 0.2640% 0.2640% 1.3747% 1.3747% 1.3747% 1.3747% 1.9296% 1.9296%
Orangeville 0.2640% 0.2640% 1.3779% 1.3779% 1.3779% 1.3779% 2.2769% 2.2769%
Oshawa 0.2640% 0.2640% 1.4876% 1.4876% 1.4876% 1.4876% 1.9339% 1.9339%
Ottawa 0.2640% 0.2640% 1.7480% 2.1118% 1.1453% 1.4540% 2.2989% 1.9741%
Owen Sound 0.2640% 0.2640% 1.8435% 1.6471% 0.9194% 1.9996% 1.7930% 3.0948%
Parry Sound 0.2640% 0.2640% 0.9042% 0.9042% 0.9042% 0.9042% 0.7694% 0.7694%
Pelham 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Peterborough 0.2640% 0.2640% 1.9600% 1.9600% 1.9600% 1.9600% 2.8890% 2.8890%
Pickering 0.2640% 0.2640% 1.4876% 1.4876% 1.4876% 1.4876% 1.9689% 1.9689%
Port Colborne 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Richmond Hill 0.2640% 0.2640% 1.4929% 1.4929% 1.4929% 1.4929% 1.6581% 1.6581%
Sarnia 0.2640% 0.2640% 1.8491% 1.7453% 1.2400% 2.3678% 2.3038% 3.3793%
Sault Ste. Marie 0.2640% 0.2640% 2.0404% 2.9801% 1.5089% 2.1660% 2.2169% 3.1589%
St. Catharines 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
St. Thomas 0.2640% 0.2640% 1.9681% 1.9681% 1.9681% 1.9681% 2.6356% 3.1671%
Stratford 0.2640% 0.2640% 2.2833% 2.2833% 2.2833% 2.2833% 2.9681% 2.9681%
Sudbury 0.2640% 0.2640% 1.9840% 1.9840% 1.9840% 1.9840% 2.6132% 2.9619%

2007 Education Rates (sorted alphabetically—cont’d)

Thorold 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Thunder Bay 0.2640% 0.2640% 2.5751% 2.5751% 2.5751% 2.5751% 3.3377% 3.6089%
Tillsonburg 0.2640% 0.2640% 2.0600% 2.0600% 2.0600% 2.0600% 2.9270% 2.9270%
Timmins 0.2640% 0.2640% 1.8729% 1.8729% 1.8729% 1.8729% 2.4840% 3.0919%
Toronto 0.2640% 0.2640% 1.9758% 1.9758% 1.9758% 1.9758% 2.0599% 2.0599%
Vaughan 0.2640% 0.2640% 1.4929% 1.4929% 1.4929% 1.4929% 1.6581% 1.6581%
Wainfleet 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Wasaga Beach 0.2640% 0.2640% 1.5881% 1.5881% 1.5881% 1.5881% 2.4573% 2.4573%
Waterloo 0.2640% 0.2640% 2.0415% 2.0415% 2.0415% 2.0415% 2.6169% 2.6169%
Welland 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Wellesley 0.2640% 0.2640% 2.0415% 2.0415% 2.0415% 2.0415% 2.6169% 2.6169%
West Lincoln 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.5865% 2.5865%
Whitby 0.2640% 0.2640% 1.4876% 1.4876% 1.4876% 1.4876% 1.9689% 1.9689%
Wilmot 0.2640% 0.2640% 2.0415% 2.0415% 2.0415% 2.0415% 2.6169% 2.6169%
Windsor 0.2640% 0.2640% 1.8071% 1.8374% 1.8071% 1.8555% 2.4513% 3.2751%
Woodstock 0.2640% 0.2640% 2.0600% 2.0600% 2.0600% 2.0600% 2.9270% 2.9270%
Woolwich 0.2640% 0.2640% 2.0415% 2.0415% 2.0415% 2.0415% 2.6169% 2.6169%
Average 0.2640% 0.2640% 1.7042% 1.7159% 1.6437% 1.7185% 2.2574% 2.3568%

Median 0.2640% 0.2640% 1.5929% 1.5929% 1.5929% 1.5929% 2.3961% 2.5865%
Min 0.2640% 0.2640% 0.7910% 0.7910% 0.7910% 0.7910% 0.7694% 0.7694%
Max 0.2640% 0.2640% 2.5751% 2.9801% 2.5751% 2.5751% 3.3377% 3.6089%

2007 Municipal Rates (Upper and Lower Tier sorted alphabetically)

Ajax 1.1119% 2.0754% 1.6123% 1.6123% 1.6123% 1.6123% 2.5128% 2.5128%
Amherstburg 1.0646% 2.0817% 1.1388% 1.0019% 0.8362% 1.2407% 2.0680% 2.8596%
Aurora 0.8549% 0.8549% 1.0319% 1.0319% 1.0319% 1.0319% 1.1744% 1.1744%
Barrie 1.1014% 1.1880% 1.5784% 1.5784% 1.5784% 1.5784% 1.6700% 1.6700%
Belleville 1.4707% 3.6917% 2.8225% 2.8225% 2.8225% 2.8225% 4.2139% 4.2139%
Bracebridge 1.0987% 1.0987% 1.2086% 1.2086% 1.2086% 1.2086% 1.2086% 1.2086%
Brampton 0.9314% 1.5881% 1.2081% 1.2081% 1.2081% 1.2081% 1.3692% 1.3692%
Brantford 1.3865% 2.9608% 2.6842% 2.6842% 2.6842% 2.6842% 4.0670% 4.0670%
Brockville 1.3185% 2.4393% 2.6087% 2.6087% 2.6087% 2.6087% 3.4645% 3.4645%
Burlington 0.8045% 1.8196% 1.1717% 1.1717% 1.1717% 1.1717% 1.8985% 1.8985%
Caledon 0.6703% 1.1428% 0.8694% 0.8694% 0.8694% 0.8694% 0.9853% 0.9853%
Cambridge 1.1083% 2.4827% 2.1612% 2.1612% 2.1612% 2.1612% 2.7154% 2.7154%
Central Elgin 1.3844% 3.2475% 2.2671% 2.2671% 2.2671% 2.2671% 3.0804% 3.0804%
Chatham-Kent 1.6021% 3.4426% 3.1515% 2.5398% 2.1090% 3.6376% 3.9043% 4.6924%
Clarington 1.1506% 2.1476% 1.6684% 1.6684% 1.6684% 1.6684% 2.6001% 2.6001%
Cobourg 1.3965% 3.0947% 2.1160% 2.1160% 2.1160% 2.1160% 3.6728% 3.6728%
Cornwall 1.6921% 3.9750% 3.3249% 3.3249% 3.3249% 3.3249% 4.4502% 4.4502%
Fort Erie 1.2627% 2.6011% 2.2205% 2.2205% 2.2205% 2.2205% 3.3208% 3.3208%
Georgina 1.0769% 1.0769% 1.2998% 1.2998% 1.2998% 1.2998% 1.4793% 1.4793%
Gravenhurst 1.0036% 1.0036% 1.1039% 1.1039% 1.1039% 1.1039% 1.1039% 1.1039%
Grimsby 1.2227% 2.5187% 2.1502% 2.1502% 2.1502% 2.1502% 3.2157% 3.2157%
Guelph 1.0459% 2.8656% 1.9244% 1.9244% 1.9244% 1.9244% 2.7506% 2.7506%
Halton Hills 0.7608% 1.7209% 1.1081% 1.1081% 1.1081% 1.1081% 1.7954% 1.7954%
Hamilton 1.3318% 3.6491% 2.7423% 2.7423% 2.7423% 2.7423% 4.5644% 5.3523%
Huntsville 1.0028% 1.0028% 1.1030% 1.1030% 1.1030% 1.1030% 1.1030% 1.1030%
Kawartha Lakes 1.1280% 2.2483% 1.4419% 1.4419% 1.4419% 1.4419% 2.0107% 2.0107%
King 0.8037% 0.8037% 0.9401% 0.9401% 0.9401% 0.9401% 1.1040% 1.1040%
Kingston 1.2663% 3.4224% 2.4741% 2.4741% 2.4741% 2.4741% 3.2863% 3.2863%
Kitchener 1.0976% 2.4586% 2.1403% 2.1403% 2.1403% 2.1403% 2.6891% 2.6891%
Leamington 1.3131% 2.5676% 1.4046% 1.5285% 0.7380% 1.5303% 2.5507% 3.5271%
Lincoln 1.1657% 2.4014% 2.0500% 2.0500% 2.0500% 2.0500% 3.0659% 3.0659%
London 1.2828% 2.7522% 2.5399% 2.5399% 2.5399% 2.5399% 3.3737% 3.3737%
Markham 0.7564% 0.7564% 0.9130% 0.9130% 0.9130% 0.9130% 1.0391% 1.0391%
Milton 0.6496% 1.4693% 0.9461% 0.9461% 0.9461% 0.9461% 1.5330% 1.5330%
Mississauga 0.7385% 1.3137% 1.0412% 1.0412% 1.0412% 1.0412% 1.1600% 1.1600%
Newmarket 0.8629% 0.8629% 1.0415% 1.0415% 1.0415% 1.0415% 1.1853% 1.1853%
Niagara Falls 1.2743% 2.6250% 2.2409% 2.2409% 2.2409% 2.2409% 3.3513% 3.3513%
Norfolk 1.1318% 1.9160% 1.9160% 1.9160% 1.9160% 1.9160% 1.9160% 1.9160%
North Bay 1.5126% 3.3938% 2.8813% 2.8813% 2.8813% 2.8813% 2.1177% 2.1177%
North Dumfries 0.7631% 1.7094% 1.4881% 1.4881% 1.4881% 1.4881% 1.8697% 1.8697%
Oakville 0.7433% 1.6814% 1.0827% 1.0827% 1.0827% 1.0827% 1.7542% 1.7542%
Orangeville 1.1684% 3.1315% 1.4255% 1.4255% 1.4255% 1.4255% 2.5686% 2.5686%
Oshawa 1.4452% 2.6975% 2.0956% 2.0956% 2.0956% 2.0956% 3.2659% 3.2659%
Ottawa 0.9307% 1.6753% 1.9975% 2.4131% 1.3088% 1.6615% 2.5565% 2.1954%
Owen Sound 1.2348% 3.2628% 2.9106% 2.6004% 1.4516% 3.1569% 3.5163% 6.0695%
Parry Sound 0.9928% 1.5036% 1.6527% 1.6527% 1.6527% 1.6527% 1.5053% 1.5053%
Pelham 1.2339% 2.5419% 2.1700% 2.1700% 2.1700% 2.1700% 3.2452% 3.2452%
Peterborough 1.2154% 2.4843% 2.2986% 2.2986% 2.2986% 2.2986% 3.1965% 3.1965%
Pickering 1.0886% 2.0319% 1.5785% 1.5785% 1.5785% 1.5785% 2.4601% 2.4601%
Port Colborne 1.5553% 3.2039% 2.7351% 2.7351% 2.7351% 2.7351% 4.0904% 4.0904%
Richmond Hill 0.7594% 0.7594% 0.9166% 0.9166% 0.9166% 0.9166% 1.0432% 1.0432%
Sarnia 1.3543% 3.3877% 2.2461% 2.1201% 1.5063% 2.8761% 2.7813% 4.0797%
Sault Ste. Marie 1.8781% 2.4095% 3.1421% 4.5893% 2.3236% 3.3356% 3.6156% 5.1520%
St. Catharines 1.3662% 2.8144% 2.4026% 2.4026% 2.4026% 2.4026% 3.5931% 3.5931%
St. Thomas 1.3338% 3.3327% 2.5975% 2.5975% 2.5975% 2.5975% 2.9717% 3.5710%
Stratford 1.1274% 2.4284% 2.3712% 2.3712% 2.3712% 2.3712% 3.6303% 3.6303%
Sudbury 1.7128% 3.5269% 2.9471% 2.9471% 2.9471% 2.9471% 4.2108% 4.7727%

2007 Municipal Rates (Upper & Lower Tier sorted alphabetically cont’d)
Thorold 1.2301% 2.5339% 2.1632% 2.1632% 2.1632% 2.1632% 3.2350% 3.2350%
Thunder Bay 1.6152% 4.4257% 3.1541% 3.1541% 3.1541% 3.1541% 3.9250% 4.2440%
Tillsonburg 1.2665% 3.4703% 2.4087% 2.4087% 2.4087% 2.4087% 3.3310% 3.3310%
Timmins 1.9254% 3.2378% 3.3697% 3.3697% 3.3697% 3.3697% 4.1941% 5.2206%
Toronto 0.5888% 2.0882% 2.1175% 2.1175% 2.1175% 2.1175% 2.3094% 2.3094%
Vaughan 0.7508% 0.7508% 0.9063% 0.9063% 0.9063% 0.9063% 1.0314% 1.0314%
Wainfleet 1.3313% 2.7426% 2.3413% 2.3413% 2.3413% 2.3413% 3.5014% 3.5014%
Wasaga Beach 0.7924% 1.1690% 0.9514% 0.9514% 0.9514% 0.9514% 1.1690% 1.1690%
Waterloo 1.0761% 2.4106% 2.0985% 2.0985% 2.0985% 2.0985% 2.6366% 2.6366%
Welland 1.5411% 3.1747% 2.7102% 2.7102% 2.7102% 2.7102% 4.0532% 4.0532%
Wellesley 0.9256% 2.0734% 1.8050% 1.8050% 1.8050% 1.8050% 2.2678% 2.2678%
West Lincoln 1.2144% 2.5017% 2.1357% 2.1357% 2.1357% 2.1357% 3.1939% 3.1939%
Whitby 1.1174% 2.0856% 1.6202% 1.6202% 1.6202% 1.6202% 2.5250% 2.5250%
Wilmot 0.9171% 2.0542% 1.7883% 1.7883% 1.7883% 1.7883% 2.2468% 2.2468%
Windsor 1.4586% 3.8645% 2.8928% 2.9413% 1.5236% 2.9703% 3.4755% 4.6435%
Woodstock 1.4643% 4.0121% 2.7848% 2.7848% 2.7848% 2.7848% 3.8510% 3.8510%
Woolwich 0.8183% 1.8330% 1.5957% 1.5957% 1.5957% 1.5957% 2.0048% 2.0048%
Average 1.1409% 2.2821% 1.9101% 1.9209% 1.8204% 1.9294% 2.5719% 2.7244%

Median 1.1274% 2.4095% 1.9975% 2.0500% 1.7883% 1.9244% 2.5686% 2.6366%
Min 0.5888% 0.7508% 0.8694% 0.8694% 0.7380% 0.8694% 0.9853% 0.9853%
Max 1.9254% 4.4257% 3.3697% 4.5893% 3.3697% 3.6376% 4.5644% 6.0695%
Taxof
Comparison Policies
Relative Taxes 188
2007 Municipal Rates (Upper Tier sorted alphabetically )

Multi Commercial Commercial Commercial Commercial Industrial Industrial
Ajax 0.7337% 1.3695% 1.0639% 1.0639% 1.0639% 1.0639% 1.6581% 1.6581%
Amhersburg 0.3942% 0.7708% 0.4217% 0.4589% 0.2215% 0.4594% 0.7657% 1.0589%
Aurora 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%
Barrie
Belleville
Bracebridge 0.6745% 0.6745% 0.7419% 0.7419% 0.7419% 0.7419% 0.7419% 0.7419%
Brampton 0.4861% 0.8289% 0.6306% 0.6306% 0.6306% 0.6306% 0.7146% 0.7146%
Brantford
Brockville
Burlington 0.4210% 0.9523% 0.6132% 0.6132% 0.6132% 0.6132% 0.9936% 0.9936%
Caledon 0.3786% 0.6455% 0.4911% 0.4911% 0.4911% 0.4911% 0.5565% 0.5565%
Cambridge 0.6640% 1.4875% 1.2949% 1.2949% 1.2949% 1.2949% 1.6269% 1.6269%
Central Elgin 0.5580% 1.3090% 0.9138% 0.9138% 0.9138% 0.9138% 1.2416% 1.2416%
Chatham-Kent
Clarington 0.7365% 1.3746% 1.0679% 1.0679% 1.0679% 1.0679% 1.6643% 1.6643%
Cobourg 0.4917% 1.0895% 0.7450% 0.7450% 0.7450% 0.7450% 1.2931% 1.2931%
Collingwood
Cornwall
Fort Erie 0.7667% 1.5795% 1.3484% 1.3484% 1.3484% 1.3484% 2.0165% 2.0165%
Georgina 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%
Gravenhurst 0.6694% 0.6694% 0.7363% 0.7363% 0.7363% 0.7363% 0.7363% 0.7363%
Grimsby 0.7463% 1.5373% 1.3124% 1.3124% 1.3124% 1.3124% 1.9627% 1.9627%
Guelph
Halton Hills 0.4342% 0.9821% 0.6324% 0.6324% 0.6324% 0.6324% 1.0247% 1.0247%
Hamilton
Huntsville 0.6724% 0.6724% 0.7396% 0.7396% 0.7396% 0.7396% 0.7396% 0.7396%
Kawartha Lakes
King 0.4957% 0.4957% 0.5683% 0.5683% 0.5683% 0.5683% 0.6810% 0.6810%
Kingston
Kitchener 0.6640% 1.4875% 1.2949% 1.2949% 1.2949% 1.2949% 1.6269% 1.6269%
Leamington 0.3942% 0.7708% 0.4217% 0.4589% 0.2215% 0.4594% 0.7657% 1.0589%
Lincoln 0.7474% 1.5396% 1.3144% 1.3144% 1.3144% 1.3144% 1.9657% 1.9657%
London
Markham 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%
Milton 0.4176% 0.9446% 0.6083% 0.6083% 0.6083% 0.6083% 0.9855% 0.9855%
Mississauga 0.4622% 0.8222% 0.6516% 0.6516% 0.6516% 0.6516% 0.7260% 0.7260%
Newmarket 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%
Niagara Falls 0.7616% 1.5688% 1.3393% 1.3393% 1.3393% 1.3393% 2.0029% 2.0029%
Norfolk
North Bay
North Dumfries 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%
Oakville 0.4155% 0.9399% 0.6052% 0.6052% 0.6052% 0.6052% 0.9806% 0.9806%
Orangeville 0.4303% 1.1533% 0.5250% 0.5250% 0.5250% 0.5250% 0.9460% 0.9460%
Oshawa 0.7449% 1.3903% 1.0801% 1.0801% 1.0801% 1.0801% 1.6833% 1.6833%
Ottawa
Owen Sound 0.3478% 0.9189% 0.8367% 0.7475% 0.4173% 0.9075% 1.0108% 1.7448%
Parry Sound
Pelham 0.7488% 1.5426% 1.3169% 1.3169% 1.3169% 1.3169% 1.9695% 1.9695%
Peterborough
Pickering 0.7297% 1.3620% 1.0581% 1.0581% 1.0581% 1.0581% 1.6490% 1.6490%
Port Colborne 0.8097% 1.6681% 1.4240% 1.4240% 1.4240% 1.4240% 2.1296% 2.1296%
Richmond Hill 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%
Sarnia 0.5027% 1.2575% 0.8337% 0.7869% 0.5591% 1.0676% 1.0324% 1.5144%
Sault Ste. Marie
St. Catharines 0.7860% 1.6192% 1.3823% 1.3823% 1.3823% 1.3823% 2.0673% 2.0673%
St. Thomas
Stratford
Sudbury
Taxof
Comparison Policies
Relative Taxes 189
2007 Municipal Rates (Upper Tier sorted alphabetically cont’d)

Thorold 0.7619% 1.5696% 1.3399% 1.3399% 1.3399% 1.3399% 2.0039% 2.0039%
Thunder Bay
Tillsonburg 0.5092% 1.3951% 0.9683% 0.9683% 0.9683% 0.9683% 1.3391% 1.3391%
Timmins
Toronto
Vaughan 0.4957% 0.4957% 0.5983% 0.5983% 0.5983% 0.5983% 0.6810% 0.6810%
Wainfleet 0.7601% 1.5658% 1.3367% 1.3367% 1.3367% 1.3367% 1.9991% 1.9991%
Wasaga Beach 0.2751% 0.4233% 0.3445% 0.3445% 0.3445% 0.3445% 0.4233% 0.4233%
Waterloo 0.6640% 1.4875% 1.2949% 1.2949% 1.2949% 1.2949% 1.6269% 1.6269%
Welland 0.7977% 1.6433% 1.4029% 1.4029% 1.4029% 1.4029% 2.0980% 2.0980%
Wellesley 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%
West Lincoln 0.7450% 1.5347% 1.3102% 1.3102% 1.3102% 1.3102% 1.9594% 1.9594%
Whitby 0.7101% 1.3254% 1.0296% 1.0296% 1.0296% 1.0296% 1.6047% 1.6047%
Wilmot 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%
Windsor
Woodstock 0.4774% 1.3081% 0.9079% 0.9079% 0.9079% 0.9079% 1.2556% 1.2556%
Woolwich 0.5914% 1.3248% 1.1533% 1.1533% 1.1533% 1.1533% 1.4490% 1.4490%
Taxof
Comparison Policies
Relative Taxes 190
2007 Municipal Rates (Lower Tier AND Single Tier sorted alphabetically)
Ajax 0.3782% 0.7059% 0.5484% 0.5484% 0.5484% 0.5484% 0.8547% 0.8547%
Amherstburg 0.6704% 1.3109% 0.7171% 0.7803% 0.3768% 0.7813% 1.3023% 1.8008%
Aurora 0.3592% 0.3592% 0.4335% 0.4335% 0.4335% 0.4335% 0.4934% 0.4934%
Barrie 1.1014% 1.1880% 1.5784% 1.5784% 1.5784% 1.5784% 1.6700% 1.6700%
Belleville 1.4707% 3.6917% 2.8225% 2.8225% 2.8225% 2.8225% 4.2139% 4.2139%
Bracebridge 0.4242% 0.4242% 0.4666% 0.4666% 0.4666% 0.4666% 0.4666% 0.4666%
Brampton 0.4453% 0.7592% 0.5776% 0.5776% 0.5776% 0.5776% 0.6546% 0.6546%
Brantford 1.3865% 2.9608% 2.6842% 2.6842% 2.6842% 2.6842% 4.0670% 4.0670%
Brockville 1.3185% 2.4393% 2.6087% 2.6087% 2.6087% 2.6087% 3.4645% 3.4645%
Burlington 0.3834% 0.8673% 0.5585% 0.5585% 0.5585% 0.5585% 0.9049% 0.9049%
Caledon 0.2917% 0.4973% 0.3783% 0.3783% 0.3783% 0.3783% 0.4288% 0.4288%
Cambridge 0.4443% 0.9952% 0.8664% 0.8664% 0.8664% 0.8664% 1.0885% 1.0885%
Central Elgin 0.8264% 1.9385% 1.3533% 1.3533% 1.3533% 1.3533% 1.8388% 1.8388%
Chatham-Kent 1.6021% 3.4426% 3.1515% 2.5398% 2.1090% 3.6376% 3.9043% 4.6924%
Clarington 0.4141% 0.7730% 0.6005% 0.6005% 0.6005% 0.6005% 0.9359% 0.9359%
Cobourg 0.9049% 2.0052% 1.3710% 1.3710% 1.3710% 1.3710% 2.3798% 2.3798%
Cornwall 1.6921% 3.9750% 3.3249% 3.3249% 3.3249% 3.3249% 4.4502% 4.4502%
Fort Erie 0.4959% 1.0216% 0.8721% 0.8721% 0.8721% 0.8721% 1.3043% 1.3043%
Georgina 0.5811% 0.5811% 0.7014% 0.7014% 0.7014% 0.7014% 0.7983% 0.7983%
Gravenhurst 0.3342% 0.3342% 0.3676% 0.3676% 0.3676% 0.3676% 0.3676% 0.3676%
Grimsby 0.4764% 0.9814% 0.8378% 0.8378% 0.8378% 0.8378% 1.2530% 1.2530%
Guelph 1.0459% 2.8656% 1.9244% 1.9244% 1.9244% 1.9244% 2.7506% 2.7506%
Halton Hills 0.3266% 0.7387% 0.4757% 0.4757% 0.4757% 0.4757% 0.7707% 0.7707%
Hamilton 1.3318% 3.6491% 2.7423% 2.7423% 2.7423% 2.7423% 4.5644% 5.3523%
Huntsville 0.3304% 0.3304% 0.3635% 0.3635% 0.3635% 0.3635% 0.3635% 0.3635%
Kawartha Lakes 1.1280% 2.2483% 1.4419% 1.4419% 1.4419% 1.4419% 2.0107% 2.0107%
King 0.3080% 0.3080% 0.3717% 0.3717% 0.3717% 0.3717% 0.4231% 0.4231%
Kingston 1.2663% 3.4224% 2.4741% 2.4741% 2.4741% 2.4741% 3.2863% 3.2863%
Kitchener 0.4335% 0.9711% 0.8454% 0.8454% 0.8454% 0.8454% 1.0621% 1.0621%
Leamington 0.9189% 1.7968% 0.9829% 1.0696% 0.5164% 1.0709% 1.7850% 2.4683%
Lincoln 0.4183% 0.8618% 0.7357% 0.7357% 0.7357% 0.7357% 1.1002% 1.1002%
London 1.2828% 2.7522% 2.5399% 2.5399% 2.5399% 2.5399% 3.3737% 3.3737%
Markham 0.2607% 0.2607% 0.3146% 0.3146% 0.3146% 0.3146% 0.3581% 0.3581%
Milton 0.2320% 0.5247% 0.3379% 0.3379% 0.3379% 0.3379% 0.5474% 0.5474%
Mississauga 0.2763% 0.4915% 0.3895% 0.3895% 0.3895% 0.3895% 0.4340% 0.4340%
Newmarket 0.3672% 0.3672% 0.4432% 0.4432% 0.4432% 0.4432% 0.5044% 0.5044%
Niagara Falls 0.5108% 1.0523% 0.8983% 0.8983% 0.8983% 0.8983% 1.3095% 1.3095%
Norfolk 1.1318% 1.9160% 1.9160% 1.9160% 1.9160% 1.9160% 1.9160% 1.9160%
North Bay 1.5126% 3.3938% 2.8813% 2.8813% 2.8813% 2.8813% 2.1177% 2.1177%
North Dumfries 0.1717% 0.3846% 0.3348% 0.3348% 0.3348% 0.3348% 0.4207% 0.4207%
Oakville 0.3278% 0.7415% 0.4775% 0.4775% 0.4775% 0.4775% 0.7736% 0.7736%
Orangeville 0.7381% 1.9782% 0.9005% 0.9005% 0.9005% 0.9005% 1.6226% 1.6226%
Oshawa 0.7004% 1.3072% 1.0155% 1.0155% 1.0155% 1.0155% 1.5827% 1.5827%
Ottawa 0.9307% 1.6753% 1.9975% 2.4131% 1.3088% 1.6615% 2.5565% 2.1954%
Owen Sound 0.8870% 2.3439% 2.0739% 1.8529% 1.0343% 2.2494% 2.5055% 4.3247%
Parry Sound 0.9928% 1.5036% 1.6527% 1.6527% 1.6527% 1.6527% 1.5053% 1.5053%
Pelham 0.4851% 0.9993% 0.8531% 0.8531% 0.8531% 0.8531% 1.2758% 1.2758%
Peterborough 1.2154% 2.4843% 2.2986% 2.2986% 2.2986% 2.2986% 3.1965% 3.1965%
Pickering 0.3589% 0.6699% 0.5204% 0.5204% 0.5204% 0.5204% 0.8111% 0.8111%
Port Colborne 0.7456% 1.5358% 1.3111% 1.3111% 1.3111% 1.3111% 1.9608% 1.9608%
Richmond Hill 0.2637% 0.2637% 0.3183% 0.3183% 0.3183% 0.3183% 0.3622% 0.3622%
Sarnia 0.8516% 2.1302% 1.4124% 1.3331% 0.9471% 1.8085% 1.7489% 2.5653%
Sault Ste. Marie 1.8781% 2.4095% 3.1421% 4.5893% 2.3236% 3.3356% 3.6156% 5.1520%
St. Catharines 0.5802% 1.1951% 1.0203% 1.0203% 1.0203% 1.0203% 1.5258% 1.5258%
St. Thomas 1.3338% 3.3327% 2.5975% 2.5975% 2.5975% 2.5975% 2.9717% 3.5710%
Stratford 1.1274% 2.4284% 2.3712% 2.3712% 2.3712% 2.3712% 3.6303% 3.6303%
Sudbury 1.7128% 3.5269% 2.9471% 2.9471% 2.9471% 2.9471% 4.2108% 4.7727%
Taxof
Comparison Policies
Relative Taxes 191
2007 Municipal Rates (Lower Tier AND Single Tier sorted alphabetically
cont’d)

Thorold 0.4681% 0.9643% 0.8232% 0.8232% 0.8232% 0.8232% 1.2312% 1.2312%
Thunder Bay 1.6152% 4.4257% 3.1541% 3.1541% 3.1541% 3.1541% 3.9250% 4.2440%
Tillsonburg 0.7574% 2.0752% 1.4403% 1.4403% 1.4403% 1.4403% 1.9919% 1.9919%
Timmins 1.9254% 3.2378% 3.3697% 3.3697% 3.3697% 3.3697% 4.1941% 5.2206%
Toronto 0.5888% 2.0882% 2.1175% 2.1175% 2.1175% 2.1175% 2.3094% 2.3094%
Vaughan 0.2551% 0.2551% 0.3079% 0.3079% 0.3079% 0.3079% 0.3505% 0.3505%
Wainfleet 0.5712% 1.1767% 1.0046% 1.0046% 1.0046% 1.0046% 1.5023% 1.5023%
Wasaga Beach 0.5172% 0.7457% 0.6069% 0.6069% 0.6069% 0.6069% 0.7457% 0.7457%
Waterloo 0.4121% 0.9231% 0.8036% 0.8036% 0.8036% 0.8036% 1.0097% 1.0097%
Welland 0.7434% 1.5314% 1.3074% 1.3074% 1.3074% 1.3074% 1.9552% 1.9552%
Wellesley 0.3342% 0.7487% 0.6517% 0.6517% 0.6517% 0.6517% 0.8188% 0.8188%
West Lincoln 0.4694% 0.9669% 0.8255% 0.8255% 0.8255% 0.8255% 1.2345% 1.2345%
Whitby 0.4073% 0.7602% 0.5905% 0.5905% 0.5905% 0.5905% 0.9203% 0.9203%
Wilmot 0.3256% 0.7295% 0.6350% 0.6350% 0.6350% 0.6350% 0.7978% 0.7978%
Windsor 1.4586% 3.8645% 2.8928% 2.9413% 1.5236% 2.9703% 3.4755% 4.6435%
Woodstock 0.9869% 2.7040% 1.8768% 1.8768% 1.8768% 1.8768% 2.5955% 2.5955%
Woolwich 0.2269% 0.5082% 0.4424% 0.4424% 0.4424% 0.4424% 0.5559% 0.5559%
Taxof
Comparison Policies
Relative Taxes 192
Presentation of “Like” Properties
Given the size of the survey, it is difficult to graphically present 79 municipalities. As such,
the survey of “like” property comparisons have been divided into four graphs:
• Populations less than 20,000

• Populations between 20,000-49,999
• Populations between 50,000-99,999
• Populations 100,000 +
This grouping does not suggest which municipalities are most comparable, but is done simply
for ease of viewing.
The following table provides the municipal groups sorted from lowest to highest population.
Municipalities with Municipalities with Municipalities with Municipalities with

populations less than populations 20,000 – populations 50,000 – populations 100,000
20,000 49,999 99,999 or greater
East Gwillimbury Welland Chatham-Kent

Parry Sound
Lincoln North Bay Thunder Bay
Wainfleet
Amherstburg Halton Hills Whitby
North Dumfries
Owen Sound Caledon Guelph
Wellesley
Brockville Norfolk Kingston
Gravenhurst
Grimsby Milton Cambridge
Central Elgin
Bradford W. Gwill. Sarnia Barrie
West Lincoln
Whitchurch-Stouffville Newmarket St. Catharines
Niagara-on-the-Lake
Orangeville Kawartha Lakes Oshawa
Tillsonburg
Leamington Peterborough Sudbury
Wasaga Beach
Fort Erie Sault Ste. Marie Richmond Hill
Middlesex Centre
Stratford Clarington Burlington
Bracebridge
Woodstock Niagara Falls Oakville
Pelham
St. Thomas Pickering Kitchener
Wilmot
Georgina Ajax Windsor
Cobourg
Timmins Brantford Vaughan
Thorold
Cornwall Waterloo Markham
Huntsville
Aurora London
Port Colborne
Belleville Brampton
King
Hamilton
Woolwich
Mississauga
Ottawa
Toronto

Residential Comparisons - Detached Bungalow
The charts on the following pages provide the relative taxes on a detached bungalow across the
entire survey from lowest to highest.
• The inclusion of the CVA bungalow ranking and the net levy per capita in each municipality
reflects some of the key factors impacting the relative tax position.
• The taxes in the detached bungalow category of property ranged from $1,701 to $4,193.
• Current assessment ranged across the survey from a low of $101,250 to a high a $491,594, with
an average of $210,850.
• A municipality’s relative tax burden is a function of a municipality’s net expenditures and the
relative values of like properties
• The significant range in residential housing values, compounded with the range in municipal
taxation and municipal programs and services, results in a large range in the relative taxes across
the survey

Residential Comparisons - Detached Bungalow (sorted lowest to highest)
Residential - Bungalow 2007 Relative

Municipality CVA Ranking Property Tax
Taxes Burden
Wasaga Beach low $ 1,701 low
Huntsville low $ 2,016 low
Gravenhurst low $ 2,030 low
Woolwich mid $ 2,042 low
Leamington low $ 2,071 low
North Dumfries mid $ 2,075 low
Kawartha Lakes low $ 2,147 low
Parry Sound mid $ 2,147 low
Sault Ste. Marie low $ 2,169 low
Bracebridge low $ 2,188 low
Norfolk low $ 2,212 low
Sudbury low $ 2,254 low
Middlesex Centre mid $ 2,262 low
Guelph mid $ 2,275 low
Tillsonburg low $ 2,305 low
Wilmot mid $ 2,317 low
Wellesley mid $ 2,374 low
Fort Erie low $ 2,377 low
Cornwall low $ 2,421 low
Toronto (East) high $ 2,425 low
Amherstburg mid $ 2,433 low
Thorold low $ 2,433 low
Central Elgin low $ 2,445 low
St. Thomas low $ 2,459 low
Milton high $ 2,463 low
Stratford mid $ 2,494 low
Timmins low $ 2,500 low
Belleville low $ 2,537 mid
Owen Sound mid $ 2,539 mid
Port Colborne low $ 2,547 mid
Kitchener mid $ 2,562 mid
Barrie mid $ 2,563 mid
Brockville low $ 2,567 mid
Chatham-Kent low $ 2,573 mid
Cambridge mid $ 2,576 mid
Wainfleet low $ 2,596 mid
Sarnia low $ 2,600 mid
Halton Hills high $ 2,651 mid
Niagara Falls mid $ 2,669 mid
North Bay low $ 2,702 mid
Kingston mid $ 2,719 mid
Peterborough mid $ 2,756 mid

Residential Comparisons - Detached Bungalow (sorted lowest to highest cont’d)
Residential - Bungalow 2007 Relative

Municipality CVA Ranking Property Tax
Taxes Burden
Thunder Bay low $ 2,777 mid
Clarington mid $ 2,787 mid
Cobourg low $ 2,790 mid
Pelham mid $ 2,809 mid
Caledon high $ 2,809 mid
East Gwillimbury high $ 2,821 mid
Burlington high $ 2,823 mid
Woodstock low $ 2,876 mid
Georgina high $ 2,887 mid
Newmarket high $ 2,900 mid
Bradford West Gwillimbury high $ 2,902 mid
London mid $ 2,913 mid
West Lincoln mid $ 2,914 mid
Oakville high $ 2,941 high
Windsor mid $ 2,946 high
Toronto (West) high $ 2,956 high
Waterloo high $ 2,979 high
Lincoln mid $ 2,996 high
Whitchurch Stouffville high $ 3,006 high
Aurora high $ 3,021 high
Niagara-on-the-Lake high $ 3,029 high
Richmond Hill high $ 3,036 high
Ottawa high $ 3,051 high
Welland low $ 3,071 high
Orangeville high $ 3,088 high
Grimsby mid $ 3,115 high
Brantford mid $ 3,126 high
St. Catharines mid $ 3,184 high
Toronto (North) high $ 3,188 high
Brampton high $ 3,200 high
Mississauga high $ 3,221 high
Hamilton mid $ 3,298 high
Whitby high $ 3,322 high
Ajax high $ 3,428 high
Oshawa mid $ 3,572 high
Pickering high $ 3,666 high
Vaughan high $ 3,684 high
King high $ 3,906 high
Markham high $ 4,112 high
Toronto (South) high $ 4,193 high
Average $ 2,750
Median $ 2,737
Min $ 1,701
Max $ 4,193

Residential Comparisons - Detached Bungalow—by Population Group
Residential - Bungalow 2007 Relative Average Within

Detached Bungalow Municipality Property Tax Population
Property Taxes - Taxes Burden Range
Municipalities with Wasaga Beach $ 1,701 low
populations less than Huntsville $ 2,016 low
20,000 Gravenhurst $ 2,030 low
Woolwich $ 2,042 low
North Dumfries $ 2,075 low
Parry Sound $ 2,147 low
Bracebridge $ 2,188 low
Middlesex Centre $ 2,262 low
Tillsonburg $ 2,305 low
Wilmot $ 2,317 low
Wellesley $ 2,374 low
Thorold $ 2,433 low
Central Elgin $ 2,445 low
Port Colborne $ 2,547 mid
Wainfleet $ 2,596 mid
Cobourg $ 2,790 mid
Pelham $ 2,809 mid
West Lincoln $ 2,914 mid
Niagara-on-the-Lake $ 3,029 high
King $ 3,906 high $ 2,446
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
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Residential Comparisons - Detached Bungalow —by Population Group

Municipality Property Tax Population
Detached Bungalow Taxes Burden Range
Property Taxes - Leamington $ 2,071 low
Municipalities with Fort Erie $ 2,377 low
populations 20,000— Cornwall $ 2,421 low
49,999 Amherstburg $ 2,433 low
St. Thomas $ 2,459 low
Stratford $ 2,494 low
Timmins $ 2,500 low
Belleville $ 2,537 mid
Owen Sound $ 2,539 mid
Brockville $ 2,567 mid
East Gwillimbury $ 2,821 mid
Woodstock $ 2,876 mid
Georgina $ 2,887 mid
Bradford West Gwillimbury $ 2,902 mid
Lincoln $ 2,996 high
Whitchurch Stouffville $ 3,006 high
Aurora $ 3,021 high
Orangeville $ 3,088 high
Grimsby $ 3,115 high $ 2,690
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
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Residential Comparisons - Detached Bungalow —by Population Group

Detached Bungalow Municipality Property Tax Population
Property Taxes - Taxes Burden Range
Kawartha Lakes $ 2,147 low
Municipalities with
Sault Ste. Marie $ 2,169 low
populations between Norfolk $ 2,212 low
50,000—99,999 Milton $ 2,463 low
Sarnia $ 2,600 mid
Halton Hills $ 2,651 mid
Niagara Falls $ 2,669 mid
North Bay $ 2,702 mid
Peterborough $ 2,756 mid
Clarington $ 2,787 mid
Caledon $ 2,809 mid
Newmarket $ 2,900 mid
Waterloo $ 2,979 high
Welland $ 3,071 high
Brantford $ 3,126 high
Ajax $ 3,428 high
Pickering $ 3,666 high $ 2,773
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
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Residential Comparisons — Detached Bungalow—by Population Group

Municipality Property Tax Population
Taxes Burden Range
Detached Bungalow Property Sudbury $ 2,254 low
Taxes - Municipalities with Guelph $ 2,275 low
populations 100,000+ Toronto (East) $ 2,425 low
Kitchener $ 2,562 mid
Barrie $ 2,563 mid
Chatham-Kent $ 2,573 mid
Cambridge $ 2,576 mid
Kingston $ 2,719 mid
Thunder Bay $ 2,777 mid
Burlington $ 2,823 mid
London $ 2,913 mid
Oakville $ 2,941 high
Windsor $ 2,946 high
Toronto (West) $ 2,956 high
Richmond Hill $ 3,036 high
Ottawa $ 3,051 high
St. Catharines $ 3,184 high
Toronto (North) $ 3,188 high
Brampton $ 3,200 high
Mississauga $ 3,221 high
Hamilton $ 3,298 high
Whitby $ 3,322 high
Oshawa $ 3,572 high
Vaughan $ 3,684 high
Markham $ 4,112 high
Toronto (South) $ 4,193 high $ 3,014
$4,500
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
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Residential Comparisons - Detached Bungalow - by Location
Residential - Bungalow By Location 2007 Relative Average by

Municipality Property Tax Location
Taxes Burden
Wasaga Beach Simcoe/Musk./Duff. $ 1,701 low
Huntsville Simcoe/Musk./Duff. $ 2,016 low
Gravenhurst Simcoe/Musk./Duff. $ 2,030 low
Parry Sound Simcoe/Musk./Duff. $ 2,147 low
Bracebridge Simcoe/Musk./Duff. $ 2,188 low
Barrie Simcoe/Musk./Duff. $ 2,563 mid
Bradford West Gwillimbury Simcoe/Musk./Duff. $ 2,902 mid Simcoe/Musk./Duff.
Orangeville Simcoe/Musk./Duff. $ 3,088 high $ 2,329

Taxes Burden
Sault Ste. Marie North $ 2,169 low
Timmins North $ 2,500 low
North Bay North $ 2,702 mid North
Thunder Bay North $ 2,777 mid $ 2,480

Residential Comparisons - Detached Bungalow - by Location cont’d

Taxes Burden
Woolwich Southwest $ 2,042 low
Leamington Southwest $ 2,071 low
North Dumfries Southwest $ 2,075 low
Norfolk Southwest $ 2,212 low
Middlesex Centre Southwest $ 2,262 low
Guelph Southwest $ 2,275 low
Tillsonburg Southwest $ 2,305 low
Wilmot Southwest $ 2,317 low
Wellesley Southwest $ 2,374 low
Amherstburg Southwest $ 2,433 low
Central Elgin Southwest $ 2,445 low
St. Thomas Southwest $ 2,459 low
Stratford Southwest $ 2,494 low
Owen Sound Southwest $ 2,539 mid
Kitchener Southwest $ 2,562 mid
Chatham-Kent Southwest $ 2,573 mid
Sarnia Southwest $ 2,600 mid
Woodstock Southwest $ 2,876 mid
London Southwest $ 2,913 mid
Windsor Southwest $ 2,946 high
Waterloo Southwest $ 2,979 high Southwest
Brantford Southwest $ 3,126 high $ 2,498

Taxes Burden
Kawartha Lakes Eastern $ 2,147 low
Cornwall Eastern $ 2,421 low
Belleville Eastern $ 2,537 mid
Brockville Eastern $ 2,567 mid
Kingston Eastern $ 2,719 mid
Peterborough Eastern $ 2,756 mid
Cobourg Eastern $ 2,790 mid Eastern
Ottawa Eastern $ 3,051 high $ 2,623

Residential Comparisons - Detached Bungalow - by Location (cont’d)

Taxes Burden
Fort Erie Niagara/Hamilton $ 2,377 low
Thorold Niagara/Hamilton $ 2,433 low
Port Colborne Niagara/Hamilton $ 2,547 mid
Wainfleet Niagara/Hamilton $ 2,596 mid
Niagara Falls Niagara/Hamilton $ 2,669 mid
West Lincoln Niagara/Hamilton $ 2,914 mid
Lincoln Niagara/Hamilton $ 2,996 high
Niagara-on-the-Lake Niagara/Hamilton $ 3,029 high
Welland Niagara/Hamilton $ 3,071 high
Grimsby Niagara/Hamilton $ 3,115 high
St. Catharines Niagara/Hamilton $ 3,184 high Niagara/Hamilton
Hamilton Niagara/Hamilton $ 3,298 high $ 2,849

Taxes Burden
Toronto (East) GTA $ 2,425 low
Milton GTA $ 2,463 low
Halton Hills GTA $ 2,651 mid
Caledon GTA $ 2,809 mid
East Gwillimbury GTA $ 2,821 mid
Burlington GTA $ 2,823 mid
Georgina GTA $ 2,887 mid
Newmarket GTA $ 2,900 mid
Toronto (West) GTA $ 2,956 high
Whitchurch Stouffville GTA $ 3,006 high
Richmond Hill GTA $ 3,036 high
Toronto (North) GTA $ 3,188 high
Brampton GTA $ 3,200 high
Whitby GTA $ 3,322 high
Ajax GTA $ 3,428 high
Oshawa GTA $ 3,572 high
Vaughan GTA $ 3,684 high
King GTA $ 3,906 high
Markham GTA $ 4,112 high GTA
Toronto (South) GTA $ 4,193 high $ 3,161

Residential Comparisons - Senior Executive Home—sorted lowest to highest
The following chart provides the relative taxes on an executive home across the survey from lowest to
Residential - Senior
Executive Relative Tax 2007 Property
Municipality CVA Ranking Burden Taxes
Wasaga Beach mid low $ 3,703
Toronto (East) high low $ 3,795
Milton high low $ 3,832
Caledon high low $ 3,834
Kawartha Lakes low low $ 3,930
Sault Ste. Marie low low $ 4,077
Woolwich mid low $ 4,124
Stratford low low $ 4,126
Norfolk low low $ 4,138
Amherstburg low low $ 4,168
Parry Sound mid low $ 4,185
Chatham-Kent low low $ 4,236
Cobourg low low $ 4,259
North Bay low low $ 4,305
Brampton mid low $ 4,311
Middlesex Centre mid low $ 4,328
Clarington low low $ 4,388
Huntsville mid low $ 4,454
Gravenhurst mid low $ 4,458
Kitchener low low $ 4,502
Sarnia low low $ 4,535
Barrie mid low $ 4,606
Cambridge mid low $ 4,619
Newmarket high low $ 4,662
Aurora high mid $ 4,685
Mississauga high mid $ 4,685
Peterborough mid mid $ 4,739
Guelph mid mid $ 4,742
Woodstock low mid $ 4,787
Richmond Hill high mid $ 4,813
Orangeville low mid $ 4,824
Kingston low mid $ 4,856
Thorold mid mid $ 4,935
Brockville low mid $ 4,937
Niagara-on-the-Lake mid mid $ 4,960
Halton Hills high mid $ 4,963
Bracebridge mid mid $ 4,977
Sudbury low mid $ 4,982
Pickering mid mid $ 5,014
Whitby mid mid $ 5,024
Grimsby mid mid $ 5,045

Residential Comparisons - Senior Executive Home—sorted lowest to highest (cont’d)
Executive Relative Tax 2007 Property
Municipality CVA Ranking Burden Taxes
Wilmot high mid $ 5,055
Oakville high mid $ 5,100
Leamington low mid $ 5,110
Welland low mid $ 5,154
London mid mid $ 5,176
Vaughan high mid $ 5,189
Cornwall low mid $ 5,216
Burlington high mid $ 5,222
North Dumfries high mid $ 5,223
Ajax mid mid $ 5,224
Niagara Falls mid high $ 5,243
St. Catharines low high $ 5,290
Belleville low high $ 5,308
East Gwillimbury high high $ 5,324
Tillsonburg mid high $ 5,324
Wellesley high high $ 5,326
Hamilton mid high $ 5,345
Bradford West Gwillimbury high high $ 5,393
Brantford low high $ 5,397
Oshawa low high $ 5,441
Pelham mid high $ 5,452
Georgina high high $ 5,518
Markham high high $ 5,691
Waterloo high high $ 5,714
Toronto (North) high high $ 5,761
Whitchurch Stouffville high high $ 5,774
Central Elgin mid high $ 5,901
Thunder Bay low high $ 5,910
Windsor mid high $ 5,923
Timmins low high $ 5,988
Owen Sound high high $ 5,991
Toronto (West) high high $ 6,146
King high high $ 6,388
Ottawa high high $ 6,553
Toronto (South) high high $ 10,598
Average $ 5,038
Median $ 4,998
Min $ 3,703
Max $ 10,598
• The average current value assessment for a senior executive home in the survey is $390,000
• There is significant range in average housing value across the survey ($190,000 to $1.242 million)

Residential Comparisons - Senior Executive —by Population Group
Average Within
Senior Executive Executive Relative Tax 2007 Property Population
Home Property Taxes - Municipality Burden Taxes Range
Municipalities with Wasaga Beach low $ 3,703
populations less than Woolwich low $ 4,124
20,000 Parry Sound low $ 4,185
Cobourg low $ 4,259
Middlesex Centre low $ 4,328
Huntsville low $ 4,454
Gravenhurst low $ 4,458
Thorold mid $ 4,935
Niagara-on-the-Lake mid $ 4,960
Bracebridge mid $ 4,977
Wilmot mid $ 5,055
North Dumfries mid $ 5,223
Tillsonburg high $ 5,324
Wellesley high $ 5,326
Pelham high $ 5,452
Central Elgin high $ 5,901
King high $ 6,388 $ 4,885
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
each
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206
Average Within
Senior Executive Executive Relative Tax 2007 Property Population
Home Property Municipality Burden Taxes Range
Taxes - Stratford low $ 4,126
Municipalities with Amherstburg low $ 4,168
populations Aurora mid $ 4,685
between Woodstock mid $ 4,787
20,000 –49,999 Orangeville mid $ 4,824
Brockville mid $ 4,937
Grimsby mid $ 5,045
Leamington mid $ 5,110
Cornwall mid $ 5,216
Belleville high $ 5,308
East Gwillimbury high $ 5,324
Bradford West Gwillimbury high $ 5,393
Georgina high $ 5,518
Whitchurch Stouffville high $ 5,774
Timmins high $ 5,988
Owen Sound high $ 5,991 $ 5,137
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
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207
Average Within
Senior Executive Home Relative Tax 2007 Property
Executive Population
Property Taxes - Municipality Burden Taxes Range
Municipalities with Milton low $ 3,832
populations between Caledon low $ 3,834
50,000—99,999 Kawartha Lakes low $ 3,930
Sault Ste. Marie low $ 4,077
Norfolk low $ 4,138
North Bay low $ 4,305
Clarington low $ 4,388
Sarnia low $ 4,535
Newmarket mid $ 4,662
Peterborough mid $ 4,739
Halton Hills mid $ 4,963
Pickering mid $ 5,014
Welland mid $ 5,154
Ajax mid $ 5,224
Niagara Falls high $ 5,243
Brantford high $ 5,397
Waterloo high $ 5,714 $ 4,656
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
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Average Within
Executive Relative Tax 2007 Property Population
Senior Executive Home Property Taxes Municipality Burden Taxes Range
- Municipalities with populations Toronto (East) low $ 3,795
Chatham-Kent low $ 4,236
greater 100,000 + Brampton low $ 4,311
Kitchener low $ 4,502
Barrie low $ 4,606
Cambridge low $ 4,619
Mississauga mid $ 4,685
Guelph mid $ 4,742
Richmond Hill mid $ 4,813
Kingston mid $ 4,856
Sudbury mid $ 4,982
Whitby mid $ 5,024
Oakville mid $ 5,100
London mid $ 5,176
Vaughan mid $ 5,189
Burlington mid $ 5,222
St. Catharines high $ 5,290
Hamilton high $ 5,345
Oshawa high $ 5,441
Markham high $ 5,691
Toronto (North) high $ 5,761
Thunder Bay high $ 5,910
Windsor high $ 5,923
Toronto (West) high $ 6,146
Ottawa high $ 6,553
Toronto (South) high $ 10,598 $ 5,328
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$0
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Residential Comparisons - Senior Executive — by Location
Residential - Senior Relative Tax Total Property Average Within

Executive Location Burden Taxes 2007 Population
Municipality Range
Wasaga Beach Simcoe/Musk./Duff. low $ 3,703
Parry Sound Simcoe/Musk./Duff. low $ 4,185
Huntsville Simcoe/Musk./Duff. low $ 4,454
Gravenhurst Simcoe/Musk./Duff. low $ 4,458
Barrie Simcoe/Musk./Duff. low $ 4,606
Orangeville Simcoe/Musk./Duff. mid $ 4,824
Bracebridge Simcoe/Musk./Duff. mid $ 4,977
Bradford West Gwillimbury Simcoe/Musk./Duff. high $ 5,393 $ 4,575

Municipality Range
Kawartha Lakes Eastern low $ 3,930
Cobourg Eastern low $ 4,259
Peterborough Eastern mid $ 4,739
Kingston Eastern mid $ 4,856
Brockville Eastern mid $ 4,937
Cornwall Eastern mid $ 5,216
Belleville Eastern high $ 5,308
Ottawa Eastern high $ 6,553 $ 4,975

Municipality Range
Woolwich Southwest low $ 4,124
Stratford Southwest low $ 4,126
Norfolk Southwest low $ 4,138
Amherstburg Southwest low $ 4,168
Chatham-Kent Southwest low $ 4,236
Middlesex Centre Southwest low $ 4,328
Kitchener Southwest low $ 4,502
Sarnia Southwest low $ 4,535
Cambridge Southwest low $ 4,619
Guelph Southwest mid $ 4,742
Woodstock Southwest mid $ 4,787
Wilmot Southwest mid $ 5,055
Leamington Southwest mid $ 5,110
London Southwest mid $ 5,176
North Dumfries Southwest mid $ 5,223
Tillsonburg Southwest high $ 5,324
Wellesley Southwest high $ 5,326
Brantford Southwest high $ 5,397
Waterloo Southwest high $ 5,714
Central Elgin Southwest high $ 5,901
Windsor Southwest high $ 5,923
Owen Sound Southwest high $ 5,991 $ 4,929

Residential Comparisons - Senior Executive —by Location (cont’d)

Municipality Range
Sault Ste. Marie North low $ 4,077
North Bay North low $ 4,305
Sudbury North mid $ 4,982
Thunder Bay North high $ 5,910
Timmins North high $ 5,988 $ 5,052

Municipality Range
Fort Erie Niagara/Hamilton N/A
Thorold Niagara/Hamilton mid $ 4,935
Niagara-on-the-Lake Niagara/Hamilton mid $ 4,960
Grimsby Niagara/Hamilton mid $ 5,045
Welland Niagara/Hamilton mid $ 5,154
Niagara Falls Niagara/Hamilton mid $ 5,243
St. Catharines Niagara/Hamilton high $ 5,290
Hamilton Niagara/Hamilton high $ 5,345
Pelham Niagara/Hamilton high $ 5,452 $ 5,178

Municipality Range
Toronto (East) GTA low $ 3,795
Milton GTA low $ 3,832
Caledon GTA low $ 3,834
Brampton GTA low $ 4,311
Clarington GTA low $ 4,388
Newmarket GTA mid $ 4,662
Aurora GTA mid $ 4,685
Mississauga GTA mid $ 4,685
Richmond Hill GTA mid $ 4,813
Halton Hills GTA mid $ 4,963
Pickering GTA mid $ 5,014
Whitby GTA mid $ 5,024
Oakville GTA mid $ 5,100
Vaughan GTA mid $ 5,189
Burlington GTA mid $ 5,222
Ajax GTA mid $ 5,224
East Gwillimbury GTA high $ 5,324
Oshawa GTA high $ 5,441
Georgina GTA high $ 5,518
Markham GTA high $ 5,691
Toronto (North) GTA high $ 5,761
Whitchurch Stouffville GTA high $ 5,774
Toronto (West) GTA high $ 6,146
King GTA high $ 6,388
Toronto (South) GTA high $ 10,598 $ 5,255

Residential Comparisons - Summary
The following table summarizes the ranking of each municipality in the survey for the residential
property classes. In an effort to focus on the trends, rather than the absolutes, the summary
provides relative rankings as low, low-mid, mid, mid-high or high.
Bungalow Executive
Municipality Location Summary Summary Blended
Kawartha Lakes Eastern low low low
Cobourg Eastern mid low low-mid
Cornwall Eastern low mid low-mid
Brockville Eastern mid mid mid
Kingston Eastern mid mid mid
Peterborough Eastern mid mid mid
Belleville Eastern mid high mid-high
Ottawa Eastern high high high
Milton GTA low low low

Toronto (East) GTA low low low
Caledon GTA mid low low-mid
Clarington GTA mid low low-mid
Newmarket GTA mid low low-mid
Brampton GTA high low mid
Burlington GTA mid mid mid
Halton Hills GTA mid mid mid
Aurora GTA high mid mid-high
East Gwillimbury GTA mid high mid-high
Georgina GTA mid high mid-high
Mississauga GTA high mid mid-high
Oakville GTA high mid mid-high
Pickering GTA high mid mid-high
Richmond Hill GTA high mid mid-high
Vaughan GTA high mid mid-high
Whitby GTA high mid mid-high
Ajax GTA high mid mid-high
King GTA high high high
Markham GTA high high high
Oshawa GTA high high high
Toronto (North) GTA high high high
Toronto (South) GTA high high high
Toronto (West) GTA high high high
Whitchurch Stouffville GTA high high high
Fort Erie Niagara/Hamilton low low

Thorold Niagara/Hamilton low mid low-mid
Port Colborne Niagara/Hamilton mid mid
Wainfleet Niagara/Hamilton mid mid
West Lincoln Niagara/Hamilton mid mid
Niagara Falls Niagara/Hamilton mid high mid-high
Niagara-on-the-Lake Niagara/Hamilton high mid mid-high
Grimsby Niagara/Hamilton high mid mid-high
Pelham Niagara/Hamilton mid high mid-high
Welland Niagara/Hamilton high mid mid-high
Hamilton Niagara/Hamilton high high high
Lincoln Niagara/Hamilton high high
St. Catharines Niagara/Hamilton high high high

Residential Comparisons - Summary (cont’d)
Bungalow Executive
Municipality Location Summary Summary Blended
Sault Ste. Marie North low low low
North Bay North mid low low-mid
Sudbury North low mid low-mid
Timmins North low high mid
Thunder Bay North mid high mid-high
Gravenhurst Simcoe/Musk./Duff. low low low

Huntsville Simcoe/Musk./Duff. low low low
Parry Sound Simcoe/Musk./Duff. low low low
Wasaga Beach Simcoe/Musk./Duff. low low low
Barrie Simcoe/Musk./Duff. mid low low-mid
Bracebridge Simcoe/Musk./Duff. low mid low-mid
Bradford West Gwillimbury Simcoe/Musk./Duff. mid high mid-high
Orangeville Simcoe/Musk./Duff. high mid mid-high
Amherstburg Southwest low low low

Middlesex Centre Southwest low low low
Norfolk Southwest low low low
St. Thomas Southwest low low
Stratford Southwest low low low
Woolwich Southwest low low low
Cambridge Southwest mid low low-mid
Chatham-Kent Southwest mid low low-mid
Guelph Southwest low mid low-mid
Kitchener Southwest mid low low-mid
Leamington Southwest low mid low-mid
North Dumfries Southwest low mid low-mid
Sarnia Southwest mid low low-mid
Wilmot Southwest low mid low-mid
Central Elgin Southwest low high mid
London Southwest mid mid mid
Tillsonburg Southwest low high mid
Wellesley Southwest low high mid
Woodstock Southwest mid mid mid
Owen Sound Southwest mid high mid-high
Brantford Southwest high high high
Waterloo Southwest high high high
Windsor Southwest high high high

Residential Comparisons - Summary
low low-mid mid mid-high high

Amherstburg Barrie Brampton Ajax Brantford
Fort Erie Bracebridge Brockville Aurora Hamilton
Gravenhurst Caledon Burlington Belleville King
Huntsville Cambridge Central Elgin Bradford West Gwillimbury Lincoln
Kawartha Lakes Chatham-Kent Halton Hills East Gwillimbury Markham
Middlesex Centre Clarington Kingston Georgina Oshawa
Milton Cobourg London Grimsby Ottawa
Norfolk Cornwall Peterborough Mississauga St. Catharines
Parry Sound Guelph Port Colborne Niagara Falls Toronto (North)
Sault Ste. Marie Kitchener Tillsonburg Niagara-on-the-Lake Toronto (South)
St. Thomas Leamington Timmins Oakville Toronto (West)
Stratford Newmarket Wainfleet Orangeville Waterloo
Toronto (East) North Bay Wellesley Owen Sound Whitchurch Stouffville
Wasaga Beach North Dumfries West Lincoln Pelham Windsor
Woolwich Sarnia Woodstock Pickering
Sudbury Richmond Hill
Thorold Thunder Bay
Wilmot Vaughan
Welland
Whitby

Multi-Residential Comparisons - Walk-up Apartment

(taxes calculated on a per unit basis)
• Tax ratios are a reasonably good predictor of a municipality’s relative tax position
• Toronto, Hamilton, Guelph, Dufferin (Orangeville), Thunder Bay, Windsor, Woodstock,

Owen Sound, Tillsonburg and the City of Kingston have some of the higher tax ratios
resulting in higher relative tax burdens
• With low Multi-Residential tax ratios, Barrie, Sault Ste. Marie and York and Muskoka
municipalities tended to have lower relative tax burdens in the Multi-Residential Class
• The average CVA per suite was $52,000, with a range from $26,000 to $85,000


(taxes calculated on a per unit basis) - sorted from lowest to highest
Multi-Residential - Apartment
Walk-up CVA Relative 2007 Property
Municipality Ranking Tax Burden Taxes/Unit
East Gwillimbury mid low $ 634
Vaughan high low $ 713
Norfolk low low $ 743
Parry Sound mid low $ 743
Wasaga Beach mid low $ 749
Huntsville high low $ 765
Newmarket high low $ 768
Sault Ste. Marie low low $ 776
Aurora high low $ 800
Amherstburg low low $ 881
Caledon high low $ 917
Timmins low low $ 937
Wainfleet low low $ 977
Bracebridge high low $ 978
Brockville low low $ 997
Georgina high low $ 1,009
Sudbury low low $ 1,025
Woolwich mid low $ 1,060
Chatham-Kent low low $ 1,114
Fort Erie low low $ 1,115
Lincoln low low $ 1,119
Niagara Falls low low $ 1,129
Wilmot mid low $ 1,155
Mississauga high low $ 1,161
Thorold mid mid $ 1,207
West Lincoln mid mid $ 1,234
Bradford West Gwillimbury high mid $ 1,235
North Dumfries low mid $ 1,249
Sarnia low mid $ 1,276
Milton high mid $ 1,285
Thunder Bay low mid $ 1,315
Cambridge mid mid $ 1,318
Wellesley mid mid $ 1,324
London mid mid $ 1,338
Grimsby mid mid $ 1,354
Ottawa high mid $ 1,365
Kawartha Lakes mid mid $ 1,391
Brantford mid mid $ 1,398


(taxes calculated on a per unit basis) - sorted from lowest to highest cont’d
Walk-up CVA Relative 2007 Property
Municipality Ranking Tax Burden Taxes/Unit
Port Colborne low mid $ 1,404
Stratford mid mid $ 1,405
St. Thomas low mid $ 1,420
Clarington mid mid $ 1,426
St. Catharines mid mid $ 1,442
Pelham mid mid $ 1,454
Pickering high mid $ 1,460
North Bay low mid $ 1,465
Owen Sound low mid $ 1,468
Hamilton low high $ 1,472
Ajax high high $ 1,491
Tillsonburg low high $ 1,493
Kitchener mid high $ 1,505
Burlington high high $ 1,513
Welland mid high $ 1,524
Cobourg mid high $ 1,562
Windsor low high $ 1,567
Whitby high high $ 1,576
Brampton high high $ 1,580
Woodstock low high $ 1,594
Oakville high high $ 1,663
Cornwall low high $ 1,684
Guelph mid high $ 1,710
Oshawa high high $ 1,785
Toronto (East) high high $ 1,800
Kingston mid high $ 1,818
Orangeville mid high $ 1,829
Average $ 1,312
Median $ 1,364
Min $ 634
Max $ 2,088

Trends and Observations - Multi-Residential Walk-Ups

(taxes calculated on a per unit basis) - sorted by Population Group
Multi-Residential - Apartment 2007 Average by

Walk-up Property Relative Population
Multi-Residential Municipality Taxes/Unit Tax Burden Range
Walk-up Property Parry Sound $ 743 low
Taxes - Wasaga Beach $ 749 low
Municipalities with Huntsville $ 765 low
populations less Wainfleet $ 977 low
than 20,000 Bracebridge $ 978 low
Woolwich $ 1,060 low
Wilmot $ 1,155 low
Thorold $ 1,207 mid
West Lincoln $ 1,234 mid
North Dumfries $ 1,249 mid
Wellesley $ 1,324 mid
Port Colborne $ 1,404 mid
Pelham $ 1,454 mid
Tillsonburg $ 1,493 high
Cobourg $ 1,562 high $ 1,157
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
$0
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Trends and Observations - Multi-Residential Walk-Ups


Walk-up Property Relative Population
Municipality Taxes/Unit Tax Burden Range
Multi-Residential East Gwillimbury $ 634 low
Walk-up Property Aurora $ 800 low
Taxes - Municipalities Amherstburg $ 881 low
with populations Timmins $ 937 low
between 20,000— Brockville $ 997 low
49,999 Georgina $ 1,009 low
Fort Erie $ 1,115 low
Lincoln $ 1,119 low
Bradford West Gwillimbury $ 1,235 mid
Grimsby $ 1,354 mid
Stratford $ 1,405 mid
St. Thomas $ 1,420 mid
Owen Sound $ 1,468 mid
Woodstock $ 1,594 high
Belleville $ 1,650 high
Cornwall $ 1,684 high
Orangeville $ 1,829 high $ 1,243
$2,000
$1,800
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
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Multi-Residential Comparisons - Walk-Up


Multi-Residential Walk-up Walk-up Property Relative Population
Property Taxes - Municipality Taxes/Unit Tax Burden Range
Municipalities with Norfolk $ 743 low
populations between Newmarket $ 768 low
50,000—99,999 Sault Ste. Marie $ 776 low
Caledon $ 917 low
Niagara Falls $ 1,129 low
Sarnia $ 1,276 mid
Milton $ 1,285 mid
Peterborough $ 1,364 mid
Kawartha Lakes $ 1,391 mid
Brantford $ 1,398 mid
Clarington $ 1,426 mid
Halton Hills $ 1,440 mid
Pickering $ 1,460 mid
North Bay $ 1,465 mid
Ajax $ 1,491 high
Welland $ 1,524 high
Waterloo $ 1,651 high $ 1,265
$1,800
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
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Walk-up 2007 Relative Average by
Property Tax Burden Population
Multi-Residential Walk-up Property Municipality Taxes/Unit Range
Taxes - Municipalities with Vaughan $ 713 low
populations 100,000 + Sudbury $ 1,025 low
Chatham-Kent $ 1,114 low
Mississauga $ 1,161 low
Thunder Bay $ 1,315 mid
Cambridge $ 1,318 mid
London $ 1,338 mid
Ottawa $ 1,365 mid
St. Catharines $ 1,442 mid
Hamilton $ 1,472 high
Kitchener $ 1,505 high
Burlington $ 1,513 high
Windsor $ 1,567 high
Whitby $ 1,576 high
Brampton $ 1,580 high
Oakville $ 1,663 high
Guelph $ 1,710 high
Toronto (West) $ 1,730 high
Oshawa $ 1,785 high
Toronto (East) $ 1,800 high
Kingston $ 1,818 high
Toronto (North) $ 1,881 high
Toronto (South) $ 2,088 high $ 1,499
$2,500
$2,000
$1,500
$1,000
$500
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(taxes calculated on a per unit basis) - sorted by Location
Multi-Residential 2007
Apartment Walk-up Property Relative Tax Average by
Municipality Location Taxes/Unit Burden Location
Parry Sound Simcoe/Musk./Duff. $ 743 low
Wasaga Beach Simcoe/Musk./Duff. $ 749 low
Huntsville Simcoe/Musk./Duff. $ 765 low
Bracebridge Simcoe/Musk./Duff. $ 978 low
Bradford West Gwillimbury Simcoe/Musk./Duff. $ 1,235 mid
Orangeville Simcoe/Musk./Duff. $ 1,829 high $ 1,050
Sault Ste. Marie North $ 776 low
Timmins North $ 937 low
Thunder Bay North $ 1,315 mid
North Bay North $ 1,465 mid $ 1,104
Wainfleet Niagara/Hamilton $ 977 low
Fort Erie Niagara/Hamilton $ 1,115 low
Lincoln Niagara/Hamilton $ 1,119 low
Niagara Falls Niagara/Hamilton $ 1,129 low
Thorold Niagara/Hamilton $ 1,207 mid
West Lincoln Niagara/Hamilton $ 1,234 mid
Grimsby Niagara/Hamilton $ 1,354 mid
Port Colborne Niagara/Hamilton $ 1,404 mid
St. Catharines Niagara/Hamilton $ 1,442 mid
Hamilton Niagara/Hamilton $ 1,472 high
Welland Niagara/Hamilton $ 1,524 high $ 1,286

Norfolk Southwest $ 743 low
Amherstburg Southwest $ 881 low
Woolwich Southwest $ 1,060 low
Chatham-Kent Southwest $ 1,114 low
Wilmot Southwest $ 1,155 low
North Dumfries Southwest $ 1,249 mid
Sarnia Southwest $ 1,276 mid
Wellesley Southwest $ 1,324 mid
London Southwest $ 1,338 mid
Brantford Southwest $ 1,398 mid
Stratford Southwest $ 1,405 mid
St. Thomas Southwest $ 1,420 mid
Owen Sound Southwest $ 1,468 mid
Tillsonburg Southwest $ 1,493 high
Kitchener Southwest $ 1,505 high
Windsor Southwest $ 1,567 high
Woodstock Southwest $ 1,594 high
Waterloo Southwest $ 1,651 high
Guelph Southwest $ 1,710 high $ 1,333
East Gwillimbury GTA $ 634 low
Vaughan GTA $ 713 low
Newmarket GTA $ 768 low
Aurora GTA $ 800 low
Caledon GTA $ 917 low
Georgina GTA $ 1,009 low
Mississauga GTA $ 1,161 low
Milton GTA $ 1,285 mid
Halton Hills GTA $ 1,440 mid
Pickering GTA $ 1,460 mid
Ajax GTA $ 1,491 high
Whitby GTA $ 1,576 high
Brampton GTA $ 1,580 high
Toronto (West) GTA $ 1,730 high
Oshawa GTA $ 1,785 high
Toronto (East) GTA $ 1,800 high
Toronto (North) GTA $ 1,881 high
Toronto (South) GTA $ 2,088 high $ 1,368


(taxes calculated on a per unit basis) - sorted by Location (cont’d)
Brockville Eastern $ 997 low
Peterborough Eastern $ 1,364 mid
Ottawa Eastern $ 1,365 mid
Kawartha Lakes Eastern $ 1,391 mid
Cobourg Eastern $ 1,562 high
Belleville Eastern $ 1,650 high
Cornwall Eastern $ 1,684 high
Kingston Eastern $ 1,818 high $ 1,479

Multi-Residential Comparisons - Mid/High-Rise Apartment
Multi-Residential Apartment CVA Relative Tax 2007 Property

High-rise Municipality Ranking Burden Taxes per unit
Parry Sound low low $ 601 • 13 of the 79 municipalities
East Gwillimbury mid low $ 702 were not represented due to
insufficient comparable
King high low $ 825
properties
Whitchurch-Stouffville high low $ 876
Newmarket high low $ 885 • The CVA per unit varied
Markham high low $ 898 across the survey, with a
Vaughan high low $ 911 range of $33,000 to
Georgina mid low $ 912 $103,000 per multi-
low low residential unit, with an
Norfolk $ 947
average of $60,000
Lincoln low low $ 979
Aurora high low $ 988
Sault Ste. Marie low low $ 997
Pelham low low $ 1,007
Richmond Hill high low $ 1,058
Grimsby low low $ 1,090
Brockville low low $ 1,109
Thorold low low $ 1,185
Timmins low low $ 1,189
Leamington low low $ 1,190
Barrie high low $ 1,225
Sudbury low low $ 1,246
Bradford West Gwillimbury high low $ 1,252
Ottawa mid low $ 1,357
Milton high mid $ 1,367
London low mid $ 1,405
Mississauga high mid $ 1,425
Stratford mid mid $ 1,427
Amherstburg mid mid $ 1,446
Brampton high mid $ 1,450
Niagara Falls mid mid $ 1,507
Fort Erie mid mid $ 1,510
St. Catharines mid mid $ 1,516
Owen Sound low mid $ 1,519
Cambridge mid mid $ 1,527
Brantford mid mid $ 1,529
North Bay low mid $ 1,568

Multi-Residential Comparisons - Mid/High-Rise Apartment (cont’d)
Multi-Residential Apartment CVA Relative Tax 2007 Property

High-rise Municipality Ranking Burden Taxes per unit
Whitby mid mid $ 1,602
Chatham-Kent low mid $ 1,603
Kawartha Lakes mid mid $ 1,627
Clarington mid mid $ 1,658
Windsor low mid $ 1,682
Burlington high mid $ 1,692
Welland mid mid $ 1,697
Tillsonburg low mid $ 1,702
Kingston low high $ 1,734
Sarnia mid high $ 1,739
Hamilton low high $ 1,747
Ajax high high $ 1,753
Toronto (East) high high $ 1,764
Oakville high high $ 1,770
Cobourg mid high $ 1,785
Oshawa mid high $ 1,798
Kitchener mid high $ 1,802
Thunder Bay low high $ 1,809
Woodstock low high $ 1,818
Guelph mid high $ 1,848
Port Colborne mid high $ 1,881
Cornwall low high $ 1,892
St. Thomas mid high $ 1,994
Orangeville mid high $ 2,043
Pickering high high $ 2,089
Average $ 1,469
Median $ 1,523
Min $ 601
Max $ 2,115

Trends and Observations - Mid/High-Rise Apartment

2007
Mid/High-rise Property Average by
Property Taxes - Multi-Residential Apartment Relative Tax Taxes Per Population
Municipalities with High-rise Municipality Burden Unit Range
populations less Parry Sound low $ 601
than 20,000 King low $ 825
Pelham low $ 1,007
Thorold low $ 1,185
Tillsonburg mid $ 1,702
Cobourg high $ 1,785
Port Colborne high $ 1,881 $ 1,284
$2,000
$1,800
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
$0
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2007
Property Average by
Multi-Residential Apartment Relative Tax Taxes Per Population
High-rise Municipality Burden Unit Range
Mid/High-Rise East Gwillimbury low $ 702
Property Taxes - Whitchurch-Stouffville low $ 876
Municipalities with Georgina low $ 912
populations between Lincoln low $ 979
Aurora low $ 988
20,000-49,999 low
Grimsby $ 1,090
Brockville low $ 1,109
Timmins low $ 1,189
Leamington low $ 1,190
Bradford West Gwillimbury low $ 1,252
Stratford mid $ 1,427
Amherstburg mid $ 1,446
Fort Erie mid $ 1,510
Owen Sound mid $ 1,519
Belleville high $ 1,784
Woodstock high $ 1,818
Cornwall high $ 1,892
St. Thomas high $ 1,994
Orangeville high $ 2,043 $ 1,354
$2,500
$2,000
$1,500
$1,000
$500
$0
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2007
Property Average by
Multi-Residential Apartment Relative Tax Taxes Per Population
High-rise Municipality Burden Unit Range
Mid/High-Rise Newmarket low $ 885
Property Taxes - Norfolk low $ 947
Municipalities with Sault Ste. Marie low $ 997
populations between Milton mid $ 1,367
50,000-99,999 Halton Hills mid $ 1,385
Niagara Falls mid $ 1,507
Brantford mid $ 1,529
North Bay mid $ 1,568
Kawartha Lakes mid $ 1,627
Clarington mid $ 1,658
Welland mid $ 1,697
Peterborough mid $ 1,705
Sarnia high $ 1,739
Ajax high $ 1,753
Waterloo high $ 1,863
Pickering high $ 2,089 $ 1,520
$2,500
$2,000
$1,500
$1,000
$500
$0
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2007
Multi-Residential Property Average by
Apartment High- Relative Tax Taxes Per Population
rise Municipality Burden Unit Range
Markham low $ 898
Vaughan low $ 911
Mid/High-Rise Property Taxes - Richmond Hill low $ 1,058
Municipalities with populations Barrie low $ 1,225
Sudbury low $ 1,246
100,000+ low
Ottawa $ 1,357
(Taxes per Unit) London mid $ 1,405
Mississauga mid $ 1,425
Brampton mid $ 1,450
St. Catharines mid $ 1,516
Cambridge mid $ 1,527
Whitby mid $ 1,602
Chatham-Kent mid $ 1,603
Windsor mid $ 1,682
Burlington mid $ 1,692
Kingston high $ 1,734
Hamilton high $ 1,747
Toronto (East) high $ 1,764
Oakville high $ 1,770
Oshawa high $ 1,798
Kitchener high $ 1,802
Thunder Bay high $ 1,809
Guelph high $ 1,848
Toronto (West) high $ 1,882
Toronto (North) high $ 2,002
Toronto (South) high $ 2,115 $ 1,572
$2,500
$2,000
$1,500
$1,000
$500
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(taxes calculated on a per unit basis) - sorted by Location
2007
Property
Multi-Residential Apartment Relative Tax Taxes Per Average by
High-rise Municipality Location Burden Unit Location
Parry Sound Simcoe/Musk./Duff. low $ 601
Barrie Simcoe/Musk./Duff. low $ 1,225
Bradford West Gwillimbury Simcoe/Musk./Duff. low $ 1,252
Orangeville Simcoe/Musk./Duff. high $ 2,043 $ 1,280
2007
Property
Sault Ste. Marie North low $ 997
Timmins North low $ 1,189
Sudbury North low $ 1,246
North Bay North mid $ 1,568
Thunder Bay North high $ 1,809 $ 1,362
231

2007
Property
East Gwillimbury GTA low $ 702
King GTA low $ 825
Whitchurch-Stouffville GTA low $ 876
Newmarket GTA low $ 885
Markham GTA low $ 898
Vaughan GTA low $ 911
Georgina GTA low $ 912
Aurora GTA low $ 988
Richmond Hill GTA low $ 1,058
Milton GTA mid $ 1,367
Halton Hills GTA mid $ 1,385
Mississauga GTA mid $ 1,425
Brampton GTA mid $ 1,450
Whitby GTA mid $ 1,602
Clarington GTA mid $ 1,658
Burlington GTA mid $ 1,692
Ajax GTA high $ 1,753
Toronto (East) GTA high $ 1,764
Oakville GTA high $ 1,770
Oshawa GTA high $ 1,798
Toronto (West) GTA high $ 1,882
Toronto (North) GTA high $ 2,002
Pickering GTA high $ 2,089
Toronto (South) GTA high $ 2,115 $ 1,409
2007
Property
Lincoln Niagara/Hamilton low $ 979
Pelham Niagara/Hamilton low $ 1,007
Grimsby Niagara/Hamilton low $ 1,090
Thorold Niagara/Hamilton low $ 1,185
Niagara Falls Niagara/Hamilton mid $ 1,507
Fort Erie Niagara/Hamilton mid $ 1,510
St. Catharines Niagara/Hamilton mid $ 1,516
Welland Niagara/Hamilton mid $ 1,697
Hamilton Niagara/Hamilton high $ 1,747
Port Colborne Niagara/Hamilton high $ 1,881 $ 1,412
232

2007
Property
Norfolk Southwest low $ 947
Leamington Southwest low $ 1,190
London Southwest mid $ 1,405
Stratford Southwest mid $ 1,427
Amherstburg Southwest mid $ 1,446
Owen Sound Southwest mid $ 1,519
Cambridge Southwest mid $ 1,527
Brantford Southwest mid $ 1,529
Chatham-Kent Southwest mid $ 1,603
Windsor Southwest mid $ 1,682
Tillsonburg Southwest mid $ 1,702
Sarnia Southwest high $ 1,739
Kitchener Southwest high $ 1,802
Woodstock Southwest high $ 1,818
Guelph Southwest high $ 1,848
Waterloo Southwest high $ 1,863
St. Thomas Southwest high $ 1,994 $ 1,591
2007
Property
Brockville Eastern low $ 1,109
Ottawa Eastern low $ 1,357
Kawartha Lakes Eastern mid $ 1,627
Peterborough Eastern mid $ 1,705
Kingston Eastern high $ 1,734
Belleville Eastern high $ 1,784
Cobourg Eastern high $ 1,785
Cornwall Eastern high $ 1,892 $ 1,624
233
Multi-Residential Comparisons - Summary
The following chart summarizes the municipality’s ranking in the two Multi-Residential classes
by location. As shown in the table, there is a close relationship between the two multi-
residential types of property classes
Relative Tax Relative Tax Relative Tax
Burden Burden Burden Ranking
Ranking Ranking Blended
Municipality Location Walk-Up Mid/High Apartment
Brockville Eastern low low low
Ottawa Eastern mid low low-mid
Kawartha Lakes Eastern mid mid mid
Peterborough Eastern mid mid mid
Belleville Eastern high high high
Cobourg Eastern high high high
Cornwall Eastern high high high
Kingston Eastern high high high
Aurora GTA low low low

Caledon GTA low low
East Gwillimbury GTA low low low
Georgina GTA low low low
King GTA low low
Markham GTA low low
Newmarket GTA low low low
Richmond Hill GTA low low
Vaughan GTA low low low
Whitchurch-Stouffville GTA low low
Mississauga GTA low mid low-mid
Clarington GTA mid mid mid
Halton Hills GTA mid mid mid
Milton GTA mid mid mid
Brampton GTA high mid mid-high
Burlington GTA high mid mid-high
Pickering GTA mid high mid-high
Whitby GTA high mid mid-high
Ajax GTA high high high
Oakville GTA high high high
Oshawa GTA high high high
Toronto (East) GTA high high high
Toronto (North) GTA high high high
Toronto (South) GTA high high high
Toronto (West) GTA high high high
Lincoln Niagara/Hamilton low low low

Wainfleet Niagara/Hamilton low low
Fort Erie Niagara/Hamilton low mid low-mid
Grimsby Niagara/Hamilton mid low low-mid
Niagara Falls Niagara/Hamilton low mid low-mid
Niagara-on-the-Lake Niagara/Hamilton low-mid
Pelham Niagara/Hamilton mid low low-mid
Thorold Niagara/Hamilton mid low low-mid
St. Catharines Niagara/Hamilton mid mid mid
West Lincoln Niagara/Hamilton mid mid
Port Colborne Niagara/Hamilton mid high mid-high
Welland Niagara/Hamilton high mid mid-high
Hamilton Niagara/Hamilton high high high

Multi-Residential Comparisons - Summary (cont’d)
Relative Tax Relative Tax Relative Tax

Burden Burden Burden Ranking
Ranking Ranking Blended
Municipality Location Walk-Up Mid/High Apartment
Sault Ste. Marie North low low low
Sudbury North low low low
Timmins North low low low
North Bay North mid mid mid
Thunder Bay North mid high mid-high
Barrie Simcoe/Musk./Duff. low low

Bracebridge Simcoe/Musk./Duff. low low
Huntsville Simcoe/Musk./Duff. low low
Wasaga Beach Simcoe/Musk./Duff. low low
Bradford West Gwillimbury Simcoe/Musk./Duff. mid low low-mid
Orangeville Simcoe/Musk./Duff. high high high
Leamington Southwest low low

Norfolk Southwest low low low
Wilmot Southwest low low
Woolwich Southwest low low
Amherstburg Southwest low mid low-mid
Chatham-Kent Southwest low mid low-mid
Brantford Southwest mid mid mid
Cambridge Southwest mid mid mid
London Southwest mid mid mid
North Dumfries Southwest mid mid
Owen Sound Southwest mid mid mid
Stratford Southwest mid mid mid
Wellesley Southwest mid mid
Sarnia Southwest mid high mid-high
St. Thomas Southwest mid high mid-high
Tillsonburg Southwest high mid mid-high
Windsor Southwest high mid mid-high
Guelph Southwest high high high
Kitchener Southwest high high high
Waterloo Southwest high high high
Woodstock Southwest high high high

Multi-Residential Comparisons - Summary
• There was a high degree of consistency in terms of the relative tax burdens across the
two multi-residential property types
• Municipalities with higher tax ratios typically also have higher relative tax burdens in the
multi-residential class. The tax ratio is a better predictor in the multi-residential class than
the commercial and industrial classes because of the consistent Province-wide residential
education rate
• All York municipalities, with a Multi-Residential tax ratio equal to the Residential class
have a low relative tax burden
• Toronto, Dufferin, Oxford, Belleville, Northumberland, Guelph, Hamilton, St. Thomas,

Thunder Bay, Windsor, Cornwall, Lambton and Kingston with relatively high Multi-
Residential tax ratios have Mid-high to High tax burden compared to the other
municipalities in the survey

Aurora Amherstburg Brantford Brampton Ajax
Barrie Bradford West Gwillimbury Cambridge Burlington Belleville
Bracebridge Chatham-Kent Clarington Pickering Cobourg
Brockville Fort Erie Halton Hills Port Colborne Cornwall
Caledon Grimsby Kawartha Lakes Sarnia Guelph
Central Elgin Mississauga London St. Thomas Hamilton
East Gwillimbury Niagara Falls Middlesex Centre Thunder Bay Kingston
Georgina Ottawa Milton Tillsonburg Kitchener
Gravenhurst Pelham North Bay Welland Oakville
Huntsville Thorold North Dumfries Whitby Orangeville
King Owen Sound Windsor Oshawa
Leamington Peterborough Toronto (East)
Lincoln St. Catharines Toronto (North)
Markham Stratford Toronto (South)
Newmarket Wellesley Toronto (West)
Norfolk West Lincoln Waterloo
Parry Sound Woodstock
Richmond Hill
Sault Ste. Marie
Sudbury
Timmins
Vaughan
Wainfleet
Wasaga Beach
Whitchurch-Stouffville
Wilmot
Woolwich

Commercial Comparisons - Office Buildings
• 15 of the 79 municipalities were not represented due to insufficient comparable

properties
• The CVA per unit varied across the survey, with a range of $35 to $166 per square foot,
with an average of $82 per square foot
• The taxes on a per square foot basis ranged from $1.47 to $6.72
• The average and median taxes per square foot for office buildings were $2.94 and $2.86
respectively
• The average square footage of the office building class is approximately 53,600 sq. ft.
• On average, education comprises 48% of the total taxes
• The addition of a non uniform education tax rate results in a change in the relative tax
position across the survey
The charts on the next page provide a sorting from lowest to highest in terms of total taxes
for each of the population groupings. The group average and the total survey average are
shown on the graph. Education and municipal taxes are shown in different colours to help
identify the impact of non-controllable education taxes.

Commercial Comparisons - Office Buildings

2007 2007
Municipal Education 2007 Total
Commercial - Office CVA Taxes Per Taxes Per Taxes Per Relative
Municipality Ranking Sq.ft. Sq.ft. Sq.ft Tax Burden
Kawartha Lakes low $ 0.71 $ 0.76 $ 1.47 low
Leamington low $ 0.70 $ 0.77 $ 1.47 low
Milton mid $ 0.61 $ 0.88 $ 1.49 low
Parry Sound low $ 1.03 $ 0.56 $ 1.59 low
Welland low $ 1.02 $ 0.60 $ 1.61 low
Amherstburg mid $ 0.78 $ 1.05 $ 1.82 low
Whitchurch-Stouffville mid $ 0.70 $ 1.13 $ 1.84 low
Sarnia low $ 1.05 $ 0.86 $ 1.91 low
Central Elgin low $ 1.17 $ 0.74 $ 1.92 low
Niagara-on-the-Lake low $ 0.97 $ 0.95 $ 1.92 low
Grimsby low $ 1.12 $ 0.83 $ 1.95 low
Bradford West Gwillimbury mid $ 0.84 $ 1.12 $ 1.96 low
Halton Hills mid $ 0.89 $ 1.10 $ 1.98 low
Norfolk low $ 0.99 $ 1.00 $ 1.99 low
Newmarket mid $ 0.82 $ 1.18 $ 2.00 low
Port Colborne low $ 1.28 $ 0.74 $ 2.02 low
Georgina mid $ 0.96 $ 1.11 $ 2.07 low
Timmins low $ 1.36 $ 0.78 $ 2.14 low
Fort Erie low $ 1.32 $ 0.95 $ 2.27 low
Sault Ste. Marie low $ 1.44 $ 0.93 $ 2.37 low
St. Catharines low $ 1.43 $ 0.95 $ 2.37 low
St. Thomas low $ 1.36 $ 1.03 $ 2.39 low
Hamilton low $ 1.46 $ 0.95 $ 2.41 mid
Waterloo low $ 1.28 $ 1.25 $ 2.53 mid
Caledon high $ 0.91 $ 1.62 $ 2.53 mid
Brockville low $ 1.38 $ 1.19 $ 2.58 mid
London low $ 1.32 $ 1.27 $ 2.59 mid
Brantford low $ 1.49 $ 1.12 $ 2.61 mid
Mississauga high $ 1.06 $ 1.59 $ 2.65 mid
Belleville low $ 1.52 $ 1.15 $ 2.67 mid
Niagara Falls mid $ 1.58 $ 1.12 $ 2.70 mid
Chatham-Kent low $ 1.72 $ 1.07 $ 2.79 mid
Oshawa mid $ 1.64 $ 1.16 $ 2.80 mid
Markham high $ 1.11 $ 1.81 $ 2.92 mid
Peterborough mid $ 1.58 $ 1.35 $ 2.93 mid
Vaughan high $ 1.12 $ 1.84 $ 2.96 mid
North Bay low $ 1.68 $ 1.31 $ 2.99 mid
Thorold mid $ 1.73 $ 1.27 $ 3.00 mid
Guelph mid $ 1.51 $ 1.50 $ 3.01 mid
Barrie high $ 1.51 $ 1.49 $ 3.01 mid
Brampton high $ 1.32 $ 1.69 $ 3.02 mid
Richmond Hill high $ 1.16 $ 1.88 $ 3.04 mid
Aurora high $ 1.28 $ 1.85 $ 3.13 mid
Clarington high $ 1.71 $ 1.52 $ 3.23 mid
Stratford mid $ 1.67 $ 1.61 $ 3.28 mid

Commercial Comparisons - Office Buildings (cont’d)
2007 2007
Commercial - Office CVA Taxes Per Taxes Per Taxes Per Relative
Municipality Ranking Sq.ft. Sq.ft. Sq.ft Tax Burden
Sudbury mid $ 1.98 $ 1.33 $ 3.31 high
Oakville high $ 1.46 $ 1.86 $ 3.32 high
Windsor mid $ 2.04 $ 1.28 $ 3.32 high
Kitchener mid $ 1.71 $ 1.63 $ 3.33 high
Ajax high $ 1.74 $ 1.60 $ 3.34 high
Burlington high $ 1.60 $ 1.78 $ 3.38 high
Whitby high $ 1.80 $ 1.66 $ 3.46 high
Tillsonburg mid $ 1.87 $ 1.60 $ 3.47 high
Kingston mid $ 1.93 $ 1.55 $ 3.48 high
Cambridge mid $ 1.83 $ 1.72 $ 3.55 high
Cobourg high $ 1.87 $ 1.74 $ 3.60 high
Woodstock mid $ 2.14 $ 1.59 $ 3.73 high
Owen Sound mid $ 2.46 $ 1.56 $ 4.01 high
King high $ 1.56 $ 2.48 $ 4.04 high
Pickering high $ 2.12 $ 2.00 $ 4.11 high
Toronto (West) high $ 2.43 $ 2.26 $ 4.69 high
Ottawa high $ 2.64 $ 2.31 $ 4.95 high
Thunder Bay mid $ 2.76 $ 2.25 $ 5.01 high
Cornwall high $ 3.20 $ 2.33 $ 5.53 high
Toronto (East) high $ 2.88 $ 2.69 $ 5.56 high
Toronto (South) high $ 3.48 $ 3.25 $ 6.72 high
Average $ 1.53 $ 1.41 $ 2.94

Median $ 1.46 $ 1.29 $ 2.86
Min $ 0.61 $ 0.56 $ 1.47
Max $ 3.48 $ 3.25 $ 6.72

Commercial Comparisons - Office Buildings —by Population Group
2007 2007
Municipal Education 2007 Total Average per
Office Buildings Commercial - Office Taxes Per Taxes Per Taxes Per Relative Tax Population
Property Taxes - Municipality Sq.ft. Sq.ft. Sq.ft Burden Range
Municipalities with Parry Sound $ 1.03 $ 0.56 $ 1.59 low
Central Elgin $ 1.17 $ 0.74 $ 1.92 low
populations Niagara-on-the-Lake $ 0.97 $ 0.95 $ 1.92 low
less than 20,000 Port Colborne $ 1.28 $ 0.74 $ 2.02 low
Thorold $ 1.73 $ 1.27 $ 3.00 mid
Taxes per Sq. Ft. Tillsonburg $ 1.87 $ 1.60 $ 3.47 high
Cobourg $ 1.87 $ 1.74 $ 3.60 high
King $ 1.56 $ 2.48 $ 4.04 high $ 2.70
$4.50 2007 Municipal Taxes 2007 Education Taxes

$4.00
$3.50
$3.00
$2.50
$2.00
$1.50
$1.00
$0.50
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240
Commercial Comparisons - Office Buildings —by Population Group
2007 2007
Office Buildings Municipal Education 2007 Total Average per
Property Taxes - Commercial - Office Taxes Per Taxes Per Taxes Per Relative Tax Population
Municipality Sq.ft. Sq.ft. Sq.ft Burden Range
Municipalities with Leamington $ 0.70 $ 0.77 $ 1.47 low
populations between Amherstburg $ 0.78 $ 1.05 $ 1.82 low
20,000—49,999 Whitchurch-Stouffville $ 0.70 $ 1.13 $ 1.84 low
Grimsby $ 1.12 $ 0.83 $ 1.95 low
Bradford W. Gwill. $ 0.84 $ 1.12 $ 1.96 low
Taxes per Sq. Ft.
Georgina $ 0.96 $ 1.11 $ 2.07 low
Timmins $ 1.36 $ 0.78 $ 2.14 low
Fort Erie $ 1.32 $ 0.95 $ 2.27 low
St. Thomas $ 1.36 $ 1.03 $ 2.39 low
Brockville $ 1.38 $ 1.19 $ 2.58 mid
Belleville $ 1.52 $ 1.15 $ 2.67 mid
Aurora $ 1.28 $ 1.85 $ 3.13 mid
Stratford $ 1.67 $ 1.61 $ 3.28 mid
Woodstock $ 2.14 $ 1.59 $ 3.73 high
Owen Sound $ 2.46 $ 1.56 $ 4.01 high
Cornwall $ 3.20 $ 2.33 $ 5.53 high $ 2.68
$6.00
2007 Municipal Taxes 2007 Education Taxes
$5.00
$4.00
$3.00
$2.00
$1.00
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Commercial Comparisons - Office Buildings—by Population Group
2007 2007
Kawartha Lakes $ 0.71 $ 0.76 $ 1.47 low
Municipalities with Milton $ 0.61 $ 0.88 $ 1.49 low
populations between Welland $ 1.02 $ 0.60 $ 1.61 low
50,000—99,999 Sarnia $ 1.05 $ 0.86 $ 1.91 low
Halton Hills $ 0.89 $ 1.10 $ 1.98 low
Norfolk $ 0.99 $ 1.00 $ 1.99 low
Taxes per Sq. Ft. Newmarket $ 0.82 $ 1.18 $ 2.00 low
Sault Ste. Marie $ 1.44 $ 0.93 $ 2.37 low
Waterloo $ 1.28 $ 1.25 $ 2.53 mid
Caledon $ 0.91 $ 1.62 $ 2.53 mid
Brantford $ 1.49 $ 1.12 $ 2.61 mid
Niagara Falls $ 1.58 $ 1.12 $ 2.70 mid
Peterborough $ 1.58 $ 1.35 $ 2.93 mid
North Bay $ 1.68 $ 1.31 $ 2.99 mid
Clarington $ 1.71 $ 1.52 $ 3.23 mid
Ajax $ 1.74 $ 1.60 $ 3.34 high
Pickering $ 2.12 $ 2.00 $ 4.11 high $ 2.46
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$4.00
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Commercial Comparisons - Office Buildings — by Population Group
2007 2007
Municipalities with St. Catharines $ 1.43 $ 0.95 $ 2.37 low
Hamilton $ 1.46 $ 0.95 $ 2.41 mid
populations London $ 1.32 $ 1.27 $ 2.59 mid
100,000+ Mississauga $ 1.06 $ 1.59 $ 2.65 mid
Chatham-Kent $ 1.72 $ 1.07 $ 2.79 mid
Oshawa $ 1.64 $ 1.16 $ 2.80 mid
Taxes per Sq. Ft. Markham $ 1.11 $ 1.81 $ 2.92 mid
Vaughan $ 1.12 $ 1.84 $ 2.96 mid
Guelph $ 1.51 $ 1.50 $ 3.01 mid
Barrie $ 1.51 $ 1.49 $ 3.01 mid
Brampton $ 1.32 $ 1.69 $ 3.02 mid
Richmond Hill $ 1.16 $ 1.88 $ 3.04 mid
Sudbury $ 1.98 $ 1.33 $ 3.31 high
Oakville $ 1.46 $ 1.86 $ 3.32 high
Windsor $ 2.04 $ 1.28 $ 3.32 high
Kitchener $ 1.71 $ 1.63 $ 3.33 high
Burlington $ 1.60 $ 1.78 $ 3.38 high
Whitby $ 1.80 $ 1.66 $ 3.46 high
Kingston $ 1.93 $ 1.55 $ 3.48 high
Cambridge $ 1.83 $ 1.72 $ 3.55 high
Toronto (West) $ 2.43 $ 2.26 $ 4.69 high
Ottawa $ 2.64 $ 2.31 $ 4.95 high
Thunder Bay $ 2.76 $ 2.25 $ 5.01 high
Toronto (East) $ 2.88 $ 2.69 $ 5.56 high
Toronto (South) $ 3.48 $ 3.25 $ 6.72 high $ 3.51
$7.00
$6.00
$5.00
$4.00
$3.00
$2.00
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Commercial Comparisons - Office Buildings —by Location
2007 2007
Commercial - Office Taxes Per Taxes Per Taxes Per Relative Location
Municipality Location Sq.ft. Sq.ft. Sq.ft Tax Burden Average
Parry Sound Simcoe/Musk./Duff. $ 1.03 $ 0.56 $ 1.59 low
Bradford West Gwillimbury Simcoe/Musk./Duff. $ 0.84 $ 1.12 $ 1.96 low
Barrie Simcoe/Musk./Duff. $ 1.51 $ 1.49 $ 3.01 mid $ 2.19
2007 2007
Welland Niagara/Hamilton $ 1.02 $ 0.60 $ 1.61 low
Niagara-on-the-Lake Niagara/Hamilton $ 0.97 $ 0.95 $ 1.92 low
Grimsby Niagara/Hamilton $ 1.12 $ 0.83 $ 1.95 low
Port Colborne Niagara/Hamilton $ 1.28 $ 0.74 $ 2.02 low
Fort Erie Niagara/Hamilton $ 1.32 $ 0.95 $ 2.27 low
St. Catharines Niagara/Hamilton $ 1.43 $ 0.95 $ 2.37 low
Hamilton Niagara/Hamilton $ 1.46 $ 0.95 $ 2.41 mid
Niagara Falls Niagara/Hamilton $ 1.58 $ 1.12 $ 2.70 mid
Thorold Niagara/Hamilton $ 1.73 $ 1.27 $ 3.00 mid $ 2.25
2007 2007
Leamington Southwest $ 0.70 $ 0.77 $ 1.47 low
Amherstburg Southwest $ 0.78 $ 1.05 $ 1.82 low
Sarnia Southwest $ 1.05 $ 0.86 $ 1.91 low
Central Elgin Southwest $ 1.17 $ 0.74 $ 1.92 low
Norfolk Southwest $ 0.99 $ 1.00 $ 1.99 low
St. Thomas Southwest $ 1.36 $ 1.03 $ 2.39 low
Waterloo Southwest $ 1.28 $ 1.25 $ 2.53 mid
London Southwest $ 1.32 $ 1.27 $ 2.59 mid
Brantford Southwest $ 1.49 $ 1.12 $ 2.61 mid
Chatham-Kent Southwest $ 1.72 $ 1.07 $ 2.79 mid
Guelph Southwest $ 1.51 $ 1.50 $ 3.01 mid
Stratford Southwest $ 1.67 $ 1.61 $ 3.28 mid
Windsor Southwest $ 2.04 $ 1.28 $ 3.32 high
Kitchener Southwest $ 1.71 $ 1.63 $ 3.33 high
Tillsonburg Southwest $ 1.87 $ 1.60 $ 3.47 high
Cambridge Southwest $ 1.83 $ 1.72 $ 3.55 high
Woodstock Southwest $ 2.14 $ 1.59 $ 3.73 high
Owen Sound Southwest $ 2.46 $ 1.56 $ 4.01 high $ 2.76
244
Commercial Comparisons - Office Buildings —by Location (cont’d)
2007 2007
Timmins North $ 1.36 $ 0.78 $ 2.14 low
Sault Ste. Marie North $ 1.44 $ 0.93 $ 2.37 low
North Bay North $ 1.68 $ 1.31 $ 2.99 mid
Sudbury North $ 1.98 $ 1.33 $ 3.31 high
Thunder Bay North $ 2.76 $ 2.25 $ 5.01 high $ 3.16
2007 2007
Kawartha Lakes Eastern $ 0.71 $ 0.76 $ 1.47 low
Belleville Eastern $ 1.52 $ 1.15 $ 2.67 mid
Brockville Eastern $ 1.38 $ 1.19 $ 2.58 mid
Peterborough Eastern $ 1.58 $ 1.35 $ 2.93 mid
Kingston Eastern $ 1.93 $ 1.55 $ 3.48 high
Cobourg Eastern $ 1.87 $ 1.74 $ 3.60 high
Ottawa Eastern $ 2.64 $ 2.31 $ 4.95 high
Cornwall Eastern $ 3.20 $ 2.33 $ 5.53 high $ 3.40
2007 2007
Milton GTA $ 0.61 $ 0.88 $ 1.49 low
Whitchurch-Stouffville GTA $ 0.70 $ 1.13 $ 1.84 low
Halton Hills GTA $ 0.89 $ 1.10 $ 1.98 low
Newmarket GTA $ 0.82 $ 1.18 $ 2.00 low
Georgina GTA $ 0.96 $ 1.11 $ 2.07 low
Caledon GTA $ 0.91 $ 1.62 $ 2.53 mid
Mississauga GTA $ 1.06 $ 1.59 $ 2.65 mid
Oshawa GTA $ 1.64 $ 1.16 $ 2.80 mid
Markham GTA $ 1.11 $ 1.81 $ 2.92 mid
Vaughan GTA $ 1.12 $ 1.84 $ 2.96 mid
Brampton GTA $ 1.32 $ 1.69 $ 3.02 mid
Richmond Hill GTA $ 1.16 $ 1.88 $ 3.04 mid
Aurora GTA $ 1.28 $ 1.85 $ 3.13 mid
Clarington GTA $ 1.71 $ 1.52 $ 3.23 mid
Oakville GTA $ 1.46 $ 1.86 $ 3.32 high
Ajax GTA $ 1.74 $ 1.60 $ 3.34 high
Burlington GTA $ 1.60 $ 1.78 $ 3.38 high
Whitby GTA $ 1.80 $ 1.66 $ 3.46 high
King GTA $ 1.56 $ 2.48 $ 4.04 high
Pickering GTA $ 2.12 $ 2.00 $ 4.11 high
Toronto (West) GTA $ 2.43 $ 2.26 $ 4.69 high
Toronto (East) GTA $ 2.88 $ 2.69 $ 5.56 high
Toronto (South) GTA $ 3.48 $ 3.25 $ 6.72 high $ 3.23
245
Commercial Comparisons - Neighbourhood Shopping
• Only 1 of the 79 municipalities was not represented in the neighbourhood category
• Neighbourhood Shopping properties was one of the better commercial comparators in terms
of identifying like properties in all but one of the municipalities
• The average square footage of the properties selected was approximately 32,000 square feet
• The average current value assessment across the survey for neighbourhood shopping was
$98 per square foot, ranging from $44 to $179 per square foot
• The average relative tax burden in this class was $3.43 per square foot
The charts on the next page provide a sorting from lowest to highest in terms of total taxes for
each of the population groupings. The group average and the total survey average are shown on
the graph. Education and municipal taxes are shown in different colours on the graphs to help
identify the impact of non-controllable education taxes.

Commercial Comparisons - Neighbourhood Shopping
CVA Per 2007 Municipal 2007 Total

Sq.Ft. Taxes Per 2007 Education Taxes Per Relative Tax
Municipality Ranking Sq.Ft. Taxes Per Sq.Ft. Sq.Ft. Burden
Gravenhurst low $ 0.78 $ 0.56 $ 1.35 low
Parry Sound low $ 1.12 $ 0.61 $ 1.73 low
East Gwillimbury low $ 0.76 $ 1.11 $ 1.86 low
Bracebridge mid $ 1.17 $ 0.77 $ 1.94 low
Middlesex Centre low $ 0.82 $ 1.32 $ 2.14 low
Leamington low $ 1.04 $ 1.14 $ 2.17 low
Stratford low $ 1.11 $ 1.07 $ 2.19 low
Timmins low $ 1.47 $ 0.82 $ 2.28 low
Wasaga Beach mid $ 0.86 $ 1.43 $ 2.29 low
Wellesley low $ 1.12 $ 1.27 $ 2.38 low
Huntsville high $ 1.41 $ 1.01 $ 2.42 low
King mid $ 0.94 $ 1.49 $ 2.42 low
Georgina mid $ 1.18 $ 1.35 $ 2.53 low
Norfolk low $ 1.27 $ 1.29 $ 2.56 low
Thorold low $ 1.48 $ 1.09 $ 2.57 low
West Lincoln low $ 1.49 $ 1.11 $ 2.61 low
North Dumfries low $ 1.13 $ 1.55 $ 2.68 low
Whitchurch-Stouffville high $ 1.04 $ 1.68 $ 2.72 low
Niagara Falls low $ 1.62 $ 1.15 $ 2.77 low
Sudbury low $ 1.69 $ 1.14 $ 2.83 low
Caledon high $ 1.02 $ 1.82 $ 2.84 low
Halton Hills high $ 1.30 $ 1.61 $ 2.90 low
Waterloo low $ 1.47 $ 1.43 $ 2.91 low
Bradford West Gwillimbury high $ 1.26 $ 1.68 $ 2.95 mid
Welland low $ 1.90 $ 1.12 $ 3.01 mid
Kingston low $ 1.69 $ 1.35 $ 3.04 mid
Whitby mid $ 1.58 $ 1.45 $ 3.04 mid
Milton high $ 1.24 $ 1.80 $ 3.05 mid
Oshawa mid $ 1.79 $ 1.27 $ 3.06 mid
Fort Erie low $ 1.81 $ 1.30 $ 3.11 mid
Newmarket high $ 1.29 $ 1.85 $ 3.14 mid
Pelham low $ 1.82 $ 1.34 $ 3.16 mid
North Bay low $ 1.78 $ 1.39 $ 3.17 mid
Ajax mid $ 1.67 $ 1.54 $ 3.21 mid
Belleville low $ 1.86 $ 1.39 $ 3.25 mid
Kitchener low $ 1.67 $ 1.59 $ 3.26 mid
Wilmot mid $ 1.54 $ 1.73 $ 3.28 mid
Grimsby mid $ 1.94 $ 1.34 $ 3.28 mid

Commercial Comparisons - Neighbourhood Shopping (cont’d)
CVA Per 2007 Municipal 2007 Total

Sq.Ft. Taxes Per 2007 Education Taxes Per Relative Tax
Municipality Ranking Sq.Ft. Taxes Per Sq.Ft. Sq.Ft. Burden
Orangeville high $ 1.74 $ 1.54 $ 3.28 mid
Lincoln mid $ 1.92 $ 1.49 $ 3.41 mid
Burlington high $ 1.59 $ 1.87 $ 3.47 mid
Guelph mid $ 1.75 $ 1.75 $ 3.50 mid
Oakville high $ 1.55 $ 1.97 $ 3.52 mid
Markham high $ 1.34 $ 2.19 $ 3.52 mid
Sarnia mid $ 1.96 $ 1.61 $ 3.57 mid
Aurora high $ 1.46 $ 2.11 $ 3.57 mid
St. Catharines mid $ 2.25 $ 1.49 $ 3.74 mid
Mississauga high $ 1.51 $ 2.26 $ 3.77 mid
Tillsonburg mid $ 2.03 $ 1.74 $ 3.77 mid
Vaughan high $ 1.44 $ 2.37 $ 3.81 high
Barrie high $ 1.94 $ 1.91 $ 3.85 high
Woolwich high $ 1.71 $ 2.17 $ 3.88 high
Cambridge mid $ 2.03 $ 1.91 $ 3.94 high
Brockville low $ 2.12 $ 1.83 $ 3.95 high
Clarington high $ 2.09 $ 1.87 $ 3.96 high
Port Colborne mid $ 2.51 $ 1.46 $ 3.97 high
Windsor mid $ 2.45 $ 1.53 $ 3.98 high
Sault Ste. Marie low $ 2.42 $ 1.57 $ 3.99 high
Owen Sound mid $ 2.49 $ 1.58 $ 4.07 high
Chatham-Kent low $ 2.52 $ 1.56 $ 4.08 high
London mid $ 2.20 $ 2.12 $ 4.32 high
St. Thomas mid $ 2.46 $ 1.86 $ 4.32 high
Cobourg high $ 2.25 $ 2.09 $ 4.35 high
Peterborough mid $ 2.43 $ 2.07 $ 4.51 high
Ottawa high $ 2.43 $ 2.13 $ 4.56 high
Brantford mid $ 2.61 $ 1.97 $ 4.58 high
Hamilton mid $ 2.89 $ 1.88 $ 4.77 high
Brampton high $ 2.11 $ 2.71 $ 4.82 high
Toronto (North) high $ 2.82 $ 2.63 $ 5.44 high
Cornwall mid $ 3.42 $ 2.49 $ 5.92 high
Average $ 1.78 $ 1.65 $ 3.43

Median $ 1.69 $ 1.57 $ 3.28
Min $ 0.76 $ 0.56 $ 1.35
Max $ 3.79 $ 3.54 $ 7.33

Commercial Comparisons - Neighbourhood Shopping - sorted by Population
2007 Municipal 2007 Total Average per

Neighbourhood Taxes Per 2007 Education Taxes Per Relative Tax Population
Shopping Property Municipality Sq.Ft. Taxes Per Sq.Ft. Sq.Ft. Burden Range
Taxes Gravenhurst $ 0.78 $ 0.56 $ 1.35 low
Municipalities with Parry Sound $ 1.12 $ 0.61 $ 1.73 low
Bracebridge $ 1.17 $ 0.77 $ 1.94 low
populations Middlesex Centre $ 0.82 $ 1.32 $ 2.14 low
less than 20,000 Wasaga Beach $ 0.86 $ 1.43 $ 2.29 low
Wellesley $ 1.12 $ 1.27 $ 2.38 low
Taxes per Sq. Ft. Huntsville $ 1.41 $ 1.01 $ 2.42 low
King $ 0.94 $ 1.49 $ 2.42 low
Thorold $ 1.48 $ 1.09 $ 2.57 low
Niagara-on-the-Lake $ 1.30 $ 1.28 $ 2.58 low
Central Elgin $ 1.59 $ 1.01 $ 2.59 low
West Lincoln $ 1.49 $ 1.11 $ 2.61 low
North Dumfries $ 1.13 $ 1.55 $ 2.68 low
Pelham $ 1.82 $ 1.34 $ 3.16 mid
Wilmot $ 1.54 $ 1.73 $ 3.28 mid
Tillsonburg $ 2.03 $ 1.74 $ 3.77 mid
Woolwich $ 1.71 $ 2.17 $ 3.88 high
Port Colborne $ 2.51 $ 1.46 $ 3.97 high
Cobourg $ 2.25 $ 2.09 $ 4.35 high $ 2.74
$4.50
$4.00
$3.50
$3.00
$2.50
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Neighbourhood 2007 Municipal 2007 Total Average per

Shopping Property Taxes Per 2007 Education Taxes Per Relative Tax Population
Municipality Sq.Ft. Taxes Per Sq.Ft. Sq.Ft. Burden Range
Taxes East Gwillimbury $ 0.76 $ 1.11 $ 1.86 low
Municipalities with Leamington $ 1.04 $ 1.14 $ 2.17 low
populations between Stratford $ 1.11 $ 1.07 $ 2.19 low
Amherstburg $ 0.97 $ 1.31 $ 2.28 low
20,000—49,999 Timmins $ 1.47 $ 0.82 $ 2.28 low
Georgina $ 1.18 $ 1.35 $ 2.53 low
Taxes per Sq. Ft. Whitchurch-Stouffville $ 1.04 $ 1.68 $ 2.72 low
Bradford West Gwillimbury $ 1.26 $ 1.68 $ 2.95 mid
Fort Erie $ 1.81 $ 1.30 $ 3.11 mid
Belleville $ 1.86 $ 1.39 $ 3.25 mid
Grimsby $ 1.94 $ 1.34 $ 3.28 mid
Orangeville $ 1.74 $ 1.54 $ 3.28 mid
Lincoln $ 1.92 $ 1.49 $ 3.41 mid
Aurora $ 1.46 $ 2.11 $ 3.57 mid
Brockville $ 2.12 $ 1.83 $ 3.95 high
Owen Sound $ 2.49 $ 1.58 $ 4.07 high
St. Thomas $ 2.46 $ 1.86 $ 4.32 high
Woodstock $ 2.49 $ 1.84 $ 4.34 high
Cornwall $ 3.42 $ 2.49 $ 5.92 high $ 3.24
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Neighbourhood 2007 Municipal 2007 Total Average per

Shopping Property Taxes Per 2007 Education Taxes Per Relative Tax Population
Taxes Municipality Sq.Ft. Taxes Per Sq.Ft. Sq.Ft. Burden Range
Municipalities with Norfolk $ 1.27 $ 1.29 $ 2.56 low
populations Niagara Falls $ 1.62 $ 1.15 $ 2.77 low
Caledon $ 1.02 $ 1.82 $ 2.84 low
between Halton Hills $ 1.30 $ 1.61 $ 2.90 low
50,000—99,999 Waterloo $ 1.47 $ 1.43 $ 2.91 low
Welland $ 1.90 $ 1.12 $ 3.01 mid
Milton $ 1.24 $ 1.80 $ 3.05 mid
Taxes per Sq. Ft. mid
Newmarket $ 1.29 $ 1.85 $ 3.14
North Bay $ 1.78 $ 1.39 $ 3.17 mid
Ajax $ 1.67 $ 1.54 $ 3.21 mid
Sarnia $ 1.96 $ 1.61 $ 3.57 mid
Pickering $ 1.95 $ 1.84 $ 3.79 high
Clarington $ 2.09 $ 1.87 $ 3.96 high
Sault Ste. Marie $ 2.42 $ 1.57 $ 3.99 high
Peterborough $ 2.43 $ 2.07 $ 4.51 high
Brantford $ 2.61 $ 1.97 $ 4.58 high $ 3.31
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2007 Municipal 2007 Total Average per

Neighbourhood Taxes Per 2007 Education Taxes Per Relative Tax Population
Shopping Property Municipality Sq.Ft. Taxes Per Sq.Ft. Sq.Ft. Burden Range
Sudbury $ 1.69 $ 1.14 $ 2.83 low
Taxes mid
Kingston $ 1.69 $ 1.35 $ 3.04
Municipalities with Whitby $ 1.58 $ 1.45 $ 3.04 mid
populations Oshawa $ 1.79 $ 1.27 $ 3.06 mid
100,000 + Kitchener $ 1.67 $ 1.59 $ 3.26 mid
Burlington $ 1.59 $ 1.87 $ 3.47 mid
Guelph $ 1.75 $ 1.75 $ 3.50 mid
Taxes per Sq. Ft. Oakville $ 1.55 $ 1.97 $ 3.52 mid
Markham $ 1.34 $ 2.19 $ 3.52 mid
Richmond Hill $ 1.42 $ 2.31 $ 3.73 mid
St. Catharines $ 2.25 $ 1.49 $ 3.74 mid
Mississauga $ 1.51 $ 2.26 $ 3.77 mid
Vaughan $ 1.44 $ 2.37 $ 3.81 high
Barrie $ 1.94 $ 1.91 $ 3.85 high
Cambridge $ 2.03 $ 1.91 $ 3.94 high
Windsor $ 2.45 $ 1.53 $ 3.98 high
Chatham-Kent $ 2.52 $ 1.56 $ 4.08 high
London $ 2.20 $ 2.12 $ 4.32 high
Ottawa $ 2.43 $ 2.13 $ 4.56 high
Hamilton $ 2.89 $ 1.88 $ 4.77 high
Brampton $ 2.11 $ 2.71 $ 4.82 high
Thunder Bay $ 2.72 $ 2.22 $ 4.95 high
Toronto (North) $ 2.82 $ 2.63 $ 5.44 high
Toronto (East) $ 2.84 $ 2.65 $ 5.48 high
Toronto (West) $ 3.28 $ 3.06 $ 6.34 high
Toronto (South) $ 3.79 $ 3.54 $ 7.33 high $ 4.16
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Commercial Comparisons - Neighbourhood Shopping—by Location
2007 Municipal 2007 Total

Taxes Per 2007 Education Taxes Per Relative Tax Location
Municipality Location Sq.Ft. Taxes Per Sq.Ft. Sq.Ft. Burden Average
Gravenhurst Simcoe/Musk./Duff. $ 0.78 $ 0.56 $ 1.35 low
Bracebridge Simcoe/Musk./Duff. $ 1.17 $ 0.77 $ 1.94 low
Wasaga Beach Simcoe/Musk./Duff. $ 0.86 $ 1.43 $ 2.29 low
Huntsville Simcoe/Musk./Duff. $ 1.41 $ 1.01 $ 2.42 low
Bradford West Gwillimbury Simcoe/Musk./Duff. $ 1.26 $ 1.68 $ 2.95 mid
Orangeville Simcoe/Musk./Duff. $ 1.74 $ 1.54 $ 3.28 mid
Barrie Simcoe/Musk./Duff. $ 1.94 $ 1.91 $ 3.85 high $ 2.48

Thorold Niagara/Hamilton $ 1.48 $ 1.09 $ 2.57 low
West Lincoln Niagara/Hamilton $ 1.49 $ 1.11 $ 2.61 low
Niagara Falls Niagara/Hamilton $ 1.62 $ 1.15 $ 2.77 low
Welland Niagara/Hamilton $ 1.90 $ 1.12 $ 3.01 mid
Fort Erie Niagara/Hamilton $ 1.81 $ 1.30 $ 3.11 mid
Pelham Niagara/Hamilton $ 1.82 $ 1.34 $ 3.16 mid
Grimsby Niagara/Hamilton $ 1.94 $ 1.34 $ 3.28 mid
Lincoln Niagara/Hamilton $ 1.92 $ 1.49 $ 3.41 mid
St. Catharines Niagara/Hamilton $ 2.25 $ 1.49 $ 3.74 mid
Port Colborne Niagara/Hamilton $ 2.51 $ 1.46 $ 3.97 high
Hamilton Niagara/Hamilton $ 2.89 $ 1.88 $ 4.77 high $ 3.25

Middlesex Centre Southwest $ 0.82 $ 1.32 $ 2.14 low
Leamington Southwest $ 1.04 $ 1.14 $ 2.17 low
Stratford Southwest $ 1.11 $ 1.07 $ 2.19 low
Wellesley Southwest $ 1.12 $ 1.27 $ 2.38 low
North Dumfries Southwest $ 1.13 $ 1.55 $ 2.68 low
Waterloo Southwest $ 1.47 $ 1.43 $ 2.91 low
Kitchener Southwest $ 1.67 $ 1.59 $ 3.26 mid
Wilmot Southwest $ 1.54 $ 1.73 $ 3.28 mid
Sarnia Southwest $ 1.96 $ 1.61 $ 3.57 mid
Tillsonburg Southwest $ 2.03 $ 1.74 $ 3.77 mid
Woolwich Southwest $ 1.71 $ 2.17 $ 3.88 high
Cambridge Southwest $ 2.03 $ 1.91 $ 3.94 high
Owen Sound Southwest $ 2.49 $ 1.58 $ 4.07 high
Chatham-Kent Southwest $ 2.52 $ 1.56 $ 4.08 high
St. Thomas Southwest $ 2.46 $ 1.86 $ 4.32 high
London Southwest $ 2.20 $ 2.12 $ 4.32 high
Brantford Southwest $ 2.61 $ 1.97 $ 4.58 high $ 3.34

Commercial Comparisons - Neighbourhood Shopping—by Location (cont’d)

Timmins North $ 1.47 $ 0.82 $ 2.28 low
Sudbury North $ 1.69 $ 1.14 $ 2.83 low
North Bay North $ 1.78 $ 1.39 $ 3.17 mid
Sault Ste. Marie North $ 2.42 $ 1.57 $ 3.99 high
Thunder Bay North $ 2.72 $ 2.22 $ 4.95 high $ 3.45

East Gwillimbury GTA $ 0.76 $ 1.11 $ 1.86 low
King GTA $ 0.94 $ 1.49 $ 2.42 low
Georgina GTA $ 1.18 $ 1.35 $ 2.53 low
Caledon GTA $ 1.02 $ 1.82 $ 2.84 low
Halton Hills GTA $ 1.30 $ 1.61 $ 2.90 low
Whitby GTA $ 1.58 $ 1.45 $ 3.04 mid
Milton GTA $ 1.24 $ 1.80 $ 3.05 mid
Oshawa GTA $ 1.79 $ 1.27 $ 3.06 mid
Newmarket GTA $ 1.29 $ 1.85 $ 3.14 mid
Ajax GTA $ 1.67 $ 1.54 $ 3.21 mid
Burlington GTA $ 1.59 $ 1.87 $ 3.47 mid
Oakville GTA $ 1.55 $ 1.97 $ 3.52 mid
Markham GTA $ 1.34 $ 2.19 $ 3.52 mid
Aurora GTA $ 1.46 $ 2.11 $ 3.57 mid
Mississauga GTA $ 1.51 $ 2.26 $ 3.77 mid
Vaughan GTA $ 1.44 $ 2.37 $ 3.81 high
Clarington GTA $ 2.09 $ 1.87 $ 3.96 high
Brampton GTA $ 2.11 $ 2.71 $ 4.82 high
Toronto (North) GTA $ 2.82 $ 2.63 $ 5.44 high
Toronto (East) GTA $ 2.84 $ 2.65 $ 5.48 high
Toronto (South) GTA $ 3.79 $ 3.54 $ 7.33 high $ 3.73

Kingston Eastern $ 1.69 $ 1.35 $ 3.04 mid
Brockville Eastern $ 2.12 $ 1.83 $ 3.95 high
Cobourg Eastern $ 2.25 $ 2.09 $ 4.35 high
Peterborough Eastern $ 2.43 $ 2.07 $ 4.51 high
Ottawa Eastern $ 2.43 $ 2.13 $ 4.56 high
Cornwall Eastern $ 3.42 $ 2.49 $ 5.92 high $ 3.98

2007 2007
Commercial
Municipal Education 2007 Total Relative Comparisons—Hotels
Commercial - Hotels CVA Taxes Per Taxes Per Taxes Per Tax
Municipality Ranking Suite Suite Suite Burden
Sarnia low $ 451 $ 372 $ 823 low
Wasaga Beach low $ 362 $ 568 $ 930 low
Norfolk low $ 500 $ 505 $ 1,005 low • The average number of
Lincoln low $ 677 $ 525 $ 1,202 low rooms across the survey for
Chatham-Kent low $ 758 $ 471 $ 1,229 low
Timmins low $ 878 $ 488 $ 1,365 low
hotel properties is 136
Fort Erie low $ 804 $ 576 $ 1,380 low rooms
Milton mid $ 577 $ 839 $ 1,416 low
Woodstock low $ 825 $ 610 $ 1,435 low
Clarington mid $ 803 $ 716 $ 1,519 low • The average current value
Mississauga mid $ 621 $ 927 $ 1,548 low assessment per unit for
Stratford low $ 798 $ 766 $ 1,564 low
Burlington high $ 737 $ 865 $ 1,603 low hotels in the survey is
Owen Sound low $ 984 $ 623 $ 1,608 low $55,000 per room, however,
Parry Sound high $ 1,052 $ 575 $ 1,627 low there was a significant
Brampton mid $ 723 $ 930 $ 1,653 low range in terms of CVA
Oakville high $ 777 $ 987 $ 1,764 low
Welland low $ 1,112 $ 654 $ 1,766 mid values from $20,000 to
Caledon high $ 648 $ 1,143 $ 1,791 mid $130,000
Oshawa mid $ 1,088 $ 772 $ 1,860 mid
Cornwall low $ 1,084 $ 789 $ 1,873 mid
St. Catharines mid $ 1,157 $ 767 $ 1,924 mid • 32 municipalities were not
Markham high $ 759 $ 1,240 $ 1,999 mid
Brockville low $ 1,080 $ 932 $ 2,013 mid
represented in the sample,
Ajax high $ 1,067 $ 985 $ 2,052 mid either due to the
Brantford low $ 1,172 $ 884 $ 2,056 mid municipality’s size and lack
Waterloo mid $ 1,067 $ 1,037 $ 2,105 mid of a representative property,
Kitchener mid $ 1,097 $ 1,047 $ 2,144 mid
Windsor low $ 1,348 $ 842 $ 2,190 mid or because the participating
Belleville low $ 1,267 $ 957 $ 2,223 mid municipality elected not to
Hamilton mid $ 1,362 $ 887 $ 2,249 mid be included in all property
Sault Ste. Marie low $ 1,367 $ 888 $ 2,255 mid
mid mid
types
Guelph $ 1,139 $ 1,139 $ 2,277
Ottawa high $ 1,245 $ 1,090 $ 2,335 high
Vaughan high $ 897 $ 1,478 $ 2,375 high
North Bay mid $ 1,397 $ 1,072 $ 2,470 high
Cambridge mid $ 1,282 $ 1,211 $ 2,492 high
Grimsby high $ 1,471 $ 1,090 $ 2,561 high
Kingston mid $ 1,488 $ 1,191 $ 2,680 high
Whitby high $ 1,402 $ 1,288 $ 2,690 high
London mid $ 1,379 $ 1,324 $ 2,703 high
Thorold high $ 1,558 $ 1,147 $ 2,706 high
Barrie high $ 1,406 $ 1,388 $ 2,795 high
Niagara Falls high $ 1,677 $ 1,191 $ 2,868 high
Thunder Bay mid $ 1,621 $ 1,324 $ 2,945 high
Sudbury high $ 1,888 $ 1,271 $ 3,159 high
Niagara-on-the-Lake high $ 2,086 $ 2,045 $ 4,131 high
Average $ 1,084 $ 945 $ 2,029

Median $ 1,084 $ 930 $ 2,013
Min $ 362 $ 372 $ 823
Max $ 2,086 $ 2,045 $ 4,131

Commercial Comparisons - Hotel by Population Group
Hotel Property Taxes - Municipalities with populations less than 20,000

Taxes per Room
2007 2007
Municipal Education 2007 Total Relative Average per
Commercial - Hotels Taxes Per Taxes Per Taxes Per Tax Population
Municipality Suite Suite Suite Burden Range
Wasaga Beach $ 362 $ 568 $ 930 low
Parry Sound $ 1,052 $ 575 $ 1,627 low
Thorold $ 1,558 $ 1,147 $ 2,706 high
Niagara-on-the-Lake $ 2,086 $ 2,045 $ 4,131 high $ 2,348
$4,500 2007 Municipal Taxes 2007 Education Taxes

$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
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Commercial Comparisons - Hotel—by Population Group
Hotel Property Taxes - Municipalities with populations between 20,000—49,999

Taxes per Room
2007 2007
Commercial - Hotels CVA Taxes Per Taxes Per Taxes Per Tax Population
Municipality Ranking Suite Suite Suite Burden Range
Lincoln low $ 677 $ 525 $ 1,202 low
Timmins low $ 878 $ 488 $ 1,365 low
Fort Erie low $ 804 $ 576 $ 1,380 low
Owen Sound low $ 984 $ 623 $ 1,608 low
Cornwall low $ 1,084 $ 789 $ 1,873 mid
Brockville low $ 1,080 $ 932 $ 2,013 mid
Belleville low $ 1,267 $ 957 $ 2,223 mid
Grimsby high $ 1,471 $ 1,090 $ 2,561 high $ 1,722
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
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Hotel Property Taxes - Municipalities with populations between 50,000—99,999

Taxes per Room
2007 2007
Commercial - Hotels CVA Taxes Per Taxes Per Taxes Per Tax Population
Sarnia low $ 451 $ 372 $ 823 low
Norfolk low $ 500 $ 505 $ 1,005 low
Milton mid $ 577 $ 839 $ 1,416 low
Clarington mid $ 803 $ 716 $ 1,519 low
Welland low $ 1,112 $ 654 $ 1,766 mid
Caledon high $ 648 $ 1,143 $ 1,791 mid
Ajax high $ 1,067 $ 985 $ 2,052 mid
Brantford low $ 1,172 $ 884 $ 2,056 mid
Waterloo mid $ 1,067 $ 1,037 $ 2,105 mid
Sault Ste. Marie low $ 1,367 $ 888 $ 2,255 mid
North Bay mid $ 1,397 $ 1,072 $ 2,470 high
Niagara Falls high $ 1,677 $ 1,191 $ 2,868 high $ 1,844
$3,000
$2,500
$2,000
$1,500
$1,000
$500
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Hotel Property
Taxes - 2007 2007
Municipalities with
Commercial - Hotels Taxes Per Taxes Per Taxes Per Tax Population
populations Municipality Suite Suite Suite Burden Range
100,000+ Chatham-Kent $ 758 $ 471 $ 1,229 low
Taxes per Room Mississauga $ 621 $ 927 $ 1,548 low
Burlington $ 737 $ 865 $ 1,603 low
Brampton $ 723 $ 930 $ 1,653 low
Oakville $ 777 $ 987 $ 1,764 low
Oshawa $ 1,088 $ 772 $ 1,860 mid
St. Catharines $ 1,157 $ 767 $ 1,924 mid
Markham $ 759 $ 1,240 $ 1,999 mid
Kitchener $ 1,097 $ 1,047 $ 2,144 mid
Windsor $ 1,348 $ 842 $ 2,190 mid
Hamilton $ 1,362 $ 887 $ 2,249 mid
Guelph $ 1,139 $ 1,139 $ 2,277 mid
Ottawa $ 1,245 $ 1,090 $ 2,335 high
Vaughan $ 897 $ 1,478 $ 2,375 high
Cambridge $ 1,282 $ 1,211 $ 2,492 high
Kingston $ 1,488 $ 1,191 $ 2,680 high
Whitby $ 1,402 $ 1,288 $ 2,690 high
London $ 1,379 $ 1,324 $ 2,703 high
Barrie $ 1,406 $ 1,388 $ 2,795 high
Thunder Bay $ 1,621 $ 1,324 $ 2,945 high
Sudbury $ 1,888 $ 1,271 $ 3,159 high $ 2,220
.
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
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Commercial Comparisons - Hotel—by Location
2007 2007
Municipal Education 2007 Total Relative
Commercial - Hotels Taxes Per Taxes Per Taxes Per Tax Location
Municipality Location Suite Suite Suite Burden Average
Wasaga Beach Simcoe/Musk./Duff. $ 362 $ 568 $ 930 low
Parry Sound Simcoe/Musk./Duff. $ 1,052 $ 575 $ 1,627 low
Barrie Simcoe/Musk./Duff. $ 1,406 $ 1,388 $ 2,795 high $ 1,784
2007 2007
Sarnia Southwest $ 451 $ 372 $ 823 low
Norfolk Southwest $ 500 $ 505 $ 1,005 low
Chatham-Kent Southwest $ 758 $ 471 $ 1,229 low
Woodstock Southwest $ 825 $ 610 $ 1,435 low
Stratford Southwest $ 798 $ 766 $ 1,564 low
Owen Sound Southwest $ 984 $ 623 $ 1,608 low
Brantford Southwest $ 1,172 $ 884 $ 2,056 mid
Waterloo Southwest $ 1,067 $ 1,037 $ 2,105 mid
Kitchener Southwest $ 1,097 $ 1,047 $ 2,144 mid
Windsor Southwest $ 1,348 $ 842 $ 2,190 mid
Guelph Southwest $ 1,139 $ 1,139 $ 2,277 mid
Cambridge Southwest $ 1,282 $ 1,211 $ 2,492 high
London Southwest $ 1,379 $ 1,324 $ 2,703 high $ 1,818
2007 2007
Milton GTA $ 577 $ 839 $ 1,416 low
Clarington GTA $ 803 $ 716 $ 1,519 low
Mississauga GTA $ 621 $ 927 $ 1,548 low
Burlington GTA $ 737 $ 865 $ 1,603 low
Brampton GTA $ 723 $ 930 $ 1,653 low
Oakville GTA $ 777 $ 987 $ 1,764 low
Caledon GTA $ 648 $ 1,143 $ 1,791 mid
Oshawa GTA $ 1,088 $ 772 $ 1,860 mid
Markham GTA $ 759 $ 1,240 $ 1,999 mid
Ajax GTA $ 1,067 $ 985 $ 2,052 mid
Vaughan GTA $ 897 $ 1,478 $ 2,375 high
Whitby GTA $ 1,402 $ 1,288 $ 2,690 high $ 1,856

Commercial Comparisons - Hotel—by Location (cont’d)
2007 2007
Cornwall Eastern $ 1,084 $ 789 $ 1,873 mid
Brockville Eastern $ 1,080 $ 932 $ 2,013 mid
Belleville Eastern $ 1,267 $ 957 $ 2,223 mid
Ottawa Eastern $ 1,245 $ 1,090 $ 2,335 high
Kingston Eastern $ 1,488 $ 1,191 $ 2,680 high $ 2,225
2007 2007
Lincoln Niagara/Hamilton $ 677 $ 525 $ 1,202 low
Fort Erie Niagara/Hamilton $ 804 $ 576 $ 1,380 low
Welland Niagara/Hamilton $ 1,112 $ 654 $ 1,766 mid
St. Catharines Niagara/Hamilton $ 1,157 $ 767 $ 1,924 mid
Hamilton Niagara/Hamilton $ 1,362 $ 887 $ 2,249 mid
Grimsby Niagara/Hamilton $ 1,471 $ 1,090 $ 2,561 high
Thorold Niagara/Hamilton $ 1,558 $ 1,147 $ 2,706 high
Niagara Falls Niagara/Hamilton $ 1,677 $ 1,191 $ 2,868 high
Niagara-on-the-Lake Niagara/Hamilton $ 2,086 $ 2,045 $ 4,131 high $ 2,310
2007 2007
Timmins North $ 878 $ 488 $ 1,365 low
Sault Ste. Marie North $ 1,367 $ 888 $ 2,255 mid
North Bay North $ 1,397 $ 1,072 $ 2,470 high
Thunder Bay North $ 1,621 $ 1,324 $ 2,945 high
Sudbury North $ 1,888 $ 1,271 $ 3,159 high $ 2,439

2007 2007
Commercial - Motels CVA

Municipal
Taxes Per
Education
Taxes Per
2007 Total
Taxes Per Relative Tax
Commercial
Municipality Ranking Suite Suite Suite Burden Comparisons—Motel
Amherstburg low $ 257 $ 347 $ 604 low
Kawartha Lakes low $ 352 $ 355 $ 707 low
Wainfleet low $ 442 $ 289 $ 732 low
Pelham low $ 457 $ 325 $ 782 low
Fort Erie low $ 468 $ 325 $ 793 low
Wasaga Beach mid $ 303 $ 497 $ 800 low
Welland low $ 529 $ 305 $ 834 low • The average per room taxes
Sault Ste. Marie low $ 557 $ 342 $ 899 low
Cornwall low $ 581 $ 326 $ 907 low
for motel properties in the
Parry Sound mid $ 587 $ 321 $ 908 low survey is $1,347 per suite
Oshawa low $ 553 $ 356 $ 910 low
Cobourg low $ 491 $ 428 $ 919 low
Richmond Hill mid $ 363 $ 575 $ 938 low
• On average, the motels in
Clarington mid $ 526 $ 433 $ 958 low the survey have 45 rooms
Chatham-Kent low $ 608 $ 371 $ 979 low
Markham high $ 421 $ 577 $ 998 low
Leamington mid $ 505 $ 499 $ 1,004 low
• 57 municipalities were
Owen Sound low $ 754 $ 286 $ 1,040 low represented in the
Port Colborne low $ 678 $ 364 $ 1,042 low comparison
Caledon mid $ 546 $ 564 $ 1,110 mid
Ajax mid $ 586 $ 525 $ 1,111 mid
Brantford low $ 649 $ 473 $ 1,123 mid
Brampton high $ 509 $ 617 $ 1,126 mid
Stratford low $ 604 $ 546 $ 1,149 mid
Burlington high $ 556 $ 599 $ 1,155 mid
St. Thomas low $ 658 $ 499 $ 1,157 mid
Ottawa mid $ 635 $ 556 $ 1,191 mid
Mississauga high $ 508 $ 758 $ 1,266 mid
Niagara Falls mid $ 777 $ 550 $ 1,327 mid
Brockville low $ 716 $ 618 $ 1,334 mid
Thorold mid $ 903 $ 456 $ 1,359 mid
Vaughan high $ 523 $ 852 $ 1,375 mid
North Bay low $ 803 $ 605 $ 1,408 mid
Tillsonburg mid $ 737 $ 711 $ 1,448 mid
Kitchener mid $ 757 $ 710 $ 1,467 mid
Sarnia mid $ 808 $ 665 $ 1,473 mid
St. Catharines mid $ 903 $ 597 $ 1,500 mid
Whitby high $ 806 $ 702 $ 1,508 mid
Sudbury mid $ 942 $ 602 $ 1,544 high
Norfolk high $ 788 $ 773 $ 1,562 high
Grimsby high $ 899 $ 666 $ 1,565 high
Guelph high $ 816 $ 816 $ 1,633 high
Belleville mid $ 942 $ 712 $ 1,655 high
Thunder Bay mid $ 901 $ 783 $ 1,683 high
Cambridge high $ 880 $ 813 $ 1,694 high
Hamilton mid $ 1,058 $ 676 $ 1,734 high
Barrie high $ 889 $ 872 $ 1,761 high
Waterloo high $ 970 $ 940 $ 1,910 high
Timmins mid $ 1,234 $ 686 $ 1,920 high
London high $ 993 $ 946 $ 1,939 high
Milton high $ 846 $ 1,230 $ 2,076 high
Kingston high $ 1,273 $ 1,018 $ 2,290 high
Niagara-on-the-Lake high $ 1,191 $ 1,129 $ 2,320 high
Windsor high $ 1,432 $ 894 $ 2,326 high
Peterborough high $ 1,270 $ 1,081 $ 2,351 high
Pickering high $ 1,234 $ 1,163 $ 2,396 high
Average $ 730 $ 617 $ 1,347

Median $ 678 $ 597 $ 1,266
Min $ 257 $ 286 $ 604
Max $ 1,432 $ 1,230 $ 2,396

Commercial Comparisons - Motel—by Population Group
Motel Property Taxes - Municipalities with populations less than 20,000

Taxes per Room
2007 2007
Municipal Education 2007 Total Average Per
Commercial - Motels CVA Taxes Per Taxes Per Taxes Per Relative Tax Population
Wainfleet low $ 442 $ 289 $ 732 low
Pelham low $ 457 $ 325 $ 782 low
Wasaga Beach mid $ 303 $ 497 $ 800 low
Parry Sound mid $ 587 $ 321 $ 908 low
Cobourg low $ 491 $ 428 $ 919 low
Port Colborne low $ 678 $ 364 $ 1,042 low
Thorold low $ 903 $ 456 $ 1,359 mid
Tillsonburg mid $ 737 $ 711 $ 1,448 mid
Niagara-on-the-Lake high $ 1,191 $ 1,129 $ 2,320 high $ 1,146
1146
$2,500
$2,000
$1,500
$1,000
$500
$0
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Motel Property Taxes - Municipalities with populations between 20,000—49,999

Taxes per Room
2007 2007
Amherstburg low $ 257 $ 347 $ 604 low
Fort Erie low $ 468 $ 325 $ 793 low
Cornwall low $ 581 $ 326 $ 907 low
Leamington mid $ 505 $ 499 $ 1,004 low
Owen Sound mid $ 754 $ 286 $ 1,040 low
Stratford low $ 604 $ 546 $ 1,149 mid
St. Thomas low $ 658 $ 499 $ 1,157 mid
Brockville mid $ 716 $ 618 $ 1,334 high
Grimsby high $ 899 $ 666 $ 1,565 high
Belleville mid $ 942 $ 712 $ 1,655 high
Timmins mid $ 1,234 $ 686 $ 1,920 high $ 1,182
2007 motel 20,000 – 49,999

$2,000
$1,800
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
$0
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Commercial Comparisons - Motel —by Population Group
Motel Property Taxes - Municipalities with populations between 50,000—99,999

Taxes per Room
2007 2007
Commercial - Motels Taxes Per Taxes Per Taxes Per Relative Tax Population
Municipality Suite Suite Suite Burden Range
Kawartha Lakes $ 352 $ 355 $ 707 low
Welland $ 529 $ 305 $ 834 low
Sault Ste. Marie $ 557 $ 342 $ 899 low
Clarington $ 526 $ 433 $ 958 low
Caledon $ 546 $ 564 $ 1,110 mid
Ajax $ 586 $ 525 $ 1,111 mid
Brantford $ 649 $ 473 $ 1,123 mid
Niagara Falls $ 777 $ 550 $ 1,327 mid
North Bay $ 803 $ 605 $ 1,408 mid
Sarnia $ 808 $ 665 $ 1,473 mid
Norfolk $ 788 $ 773 $ 1,562 high
Waterloo $ 970 $ 940 $ 1,910 high
Milton $ 846 $ 1,230 $ 2,076 high
Peterborough $ 1,270 $ 1,081 $ 2,351 high
Pickering $ 1,234 $ 1,163 $ 2,396 high $ 1,416
$2,500
$2,000
$1,500
$1,000
$500
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Motel Property Taxes - Municipalities with populations 100,000+

Taxes per Room
2007 2007
Oshawa low $ 553 $ 356 $ 910 low
Richmond Hill mid $ 363 $ 575 $ 938 low
Chatham-Kent low $ 608 $ 371 $ 979 low
Markham high $ 421 $ 577 $ 998 low
Brampton high $ 509 $ 617 $ 1,126 mid
Burlington high $ 556 $ 599 $ 1,155 mid
Ottawa mid $ 635 $ 556 $ 1,191 mid
Mississauga high $ 508 $ 758 $ 1,266 mid
Vaughan high $ 523 $ 852 $ 1,375 mid
Kitchener mid $ 757 $ 710 $ 1,467 mid
St. Catharines mid $ 903 $ 597 $ 1,500 mid
Whitby high $ 806 $ 702 $ 1,508 mid
Sudbury mid $ 942 $ 602 $ 1,544 high
Guelph high $ 816 $ 816 $ 1,633 high
Thunder Bay low $ 901 $ 783 $ 1,683 high
Cambridge high $ 880 $ 813 $ 1,694 high
Hamilton mid $ 1,058 $ 676 $ 1,734 high
Barrie high $ 889 $ 872 $ 1,761 high
London high $ 993 $ 946 $ 1,939 high
Kingston high $ 1,273 $ 1,018 $ 2,290 high
Windsor high $ 1,432 $ 894 $ 2,326 high $ 1,477
$2,500
$2,000
$1,500
$1,000
$500
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Commercial Comparisons - Motel—by Location
2007 2007
Commercial - Motels Taxes Per Taxes Per Taxes Per Relative Tax Location
Wasaga Beach Simcoe/Musk./Duff. $ 303 $ 497 $ 800 low
Parry Sound Simcoe/Musk./Duff. $ 587 $ 321 $ 908 low
Barrie Simcoe/Musk./Duff. $ 889 $ 872 $ 1,761 high $ 1,156
2007 2007
Wainfleet Niagara/Hamilton $ 442 $ 289 $ 732 low
Pelham Niagara/Hamilton $ 457 $ 325 $ 782 low
Fort Erie Niagara/Hamilton $ 468 $ 325 $ 793 low
Welland Niagara/Hamilton $ 529 $ 305 $ 834 low
Port Colborne Niagara/Hamilton $ 678 $ 364 $ 1,042 low
Niagara Falls Niagara/Hamilton $ 777 $ 550 $ 1,327 mid
Thorold Niagara/Hamilton $ 903 $ 456 $ 1,359 mid
St. Catharines Niagara/Hamilton $ 903 $ 597 $ 1,500 mid
Grimsby Niagara/Hamilton $ 899 $ 666 $ 1,565 high
Hamilton Niagara/Hamilton $ 1,058 $ 676 $ 1,734 high
Niagara-on-the-Lake Niagara/Hamilton $ 1,191 $ 1,129 $ 2,320 high $ 1,272
2007 2007
Oshawa GTA $ 553 $ 356 $ 910 low
Richmond Hill GTA $ 363 $ 575 $ 938 low
Clarington GTA $ 526 $ 433 $ 958 low
Markham GTA $ 421 $ 577 $ 998 low
Caledon GTA $ 546 $ 564 $ 1,110 mid
Ajax GTA $ 586 $ 525 $ 1,111 mid
Brampton GTA $ 509 $ 617 $ 1,126 mid
Burlington GTA $ 556 $ 599 $ 1,155 mid
Mississauga GTA $ 508 $ 758 $ 1,266 mid
Vaughan GTA $ 523 $ 852 $ 1,375 mid
Whitby GTA $ 806 $ 702 $ 1,508 mid
Milton GTA $ 846 $ 1,230 $ 2,076 high
Pickering GTA $ 1,234 $ 1,163 $ 2,396 high $ 1,302

Commercial Comparisons - Motel—by Location (Cont’d)
2007 2007
Amherstburg Southwest $ 257 $ 347 $ 604 low
Chatham-Kent Southwest $ 608 $ 371 $ 979 low
Leamington Southwest $ 505 $ 499 $ 1,004 low
Woodstock Southwest $ 619 $ 439 $ 1,058 low
Brantford Southwest $ 649 $ 473 $ 1,123 mid
Stratford Southwest $ 604 $ 546 $ 1,149 mid
St. Thomas Southwest $ 658 $ 499 $ 1,157 mid
Tillsonburg Southwest $ 737 $ 711 $ 1,448 mid
Kitchener Southwest $ 757 $ 710 $ 1,467 mid
Sarnia Southwest $ 808 $ 665 $ 1,473 mid
Norfolk Southwest $ 788 $ 773 $ 1,562 high
Guelph Southwest $ 816 $ 816 $ 1,633 high
Cambridge Southwest $ 880 $ 813 $ 1,694 high
Waterloo Southwest $ 970 $ 940 $ 1,910 high
London Southwest $ 993 $ 946 $ 1,939 high
Windsor Southwest $ 1,432 $ 894 $ 2,326 high $ 1,386
2007 2007
Kawartha Lakes Eastern $ 352 $ 355 $ 707 low
Cornwall Eastern $ 581 $ 326 $ 907 low
Cobourg Eastern $ 491 $ 428 $ 919 low
Ottawa Eastern $ 635 $ 556 $ 1,191 mid
Brockville Eastern $ 831 $ 717 $ 1,548 high
Belleville Eastern $ 942 $ 712 $ 1,655 high
Kingston Eastern $ 1,273 $ 1,018 $ 2,290 high
Peterborough Eastern $ 1,270 $ 1,081 $ 2,351 high $ 1,446
2007 2007
Sault Ste. Marie North $ 557 $ 342 $ 899 low
North Bay North $ 803 $ 605 $ 1,408 mid
Sudbury North $ 942 $ 602 $ 1,544 high
Thunder Bay North $ 901 $ 783 $ 1,683 high
Timmins North $ 1,234 $ 686 $ 1,920 high $ 1,491

Commercial Summary - Office
low mid high

Amherstburg Aurora Ajax
Bradford West Gwillimbury
Barrie Burlington
Central Elgin Belleville Cambridge
Fort Erie Brampton Cobourg
Georgina Brantford Cornwall
Grimsby Brockville King
Halton Hills Caledon Kingston
Kawartha Lakes Chatham-Kent Kitchener
Leamington Clarington Oakville
Milton Guelph Ottawa
Newmarket Hamilton Owen Sound
Niagara-on-the-Lake London Pickering
Norfolk Markham Sudbury
Parry Sound Mississauga Thunder Bay
Port Colborne Niagara Falls Tillsonburg
Sarnia North Bay Toronto (East)
Sault Ste. Marie Oshawa Toronto (South)
St. Catharines Peterborough Toronto (West)
St. Thomas Richmond Hill Whitby
Timmins Stratford Windsor
Welland Thorold Woodstock
Whitchurch-Stouffville Vaughan
Waterloo
Commercial Summary - Neighbourhood Shopping

low mid high
Amherstburg Ajax Barrie
Bracebridge Aurora Brampton
Caledon Belleville Brantford
Central Elgin Bradford West Gwillimbury
Brockville
East Gwillimbury Burlington Cambridge
Georgina Fort Erie Chatham-Kent
Gravenhurst Grimsby Clarington
Halton Hills Guelph Cobourg
Huntsville Kingston Cornwall
Kawartha Lakes Kitchener Hamilton
King Lincoln London
Leamington Markham Ottawa
Middlesex Centre Milton Owen Sound
Niagara Falls Mississauga Peterborough
Niagara-on-the-Lake Newmarket Pickering
Norfolk North Bay Port Colborne
North Dumfries Oakville Sault Ste. Marie
Parry Sound Orangeville St. Thomas
Stratford Oshawa Thunder Bay
Sudbury Pelham Toronto (East)
Thorold Richmond Hill Toronto (North)
Timmins Sarnia Toronto (South)
Wasaga Beach St. Catharines Toronto (West)
Waterloo Tillsonburg Vaughan
Wellesley Welland Windsor
West Lincoln Whitby Woodstock
Whitchurch-Stouffville Wilmot Woolwich
Commercial Summary - Hotel
low mid high

Brampton Ajax Barrie
Burlington Belleville Cambridge
Chatham-Kent Brantford Grimsby
Clarington Brockville Kingston
Fort Erie Caledon London
Lincoln Cornwall Niagara Falls
Milton Guelph Niagara-on-the-Lake
Mississauga Hamilton North Bay
Norfolk Kitchener Ottawa
Oakville Markham Sudbury
Owen Sound Oshawa Thorold
Parry Sound Sault Ste. Marie Thunder Bay
Sarnia St. Catharines Vaughan
Stratford Waterloo Whitby
Timmins Welland
Wasaga Beach Windsor
Woodstock
Commercial Summary - Motel
low mid high

Amherstburg Ajax Barrie
Chatham-Kent Brampton Belleville
Clarington Brantford Cambridge
Cobourg Brockville Grimsby
Cornwall Burlington Guelph
Fort Erie Caledon Hamilton
Kawartha Lakes Kitchener Kingston
Leamington Mississauga London
Markham Niagara Falls Milton
Oshawa North Bay Niagara-on-the-Lake
Owen Sound Ottawa Norfolk
Parry Sound Sarnia Peterborough
Pelham St. Catharines Pickering
Port Colborne St. Thomas Sudbury
Richmond Hill Stratford Thunder Bay
Sault Ste. Marie Thorold Timmins
Wainfleet Tillsonburg Waterloo
Wasaga Beach Vaughan Windsor
Welland Whitby
Woodstock

Commercial Comparisons - Summary
Relative Relative Relative Relative

Tax Burden Tax Burden Tax Burden Tax Burden
Municipality Ranking Ranking Ranking Ranking
Office Neighbourhood Hotel Motel
Location Shoppping
Belleville Eastern mid mid mid high
Brockville Eastern mid high mid mid
Cobourg Eastern high high low
Cornwall Eastern high high mid low
Kingston Eastern high mid high high
Ottawa Eastern high high high mid
Peterborough Eastern mid high high
Ajax GTA high mid mid mid

Aurora GTA mid mid
Brampton GTA mid high low mid
Burlington GTA high mid low mid
Caledon GTA mid low mid mid
Clarington GTA mid high low low
East Gwillimbury GTA low
Georgina GTA low low
Halton Hills GTA low low
King GTA high low
Markham GTA mid mid mid low
Milton GTA low mid low high
Mississauga GTA mid mid low mid
Newmarket GTA low mid
Oakville GTA high mid low
Oshawa GTA mid mid mid low
Pickering GTA high high high
Richmond Hill GTA mid mid low
Toronto (East) GTA high high
Toronto (North) GTA high
Toronto (South) GTA high high
Toronto (West) GTA high high
Vaughan GTA mid high high mid
Whitby GTA high mid high mid
Whitchurch-Stouffville GTA low low
Fort Erie Niagara/Hamilton low mid low low

Grimsby Niagara/Hamilton low mid high high
Hamilton Niagara/Hamilton mid high mid high
Lincoln Niagara/Hamilton mid low
Niagara Falls Niagara/Hamilton mid low high mid
Niagara-on-the-Lake Niagara/Hamilton low low high high
Pelham Niagara/Hamilton mid low
Port Colborne Niagara/Hamilton low high low
St. Catharines Niagara/Hamilton low mid mid mid
Thorold Niagara/Hamilton mid low high mid
Wainfleet Niagara/Hamilton low
Welland Niagara/Hamilton low mid mid low
West Lincoln Niagara/Hamilton low

Commercial Comparisons - Summary (cont’d)
Relative Relative Relative Relative

Tax Burden Tax Burden Tax Burden Tax Burden
Municipality Ranking Ranking Ranking Ranking
Office Neighbourhood Hotel Motel
Location Shoppping
North Bay North mid mid high mid
Sault Ste. Marie North low high mid low
Sudbury North high low high high
Thunder Bay North high high high high
Timmins North low low low high
Barrie Simcoe/Musk./Duff. mid high high high

Bracebridge Simcoe/Musk./Duff. low
Bradford West Gwillimbury Simcoe/Musk./Duff. low mid
Gravenhurst Simcoe/Musk./Duff. low
Huntsville Simcoe/Musk./Duff. low
Orangeville Simcoe/Musk./Duff. mid
Parry Sound Simcoe/Musk./Duff. low low low low
Wasaga Beach Simcoe/Musk./Duff. low low low
Amherstburg Southwest low low low

Brantford Southwest mid high mid mid
Cambridge Southwest high high high high
Central Elgin Southwest low low
Chatham-Kent Southwest mid high low low
Guelph Southwest mid mid mid high
Kitchener Southwest high mid mid mid
Leamington Southwest low low low
London Southwest mid high high high
Middlesex Centre Southwest low
Norfolk Southwest low low low high
North Dumfries Southwest low
Owen Sound Southwest high high low low
Sarnia Southwest low mid low mid
St. Thomas Southwest low high mid
Stratford Southwest mid low low mid
Tillsonburg Southwest high mid mid
Waterloo Southwest mid low mid high
Wellesley Southwest low
Wilmot Southwest mid
Windsor Southwest high high mid high
Woodstock Southwest high high low low
Woolwich Southwest high

Industrial Comparisons - Standard Industrial

2007 2007
Industrial - Standard Municipal Education 2007 Total Relative
CVA Taxes per sq. Taxes per Taxes per
Municipality Ranking ft. sq. ft. sq. ft. Tax Burden
Parry Sound mid $ 0.63 $ 0.32 $ 0.95 low
Huntsville mid $ 0.52 $ 0.46 $ 0.97 low
Cobourg low $ 0.53 $ 0.48 $ 1.01 low
Gravenhurst mid $ 0.54 $ 0.48 $ 1.02 low
Bracebridge high $ 0.62 $ 0.50 $ 1.11 low
Barrie mid $ 0.60 $ 0.58 $ 1.18 low
Kingston low $ 0.65 $ 0.53 $ 1.18 low
St. Thomas low $ 0.64 $ 0.56 $ 1.20 low
Owen Sound low $ 0.80 $ 0.41 $ 1.21 low
North Bay low $ 0.65 $ 0.57 $ 1.22 low
Pelham low $ 0.68 $ 0.54 $ 1.22 low
Cornwall low $ 0.74 $ 0.49 $ 1.23 low
Brockville low $ 0.75 $ 0.50 $ 1.25 low
Norfolk low $ 0.58 $ 0.77 $ 1.35 low
Fort Erie low $ 0.78 $ 0.61 $ 1.39 low
King high $ 0.61 $ 0.91 $ 1.51 low
Middlesex Centre mid $ 0.63 $ 0.93 $ 1.56 low
Welland low $ 0.97 $ 0.61 $ 1.58 low
Kitchener low $ 0.82 $ 0.80 $ 1.61 low
Belleville low $ 1.07 $ 0.61 $ 1.68 low
Tillsonburg low $ 0.90 $ 0.79 $ 1.69 low
Thorold low $ 0.94 $ 0.75 $ 1.70 mid
Sarnia mid $ 0.94 $ 0.78 $ 1.71 mid
Niagara-on-the-Lake mid $ 0.84 $ 0.92 $ 1.76 mid
London low $ 0.97 $ 0.83 $ 1.80 mid
Halton Hills high $ 0.87 $ 0.94 $ 1.81 mid
Vaughan high $ 0.70 $ 1.13 $ 1.84 mid
Whitchurch-Stouffville high $ 0.72 $ 1.13 $ 1.84 mid
Lincoln low $ 0.99 $ 0.85 $ 1.85 mid
Sault Ste.Marie low $ 1.16 $ 0.71 $ 1.88 mid
Peterborough low $ 0.99 $ 0.89 $ 1.88 mid
Waterloo mid $ 0.95 $ 0.94 $ 1.89 mid
Guelph mid $ 0.98 $ 0.94 $ 1.92 mid
Leamington mid $ 1.03 $ 0.91 $ 1.94 mid
Woolwich mid $ 0.85 $ 1.10 $ 1.95 mid
Orangeville mid $ 1.04 $ 0.92 $ 1.96 mid
Cambridge mid $ 1.00 $ 0.96 $ 1.96 mid

Industrial Comparisons - Standard Industrial (cont’d)
2007 2007
CVA Taxes per sq. Taxes per Taxes per
Municipality Ranking ft. sq. ft. sq. ft. Tax Burden
Stratford low $ 1.09 $ 0.89 $ 1.98 mid
Grimsby mid $ 1.11 $ 0.90 $ 2.01 mid
Clarington mid $ 1.16 $ 0.88 $ 2.04 mid
Wilmot mid $ 0.95 $ 1.10 $ 2.05 mid
Aurora high $ 0.87 $ 1.23 $ 2.10 mid
East Gwillimbury high $ 0.85 $ 1.25 $ 2.10 mid
Newmarket high $ 0.88 $ 1.23 $ 2.12 mid
Niagara Falls mid $ 1.20 $ 0.94 $ 2.14 mid
Caledon high $ 0.77 $ 1.40 $ 2.17 mid
Wainfleet mid $ 1.26 $ 0.91 $ 2.17 mid
Timmins low $ 1.37 $ 0.81 $ 2.17 mid
Oshawa mid $ 1.38 $ 0.82 $ 2.20 high
Ajax mid $ 1.24 $ 0.97 $ 2.21 high
Brantford low $ 1.30 $ 0.91 $ 2.21 high
Mississauga high $ 0.91 $ 1.39 $ 2.30 high
St. Catharines mid $ 1.35 $ 0.97 $ 2.32 high
Markham high $ 0.91 $ 1.46 $ 2.37 high
Thunder Bay low $ 1.29 $ 1.10 $ 2.39 high
Whitby high $ 1.36 $ 1.06 $ 2.42 high
North Dumfries high $ 1.04 $ 1.46 $ 2.50 high
Milton high $ 1.12 $ 1.41 $ 2.52 high
Georgina high $ 1.20 $ 1.35 $ 2.55 high
Sudbury mid $ 1.58 $ 0.98 $ 2.56 high
Ottawa high $ 1.50 $ 1.35 $ 2.86 high
Windsor high $ 1.74 $ 1.23 $ 2.97 high
Chatham-Kent mid $ 1.78 $ 1.21 $ 2.98 high
Average $ 0.99 $ 0.92 $ 1.91

Median $ 0.95 $ 0.91 $ 1.93
Min $ 0.47 $ 0.32 $ 0.95
Max $ 1.96 $ 1.75 $ 3.71

Industrial Comparisons - Standard Industrial
• 77 of the 79 municipalities are represented in the standard industrial comparison

(Wellesley and Wasaga Beach did not have representative properties)
• The standard industrial properties have an average current value assessment per square
foot of $44 with a range of $15 to $92 per square foot
• Education rates are determined by the Province and are not uniform - as such, the addition
of industrial education rates changes the relative position of properties
• The average total taxes of the survey is $1.91 per square foot

Standard Industrial Comparisons—by Population Group
Standard Industrial Property Taxes - Municipalities with populations less than 20,000
Taxes per Sq. Ft.

2007 2007
Industrial - Standard Municipal Education 2007 Total Average Per
CVA Taxes per sq. Taxes per Taxes per Relative Tax Population
Municipality Ranking ft. sq. ft. sq. ft. Burden Range
Parry Sound mid $ 0.63 $ 0.32 $ 0.95 low
Huntsville mid $ 0.52 $ 0.46 $ 0.97 low
Cobourg low $ 0.53 $ 0.48 $ 1.01 low
Gravenhurst mid $ 0.54 $ 0.48 $ 1.02 low
Bracebridge high $ 0.62 $ 0.50 $ 1.11 low
Pelham low $ 0.68 $ 0.54 $ 1.22 low
King high $ 0.61 $ 0.91 $ 1.51 low
Middlesex Centre mid $ 0.63 $ 0.93 $ 1.56 low
Tillsonburg low $ 0.90 $ 0.79 $ 1.69 low
Thorold low $ 0.94 $ 0.75 $ 1.70 mid
Niagara-on-the-Lake mid $ 0.84 $ 0.92 $ 1.76 mid
Woolwich mid $ 0.85 $ 1.10 $ 1.95 mid
Wilmot mid $ 0.95 $ 1.10 $ 2.05 mid
Wainfleet mid $ 1.26 $ 0.91 $ 2.17 mid
North Dumfries high $ 1.04 $ 1.46 $ 2.50 high $ 1.51
$2.50
$2.00
$1.50
$1.00
$0.50
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Standard Industrial Property Taxes - Municipalities with populations between 20,000– 49,999
Taxes per Sq. Ft.

2007 2007
CVA Taxes per sq. Taxes per Taxes per Relative Tax Population
Municipality Ranking ft. sq. ft. sq. ft. Burden Range
St. Thomas low $ 0.64 $ 0.56 $ 1.20 low
Owen Sound low $ 0.80 $ 0.41 $ 1.21 low
Cornwall low $ 0.74 $ 0.49 $ 1.23 low
Brockville low $ 0.75 $ 0.50 $ 1.25 low
Fort Erie low $ 0.78 $ 0.61 $ 1.39 low
Belleville low $ 1.07 $ 0.61 $ 1.68 low
Whitchurch-Stouffville high $ 0.72 $ 1.13 $ 1.84 mid
Lincoln low $ 0.99 $ 0.85 $ 1.85 mid
Leamington mid $ 1.03 $ 0.91 $ 1.94 mid
Stratford low $ 1.09 $ 0.89 $ 1.98 mid
Grimsby mid $ 1.11 $ 0.90 $ 2.01 mid
Aurora high $ 0.87 $ 1.23 $ 2.10 mid
East Gwillimbury high $ 0.85 $ 1.25 $ 2.10 mid
Timmins low $ 1.37 $ 0.81 $ 2.17 mid
Georgina high $ 1.20 $ 1.35 $ 2.55 high
Woodstock mid $ 1.58 $ 1.20 $ 2.79 high $ 1.82
$3.00
$2.50
$2.00
$1.50
$1.00
$0.50
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Standard Industrial Comparisons —by Population Group
Standard Industrial Property Taxes - Municipalities with populations between 50,000– 99,999
Taxes per Sq. Ft.

2007 2007
Taxes per sq. Taxes per Taxes per Relative Tax Population
Municipality ft. sq. ft. sq. ft. Burden Range
North Bay $ 0.65 $ 0.57 $ 1.22 low
Norfolk $ 0.58 $ 0.77 $ 1.35 low
Welland $ 0.97 $ 0.61 $ 1.58 low
Sarnia $ 0.94 $ 0.78 $ 1.71 mid
Halton Hills $ 0.87 $ 0.94 $ 1.81 mid
Sault Ste.Marie $ 1.16 $ 0.71 $ 1.88 mid
Peterborough $ 0.99 $ 0.89 $ 1.88 mid
Waterloo $ 0.95 $ 0.94 $ 1.89 mid
Clarington $ 1.16 $ 0.88 $ 2.04 mid
Newmarket $ 0.88 $ 1.23 $ 2.12 mid
Niagara Falls $ 1.20 $ 0.94 $ 2.14 mid
Caledon $ 0.77 $ 1.40 $ 2.17 mid
Ajax $ 1.24 $ 0.97 $ 2.21 high
Brantford $ 1.30 $ 0.91 $ 2.21 high
Pickering $ 1.27 $ 1.02 $ 2.29 high
Milton $ 1.12 $ 1.41 $ 2.52 high $ 1.88
$3.00
$2.50
$2.00
$1.50
$1.00
$0.50
$0.00
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2007 2007
Standard Industrial - Standard Municipal Education 2007 Total Average Per
Industrial Property CVA Taxes per sq. Taxes per Taxes per Relative Tax Population
Taxes - Municipality Ranking ft. sq. ft. sq. ft. Burden Range
Barrie mid $ 0.60 $ 0.58 $ 1.18 low
Municipalities with Kingston low $ 0.65 $ 0.53 $ 1.18 low
populations Kitchener low $ 0.82 $ 0.80 $ 1.61 low
100,000+ Richmond Hill high $ 0.69 $ 1.09 $ 1.77 mid
London low $ 0.97 $ 0.83 $ 1.80 mid
Taxes per Sq. Ft. Vaughan high $ 0.70 $ 1.13 $ 1.84 mid
Guelph mid $ 0.98 $ 0.94 $ 1.92 mid
Oshawa mid $ 1.38 $ 0.82 $ 2.20 high
St. Catharines mid $ 1.35 $ 0.97 $ 2.32 high
Markham high $ 0.91 $ 1.46 $ 2.37 high
Thunder Bay low $ 1.29 $ 1.10 $ 2.39 high
Whitby high $ 1.36 $ 1.06 $ 2.42 high
Sudbury mid $ 1.58 $ 0.98 $ 2.56 high
Ottawa high $ 1.50 $ 1.35 $ 2.86 high
Windsor high $ 1.74 $ 1.23 $ 2.97 high
Chatham-Kent mid $ 1.78 $ 1.21 $ 2.98 high
Toronto (East) high $ 1.96 $ 1.75 $ 3.71 high $ 2.28
$4.00
$3.50
$3.00
$2.50
$2.00
$1.50
$1.00
$0.50
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Standard Industrial Comparisons—by Location
2006 2006
Taxes per sq. Taxes per Taxes per Location
Municipality Location ft. sq. ft. sq. ft. Tax Burden Average
Huntsville Simcoe/Musk./Duff. $ 0.52 $ 0.46 $ 0.97 low
Gravenhurst Simcoe/Musk./Duff. $ 0.54 $ 0.48 $ 1.02 low
Bracebridge Simcoe/Musk./Duff. $ 0.62 $ 0.50 $ 1.11 low
Barrie Simcoe/Musk./Duff. $ 0.60 $ 0.58 $ 1.18 low
Bradford West Gwillimbury Simcoe/Musk./Duff. $ 0.63 $ 1.04 $ 1.67 low
Orangeville Simcoe/Musk./Duff. $ 1.04 $ 0.92 $ 1.96 mid $ 1.27
2006 2006
Cobourg Eastern $ 0.53 $ 0.48 $ 1.01 low
Kingston Eastern $ 0.65 $ 0.53 $ 1.18 low
Cornwall Eastern $ 0.74 $ 0.49 $ 1.23 low
Brockville Eastern $ 0.75 $ 0.50 $ 1.25 low
Belleville Eastern $ 1.07 $ 0.61 $ 1.68 low
Peterborough Eastern $ 0.99 $ 0.89 $ 1.88 mid
Ottawa Eastern $ 1.50 $ 1.35 $ 2.86 high $ 1.51
2006 2006
Pelham Niagara/Hamilton $ 0.68 $ 0.54 $ 1.22 low
Port Colborne Niagara/Hamilton $ 0.79 $ 0.51 $ 1.30 low
Thorold Niagara/Hamilton $ 0.94 $ 0.75 $ 1.70 mid
Niagara-on-the-Lake Niagara/Hamilton $ 0.84 $ 0.92 $ 1.76 mid
Lincoln Niagara/Hamilton $ 0.99 $ 0.85 $ 1.85 mid
Grimsby Niagara/Hamilton $ 1.11 $ 0.90 $ 2.01 mid
Niagara Falls Niagara/Hamilton $ 1.20 $ 0.94 $ 2.14 mid
Wainfleet Niagara/Hamilton $ 1.26 $ 0.91 $ 2.17 mid
Hamilton Niagara/Hamilton $ 1.58 $ 0.72 $ 2.30 high
St. Catharines Niagara/Hamilton $ 1.35 $ 0.97 $ 2.32 high $ 1.78

Standard Industrial Comparisons—by Location (cont’d)
2006 2006
Owen Sound Southwest $ 0.80 $ 0.41 $ 1.21 low
Middlesex Centre Southwest $ 0.63 $ 0.93 $ 1.56 low
Kitchener Southwest $ 0.82 $ 0.80 $ 1.61 low
Tillsonburg Southwest $ 0.90 $ 0.79 $ 1.69 low
Leamington Southwest $ 1.03 $ 0.91 $ 1.94 mid
Woolwich Southwest $ 0.85 $ 1.10 $ 1.95 mid
Cambridge Southwest $ 1.00 $ 0.96 $ 1.96 mid
Stratford Southwest $ 1.09 $ 0.89 $ 1.98 mid
Wilmot Southwest $ 0.95 $ 1.10 $ 2.05 mid
Brantford Southwest $ 1.30 $ 0.91 $ 2.21 high
North Dumfries Southwest $ 1.04 $ 1.46 $ 2.50 high
Chatham-Kent Southwest $ 1.78 $ 1.21 $ 2.98 high $ 1.92
2006 2006
North Bay North $ 0.65 $ 0.57 $ 1.22 low
Sault Ste.Marie North $ 1.16 $ 0.71 $ 1.88 mid
Timmins North $ 1.37 $ 0.81 $ 2.17 mid
Thunder Bay North $ 1.29 $ 1.10 $ 2.39 high
Sudbury North $ 1.58 $ 0.98 $ 2.56 high $ 2.04

Standard Industrial Comparisons—by Location (cont’d)
2006 2006
King GTA $ 0.61 $ 0.91 $ 1.51 low
Halton Hills GTA $ 0.87 $ 0.94 $ 1.81 mid
Vaughan GTA $ 0.70 $ 1.13 $ 1.84 mid
Whitchurch-Stouffville GTA $ 0.72 $ 1.13 $ 1.84 mid
Clarington GTA $ 1.16 $ 0.88 $ 2.04 mid
Aurora GTA $ 0.87 $ 1.23 $ 2.10 mid
East Gwillimbury GTA $ 0.85 $ 1.25 $ 2.10 mid
Newmarket GTA $ 0.88 $ 1.23 $ 2.12 mid
Brampton GTA $ 0.92 $ 1.20 $ 2.12 mid
Caledon GTA $ 0.77 $ 1.40 $ 2.17 mid
Oshawa GTA $ 1.38 $ 0.82 $ 2.20 high
Ajax GTA $ 1.24 $ 0.97 $ 2.21 high
Mississauga GTA $ 0.91 $ 1.39 $ 2.30 high
Markham GTA $ 0.91 $ 1.46 $ 2.37 high
Oakville GTA $ 1.14 $ 1.26 $ 2.40 high
Toronto (South) GTA $ 1.27 $ 1.14 $ 2.41 high
Whitby GTA $ 1.36 $ 1.06 $ 2.42 high
Toronto (North) GTA $ 1.31 $ 1.17 $ 2.48 high
Milton GTA $ 1.12 $ 1.41 $ 2.52 high
Georgina GTA $ 1.20 $ 1.35 $ 2.55 high
Toronto (East) GTA $ 1.96 $ 1.75 $ 3.71 high $ 2.26

Large Industrial Comparisons

2006 2006
2006 Total Relative
CVA Municipal Education
Municipality Taxes per Tax
Ranking Taxes per Taxes per
sq. ft. Burden
sq. ft. sq. ft.
Norfolk low $ 0.18 $ 0.24 $ 0.42 low
Clarington low $ 0.31 $ 0.24 $ 0.55 low
Fort Erie low $ 0.40 $ 0.32 $ 0.72 low
Amherstburg low $ 0.38 $ 0.41 $ 0.79 low
Toronto (South) low $ 0.45 $ 0.40 $ 0.84 low
North Bay mid $ 0.47 $ 0.41 $ 0.88 low
Kingston low $ 0.51 $ 0.41 $ 0.92 low
Welland low $ 0.56 $ 0.37 $ 0.93 low
Oshawa low $ 0.65 $ 0.39 $ 1.03 low
Stratford low $ 0.58 $ 0.47 $ 1.05 low
Chatham-Kent low $ 0.62 $ 0.42 $ 1.05 low
St. Thomas low $ 0.56 $ 0.50 $ 1.06 low
Barrie high $ 0.56 $ 0.55 $ 1.10 low
East Gwillimbury high $ 0.47 $ 0.67 $ 1.13 low
Kitchener mid $ 0.58 $ 0.56 $ 1.14 low
Niagara Falls mid $ 0.70 $ 0.53 $ 1.22 low
Whitchurch-Stouffville high $ 0.48 $ 0.75 $ 1.23 low
Toronto (East) mid $ 0.66 $ 0.59 $ 1.24 mid
Hamilton low $ 0.92 $ 0.33 $ 1.24 mid
Cornwall low $ 0.75 $ 0.50 $ 1.25 mid
Tillsonburg low $ 0.67 $ 0.59 $ 1.25 mid
Brockville mid $ 0.76 $ 0.50 $ 1.26 mid
Thorold mid $ 0.71 $ 0.56 $ 1.27 mid
Sarnia low $ 0.70 $ 0.58 $ 1.27 mid
Aurora high $ 0.54 $ 0.76 $ 1.30 mid
Ajax mid $ 0.74 $ 0.58 $ 1.32 mid
Markham high $ 0.51 $ 0.81 $ 1.32 mid
Vaughan high $ 0.51 $ 0.82 $ 1.33 mid
Pickering mid $ 0.74 $ 0.59 $ 1.33 mid
Belleville mid $ 0.87 $ 0.50 $ 1.38 mid
Toronto (West) high $ 0.74 $ 0.66 $ 1.40 mid
London mid $ 0.76 $ 0.64 $ 1.40 mid
Waterloo mid $ 0.71 $ 0.70 $ 1.41 mid
Cobourg low $ 0.74 $ 0.67 $ 1.41 mid
Guelph mid $ 0.74 $ 0.70 $ 1.44 mid
Owen Sound low $ 0.96 $ 0.49 $ 1.45 mid
Woolwich high $ 0.63 $ 0.82 $ 1.45 mid

Large Industrial Comparisons Cont’d
2006 2006
2006 Total Relative
Municipality Taxes per Tax
sq. ft. Burden
sq. ft. sq. ft.
Milton high $ 0.65 $ 0.84 $ 1.48 high
Newmarket high $ 0.64 $ 0.90 $ 1.54 high
Sault Ste. Marie low $ 0.96 $ 0.59 $ 1.54 high
Port Colborne mid $ 0.94 $ 0.60 $ 1.55 high
Whitby high $ 0.92 $ 0.71 $ 1.63 high
Peterborough mid $ 0.86 $ 0.78 $ 1.64 high
Halton Hills high $ 0.80 $ 0.86 $ 1.67 high
Leamington mid $ 0.90 $ 0.81 $ 1.71 high
Caledon high $ 0.61 $ 1.11 $ 1.73 high
Brantford mid $ 1.06 $ 0.73 $ 1.79 high
Grimsby high $ 0.99 $ 0.81 $ 1.80 high
Ottawa high $ 1.01 $ 0.91 $ 1.92 high
Windsor mid $ 1.18 $ 0.83 $ 2.02 high
Sudbury mid $ 1.46 $ 0.91 $ 2.37 high
Timmins high $ 1.99 $ 1.18 $ 3.17 high
Average $ 0.71 $ 0.64 $ 1.35

Median $ 0.68 $ 0.60 $ 1.32
Min $ 0.18 $ 0.24 $ 0.42
Max $ 1.99 $ 1.18 $ 3.17
Trends and Observations - Large Industrial

• 65 of the 79 municipalities were represented in the Large Industrial comparison
• Of the municipalities surveyed, Hamilton, Sudbury, Chatham-Kent, Ottawa, Windsor, Timmins,

Thunder Bay, St. Thomas, Sault Ste. Marie, and the Counties of Essex, Lambton and Grey
established a large industrial class
• The average current value assessment for large industrial properties in the survey is $29, with a
range from $10 to $63
• The average square footage of properties included in the survey is 331,000
• The average total taxes in this class is $1.35 per square foot

Large Industrial Comparisons—by Population Group
Large Industrial - Municipalities with populations less than 20,000

Taxes per Sq. Ft.
2007 2007
2007 Total Relative Average Per
Municipal Education
Municipality Taxes per Tax Population
Taxes per Taxes per
sq. ft. Burden Range
sq. ft. sq. ft.
West Lincoln $ 0.31 $ 0.26 $ 0.57 low
Niagara-on-the-Lake $ 0.43 $ 0.47 $ 0.90 low
Tillsonburg $ 0.67 $ 0.59 $ 1.25 mid
Thorold $ 0.71 $ 0.56 $ 1.27 mid
Cobourg $ 0.74 $ 0.67 $ 1.41 mid
Woolwich $ 0.63 $ 0.83 $ 1.46 mid
Port Colborne $ 0.94 $ 0.60 $ 1.55 high $ 1.20
$1.80 2007 Municipal Taxes per sq. ft. 2007 Education Taxes per sq. ft.
$1.60
$1.40
$1.20
$1.00
$0.80
$0.60
$0.40
$0.20
$0.00
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Large Industrial Comparisons —by Population Group
Large Industrial - Municipalities with populations between 20,000-49,999

Taxes per Sq. Ft.
2007 2007
Municipal Education
Taxes per Taxes per
sq. ft. sq. ft.
Fort Erie $ 0.40 $ 0.32 $ 0.72 low
Amherstburg $ 0.38 $ 0.41 $ 0.79 low
Stratford $ 0.58 $ 0.47 $ 1.05 low
St. Thomas $ 0.56 $ 0.50 $ 1.06 low
East Gwillimbury $ 0.47 $ 0.67 $ 1.13 low
Whitchurch-Stouffville $ 0.48 $ 0.75 $ 1.23 low
Cornwall $ 0.75 $ 0.50 $ 1.25 mid
Brockville $ 0.76 $ 0.50 $ 1.26 mid
Orangeville $ 0.68 $ 0.60 $ 1.28 mid
Aurora $ 0.54 $ 0.76 $ 1.30 mid
Belleville $ 0.87 $ 0.50 $ 1.38 mid
Owen Sound $ 0.96 $ 0.49 $ 1.45 mid
Woodstock $ 0.84 $ 0.64 $ 1.47 high
Leamington $ 0.90 $ 0.81 $ 1.71 high
Grimsby $ 0.99 $ 0.81 $ 1.80 high
Timmins $ 1.99 $ 1.18 $ 3.17 high $ 1.38
$3.50
2007 Municipal Taxes per sq. ft. 2007 Education Taxes per sq. ft.
$3.00
$2.50
$2.00
$1.50
$1.00
$0.50
$0.00
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Large Industrial - Municipalities with populations between 50,000-99,999

Taxes per Sq. Ft.
2007 2007
Municipal Education
Taxes per Taxes per
sq. ft. sq. ft.
Norfolk $ 0.18 $ 0.24 $ 0.42 low
Clarington $ 0.31 $ 0.24 $ 0.55 low
North Bay $ 0.47 $ 0.41 $ 0.88 low
Welland $ 0.56 $ 0.37 $ 0.93 low
Niagara Falls $ 0.69 $ 0.53 $ 1.22 low
Sarnia $ 0.70 $ 0.58 $ 1.27 mid
Ajax $ 0.74 $ 0.58 $ 1.32 mid
Pickering $ 0.74 $ 0.59 $ 1.33 mid
Waterloo $ 0.71 $ 0.70 $ 1.41 mid
Milton $ 0.65 $ 0.84 $ 1.48 high
Newmarket $ 0.64 $ 0.90 $ 1.54 high
Sault Ste. Marie $ 0.96 $ 0.59 $ 1.54 high
Peterborough $ 0.86 $ 0.78 $ 1.64 high
Halton Hills $ 0.80 $ 0.86 $ 1.67 high
Caledon $ 0.61 $ 1.11 $ 1.73 high
Brantford $ 1.06 $ 0.73 $ 1.79 high $ 1.26
$2.00
$1.80
$1.60
$1.40
$1.20
$1.00
$0.80
$0.60
$0.40
$0.20
$0.00
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2007 2007
Large Industrial - 2007 Total Relative Average Per
Municipalities Municipality
Taxes per Tax Population
with populations sq. ft. sq. ft.
100,000+ Toronto (South) low $ 0.45 $ 0.40 $ 0.84 low
Taxes per Sq. Ft. Kingston low $ 0.51 $ 0.41 $ 0.92 low
Oshawa low $ 0.65 $ 0.39 $ 1.03 low
Chatham-Kent low $ 0.62 $ 0.42 $ 1.05 low
Barrie high $ 0.56 $ 0.55 $ 1.10 low
Kitchener mid $ 0.58 $ 0.56 $ 1.14 low
Toronto (East) mid $ 0.66 $ 0.59 $ 1.24 mid
Hamilton low $ 0.92 $ 0.33 $ 1.24 mid
Markham high $ 0.51 $ 0.81 $ 1.32 mid
Vaughan high $ 0.51 $ 0.82 $ 1.33 mid
Toronto (West) high $ 0.74 $ 0.66 $ 1.40 mid
London mid $ 0.76 $ 0.64 $ 1.40 mid
Guelph mid $ 0.74 $ 0.70 $ 1.44 mid
Whitby high $ 0.92 $ 0.71 $ 1.63 high
Ottawa high $ 1.01 $ 0.91 $ 1.92 high
Windsor mid $ 1.18 $ 0.83 $ 2.02 high
Sudbury mid $ 1.46 $ 0.91 $ 2.37 high $ 1.44
$2.50
$2.00
$1.50
$1.00
$0.50
$0.00
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Large Industrial Comparisons —by Location
2006 2006
2006 Total Relative
Municipal Education Location
Municipality Location Taxes per Tax
Taxes per Taxes per Average
sq. ft. Burden
sq. ft. sq. ft.
St. Catharines Niagara/Hamilton $ 0.68 $ 0.49 $ 1.17 low
Niagara Falls Niagara/Hamilton $ 0.69 $ 0.53 $ 1.22 low
Hamilton Niagara/Hamilton $ 0.92 $ 0.33 $ 1.24 low
Thorold Niagara/Hamilton $ 0.71 $ 0.56 $ 1.27 mid
Port Colborne Niagara/Hamilton $ 0.94 $ 0.60 $ 1.55 high
Grimsby Niagara/Hamilton $ 0.99 $ 0.81 $ 1.80 high $ 1.14
2006 2006
2006 Total Relative
sq. ft. Burden
sq. ft. sq. ft.
Barrie Simcoe/Musk./Duff. $ 0.56 $ 0.55 $ 1.10 low
Orangeville Simcoe/Musk./Duff. $ 0.68 $ 0.60 $ 1.28 mid $ 1.19
2006 2006
2006 Total Relative
sq. ft. Burden
sq. ft. sq. ft.
Stratford Southwest $ 0.58 $ 0.47 $ 1.05 low
Chatham-Kent Southwest $ 0.62 $ 0.42 $ 1.05 low
Kitchener Southwest $ 0.58 $ 0.56 $ 1.14 low
Tillsonburg Southwest $ 0.67 $ 0.59 $ 1.25 mid
Cambridge Southwest $ 0.68 $ 0.65 $ 1.33 mid
Owen Sound Southwest $ 0.96 $ 0.49 $ 1.45 mid
Woolwich Southwest $ 0.63 $ 0.82 $ 1.45 mid
Leamington Southwest $ 0.90 $ 0.81 $ 1.71 high
Brantford Southwest $ 1.06 $ 0.73 $ 1.79 high
Windsor Southwest $ 1.18 $ 0.83 $ 2.02 high $ 1.31

Large Industrial Comparisons —by Location (cont’d)
2006 2006
2006 Total Relative
sq. ft. Burden
sq. ft. sq. ft.
Kingston Eastern $ 0.51 $ 0.41 $ 0.92 low
Cornwall Eastern $ 0.75 $ 0.50 $ 1.25 mid
Brockville Eastern $ 0.76 $ 0.50 $ 1.26 mid
Cobourg Eastern $ 0.74 $ 0.67 $ 1.41 mid
Peterborough Eastern $ 0.86 $ 0.78 $ 1.64 high
Ottawa Eastern $ 1.01 $ 0.91 $ 1.92 high $ 1.32
2006 2006
2006 Total Relative
sq. ft. Burden
sq. ft. sq. ft.
Clarington GTA $ 0.31 $ 0.24 $ 0.55 low
Toronto (South) GTA $ 0.45 $ 0.40 $ 0.84 low
Oshawa GTA $ 0.65 $ 0.39 $ 1.03 low
East Gwillimbury GTA $ 0.47 $ 0.67 $ 1.13 low
Toronto (East) GTA $ 0.66 $ 0.59 $ 1.24 mid
Brampton GTA $ 0.54 $ 0.71 $ 1.25 mid
Aurora GTA $ 0.54 $ 0.76 $ 1.30 mid
Ajax GTA $ 0.74 $ 0.58 $ 1.32 mid
Markham GTA $ 0.51 $ 0.81 $ 1.32 mid
Vaughan GTA $ 0.51 $ 0.82 $ 1.33 mid
Pickering GTA $ 0.74 $ 0.59 $ 1.33 mid
Toronto (West) GTA $ 0.74 $ 0.66 $ 1.40 mid
Milton GTA $ 0.65 $ 0.84 $ 1.48 high
Newmarket GTA $ 0.64 $ 0.90 $ 1.54 high
Mississauga GTA $ 0.64 $ 0.98 $ 1.61 high
Whitby GTA $ 0.92 $ 0.71 $ 1.63 high
Halton Hills GTA $ 0.80 $ 0.86 $ 1.67 high
Caledon GTA $ 0.61 $ 1.11 $ 1.73 high
Oakville GTA $ 0.96 $ 1.06 $ 2.02 high $ 1.38

Large Industrial Comparisons —by Location (cont’d)
2006 2006
2006 Total Relative
sq. ft. Burden
sq. ft. sq. ft.
North Bay North $ 0.47 $ 0.41 $ 0.88 low
Sault Ste. Marie North $ 0.96 $ 0.59 $ 1.54 high
Thunder Bay North $ 1.01 $ 0.86 $ 1.86 high
Sudbury North $ 1.46 $ 0.91 $ 2.37 high
Timmins North $ 1.99 $ 1.18 $ 3.17 high $ 1.97

Industrial Comparisons - Industrial Vacant Land

Vacant Land Summary 2007 2007 2007 Vac. Land
Municipal Education Property Relative
Municipality CVA Taxes Taxes Taxes Tax Burden
Ranking Per Acre Per Acre Per Acre Ranking
Middlesex Centre low $ 233 $ 348 $ 581 low
West Lincoln low $ 497 $ 410 $ 906 low
Norfolk low $ 451 $ 619 $ 1,070 low
North Bay low $ 578 $ 509 $ 1,087 low
Sault Ste. Marie low $ 689 $ 422 $ 1,111 low
St. Thomas low $ 664 $ 589 $ 1,254 low
East Gwillimbury mid $ 522 $ 747 $ 1,269 low
Cornwall low $ 805 $ 533 $ 1,338 low
Sudbury low $ 844 $ 524 $ 1,368 low
Tillsonburg low $ 743 $ 652 $ 1,395 low
Belleville low $ 899 $ 511 $ 1,410 low
Parry Sound mid $ 962 $ 457 $ 1,419 low
Amherstburg mid $ 695 $ 764 $ 1,459 low
Cobourg low $ 783 $ 706 $ 1,488 low
Brockville low $ 911 $ 601 $ 1,512 low
Wilmot low $ 712 $ 829 $ 1,542 low
Fort Erie low $ 871 $ 691 $ 1,562 low
Sarnia low $ 901 $ 746 $ 1,647 low
Welland low $ 1,048 $ 681 $ 1,730 low
Chatham-Kent low $ 1,033 $ 701 $ 1,733 low
Leamington mid $ 917 $ 817 $ 1,734 mid
Woodstock low $ 987 $ 750 $ 1,737 mid
Timmins low $ 1,121 $ 664 $ 1,785 mid
Kingston low $ 1,030 $ 839 $ 1,869 mid
Woolwich mid $ 862 $ 1,126 $ 1,988 mid
Peterborough mid $ 1,116 $ 1,009 $ 2,125 mid
Georgina mid $ 1,013 $ 1,136 $ 2,149 mid
Thorold mid $ 1,203 $ 962 $ 2,165 mid
Clarington mid $ 1,242 $ 940 $ 2,182 mid
Brantford mid $ 1,361 $ 944 $ 2,305 mid
Orangeville mid $ 1,227 $ 1,088 $ 2,314 mid
Lincoln mid $ 1,314 $ 1,129 $ 2,443 mid
Bradford West Gwillimbury mid $ 964 $ 1,617 $ 2,581 mid
Barrie high $ 1,369 $ 1,341 $ 2,710 mid
King high $ 1,098 $ 1,649 $ 2,747 mid
Niagara Falls mid $ 1,609 $ 1,277 $ 2,886 mid
Waterloo mid $ 1,480 $ 1,469 $ 2,949 mid
London mid $ 1,605 $ 1,370 $ 2,975 mid
St. Catharines mid $ 1,780 $ 1,281 $ 3,061 mid
Guelph mid $ 1,572 $ 1,498 $ 3,070 mid
Newmarket high $ 1,301 $ 1,820 $ 3,122 mid
Cambridge mid $ 1,627 $ 1,568 $ 3,196 mid

Industrial Comparisons - Industrial Vacant Land (cont’d)

Municipality CVA Taxes Taxes Taxes Tax Burden
Ranking Per Acre Per Acre Per Acre Ranking
Whitchurch-Stouffville high $ 1,273 $ 2,004 $ 3,277 high
Grimsby mid $ 1,828 $ 1,498 $ 3,326 high
Niagara-on-the-Lake mid $ 1,605 $ 1,747 $ 3,353 high
Whitby high $ 2,259 $ 1,762 $ 4,021 high
Windsor mid $ 2,396 $ 1,690 $ 4,085 high
Oshawa high $ 2,743 $ 1,624 $ 4,367 high
Milton high $ 2,058 $ 2,590 $ 4,648 high
Halton Hills high $ 2,261 $ 2,431 $ 4,692 high
Ajax high $ 2,703 $ 2,118 $ 4,822 high
Ottawa high $ 2,582 $ 2,322 $ 4,904 high
Caledon high $ 1,753 $ 3,170 $ 4,923 high
Hamilton high $ 3,017 $ 1,965 $ 4,982 high
Pickering high $ 3,129 $ 2,505 $ 5,634 high
Burlington high $ 2,803 $ 2,849 $ 5,651 high
Aurora high $ 2,356 $ 3,326 $ 5,681 high
Mississauga high $ 2,298 $ 3,528 $ 5,825 high
Brampton high $ 2,634 $ 3,399 $ 6,034 high
Oakville high $ 3,081 $ 3,389 $ 6,470 high
Markham high $ 2,847 $ 4,543 $ 7,390 high
Richmond Hill high $ 2,969 $ 4,719 $ 7,688 high
Vaughan high $ 3,226 $ 5,185 $ 8,411 high
Average $ 1,477 $ 1,492 $ 2,969

Median $ 1,234 $ 1,132 $ 2,379
Minimum $ 233 $ 348 $ 581
Maximum $ 3,226 $ 5,185 $ 8,411
• The average value for an acre of industrial land across the survey is $110,000. The CVA
ranges from $24,000 to $481,000 per acre across the survey
• Every effort was made to select serviced properties between 1 and 5 acres. The properties
selected were serviced land averaging 2 acres - this provided better comparators upon which
to complete the relative tax burden analysis
• The average property tax is $2,969 per acre

Industrial Comparisons—Industrial Vacant Land—by Population Group
Industrial Vacant Land Property Taxes - Municipalities with populations less than 20,000
Taxes per Acres

Municipality CVA Taxes Taxes Taxes Tax Burden Average By
Ranking Per Acre Per Acre Per Acre Ranking Population
Middlesex Centre low $ 233 $ 348 $ 581 low
West Lincoln low $ 497 $ 410 $ 906 low
Tillsonburg low $ 743 $ 652 $ 1,395 low
Parry Sound mid $ 962 $ 457 $ 1,419 low
Cobourg low $ 783 $ 706 $ 1,488 low
Wilmot low $ 712 $ 829 $ 1,542 low
Woolwich mid $ 862 $ 1,126 $ 1,988 mid
Thorold mid $ 1,203 $ 962 $ 2,165 mid
King high $ 1,098 $ 1,649 $ 2,747 mid
Niagara-on-the-Lake mid $ 1,605 $ 1,747 $ 3,353 high $ 1,708
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
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Industrial Comparisons—Industrial Vacant Land —by Population Group
Industrial Vacant Land Property Taxes Municipalities with populations between 20,000– 49,999
Taxes per Acres

St. Thomas low $ 664 $ 589 $ 1,254 low
East Gwillimbury mid $ 522 $ 747 $ 1,269 low
Cornwall low $ 805 $ 533 $ 1,338 low
Belleville low $ 899 $ 511 $ 1,410 low
Amherstburg mid $ 695 $ 764 $ 1,459 low
Brockville low $ 911 $ 601 $ 1,512 low
Fort Erie low $ 871 $ 691 $ 1,562 low
Leamington mid $ 917 $ 817 $ 1,734 mid
Woodstock low $ 987 $ 750 $ 1,737 mid
Timmins low $ 1,121 $ 664 $ 1,785 mid
Georgina mid $ 1,013 $ 1,136 $ 2,149 mid
Orangeville mid $ 1,227 $ 1,088 $ 2,314 mid
Lincoln mid $ 1,314 $ 1,129 $ 2,443 mid
Bradford West Gwillimbury mid $ 964 $ 1,617 $ 2,581 mid
Whitchurch-Stouffville high $ 1,273 $ 2,004 $ 3,277 high
Grimsby mid $ 1,828 $ 1,498 $ 3,326 high
Aurora high $ 2,356 $ 3,326 $ 5,681 high $ 2,077
$6,000
$5,000
$4,000
$3,000
$2,000
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Industrial Vacant Land Property Taxes Municipalities with populations between 50,000– 99,999
Taxes per Acres

Norfolk low $ 451 $ 619 $ 1,070 low
North Bay low $ 578 $ 509 $ 1,087 low
Sault Ste. Marie low $ 689 $ 422 $ 1,111 low
Sarnia low $ 901 $ 746 $ 1,647 low
Welland low $ 1,048 $ 681 $ 1,730 low
Peterborough mid $ 1,116 $ 1,009 $ 2,125 mid
Clarington mid $ 1,242 $ 940 $ 2,182 mid
Brantford mid $ 1,361 $ 944 $ 2,305 mid
Niagara Falls mid $ 1,609 $ 1,277 $ 2,886 mid
Waterloo mid $ 1,480 $ 1,469 $ 2,949 mid
Newmarket high $ 1,301 $ 1,820 $ 3,122 mid
Milton high $ 2,058 $ 2,590 $ 4,648 high
Halton Hills high $ 2,261 $ 2,431 $ 4,692 high
Ajax high $ 2,703 $ 2,118 $ 4,822 high
Caledon high $ 1,753 $ 3,170 $ 4,923 high
Pickering high $ 3,129 $ 2,505 $ 5,634 high $ 2,933
$6,000
$5,000
$4,000
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Industrial Vacant Land Property Taxes Municipalities with populations 100,000+
Taxes per Acres

Sudbury low $ 844 $ 524 $ 1,368 low
Chatham-Kent low $ 1,033 $ 701 $ 1,733 low
Kingston low $ 1,030 $ 839 $ 1,869 mid
Barrie high $ 1,369 $ 1,341 $ 2,710 mid
London mid $ 1,605 $ 1,370 $ 2,975 mid
St. Catharines mid $ 1,780 $ 1,281 $ 3,061 mid
Guelph mid $ 1,572 $ 1,498 $ 3,070 mid
Cambridge mid $ 1,627 $ 1,568 $ 3,196 mid
Whitby high $ 2,259 $ 1,762 $ 4,021 high
Windsor mid $ 2,396 $ 1,690 $ 4,085 high
Oshawa high $ 2,743 $ 1,624 $ 4,367 high
Ottawa high $ 2,582 $ 2,322 $ 4,904 high
Hamilton high $ 3,017 $ 1,965 $ 4,982 high
Burlington high $ 2,803 $ 2,849 $ 5,651 high
Mississauga high $ 2,298 $ 3,528 $ 5,825 high
Brampton high $ 2,634 $ 3,399 $ 6,034 high
Oakville high $ 3,081 $ 3,389 $ 6,470 high
Markham high $ 2,847 $ 4,543 $ 7,390 high
Richmond Hill high $ 2,969 $ 4,719 $ 7,688 high
Vaughan high $ 3,226 $ 5,185 $ 8,411 high $ 4,397
$9,000
$8,000
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
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Industrial Comparisons—Industrial Vacant Land —by Location

Municipality Location Taxes Taxes Taxes Tax Burden Location
Per Acre Per Acre Per Acre Ranking Average
North Bay North $ 578 $ 509 $ 1,087 low
Sault Ste. Marie North $ 689 $ 422 $ 1,111 low
Sudbury North $ 844 $ 524 $ 1,368 low
Timmins North $ 1,121 $ 664 $ 1,785 mid
Thunder Bay North $ 2,293 $ 1,950 $ 4,243 high $ 1,919

Middlesex Centre Southwest $ 233 $ 348 $ 581 low
Norfolk Southwest $ 451 $ 619 $ 1,070 low
St. Thomas Southwest $ 664 $ 589 $ 1,254 low
Stratford Southwest $ 762 $ 623 $ 1,385 low
Tillsonburg Southwest $ 743 $ 652 $ 1,395 low
Amherstburg Southwest $ 695 $ 764 $ 1,459 low
Wilmot Southwest $ 712 $ 829 $ 1,542 low
Sarnia Southwest $ 901 $ 746 $ 1,647 low
Chatham-Kent Southwest $ 1,033 $ 701 $ 1,733 low
Leamington Southwest $ 917 $ 817 $ 1,734 mid
Woodstock Southwest $ 987 $ 750 $ 1,737 mid
Woolwich Southwest $ 862 $ 1,126 $ 1,988 mid
Brantford Southwest $ 1,361 $ 944 $ 2,305 mid
Kitchener Southwest $ 1,356 $ 1,319 $ 2,675 mid
Waterloo Southwest $ 1,480 $ 1,469 $ 2,949 mid
London Southwest $ 1,605 $ 1,370 $ 2,975 mid
Guelph Southwest $ 1,572 $ 1,498 $ 3,070 mid
Cambridge Southwest $ 1,627 $ 1,568 $ 3,196 mid
Windsor Southwest $ 2,396 $ 1,690 $ 4,085 high $ 2,001

Parry Sound Simcoe/Musk./Duff. $ 962 $ 457 $ 1,419 low
Orangeville Simcoe/Musk./Duff. $ 1,227 $ 1,088 $ 2,314 mid
Bradford West Gwillimbury Simcoe/Musk./Duff. $ 964 $ 1,617 $ 2,581 mid
Barrie Simcoe/Musk./Duff. $ 1,369 $ 1,341 $ 2,710 mid $ 2,256

Industrial Comparisons—Industrial Vacant Land —by Location (cont’d)

Cornwall Eastern $ 805 $ 533 $ 1,338 low
Belleville Eastern $ 899 $ 511 $ 1,410 low
Cobourg Eastern $ 783 $ 706 $ 1,488 low
Brockville Eastern $ 911 $ 601 $ 1,512 low
Kingston Eastern $ 1,030 $ 839 $ 1,869 mid
Peterborough Eastern $ 1,116 $ 1,009 $ 2,125 mid
Ottawa Eastern $ 2,582 $ 2,322 $ 4,904 high $ 2,092

West Lincoln Niagara/Hamilton $ 497 $ 410 $ 906 low
Port Colborne Niagara/Hamilton $ 731 $ 471 $ 1,202 low
Fort Erie Niagara/Hamilton $ 871 $ 691 $ 1,562 low
Welland Niagara/Hamilton $ 1,048 $ 681 $ 1,730 low
Thorold Niagara/Hamilton $ 1,203 $ 962 $ 2,165 mid
Lincoln Niagara/Hamilton $ 1,314 $ 1,129 $ 2,443 mid
Niagara Falls Niagara/Hamilton $ 1,609 $ 1,277 $ 2,886 mid
St. Catharines Niagara/Hamilton $ 1,780 $ 1,281 $ 3,061 mid
Grimsby Niagara/Hamilton $ 1,828 $ 1,498 $ 3,326 high
Niagara-on-the-Lake Niagara/Hamilton $ 1,605 $ 1,747 $ 3,353 high
Hamilton Niagara/Hamilton $ 3,017 $ 1,965 $ 4,982 high $ 2,511

East Gwillimbury GTA $ 522 $ 747 $ 1,269 low
Georgina GTA $ 1,013 $ 1,136 $ 2,149 mid
Clarington GTA $ 1,242 $ 940 $ 2,182 mid
King GTA $ 1,098 $ 1,649 $ 2,747 mid
Newmarket GTA $ 1,301 $ 1,820 $ 3,122 mid
Whitchurch-Stouffville GTA $ 1,273 $ 2,004 $ 3,277 high
Whitby GTA $ 2,259 $ 1,762 $ 4,021 high
Oshawa GTA $ 2,743 $ 1,624 $ 4,367 high
Milton GTA $ 2,058 $ 2,590 $ 4,648 high
Halton Hills GTA $ 2,261 $ 2,431 $ 4,692 high
Ajax GTA $ 2,703 $ 2,118 $ 4,822 high
Caledon GTA $ 1,753 $ 3,170 $ 4,923 high
Pickering GTA $ 3,129 $ 2,505 $ 5,634 high
Aurora GTA $ 2,356 $ 3,326 $ 5,681 high
Burlington GTA $ 2,803 $ 2,849 $ 5,651 high
Mississauga GTA $ 2,298 $ 3,528 $ 5,825 high
Brampton GTA $ 2,634 $ 3,399 $ 6,034 high
Oakville GTA $ 3,081 $ 3,389 $ 6,470 high
Markham GTA $ 2,847 $ 4,543 $ 7,390 high
Richmond Hill GTA $ 2,969 $ 4,719 $ 7,688 high
Vaughan GTA $ 3,226 $ 5,185 $ 8,411 high $ 4,810

Industrial Summary
Note that the blended ranking is for Standard Industrial and Large Industrial only.
Industrial - Summary Vac. Land Standard Large
Location Relative Relative Relative Relative Tax
Municipality Tax Burden Tax Burden Tax Burden Burden Industrial
Ranking Ranking Ranking Ranking Blended
Belleville Eastern low low mid low-mid
Brockville Eastern low low mid low-mid
Cobourg Eastern low low mid low-mid
Cornwall Eastern low low mid low-mid
Kingston Eastern mid low low low
Ottawa Eastern high high high high
Peterborough Eastern mid mid high mid-high
Ajax GTA high high mid mid-high

Aurora GTA high mid mid mid
Brampton GTA high mid mid mid
Burlington GTA high high high high
Caledon GTA high mid high mid-high
Clarington GTA mid mid low low-mid
East Gwillimbury GTA low mid low low-mid
Georgina GTA mid high high
Halton Hills GTA high mid high mid-high
King GTA mid low low
Markham GTA high high mid mid-high
Milton GTA high high high high
Mississauga GTA high high high high
Newmarket GTA mid mid high mid-high
Oakville GTA high high high high
Oshawa GTA high high low mid
Pickering GTA high high mid mid-high
Richmond Hill GTA high mid mid mid
Toronto (North) GTA high high
Toronto (South) GTA high low mid
Toronto (East) GTA high mid mid-high
Toronto (West) GTA high mid mid-high
Vaughan GTA high mid mid mid
Whitby GTA high high high high
Whitchurch-Stouffville GTA high mid low low-mid
Fort Erie Niagara/Hamilton low low low low

Grimsby Niagara/Hamilton high mid high mid-high
Hamilton Niagara/Hamilton high high mid mid-high
Lincoln Niagara/Hamilton mid mid mid
Niagara Falls Niagara/Hamilton mid mid low low-mid
Niagara-on-the-Lake Niagara/Hamilton high mid low low-mid
Pelham Niagara/Hamilton low low
Port Colborne Niagara/Hamilton low low high mid
St. Catharines Niagara/Hamilton mid high low mid
Thorold Niagara/Hamilton mid mid mid mid
Wainfleet Niagara/Hamilton mid mid
Welland Niagara/Hamilton low low low low
West Lincoln Niagara/Hamilton low low low low

Industrial Summary (cont’d)
Industrial - Summary Vac. Land Standard Large

Location Relative Relative Relative Relative Tax
Municipality Tax Burden Tax Burden Tax Burden Burden Industrial
Ranking Ranking Ranking Ranking Blended
North Bay North low low low low
Sault Ste. Marie North low mid high mid-high
Sudbury North low high high high
Thunder Bay North high high high
Timmins North mid mid high mid-high
Barrie Simcoe/Musk./Duff. mid low low low

Bracebridge Simcoe/Musk./Duff. low low
Bradford West Gwillimbury Simcoe/Musk./Duff. mid low low
Gravenhurst Simcoe/Musk./Duff. low low
Huntsville Simcoe/Musk./Duff. low low
Orangeville Simcoe/Musk./Duff. mid mid mid mid
Amherstburg Southwest low low low low

Brantford Southwest mid high high high
Cambridge Southwest mid mid mid mid
Central Elgin Southwest low low
Chatham-Kent Southwest low high low mid
Guelph Southwest mid mid mid mid
Kitchener Southwest mid low low low
Leamington Southwest mid mid high mid-high
London Southwest mid mid mid mid
Middlesex Centre Southwest low low low
Norfolk Southwest low low low low
North Dumfries Southwest high high
Owen Sound Southwest low low mid low-mid
Sarnia Southwest low mid mid mid
St. Thomas Southwest low low low low
Stratford Southwest low mid low low-mid
Tillsonburg Southwest low low mid low-mid
Waterloo Southwest mid mid mid mid
Wilmot Southwest low mid mid
Windsor Southwest high high high high
Woodstock Southwest mid high high high
Woolwich Southwest mid mid mid mid

Industrial Comparisons - Summary (Blended Standard Industrial and

Large Industrial)

Amherstburg Belleville Aurora Ajax Brantford
Barrie Brockville Brampton Caledon Burlington
Bracebridge Clarington Cambridge Grimsby Georgina
Bradford West Gwillimbury Cobourg Chatham-Kent Halton Hills Milton
Central Elgin Cornwall Guelph Hamilton Mississauga
Fort Erie East Gwillimbury Lincoln Leamington North Dumfries
Gravenhurst London Markham Oakville
Huntsville Niagara Falls Orangeville Newmarket Ottawa
Kawartha Lakes Niagara-on-the-Lake Oshawa Peterborough Sudbury
King Owen Sound Port Colborne Pickering Thunder Bay
Kingston Stratford Richmond Hill Sault Ste.Marie Toronto (North)
Kitchener Tillsonburg Sarnia Timmins Whitby
Middlesex Centre Whitchurch-Stouffville St. Catharines Toronto (East) Windsor
Norfolk Thorold Toronto (West) Woodstock
North Bay Toronto (South)
Parry Sound Vaughan
Pelham Wainfleet
St. Thomas Waterloo
Welland Wilmot
West Lincoln Woolwich

Farmland Property Taxes
BMA received requests during the last few years to include a relative tax burden analysis for
Farmland properties. The approach undertaken was to contact MPAC to provide the CVA per acre
for Class 1 and Class 6 farmland properties to provide the full range of Farmland taxes across the
survey. The survey focused on those municipalities with a reasonable proportion of Farmland
assessment composition.
Class 1 Farmland property is described as being the highest quality with good drainage, high quality
loam texture, is nearly level and there are no physical limitations to the ability to farm the land.
Class 6 Farmland property is described as lower quality land with steep slopes, severe erosion,
shallow soil and features that make cultivation impractical.

Taxes Per Acre Taxes Per

Farmland CVA Class 1 Class 1 CVA Class 6 Acre Class 6
Property Taxes Municipality Farmland Farmland Farmland Farmland
Amherstburg $ 4,600 $ 15.28 $ 700 $ 2.33
Aurora $ 6,975 $ 19.51 $ 1,050 $ 2.94
Belleville $ 1,950 $ 8.46 $ 300 $ 1.30
Brampton $ 8,575 $ 25.63 $ 1,275 $ 3.81
Burlington $ 8,575 $ 18.32 $ 1,275 $ 2.72
Caledon $ 6,850 $ 16.00 $ 1,000 $ 2.34
Cambridge $ 4,575 $ 15.70 $ 675 $ 2.32
Central Elgin $ 4,950 $ 20.40 $ 750 $ 3.09
Chatham-Kent $ 5,150 $ 21.14 $ 775 $ 3.18
Clarington $ 4,975 $ 14.08 $ 750 $ 2.12
East Gwillimbury $ 18,100 $ 50.12 $ 6,325 $ 17.51
Fort Erie $ 2,200 $ 8.40 $ 275 $ 1.05
Georgina $ 6,400 $ 21.45 $ 2,250 $ 7.54
Grimsby $ 6,100 $ 22.67 $ 925 $ 3.44
Halton Hills $ 5,800 $ 11.89 $ 875 $ 1.79
Hamilton $ 5,100 $ 17.69 $ 775 $ 2.69
Kawartha Lakes $ 2,775 $ 9.66 $ 425 $ 1.48
King $ 18,100 $ 48.31 $ 6,325 $ 16.88
Kingston $ 1,650 $ 6.31 $ 250 $ 0.96
Kitchener $ 4,575 $ 15.57 $ 675 $ 2.30
Leamington $ 9,200 $ 36.27 $ 1,375 $ 5.42
Lincoln $ 6,100 $ 21.80 $ 925 $ 3.31
London $ 5,975 $ 22.67 $ 900 $ 3.41
Markham $ 7,875 $ 20.09 $ 1,175 $ 3.00
Milton $ 6,200 $ 11.33 $ 925 $ 1.69
Niagara Falls $ 3,650 $ 14.04 $ 550 $ 2.12
Niagara-on-the-Lake $ 6,000 $ 17.76 $ 900 $ 2.66
Norfolk $ 3,300 $ 11.52 $ 500 $ 1.74
North Dumfries $ 4,575 $ 11.75 $ 675 $ 1.73
Oshawa $ 7,200 $ 24.61 $ 1,075 $ 3.67
Ottawa $ 2,500 $ 5.97 $ 375 $ 0.90
Pelham $ 3,650 $ 13.67 $ 550 $ 2.06
Port Colborne $ 2,200 $ 10.01 $ 275 $ 1.25
Richmond Hill $ 7,875 $ 20.15 $ 1,175 $ 3.01
Sarnia $ 4,525 $ 18.31 $ 675 $ 2.73
St. Catharines $ 6,000 $ 24.45 $ 900 $ 3.67
St. Thomas $ 4,950 $ 19.77 $ 750 $ 3.00
Stratford $ 5,500 $ 19.13 $ 825 $ 2.87
Thorold $ 3,650 $ 13.63 $ 550 $ 2.05
Timmins $ 875 $ 4.79 $ 125 $ 0.68
Vaughan $ 7,875 $ 19.98 $ 1,175 $ 2.98
Wainfleet $ 2,200 $ 8.77 $ 275 $ 1.10
Welland $ 3,050 $ 13.76 $ 450 $ 2.03
Wellesley $ 4,050 $ 12.05 $ 600 $ 1.78
West Lincoln $ 2,925 $ 10.81 $ 450 $ 1.66
Whitby $ 7,200 $ 19.89 $ 1,075 $ 2.97
Whitchurch-Stouffville $ 6,975 $ 17.98 $ 1,050 $ 2.71
Wilmot $ 4,050 $ 11.96 $ 600 $ 1.77
Woolwich $ 4,050 $ 11.96 $ 600 $ 1.77
Average $ 5,554 $ 17.46 $ 1,003 $ 3.09

Median $ 4,975 $ 16.00 $ 750 $ 2.34
Min $ 875 $ 4.79 $ 125 $ 0.68
Max $ 18,100 $ 50.12 $ 6,325 $ 17.51

Comparison of Water/Sewer Costs
Comparison of Water/Sewer Costs 305

Comparison of Water & Sewer The establishment of water and sewer rates is a
Comparison of Water & Sewer
User Costs municipal responsibility and the absence of standard
User Costs
procedures across Ontario has resulted in the
evolution of a great variety of rate structure formats. It
is important that rates be based on sound policies and principles and that they are
defensible by staff and Council. There are recognized processes to be followed in
undertaking water/sewer rate studies, published by various industry leaders including the
American and Canadian Waterworks Association (AWWA and CWWA). Municipalities
however, are limited in their options based on the availability of information to calculate
class rate structures.
There will be additional requirements for certain types of user fees that will be addressed
through separate legislation/regulations. It is anticipated that additional regulations will
require a higher level of disclosure and public meetings prior to establishing rates. Bill 175
(Sustainable Water and Sewer Systems Act—SWSSA) addresses requirements for Water/
Sewer. SWSSA 2002 focuses on full cost recovery. Full costing includes costs of:
♦ Source protection
♦ Operating costs
♦ Financing costs
♦ Renewal, replacement and improvement costs
♦ Extraction, treatment and distribution costs
♦ Other costs as prescribed
The SWSSA requires a cost recovery plan and requires an auditor’s opinion. Additionally, it
may involve prescribed capping and ministerial exemptions to capping.
BMA Management Consulting Inc. has undertaken water and sewer rate studies on behalf
of municipalities. During these studies, our findings are consistent with that of the CWWA
which states that despite industry trends in rate making, there is and always will be a lot of
variation in rate setting practices given that there is no single rate setting approach or rate
structure. Municipalities have different objectives in setting rates including but not limited to:
• Conservation • Financial Sufficiency

• Revenue Stability • Rate Stability
• Fairness • Ease of Implementation
• Economic Development • Ease of Understanding
According to CWWA, no single rate structure or rate setting approach will suit every
situation. The current trend is towards the constant unit charge rate structure with a
constant unit volumetric charge and fixed charges based on meter size.
The process typically followed by municipalities in setting water and sewer rates is to:
• Identify Evaluation Criteria/Objectives
• Identify Revenue Requirements For Each Service
• Allocate Costs—Capital, Operating & Maintenance
• Calculate Unit Costs—Allocate fixed and volumetric costs
• Design The Rate Structure—Inclining, Declining, Uniform, # of blocks, etc.
• Assess The Effectiveness In Meeting The Objectives
• Assess The Impact On Various Classes And Types Of Users

Fixed Costs/Customer Related - Customer costs vary with the number of customers
(active services) or the addition of customers served by a water system. These costs are
typically a portion or all of the fixed expenses. Customer costs are related directly to the
customer’s water service connection and to billing the customers. They include:
♦ meter supply and repair

♦ billing and collection
♦ meter reading
♦ service connection and supply
♦ overhead/general administration
♦ capital related to meter replacement
In addition, it can be argued that the cost of debt service, reserve requirements, capital
improvements and depreciation could also be included in the fixed monthly cost.
Municipalities must determine whether to charge separately a fixed cost to its customers
and the types of costs that are to be recovered from a monthly charge. These decisions are
made as well based on the overall objectives of the municipality. For example, a high
allocation to the fixed charge is generally not practical since it results in a volumetric charge
that is too low relative to the fixed charge. This is not recommended if water efficiency is an
important objective in rate setting. While a high allocation of capital costs to volume will
promote water efficiency, there is increased revenue risk brought about by the increased
reliance on the volumetric charge to recover fixed costs.
Of the municipalities included in the survey, 57 of the 78 municipalities (73%) charge a

monthly fixed charge to their customers to recover customer related costs. The extent to
which these fees cover the above noted costs varies across the survey.
A comparison was made of water/sewer costs in each municipality. In order to put into
perspective the impact of water/sewer costs on the overall burden to a property owner,
typical consumptions were estimated for property types that followed predictable patterns.
With the assistance of a municipal water/sewer service provider, an analysis of
consumptions for residential, commercial and industrial properties was undertaken.

Comparison of Residential Water/Sewer Monthly Fixed Costs

(sorted alphabetically)
Water Sewer Water Sewer

Metre size (mm) 15 15 Metre size (mm) 15 15
Metre size (inches) 5/8 5/8 Metre size (inches) 5/8 5/8
Ajax $ 9.42 $ 3.65 Niagara-on-the-Lake $ 8.98 $ 20.97
Amherstburg $ 12.25 $ 18.00 Norfolk $ 14.97 $ 10.15
Aurora N/A N/A North Bay $ 3.51 N/A
Barrie $ 5.64 $ 5.78 North Dumfries $ 3.00 $ 3.00
Belleville $ 15.89 $ 6.67 Oakville $ 8.89 $ 9.52
Bracebridge $ 13.64 $ 3.28 Orangeville $ 5.31 $ 5.31
Bradford West Gwillimbury $ 13.34 $ 11.34 Oshawa $ 9.42 $ 3.65
Brampton N/A N/A Ottawa N/A N/A
Brantford $ 8.35 N/A Owen Sound $ 18.26 $ 17.35
Brockville $ 10.50 $ 13.76 Parry Sound * $ 31.58 $ 36.44
Burlington $ 8.89 $ 9.52 Pelham $ 8.25 $ 6.17
Caledon N/A N/A Peterborough $ 17.28 N/A
Cambridge $ 5.25 $ 3.11 Pickering $ 9.42 $ 3.65
Central Elgin $ 13.50 $ 15.51 Port Colborne $ 17.53 $ 19.66
Chatham-Kent $ 10.00 $ 13.00 Richmond Hill N/A N/A
Clarington $ 9.42 $ 3.65 Sarnia $ 9.75 $ 8.78
Cobourg $ 10.45 $ 11.41 Sault Ste. Marie $ 11.94 N/A
Cornwall N/A N/A St. Catharines $ 10.00 $ 10.00
East Gwillimbury N/A N/A St. Thomas $ 14.50 N/A
Fort Erie $ 18.18 $ 31.77 Stratford N/A N/A
Georgina N/A N/A Sudbury $ 12.80 $ 14.59
Gravenhurst $ 13.64 $ 3.28 Thorold N/A N/A
Grimsby N/A N/A Thunder Bay $ 4.10 $ 2.87
Guelph $ 3.90 $ 6.30 Tillsonburg $ 14.70 $ 14.70
Halton Hills $ 8.89 $ 9.52 Timmins $ 2.50 N/A
Hamilton $ 6.55 $ 6.55 Toronto N/A N/A
Huntsville $ 13.64 $ 3.28 Vaughan N/A N/A
Kawartha Lakes $ 14.30 $ 14.73 Wainfleet N/A N/A
King $ 9.19 $ 10.20 Wasaga Beach N/A N/A
Kingston $ 8.55 $ 30.43 Waterloo $ 2.42 N/A
Kitchener N/A N/A Welland $ 4.48 $ 3.92
Leamington $ 13.50 $ 24.84 Wellesley $ 3.00 $ 3.00
Lincoln $ 4.24 N/A West Lincoln N/A N/A
London $ 0.47 N/A Whitby $ 9.42 $ 3.65
Markham N/A N/A Whitchurch-Stouffville N/A N/A
Middlesex Centre N/A N/A Wilmot $ 4.00 $ 4.38
Milton $ 8.89 $ 9.52 Windsor $ 24.42 $ 25.26
Mississauga N/A N/A Woodstock N/A N/A
Newmarket $ 6.00 $ 6.00 Woolwich $ 13.00 $ 13.00
Niagara Falls $ 20.07 $ 18.58
Average $ 10.42 $ 11.12
* Includes some of the volumetric through a minimum charge

Comparison of Residential Water/Sewer Fixed Costs as a

Percentage of Total Annual Water/Sewer Costs (sorted alphabetically)
Fixed Annual Fixed as Fixed Annual Fixed as

Municpality 5/8 % of Total Municpality 5/8 % of Total
Ajax $ 157 26% Niagara-on-the-Lake $ 359 41%
Amherstburg $ 363 43% Norfolk $ 301 28%
Aurora North Bay $ 42 8%
Barrie $ 137 25% North Dumfries $ 72 11%
Belleville $ 271 33% Oakville $ 221 33%
Bracebridge $ 203 19% Orangeville $ 127 18%
Bradford West Gwillimbury $ 296 36% Oshawa $ 157 26%
Brampton Ottawa
Brantford $ 100 16% Owen Sound $ 427 55%
Brockville $ 291 51% Parry Sound $ 816 99%
Burlington $ 221 33% Pelham $ 173 24%
Caledon Peterborough $ 207 33%
Cambridge $ 100 15% Pickering $ 157 26%
Central Elgin $ 348 29% Port Colborne $ 446 47%
Chatham-Kent $ 276 42% Richmond Hill
Clarington $ 157 26% Sarnia $ 222 31%
Cobourg $ 262 47% Sault Ste. Marie $ 143 32%
Cornwall St. Catharines $ 240 30%
East Gwillimbury St. Thomas $ 174 22%
Fort Erie $ 599 53% Stratford
Georgina Sudbury $ 329 37%
Gravenhurst $ 203 19% Thorold
Grimsby Thunder Bay $ 84 15%
Guelph $ 122 20% Tillsonburg $ 353 50%
Halton Hills $ 221 33% Timmins $ 30 6%
Hamilton $ 157 26% Toronto
Huntsville $ 203 19% Vaughan
Kawartha Lakes $ 348 30% Wainfleet
King $ 233 30% Wasaga Beach
Kingston $ 468 59% Waterloo $ 29 5%
Welland $ 101 11%
Kitchener
Wellesley $ 72 11%
Leamington $ 460 67%
West Lincoln
Lincoln $ 51 5%
Whitby $ 157 26%
London $ 6 1%
Whitchurch-Stouffville
Markham
Wilmot $ 101 14%
Middlesex Centre
Windsor $ 596 72%
Milton $ 221 33%
Woodstock
Mississauga
Woolwich $ 312 31%
Newmarket $ 144 21%
Niagara Falls $ 464 51%
Average $ 237 31%
Median $ 207 29%
Min $ - 0%
Max $ 816 99%

Comparison of Water/Sewer Costs (sorted alphabetically)
Municipality - Water & Sewer Residential Residential Commercial Industrial Industrial Industrial Industrial
Costs
Volume 300 m3 360 m3 10,000 m3 30,000 m3 100,000 m3 500,000 m3 1,000,000 m3
Meter Size 5/8" 5/8" 2" 3" 4" 6" 6"
Ajax $ 604 $ 693 $ 14,145 $ 40,825 $ 125,465 $ 578,633 $ 1,141,128
Amherstburg $ 840 $ 935 $ 16,807 $ 48,940 $ 161,268 $ 801,048 $ 1,594,090
Aurora $ 514 $ 617 $ 17,126 $ 51,378 $ 171,260 $ 856,300 $ 1,712,600
Barrie $ 554 $ 669 $ 18,023 $ 53,736 $ 177,632 $ 883,928 $ 1,765,678
Belleville $ 816 $ 916 $ 27,514 $ 80,930 $ 242,189 $ 1,049,766 $ 2,056,633
Bracebridge $ 1,050 $ 1,220 $ 29,071 $ 87,411 $ 285,881 $ 1,415,681 $ 2,827,931
Bradford West Gwillimbury $ 813 $ 923 $ 25,696 $ 73,696 $ 241,696 $ 1,201,696 $ 2,401,686
Brampton $ 319 $ 383 $ 10,649 $ 31,946 $ 106,486 $ 532,428 $ 1,064,856
Brantford $ 619 $ 723 $ 17,423 $ 52,131 $ 173,267 $ 865,363 $ 1,730,363
Brockville $ 572 $ 656 $ 12,374 $ 30,325 $ 84,495 $ 383,403 $ 743,760
Burlington $ 675 $ 772 $ 18,541 $ 50,806 $ 159,956 $ 777,166 $ 1,533,610
Caledon $ 319 $ 383 $ 10,649 $ 31,946 $ 106,486 $ 532,428 $ 1,064,856
Cambridge $ 667 $ 780 $ 19,055 $ 56,994 $ 189,414 $ 945,008 $ 1,889,855
Central Elgin $ 1,215 $ 1,389 $ 29,248 $ 87,048 $ 289,348 $ 1,445,348 $ 2,890,348
Chatham-Kent $ 660 $ 737 $ 13,706 $ 35,594 $ 75,202 $ 300,132 $ 580,130
Clarington $ 604 $ 693 $ 14,145 $ 40,825 $ 125,465 $ 578,633 $ 1,141,128
Cobourg $ 563 $ 636 $ 14,015 $ 39,439 $ 125,985 $ 616,260 $ 1,226,255
Cornwall $ 527 $ 527 $ 7,439 $ 22,316 $ 74,385 $ 371,925 $ 743,850
East Gwillimbury $ 651 $ 781 $ 28,885 $ 86,655 $ 291,055 $ 1,459,055 $ 2,919,047
Fort Erie $ 1,132 $ 1,239 $ 19,498 $ 59,873 $ 185,992 $ 900,587 $ 1,788,587
Georgina $ 540 $ 649 $ 18,014 $ 54,043 $ 180,144 $ 900,718 $ 1,801,436
Gravenhurst $ 1,050 $ 1,220 $ 29,071 $ 87,411 $ 285,881 $ 1,415,681 $ 2,827,931
Guelph $ 602 $ 698 $ 17,127 $ 50,322 $ 164,093 $ 807,672 $ 1,607,675
Halton Hills $ 675 $ 772 $ 18,541 $ 50,806 $ 159,956 $ 777,166 $ 1,533,610
Hamilton $ 595 $ 705 $ 19,029 $ 56,354 $ 184,708 $ 916,983 $ 1,829,975
Huntsville $ 1,050 $ 1,220 $ 29,071 $ 87,411 $ 285,881 $ 1,415,681 $ 2,827,931
Kawartha Lakes $ 1,149 $ 1,310 $ 27,710 $ 83,931 $ 271,875 $ 1,342,313 $ 2,677,313
King $ 767 $ 913 $ 24,304 $ 72,834 $ 242,689 $ 1,213,289 $ 2,426,539
Kingston $ 799 $ 873 $ 12,073 $ 33,330 $ 103,727 $ 498,821 $ 985,320
Kitchener $ 712 $ 855 $ 23,747 $ 71,241 $ 237,470 $ 1,187,350 $ 2,374,700
Leamington $ 684 $ 788 $ 17,554 $ 52,338 $ 174,082 $ 869,762 $ 1,739,357
Lincoln $ 977 $ 1,162 $ 31,150 $ 93,017 $ 309,235 $ 1,544,035 $ 3,087,535
London $ 726 $ 872 $ 15,089 $ 35,526 $ 114,827 $ 567,436 $ 1,054,649
Markham $ 475 $ 570 $ 15,838 $ 47,514 $ 158,380 $ 791,900 $ 1,583,800
Middlesex Centre $ 1,016 $ 1,219 $ 32,800 $ 98,400 $ 328,000 $ 1,640,000 $ 3,280,000
Milton $ 675 $ 772 $ 18,541 $ 50,806 $ 159,956 $ 777,166 $ 1,533,610
Mississauga $ 319 $ 383 $ 10,649 $ 31,946 $ 106,486 $ 532,428 $ 1,064,856
Newmarket $ 677 $ 784 $ 17,924 $ 53,484 $ 177,944 $ 889,144 $ 1,778,144
Niagara Falls $ 901 $ 988 $ 17,351 $ 49,269 $ 155,883 $ 747,879 $ 1,476,279
Note: Aurora, London and St. Thomas also have storm sewer collected on rates (excluded from above table)

Comparison of Water/Sewer Costs (sorted alphabetically)
Municipality - Water & Sewer Residential Residential Commercial Industrial Industrial Industrial Industrial
Costs
Volume 300 m3 360 m3 10,000 m3 30,000 m3 100,000 m3 500,000 m3 1,000,000 m3
Meter Size 5/8" 5/8" 2" 3" 4" 6" 6"
Niagara-on-the-Lake $ 878 $ 982 $ 17,648 $ 52,226 $ 173,249 $ 864,809 $ 1,729,259
Norfolk $ 1,081 $ 1,237 $ 20,875 $ 57,799 $ 188,236 $ 924,033 $ 1,839,025
North Bay $ 509 $ 601 $ 12,942 $ 35,240 $ 113,281 $ 559,230 $ 1,116,666
North Dumfries $ 672 $ 792 $ 20,170 $ 60,339 $ 200,564 $ 1,001,355 $ 2,001,355
Oakville $ 675 $ 772 $ 18,541 $ 50,806 $ 159,956 $ 777,166 $ 1,533,610
Orangeville $ 724 $ 844 $ 20,282 $ 60,146 $ 199,637 $ 1,003,065 $ 1,990,637
Oshawa $ 604 $ 693 $ 14,145 $ 40,825 $ 125,465 $ 578,633 $ 1,141,128
Ottawa $ 695 $ 766 $ 21,266 $ 63,798 $ 212,660 $ 1,063,300 $ 2,126,600
Owen Sound $ 773 $ 843 $ 14,613 $ 41,881 $ 134,744 $ 658,109 $ 1,310,378
Parry Sound $ 825 $ 844 $ 39,612 $ 118,748 $ 294,939 $ 1,390,714 $ 2,802,934
Pelham $ 712 $ 820 $ 18,153 $ 54,113 $ 179,973 $ 899,173 $ 1,798,173
Peterborough $ 627 $ 711 $ 13,079 $ 35,860 $ 101,617 $ 410,053 $ 790,050
Pickering $ 604 $ 693 $ 14,145 $ 40,825 $ 125,465 $ 578,633 $ 1,141,128
Port Colborne $ 952 $ 1,053 $ 18,154 $ 55,489 $ 174,848 $ 852,372 $ 1,695,372
Richmond Hill $ 511 $ 613 $ 17,033 $ 51,099 $ 170,330 $ 851,650 $ 1,703,300
Sarnia $ 711 $ 809 $ 18,339 $ 52,831 $ 169,173 $ 828,001 $ 1,643,291
Sault Ste. Marie $ 446 $ 545 $ 13,911 $ 38,892 $ 125,963 $ 622,867 $ 1,243,862
St. Catharines $ 789 $ 899 $ 18,828 $ 55,992 $ 184,920 $ 918,822 $ 1,833,822
St. Thomas * $ 783 $ 905 $ 12,550 $ 53,158 $ 175,127 $ 865,782 $ 1,726,332
Stratford $ 594 $ 691 $ 16,506 $ 48,893 $ 161,842 $ 806,720 $ 1,612,054
Sudbury $ 894 $ 1,007 $ 20,178 $ 59,195 $ 192,499 $ 1,602,749 $ 1,891,950
Thorold $ 706 $ 801 $ 15,445 $ 46,885 $ 156,925 $ 785,725 $ 1,571,725
Thunder Bay $ 560 $ 610 $ 8,436 $ 25,260 $ 84,141 $ 420,605 $ 841,185
Tillsonburg $ 704 $ 787 $ 16,041 $ 46,538 $ 149,723 $ 734,403 $ 1,459,397
Timmins $ 498 $ 591 $ 15,623 $ 46,811 $ 155,966 $ 779,710 $ 1,559,390
Toronto $ 475 $ 573 $ 16,311 $ 48,827 $ 162,033 $ 788,173 $ 1,555,167
Vaughan $ 518 $ 621 $ 17,250 $ 51,750 $ 172,500 $ 862,500 $ 1,725,000
Wainfleet N/A N/A N/A N/A N/A N/A N/A
Wasaga Beach $ 402 $ 402 N/A N/A N/A N/A N/A
Waterloo $ 638 $ 760 $ 20,434 $ 61,311 $ 203,411 $ 1,015,699 $ 2,030,699
Welland $ 940 $ 1,108 $ 28,265 $ 85,028 $ 281,141 $ 1,400,767 $ 2,799,417
Wellesley $ 672 $ 792 $ 20,170 $ 60,339 $ 200,564 $ 1,001,355 $ 2,001,355
West Lincoln $ 553 $ 633 $ 13,486 $ 40,153 $ 133,486 $ 666,819 $ 1,333,486
Whitby $ 604 $ 693 $ 14,145 $ 40,825 $ 125,465 $ 578,633 $ 1,141,128
Whitchurch-Stouffville $ 502 $ 602 $ 16,728 $ 50,184 $ 167,280 $ 836,400 $ 1,672,800
Wilmot $ 740 $ 868 $ 21,416 $ 64,046 $ 213,351 $ 1,065,951 $ 2,131,601
Windsor $ 832 $ 879 $ 12,005 $ 31,015 $ 91,704 $ 416,515 $ 808,865
Woodstock $ 422 $ 497 $ 12,660 $ 37,894 $ 128,276 $ 580,029 $ 1,147,927
Woolwich $ 1,002 $ 1,140 $ 24,512 $ 72,780 $ 233,780 $ 1,153,780 $ 2,303,780
Average $ 700 $ 804 $ 18,598 $ 54,745 $ 176,558 $ 874,665 $ 1,724,486

Median $ 675 $ 780 $ 17,601 $ 51,564 $ 170,795 $ 852,011 $ 1,699,336
Min $ 319 $ 383 $ 7,439 $ 22,316 $ 74,385 $ 300,132 $ 580,130
Max $ 1,215 $ 1,389 $ 39,612 $ 118,748 $ 328,000 $ 1,640,000 $ 3,280,000
Note: Aurora, London and St. Thomas also have storm sewer collected on rates (excluded from above table)

Comparison of Water/Sewer Costs—Residential (sorted lowest to highest)
Municipality - Water & Sewer Residential Residential Municipality - Water & Sewer Residential Residential
Costs Costs
300 m3 300 m3 300 m3 300 m3
Meter Size 5/8" Ranking Meter Size 5/8" Ranking
Brampton $ 319 low Newmarket $ 677 mid
Caledon $ 319 low Leamington $ 684 mid
Mississauga $ 319 low Ottawa $ 695 mid
Wasaga Beach $ 402 low Tillsonburg $ 704 mid
Woodstock $ 422 low Thorold $ 706 mid
Sault Ste. Marie $ 446 low Sarnia $ 711 mid
Markham $ 475 low Kitchener $ 712 mid
Toronto $ 475 low Pelham $ 712 mid
Timmins $ 498 low Orangeville $ 724 mid
Whitchurch-Stouffville $ 502 low London $ 726 mid
North Bay $ 509 low Wilmot $ 740 mid
Richmond Hill $ 511 low King $ 767 mid
Aurora $ 514 low Owen Sound $ 773 mid
Vaughan $ 518 low St. Thomas * $ 783 high
Cornwall $ 527 low St. Catharines $ 789 high
Georgina $ 540 low Kingston $ 799 high
West Lincoln $ 553 low Bradford West Gwillimbury $ 813 high
Barrie $ 554 low Belleville $ 816 high
Thunder Bay $ 560 low Parry Sound $ 825 high
Cobourg $ 563 low Windsor $ 832 high
Brockville $ 572 low Amherstburg $ 840 high
Stratford $ 594 low Niagara-on-the-Lake $ 878 high
Hamilton $ 595 low Sudbury $ 894 high
Guelph $ 602 low Niagara Falls $ 901 high
Ajax $ 604 low Welland $ 940 high
Clarington $ 604 low Port Colborne $ 952 high
Oshawa $ 604 low Lincoln $ 977 high
Pickering $ 604 low Woolwich $ 1,002 high
Whitby $ 604 low Middlesex Centre $ 1,016 high
Brantford $ 619 mid Bracebridge $ 1,050 high
Peterborough $ 627 mid Gravenhurst $ 1,050 high
Waterloo $ 638 mid Huntsville $ 1,050 high
East Gwillimbury $ 651 mid Norfolk $ 1,081 high
Chatham-Kent $ 660 mid Fort Erie $ 1,132 high
Cambridge $ 667 mid Kawartha Lakes $ 1,149 high
North Dumfries $ 672 mid Central Elgin $ 1,215 high
Wellesley $ 672 mid Wainfleet N/A N/A
Burlington $ 675 mid
Halton Hills $ 675 mid Average $ 700
Milton $ 675 mid Median $ 675
Oakville $ 675 mid Min $ 319
Max $ 1,215

Comparison of Water/Sewer Costs—Commercial (sorted lowest to highest)
Municipality - Water & Commercial Commercial Municipality - Water & Commercial Commercial
Sewer Costs Sewer Costs
10,000 m3 10,000 m3 10,000 m3 10,000 m3
Meter Size 2" Ranking Meter Size 2" Ranking
Cornwall $ 7,439 low Newmarket $ 17,924 mid
Thunder Bay $ 8,436 low Georgina $ 18,014 mid
Brampton $ 10,649 low Barrie $ 18,023 mid
Caledon $ 10,649 low Pelham $ 18,153 mid
Mississauga $ 10,649 low Port Colborne $ 18,154 mid
Windsor $ 12,005 low Sarnia $ 18,339 mid
Kingston $ 12,073 low Burlington $ 18,541 mid
Brockville $ 12,374 low Halton Hills $ 18,541 mid
St. Thomas * $ 12,550 low Milton $ 18,541 mid
Woodstock $ 12,660 low Oakville $ 18,541 mid
North Bay $ 12,942 low St. Catharines $ 18,828 mid
Peterborough $ 13,079 low Hamilton $ 19,029 mid
West Lincoln $ 13,486 low Cambridge $ 19,055 high
Chatham-Kent $ 13,706 low Fort Erie $ 19,498 high
Sault Ste. Marie $ 13,911 low North Dumfries $ 20,170 high
Cobourg $ 14,015 low Wellesley $ 20,170 high
Ajax $ 14,145 low Sudbury $ 20,178 high
Clarington $ 14,145 low Orangeville $ 20,282 high
Oshawa $ 14,145 low Waterloo $ 20,434 high
Pickering $ 14,145 low Norfolk $ 20,875 high
Whitby $ 14,145 low Ottawa $ 21,266 high
Owen Sound $ 14,613 low Wilmot $ 21,416 high
London $ 15,089 low Kitchener $ 23,747 high
Thorold $ 15,445 low King $ 24,304 high
Timmins $ 15,623 low Woolwich $ 24,512 high
Markham $ 15,838 low Bradford West Gwillimbury
$ 25,696 high
Tillsonburg $ 16,041 mid Belleville $ 27,514 high
Toronto $ 16,311 mid Kawartha Lakes $ 27,710 high
Stratford $ 16,506 mid Welland $ 28,265 high
Whitchurch-Stouffville $ 16,728 mid East Gwillimbury $ 28,885 high
Amherstburg $ 16,807 mid Bracebridge $ 29,071 high
Richmond Hill $ 17,033 mid Gravenhurst $ 29,071 high
Aurora $ 17,126 mid Huntsville $ 29,071 high
Guelph $ 17,127 mid Central Elgin $ 29,248 high
Vaughan $ 17,250 mid Lincoln $ 31,150 high
Niagara Falls $ 17,351 mid Middlesex Centre $ 32,800 high
Brantford $ 17,423 mid Parry Sound $ 39,612 high
Leamington $ 17,554 mid Wasaga Beach N/A
Niagara-on-the-Lake $ 17,648 mid Wainfleet N/A
Average $ 18,598
Median $ 17,601
Min $ 7,439
Max $ 39,612

Comparison of Water/Sewer Costs—Industrial (sorted lowest to highest)
Municipality - Water & Industrial Industrial Industrial Industrial Industrial Industrial Industrial Industrial
Sewer Costs
30,000 m3 30,000 m3 100,000 m3 100,000 m3 500,000 m3 500,000 m3 1,000,000 m3 1,000,000 m3
Meter Size 3" Ranking 4" Ranking 6" Ranking 6" Ranking
Chatham-Kent $ 35,594 low $ 75,202 low $ 300,132 low $ 580,130 low
Brockville $ 30,325 low $ 84,495 low $ 383,403 low $ 743,760 low
Cornwall $ 22,316 low $ 74,385 low $ 371,925 low $ 743,850 low
Peterborough $ 35,860 low $ 101,617 low $ 410,053 low $ 790,050 low
Windsor $ 31,015 low $ 91,704 low $ 416,515 low $ 808,865 low
Thunder Bay $ 25,260 low $ 84,141 low $ 420,605 low $ 841,185 low
Kingston $ 33,330 low $ 103,727 low $ 498,821 low $ 985,320 low
London $ 35,526 low $ 114,827 low $ 567,436 low $ 1,054,649 low
Brampton $ 31,946 low $ 106,486 low $ 532,428 low $ 1,064,856 low
Caledon $ 31,946 low $ 106,486 low $ 532,428 low $ 1,064,856 low
Mississauga $ 31,946 low $ 106,486 low $ 532,428 low $ 1,064,856 low
North Bay $ 35,240 low $ 113,281 low $ 559,230 low $ 1,116,666 low
Ajax $ 40,825 low $ 125,465 low $ 578,633 low $ 1,141,128 low
Clarington $ 40,825 low $ 125,465 low $ 578,633 low $ 1,141,128 low
Oshawa $ 40,825 low $ 125,465 low $ 578,633 low $ 1,141,128 low
Pickering $ 40,825 low $ 125,465 low $ 578,633 low $ 1,141,128 low
Whitby $ 40,825 low $ 125,465 low $ 578,633 low $ 1,141,128 low
Woodstock $ 37,894 low $ 128,276 low $ 580,029 low $ 1,147,927 low
Cobourg $ 39,439 low $ 125,985 low $ 616,260 low $ 1,226,255 low
Sault Ste. Marie $ 38,892 low $ 125,963 low $ 622,867 low $ 1,243,862 low
Owen Sound $ 41,881 low $ 134,744 low $ 658,109 low $ 1,310,378 low
West Lincoln $ 40,153 low $ 133,486 low $ 666,819 low $ 1,333,486 low
Tillsonburg $ 46,538 low $ 149,723 low $ 734,403 low $ 1,459,397 low
Niagara Falls $ 49,269 mid $ 155,883 low $ 747,879 low $ 1,476,279 low
Burlington $ 50,806 mid $ 159,956 mid $ 777,166 low $ 1,533,610 low
Halton Hills $ 50,806 mid $ 159,956 mid $ 777,166 low $ 1,533,610 low
Milton $ 50,806 mid $ 159,956 mid $ 777,166 low $ 1,533,610 low
Oakville $ 50,806 mid $ 159,956 mid $ 777,166 low $ 1,533,610 low
Toronto $ 48,827 mid $ 162,033 mid $ 788,173 mid $ 1,555,167 mid
Timmins $ 46,811 low $ 155,966 low $ 779,710 mid $ 1,559,390 mid
Thorold $ 46,885 low $ 156,925 low $ 785,725 mid $ 1,571,725 mid
Markham $ 47,514 low $ 158,380 mid $ 791,900 mid $ 1,583,800 mid
Amherstburg $ 48,940 mid $ 161,268 mid $ 801,048 mid $ 1,594,090 mid
Guelph $ 50,322 mid $ 164,093 mid $ 807,672 mid $ 1,607,675 mid
Stratford $ 48,893 mid $ 161,842 mid $ 806,720 mid $ 1,612,054 mid
Sarnia $ 52,831 mid $ 169,173 mid $ 828,001 mid $ 1,643,291 mid
Whitchurch-Stouffville $ 50,184 mid $ 167,280 mid $ 836,400 mid $ 1,672,800 mid
Port Colborne $ 55,489 mid $ 174,848 mid $ 852,372 mid $ 1,695,372 mid
Richmond Hill $ 51,099 mid $ 170,330 mid $ 851,650 mid $ 1,703,300 mid
Aurora $ 51,378 mid $ 171,260 mid $ 856,300 mid $ 1,712,600 mid
Vaughan $ 51,750 mid $ 172,500 mid $ 862,500 mid $ 1,725,000 mid
St. Thomas * $ 53,158 mid $ 175,127 mid $ 865,782 mid $ 1,726,332 mid

Comparison of Water/Sewer Costs—Industrial (sorted lowest to highest)
2006
Municipality - Water & Industrial Industrial Industrial Industrial Industrial Industrial Industrial Industrial
population
Sewer Costs
30,000 m3 30,000 m3 100,000 m3 100,000 m3 500,000 m3 500,000 m3 1,000,000 m3 1,000,000 m3
Meter Size 3" Ranking 4" Ranking 6" Ranking 6" Ranking
Niagara-on-the-Lake $ 52,226 mid $ 173,249 mid $ 864,809 mid $ 1,729,259 mid 14,587
Brantford $ 52,131 mid $ 173,267 mid $ 865,363 mid $ 1,730,363 mid 90,192
Leamington $ 52,338 mid $ 174,082 mid $ 869,762 mid $ 1,739,357 mid 28,833
Barrie $ 53,736 mid $ 177,632 mid $ 883,928 mid $ 1,765,678 mid 128,430
Newmarket $ 53,484 mid $ 177,944 mid $ 889,144 mid $ 1,778,144 mid 74,295
Fort Erie $ 59,873 high $ 185,992 mid $ 900,587 mid $ 1,788,587 mid 29,925
Pelham $ 54,113 mid $ 179,973 mid $ 899,173 mid $ 1,798,173 mid 16,155
Georgina $ 54,043 mid $ 180,144 mid $ 900,718 mid $ 1,801,436 mid 42,346
Hamilton $ 56,354 mid $ 184,708 mid $ 916,983 mid $ 1,829,975 mid 504,559
St. Catharines $ 55,992 mid $ 184,920 mid $ 918,822 mid $ 1,833,822 mid 131,989
Norfolk $ 57,799 high $ 188,236 high $ 924,033 high $ 1,839,025 high 62,563
Cambridge $ 56,994 mid $ 189,414 high $ 945,008 high $ 1,889,855 high 120,371
Sudbury $ 59,195 high $ 192,499 high $ 1,602,749 high $ 1,891,950 high 157,857
Orangeville $ 60,146 high $ 199,637 high $ 1,003,065 high $ 1,990,637 high 26,925
North Dumfries $ 60,339 high $ 200,564 high $ 1,001,355 high $ 2,001,355 high 9,063
Wellesley $ 60,339 high $ 200,564 high $ 1,001,355 high $ 2,001,355 high 9,789
Waterloo $ 61,311 high $ 203,411 high $ 1,015,699 high $ 2,030,699 high 97,475
Belleville $ 80,930 high $ 242,189 high $ 1,049,766 high $ 2,056,633 high 48,821
Ottawa $ 63,798 high $ 212,660 high $ 1,063,300 high $ 2,126,600 high 812,129
Wilmot $ 64,046 high $ 213,351 high $ 1,065,951 high $ 2,131,601 high 17,097
Woolwich $ 72,780 high $ 233,780 high $ 1,153,780 high $ 2,303,780 high 19,658
Kitchener $ 71,241 high $ 237,470 high $ 1,187,350 high $ 2,374,700 high 204,668
Bradford West Gwillimbury $ 73,696 high $ 241,696 high $ 1,201,696 high $ 2,401,686 high 24,039
King $ 72,834 high $ 242,689 high $ 1,213,289 high $ 2,426,539 high 19,487
Kawartha Lakes $ 83,931 high $ 271,875 high $ 1,342,313 high $ 2,677,313 high 74,561
Welland $ 85,028 high $ 281,141 high $ 1,400,767 high $ 2,799,417 high 50,331
Parry Sound $ 118,748 high $ 294,939 high $ 1,390,714 high $ 2,802,934 high 5,818
Bracebridge $ 87,411 high $ 285,881 high $ 1,415,681 high $ 2,827,931 high 15,652
Gravenhurst $ 87,411 high $ 285,881 high $ 1,415,681 high $ 2,827,931 high 11,046
Huntsville $ 87,411 high $ 285,881 high $ 1,415,681 high $ 2,827,931 high 18,280
Central Elgin $ 87,048 high $ 289,348 high $ 1,445,348 high $ 2,890,348 high 12,723
East Gwillimbury $ 86,655 high $ 291,055 high $ 1,459,055 high $ 2,919,047 high 21,069
Lincoln $ 93,017 high $ 309,235 high $ 1,544,035 high $ 3,087,535 high 21,722
Middlesex Centre $ 98,400 high $ 328,000 high $ 1,640,000 high $ 3,280,000 high 15,589
Wasaga Beach N/A N/A N/A N/A 15,029
Wainfleet N/A N/A N/A N/A 6,601
Average $ 54,745 $ 176,558 $ 874,665 $ 1,724,486

Median $ 51,564 $ 170,795 $ 852,011 $ 1,699,336
Min $ 22,316 $ 74,385 $ 300,132 $ 580,130
Max $ 118,748 $ 328,000 $ 1,640,000 $ 3,280,000

Trends and Observations - Water/Sewer Costs
• There are a number of factors that cause a municipality’s ranking to vary across the
property types, including minimum/service charge, meter size differential charges and
rate structure
• Uniform rates are the most common water/sewer structure—with approximately 56% of
the municipalities surveyed using this method
• Declining rate structures are the second most common type of rate structure—this
method used by approximately 23% of the municipalities surveyed
• Approximately 1% have an inclining rate structure
• 2 of the municipalities in the survey (Cornwall and Wasaga Beach) have a flat rate
residential structure.
• The City of London and the City of Kingston have an inclining residential rate structure
and a declining structure for commercial and industrial users.
• The Region of Halton and the City of Toronto have a rate structure in which the rates
increase initially and then beyond a certain point, decline. The City of Toronto has a 7
block rate structure, with 5 block rates in the Region of Halton
• Some municipalities charged a minimum fee and others had a service charge structure
based on the size of the metre. In some cases, such as the Regions of York and
Niagara, the upper tier municipality sells water/sewer to the local tier, who then retails
these services to property owners. As a result, there are different rates across each of
the local municipalities in these regions.

Water/Sewer Costs Type of Rate Structure
Water Rate Water Rate Water Rate Water Rate

Fixed Structure - Structure - Fixed Structure - Structure -
Municipality Water Residential Non-Res. Municipality Water Residential Non-Res.
Ajax (Durham) Y D D Niagara-on-the-Lake (Niagara R) Y U U
Amherstburg (Essex) Y U U Norfolk Y D D
Aurora (York) N U U North Bay Y D D
Barrie (Simcoe) Y I I North Dumfries (Waterloo) Y U U
Belleville (Hastings) Y D D Oakville (Halton Region) Y I,D I,D
Bracebridge (Muskoka) Y U U Orangeville (Dufferin) Y U U
Bradford West Gwillimbury (Simcoe) Y I D Oshawa (Durham) Y D D
Brampton (Peel) N U U Ottawa N U U
Brantford (Brant) Y U U Owen Sound (Grey) Y I I
Brockville (Leeds and Grenville) Y D D Parry Sound (Parry Sound) Y D D
Burlington (Halton) Y I,D I,D Pelham (Niagara Region) Y U U
Caledon (Peel) N U U Peterborough Y D D
Cambridge (Waterloo) Y U U Pickering (Durham Region) Y D D
Central Elgin (Elgin) Y U U
Port Colborne (Niagara Region) Y U U
Chatham-Kent Y D D Richmond Hill (York Region) N U U
Clarington (Durham) Y D D
Sarnia Y U U
Cobourg (Northumberland) Y I I
Sault Ste. Marie Y I I,D
Cornwall (Stormont, Dundas, Glengarry) N F U
St. Catharines (Niagara Region) Y U U
East Gwillimbury (York) N I I
St. Thomas Y U U
Fort Erie (Niagara) Y U U
Stratford (Perth Region) Y D D
Georgina (York) N U U
Sudbury Y U U
Gravenhurst (Muskoka) Y U U
Thorold (Niagara Region) N D D
Grimsby (Niagara) N D D
Guelph (Wellington) Y U U Thunder Bay Y D D
Halton Hills (Halton) Y I,D I,D Tillsonburg (Oxford) Y U U
Hamilton Y U U Timmins (Cochrane District) Y U U
Huntsville (Muskoka) Y U U Toronto N I,D I,D
Kawartha Lakes Y U U Vaughan (York Region) N U U
King (York Region) Y I I Wainfleet (Niagara Region) N/A N/A N/A
Kingston (Frontenac) Y I D Wasaga Beach (Simcoe) N F F
Kitchener (Waterloo Region) N U U Waterloo (Waterloo Region) Y U U
Leamington (Essex) Y U U Welland (Niagara Region) Y U U
Lincoln (Niagara Region) Y U U Wellesley (Waterloo) Y U U
London Y I D West Lincoln (Niagara Region) N D D
Markham (York Region) N U U Whitby (Durham Region) Y D D
Middlesex Centre (Middlesex) N U U Whitchurch (York Region) N U U
Milton (Halton Region) Y I,D I,D Wilmot (Waterloo) Y U U
Mississauga (Peel Region) N U U Windsor Y Summer Levy Summer
Newmarket (York Region) Y U U Woodstock (Oxford) Y D D
Niagara Falls (Niagara R) Y U U Woolwich (Waterloo) Y U U
Legend
U= Uniform
I = Inclining
D = Declining
F = Flat
I,D = Inclining, then Declining

Taxes as a % of Income 318

Taxesas
Taxes asaa%%ofofIncome
Income
A comparison was made earlier in the report of relative property tax burdens and water/
sewer costs on comparable properties.
This section of the report provides a comparison of the allocation of gross income to fund
municipal services on a typical household in each municipality.
The approach used to calculate taxes as a percentage of income was to compare the
average incomes from the 2007 Financial Post Canadian Demographics in a municipality
against the tax burden on a typical home in the municipality using average dwelling values
(2001 Stats Canada) and applying the 2007 residential tax rates for each municipality.
319
Average Household Income
2007 Est. 2007 Est.

2007 Est. 2007 Est.
Avg. Avg.
Avg. Avg.
Household Household
Municipality Income Income
Household Household
Gravenhurst $ 51,200 low
Municipality Income Income
Parry Sound $ 53,500 low Orangeville $ 75,000 mid
Cornwall $ 53,700 low Cambridge $ 76,700 mid
Port Colborne $ 53,900 low Barrie $ 77,400 mid
Owen Sound $ 55,500 low Lincoln $ 79,000 mid
Welland $ 56,100 low Guelph $ 79,200 mid
Fort Erie $ 56,900 low Toronto $ 79,800 mid
Sault Ste. Marie $ 57,000 low Central Elgin $ 80,700 mid
Wasaga Beach $ 57,900 low Pelham $ 83,800 mid
Wainfleet * $ 59,300 low Wilmot $ 84,600 mid
Timmins $ 59,500 low Clarington $ 85,200 mid
Belleville $ 60,100 low Bradford West Gwillimbury $ 85,500 high
North Bay $ 60,200 low North Dumfries** $ 85,977 high
St. Catharines $ 60,200 low
Amherstburg $ 87,300 high
Huntsville $ 60,800 low
Ottawa $ 87,400 high
St. Thomas $ 61,000 low
Woolwich $ 88,200 high
Niagara Falls $ 62,200 low
Peterborough $ 62,400 low Grimsby $ 91,400 high
Kawartha Lakes $ 62,400 low Waterloo $ 92,100 high
Sudbury $ 62,500 low Brampton $ 94,100 high
Thorold $ 62,700 low Ajax $ 95,700 high
Brantford $ 62,700 low Niagara-on-the-Lake $ 95,700 high
Chatham-Kent $ 63,000 low Mississauga $ 96,800 high
Thunder Bay $ 63,100 low Burlington $ 97,100 high
Woodstock $ 63,900 low Middlesex Centre $ 97,800 high
Brockville $ 64,200 low Whitby $ 99,800 high
Norfolk $ 64,400 mid Milton $ 99,900 high
Tillsonburg $ 65,700 mid Newmarket $ 102,200 high
Cobourg $ 65,800 mid Halton Hills $ 104,700 high
Kingston $ 66,100 mid Whitchurch-Stouffville $ 107,300 high
Stratford $ 66,400 mid
Richmond Hill $ 109,300 high
Sarnia $ 66,600 mid
Markham $ 112,400 high
Hamilton $ 66,900 mid
East Gwillimbury $ 113,800 high
London $ 67,200 mid
Windsor $ 67,900 mid
Pickering $ 116,000 high
Kitchener $ 68,500 mid Vaughan $ 121,200 high
Leamington $ 68,600 mid Caledon $ 121,800 high
Georgina $ 69,600 mid Oakville $ 130,500 high
Oshawa $ 69,600 mid Aurora $ 131,700 high
Bracebridge $ 71,200 mid King $ 161,100 high
Wellesley ** $ 72,240 mid
West Lincoln $ 74,200 mid Average $ 79,304
Median $ 71,200
Min $ 51,200
Max $ 161,100
source Financial Post Canadian Demographics 2007
** source Stats Canada 2001 and inflated to 2007 levels

Average Dwelling Value

(Note—this will be updated within the next few months as new information is available from Stats
Canada.
2007 Est. 2001 2001 2007 Est. 2001 2001

Avg. Average Average Avg. Average Average
Household Value of Value of Household Value of Value of
Municipality Income Dwelling Dwelling Municipality Income Dwelling Dwelling
Cornwall low $ 98,084 low West Lincoln mid $ 177,531 mid
Timmins low $ 113,941 low Lincoln mid $ 178,289 mid
Sault Ste. Marie low $ 114,023 low Orangeville mid $ 180,197 mid
Sudbury low $ 121,671 low Amherstburg high $ 181,735 mid
Owen Sound low $ 121,720 low Guelph mid $ 184,123 mid
Welland low $ 121,754 low Clarington mid $ 184,534 mid
Port Colborne low $ 123,012 low Grimsby high $ 187,426 mid
St. Thomas low $ 126,935 low Waterloo high $ 193,829 mid
Thunder Bay low $ 127,452 low Ottawa high $ 196,698 mid
Fort Erie low $ 127,519 low Pelham mid $ 202,771 mid
Parry Sound low $ 129,029 low Wilmot mid $ 203,026 high
Brockville low $ 129,550 low Woolwich high $ 204,056 high
Chatham-Kent low $ 131,150 low Wellesley mid $ 204,536 high
Belleville low $ 132,650 low Ajax high $ 214,480 high
Sarnia mid $ 133,176 low Bradford West Gwillimbury high $ 214,587 high
North Bay low $ 135,852 low Whitby high $ 217,017 high
Brantford low $ 136,482 low Brampton high $ 218,799 high
Woodstock low $ 137,224 low North Dumfries high $ 224,706 high
Thorold low $ 137,876 low Burlington high $ 228,054 high
Niagara Falls low $ 139,813 low Middlesex Centre high $ 230,666 high
Peterborough low $ 140,096 low Pickering high $ 232,163 high
St. Catharines low $ 141,937 low Newmarket high $ 242,234 high
Windsor mid $ 142,002 low Halton Hills high $ 243,114 high
Norfolk mid $ 145,075 low Niagara-on-the-Lake high $ 247,634 high
Tillsonburg mid $ 146,827 low Mississauga high $ 255,365 high
Leamington mid $ 146,831 low Milton high $ 255,978 high
Gravenhurst low $ 146,899 mid East Gwillimbury high $ 262,065 high
Kawartha Lakes low $ 149,399 mid Toronto mid $ 282,715 high
Cobourg mid $ 150,135 mid Aurora high $ 285,768 high
London mid $ 155,689 mid Caledon high $ 295,583 high
Kitchener mid $ 157,719 mid Oakville high $ 306,209 high
Kingston mid $ 158,363 mid
Markham high $ 306,493 high
Wasaga Beach low $ 158,492 mid
Richmond Hill high $ 312,071 high
Oshawa mid $ 159,102 mid
Vaughan high $ 320,999 high
Stratford mid $ 160,527 mid
Whitchurch-Stouffville high $ 324,797 high
Central Elgin mid $ 162,753 mid
King high $ 386,416 high
Huntsville low $ 163,485 mid
Hamilton mid $ 166,783 mid
Average $ 186,462
Wainfleet low $ 167,850 mid
Median $ 167,983
Bracebridge mid $ 167,983 mid
Min $ 98,084
Cambridge mid $ 168,719 mid
Max $ 386,416
Barrie mid $ 172,452 mid
Georgina mid $ 175,803 mid
Note that there is a strong relationship between average household income and the
average dwelling value.

Property Taxes as a Percentage of Income

Property Property
2007 Est. 2001 Taxes as a Taxes as a
Avg. Average 2007 2007 % of % of
Household Value of Residential Residential Household Household
Municipality Income Dwelling Tax Tax Income Income
Caledon high high $ 2,762 high 2.3% low
Milton high high $ 2,339 mid 2.3% low
Oakville high high $ 3,085 high 2.4% low
Halton Hills high high $ 2,491 mid 2.4% low
Aurora high high $ 3,197 high 2.4% low
Woolwich high high $ 2,209 low 2.5% low
Burlington high high $ 2,437 mid 2.5% low
East Gwillimbury high high $ 2,902 high 2.6% low
King high high $ 4,126 high 2.6% low
Mississauga high high $ 2,560 mid 2.6% low
Newmarket high high $ 2,730 high 2.7% low
Middlesex Centre high high $ 2,622 high 2.7% low
North Dumfries high high $ 2,308 low 2.7% low
Vaughan high high $ 3,258 high 2.7% low
Ottawa high mid $ 2,350 mid 2.7% low
Pickering high high $ 3,140 high 2.7% low
Amherstburg high mid $ 2,415 mid 2.8% low
Brampton high high $ 2,616 high 2.8% low
Markham high high $ 3,128 high 2.8% low
Waterloo high mid $ 2,598 high 2.8% low
Wilmot mid high $ 2,398 mid 2.8% low
Wasaga Beach low mid $ 1,674 low 2.9% low
Richmond Hill high high $ 3,194 high 2.9% low
Whitby high high $ 2,998 high 3.0% low
Cambridge mid mid $ 2,315 mid 3.0% low
Toronto mid high $ 2,411 mid 3.0% low
Parry Sound low low $ 1,622 low 3.0% low
Barrie mid mid $ 2,355 mid 3.0% low
Guelph mid mid $ 2,412 mid 3.0% low
Grimsby high mid $ 2,786 high 3.0% low
Bradford West Gwillimbury high high $ 2,609 high 3.1% mid
Clarington mid mid $ 2,610 high 3.1% mid
Niagara-on-the-Lake high high $ 2,933 high 3.1% mid
Ajax high high $ 2,951 high 3.1% mid
Whitchurch-Stouffville high high $ 3,349 high 3.1% mid
Kitchener mid mid $ 2,147 low 3.1% mid
Norfolk mid low $ 2,025 low 3.1% mid
Brockville low low $ 2,050 low 3.2% mid
Bracebridge mid mid $ 2,289 low 3.2% mid
Lincoln mid mid $ 2,549 mid 3.2% mid
Sarnia mid low $ 2,155 low 3.2% mid
Thorold low low $ 2,060 low 3.3% mid
Owen Sound low low $ 1,824 low 3.3% mid
Peterborough low low $ 2,073 low 3.3% mid
Central Elgin mid mid $ 2,683 high 3.3% mid
St. Thomas low low $ 2,028 low 3.3% mid
Kawartha Lakes low mid $ 2,080 low 3.3% mid

Property Taxes as a Percentage of Income (cont’d)
Property Property
2007 Est. 2001 Taxes as a Taxes as a
Avg. Average 2007 2007 % of % of
Household Value of Residential Residential Household Household
Municipality Income Dwelling Tax Tax Income Income
Stratford mid mid $ 2,234 low 3.4% mid
Wellesley mid high $ 2,433 mid 3.4% mid
Leamington mid low $ 2,316 mid 3.4% mid
Georgina mid mid $ 2,357 mid 3.4% mid
Huntsville low mid $ 2,071 low 3.4% mid
Tillsonburg mid low $ 2,247 low 3.4% mid
Fort Erie low low $ 1,947 low 3.4% mid
Orangeville mid mid $ 2,581 mid 3.4% mid
Niagara Falls low low $ 2,151 low 3.5% high
West Lincoln mid mid $ 2,625 high 3.5% high
Cornwall low low $ 1,919 low 3.6% high
London mid mid $ 2,408 mid 3.6% high
Brantford low low $ 2,253 low 3.6% high
Windsor mid low $ 2,446 mid 3.6% high
Pelham mid mid $ 3,037 high 3.6% high
Gravenhurst low mid $ 1,862 low 3.6% high
Kingston mid mid $ 2,423 mid 3.7% high
Woodstock low low $ 2,372 mid 3.7% high
Cobourg mid mid $ 2,493 mid 3.8% high
Thunder Bay low low $ 2,395 mid 3.8% high
Belleville low low $ 2,301 low 3.8% high
St. Catharines low low $ 2,314 low 3.8% high
Sudbury low low $ 2,405 mid 3.8% high
Chatham-Kent low low $ 2,447 mid 3.9% high
Oshawa mid mid $ 2,719 high 3.9% high
Welland low low $ 2,198 low 3.9% high
Hamilton mid mid $ 2,661 high 4.0% high
North Bay low low $ 2,414 mid 4.0% high
Port Colborne low low $ 2,238 low 4.2% high
Timmins low low $ 2,495 mid 4.2% high
Sault Ste. Marie low low $ 2,443 mid 4.3% high
Wainfleet low mid $ 2,678 high 4.5% high
Average $ 2,478 3.2%

Median $ 2,414 3.2%
Min $ 1,622 2.3%
Max $ 4,126 4.5%

Total Municipal and Property Tax Burden as a Percentage of Income
The following table includes water and sewer costs on a typical home and calculates the
total municipal burden as a % of household income.
Total
Municipal
2007 Est. 2001 2007 Burden as a
Avg. Average 2007 Residential Total Total % of
Household Value of Residential Water/Sewer Municipal Municipal Household Relative
Municipality Income Dwelling Tax Costs Tax Burden Tax Burden Income Ranking
Caledon high high $ 2,762 $ 319 $ 3,081 mid 2.5% low
Aurora * high high $ 3,197 $ 560 $ 3,757 high 2.9% low
Oakville high high $ 3,085 $ 675 $ 3,759 high 2.9% low
Mississauga high high $ 2,560 $ 319 $ 2,880 low 3.0% low
Milton high high $ 2,339 $ 675 $ 3,013 mid 3.0% low
Halton Hills high high $ 2,491 $ 675 $ 3,166 mid 3.0% low
King high high $ 4,126 $ 767 $ 4,893 high 3.0% low
Vaughan high high $ 3,258 $ 518 $ 3,775 high 3.1% low
Brampton high high $ 2,616 $ 319 $ 2,935 low 3.1% low
East Gwillimbury high high $ 2,902 $ 651 $ 3,553 high 3.1% low
Burlington high high $ 2,437 $ 675 $ 3,111 mid 3.2% low
Markham high high $ 3,128 $ 475 $ 3,603 high 3.2% low
Pickering high high $ 3,140 $ 604 $ 3,744 high 3.2% low
Newmarket high high $ 2,730 $ 677 $ 3,407 high 3.3% low
Richmond Hill high high $ 3,194 $ 511 $ 3,705 high 3.4% low
North Dumfries high high $ 2,308 $ 672 $ 2,980 low 3.5% low
Ottawa high mid $ 2,350 $ 695 $ 3,045 mid 3.5% low
Grimsby ** high mid $ 2,786 $ 412 $ 3,198 mid 3.5% low
Waterloo high mid $ 2,598 $ 638 $ 3,236 mid 3.5% low
Wasaga Beach low mid $ 1,674 $ 402 $ 2,076 low 3.6% low
Whitchurch-Stouffville high high $ 3,349 $ 502 $ 3,851 high 3.6% low
Whitby high high $ 2,998 $ 604 $ 3,602 high 3.6% low
Toronto mid high $ 2,411 $ 475 $ 2,886 low 3.6% low
Woolwich high high $ 2,209 $ 1,002 $ 3,211 mid 3.6% low
Wilmot mid high $ 2,398 $ 740 $ 3,138 mid 3.7% low
Ajax high high $ 2,951 $ 604 $ 3,555 high 3.7% low
Middlesex Centre high high $ 2,622 $ 1,016 $ 3,637 high 3.7% low
Amherstburg high mid $ 2,415 $ 840 $ 3,255 high 3.7% low
Barrie mid mid $ 2,355 $ 554 $ 2,909 low 3.8% mid
Clarington mid mid $ 2,610 $ 604 $ 3,214 mid 3.8% mid
Guelph mid mid $ 2,412 $ 602 $ 3,014 mid 3.8% mid
Cambridge mid mid $ 2,315 $ 667 $ 2,982 low 3.9% mid
Niagara-on-the-Lake high high $ 2,933 $ 878 $ 3,811 high 4.0% mid
Bradford West Gwillimbury high high $ 2,609 $ 813 $ 3,422 high 4.0% mid
Brockville low low $ 2,050 $ 572 $ 2,622 low 4.1% mid
Georgina mid mid $ 2,357 $ 540 $ 2,898 low 4.2% mid
Kitchener mid mid $ 2,147 $ 712 $ 2,860 low 4.2% mid
Stratford mid mid $ 2,234 $ 594 $ 2,828 low 4.3% mid
West Lincoln mid mid $ 2,625 $ 553 $ 3,177 mid 4.3% mid
Wellesley mid high $ 2,433 $ 672 $ 3,105 mid 4.3% mid
Sarnia mid low $ 2,155 $ 711 $ 2,867 low 4.3% mid
Peterborough low low $ 2,073 $ 627 $ 2,700 low 4.3% mid

Total Municipal and Property Tax Burden as a Percentage of Income (cont’d)
Total
Municipal
2007 Est. 2001 2007 Burden as a
Avg. Average 2007 Residential Total Total % of
Household Value of Residential Water/Sewer Municipal Municipal Household Relative
Municipality Income Dwelling Tax Costs Tax Burden Tax Burden Income Ranking
Woodstock low low $ 2,372 $ 422 $ 2,793 low 4.4% mid
Leamington mid low $ 2,316 $ 684 $ 3,000 mid 4.4% mid
Orangeville mid mid $ 2,581 $ 724 $ 3,306 high 4.4% mid
Thorold low low $ 2,060 $ 706 $ 2,766 low 4.4% mid
Lincoln mid mid $ 2,549 $ 977 $ 3,526 high 4.5% mid
Pelham mid mid $ 3,037 $ 712 $ 3,750 high 4.5% mid
Tillsonburg mid low $ 2,247 $ 704 $ 2,951 low 4.5% mid
Cornwall low low $ 1,919 $ 527 $ 2,446 low 4.6% mid
Parry Sound low low $ 1,622 $ 825 $ 2,447 low 4.6% mid
Brantford low low $ 2,253 $ 619 $ 2,872 low 4.6% mid
Cobourg mid mid $ 2,493 $ 563 $ 3,056 mid 4.6% mid
Owen Sound low low $ 1,824 $ 773 $ 2,598 low 4.7% high
Thunder Bay low low $ 2,395 $ 560 $ 2,955 low 4.7% high
Bracebridge mid mid $ 2,289 $ 1,050 $ 3,339 high 4.7% high
St. Thomas* low low $ 2,028 $ 858 $ 2,886 low 4.7% high
Oshawa mid mid $ 2,719 $ 604 $ 3,323 high 4.8% high
Norfolk mid low $ 2,025 $ 1,081 $ 3,106 mid 4.8% high
London mid mid $ 2,408 $ 834 $ 3,242 mid 4.8% high
Windsor mid low $ 2,446 $ 832 $ 3,278 high 4.8% high
Central Elgin mid mid $ 2,683 $ 1,215 $ 3,898 high 4.8% high
North Bay low low $ 2,414 $ 509 $ 2,923 low 4.9% high
Hamilton mid mid $ 2,661 $ 595 $ 3,257 high 4.9% high
Kingston mid mid $ 2,423 $ 799 $ 3,222 mid 4.9% high
Niagara Falls low low $ 2,151 $ 901 $ 3,052 mid 4.9% high
Chatham-Kent low low $ 2,447 $ 660 $ 3,107 mid 4.9% high
Timmins low low $ 2,495 $ 498 $ 2,992 low 5.0% high
Sault Ste. Marie low low $ 2,443 $ 446 $ 2,889 low 5.1% high
Huntsville low mid $ 2,071 $ 1,050 $ 3,121 mid 5.1% high
St. Catharines low low $ 2,314 $ 789 $ 3,103 mid 5.2% high
Kawartha Lakes low mid $ 2,080 $ 1,149 $ 3,229 mid 5.2% high
Belleville low low $ 2,301 $ 816 $ 3,117 mid 5.2% high
Sudbury low low $ 2,405 $ 894 $ 3,300 high 5.3% high
Fort Erie low low $ 1,947 $ 1,132 $ 3,079 mid 5.4% high
Welland low low $ 2,198 $ 940 $ 3,138 mid 5.6% high
Gravenhurst low mid $ 1,862 $ 1,050 $ 2,912 low 5.7% high
Port Colborne low low $ 2,238 $ 952 $ 3,190 mid 5.9% high
Wainfleet low mid $ 2,678 N/A N/A N/A
Average $ 2,478 $ 700 $ 3,175 4.2%

Median $ 2,414 $ 675 $ 3,114 4.3%
Min $ 1,622 $ 319 $ 2,076 2.5%
Max $ 4,126 $ 1,215 $ 4,893 5.9%


by Location
Total
Municipal
Burden as a
Total Total % of
Municipal Municipal Household Relative
Municipality Tax Burden Tax Burden Income Ranking
Ottawa $ 3,045 mid 3.5% low
Brockville $ 2,622 low 4.1% mid
Peterborough $ 2,700 low 4.3% mid
Cornwall $ 2,446 low 4.6% mid
Cobourg $ 3,056 mid 4.6% mid
Kingston $ 3,222 mid 4.9% high
Kawartha Lakes $ 3,229 mid 5.2% high
Belleville $ 3,117 mid 5.2% high
Eastern $ 2,930 4.5%
Total
Municipal
Burden as a
Total Total % of
Caledon $ 3,081 mid 2.5% low
Aurora $ 3,757 high 2.9% low
Oakville $ 3,759 high 2.9% low
Mississauga $ 2,880 low 3.0% low
Milton $ 3,013 mid 3.0% low
Halton Hills $ 3,166 mid 3.0% low
King $ 4,893 high 3.0% low
Vaughan $ 3,775 high 3.1% low
Brampton $ 2,935 low 3.1% low
East Gwillimbury $ 3,553 high 3.1% low
Burlington $ 3,111 mid 3.2% low
Markham $ 3,603 high 3.2% low
Pickering $ 3,744 high 3.2% low
Newmarket $ 3,407 high 3.3% low
Richmond Hill $ 3,705 high 3.4% low
Whitchurch-Stouffville $ 3,851 high 3.6% low
Whitby $ 3,602 high 3.6% low
Toronto $ 2,886 low 3.6% low
Ajax $ 3,555 high 3.7% low
Clarington $ 3,214 mid 3.8% mid
Georgina $ 2,898 low 4.2% mid
Oshawa $ 3,323 high 4.8% high
GTA $ 3,441 3.3%


by Location (cont’d)
Total
Municipal
Burden as a
Total Total % of
Grimsby $ 3,198 mid 3.5% low
Niagara-on-the-Lake $ 3,811 high 4.0% mid
West Lincoln $ 3,177 mid 4.3% mid
Thorold $ 2,766 low 4.4% mid
Lincoln $ 3,526 high 4.5% mid
Pelham $ 3,750 high 4.5% mid
Hamilton $ 3,257 high 4.9% high
Niagara Falls $ 3,052 mid 4.9% high
St. Catharines $ 3,103 mid 5.2% high
Fort Erie $ 3,079 mid 5.4% high
Welland $ 3,138 mid 5.6% high
Port Colborne $ 3,190 mid 5.9% high
Wainfleet N/A N/A
Niagara/Hamilton $ 3,254 4.7%
Total
Municipal
Burden as a
Total Total % of
Thunder Bay $ 2,955 low 4.7% high
North Bay $ 2,923 low 4.9% high
Timmins $ 2,992 low 5.0% high
Sault Ste. Marie $ 2,889 low 5.1% high
Sudbury $ 3,300 high 5.3% high
North $ 3,012 5.0%


by Location (cont’d)
Total
Municipal
Burden as a
Total Total % of
Wasaga Beach $ 2,076 low 3.6% low
Barrie $ 2,909 low 3.8% mid
Bradford West Gwillimbury $ 3,422 high 4.0% mid
Orangeville $ 3,306 high 4.4% mid
Parry Sound $ 2,447 low 4.6% mid
Bracebridge $ 3,339 high 4.7% high
Huntsville $ 3,121 mid 5.1% high
Gravenhurst $ 2,912 low 5.7% high
Simcoe/Musk./Duff. $ 2,941 4.5%
Total
Municipal
Burden as a
Total Total % of
North Dumfries $ 2,980 low 3.5% low
Waterloo $ 3,236 mid 3.5% low
Woolwich $ 3,211 mid 3.6% low
Wilmot $ 3,138 mid 3.7% low
Middlesex Centre $ 3,637 high 3.7% low
Amherstburg $ 3,255 high 3.7% low
Guelph $ 3,014 mid 3.8% mid
Cambridge $ 2,982 low 3.9% mid
Kitchener $ 2,860 low 4.2% mid
Stratford $ 2,828 low 4.3% mid
Wellesley $ 3,105 mid 4.3% mid
Sarnia $ 2,867 low 4.3% mid
Woodstock $ 2,793 low 4.4% mid
Leamington $ 3,000 mid 4.4% mid
Tillsonburg $ 2,951 low 4.5% mid
Brantford $ 2,872 low 4.6% mid
Owen Sound $ 2,598 low 4.7% high
St. Thomas $ 2,886 low 4.7% high
Norfolk $ 3,106 mid 4.8% high
London $ 3,242 mid 4.8% high
Windsor $ 3,278 high 4.8% high
Central Elgin $ 3,898 high 4.8% high
Chatham-Kent $ 3,107 mid 4.9% high
Southwest $ 3,080 4.3%

Economic Development Programs 329

Economic Development
Economic Development
Programs
Programs
Development inducements vary from city to city and frequently involve the formation of
positive relationships and partnerships with the private sector. This evolving pro-business
philosophy has led to new incentives designed to attract private development. There are
many forms of economic development programs used across Ontario to encourage growth.
Programs to promote economic development include, but are not limited to;
• Grants • Municipal land assembly

• Interest Free Loans • Brownfield programs
• Tax Incremental Financing • Downtown programs
• Corporate Visitation Programs • Heritage restoration programs
• Ambassador Programs • Developing networks and business
• Refund/waiving of fees directories
• Business Enterprise Centres • Developing newsletters
Some of these programs, such as Brownfield redevelopment, are new to Ontario. The
number and types of incentives are still evolving. Economic development strategies and
incentives are tailored to fit the needs of the community. A municipality’s decision to offer
various incentive programs is also related to where the municipality is in terms of its phase
of development; whether the municipality is in growth, stability, retrenchment or
revitalization phase.
Some municipalities included in the study advocate the use of economic development
incentives as a tool to generate additional assessment. The increased amount of taxes and
user fees generated, as well as the number of jobs created, serve to strengthen the local
economy. Community improvement programs are undertaken to increase tax assessment,
revive or further stimulate community vitality and encourage more efficient and effective use
of land and existing services, facilities and infrastructure. Many community improvement
programs are targeted to downtown cores and to specific forms of development.
Business Retention and Expansion programs are face-to-face ways of finding solutions to
local business problems. Corporate calling programs typically initiate discussions with
businesses to identify if and how assistance can be provided in the following areas;
relocation and expansion, strategic alliances, planning approvals, export information,
government programs and municipal services. Most municipalities that have business
retention programs identified them as a cost-effective approach to business development.
Business incubator programs and facilities help to build strong, viable companies by
providing support services and professional advice. A business incubator is an economic
development tool designed to accelerate the growth and success of entrepreneurial
companies through an array of business support resources and services. Incubators
usually provide clients access to appropriate rental space and flexible leases, shared basic
office services and equipment, technology support services, and assistance in obtaining the
necessities for company growth.
330
Ontario Legislation
The following section provides an overview of various Ontario legislation related to financial
assistance and other financial incentives that may be used to encourage development and
redevelopment in municipalities. This information has been taken from excerpts from a
Ministry of Municipal Affairs and Housing document “Municipal Financial Tools for Planning
and Development”.
Municipal Act
The Municipal Act (subsection 111(1)) prohibits municipalities from directly or indirectly
assisting any manufacturing business or other industrial or commercial enterprise through
the granting of bonuses. Notwithstanding the bonusing rule, subsection 111 (2) of the
Municipal Act permits, with the Municipal Affairs and Housing minister’s approval, certain
financial assistance for the purpose of implementing a community improvement plan that
has been adopted under the provision of Section 28 of the Planning Act.
Planning Act
Section 28 of the Planning Act sets out the authority for municipalities to designate
community improvement project areas and adopt community improvement plans. This is
done through a legal process involving public notice, a public meeting and the right of
appeal. Once approved by the Ministry of Municipal Affairs and Housing, a community
improvement plan can provide municipalities with broad powers to acquire, hold, clear,
lease and sell land in designated areas for the purposes of community improvement.
Once a municipality has approved community improvement policies and designated a

community improvement project area, it may use the powers afforded through subsection
28(7) to issue grants or loans to registered or assessed owners of lands and buildings
within the designated areas.
Ontario Heritage Act

Section 39 of the Ontario Heritage Act allows municipalities to make grants or loans to
owners of heritage designated properties. These grants or loans are to pay for all or part of
the cost of alteration of the designated property, on terms and conditions established by
municipal council.
Development Charges Act

The Development Charges Act, 1997 provides the legal basis for Ontario municipalities to
impose growth-related development charges (sometimes known as impact fees) in order to
recover some or all of the capital costs of new municipal infrastructure requirements
resulting from new development. The services eligible to be funded from this source include
transportation (roads and transit), sewer, water and other services that must be provided to
serve residential and non-residential growth.

Section 4 of the Development Charges Act, 1997 exempts the first 50 per cent of existing
industrial building expansions from municipal development charges.
Paragraph 10 of subsection 5(1) of the Development Charges Act, 1997 permits municipalities
to give full or partial exemption for some types of development.
In the interests of economic competitiveness and job creation or preservation, many Ontario
municipalities have chosen to use this section to wholly or partially exempt new industrial
development and larger expansions of existing industrial buildings from the imposition of
local development charges and impact fees.
Under subsection 2(7) of the Development Charges Act, 1997, municipalities may exempt
areas of the municipality from the application of a development charges bylaw. Such areas
could include a downtown or development area, including community improvement project
areas under the Planning Act. Municipalities may also adopt area bylaws not including a
specific area.
Bill 56—Brownfield Statute Amendment Act

Brownfields are defined by the Province as derelict, dysfunctional or under-used industrial
and commercial facilities where expansion or redevelopment is complicated by real or
perceived contamination. Despite the complexity of developing these properties, they are
often in desirable and strategic locations. Redeveloping brownfields means transforming
environmentally challenged properties into productive properties. Brownfields are lands on
which industrial or commercial activity took place in the past. They may be vacant,
underused or abandoned. Brownfields are usually located in strategic areas of the
community, with existing transportation, infrastructure and facilities and close to or in the
downtown core.
The Act removes the main barriers to brownfield cleanup and redevelopment. It sets out
clear rules for the clean up of contaminated brownfield sites to ensure that environmental
liability standards are met and public health protected. It would limit future environmental
liability for municipalities, developers and owners of brownfield properties. In addition, it
streamlines the planning process to expedite brownfield projects and help municipalities
provide financial support for brownfield clean up costs.
The Ministry has provided assistance to municipalities by establishing financial and liability
tools.
Financial Tools include—municipal loans and grants, tax incremental financing to leverage
the difference between the current and potential tax yields on redeveloped properties,
waivers of municipal fees where appropriate, and matching education tax rebates.
Liability Tools include — MOE liability agreements signed with local municipalities and
lenders that limit exposure to liability risks under circumstances such as site investigations,
technology databases that provide remediation technology and project detail information,
environmental liability insurance.

Types of Programs That Promote Economic Development
• Municipal Land Assembly

• Business Retention & Expansion Programs
The next section of the report provides an overview of the various types of programs that
promote economic development and their presence across the municipalities in the survey.

Business Retention & Expansion Programs
Municipality Business Expansion and Retention Programs

Corporate Calling Initiative - In September 2007, the Town of Ajax
Ajax launched a Corporate Calling Initiative to meet with the Town's key
businesses, starting with the manufacturing sector.
Business Networking Seminars - As an educational and networking

opportunity for the local business community, the Town organizes and hosts
a quarterly seminar series entitled the Ajax Business Network. The
sessions are free of charge and provide an opportunity to learn
about business issues and to meet with business colleagues.
Business Newsletter and Website - The Town's Business Newsletter,

First News, along with the Town's website continue to be the key points of
contact between the Town and the business community. The newsletter
features timely articles on business issues while the website provides
relevant research and information related to operating a business in the
Town.
Site Selection Services - A full array of services are available to both new
and existing businesses wishing to re-located in the Town of Ajax. These
services range from finding a location, to expediting the
development approvals process, to assisting with the grand opening of the
new facility.
The Town of Aurora has implemented a number of initiatives to promote

Aurora economic development which include, but are not limited to the following:
Business Networking/Information Seminars – Town staff host these
sessions semi-annually. Some sessions are organized in conjunction with the
Aurora Chamber of Commerce. Information seminars deal with informative
topics of interest to local businesses.
Business Newsletter – semi-annual publication is available to all local

businesses and contains news and announcements dealing with Aurora
companies.
Aurora Business Ambassadors Program – created in 1996, the Program

involves prominent local business leaders who promote the Town globally.
Ambassadors provide important feedback to Town staff on a variety of business
issues as well as contacts with national and international companies.
Ambassadors will also be incorporated into the Town’s Corporate Visitation
Program.
Corporate Visitation Program – On a monthly basis, a team of Town officials,

consisting of the EDO, the CAO, and Business Ambassadors, visit a local
business in order to meet company representatives, tour facilities and discuss
issues of importance to each company.
Investment Retention & Attraction Strategy – the EDO acts as a champion

for business interests, gathers community intelligence, prepares economic
market information and provides a liaison between municipal government and
local businesses.
Development Coordination Role – Economic Development Division staff

undertake a ‘One-Point-Of-Contact’ role, working closely with the development
community to assist non-residential investors in navigating the municipal
approvals process. The EDO is part of a municipal team working to expedite
development approvals.

Barrie Corporate Visitation Program – City officials undertake visits to

businesses to: express to each company their importance to the
community; learn more about the business and its management; and to
offer services ensuring that any challenges they may be experiencing are
addressed.
Business Enterprise Centre. The Centre offers a library, forms and

publications, seminars, workshops, workstations and other resources to
help those interested in starting their own business and provides assistance
and support to small and medium-sized businesses in both their startup and
early growth stages.
The City of Barrie, in partnership with the Ministry of Economic

Development & Trade, Greater Barrie Chamber of Commerce and the
Greater Barrie Small Business Enterprise Centre host a number of
seminars and events during the course of the year to provide professional
development and information sharing opportunities for the business in the
community.
The City of Barrie works closely with a community based Doctor

Recruitment Task Force with funding from the City of Barrie and the Royal
Victoria Hospital.
Business Ambassador Program – more than 200 local businesses make

up Barrie’s Business Ambassadors. These influential and involved
companies not only help sell Barrie but keep the City up to date on issues
impacting the local business community.
Workforce Development – Barrie works with local businesses and

Georgian College to maximize opportunities for the integration of
Georgian’s practical program into the business community.
Bradford West Bradford West Gwillimbury is part of the South Simcoe Economic
Gwillimbury Alliance which is dedicated to fully supporting strategic growth and offering
a one-stop shop for site selection.

Brampton Brampton continues to form strategic alliances with its industry clusters to
manage effective local business relationships. Brampton’s BR&E program
includes the following initiatives: Corporate Calling, Business Alliances,
Attention = Retention, Inquiry Facilitation, and Economic Policy & Research.
Workforce Development
Brampton is a strong supporter of higher learning and advanced education.
The city is a strategic partner and investor in the new Sheridan Centre for
Advanced manufacturing and Design Technologies.
Investment Marketing Program

The Economic Development Office has set up a strategic economic
development marketing initiative to continue to promote local business success
and Brampton as a premier investment location in the GTA.
Small Business Enterprise Centre

The Brampton Small Business Enterprise Centre offers entrepreneurs and small
business owners access to business planning, business registration,
counseling, research. Leadership, and mentorship, advice, tools and seminars.
Tourism Brampton highlights the uniqueness and brilliance of the City’s local
venues and lucrative infrastructure development to attract residents and
business to the City every year.
Ambassador Program
Senior business executives from some of Brampton’s largest businesses tout
the benefits of Brampton as a city to live, work and play, both locally and
abroad.
ICI Land Use Strategy

Brampton’s land use strategy preserves prime business-building lands for
targeted development to ensure that new business owners coming to the City
get the most out of their investment.
Economic Development Research Program

Brampton’s Research Program provides business owners, site selectors and ICI
clients, with customized research on current economic trends, in addition to
Brampton’s demographic, socio-economic and employment statistics. The
Research Program serves as a data collection and dissemination centre
utilizing government and private resources and to provide business owners and
clients information in a timely manner.


The City of Brantford administers a local Business Retention and
Brantford Expansion (BR+E) program through the Economic Development and
Tourism Department. The BR+E program supports local businesses by
creating opportunities for direct firm assistance and enabling area
businesses to become aware of programs and resources available to them,
through ongoing local company visitations.
The BR+E works to promote community-based business and organization

economic development by offering services for location assistance,
business planning, financial planning, exporting, training & development,
market research, market plan development and human resources.
The BR+E is undertaken through partnerships with the Economic

Development Departments of the City of Brantford and the County of Brant,
the Ontario Ministry of Small Business and Entrepreneurship and the
Ontario Ministry of Training, Colleges and Universities.
The Brantford•Brant Business Resource Enterprise Centre provides

information, resources and free professional consultation to entrepreneurs
either staring a business or already operating a business. The centre is part
of a network of offices that serve Ontario’s small business community and is
a partnership with the City of Brantford, County of Brant, Ontario Ministry of
Small Business and Entrepreneurship and local businesses.
In 2007, the City and its community partners began a project to produce a
Workforce Development Strategy for the Brantford area. The strategy is
intended to address the short and long-term labour needs of current and
future employers while ensuring employment opportunities for the citizens
of the community. The project will undertake a comprehensive review of
established local programs and services, provide clear identification of
employer needs and employee skills gaps and prepare a workforce
development strategy report that will form the basis of a community
workforce development plan.
The Leeds and Grenville Small Business Enterprise Centre offers

Brockville information and advice to anyone starting or managing a business.
Serving Leeds and Grenville, the Small Business Enterprise Centre is a

one-stop source of information, with access to the Internet and resource
materials. You will also get personal advice on preparing a business plan,
financing and managing your business.
Working in partnership with the local Community Futures Development

Corporations provides expertise and start-up capital.
Burlington The City has a business-calling program operated by the Burlington

Economic Development Corporation (BEDC). The program is based upon
the retention and expansion software called Synchronist Business
Information System. It allows for more sophisticated levels of programs and
follows a rigorous process for selecting companies, arranging interviews,
conducting interviews and recording and analyzing data. It has proven to
be a powerful planning tool for service delivery in the municipality.
Burlington also has a “Jobs Burlington Campaign” which set up a website

for high tech businesses to link to labour.


In addition to offering site selection, business research and
Caledon development process facilitation services;
The Town conducts a Corporate Visit Program.
A Mayor’s Business Breakfast is held semiannually to offer the local

business community networking opportunities and to hear from a keynote
speaker.
Published quarterly, the Economic Development & Communications

Department Newsletter highlights local economic development news and
activities.
The Caledon Business Centre provides free consultations, business plan

reviews, financing and mentoring services, free access to accountants,
lawyers and other professionals, business registration, workshops and
seminars to new and growing businesses.
The Town of Caledon has successful, dedicated partnerships with

established organizations, including the Caledon Chamber of Commerce,
The Hills of Headwaters Tourism Association, Peel Federation of
Agriculture, Greater Toronto Marketing Alliance and the Excellence in
Manufacturing Consortium.
Development charge exemption for accommodation facilities (minimum ten

units).
As a community health initiative, the Town of Caledon has implemented a

Physician Recruitment Program aimed at attracting and retaining family
physicians.
Cambridge The City supports existing businesses with their expansion by having
regular contact with the business community through networking and a
visitation program.
The City also provides information and resource material through the
Business Enterprise Centre.

Chatham-Kent Business Development Services – acting as the champion and

spokesperson for local business, gathering community intelligence and
supporting business’ special issues, enhancing the existing business
infrastructure.
Entrepreneurial Services provide start up support and on-line business

registration to new entrepreneurs in cooperation with the Ministry of
Economic Development and Trade.
Economic Development Services promotes Chatham-Kent to the world,

communicating with senior national and international business leaders and
provincial and federal government decision-makers to identify Chatham-
Kent as a location for new investment, maintaining an inventory of land and
buildings available for development and assisting with site selection
activities.
The Agricultural Services area of the Economic Development Services

works at promoting and developing agri-business opportunities. Working
with the University of Guelph/Ridgetown College to provide business
support services through the Agricultural Business Centre.
Tourism Development Services – providing support to the local tourism

sector through tourism destination marketing, developing partnerships with
local tourism operations and attractions, operating seasonal visitor
information services.
Clarington The Business Retention and Expansion (BR&E) program includes two
essential elements:
First, the Visitation Program surveys a large sample of our local

companies to determine the needs, concerns and opportunities of existing
local companies in order that action could be taken to respond to the
companies’ needs or development opportunities.
Secondly, an ongoing BR&E Implementation Program sets out to

implement the actions to help businesses become more competitive. The
implementation of recommendations to proactively improve the local
business climate will be the responsibility of the BR&E for the Municipality
of Clarington in partnership with the Clarington Board of Trade, other
organizations and members from the business community
339
Cobourg Once a year over 1,000 businesses are telephoned to update information
and discuss any concerns. Manufacturers are contacted twice annually.
Information and/or assistance are provided as well as appointments for
personal visits by Town staff. Team Cobourg representatives, regularly visit
industries that wish to expand or reorganize their operations.
An Opportunity Analysis Program promotes a public forum for business to

express views on present and future development. Entrepreneurial services
are provided for start up and existing businesses through the Business
Advisory Centre – Northumberland. This includes seminars and
performance monitoring as well as a business reference library.
Marketing programs such as the award winning “shop local campaign” are
implemented jointly by the Town of Cobourg, Chamber of Commerce, local
media and retailers from all nodes. Another example is the Town’s Tourism
Partnership with wellness practitioners and accommodation businesses that
mutually promote each other as Ontario’s Feel Good Town.
The Town has partnered with the Life Long Learning Centre regarding skill
development in Construction Trades including job placement. The
Business Advisory Centre works in 6 Secondary schools promoting Business
Plan Competitions and student summer businesses as future entrepreneurs.
The Town works with area Chambers and EDO’s hosting manufacturing
seminars.
Cornwall The Cornwall Business Enterprise Centre is designed to allow “One-Stop”

shopping for information on starting up and operating an existing business
in the Cornwall / S.D. & G area. It offers support services such as:
• Library of resource materials
• A quiet place to work
• Free publications
• Counselling on general small business
• Referral to more detailed sources of information
• Computer and free internet access
• Provide small business oriented seminars for the general public
It also offers seminars, Stepping out on Your Own Business Information

Sources, Youth Programs and a Corporate Centre Link.
East Gwillimbury Business Development Committee—signage branding and promotion of

local businesses. The Town continues to develop strategic initiatives in
order to promote additional new industrial and employment growth in the
municipality.
Fort Erie Company Visitation Program.
340
Guelph Guelph Business Enterprise Centre – A partnership with the City of

Guelph’s Economic Development Department, the Guelph Chamber of
Commerce and the Ontario Ministry of Agriculture, Food and Rural Affairs
(OMAFRA). The centre answers questions on start-up businesses,
provides one-on-one consulting, seminars and training, mentoring and
networking.
Local Best Practices Networking Group – A partnership between the

City’s Economic Development Department and the Ministry of Economic
Development and Trade (MEDT) and the Excellence in Manufacturing
Consortium (EMC). This group promotes an emphasis on continuous
improvement and increasing members’ competitiveness.
Physician Recruitment Program is in effect to attract qualified doctors to

open practices in the City.
Business Attraction Marketing Program

Business Retention Program
Visitor & Convention Services Program
Grimsby The Town conducts a Business Visitation Program that is intended to

maintain contact with local businesses, as well as host business breakfasts
on a semi-regular basis to provide the opportunity for the local Chamber of
Commerce in this regard.
Halton Proactive Business Contact Program. Access to Capital Program

helps companies prepare for investor readiness. This involves seminar
series with three components; understanding investor needs, preparation of
the investment plan and negotiating with the investor. On completion of the
seminars, the company can then do its presentation in front of a review
panel of three experts, which will provide a critique.
The Halton Apprenticeship Advisory Council is a joint public-private

venture which reviews and addresses labour needs in Halton to provide the
labour resources necessary for growth.
Hamilton The City conducts a Corporate Visitation Program. In addition, the City
participates in trade fairs in Canada and the US and takes local companies
at no charge for their booth space.
The Hamilton Small Business Enterprise Centre provides the information

and tools that entrepreneurs need to grow their businesses. It is a one-stop
source for business information, guidance and professional advice on
starting and running a successful business.

Kawartha The Kawartha Lakes Small Business Enterprise Resources Centre

Lakes helps smaller businesses realize new opportunities and increase
competitiveness. The objective is to ensure that the small business
community continues to be supported in its growth, while increasing
employment and investment within the City.
The Kawartha Lakes Economic Development Office conducts visitation

programs, opportunity alert services, investment network services, business
consultations, and Government liaison services
In an effort to provide maximum municipal assistance to community groups

and organizations, the Economic Development Office has an Economic
Development Partnership Fund Program. This loan repayment program
is available to groups and organizations that have secured other financing
but require assistance with start-up cash flow. Applications from the
smallest event to those requiring the maximum loan of $80,000 will be
considered.
Based on Strategic Planning exercise looking to 2010, Tourism

development Initiatives include:
Premier-ranked Tourist Destination Framework (2007-2008)
Product development and industry/association partnerships
Branding, destination Marketing and website management
The Kawartha Lakes Community Health care Initiative is a non profit

corporation dedicated to facilitate the recruitment of new General
Practitioners and the retention of existing ones via incentive programs and
community-based initiatives.
There are numerous programs to promote the agriculture business

including, but not limited to the following:
Agriculture Economic Impact & Development Study in partnership with
Peterborough County and City
Kawartha Farm Fresh – a guide to buying fresh local farm products
Fostering partnerships through government programs, creation of linkages
to increase economic activity and opportunities
Kingston Kingston Economic Development Corporation’s (KEDCO) activities

include the promotion of the city in the international marketplace; assisting
local companies with expansion/modernization projects; maintaining a
computer database of up-to-date economic indicators for the area; co-
ordinating local economic development efforts and advising local and senior
governments on economic development matters.


Kitchener The City has a Corporate Calling Program. This program is used to help
identify the City’s strengths for future marketing efforts. The City is
reviewing clustering opportunities of public and private companies. The
City is also investigating strategic alliances to develop business
relationships in the private sector.
The City has a Business Enterprise Centre. The services provided

include business plan review, market research, workshops and seminars,
free computer use, free internet use, printing services, one-on-one business
consultations, government information. The City, Provincial government
and private sector sponsors provide funding for the Centre.
Leamington The Leamington Economic Development Department’s services to

business include: customized information services, market information,
networking/contact, and small business consulting.
London London Economic Development Corporation (LEDC) is a partnership

between the City and the private sector. Their goal is to facilitate the
process of attracting and retaining investment to the City. The main sectors
of focus for the LEDC are manufacturing, life sciences, information
technology and other forms of technology.
Business retention activities include providing site selection data,

information on government programs, providing advice and assistance,
acting as a liaison with the municipal government.
The LEDC also partners with a host of local service providers to assist
companies with financial, regulatory, taxation and legal issues.
Markham Innovation Synergy Centre in Markham (ISCM) is a business advisory

“hub” designed to accelerate the development of thriving enterprises with 10
to 50 employees. It is not an incubator but will partner with qualified
companies to support their development into larger, more prosperous
organizations.
Since 1997, the Town has been marketing itself through a comprehensive
economic development strategy as Canada’s High-Tech Capital.
Markham has attracted the largest per-capita concentration of high-tech
companies in Canada.
Milton The City operates a proactive Visitation Program.
The Milton Economic Development Advisory Committee (MEDAC) was

established in order to obtain strategic advice from the business community
comprised of 16 members from a broad spectrum of industries including
manufacturing, financial institutions, real estate, small businesses and the
Chamber of Commerce.
The Economic Development Office works closely with the development

community and the major landowners in the 401 Industrial Park to ensure
that economic development prospects are serviced.

Mississauga Business Call Program - The City hosts a proactive corporate call program in key
industry sectors. Elected officials and senior staff from the City visit major new
companies to the City each year to develop a rapport with the business community,
determine the level of satisfaction with City services and address issues.
Mississauga Business Enterprise Centre (MBEC) – assists entrepreneurs to start-

up businesses and existing small businesses to grow and expand.
Facilitation Services – site location assistance; industry and business networks;

business and government contacts.
In addition, the City supplies partnership options and offers seminars for small and
medium sized companies.
Muskoka Muskoka Enterprise Centre servicing all of Muskoka; it is funded from municipal
contributions and grant from Province
Niagara Falls The City operates a proactive Visitation Program.
Norfolk Development Coordinating Committee – A monthly meeting of all Norfolk County

departments provides a streamlined, proactive approach to processing and assisting
key development applications.
Business Visits Program – The Norfolk County Economic Development staff visit
manufacturing, agricultural and tourism businesses on an ongoing basis and assist in
facilitating any outstanding issues they may have, or connecting them with local,
provincial and federal support programs.
Site Selection – Norfolk County offers site location assistance for developers of
industrial and commercial projects, including the maintenance of an inventory of
available properties.
Networking – Norfolk County offers networking opportunities for business through its
Advisory Board, and networking teams for Industry, Agriculture and Tourism, through
meetings, workshops, careers fairs and seminars
Marketing Partner Program – Norfolk County works collaboratively with participating

industrial, agricultural and tourism-related businesses on marketing campaigns and
other initiatives, such as the annual Community Profile publication.


The City’s Economic Development Department provides turn key services to
North Bay prospective investors including site searches, land sales, labour market analysis,
public funding applications assistance, financial structuring and related services.
North Bay’s Business Retention & Expansion program was implemented for the first
time in 2005 as a communication tool between the Mayor’s Office of Economic
Development in partnership with the North Bay & District Chamber of Commerce and
the local business community. Phase one, now complete, was designed to gather
empirical data from a wide cross section of firms in a variety of sectors through a
confidential survey process. Results have provided the community with a better
understanding of the benefits and challenges to doing business in North Bay as well
as enabled firms and the City to capitalized on several value add and business
expansion opportunities. Phase two, the on going company visitation program is now
in place and continues to provide valuable feedback and facilitates issue resolution.
The Business Centre - Nipissing Parry Sound, a partnership between the City, the
Province of Ontario and various community stakeholders assists in the start-up and
expansion of new and existing businesses. The Centre provides support through the
first five years of operation, by offering business consulting services and information
concerning market research, business plans and financing.
Incentive and grant initiatives specific to Northern Ontario such as the Northern
Ontario Young Entrepreneurs, Emerging Technology, Infrastructure and Community
Development programs offered through the Northern Ontario Heritage Fund and those
available through FedNor and their Community Futures Development Corporations
assist with the expansion of existing companies and the attraction of new investment
to the region.
Oakville The Oakville Economic Development Alliance (OEDA) – provides a company

proactive Visitation Program to assist businesses and ensure that they are satisfied
with Oakville. In addition OEDA provides site information, economic data and acts as
the lead advisor to the Oakville Council, Chamber of Commerce and developers on
expansion opportunities/constraints.
Orangeville The Town operates a Small Business Enterprise Centre for business start-ups. The
Orangeville & Area Small Business enterprise Centre (SBEC) provides guidance for
start-up and existing companies.


Business retention is part of the City’s Economic Development Strategy. Oshawa
Oshawa has a business retention and expansion/Corporate calling program which is
designed to provide excellent customer service to existing businesses by opening
lines of communication, creating loyalty and assisting Oshawa firms with business
opportunities and addressing their issues and business concerns.
Business Advisory and Enterprise Centre run through the region of Durham - on
behalf of the City of Oshawa.
Site selection services to allow for quick response to inquiries, maintain inventory
of available lands and buildings and other critical data for site selection decisions.
Advocacy – provide coordinating role to review and streamline approvals and
provide connections with regional, provincial and federal organizations and agencies.
Newsletter – publish a quarterly newsletter featuring local business expansions,
openings, information which is mailed to over 6,000 businesses, federal and
provincial departments, site selectors
Outreach – organize quarterly information meetings on topics of interest to business
community (i.e. automotive outlook, economic outlook, etc.)
Ottawa The Entrepreneurship Centre is an initiative of the Ottawa Centre for Research and
Innovation (ORCI); dedicated to helping Ottawa entrepreneurs make educated decisions
about starting and growing their businesses. The centre aims to promote Ottawa’s economy,
through the development of products and services that encourage entrepreneurship and
support business growth. The City of Ottawa, the Ontario Ministry Enterprise and Innovation,
the Royal Bank, Nelligan O’Brien and numerous other business partners fund the Centre. The
Centre provides links to other business organizations, seminars and entrepreneurial events,
online training and many other tools and resources to assist budding entrepreneurs.
BizPal – an initiative that has been developed with a lead group of government partners to
provide businesses with a way to identify the entire permit and license requirements at one
time.
The Ottawa Centre for Research and Innovation (OCRI) is a not-for-profit organization
supported by over 600 members. OCRI builds on the strengths of the region to advance
research and development, lifelong learning, professional development and community
infrastructure.
Ottawa Global Marketing, a division of OCRI works with the private sector and all three
levels of government to attract investment, people, and companies to the region. It is a lead
organization in the branding and marketing of Ottawa internationally.
The Ottawa Capital Network (OCN) assists in creating efficiencies in the capital market
through programs aimed at educating the entrepreneurial community, creating linkages
among the investment community and providing knowledge and support to the business
community.
2007 Ottawa Small Business Forum – a unique learning and networking opportunity that
focuses on supporting the success and growth of Ottawa’s small and medium size
businesses. The Forum strives to provide entrepreneurs in growth mode with access to
relevant and reliable information.
Ottawa.com web site: - developed to position itself as the “official” source of information on
Ottawa, which will be achieved through prominent positioning of the site on major search
engines. Ottawa.com provides a strong, focuses and strategic web presence to enable an
external audience to gather information on investment, employment, tourism and other
opportunities in Ottawa.

Parry Sound
Ambassador Program - The mission of the Town of Parry Sound's Business
Development Plan is to diversify Parry Sound's economic base by building the
economic capacity of the community and aggressively promoting the Town as a
diversified vibrant centre which recognizes and embraces small town qualities,
protects the natural environment, and promotes regional partnerships and
cooperation.
To this end, Council has appointed 42 local business people as "Ambassadors". The
goal of the "Ambassador" is to work with the Business Development Team to attract
the establishment of new businesses in order to create employment and business
development in accordance with Council's Business Development Plan Mission.
The Ambassador Program will enable the community to achieve a broader reach for
its targeted business development marketing and promotion. The Ambassador
program will take advantage of local business people who have occasion to travel
throughout the province, nationally and internationally and can potentially court some
key business development prospects for the Town.
Peterborough Operated through the Greater Peterborough Area Economic Development Corporation
(GPAEDC). The GPAEDC is governed as a public/private non-profit partnership
corporation. The following programs are used:
-Proactive business retention and expansion program, including business visitation

programs, government funding programs, and acting as a government liaison
-Maintain economic data, statistics and information
-Develop partnerships to promote, support and sustain growth
-Mediate conflicts and advocate for business concerns
-Market Peterborough to prospective businesses
The Business Advisory Centre has consultants to advise both prospective and
established business owners on key aspects of start-up and maintaining successful
businesses. The Centre provides information on government programs, library, trade
show directory, internet access, personalized business consultations and seminars.
Peterborough also has a Business Advisory Centre (Phase 2), which focuses on
businesses that are 3-5 years old. Issues such as capital expansions, accounts
receivable and other financial matters are typically addressed.
The City has a Physician Recruitment Program, which is funded by the Federal
Government. There is full-time staff dedicated to the program. A program in the
community has been established to offer incentives to attract new physicians to the
community.
Skilled Labour Recruitment Program, which is funded by the province to attract new
manufacturing companies to the community and help retain a skilled labour force in
existing companies.

Pickering Corporate Calling Program, connecting our office with:

• Local businesses of all sizes and sectors as a means of engaging them in our
local economic growth and providing an avenue for them to voice concerns
and share successes
• Government agencies and institutional and community groups that impact our
local economy
• External businesses and partners, representing the voice of both Pickering and
Regional business interests
The Economic Development Office partners with local, regional and provincial groups
as a means to enhancing and protecting the interests of our local businesses.
Partners include the Ajax-Pickering Board of Trade (APBOT), The Greater Toronto
marketing Alliance (GTMA), Durham Strategic Energy Alliance (DSEA), The Region of
Durham Economic Development Office, the Durham Region Local Training Board,
The Business Advisory Centre Durham (BACD) and more.
Publications - Publish an Available Land & Space Directory, View on Business

Newsletter, Economic & Community Profile, Business Start-Up Directory and Business
Directory listing over 2400 local businesses by size and sector.
The City also maintains a business website providing statistics, news, economic
development program details. Film permit access, land and space inventories with
aerial mapping, development news and images, links to all manner of local and
regional business interests and much more.
Seminars and Business Start-Up Consultations are also offered to anyone

interested in business matters.
Port Colborne Corporate Visitation Program. The Economic Development Office assists firms in
developing new export markets and expanding existing companies.
Richmond Hill Corporate Calling Program. This program responds to leads from within the local
business community itself and through information obtained from professional
affiliations and sources in a concerted effort to call on businesses of varying size and
different stages of development.
Small Business Coordinator - seminars, queries, etc.

The Office of Economic Development (OED) will assist local industries to increase
their international presence and competitiveness, penetrate new markets, develop
new products and realize new business development. In order to ensure opportunities
are realized, the Richmond Hill Office of Economic Development is facilitating strategic
alliances to promote increased opportunities for Richmond Hill companies, which
would result in diversification, expansion, and job creation.
Film and Conference Attraction

St Catharines • Corporate Visitation Program

• Physician Recruitment
• Domestic and International Marketing
• Event Planning
• Business Recruitment and Site Selection
• Small Business Development
• Industry Seminars & Workshops
St. Thomas The St. Thomas E.D.C is active in encouraging and supporting business development
through methods such as corporate visitation, the provision of aid with expansion
planning, domestic and international marketing, business recruitment and site location.
The St. Thomas E.D.C. has formed an association with Aylmer, Ingersoll, North Perth,
St. Marys, Stratford, Tillsonburg and Woodstock called the Southwestern Ontario
Marketing Alliance (SOMA). SOMA aggressively markets the region internationally to
potential investors and actively supports business interests.
There are no Industrial Development Charges in the City of St. Thomas
Stratford The Stratford and Area Business Association is active in promoting and improving
business development. Under the CASP program 24 companies were assisted in the
development of business, marketing and financial plans.
Presentations are made to business establishments.
A survey was designed to determine the direction in which the business community
would prefer to proceed in promoting future economic development plans.
Training courses to local businesses are provided – computer, hospitality, and

customer service.
The City has formed an association with Aylmer, Ingersoll, North Middlesex,
Woodstock, and St. Thomas called the Southwestern Ontario Marketing Alliance
(SOMA). SOMA actively supports local manufacturers and their investments in the
region by promoting their interests in the community
Sudbury Regional Business Centre operating from the office of Sudbury Development
Corporation, the Regional Business Centre is an independent multi-sector partnership,
which includes the banking, educational, municipal, and private involvement that
provides public access to all of the resources required for business start-ups, growth
or expansion through one location. Workshops and seminars are provided. The City
operates trades shows and conducts trade missions. In addition, businesses are
visited on a regular basis through a visitation program.
The Thunder Bay & Area Entrepreneur Centre exists to offer free and confidential
Thunder Bay business consulting services to both new and existing small businesses. The services
include providing information on various business topics to one on one consultation
with a Small Business Consultant.

Tillsonburg Corporate Visitation

Physician Recruitment
Timmins Services include site selection, exporting information, community statistics and
demographics and assistance on government assistance programs
The Business Enterprise Centre (BEC) provides a full range of business support
(training, business plan development, advice, referrals, a business library, provincial
registration of businesses, etc).
The City has formed a Community Development Committee which is comprised of a

team of senior staff who meet weekly to deal with matters relating to land
acquisitions/purchases, development proposals, special projects and are available to
meet face-to-face with residents and business people to discuss issues and proposals
relating to community development.
Timmins and Area Business Self-Help Office offers a walk -in resource library of
business information with a knowledgeable Business Consultant.
Council has eliminated development charges in the City for all classes of
development.
The TEDC provides a full range of programs and services to support existing business
and to attract new business to the City.
Toronto
Economic Development assists small business, stimulating entrepreneurial
development, and revitalizing commercial and industrial employment areas.
Economic Development manages Enterprise Toronto www.enterprisetoronto.com, a

public-private alliance assisting entrepreneurs and small business. Its four business
centres provide one-on-one assistance to those starting or growing an early stage
business.
Toronto cost-shares capital improvement in designated retail business districts and

traditional employment areas.
Toronto’s Economic Development team provides specialized business knowledge and

information on Toronto’s key industry clusters including:
• information technology and digital media;

• biotechnology and pharmaceuticals;
• tourism;
• financial and business services;
• call centres;
• fashion and apparel; and
• food, beverage and packaging.

Vaughan Corporate Calling Program

Partnerships and International Partnerships
Business Link Newsletter, complimentary to all Vaughan businesses
Online Business Directory, complimentary basic listing
Vaughan Corporate Centre
Vaughan Business Enterprise Centre
Ambassador Program
The EDO is involved in a number of programs:

Wasaga
Beach
• Marketing the community to attract tourists and other new businesses by
attending trade shows, advertising and promotion initiatives
• Supporting existing businesses by having regular contact with the business
community
• Providing an annual operating grant to our local Chamber of Commerce. This
includes the facility and financial support for part time summer students for the
visitors’ centres.
• Working closely with developers to market their properties
• Assisting with an annual Business Show
Waterloo The Region co-ordinates an annual survey of all businesses in the community. This is
(Region) done in conjunction with the lower tiers.
Welland Site Location

Business Facilitation
Venture Niagara
Club 2000
Whitby Whitby First Promotion Program

Entrepreneurship & Small Business Support Program, including Business
Seminar Program, Whitby Business Resource Centre, One-on-One Consultation,
Partnership in the Business Advisory Centre Durham
Invest Whitby Support Program whose initiatives include: Business Planning
Workshops, InvestmentLink Program, International Trade & Pre-Qualification
Meetings, Government Funding Programs Tracking System
Business Growth and Expansion Support Program
Site Selection & Relocation Support Program
Tourism Whitby Support Program
Film Whitby Support Program
Agricultural Support Program

Whitchurch- The Town began the BR&E Visitation Process in January 2007 and has since,
Stouffville completed 97 individual business interviews. The project has focused on retaining
and growing existing businesses and downtown revitalization. The project was
conducted in partnership with the Province of Ontario, Region of York, Whitchurch-
Stouffville Chamber of Commerce and the Stouffville Business Improvement Area.
Rural Development Consultations – These are used to identify appropriate and

realistic ways in which rural areas can participate in the Town’s overall economic
growth – for example, fostering ecotourism, entrepreneurship and agribusiness.
General promotion for both business and tourism attraction. Continuous data
collection and revisions to facilitate investment decisions in favour of Whitchurch-
Stouffville.
Windsor The City has a Corporate Visitation Program and a Business Self-help Centre
Services offered by Woodstock Economic Development include:

Woodstock
• Land and building site selection information
• Provision of statistical and market data
• Promotional programs to encourage new investment
• Free assistance to new and existing local companies
• Product sourcing and potential market identification
• Assistance with business start-ups
• Liaison with provincial and federal governments
• Consultation and networking with local businesses and industry

Downtown/Area Specific Programs
The following programs have been developed to address specific areas of improvements
within municipalities. Some of the programs are available for all property types, while
others target specific forms of redevelopment. The programs may be in the form of a loan,
a grant, waiving of fees, tax rebates and tax forgiveness.
Municipality Type of Program Downtown/Area Specific Programs

Rehabilitation of existing Town property, acquisition
Municipal Property
of property and public/private partnerships for
Ajax Acquisition, Investment
rehabilitation of public or private lands
and Partnership
Where rehabilitation/improvements result in an
Rehabilitation Tax increase in assessed value, an annual grant equal
Grants (not currently to 80% of the increase in the Town’s taxes is
active) provided for 10 years.
Reimbursement of 80% to 100% of development

Grant and building permit fees
Full exemption or reduction (50% to 75%) to

DC encourage higher density and more intensive
Exemptions/Reductions residential and mixed use developments
Provides relief in form of reduced parkland

Parkland Dedication dedication requirements for medium and high
Reduction density residential development
Relief in the form of a reduction in the number of

Exemption from
parking spaces required
Parking Requirements
Barrie The City of Barrie has implemented incentive

Loans programs in the City centre Planning Area to
encourage development and redevelopment in the
Downtown and Allandale communities. The historic
Grants downtown core and former Village of Allandale
together form two focal points at either end of
DC Exemptions Kempenfelt Bay. The long term vision is to see the
entire City centre area grow and offer more
Tax Incremental opportunities for business, residents and
Financing lifestyle/culture. The Downtown Community
Improvement Pla n and the Allandale Community
Improvement Plan complement each other and offer
a range of programs in the form of loans, grants and
tax incremental financing. A development charge
exemption is also in place in certain areas within the
Downtown Community Improvement Plan and the
Allandale Community Improvement Plan.

Type of
Municipality Downtown/Area Specific Programs
Program
Brampton The Brampton Downtown Development Corporation
(BDDC): a financially sustainable funded, semi-
autonomous organization that has evolved from the
existing Brampton Downtown Business Association
(BDBA), and will have expanded powers pursuant to
existing municipal legislation, namely: Community
Development Corporation, BIA, Municipal Business
Corporations legislation.
The Brampton Downtown Development Corporation is

Downtown the first Development Corporation of this kind in the
Development Province of Ontario. After a 5-year process, the
Corporation regulation was finally passed through Provincial Cabinet
in April 2005. It is a new development tool that will have
the capacity to undertake considerably more than the
existing BIA is able to currently undertake as a Part III
Corporation. This includes undertaking a program of
grant making, and other promotion, improvement,
development and redevelopment programs.
Brantford Grant The City provides a Performance Grant Program to

assist businesses and property owners within the
Downtown Community Improvement Project Area in the
implementation of sound business plans that will
generate increased economic activity in the Downtown.
The grant is to assist with the financing of costs
associated with the rehabilitation of lands and buildings
relating to the implementation of such business plans.
Building Permit The City has reduced building permit fees to encourage
Fees construction activity in the Downtown Community
Improvement Project Area.
DC Exemptions No development charges in Downtown BIA area.
Caledon DC Exemptions Exemption of development charges for the Caledon East

Commercial Core Area and the Bolton Business
Improvement Area (BIA)
BIA
The Town assists the Bolton Business Improvement
Area (BIA) Board of Management by providing funds that
are allocated to enhance the economic viability and
competitiveness of the downtown core


Type of
Program
Cambridge Interest Free Building Revitalization Program - The City offers interest-free and
Loan partially forgivable loans (on a matching-share basis) for property
improvements that focus on improving the street appearance of
With grant buildings and encourage structural and weather/waterproofing
Option repairs. The City will lend up to $20,000 per building, with partial
loan forgiveness of up to 35% available. (A maximum of $60,000
per property owner is available).
Instead of entering into a loan arrangement with the City, the

program can also be arranged so that the partially forgivable portion
can be giv en as a grant.
Grants Design Guide Program - This program offers grants for owners to
retain professional assistance in designing property improvements.
The City offers a $750 grant for design assistance in the downtown
core.
Realty Tax Rebate Program– a three year program that provides a

rebate of a percentage of the City’s portion of the increase in City
Tax Rebate property taxes as a result of building improvements and/or new
development. All properties in the core are eligible where the
property improvements result in an increase in the City property
taxes.
Development Application Fee Waiver—no fees for applications

under the Planning Act (Site Plan, Zone Change, Official Plan
No Fee Amendment, Subdivision) for new residential development in the
downtown core
Building Permit and Sign Permit Fee Exemption—all properties

No Fee in the core areas do not pay a fee for obtaining a building permit or
permits for signs
Upgrade to Building Code Grant Program. Intended to assist

Clarington property owners with the financing of building improvements
Grant required to bring existing older buildings into compliance with the
current Ontario Building Code. It will provide up to $10,000 or one
third of the cost of building improvements.
Signage Program. Assist business owners with financing the

design and installation of new signage within the commercial zone
(Main Street) of the Community Improvement Plan area. Provides a
Grant grant equivalent to 50% of the amount of new signage, not to
exceed $2,000
Façade Improvement Grant Program. Available to registered property

owners within the Community Improvement Area for the Municipality of
Grant Clarington. Grant covers up to 50% of the costs of the eligible work per
building to a maximum of $5,000 per municipal street address or storefront,
subject to an overall maximum of $45,000 per property owner for a building
with multiple street addresses or storefronts.


Type of
Program
Heart of the City Program initiatives including:
Tax rebates
Loans, Tipping fee relief
Cornwall Rebates Façade improvements
Planning, permit and development fee relief
Guelph Interest Free Downtown Residential Incentive Grant Program – a tax

Loan incremental waiver program, which encourages the rehabilitation and
renovation of the upper stories of existing buildings and their
conversion to residential use.
Hamilton Financial The City of Hamilton offers financial assistance programs in the form of loans
Assistance and grants to assist with various costs associated with the
development/redevelopment of the downtown. Downtown development is
exempt from development charges within a defined area. Additionally, there
is a program to provide assistance to property owners within the 11 Citywide
Business Improvement Areas for commercial property façade improvements.
BIA Commercial Property Improvement Grant is a program that

Grant provides financial assistance to commercial property owners and
owner-authorized tenants within the 11 Citywide BIAs. The program
provides financial assistance for façade improvements of commercial
properties within the BIAs through a matching grant (to a maximum of
$7,500 per property).
The Hamilton Downtown Residential Loan Program was developed

Interest Free to provide a financial incentive to developers in assisting with the costs
Loan of converting commercial space in commercial buildings into
apartments, or renovations to bring existing apartments into
compliance with the property Standards By-law and Fire code.
Under the program, loans will be interest-free for a maximum of 5

years. The principle repayable in annual amounts of ten (10%), in 12
equal monthly payments of the original loan amount. The balance
outstanding will be paid by a balloon payment at the end of the five-
year term. The maximum loan amount is calculated on the basis of
$20 per square foot of habitable floor space.
The Enterprise Zone makes tax grants available for developing, re-
Grant developing or renovating residential/commercial lands and buildings
located within the boundaries of the Downtown Hamilton Community
Improvement Project Area.
The program will authorize a nine-year grant, in an amount not

exceeding the increase in municipal realty taxes as a direct result of
the development/redevelopment of the land and/or building. Grants
will not exceed the costs of the property’s
development/redevelopment.


Type of
Program
Kitchener Façade Improvement Loan Program. The City may provide
Grant/Loan financial assistance for the façade and interior improvement of the
building up to $15,000 per municipal address, $7,500 for interior
work and $7,500 for exterior work. 15% of the financial assistance
will be in the form of a grant given as a forgivable loan and 85% will
be a loan.
Upper Storey Renovation Program. The program will assist

Grant/Loan owners with renovation costs in the form of loan and grant funding,
to a maximum of $100,000 per property, based on 50% of
renovation costs.
Leamington Loan Façade Program. Assist owners in upgrading the facades of their
buildings. Loan would cover up to 30% of the cost of eligible façade
improvements to a maximum loan of $20,000
London Loan Façade Restoration Loan Program – assists Downtown property

owners interested in improving their building façade. May be eligible
for a ten-year interest-free loan up to a maximum of $25,000 or half
the value of the façade improvements being proposed.
Upgrade to Building Code Loan Program – assists Downtown

property owners with interior improvements that relate to Fire and
Interest-free Building Code requirements. May be eligible for a ten-year interest-
Loan free loan up to a maximum of $50,000, or half the value of the work
proposed.
Economic incentive for the rehabilitation and/or redevelopment of

Grant commercial and residential buildings in the core. If property taxes
increase as a result of a rehabilitation and/or redevelopment project,
the City will grant back a portion of that tax increase every year, for
ten years.
A MainStreet London Program that provides grant money for

Grant building and business owners who want to improve the façade of
their building.


Type of
Program
Newmarket Façade Improvements & Restoration Program - The grant
Grants program will see property owners receive a matching grant of up to
50% of eligible costs to a maximum of $15,000.00 per property,
except for corner and laneway properties which shall be eligible to
receive a matching grant of up to 50% of eligible costs to a
maximum of $20,000.00 per property.
The Project Feasibility Study Program is intended to undertake
studies necessary to determine project feasibility be they adaptive
re-uses of existing facilities or complete redevelopment projects in
the Community Improvement Plan. This program applies to all
properties within the CIP.
The grant program will see property owners receive matching grants
of up to 50% of eligible costs to a maximum of $10,000.00 per
property. Adjacent properties under the same ownership and land
assemblies would only be eligible for one grant.
The Interior Renovation and Improvement Program is intended to

promote upgrading of and improvement to the interior of deteriorated
or functionally obsolete buildings in order that they may be brought
into compliance with the Building Code and the Fire Code.
The grant program will provide property owners with a matching
grant of up to 50% of eligible costs to a maximum of $15,000 per
property.
The Business Sign Program is intended to promote unified

updated signage within the Main Street retail area as well as to
promote an effective sign presence in the CIP area that requires
signage. This program is directed at commercial and industrial
properties within the CIP area to update their signs consistent with
the neighbourhood. The grant program will provide property owners
or business tenants up to 50% of eligible costs to a maximum of
$2,500 per business.
The Redevelopment and Rehabilitation Tax Incremental

Program is intended to provide financial incentives in the form of
grants to property owners who undertake appropriate redevelopment
of properties that increases property assessment resulting in
increased Town property taxes. This incentive program is meant to
stimulate investment by the private sector that would otherwise not
occur by providing an eligible property owner with a grant equivalent
to a portion of the resultant Town property tax increases.
This program will function as an annual grant for up to 10 years

equivalent to a portion of the tax increase the property will
experience as a result of the improvement/redevelopment.


Type of
Program
The Residential Conversion and Intensification Program is
Newmarket Loan intended to promote the conversion and intensification of second
and third story spaces along Main Street for residential purposes.
(continued)
The loan program will provide property owners with an interest-free
loan to pay for up to 50% of eligible costs to a maximum of $100,000
of the conversion of commercial/industrial space to residential units
and construction of new units on vacant land or as part of an existing
structure.
Parking Relief Parking Requirement Program. Allows for relief or reduction or

waiving of standard parking requirements.
Niagara Falls DC Development Charge Exemption Program – will provide a

Exemptions financial incentive in the form of an exemption from payment of 75%
of the City development charge on residential, commercial and
mixed use development and redevelopment projects that create
additional residential units and/or commercial space.
Residential Loan Program – 0% interest loan based on $20 per sq.

ft. of habitable residential space constructed to a maximum of
Loan $20,000 per residential unit created. Promote conversion, infill and
intensification for Downtown area.
Commercial Building Loan and Façade Grant – 0% interest loan

equal to 50% of the cost of building maintenance and improvements
Loan to a maximum loan of $15,000 per property. Improvement,
restoration and rehabilitation of existing commercial and mixed use
buildings and building facades.
Revitalization Grant Program – annual grant equivalent to 80% of

Grant the increase in City property taxes for first 5 years, 60% in years 6
and 7, 40% in year 8, and 20% in years 9 and 10. Building
renovations, additions and new construction
Norfolk No development charges for all developments within the boundaries

of the Central Business Districts (Simcoe, Delhi, Port Dover, Port
Rowan, Waterford)
DC No development charges for roofed accommodation development
Exemptions (hotels, inns, bed and breakfast and other tourist accommodation)
No development charges for brownfield developments, parking
garages, affordable housing, temporary structures, farm help house
development, and some others.

Type of
Program
Norfolk Non-Financial Norfolk County facilitates ongoing revitalization initiatives in its

central business districts, such as Simcoe, Delhi and Port Dover.
(continued)
Grants & Norfolk County has submitted a Community Improvement Plan to
Interest Free the Province of Ontario for approval. If approved, it is expected to
Loans include a Façade Improvement Program and other subsidies.
Downtown Community Improvement Plan provides funding in the

North Bay Grants/Interest form of both grants and interest free loans to either building or
Free Loans business owners for façade/leasehold improvements, feasibility
studies and the revitalization/redevelopment of buildings. Grants of
up to $15,000 and interest free loans of up to $50,000.
The City also operates a Conversion Credits Program for

Community Improvement areas, where credits are based on per
square foot, i.e. if converting from industrial to residential the owner
gets a credit of approximately $8 per square foot for what has been
demolished, to be used against the residential re-construction
charges.
The City of Oshawa received Provincial approval for a central

Oshawa business district (18 blocks). The loan programs consist of Façade
Loan/Grant Improvement Loan Program, Upper Storey Conversion to
Residential Loan Program and Upgrade to Building Code Loan
Program. The grant programs consist of Residential Development
Charge Grant Program, Increased Assessment Grant Program,
Building Permit Grant Program and Parkland Dedication Fee Grant
Program.
The City has launched an aggressive 37 step Downtown Action
Plan which includes establishing a Downtown Development
Corporation, converting some one way streets to two way, attracting
residential builders to the downtown core to realize intensification
goals, the development of an Urban Design Master Plan, etc.
Development charges are waived in the downtown
Shoulder Area CIP provides grants and loans similar to the
DC downtown CIP as well as the Simcoe Street South CIP which
Exemptions provides a façade improvement loan program of up to $15,000 per
municipal address
Ottawa No Fee The City of Ottawa offers the following incentives:

No development charges for residential construction in the Central
Area and Centretown
Reduced parking requirements for mixed use development on
selected downtown streets
Expedited development approval process


Type of
Program
Pickering Non-financial Direct marketing to promote specific developments and targeted
sectors.
Port Colborne The City approved a by-law in 2004 to provide tax assistance in the
Residential and form of refunds of the taxes for up to 10 years for City municipal
Commercial Tax purposes on all improved residential and commercial properties in
refunds the Community Improvement Plan Areas that have been increased
as a result of improvements.
Commercial Commencing in 2004, the City implemented a program to provide

Façade Loans loans of up to $1,000 per project for design projects and up to
$10,000 per project for improvement projects for commercial
facades
Exemptions for the creation of new residential or commercial units of

Exemptions building and planning fees as well as an exemption of parkland
dedication fees and parking and loading space requirements
Richmond Hill Interest Free The City provides a façade matching interest free program of up to
Loan $10,000 for downtown properties.
Sarnia Grant/Tax Relief The City provides grants to property owners who undertake
renovations/rehabilitation to their properties that result in an increase
in their assessment and a corresponding increase in their taxes.
The grant is equal to any increase in taxes paid as a result of the
work being done. The grant is available for a period of 10 years for
non-heritage properties. The grant is 100% of actual tax increases
as a result of increased assessment in years 1-8, decreasing to 75%
in year 9 and 50% in year 10.
Fees waived Building permit fees are waived in the downtown until January 1,
2007
Loans are available to a maximum of $20,000 per storefront or the

Façade Loan total cost per storefront of the proposed eligible improvements
whichever is the less, to a maximum of $60,000 per property.
Interest will be charged at one half the prime rate of the City’s
banker at the time of the application. Term is open not to exceed 10
years
St. Thomas The City operates a Community Improvement Program whereby

Grant grants, interest-free loans, financial aid for façade improvements and
the waiving of building permit fees are offered to pre-approved
applicants.


Type of
Program
Sudbury Tax Designated a Community Improvement Area to allow the City to

incremental provide a Tax Incremental Financing Scheme to support downtown
financing redevelopment or rehabilitation. This is a 10-year program whereby
the maximum amount of the tax rebate shall not exceed the
anticipated increase in municipal realty taxes as a direct result of the
redevelopment. The rebate is on a declining basis whereby in year 1
it is equal to 100% of the municipal realty increase, declining 10%
each year. The total amount of the rebate shall not exceed the costs
of the property’s rehabilitation.
DC
Exemptions Elimination of development charges in the downtown core
Parking Permits the conversion of vacant commercial or retail space to

Requirements residential uses without the requirement of providing parking. No
zoning requirements for parking for commercial uses.
Thorold Grant Façade Improvement Grant Program – grants will be available for
the Downtown Thorold Area equal to 50% of the eligible costs to a
maximum of $10,000 per building.
Thunder Bay Core Area Rehabilitation & Redevelopment Grant Program –

Grant eligible property owners can receive a grant equal to 100% of any
increase in municipal taxes that result from the re-assessment of
improved property for a ten-year period.
Core Area Façade Loan Improvement Program – eligible property

Loan owners can receive interest-free loans, amortized over 10 years for
50% of the cost to improve the exterior facades of buildings to a
maximum of $15,000 per loan.
Amendments to the Central Business District Zones (CBD) now allow

for an increased number of uses within the city’s downtown areas. It
also alters various standards such as yard, frontage and parking
requirements in an effort to facilitate positive development.
Tillsonburg Approved Community Improvement Plan for the downtown core with
tax increment financing, waiver of building and other fees.
Timmins A Community Improvement Plan for the downtown core areas of the
City is currently underway and will identify a variety of incentive
programs to encourage investment and improvements.
Toronto Façade Supplementary programs in Streetscape Improvement, Commercial

Facade Improvement, Banner and Mural, Commercial Research, and
Community Festivals and Special Events are also offered.

Type of
Program
Waterloo Interest Free The City has a façade program that provides up to $15,000 in interest
Loan free loans.
Welland Façade Improvement Loan Program. Provides assistance to

Loan rehabilitate and improve facades of commercial buildings in the
Downtown Community Improvement Area. The loan covers 50% of
the eligible improvement costs to a maximum of $15,000 per municipal
DC address.
Exemptions
Residential DC exemptions in the downtown
Fees waived
Refunding most planning and building permit fees and parkland
dedication fees. Assistance will be 50% for projects other than those
creating new residential units and 100% for new residential rentals.
Interest Free
Loans Interest free loans to pay for conversion of existing commercial space
to residential units and the construction of new units on vacant land.
The maximum loan amount is to be calculated based on $10 per
square foot of habitable space, with a maximum term of 10 years.
Tax
Incremental This program promotes the redevelopment and rehabilitation of the
Grant downtown by removing the financial disincentive of increased property
Program taxes associated with redevelopment in the short term. The
municipality will give grants equivalent to a portion of the property tax
increase for a period not to exceed 10 years (80% in year 1 and 2,
70% in year 3 and 4 etc.)
Waiving or reduction in residential parking requirements for

Improvements or change of use to existing buildings and additions or
new building construction as set out in the Zoning by-law.

Type of
Program
Whitby Façade Grant Program in place for 2 years – a minimum investment

Grant of $5,000 will result in a $2,500 grant for approved items. Applicants
can reapply every 5 years. Applicants can get a grant for up to $1,000
for architectural, engineering and design fees.
Downtown Development Office provides support to downtown property

and business owners including publishing annual business directory.
Advertising, special events, studies and information products,
business recruitment and retention, banners and signage, etc.
Ongoing program of enhanced capital improvements to public streets

and parks in the downtown areas.
Whitchurch- Downtown Community Improvement Program – aims to revitalize

Stouffville the downtown area restoring the ‘country town’ feel and centrality to
the community. The program has been designed to brand the
downtown area, and create an atmosphere that encourages the
consumer to visit and stay longer in downtown Stouffville.
Woodstock Downtown Improvement Area Grant Program – properties that are

reassessed as a result of renovation, rehabilitation, or redevelopment
are eligible to apply for a grant following work that would trigger a
reassessment.
The portion to be granted back only includes the increase in municipal

Tax Rebate taxes and BIA levy associated with the improvement. The portion of
municipal taxation levied for Education and Upper tier purposes will
not be granted back. The total value of the grant shall not exceed the
value of the work done.
The City offers Rehabilitation and Renovation Grants – applies to

commercial, institutional or industrial buildings. For this program 80%
Grant of the increase is eligible in the municipal portion of the taxes and BIA
levy in year one, decreasing to 60% in year two, 50% in year three,
40% in year four and 30% in year five following reassessment.
Redevelopment Grants – applies to all classes of new buildings that

are developed on vacant land or cleared sites within the downtown
area.

Brownfield Redevelopment
A “Brownfield site” is considered to be a property with or without buildings or structures,

having a history of either industrial or commercial uses and which, as a result of these uses,
has become environmentally contaminated under circumstances where there is no
reasonable prospect that the remediation of such contamination will be accomplished solely
by the private sector.
Brownfields are viewed by many as opportunities for revitalizing urban communities. Some
of the advantages of Brownfield Redevelopment include:
• Revitalization of the downtown core and surrounding neighbourhoods
• More effective use of existing municipal infrastructure
• Reduction in pressure for suburban expansion
• Clean-up of environmentally contaminated sites
• Increased tax revenue
• Create jobs
• Improve the overall liveability of urban neighbourhoods
Municipality Brownfield Development
Brantford The Brantford Brownfields Financial Tax Incentive Program provides

tax assistance to private developers for the rehabilitation and
redevelopment of brownfield properties. The goal of this program is to
work with developers by providing financial assistance for the
redevelopment of brownfield properties so that these sites can be more
competitive with Greenfield properties. This program implements, in
part, Brantford’s Brownfield Sites Community Improvement Plan, which
promotes the healthy rehabilitation and redevelopment of eligible
brownfield sites for a defined period of time.
The financial incentive program will allow successful applicants to

obtain rebates on the municipal and school portion of the property
taxes paid on rehabilitated brownfield properties. Up to 100% of the
cost of environmental remediation may be eligible for rebates.
The Brantford Brownfields Financial Tax Incentive Program is

designed to work in conjunction with the Brownfield Financial Tax
Incentive Program established in 2004 by the Province of Ontario.
Application to the Brantford Brownfields Financial Tax Incentive
Program will also serve as the application to the provincial program .
Developers can receive a credit from development charges payable

for a project for the cost of environmental remediation work carried out
on the property.
Brantford is actively involved in assembling brownfield properties,

carrying out environmental site assessments and removing
encumbrances and then requesting proposals for the redevelopment of
these lands.

Cambridge Opportunities are available to potential purchasers of contaminated sites to

cancel a portion of all outstanding taxes.
It may be possible to receive a Development Charges credit equal to the

restoration costs of the property (not to exceed the total development
Charges payable to the City on the project)
Clarington No development charge shall be imposed with respect to developments or

portions of developments that result in addition of a single unit within the
existing footprint.
Cornwall Tax incentives and tipping fee relief for a development in an existing
brownfield site
Guelph The City has developed a preliminary inventory of approximately 175

potential brownfield sites.
Tax Increment Financing

‘Tax Increment Equivalent Grants’ are a method of using the future
increases in tax assessment and property tax revenues on a property
associated with site assessment and remediation.
Tax Arrears Cancellation Policy

This program would apply to brownfield properties that are in tax arrears
where a bona fide third party purchaser is interested in acquiring the site
and remediating it. The approach promotes the redevelopment of
brownfield sites without exposing the municipality to the risk of ownership.
Taxation Assistance During Rehabilitation

The Brownfields Statute Law Amendment Act established a new financial
tool, which would allow municipalities to freeze or cancel all or a percentage
of municipal and education taxes (with Ministry of Finance approval for the
latter) during the rehabilitation and redevelopment time periods.
Development Charge Related Incentives

The Development Charges Act – a by-law that provides a development
charge credit on contaminated properties equal to the sire assessment and
clean-up costs of the property.

Hamilton Brownfield Redevelopment.
The City has prepared a Community Improvement Plan, known as the

Environmental Remediation and Site Enhancement Plan or ERASE Plan
that provides incentives in the City’s 3,400 acre older industrial area
ERASE Redevelopment Grants
Grants are available to provide financial relief to property owners who

undertake and complete brownfield redevelopment projects within the
project area. Grants cover the following eligible program costs:
• Environmental remediation and environmental studies
• Demolition
• Site preparation including construction/improvement of on-site
public works.
The grant is calculated as 80% of the increase in the municipal portion of

property taxes and is paid on an annual basis for up to 10 years,
commencing once the redevelopment is complete.
ERASE Environmental Study Grants
Matching grants are available from the City to pay for up to one-half the cost
of a Phase II and/or a Phase III Environmental Site Assessment (Remedial
Action Plan). The maximum City contribution per study is $10,000 to a
maximum of two (2) studies per property.
ERASE Planning and Development Fees Program
A grant-in-lieu of planning and development fees paid on brownfield

redevelopment projects within the project area is also available.
Kitchener The City approved a recommendation to consider all of the City of Kitchener
as a Community Improvement Project (CIP) are and develop a Brownfields
Remediation Community Improvement Plan
Niagara Falls Brownfields Development Charge Exemption Program – Region’s

Development Charge Waiver/Exemption Program exempts a development
from 75% of the Regional development charge if it is in a downtown,
surrounding built-up urban area or brownfield area. Up to an additional
25% development charge exemption is provided depending on the Inclusion
of Smart Growth principles into the proposed development.
Norfolk County exempts approved brownfield developments from

Norfolk development charges.
Further incentives for brownfield remediation are being studied as part of

Norfolk County’s Community Improvement Plan.

Oshawa Brownfields Renaissance Community Improvement Plan is applicable to

lands throughout the City and includes grants for environmental studies of
brownfield sites, tax cancellations program and redevelopment grants
Thorold A property tax assistance that provides for the exemption of up to 100% of
taxes levied, subject to budget consideration, for the period immediately
following the approval of the Property Tax Assistance By-Law and
continuing during the Rehabilitation Period and Development Period. The
Minister of Finance may match the municipality’s tax assistance provided to
a property owner through the education portion of the property tax.

Industrial Parks
Size Price Per Acre
Municipality Industrial Park Acres High Low Ownership
Ajax Carruthers Creek Employment 640 N/A N/A Public/Private
Westney Road & Bayly Street 280 N/A N/A Private
Aurora Aurora Gateway Business Park 81 N/A N/A Private
Aurora South Industrial 14 $ 275,000 $ 175,000 Private
Industrial Parkway North 38 $ 275,000 $ 175,000 Private
Hallgrove Business Park 48 $ 500,000 $ 425,000 Private
Aurora Business Park 88 N/A N/A Public
Barrie Mapleview West Industrial Park 36 $ 275,000 $ 225,000 Public
South Barrie Industrial Park 41 $ 90,000 $ 65,000 Public
Private Lands 1000 N/A $ 125,000 Private
Belleville North-East 150 40000 $ 20,000 Public/Private
North-West 25 N/A N/A Private
Brampton Multiple N/A $ 220,000 $ 99,000 N/A
Brantford Braneida Industrial 52 $ 145,000 $ 95,000 Public
Jame Dick 143 $ 150,000 $ 130,000 Private
King & Benton Oak Park East 300 N/A N/A Private
Brant Trade 84 N/A N/A Private
Tillyard 30 N/A N/A Private
Brockville John G. Bloom Industrial 85 40000 15000
Caledon Bolton Industrial Park 398 N/A N/A Private
Bolton Industrial Park 217 N/A N/A Private
Tullamore Industrial Park 148 N/A N/A Private
Mayfield West - Kennedy Road 358 N/A N/A Private
Victoria Business Park 83 N/A N/A Private
Cambridge Cambridge Business Park 850 $ 145,000 $ 145,000 Public
L. G. Lowell Park 1300 $ 145,000 $ 145,000 Public/Private
Eastern Industrial Park 300 N/A N/A Private
Chatham-Kent Bloomfield Industrial Park 120 $ 70,000 $ 55,000 Public
Ridgetown Industrial 28 $ 11,050 $ 11,050 Public
Blenheim Industrial 33 $ 29,000 $ 29,000 Public
McGregor Industrial 5 $ 41,400 $ 41,400 Public
Clarington Clarington Science Park 352 N/A N/A Private
Clarington Energy Park 318 N/A N/A Private
Cobourg Lucas Point Business & Industrial 54 $ 40,000 $ 30,000 Public/Private
Cornwall Cornwall Industrial Park 1000 $ 20,000 $ 10,000 Public
East Gwillimbury Bales Drive Industrial Park 100 N/A N/A Private
Mount Albert 48 N/A N/A Public/Private
Holland Landing South 212 N/A N/A Private
Green Lane East 94 N/A N/A Private
Queensville 954 N/A N/A Private
Guelph Hanlon Creek Business 20 $ 85,000 $ 85,000 Public/Private
Coldpoint Business Park 60 $ 125,000 $ 75,000 Private
Hamilton Ancaster Industrial Park 88 $ 65,000 $ 75,000 Public/Private
Stoney Creek Industrial Business
Park 250 $ 125,000 $ 75,000 Private
Kawartha Lakes Lindsay Industrial Park 200 $ 65,000 $ 35,000 Public/Private
Kingston Cataraqui Industrial Estates 140 $ 45,000 $ 35,000 Public
Clyde and Alcan Industrial Parks 50 $ 45,000 $ 35,000 Public
St. Lawrence Park 160 $ 35,000 $ 35,000 Public
Kitchener 4 industrial parks
Leamington Seneca Road 20 $ 65,000 $ 60,000 Private
London Trafalgar Industrial Park 35 $ 85,000 $ 55,000 Public
Skyway Industrial - Phase 1 140 $ 97,000 $ 45,000 Public
Innovation Park - Phases 1 to 4 570 $ 97,000 $ 55,000 Public
Markham Woodbine North 67 $ 350,000 $ 300,000 Private
Commerce Valley 15 $ 350,000 $ 300,000 Private
407/404 10 $ 350,000 $ 300,000 Private
Mississauga Northeast Business District 555 N/A N/A Private
Airport Corporate Centre 110 N/A N/A Private
Gateway Business District 552 N/A N/A Private
Wesytern Business Park 130 N/A N/A Private
Meadowvale Business Park 648 N/A N/A Private

Industrial Parks
Size Price Per Acre
Municipality Industrial Park Acres High Low Ownership
Newmarket Newmarket Industrial Business 48 N/A N/A Private
Mulock Drive/Harry Walker Parkway 9 $ 450,000 $ 400,000 Public
Niagara Falls Montrose Business Park 100 $ 40,000 $ 20,000 Public
Muller 62 $ 100,000 $ 50,000 Private
Stanley Industrial 15 N/A $ 35,000 Private
Norfolk Alfred W. Judd Industrial Park 93 $ 26,500 $ 26,500 Public
Norfolk Industrial Park 27 $ 30,000 $ 23,000 Private
Delhi Industrial Park 8 $ 24,000 $ 24,000 Public
North Bay Gateway Business Park 68 $ 20,000 $ 8,000 Public
North Bay Jack Garland Airport 30 N/A N/A Public
Oshawa Stevenson Industrial Park 74 $ 275,000 $ 225,000 Private
Champlain Industrial Park 80 $ 300,000 $ 225,000 Private
Farewell Industrial Park 117 $ 275,000 $ 130,000 Private
Ottawa Orleans Industrial Parks 1100 $ 100,000 $ 50,000 Public/Private
Kanata South Business Park 300 $ 120,000 $ 75,000 Public/Private
Hawthorne Business Park 200 $ 110,000 $ 80,000 Public/Private
Owen Sound Owen Sound Industrial Park 840 $ 40,000 $ 5,000 Private
Owen Sound Industrial Park 74 $ 30,000 $ 30,000 Public
Peterborough Major Bennett Industrial Park 100 $ 40,000 N/A Public
Peterborough Industrial Park 50 $ 40,000 N/A Public
Pickering Brock Industrial Area 400 $ 250,000 $ 150,000 Private
Port Colborne Loyalist Industrial Park 85 $ 25,000 $ 21,000 Public
Babcock & Wilcox Property 328 N/A N/A Private
Highway 140 Industrial Area 200 N/A N/A Public/Private
Richmond Hill Beaver Creek Business Park 614 $ 600,000 $ 450,000 Private
Headford business Park 433 $ 600,000 $ 450,000 Private
Sarnia Sarnia 402 Business Park 85 N/A N/A Public
Chippewas of Sarnia Business Park 200 N/A N/A Private

Sarnia Business & Research Park 200 N/A N/A Public
University Western Ont. R & D 80 N/A N/A Public
Vidal Industrial Park 33 N/A N/A Private
Sault Ste. Marie Sault Ste. Marie Industrial Park 45 $ 29,000 $ 15,000 Private
Gateway Industrial Park 1000 $ 23,000 $ 12,000 Private
St. Catharines Bunting East Industrial 320 N/A N/A Private
Port Weller Industrial 219 N/A N/A Private
Louth Industrial 451 N/A N/A Private
Bunting Industrial Park 260 N/A N/A Private
Glendale Industrial Park 222 N/A N/A Private
St. Thomas Highbury Industrial Park 130 $ 45,000 $ 45,000 Public
Other Lands 50 $ 45,000 $ 35,000 Public
Stratford Wright Business Park 52 $ 38,000 N/A Public
Sudbury Walden Industrial Park 60 $ 50,000 $ 40,000 Public
Valley East 22 $ 20,000 N/A Public
Radisson Industrial Park 40 $ 40,000 $ 35,000 Private
Thunder Bay Balmoral IV Business Park 39 N/A N/A Private
Innova Business Park 71 $ 93,951 $ 64,770 Public
Tillsonburg Municipal Industrial Park 80 N/A N/A Public
Timmins Noronta Industrial Park 4 $ 35,000 N/A Public
Private Property 10000 N/A N/A Private
Vaughan Vaughan Enterprise Zone 1206 $1,000,000 $ 150,000 Private
Vaughan Corporate Centre 112 $1,000,000 $ 300,000 Private
Vaughan 400 North 139 $1,000,000 $ 300,000 Private
Jane North 112 $1,000,000 $ 300,000 Private
Weston 400 North 199 $1,000,000 $ 300,000 Private
Wasaga Beach Wasaga Beach Business Park 40 $ 150,000 $ 100,000 Public/Private
Whitby Durham Business Centre 45 $ 250,000 $ 200,000 Private
Thickson Woods Business Park 30 $ 180,000 $ 100,000 Private
Hopkins 30 $ 200,000 $ 125,000 Private
Whitchurch-Stouffville Stouffville 497 N/A N/A Private
Vandorf 12 N/A N/A Private
Gormley 251 N/A N/A Private
Cardico N/A N/A Private
Windsor Twin Oaks Business Park 9 $ 130,000 $ 65,000 Public
Woodstock Pattullo Ridge Business Park 150 $ 75,000 $ 75,000 Public
Average $ 191,932 $ 115,552

Median $ 93,951 $ 70,000
Source - Ontario Economic Development Community Profiles

2007 BMA Report - Thunder Bay

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2007 BMA Report - Thunder Bay

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Municipal Study 2007

3 43 MUNICIPAL FINANCIAL INDICATORS

Table of Contents (cont’d)

4 90 Revenue and Expenditure Analysis & MPMPs

Table of Contents (cont’d)

5 141 Select User Fees and Revenue Information

6 169 TAX POLICIES

7 178 COMPARISON OF RELATIVE TAXES

8 305 COMPARISON OF WATER/SEWER COSTS

9 318 TAXES AS A % OF INCOME

10 329 ECONOMIC DEVELOPMENT PROGRAMS

EXECUTIVE SUMMARY—CITY OF THUNDER BAY

Population & Thunder Survey North

Dwelling & Thunder Survey North

Assessment Thunder Survey North

Financial Indicators 2007 Net Municipal Levy Thunder Survey

Expenditures Per Capita

Municipal Revenues Survey

Select User Fee & Revenue Information Thunder Survey

Reserve Analysis Thunder Survey

Debt to Reserve Ratio

Taxes and Comparison of Relative Taxes

Comparison of Water and Sewer User Costs

A comparison was made of water/sewer costs in Thunder Survey

Thunder Survey North

Next Steps—Trend Analysis

• Ranging in land area from 16 km to 3,200 km

• Ranging in population per square kilometre (Density) ranges from 15 to 3,900

• Includes single tier and two-tier municipalities

2001 - 2006 Population % Growth by Location

Survey Average 9.0%

Age and Condition of Private Dwellings

Assessment Per Capita

Survey Average $ 97,261

Change in Unweighted Assessment

Survey Average 2.0%

2006 Building Permit Activity per Capita by Location

Survey Average $ 2,183

Net Municipal Levy per Capita

2007 Net Municipal Levy per Capita and by $100,000 of

Survey Average $ 1,121 $ 1,270

Reserves as a Water Sewer

Measures of the tax and revenue base, such as:

Evaluation of trends relating to the government’s financial performance, such as:

Debt service obligations such as:

Measures of debt burden on the community such as:

Water Debt Sewer Debt

Taxes Receivable Taxes Receivable as a % of Tax Levies

Revenue & Expenditure Analysis & MPMPs

Select User Fee and Revenue Information

Average $ 15,788 $ 13,064 $ 10,013 $ 7.15 $ 4.85

Building Permit Fees

Survey Average $ 1,527

OMPF Grants Per Capita OMPF Grants per Capita by Location

Other Revenue Sources Per Capita

Average 2.1175 1.7536 2.3034 3.0009

Comparison of Relative Taxes

Survey Average $ 2,750 $ 5,038

Multi-Residential Comparison by Location

Area Walk-Up Mid/High-Rise

Survey Average $ 1,312 $ 1,469

Survey Average $ 2.94 $ 3.43 $ 2,029 $ 1,347

Survey Average $ 1.80 $ 1.35 $ 2,598

Comparison of Water/Sewer Costs