Regular Council Agenda – Special Meeting Monday, May 31, 2021 7:00 PM Electronic Meeting via Zoom

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1. CLOSED SESSION, IF REQUIRED - 6:00 P.M.

Recommendation: THAT we go into Closed Session at to discuss a litigation matter in accordance with Section 239(2) of the Municipal Act.

Recommendation: THAT we rise and report from Closed Session at p.m.

1.1. Closed Session Council minutes dated May 10, 2021

1.2. Closed Session Committee of the Whole minutes dated May 17, 2021

1.3. Discussion regarding a litigation matter in accordance with Section 239(2)(e) of the Municipal Act.

2. OPENING OF THE MEETING - 7:00 P.M.

2.1. Remarks by Mayor

2.2. Remarks by the CAO

3. ADOPTION OF AGENDA AND/OR AGENDA ADDITIONS

3.1. Agenda and Additions dated May 31, 2021. Recommendation: THAT the Council Agenda dated May 31, 2021 and any Additions thereto be adopted as presented.

4. ADOPTION OF MINUTES

4.1. Council meeting minutes dated May 10, 2021 6 - 11 Regular Council - 10 May 2021 - Minutes - Pdf Recommendation: THAT the Council meeting minutes dated May 10, 2021 be adopted as presented.

5. DISCLOSURE OF PECUNIARY INTEREST

6. MOTIONS OF WHICH NOTICE HAS BEEN PREVIOUSLY GIVEN

7. PUBLIC MEETINGS

8. PRESENTATIONS, RECEIVING OF PETITIONS AND DEPUTATIONS

8.1. Richard Steiginga, Baker Tilly - 2020 Financial Statements. 12 - 109 2020 Ramara Audit Reporting Letter 202012 Ramara TownshipFS 2020 Ramara FS PowerPoint Presentation BT Recommendation: THAT we accept and approve the Township of Ramara 2020 consolidated Financial Statements, as presented.

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9. CONSENT AGENDA

9.1. AMO Communication 110 - 123 Recommendation: Receive as information. AMO WatchFile - May 13, 2021 AMO WatchFile - May 20, 2021 AMO WatchFile - May 27, 2021 AMO Policy Update

9.2. County of Simcoe correspondence dated May 25, 2021 regarding 124 - 129 County Council Highlights. Recommendation: Receive as information. County Council Highlights

9.3. Chatham- Kent correspondence dated May 10,2021 regarding Time for 130 - 132 Change Municipal Freedom of Information and Protection of Privacy Act. Recommendation: Receive as information. 2021 Support MFIPPA Change

9.4. Town of The Blue Mountains correspondence dated May 12, 2021 133 - 141 regarding Town of The Blue Mountains Community Recovery Task Force Request regarding Provincial Re-opening Strategy and Frontline Business Experience. Recommendation: Receive as information. Blue Mountains Provincial Re-opening Strategy

9.5. Township of Brock correspondence dated May 19, 2021 regarding 142 - 157 Durham Dead-End Road Kids. Recommendation: Receive as information. Brock - Dead-End Road Kids Delegation Brock - Dead-End Road Kids

9.6. City of Port Colborne correspondence dated May 21, 2021 regarding 158 Resolution - Source Water Protection Legislation. Recommendation: Receive as information. City of Port Colborne - Source Water Protection Legislation

9.7. Municipality of Grey Highlands correspondence dated May 7, 2021 162 - 163 regarding support for 988 - a 3 Digit Crisis and Suicide Prevention Hotline. Recommendation: Receive as information. Grey Highlands Support for 3 Digit Crisis Hotline

9.8. Town of Aurora correspondence dated May 3, 2021 regarding Support 164 - 167 for 988 - a 3-Digit Suicide and Crisis Prevention Hotline. Recommendation: Receive as information. Letter-Aurora Resolution-Support-988-Suicide-Crisis-Prevention-Hotline

9.9. Perth County correspondence dated May 26, 2021 regarding Domestic 168 - 169 COVID-19 Vaccine Production and Capacity. Recommendation: Receive as information. Perth Cty Domestic COVID-19 Vaccine Production and Capacity

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9.10. The Corporation of the Town of Perth correspondence dated April 30, 170 2021 regarding Provincial Hospital Funding of Major Capital Equipment. Recommendation: Receive as information. Provincial Hospital Funding of Major Capital Equipment

9.11. Town of Gravenhurst correspondence dated May 13, 2021 regarding 171 - 175 Notice of the passing of a Zoning By-Law. Recommendation: Receive as information. Town of Gravenhurst - Zoning Bylaw

9.12. O'Connor Macleod Hanna LLP correspondence dated May 27, 2021 176 - 177 regarding Proposed Road Closure and Sale Bylaw. Recommendation: Receive as information. Proposed Road Closure

9.13. John Ewart correspondence dated May 28, 2021 regarding Proposed 178 - 180 Road Closure and Sale By-law. Recommendation: Receive as information. Connor 28may21

9.14. John Ewart correspondence dated May 27, 2021 regarding Short Term 181 - 184 Rental Accommodation Licensing By-law Amendment. Recommendation: Receive and staff prepare an amended bylaw for Council consideration based on information provided by the Township solicitor. Popple 27may21

9.15. 4884 Fairvalley Road correspondence regarding Request for Tile 185 - 186 Drainage Through Concession Road 11. Recommendation: Receive and the owner be required to enter into an encroachment agreement. Tile Drain Request_Redacted tile drain map_Redacted

9.16. Patrick Heslin email correspondence dated May 21, 2021 regarding 187 request for reduction of speed limit on Fawn Bay Road. Recommendation: Receive and staff prepare a report. Fawn Bay Road Speed Limit_Redacted

9.17. Marilyn Muehlegg email correspondence dated May 13, 2021 regarding 188 Brechin Community Centre Board Resignation. Recommendation: Receive and thank for years of service. Marilyn Muehlegg resignation BCCB

9.18. Jessica Brandt correspondence dated May 11, 2021 regarding Trails 189 Committee Resignation. Recommendation: Receive and thank for years of service. Ramara Trail Committee_Jessica Brandt resignation_Redacted

9.19. Councillor Fisher expenses for March and April 2021. 190 Recommendation: Receive and Approve. 2020 Council Expense Form March April

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Recommendation: THAT we adopt the recommendations of Items 9.1 to 9.19 as set out in the Consent Agenda dated May 31, 2021 and any additions thereto, with the exception of Items

10. REPORTS OF COMMITTEES & BOARDS

10.1. Committee of the Whole Report 07/21 dated May 17, 2021. 191 - 195 Committee of the Whole - 17 May 2021 - Minutes - Pdf Recommendation: THAT we adopt Committee of the Whole Report 07/21 dated May 17, 2021 as presented.

10.2. Trails Committee minutes dated May 13, 2021. 196 - 199 2021-05-13_Trails_Committee_Mins Recommendation: THAT we receive the Trails Committee minutes dated May 13, 2021, as information.

10.3. Atherley Community Centre Board minutes dated May 13, 2021. 200 - 201 ACCB May 13 2021 - Minutes Recommendation: THAT we receive the Atherley Community Centre Board minutes dated May 13, 2021, as information.

11. ITEMS REQUIRING THE IMMEDIATE ATTENTION OF COUNCIL

11.1. 2021 AMO conference delegation request. 202 - 205 2021 Association of Municipalities of Ontario conference Ontario Recommendation: THAT we request a delegation with Minister ______regarding ______.

11.2. Simcoe County email correspondence dated May 27, 2021 regarding 206 Simcoe County Strong Virtual Conference - June 16, 2021. Simcoe County Conference Save the Date Recommendation: Receive and register ______for the Simcoe County Strong Conference.

12. UNFINISHED BUSINESS

13. COUNTY COUNCIL UPDATE

14. ANNOUNCEMENTS AND INQUIRIES – MEMBERS OF COUNCIL

15. REQUESTS FOR REPORTS FROM COUNCIL MEMBERS

16. NOTICES OF MOTION

17. QUESTION PERIOD FOR MEDIA AND PUBLIC DEALING WITH AGENDA ITEMS

Questions regarding agenda items may be submitted to [email protected]. Ensure you include your name, address and the item number related to your question.

18. BILLS AND BYLAWS

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2021.33 A Bylaw to Stop-Up, Close and Convey Parts of the Unopened Road 207 - 209 Allowances known as Concession Road B-C, Sideroad 15-16 and Concession Road D-E, Township of Ramara, County of Simcoe 2021. - A Bylaw to Stop-Up, Close and Convey Parts of the Unopened Road Allowances known as Concession Road B-C, Sideroad 15-16 and Concession Road D- - Pdf Recommendation: THAT Bill No. 2021.33 be read a first, second and third time and finally passed as a bylaw.

2021.34 A Bylaw to Provide for the Levy and Payment of Taxes and the 210 - 211 Mosquito Control Service Rate and the Adoption of Tax Rates for 2021 2021. - A Bylaw to Provide for the Levy and Payment of Taxes and the Mosquito Control Service Rate and the Adoption of Tax Rates for 2021 - Pdf Recommendation: THAT Bill No. 2021.33 be read a first, second and third time and finally passed as a bylaw.

19. CONFIRMATION BYLAW

Recommendation: THAT Bylaw 2021.42, a bylaw to confirm the proceedings of the Council meeting held on the 31 day of May 2021, be considered read a first, second and third time and finally passed.

20. ADJOURNMENT

Recommendation: THAT we now adjourn at p.m. until June 14th, 2021 at 7:00 p.m.

Page 5 of 211 Agenda Item #4.1.

Regular Council Minutes Monday, May 10, 2021 - 7:00 PM Electronic Meeting via Zoom

The Electronic Regular Council of the Township of Ramara was called to order on Monday, May 10, 2021, at 7:00 PM, with the following members present:

PRESENT: Mayor Basil Clarke Deputy Mayor Joe Gough Councillor Ward 1 David Snutch Councillor Ward 2 Jennifer Fisher Councillor Ward 3 Ted Lamb Councillor Ward 4 Gary Hetherington Councillor Ward 5 Kal Johnson ABSENT: ALSO PRESENT: Chief Administrative Officer John Pinsent Director of Legislative and Community Services/Clerk Jennifer Connor Deputy Clerk Cathy Wainman Director of Finance/Treasurer Zach Drinkwalter Director of Infrastructure Kathy Sipos Director Fire & Rescue Services/Fire Chief Tony Stong Chief Building Official Walied Zekry Chief Building Official Leo Grellette Planning Supervisor/Zoning Administrator Deb McCabe Community Standards Manager Jon Popple HR Coordinator/H&S Officer Brittany Wilson Manager of Business, Communications and Community Engagement Ashley Watson

1. CLOSED SESSION, IF REQUIRED - 6:00 P.M. 1.1. Resolution Number CR.167.21 Moved by Joe Gough Seconded by Kal Johnson THAT we go into Closed Session at 6:31 p.m. to discuss a property matter in accordance with Section 239(2)(c) of the Municipal Act. CARRIED. Resolution Number CR.168.21 Moved by Kal Johnson Seconded by Jennifer Fisher THAT we Rise and Report from Closed Session at 6:43 p.m. CARRIED.

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1.2. Closed Session Council minutes dated April 26, 2021.

Resolution Number CR.169.21 Moved by Jennifer Fisher Seconded by Kal Johnson THAT we adopt the Closed Session Council minutes dated April 26, 2021 as presented. CARRIED.

1.3. Closed Session Committee of the Whole Report dated May 3, 2021

Resolution Number CR.170.21 Moved by Joe Gough Seconded by Gary Hetherington THAT we adopt the Closed Session Committee of the Whole Report dated May 3, 2021, as presented. CARRIED.

1.4. Sale of Industrial Park Lands

Resolution Number CR.171.21 Moved by Kal Johnson Seconded by Jennifer Fisher THAT we receive Report CD-11-21 regarding sales in the Ramara Industrial Park; AND THAT staff proceed as directed. CARRIED.

2. OPENING OF THE MEETING - 7:00 P.M. 2.1. Mayor Clarke conveyed heartfelt condolences on behalf of the Township to the family and friends of Ted Conway who passed away last week at the age of 74. Ted served on the Ramara Fire Department for 44 years (19 years as Chief) and he was instrumental in the establishment of the Fire Department that serves our community today. Ted will be missed by all who had the privilege of knowing him.

2.2. CAO John Pinsent announced that the Township will be including a monthly report in the Orillia Today in order to improve communications with its residents. The Township has initiated its Customer Service Review and residents are encouraged to complete the survey.

3. ADOPTION OF AGENDA AND/OR AGENDA ADDITIONS 3.1. Agenda and Additions dated May 10, 2021.

Resolution Number CR.172.21 Moved by Joe Gough Seconded by Ted Lamb

Regular Council Minutes May 10, 2021 Page 2 of 6

Page 7 of 211 Agenda Item #4.1.

THAT the Council Agenda dated May 10, 2021 and any Additions thereto be adopted as presented. CARRIED.

4. ADOPTION OF MINUTES 4.1. Council meeting minutes dated April 26, 2021.

Resolution Number CR.173.21 Moved by Gary Hetherington Seconded by Jennifer Fisher THAT the Council meeting minutes dated April 26, 2021 be adopted as presented. CARRIED.

5. DISCLOSURE OF PECUNIARY INTEREST

6. MOTIONS OF WHICH NOTICE HAS BEEN PREVIOUSLY GIVEN

7. PUBLIC MEETINGS

8. PRESENTATIONS, RECEIVING OF PETITIONS AND DEPUTATIONS

9. CONSENT AGENDA 9.1. AMO Communications Recommendation: Receive as information.

9.2. April 2021 Building Permit Summary Comparison Report. Recommendation: Receive as information.

9.3. Town of Amherstburg correspondence dated May 3, 2021 regarding Planning Act Timelines. Recommendation: Receive and support.

9.4. City of Port Colborne correspondence dated April 26, 2021 regarding Cannabis Licensing and Enforcement. Recommendation: Receive as information.

9.5. Township of Scugog correspondence dated April 28, 2021 regarding Bus Stops on Dead End Roads. Recommendation: Receive as information.

9.6. Town of South Bruce Peninsula correspondence dated April 23, 2021 regarding Lottery Licensing to Assist Small Organizations. Recommendation: Receive as information.

9.7. Municipality of Tweed correspondence dated April 14, 2021 regarding Inclusive Public Service Policy. Recommendation: Receive as information.

Regular Council Minutes May 10, 2021 Page 3 of 6

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9.8. Town of Shelburne correspondence dated April 27,2021 regarding Universal Paid Sick Days. Recommendation: Receive as information.

9.9. Municipality of Calvin correspondence dated April 27, 2021 regarding Support for Fire Departments. Recommendation: Receive as information.

9.10. Municipality of Leamington email correspondence dated May 5th, 2021 regarding Advocacy for Reform Municipal Freedom of Information and Protection of Privacy Act (MFIPPA). Recommendation: Receive as information.

9.11. Simcoe County correspondence dated May 6, 2021 regarding Cannabis Legislation and Proposed Actions to Assist Municipalities. Recommendation: Receive and support.

9.12. Orillia Rama Regional Airport correspondence dated May 6, 2021 regarding the proposed runway realignment/extension. Recommendation: Receive as information.

Resolution Number CR.174.21 Moved by Kal Johnson Seconded by Gary Hetherington THAT we adopt the recommendations of Items 9.1 to 9.12 as set out in the Consent Agenda dated May 10, 2021 and any additions thereto. CARRIED.

10. REPORTS OF COMMITTEES & BOARDS 10.1. Committee of the Whole Report 06/21 dated May 3, 2021.

Resolution Number CR.175.21 Moved by Ted Lamb Seconded by Kal Johnson THAT we adopt Committee of the Whole Report 06/21 dated May 3, 2021 as presented. CARRIED.

10.2. Trails Committee minutes dated April 15, 2021.

Resolution Number CR.176.21 Moved by Joe Gough Seconded by Kal Johnson THAT we receive the Trails Committee minutes dated April 15, 2021, as information. CARRIED.

11. ITEMS REQUIRING THE IMMEDIATE ATTENTION OF COUNCIL 11.1. Infrastructure Department Tender Results - Brechin Sand dome Re Shingling / Structural Repair and Gravel Regular Council Minutes May 10, 2021 Page 4 of 6

Page 9 of 211 Agenda Item #4.1.

Resolution Number CR.177.21 Moved by Joe Gough Seconded by Jennifer Fisher THAT Report ID-16-2021 be received, AND THAT Council contract with Robinson Haulage for the 2021 gravel program at the bid price of $ 276,059.00 plus taxes. AND THAT Council contract with T Hamilton & Son Roofing for the Brechin Sand Dome roof re-shingling and structural repairs for the estimated bid price of $ 80,460.00 plus taxes

CARRIED.

12. UNFINISHED BUSINESS

13. COUNTY COUNCIL UPDATE

14. ANNOUNCEMENTS AND INQUIRIES – MEMBERS OF COUNCIL Councillor Johnson raised his concerns regarding the mounting garbage at the Harbour Inn property in Lagoon City.

Councillor Snutch questioned processes regarding the cutting of trees along road allowances specifically along Glen Ellen Drive. Why were they cut, what type of trees were cut, who gets the wood and the varying stump heights.

15. REQUESTS FOR REPORTS FROM COUNCIL MEMBERS

16. NOTICES OF MOTION

17. QUESTION PERIOD FOR MEDIA AND PUBLIC DEALING WITH AGENDA ITEMS Pamela Fulford, on behalf of the Ramara Environmental Residents, asked that Council direct staff to make all forthcoming planning reports and correspondence available to the public with respect to Item 9.12, the Orillia Rama Regional Airport.

Katrina Steeves also requested that the all studies and reviews regarding the Orillia Rama Regional Airport, Item 9.12, be made public along with the referenced letter from the Impact Assessment Agency of Canada dated May 3, 2021 and the ecological field work and study by Azimuth Environmental Consulting Inc. once it is completed.

18. BILLS AND BYLAWS 2021.29 A Bylaw to Appoint Bylaw Enforcement Officers and Property Standards Officers for the Township of Ramara (R.J. Hensley, Eric Susel, Luke Charlebois, Yuriy Ivaniv)

Regular Council Minutes May 10, 2021 Page 5 of 6

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2021.30 A Bylaw To Provide for the Disposition of Part of the South Half of Lot 10, Concession 3, Geographic Township of Mara, Designated as Part 1, Plan 51R-42919

2021.31 A Bylaw To Amend Bylaw 2020.53 Being a Bylaw to Prohibit Kitesurfing from Municipal Property

Resolution Number CR.178.21 Moved by Jennifer Fisher Seconded by Kal Johnson THAT Bill Nos. 2021.29, 2021.30 and 2021.31 be read a first, second and third time and finally passed as bylaws. CARRIED.

19. CONFIRMATION BYLAW Resolution Number CR.179.21 Moved by Joe Gough Seconded by Gary Hetherington THAT Bylaw 2021.39, a bylaw to confirm the proceedings of the Council meeting held on the 10 day of May 2021, be considered read a first, second and third time and finally passed. CARRIED.

20. ADJOURNMENT Resolution Number CR.180.21 Moved by Kal Johnson Seconded by Gary Hetherington THAT we now adjourn at 7:31 p.m. until June 14, 2021 at 7:00 p.m. CARRIED.

Basil Clarke, Mayor

Jennifer Connor, Clerk

Regular Council Minutes May 10, 2021 Page 6 of 6

Page 11 of 211 Agenda Item #8.1.

Baker Tilly KDN LLP 272 Charlotte St. May 31, 2021 Peterborough, ON Canada K9J 2V4 Members of Council Township of Ramara T: (705) 742-3418 PO Box 130 F: (705) 742-9775 Brechin, ON L0K 1B0 www.bakertilly.ca

Re: Audit of the Consolidated Financial Statements of the Township of Ramara

Dear Members of Council:

We have been engaged to express an audit opinion on the consolidated financial statements of the Township of Ramara ("the Township") for the year ended December 31, 2020. We have substantially completed our audit and are pleased to report on the following items.

The purpose of this report is to summarize certain aspects of the audit that we believe to be of interest to Council. This report should be read in conjunction with the draft consolidated financial statements and our report thereon, as well as our Audit Planning letter previously forwarded to you.

Auditor Independence

Canadian Auditing Standards ("CAS") require that we communicate at least annually with Council regarding all relationships between us and the Township that, in our professional judgement, may reasonably be thought to bear on our independence.

As communicated previously in a separate letter to Council, we are not aware of any relationship between the Township and us that, in our professional judgement, may reasonably be thought to bear on our independence.

Accordingly, we hereby re-confirm that our engagement team, our Firm and the other Baker Tilly Canada offices are independent with respect to the Township within the meaning of the Code of Professional Conduct Rule 204 of the Chartered Professional Accountants of Ontario (registered name of The Institute of Chartered Accountants of Ontario).

Independent Auditor's Report

We anticipate that our Independent Auditor's Report will be issued without modification.

Our Independent Auditor's Report will be dated no earlier than the date on which we have obtained sufficient appropriate audit evidence on which to base our audit opinion on the consolidated financial statements, including evidence that all the statements and disclosures that comprise the consolidated financial statements have been prepared and Council has approved the consolidated financial statements.

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Evaluation of Internal Controls

Audits include a review and evaluation of the system of internal controls to assist in determining the level of reliance that may or should be placed on the system in assessing the nature and extent of audit procedures to be undertaken.

There are no internal control matters that we wish to bring to your attention.

Illegal Acts, Fraud, Intentional Misstatements and Errors

Our auditing procedures, including tests of your accounting records, were limited to those considered necessary in the circumstances and will not necessarily disclose all illegal acts should any exist. Under CAS, we consider the Township's control environment, governance structure, circumstances encountered during the audit and the potential likelihood of fraud and illegal acts occurring.

These procedures are not designed to test for fraudulent or illegal acts, nor will they necessarily detect such acts or recognize them as such, even if the effect on the consolidated financial statements is material. However, should we become aware that an illegal or possibly illegal act or act of fraud may have occurred, other than one considered clearly inconsequential, we will communicate directly to Council.

It is management's responsibility to detect and prevent illegal action. If such acts are discovered or Council members become aware of circumstances under which the Township may have been involved in fraudulent, illegal or regulatory non-compliance situations, such circumstances must be disclosed to us.

Testing during our audit did not reveal any illegal, improper or questionable payments or acts, nor any acts committed with the intent to deceive, involving either misappropriation of assets or misrepresentation of assets or misrepresentation of financial information.

Related Party Transactions

During our audit, we conduct various tests and procedures to identify transactions considered to involve related parties. Related parties exist when one party has the ability to exercise, directly or indirectly, control, joint control or significant influence over the other. Two or more parties are related when they are subject to common control, joint control or common significant influence. Related parties also include management, members of Council and their immediate family members and companies with which these individual have an economic interest.

There were no related party transactions identified during the audit that required disclosure in the notes to the consolidated financial statements.

Significant Accounting Principles and Policies

Management is responsible for the appropriate selection and application of accounting policies. Our role is to review the appropriateness and application as part of our audit. The significant accounting principles and policies are disclosed in the notes to the consolidated financial statements.

Council has a responsibility to review the accounting policies adopted by the Township, and where alternative policies are available, make determinations as to the most appropriate policies to be adopted in the circumstances. If members of Council believe that the adoption or change in accounting policy may produce an inappropriate or misleading result in financial reporting or disclosure, this concern must be discussed with management and us.

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There were no new accounting policies adopted or changes to the application of accounting policies of the Township during the year.

Accounting Estimates

Management is responsible for the accounting estimates included in the consolidated financial statements. Estimates and the related judgements and assumptions are based on management's knowledge of the business and past experience about current and future events.

Our responsibility as auditors is to obtain sufficient appropriate evidence to provide reasonable assurance that management's accounting estimates are reasonable within the context of the consolidated financial statements as a whole. An audit includes performing appropriate procedures to verify the:

· Calculation of accounting estimates; · Analyzing of key factors such as underlying management assumptions; · Materiality of estimates individually and in the aggregate in relation to the financial statements as a whole; · Estimate's sensitivity to variation and deviation from historical patterns; · Estimate's consistency with the entity's business plans; and · Other audit evidence.

Significant Matters Discussed With Management

There were no significant matters arising from the audit discussed with management.

Written Representations Requested From Management

As part of our audit, we request that management prepare a letter to us to re-affirm various representations that they have provided to us and we have relied upon. A copy of this letter is attached for your convenience.

Significant Misstatements

In the course of our audit, we have not found any material misstatements or unadjusted items that, in aggregate, exceed materiality thresholds established for the audit, nor have we found significant misstatements that would likely cause future financial statements to be materially misstated.

Uncorrected Misstatements

In the course of our audit, we have aggregated uncorrected financial statement misstatements which are summarized in the accompanying schedule. Management has deemed the effects of these misstatements to be immaterial, both individually and in the aggregate, to the financial statements taken as a whole. To date, management has not agreed to correct these misstatements. Under CAS, we are required to request that Council approve the correction of these misstatements or that Council approve the decision of management.

Significant Unusual Transactions

We are not aware of any significant transactions entered into by the Township that you should be informed about.

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Disagreements with Management

We are required to communicate any disagreements with management, whether or not resolved, about matters that are individually or in aggregate significant to the Township's financial statements or auditor's report. Disagreements may arise over:

· Selection or application of accounting principles; · Assumptions and related judgements for accounting estimates; · Financial statement disclosures; · Scope of the audit: or · Wording of the auditor's report.

In the course of our audit, we did not have any significant disagreements with management, nor were we under any significant time pressures or poor working conditions. We are not aware of any cause for concern as to management's attitude, competence or credibility with respect to matters affecting the financial statements.

Difficulties Encountered During the Audit

We encountered no significant difficulties during our audit that should be brought to the attention of Council.

Management Letter

We will be submitting to management a letter on internal controls and any other matters that we feel should be brought to the attention of management.

Conclusion

We wish to express our appreciation for the co-operation we received during the audit from the Township's management.

Should any member of Council wish to discuss or review any matter addressed in this letter or any other matters related to financial reporting, please do not hesitate to contact us at any time.

To ensure there is a clear understanding and record of the matters discussed, we ask that members of Council sign their acknowledgement in the spaces provided below.

Yours truly, Baker Tilly KDN LLP per: Richard Steiginga, CPA, CA Partner

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Acknowledgement of Council:

We have read and reviewed the above disclosures and understand and agree with the comments therein:

Township of Ramara

Name Position

Name Position

Schedule of Uncorrected Misstatements

Proposed Adjustments Dr (Cr)

Statement of Income Balance Sheet

Description of Likely Identified Aggregate Opening Misstatement Misstatements Misstatements Assets Liabilities Equity

Accounts Receivable potentially 59,497 59,497 (59,497) - - overstated Haul Route agreement payable (108,933) (108,933) - - 108,933 from 2014

a) Totals (49,436) (59,497) - 108,933 b) Misstatements corrected by - - - - management c) Likely aggregate misstatements net of (49,436) (59,497) - 108,933 corrections (a - b) d) Effect of unadjusted misstatements (77,364) 59,497 17,867 (77,364) from previous year's errors e) Aggregate likely misstatements (c + d) (126,800) - 17,867 31,569 f) Final overall materiality 500,000 500,000 500,000 500,000 g) Amount remaining for further possible 373,200 500,000 482,133 468,431 misstatement (f - e)

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Township of Ramara PO Box 130 Brechin, ON L0K 1B0

May 31, 2021

Baker Tilly KDN LLP 272 Charlotte St. Peterborough, Ontario K9J 2V4 Canada Attention: Richard Steiginga, CPA, CA

Dear Sir:

This representation letter is provided in connection with your audit of the consolidated financial statements of the Township of Ramara for the year ended December 31, 2020 for the purpose of expressing an opinion as to whether the consolidated financial statements are presented fairly, in all material respects, in accordance with Canadian Public Sector Accounting Standards.

We confirm that to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves:

Financial statements

1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated January 5, 2021 for the preparation of the consolidated financial statements in accordance with Canadian Public Sector Accounting Standards; in particular, the consolidated financial statements are fairly presented in accordance therewith.

2. We have assessed that the Township is able to continue as a going concern and the consolidated financial statements have been prepared on a going concern basis.

3. The methods, the data, and the significant assumptions used in making accounting estimates and their related disclosures are appropriate to achieve recognition, measurement or disclosure that is reasonable in the context of the applicable financial reporting framework.

4. Related-party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of Canadian Public Sector Accounting Standards.

5. There have been no events subsequent to the date of the consolidated financial statements up to the date hereof that would require recognition or disclosure in the consolidated financial statements. Furthermore, there have been no events subsequent to the date of the comparative financial statements that would require adjustment of those consolidated financial statements and the related notes.

6. The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is attached to the representation letter.

7. The accounting policies selected and the application thereof is appropriate, including those for complex areas of accounting and areas involving management’s judgement and estimates, for example, revenue recognition, fair value measurements and useful life of tangible capital assets.

8. We have no plans or intentions that may materially affect the carrying value or classification of assets and liabilities reflected in the consolidated financial statements.

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9. We are aware of the environmental laws and regulations that impact on our organization and we are in compliance. There are no known environmental liabilities, including liabilities under sections PS3260 - Liability for Contaminated Sites and PS3270 - Solid Waste Landfill Closure & Post- Closure Liability that have not been accrued for or disclosed in the consolidated financial statements.

10. The nature of all material measurement uncertainties has been appropriately disclosed in the consolidated financial statements, including all estimates where it is reasonably possible that the estimate will change in the near term and the effect of the change could be material to the consolidated financial statements.

11. We have informed you of all outstanding and possible claims, whether or not they have been discussed with legal counsel.

12. There are no derivative or off-balance sheet financial instruments held at year end.

13. We have made the appropriate determination, accounting and disclosure in the consolidated financial statements of the costs, assets and obligations associated with employee future benefits.

14. All liabilities and contingencies, including those associated with guarantees, whether written or oral, have been disclosed to you and are appropriately reflected in the consolidated financial statements.

15. The Township has satisfactory title to all assets, and there are no liens or encumbrances on the Township’s assets.

Information provided

16. We have provided you with: - Access to all information of which we are aware that is relevant to the preparation of the consolidated financial statements such as records, documentation and other matters; - Additional information that you have requested from us for the purpose of the audit; and - Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.

17. All transactions have been recorded in the accounting records and are reflected in the consolidated financial statements.

18. We have disclosed to you the results of our assessment of the risk that the consolidated financial statements may be materially misstated as a result of fraud.

19. We have disclosed to you all information in relation to fraud or suspected fraud that we are aware of and that affects the entity and involves: - Management; - Employees who have significant roles in internal control; or - Others where the fraud could have a material effect on the financial statements.

20. We have disclosed to you all information in relation to allegations of fraud, or suspected fraud, affecting the entity's financial statements communicated by employees, former employees, analysts, regulators or others.

21. We have disclosed to you, and the Township has complied with, all aspects of contractual agreements that could have a material effect on the consolidated financial statements in the event of non-compliance, including all covenants, conditions or other requirements of all outstanding debts.

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22. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements.

23. We have disclosed to you the identity of the entity’s related parties and all the related-party relationships and transactions of which we are aware.

24. The minute books of the Township are a complete record of all meetings and resolutions of the Township throughout the year and to the present date.

Journal entry approval

25. We approve of and acknowledge responsibility for the journal entries summarized in the accompanying schedule.

Yours very truly,

John Pinsent Zach Drinkwalter CAO Treasurer

Schedule of Uncorrected Misstatements

Proposed Adjustments Dr (Cr)

Statement of Income Balance Sheet

Description of Likely Identified Aggregate Opening Misstatement Misstatements Misstatements Assets Liabilities Equity

Accounts Receivable potentially 59,497 59,497 (59,497) - - overstated Haul Route agreement payable (108,933) (108,933) - - 108,933 from 2014

a) Totals (49,436) (59,497) - 108,933 b) Misstatements corrected by - - - - management c) Likely aggregate misstatements net of (49,436) (59,497) - 108,933 corrections (a - b) d) Effect of unadjusted misstatements (77,364) 59,497 17,867 (77,364) from previous year's errors e) Aggregate likely misstatements (c + d) (126,800) - 17,867 31,569 f) Final overall materiality 500,000 500,000 500,000 500,000 g) Amount remaining for further possible 373,200 500,000 482,133 468,431 misstatement (f - e)

3

Page 19 of 211 Agenda Item #8.1.

Township of Ramara DFC H90 Year End: December 31, 2020 Baker Tilly proposed Journal Entries for Management approval Date: 1/01/20 To 12/31/20

Number Date Name Account No Debit Credit

BT01 12/31/20 Corporate Services - Investment Income 10-0020-0250-40098 5,789.00 BT01 12/31/20 To Reserves 10-0020-0250-77777 1,205.00 BT01 12/31/20 To Reserves 10-0160-1612-77777 95.00 BT01 12/31/20 to Reserves 10-0160-1613-77777 4,052.00 BT01 12/31/20 Due to/from Revenue Fund 20-0000-0000-20657 437.00 BT01 12/31/20 Due to/from Library 30-0000-0000-20657 437.00 BT01 12/31/20 From Reserves - Library 30-0160-1640-44444 437.00

Client JE for interest on reserves was posted as a Dr to interest income but should be posted to the transfer accounts

BT02 12/31/20 Equity in TCA 20-0000-0000-80999 343,978.03 BT02 12/31/20 Change in TCA equity 20-9999-9999-70999 343,978.03

To record change in equity in TCA

BT03 12/31/20 Planning Act Reserve Fund(Parkland) 10-0000-0000-20901 1,270.48 BT03 12/31/20 Treasury-General-Cash In Lieu of Parkland 10-0010-0100-40110 18,000.00 BT03 12/31/20 Water DC's Bayshore 10-0010-0100-40135 18,000.00 BT03 12/31/20 Corporate Services - Investment Income 10-0020-0250-40098 1,270.48 BT03 12/31/20 Brechin Sewer Project Interest 10-0080-0813-70025 5,084.24 BT03 12/31/20 Bayview Drive interest income 10-0080-0832-40098 5,084.24

To correct entry 24813. To record parkland interst earned per client deferred worksheet and correct 24817 interest income shouldn't be netted with LTD

BT04 12/31/20 Capital reserve - Library 30-0000-0000-20806 4,364.10 BT04 12/31/20 Transfer to Reserve - Tsf to Lib 30-0010-3652-80555 4,364.10

To record library surplus

BT05 12/31/20 Corporate Services - Investment Income 10-0020-0250-40098 4,052.00 BT05 12/31/20 LCP&W interest on reserve funds 10-0160-1617-40098 4,052.00

To adjust for interest on LCP&WW reserve funds in order to balance f/s

BT06 12/31/20 General Account Reserve 10-0000-0000-10054 367,111.48 BT06 12/31/20 P&W Dredging Reserve Funds 10-0000-0000-10056 367,111.48

5/26/21 2:03 PM Page 1

Page 20 of 211 Agenda Item #8.1.

Township of Ramara DFC H90-1 Year End: December 31, 2020 Baker Tilly proposed Journal Entries for Management approval Date: 1/01/20 To 12/31/20

Number Date Name Account No Debit Credit

To record LCP&W change in due to from

BT07 12/31/20 Dredging Reserve Fund 10-0000-0000-20902 211,183.59 BT07 12/31/20 to Reserves 10-0160-1613-77777 211,183.59

To record LCP&W surplus

BT08 12/31/20 To Reserves 10-0160-1612-77777 208,000.00 BT08 12/31/20 to Reserves 10-0160-1613-77777 208,000.00

Transfer from LCP&WW reserves went to a transfer a/c that isn't lagoon city

BT10 12/31/20 Recoverable HST Paid on Purchases 10-0000-0000-10204 512.50 BT10 12/31/20 Recoverable HST Paid on Purchases 10-0000-0000-10204 639.60 BT10 12/31/20 Transportation S-Vehicles - -Sale of Surplus Equip 10-0060-0699-41750 10,430.40 BT10 12/31/20 Capital Works Light Duty Veh & Equip Box 20-0060-0699-72199 11,582.50

To adjust trade in proceeds on disposal and purchase of new tandem truck

BT11 12/31/20 Prepaid expenses 30-0000-0000-10070 1,211.96 BT11 12/31/20 Advertising 30-0160-1640-70003 1,211.96

To setup prepaid Rose printing invoice as it is for winter 2021 newsletter

BT12 12/31/20 Accounts Receivable Library 30-0000-0000-10201 436.19 BT12 12/31/20 Misc Rev 30-0160-1640-40099 436.19

To reverse A/r setup in PY that was received in the year.

BT13 12/31/20 Capital Expenditure Reserve 10-0000-0000-20802 2,303.00 BT13 12/31/20 Capital Expenditure Reserve 10-0000-0000-20802 4,380.00 BT13 12/31/20 Capital Expenditure Reserve 10-0000-0000-20802 3,529.93 BT13 12/31/20 Capital Expenditure Reserve 10-0000-0000-20802 9,496.20 BT13 12/31/20 Capital Expenditure Reserve 10-0000-0000-20802 20,178.17 BT13 12/31/20 Ramara Trails Reserve Fund 10-0000-0000-20905 6,157.58 BT13 12/31/20 Surplus/(Deficit) - Mosquito 10-0000-0000-30002 3,432.03

5/26/21 2:03 PM Page 2

Page 21 of 211 Agenda Item #8.1.

Township of Ramara DFC H90-2 Year End: December 31, 2020 Baker Tilly proposed Journal Entries for Management approval Date: 1/01/20 To 12/31/20

Number Date Name Account No Debit Credit

BT13 12/31/20 Surplus/(Deficit) - Water Services 10-0000-0000-30004 30,621.19 BT13 12/31/20 Surplus/(Deficit) - Sewers works 10-0000-0000-30009 426,729.91 BT13 12/31/20 To Reserves - Community Policing 10-0040-0423-77777 2,303.00 BT13 12/31/20 Transfer to reserves 10-0060-1611-77777 3,432.03 BT13 12/31/20 Current year surplus - Sewer works 10-0080-0812-80999 426,729.91 BT13 12/31/20 From Reserves 10-0080-0832-44444 30,621.19 BT13 12/31/20 To reserves - Medical Centre 10-0100-1010-77777 20,178.17 BT13 12/31/20 To Reserves 10-0160-1612-77777 6,157.58 BT13 12/31/20 To reserves - Youth Committee 10-0160-1623-77777 9,496.20 BT13 12/31/20 ACC - To Reserves 10-0160-1639-77777 4,380.00 BT13 12/31/20 To reserves Capital and Contigency 10-0160-1651-77777 3,529.93

To record surpluses as per discussion with Zach 4/23/21 and revisions 5/21/21

BT14 12/31/20 Corp Serv-Audit Fees 10-0020-0250-70011 2,000.00 BT14 12/31/20 Audit Fees 10-0160-1613-70011 2,000.00

To reallocate a portion of audit fees based on Lagoon City budget

BT15 12/31/20 Working Capital Reserve 10-0000-0000-20801 1,181,497.97 BT15 12/31/20 Capital Expenditure Reserve 10-0000-0000-20802 3,100,000.00 BT15 12/31/20 Contingencies Reserve 10-0000-0000-20803 300,000.00 BT15 12/31/20 Trf to Reserve Capital 10-0010-3651-80500 4,581,497.97

Year end surplus per discussion with Zach. Reallocate to other transfer accounts as desired

6,272,826.55 6,272,826.55

Net Income (Loss) 0.00

5/26/21 2:03 PM Page 3

Page 22 of 211 Agenda Item #8.1.

Township of Ramara DFC H91 Year End: December 31, 2020 Reclassifying journal entries Date: 1/01/20 To 12/31/20

Number Date Name Account No Debit Credit

REC01 12/31/20 Grants to Comm Ctres-Library 10-0020-0256-50060 REC01 12/31/20 Grant Requested 10-0020-0256-50067 REC01 12/31/20 Works - Vehicle - Rental Expense 10-0060-0699-70039 REC01 12/31/20 Works Vehicles- Parts & Repairs 10-0060-0699-70065 REC01 12/31/20 Revenue from Other Municipality 10-0160-1612-40092 REC01 12/31/20 Trails - Grant from Municipality 10-0160-1612-45620 REC01 12/31/20 RCC -Rent 10-0160-1635-40097 49,000.00 REC01 12/31/20 RCC - Rent (internal Charge) 10-0160-1635-40098 49,000.00

To correct interdepartmental charges accounts

REC02 12/31/20 Credit Balances reclass to A/P 10-0000-0000-1021A 473,094.67 REC02 12/31/20 Tax Overpayments 10-0000-0000-20021 473,094.67

To reclass taxes receivable credit balances.

REC03 12/31/20 Taxation Penalties & Interest 10-0010-0100-43110 368.40 REC03 12/31/20 simcoe rd investment income 10-0060-0601-40098 368.40

Reallocate Simcoe rd interest

REC04 12/31/20 Backdated cheques reclass to a/p 10-0000-0000-1003A REC04 12/31/20 Accounts Payable 10-0000-0000-20010

To reclass cheques that had been written but were still held on Dec 31. None for 2020

REC06 12/31/20 TCA Capitalized - Water/Wastewater 20-0080-0801-70999 392,230.86 REC06 12/31/20 TCA Capitalized - Water/Wastewater 20-0080-0801-70999 336,820.88 REC06 12/31/20 TCA Capitalized - Wastewater 20-0080-0812-70999 289,421.36 REC06 12/31/20 TCA Capitalized - Water 20-0080-0831-70999 76,606.35 REC06 12/31/20 TCA Capitalized 20-0080-0832-70999 29,206.83 REC06 12/31/20 TCA capitalized 20-0080-2852-70999 392,230.86

Put capitalized amounts in correct mappings

REC08 12/31/20 Industrial Park - Sale of Land 10-0180-1821-40220 65,416.93 REC08 12/31/20 Cost of land sales 10-0180-1821-750BT 65,416.93

To break out cost of land sales

5/26/21 2:04 PM Page 1

Page 23 of 211 Agenda Item #8.1.

Township of Ramara DFC H91-1 Year End: December 31, 2020 Reclassifying journal entries Date: 1/01/20 To 12/31/20

Number Date Name Account No Debit Credit

for f/s presentation

REC09 12/31/20 TCA Surplus Library CB301 69,277.64 REC09 12/31/20 Due to/from Capital 10-0000-0000-20657 73,485.26 REC09 12/31/20 Equity in TCA 20-0000-0000-80999 69,277.64 REC09 12/31/20 Change in TCA equity 20-9999-9999-70999 4,207.62 REC09 12/31/20 Due to/from Library 30-0000-0000-20657 73,485.26 REC09 12/31/20 Change in Library TCA equity 30-9999-9999-70999 4,207.62

Library NBV of TCA and change in TCA

REC10 12/31/20 TCA Surplus Lagoon City CB302 920,753.30 REC10 12/31/20 Change in Lagoon City TCA CB-70999 21,537.84 REC10 12/31/20 General Account Reserve 10-0000-0000-10054 899,215.46 REC10 12/31/20 P&W Dredging Reserve Funds 10-0000-0000-10056 899,215.46 REC10 12/31/20 Equity in TCA 20-0000-0000-80999 920,753.30 REC10 12/31/20 Change in TCA equity 20-9999-9999-70999 21,537.84

LCP&W NBV of TCA and change in TCA

REC11 12/31/20 WIP 20-0000-0000-10500 81,163.73 REC11 12/31/20 Lagoon City P&WW - WIP 20-0160-1613-10500 81,163.73

To show LCP&WW WIP in separate account for f/s presentation

REC12 12/31/20 Building - Library Acc Amort. 35-0160-1640-10535 4,063.22 REC12 12/31/20 Computer - Library Acc Amort. 35-0160-1640-10575 4,063.22

To re allocate amortization to proper account per U.2 continuity from client system

REC13 12/31/20 Modernization grant Phase 2 10-0010-0100-40091 15,679.20 REC13 12/31/20 Modernization grant Phase 2 10-0010-0100-40091 52,500.00 REC13 12/31/20 Ontario Conditional Grants 10-0020-0250-40090 15,679.20 REC13 12/31/20 Ontario Conditional Grants 10-0020-0250-40090 52,500.00

To reallocate modernization funding out of COVID a/c.

REC14 12/31/20 General Bank Account 10-0000-0000-10030 810.00 REC14 12/31/20 Investment Account 10-0000-0000-10051 810.00

5/26/21 2:04 PM Page 2

Page 24 of 211 Agenda Item #8.1.

Township of Ramara DFC H91-2 Year End: December 31, 2020 Reclassifying journal entries Date: 1/01/20 To 12/31/20

Number Date Name Account No Debit Credit

Investment recorded at market instead of cost. cost diff NM adjusted to cash

TRU.01 12/31/20 Trust Investment TRU1 15,980.41 TRU.01 12/31/20 Trust Capital TRU4 15,980.41

Trust opening balances

TRU.02 12/31/20 Trust Investment TRU1 358.01 TRU.02 12/31/20 Trust Capital TRU4 358.01 TRU.02 12/31/20 Capital dividends TRU6 358.01 TRU.02 12/31/20 Change in fund balance TRU9 358.01

Interest for the year

LIB.REC0112/31/20 Subscriptions & Memberships 30-0160-1640-70047 4,172.81 LIB.REC0112/31/20 Capital Library Resources Memberships 35-0160-1640-70047 4,172.81

To reclassify Simcoe County membership expenses to correct account for f/s and comparison purposes.

LIB.REC0212/31/20 Ont Conditional Grants 30-0160-1640-40090 2,544.00 LIB.REC0212/31/20 Other Grant's 30-0160-1640-40092 2,544.00

To reclass community foundation grant to proper mapping for f/s

3,512,245.08 3,512,245.08

Net Income (Loss) 0.00

5/26/21 2:04 PM Page 3

Page 25 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER 31, 2020

Page 26 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER 31, 2020

TABLE OF CONTENTS Page Number

MANAGEMENT REPORT INDEPENDENT AUDITOR'S REPORT CONSOLIDATED FINANCIAL STATEMENTS Statement of Financial Position 1 Statement of Operations and Accumulated Surplus 2 Statement of Change in Net Financial Assets 3 Statement of Cash Flows 4 Notes to the Financial Statements 5 - 14 Schedule of Tangible Capital Assets 15 Schedules of Segment Disclosure 16 - 17 TRUST FUND Independent Auditor's Report 18 Statement of Financial Position 20 Statement of Continuity 20 Notes to the Financial Statements 21 LOCAL BOARDS Ramara Township Public Library Board 22 - 32 Lagoon City Parks & Waterways 33 - 43

Page 27 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

For The Year Ended December 31, 2020

MANAGEMENT REPORT

The accompanying consolidated financial statements of the Corporation of the Township of Ramara are the responsibility of management and have been approved by Council.

The consolidated financial statements have been prepared by management in accordance with Canadian Public Sector Accounting Standards. Financial statements are not precise since they include certain amounts based on estimates and judgements. When alternative accounting methods exist, management has chosen those it deems most appropriate in the circumstances, in order to ensure that the financial statements are presented fairly, in all material respects.

The Township maintains systems of internal accounting and administrative controls of high quality, consistent with reasonable cost. Such systems are designed to provide reasonable assurance that the financial information is relevant, reliable and accurate and the Township's assets are appropriately accounted for and adequately safeguarded.

The Township's Council is responsible for ensuring that management fulfills its responsibilities for financial reporting and is ultimately responsible for reviewing and approving financial statements.

Council reviews and approves the Township's financial statements for issuance to the members of Council, inhabitants and ratepayers of the Corporation of the Township of Ramara. Council meets periodically with management, as well as the external auditor, to discuss internal controls over the financial reporting process, auditing matters and financial reporting issues, to satisfy themselves that each party is properly discharging their responsibilities and to review the financial statements and the independent auditor's report.

The consolidated financial statements have been audited by Baker Tilly KDN LLP in accordance with Canadian generally accepted auditing standards on behalf of the Township. Baker Tilly KDN LLP has full and free access to Council.

May 31, 2021

Mayor Treasurer

Page 28 of 211 Agenda Item #8.1.

INDEPENDENT AUDITOR'S REPORT

To the Members of Council, Inhabitants and Ratepayers of the Corporation of the Township of Ramara

Opinion We have audited the consolidated financial statements of the Corporation of the Township of Ramara and its local boards (the Township), which comprise the consolidated statement of financial position as at December 31, 2020, the consolidated statements of operations and accumulated surplus, change in net financial assets and cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Township as at December 31, 2020, and the results of its consolidated operations and its consolidated cash flows for the year then ended in accordance with Canadian Public Sector Accounting Standards.

Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Township in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with Canadian Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, management is responsible for assessing the Township's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Township or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Township's financial reporting process.

Page 29 of 211 Agenda Item #8.1.

Auditor's Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.

As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Township's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Township's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Township to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the consolidated financial information of the entities or business activities within the Township to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants Licensed Public Accountants Peterborough, Ontario May 31, 2021

Page 30 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED STATEMENT OF FINANCIAL POSITION At December 31, 2020

2020 2019 $ $

FINANCIAL ASSETS Cash 12,332,791 11,881,126 Accounts receivable 2,114,043 1,909,427 Taxes receivable 3,033,256 2,747,400 Land held for sale 580,842 601,070 Long-term receivables (note 3) 1,722,641 1,957,749 Investments (note 4) 5,000,000 -

TOTAL FINANCIAL ASSETS 24,783,573 19,096,772

LIABILITIES Accounts payable and accrued liabilities 6,020,502 4,755,488 Deferred revenue - obligatory reserve funds (note 5) 3,383,394 2,698,652 Deferred revenue - other 275,030 254,569 Long term debt (note 6) 9,492,879 9,804,711

TOTAL LIABILITIES 19,171,805 17,513,420

NET FINANCIAL ASSETS 5,611,768 1,583,352

NON-FINANCIAL ASSETS Tangible capital assets (note 7) 55,396,850 55,740,828 Prepaid expenses 530,598 506,367

TOTAL NON-FINANCIAL ASSETS 55,927,448 56,247,195

ACCUMULATED SURPLUS (note 8) 61,539,216 57,830,547

The accompanying notes are an integral part of these financial statements

1

Page 31 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS For the Year Ended December 31, 2020

Budget Actual Actual 2020 2020 2019 $ $ $ (Unaudited)

REVENUES Property taxation 13,675,524 13,775,928 12,541,072 User charges 4,113,720 4,060,975 4,213,264 - 19,393 3,920 Province of Ontario 1,918,070 1,755,248 2,048,626 Other municipalities 115,000 70,210 51,565 Penalties and interest on taxes 350,000 100,143 391,332 Investment income 203,730 132,281 212,359 Sale of land and other sales 91,000 80,992 896,805 Capital contributions 15,000 5,842 310,351 Developer contributions earned 292,089 - - Federal gas tax earned - - 275,015 Other revenue 217,500 102,837 102,179

TOTAL REVENUES 20,991,633 20,103,849 21,046,488

EXPENSES General government 2,603,265 2,610,970 2,459,726 Protection services 4,330,857 4,158,677 3,893,852 Transportation services 5,052,574 4,530,195 4,842,365 Environmental services 3,098,794 3,287,094 3,078,649 Health services 14,756 (2,839) 1,307 Recreation and cultural services 1,758,843 1,253,262 1,510,769 Planning and development 614,390 557,821 1,098,304

TOTAL EXPENSES 17,473,479 16,395,180 16,884,972

ANNUAL SURPLUS 3,518,154 3,708,669 4,161,516

ACCUMULATED SURPLUS - beginning of year 57,830,547 53,669,031

ACCUMULATED SURPLUS - end of year 61,539,216 57,830,547

The accompanying notes are an integral part of these financial statements

2

Page 32 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS For the Year Ended December 31, 2020

Budget Actual Actual 2020 2020 2019 $ $ $ (Unaudited)

ANNUAL SURPLUS 3,518,154 3,708,669 4,161,516

Amortization of tangible capital assets 2,562,241 2,568,386 2,562,241 Purchase of tangible capital assets (5,363,228) (2,321,168) (1,692,918) Loss on disposal of tangible capital assets - 22,672 102,681 Proceeds on sale of tangible capital assets - 74,088 - Change in prepaid expenses - (24,231) (306,507)

CHANGE IN NET FINANCIAL ASSETS/(NET DEBT) 717,167 4,028,416 4,827,013

NET FINANCIAL ASSETS/(NET DEBT) - beginning of year 1,583,352 1,583,352 (3,243,661)

NET FINANCIAL ASSETS - end of year 2,300,519 5,611,768 1,583,352

The accompanying notes are an integral part of these financial statements

3

Page 33 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED STATEMENT OF CASH FLOWS For the Year Ended December 31, 2020

2020 2019 $ $

CASH PROVIDED BY (USED IN)

OPERATING ACTIVITIES Annual surplus 3,708,669 4,161,516 Items not involving cash Amortization of tangible capital assets 2,568,386 2,562,241 Loss on disposal of tangible capital assets 22,672 102,681 Change in non-cash assets and liabilities Accounts receivable (204,616) (360,765) Taxes receivable (285,856) (442,113) Land held for sale 20,228 681,507 Long-term receivables 235,108 (155,011) Prepaid expenses (24,231) (306,507) Accounts payable and accrued liabilities 1,265,014 834 Deferred revenue - obligatory reserve funds 684,742 662,033 Deferred revenue - other 20,461 62,830

Net change in cash from operating activities 8,010,577 6,969,246

CAPITAL ACTIVITIES Purchase of tangible capital assets (2,321,168) (1,692,918) Proceeds on disposal of tangible capital assets 74,088 -

Net change in cash from capital activities (2,247,080) (1,692,918)

INVESTING ACTIVITIES Purchase of investments (5,000,000) -

FINANCING ACTIVITIES Debt principal repayments (311,832) (298,597)

NET CHANGE IN CASH 451,665 4,977,731

CASH - beginning of year 11,881,126 6,903,395

CASH - end of year 12,332,791 11,881,126

The accompanying notes are an integral part of these financial statements

4

Page 34 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

The Township of Ramara is a lower tier municipality in the Province of Ontario, Canada. It conducts its operations guided by the provisions of provincial statutes such as the Municipal Act, Municipal Affairs Act and related legislation.

1. SIGNIFICANT ACCOUNTING POLICIES These consolidated financial statements have been prepared in accordance with Canadian generally accepted accounting principles for local governments as recommended by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants. Significant aspects of the accounting policies are as follows:

(a) Reporting Entity These consolidated financial statements reflect the assets, liabilities, revenues and expenses and accumulated surplus of the reporting entity. The reporting entity is comprised of all organizations, committees and local boards accountable for the administration of their financial affairs and resources to the Township and which are owned and controlled by the Township. These consolidated financial statements include: • Ramara Township Public Library Board • Lagoon City Parks & Waterways All interfund assets and liabilities and revenues and expenses are eliminated.

(b) Trust Funds Trust funds and their related operations administered by the Township are not included in these consolidated financial statements but are reported on separately on the Trust Funds Statement of Continuity and Statement of Financial Position.

(c) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. Initial costs for tangible capital assets that were acquired or developed prior to 2009 were obtained using historical cost information or using current fair market values discounted by a relevant inflation factor to the point of acquisition. The cost, less residual value, if any, of tangible capital assets is amortized on a straight-line basis, over the expected useful life of the asset, as follows: Land improvements 10-40 years Buildings and structures 20-60 years Furniture and office equipment 4-10 years Machinery and equipment 5-30 years Vehicles 8-20 years Roads and bridges 20-50 years Water and sewer 10-90 years Parks and waterways 10-50 years Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and are also recorded as revenue. Tangible capital assets categorized as assets under construction are not amortized until they are put into service.

5

Page 35 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

1. SIGNIFICANT ACCOUNTING POLICIES, continued

(d) Recognition of Revenues and Expenses Revenues and expenses are reported on the accrual basis of accounting. The accrual basis of accounting recognizes revenues in the period in which the transactions or events occurred that give rise to the revenue; expenses are recognized in the period the goods or services are acquired and a legal liability is incurred or transfers are due. Taxation Property tax billings are prepared by the Township based on assessment rolls issued by the Municipal Property Assessment Corporation (MPAC) and in accordance with the provisions of the Municipal Act, 2001. The Township's Council establishes the tax rates annually, incorporating amounts to be raised for local services, and amounts the Township is required to collect on behalf of the County and School Boards. From time to time property assessments are adjusted by MPAC through the reconsideration process or by the Assessment Review Board through the appeal process. Additional assessments, referred to as supplementary and omitted assessment can also be issued by MPAC in accordance with the Assessment Act. These adjustments and additional assessments are reported in the financial statements when amounts can be reasonably determined. The Township is entitled to collect interest and penalties on overdue taxes. These revenues are recorded in the period the interest and penalties are levied. Government Funding Government funding is recognized in the financial statements as revenues in the period in which events giving rise to the transfers occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made. Other revenue User charges are recognized as revenue in the year the goods and services are provided, with the exception of building permits that are recognized when the permits are issued. Investment income is recorded when earned. Federal gas tax, development charges and parkland fees are recognized in the period in which the related expenditures are recorded. Sale of land and other sales are recognized as revenue when the transactions are legally completed. Capital contributions are earned annually as amounts are billed to residents.

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CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

1. SIGNIFICANT ACCOUNTING POLICIES, continued

(e) Use of Estimates Certain items recognized in the consolidated financial statements are subject to measurement uncertainty. The recognized amounts of such items are based on the Township's best information and judgment. By their nature, these estimates are subject to measurement uncertainty and the effect on the consolidated financial statements or changes in such estimates in future periods could be significant. The Township's significant estimates include: • The amounts recorded for amortization of tangible capital assets are based on estimates of useful life and residual values; and • The amount recorded as allowance for doubtful accounts receivable is based on management's estimate of future payments on receivable account balances.

(f) Non-financial Assets Tangible capital and other non-financial assets are accounted for as assets by the Township because they can be used to provide services in future periods. These assets do not normally provide resources to discharge the liabilities of the Township unless they are sold.

(g) Reserves and Reserve Funds Certain amounts, as approved by Council, are set aside in reserves and reserve funds for future operating and capital purposes. Transfers to and/or from reserves and reserve funds are an adjustment to the respective fund when approved.

2. UNCERTAINTY CAUSED BY COVID-19 In March 2020, the World Health Organization categorized COVID-19 as a pandemic. The potential economic effects within the Township's environment and in the global markets, possible disruption in supply chains, and measures being introduced at various levels of government to curtail the spread of the virus (such as travel restrictions, closures of non-essential municipal and private operations, imposition of quarantines and social distancing) could have a material impact on the Township's operations. The extent of the impact of this outbreak and related containment measures on the Township's operations cannot be reliably estimated at this time.

3. LONG-TERM RECEIVABLES Long-term receivables consist of the following:

2020 2019 $ $

Brechin sewer assessment 1,644,332 1,718,583 Simcoe road sewer assessment - 6,137 Bayview Drive watermain extention 78,309 233,029

1,722,641 1,957,749

7

Page 37 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

4. INVESTMENTS Investments consist of CIBC principal protected notes recorded at cost. The investments have a cost of $5,000,000 and a market value of $4,999,190.

5. DEFERRED REVENUE - OBLIGATORY RESERVE FUNDS A requirement of the Chartered Professional Accountants Canada Public Sector Accounting Handbook, is that obligatory reserve funds be reported as deferred revenue. This requirement is in place as legislation and external agreements restrict how these funds may be used and under certain circumstances these funds may possibly be refunded. The balances in the obligatory reserve funds of the Township are summarized below:

2020 2019 $ $

Development charges 2,026,707 1,656,898 Parkland 146,319 127,048 Federal gas tax 1,210,368 914,706

3,383,394 2,698,652

The continuity of deferred revenue - obligatory reserve funds is as follows:

2020 2019 $ $

Balance - beginning of year 2,698,652 2,036,619

Add amounts received: Development charges 353,241 309,795 Parkland 18,000 11,000 Federal gas tax 287,830 588,750 Interest 25,671 27,503

684,742 937,048

Less transfer to operations: Federal gas tax earned - 275,015

Balance - end of year 3,383,394 2,698,652

8

Page 38 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

6. LONG TERM DEBT

(a) The balance of long term debt reported on the Consolidated Statement of Financial Position is made up of the following:

2020 2019 $ $

Debenture issued to the Ontario Infrastructure Projects Corporation repayable in semi-annual blended instalments of $188,261, interest at 5.91% per annum, due December 1, 2038 4,137,904 4,264,249

Debenture issued to the Ontario Infrastructure Projects Corporation repayable in semi-annual blended instalments of $81,659, interest at 2.8% per annum, due August 3, 2038 2,296,808 2,393,774

Debenture issued to the Ontario Infrastructure Projects Corporation repayable in semi-annual blended instalments of $106,600, interest at 3.99% per annum, due May 1, 2042 3,058,167 3,146,688

9,492,879 9,804,711

(b) The long term debt in (a) issued in the name of the Township have been approved by by-law. The annual principal and interest payments required to service these liabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs and Housing.

(c) The Township acts as a collection agency for the Province of Ontario for tile drainage loans for individual ratepayers. The value of these loans outstanding at December 31, 2020 is $66,394 (2019 - $85,125). These loans and the related repayments are not reported on the Consolidated Statements of Financial Position, Operations and Accumulated Surplus Change in Net Financial Assets and Cash Flows.

(d) Interest paid during the year on long term debt amounted to $441,237 (2019 - $407,964).

(e) The long term debt reported in (a) of this note is repayable as follows:

Principal Interest Total $ $ $

2021 325,711 427,329 753,040 2022 340,265 412,775 753,040 2023 369,429 383,611 753,040 2024 377,389 375,651 753,040 2025 385,832 367,208 753,040 2026 and subsequent years 7,694,253 4,581,623 12,275,876

9,492,879 6,548,197 16,041,076

9

Page 39 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

7. TANGIBLE CAPITAL ASSETS The net book value of the Township's tangible capital assets are:

2020 2019 $ $

General Land and land improvements 15,174,851 15,220,239 Buildings and structures 6,588,758 6,840,063 Furniture and office equipment 218,677 264,641 Machinery and equipment 5,800,660 5,966,922 Vehicles 3,176,453 2,815,532 Infrastructure Roads and bridges 11,800,398 11,863,268 Water and sewer 11,234,911 11,247,725 Parks and waterways 499,534 536,089

54,494,242 54,754,479

Assets under construction 902,608 986,349

55,396,850 55,740,828

For additional information, see the Consolidated Schedule of Tangible Capital Assets. During the year there were no write-downs of assets (2019 - $Nil) and no interest capitalized (2019 - $Nil). Tangible capital assets allocated by segment are as follows:

2020 2019 $ $

General government 6,283,868 6,588,444 Protection services 4,374,955 4,601,471 Transportation services 19,906,566 19,523,694 Environmental services 18,067,387 18,193,193 Health services 134,081 138,159 Recreation and cultural services 6,629,993 6,695,867

55,396,850 55,740,828

10

Page 40 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

8. ACCUMULATED SURPLUS Accumulated surplus consists of the following:

2020 2019 $ $

Surplus/(Deficit) Sewage works 2,462,340 2,889,070 Brechin sewers (3,200,248) (3,200,248) Equity in land held for sale 535,162 512,340

(202,746) 201,162

Invested In Capital Assets Tangible capital assets - net book value 55,396,850 55,740,828 Long term debt related to tangible capital asset acquisition (8,745,464) (9,034,475) Unfunded capital (167,645) (167,645)

46,483,741 46,538,708

Surplus 46,280,995 46,739,870

Reserves Working capital 4,756,655 3,268,151 Contingencies 364,634 64,634 Rate stabilization 643,548 643,548 Municipal projects 594,842 619,935 Mosquito control 35,681 32,249 Waterworks 1,226,155 1,227,012 Capital expenditures - Township 6,595,015 4,494,722 Capital expenditures - Library 127,033 131,398

Total Reserves 14,343,563 10,481,649

Reserve Funds Equipment and housing 121,674 120,469 Ramara trails 6,253 9,501 Library expansion 44,149 43,712 Lagoon City dredging 742,582 435,346

Total Reserve Funds 914,658 609,028

61,539,216 57,830,547

11

Page 41 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

9. OPERATIONS OF SCHOOL BOARDS AND THE COUNTY OF SIMCOE During 2020, requisitions were made by the County of Simcoe and School Boards requiring the Township to collect property taxes and payments in lieu of property taxes on their behalf. The amounts collected and remitted are as follows:

School Boards County $ $

Amounts requisitioned and remitted 4,437,828 6,661,767

These amounts have not been included in the Consolidated Statement of Operations and Accumulated Surplus.

10. BUDGET FIGURES The budget, approved by the Township, for 2020 is reflected on the Consolidated Statement of Operations and Accumulated Surplus and the Consolidated Statement of Change in Net Financial Assets. The budget established for capital investment in tangible capital assets are on a project- oriented basis, the costs of which may be carried out over one or more years and, therefore, may not be comparable with current year’s actual amounts. Budget figures have been reclassified for the purposes of these financial statements to comply with PSA reporting requirements. Budget figures are not subject to audit.

11. EXPENSES BY OBJECT The expenses for the year reported on the Consolidated Statement of Operations and Accumulated Surplus by object are as follows:

Budget Actual Actual 2020 2020 2019 $ $ $ (Unaudited)

Salaries and benefits 6,465,243 6,010,703 5,701,162 Interest charges 396,703 396,049 407,964 Materials 2,919,361 2,053,059 2,673,009 Contracted services 5,083,646 5,153,365 4,644,573 Rents and financial 2,285 1,529 37,356 External transfers 79,000 124,000 28,000 Amortization 2,562,241 2,568,386 2,562,241 Loss on disposal of tangible capital assets (35,000) 22,672 102,681 Cost of sale of land - 65,417 727,986

17,473,479 16,395,180 16,884,972

12

Page 42 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

12. PENSION AGREEMENTS Certain employees of the Township are eligible members of the Ontario Municipal Employees Retirement System (OMERS), a multi-employer pension plan. The Actuarial Opinion contained in the 2020 Annual Report disclosed total actuarial liabilities of $113,055 million in respect of benefits accrued for service with actuarial assets of $109,844 million indicating an actuarial deficit of $3,211 million. Because OMERS is a multi-employer plan, any pension plan surpluses or deficits are a joint responsibility of Ontario municipal organizations and their employees. As a result, the Township does not recognize any share of the OMERS pension surplus or deficit. The Township's required contributions to OMERS in 2020 were $410,725 (2019 - $366,354).

13. TRUST FUNDS Trust funds administered by the Township amounting to $16,338 (2019 - $15,980) have not been included in the Consolidated Statement of Financial Position nor have their operations been included in the Consolidated Statement of Operations and Accumulated Surplus. As such balances are held in trust by the Township for the benefit of others, they are not presented as part of the Township's financial position or operations.

14. CREDIT FACILITY AGREEMENT The Township has a revolving credit facility agreement with its main financial institution. The amount available at any time is limited to $3,500,000 via an operating loan. Any balance borrowed will accrue interest at the bank’s prime lending rate. Council authorized the temporary borrowing limit by By-law 2020-22. At December 31, 2020 there was no balance outstanding (2019 - $Nil).

15. CONTINGENT LIABILITIES The Township, in the course of its operations, is often named in lawsuits the outcomes of which are indeterminable at this time. No amounts in connection with these items have been reflected in these financial statements.

16. SEGMENTED INFORMATION The Township of Ramara is a municipal government organization that provides a range of services to its residents. Township services are reported by function and their activities are separately disclosed in the segmented information. For each reported segment, revenues and expenses represent both amounts that are directly attributable to the segment and amounts that are allocated on a reasonable basis. Certain allocation methodologies are employed in the preparation of segmented financial information. Taxation, payments-in-lieu of taxes and certain unconditional government transfers are apportioned based on each segment’s net requirements. The accounting policies used in these segments are consistent with those followed in the preparation of the consolidated financial statements as disclosed in Note 1. For additional information see the Consolidated Schedule of Segment Disclosure.

13

Page 43 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2020

16. SEGMENTED INFORMATION, continued

General Government General government consists of the activities of Council and general financial and administrative management of the Township and its programs and services.

Protection Services Protection services include police, fire, conservation authority and protective inspection and control.

Transportation Services The activities of the transportation function include construction and maintenance of the Township's roads and bridges, winter control and street lighting.

Water and Sewer This function is responsible for providing water and sewer services to the Township.

Other Environmental Services This function is responsible for solar operations and Lake Simcoe protection plan.

Health Services The health services function consists of the activities of the cemetery board.

Recreation and Cultural Services The recreation and cultural services function provides indoor and outdoor recreational facilities and programs and includes the operations of Lagoon City Parks & Waterways and the Ramara Township Public Library.

Planning and Development The planning and development services function manages commercial, industrial and residential development within the Township.

17. COMPARATIVE FIGURES Certain comparative figures were restated, where required, to conform with the current year presentation.

14

Page 44 of 211 CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED SCHEDULE OF TANGIBLE CAPITAL ASSETS For the Year Ended December 31, 2020

General Infrastructure Furniture Machinery Land and Land Buildings and Office and Roads and Water and Parks and Assets Under Improvements and Structures Equipment Equipment Vehicles bridges Sewer Waterways Construction Totals $ $ $ $ $ $ $ $ $ $

COST Balance, beginning of year 15,938,998 11,297,136 1,464,772 14,636,556 5,973,538 32,149,559 20,817,568 818,698 986,349 104,083,174 Add: additions during the year - - 17,104 304,441 752,542 348,104 21,210 - 877,767 2,321,168 Less: disposals during the year - - 13,217 345,032 420,927 156,555 2,703 - - 938,434 Internal transfers - - - - - 562,606 398,902 - (961,508) -

Balance, end of year 15,938,998 11,297,136 1,468,659 14,595,965 6,305,153 32,903,714 21,234,977 818,698 902,608 105,465,908

ACCUMULATED AMORTIZATION Balance, beginning of year 718,759 4,457,073 1,200,131 8,669,634 3,158,006 20,286,291 9,569,843 282,609 - 48,342,346 Add: additions during the year 45,388 251,305 63,068 470,703 331,635 938,329 431,403 36,555 - 2,568,386 Less: disposals during the year - - 13,217 345,032 360,941 121,304 1,180 - - 841,674

Balance, end of year 764,147 4,708,378 1,249,982 8,795,305 3,128,700 21,103,316 10,000,066 319,164 - 50,069,058

NET BOOK VALUE OF TANGIBLE CAPITAL ASSETS 15,174,851 6,588,758 218,677 5,800,660 3,176,453 11,800,398 11,234,911 499,534 902,608 55,396,850 Agenda Item #8.1. Page 45 of 211

15 CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED SCHEDULE OF SEGMENT DISCLOSURE For the Year Ended December 31, 2020

Other Recreation General Protection Transportation Water and Environmental Health and Cultural Planning and Government Services Services Sewer Services Services Services Development Consolidated $ $ $ $ $ $ $ $ $

Revenues Property taxation 1,324,219 4,146,290 6,414,838 - - (16,100) 1,683,516 223,165 13,775,928 User charges 385,164 390,925 84,118 2,975,004 31,481 (980) 8,327 186,936 4,060,975 Government transfers - operating 1,168,879 8,567 382,600 - - - 61,347 25,208 1,646,601 Government transfers - capital - - 128,040 - - - - - 128,040 Other municipalities - 5,210 - - - - 15,000 50,000 70,210 Penalties and interest on taxes 100,143 ------100,143 Investment income 73,063 16 368 53,204 - - 5,630 - 132,281 Sale of land and other sales - - 2,912 946 - - - 77,134 80,992 Capital contributions - - - 5,842 - - - - 5,842 Other revenue 9,827 42,925 13,225 - - 6,226 30,634 - 102,837

Total revenues 3,061,295 4,593,933 7,026,101 3,034,996 31,481 (10,854) 1,804,454 562,443 20,103,849

Expenses Salaries and benefits 1,618,862 1,347,793 1,451,709 782,877 797 - 595,509 213,156 6,010,703 Interest charges 124,709 - - 271,340 - - - - 396,049 Materials 198,442 297,012 845,706 533,794 1,568 12,457 154,915 9,165 2,053,059 Contracted services 444,086 2,116,213 1,043,302 916,100 - 9,626 373,955 250,083 5,153,365 Rents and financial 947 549 - - - - 33 - 1,529 External transfers 8,000 96,000 - - - - - 20,000 124,000 Amortization 139,671 299,435 1,182,090 778,969 - 4,078 164,143 - 2,568,386 Loss on disposal of tangible capital assets - - 21,149 1,523 - - - - 22,672 Internal transfers 76,253 1,675 (13,761) 126 - (29,000) (35,293) - - Cost of sale of land ------65,417 65,417

Total expenses 2,610,970 4,158,677 4,530,195 3,284,729 2,365 (2,839) 1,253,262 557,821 16,395,180

Net surplus/(deficit) 450,325 435,256 2,495,906 (249,733) 29,116 (8,015) 551,192 4,622 3,708,669 Agenda Item #8.1. Page 46 of 211 16 CORPORATION OF THE TOWNSHIP OF RAMARA

CONSOLIDATED SCHEDULE OF SEGMENT DISCLOSURE For the Year Ended December 31, 2019

Other Recreation General Protection Transportation Water and Environmental Health and Cultural Planning and Government Services Services Sewer Services Services Services Development Consolidated $ $ $ $ $ $ $ $ $

Revenues Property taxation 1,297,531 3,588,884 6,056,111 - 19,575 10,500 1,400,140 168,331 12,541,072 User charges 368,949 465,130 17,130 3,031,862 30,286 100 124,486 175,321 4,213,264 Government transfers - operating 1,099,900 7,567 676,935 - - - 39,559 (677) 1,823,284 Government transfers - capital - - 229,262 - - - - - 229,262 Other municipalities 3,000 32,565 - - - - 16,000 - 51,565 Penalties and interest on taxes 391,332 ------391,332 Investment income 154,181 74 716 50,142 - - 7,246 - 212,359 Sale of land and other sales 53,022 - 995 103 - - - 842,685 896,805 Capital contributions - - - 310,351 - - - - 310,351 Federal gas tax earned - - 275,015 - - - - - 275,015 Other revenue 39,109 2,831 16,826 - - 6,096 37,317 - 102,179

Total revenues 3,407,024 4,097,051 7,272,990 3,392,458 49,861 16,696 1,624,748 1,185,660 21,046,488

Expenses Salaries and benefits 1,480,265 1,182,886 1,306,285 815,567 149 435 727,519 188,056 5,701,162 Interest charges 128,107 - - 279,857 - - - - 407,964 Materials 334,329 339,322 1,119,146 635,604 - 11,777 214,653 18,178 2,673,009 Contracted services 241,948 2,061,720 1,219,186 558,642 679 9,917 408,397 144,084 4,644,573 Rents and financial 32,025 5,263 - - - - 68 - 37,356 External transfers 8,000 ------20,000 28,000 Amortization 163,339 298,062 1,136,389 788,014 - 6,756 169,681 - 2,562,241 Loss on disposal of tangible capital assets - - 102,681 - - - - - 102,681 Internal transfers 71,713 6,599 (41,322) 137 - (27,578) (9,549) - - Cost of sale of land ------727,986 727,986

Total expenses 2,459,726 3,893,852 4,842,365 3,077,821 828 1,307 1,510,769 1,098,304 16,884,972

Net surplus 947,298 203,199 2,430,625 314,637 49,033 15,389 113,979 87,356 4,161,516 Agenda Item #8.1. Page 47 of 211 17 Agenda Item #8.1.

INDEPENDENT AUDITOR'S REPORT

To the Members of Council, Inhabitants and Ratepayers of the Corporation of the Township of Ramara

Opinion We have audited the financial statements of the Trust Fund of the Corporation of the Township of Ramara (the Trust Fund), which comprise the statement of financial position as at December 31, 2020, the statement of continuity for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Trust Fund as at December 31, 2020, and the continuity of the Trust Fund for the year then ended in accordance with Canadian Public Sector Accounting Standards.

Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Trust Fund in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Trust Fund's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Trust Fund or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Trust Fund's financial reporting process.

Page 48 of 211 Agenda Item #8.1.

Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Trust Fund's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Trust Fund's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Trust Fund to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants Licensed Public Accountants Peterborough, Ontario May 31, 2021

Page 49 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

TRUST FUND STATEMENT OF FINANCIAL POSITION At December 31, 2020

2020 2019 Cemetery Cemetery Care and Care and Maintenance Maintenance $ $

FINANCIAL ASSETS Investment (note 2) 16,338 15,980

FUND BALANCE 16,338 15,980

TRUST FUND STATEMENT OF CONTINUITY For the Year Ended December 31, 2020

2020 2019 Cemetery Cemetery Care and Care and Maintenance Maintenance $ $

BALANCE - beginning of year 15,980 15,590

RECEIPTS Capital dividends 358 390

BALANCE - end of year 16,338 15,980

The accompanying notes are an integral part of these financial statements

20

Page 50 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

TRUST FUND NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

1. SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared in accordance with the standards in the Chartered Professional Accountants Canada Public Sector Accounting (PSA) Handbook.

(a) Basis of Accounting Revenue and expenses are reported on the accrual basis of accounting which recognizes revenues as they become available and measurable; expenses are recognized as they are incurred and measurable as a result of receipt of goods or services and the creation of a legal obligation to pay.

(b) Use of Estimates The preparation of financial statements in conformity with Canadian generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the period and are based on the Township's best information and judgment. Actual results could differ from these estimates.

2. INVESTMENT The trust's investment consists of a mutual fund with Scotia Partners Income Portfolio, recorded at cost, with a market value of $18,536.

3. CARE AND MAINTENANCE FUNDS The figures reported for the cemetery care and maintenance represent the trust fund activities for the Sebright Cemetery. The Care and Maintenance Funds administered by the Township are funded by the sale of cemetery plots and markers. These funds are invested and earnings derived there from are used to perform care and maintenance for the Township's cemeteries. The operations and investments of the Fund are undertaken by the Township in accordance with the regulations of the Funeral, Burial and Cremation Services Act, 2002.

21

Page 51 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD

FINANCIAL STATEMENTS

DECEMBER 31, 2020

Page 52 of 211 Agenda Item #8.1.

INDEPENDENT PRACTITIONER'S REVIEW ENGAGEMENT REPORT

To the Members of the Ramara Township Public Library Board, the Members of Council, Inhabitants and Ratepayers of the Corporation of the Township of Ramara

We have reviewed the accompanying financial statements of the Ramara Township Public Library Board of the Corporation of the Township of Ramara (the Board), that comprise the statement of financial position as at December 31, 2020 and the statements of operations and accumulated surplus, change in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Practitioner's Responsibility Our responsibility is to express a conclusion on the accompanying financial statements based on our review. We conducted our review in accordance with Canadian generally accepted standards for review engagements, which require us to comply with relevant ethical requirements.

A review of financial statements in accordance with Canadian generally accepted standards for review engagements is a limited assurance engagement. The practitioner performs procedures, primarily consisting of making inquiries of management and others within the entity, as appropriate, and applying analytical procedures, and evaluates the evidence obtained.

The procedures performed in a review are substantially less in extent than, and vary in nature from, those performed in an audit conducted in accordance with Canadian generally accepted auditing standards. Accordingly, we do not express an audit opinion on these financial statements.

Basis for Qualified Conclusion In common with many Public Library Boards, the Board derives revenue from donations, fees and other, the completeness of which is not susceptible to us obtaining evidence we considered necessary for the purposes of the review. Accordingly, the evidence obtained of these revenues was limited to the amounts recorded in the records of the Board. Therefore, we were unable to determine whether any adjustments might have been found necessary with respect to donations, fees and other revenue, annual surplus/(deficit), assets and accumulated surplus.

Page 53 of 211 Agenda Item #8.1.

Qualified Conclusion Based on our review, except for the possible effects of the matter described in the Basis for Qualified Conclusion paragraph, nothing has come to our attention that causes us to believe that these financial statements are not, in all material respects, the financial position of the Board as at December 31, 2020 and the results of its operations and its cash flows for the year then ended in accordance with Canadian Public Sector Accounting Standards. Chartered Professional Accountants Licensed Public Accountants Peterborough, Ontario May 31, 2021

Page 54 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD STATEMENT OF FINANCIAL POSITION At December 31, 2020

2020 2019 $ $

FINANCIAL ASSETS Cash 165,769 137,801 Accounts receivable 3,335 1,088 Due from the Township of Ramara (note 4) 766 34,582

NET FINANCIAL ASSETS 169,870 173,471

NON-FINANCIAL ASSETS Tangible capital assets (note 2) 69,278 73,485 Prepaid expenses 1,312 1,639

TOTAL NON-FINANCIAL ASSETS 70,590 75,124

ACCUMULATED SURPLUS (note 3) 240,460 248,595

The accompanying notes are an integral part of these financial statements

25

Page 55 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS For the Year Ended December 31, 2020

Budget Actual Actual 2020 2020 2019 $ $ $ (see Note 5)

REVENUES Township contribution (note 4) 388,041 388,041 440,030 Provincial grants 24,370 24,370 24,370 Investment income 1,500 1,087 2,513 Other grants 1,500 2,544 1,564 Donations, fees and other 7,600 2,827 11,619

TOTAL REVENUES 423,011 418,869 480,096

EXPENSES Wages and benefits 314,611 295,240 307,498 Rent 78,000 78,000 78,000 Administration 13,300 6,541 16,009 Supplies 5,200 7,210 7,425 Memberships 7,600 6,708 11,328 Insurance 8,300 8,356 8,295 Telephone 3,000 3,637 2,310 Amortization 22,921 21,312 22,921

TOTAL EXPENSES 452,932 427,004 453,786

ANNUAL SURPLUS/(DEFICIT) (29,921) (8,135) 26,310

ACCUMULATED SURPLUS - beginning of year 248,595 222,285

ACCUMULATED SURPLUS - end of year 240,460 248,595

The accompanying notes are an integral part of these financial statements

26

Page 56 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD STATEMENT OF CHANGE IN NET FINANCIAL ASSETS For the Year Ended December 31, 2020

Budget Actual Actual 2020 2020 2019 $ $ $ (Unaudited)

ANNUAL SURPLUS/(DEFICIT) (29,921) (8,135) 26,310

Amortization of tangible capital assets 22,921 21,312 22,921 Acquisition of tangible capital assets (25,500) (17,105) (23,977) Change in prepaid expenses - 327 669

INCREASE/(DECREASE) IN NET FINANCIAL ASSETS (32,500) (3,601) 25,923

NET FINANCIAL ASSETS - beginning of year 173,471 173,471 147,548

NET FINANCIAL ASSETS - end of year 140,971 169,870 173,471

The accompanying notes are an integral part of these financial statements

27

Page 57 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD STATEMENT OF CASH FLOWS For the Year Ended December 31, 2020

2020 2019 $ $

CASH PROVIDED BY (USED IN)

OPERATING ACTIVITIES Annual surplus/(deficit) (8,135) 26,310 Items not involving cash Amortization of tangible capital assets 21,312 22,921 Change in non-cash assets and liabilities Accounts receivable (2,247) (1,088) Due from the Township of Ramara 33,816 16,874 Prepaid expenses 327 669

Net change in cash from operating activities 45,073 65,686

CAPITAL ACTIVITIES Acquisition of tangible capital assets (17,105) (23,977)

NET CHANGE IN CASH 27,968 41,709

CASH - beginning of year 137,801 96,092

CASH - end of year 165,769 137,801

The accompanying notes are an integral part of these financial statements

28

Page 58 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

1. SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared in accordance with the standards in the Chartered Professional Accountants Canada Public Sector Accounting (PSA) Handbook. Significant aspects of the accounting policies adopted by the Board are as follows:

(a) Recognition of Revenue and Expenses Revenue and expenses are reported on the accrual basis of accounting. The accrual basis of accounting recognizes revenue in the period in which the transactions of events occurred that give rise to the revenue; expenses are recognized in the period the goods or services are acquired and a legal liability is incurred or transfers are due. Government funding and other grants are recognized in the financial statements as revenues in the period in which events giving rise to the transfers occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made. Donations, fees and other are recognized when the amounts are received.

(b) Use of Estimates Certain items recognized in the financial statements are subject to measurement uncertainty. The recognized amounts of such items are based on the Board's best information and judgment. By their nature, these estimates are subject to measurement uncertainty and the effect on the financial statements of changes in such estimates in future periods could be significant. The Board's significant estimates include: • The amounts recorded for amortization of tangible capital assets are based on estimates of useful life and residual values.

(c) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. Initial costs for tangible capital assets that were acquired or developed prior to 2009 were obtained using historical cost information or using current fair market values discounted by a relevant inflation factor to the point of acquisition. The cost, less residual value, if any, of tangible capital assets is amortized on a straight-line basis, over the expected useful life of the asset, as follows: Building improvements 20-60 years Furniture and equipment 5-10 years Library collection 7 years Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and are also recorded as revenue.

(d) Non-Financial Assets Tangible capital assets and other non-financial assets are accounted for as assets by the Board because they can be used to provide services in future periods. These assets do not normally provide resources to discharge the liabilities of the Board unless they are sold.

29

Page 59 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

1. SIGNIFICANT ACCOUNTING POLICIES, continued

(e) Reserves and Reserve Funds Certain amounts, as approved by the Board, are set aside in reserves and reserve funds for future operating and capital purposes. Transfers to and/or from reserves and reserve funds are an adjustment to the respective fund when approved.

(f) Inter-Entity Transactions The Ramara Township Public Library Board is a Board of the Township of Ramara and is consolidated with the Township's financial statements. Allocated costs and recovery of costs are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties. Unallocated costs are measured at the carrying amount, which is the amount recorded in the records of the Township.

2. TANGIBLE CAPITAL ASSETS The net book value of the Board's tangible capital assets are:

Building Furniture and Library 2020 2019 Improvements Equipment Collection Totals Totals $ $ $ $ $

COST Balance, beginning of year 67,088 109,838 108,811 285,737 272,531 Add: additions during the year - - 17,105 17,105 23,977 Less: disposals during the year - - 13,217 13,217 10,771

Balance, end of year 67,088 109,838 112,699 289,625 285,737

ACCUMULATED AMORTIZATION Balance, beginning of year 67,088 94,840 50,324 212,252 200,102 Add: additions during the year - 5,721 15,591 21,312 22,921 Less: disposals during the year - - 13,217 13,217 10,771

Balance, end of year 67,088 100,561 52,698 220,347 212,252

NET BOOK VALUE OF TANGIBLE CAPITAL ASSETS - 9,277 60,001 69,278 73,485

30

Page 60 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

3. ACCUMULATED SURPLUS Accumulated surplus consists of the following:

2020 2019 $ $

Invested In Capital Assets Tangible capital assets - net book value 69,278 73,485

Reserve Future capital expenditures 127,033 131,398

Reserve Fund Expansion 44,149 43,712

240,460 248,595

4. INTER-ENTITY TRANSACTIONS During the year, the Board entered into transactions with the Township of Ramara. As part of the budgeting process, the Township approves a contribution to the Board which is identified on the Statement of Operations and Accumulated Surplus. Details of the inter-entity expense transactions are as follows:

2020 2019 $ $

Allocated costs: Rent 78,000 78,000 Insurance 8,356 8,295

86,356 86,295

In addition, the following services are provided to the Board by the Township at no cost: • Accounting and administrative services • Professional services All balances with the Township of Ramara have been identified on the Statement of Financial Position. Due from (to) balances are unsecured, without interest and have no terms of repayment.

5. BUDGET FIGURES The operating budget, approved by the Board, for 2020 is reflected on the Statement of Operations and Accumulated Surplus and the Statement of Change in Net Financial Assets. The budgets established for capital investment in tangible capital assets are on a project-oriented basis, the costs of which may be carried out over one or more years and, therefore, may not be comparable with current year’s actual expenditure amounts. Budget figures have been reclassified for the purposes of these financial statements to comply with PSA reporting requirements. Budget figures are not subject to review.

31

Page 61 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

RAMARA TOWNSHIP PUBLIC LIBRARY BOARD NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

6. UNCERTAINTY CAUSED BY COVID-19 In March 2020, the World Health Organization categorized COVID-19 as a pandemic. The potential economic effects within the Board's environment and in the global markets, possible disruption in supply chains, and measures being introduced at various levels of government to curtail the spread of the virus (such as travel restrictions, closures of non-essential municipal and private operations, imposition of quarantines and social distancing) could have a material impact on the Board's operations. The extent of the impact of this outbreak and related containment measures on the Board's operations cannot be reliably estimated at this time.

32

Page 62 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS

FINANCIAL STATEMENTS

DECEMBER 31, 2020

Page 63 of 211 Agenda Item #8.1.

INDEPENDENT AUDITOR'S REPORT

To the Members of the Lagoon City Parks & Waterways, the Members of Council, Inhabitants and Ratepayers of the Corporation of the Township of Ramara

Opinion We have audited the financial statements of the Lagoon City Parks & Waterways of the Corporation of the Township of Ramara (the Board), which comprise the statement of financial position as at December 31, 2020, the statements of operations and accumulated surplus, change in net financial assets and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Board as at December 31, 2020, and the results of its operations and cash flows for the year then ended in accordance with Canadian Public Sector Accounting Standards.

Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Board in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Board's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Board or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Board's financial reporting process.

Page 64 of 211 Agenda Item #8.1.

Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Board's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Board's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Board to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants Licensed Public Accountants Peterborough, Ontario May 31, 2021

Page 65 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS STATEMENT OF FINANCIAL POSITION At December 31, 2020

2020 2019 $ $

FINANCIAL ASSETS Cash 100 100 Due from the Township of Ramara (note 5) 742,482 435,246

NET FINANCIAL ASSETS 742,582 435,346

NON-FINANCIAL ASSETS Tangible capital assets (note 2) 920,753 899,215

ACCUMULATED SURPLUS (note 3) 1,663,335 1,334,561

The accompanying notes are an integral part of these financial statements

36

Page 66 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS For the Year Ended December 31, 2020

Budget Actual Actual 2020 2020 2019 $ $ $ (Unaudited)

REVENUES Levy billed by the Township of Ramara (note 5) 728,493 728,493 591,437 Interest income - 4,052 3,624 Other 500 585 459

TOTAL REVENUES 728,993 733,130 595,520

EXPENSES Wages and benefits 124,393 72,004 98,595 General and office 187,600 165,239 194,170 Repairs and maintenance 164,000 81,208 83,073 Insurance 12,000 16,585 10,897 Professional fees 32,000 7,493 12,912 Vehicle operating and maintenance 1,000 2,201 2,121 Amortization 59,876 59,626 59,876

TOTAL EXPENSES 580,869 404,356 461,644

ANNUAL SURPLUS 148,124 328,774 133,876

ACCUMULATED SURPLUS - beginning of year 1,334,561 1,200,685

ACCUMULATED SURPLUS - end of year 1,663,335 1,334,561

The accompanying notes are an integral part of these financial statements

37

Page 67 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS STATEMENT OF CHANGE IN NET FINANCIAL ASSETS For the Year Ended December 31, 2020

Budget Actual Actual 2020 2020 2019 $ $ $ (Unaudited)

ANNUAL SURPLUS 148,124 328,774 133,876

Amortization of tangible capital assets 59,876 59,626 59,876 Acquisition of tangible capital assets (208,000) (81,164) -

INCREASE IN NET FINANCIAL ASSETS - 307,236 193,752

NET FINANCIAL ASSETS - beginning of year 435,346 435,346 241,594

NET FINANCIAL ASSETS - end of year 435,346 742,582 435,346

The accompanying notes are an integral part of these financial statements

38

Page 68 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS STATEMENT OF CASH FLOWS For the Year Ended December 31, 2020

2020 2019 $ $

CASH PROVIDED BY (USED IN)

OPERATING ACTIVITIES Annual surplus 328,774 133,876 Items not involving cash Amortization of tangible capital assets 59,626 59,876 Change in non-cash assets and liabilities Due from the Township of Ramara (307,236) (193,752)

Net change in cash from operating activities 81,164 -

CAPITAL ACTIVITIES Acquisition of tangible capital assets (81,164) -

NET CHANGE IN CASH - -

CASH - beginning of year 100 100

CASH - end of year 100 100

The accompanying notes are an integral part of these financial statements

39

Page 69 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

1. SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared in accordance with the standards in the Chartered Professional Accountants Canada Public Sector Accounting (PSA) Handbook. Significant aspects of the accounting policies adopted by the Board are as follows:

(a) Recognition of Revenue and Expenses Revenue and expenses are reported on the accrual basis of accounting. The accrual basis of accounting recognizes revenue in the period in which the transactions of events occurred that give rise to the revenue; expenses are recognized in the period the goods or services are acquired and a legal liability is incurred or transfers are due. The Board recognizes Lagoon City Parks & Waterways Area tax levy revenue annually based on amounts levied by the Township of Ramara. Interest and other revenue are recorded when the amounts are earned.

(b) Use of Estimates Certain items recognized in the financial statements are subject to measurement uncertainty. The recognized amounts of such items are based on the Board's best information and judgment. By their nature, these estimates are subject to measurement uncertainty and the effect on the financial statements of changes in such estimates in future periods could be significant. The Board's significant estimates include: • The amounts recorded for amortization of tangible capital assets are based on estimates of useful life and residual values.

(c) Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. Initial costs for tangible capital assets that were acquired or developed prior to 2009 were obtained using historical cost information or using current fair market values discounted by a relevant inflation factor to the point of acquisition. The cost, less residual value, if any, of tangible capital assets is amortized on a straight-line basis, over the expected useful life of the asset, as follows: Buildings and structures 25 years Vehicles 10-15 years Machinery and equipment 10-20 years Linear assets 20 years Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and are also recorded as revenue. Tangible capital assets categorized as assets under construction are not amortized until they are put into service.

(d) Non-Financial Assets Tangible capital assets and other non-financial assets are accounted for as assets by the Board because they can be used to provide services in future periods. These assets do not normally provide resources to discharge the liabilities of the Board unless they are sold.

40

Page 70 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

1. SIGNIFICANT ACCOUNTING POLICIES, continued

(e) Reserve Funds Certain amounts, as approved by the Board, are set aside in reserve funds for future operating and capital purposes. Transfers to and/or from reserve funds are an adjustment to the respective fund when approved.

(f) Inter-Entity Transactions The Lagoon City Parks & Waterways is a Board of the Township of Ramara and is consolidated with the Township's financial statements. Allocated costs and recovery of costs are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties. Unallocated costs are measured at the carrying amount, which is the amount recorded in the records of the Township.

2. TANGIBLE CAPITAL ASSETS The continuity of the Board's tangible capital assets is as follows:

Buildings Machinery Assets and and Linear Under 2020 2019 structures Vehicles equipment assets Construction Totals Totals $ $ $ $ $ $ $

COST Balance, beginning of year 51,106 55,549 679,283 550,745 - 1,336,683 1,336,683 Add: additions during the year - - - - 81,164 81,164 -

Balance, end of year 51,106 55,549 679,283 550,745 81,164 1,417,847 1,336,683

ACCUMULATED AMORTIZATION Balance, beginning of year 45,995 33,229 246,905 111,339 - 437,468 377,592 Add: additions during the year 2,045 4,373 29,335 23,873 - 59,626 59,876

Balance, end of year 48,040 37,602 276,240 135,212 - 497,094 437,468

NET BOOK VALUE OF TANGIBLE CAPITAL ASSETS 3,066 17,947 403,043 415,533 81,164 920,753 899,215

41

Page 71 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

3. ACCUMULATED SURPLUS Accumulated surplus consists of the following:

2020 2019 $ $

Invested In Capital Assets Tangible capital assets - net book value 920,753 899,215

Reserve Fund Reserve Fund 742,582 435,346

1,663,335 1,334,561

4. BUDGET FIGURES The operating budget, approved by the Board, for 2020 is reflected on the Statement of Operations and Accumulated Surplus and the Statement of Change in Net Financial Assets. The budgets established for capital investment in tangible capital assets are on a project-oriented basis, the costs of which may be carried out over one or more years and, therefore, may not be comparable with current year’s actual expenditure amounts. Budget figures have been reclassified for the purposes of these financial statements to comply with PSA reporting requirements. Budget figures are not subject to audit.

5. INTER-ENTITY TRANSACTIONS During the year, the Board entered into transactions with the Township of Ramara. As part of the budgeting process, the Township approves a contribution to the Board which is identified on the Statement of Operations and Accumulated Surplus. Details of the inter-entity expense transactions are as follows:

2020 2019 $ $

Allocated costs: Wages and benefits 72,003 98,597 Insurance 16,585 10,897 Equipment rental 3,474 3,053

92,062 112,547

In addition, the Township provides accounting and administrative services to the Board at no cost. All balances with the Township of Ramara have been identified on the Statement of Financial Position. Due from (to) balances are unsecured, without interest and have no terms of repayment.

42

Page 72 of 211 Agenda Item #8.1.

CORPORATION OF THE TOWNSHIP OF RAMARA

LAGOON CITY PARKS & WATERWAYS NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2020

6. COMMITMENT During 2019, the Board entered into a three year agreement for a maintenance contractor. 2020 costs were $38,110. 2021 estimated costs include a 3% inflationary increase.

7. UNCERTAINTY CAUSED BY COVID-19 In March 2020, the World Health Organization categorized COVID-19 as a pandemic. The potential economic effects within the Board's environment and in the global markets, possible disruption in supply chains, and measures being introduced at various levels of government to curtail the spread of the virus (such as travel restrictions, closures of non-essential municipal and private operations, imposition of quarantines and social distancing) could have a material impact on the Board's operations. The extent of the impact of this outbreak and related containment measures on the Board's operations cannot be reliably estimated at this time.

8. CONTINGENT LIABILITIES The Board, in the course of its operations, is sometimes named in lawsuits the outcomes of which are indeterminable at this time. No amounts in connection with these items have been reflected in these financial statements.

43

Page 73 of 211 Township of Ramara

Comparative Analysis December 31, 2020

Council Presentation May 31, 2021

1 Agenda Item #8.1. Page 74 of 211 Independent Auditor’s Report

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the financial position of the Township of Ramara as at December 31, 2020, and the results of its operations and cash flows for the year then ended in accordance with Canadian Public Sector Accounting Standards. Agenda Item #8.1. Page 75 of 211 Audit Procedures

Review of minutes of council

Substantative Testing - Sampling - Analytical review - Management estimates

Systems documentation and related control testing - Revenues - Disbursements - Payroll - Journal entries Agenda Item #8.1. Page 76 of 211 Audit Overview – Matters of Communication

Audit is complete pending: - Council approval of financial statements - Receipt of signed representation letter - Receipt of legal letters

No significant difficulties encountered during the course of our audit procedures: - No changes to initial audit plan - No disagreements or difficulties with management - Excellent cooperation from management and staff

Uncorrected audit difference noted: - Accounts Receivable potentially overstated $ 59,497 - Haul Route agreement payable from 2014 108,933 - Employee future benefits potentially understated (amount not known) Agenda Item #8.1. Page 77 of 211 Financial Assets at December 31st

2020 2019 2018 2017 2016 Cash $ 12,332,791 $ 11,881,126 $ 6,903,395 $ 2,773,718 $ 243,192 Accounts receivable $ 2,114,043 $ 1,909,427 $ 1,548,662 $ 1,558,524 $ 1,386,256 Taxes receivable $ 3,033,256 $ 2,747,400 $ 2,305,287 $ 2,643,894 $ 2,299,656 Land held for sale $ 580,842 $ 601,070 $ 1,282,577 $ 1,234,878 $ 1,355,432 Long-term receivables $ 1,722,641 $ 1,957,749 $ 1,802,738 $ 1,983,570 $ 2,057,084 Investments $ 5,000,000 $ - $ - $ - $ - $ 24,783,573 $ 19,096,772 $ 13,842,659 $ 10,194,584 $ 7,341,620 Agenda Item #8.1. Page 78 of 211 Financial Assets at December 31st Agenda Item #8.1. Page 79 of 211 Financial Liabilities as at December 31st

2020 2019 2018 2017 2016 Accounts payable and accrued liabilities $ 6,020,502 $ 4,755,488 $ 4,754,654 $ 3,248,545 $ 3,013,729 Deferred revenue - obligatory reserve funds $ 3,383,394 $ 2,698,652 $ 2,036,619 $ 1,627,630 $ 665,974

Deferred revenue - other $ 275,030 $ 254,569 $ 191,739 $ 79,000 $ - Long term debt $ 9,492,879 $ 9,804,711 $ 10,103,308 $ 10,389,278 $ 10,663,201 $ 19,171,805 $ 17,513,420 $ 17,086,320 $ 15,344,453 $ 14,342,904 Agenda Item #8.1. Page 80 of 211 Financial Liabilities as at December 31st Agenda Item #8.1. Page 81 of 211 Non-Financial Assets as at December 31st

2020 2019 Net Financial Assets $ 5,611,768 $ 1,583,352

Non-Financial Assets Tangible capital assets 55,396,850 55,740,828 Prepaid expenses 530,598 506,367 $ 61,539,216 $ 57,830,547 Agenda Item #8.1. Page 82 of 211 Consolidated Statement of Operations

2020 2020 2019 Budget Actual Actual Total Revenues $ 20,991,633 $ 20,103,849 $ 21,046,488 Total Expenses 17,473,479 16,395,180 16,884,972 PSAB Annual surplus 3,518,154 3,708,669 4,161,516

Accumulated Surplus - Beginning 57,830,547 53,669,031 Accumulated Surplus - Ending $ 61,539,216 $ 57,830,547

Operating Surplus Reconciliation $ 3,518,154 $ 3,708,669 $ 4,161,516 Amortization of tangible capital assets 2,562,241 2,568,386 2,562,241 Purchase of tangible capital assets (5,363,228) (2,321,168) (1,692,918) Loss on disposal of tangible capital assets - 22,672 102,681 Proceeds on sale of tangible capital assets - 74,088 - Transfer to reserves and reserve funds (1,741,911) (6,322,417) (6,437,667) Transfer from reserves and reserve funds 1,336,616 2,154,872 1,620,523 Principal repayments of long term debt (311,872) (311,833) (298,597) Increase (decrease) in sewage works deficit - 426,731 (17,779) - - - Agenda Item #8.1. Page 83 of 211 Accumulated Surplus and Tangible Capital Assets Agenda Item #8.1. Page 84 of 211 Total Revenues, Expenses, and Annual Surplus Agenda Item #8.1. Page 85 of 211 Financial Activities – Revenues

2020 2020 2019 Budget Actual Actual Property taxation $ 13,675,524 $ 13,775,928 $ 12,541,072 User charges 4,113,720 4,060,975 4,213,264 Federal and Provincial grants 1,918,070 1,774,641 2,052,546 Other municipalities 115,000 70,210 51,565 Investment income and P&I on taxes 553,730 232,424 603,691 Sale of land and other sales 91,000 80,992 896,805 Capital contributions 15,000 5,842 310,351 Federal gas tax and development charges 292,089 - 275,015 Donations and other 217,500 102,837 102,179 Total Revenues $ 20,991,633 $ 20,103,849 $ 21,046,488 Agenda Item #8.1. Page 86 of 211 Financial Activities – Revenues

Federal and Provincial User charges grants 20.2% 8.8% Other municipalities 0.3%

Investment income and P&I on taxes 1.2%

Sale of land and other sales 0.4% Capital contributions 0.0% Property taxation 68.5% Donations and other 0.5% Agenda Item #8.1. Page 87 of 211 Financial Activities – Expenses

2020 2020 2019 Budget Actual Actual General government $ 2,603,265 $ 2,610,970 $ 2,459,726 Protection services 4,330,857 4,158,677 3,893,852 Transportation services 5,052,574 4,530,195 4,842,365 Environmental services 3,098,794 3,287,094 3,078,649 Health services 14,756 (2,839) 1,307 Recreation and cultural services 1,758,843 1,253,262 1,510,769 Planning and development 614,390 557,821 1,098,304 Total Expenses $ 17,473,479 $ 16,395,180 $ 16,884,972 Agenda Item #8.1. Page 88 of 211 Financial Activities – Expenses

Environmental services 20.0% Recreation and cultural services 7.6%

Transportation Planning and development services 27.6% 3.4%

General government 15.9%

Protection services 25.4% Agenda Item #8.1. Page 89 of 211 Expenses – Segmented Information

2020 2020 2019 Budget Actual Actual Salaries and benefits $ 6,465,243 $ 6,010,703 $ 5,701,162 Interest charges 396,703 396,049 407,964 Materials 2,919,361 2,053,059 2,673,009 Contracted services 5,083,646 5,153,365 4,644,573 Rents and financial 2,285 1,529 37,356 External transfers 79,000 124,000 28,000 Amortization 2,562,241 2,568,386 2,562,241 Loss on disposal of TCA (35,000) 22,672 102,681 Cost of sale of land - 65,417 727,986 Total Expenses $ 17,473,479 $ 16,395,180 $ 16,884,972 Agenda Item #8.1. Page 90 of 211 Expenses – Segmented Information

Loss on disposal of TCA0.1% Cost of sale of land 0.4%

External transfers 0.8%

Rents and financial Amortization 0.0% 15.7%

Salaries and benefits 36.7%

Contracted services 31.4%

Materials 12.5% Interest charges 2.4% Agenda Item #8.1. Page 91 of 211 Accumulated Surplus

2020 2019 Surplus (Deficit) Invested in capital assets $ 46,483,741 $ 46,538,708 Sewage works (737,908) (311,178) Equity in land held for sale 535,162 512,340 Surplus $ 46,280,995 $ 46,739,870

Reserves and Reserve Funds Working capital 4,756,654 3,268,149 Capital expenditures - Township 6,595,015 4,494,722 Other 2,397,053 2,098,843 Municipal projects 594,842 619,935 Reserve Funds 914,657 609,028 Reserves and Reserve Funds $ 15,258,221 $ 11,090,677

Accumulated Surplus $ 61,539,216 $ 57,830,547 Agenda Item #8.1. Page 92 of 211 Reserves and Reserve Funds Agenda Item #8.1. Page 93 of 211 Tangible Capital Assets – Additions

Land and Land Improvements $81,164 Water and Sewer $413,441 Furniture and Office Equipment $17,104

Roads and bridges Machinery and $701,662 Equipment $355,255

Vehicles $752,542 Agenda Item #8.1. Page 94 of 211 Tangible Capital Asset Additions vs Amortization Agenda Item #8.1. Page 95 of 211 Tangible Capital Assets – Average Useful Life

15% 40% 36% 50% 53% 58% 61% Amortized

85% Remaining 60% 64% 50% 47% 42% 39% Agenda Item #8.1. Page 96 of 211 Net Financial Assets – 5 Year Trend

$5,611,768

$1,583,352

2016 2017 2018 2019 2020

-$3,243,661 -$5,149,869 -$7,001,284 Agenda Item #8.1. Page 97 of 211 Comparative Analysis Agenda Item #8.1. Page 98 of 211 Comparative Analysis – Selecting Comparators

Criteria - Lower tier municipalities - Similar number of households and population as reported on the FIR - Similar taxation base - primarily residential

Municipality Households Population Ramara, Township of 6,337 9,488 Essa, Township of 7,478 21,083 Trent Lakes, Municipality of 5,643 5,397 Trent Hills, Municipality of 6,883 12,900 Springwater, Township of 8,145 19,059 Severn, Township of 7,431 11,727 Hunstville, Town of 10,958 15,012

All data on the following slides, unless otherwise noted, was taken from the 2019 FIRs on the Ministry's website. Agenda Item #8.1. Page 99 of 211 Regular Taxation - Municipal Comparative ($)

$16,000,000

$14,000,000

$12,000,000

$10,000,000 Residential

$8,000,000 Non Residential

$6,000,000

$4,000,000

$2,000,000

$- Agenda Item #8.1. Page 100 of 211 Municipal Debt to Net Book Value of TCA

17.6% 17.1%

12.3%

8.2% 7.5%

3.0% 2.6%

0.0% Agenda Item #8.1. Page 101 of 211 Taxes Receivable to Total Taxes Levied

13.1% 12.2% 11.8%

10.6%

8.3% 8.3% 10% 7.1% 15% 6.2% Agenda Item #8.1. Page 102 of 211 Taxation and User Charges per Household

$4,744 $4,554 $4,465 $4,331 $4,332 $4,129

$3,580 $3,599 Agenda Item #8.1. Page 103 of 211 Total PSAB Expenses per Household

$3,363

$2,947 $2,584 $2,648 $2,415 $2,433 $2,247 $1,901 Agenda Item #8.1. Page 104 of 211 Municipal Debt per Household

$1,785

$1,547 $1,498

$920

$599

$493 $482

$0 Agenda Item #8.1. Page 105 of 211 Reserves and Reserve Funds to Municipal Expenses

136.7%

123.9%

93.2% 87.6%

74.0% 66.1% 64.2%

48.0% Agenda Item #8.1. Page 106 of 211 Salaries & Benefits per Household

$1,128

$1,041 $1,000 $949 $900

$759 $737

$637 Agenda Item #8.1. Page 107 of 211 Salaries & Benefits to Total Expenses

42.8%

39.9%

36.7%

34.0% 33.5% 33.9% 32.8%

26.4% Agenda Item #8.1. Page 108 of 211 Agenda Item #8.1.

Page 109 of 211 Agenda Item #9.1.

From: Jennifer Connor To: Madison Dunn Subject: FW: AMO WatchFile - May 13, 2021 Date: May 13, 2021 11:48:44 AM

From: AMO Communications Sent: May 13, 2021 11:01 AM To: Jennifer Connor Subject: AMO WatchFile - May 13, 2021

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May 13, 2021 In This Issue - AMO submission to Health Canada on medical cannabis. - PJ Marshall Awards - Call for submissions for 2021. - AMO 2021 Conference: Women’s Leadership Forum. - Women’s Networking Session hosted by the Honourable Jill Dunlop. - Human Rights and Equity: The Role and Obligations of Municipal Leaders. - Don’t forget to request your delegation meetings! - June date added: Leading Through Crisis: Strengthening Personal Resilience. - Space available for AMO’s Land Use Planning workshops: May 27 & June 3. - What’s new and what’s changed at MindBeacon. - The Blue Box Regulation Update blog. - LAS webinar: Waterworks supplies. - Time to report your annual energy use. - OMWA Water 101 for Councillors & Senior Staff webinar. - IESO launches engagement on Gas Phase-out Impact Assessment. - Intelligent Public Sector Showcase: May 26 - 28. - Careers: Ministry of Finance and Windsor.

AMO Matters AMO has submitted feedback on Health Canada’s draft guidance on personal production of medical cannabis. The submission is informed by AMO’s Personal and Designated Medical Cannabis Staff Working Group.

Every year at the AMO Conference the PJ Marshall Awards recognize municipal excellence and innovation in capital projects, operating efficiencies and new

Page 110 of 211 Agenda Item #9.1.

approaches to service delivery. If you have something you are proud to share, the deadline for 2021 submissions is May 28, 2021.

Eye on Events Moderated by Nam Kiwanuka, host of TVO's The Agenda in the Summer, join this year’s esteemed panelists for the second annual Women's Leadership Forum: the Honourable Elizabeth Dowdeswell, OC OOnt, Lieutenant Governor of Ontario; the Honourable Jean Augustine PC CM OOnt CBE; and OC, Member of Parliament for Saanich-Gulf Islands. Register today!

This year’s AMO 2021 Conference Women’s Networking Session will be hosted by the Honourable Jill Dunlop, Associate Minister of Children and Women’s Issues. Join this 1 hour session on Tuesday August 17.

2020 was an historical moment for laying bear the necessity to honestly and transparently face the issues of human rights, diversity, equity and inclusion. AMO has developed training to help members better understand these important and complex issues along with their roles and obligations. Space is limited. Register here.

Delegation meetings are a key feature of the AMO Conference. To request delegation meetings as part of your AMO 2021 Conference experience, visit the Conference website and click on the “Delegations” tab before June 4. Don’t forget, you must be a registered delegate to participate in delegation meetings.

AMO and the Loomex Group are offering training that provides tools for elected officials to build resilience and strength in providing leadership through and beyond COVID-19. Leading Through Crisis: Strengthening Personal Resilience training is now also being offered on June 17, 2021. This important training has limited capacity, register today.

Join this 3 hour workshop to learn the fundamentals of planning and your important role as an elected official in decision making. Register here.

MindBeacon, AMO’s digital mental health program partner, has made a number of enhancements to its Workplace Mental Health Program. Join us for a webinar on May 26 at noon where MindBeacon will share its new program to support a greater number of Canadians looking for mental health therapy.

LAS The Blue Box Regulation offers an opportunity to fix the broken blue box system that cannot keep up with the record amounts of recycling litter, but the program has not yet been finalized. Read our latest blog to see how this may affect your municipality.

Join our webinar on May 19 at 10am to learn how our *NEW* Waterworks Supply category can help your water and wastewater treatment plants run smoothly. From pumps to meters and everything in between, you can now buy the products and equipment you need under the Municipal Group Buying Program.

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The Ministry of Energy, Northern Development and Mines is now accepting O. Reg. 507/18 annual energy reports. Reporting is for the energy used in 2019 and due by July 1, 2021. Ministry information webinars will be on May 26, and June 9 and 23. Email any questions to [email protected].

Municipal Wire* The Ontario Municipal Water Association is providing Water 101 for Councillors & Senior Staff: a free one-hour webinar on May 28,11 am, to help leaders understand their legal and ethical responsibilities as owners of public drinking water systems.

Phasing out gas generation is being discussed among municipalities. Register for the IESO’s May 27 webinar as they seek input on the scope of an assessment around possible impacts to the electricity system.

AMO members have free access to this dynamic event until May 20th. Use code AMO to register or contact [email protected]. Visit: intelligentcities.ca.

Careers Senior Policy Advisor - Ministry of Finance. Location: Cannabis Policy Unit (CPU), Toronto. Additional Information: 1 Permanent, Full Time. Please apply only online at Ontario Public Service Careers quoting Job ID 162968, by Tuesday, May 25, 2021. Please follow the instructions to submit your application.

City Engineer & Corporate Leader, Environmental Protection & Infrastructure Services - City of Windsor. A thriving city, surrounded on three sides by water, the City of Windsor is one of Ontario’s best kept secrets, sitting within a day’s drive of over half of the North American population. Reports to: Chief Administrative Officer. To apply for this position, please submit your application and related materials to Richard Rankin and state the title of the position in the subject line of your email.

About AMO AMO is a non-profit organization representing almost all of Ontario's 444 municipal governments. AMO supports strong and effective municipal government in Ontario and promotes the value of municipal government as a vital and essential component of Ontario's and Canada's political system. Follow @AMOPolicy on Twitter!

AMO Contacts AMO Watch File Tel: 416.971.9856 Conferences/Events Policy and Funding Programs LAS Local Authority Services MEPCO Municipal Employer Pension Centre of Ontario ONE Investment Media Inquiries Tel: 416.729.5425 Municipal Wire, Career/Employment and Council Resolution Distributions

*Disclaimer: The Association of Municipalities of Ontario (AMO) is unable to provide any warranty regarding the accuracy or completeness of third-party submissions. Distribution of these items does not imply an endorsement of the views, information or services mentioned.

Page 112 of 211 Agenda Item #9.1.

Please consider the environment Association of Municipalities of Ontario before printing this. 200 University Ave. Suite 801,Toronto ON Canada M5H 3C6 To unsubscribe, please click here

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From: Jennifer Connor To: Madison Dunn Subject: FW: AMO WatchFile - May 20, 2021 Date: May 20, 2021 11:28:53 AM

From: AMO Communications Sent: May 20, 2021 10:01 AM To: Jennifer Connor Subject: AMO WatchFile - May 20, 2021

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May 20, 2021 In This Issue - AMO Podcast: A conversation with Susan Gardner. - Apply for an AMO Federal Gas Tax Award! - PJ Marshall Awards - Submissions deadline is May 28, 2021. - Province launches consultation on Land Use Compatibility Guidelines. - Applications for Canada Healthy Communities Initiative now open! - Second date added for Human Rights and Equity. - Delegation request deadline fast approaching. - Second training date added for Leading Through Crisis. - Space still available for AMO’s Land Use Planning workshops. - What’s new and what’s changed at MindBeacon. - Easily manage boards, member appointments, and vacancies. - Making smart decisions for your road networks. - Municipal Group Buying Program: A Fresh Start. - Energy reporting deadline is fast approaching. - IESO launches engagement on Gas Phase-out Impact Assessment. - Careers: Hastings & Prince Edward DSB and Orillia.

AMO Matters On the latest episode of AMO ON Topic, Susan Gardner shares highlights of her 30­ year career as Municipal World CEO, including her favourite podcast guests and how the sector has changed over time.

Has your community financed an innovative, exciting, or impactful infrastructure project with the federal Gas Tax Fund? Apply for an AMO Federal Gas Tax Award to

Page 114 of 211 Agenda Item #9.1.

celebrate your municipality's efforts!

The PJ Marshall Awards recognize municipal excellence and innovation in capital projects, operating efficiencies and new approaches to service delivery. If you have a project for submission, the deadline for 2021 submissions is May 28, 2021.

Provincial Matters The Ministry of the Environment, Conservation and Parks has posted a proposed Land Use Compatibility Guideline for consultation (ERO 019-2785) until July 3; municipal webinars are also being organized (June 2: registration; June 9: registration; and June 16: registration).

Federal Matters Applications for the Healthy Communities Initiative are now open to local governments and other organizations for projects, programming, and services that help communities. Apply by June 25, 5 pm PST.

Eye on Events 2020 was an historical moment for laying bare the necessity to honestly and transparently face the issues of human rights, diversity, equity and inclusion. AMO has developed training to help members better understand these important and complex issues along with their roles and obligations. AMO has added a second date for this in demand training. Space is limited.

Delegation meetings are a key feature of the AMO Conference. To request meetings as part of your AMO 2021 Conference experience, visit the Conference website and click on the “Delegations” tab before June 4. Don’t forget, you must be a registered delegate to participate.

AMO and the Loomex Group are offering training that provides tools for elected officials to build resilience and strength in providing leadership through and beyond COVID-19. Leading Through Crisis: Strengthening Personal Resilience training is now also being offered on June 17, 2021. This important training has limited capacity, register today.

Join this 3 hour workshop on May 27 or June 3 to learn the fundamentals of planning and your important role as an elected official in decision making. Register here.

MindBeacon, AMO’s digital mental health program partner, has made a number of enhancements to its Workplace Mental Health Program. Join us for a webinar on May 26 at noon where MindBeacon will share its new program to support a greater number of Canadians looking for mental health therapy.

Interested in streamlining the management of boards, appointments, and vacancies? Join eSCRIBE, AMO’s electronic meeting management and livestreaming partner, for a webinar on May 27 at 3 pm to learn how you can save time and effort managing your boards with the Board Manager solution.

Page 115 of 211 Agenda Item #9.1.

LAS Making the right decisions with your road budget starts with quality data. The LAS Road (and sidewalk) Assessment offers a 3D camera-based assessment and a GIS- based software designed to get the most out of every maintenance dollar. FCM funding is currently available to cover up to 90% of the project cost. Contact Tanner for more information.

Big changes are coming to the Municipal Group Buying Program. Stay tuned in the upcoming weeks for exciting news and a big reveal!

The Ministry of Energy, Northern Development and Mines is now accepting O. Reg. 507/18 annual energy reports. Reporting is for the energy used in 2019 and due by July 1, 2021. Ministry information webinars will be on May 26, and June 9 and 23. Email any questions to [email protected].

Municipal Wire* Phasing out gas generation is being discussed among municipalities. Register for the IESO’s May 27 webinar as they seek input on the scope of an assessment around possible impacts to the electricity system.

Careers Director of Education - Hastings and Prince Edward District School Board. Situated in the heart of the beautiful Bay of Quinte region, the District School Board serves approximately 15,000 students each day at 40 schools. To be considered for this pivotal mandate with high visibility, accountability and impact, please send your covering letter, resume and professional references with contact information, no later than TUESDAY, MAY 25, 2021 AT 10:00 AM, in confidence to: [email protected].

Chief Financial Officer & Treasurer - City of Orillia. Orillia is located one hour north of the GTA and offers affordable living alongside major employers like Lakehead University, Georgian College and the Ontario Provincial Police headquarters. Position reports to General Manager of Corporate Services. Please apply through the City’s on-line portal. Applications will be accepted until May 30, 2021 at 4:30 P.M.

About AMO AMO is a non-profit organization representing almost all of Ontario's 444 municipal governments. AMO supports strong and effective municipal government in Ontario and promotes the value of municipal government as a vital and essential component of Ontario's and Canada's political system. Follow @AMOPolicy on Twitter!

AMO Contacts AMO Watch File Tel: 416.971.9856 Conferences/Events Policy and Funding Programs LAS Local Authority Services MEPCO Municipal Employer Pension Centre of Ontario ONE Investment Media Inquiries Tel: 416.729.5425

Page 116 of 211 Agenda Item #9.1.

Municipal Wire, Career/Employment and Council Resolution Distributions

*Disclaimer: The Association of Municipalities of Ontario (AMO) is unable to provide any warranty regarding the accuracy or completeness of third-party submissions. Distribution of these items does not imply an endorsement of the views, information or services mentioned.

Please consider the environment Association of Municipalities of Ontario before printing this. 200 University Ave. Suite 801,Toronto ON Canada M5H 3C6 To unsubscribe, please click here

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From: Jennifer Connor To: Madison Dunn Subject: Fwd: AMO WatchFile - May 27, 2021 Date: May 27, 2021 10:33:53 AM

Sent from my iPhone

Begin forwarded message:

From: AMO Communications Date: May 27, 2021 at 10:05:31 AM EDT To: Jennifer Connor Subject: AMO WatchFile - May 27, 2021 Reply-To: [email protected]

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May 27, 2021

In This Issue - Apply for an AMO Federal Gas Tax Award! - Province launches consultation on Land Use Compatibility Guidelines. - Housing Supply Challenge Round 2. - Second date added for Human Rights and Equity. - Delegation request deadline fast approaching. - Second training date added for Leading Through Crisis. - Space still available for AMO’s Land Use Planning workshops. - Joint Health and Safety Committee eLearning bundle training. - Seven simple tips to win your excel battle. - Safe sidewalks for healthy communities. - Municipal Group Buying Program: A new face. - Energy reporting deadline is approaching. - Careers: Thunder Bay, Simcoe County and Parry Sound DSSAB.

AMO Matters Has your community financed an innovative, exciting, or impactful infrastructure project with the federal Gas Tax Fund? Apply for an AMO Federal Gas Tax Award to celebrate your municipality's efforts!

Provincial Matters The Ministry of the Environment, Conservation and Parks has posted a proposed

Page 118 of 211 Agenda Item #9.1.

Land Use Compatibility Guideline for consultation (ERO 019-2785) until July 3; municipal webinars are also being organized (June 2: registration; June 9: registration; and June 16: registration).

Federal Matters Local governments, and other eligible organizations may apply to Round 2 of the Housing Supply Challenge for up to $75,000 to prototype their solutions. Applicant support consultations are now open.

Eye on Events 2020 was an historical moment for laying bare the necessity to honestly and transparently face the issues of human rights, diversity, equity and inclusion. AMO has developed training to help members better understand these important and complex issues along with their roles and obligations. AMO has added a second date for this in demand training. Space is limited.

Delegation meetings are a key feature of the AMO Conference. To request meetings as part of your AMO 2021 Conference experience, visit the Conference website and click on the “Delegations” tab before June 4. Don’t forget, you must be a registered delegate to participate.

AMO and the Loomex Group are offering training that provides tools for elected officials to build resilience and strength in providing leadership through and beyond COVID-19. Leading Through Crisis: Strengthening Personal Resilience training is now also being offered on June 17, 2021. This important training has limited capacity, register today.

Join this 3 hour workshop on May 27 or June 3 to learn the fundamentals of planning and your important role as an elected official in decision making. Register here.

4S Consulting Services, AMO’s occupational health and safety service partner, is offering JHSC online training at member preferred pricing. Use the code AMO2021 at checkout.

LAS Do you cringe at the thought of having to use Excel? Aliya, our Energy Billing & Settlement Clerk, has written the latest blog on simple ways to use Excel so you can keep your sanity.

Safe sidewalks are an important part of any active community. A sidewalk assessment through LAS provides a detailed analysis of your sidewalk network, including trip hazards and accessibility compliance. Know the condition of your pedestrian infrastructure to get the most out of your maintenance budgets. Contact Tanner for a free quote.

Mark your calendars! Stay tuned for our big reveal on June 1. Exciting changes are coming to the face of our Municipal Group Buying Program.

The Ministry of Energy, Northern Development and Mines is now accepting O. Reg. 507/18 annual energy reports. Reporting is for the energy used in 2019 and due by July 1, 2021. Ministry information webinars will be on June 9 and 23. For any

Page 119 of 211 Agenda Item #9.1.

questions, email [email protected].

Careers Property Agent - City of Thunder Bay. Division: Realty Services. Competition No.: DEV-36-21. Job Type: Full-Time. Application forms must reference the competition number and be submitted to Human Resources by 11:59 p.m. on the closing date of June 1, 2021.

Community Paramedicine Program Manager - County of Simcoe. Reference Code: 1273. Closing Date: June 4, 2021. Employment Status: Temporary, Full Time. Location: Midhurst. Reports to: Deputy Chief Operations. To view the job description and submit your application online, please see Simcoe County Career Opportunities.

Director, Finance & Asset Management - District of Parry Sound Social Services Administration Board. Located on Hwy 400, approximately 2 hours north of Toronto, Parry Sound is located on the shores of Georgian Bay in the UNESCO designated Georgian Bay Biosphere Reserve. Please submit cover letter & resume referencing Job ID #21N-01, by 4:30 pm on June 9, 2021 to: Attn: Danielle Villeneuve, Manager of Human Resources, 1 Beechwood Drive, 2nd Floor, Parry Sound, ON P2A 1J2. Fax: 705.751.5370; Email: [email protected].

About AMO AMO is a non-profit organization representing almost all of Ontario's 444 municipal governments. AMO supports strong and effective municipal government in Ontario and promotes the value of municipal government as a vital and essential component of Ontario's and Canada's political system. Follow @AMOPolicy on Twitter!

AMO Contacts AMO Watch File Tel: 416.971.9856 Conferences/Events Policy and Funding Programs LAS Local Authority Services MEPCO Municipal Employer Pension Centre of Ontario ONE Investment Media Inquiries Tel: 416.729.5425 Municipal Wire, Career/Employment and Council Resolution Distributions

*Disclaimer: The Association of Municipalities of Ontario (AMO) is unable to provide any warranty regarding the accuracy or completeness of third-party submissions. Distribution of these items does not imply an endorsement of the views, information or services mentioned.

Association of Municipalities of Ontario Please consider the environment 200 University Ave. Suite 801,Toronto ON Canada M5H 3C6 before printing this. To unsubscribe, please click here

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From: Jennifer Connor To: Madison Dunn Subject: Fwd: AMO Policy Update - New Provincial COVID-19 Plan, Federal COVID-19 Support Ask, Social Assistance Recovery and Renewal Vision, and Ombudsman"s Report on Ambulance Complaints Date: May 20, 2021 5:30:53 PM

Sent from my iPhone

Begin forwarded message:

From: AMO Communications Date: May 20, 2021 at 4:42:15 PM EDT To: Jennifer Connor Subject: AMO Policy Update - New Provincial COVID-19 Plan, Federal COVID-19 Support Ask, Social Assistance Recovery and Renewal Vision, and Ombudsman's Report on Ambulance Complaints Reply-To: [email protected]

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AMO Policy Update

May 20, 2021

AMO Policy Update – New Provincial COVID-19 Plan, Federal COVID-19 Support Ask, Social Assistance Recovery and Renewal Vision, and Ombudsman’s Report on Ambulance Complaints

New Provincial COVID-19 Plan

Today the Province announced plans to gradually reopen using a three-step plan, provided there is alignment with projected vaccination rates and public health advice. The following summarizes these changes, but encourage members to refer to its Roadmap to Reopen for more details:

Step One An initial focus on resuming outdoor activities with smaller crowds where the risk of transmission is lower and permitting retail with restrictions. This includes allowing outdoor gatherings of up to 10 people, outdoor dining with up to four people per table and non-essential retail at 15 per cent capacity. Step Two Further expanding outdoor activities and resuming limited indoor services with small numbers of people where face coverings are worn. This

Page 121 of 211 Agenda Item #9.1.

includes outdoor gatherings of up to 25 people, outdoor sports and leagues, personal care services where face coverings can be worn and with capacity limits, as well as indoor religious services, rites, or ceremony gatherings at 15 per cent capacity. Step Three Expanding access to indoor settings, with restrictions, including where there are larger numbers of people and where face coverings can’t always be worn. This includes indoor sports and recreational fitness, indoor dining, museums, art galleries and libraries, and casinos and bingo halls, with capacity limits.

Each stage will last for at least 21 days before the Province contemplates moving to the next stage. The Province expects to enter Step 1 around the week of June 14th based on current projections.

Effective May 22, 2021 at 12:01a.m., the Province will also open amenities including golf courses and driving ranges, soccer and other sports fields, tennis and basketball courts, and skate parks. No outdoor sports or recreational classes are permitted. Outdoor limits for social gatherings and organized public events will be expanded to five people, which will allow these amenities to be used for up to five people, including with members of different households. All other public health and workplace safety measures under the provincewide emergency brake will remain in effect.

Federal COVID-19 Support Ask for Ontario Municipal Governments

AMO President Graydon Smith recently wrote to Prime Minister Trudeau seeking a federal contribution to the 2021 municipal operating funds to match the 2021 $500 million provincial funding. This is required as Ontario municipal governments continue to face pressures due to COVID-19 response, reduced revenues, and economic recovery efforts. The 2020 Federal-Provincial Safe Restart Agreement Fund was a model of all orders of government partnership and supported municipalities to stay financially whole in the first year of the COVID-19 pandemic.

This ask was made with the recognition that the recent federal Budget made a very important infrastructure investment with the additional $2.2 billion in the Canada Community-Building Fund (formerly known as the Federal Gas Tax Fund), which goes to assisting economic recovery.

Social Assistance Recovery and Renewal Vision: Changes to the Municipal Delivery Role

The provincial government, in partnership with municipal governments and District Social Service Administration Boards, is taking steps to implement a new vision for Social Assistance Recovery and Renewal. This will involve a significant functional realignment of the provincial and municipal delivery roles. AMO is supportive of the proposed transformation with the right conditions in place and committed to working to co-design the new social assistance program. More information and detailed analysis are found in this AMO Briefing Note.

Ombudsman’s Report on Ambulance Complaint System

The Ontario Ombudsman, Paul Dube, has released a report today on the Ministry of Health’s investigation process regarding land ambulance complaints.

Page 122 of 211 Agenda Item #9.1.

His investigation concluded that “the Ministry of Health’s administrative process for investigating and overseeing patient complaints and incident reports about ambulance services is unreasonable and wrong under the Ombudsman Act”. His report makes 53 recommendations to address these serious issues.

As land ambulance is a co-funded system comprised of 52 municipal/DSSAB paramedic services with the Ministry of Health, it is expected that the Ministry will be involving AMO and the Ontario Association of Paramedic Chiefs along with other key partners to work together on an approach to consider the Ombudsman’s recommendations shortly.

AMO’s COVID-19 Resources page is being updated continually so you can find critical information in one place. Please send any of your municipally related pandemic questions to [email protected].

*Disclaimer: The Association of Municipalities of Ontario (AMO) is unable to provide any warranty regarding the accuracy or completeness of third-party submissions. Distribution of these items does not imply an endorsement of the views, information or services mentioned.

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Page 123 of 211 Agenda Item #9.2.

Cathy Wainman

Subject: FW: County Council Highlights - meeting held May 25, 2021

From: County Of Simcoe Communications Sent: May 28, 2021 3:14 PM To: Jennifer Connor Subject: County Council Highlights - meeting held May 25, 2021

Council Highlights are intended to provide a summary of Council proceedings only. The information contained within the Highlights is based on approved material from within the associated agenda packages, linked at the bottom. These reports went before Committee of the Whole on May 11, 2021 and were approved by Council on May 25, 2021. For more information on any item covered in the Highlights, each article is hyperlinked to the appropriate Council or Committee report and can be accessed by clicking on the title.

- Service Simcoe

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Page 124 of 211 Agenda Item #9.2.

2020 Ontario Municipal Social Services Association (OMSSA) Local Municipal Champion

Award

The Local Municipal Champion Award recognizes efforts and accomplishments in advancing excellence in human services integration and service system management by teams from Consolidated Municipal Service Managers (CMSMs) and District Social Services Administration Boards (DSSABs) across Ontario.

On March 18, 2021, the County of Simcoe was informed by OMSSA that the County will be recognized as a recipient of the 2020 OMSSA Local Municipal Champion Award for the work on the Collingwood Social and Community Services HUB.

The HUB comprises two separate community housing buildings, which are home to a total of 147 units. The HUB includes single, family and seniors’ units, EarlyON Child and Family Centre programming, and community agency space. The HUB is also home to Ontario Works, Children’s Services, the Simcoe County District School Board adult learning programs, Empower Simcoe, along with drop- in/satellite office space for various community agencies and partners, including Canadian Mental Health Association, and Ontario Disability Support Program.

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Page 125 of 211 Agenda Item #9.2.

On May 11, Council received the report regarding the 2020 OMSSA Local Municipal Champion Award, which was accepted by the County at the 2021 Virtual OMSSA Exchange Conference earlier this month.

Service Simcoe Update

In the fall of 2018, County Council received a report regarding the restructuring of a number of the County’s public facing departments into Service Simcoe. This model was structured after reviewing several North American service delivery models including Service Ontario. The Service Simcoe Department is comprised of the following branches: Public Engagement (Contact Centre); Communications and Events; Marketing and Creative Services; Simcoe County Museum; Experience Simcoe County (Tourism), and the Simcoe County Library Co-operative. These service branches provide public, staff, council and partner-related services and programs.

On May 11, Council received a report highlighting the efficiencies and enhancements, especially during COVID-19, that have been experienced as a result of this operational model, including greater synergies, innovation and modernization, improved resident outreach and engagement, enhanced support to the Office of the Warden and CAO, and improved staff engagement and contributions to corporate culture.

Paramedic Services Week – Paramedic as

Educator – Citizen Ready

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Page 126 of 211 Agenda Item #9.2.

Every day, paramedics are committed to providing prompt, professional medical assistance to those in need. This diverse profession ranges from paramedics working in industrial settings, to flight operations or working on the streets of our towns and cities. Community Paramedics also serve Canadians through innovative roles within health care facilities, on inter-professional teams, referring patients to community supports and by delivering palliative care, supporting specialized testing, risk management and chronic disease management programs to our most vulnerable populations. Most recently, paramedics have been on the front lines of COVID-19 testing and immunization efforts.

National Paramedic Services Week celebrates the caring professional paramedics in Canada. County of Simcoe Warden George Cornell, on behalf of County

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Council, has proclaimed May 22 to 29 as Paramedic Services Week in Simcoe County, to facilitate efforts to inform and educate the public about the paramedic profession as well as relevant public safety and health information.

Metrolinx TPI - Governance Agreement for Joint

Transit Procurements

The transit joint procurement program was initiated in 2006 in response to requests from several transit systems that felt the purchasing of buses by individual municipalities was overly complex, time consuming and generally inefficient. The County of Simcoe first joined the program in 2017. The benefits of the program for the County of Simcoe transit system include economies of scale and purchasing power, a reduced time and costs with public procurements, independent procurement oversight by a Fairness Commissioner, the latest technologies and warranty advantages, networking and synergies among transit partners, and in- plant inspection services and increased vehicle quality control from factory.

On May 25, Council approved the staff recommendation to authorize the Warden and County Clerk to execute a 2019-2024 multi-year governance agreement with Metrolinx TPI for joint transit procurement, including vehicles, to take further advantage of purchases through the Metrolinx Transit Procurement Initiative Program.

2021 #ITSTARTS Campaign Outcomes

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Page 128 of 211 Agenda Item #9.2.

In 2017, the Simcoe County Local Immigration Partnership (LIP) launched the initial #ITSTARTS campaign as a response to recommendations in the Community Settlement Strategy, 2012. The Community Settlement Strategy includes a plan based on four themes of community action, to support the development of welcoming communities in Simcoe County. Under the theme of Readiness (to strengthen public services) is a recommendation that a public education strategy be developed, to reduce discrimination and racism, and encourage cultural competency.

On May 11, Council received a report on the 2021 Campaign Highlights, including an activity to honour and recognize the International Day to Eliminate Racial Discrimination, the launch of the Simcoe County Diversity Hub, and a social media reach of over five million.

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Page 129 of 211 Agenda Item #9.3.

Municipality of Chatham-Kent Corporate Services Municipal Governance 315 King Street West, P.O. Box 640 Chatham ON N7M 5K8 Tel: 519.360.1998 Fax: 519.436.3237 Toll Free: 1.800.714.7497

May 10, 2021

Via Email: [email protected]

Hon. Lisa M. Thompson Minister of Government and Consumer Services 5th Floor, 777 Bay Street Toronto, ON M7A 2J3

Dear Hon. Thompson:

Re: Time for Change Municipal Freedom of Information and Protection of Privacy Act

Please be advised the Council of the Municipality of Chatham-Kent at its regular meeting held on March1, 2021 passed the following resolution:

WHEREAS the Municipal Freedom of Information and Protection of Privacy Act R.S.O. 1990 (MFIPPA) dates back 30 years;

AND WHEREAS municipalities, including the Municipality of Chatham-Kent, practice and continue to promote open and transparent government operations, actively disseminate information and routinely disclose public documents upon request outside of the MFIPPA process;

AND WHEREAS government operations, public expectations, technologies, and legislation surrounding accountability and transparency have dramatically changed and MFIPPA has not advanced in line with these changes;

AND WHEREAS the creation, storage and utilization of records has changed significantly, and the Municipal Clerk of the Municipality is responsible for records and information management programs as prescribed by the Municipal Act, 2001;

AND WHEREAS regulation 823 under MFIPPA continues to reference antiquated technology and does not adequately provide for cost recovery, and these financial shortfalls are borne by the municipal taxpayer;

AND WHEREAS the threshold to establish frivolous and/or vexatious requests is unreasonably high and allows for harassment of staff and members of municipal councils, and unreasonably affects the operations of the municipality;

Page 130 of 211 Agenda Item #9.3.

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AND WHEREAS the Act fails to recognize how multiple requests from an individual, shortage of staff resources or the expense of producing a record due to its size, number or physical location does not allow for time extensions to deliver requests and unreasonably affects the operations of the municipality;

AND WHEREAS the name of the requestor is not permitted to be disclosed to anyone other than the person processing the access request, and this anonymity is used by requesters to abuse the MFIPPA process and does not align with the spirit of openness and transparency embraced by municipalities;

AND WHEREAS legal professionals use MFIPPA to gain access to information launch litigation against institutions, where other remedies exist;

AND WHEREAS there are limited resources to assist administrators or requestors to navigate the legislative process;

AND WHEREAS reform is needed to address societal and technological changes in addition to global privacy concerns and consistency across provincial legislation;

BE IT RESOLVED THAT the Ministry of Government and Consumer Services be requested to review the MFIPPA, and consider recommendations as follows:

1. That MFIPPA assign the Municipal Clerk, or designate to be the Head under the Act; 2. That MFIPPA be updated to address current and emerging technologies; 3. That MFIPPA regulate the need for consistent routine disclosure practices across institutions; 4. That the threshold for frivolous and/or vexatious actions be reviewed, and take into consideration the community and available resources in which it is applied; 5. That the threshold for frivolous and/or vexatious also consider the anonymity of requesters, their abusive nature and language in requests to ensure protection from harassment as provided for in Occupational Health and Safety Act; 6. That the application and scalability of fees be designed to ensure taxpayers are protected from persons abusing the access to information process; 7. That administrative practices implied or required under the Act, including those of the IPC, be reviewed and modernized; 8. That the integrity of the Act be maintained to protect personal privacy and transparent governments.

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If you have any questions or comments, please contact Judy Smith at [email protected]

Sincerely,

Judy Smith, CMO Director Municipal Governance Clerk /Freedom of Information Coordinator

c.

Lianne Rood, MP MP Rick Nicholls, MPP Monte McNaughton, MPP Information and Privacy Commissioner of Ontario Association of Municipalities of Ontario AMCTO Legislative and Policy Advisory Committee Ontario municipalities

Page 132 of 211 Agenda Item #9.4.

Town of The Blue Mountains 32 Mill Street, Box 310 THORNBURY, ON N0H 2P0 https://www.thebluemountains.ca

OFFICE OF: Mayor Alar Soever Email: [email protected] Phone: 519-599-3131 Ext 400 Sent via E-mail May 12, 2021 The Honourable Doug Ford, Premier of Ontario Legislative Building, 1 Queen’s Park Toronto, ON M7A 1A1 Email: [email protected] RE: Town of The Blue Mountains Community Recovery Task Force Request regarding Provincial Re-opening Strategy and Frontline Business Experience Dear Premier, I am writing to you at the direction of the Town of The Blue Mountains Community Recovery Task Force. Let me begin by communicating our Council’s appreciation for the difficult work you and your Cabinet have done to help manage public health in this extraordinary and unprecedented situation. Our community is doing its best to comply with the 3rd lockdown in one year but there is an ever-increasing level of frustration and anxiety in our community because of the lack of a clearly communicated “exit plan” from this cycle of social and business restrictions. This “exit plan” needs to prioritize health outcomes, while giving clear direction to our residents and businesses on how we are going to emerge from this lockdown. I understand that the Province of Saskatchewan has just released their plan. Local businesses, many of which have barely operated for 2 weeks during the last 5 months, are desperate for some sign of what the “new normal” will look like and how Ontario might get there. The COVID-19 Science Advisory table has recently advised you that if the stay-at-home order is lifted in the weeks and months ahead, daily cases would reach 10,000 cases a day by the beginning of July! There is no advice coming from that table on how our massive vaccination program can be a step toward some return to normalcy. I am writing to encourage you and your Cabinet to begin to lay out to the public your plan for how Ontarians can begin to return their lives back to some semblance of normal, whatever that “new normal” looks like.

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Page 133 of 211 Agenda Item #9.4.

Our local businesses have been community partners in health outcomes and COVID-19 transmission prevention from the beginning of the pandemic. They have implemented new operational protocols working closely with our Grey Bruce Public Health team. Many of our local businesses implemented standards that went above and beyond the public health guidelines. Our local businesses served as educators of the public to ensure that protocols were followed by visitors and guests. Premier, our small businesses do their best to hire people, and they invest time and money in training and developing employees so that these employees can have a career. Our local small businesses hire extra part time staff where they can make some extra cash while going to school and summer break. However, our small businesses have become terrified to invest further in their businesses, drying up inventory orders that will have dramatic impacts on supply chains across many sectors. More importantly, this fear will shut down local employment and economic growth. The repeated opening and closing have forced our businesses to incur unrecoverable costs from lost perishable food items, training etc. and are not supported by current government programs. Destinations, collaborative networks and municipalities across Ontario can work even closer with public health agencies and the Province to ensure that safety protocols are front and center as part of a planned re-opening. Early on in the pandemic, the Town of The Blue Mountains created a local Community (COVID) Recovery Task Force, and this group meets regularly to do what it can to assist local businesses deal with the devastating impact of the prolonged public health lockdowns. This group stands ready to help implement any provincially designed full recovery plan. Most of our businesses are independently and locally owned and are near completely closed with most employees furloughed. Lack of liquidity is the greatest risk facing businesses at present, which threatens their ability to bounce back upon reopening. Uncertainty and an unclear roadmap to next steps makes the financial and emotional burden that each employer, employee, and local resident faces more difficult. The Town of the Blue Mountains’ small accommodation businesses have been prevented from qualifying for the Ontario Small Business Grant. This is a challenge in tourism-driven communities because accommodations are the key visitation driver. A loss of small accommodators will have a negative ripple effect across retail, restaurant, attractions, and other related sectors. Annual tourism receipts in the RT07 region equal more than $1.3 billion dollars annually. With regional tourism sector losses somewhere between 30-50% year over year, the economic impact is dramatic. Businesses urgently need to understand what the criteria will be for a full re-opening, with data points that are measurable, and understandable, in order to better plan and manage their businesses. They are also calling for time to prepare for reopening. Supply chains have been severely impacted by over a year of restrictions. We fully understand that some of the “exit” milestones and the timing of these may be subject to further change, but a plan is needed. More recovery business debt is not possible. Many of our local businesses will not survive if this next recovery is not well planned or managed by ALL PARTIES.

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Page 134 of 211 Agenda Item #9.4.

For our municipality, we are unique in that we are the “home” to over 2.5 million visitors each year, and during this “staycation” pandemic, likely many more. We need time to plan for these visitors so that their visit experience is something they will fondly recall and not regret. Like our local businesses, this planning needs to be based upon a public health restriction easing that is well laid out and not designed as we go. While we fully understand that the timing of this plan is subject to the achievement of certain public health milestones, we nevertheless need that plan. Over 60,000 people recently gathered at a stadium in New Zealand to celebrate herd immunity as that country has reached its target vaccination goals. They were not wearing masks and looked to be enjoying themselves. Here in Canada, aside from the everchanging vaccine rollout parameters, we are told by the science experts that, on the one hand, everything will be normal once we reach our vaccination goal for herd immunity and then told that we will still have to wear masks and stick to public health distancing guidelines because we can still spread the virus, in spite of the vaccine. So, which is it? We need a clear positive statement of how we can return to normal. Premier, we stand ready to help and I know many of our small business owners do so as well. Perhaps one way to move forward with some input from municipalities and businesses is to establish a COVID recovery advisory group that is tasked with providing government with economic and business recovery advice and planning. You have numerous “science” tables advising you on ways to combat the virus but is it not time to establish a COVID business and economic recovery task force outside of the Jobs and Recovery Commmittee of Cabinet to help you guide the Province out of this devastating lockdown sequence? Premier, hopefully we have made a strong case for a clearly communicated plan for this province’s transition out of this pandemic that our residents and businesses can rely on. We want to see the light at the end of the tunnel! Yours Truly,

Mayor Alar Soever Town of The Blue Mountains

Enclosed: Samples of Frontline Business Experience

CC: Community Recovery Task Force members (via email) Department File – C2657

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Page 135 of 211 Agenda Item #9.4.

SAMPLE OF FRONT LINE BUSINESS EXPERIENCE

From a Small Local Art Gallery: “I suppose we are still in the game as a small gallery started in late fall of 2019. If Jeff and his business weren’t backing it we would have probably closed up a year ago. These closures are a killer. We start to move ahead and generate foot traffic and sales then boom! We’re closed. - we are allowed curbside sales etc but no visits by appt or reduced number.... yet the very people who are our biggest supporters aren’t supposed to travel from their homes. How do you sell art online or at the curb? - everyone followed guidelines, our space wasn’t overrun etc. but here we are. Closed. I could load up my van and try and show art in the Walmart parking lot like a sleezy salesperson in a trench coat. - what are the numbers based on? I would like more details as to those who have tested positive... I have questions but am made to feel like a trouble maker when I question what is going on. - the idea that we can’t interact outside boggles my mind. I think it is possible to plan outdoor activities where the art is shown in a safe hygienic way. - things taped off and not sold... it’s insane. It means I will buy online and it may be Amazon that gets my business instead of say Dollarama. You’re robbing these stores of sales and robbing employees of an income. Their hours are being depleted and it’s depriving our neighbors of an income. - so many shortsighted laws being put in place. - the means by which this vaccine is being rolled out. Don’t get me started People who need it still not able to get it or are due for #2. We aren’t supposed to travel but some are traveling way out of their district to get the vaccine? Eventually I think some of should be allowed to venture out into the world and not be fearful of anything invisible .... or Afraid of a nosy neighbor or of or someone who thinks we aren’t following guidelines as they interpret them. We’re all just tired.

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Page 136 of 211 Agenda Item #9.4.

From a Small Local Art Gallery “As you know, I have relocated my galley, once again, and am impatiently awaiting the opportunity to reconnect with the public. Last year was one I wish to move on from with great haste, both for the covid crisis as well as challenges at my last address. While I understand the moving target that the crisis presents our government, it is none the less quite frustrating to not be able to plan for the year ahead with any certainty. If we are a low risk area, which the lack of vaccines coming this way would suggest, then why are we forced to close all our businesses in the meantime? I’m concerned the lack of vaccines with mean we will be forced to remain closed after the cities have been reopened.” From a Small Local Fitness and Wellness Facility “What I have to share is that our business has been greatly affected by covid. We removed all in-person services from our offerings like yoga & massage and with that we also moved to downsize & try and focus on what we thought were the areas we had more control within with things being so uncertain. We’ve had people assume we closed altogether. It literally feels like we started a new business with trying to navigate the ebbs & flows of it all. We’re working hard to be based more online but we also still want to be and have mostly operated as in-person retail with our brick & mortar. It’s been extremely difficult not keep people engaged with our offerings when there is so much online and we can’t be face to face with people. So our hope for when things reopen is that we are able to operate as functionally and consistently as possible. We also never heard back about the grant being offered to businesses and have relied solely on what we can pull in other than cerb which doesn’t cover it. I would love to see more resources for businesses, not just on a financial level but resources for people looking for small businesses to support & ways for small businesses to advertise to more people. Essentially I would love to see the government advocate more for the little guy & want to see that flourish more than currently allowing the box stores to take over.” From a Small Locally Funded Arts and Culture Facility: “I think the one of the biggest impacts to the community has been the inability for groups to gather and socialize, especially over the winter. Normally, gatherings would be facilitated by our facility, the local Legion and even the churches but all of us have been severely hampered by pandemic restrictions. It is our sincere hope that, when restrictions ease, we can provide that meeting hub which will help the community heal over the coming year; not only offering a place for simple socialization but also enrichment and fitness programmes and venues for celebrations previously postponed. The biggest hurdle for us is that, with almost no opportunity to fundraise in our normal manner, the fundamental building expenses such as insurance and utilities have drained our finances. Critical to our growth upon opening will be our ability to hire and rehire the staff we will need. This will be our largest financial challenge and we are exploring all grant options to assist.

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Page 137 of 211 Agenda Item #9.4.

We would love a clear roadmap of the stages of reopening but we are fully aware that uncertainty remains a factor and will do so for some time.” From a Small Local Retailer: “I definitely am in the languishing state, don’t know how to get myself motivated. Difficult to curb side, people have to look and see what we have. Online has its problems too, silly silly questions, want it for nothing etc. Our landlord wants his rent regardless, even though he knows we are not open! He just threatens to close it all down. Hopefully they do not add more time to the existing lockdown. It would have been nice to be able to let at least one person in at a time under covid rules.” From a Small Local Retailer: “I believe that the uncertainty around vaccine effectiveness will be a barrier to people feeling comfortable to go out and shop. Unfortunately, both levels of government have been unclear on what the world will look like once we have achieved the required level of vaccinations. I recently saw on The National a report on over 60,000 people gathered at a stadium in New Zealand to celebrate herd immunity as that country has reached its target vaccination goals. They were not wearing masks and looked to be enjoying themselves. Here in Canada, aside from the ever-changing vaccine rollout parameters, we are told on the one hand that everything will be normal once we reach our vaccination goal for herd immunity and then told that we will still have to wear masks and stick to public health distancing guidelines because we can still spread the virus in spite of the vaccine. So which is it? We need a clear positive statement of how we can return to normal.” From a Small Local Health Professional: Unfortunately I purchased this business March 1st 2020 right before the first lockdown. We have been forced to close (now without the possibility of CERB or EI) and my assets are draining quickly. I understand there needs to be restrictions but to restrict a regulated health professional, furthermore a nurse, from her ability to practice is cutting me at my knees. I have supported local vaccine role out but would still be able to work at my clinic. I do have patients who have medical reasons to be treated but most are cosmetic. If I can keep the public safe as a nurse in other areas of practice (ie. Emergency department) I can also keep them safe in a quiet Clinic. The government has failed in getting vaccines out to the public and now our economy has catastrophically gone further in the red. This will take decades to recover from and it is a true shame for our children. Please make a reopening plan and support moving forward that includes better equipped stakeholders to the table to support our small businesses.”

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Page 138 of 211 Agenda Item #9.4.

From a Small Local Retailer: “Its a tough to capture succinctly the impact of the pandemic as it relates to me: an entrepreneur and proud small business owner, as there are many layers to this impact. The most obvious and easiest to measure is financial. The tougher to describe are the less measurable impacts such as cultural and emotional. On the financial front there have been programs that have assisted but even with the hours of soul sucking paperwork and applications I know I still have a huge financial hole to dig out of as we re-start. The funds received have been appreciated but they fall short on many fronts (such as the wage subsidy doesn’t allow me to apply as I am not arms length yet I continue to work hard everyday during lockdown) and don’t account for the impact of stress created knowing you are not in control in anyway of the risk of loosing your business. The personal emotional impact is significant, as small business owner I invested heavily personally into my startup, in addition I invested uncountable hours into bringing my business to life and making it a success, I poured my heart and soul into my business. Only to see it crushed through no fault of my own, for the third time. Enthusiasm is one of those unique characteristics of a small business owner that helps you create and recreate your business, its so hard to stay enthusiastic as we keep attempting to pivot with pardon the pivot pun to nauseating results. For our team, I have great empathy. The heartbreak of re-issuing ROE’s for your team members is both a lot of paperwork and emotionally tough. The team here at my business is a combination of employees and contractors, regardless of their status I consider the 40 plus people here part of the team, the essence of our work community. The impact of closing and the empathy for our team members is tough. On a business front the impact to how we operate equates to changes in the requirements for additional skills, new protocols to train and cultural impact. Please don’t underestimate the impact that culture has on a small business. I have invested a lot into creating a great work culture, every time we close and reopen the stop and start destroys our culture, having to reboot it every time! I believe a great guest experience starts with a great team experience – the challenges of keeping a great team experience at work at the time are difficult. Community wise we supported many local entities including other small business and charities. The ripple effect is significant! There are several questions that I have: Financial – how do I dig out of the hole that has been created from over 6 months of closures? (forgive the CEBA) Talent – Will people want to work? Will I find the right talent to fuel the business and at what cost? Is there housing available for my team that they can afford ( with the crazy housing market here)? How do I retain those that have gone through the last 3 stops and starts and might prefer a more guaranteed work environment ( government/ banks etc)

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Page 139 of 211 Agenda Item #9.4.

Re-igniting enthusiasm- How do I get personally motivated, then how to I get this great culture rolling for the team again? How do I increase employee engagement? How do I incent the team to be engaged? How do I personally get the covid fatigue away? Consumer Demand – How do I crystal ball recovery and know what is on consumer’s minds? Pivot – What do I need to change and at what cost and is now the time to invest? Do I invest or dig out of the hole created financially?” From a Small Local Restaurant Owner and Operator: The impact of being shut down for so many months, is massive. Rent relief and wage subsidy have been a great help, but this is just not enough, the repeated opening and closing incurs unrecoverable costs from lost perishable food items, training, etc. Rent is not covered 100%, and in the case of a restaurant we are planning to open, no rent is covered, which does not incent operators opening new businesses. Grants are very limited in their scope, in our case we can only receive 1 grant for 5 restaurants, because we are affiliates..... How is our industry going to continue to absorb these costs for another year? On the staffing side, the impact on their livelihoods & mental health cannot be underestimated - we have lost 10-20% of our staff on every reopen due to this.” From a Small Local Retailer: “We are a small retail business. We do our best to hire people, invest time and money in training and developing them so they can have a career. We hire extra part time staff where they can make some extra cash while going to school and summer break. We offer great fashion to our customers and give amazing service so they can return back to our stores. We search many suppliers to bring great quality at the best prices. Having said that this pandemic as been incredibly challenging. In retail if you don’t buy the product on time before the seasons starts, you won’t be able to find units available. At the same time if we don’t purchase the product, many suppliers won’t make it as they also buy the product before the seasons starts and rely on customers like us to purchase similar to the year before so they can stay in business. If all retailers become scared and don’t do their purchase according to making their sales, some suppliers will go bankrupt. So we did our purchases to the max because we were ready for business. However with the last two shutdowns, mind you without any notice, has put us in a bad situation as we invested tens of thousands of dollars to just sit there in our closed locations and have NO ROI! We believe that the Blue Mountain did not have to shut down as they did an amazing job in controlling the traffic and follow Ontario safety guidelines, if anything they did over and above the expectations. We feel as business owners we would have been fine controlling our traffic and have a safe environment, however that did not matter and we were all shut down anyways.

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It did not matter what the Blue Mountain and it’s stores did to control the pandemic and were labeled as a grey zone when we were one of the best in Ontario for lowest covid cases. Many stores are still open like Shoppers Drug Mart as an example, someone can buy perfume but can’t buy a top from our store, what is the difference? You can go inside Starbucks and a have a line up from inside to outside the door, wait 10 to 15 minutes inside for a cup of coffee, but you can’t come into our store a buy a dress. There are many examples as to how unfair this has been for everyone. Many of us have lost a lot of money for no reason what so ever, while many are making more money. There was no need to close retail stores and outdoor dining, as no proof has been provided that is where you catch Covid. This has been a very challenging time for us and it will take some time to recover our losses, like many others.”

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Page 141 of 211 Agenda Item #9.5.

600/21

BUS STOP NOTICE OF MOTION: That Dead-End Road delegations be received: from parents, video, site www.durhamdeadendroadkids.ca and attached correspondence and; Whereas Dead-End Road kids (cul-de-sacs, private roads) busing being moved from long-time residential to highspeed (some 80km) common stop pickups; percentage of 830,000 Ontario bused students impacted as Student Transportation Services (STS) citing buses shouldn’t access private roads, do 3-point-turns, or back up; kids expected to walk 1-2km twice daily (caregivers 4x) in morning dark, on narrow road shoulders, with no “bus stop ahead” warning signage,

Whereas Parents report employment/housing at risk. Must leave work to drop off/pick up children to avoid safety hazards of kids walking on highways unsupervised; secondary school youth reporting education at risk as missing class/affecting grades; children with disabilities not helped like double amputee who needs stop moved 160ft; parents told it’s their “responsibility to get kids to bus safely”,

Whereas Parents being told busing policy is schoolboard’s, but they say it’s STS’s, who say it’s Governance Committee or Ministry of Transportation, but Ministry of Education say it’s “transportation consortia who administer policy”; and trustee, governance say cannot change policies, so parents appealing to police, press, & councils re dangers then; oncoming car killed 12-yr-old Cormac and injured sister while waiting at newly relocated bus stop at the base of a hill, and

Whereas STS have advised road improvements are responsibility of municipalities, yet municipalities don’t own needed land, nor have $ millions to create 77m bus turnarounds, meanwhile

Whereas Ontario Transportation Funding is $1 billion; Jan 27/20 Ministry said they’d improve student transportation, review funding formula; and given STS gets their funding by scoring well in reviews, and given Ministry establishing “Student Transportation Advisory Group” to hear STS sector expertise, experience and ideas, Now therefore be it resolved that the Municipality of Scugog requests: 1. Exceptions to allow 3-point turns or backing up where necessary, to provide safer service to dead-end and private road kids, that policies be amended to reflect; when not possible, 2. Exceptions to allow indemnification agreements to access private land for bus turnarounds to keep bus stops safer and closer to prescribed 800m distance; when not possible, 3. “Bus Stop Ahead” warning signage be required to notify oncoming traffic, prior to STS moving common stop to main roadway, and 4. STS be comprised of solutions like mini-buses, vans, taxis, or public transit, worked into funding formula so doesn’t negatively impact STS funding stats; and 5. Kid KPI “Key Performance Indicator” be included for Ministry “Effectiveness & Efficiency Follow Up Reviews”, establishing benchmarks for responsive-problem-solving for kids & parents’ busing concerns, and this be an STS factor to receive funding; and 6. That Province provide “Parent Portal” for ongoing busing feedback of their STS, so families and kids can review/provide comments, especially during Ministry STS reviews and revisions to funding; and 7. That Province have GPS tracking software to notify parents when children picked up/dropped off, and Motion be distributed to Premier Doug Ford, Honorable Stephen Lecce (Minister of Education), Honorable Caroline Mulroney (Minister of Transport), Durham MPP Lindsey Park, Haliburton-Kawartha Lakes-Brock MPP Laurie Scott, all Durham MPPs, Durham Region, all Ontario Municipalities, Rural Ontario Municipal Association (ROMA), Ontario Good Roads Association (OGRA), and Association of Municipalities of Ontario (AMO).

Page 142 of 211 Agenda Item #9.5.

There are approximately www.DurhamDeadEndRoadKids.ca 178 Dead End Roads DSTS doesn’t enter with 386 students (as of Dec ’20)

Honorable Stephen Lecce you told us, “You Are Listening to Parents”. We need your help.

Toronto Star by Kristen Rushowy, Jul 2/19

Please help Durham’s Dead End Road Kids, and others around the Province! Remember Adam & Cormac. Kids Deserve Better. They Deserve to Live. Help us Keep Busing as Safe as Possible; Keep Kids off Highspeed Roadways. *Note: in this report, click on images/links to read more details or watch videos.

April 15, 2021 The Honourable Stephen Lecce, Minister of Education 438 University Ave, 5th Floor, Toronto, ON M7A 1N3 Dear Minister Lecce: Ontario School Busing is in the news/ but not for the right reasons! UPS can do it, garbage trucks, snow plows, fire trucks, ambulances can provide driveway service, but schools can’t? Remember when school children were picked up by school bus at their driveway? Now private road, cul-de-sac and dead-end road kids are losing long-time neighbourhood school bus pickups. Student Transportation Services (STS) citing ͞for safety͟ school buses cannot do, 3-point-turns, back-ups, or access private roadways even though they have been for years! Children are being dropped on highspeed thoroughfares and high trafficked intersections and this is more-safe? Minister Lecce, Adam died at a driveway highway pickup. Cormac died just before

Christmas '20 accessing his bus at the base of a hill (see Dad's public facebook post above). Where bus stops are located is important. Parents around the province feel sick with fear and worry for their dead-end road kids whose bus stops are being moved to higher trafficked high-speed ______Page 1 For More Info on This Report: Please contact Deborah Kiezebrink (Ward 4 Councillor Scugog). E: [email protected] Wilma Wotten (Regional Councillor & Deputy Mayor Scugog). E: [email protected] W: www.durhamdeadendroadkids.ca

Page 143 of 211 Agenda Item #9.5.

roadways. Further, Dead-End Road Kids are expected to walk upwards of 1-2km twice daily (caregivers 4x), in morning dark, on narrow road shoulders (no sidewalks). Parents reporting employment and housing at risk due to losing senior caregivers who can͛t walk to new highspeed stops. Parents now having to beg off work daily to drop off/pick up children to avoid safety hazards of then walking alone on highways unsupervised. This puts their employment at risk. Secondary School Youth reporting long distance stops impacting their ability to log back in for afternoon classes, affecting grades. STS advised parents road improvements are responsibility of municipalities, yet municipalities don͛t own land adjacent to roadways needed to create 77m bus turnarounds, nor have $ millions necessary to create turnarounds, so STS keep moving long- time neighborhood pickups to highspeed common stops. 1) Parents request exceptions to allow 3-point turns or backing up where absolutely necessary to provide safer service to dead-end and private road kids, that policies be amended to reflect.

"Something good has to come from this and that something good would be: no child was killed and no more incidents happen," (Brother Pierre talking Feb 11/20 about 20 year agony of his little 5-yr old brother Adam's death on Highway Bus Stop.) Don't let this be the life for Durham families. Let’s do everything possible!

For Durham Region alone, this change in busing policy means 178 dead end roads are not accessed by Durham Student Transportation Services (DSTS), impacting 386 students and their families in Durham Region alone (DSTS letter Dec ’20)! How many children live on private cottage roads, dead end roads or cul-de-sacs around the province affected by this? Durham Dead End Road Kids’ Video re: Durham District School Board Bus Stop Changes (Ajax, Brock, Clarington, Oshawa, Pickering, Scugog, Uxbridge, Whitby) Watch Parents’ Video Fearful of Trillium Lakelands District School Board’s Bus Stop Change (Kawartha Lakes, Haliburton, Muskokas) Police report filed when daughter was nearly hit by a car. Mother reports “being thrown around like a baton” trying to get answers. ͞I am looking for a voice who can help me show TLDS, that it͛s common sense not to ask children to stand in an intersection, on an S bend of a busy high traffic area.͟ Kids stand in snow covered ditch or on road shoulder to wait for bus. No other space. ͞I need a voice who understands that keeping your children safe is a mother͛s job/ Help me fight to keep my children safe. I pray daily that our voices will be heard.͟ (Mom Tammy Mitchell Lakelands School District). “I’m afraid it will be too late before they do anything.” News story reports family had one vehicle leaving mom with no choice but to walk 3 children (including baby in stroller) to new dangerous bus stop. Bus used to pick up on private road since ͚09 but now TLSB has denied request to keep safer private stop. ͞Every morning Katie walks with three young children to the bus stop/ she fears they͛re going to get hit. ͞It͛s a blind corner and there͛s nowhere to go. It͛s so dangerous, especially with how busy this road is.͟ (Mom Katie Morris, Huntsville)

______Page 2 For More Info on This Report: Please contact Deborah Kiezebrink (Ward 4 Councillor Scugog). E: [email protected] Wilma Wotten (Regional Councillor & Deputy Mayor Scugog). E: [email protected] W: www.durhamdeadendroadkids.ca

Page 144 of 211 Agenda Item #9.5.

“We don’t take responsibility for children, they are the parents’ responsibility up until they get to the bus stop and on the bus,” says Catherine Shedden, District Manager, TLDSB ͞The Governance Committee concluded that the DSTS Transportation Policy has been applied/ the decision is final and not subject to further consideration. Accordingly, no further action will be taken on this matter,͟ says Kelly Mechoulan, !O of DSTS (Response to Grandfather trying to get his 4-yr-old granddaughter’s bus stop off 80km intersection and back to dead end road.)

2) Parents request exceptions to allow indemnification agreements to access private land for bus turnarounds, to keep bus stops safer and closer to prescribed 800m distance away.

Dad speaks to Council Dec ’19 explaining “My kids have had 10 opportunities to be killed!” at new Highway 60 common stop. Used to be picked up on dead-end Millar Hill Road. Now bus passed by speeding cars potentially hitting kids in morning dark while boarding. Even though Limberlost Forest and Wildlife Reserve has offered their entrance for a bus turnaround, TLDSB says can͛t use private land unless they donate it for bus turnaround. (Dad Kevin Miller, Lake of Bays)

A tractor-trailer nearly plowed into the back of kids’ bus stopped on highway. STSCO had moved bus stop to Highway 7 where speed limit is 80km, to avoid dead-end Leanne Avenue. ͞uses don͛t typically go down dead-end roads/ but with the/increased traffic, STSO recognized change needed.͟ ͞It was really traumatic watching (oncoming semi-truck) because there was nothing we could do.͟ (Parents Lisa & Matt Couture, Peterborough) 3) Parents request “Bus Stop !head” warning signage be required to notify oncoming traffic prior to STS moving common stop to main roadway. Durham parents on Dead-End Roads Jack Rabbit Run & William͛s Point, whose children being moved to base of hill on Regional Road 57, tried to get bus stop warning signage installed, but DSTS said not warranted.

“Bus stop has been on Jack Rabbit Run for years...I have two small boys ages 4.5 and 6. I live over 1.5km from Reg Rd 57. There’s no possible way we can walk that far twice daily! Multiple vehicles, parents, and children congregating... There͛s no parking, no shoulders... I͛m a Registered Nurse in critical care. I know accidents can happen without warning! Please take residents͛ concerns seriously! I work shift work so my elderly mother takes children to bus, but now will not be impossible! How will I support my family (if I have to leave work to pick them up)?͟ (Mom Cara Tunney, Registered Nurse Critical Care, Scugog)

͞My work takes me around province. Puts all responsibility of taking kids (2- and 4-year- olds) to highway on my wife. What drives me crazy is that it’s been possible for a bus to make a three-point turn in the past/ why isn’t a smaller bus not a possibility?” (Dad Steve Anning on Video, Hydro One Safety Officer, Scugog)

______Page 3 For More Info on This Report: Please contact Deborah Kiezebrink (Ward 4 Councillor Scugog). E: [email protected] Wilma Wotten (Regional Councillor & Deputy Mayor Scugog). E: [email protected] W: www.durhamdeadendroadkids.ca

Page 145 of 211 Agenda Item #9.5.

“How can this be safe? I am beyond upset that this continues to happen: * cars stopped on hill behind bus, * 1 car trying to turn right around bus, * 1 car honking because came over hill and cars stopped behind bus, * ALL parents screaming because another car came around William’s Point bend and almost ran over kids boarding! Kids scared… How can this be safe? Imagine if there were snow or ice on hill?” “Please explain Mrs. Mechoulan how you are going to deal with a child getting hit by a car and all of us parents have continued to tell DSTS how unsafe it is?” (Mom Laura Turnbull, Feb ’21 Email to Trustee Morton & DSTS CAO Mechoulan) 4) Parents request STS be comprised of solutions like taxis, public transit, mini-buses or vans, worked into funding formula so doesn’t negatively impact STS funding stats. Other options could be incorporated not just full-size buses that can’t navigate dead-end roads. Why not use new Durham Transit On-Demand? “We were informed Friday that the bus stop is again, at Cartwright and Church intersection. This is an unsafe stop for any child… Vehicles are always speeding (over 80km/hr) not to mention when there's a problem on 7A, they detour through that intersection. Our neighbours are appalled DSTS refuses to send a bus down our road. All their children were picked up at the ends of their driveways. The road is in the best shape it's ever been. Wilma (Wotten Regional Councillor) had commented that she used to ride the bus that came down this

road. In 2017, the town came out and met with DSTS to look at areas where the bus could turn around. Nothing ever came of it (don't own enough land there to build turnaround). We now have 6 children who live on this road, ages 4-13. None of the families are okay with the current bus stop, only one is using it (while they fight DSTS).” (Mom of Disabled Child, Krista Ormsby, Scugog)

Parents being told busing policy is schoolboard’s but they say it’s STS’s, but STS say busing changes are schoolboard governance & policy of Ministry of Transportation, meanwhile Ministry of Education says it’s “transportation consortia that administer policies”. Parents are spinning in circles trying to figure out who to talk to, since STS not responding to their concerns! Parents reporting frightening near accidents/deaths to Trustees, School Boards, STS, but continue to be advised “it’s the parents’ responsibility to get children to bus stop safely”, and are forced to appeal to councils, press, make videos, yet appeals largely unresolved and unknown liabilities mounting.

5) Parents request Kid KPI “Key Performance Indicator” be included for future Ministry “Effectiveness & Efficiency Follow Up Reviews”, establishing benchmarks for responsive problem solving for kids & parents’ busing concerns, and this be a factor to receive funding. Viktoria says DSTS, “senseless bureaucratic approach must change.” There’s more to busing than business. “DSTS picked a community stop but my kids only ones taking bus? …which drives right by our house? How does 40-minute walk sound four times a day with a 2 and 4-year-old?” (Mom Viktoria Brown, Scugog ’17 Focus Magazine Appeal to DSTS)

______Page 4 For More Info on This Report: Please contact Deborah Kiezebrink (Ward 4 Councillor Scugog). E: [email protected] Wilma Wotten (Regional Councillor & Deputy Mayor Scugog). E: [email protected] W: www.durhamdeadendroadkids.ca

Page 146 of 211 Agenda Item #9.5.

We need a “Kid” KPI, where high-level service is rewarded. Rui Webster who’s lost both his legs, uses prosthetic limbs to walk, yet DSTS won’t move bus stop 160 feet to accommodate. “The bus stop was just a couple of houses down the street from him…however busing contractor changed routes…Rui has to cross intersection to reach (new) bus stop (more traffic)… snow plows deposit large banks of snow… Twice last week, Rui slipped and fell… "We just want bus stop put back where it was or to assign Rui to another bus that still goes past our house – either of these things are easy to do," Kurt says. The busing contractor has steadfastly refused to change route. School district has refused to budge as well.” (Parents Kurt & Melissa Webster, Ajax)

Transports blowing by stopped school buses on area highways a regular occurrence. "It's so stressful. It's awful. Every morning I stress out and every afternoon when I know (transport trucks) are coming back." (Mom Cara Smetana, Martin River Nipissing) 6) Province provide “Parent Portal” for ongoing busing feedback of their STS, so families and kids can review/provide comments, especially during Ministry STS reviews and revisions to funding. Provincial funding for student transportation is projected to be more than $1 billion and Ministry routinely has “Effectiveness and Efficiency Follow-Up Reviews” of STS which is the vehicle of STS funding. Ontario Government announced January 27, 2020 they’d improve student transportation experience by reviewing funding formula to achieve more efficient and accountable system, reviewing three goals of: 1) equity, 2) fiscal responsibility, accountability, and 3) evidence-based decision making. Government is establishing a Student Transportation Advisory Group meeting with Parliamentary Assistant and Ministry staff, to hear from STS sector partners expertise, experience and ideas. Parents and children should be included in this review. Given busing is supposed to be for the children, why not give parents and kids a say? 7) Province have GPS tracking software to notify parents where children are when dropped off/picked up, giving evidence of safety. On behalf of Durham Dead End Road Kids, and William’s Point Cottager’s Association, we hope our website, videos, and this report help explain. We welcome the opportunity to discuss this with you further.

Deborah Kiezebrink, Scugog Ward 4 Councillor and Wilma Wotten, Scugog Regional Councillor & Deputy Mayor [email protected] [email protected]

Brent Clemens, WPCA President and Michelle Burg, WPCA Board Director [email protected] [email protected] cc: Premier Doug Ford, Honorable Stephen Lecce (Minister of Education), Honorable Caroline Mulroney (Minister of Transport), Durham MPP Lindsey Park, Durham Region, all Ontario Municipalities, ROMA, OGRA, and AMO. ______Page 5 For More Info on This Report: Please contact Deborah Kiezebrink (Ward 4 Councillor Scugog). E: [email protected] Wilma Wotten (Regional Councillor & Deputy Mayor Scugog). E: [email protected] W: www.durhamdeadendroadkids.ca

Page 147 of 211 Agenda Item #9.5.

Nov. 4, 2020

Good Day, This letter is to inform whomever can resolve this catastrophe. My name is Curtis Sewards and live at 3250 Beacock rd., Nestleton, Ontario. L0B 1L0. I am being told that my granddaughter is to walk 1.4 km to highway 57 to the bus stop. My granddaughter is 4 and just started JK. Her mother has no car or drivers license, so both would have to walk. They would have to leave about 45 minutes before pick up, which would be in the dark during the winter months. Beacock is a dirt road and has no sidewalks or lights. This is extremely dangerous for such a cute kid. 4 years ago, I was told a similar situation, which meant my grandson would have to walk the 1.2 km to the pick-up point. The reason was it was not safe for the bus to turn around. After taking measurements, the driveway beside mine is 25 feet wide and at least 50 feet long going to a work shop. I discussed this problem with my neighbor and he had absolutely no problem with the bus turning around. The transportation safety inspector from the bus company came to my house and spoke with said neighbor and the bus started coming with no incidence for the 2 years my grandson was here. I have also had my own 2 children bused to school for their 14 years of public-school education. Now I am being told someone has determined no bus should turn around on a private driveway? I am not sure where this came from but my house is on a public road well maintained and plowed. I might add the grader, snowplow and garbage trucks easily use Beacock rd. If the bus company is not allowed to send the big bus, send the small one but Avrie deserves an education. This is a problem created with the decision about bus turning, with no plan for the children. I was never consulted about the losing access to education for anyone living at my house. Please solve this, do it for the kids! If any further information is required, I am always available. Curtis Sewards 905-926-8251

Page 148 of 211 Agenda Item #9.5.

From: Laura Turnbull < Sent: Friday, February 26, 2021 3:20 PM To: CAROLYN MORTON; Kelly Mechoulan; Deborah Kiezebrink Subject: School bus incident at Williams point

Good afternoon Mrs. Mechoulan, I am beyond upset that this continues to happen, this is the firstfirst time I finallyfinally got it on camera, unfortunately I did not ggetet the car behind the bus because it was so unsafe I cared more for the kids then the pictures, the msmmmwmmmmmmoMmM details of the drop off are as follows: This kmuwbuhhulmmh-mw shoulder. •0 parents waiting at the side of Williams point for the bus to arrive 2:54 •0 bus shows up lights on kids begin to come ooffff bus •0 two cars stopped on the hill behind the bus •0 as kids coming off bus, car comes around bend on Williams point road and almost runs them over! •0 all parents begin yelling “S”Stop,top, SStop!”top!” so the kids stopstop,, car stopsstops...… •0 bus closes doors and carries on •o the first car behind the bus wants to turn right on to Williams point but has to wait for the children to clear so the second and then third car start hammering on their horns so they can get by because theytheyjust just came up over the hill and a car is parked •o tthehe kids all stop walking again because they don’t know what’s going on with all the horns and they are scaredscared..

How can this be safe? If this bus stop continues, please explain to me Mrs. Mechoulan how you are going to deal with the situation when one of these kids gets hit by a car and all of us parents have continued to tell the bus transportation company how unsafe it is. This is completely unacceptable and please let me remind you it’s a sunny dry day, I can’t even imagine if it This car came round WilliamWilliam’s’s Point bend and nearly were raining or snowing or ice. II will continue to film and take pictures of ranran over kids accessing bus! Parents yelling “Stop,”Stop, this very concerning situation. stop!” Kids scared…scared... Cars coming over hill honking…honking... Laura

Durham MWWmWWHMMWIM Ills. . W' ~:- :. From: KELLY MECHOULAN < Sent: Monday, March 1, 2021 6:04 PM To: Laura Turnbull; CAROLYN MORTON; Deborah Kiezebrink Cc: DAVID WRIGHT Subject: RE: School bus incidenincidentt at Williams point Dear Ms. Turnbull, Thank you for lettingletting us know about the driver at the intersection.intersection. Although, DSTS has confirmed with the bus driver that no vehicle has gone through the bus flashing lightslights at the Regional Road 57 and Williams Point Road, our Safety Officer has reached out to Durham Regional Police to request surveillance inin the area at the time of drop off and pick up at the bus stop location.location.

The car at the stop sign can not legallylegally turn intointo the bus lights,lights, and the bbusus driver has been instructedinstructed to block as much of the intersectionintersection at time of stopping as possible.

DSTS will continue to monitor the bus stop with the bus operator and driver. The current bus stop locationlocation isis the closest available bus stop location,location, the nnextext closest available bus stop locationlocation isis on Regional Road 57 at Park Street. IfIf you would prefer to use this bus stop locationlocation please letlet me know and DSTS staff will facilitate the change inin bus stop locationlocation for your family. Sincerely, Kelly Mechoulan DDurhamurham Student Transportation Services

Page 149 of 211 Agenda Item #9.5.

AUG 7/20 Laura wrwroteote to Durham District Schoolboard Trustee Carolyn MortonMorton,, who is also the Chair of the DDSB Governance CommitteeCommittee::

"Good morning, I might not be the first time you are hearing a complaincomplaintt regardingregarding this but I haven’t heard of anything changing so II wanted to voice my concern as well.

‘ My house received a letter from the Durham Bus Transportation (DSTS)... 'Ct-i-u-mI-.- we have a mum-bus stop II mmciion ol “Mum Poll! and Jack Rabbi! Run My house received a letter from the Durham Bus Transportation (DSTS)... ”emiifiii‘éfitmflflwigfi mdmimm‘m” starting this school year the bus would no longer come down the road. I am “WMWSWWMM’ locatedlocated eendnd of William's Point 2.4 km from Highway 57 the new pick up. Watch Video Parents made to explain desperatedeSperate There is no possible way in good weather (let alone bad weather) my kids are situationSituation for Durham Dead End Road Kids.Kids- going to be able to make it down there and back, so that leaves me no choice now but to drive them.

Due to Covid if I have to already drive them down the road II might as well drive them right to the school. However upon review of the backback-to-school-to-school guidelines, I see that the board is discouraging parent drop offs as the area is not built for that many cars.

II can compcompletelyletely understand this, but honestly now that they took the bus away, I’llI’ll have no choice. II also would likelike to know what the guidelines are distance wise as a tax payer for children to receive a bus pick up?

There are kids even further past me down Jack Rabbit Run that also will no longer get bus service. Are we not entitled to bus service after a certain mileage away? Also I would like to complain that the bus has been travelling past my house forfor over 1144 yearsyears that I’ve lived here with the same turn around so why now?

II understand times rightright now are challenging for all. I| just can’t sit back and say it’sit’s ok that they don’t have a bus anymoranymoree knowing I pay my taxes and they had one every other year. Any guidaguidancence regarding this would be much appreciated.appreciated.””

Laura

From: Carolyn Morton (Trustee) Sent: Friday, February 5, 2021 5:59 PM I am sorry, but I have no authority to change decisions made by the CEO of DSTS. That would be out of my hands. Sorry, Carolyn

Minister Lecce, whowho should thisthis mom and others like her go toto,, whowho have authority toto help?

Page 150 of 211 Agenda Item #9.5.

Minister Stephen Lecce Please Give Safe Stop - Not Highway 57! February 18. 2021 I Durham Dead End Road Kids. Education Access. Parents Advocation. School Bus Safety

I am writing on behalf of the deeply concerned parents and community members of Williams Point. Monday, February 8. 2021 was the first pick up and drop off at the new bus stop located on the highway. Most parents found alternative measures to get their children to school as they are not willing to risk their children's physical safety by having them congregate at the bottom of a blind hill with no signage, sidewalks. or designated waiting area. Those who did send their children by bus were frightened. Other families have decided to move their children to online schooling, being forced to make a choice between their children's physical safety and their mental health. Our parents are losing sleep regarding this ongoing dispute particularly following the death of a student in Port Hope December 2/2020. Read news story. SuQQOrt the Kerin family here.

Toronto Sun Reports: Cormac Kerin, 12, along with his sisters, Aishling and Shea, 10. Cormac was killed and Shea critically injured after they were struck by a vehicle while waiting for their school bus on Dec. 2/20 in Port Hope.

The parallels that can be drawn between the two bus stops are uncanny and downright terrifying to the parents of 22 kids who are expected to stand in the middle of an intersection on a highway at the base of a hill in winter to board the bus ...

Page 151 of 211 Agenda Item #9.5.

I would like to share with you direct quotes and feedback we have received from our community to better illustrate:

* "There is no stop sign here and t he bus is stopping on the bottom of a blind hill where visibility is impossible. The snow and ice makes this dangerous spot even more dangerous. There are no sidewalks and cars are speeding in this area. As a critical care nurse. I am very concerned that this change was made and ultimately puts our New Durham Highway 57 Cammon Stop children's lives at risk." where school bus stopping isn't visible until reaching crest of hill. Dangerous for Scugog Dead End Road Kids. Keep safer side road * "Pick up and drop off spot at the

stops until turnaround can be built. HWY 57 and William's Point Intersection is not an appropriate alternative. It isn't safe. it's not suitable for family routines and not good for overall community. The proposed stop is on the downhill side of a blind hill. where vehicles are often travelling well over the posted speed limit. This is very similar to the spot in Northumberland County where a boy tragically lost his life at a school bus stop just this school year. Again. add snow. ice or slippery conditions to this situation and it becomes even more unsafe."

*We made the difficult decision to move our daughter to on line. We cannot take this risk for something that should be as simple as getting to school safely. The impacts this will have on her mental health keep me up at night."

We understand that representatives from the Township of Scugog have subcontracted engineers to survey and create a design for a 77 metre turnaround for the bus at the location where it previously did a 3-point-turn. at Jack Rabbit Run and William's Point intersection. This is a very private and safe location and close for families who's children have disabilities to access. Our community has rallied together offering to donate land from our park if need to be construct a bus turnaround, to start a fundraising campaign, volunteer time. and some have even offered to build the bus turnaround themselves if need be. anything to keep our children safe.

We have requested that DSTS explore alternatives that could be available such as committing to send the mini-buses like before. having a parent or a second bus driver act as a spotter for the bus driver to turn around safely. We are aware that Councillor Kiezebrink sent letters to DSTS. our School Board Trustee Carolyn Morton. and Norah Marsh. Director of Education just last week. requesting that the bus stop remain in place in our community until the end of the school year so we can work tougher towards providing a suitable solution and allocate the appropriate amount of time and resources to have the solutions executed.

Page 152 of 211 Agenda Item #9.5.

Each of our solutions, letters, and requests, have been dismissed as not possible. DSTS actions have made it clear that there is no intention to collaborate, have open dialogue or to work to resolve our very valid concerns. They have only restated what the policy is, in any email, meeting, or letter; that it's the parents' responsibility to get the children to the bus stop safely, that roadways are the municipality’s responsibility, that it's not a hill, not a highway, that sight lines are met and "bus stop ahead” signage is not required (but we wonder where the measurements were taken from because the bus driver stopped mid-hill as it's the only place to stand for the students).

Parents and community members are asking when will DSTS be open and transparent with us? When will our concerns be responded to? Some parents have written letters or emails only to still receive no reply. How is this an acceptable practice of a Tax Funded Agency to simple ignore the very people who pay their taxes that provide the funding? Our families and members feel abandoned and ignored due to our rural status.

Minister Stephen Lecce, our elected Councillors (Ward Councillor Deborah Kiezebrink and Regional Councillor Wotten) have done everything they can think of to assist us. We are now asking that they engage you to investigate not only our concerns for our children's safety but how unfairly this community feels this matter has been handled by DSTS.

We wish to thank you in advance for your assistance and advocacy both on our behalf and on behalf of every Dead-End Road Child in Durham facing this some circumstance. Thank you for taking our concerns seriously and thank you to our Councillors for being safety ambassadors within Scugog Township.

We wish to thank you in advance for your assistance and advocacy both on our

behalf and on behalf of every Dead-End Road Child in Durham facing this same

circumstance. Thank you for taking our concerns seriously and thank you to our Councillors for being safety ambassadors within Scugog Township.

Sincerely,

Michelle Burg, WPCA Director

cc. Brent Clemens, WPCA President

W JJAM'SPOINT

READ BLOBLOGG POSTPOST:: https://durhamdeadendroadkids.ca/bloghttps://durhamdeadendroadkids.ca/blog-to-minister/f/minister—stephen-|ecce—p|ease-give-safe—stop---not--to-minister/f/minister-stephen-lecce-please-give-safe-stop---not- highwayhighway-57-57

Page 153 of 211 Agenda Item #9.5.

mmurmsnmnxiflmmw Hi Im lll l\um MW ‘ AprAprilil 2121,, 20202121

Durham Dead -, ‘ f . A To WWhomhom IItt MMayay CConcern:oncern: ' " End Road Kids We are deeply concerned about there no longer offiifi'éfififiegmhfifl23;“: _ , “- - , . ; : being a bus route on our deaddead-end-end street with the 5°“ 3““"9 safety concerns that it raises forfor the futurefuture of our two children. My wife and Il have two young children, a daughter starting school in September and a son who will be starting 2 years behind her. We’re not the only ones impacted…impacted... The Williams Point Cottagers Association is quickly growing and the 3 number of children on ththee street is steadily increasing. These concerns only multiply the further away the residenceresidence is down the street from the new bus stop.

, : The loss of the longlong-time-time bus route on William’s Point Road will force my wife to walk our t daughter to the top of our streetstreet and will also forceforce her to bring our son along 2.2km (twice daily) as my work requires that I am often on the road very early or on call while working around the province for the Ministry of Labour, Training and Skills Development and there ‘ would be no supervision for him in that time periodperiod.. You can imagineimagine the difficulties this would present for herher.. Tying intointo this, ififthe the snowplow isis no longerlonger coming down the street early enough to accommodate for the bus route, you can envision how difficult it would be for two young children walking through unplowed streets with no sidewalk inin the morning dark, aass well as sharing roads with commuters on their way to work. Though it breakbreakss our heartshearts,, we wwillill have to consider leaving our beautiful community as this once proposed bus stop change has now become reality.

The challenges and safety concerns this presentspresents forfor what seems like a minor issue of a threethree-point-point turn forfor the bus as compared to the frightfulfrightful alternative of children walking up to 2.2 kilometres to reach a bus stop that impedes live traffic coming down a blind hill should really be reconsidered.

If you forceforce parents to drive their children to the bus stop, not only will it congest narrow roadways during commuting hours, but it will also increase emissions fromfrom idling vehiclesvehicles.. IInn many cases this is nnotot even a possibilitypossibility forfor parents who would be unable to modify their hours of work to accommodate thisthis.. The possible economic impact of having to put off working to accommodate an amended bus route seems very inconsiderate to taxpayers who I guarantee will see no decreasdecreasee in their taxation in response to ththee change.

I hope I have provided enough information to allow for thorough debate into this issue and I do hope that the safety of the children residing on Williams Point Road is considered the paramount concern by the schoolschool board and the Durham Student Transportation Services.Services. II strongly urge you to reconsiderreconsider this change.

We are available to discuss our concerns further aatt and or by phone at and . We hope you reachreach out.

Sincerely,

CConcernedoncerned PParentsarents RResidingesiding at Williams Point Road, Steven and KaylKaylaa Anning

Page 154 of 211 Agenda Item #9.5.

The Corporation of The Township of Brock 1 Cameron St. E., P.O. Box 10 Cannington, ON L0E 1E0 705-432-2355

May 19, 2021

Premier Doug Ford Queen's Park, Toronto, ON M7A 1A1

Sent via email: [email protected]

Dear Honourable Sir:

Re: Durham Dead-End Road Kids

Please be advised that the Committee of the Whole of the Township of Brock received a delegation at their meeting held on May 10, 2021 and adopted the following resolution:

Resolution Number 05-6

MOVED by Lynn Campbell

That Dead-End Road delegations be received from parents, video, site www.durhamdeadendroadkids.ca and attached correspondence and;

Whereas Dead-End Road Kids (cul-de-sacs, private roads) busing is being moved from long- time residential pick ups; percentages of 830,000 Ontario bused students impacted as Student Transportation Services (STS) citing buses shouldn’t access private roads, do 3- point turns, or back ups; kids are expected to walk 1-2 km twice daily (caregivers 4x) in the morning dark or narrow road shoulders, and with no “bus stop ahead” warning signage;

Whereas parents report employment/housing is at risk as they must leave work to drop off/pick up children to avoid safety hazards of kids walking on highways unsupervised; secondary school youth reporting education at risk as missing class/affecting grades; children with disabilities are not helped (eg. double amputee who needs bus stop moved 160 ft and parents were told it’s their “responsibility to get kids to bus safely”);

Whereas parents are being told busing policy is schoolboard’s, but schoolboard say its STS, who say it is the Governance Committee of Ministry of Transportation, but Ministry of Education say it’s “tranportation consortia who administer the policy”; and trustee, governance say cannot change policies, so parents appealing to police, press and Councils with respect to the dangers; and that an oncoming car killed 12 year old Cormac and injured his sister while waiting at a newly relocated bus stop at the base of a hill, and;

Whereas STS have advised road improvements are the responsibility of municipalities, yet municipalities do not own the needed land, nor have millions of dollars to create 77m bus turnarounds, and; If this information is required in an accessible format, please contact the Township at 705-- 432 2355.

Page 155 of 211 Agenda Item #9.5.

Whereas Ontario Transportation Funding is $1 billion: Jan 27/20 Ministry said they’d improve student transportation, review funding formula; and given STS gets their funding by scoring well in reviews, and given Ministry establishing “Student Transportation Advisory Group” to hear STS secter expertise experience, and ideas;

Now Therefore Be it Resolved that the Corporation of the Township of Brock requests;

1. Exceptions to allow 3-point turns or backing up where necessary, to provide safer service to dead-end and private road kids, that policies be amended to reflect; and when not possible, 2. Exceptions to allow indemnification agreements to access private land for bus turnarounds to keep bus stops safer and closer to prescribed 800m distance; and when not possible, 3. “Bus Stop Ahead” warning signage be required to notify oncoming traffic, prior to STS moving common stops to main roadway and, 4. STS be comprised of solutions like mini-buses, vans, taxis or public transit worked into funding formulas so that it does not negatively impact STS funding stats; and, 5. Kid Key Performance Indicator (KPI) be included for Ministry “Effectiveness & Efficiency Follow Up Reviews”, establishing benchmarks for responsive problem solving for kids & parents’ busing concerns, and that this be an STS factor to receive funding; and, 6. That the Province provide a “Parent Portal” for ongoing busing feedback of their STS, so families and kids can review/provide comments, especially during Ministry STS reviews and revisions to funding; and, 7. That the Province have GPS tracking software to notify parents when children picked up/dropped off, and; That this Motion be distributed to Premier Doug Ford; Honourable Stephen Lecce, Minister of Education; Honourable Caroline Mulroney, Minister of Transportation; Durham MPP Lindsey Park; Haliburton-Kawartha Lakes-Brock MPP Laurie Scott; all Durham MPP's; Durham Region; all Ontario Municipalities; Rural Ontario Municipal Association (ROMA); Ontario Good Roads Association (OGRA); and Association of Municipalities of Ontario (AMO)

MOTION CARRIED

Should you have any concerns please do not hesitate to contact the Clerk’s Department, [email protected].

Yours truly,

THE TOWNSHIP OF BROCK

Deena Hunt Deputy Clerk

Page 156 of 211 Agenda Item #9.5.

The Corporation of The Township of Brock 1 Cameron St. E., P.O. Box 10 Cannington, ON L0E 1E0 705-432-2355

DH:ss

cc. The Honourable Stephen Lecce, Minister of Education, Ontario – [email protected] The Honourable Caroline Mulroney, Minister of Transportation – [email protected] Lindsey Park, MPP, Durham – [email protected] The Honourable Laurie Scott, MPP, Haliburton-Kawartha Lakes-Brock - [email protected] All Durham MPP’S Ralph Walton, Regional Clerk, Durham Region – [email protected] All Ontario Municipalities Rural Ontario Municipal Association – [email protected] Ontario Good Roads Association - [email protected] Association of Municipalities of Ontario – [email protected]

If this information is required in an accessible format, please contact the Township at 705-432-2355.

Page 157 of 211 Agenda Item #9.6.

Municipal Offices: 66 Charlotte Street Port Colborne, Ontario L3K 3C8 · www.portcolborne.ca

T 905.835.2900 ext 106 F 905.834.5746 Corporate Services Department E [email protected] Clerk’s Division

May 21, 2021

The Honourable Doug Ford, Premier of Ontario Sent via E-mail: [email protected] Legislative Building, Queen’s Park Toronto, ON M7A 1Y7

Dear Premier Ford:

Re: Resolution – Source Water Protection Legislation

Please be advised that, at its meeting of May 10, 2021, the Council of The Corporation of the City of Port Colborne resolved as follows:

That correspondence from the Town of Fort Erie regarding Source Water Protection Legislation, be supported.

A copy of the above noted resolution is enclosed for your reference. Your favourable consideration of this request is respectfully requested.

Sincerely,

Amber LaPointe City Clerk

ec: Honourable Jeff Yurek, Minister of Environment, Conservation and Parks Jeff Burch, MPP, Niagara Centre Sam Oosterhoff, MPP, Niagara West Jennifer Stevens, MPP, St. Catharines Wayne Gates, MPP, Niagara Falls Ontario Conservation and all Ontario Conservation Authorities: [email protected]; [email protected]; [email protected]; [email protected]; @cloca.com; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected];[email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected];

Page 1 of 2

Page 158 of 211 Agenda Item #9.6.

[email protected]; [email protected]; [email protected]; [email protected]; [email protected]; sommer.casgrain- [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected] Association of Municipalities of Ontario (AMO) Ontario Municipalities

Page 2 of 2

Page 159 of 211 Agenda Item #9.6.

Community Services

Legislative Services

April 27, 2021 File #120203 Sent via email: [email protected]

The Honourable Doug Ford, Premier of Ontario Legislative Building Queen's Park Toronto, ON M7A 1A1

Honourable and Dear Sir:

Re: Province Investigating and Updating Source Water Protection Legislation

Please be advised the Municipal Council of the Town of Fort Erie at its meeting of April 26, 2021 passed the following resolution:

Whereas the Municipal Council of the Town of Fort Erie passed a resolution on October 21st, 2019 identifying that 1,100 private water wells were in operation in the Town of Fort Erie, of which 75% were used for domestic purposes including human and livestock consumption, and

Whereas the Municipal Council of the Town of Fort Erie further identified in that resolution that Council requires the protection of water in the aquifer supplying water to those wells from contamination as the result of any remediation of Pit One owned by the Port Colborne Quarries in the City of Port Colborne, and further

Whereas Report No. PDS-23-2021, approved by Council on March 22, 2021, identified that while the Niagara Peninsula Conservation Authority, The Regional Municipality of Niagara and Local Area Municipalities work together to protect source water, these plans do not generally apply to private servicing, and

Whereas Report No. PDS-23-2021 further identified efforts undertaken by the Town of Fort Erie through available provincial planning policy, regulation and legislation to protect source water within the Town of Fort Erie without any explicit ability to designate source water protection for private services, and

Whereas on July 28, 2010, through Resolution 64/292, the United Nations General Assembly explicitly recognized the human right to water and sanitation and acknowledged that clean drinking water and sanitation are essential to the realization of all human rights, and

…/2

Mailing Address: The Corporation of the Town of Fort Erie 1 Municipal Centre Drive, Fort Erie ON L2A 2S6 Office Hours 8:30 a.m. to 5:00 p.m. Phone: (905) 871-1600 FAX: (905) 871-4022 Web-site: www.forterie.ca

Page 160 of 211 Agenda Item #9.6.

The Honourable Doug Ford, Premier of Ontario Page two

Whereas it would be desirable to ensure that those in our community who rely on wells and other private servicing for clean drinking water are afforded the same source water protection as municipal drinking water systems;

Now therefore it be resolved,

That: The Municipal Council of the Town of Fort Erie recognizes and acknowledges that clean drinking water and sanitation are basic human rights and essential to the realization of all human rights, and further

That: The Municipal Council of the Town of Fort Erie requests that the Ministry of Environment, Conservation and Parks consider legislative changes that would permit the expansion of source water protection to aquifers and private services, and further

That: This resolution be circulated to The Honourable Doug Ford, Premier of Ontario, the Honourable Jeff Yurek, Minister of the Environment, Conservation and Parks, Wayne Gates, MPP Niagara Falls, Jeff Burch, MPP Niagara Centre, Jennifer Stevens, MPP St. Catharines and Sam Oosterhoff, MPP Niagara West, and further

That: This resolution be circulated to all Conservation Authorities and Municipalities in Ontario for their endorsement and support.

Thank you for your attention to this matter.

Yours very truly,

Carol Schofield, Dipl.M.A. Manager, Legislative Services/Clerk [email protected] CS:dlk c.c. The Honourable Jeff Yurek, Minister of Environment, Conservation and Parks [email protected] Jeff Burch, MPP, Niagara Centre [email protected] Sam Oosterhoff, MPP, Niagara West [email protected] Jennifer Stevens, MPP, St. Catharines [email protected] Wayne Gates, MPP, Niagara Falls [email protected] Ontario Conservation and all Ontario Conservation Authorities: [email protected]; [email protected]; [email protected]; [email protected]; @cloca.com; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected];[email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected] Ontario Municipalities

Page 161 of 211 Agenda Item #9.7.

P a g e | 1

May 7, 2021

RE: Support for 988 – a 3 Digit Crisis and Suicide Prevention Hotline

Please be advised that the Council of the Municipality of Grey Highlands, at its meeting held May 5, 2021, passed the following resolution:

2021-312 Moved by Aakash Desai, Seconded by Dane Nielsen

Whereas the Federal government has passed a motion to adopt 988, a National three-digit suicide and crisis hotline; and

Whereas the ongoing COVID-19 pandemic has increased the demand for suicide prevention services by 200%; and

Whereas existing suicide prevention hotlines require the user to remember a 10-digit number and go through directories or be placed on hold; and

Whereas in 2022 the United States will have in place a national 988 crisis hotline; and

Whereas the Municipality of Grey Highlands recognizes that it is a significant and important initiative to ensure critical barriers are removed to those in a crisis and seeking help; now

Therefore be it resolved that the Municipality of Grey Highlands endorses this 988 crisis line initiative; and

That the Municipality of Grey Highlands request that this initiative move forward expeditiously; and

That a copy of this resolution be sent to Bruce-Grey-Owen Sound MP , Bruce-Grey-Owen Sound MPP Bill Walker, Federal Minister of Health , the Canadian Radio-television and Telecommunications (CRTC) and all municipalities in Ontario. CARRIED.

As per the above resolution, please accept a copy of this correspondence for your information and consideration.

The Municipality of Grey Highlands  206 Toronto Street South, Unit One P.O. Box 409 Markdale, Ontario N0C 1H0 519-986-2811 Toll-Free 1-888-342-4059 Fax 519-986-3643  www.greyhighlands.ca  [email protected]

Page 162 of 211 Agenda Item #9.7.

P a g e | 2

Sincerely,

Jerri-Lynn Levitt Deputy Clerk Council and Legislative Services Municipality of Grey Highlands

The Municipality of Grey Highlands  206 Toronto Street South, Unit One P.O. Box 409 Markdale, Ontario N0C 1H0 519-986-2811 Toll-Free 1-888-342-4059 Fax 519-986-3643  www.greyhighlands.ca  [email protected]

Page 163 of 211 Agenda Item #9.8.

Legislative Services Michael de Rond 905-726-4771 [email protected]

Town of Aurora 100 John West Way, Box 1000 Aurora, ON L4G 6J1

May 3, 2021 Delivered by email [email protected]

The Honourable Patty Hajdu Minister of Health House of Commons Ottawa, Ontario K1A 0A6

Dear Minister:

Re: Town of Aurora Council Resolution of April 27, 2021 Re: Correspondence from Mayor Allan Thompson, Town of Caledon; Re: Support for 988, a 3-Digit Suicide and Crisis Prevention Hotline

Please be advised that this matter was considered by Council at its meeting held on April 27, 2021, and in this regard Council adopted the following resolution:

1. That the memorandum regarding Correspondence from Mayor Allan Thompson, Town of Caledon; Re: Support for 988, a 3-Digit Suicide and Crisis Prevention Hotline, be received; and

2. That Council support the Town of Caledon initiative regarding 988, a 3-Digit Suicide and Crisis Prevention Hotline; and

3. That a letter demonstrating Aurora Council's support be sent to , MP Aurora—Oak Ridges—Richmond Hill, , MP Newmarket—Aurora, Michael Parsa, MPP Aurora—Oak Ridges—Richmond Hill, Hon. Christine Elliott, MPP Newmarket—Aurora, Hon. Patty Hajdu, Federal Minister of Health, the Canadian Radio-television and Telecommunications Commission (CRTC), and all Ontario municipalities.

The above is for your consideration and any attention deemed necessary.

Page 164 of 211 Agenda Item #9.8.

Town of Aurora Council Resolution – Support for 988, a 3-Digit Suicide and Crisis Prevention Hotline May 3, 2021 Page 2 of 2

Yours sincerely,

Michael de Rond Town Clerk The Corporation of the Town of Aurora

MdR/lb

Attachment: Correspondence dated March 31, 2021, from Mayor Allan Thompson, Town of Caledon; Re: Support for 988, a 3-Digit Suicide and Crisis Prevention Hotline

Copy: Leona Alleslev, MP Aurora—Oak Ridges—Richmond Hill Tony Van Bynen, MP Newmarket—Aurora Michael Parsa, MPP Aurora—Oak Ridges—Richmond Hill Hon. Christine Elliott, MPP Newmarket—Aurora Canadian Radio-television and Telecommunications Commission (CRTC) All Ontario Municipalities

Page 165 of 211 Agenda Item #9.8.

Attachment

Sent via E-Mail to: [email protected] March 31, 2021

The Honourable Patty Hajdu Federal Minister of Health House of Commons Ottawa, ON K1A 0A6

Dear Ms. Hajdu,

RE: SUPPORT FOR 988, A 3-DIGIT SUICIDE AND CRISIS PREVENTION HOTLINE

I am writing to advise that at the Town Council meeting held on March 30, 2021, Council adopted a resolution endorsing the 988 crisis line initiative to ensure critical barriers are removed to those in a crisis and seeking help.

The resolution reads as follows: Whereas the Federal government has passed a motion to adopt 988, a National three-digit suicide and crisis hotline;

Whereas the ongoing COVID-19 pandemic has increased the demand for suicide prevention services by 200%;

Whereas existing suicide prevention hotlines require the user to remember a 10- digit number and go through directories or be placed on hold;

Whereas in 2022 the United States will have in place a national 988 crisis hotline;

Whereas the Town of Caledon recognized that it is a significant and important initiative to ensure critical barriers are removed to those in a crisis and seeking help;

Now therefore be it resolved that the Town of Caledon endorses this 988 crisis line initiative; and

That a letter demonstrating Caledon’s support be sent to , MP, Dufferin-Caledon, the Honourable Sylvia Jones, MPP, Dufferin-Caledon, the Honourable Patty Hajdu, Federal Minister of Health, the Canadian Radio-television and Telecommunications (CRTC) and all municipalities in Ontario.

Page 166 of 211 Agenda Item #9.8.

Thank you for your attention to this very important matter. We look forward to hearing from you.

Sincerely,

Allan Thompson Mayor

Cc. Kyle Seeback, MP Dufferin-Caledon, [email protected] Honourable Sylvia Jones, MPP Dufferin-Caledon, [email protected] Ian Scott, Chairperson and Chief Executive Officer, Canadian Radio-Television and Telecommunications Commission (CRTC), [email protected] All Ontario Municipalities

Page 167 of 211 Agenda Item #9.9.

Office of the Warden Warden Jim Aitcheson

MPP Randy Pettapiece [email protected]

May 26, 2021

RE: Domestic COVID-19 Vaccine Production and Capacity

Dear MPP Pettapiece,

At the regular meeting of Council held on May 20, 2021, Perth County Council passed the following resolution brought forward from a Notice of Motion:

Moved by: Councillor Doug Eidt Seconded by: Councillor Doug Kellum

WHEREAS throughout the COVID-19 pandemic, Canada has relied on international partners to provide COVID-19 vaccinations; and

WHEREAS the distribution of COVID-19 vaccines to Canada may be delayed due to the production/distribution of the vaccine outside of Canada; and

WHEREAS the increased support from all levels of government on the creation of COVID-19 vaccines domestically would increase Canada’s vaccine capacity; and

NOW THEREFORE the Council of Perth County recommend to the Federal Government to support domestic production of a COVID-19 vaccine; and

THAT the Council of Perth County encourage all levels of Government to engage and support domestic vaccine capacity; and

THAT this motion be sent to Perth / Wellington MPP Randy Pettapiece, MP and to all municipalities of Ontario.

The conversation was centered around the COVID-19 vaccination, but further developed to ensuring that as a Country we can best create and supply all necessary vaccinations. We thank you for your

Corporation of the County of Perth 1 Huron Street, Stratford, Ontario, Canada N5A 5S4 t. 519-271-0531 f. 519-271-6265 www.perthcounty.ca

Page 168 of 211 Agenda Item #9.9.

advocacy on this matter and look forward to supportive responses from our municipal counterparts and officials from all levels of government.

Sincerely,

Jim Aitcheson, Warden The Corporation of the County of Perth

CC: MP John Nater - [email protected] Ontario Municipalities

Page 169 of 211 Agenda Item #9.10.

THE CORPORATION OF THE TOWN OF PERTH 80 Gore Street East Perth, Ontario K7H 1H9 Phone: (613) 267-3311 Fax: (613) 267-5635

April 30, 2021

Honourable Premier Doug Ford Premier of Ontario Legislative Building Queens Park Toronto, ON M7A 1A1

Dear Premier Ford:

Sent via Email: [email protected]

Re: Provincial Hospital Funding of Major Capital Equipment

The Town of Perth is requesting that further consideration be given to having the province be financially responsible for the replacement costs associated with all major capital equipment in hospitals, as municipalities across the province are facing major shortfalls in meeting their financial obligations. As set out in their asset management plans and cannot afford to directly absorb the financial responsibility for the replacement costs of the hospitals' major capital equipment without jeopardizing their financial sustainability.

As well, if the province is unwilling to assume the full responsibility for funding local hospitals completely, the Town of Perth requests that the province must develop a legislative framework as to how counties and municipalities should best address the financial shortfalls facing hospitals throughout Ontario, specifically the funding of major capital equipment;

Sincerely, . ~.(_, phfl Jr/ John Fenik Mayor of Pe cc: Ontario unicipalities AMO - [email protected]

www.perth.ca

Page 170 of 211 Agenda Item #9.11.

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Page 175 of 211 Agenda Item #9.12.

Barristers & Solicitors O'CONNOR Brian J. Hanna Tanya A. Leedale MACLEOD Robert Krizman Orie H. Niedzviecki James McAskill Evelyn Perez Youssoufian HANNA LLP Konstantine J. Stavrakos Lynne A. Daubaras Owen J. Duguid Kellie Gray Geraldine C. Hewitt Alexander J. Parr Kaleigh Dryla Yousef Elsohemy Meaghan Carlson Konstantine J. Stavrakos Meaghan Carlson 905-842-8030 X336 l 905-842-8030 X3354 Counsel: Michael C. Morgan [email protected] [email protected]

May 27, 2021

Mayor and Council, Township of Ramara CIO Ms. Jennifer Connor, Clerk 2297 Highway 12, PO Box 130, Brechin, ON, LOK I BO

RE: Proposed Road Closure and Sale Bylaw to be Considered May 31 2021

We represent Bot Holdings Ltd and Bot Aggregates Ltd . ("Bot"). As you are aware, we provided written comments about the proposed closure and sale of three unopened road allowances: pait of the road allowance between Concessions B & C, part of the road allowances between Concessions D & E, and the entire road allowance between lots 15 & 16 of Concessions D & E (" the road allowances") on April 29, 2021. We also attended a May 17, 2021 Committee of the Whole meeting where the matter was discussed as a deputation.

While Bot remains strongly opposed to the closure and sale of the road allowances and maintains that it is inconsistent with provincial and municipal law, as it appears that the Township Council has already made up its mind to close and sell the road allowances, Bot respectfully makes two requests to mitigate the losses caused by the closure and sale:

I. Correction of drainage and damage to fencing: the lack of drainage and damage to property, including torn down fencing should be corrected in advance of any sale. To be clear, the berms in place on Bot's quarry pre-dated the construction of the road earlier this year and are requirements of its aggregate licence. Proper road construction would have taken existing conditions into account and provided appropriate drainage within the road allowance. The lack of drainage poses a serious problem for Bot, especially when combined with the fact that some of the fences on Bot's private property (in other words fences outside the road allowance) were torn down by the road builder during construction. The footings for the fencing can not be properly established due to the issues caused by the lack of road drainage. So, to re-establish the fencing (which should be at the purchaser's cost) proper drainage needs to be installed.

2. Easement to prevent Iandlocking of aggregate licensed lands: Bot holds approximately 50 acres (Part of Lot 15, Concession C) which would be landlocked by the proposed closure and sale. The lands are licensed for aggregate extraction as part of Bot's licence (see attached licence

700 Kerr Street, Oakville, Ontario, Canada L6K 3W5 T: 905-842-8030 Main Fa x: 905-842-2460 Real Estate Fa x: 905-842-4 1 80 www.o mh.ca

Page 176 of 211 Agenda Item #9.12.

drawings, identifying these lands as Phase 4. Landlocking these lands would therefore result in a very significant economic loss to Bot.

Bot recently discovered that the agreement of purchase and sale calls for an easement in favour of Bot to address this, which Bot was not made aware of. To date no one has approached Bot regarding this easement. Bot requests that prior to the completion of the sale ofthe road allowance: (a) an R plan with easement dimensions be approved by Bot and deposited on title; (b) the easement terms be agreed to with the prospective purchaser; ( c) an undertaking be provided that the easement will be registered at the time of closing of the sale; and ( d) all costs associated with the registration of the easement be at the purchaser's expense.

We respectfully ask that this letter be made part ofthe Council agenda at the May 31th, special meeting of Council wherein the closure and sale ofthe road allowances will be determined, and if Council elects to proceed that it require a resolution ofthese issues prior to and as a condition of sale.

Thank you.

Regards,

O'CONNOR MACLOED HANNA LLP

Konstantine Stravrakos Meaghan Carlson

Page 177 of 211 Agenda Item #9.13.

EWART

O'DWYER Barristers and Solicitors May28, 2021

Via [email protected]

Township ofRamara P.O. Box 130 Brechin, Ontario LOK lBO

Attention: Jennifer Connor

Dear Madam:

Re: Proposed Road Closure aud Sale By-law Our File No.: 2055-020 At this time, it is the writer's understanding that a further Letter of Objection has been received with respect to proposed road closure and sale of the road allowance between Concessions B and C, Part of the road allowance between Concessions D and E, and the road allowance between Lots 15 and 16, Concession Band E.

In response to this Letter ofObjection, the writer provides the following comments.

Section 34 of the Municipal Act, 2001:

As you are aware, the closing of any public highway, which would include a road allowance, is governed by the provisions of Section 34 ofthe Municipal Act, 2001, as amended.

As a result of the repeal of Sections 34(1) - (10), of the Municipal Act Amendment of 2006, effective January 1, 2007, municipalities were mandated to prepare policies and procedures in a number ofareas including highway closing procedures.

Accordingly, any closure ofa public highway is now governed by Section 34(1) of the Municipal Act, 2001, and any road closure policies adopted by the municipality.

By-law 2005.114 of the Corporation of the Township of Ramara serves to establish the procedure and policy as it relates to the closing of public highways within the jurisdiction of the Municipality.

311 George Street North, Suite 103, Peterborough, ON K9] 3H3 Tel: (705) 874-0404- Fax: (705)874-1165 www.ewartodwyer.com *M.john Ewart Certified by the law Society as a Specialist in Municipal Law- Local Government/Land Use Planning

Page 178 of 211 Agenda Item #9.13.

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Due to the fact that the subject lands are a public highway under the jurisdiction of the Township of Ramara, it is up to Municipal Council to determine what is in the interest of both the Municipality, and the public, when considering the closure of any public highway including that of a road allowance.

Specific reference has been made to the fact that the Municipality is not at liberty to sell any "continuous road allowance" pursuant to Section 8 of the Sale of Land By-law 2005.114.

It would appear that the purpose and objective of Section 8 of By-law 2005.114 is to prevent the sale of any road allowance which would serve to provide the development of future highways acquired by the municipality.

In the case at hand, the identified portions of the unopened road allowance to be stopped up, closed and conveyed do not appear to form part of any future road needs, or provide for any future connectivity.

In this regard, those portions of the subject lands appear to be surplus to the Township of Ramara's road needs.

Possible Contravention ofMunicipal By-laws:

A further objection raised in this matter pertains to the fact that the perspective Purchaser may be in contravention of several Municipal By-laws, and specifically Fill By-law 2018.148 and Driveway Entrance By-law 2017.43.

At this time, the writer is unaware of any contravention of those two (2) particular By-laws or any charges pending with respect to breach of same.

In any event, the operation of By-law 2005.114, being a By-law authorizing the Township to sell surplus lands, is not contingent upon compliance with the identified Municipal By-laws. Ifthe perspective Purchaser fails to abide by any By-law of the Municipality, this would be a concern to the Municipality and would need to be addressed at that time, and through the proper forum.

Need for Planning Relief:

A third objection raised with respect to the proposed closing of the road allowance is the need for planning relief in order to operate a haul route upon the subject lands.

As with the above concern, if there is a need for planning relief from the Township's Comprehensive Zoning By-law in order to allow for a proposed haul route to be located upon the subject lands, it will be the requirement of the perspective Purchaser to be compliant with all zoning requirements.

In the event that a necessary zoning by-law amendment is required and if it cannot be obtained, then the subject lands cannot be used as a haul route. This is a risk borne by the Proponent in deciding to acquire the subject lands.

Page 179 of 211 Agenda Item #9.13.

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Need for Municipal Environmental Assessment:

Finally, with respect to the issue of the need for a Municipal Environmental Assessment, the current License of Occupation provided to the Proponent allowed for preliminary work to proceed with respect to the proposed use as a haul route.

In doing so, it was the responsibility of the perspective Purchaser to obtain all necessary approvals and Permits in order to undertake such work. In doing so, it was the expectation and requirement of the perspective Purchaser to comply with all applicable legislation before undertaking any and all improvements to the road allowance prior to the use of the subject lands as a haul route. This would extend not only to compliance with the provisions of the Environment Assessment Act, as well as any requirements pursuant to the Aggregate Resources Act.

Summary:

In summary, if Council for the Corporation of the Township of Ramara proceeds with the proposed transaction, it will fall to the Purchaser to comply with all applicable legislation and to have regard to those concerns raised in the Letters ofObjection received by the Municipality as it relates to this matter prior to the creation ofa haul route upon the subject lands.

I trust that the above is of assistance to you and Council in this matter.

Should you have any questions or concerns, please do not hesitate to contact the writer.

Very truly yours, EWART10TER ~itt~t MJE/jm cc. John Pinsent

Page 180 of 211 Agenda Item #9.14.

EWART

O'DWYER Barristers and Solicitors

May27, 2021

Via E-mailjpopple@J'amara.ca

Township ofRamara P.O. Box 130 Brechin ON LOK lBO

Attention: Jon Popple

Dear Sir:

Re: Short Term Rental Accommodation Licensing By-law Amendment Our File No.: 2055-030

The writer acknowledges and thanks you for your email/letter of May 25, 2021 with respect to the above-noted matter.

At this time, it is the writer's understanding that the Municipality is considering amending By­ law 2020.11, being a By-law to license, regulate and govern short term rental accommodation uses.

By-law 2020.11 was passed on the 27th day ofJanuary, 2020.

Upon a review of the proposed amendments, in whole they would appear to be proper particularly in light of the fact that the Municipality has now had the benefit of having a short term rental accommodation by-law in place for approximately sixteen (16) months.

311 George Street North, Suite 103, Peterborough, ON K9] 3H3 Tel: (705) 874-0404 ~Fax: (705)874-1165 www.ewartodwyer.com *M.john Ewart Certified by the Law Society as a Specialist in Municipal Law- Local Government/ Land Use Planning

Page 181 of 211 Agenda Item #9.14.

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However, there are several proposed amendments which are of concern to the writer, and they are as follows:

(a) 300m Setback:

Firstly, with respect to a 300m setback between new and existing short term rental accommodations, the concern is the authority provided for by the Municipal Act, 2001 for such limitation.

The broad authority for a municipal corporation to license businesses is provided for by Section 10(2)(11) ofthe Act.

Section 10(2)(11) is further re-enforced by Section 151 of the Act, which provides broader authority to a municipality to license, regulate or govern real and personal property used for business which is subject to a license.

However, the authority provided for by both Section 10 and Section 151 of the Act does not provide for a prohibition ofa license based on geographical distance.

Furthermore, the imposition of a restriction on new short term rentals operating within 300m of existing short term rental operations could result in allegations of unfairness or discrimination, and therefore subjecting the by-law to potential challenge.

In addition, regard must be had to Section 153(1) of the Municipal Act, 2001, which specifically provides that despite Sections 9, 10, 11 and 151 of the Act, a municipality shall not, except as otherwise provided, refuse to grant a license for business under this Act by reasons only of the location of the business.

In short, unless it can be established that the existence of two (2) or more short term rental accommodations within 300m of each other would cause other adverse impacts such as increased traffic or noise, a municipality is not at liberty to regulate the granting of a license based only on the location ofthe proposed acconnnodation.

(b) Administrative Penalties:

With respect to the increase of administrative penalties, such authority is provided for by Section 434.1 of the Act which specifically provides for administrative penalties.

It is of note that Section 434(2) identifies the purpose of administrative penalties as being a means ofassisting a municipality in promoting compliance with its by-laws.

In the case at hand, a progressive increase of municipal administrative penalties based on subsequent offences would serve to meet the identified objective.

Page 182 of 211 Agenda Item #9.14.

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It would, however, be the writer's suggestion that after a fourth offence the use of municipal administrative penalties should cease and consideration be provided to commencing action through either the Superior Court of Justice or the Ontario Court of Justice for compliance with the license.

The alterative, of course, is to revoke the license on the basis of non-compliance on the issuance for administrative penalties.

It is of note that administrative penalties are not meant to be punitive in nature, but rather to compel compliance. It is for this reason that the number of administrative penalties is limited to a specified number following which other means of enforcement will need to be considered by the municipality.

(c) Notification and Indemnification Requirements:

With respect to the removal of the notification and indemnification requirements for insurance, this proposed amendment is not of concern so long as the requirements of obtaining a short term rental accommodation license requires the owner obtaining commercial general liability business insurance ofat least two million dollars ($2,000,000.00).

As indicated in earlier correspondence, a commercial reasonable limit for general liability insurance is currently five million dollars ($5,000,000.00). However, if the municipality is comfortable with the owner/operator obtaining no less than two million dollars ($2,000,000.00) the proposed amendment is satisfactory.

(d) Building Code Act, 1992 and Fire Protection and Prevention Act, 1997:

Finally, with respect to specific references to the Building Code Act, 1992, and the Fire Protection and Prevention Act, 1997, there is no concern with using general language such as applicable Building Code and Fire Code insulation.

In doing so it prevents a possible challenge to the by-law in the event that a specific identified section of either the Building Code or Fire Code is not properly referenced in the by-law itself.

As you are aware, it is not uncommon for by-laws to often state that the Licensee shall comply with all applicable Federal and Provincial legislation and regulations.

Accordingly, there is no difficulty with the proposed amendment to use a general statement of applicable Building and Fire legislation rather than specific reference to particular legislation.

Summary:

Other than the comments set out above, I do not have any specific concern with the proposed amendments to By-law 2020.11.

Page 183 of 211 Agenda Item #9.14.

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It is assumed that the proposed amendments are the result of the Municipality now having in place a Short Term Rental Accommodation for over a year, and therefore the proposed amendments are as a result ofthe experiences of the Municipality during that period oftime.

I trust that the above is of assistance to you and Council in this regard.

Should you have any questions or concerns, please do not hesitate to contact the writer.

M~Ewart~1Zu MJE/jm cc. J. Connor C.Wainman

Page 184 of 211 Agenda Item #9.15.

4884 Fairvalley Road Ramara, ON L3V 7C8 May 26, 2021

Township of Ramara Town Council 2297 ON-125 Brechin, ON L0K 1B0

Re: Tile Drainage –Request for Tile through Concession 11 Road

Dear Council:

We would like to request permission to put a tile through Concession 11, between Fairvalley Road and Side Rd 20. We are in the works of having our front 50 acres tile drained. The farm address is 4884 Fairvalley Road. We are also hoping to use to the Township loan to help finance the installation of the tile drain system. Our application was sent in back in March and we still have not heard on the outcome of it.

We look forward to hearing from you.

Sincerely,

Page 185 of 211 Agenda Item #9.15.

Home Farm

0 0.13 0.25

miles

Tiled: Lateral acres:50 Main spacing:40'

OMAFRA Licenses Business #2523 Elmvale Business #2539 Cochrane Plow #DM-0885 A Operator #1480 Dave

Page 186 of 211 Agenda Item #9.16.

Cathy Wainman

From: Patrick Heslin Sent: Friday, May 21, 2021 6:37 AM To: Cathy Wainman Subject: Speed limit Fawn Bay

Hello Cathy Good talking to you the other day and thank you for the information.

My question is, can the speed limit on Fawn Bay Rd be reduced to 25-30km per hour and still maintain the current quality of road service we now receive ? The road service in summer and winter is excellent and greatly appreciated.

My concern and the concern of the residents is safety. Fawn Bay Rd is a residential dead-end road. There are many more full-time families here with children and in the summer that number dramatically increases. Thank You. Stay safe keep healthy Pat Heslin

Sent from Outlook

1

Page 187 of 211 RECEIVED

Date: May 13, 2021 MAY 1 3 !U!J

To: Caroline Schiavone TOWNSHIP OF RAMARA From: Marilyn Muehlegg

Re: BCCB Resignation

This letter Is to inform you that I am resigning my position of Chair effective immediately from the BCCB.

There has not been a committee meeting since March of 2020 and I have no idea who is or isn't active on the committee.

I have returned the organization and minute book to the filing cabinet at the Brechin Park Building Meeting Room.

I have returned the keys to the meeting room for the appropriate locks for the dog park and BCCB building rooms to the filing cabinet key container.

I am keeping the Storage Container/Trailer key as I will need it as Chair for Brechin and Beyond where our bikes and decorations are currently stored.

I met with Lynn and Susan Garms today at the Dog Park when I was trying to figure out the key situation and learned that they had been asking over the course of the last several months about the upkeep of the doggie poop station replacement bags and keys. I resolved the situation in a few minutes by replacing all the bags that had been stored in the meeting room and allocating 2 ofthe poop station keys to Susan and Lynn for further monitoring- FYI - I gave them your name as contact for further info and about volunteering for the BCCB committee as well

I remain available should questions arise either from Township staff or new BCCB members. 705-955­ 2851.

I thank you, Caroline, the Township of Ramara, Councillor Kai Johnson and Councillor Gary Hetherington for the opportunity to make a difference in the community Agenda Item #9.17. Page 188 of 211 Cheers Agenda Item #9.18.

From: Jessica Brandt To: Madison Dunn Subject: Re: Ramara Trail Committee Date: May 11, 2021 12:39:00 PM Attachments: image001.png image002.png image003.png image004.jpg image004.jpg

Good afternoon,

We have recently sold our home, which came quickly, as we were planning to stay here but an opportunity became available to us so we sold our home. I was looking forward to joining. My apologies for not being able to commit at this time.

Thanks again Jessica

On Tue., May 11, 2021, 12:06 p.m. Madison Dunn, wrote:

Good morning Jessica,

I am sending this email to confirm that it was your intention to resign from the Ramara Trails Committee?

I received an email that Larry Barton had reached out to you regarding your move and I just wanted to touch base.

Thank you and I look forward to hearing from you.

Madison

Madison Dunn | Executive Assistant to the CAO/Council Liaison

P.O. Box 130 Brechin, Ontario L0K 1B0

P: 705-484-5374 ext. 235 | F: 705-484-0441

E: [email protected] | W: www.ramara.ca

Page 189 of 211 Agenda Item #9.19.

Township of Ramara Council Expense Form Name: Jennifer Fisher Month: Mar/Apr

Date Meeting Details Full Day Half Day KM

22-Mar Met with resident JW~quarry 31.2

11-Apr Met with resident JW~Quarry 31,2

15-Apr Met with DMJG to carpool to Harritage Farm Boat launch 14.2

16-Apr Met with DMJG to carpool resident concern Bayshore~ditch 14.2

26-Apr Met with resident MN~trees then to airport concern 49.1

30-Apr Met with DMJG to carpool resident concern Bayshore~ditch 14.2

Misc Expenses (Parking etc.) Misc Expenses (Parking etc.) Misc Expenses (Parking etc.) Misc Expenses (Parking etc.)

2020 Rates $126.76 $63.38 $0.54

TOTAL ***Any receipts must be attached

Signature: ______Date: ______

Page 190 of 211 Agenda Item #10.1.

Committee of the Whole Report – 07/21 Monday, May 17, 2021 - 9:30 AM Electronic Meeting via Zoom

The Electronic Committee of the Whole meeting of the Township of Ramara was called to order on Monday, May 17, 2021, at 9:30 AM, with the following members present:

PRESENT: Mayor Basil Clarke Deputy Mayor Joe Gough Councillor Ward 1 David Snutch Councillor Ward 2 Jennifer Fisher Councillor Ward 3 Ted Lamb Councillor Ward 4 Gary Hetherington Councillor Ward 5 Kal Johnson

Chief Administrative Officer John Pinsent Director of Legislative and Community Services/Clerk Jennifer Connor Deputy Clerk Cathy Wainman Director of Finance/Treasurer Zach Drinkwalter Director of Infrastructure Kathy Sipos Director Fire & Rescue Services/Fire Chief Tony Stong Chief Building Official Walied Zekry Chief Building Official Leo Grellette Community Standards Manager Jon Popple Planning Supervisor/Zoning Administrator Deb McCabe Resources Technician Dyana Marks Asset Management Coordinator/GIS Analyst Jennifer Stong Township Solicitor John Ewart HR Coordinator/H&S Officer Brittany Wilson Manager of Business, Communications and Community Engagement Ashley Watson Executive Assistant to the CAO/Council Liaison Madison Dunn ABSENT:

1. OPENING OF THE MEETING

2. DISCLOSURE OF PECUNIARY INTEREST

Page 191 of 211 Agenda Item #10.1.

3. DEPUTATIONS/PRESENTATIONS 3.1. Konstantine Stravrakos of O'Connor Macleod Hanna LLP and Steve Andrews from BOT Aggregates presented the Members of Council with their objections to the closing and selling of portions of unopened road allowances known as Concession Road B-C, Sideroad 15-16 and Concession Road D-E.

CW.136.21 THAT we consider the comments by Konstantine Stravrakos from O'Connor Macleod Hanna LLP, and Steve Andrews of BOT Aggregates regarding the proposed road closing and sale bylaw to close a portion of the unopened road allowances known as Concession Road B-C, Sideroad 15-16, and Concession Road D-E.

4. ADMINISTRATION/FINANCE/PERSONNEL – COUNCILLOR JOHNSON, LIAISON 4.1. Internet Update

CW.137.21 That Council endorse the option of loan guarantees in the negotiation process and that the initial authority be capped at $100,000 for a two year period.

5. CULTURE & RECREATION SERVICES – COUNCILLOR LAMB, LIAISON

6. ENVIRONMENTAL SERVICES – COUNCILLOR FISHER, LIAISON 6.1. Inflow and Infiltration (I&I) Reduction Strategy

CW.138.21 THAT we receive Report ES-05-21 regarding an Inflow and Infiltration Reduction Strategy for the Township of Ramara’s wastewater systems as information.

6.2. Water Supply Systems Cost of Service

CW.139.21 THAT we receive Report ES-04-21 regarding Cost of Water Service as information.

CW.140.21 THAT staff investigate the feasibility of decommissioning water systems that are operating in the negative.

CW.141.21 THAT staff investigate the legality of combining water system costs so that one system may subsidize other water systems.

Committee of the Whole May 17, 2021 Page 2 of 5

Page 192 of 211 Agenda Item #10.1.

6.3. Concession Road 3 Watermain Status Report

CW.142.21 THAT we receive Report ES-06-21 regarding the watermain extension on Concession Road 3 in the Township of Ramara as information.

Questions from Media and Public regarding items on the agenda pertaining to Environmental Services

Konrad Brenner asked why money has been spent on the above mentioned report Item 6.2, Water Supply Systems Costs of Service in the light of: • Previous Councils spent much effort achieving uniform water rates; • Council's planning decisions for the last 20 years have encouraged municipal water systems in all suburban areas; • the existing houses were built with Council's approval on the basis of municipal water which was paid for by the landowner; • going to a none-municipal water system would likely lead to considerable objections; and • there is an other level of government in Canada that is spending horrendous amounts of money to maintain and refurbish municipal systems in small communities.

7. PLANNING & DEVELOPMENT SERVICES – DEPUTY MAYOR GOUGH, LIAISON 7.1. BOT Aggregates Limited Permit to Take Water ERO 019-2540

CW.143.21 THAT we receive the Decision regarding BOT Aggregates Limited Permit to Take Water ERO-2540, as information

7.2. Building Department Update

CW.144.21 THAT We receive Report BP-17-21 regarding Building Department Update as information.

Unfinished or New Business

Questions from Media and Public regarding items on the agenda pertaining to Planning & Development Services with the exception of Planning Applications

Committee of the Whole May 17, 2021 Page 3 of 5

Page 193 of 211 Agenda Item #10.1.

8. PROTECTIVE SERVICES – COUNCILLOR SNUTCH, LIAISON 8.1. City of Orillia 2021 Optional "Pandemic" Parking Program (Ramara Residents)

CW.145.21 THAT the Township of Ramara participate in the City of Orillia 2021 "Pandemic" Parking Program and make the City of Orillia parking and boat launch season pass available to residents of Ramara at a cost of $50.00, per pass, plus 4.5% online transaction fee.

9. TRANSPORTATION SERVICES – COUNCILLOR HETHERINGTON, LIAISON 9.1. Proposed Road Closing and Sale Bylaw to close a portion of unopened road allowances known as Concession Road B-C, Sideroad 15-16 and Concession Road D-E

CW.146.21 THAT we consider all the comments received regarding the proposed road closing and sale bylaw to close a portion of the unopened road allowances known as Concession Road B-C, Sideroad 15-16, and Concession Road D-E;

9.2. Active Pits and Quarries

CW.147.21 THAT the presented map be received as information.

Unfinished or New Business.

CW.148.21 THAT we request an updated engineers report for the municipal drain on the north side of County Road 46; AND THAT the assessments be updated accordingly.

10. CLOSED SESSION CW.149.21 THAT we go into Closed Session to discuss a personal and a property matter in accordance with Section 239(2) of the Municipal Act. CW.150.21 THAT we Rise and Report from Closed Session at 12:33 p.m.

10.1. Property matter regarding 1545 Monck Road in accordance with Section 239(2) of the Municipal Act.

CW.151.21 THAT we discussed a property matter regarding Mercurio in accordance with Section 239(2) of the Municipal Act; AND THAT staff proceed as directed.

Committee of the Whole May 17, 2021 Page 4 of 5

Page 194 of 211 Agenda Item #10.1.

10.2. Personal matter regarding the Trails Committee in accordance with Section 239(2) of the Municipal Act.

CW.152.21 THAT we discussed a personal matter regarding the Trails Committee in accordance with Section 239(2) of the Municipal Act.

10.3. CW.153.21 THAT we discussed a property matter regarding road closings; AND THAT staff proceed as directed.

11. ADJOURNMENT CW.154.21 THAT we adjourn at 12:34 p.m. CARRIED.

Committee of the Whole May 17, 2021 Page 5 of 5

Page 195 of 211 Agenda Item #10.2.

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MINUTES OF RAMARA TRAILS COMMITTEE MEETING –May 13, 2021 7:00 PM via ZOOM

ATTENDANCE

Larry Barton Chair Bob Masching Vice Chair Paul Grunsten Annalynn Faulkner Janet Masching Secretary Steve Weinberg Mary Miller Laura Readman Dave Readman Kate White Jack Heitzner Stefanie Moy-Shuster Sandra Banks Tigera Longstreet

Ashley Watson Ramara Business & Communications Coordinator David Snutch Councillor Jennifer Fisher Councillor

1. Larry welcomed everyone. 2. There were no questions re the minutes from the April 15 meeting, previously approved. 3. Story Board presentation by Rebecca Taylor Laura introduced Rebecca. The Ramara Library has signed up for a project called The TD Summer Reading Program (funded by TD Bank, Toronto Public Library and Library Archives of Canada). The goal is to encourage families to get out on the trails while involving their children in story telling. It consists of 20 laminated, professionally illustrated & printed story boards to be placed along the trail from June 13 to Labour day. The story is aimed at children ages 2-8 but is enjoyed by older kids too. Installation to be done by library staff. Rebecca made a formal request to partner with Ramara township to go ahead with this project. A motion was made by Dave Readman, seconded by Sandra Banks, all in favour: the committee grants permission to Rebecca/Ramara library to move forward on this project. Rebecca will contact the principals of the schools in Ramara to advise them of the story boards on the trail(s). We will need to decide and advise Rebecca by the end of May as to which trails should have the boards. She suggested having them on the Atherley trail for a few weeks, then moving them to the Lagoon City trail. We are agreed that exposure to more community members is a good idea. Ashley will ask permission from John Pinsent to go ahead with this project.

Page 196 of 211 Agenda Item #10.2.

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4. Financial Report Bob presented the Finances Project Allocation for the Side Road 15 trail and the Atherley TCT maintenance work. The funds available are $70,000 and total cost is estimated at $67,500 leaving a cushion of $2499. Dave asked what we will do if Side Road 15, our first priority trail, does not go ahead this year. Options are: building the trail north of the Casino, asking Ramara to add the funds allocated for 2021 to our reserve. We would have to amend the grant request to the County. 5. Grant Updates Simcoe County Connecting Communities—Ashley has not yet heard from the County, usually hears first week of June TCT spring maintenance grant $1000—Ramara has received the grant, not all spent yet Ontario Trillium Foundation—on hold until later in 2021 6. Washago Trail Updates Surveys—Larry has quotes from three surveyors of $2200, 3600 and 1628. The adjoining landowner will contribute to some of the cost. None of these estimates included a plan. The township would like a plan, and it likely would be something the landowner will prefer. Larry will contact the two lowest bidders and see which is cheapest. We agreed he can engage the company with the lowest bid. Guard Rails—Steve took photos where the guard rails are to be cut on 169 to allow trail users through. Larry forwarded them to Brendan at the county who has sent them to the engineers for advice. Another option would be to direct the trail further west, trail users could step over the steel cable which is low to the ground. Volunteer hours—Ashley has made a template on which we can record hours of volunteer work. She reviewed the form. The link to the form can be installed on a phone, tablet or computer. You enter the date, tick off the trail name, enter the time spent, comments if any. She will remove the signature to streamline the process. Data will be stored on an Excel spread sheet and Ashley will give us the report monthly. The purpose of this record of volunteer time is to help us with future grant applications. TCT meeting summary—Larry, Steve, Janet, Bob and Ashley met on May 7 with Christina Giffen and Kristen Gabora, Trail Development Manager, of Trans Canada trails. Kristen, based in Saskatchewan, is now in charge of funding for the Washago trail as TCT is focused now on programmes rather than regions. Larry laid out: the initial community request for the proposed trail, safety priority in diverting the trail off busy Cty Rd 169 and our need for funding to preferably cover the entire cost of the project. TCT normally funds 35% of the cost. Included in that cost is donations from other sources, in-kind contributions such as screenings and the value of township labour costs. Contrary to previous advice, Kristen advised it is hard to get credit for volunteer contributions. [We have amassed 160 hours on this trail, and project an additional 100 hours.] We emphasized that this short section of 80 metres is a missing link that will connect the trail now running from Rama Road to Fairgrounds Road, a total length of 2 km. Ultimately the plan is to link the Washago trail to a proposed trail coming from the south running along the old CNR

Page 197 of 211 Agenda Item #10.2.

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rail bed from Airport Road to Washago. Ashley agreed to send maps to Kristen of the Washago trail, and the surrounding linking trails. Budget Bob: we have a quote for construction of the trail of $10,074, plus survey 1628, and culvert estimated at 2500 for a total of $14,202. The survey cost will be higher now with the added cost of a plan. Grant Application Ashley and Janet will be putting together the grant application. Ashley will notify First Nations and Severn as the nearest municipality. Steve and David Snutch will work on a letter of community support. 7. Side Road 15 Trail updates --Hydrological Study by Skelton Brumwell has been corrected re the culvert locations. --Landowner Agreement re portion of Side Road 15 shared by landowner and Ramara: Josh plans to meet with owner this week to complete some details re this agreement --LSRCA permit application: Josh will be able to proceed with this application once landowner agreement is resolved Estimate for cost of construction is $60,000 Dave Readman will not be contacting the suppliers of helical piles for boardwalks, until we receive information from the township re the status of the rail bed negotiations. 8. Heron Rookery Gates The gates designed by Paul and constructed by Dave were installed on April 21st by Dave and Jack with audience of Kate, Laura, Paul and Larry at a distance. Josh installed the heron rookery protection sign at the Concession 6 bridge. 9. Picnic Table at Concession 6, the ‘3 bridges’ area. Dave and Jack placed the table on the old railway bridge. Thank you Paul for building and donating the table to the Ramara trails. 10. Tree bombing—Mary made an interesting presentation on yarn bombing. Outdoor yarn is available, which does not fade, cost ranges from $2-35 a skein. Acrylic is affordable. The cost is about $100 per tree, depending on the size. Another option is coloured burlap strips, more environmentally friendly, but expensive. Re: potential effect on the tree, the yarn/burlap may encourage insects, algae on the tree. Some advocate having the tree wrapped only for April, May & June. Also, a looser weave may be better for the tree. Or it could be done on non-living structures. Discussion re potential of doing this for fund-raising. A specific donation entitles you to decorate a tree. Or a competition between families to raise money. Next steps: Mary and Sandra will make a presentation at our next meeting on a yarn-bombing project for the trail. Once approved, we will ask Ramara for permission to proceed.

11. Heritage sign The landscaping has been postponed, awaiting delivery of donated rocks. 12. Public Consultation—Ashley All trails must comply with the technical requirements for recreational trails set out in the Accessibility for Ontarians with Disabilities Act(AODA). The Act requires “public consultation” with people with disabilities re certain aspects of trail construction or improvement.

Page 198 of 211 Agenda Item #10.2.

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Ramara will post information on its website regarding details of the two trails now projected to be built this year. People will then be able to respond on the ‘Reach out Ramara’ page. The info will also be on social media and in Orillia Matters. Ashley will post a GIS map of the trails, and will advise us on what information she will need from the Committee to provide the website content needed for this process. 13 . Work Bees Heron Gates—complete Heron Rookery Signage—complete Picnic Table—complete Ramp at Pier—complete Trail Head at Atherley—to be scheduled Spring Maintenance—to be scheduled Bench moved to pier—” “ Howlyn Pines trail path---” “

14. 2021 Objectives --Finalize plans for Washago trail --Acquire LSRCA permit for SR 15 --Tender SR 15 --Build trail on SR 15 --Meet contractors re helical piles --Summarize boardwalk costs --Fundraising for boardwalk

15. Other Social media The committee would like to have a greater presence on social media, in particular on Instagram. The Ramara Township website is good for informational purposes and maps. The committee would like to promote the trail to the community with frequent postings of photos on Instagram. Kate has requested that she take over the Instagram for Ramara Trails and be able to post photos. Stefanie had previously set up an Instagram account that isn’t tied to the township. She stopped posting at the Township’s direction. Motion passed: to request Ashley to inquire of John Pinsent as to the Committee posting directly to its own Instagram account.

Our next meeting is Thursday June 10 at 7:00 p.m. Meeting adjourned at 8:45.

Page 199 of 211 Agenda Item #10.3.

ACCB May 13, 2021 - 6:00 pm - Zoom Hosted by Ramara Recreation

Attendees Caroline Schiavone (recording minutes) Deputy Mayor Joe Gough Christine Oliver Tony Stong Jen Fisher- Councillor Steve Hinton (Chair) William Leslie

Guests Ashley Watson - Manager of Business, Communications and Community Engagement Jon Popple - Manager of Community Standards /Bylaw

Regrets Pat Clements Ted Lamb Steve Walsh

Introductions Joe introduced Jen Fisher to the group as his replacement on the board,

Business Arising

● Jon Popple - update on Waterfront strategy - Jon spoke about the waterfront strategy that has been adopted at Council- including parking enforcement through the use of a resident parking pass (free), and then non-resident (at some point when stay at home order is lifted and regulations allow) through Honk Mobile (at $5 per hour) creating some predicted revenue for future projects and the plan in 2022 for improvements to the boat launch and increasing the parking lot space. They will be installing gates/barriers so that parking can be closed during covid restrictions or during emergency situations with a grant that was received. Parking area enforcement includes not only the parking lot at the park but also the roads around the park including Creighton St, Winchester. William would like no motorized vehicle signs to be more prominent in the park- noted by Jon. Caroline updated the group that 2 portapotties have been ordered and will be in place next week. ● Ashley Watson - Update on playground specifications and timeline - talked about possible locations for the units.It was decided to place the units to the south of the pavilion so as not to obstruct views to the lake. RFP will go out asap. It was decided that taking RFP prospects to the public would allow for better feedback from the community to vote on elements and design. The grant allows for approximately $152,000 in

Page 200 of 211 Agenda Item #10.3.

playground upgrades (with built in contingency) that includes new equipment, installation, removal of old equipment and resurfacing. One design request was made - to keep any roofed structure in line with the current pavilion colours (forest green). Considerations for AODA standards will be included in the RFP specifications. ● Some park observations - Ampot portapotty was damaged (debris in tank) so Steve has locked it up for this year. More consideration should be given after the current restrictions are over. Tony suggested the committee look back into resurrecting the concrete structure as it is less likely to be tampered with (and is less expensive in the long run). A picnic table has been smashed just recently - hopefully with more bylaw patrols vandalism can be curbed. ● Caroline has been in touch with Pat and gave her phone in details but she was unable to attend. Also dropped off documents to Pat on the playground structure to keep her in the loop going forward. Would be happy to continue dropping off paper copies of whatever she needs to stay involved. ● For future suggestions - Beach upgrades - look back into what type of sand can be put down and how much per year. We had correspondence from the LSRCA years ago. This could be good to dig up and get an updated permission should we be able to reuse the sand from the playground. ● Next Meeting - We will meet again at the call of the Chair or when the RFP’s are back.

A motion to adjourn was made by William, 2nd by Tony. Meeting adjourned at 7:18 pm

Page 201 of 211 Agenda Item #11.1.

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STRONG

SIMCOE COUNTY Leadership and Resiliency Through Adversity To be held virtually June 16, 2021 from 8:30AM- 1PM Keynote Speaker Cassie Campbell-Pascall Two-time Olympic Gold Medalist, six-time World Champion and Former Captain of the Canadian Women’s Hockey Team

Topics include: Mental Health and Resiliency Working from Home - Here to Stay? Launch of Automated Curbside Collection COVID-19 Economic and Tourism Recovery Plan Community Paramedicine Update Click here to register registration password can be found in the email

Page 206 of 211 Agenda Item #2021.33

BILL NO. 2021.33

THE CORPORATION OF THE TOWNSHIP OF RAMARA

BYLAW NO. 2021.

A BYLAW TO STOP-UP, CLOSE AND CONVEY PARTS OF THE UNOPENED ROAD ALLOWANCES KNOWN AS CONCESSION ROAD B-C, SIDEROAD 15-16 AND CONCESSION ROAD D-E, TOWNSHIP OF RAMARA, COUNTY OF SIMCOE

WHEREAS Section 26 of the Municipal Act, 2001, S.O. 2001, c. 25 defines an original road allowance as a public Highway;

AND WHEREAS Section 27 of the Municipal Act, 2001, S.O. 2001, c. 25, authorizes the Council of a Municipality to pass by-laws with respect to a highway over which it has jurisdiction;

AND WHEREAS the Corporation of the Township of Ramara (the “Corporation”) has complied with the requirements of Notice By-law 2003.02 and By-law 2005.114 with respect to the closing of the highway on the lands more particularly described in Schedule “A” attached hereto (the “Lands”) and for sale of the Lands;

AND WHEREAS it is deemed expedient in the interest of the Corporation of the Township of Ramara, hereinafter called the Corporation to declare that part of the original road allowance described in Schedule “A” attached hereto to be surplus, and that the said lands be stopped-up, closed and sold;

AND WHEREAS the Council of the said Corporation has heard in person or by his/her counsel, solicitor or agent, all persons claiming that their land will be prejudicially affected by this By-Law and who applied to be heard;

AND WHEREAS no person(s) will likely be deprived of their sole means of ingress or egress to and from his/her property and whereas no person(s) has objected to this closing;

AND WHEREAS Council has received a request from the abutting landowner for a conveyance of the Lands;

NOW THEREFORE, the Council of the Corporation of the Township of Ramara hereby enacts as follows:

1. That upon and after the passing of this By-Law, all that portion of original road allowance described in Schedule “A” attached hereto be and the same is hereby closed and stopped-up;

Page 207 of 211 Agenda Item #2021.33

2. That all that part of the said original road allowance hereinbefore described is hereby declared to be surplus lands.

3. That all of that part of the original road allowance hereinbefore described, as stopped up and closed, shall be sold and conveyed to the abutting land owner, for a total consideration of $40,000.00, plus HST, if applicable.

4. That the Mayor and Clerk of the Corporation of the Township of Ramara are hereby authorized to sign or execute deeds or other documents as may be necessary to effect conveyance of the part designated the road allowance hereinbefore described and which has been stopped up and closed.

BYLAW READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS DAY OF .

The Corporation of the Township of Ramara

Page 208 of 211 Agenda Item #2021.33

Schedule “A” to Bylaw 2021.

Being a Bylaw to Stop-Up, Close and Convey Parts of the Unopened Road Allowances known as Concession Road B-C, Sideroad 15-16 and Concession Road D-E, Township of Ramara, County of Simcoe

Firstly: Part of the original road allowance between Concessions “B” and “C”, Township of Ramara, County of Simcoe, designated as Parts 1, 2 and 3, Plan 51R-42851.

Secondly: Part of the original road allowance between Concessions “D and “E”, Township of Ramara, County of Simcoe, designated as Part 1, Plan 51R- 42853.

Thirdly: All of the original road allowance between Lots 15 and 16, Concessions “C” and “D”, Township of Ramara, County of Simcoe, designated as Part 2, Plan 51R-42853.

Page 209 of 211 Agenda Item #2021.34

BILL NO. 2021.34

THE CORPORATION OF THE TOWNSHIP OF RAMARA

BYLAW NO. 2021.

A BYLAW TO PROVIDE FOR THE LEVY AND

PAYMENT OF TAXES AND THE MOSQUITO CONTROL SERVICE RATE AND THE ADOPTION OF TAX RATES FOR 2021

WHEREAS Section 290 of the Municipal Act, 2001, S.O. 2001, c25, as amended provides that the local Municipality shall in each year prepare and adopt a budget including estimates of all sums required during the year for the purposes of the municipality;

AND WHEREAS Section 312(2) of the said Act provides for the purposes of raising the general local municipality levy, a local municipality shall, each year, pass a by- law levying a separate tax rate, as specified in the by-law, on the assessment in each property class in the local municipality rateable for local municipality purposes;

AND WHEREAS Sections 307 and 308 of the said Act require tax rates to be established in the same proportion of tax ratios;

AND WHEREAS the Assessment Act, R.S.O. 1990, Chapter A.31, as amended, establishes the classes of real property and methods of assessment, as well as provides for alterations to the Collector’s Roll;

AND WHEREAS the County of Simcoe passed Bylaw No. 6896 on April 22, 2021 establishing Tax Ratios for the year 2021.

AND WHEREAS Section 342 of the Municipal Act (the Act), 2001, S.O. 2001, c25, as amended provides that a local municipality may pass bylaws providing for the payment of taxes in one amount or by instalments and the date or dates in the year for which the taxes are imposed on which the taxes or instalments are due;

AND WHEREAS Section 342(2) of the Act provides that such a bylaw may establish different instalments and due dates for taxes on property in different property classes;

AND WHEREAS Section 398(2) of the Act, states that the Treasurer of a local municipality may add fees and charges imposed by the Municipality under this Part to the tax roll and collect them in the same manner as municipal taxes;

Page 210 of 211 Agenda Item #2021.34

NOW THEREFORE, the Council of the Corporation of the Township of Ramara hereby enacts as follows:

1. The 2021 levy for Municipal purposes is hereby set at $12,946,246.

2. The following tax rates expressed as a percentage are hereby adopted to be applied against the whole of the assessment for real property for municipal purposes for the Year 2021.

MUNICIPAL OWN TOTAL TAX TAX CLASS O.P.P. RATE PURPOSE RATE

Residential Farm 0.00461089 0.00072110 0.00533199 Commercial Occupied 0.00563589 0.00088140 0.00651729 Vacant/excess 0.00563589 0.00088140 0.00651729 Small Scale Farm 0.00140897 0.00022035 0.00162932 Pipelines 0.00597848 0.00093498 0.00691346 Farmlands 0.00115272 0.00018028 0.00133300 Managed Forests 0.00115272 0.00018028 0.00133300 Industrial Occupied 0.00549849 0.00085991 0.00635840 Vacant/excess 0.00549849 0.00085991 0.00635840 Multi-Residential 0.00461089 0.00072110 0.00533199

3. Mosquito control service rates shall be levied upon and collected from all rateable property within the said mosquito service area (Bylaw 2006.59) at a rate of $17.00 per charge.

4. THAT for all real property in the residential/farm, pipeline, farmlands and managed forests tax classes the first instalment of the final tax notice shall become due and payable on the twenty-fifth (25th) day of June and the second instalment shall become due and payable on the twenty-fifth (27th) day of September for the year 2021.

5. THAT for all real property having any assessment in the multi-residential, commercial and industrial tax classes the first instalment of the final tax notice shall become due and payable on the twenty-sixth (25th) day of October and the second instalment shall become due and payable on the twenty-fifth (25th) day of November for the year 2021.

6. THAT this bylaw shall come into effect on the date of passing.

BYLAW READ A FIRST, SECOND AND THIRD TIME AND FINALLY PASSED THIS DAY OF .

Page 211 of 211