P.O. Box 1749 Halifax, Nova Scotia B3J 3A5 Canada Item No. 15.2.1 Halifax Regional Council February 11, 2020 TO: Mayor Savage and Members of Halifax Regional Council Original Signed SUBMITTED BY: Russell Walker, Chair, Audit and Finance Standing Committee DATE: January 21, 2020 SUBJECT: Tax Relief for Non-Profit Organizations Program: Fiscal Year 2019-2020. Part 3 – Proposed Amendments to Schedules ORIGIN Audit and Finance Standing Committee January 21, 2020 meeting, Item No. 12.3.1 LEGISLATIVE AUTHORITY Administrative Order One, Schedule 2, Audit and Finance Standing Committee, Terms of Reference, section 8(c), Other Duties states: ‘The Audit and Finance Standing Committee shall review and make recommendations on proposals coming to the Council outside of the annual budget or tender process including: (c) proposed changes in any operating or project budget items; RECOMMENDATION The Audit and Finance Standing Committee recommends that Halifax Regional Council approve: 1. Reinstatement of Abenaki Aquatic Club, 20A-22 Swanton Drive, Dartmouth and the Senobe Aquatic Club, 8 Nowlan Street and a Portion of PID#00636290 Prince Albert Road, Dartmouth to Schedule 26, effective April 1, 2019, at a combined estimated cost of $21,948 from Operating Account M311-8006; 2. Reinstatement of the Atlantic Division Association: Canoe-Kayak Canada, 34 Boathouse Lane, Dartmouth to Schedule 27, effective April 1, 2019, at an estimated cost of $5,255 from Operating Account M311-8006; 3. Removal of ABC Housing Cooperative Limited, 1F Arklow Drive, Dartmouth, from Schedule 30, effective April 1, 2019, at an estimated saving of $323 to the tax relief program; 4. A grant equivalent to the award previously received under the tax relief program to the Association of Special Needs Recreation, 82 Cobblestone Lane, Musquodoboit Harbour; Sackville NS Lions Club, 101 Beaver Bank Road, Beaver Bank; and the South End Daycare, 5594 Morris Street, Halifax, at a combined total estimated cost of $29,801 from Operating Account M311-8006; 5. Minor housekeeping corrections to Schedule 26; and 6. Adopt the amendments to Administrative Order 2014-001-ADM as set out in Attachments A, B and C in Attachment 2 of the staff report dated November 7, 2019 report and replace Schedules 26, 27 and 30 of the Administrative Order. Tax Relief for Non-Profit Organizations Program: Fiscal Year 2019-2020. Part 3 – Proposed Amendments to Schedules Council Report - 2 - February 11, 2020 BACKGROUND A staff recommendation report dated December 3, 2019 pertaining to the proposed amendments to schedules was before the Audit and Finance Standing Committee for consideration at its January 21, 2020 meeting. For further information, please refer to the attached staff recommendation report dated December 3, 2019. DISCUSSION The Audit and Finance Standing Committee considered the request and approved the staff recommendation to Halifax Regional Council as outlined in this report. FINANCIAL IMPLICATIONS Financial implications are outlined in the attached December 3, 2019 staff report. RISK CONSIDERATION Risk consideration is outlined in the attached December 3, 2019 staff report. COMMUNITY ENGAGEMENT The Audit and Finance Standing Committee meetings are open to public attendance, a live webcast is provided of the meeting, and members of the public are invited to address the Committee for up to five minutes at the end of each meeting during the Public Participation portion of the meeting. The agenda, reports, minutes, and meeting video of the Audit and Finance Standing Committee are posted on Halifax.ca. ENVIRONMENTAL IMPLICATIONS Not identified. ALTERNATIVES The Audit and Finance Standing Committee did not discuss alternative recommendations. ATTACHMENTS Staff recommendation report dated December 3, 2019 A copy of this report can be obtained online at halifax.ca or by contacting the Office of the Municipal Clerk at 902.490.4210. Report Prepared by: Robyn Dean, Legislative Assistant, Office of the Municipal Clerk, 902.490.6521 Attachment 1 P.O. Box 1749 Halifax, Nova Scotia B3J 3A5 Canada Item No. 12.3.1 Audit & Finance Standing Committee January 21, 2020 TO: Chair and Members of the Audit and Finance Standing Committee - Original Signed - SUBMITTED BY: Councillor Russell Walker, Chair, Grants Committee DATE: December 3, 2019 SUBJECT: Tax Relief for Non-Profit Organizations Program: Fiscal Year 2019-2020. Part 3 – Proposed Amendments to Schedules ORIGIN Staff report submitted to the December 2, 2019 Grants Committee Meeting, Item 9.1.1. LEGISLATIVE AUTHORITY Grants Committee Terms of Reference which states: “The HRM Grants Committee shall review, evaluate and make recommendations to Regional Council regarding annual cash grants, rent subsidies, property tax exemptions, less than market value property sales and leases to registered non-profit organizations and charities managed by a duly appointed Grants Committee.” RECOMMENDATION The Grants Committee recommend that the Audit and Finance Standing Committee recommend that Regional Council approve: 1. Reinstatement of Abenaki Aquatic Club, 20A-22 Swanton Drive, Dartmouth and the Senobe Aquatic Club, 8 Nowlan Street and a Portion of PID#00636290 Prince Albert Road, Dartmouth to Schedule 26, effective April 1, 2019, at a combined estimated cost of $21,948 from Operating Account M311-8006; 2. Reinstatement of the Atlantic Division Association: Canoe-Kayak Canada, 34 Boathouse Lane, Dartmouth to Schedule 27, effective April 1, 2019, at an estimated cost of $5,255 from Operating Account M311-8006; 3. Removal of ABC Housing Cooperative Limited, 1F Arklow Drive, Dartmouth, from Schedule 30, effective April 1, 2019, at an estimated saving of $323 to the tax relief program; 4. A grant equivalent to the award previously received under the tax relief program to the Association of Special Needs Recreation, 82 Cobblestone Lane, Musquodoboit Harbour; Sackville NS Lions Club, 101 Beaver Bank Road, Beaver Bank; and the South End Daycare, 5594 Morris Street, Halifax, at a combined total estimated cost of $29,801 from Operating Account M311-8006; 5. Minor housekeeping corrections to Schedule 26; and 6. Adopt the amendments to Administrative Order 2014-001-ADM as set out in Attachments A, B and C in Attachment 2 of the staff report dated November 7, 2019 report and replace Schedules 26, 27 and 30 of the Administrative Order. Tax Relief for Non-Profit Organizations Program: Fiscal Year 2019-2020. Part 3 – Proposed Amendments to Schedules Council Report - 2 - January 21, 2020 BACKGROUND Staff presented a report dated November 7, 2019 pertaining to proposed reinstatement of a number of non- profit organizations to the Schedules that form part of the Administrative Order 2014-001-ADM Respecting Tax Relief for Non-Profit Organizations. DISCUSSION The Grants Committee reviewed the November 7, 2019 staff report at its meeting held on December 2, 2019 and forwarded the recommendation to the Audit and Finance Standing Committee as outlined in this report. FINANCIAL IMPLICATIONS As outlined in the attached staff report dated November 7, 2019. RISK CONSIDERATION As outlined in the attached staff report dated November 7, 2019. COMMUNITY ENGAGEMENT Grants Committee meetings are open to public attendance. The Grants Committee is comprised of one elected member from each Community Council, a Chair appointed from the membership of the Audit and Finance Standing Committee and six (6) members of the public. The agenda, minutes, and reports for the Grants Committee are posted on the HRM website. ENVIRONMENTAL IMPLICATIONS Not applicable. ALTERNATIVES The Grants Committee did not discuss alternative recommendations. ATTACHMENTS Attachment 1: Staff report dated November 7, 2019 A copy of this report can be obtained online at halifax.ca or by contacting the Office of the Municipal Clerk at 902.490.4210. Report Prepared by: Judith Ng’ethe, Legislative Assistant, 902.490.6517 Attachment 1 P.O. Box 1749 Halifax, Nova Scotia B3J 3A5 Canada Item No. 9.1.1 HRM Grants Committee December 2, 2019 Audit & Finance Standing Committee January 8, 2020 TO: Chair and Members of HRM Grants Committee SUBMITTED BY: -Original Signed- Jane Fraser, CFO/Director of Finance, Asset Management & ICT _______________-Original____________________________________ Signed- Jacques Dubé, Chief Administrative Officer DATE: November 7, 2019 SUBJECT: Tax Relief for Non-Profit Organizations Program: Fiscal Year 2019-2020. Part 3 – Proposed Amendments to Schedules ORIGIN March 18, 2014 – Implementation of Administrative Order 2014-001-ADM Respecting Tax Relief for Non- Profit organizations. June 20, 2017 – Amendments to Administrative Order 2014-001-ADM respecting pro-rated deductions for late renewals and policy with respect to an expired lease or an expired municipal license agreement. May 21, 2019 – Regional Council approved amendments to Schedules 26 through 30 respecting additions, deletions, and renewals in fiscal year 2019-20. LEGISLATIVE AUTHORITY • Halifax Regional Municipality Charter, S.N.S. 2008, c.39 79A (1) Subject to subsections (2) to (4), the Municipality may only expend money for municipal purposes if (a) The expenditure is included in the Municipality’s operating budget or capital budget or is otherwise authorized by the Municipality… • Administrative Order 2014-001-ADM Respecting Tax Relief for Non-Profit Organizations. 5A If the lease or license respecting the real property that is the subject of an application for the renewal of tax relief has expired, (a) The lease or license must have been expired