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HomeMy WebLinkAboutOctober 7, 2024Executive Committee Meeting Agenda October 7, 2024 Hybrid Electronic Meeting – 2:00 pm Council Chambers Chair: Councillor Cook For information related to accessibility requirements please contact: Council & Committee Coordinator 905.420.4611 clerks@pickering.ca Members of the public may observe the meeting proceedings by viewing the livestream. A recording of the meeting will also be available on the City’s website following the meeting. Page 1.Call to Order/Roll Call 2.Disclosure of Interest 3.Delegations Members of the public looking to provide a verbal delegation to Members of the ExecutiveCommittee may do so either in person or through a virtual connection into the meeting. For more information, and to register as a delegate, visit www.pickering.ca/delegation, and complete the on-line delegation form or email clerks@pickering.ca. The list of delegates who have registered to speak will be called upon one by one by theChair in the order in which they have registered. Delegates are allotted a maximum of 5 minutes to make their delegation. Please be advised that your name will appear in the public record and will be posted onthe City’s website as part of the meeting minutes. 3.1 John Henry, Regional Chair, The Regional Municipality of Durham (In Person) Elaine Baxter-Trahair, CAO, The Regional Municipality of Durham (In Person) Re: Region of Durham Annual Update 4.Matters for Consideration 4.1 Director, Finance & Treasurer, Report FIN 19-24 1 2023 Year End Audit and Financial Statements (Final) Consultant Delegation Lilian Cheung, Partner, Deloitte (In Person) Recommendation: Executive Committee Meeting Agenda October 7, 2024 Hybrid Electronic Meeting – 2:00 pm Council Chambers Chair: Councillor Cook For information related to accessibility requirements please contact: Council & Committee Coordinator 905.420.4611 clerks@pickering.ca 1. That the Report FIN 19-24 regarding the results of the 2023 Audit, as submitted by Deloitte LLP, be received for information; and, 2. That the 2023 draft Audited Consolidated Financial Statements for the City of Pickering be approved. 4.2 Director, Finance & Treasurer, Report FIN 20-24 59 2024 Year End Audit (Interim) Consultant Delegation Lilian Cheung, Partner, Deloitte (In Person) Recommendation: 1. That the 2024 Audit Service Plan as submitted by Deloitte LLP, set out in Attachment 1 to this report, be received for information; and, 2. That the Chief Administrative Officer and the Director, Finance & Treasurer be authorized to sign the Engagement Letter, set out in Attachment 2 to this report, on behalf of the City. 4.3 Director, Corporate Services & City Solicitor, Report BYL 02-24 100 Toys for Tickets and Food for Fines Holiday Parking Fine Program Recommendation: 1. That parking tickets issued between Monday, November 25, 2024 through Wednesday, December 18, 2024 be eligible for the Toys for Tickets/Food for Fines program; 2. That the Toys for Tickets/Food for Fines program be implemented from November 25, 2024 through December 18, 2024; and, 3. That the appropriate City of Pickering officials be authorized to take the necessary actions as indicated in this report. 4.4 Director, Community Services, Report CS 31-24 102 Shower Program Renewal - DARS Inc. Agreement Renewal Executive Committee Meeting Agenda October 7, 2024 Hybrid Electronic Meeting – 2:00 pm Council Chambers Chair: Councillor Cook For information related to accessibility requirements please contact: Council & Committee Coordinator 905.420.4611 clerks@pickering.ca Recommendation: 1. That Report CS 31-24 regarding the agreement renewal for the DARS Inc. Shower Program be received; 2. That the Mayor and City Clerk be authorized to execute the Memorandum of Understanding with DARS Inc., set out in Attachment 1 to this report, for use of the Chestnut Hill Developments Recreation Complex Arena Dressing Room shower facilities, subject to minor revisions as may be required by the Director, Community Services and the Director, Corporate Services & City Solicitor; and, 3. That the appropriate officials of the City of Pickering be authorized to take necessary actions as indicated in this report. 4.5 Director, Community Services, Report CS 32-24 112 Lakeridge Health License Agreement - Chronic Obstructive Pulmonary Disease Community Exercise Clinic Recommendation: 1. That Report CS 32-24 regarding Lakeridge Health License Agreement be received; 2. That the Mayor and City Clerk be authorized to execute the License Agreement with Lakeridge Health, set out in Attachment 1 to this report, for use of the Chestnut Hill Developments Recreation Complex Meeting Rooms 2 & 3, for the Chronic Obstructive Pulmonary Disease Community Exercise Clinic, subject to minor revisions as may be required by the Director, Community Services and the Director, Corporate Services & City Solicitor; and, 3. That the appropriate officials of the City of Pickering be authorized to take necessary actions as indicated in this report. 4.6 Director, Community Services, Report CS 33-24 123 Community Festivals & Events - Policy Update Executive Committee Meeting Agenda October 7, 2024 Hybrid Electronic Meeting – 2:00 pm Council Chambers Chair: Councillor Cook For information related to accessibility requirements please contact: Council & Committee Coordinator 905.420.4611 clerks@pickering.ca Recommendation: 1. That Council endorse the updated Community Festivals and Events Policy CUL 070, as set out in Attachment 1 to this report, subject to minor revisions acceptable to the Director, Community Services; and, 2. That the appropriate City of Pickering officials be authorized to take the necessary actions as indicated in this report. 4.7 Director, Finance & Treasurer, Report FIN 21-24 157 Investment Portfolio Activity for the Year Ended December 31, 2023 Ontario Regulation 438/97 under the Municipal Act, 2001 Recommendation: It is recommended that Report FIN 21-24 of the Director, Finance & Treasurer regarding Investment Portfolio Activity for the Year Ended December 31, 2023 be received for information. 4.8 Director, City Development & CBO, Report PLN 25-24 167 Sign By-law Review Recommendation: 1. That Report PLN 25-24 regarding the Sign By-law Review be received; 2. That the Sign By-law as set out in Appendix I to Report PLN 25-24 be enacted; and, 3. That Council approve an amendment to the General Municipal Fees & Charges By-law 6191/03, as amended, as set out in Appendix II, to implement fees related to the new Sign By-law. 4.9 Director City Development & CBO, Report SUS 09-24 273 Update on Diabetes Canada Textile Drop Box Initiative Recommendation: That Report SUS 09-24 be received for information. Executive Committee Meeting Agenda October 7, 2024 Hybrid Electronic Meeting – 2:00 pm Council Chambers Chair: Councillor Cook For information related to accessibility requirements please contact: Council & Committee Coordinator 905.420.4611 clerks@pickering.ca 5. Member Updates on Committees 6. Other Business 7. Adjournment Report to Executive Committee Report Number: FIN 19-24 Date: October 7, 2024 From: Stan Karwowski Director, Finance & Treasurer Subject: 2023 Year End Audit and Financial Statements (Final) -File: F-3300-001 Recommendation: 1.That the Report FIN 19-24 regarding the results of the 2023 Audit, as submitted by Deloitte LLP, be received for information; and 2.That the 2023 draft Audited Consolidated Financial Statements for the City of Pickering be approved. Executive Summary: The purpose of this report is to present the financial results of the 2023 audit and present the draft Audited Consolidated Financial Statements for the year ended December 31, 2023. The auditor has provided an unmodified audit report on the financial statements. This means that the financial statements present fairly, in all material respects, the financial position of the City and its operations, changes in its net financial assets and its cash flows in accordance with Canadian public sector accounting standards. The auditor did not identify any significant deficiencies during the audit to formally report to Council. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Corporate Key to Deliver on Good Governance – Open & Transparent Decision-Making. Financial Implications: The City’s financial position is healthy and strong and the City is able to meet its current financial commitments and in the future. Discussion: The purpose of this report is to present the financial results of the 2023 audit and present the draft Audited Consolidated Financial Statements for the year ended December 31, 2023. The Public Sector Accounting Board (PSAB) introduced a new accounting standard, PS 3280 Asset Retirement Obligations (ARO), which was required to be adopted for the 2023 Financial Statement reporting. This delayed the timing of the 2023 year end audit and preparation of the - 1 - FIN 19-24 October 7, 2024 Subject: 2023 Year End Audit and Financial Statements (Final) Page 2 financial statements as the City hired an external consultant to assist with implementing the standard which was approved in Report FIN 04-24. This ensured the City was compliant with the standard in the first year of reporting. The new standard requires the City to include the estimated future costs of retiring a capital asset on the Balance Sheet as a liability and as part of the capitalized cost of the asset. For 2023, an ARO liability of $6,793,775 is included on the Balance Sheet and represents the estimated future costs for retirement of City facilities and obligations for termination of leased spaces. This liability will fluctuate year over year due to inflationary increases of costs, new asset retirement obligations recognized or decreases upon disposal of City assets identified with an ARO. The audit for the year ended December 31, 2023 has now been completed. The auditor’s Report on the Results of the 2023 Audit is included as Attachment 1. This Report, prepared by Deloitte, summarizes its findings from the December 31, 2023 audit and comments on significant matters regarding the audit. Appendix 1 provides a summary of communication requirements which Deloitte is required to bring to Council’s attention. The independence letter in Appendix 2 confirms that Deloitte is independent from the City. Appendix 3 is the draft management representation letter which is provided by the City to the auditors. This letter indicates that the financial statements are management’s responsibility and that management has provided and disclosed all necessary information to ensure that the financial statements are not materially misstated. This letter will be signed by the appropriate authorities upon approval of the financial statements. The scope of the audit does not include an in-depth evaluation of all systems or internal controls, however, the auditors may report on matters that come to their attention during the course of their review. No significant matters came to their attention to report. The draft Audited Consolidated Financial Statements for the year ended December 31, 2023 are included as Attachment 2. These statements are the responsibility of management and have been prepared by City accounting staff under the direction of the Director, Finance & Treasurer. The auditors are responsible to express an opinion on these Consolidated Financial Statements based on their audit. An unmodified audit report has been issued which means the auditors have indicated that in their opinion, the consolidated financial statements are fairly presented, in all material respects. In other words the City has a clean report. The Consolidated Financial Statements include the activities of the City of Pickering Public Library Board. The City’s investment in Elexicon Corporation is accounted for on a modified equity basis, which means the City includes its share of Elexicon’s income or loss in the Consolidated Financial Statements. Attachments: 1. Report on the Results of the 2023 Audit 2. 2023 Draft Audited Consolidated Financial Statements - 2 - FIN 19-24 October 7, 2024 Subject: 2023 Year End Audit and Financial Statements (Final) Page 3 Prepared By: Approved/Endorsed By: Original Signed By: Original Signed By: Susan Marsh Stan Karwowski Senior Accounting Analyst, Internal Audit Director, Finance & Treasurer Original Signed By: Kristine Senior Manager, Accounting Services Recommended for the consideration of Pickering City Council Original Signed By: Marisa Carpino, M.A. Chief Administrative Officer - 3 - 00 The Corporation of the City of Pickering Report on the results of the 2023 audit To be presented on October 7, 2024 Attachment 1 to Report FIN 19-24 - 4 - Dear Executive Committee Members: We are pleased to submit this report on the status of our audit of the consolidated financial statements (the “financial statements”) of the Corporation of the City of Pickering (the “City”) and the financial statements of the related City entities for the fiscal year ended December 31, 2023. This report summarizes the scope of our audit, our findings and reviews certain other matters that we believe to be of interest to you. As agreed in our Master Services Agreement dated April 16, 2023, we have performed an audit of the financial statements of the City, the City of Pickering Library Board (the “Library”) and the City of Pickering Trust Funds (the “Trust Funds”), as at, and for the year ended December 31, 2023, in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”) and expect to issue our Independent Auditor’s Report thereon upon completion of outstanding matters highlighted in this report, and upon approval of the financial statements by yourself. This report is intended solely for the information and use of the Executive Committee, management and others within the City and is not intended to be, and should not be, used by anyone other than these specified parties. Accordingly, we disclaim any responsibility to any other party who may rely on it. We would like to express our appreciation for the cooperation we received from employees of the City with whom we worked to discharge our responsibilities. We look forward to discussing this report summarizing the outcome of our audit with you and answering any questions you may have. Yours truly, Chartered Professional Accountants Licensed Public Accountants Deloitte LLP Bay Adelaide East 8 Adelaide Street West Suite 200 Toronto ON M5H 0A9 Canada Tel: 416 601 6150 Fax: 416 601 6151 www.deloitte.ca September 19, 2024 Private and confidential To the Members of the Executive Committee The Corporation of the City of Pickering 1 The Esplanade Pickering ON L1V 6K7 Report on audited annual consolidated financial statements - 5 - The Corporation of the City of Pickering | Table of contents i © Deloitte LLP and affiliated entities. Table of contents Executive summary 1 Significant audit risks, other audit risks and events 3 Significant accounting policies, judgments and estimates 6 Appendix 1 – Communication requirements and other reportable matters 7 Appendix 2 – Independence letter 9 Appendix 3 – Draft management representations letter 11 - 6 - The Corporation of the City of Pickering | Executive summary 1 © Deloitte LLP and affiliated entities. Executive summary Audit scope and terms of engagement We have been engaged to perform the audits of the City’s, Library’s, and Trust Funds’ financial statements (the “financial statements”) prepared in accordance with Canadian Public Sector Accounting Standards for the City and the Library Board and Canadian Accounting Standards for Not-For-Profit Organizations for the Trust Funds as at and for the year ended December 31, 2023. Our audit was conducted in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”). The terms and conditions of our engagement are described in the Master Services Agreement dated April 16, 2023. We have developed appropriate safeguards and procedures to eliminate threats to our independence or to reduce them to an acceptable level. Significant audit risks Uncorrected misstatements 1 Revenue recognition 2 Management override of controls 3 Management judgments and accounting estimates 4 Implementation of PS 3280 Asset Retirement Obligations and PS 3450 Financial Instruments accounting standards $175K $3.5 Mil Materiality Clearly trivial threshold We are required to communicate to those charged with governance any uncorrected misstatements identified during our audit exceeding the clearly trivial threshold. We do not have any uncorrected misstatements to report. - 7 - The Corporation of the City of Pickering | Executive summary 2 © Deloitte LLP and affiliated entities. Outstanding matters & next steps Highlights Completion of minor audit documentation items Receipt of legal letters Receipt of signed management representations letter Management’s analysis for the impact of PS 3450 Completion of our subsequent events procedures No changes in the significant risks identified. There were no significant deficiencies identified as part of our audit. Going concern Results Management has completed its assessment of the ability of the City to continue as a going concern and in making its assessment did not identify any material uncertainties related to events or conditions that may cast significant doubt upon the City’s ability to continue as a going concern. We agree with management’s assessment. We intend to issue an unmodified audit report on the consolidated financial statements of the City, the Library Board and the Trust Funds, for the year ended December 31, 2023 once the outstanding items referred to above are completed satisfactorily and the financial statements are approved. - 8 - The Corporation of the City of Pickering | Significant audit risks, other audit risks and events 3 © Deloitte LLP and affiliated entities. Significant audit risks, other audit risks and events The significant audit risks identified as part of our risk assessment, together with our audit responses and conclusions, are described below. Significant audit risks Revenue recognition* Analysis of risk Audit response and results Under Canadian GAAS, we are required to evaluate the risk of fraud in revenue recognition. We have pinpointed this inherent fraud risk to the following revenue streams: Government grants (Occurrence, Accuracy and Cut- off) User charges (manual entries only) Developer contributions and development charges (Occurrence and Accuracy) and the correspondingDeferred Revenue (Existence, Rights and Obligations, Completeness, and Valuation and Allocation) Contributed tangible capital assets (Occurrence and Accuracy) The following revenue streams are considered a significant risk but concluded no fraud risk: Penalties and interest on taxes (Occurrence and Cut-off) We tested the design and implementation of controls in the significant revenue streams and performed detailed testing in these areas. We performed substantive testing to determine if restricted grants/contributions (i.e., development charges, gas tax, etc.) and government transfers have been recognized appropriately (revenue vs. deferred revenue). We tested a sample of manual revenue entries. We performed substantive test of details over contributed tangible capital assets, including testing of their valuation. We obtained sufficient audit evidence to conclude that there were no material misstatements. Management override of controls* Analysis of risk Audit response and results Under Canadian Auditing Standards, it is the responsibility of the management, with the oversight of those charged with governance to place a strong emphasis on fraud prevention and detection. Oversight by those charged with governance includes considering the potential for override of controls or other inappropriate influence over the financial reporting process. Management override of controls is present in all entities. It is a risk of material misstatement resulting from fraud and therefore is considered as a significant risk. We engaged in periodic fraud discussions with certain members of senior management and others. We tested journal entries that exhibit characteristics of possible management override of controls, identified using manual techniques. We evaluated the business rationale for any significant unusual transactions. We considered the potential for bias in judgments and estimates, including performing retrospective analysis of significant accounting estimates. We evaluated the City’s fraud risk assessment and consider entity-level internal controls and internal controls over the closing and reporting process. We obtained sufficient audit evidence to conclude that there were no material misstatements. *These areas were identified as areas of significant risk, as required by Canadian Auditing Standards. - 9 - The Corporation of the City of Pickering | Significant audit risks, other audit risks and events 4 © Deloitte LLP and affiliated entities. Management judgments and accounting estimates Analysis of risk Audit response and results Management judgments and accounting estimates may be subject to estimation uncertainty. Significant judgments and estimates Accounts involving significant estimates include allowance for doubtful accounts, certain accrued liabilities including payroll-related liabilities, post- employment benefits liability, WSIB liabilities, estimates relating to the useful lives of tangible capital assets, and estimates relating to asset retirement obligations. Judgments and estimates also include considerations made with respect to the capitalization of costs incurred for capital assets and assets under construction. Such capitalization should only occur if it is anticipated that these costs will give rise to future benefits. We obtained an understanding of how management makes the accounting estimates and the underlying data on which those estimates are based. We reviewed the support for significant assumptions made by management. We evaluated the significant assumptions made by management for accounting estimates. We assessed the reasonableness of the estimates made at year-end. We assessed the consistency of assumption made by management. We performed lookback testing on significant estimates from prior year to assess the reasonableness of actual outcomes compared to management’s prior period estimates and found no issues. We noted certain costs were written off in the current year relating to capital assets and assets under construction capitalized in prior years. We consider them to be appropriate given changes to circumstances around their expected future benefits that arose in the current year. We obtained sufficient audit evidence to conclude that there were no material misstatements. - 10 - The Corporation of the City of Pickering | Significant audit risks, other audit risks and events 5 © Deloitte LLP and affiliated entities. Implementation of PS 3280 Asset Retirement Obligations and PS 3450 Financial Instrument accounting standards Analysis of risk Audit response and results In fiscal 2023, two new accounting standards, PS 3280 Asset Retirement Obligations (“ARO”), and PS 3450 Financial Instruments, came into effect. The City has been preparing for the adoption of both standards, including development of accounting policies, information gathering from various City departments, engagement of external consultants (where needed) to assist with valuation, and development of go-forward processes for policy maintenance. We held discussions with management on the implementation plan for the new standards. Through the implementation and information gathering process, we connected with management to monitor status and ensure implementation decisions are reasonable and judgements are properly documented and substantiated. We provided input as requested by management and did an initial review of management’s memo for each PS 3280 and PS 3450 implementation approach and process. We worked with management to review the disclosure of the first-time adoption in the financial statements, including introduction of new accounting policy notes and financial statements presentation. We performed audit procedures to test the completeness, existence, and accuracy of ARO liabilities recorded by testing a sample of inputs and assertions made my management and cross-referencing ARO liabilities to fixed asset registers. We will obtain management’s analysis for the impact of PS 3450 (noted as an outstanding item on the Executive Summary) and assess the assumptions made by management. We obtained sufficient audit evidence to conclude that there were no material misstatements. - 11 - The Corporation of the City of Pickering | Significant accounting policies, judgments and estimates 6 © Deloitte LLP and affiliated entities. Significant accounting policies, judgments and estimates The accounting policies of the City, the Library Board and the Trust Funds are set out in Note 1 of their respective financial statements. In the course of our audits of the financial statements, we considered the qualitative aspects of the financial reporting process, including items that have a significant impact on the relevance, reliability, comparability and understandability of the information included in the financial statements. Significant accounting policies The City adopted two new accounting standards during 2023 prospectively, specifically PS 3450 Financial Instruments and PS 3280 Asset Retirement Obligations. The adoption of these accounting standards have been disclosed in Note 1 of the financial statements. There were no changes to previously adopted accounting policies or their application at the City, the Library Board or the Trust Funds. In our judgment, the significant accounting practices and policies, selected and applied by City management are, in all material respects, acceptable under PSAS for the City and the Library Board, under Accounting Standards for Not-For-Profit Organizations for the Trust Funds and are appropriate to the particular circumstances of the City, the Library Board and the Trust Funds. Accounting estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. These judgments are normally based on knowledge and experience about past and current events, assumptions about future events and interpretations of the financial reporting standards. During the year ended December 31, 2023, management advised us that there were no significant changes in accounting estimates or in judgments relating to the application of the accounting policies. The first time adoption of PS 3280 Asset Retirement Obligations required the use of new estimates and judgments, which we have assessed as part of our audit and determined to be appropriate. In our judgment, the significant accounting estimates made by management are, in all material respects, free of possible management bias and of material misstatement. The disclosure in the consolidated financial statements with respect to estimation uncertainty is in accordance with PSAS and is appropriate to the particular circumstances of the City. - 12 - The Corporation of the City of Pickering | Appendix 1 – Communication requirements and other reportable matters 7 © Deloitte LLP and affiliated entities. Appendix 1 – Communication requirements and other reportable matters Required communication Refer to this report or document described below Audit service plan 1. Our responsibilities under Canadian GAAS,including forming and expressing an opinion on the financial statements Audit service plan dated October 10, 2023 2. An overview of the overall audit strategy, addressing: a. Timing of the audit b. Significant risks, including fraud risks c. Names, locations, and plannedresponsibilities of other independent public accounting firms or others that perform audit procedures in the audit Audit service plan dated October 10, 2023 3. Significant transactions outside of the normal course of business, including relatedparty transactions Audit service plan dated October 10, 2023 Year end communication 4. Fraud or possible fraud identified through theaudit process None noted 5. Significant accounting policies, practices, unusual transactions, and our related conclusions Significant accounting practices, judgments and estimates section 6. Alternative treatments for accounting policies and practices that have been discussedwith management during the current audit period None noted 7. Matters related to going concern Note noted – refer to Executive summary 8. Consultation with other accountants Management has informed us that the City, the Library Board and the Trust Funds have not consulted with other accountants about auditing or accounting matters. The City obtained the assistance of Deloitte’s Assurance team with respect to the adoption of PS 3280 Asset Retirement Obligations accounting standard. 9. Management judgments and accounting estimates Significant accounting practices, judgments and estimates section 10. Significant difficulties, if any, encountered during the audit None - 13 - The Corporation of the City of Pickering | Appendix 1 – Communication requirements and other reportable matters 8 © Deloitte LLP and affiliated entities. Required communication Refer to this report or document described below 11. Material written communications betweenmanagement and us, including management representation letters Master service agreement dated April 16, 2023, Management representation letter – Appendix 3. 12. Circumstances that affect the form and the content of the auditor’s report Master service agreement dated April 16, 2023. 13. Other matters that are significant to the oversight of the financial reporting process No other matters to report. 14. Modifications to our opinion None. 15. Other significant matters discussed with management None. 16. Matters involving non-compliance with laws and regulations that come to our attention,unless prohibited by law or regulation, including Illegal or possibly illegal acts that come to our attention None. 17. Litigation No litigation matters to report. 18. Significant deficiencies in internal control, if any, identified by us in the conduct of theaudit of the financial statements No significant deficiencies to report. 19. Uncorrected misstatements and disclosure items In accordance with Canadian GAAS, we request that all misstatements be corrected. There were no uncorrected misstatements. Other reportable matters 20. Changes to the audit plan The audit was conducted in accordance with our audit plan dated October 10, 2023 which was presented to the Members of Council. We confirm that there have been no significant amendments to the audit scope and approach communicated in the audit plan. 21. Concerns regarding management competence and integrity We have not determined any concerns regarding management competence and integrity. 22. Disagreements with management In the course of our audit, we did not encounter any disagreements with management about matters that individually or in the aggregate could be significant to the financial statements. 23. Post-balance sheet events At the date of finalizing this report, we are not aware of any significant post-balance sheet events. 24. Reliance on service organizations The City makes use of ADP PayTech in the processing of payroll transactions. We obtained the CSAE 3416 service organization report on the operating effectiveness of internal controls adopted at ADP, and noted no issues which would impact our audit. 25. Other significant matters arising from theaudit None noted. - 14 - The Corporation of the City of Pickering | Appendix 2 – Independence letter 9 © Deloitte LLP and affiliated entities. Deloitte LLP 8 Adelaide Street West Suite 200 Toronto ON M5H 0A9 Canada Tel: 416 601 6150 Fax: 416 601 6610 www.deloitte.ca Appendix 2 – Independence letter September 19, 2024 Private and confidential The Members of Executive Committee The Corporation of the City of Pickering 1 The Esplanade Pickering ON L1V 6K7 Dear Executive Committee Members, We have been engaged to audit the consolidated financial statements of The Corporation of the City of Pickering (the “City”)for the year ended December 31, 2023. You have requested that we communicate in writing with you regarding our compliance with relevant ethical requirements regarding independence as well as all relationships and other matters between the City, our Firm and network firms that, in our professional judgment, may reasonably be thought to bear on our independence. You have also requested us to communicate the related safeguards that have been applied to eliminate identified threats to independence or reduce them to an acceptable level. In determining which relationships to report, we have considered relevant rules and related interpretations prescribed by the appropriate provincial regulator/order and applicable legislation, covering such matters as: a. Holding a financial interest, either directly or indirectly, in a client. b. Holding a position, either directly or indirectly, that gives the right or responsibility to exert significant influence over the financial or accounting policies of a client. c. Personal or business relationships of immediate family, close relatives, partners or retired partners, either directly or indirectly, with a client. d. Economic dependence on a client. e. Provision of services in addition to the audit engagement. - 15 - The Corporation of the City of Pickering | Appendix 2 – Independence letter 10 © Deloitte LLP and affiliated entities. We confirm to you that the engagement team and others in the firm as appropriate, the firm and, when applicable, network firms have complied with relevant ethical requirements regarding independence. We have prepared the following comments to facilitate our discussion with you regarding independence matters arising since September 7, 2023, the date of our last letter. We are not aware of any relationships between the Deloitte Entities and the City and its affiliates, or persons in financial reporting oversight roles at the City and its affiliates, that, in our professional judgment, may reasonably be thought to bear on independence, that have occurred from September 7, 2023 to September 19, 2024. We hereby confirm that we are independent with respect to the City in accordance with the Rules of Professional Conduct of the Chartered Professional Accountants of Ontario as of September 19, 2024. This letter is intended solely for the information and use of the Executive Committee, management, and others within the City and is not intended to be and should not be used for any other purposes. Yours truly, Chartered Professional Accountants Licensed Public Accountants - 16 - The Corporation of the City of Pickering | Appendix 3 – Draft management representations letter 11 © Deloitte LLP and affiliated entities. Appendix 3 – Draft management representations letter Dear Ms. Lilian Cheung: This representation letter is provided in connection with the audit by Deloitte LLP (“Deloitte”or “you”)of the consolidated financial statements of The Corporation of the City of Pickering (the “City”or “we”or “us”)as of and for the year ended December 31, 2023, the notes to the consolidated financial statements and a summary of significant accounting policies (the “Financial Statements”)for the purpose of expressing an opinion as to whether the Financial Statements present fairly, in all material respects, the financial position, results of operations, and cash flows of the City in accordance with Public Sector Accounting Standards (“PSAS”). Certain representations in this letter are described as being limited to matters that are material. Items are considered to be material if they, individually or in the aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. 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 engagement letter between the City and Deloitte dated April 16, 2023 and subsequent confirmation of changes letters for the preparation of the Financial Statements in accordance with PSAS. In particular, the Financial Statements are fairly presented, in all material respects, and present the financial position of the City as at December 31, 2023 and the results of its operations and cash flows for the year then ended in accordance with PSAS. [City letterhead] DATE Deloitte LLP 8 Adelaide Street West Suite 200 Toronto ON M5H 0A9 Subject:Consolidated financial statements of The Corporation of the City of Pickering for the year ended December 31,2023 is providedprovided in connectionconnection withwith thethe statementsstatements of The CorporationCorporation of DecemberDecember 31,31,2023,thethe notes (the(the “Financial“Financial Statements”) presentpresent fairly,fairly, inin accordanceaccordance The Corppoorraattiioonn oof the CCiittyy oof Pic - 17 - The Corporation of the City of Pickering | Appendix 4 – Draft management representations letter 12 © Deloitte LLP and affiliated entities. 2. Significant assumptions used in making estimates, including those measured at fair value, are reasonable. In preparing the Financial Statements in accordance with PSAS, management makes judgments and assumptions about the future and uses estimates. The completeness and appropriateness of the disclosures related to estimates are in accordance with PSAS. The City has appropriately disclosed in the Financial Statements the nature of measurement uncertainties that are material, 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 Financial Statements. The measurement methods, including the related assumptions and models, used in determining the estimates, including fair value, were appropriate, reasonable and consistently applied in accordance with PSAS and appropriately reflect management's intent and ability to carry out specific courses of action on behalf of the City. No events have occurred subsequent to December 31, 2023 that require adjustment to the estimates and disclosures included in the Financial Statements. There are no changes in management’s method of determining significant estimates in the current year. 3. We have determined that the Financial Statements are complete as of the date of this letter as this is the date when there are no changes to the Financial Statements (including disclosures) planned or expected. The Financial Statements have been approved in accordance with our process to finalize financial statements. 4. We have completed our review of events after December 31, 2023 and up to the date of this letter. 5. The Financial Statements are free of material errors and omissions. Internal Controls 6. We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and error. 7. We have disclosed to you all known deficiencies in the design or operation of internal control over financial reporting identified as part of our evaluation, including separately disclosing to you all such deficiencies that we believe to be significant deficiencies in internal control over financial reporting. We have disclosed to you any change in the City’s internal control over financial reporting that occurred during the current year that has materially affected, or is reasonably likely to materially affect, the City’s internal control over financial reporting. Information provided 8. We have provided you with: a. Access to all information of which we are aware that is relevant to the preparation of the Financial Statements, such as records, documentation and other matters. b. All relevant information as well as additional information that you have requested from us for the purpose of the audit; c. Unrestricted access to persons within the City from whom you determined it necessary to obtain audit evidence; and, d. Unrestricted access to all minutes of the meetings of Council and committees of Council, or summaries of actions of recent meetings for which minutes have not yet been prepared. All significant Council and committee actions are included in the summaries. 9. We have disclosed to you the results of our assessment of the risk that the Financial Statements may be materially misstated as a result of fraud. Statements. determining significantsignificant completecomplete asas ofof thethe date StatementsStatements (including(including disclosures)disclosures) accordanceaccordance withwith our processprocess toto finalizefinalize after DecemberDecember 31,31,2023 andand upup to material errorserrors andand omissions.omissions. responsibility for thethe design,design,implementationimplementation andand error.error. youyou allall known deficienciesdeficiencies inin thethe partpart ofof our evaluation,evaluation,including significantsignificant deficienciesdeficiencies inin internalinternal internalinternal controlcontrol overover reasonablyreasonably likelylikely - 18 - The Corporation of the City of Pickering | Appendix 4 – Draft management representations letter 13 © Deloitte LLP and affiliated entities. 10. We have disclosed to you all information in relation to fraud or suspected fraud that we are aware of and that affects the City and involves: a. Management; b. Employees who have significant roles in internal control; or c. Others where the fraud could have a material effect on the Financial Statements. 11. We have disclosed to you all information in relation to allegations of actual, suspected or alleged fraud, or illegal or suspected illegal acts affecting the City. 12. There have been no communications with regulatory agencies concerning actual or potential noncompliance with or deficiencies in financial reporting practices. There are also no known or possible instances of non compliance with the requirements of regulatory or governmental authorities. 13. We have disclosed to you the identities of the City’s related parties and all the related party relationships and transactions of which we are aware, including guarantees, non monetary transactions and transactions for no consideration. Independence matters For purposes of the following paragraphs,“Deloitte”shall mean Deloitte LLP and Deloitte Touche Tohmatsu Limited, including related member firms and affiliates. 14. Prior to the City having any substantive employment conversations with a former or current Deloitte engagement team member, the City has held discussions with Deloitte and obtained approval from the Executive Committee of City Council. 15. We have adhered to all regulatory requirements regarding the provision of non audit services by Deloitte to the City in accordance with applicable laws, regulations and rules that apply to the City, including pre approval requirements, as applicable. 16. We have ensured that all services performed by Deloitte with respect to this engagement have been pre approved by the Executive Committee of City Council in accordance with its established approval policies and procedures including the City’s procurement policies. Other matters 17. We have disclosed to you all the documents that we expect to issue that may comprise other information, in the context of CAS 720, The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements. Immaterial matters less than $175,000 (representing the clearly trivial threshold for audit purposes) collectively are not considered to be exceptions that require disclosure for the purpose of representations #18 to #40. This amount is not necessarily indicative of amounts that would require adjustment to or disclosure in the Financial Statements. 18. All transactions have been properly recorded in the accounting records and are reflected in the Financial Statements. 19. The City has identified all related parties in accordance with Section PS 2200, Related Party Disclosures (“PS 2200”).Management has made the appropriate disclosures with respect to its related party transactions in accordance with PS 2200. This assessment is based on all relevant factors, including those listed in para. 16 of PS2200. 20. There are no instances of identified or suspected noncompliance with laws and regulations. authorities. partiesparties andand allall guarantees,guarantees,nonnon monetarymonetary “Deloitte”shall meanmean DeloitteDeloitte LLP and Deloitte affiliates. employmentemployment conversationsconversations with City has heldheld discussionsdiscussions with DeloitteDeloitte Council. regulatoryregulatory requirementsrequirements regarding the with applicableapplicable laws,laws,regulationsregulations and requirements,asas applicable.applicable. alalll seservicesrvices performedperformed by Deloitte CommitteeCommittee ofof CityCity Council City’sCity’s procurementprocurement - 19 - The Corporation of the City of Pickering | Appendix 4 – Draft management representations letter 14 © Deloitte LLP and affiliated entities. 21. We have disclosed to you all known, actual or possible litigation and claims, whether or not they have been discussed with our lawyers, whose effects should be considered when preparing the Financial Statements. As appropriate, these items have been disclosed and accounted for in the Financial Statements in accordance with PSAS. 22. All events subsequent to the date of the Financial Statements and for which PSAS requires adjustment or disclosure have been adjusted or disclosed. Accounting estimates and disclosures included in the Financial Statements that are impacted by subsequent events have been appropriately adjusted. 23. We have disclosed to you all liabilities, provisions, contingent liabilities and contingent assets, including those associated with guarantees, whether written or oral, and they are appropriately reflected in the Financial Statements. 24. We have disclosed to you, and the City has complied with all aspects of contractual agreements that could have a material effect on the Financial Statements in the event of non compliance, including all covenants, conditions or other requirements of all outstanding debt. 25. The City has satisfactory title to and control over all assets, and there are no liens or encumbrances on such assets. We have disclosed to you and in the Financial Statements all assets that have been pledged as collateral. Communication with taxation and regulatory agencies 26. We have disclosed to you all communications from: a. Taxation authorities concerning assessments or reassessments that could have a material effect on the Financial Statements; and b. Regulatory agencies concerning noncompliance with or potential deficiencies in, financial reporting requirements. Work of Management’s Experts 27. We agree with the work of management’s experts in evaluating the valuation of post employment benefits liability and WSIB benefits liability and have adequately considered the capabilities of the experts in determining amounts and disclosures used in the Financial Statements and underlying accounting records. We did not give any, nor cause any, instructions to be given to management’s experts with respect to values or amounts derived in an attempt to bias their work, and we are not aware of any matters that have impacted the independence or objectivity of the experts. Loans and Receivables 28. The City is responsible for determining and maintaining the adequacy of the allowance for doubtful notes, loans, and accounts receivable, as well as estimates used to determine such amounts. Management believes the allowances are adequate to absorb currently estimated bad debts in the account balances. Employee future benefits 29. Employee future benefit costs, assets, and obligations have been properly recorded and adequately disclosed in the Financial Statements including those arising under defined benefit plans as well as termination arrangements. We believe that the actuarial assumptions and methods used to measure defined benefit plan assets, liabilities and costs for financial accounting purposes are appropriate in the circumstances. aspects of of non compliance,compliance, assets,assets,andand therethere areare no liens StatementsStatements alall assetsassets thatthat havehave regulatoryregulatory agenciesagencies communications from:from: assessmentsassessments or reassessmentsreassessments that concerningconcerning noncompliancenoncompliance with or Management’sManagement’s ExpertsExperts ofof management’smanagement’s expertsexperts liabilityliability andand havehave adequately disclosuresdisclosures usedused instructioinstructio - 20 - The Corporation of the City of Pickering | Appendix 4 – Draft management representations letter 15 © Deloitte LLP and affiliated entities. Government transfers 30. We have disclosed to you all correspondence relating to government transfers that the City has had with the funding bodies. 31. We have assessed the eligibility criteria and determined that the City is an eligible recipient for the government transfers received. 32. We have assessed the stipulations attached with the funding and have recognized the revenue in accordance with meeting the stipulations required. 33. All government transfers that have been recorded as deferred revenue give rise to an obligation that meets the definition of a liability. Those liabilities have been properly recorded and presented in the Financial Statements. Tax Revenues 34. We have appropriately recorded tax assets and revenues when they meet the definition of an asset in accordance with Section PS 1000, Financial Statement Concepts, when they are authorized and when the taxable event occurs. These amounts have been appropriately measured in accordance with PS 3510, Tax Revenue, and have not been grossed up for any amount of tax concessions. Tangible Capital Assets 35. Tangible capital assets have been recorded properly and consistently according to the standards in Section PS 3150, Tangible Capital Assets. 36. Contributed tangible capital assets have been appropriately recorded at fair value, unless fair value is not reasonably determinable, and in such case, have been recorded at an appropriate nominal value. All contributed tangible capital assets have been appropriately disclosed. 37. We have assessed the useful lives of tangible capital assets and have determined all tangible capital assets contribute to the City’s ability to provide goods and services and therefore do not require a write down. 38. We have reviewed the assets under construction and believe that these costs recorded represent tangible capital assets of the City that will be completed in the future, and that any costs incurred which will not result in future tangible capital assets, or do not meet capitalization criteria, have been properly expensed. Environmental liabilities/contingencies 39. We have considered the effect of environmental matters on the City and have disclosed to you all liabilities, provisions or contingencies arising from environmental matters. All liabilities, provisions, contingencies and commitments arising from environmental matters, and the effect of environmental matters on the carrying values of the relevant assets are recognized, measured and disclosed, as appropriate, in the Financial Statements. Government Business Enterprises 40. The City has appropriately classified its investments in Elexicon as a Government Business Enterprise. 41. With regard to the City’s investment in Elexicon, we have disclosed to you any events that have occurred and facts that have been discovered with respect to such investment that would affect the investment’s value as reported in the financial statements. whenwhen theythey meetmeet the Concepts,Concepts,whenwhen theythey are authorizedauthorized appropriatelyappropriately measuredmeasured inin accordanceaccordance amount of taxtax concessions.concessions. recorded properlyproperly andand consistentlyconsistently according assets have beenbeen appropriatelyappropriately recordedrecorded and inin suchsuch case,case,havehave been recorded capitalcapital assetsassets havehave beenbeen appropriatelyappropriately usefuluseful lives of tangibletangible capitalcapital abilityability to provide goodsgoods and etsets uundernder constructionconstruction willwill bebe completedcompleted assets,assets, - 21 - The Corporation of the City of Pickering | Appendix 4 – Draft management representations letter 16 © Deloitte LLP and affiliated entities. Liabilities for contaminated sites 42. We have evaluated all of our tangible capital assets that we have direct responsibility for or accept responsibility for, and have not identified any sites in which contamination exceeds an environmental standard. Asset retirement obligations 43. The City has made the accounting policy choice to apply CPA Canada Public Sector Accounting Handbook Section PS 3280, Asset Retirement Obligations using prospective application. We have applied Section PS 3280 to events and transactions from the date of origin of such items using current assumptions and discount rates. Financial instruments general including derivatives 44. The City has properly classified all financial instruments in accordance with CPA Canada Public Sector Accounting Handbook Section PS 3450,Financial Instruments (“Section PS 3450”).Specifically, all financial instruments are classified as fair value, cost or amortized cost. 45. The City has properly identified all financial contracts that meet the definition of a derivative in Section PS 3450. The City has also properly identified all embedded derivatives included in other non derivative contracts and determined whether these embedded derivatives need to be separately accounted for as described in Section PS 3450. accordanceaccordance withwith CPA InstrumentsInstruments (“Section(“Section PSPS 3450”). amortized cost.cost. contracts that meetmeet thethe definitiondefinition ofof all embeddedbedded derivativesderivatives included embeddedembedded derivativesderivatives needneed toto be - 22 - The Corporation of the City of Pickering | Appendix 4 – Draft management representations letter 17 © Deloitte LLP and affiliated entities. Yours truly, The Corporation of the City of Pickering Stan Karwowski Director of Finance and Treasurer Marisa Carpino Chief Administrative Officer - 23 - Consolidated financial statements of The Corporation of the City of Pickering December 31, 2023 Dra f t Attachment 2 to Report FIN 19-24 - 24 - Independent Auditor’s Report 1–2 Consolidated statement of financial position 3 Consolidated statement of operations 4 Consolidated statement of change in net financial assets 5 Consolidated statement of cash flows 6 Notes to the consolidated financial statements 7–33 Dra f t - 25 - Independent Auditor’s Report To the Members of Council of The Corporation of the City of Pickering Opinion We have audited the consolidated financial statements of The Corporation of the City of Pickering (the ”City”), which comprise the consolidated statement of financial position as at December 31, 2023, and the consolidated statements of operations, 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 (collectively referred to as the “financial statements”). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the City as at December 31, 2023, and the results of its operations, change in net financial assets, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards (“PSAS”). Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”). 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 City 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 PSAS, 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 City’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 City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City’s financial reporting process. Deloitte LLP Bay Adelaide East 8 Adelaide Street West Suite 200 Toronto ON M5H 0A9 Canada Tel: 416-601-6150 Fax: 416-601-6151 www.deloitte.ca Dra f t - 26 - 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 GAAS 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 GAAS, 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 City’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 City’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 City 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. •Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the City to express an opinion on the 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 [DATE] Dra f t - 27 - The Corporation of the City of Pickering Consolidated statement of financial position As at December 31, 2023 2023 2022 Notes $$ Financial assets Cash and cash equivalents 118,135,814 90,129,235 Investments 3 193,303,565 156,687,900 Taxes receivable 25,903,091 23,372,809 Accounts receivable 13,864,727 11,231,858 Note receivable 18 2,070,285 2,381,011 Investment in Elexicon Corporation 4(c)71,598,250 73,301,808 Promissory notes receivable 5 25,069,000 25,069,000 449,944,732 382,173,621 Liabilities Accounts payable and accrued liabilities 37,074,226 33,721,100 Other current liabilities 246,511 227,096 Deferred revenue 6 137,552,277 110,023,846 Long-term liabilities 10 38,996,663 42,704,260 Post-employment benefit liability 8(a)9,882,030 9,291,345 WSIB benefit liabilities 8(b)3,247,125 3,060,773 Asset retirement obligation 9 6,793,775 — 233,792,607 199,028,420 Net financial assets 216,152,125 183,145,201 Non-financial assets Tangible capital assets 11 333,295,623 319,085,606 Prepaid expenses and deposits 11(v)417,589 7,281,479 Inventory 443,062 538,091 334,156,274 326,905,176 Accumulated surplus 12 550,308,399 510,050,377 The accompanying notes to the consolidated financial statements are an integral part of the consolidated financial statements. Page 3 Dra f t - 28 - The Corporation of the City of Pickering Consolidated statement of operations Year ended December 31, 2023 2023 2022 Budget Actual Actual Notes $$$ (Note 19) Revenue Residential and farm taxation 67,231,531 69,207,224 61,631,416 Commercial and industrial taxation 13,989,358 13,950,705 13,729,420 Taxation from other governments 8,422,332 8,617,409 8,497,858 User charges 17,292,835 21,657,426 15,743,433 Government grants and fees 25,188,900 8,676,700 9,114,226 Other contributions and donations 2,415,366 3,599,083 4,477,527 Development charges and developer contributions earned 8,929,364 7,731,580 11,350,537 Contributed tangible capital assets 11(i)— 4,959,496 348,530 Investment income 1,025,000 8,286,972 2,722,276 Penalties and interests on taxes 2,890,000 3,779,346 3,311,796 Fines 1,322,000 1,529,049 1,527,436 Interest on promissory notes 5(c)1,035,350 1,035,350 1,035,350 Casino revenue 16,000,000 18,460,408 14,678,604 Equity share of Elexicon Corporation earnings 4(b)— 1,394 5,906,099 Other 282,981 1,587,121 199,549 Gain on disposal of tangible capital assets — 56,741 191,284 166,025,017 173,136,004 154,465,341 Expenses 20 General government 29,524,606 36,158,223 26,313,997 Protection to persons and property 33,870,448 33,657,499 30,198,497 Transportation services 19,089,117 18,513,737 16,876,440 Environmental services 2,979,001 3,087,632 2,368,443 Social and family services 1,258,710 888,645 758,443 Recreational and cultural services 36,142,161 35,511,071 31,198,429 Planning and development 6,285,876 5,061,175 3,969,312 129,149,919 132,877,982 111,683,561 Annual surplus 36,875,098 40,258,022 42,781,780 Accumulated surplus, beginning of year 510,050,377 510,050,377 467,268,597 Accumulated surplus, end of year 546,925,475 550,308,399 510,050,377 The accompanying notes to the consolidated financial statements are an integral part of the consolidated financial statements. Page 4 Dra f t - 29 - The Corporation of the City of Pickering Consolidated statement of change in net financial assets Year ended December 31, 2023 2023 2022 Budget Actual Actual $$$ (Note 19) Annual surplus 28,886,072 40,258,022 42,781,780 Acquisition of tangible capital assets (59,644,668) (50,806,266) (44,684,796) Amortization of tangible capital assets 11,870,171 13,847,864 12,092,563 (Gain) loss on disposal of tangible capital assets — (56,741) (191,284) Proceeds on disposal of tangible capital assets — 175,347 2,484,815 (18,888,425) 3,418,226 12,483,078 Transfer of assets under construction to tangible capital assets — 16,792,228 6,506,536 Assets under construction expensed — 5,837,551 3,345,441 — 22,629,779 9,851,977 Acquisition of inventory of supplies — (1,167,872) (1,379,533) Use of inventory of supplies — 1,262,901 1,385,957 Acquisition of prepaid expenses and deposits — (7,334,738) (7,151,099) Use of prepaid expenses and deposits — 14,198,628 1,615,164 — 6,958,919 (5,529,511) Change in net financial assets (18,888,425) 33,006,924 16,805,544 Net financial assets, beginning of year 183,145,201 183,145,201 166,339,657 Net financial assets, end of year 164,256,776 216,152,125 183,145,201 The accompanying notes to the consolidated financial statements are an integral part of the consolidated financial statements. Page 5 Dra f t - 30 - The Corporation of the City of Pickering Consolidated statement of cash flows Year ended December 31, 2023 2023 2022 $$ Operating transactions Annual surplus 40,258,022 42,781,780 Non-cash items Amortization of tangible capital assets 13,847,864 12,092,563 Gain on disposal of tangible capital assets (56,741) (191,284) Equity share of Elexicon Corporation earnings (1,394) (5,906,099) Contributed tangible capital assets recorded in revenue (4,959,496) (348,530) Change in non-cash operating items Taxes receivable (2,530,282) (684,631) Accounts receivable (2,632,869) (3,866,054) Accounts payable and accrued liabilities 3,353,126 (3,752,587) Other current liabilities 19,415 9,138 Deferred revenue 27,528,431 4,928,287 Post-employment benefit liability 590,685 589,093 WSIB benefit liabilities 186,352 184,360 Asset retirement obligation 6,793,775 — Inventory 95,029 6,424 Prepaid expenses and deposits 6,863,890 (5,535,935) 89,355,807 40,306,525 Capital transactions Acquisition of tangible capital assets (net of transfers and contributions)(23,216,991) (34,484,289) Proceeds on disposal of tangible capital assets 175,347 2,484,815 (23,041,644) (31,999,474) Investing transactions Increase in investments (36,615,665) (16,432,090) Dividends received from Elexicon Corporation 1,704,952 2,626,694 (34,910,713) (13,805,396) Financing transactions Proceeds from debentures issued — 5,573,000 Principal repayment of debentures (3,707,597) (3,610,999) Decrease in note receivable 310,726 300,977 (3,396,871) 2,262,978 Increase (decrease) in cash and cash equivalents 28,006,579 (3,235,367) Cash and cash equivalents, beginning of year 90,129,235 93,364,602 Cash and cash equivalents, end of year 118,135,814 90,129,235 Cash and cash equivalents consists of Cash 118,135,814 59,634,018 Cash equivalents — 30,495,217 118,135,814 90,129,235 The accompanying notes to the consolidated financial statements are an integral part of the consolidated financial statements. Page 6 Dra f t - 31 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 7 1. Significant accounting policies The consolidated financial statements (the “financial statements”) of The Corporation of the City of Pickering (the “City”) are the representations of management prepared in accordance with accounting standards established by the Public Sector Accounting Board (“PSAB”) of Chartered Professional Accountants of Canada (CPA Canada). Significant accounting policies adopted by the City are as follows: (a) Reporting entity (i) Consolidated financial statements The consolidated financial statements reflect the assets, liabilities, revenues and expenses of the reporting entity. The reporting entity is comprised of the activities of all committees of Council and the City of Pickering Public Library Board which is controlled by the City. All material inter-fund transactions and balances are eliminated on consolidation. (ii) Investment in government business enterprise The City’s investment in Elexicon Corporation is accounted for on a modified equity basis, consistent with Canadian public sector accounting standards for investments in government business enterprises. Under the modified equity basis, Elexicon Corporation’s accounting policies are not adjusted to conform to those of the City and inter-organizational transactions and balances are not eliminated. The City recognizes its equity interest in the annual earnings or loss of Elexicon Corporation in its Consolidated Statement of Operations with a corresponding increase or decrease in its investment asset account. Dividends that the City may receive from Elexicon Corporation and other capital transactions are reflected as adjustments in the investment asset account. (iii) Operations of School Boards and the Regional Municipality of Durham The taxation, other revenues, expenses, assets and liabilities with respect to the operations of the school boards and the Regional Municipality of Durham (the “Region”) are not reflected in these consolidated financial statements. (iv) Trust Funds Trust Funds and their related operations administered by the City are not consolidated but are reported separately on the Trust Funds financial statements. (b) Basis of accounting (i) Adoption of new PSAS Accounting Standards PS 3280 Asset Retirement Obligations PS 3280 Asset Retirement Obligations is a new standard establishing guidance on the accounting and reporting of legal obligations associated with the retirement of tangible capital assets controlled by a government or government organization. A liability for a retirement obligation can apply to tangible capital assets either in productive use or no longer in productive use. Dra f t - 32 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 8 1. Significant accounting policies (continued) (b) Basis of accounting (continued) (i) Adoption of new PSAS Accounting Standards (continued) PS 3280 Asset Retirement Obligations (continued) Effective January 1, 2023, the City adoption PS 3280 Asset Retirement Obligations. The City elected to adopt the standard prospectively, which requires that an asset retirement obligation is recognized where: - any event giving rise to the obligation occurred on or after January 1, 2023, - arose prior to January 1, 2023 and the obligation had not been previously recognized, and - arose prior to January 1, 2023 and the previously recognized obligation requirements adjustment. The City had not previously recognized any asset retirement obligations for its TCAs. The impact of the above has been recognized in the consolidated financial statements for the year ended December 31, 2023. The adoption of this standard has been applied on a prospective basis with no restatement of prior period comparative amounts. The adoption has impacted the City’s consolidated statement of financial position with an increase in Tangible Capital Assets by $6,595,899 (2022 – $nil) and an increase to Asset Retirement Obligation Liability of $6,595,899 (2022 – $nil). PS 1201 Financial Statement Presentation PS 1201 Financial Statement Presentation replaces PS 1200 Financial Statement Presentation. This standard establishes general reporting principles and standards for the disclosure of information in government financial statements. The standard introduces the consolidated statement of remeasurement gains separate from the consolidated statement of operations. Requirements in PS 2601 Foreign Currency Translation, PS 3450 Financial Instruments, and PS 3041 Portfolio Investments, which are required to be adopted at the same time, can give rise to the presentation of unrealized gains and losses. PS 2601 Foreign Currency Translation PS 2601 Foreign Currency Translation replaces PS 2600 Foreign Currency Translation. The standard requires monetary assets and liabilities denominated in a foreign currency and non-monetary items denominated in a foreign currency that are reported at fair value to be adjusted to reflect the exchange rates in effect at the financial statement date. Unrealized gains and losses arising from foreign currency changes are to be presented in the new consolidated statement of remeasurement gains. PS 3041 Portfolio Investments PS 3041 Portfolio Investments replaces PS 3040 Portfolio Investments. The standard provides revised guidance on accounting for, and presentation and disclosure of, portfolio investments to conform to PS 3450 Financial Instruments. The distinction between temporary and portfolio investments has been removed in the new standard, and upon adoption, PS 3030 Temporary Investments no longer applies. Dra f t - 33 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 9 1. Significant accounting policies (continued) (b) Basis of accounting (continued) (i) Adoption of new PSAS Accounting Standards (continued) PS 3450 Financial Instruments PS 3450 Financial Instruments establishes accounting and reporting requirements for all types of financial instruments, including derivatives. As a result of the standard, equity instruments and the interest rate swap are now measured at fair value on the consolidated statement of financial position and unrealized gains on equity instruments are recorded in the consolidated statement of remeasurement gains. Prior to 2023, equity instruments were recorded at cost. Recognition, derecognition and measurement policies followed in periods prior to the adoption date, including 2022 comparative figures, have not been restated as the standard is required to be adopted prospectively. (ii) Accrual basis of accounting Revenue and expenses are reported on the accrual basis of accounting. The accrual basis of accounting recognizes revenues as they are earned, measurable, and collectibility is assured; expenses are recognized as they are incurred and measurable as a result of the receipt of goods and services and the creation of a obligation to pay. (iii) Cash and cash equivalents Cash and cash equivalents consist of cash on hand, demand deposits and short-term, highly liquid investments that are readily convertible to known amounts of cash. Cash equivalents have a short-term maturity of three months or less from the date of acquisition. (iv) Financial Instruments The City initially recognizes financial instruments at fair value and subsequently measures them at each reporting date, as follows: Financial instrument Measurement method Cash and cash equivalents Amortized cost Accounts receivable Amortized cost Note receivable Amortized cost Promissory notes receivable Amortized cost Investments in fixed income instruments Amortized cost Investment in Elexicon Corporation Amortized cost Accounts payable and accrued liabilities Amortized cost Long-term debt Amortized cost Unrealized gains on financial instruments measured at fair value are recognized in the consolidated statement of remeasurement gains until they are realized upon derecognition, when they are transferred to the consolidated statement of operations. Transactions costs in the fair value category are expensed in the period they are incurred. Given that the City does not carry any financial instruments at fair value subsequent to initial recognition, no consolidated statement of remeasurement gains has been included in these consolidated financial statements. Dra f t - 34 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 10 1. Significant accounting policies (continued) (b) Basis of accounting (continued) (iv) Financial Instruments (continued) Financial instruments measured at amortized cost are amortized using the effective interest method. Transaction costs in the amortized cost category are added to the carrying value upon initial recognition. (v) Tangible capital assets Tangible capital assets are recorded at cost less accumulated amortization. Cost includes all costs directly related to the acquisition or construction of the tangible capital asset including transportation costs, installation costs, design and engineering fees, legal fees and site preparation costs. Amortization is recorded on the straight-line basis over the estimated useful life of the tangible capital asset commencing once the asset is available for use as follows: Buildings 5 to 50 years Machinery and equipment Various Vehicles 7 to 15 years Infrastructure – Roads 10 to 75 years Infrastructure - Storm sewers 50 to 100 years Infrastructure - Sidewalks 15 to 75 years Infrastructure - Parks 10 to 100 years Information technology hardware 4 to 10 years Library collection materials 4 to 7 years Furniture and fixtures various One half of the annual amortization is charged in the year of acquisition and in the year of disposal. Assets under construction are not amortized until the tangible capital asset is available for productive use. Land is not amortized. Tangible capital assets received as contributions are recorded at their fair value at the date contributed, with the corresponding amount recorded as revenue. (vi) Accounting for Property Tax Capping Provisions resulting from the Ontario Fair Assessment System The net impact on property taxes as a result of the application of the capping provisions does not affect the consolidated statement of operations as the full amounts of the property taxes were levied. However, the capping adjustments are reported on the Consolidated Statement of Financial Position as a receivable/payable from/to the Region. (vii) Deferred revenue Deferred revenue represents contributions, user charges and fees which have been collected but for which the related services have yet to be performed. These amounts will be recognized as revenue in the fiscal year the services are performed. In addition, any contributions received with external restrictions are deferred until the related expenditures are made. Dra f t - 35 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 11 1. Significant accounting policies (continued) (b) Basis of accounting (continued) (viii) Post-employment benefits The present value of the cost of providing employees with future benefit programs is recognized as employees earn these entitlements through service. Actuarial gains and losses are amortized over the average remaining service period (“ARSP”). The City’s actuary determined the ARSP to be between 11 to 13 years, depending on the employee group. For WSIB benefit obligations that arise from specific events that occur from time to time, the cost is recognized immediately in the period the events occur. Actuarial gains and losses are amortized over the ARSP of 15 years. (ix) Inventory Inventory is valued at the lower of cost and replacement cost. Cost is determined on a weighted-average basis. (x) Government transfers Government transfers are recognized as revenue by the City in the period in which the transfers are authorized and any eligibility criteria are met, unless they are restricted through stipulations that require specific actions to be carried out in order to keep the transfer or discharge the liability. For such transfers, revenue is recognized when the stipulation has been met. (xi) Tax revenue Tax revenue is recognized on all taxable properties within the City that are included in the tax roll provided by the Municipal Property Assessment Corporation, using property tax values included in the tax roll or property tax values that can be reasonably estimated by the City as it relates to supplementary or omitted assessments, at tax rates authorized by Council for the City’s own purposes in the period for which the tax is levied. (xii) Casino revenue The City is a beneficiary of a contribution agreement with Ontario Lottery and Gaming Corporation (OLG) for hosting a casino within the municipality. Pickering is entitled to receive a share of the gaming revenue on a quarterly basis for hosting the Pickering Casino Resort which opened on July 26, 2021. Casino revenue is recognized as earned in line with the contribution agreement. (xiii) Intangible assets Intangible assets are not recognized as assets in the financial statements. Dra f t - 36 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 12 1. Significant accounting policies (continued) (b) Basis of accounting (continued) (xiv) Contaminated sites Contaminated sites are the result of contamination being introduced into air, soil, water or sediment of a chemical, organic, or radioactive material or live organism that exceeds an environmental standard. A liability for remediation of contaminated sites is recognized, net of any expected recoveries, when all of the following criteria are met: (a) an environmental standard exists; (b) contamination exceeds the environmental standard; (c) the City is directly responsible or accepts responsibility for the liability; (d) future economic benefits will be given up; and (e) a reasonable estimate of the liability can be made. A liability is recorded only for sites that are not in productive use or if there was an unexpected event that resulted in contamination. Changes in estimates are recorded in the City’s statement of operations. The City does not have any liability for contaminated sites recorded in the consolidated financial statements. (xv) Land held for resale Land permanently removed from service that meets the criteria for inventory held for resale are recorded as “land held for resale” on the Consolidated Statement of Financial Position and is recorded at the lower of cost and net realizable value. Those that do not meet these criteria continue to be recorded as part of tangible capital assets on the Consolidated Statement of Financial Position. (xvi) Use of estimates The preparation of financial statements in conformity with Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes. Accounts involving significant estimates include allowance for doubtful accounts, certain accrued liabilities, post-employment benefits liability, WSIB liabilities, estimates relating to the useful lives of tangible capital assets, and asset retirement obligations. Actual results could differ from these estimates. (xvii) Asset Retirement Obligations Asset Retirement Obligations represent the legal obligations associated with the retirement of a tangible capital asset that result from its acquisition, construction, development, or normal use. The tangible assets include but are not limited to assets in productive use, assets no longer in productive use, leased tangible capital assets. Dra f t - 37 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 13 1. Significant accounting policies (continued) (b) Basis of accounting (continued) (xvii)Asset Retirement Obligations The liability associated with an asset retirement obligation is measured with reference to the best estimate of the amount required to ultimately remediate the liability at the financial statement date to the extent that all recognition criteria are met. Asset retirement obligations are only recognized when there is a legal obligation for the City to incur costs in relation to a specific TCA, when the past transaction or event causing the liability has already occurred, when economic benefits will need to be given up in order to remediate the liability and when a reasonable estimate of such amount can be made. The best estimate of the liability includes all costs directly attributable to the remediation of the asset retirement obligation, based on the most reliable information that is available as at the applicable reporting date. Where cash flows are expected over future periods, the liability is recognized using a present value technique. When a liability for an asset retirement obligation is initially recognized, a corresponding adjustment to the related tangible capital asset is also recognized for underlying assets that have been recorded and reported within the TCA values presented in the financial statements. Through the passage of time in subsequent reporting periods, the carrying value of the liability is adjusted to reflect accretion expenses incurred in the current period. This expense ensures that the time value of money is considered when recognizing outstanding liabilities at each reporting date. The capitalized asset retirement cost within tangible capital assets is also simultaneously depreciated on the same basis as the underlying asset to which it relates. In circumstances when the underlying asset is fully depreciated, the ARO will be amortized over the estimated future life until the cash disbursement is made in the future to settle the obligation. At remediation, the City derecognizes the liability that was established. In some circumstances, gains or losses may be incurred upon settlement related to the ongoing measurement of the liability and corresponding estimates that were made and are recognized in the statement of operations 2. Operations of school boards and the Regional Municipality of Durham Further to Note 1(a)(iii), requisitions are made by the Regional Municipality of Durham and School Boards requiring the City to collect property taxes and payments in lieu of property taxes on their behalf. The amounts collected and remitted are summarized as follows: 2023 2022 Region School board Region School board$$$$ Taxation 148,258,136 51,552,669 137,349,789 51,905,608 Payments in lieu of taxes 6,636,281 469,978 6,565,748 725,439 154,894,417 52,022,647 143,915,537 52,631,047 Dra f t - 38 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 14 3. Investments 2023 2022Amortized cost Market value Amortized cost Market value$$$$ Investments 193,303,565 193,337,289 156,687,900 156,541,957 4. Investment in government business enterprise (a) Elexicon Corporation was formed on April 1, 2019, in which the City holds a 27.88% interest in Elexicon Corporation. Elexicon Corporation, as a government business enterprise, is accounted for on the modified equity basis in these financial statements. Elexicon Corporation serves as the electrical distribution utility for a number of communities and conducts non-regulated utility service ventures through its subsidiaries. The following table provides condensed supplementary consolidated financial information for Elexicon Corporation and its subsidiaries as at and for the year ended December 31, 2023. The amounts are disclosed in thousands of dollars: 2023 2022 (000’s)(000’s) $$ Assets Current 116,654 106,273 Capital and intangibles 720,727 661,146 Other 708 1,505 Total assets 838,089 768,924 Regulatory balances 56,310 58,573 Total assets and regulatory balances 894,399 827,497 Liabilities Current 175,942 316,892 Long-term debt 253,465 89,209 Other 196,842 148,489 Total liabilities 626,249 554,590 Shareholders’ equityShare capital 97,692 97,692 Contributed capital 25 25 2019 Contributed Surplus 79,301 79,301 Accumulated other comprehensive loss 2,511 3,130 Retained earnings 77,239 82,730 Total equity 256,768 262,878 Regulatory balances 11,382 10,029 Total liabilities, equity and regulatory balances 894,399 827,497 Dra f t - 39 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 15 4. Investment in government business enterprise (continued) (a) Elexicon Corporation was formed on April 1, 2019, in which the City holds a 27.88% interest in Elexicon Corporation. (continued) 2023 2022 (000’s)(000’s) $$ Comprehensive income Commodity revenue 421,522 430,139 Commodity expenses (412,905) (434,592) Distribution revenue 97,459 84,574 Operating expenses (82,206) (75,016) Other income (expense)(19,631) 909 Accumulated other comprehensive loss (619) 4,387 Net movements in regulatory balances, net of tax (3,615) 10,783 Total comprehensive income for the year 5 21,184 (b) Equity in Elexicon Corporation The City’s equity in Elexicon Corporation is as follows at the end of 2023: 2023 2022 $$ Balance, beginning of year 101,413,828 98,134,423 Equity share of net earnings from Elexicon Corporation 1,394 5,906,099 Dividend received (1,704,952) (2,626,694) Balance, end of year 99,710,270 101,413,828 (c) City of Pickering’s investment is represented by 2023 2022$$ Promissory notes receivable (Note 5)25,069,000 25,069,000 Investments in Elexicon Corporation Initial investment in shares of the Corporation 30,496,196 30,496,196 Amalgamation adjustments 12,849,416 12,849,416 Accumulated earnings 70,965,558 70,964,164 Accumulated dividends received (43,528,628) (41,823,676) Adjustment to value of investment 815,708 815,708 71,598,250 73,301,808 Dra f t - 40 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 16 4. Investment in government business enterprise (continued) (d) Contingencies and guarantees of Elexicon Corporation (the “Corporation”) as disclosed in their consolidated financial statements are as follows (i) Insurance claims The Corporation is a member of the Municipal Electric Association Reciprocal Insurance Exchange (“MEARIE”) which was created on January 1, 1987. A reciprocal insurance exchange may be defined as a group of persons formed for the purpose of exchanging reciprocal contracts of indemnity or inter-insurance with each other. MEARIE provides general liability insurance to member electric utilities. MEARIE also provides vehicle and property insurance to the Corporation. Insurance premiums charged to each member utility consist of a levy per $1 of service revenue subject to a credit or surcharge based on each electric utility’s claims experience. (ii) Contractual obligation - Hydro One Networks Inc. The Corporation’s subsidiary, Elexicon Energy, is party to a connection and cost recovery agreement with Hydro One related to the construction by Hydro One of a transformer station designated to meet EE’s anticipated electricity load growth. Construction of the project was completed during 2007 and EE connected to the transformer station during 2008. To the extent that the cost of the project is not recoverable from future transformation connection revenues, EE is obligated to pay a capital contribution equal to the difference between these revenues and the construction costs allocated to EE. The construction costs allocated to EE for the project are $19,950,000. Hydro One has performed a true-up based on actual load at the end of the tenth anniversary of the in-service date and is expected to perform another true-up based on actual load at the end of the fifteenth anniversary of the in-service date. (iii) Prudential support Purchasers of electricity in Ontario, through the Independent Electricity System Operator (“IESO”), are required to provide security to mitigate the risk of default based on their expected activity in the market. The IESO could draw on this security if the Corporation fails to make the payment required on a default notice issued by the IESO. The Corporation has provided a $64,000,000 guarantee to the IESO on behalf of EE. (iv) General claims From time to time, the Corporation is involved in various lawsuits, claims and regulatory proceedings in the normal course of business. In the opinion of management, the outcome of such matters will not have a material adverse effect on the Corporation’s consolidated financial position and results of operations or cash flows. Dra f t - 41 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 17 4. Investment in government business enterprise (continued) (e) Lease commitments Future minimum lease payment obligations under operating leases are as follows: $ 2024 124,000 2025 95,000 2026 71,000 2027 44,000 2028 — 334,000 5. Promissory notes receivable 2023 2022 $$ Elexicon Corporation 7,095,000 7,095,000 Elexicon Energy Inc.17,974,000 17,974,000 25,069,000 25,069,000 (a) Maturity The promissory notes were issued by the legacy Veridian Corporation and Veridian Connections Inc. and were assumed by Elexicon Corporation and Elexicon Energy Inc. upon amalgamation on April 1, 2019. The promissory notes under Elexicon Corporation and Elexicon Energy Inc. are due on demand. (b) Interest rate Commencing April 1, 2019 for a ten-year period, interest on the notes will be determined based on the deemed long-term interest rate prescribed by the Ontario Energy Board in its most recent cost of capital parameter update (“OEB rate”). As of April 1, 2019, the OEB rate was determined at 4.13%. On the tenth year anniversary of the note, the interest rate will be adjusted to the OEB rate in effect at that time. Thereafter, the interest rate will be adjusted to the OEB rate in effect at the earlier of: (i) The five year anniversary of the most recent interest rate adjustment of these notes, and (ii) The date on which Elexicon Energy Inc. files a cost of service application with the Ontario Energy Board. The City may demand full or partial repayment with sixty days’ notice of the principal and accrued interest. (c) Interest revenue Interest revenue earned from these notes receivable totaled $1,035,350 ($1,035,350 in 2022). Dra f t - 42 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 18 6. Deferred revenue 2023 2022 $$ Obligatory reserve fundsDevelopment charges 111,508,853 84,232,840 Parkland 5,888,286 5,850,226 Federal gas tax 9,711,426 10,530,599 Third party/Developer’s contributions reserve fund 4,210,199 3,416,197 Building permit 585,657 — 131,904,421 104,029,862 Other unearned revenues 5,647,856 5,993,984 137,552,277 110,023,846 Continuity of deferred revenue is as follows: 2023 2022 $$ Balance, beginning of year 110,023,846 105,095,559 Restricted funds received 35,110,751 17,139,625 General funds received 1,270,207 3,911,549 Interest earned (restricted funds)4,851,877 1,793,352 41,232,835 22,844,526 Earned restricted revenue transferred to operations 12,088,070 14,968,205 Earned revenue transferred to operations 1,616,334 2,948,034 13,704,404 17,916,239 Balance, end of year 137,552,277 110,023,846 7. Interfund loans As a means of funding various capital acquisitions, funds are borrowed by the Capital Fund from Development Charges deferred revenue (obligatory reserve funds). These funds are secured by promissory notes with interest rates ranging from 3.65% to 5.50% (0.50% to 2.50% in 2022) and various payment terms ranging from 5 years to 15 years (2 years to 10 years in 2022). The financing arrangements and ultimate repayment are approved by Council through the current budget process. Although these notes have payment terms as noted above, they are repayable on demand. The following is a summary of the related interfund loans: 2023 2022 $$ Roads 819,870 1,007,116 Fire Protection 1,390,000 — 2,209,870 1,007,116 Dra f t - 43 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 19 8. Post-employment benefits liability (a) Post-employment benefits liability The City makes available to qualifying employees who retire before the age of 65, the opportunity to continue their coverage for benefits such as post-retirement extended healthcare benefits. Coverage ceases at the age of 65. The City also provides full time and permanent part-time employees a sick time entitlement and any unused entitlement is accumulated year to year. This accumulated entitlement is not vested and is forfeited at the time of retirement or termination. The most recent actuarial valuation of the post-employment benefits was performed at December 31, 2023. Information about the City’s benefits liability is as follows: 2023 2022 $$ Accrued benefits liability, beginning of year 9,291,345 8,702,252 Current service costs 740,513 704,848 Interest on accrued benefits 357,286 355,353 Amortization of actuarial losses 492,421 556,521 Benefits paid during the year (999,535) (1,027,629) Accrued benefits liability, end of year 9,882,030 9,291,345 Accrued benefit obligation 12,738,821 12,039,039 Unamortized actuarial losses (2,856,791) (2,747,694) Accrued benefits liability, end of year 9,882,030 9,291,345 The main actuarial assumptions employed in the actuarial valuations for the post-employment benefits are as follows: (i) Discount rate The present value as at December 31, 2023 of the future benefits was determined using a discount rate of 3.00% (3.00% in 2022). (ii) Dental costs The dental cost trend rate was 3.75% (3.75% in 2022) increase per annum. (iii) Health costs Health costs were assumed to increase at 5.08% (5.42% in 2022) and decrease by 0.33% (0.33% in 2022) increments per year to an ultimate rate of 3.75% per year in 2027 and thereafter. Dra f t - 44 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 20 8. Post-employment benefits liability (continued) (b) Workplace Safety and Insurance Board (WSIB) benefit liabilities Effective January 1, 2001, the City became a Schedule II employer under the Workplace Safety & Insurance Act and follows a policy of self-insurance for the risk associated with paying benefits for workplace injuries for all its employees. The WSIB administers the claims related to workplace injuries and is reimbursed by the City. The most recent actuarial valuation of the WSIB benefits was performed at December 31, 2020, with projections for December 31, 2023. Information about the City’s WSIB benefit liability is as follows: 2023 2022 $$ Accrued WSIB liability, beginning of year 3,060,773 2,876,413 Current service cost 203,847 198,224 Interest on accrued benefits 101,265 96,719 Amortization of actuarial losses 31,561 31,561 Benefits paid during the year (150,321) (142,144) 3,247,125 3,060,773 Accrued benefit obligation 3,503,529 3,348,738 Unamortized actuarial losses (256,404) (287,965) Accrued benefits liability, end of year 3,247,125 3,060,773 The main actuarial assumptions employed in the actuarial valuations are as follows: (i) Discount rate The present value as at December 31, 2023 of the future benefits was determined using a discount rate of 3.00% (3.00% in 2022). (ii) Inflation rate The rate of inflation was assumed to be 2.50% (2.50% in 2022) per annum. (iii) WSIB Administration Rate Liabilities for WSIB benefits have been increased to 27% to reflect the administration rate charged by WSIB. A WSIB Reserve Fund was established in 2001. The Reserve Fund balance as at December 31, 2023 (Note 12) is $4,000,000 ($4,000,000 as at December 31, 2022). In 2021, the City established an Excess Indemnity Reserve Fund in lieu of purchasing an insurance policy for this type of coverage. The balance in that Reserve Fund as at December 31, 2023 (Note 12) is $2,147,196 ($1,336,742 in 2022). In addition, the City purchased an insurance policy to protect the City against significant claims. The occupational accident insurance pays loss claims up to $500,000 per work related accident. Dra f t - 45 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 21 9. Asset Retirement Obligations (a) Hazardous materials: The City owns facilities which contain hazardous materials, and therefore, the City is legally required to perform abatement activities upon renovation or demolition of this asset. Abatement activities include handling and disposing of the asbestos in a prescribed manner when it is disturbed. Undiscounted future cash flows expected are an abatement cost of $3,287,598. The estimated total liability of $2,208,672 (nil in 2022) is based on the sum of discounted future cash flows for abatement activities using a discount rate of 3.00% and assuming annual inflation of 3.50% over an 8-15 year period. The City has not designated funds for settling the abatement activities. (b) Leased properties and land: The City leases properties and land which contain contractual obligations to remediate the leased property or land back to its original condition upon the end of the lease or the termination of the lease. There, the City is contractually required to perform remediation activities to restore the leased property or land back to its original condition. Remediation activities include removing any leasehold improvements to the properties or land and restoring any modifications made to its original condition. Undiscounted future cash flows expected are a remediation cost of $6,512,283. The estimated total liability of $4,585,104 (nil in 2022) is based on the sum of discounted future cash flows for abatement activities using a discount rate of 3.00% and assuming annual inflation of 3.50% over an 8-15 year period. The City has not designated funds for settling the abatement activities. Information about the City’s asset retirement obligation is as follows: 2023 2022 $$ Asset Retirement Obligation, beginning of year — — Adoption of PS 3280 6,595,898 — Liabilities settled — — Accretion expense 197,877 — Changes in estimated cash flow — — Asset Retirement Obligation, end of year 6,793,775 — 10. Long-term liabilities (a) The balance of long-term liabilities is made up of the following: 2023 2022 $$ The City is responsible for the payment of principal and interest charges on long-term liabilities issued by the Regional Municipality of Durham on the City’s behalf. At the end of the year the outstanding principal amount of this liability is 38,996,663 42,704,260 Dra f t - 46 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 22 10. Long-term liabilities (b) The above long-term liabilities have maturity dates of July 2, 2029, October 17, 2026 and 2031, October 13, 2027, 2032 and 2037, September 14, 2028, 2033 and 2038, November 29, 2024, 2029 and 2039, October 2, 2030 and November 26, 2036 and 2041, July 5, 2033 and 2043 with various interest rates ranging from 0.45% to 4.75%. Principal repayments are summarized as follows: $ 2024 3,237,801 2025 3,233,889 2026 3,308,501 2027 2,966,323 2028 2,866,097 Thereafter 23,384,052 38,996,663 (c) Long-term liabilities include principal sums of $443,000 ($443,000 in 2022) which may be refinanced by the issuance of debentures over a further period not to exceed 5 years. (d) The above long-term liabilities have been approved by Council 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. (e) Interest expense recorded in the year relating to these long-term liabilities is $1,199,305 ($1,157,439 in 2022). 11. Tangible capital assets Information relating to tangible capital assets is as follows: (i) Contributed tangible capital assets The City records tangible capital assets contributed by an external party at fair value on the date contributed. Typical examples are roads, storm sewers and sidewalks installed by a developer as part of a subdivision or development agreement. Contributions of tangible capital assets in 2023 amounted to $4,959,496 ($348,530 in 2022). (ii) Tangible capital assets recognized at nominal value Land under roads are assigned a nominal value of one Canadian dollar because this land only supports or is intended to support road infrastructure and the majority of land acquired to support road allowances was acquired at no cost. (iii) Works of art and historical treasures The City has a museum which holds various historical treasures and historical buildings pertaining to the heritage and history of the City of Pickering. These items are not recognized as tangible capital assets in the consolidated financial statements because a reasonable estimate of the future benefits associated with such property cannot be made. Any acquisition or betterment of these assets is recognized as an expense in the consolidated financial statements. Dra f t - 47 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 23 11. Tangible capital assets (continued) (iv) Other The net book value of tangible capital assets not being amortized because they are under construction is $12,001,888 ($30,996,098 in 2022). During the year, there were nil write-downs of assets (nil in 2022) and nil interest was capitalized during the year (nil in 2022). Certain costs were written off in the current year relating to assets under construction due to changes in circumstances around their expected future use that arose in the current year. (v) Land held for resale As at December 31, 2023, a deposit of $134,142 ($7,087,701 in 2022) for one parcel of land (three in 2022) remains within prepaids and deposits. During the year, land transactions were completed with no financial impact on the financial position of the City. Dra f t - 48 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 24 11. Tangible capital assets (continued) Machinery Information Library Furniture Assets and technology collection and underLand Buildings equipment Vehicles Infrastructure hardware materials fixtures construction 2023 $$$$$$$$$$ Cost Balance, beginning of year 76,797,840 120,021,423 12,966,083 19,191,883 317,904,231 2,501,920 1,876,689 1,421,045 30,996,097 583,677,211 Add Additions during the year 615,138 19,894,183 2,662,317 1,260,726 21,040,822 1,059,621 294,455 343,434 3,635,570 50,806,266 Less Disposals/transfers during the year — 276,280 998,610 558,697 1,030,352 646,071 367,916 6,584 22,629,779 26,514,289 Balance, end of year 77,412,978 139,639,326 14,629,790 19,893,912 337,914,701 2,915,470 1,803,228 1,757,895 12,001,888 607,969,188 Accumulatedamortization Balance, beginning of year — 58,675,102 7,443,196 10,671,721 184,398,237 1,773,822 963,099 666,428 — 264,591,605 Add Amortization — 5,128,087 1,112,649 1,484,911 5,374,044 338,723 298,629 110,821 — 13,847,864 Less Accumulated amortization on disposals — 220,839 994,881 558,697 973,154 646,071 367,916 4,346 — 3,765,904 Balance, end of year — 63,582,350 7,560,964 11,597,935 188,799,127 1,466,474 893,812 772,903 — 274,673,565 Net book value of tangible capital assets 77,412,978 76,056,976 7,068,826 8,295,977 149,115,574 1,448,996 909,416 984,992 12,001,888 333,295,623 Dra f t - 49 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 25 11. Tangible capital assets (continued) Machinery Information Library Furniture Assets and technology collection and underLandBuildings equipment Vehicles Infrastructure hardware materials fixtures construction 2022$$$$$$$$$$ CostBalance, beginning of year 64,405,788 116,728,646 11,604,783 16,351,870 315,640,617 2,196,772 1,961,209 1,348,003 24,218,983 554,456,671 Add Additions during the year 12,479,055 7,611,999 1,502,759 2,875,631 2,812,552 365,091 298,447 110,171 16,629,091 44,684,796 Less Disposals/transfers during the year 87,003 4,319,222 141,459 35,618 548,938 59,943 382,967 37,129 9,851,977 15,464,256 Balance, end of year 76,797,840 120,021,423 12,966,083 19,191,883 317,904,231 2,501,920 1,876,689 1,421,045 30,996,097 583,677,211 Accumulated amortization Balance, beginning of year — 56,525,745 6,642,574 9,382,578 180,047,188 1,591,838 1,030,005 597,862 — 255,817,790 Add Amortization — 4,289,154 934,730 1,324,761 4,896,079 241,927 316,061 89,851 — 12,092,563 Less Accumulated amortization on disposals — 2,139,797 134,108 35,618 545,030 59,943 382,967 21,285 — 3,318,748 Balance, end of year — 58,675,102 7,443,196 10,671,721 184,398,237 1,773,822 963,099 666,428 — 264,591,605 Net book value of tangible capital assets 76,797,840 61,346,321 5,522,887 8,520,162 133,505,994 728,098 913,590 754,617 30,996,097 319,085,606 Dra f t - 50 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 26 12. Accumulated surplus The City’s accumulated surplus is comprised of the following 2023 2022 $$ Capital Fund 38,513,382 27,153,889 Operating Fund 125,268 125,267 Equity in Veridian Corporation 99,710,270 101,413,828 Tangible capital assets 333,295,623 319,085,606 Post-employment benefits liability (9,703,030) (9,112,345) Asset Retirement Obligation (6,793,775) — Interfund loans (2,209,870) (1,007,116) Net long-term liabilities (38,996,663) (42,704,260) Note receivable soccer facility 2,070,285 2,381,011 WSIB benefit liabilities (3,247,125) (3,060,773) Reserves set aside for special purposes by Council Working capital 400,000 400,000 Self insurance 292,372 292,373 Replacement of capital equipment 98,207 509,295 Contingencies 1,488,935 1,118,063 Rate stabilization 21,941,760 25,088,740 City’s share for development charge 13,621,166 9,437,071 Continuing studies 798,297 595,327 Vehicle replacement 2,428,447 2,189,155 Land purchase — 14,403 Seaton development review 1,437,822 1,437,822 Financial systems 650,308 586,808 Senior centre 4,200,000 3,500,000 Winter control 700,000 700,000 Sustainability initiatives 308,278 410,576 Duffin Heights 1,744,131 1,744,131 Facilities 8,343,706 5,845,056 Fence 670,000 600,000 Tennis Courts 565,065 923,565 Major Equipment 130,894 1,497,695 Museum Collection 12,799 12,799 Recreation Complex 225,000 225,000 Library Building 370,000 380,000 Elected Officials Insurance 350,000 280,000 Casino 24,781,412 19,398,231 Public Art 962,533 508,539 Balloon Payment 273,572 273,572 Parks Infrastructure Replcmt Reserve 582,615 316,892 DC Shortfall Funding 3,738,095 — Reserve funds set aside for special purpose by Council WSIB 4,000,000 4,000,000 Animal shelter 2,057,750 1,645,589 Operations Centre 11,189,401 11,054,359 Roads & bridges 11,494,696 8,346,234 Stormwater management 5,052,701 4,874,289 Ontario Community Infrastructure Fund 5,479,632 3,073,973 Seaton infrastructure 356,048 266,744 Seaton Financial Impact Agreement 4,651,196 2,892,228 Excess Indemnity 2,147,196 1,336,741 550,308,399 510,050,377 Dra f t - 51 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 27 13. Pension agreement The City makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS), which is a multi-employer plan, on behalf of the members of its staff. The plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. OMERS provide pension services to over 612,000 active and retired members and about 1,000 employers. Each year an independent actuary determines the funding status of OMERS Primary Pension (the “Plan”) by comparing the actuarial value of the invested assets to the estimated present value of all pension benefits that members have earned to-date. The most recent actuarial valuation of the Plan was conducted as at December 31, 2023. The results of this valuation disclosed total actuarial liabilities as at that date of $136,185 million in respect of benefits accrued for service with actuarial assets at that date of $131,983 million indicating an actuarial deficit of $4,202 million. Because OMERS is a multi-employer plan, any pension plan surpluses or deficits are a joint responsibility of Ontario municipal organizations and their employers. As a result, the City does not recognize any share of the OMERS pension surplus or deficit. Contributions made by the City to OMERS on account of current service for 2023 were $5,273,963 ($4,849,393 in 2022). 14. Trust Funds Trust Funds administered by the City amounting to $400,265 ($386,233 in 2022) have not been included in the consolidated statement of financial position nor have their operations been included in the consolidated statement of operations. 15. Related party transactions Elexicon Corporation The City of Pickering is a shareholder in Elexicon Corporation (Note 4). The City receives electricity and services from Elexicon Corporation and its subsidiary. 2023 2022 $$ TransactionsRevenue Interest on promissory notes (Note 5)1,035,350 1,035,350 Property taxes levied 35,549 35,549 Expenses Electrical energy and services 2,175,859 1,773,610 BalancesAccounts payable and accrued liabilities 455,803 338,872 Promissory notes receivable (Note 5)25,069,000 25,069,000 Dra f t - 52 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 28 16. Guarantees In the normal course of business, the City enters into agreements which contain guarantees. The City’s primary guarantees are as follows: (i) The City has provided indemnities under lease agreements for the use of various facilities or land. Under the terms of these agreements the City agrees to indemnify the counterparties for various items including, but not limited to, all liabilities, loss, suits, and damages arising during, on or after the term of the agreement. The maximum amount of any potential future payment cannot be reasonably estimated. (ii) The City indemnifies all employees and elected officials including Library employees and board members for various items including, but not limited to, all costs to settle suits or actions due to association with the City, subject to certain restrictions. The City has purchased liability insurance to mitigate the cost of any potential future suits or actions. The term of the indemnification is not explicitly defined, but is limited to the period over which the indemnified party served as an employee or elected official of the City. The maximum amount of any potential future payment cannot be reasonably estimated. (iii) The City has entered into agreements that may include indemnities in favour of third parties, such as purchase and sale agreements, confidentiality agreements, engagement letters with advisors and consultants, outsourcing agreements, leasing contracts, information technology agreements and service agreements. These indemnification agreements may require the City to compensate counterparties for losses incurred by the counterparties as a result of breaches in representation and regulations or as a result of litigation claims or statutory sanctions that may be suffered by the counterparty as a consequence of the transaction. The terms of these indemnities are not explicitly defined and the maximum amount of any potential reimbursement cannot be reasonably estimated. The nature of these indemnification agreements prevents the City from making a reasonable estimate of the maximum exposure due to the difficulties in assessing the amount of liability which stems from the unpredictability of future events and the unlimited coverage offered to counterparties. Historically, the City has not made any significant payments under such or similar indemnification agreements and therefore no amount has been accrued in the balance sheet with respect to these agreements. 17. Contingent liabilities Litigation The City has been named as a defendant in certain legal actions in which damages have been sought. The outcome of these actions is not determinable as at the date of reporting and accordingly, no provision has been made in these consolidated financial statements for any liabilities which may result. 18. Contractual arrangement The City entered into a provisional license agreement with the Pickering Soccer Club (PSC) for the PSC to occupy and operate the Pickering Indoor Soccer Facility (the “Facility”). The term of the agreement is 15 years from November 5, 2014 to November 4, 2029. Under the terms of the agreement, the PSC will repay 52.25% of the City’s total cost of purchasing the land, constructing the Facility and the related improvements. In 2015, the City recorded a receivable from PSC in the amount of $4,550,000 based on preliminary project cost figures, with a 15 year repayment term at a variable interest rate ranging from 1.2% to 3.8%. This amount will be adjusted for the total project construction costs, once the agreement is finalized. Dra f t - 53 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 29 18. Contractual arrangement (continued) PSC has commenced its soccer program operations and is operating the Facility at its own expense including all repairs and maintenance. Once a final form of agreement is executed the total amount of the PSC’s obligation will be re-calculated, as agreed, to reflect any adjustments to the total project construction costs. 19. Budget figures The 2023 Budget adopted by Council on March 1, 2023 was not prepared on a basis consistent with that used to report actual results. The budget was prepared on a modified accrual basis while Canadian Public Sector Accounting Standards require a full accrual basis of accounting. The budget figures treated all tangible capital asset acquisitions as expenditures and did not include amortization expense on tangible capital assets or post-employment benefits expenses on a full accrual basis. As a result, the budget figures presented in the consolidated statements of operations and change in net financial assets represent the budget adopted by Council on March 1, 2023 with adjustments as follows: 2023 Post-2022 Council Non TCA employment Budget approved expenditures benefits/presented in budget from capital amortization statements$$$$ RevenueTaxation 89,643,221 — — 89,643,221 Capital 29,596,890 — — 29,596,890 Other 46,784,906 — — 46,784,906 166,025,017 — — 166,025,017 ExpendituresGeneral government 25,961,140 2,355,000 1,208,466 29,524,606 Protection to persons and property 32,645,169 — 1,225,279 33,870,448 Transportation services 13,990,445 — 5,098,672 19,089,117 Environmental services 2,080,340 — 898,661 2,979,001 Social and family services 1,258,710 — — 1,258,710 Recreational and cultural services 31,408,031 518,000 4,216,130 36,142,161 Planning and development 6,285,876 — — 6,285,876 113,629,711 2,873,000 12,647,208 129,149,919 Annual surplus (deficit)52,395,306 (2,873,000) (12,647,208) 36,875,098 Capital expenditures (59,644,668) 1,387,000 — (58,257,668) Capital Sale of Land 3,500,000 Transfers from reserve andreserve funds 3,119,998 Dividend from Elexicon Corporation 1,720,000 Principal repayment of debt (2,802,960) Debt proceeds 737,324 Internal loan proceeds 850,000 Prior year operating fund surplus (125,000) Dra f t - 54 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 30 20. Segmented information The City of Pickering is a diversified municipal government that provides a wide range of services to its residents. Distinguishable functional segments have been separately disclosed in the segmented information. The nature of the segments and the activities they encompass are as follows: General government This item relates to revenues and expenses of the City itself and cannot be directly attributed to a specific segment. Protection to persons and property Protection includes fire services, animal control, bylaw services, building inspection and enforcement of the building code to ensure the safety and protection of all citizens and their property. Public works services Public works includes construction and maintenance of the City’s roadways, including snow removal, sidewalk repairs, street lighting and maintenance of the storm water system. Social and family services Social services for assistance or services for seniors. Recreation and culture services Recreation and cultural services include recreation programs, maintenance and rental of facilities and parks, operation of the City’s museum and library services. Planning and development Planning and development provides a number of services including municipal planning and review of all property development plans. Dra f t - 55 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 31 20. Segmented information (continued) Provided in the following pages. Protection Social and to persons Public works Recreational Planning and family General 2023and property services and cultural development services government Consolidated$$$$$$$ Revenue Grants 172,693 6,311,262 1,317,605 208,238 91,900 575,002 8,676,700 User charges 9,791,971 438,359 6,700,935 2,896,222 75,635 1,754,304 21,657,426 Tax related revenues — — — — — 95,554,684 95,554,684 Developer andother contributions 1,936,694 1,420,960 3,111,384 157,457 — 1,105,085 7,731,580 Contributed tangiblecapital assets — 4,568,953 — — — 390,543 4,959,496 Casino revenue — — — — — 18,460,408 18,460,408 Income from governmentbusiness enterprise — — — — — 1,394 1,394 Other revenues 2,407,882 630,107 2,734,796 242,650 5,650 10,016,490 16,037,575 14,309,240 13,369,641 13,864,720 3,504,567 173,185 127,857,910 173,079,263 ExpensesSalaries and wages 27,540,405 7,568,135 19,830,341 4,108,142 361,699 14,522,485 73,931,207 Materials and supplies 3,574,788 4,642,933 7,680,062 315,510 131,844 17,022,567 33,367,704 Contracted services 933,834 2,349,071 1,180,434 627,376 233,844 3,846,345 9,170,904 Amortization 1,283,885 6,473,205 5,033,452 — — 1,057,322 13,847,864 Other 324,587 568,025 1,786,782 10,147 161,258 (290,496) 2,560,303 (Gain) loss on disposal oftangible capital assets (4,009) (80,517) 34,251 — — (6,466) (56,741) 33,653,490 21,520,852 35,545,322 5,061,175 888,645 36,151,757 132,821,241 Annual (deficit) surplus (19,344,250) (8,151,211) (21,680,602) (1,556,608) (715,460) 91,706,153 40,258,022 Dra f t - 56 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 32 20. Segmented information (continued) Protection Social and to persons Public works Recreational Planning and family General 2022 and property services and cultural development services government Consolidated $$$$$$$ Revenue Grants 17,585 4,607,514 1,880,385 91,079 168,128 2,349,535 9,114,226 User charges 6,865,904 493,704 4,795,066 2,331,554 45,009 1,212,196 15,743,433 Tax related revenues — — — — — 87,170,490 87,170,490 Developer and other contributions 333,584 5,565,455 3,818,402 86,856 — 1,546,240 11,350,537 Contributed tangible capital assets — 22,675 — — — 325,855 348,530 Casino revenue — — — — — 14,678,604 14,678,604 Inc ome from government business enterprise — — — — — 5,906,099 5,906,099 Other revenues 1,986,668 2,525,869 1,015,842 52,192 2,700 4,378,867 9,962,138 9,203,741 13,215,217 11,509,695 2,561,681 215,837 117,567,886 154,274,057 Expenses Salaries and wages 25,053,296 7,322,569 17,950,041 3,359,844 313,563 12,911,737 66,911,050 Materials and supplies 3,011,660 3,779,307 6,368,807 217,689 140,329 10,324,567 23,842,359 Contracted services 910,688 1,501,020 1,088,144 381,633 221,403 2,573,041 6,675,929 Amortization 890,786 6,138,941 4,254,770 — — 808,066 12,092,563 Other 332,067 503,046 1,536,667 10,146 83,148 (303,414) 2,161,660 (Gain) loss on disposal of tangible capital assets (13,393) (290,950) 2,127,664 — — (2,014,605) (191,284) 30,185,104 18,953,933 33,326,093 3,969,312 758,443 24,299,392 111,492,277 Annual (deficit) surplus (20,981,363) (5,738,716) (21,816,398) (1,407,631) (542,606) 93,268,494 42,781,780 Dra f t - 57 - The Corporation of the City of Pickering Notes to the consolidated financial statements December 31, 2023 Page 33 21. Comparative information Certain 2022 comparative information in Note 12 has been reclassified to conform with the financial statement presentation for 2023. Dra f t - 58 - Report to Executive Committee Report Number: FIN 20-24 Date: October 7, 2024 From: Stan Karwowski Director, Finance & Treasurer Subject: 2024 Year End Audit (Interim) - File: F-3300-001 Recommendation: 1. That the 2024 Audit Service Plan as submitted by Deloitte LLP, set out in Attachment 1 to this report, be received for information. 2. That the Chief Administrative Officer and the Director, Finance & Treasurer be authorized to sign the Engagement Letter, set out in Attachment 2 to this report, on behalf of the City. Executive Summary: The purpose of this report is to present the 2024 Audit Service Plan and authorize the Chief Administrative Officer and the Director, Finance & Treasurer to sign the Engagement letter on behalf of the City. In accordance with generally accepted auditing standards, the 2024 Audit Service Plan is prepared to communicate the auditor’s approach and reporting responsibilities to the Executive Committee, who has oversight responsibility for the financial reporting process. This plan is submitted at the commencement of the year end audit. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Corporate Key to Deliver on Good Governance – Open & Transparent Decision-Making. Financial Implications: The base audit fee for City and Library is estimated at $96,700. Sufficient provision is available in the 2024 Budget. Discussion: The purpose of this report is to present the 2024 Audit Service Plan and authorize the Chief Administrative Officer and the Director, Finance & Treasurer to sign the Engagement letter on behalf of the City. In the Committee’s role as the body responsible for oversight of the financial reporting process, it must review the Audit Service Plan for the 2024 year end audit. The Audit Service Plan includes the scope of the audit services to be provided, the auditor’s reporting responsibilities and an outline of the audit approach. It is included as Attachment 1 to this report. - 59 - FIN 20-24 October 7, 2024 Subject: 2024 Year End Audit (Interim) Page 2 At the Council meeting of March 27, 2023 (Resolution #119/23), Council reappointed Deloitte LLP as the City’s external auditors for a period of three years from and including the audits for 2022 to 2024. Deloitte LLP requires an annual Engagement Letter (EL) to be executed at the start of the audit which summarizes the services they will provide, their responsibilities, management’s responsibilities, and the estimate of the audit fees. The EL is included as Attachment 2 to this report. Attachments: 1. 2024 Audit Service Plan 2. Engagement Letter Prepared By: Approved/Endorsed By: Original Signed By: Original Signed By: Susan Marsh Stan Karwowski Senior Accounting Analyst, Internal Audit Director, Finance & Treasurer Original Signed By: Kristine Senior Manager, Accounting Services Recommended for the consideration of Pickering City Council Original Signed By: Marisa Carpino, M.A. Chief Administrative Officer - 60 - 00 The Corporation of the City of Pickering 2024 Audit service plan For the year ending December 31, 2024 To be presented at October 7, 2024 Executive Committee meeting Attachment 1 to Report FIN 20-24 - 61 - Dear Executive Committee Members: We are pleased to provide you with our audit service plan for The Corporation of the City of Pickering (the “City”), for the year ending December 31, 2024. This document describes the key features of our plan including our audit scope and approach, our planned communications with you, and our team. Our audits will include: An audit of the City of Pickering’s consolidated financial statements (the “Financial Statements”) for the year ending December 31, 2024, prepared in accordance with Canadian Public Sector Accounting Standards (“PSAS”) An audit of the City of Pickering Public Library Board’s financial statements for the year ending December 31, 2024, prepared in accordance with Canadian PSAS, and An audit of the Trust Funds of the City of Pickering’s financial statements for the year ending December 31, 2024, prepared in accordance with Canadian Accounting Standards for Not-for-Profit Organizations. Our commitment to you is straightforward: we will provide you with outstanding professional services delivered by an experienced and dedicated team of professionals. Our professionals will continue providing you with best practices and insights to face the increasingly complex array of issues and challenges encountered by the City. This report has been provided to the Executive Committee (the “Committee”) on a confidential basis. It is intended solely for the use of the Committee to assist you in discharging your responsibilities with respect to the various financial statement audits enumerated above and is not intended for any other purpose. We look forward to discussing our audit service plan with you and answering any questions you may have. Yours truly, Chartered Professional Accountants Licensed Public Accountants Deloitte LLP Bay Adelaide East 8 Adelaide Street West Suite 200 Toronto ON M5H 0A9 Canada Tel: 416 601 6150 Fax: 416 601 6610 www.deloitte.ca September 18, 2024 Private and confidential To the Members of the Executive Committee of The Corporation of the City of Pickering 1 The Esplanade Pickering ON L1V 6K7 2024 Audit service plan - 62 - The Corporation of the City of Pickering | Table of contents i © Deloitte LLP and affiliated entities Table of contents Executive summary 1 Audit risks 3 Appendix 1 – Audit approach 6 Appendix 2 – Communication requirements 10 Appendix 3 – New and Revised Public Sector Accounting Standards 12 Appendix 4 – Deloitte resources a click away 13 Appendix 5 – Assurance services 14 - 63 - The Corporation of the City of Pickering | Executive summary 1 © Deloitte LLP and affiliated entities Executive summary 1 Revenue recognition 2 Management override of controls 3 Management judgments and accounting estimates 4 Implementation of new accounting standards 5 Changes to CAS 600 Revised – Group Audit standard 6 Implementation of new payroll system 5% of materiality We are responsible for providing reasonable assurance that your financial statements as a whole are free from material misstatement. Materiality (for consolidated City audit) 3% of expenses Preliminary materiality Clearly trivial threshold Audit scope and terms of engagement We have been engaged to perform an audit of the City, Library and Trust Funds’ Financial Statements, as at, and for the year ending, December 31, 2024 (the “Financial Statements”) prepared in accordance with Canadian Public Sector Accounting Standards (“PSAS”) for the City and the Library Board, and Canadian Accounting Standards for Not-For-Profit Organizations for the Trust Funds. Our audit will be conducted in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”). The terms and conditions of our engagement are described in Engagement Letter dated October 7, 2024, which will be signed on behalf of the Committee by management. Audit risks Our materiality levels are based on professional judgment and will be determined using total expenses or fund balances as a reference point for the ultimate determination of materiality as follows: Consolidated financial statements for the City – approximately 3% of expenses City of Pickering Public Library Board – approximately 3% of expenses, and City of Pickering Trust Funds – approximately 3% of fund balances We will inform the Executive Committee of all uncorrected misstatements greater than a clearly trivial amount (5% of materiality) and any misstatements that are, in our judgment, qualitatively material. In accordance with Canadian GAAS, we will ask that any misstatements be corrected. - 64 - The Corporation of the City of Pickering | Executive summary 2 © Deloitte LLP and affiliated entities Fraud risk We will develop our audit strategy to address the assessed risks of material misstatement due to fraud. Determining this strategy will involve: 1. Enquiry of those involved in the financial reporting process about inappropriate or unusual activity. 2. Testing a sample of journal entries throughout the period as well as adjustments made at the end of the reporting period. 3. Identifying and obtaining an understanding of the business rationale for significant or unusual transactions that are outside the normal course of business. 4. Evaluating whether your accounting policies may be indicative of fraudulent financial reporting resulting from management’s effort to manage earnings. 5. Evaluating whether the judgements and decisions related to management estimates indicate a possible bias. 6. Incorporating an element of unpredictability in selecting our audit procedures. We will ask the Committee for their views about the risk of fraud, whether they know of any actual or suspected fraud affecting the City and their role in the oversight of management’s antifraud programs. If we suspect fraud involving management, we will immediately inform the Committee of our suspicions and discuss the nature, timing, and extent of audit procedures necessary to complete the audit. Use of the work of specialists We intend to rely on the work of the following expert during our audit: Deloitte IT Audit Specialists We intend to use our own IT specialists to assess the design and implementation of general computer controls. If our assessment does not provide us with sufficient, appropriate audit evidence, we will need to perform additional audit procedures to address the risks of material misstatements in the Financial Statements. - 65 - The Corporation of the City of Pickering | Audit risks 3 © Deloitte LLP and affiliated entities Audit risks The following tables set out the audit risks that we identified during our preliminary planning activities, including our proposed response to each risk. Our planned audit response is based on our assessment of the likelihood of a risk’s occurrence, the significance should a misstatement occur, our determination of materiality and our prior knowledge of the City. Revenue recognition* Significant Audit risk Our proposed audit response Under Canadian GAAS, we are required to evaluate the risk of fraud in revenue recognition. We have pinpointed this inherent fraud risk to the following revenue streams: Government grants (Occurrence, Accuracy and Cut-off) User charges (manual entries only) Developer contributions and development charges (Occurrence and Accuracy) and the corresponding Deferred Revenue (Existence, Rights and Obligations, Completeness, and Valuation and Allocation) Contributed tangible capital assets (Occurrence and Accuracy) The following revenue streams are considered a significant risk but concluded no fraud risk: Penalties and interest on taxes (Occurrence and Cut-off) Certain revenue streams are presumed areas of significant audit risk. We will test the design and implementation of controls in significant revenue streams and perform substantive analytic procedures and/or detailed testing in these areas (including testing of manual journal entries). We will perform substantive testing to determine if restricted contributions (i.e. development charges), and government transfers/grants have been recognized appropriately (revenue vs. deferred revenue). Management override of controls* Significant Audit risk Our proposed audit response Under Canadian Auditing Standards, it is the responsibility of the management, with the oversight of those charged with governance to place a strong emphasis on fraud prevention and detection. Oversight by those charged with governance includes considering the potential for override of controls or other inappropriate influence over the financial reporting process. Management override of controls is present in all entities. It is a risk of material misstatement resulting from fraud and therefore is considered as a significant risk. Our audit tests the appropriateness of journal entries recorded in the general ledger and other adjustments made in the preparation of financial statements We obtain an understanding of the business rationale for significant transactions that we become aware of that are outside of the normal course of business, or that otherwise appear to be unusual given our understanding of the City and its environment We review accounting estimates for bias and evaluate whether the circumstances producing the bias, if any, represent a risk of material misstatement In addition, experienced Deloitte personnel are assigned to the testing and review of journal entries and areas of estimates, and Professional skepticism will be maintained throughout the audit. *Area of Significant risk - 66 - The Corporation of the City of Pickering | Audit risks 4 © Deloitte LLP and affiliated entities Areas of Special Audit Consideration During our risk assessment, we identified some areas of audit risk that will require special audit consideration. These areas of risk, together with our planned responses, are described below: Management judgments and accounting estimates Implementation of new accounting standards Audit risk Our proposed audit response The City must adopt several new accounting standards in fiscal 2024, including: PS 3160 Public Private Partnerships PS 3400 Revenue PSG-8 Purchased Intangibles These standards require preparation by the City, including development of accounting policies, information gathering with various City departments and development of go-forward processes for policy maintenance. We will discuss with management their implementation plan for the new standards. Obtain an understanding from management of the approach to implementation, including procedures undertaken to ensure completeness of identification of transactions within scope. Review financial statements disclosures with respect to the first-time adoption and new accounting policies. Audit risk Our proposed audit response Management judgments and accounting estimates may be subject to estimation uncertainty. Significant judgements and estimates Accounts involving significant estimates include allowance for doubtful accounts, certain accrued liabilities, post-employment benefits liability, WSIB liabilities, estimates relating to the useful lives of tangible capital assets, and estimates relating to asset retirement obligations. Understand how management makes the accounting estimates and the underlying data on which those estimates are based. Review support for significant assumptions made by management. (i.e., third party source data). Evaluate whether the significant assumptions made by management provide a reasonable basis for the accounting estimate, whether and how management considered alternative assumptions or outcomes, and why they have rejected them. Review transactions and events occurring subsequent to year-end to determine the reasonableness of estimates made at year-end. Review the consistency of assumptions made by management. - 67 - The Corporation of the City of Pickering | Audit risks 5 © Deloitte LLP and affiliated entities Changes to CAS 600 Revised – Group Audit standard Audit risk Our proposed audit response Effective for the December 31, 2024, year end audit, revisions to the Group Audit standard will apply to our audit of the City’s consolidated financial statements. These revisions may impact our assessment of the significant components within our audit of the City’s consolidated financial statements (considered as a “group” audit). As an example, the City of Pickering Public Library Board, as well as the City’s investment in Elexicon, are both considered to be components of the City of Pickering group audit. This may have implications on our audit strategy, scoping, determination of testing to be done at either the group or component level, component materiality, and therefore impact our extent of audit testing and work effort. We will perform our assessment on the areas of applicability of CAS 600 Revised and the impact on our current group audit strategy. We will accordingly tailor our audit procedures to properly address all identified and in-scope component and group account balances. We will adjust our communications and instruments to any component auditors, most notably, the auditors of Elexicon, to ensure the proper conduct of procedures to satisfy our group audit requirements. This will include our involvement in direction, supervision and review of component auditors’ work, as needed. Implementation of new payroll system Audit risk Our proposed audit response Accuracy and completeness of information transferred into new payroll system during the system conversion process. We will obtain an understanding of the project scope for the systems implementation through discussion with Finance and IT management to assess the implications on our audit strategy. We will test that the data was properly transferred by reviewing and assessing the transfer process and testing data on a sample basis. We will assess the adequacy of new processes related to the system changes. - 68 - The Corporation of the City of Pickering | Appendix – Audit approach 6 © Deloitte LLP and affiliated entities Appendix 1 – Audit approach Deloitte’s audit approach is a systematic methodology that enables us to tailor our audit scope and plan to address the unique issues facing the City. Focus area Risk based audit • Deliver a customized risk assessment, focusing our attention and resources on the audit areas that are most relevant to the City. Confidential Information • Protecting the privacy and confidentiality of our clients and the firm is a cornerstone of the professional standards every Deloitte partner and practitioner commits to upholding every day. • Deloitte employs technical, physical, and procedural safeguards, including our Confidential Information Program, to appropriately safeguard your data before, during, and after the course of the engagement. Professional skepticism • Obtain a thorough understanding of the relevant facts and information, analyze reasonable alternatives, apply a questioning mindset and challenge management’s assumptions. • Perform a more rigorous review of potential contradictory evidence. Consultations • Involve additional resource or consult with technical resources concerning the significant or unusual events. Understanding your current business and its structure Understanding your accounting processes and internal controls Understanding your IT systems Identifying potential engagement risks and planning control testing and substantive procedures directly related to the risks Consideration of the risk of fraud Inquiring directly of the Committee about fraud risk Assessing risks and controls relating to information technology Incorporate an element of unpredictability when selecting the nature, timing and extent of our audit procedures. Evaluating the design and determining the implementation of internal controls relevant to the audit Performing substantive audit procedures Prior to rendering our report, we will conclude whether: o The scope of the audit was sufficient to support our opinion, and o The misstatements identified during the audit do not result in the financial statements being materially misstated. Reconfirming our independence Delivering professional excellence Assesssing and responding to engagement risk Developing and executing the audit plan Reporting and assessing performance Initial Planning - 69 - The Corporation of the City of Pickering | Appendix – Audit approach 7 © Deloitte LLP and affiliated entities When general IT controls (GITCs) may be relevant? For example: A billing system that performs many functions (such as processing orders, generating invoices, and tracking financial balances) and it processes and houses data. The entity relies on the functionality and the data processed by the system. Additionally, the volume and complexity of transactions processed by system is considered high. Therefore, the billing system is relevant to the audit. Factor #1 Data For example: •3-way match of the purchase order, goods receipt and invoice prior to payment •The calculation of depreciation expense •Access is restricted to update inventory quantity Factor #2 Automated Controls For example, a system- generated A/R aging report from the financial reporting application is used to determine the allowance for doubtful accounts. Factor #3: System Generated Reports For example, a telecommunications company uses its application system to create a log of the services provided to its customers, to initiate and process its billings for the services, and to automatically record such amounts in the general ledger. It is a highly automated environment and therefore most of the audit evidence is maintained in the application system itself. The team has concluded that substantive procedures alone would not be sufficient to address certain risks of material misstatements. Therefore, the application system is relevant for the audit. Factor #4: Highly automated environment where substantive procedures alone are insufficient The determination of which IT system aspects are relevant to our audit is based on the four factors. - 70 - The Corporation of the City of Pickering | Appendix – Audit approach 8 © Deloitte LLP and affiliated entities Focus area Audit technology • Deloitte Connect – Use Deloitte’s secure, online collaboration site to facilitate a two-way dialogue between the Deloitte team and the City team to effectively manage engagement coordination and provide greater transparency allowing both management and auditor visibility over client request status. • Deloitte Spotlight - Gather data and test journal entries, identify risks and anomalies more quickly, and generate meaningful insights through data visualization. • Argus – Use Deloitte’s artificial intelligence tool to analyze the population of contracts or other documents to identify variations, potential risks and hone in on items of interest. Innovating our audit approach Use of Innovation Audit Analytics Argus Excel analytics Deloitte Spotlight Deloitte Signal Deloitte Connect Deloitte Signal delivers a comprehensive, customized, and flexible data analysis using trends, metrics, and ratios from coordinated external and internal resources. Deloitte’s artificial intelligence tool that extracts analytics across an entire population of documents and highlights variations that can help us identify risks. Deloitte’s proprietary tool, focuses testing on high-risk transactions and streamline common audit test procedures. We are leveraging specialists and technology-powered solutions in our audit delivery model to transform the way we plan and execute our audits. Deloitte Spotlight mines journal entry data to test 100 percent of select populations in a matter of minutes, identifies risks and anomalies more quickly, and generates meaningful insights through data visualization. Deloitte’s secure, online collaboration site that facilitates a two-way dialogue between the Deloitte team and client team to effectively manage engagement coordination. - 71 - The Corporation of the City of Pickering | Appendix – Audit approach 9 © Deloitte LLP and affiliated entities Focus area Processes • Project management - Enhance project management oversight and effective communications between the audit team and management. - 72 - The Corporation of the City of Pickering | Appendix – Communication requirements 10 © Deloitte LLP and affiliated entities Appendix 2 – Communication requirements Required communication Reference Audit Service Plan 1. Our responsibilities under Canadian GAAS, including forming and expressing an opinion on the financial statements CAS1 260.14 2. An overview of the overall audit strategy, addressing: a. Timing of the audit b. Significant risks, including fraud risks CAS 260.15 3. Significant transactions outside of the normal course of business, including related party transactions CAS 260 App. 2, CAS 550.27 Enquiries of those charged with governance 4. How those charged with governance exercise oversight over management’s process for identifying and responding to the risk of fraud and the internal control that management has established to mitigate these risks CAS 240.21 5. Any known suspected or alleged fraud affecting the City CAS 240.22 6. Whether the City is in compliance with laws and regulations CAS 250.15 Year-end communication 7. Modification to our audit plan and strategy CAS 260.A26 8. Fraud or possible fraud identified through the audit process CAS 240.40-.42 9. Significant accounting policies, practices, unusual transactions, and our related conclusions CAS 260.16 a. 10. Alternative treatments for accounting policies and practices that have been discussed with management during the current audit period CAS 260.16 a. 11. Matters related to going concern CAS 570.25 12. Management judgments and accounting estimates CAS 260.16 a. 13. Significant difficulties, if any, encountered during the audit CAS 260.16 b. 14. Material written communications between management and us, including management representation letters CAS 260.16 c. 15. Circumstances that affect the form and the content of the auditor’s report CAS 260.16d. 16. Modifications to our opinion CAS 260.A21 17. Our views of significant accounting or auditing matters for which management consulted with other accountants and about which we have concerns CAS 260.A22 18. Significant matters discussed with management CAS 260.A.22 1 CAS: Canadian Auditing Standards – CAS are issued by the Auditing and Assurance Standards Board of CPA Canada - 73 - The Corporation of the City of Pickering | Appendix – Communication requirements 11 © Deloitte LLP and affiliated entities 19. Matters involving non-compliance with laws and regulations that come to our attention, unless prohibited by law or regulation, including illegal or possibly illegal acts that come to our attention CAS 250.23 20. Significant deficiencies in internal control, if any, identified by us in the conduct of the audit of the financial statements CAS 265 21. Uncorrected misstatements and disclosure items CAS 450.12-13, 22. Any significant matters arising during the audit in connection with the City’s related parties CAS 550.27 - 74 - The Corporation of the City of Pickering | Appendix – New and Revised Public Sector Accounting Standards 12 © Deloitte LLP and affiliated entities Appendix 3 – New and Revised Public Sector Accounting Standards The following is a summary of certain new or revised Canadian Public Sector Accounting Standards that will become effective in 2024 and beyond. Public Sector Accounting Standards Title Description Effective Date Section PS 3400 - Revenue This Section establishes standards on how to account for and report on revenue. Specifically, it differentiates between revenue arising from transactions that include performance obligations and transactions that do not have performance obligations. Effective for fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted. This Section may be applied retroactively or prospectively. Section PS 3160 – Public Private Partnerships This Section establishes standards on how to account for public private partnership arrangements. Effective for fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted. Guidelines PSG 8 – Purchased Intangibles This new Guideline explains the scope of the intangibles now allowed to be recognized in financial statements given the removal of the recognition prohibition relating to purchased intangibles in Section PS 1000. Effective for fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted. - 75 - The Corporation of the City of Pickering | Appendix – Deloitte resources a click away 13 © Deloitte LLP and affiliated entities Appendix 4 – Deloitte resources a click away At Deloitte, we are devoted to excellence in the provision of professional services and advice, always focused on client service. We have developed a series of resources, which contain relevant and timely information. See links below to receive practical insights, invitations to Deloitte events/webcasts, and newsletters via email and other electronic channels. You will be able to select business topics and industries that align with your interests. Canada’s Best Managed Companies (www.bestmanagedcompanies.ca) Target audience Directors and CEO/CFO The Canada's Best Managed Companies designation symbolizes Canadian corporate success: companies focused on their core vision, creating stakeholder value and excelling in the global economy. Deloitte Viewpoints (https://www.iasplus.com/en-ca/tag- types/deloitte-viewpoints) Target audience CFO Controller and Financial reporting team Electronic communications that helps you to stay on top of standard-setting initiatives impacting financial reporting in Canada. CFO's corner (https://www.iasplus.com/en-ca/cfos-corner) Target audience CFO and VP Finance Controller and Financial reporting team Editorial providing insights into key trends, developments, issues and challenges executives face, with a Deloitte point of view. Deloitte Dbriefs (https://www.iasplus.com/en-ca/dbriefs/webcasts) Targeted audience CFO and VP Finance Controller and Financial reporting team Learning webcasts offered throughout the year featuring our professionals discussing critical issues that affect your business. Recent publications ESG (November 2022) Proposed PS 3251 – Employee benefits (September 2021) PSAB’s government NPO strategy (April 2021) Centre for Financial Reporting - PSAS (https://www.iasplus.com/en- ca/standards/psas/public-sector-accounting-standards) Target audience CFO and VP Finance Controller and Financial reporting team Web site designed by Deloitte to provide the most comprehensive information on the web about financial reporting frameworks used in Canada. Summaries of each standard that forms part of the Public Sector Accounting Standards can be found on our Deloitte Centre for Financial Reporting. - 76 - The Corporation of the City of Pickering | Appendix – Assurance services 14 © Deloitte LLP and affiliated entities Appendix 5 – Assurance services At Deloitte, we offer a variety of services to assist our clients. We have included below some assurance services that we offer to our public sector clients for your consideration. Complex Accounting Advisory As accounting standards and the regulatory interpretations of these standards are ever evolving, we often see our clients asking what are the best practices for their business. Below are some common areas where technical accounting support is often needed as clients prepare to implement, implement and subsequently monitor. 1. Adoption of New Accounting Standards Deloitte often supports a business through its adoption of new accounting standards, including accounting memo review, advisory services on best practices related to accounting policy implementation and financial statement preparation. Topics often advised on include but are not limited to asset retirement obligations, financial instruments, purchased intangibles, and public private partnerships. 2. On-Call Advisory Many of our clients require technical accounting insights on an on-going basis, to ensure their accounting policies and treatments to new transactions reflect the industry best practices. Deloitte can discuss key considerations with management on the best treatments, provide relevant accounting guidance. 3. Training on new or amended accounting standards To ensure their organizations are up to date on their technical accounting knowledge and/or their professionals meet their certified professional development hour (CPD) requirement, Deloitte regularly hosts training for our clients. These trainings can include new accounting standards/amendments, regulatory exposure draft findings and upcoming standards to name a few. 4. Sustainability and ESG Compliance There is growing pressure for public sector entities to recognize and mitigate their environmental and social impact, and provide credible, transparent information to their stakeholders. The complexity only grows as changes in government policies and enforcement shift. Deloitte can assist an organization in creating strategies and practices to address the extensive oversight, disclosure, and reporting requirements in a context of evolving regulatory environment and stakeholder expectations. - 77 - The Corporation of the City of Pickering | Appendix – Assurance services 15 © Deloitte LLP and affiliated entities Accounting Operational Advisory As the business needs of our clients are ever evolving, we are often asked how their systems and operational functions can be optimized. Below are common areas where accounting operational advisory services have been rendered, resulting in increased operational capacity, enhanced financial insights or optimized system functionality. Finance Diagnostic Do you have new business processes? Are there new regulatory requirements? Has the business completed an acquisition or restructuring? Does your process have a history of control failures? Deloitte can assess the finance functions, evaluating whether the process has any weaknesses or inefficiencies that can be remediated. Deloitte can advise management through the development or integration of new business processes, ensuring they reflect the industry best practices. Data Analytics Do you have a limited use of data to complete your analysis? Are you looking to understand the leading data tools and the benefits they can provide your business? Deloitte can review current data limitations and provide a road map for improved data transformation. Deloitte can assist in leveraging enabling technologies to centralize and harmonize various information to enhance reporting, analysis, and decision-making. System Optimization & Selection Does your process have inefficiencies or excessive manual elements? Does your system meet all your business needs? Do your systems integrate effectively? Deloitte can assess your current processes and recommend adjustments to improve inefficiencies or reduce manual tasks. Deloitte can evaluate your existing systems and advise on optimal transformation and integration. KPIs & Benchmarking Do you know how your competitors are benchmarking their performance? Do your KPIs align with your long-term strategic objectives and those of the market? Deloitte can advise on the most appropriate benchmarking metrics based on the industry. Deloitte can assess your alignment of KPIs with your strategic goals, evaluate potential gaps and recommend changes to promote better alignment. - 78 - Dear Ms. Carpino and Mr. Karwowski: Deloitte LLP (“Deloitte”) is privileged to be your professional services provider. The purpose of this letter is to confirm our mutual understanding of: (a) the services that we will provide to you, including a description of the scope of our services, and (b) the general business terms related to such services. Services and fees Appendix A to this Engagement Letter (“EL”) contains a description of the following services: Appendix A – Financial statement audit (“Audit”). Should we during the term of this EL, provide any of the services referenced in Appendix A, the scope, including assumptions, qualifications and limitations, as set out in Appendix A will apply. As of the date of this EL, the chart below sets out the entities and the services we will provide to them in respect of their year ends. The fees for these services will be based on our standard hourly rates, which may change from time to time. The chart also sets out an estimate of our professional fees, exclusive of consulting fees (see further below). In addition to the professional fees, you will also pay applicable taxes. Scope of services chart Entity name Year end Service Type Fee The Corporation of the City of Pickering December 31, 2024 Financial Statement Audit $88,600 The Corporation of the City of Pickering Trust Funds December 31, 2024 Financial Statement Audit Included in fee above Pickering Public Library Board December 31, 2024 Financial Statement Audit $8,100 Deloitte LLP Bay Adelaide East 8 Adelaide Street West Suite 200 Toronto ON M5H 0A9 Canada Tel: 416 601 6150 Fax: 416 601 6151 www.deloitte.ca October 7, 2024 Private and confidential Marisa Carpino Chief Administrative Officer and Stan Karwowski Director, Finance and Treasurer The Corporation of the City of Pickering 1 The Esplanade Pickering ON L1V 6K7 Attachment 2 to Report FIN 20-24 - 79 - The Corporation of the City of Pickering October 7, 2024 Page 2 Payment of invoices and fees Invoices shall be due upon receipt. Based on the anticipated timing of the work, our fees will be billed approximately as follows. Invoice Date Amount Upon signing of engagement letter $35,000 Upon completion of fieldwork $50,000 Upon issuance of final financial statements $11,700 We anticipate sending invoices according to the above schedule. Our continued service on this engagement is dependent upon payment of our invoices in accordance with these terms. If payment is not received within thirty (30) days of the Payment Due Date, (i) such invoice shall accrue a late charge equal to the lesser of (a) 1½% per month or (b) the highest rate allowable by law, in each case compounded monthly to the extent allowable by law, and (ii) we may also suspend or terminate the Services. Invoices shall be paid by Electronic Fund Transfer (EFT). If circumstances affecting timing and fee estimate arise (such as those included in this EL), and as a result the fees for any of the services outlined are expected to be greater than indicated due to the need for additional work, we will contact you to discuss the reason and seek your approval for this additional work in writing. For purposes of this EL and the appendices,“Financial Statements”shall refer to the statements issued by each entity in the context of the services outlined above. Unless otherwise noted in the appendices,“City” shall refer to the entities to which that service is being provided, as outlined above. Ms. Lilian Cheung will be responsible for the services that we perform. Also, we would be pleased to provide you with other services, such as tax advisory, consulting and financial advisory services, subject to our professional rules. The scope and fees for such services would be contained in a separate letter and, unless otherwise agreed, the general business terms that are contained in this EL will apply. Term This EL will terminate upon completion of the Services herein stated. In accordance with section 2 of the general business terms, this EL can be terminated on 30 days’written notice. - 80 - The Corporation of the City of Pickering October 7, 2024 Page 3 Our responsibilities Our responsibilities will depend on the services we provide. Specific conditions may apply and if this is the case, we will bring them to your attention in the attached appendices. We are committed to client service. Here are our client service standards: Making and meeting our commitments to you; Working with you to understand your business and what is important to you; Providing value and building trust through technical competence and consistent results; Demonstrating professionalism through effective interaction and communication; and Providing a no surprises experience. Your responsibilities Our expectations of you can simply be summarized as follows: Cooperation and honesty from you and those who work for you; Your clear articulation of your expectations of us and your clarification when needed, so we can be sure that you receive the professional services you need; If we are providing audit, review or compilation services, we want you to know that these are not forensic audits or special services that would more likely identify a fraud or wrongdoing. We are relying on your controls, your honesty and good faith and that of management and the people who work for you; You will make all management decisions; and Prompt payment of our invoices. Also, our work product is prepared for you. Our services will not be planned or conducted in contemplation of reliance by third parties. Our agreement is with you and no one else. General business terms The general business terms attached to this letter apply to the services we provide to you. We know how busy you are and we promise to keep our correspondence to you as direct and simple as we can. But if at any time you have questions, please do not hesitate to ask. - 81 - The Corporation of the City of Pickering October 7, 2024 Page 4 If this EL, including the appendices, the circumstances affecting timing and fee estimate section, and the general business terms, are acceptable and the services described are in accordance with your understanding, please sign the copy of this EL in the space provided below and return it to us to indicate your agreement. Yours truly, Chartered Professional Accountants Licensed Public Accountants Enclosure - 82 - The Corporation of the City of Pickering October 7, 2024 Page 5 The services and terms set forth in and incorporated into this letter are acknowledged and approved by the Corporation of the City of Pickering: _________________________________ Signature _________________________________ Title _________________________________ Date The services and terms set forth in and incorporated into this letter are acknowledged and approved by the Corporation of the City of Pickering: _________________________________ Signature _________________________________ Title _________________________________ Date - 83 - Circumstances affecting timing and fee estimate The Corporation of the City of Pickering October 7, 2024 The fees quoted for the engagement are based on certain assumptions. Circumstances may arise during the engagement that may significantly affect the targeted completion dates and our fee estimate. As a result, additional fees may be necessary. Such circumstances include, but are not limited to, the following: Engagement facilitation 1. Changes to the timing of the engagement at the City’s request. Changes to the timing of the engagement usually require reassignment of personnel used by Deloitte in the performance of services hereunder. However, because it is often difficult to reassign individuals to other engagements, Deloitte may incur significant unanticipated costs. 2. All schedules are not (a) provided by the City on the date requested, (b) completed in a format acceptable to Deloitte, (c) mathematically correct, or (d) in agreement with the appropriate City records (e.g., general ledger accounts). Deloitte will provide the City with a separate listing of required schedules, information requests, and the dates such items are needed. 3. Significant delays in responding to our requests for information such as reconciling variances or providing requested supporting documentation (e.g., invoices, contracts, and other documents). 4. Deterioration in the quality of the City’s accounting records during the current year engagement in comparison with the prior year engagement. 5. A completed trial balance, referenced to the supporting analyses, schedules and Financial Statements, is not provided timely by the City. 6. Draft Financial Statements with appropriate supporting documentation are not prepared accurately and timely by the City’s personnel. 7. Electronic files in an appropriate format and containing the information requested are not provided by the City on the date requested for our use in performing file interrogation. Deloitte will provide the City with a separate listing of the required files and the dates the files are needed. 8. The engagement team, while performing work on the City’s premises, is not provided with high speed access to the Internet via the City’s existing network for purposes of conducting the engagement. Significant issues or changes 1. Significant deficiencies are identified in the City’s internal control that result in the expansion of our engagement procedures. 2. A significant level of proposed adjustments is identified during our engagement. 3. A significant number of drafts of the Financial Statements are submitted for our review or we identify a significant level of deficiencies in the draft Financial Statements. - 84 - Circumstances affecting timing and fee estimate The Corporation of the City of Pickering October 7, 2024 Page 2 4. Significant new issues or changes arise as follows: a. New accounting issues; b. Changes in accounting policies or practices from those used in prior years; c. Changes in auditing standards; d. Events or transactions not contemplated in our budgets; e. Changes in the City’s financial reporting process or IT systems; f. Changes in the City’s accounting personnel, their responsibilities, or their availability; and g. Change in the City’s use of specialists or the specialists and/or their work product does not meet the qualifications required by Canadian GAAS for our reliance upon their work. 5. Changes in engagement scope caused by events that are beyond our control. - 85 - General business terms The Corporation of the City of Pickering October 7, 2024 The following general business terms (the “GBTs”)apply to all services that are performed under this EL that further amend or describe services issued under this EL (the “Services”)between Deloitte LLP, a limited liability partnership organized under the laws of Ontario (“Deloitte”)and you, the City or other entity that is a party to this EL (the “Client”).The GBTs and the EL (including the appendices to the EL) are together the “Agreement”. The Engagement Letter, any appendices, and these general business terms issued by Deloitte and addressed to the Client (together the “Agreement”)constitute the whole agreement between the Client and Deloitte in relation to the services and work product (including Advice as defined below) described in the Engagement Letter to be provided by Deloitte (the “Services”)and Deloitte’s responsibilities for providing the Services. Capitalized terms not defined in these general business terms shall have the meaning given to them in the Engagement Letter. a) This Engagement Letter is between the Client and Deloitte. For the purposes of this Engagement Letter: “Client”shall mean the entity specified in the Engagement Letter and shall include such of the Client’s subsidiaries and/or affiliates as are identified in the Engagement Letter or, if none is identified, all the Client’s subsidiaries and affiliates (together with the Client,“Client Group”)and references to the Client shall include the other members of the Client Group unless the context requires otherwise. The Client represents and warrants that it has the power and authority to (i) sign the Engagement Letter, and (ii) bind, itself and the members of the Client Group. “Advice”shall mean all advice, opinions, reports and other work product in any form (including Deliverables) provided by or on behalf of Deloitte and/or its subcontractors as part of the Services. “Affiliate”means, in relation to the Client, any company, partnership or other legal entity (other than a natural person) which from time to time directly or indirectly Controls, is Controlled by or is under the common Control with, the Client, where “Control”means the legal power to direct, or cause the direction, of the general management of the company, partnership or other legal entity. “Deliverables”means any and all tangible work outputs of the Services to be delivered by Deloitte as part of the Services, including written returns, reports, documents and other materials. - 86 - General business terms The Corporation of the City of Pickering October 7, 2024 Page 2 b) “Deloitte Entities”means Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”),its member firms and their respective subsidiaries and affiliates (including Deloitte), their predecessors, successors and assignees, and all partners, principals, members, owners, directors, employees, subcontractors and agents of all such entities. Neither DTTL nor,except as expressly provided herein, any member firm of DTTL has any liability for each other’s acts or omissions. Each member firm of DTTL is a separate and independent legal entity operating under the names “Deloitte”, “Deloitte &Touche”, “Deloitte Touche Tohmatsu”or other related names; and services are provided by member firms or their subsidiaries or affiliates and not by DTTL. 1. Timely performance –Deloitte will not be liable for failures or delays in performance that arise from causes beyond Deloitte’s control, including the untimely performance by the Client of its obligations. 2. Termination –This Agreement and any Services may be terminated by either party at any time, with or without cause, by giving prior written notice to the other party 30 days before the effective date of termination, provided that in the event of a termination for cause, the breaching party shall have the right to cure the breach within such 30 day period. Deloitte may terminate this Agreement with immediate effect upon written notice to Client if Deloitte determines that its performance of any part of the Agreement would be illegal or in conflict with independence or professional rules. The Client will pay for time and expenses incurred by Deloitte up to the termination date together with reasonable time and expenses incurred to bring the Services to a close in a prompt and orderly manner. 3. Fees –Any fee estimates take into account the agreed upon level of preparation and assistance from the Client and Client personnel. Deloitte will advise the Client on a timely basis should this preparation and assistance not be provided or should any other circumstances arise which cause actual time to exceed that estimate. 4. Billing –All invoices shall be due and payable when rendered. Interest shall be calculated at a simple daily rate of 0.0493% (equivalent to 18% per annum). Interest shall be charged and payable at this rate on any part of an invoice which remains unpaid from 30 days after the invoice date to the date on which the outstanding invoice is paid. To the extent that as part of the Services to be performed by Deloitte as described in the Agreement, Deloitte personnel are required to perform the Services in the United States of America (“U.S. Business”),the Client and Deloitte agree to assign performance of the U.S. Business to Deloitte Canada LP, an affiliate of Deloitte. All Services performed by Deloitte Canada LP shall be performed under the direction of Deloitte which shall remain responsible to the Client for such Services. Deloitte Canada LP shall invoice the Client with respect to the U.S. Business and Deloitte will invoice for Services performed in Canada (“Canadian Business”).Payment for U.S. Business and/or Canadian Business can be settled with one payment to Deloitte. 5. Governing law –The Agreement will be governed by the laws of the Province where Deloitte’s principal office performing the Services is located and all disputes related to the Agreement and Services shall be subject to the exclusive jurisdiction of the courts of such Province. 6. Working papers –All working papers, files and other internal materials created or produced by Deloitte related to the Services are the property of Deloitte. In the event that Deloitte is requested by the Client or required by legal or regulatory process to produce its files related to the Services in proceedings to which Deloitte is not a party, the Client will reimburse Deloitte for its professional time and expenses, including legal fees, incurred in dealing with such matters. - 87 - General business terms The Corporation of the City of Pickering October 7, 2024 Page 3 7. Third parties – Deloitte’s Services are not planned or conducted in contemplation of, or for the purpose of, reliance by any third party or with respect to any specific transaction and are only intended for the benefit of the Client. The Client shall use the advice, opinions, reports or other work product of Deloitte (the “Work Product”)solely for the purposes specified in this Agreement and, in particular, shall not, without the prior written consent of Deloitte, use the Work Product in connection with business decisions of any third party or for advertisement purposes. The Client shall indemnify and hold harmless Deloitte and the Deloitte Entities from and against all claims, liabilities, losses, damages, costs or expenses attributable to claims of third parties relating to the use of or reliance on any of the Services (including, without limitation, the Work Product) by any person or entity other than Client, except to the extent finally judicially determined to have resulted primarily from the bad faith or intentional misconduct of Deloitte or a Deloitte Entity. The provisions of this section shall apply regardless of the form of action, damage, claim, liability, cost, expense, whether in contract (including fundamental breach), statute, tort (including negligence) or otherwise. The mere receipt of any advice, opinions, reports or other work product by any third party is not intended to create any duty of care, professional relationship or any present or future liability between such third party and Deloitte. As a consequence, if copies of any Work Product (or any information derived therefrom) are provided to a third party pursuant to Deloitte’s prior written consent, it is on the basis that Deloitte owes no duty of care or liability to them, or any other third party who subsequently receive the same. 8. Privacy –Deloitte and the Client agree that, in connection with the engagement, Deloitte may collect, use, disclose and otherwise process personal information about identifiable individuals (“Personal Information”). Deloitte’s Services are provided on the basis that the Client has obtained any required consents under applicable privacy legislation for collection, use, disclosure and processing to Deloitte of Personal Information. If the engagement will involve an EU data subject, please contact taxcontracts@deloitte.ca to obtain a copy of the GDPR Privacy statement. 9. Confidentiality –To the extent that Deloitte collects or is provided with Personal Information or any proprietary or confidential information of the Client (collectively,“Confidential Information”),Deloitte will not disclose such information to any third party without the Client’s consent, except as may be required or permitted by law, regulation, legal authority or professional obligations, or as otherwise permitted by this Agreement. Confidential Information may be disclosed by Deloitte to its affiliates and to member firms of Deloitte Touche Tohmatsu Limited and their respective subsidiaries and, affiliates, subcontractors and personnel (“Deloitte Entities, component auditors and third parties that provide services to Deloitte. Confidential Information collected by or provided to Deloitte in connection with the Services may be used, processed, disclosed and stored outside Canada by Deloitte, Deloitte Entities, component auditors or third party service providers to Deloitte. Deloitte is responsible to the Client for causing any such Deloitte Entities, component auditors and third party service providers to comply with the obligations of confidentiality set out in this section of the Agreement. Confidential Information may be subject to disclosure in accordance with laws applicable in the jurisdiction in which the information is used, processed or stored. The Client also agrees that Deloitte and such third party service providers to Deloitte may aggregate Confidential Information and use and disclose that information as part of research and advice, including, benchmarking services, provided that all such information will be rendered anonymous and not subject to association with the Client. - 88 - General business terms The Corporation of the City of Pickering October 7, 2024 Page 4 Except as instructed otherwise in writing, each party consents to the transmission by fax, email and voicemail, both confidential and other types of documents, correspondence and any other information relating to the execution of this Agreement. It is recognized that the parties will use the internet and that the internet may be insecure. Each party will be responsible for protecting its own systems and interests and, to the fullest extent permitted by law, will not be responsible to the other on any basis (contract, tort or otherwise) for any loss, damage or omission in any way arising from the use of the internet by either party or its personnel, including any Deloitte Entity and subcontractor personnel, to access the networks, applications, electronic data or other systems of the other party. 10. Limitation on liability –The Client and Deloitte agree to the following with respect to Deloitte’s liability to the Client: a. The Client agrees that Deloitte shall not be liable to the Client for any claims, liabilities, or expenses relating to this Agreement and any Services for an amount in excess of the fees paid by the Client to Deloitte for the specific Service giving rise to claim, liability or expense. b. In no event shall Deloitte be liable for consequential, special, indirect, incidental, punitive or exemplary loss, damage, or expense relating to this Agreement or any Services for any loss of revenue or profit, loss of opportunity, loss of data, or any other commercial or economic loss or failure to realize expected savings. c. In any action, claim, loss or damage arising out of this Agreement and any Services, the Client agrees that Deloitte’s liability will be several and not joint and several and the Client may only claim payment from Deloitte of Deloitte’s proportionate share of the total liability based on the degree of fault of Deloitte. The provisions of this section shall apply to the fullest extent of the law, whether in contract, statute, tort (such as negligence), or otherwise. This section shall survive termination or expiry of the Agreement. The provisions of this section and any other limitations of liability contained in this Agreement shall not apply to any liability which by the governing law of the Agreement is unlawful to limit or exclude. In furtherance of the foregoing, from time to time, Deloitte may have individual partners and employees performing the Services within the Province of Quebec who are members of the Ordre des comptables professionnels agréés du Québec. The limitations outlined in this section as well any limitations of liability contained in this Agreement shall not apply to limit the personal civil liability of members of the Ordre des comptables professionnels agréés du Québec performing professional Services hereunder (and with respect to such members, such limitations shall be deemed not to be included in this Agreement). For purposes of this Agreement,“Deloitte”shall mean Deloitte LLP and its directors, officers, partners, professional corporations, employees, subsidiaries, affiliates and subcontractors and to the extent providing Services, any Deloitte Entities and all of their partners, principals, members, owners, directors, staff and agents; and in all cases any successor or assignee. The Client agrees that any claims that may arise out of this Agreement or any Services will be brought solely against Deloitte as the contracting party and not against any other Deloitte Entities. When Deloitte is performing audit, review or attest/assurance services that are subject to the US Public Company Accounting Oversight Board (“PCAOB”)and/or US Securities and Exchange Commission (“SEC”) rules or professional standards, any clauses that result in a limitation of Deloitte’s liability do not apply. - 89 - General business terms The Corporation of the City of Pickering October 7, 2024 Page 5 11. Assignment –Except as provided herein, no party may assign, transfer, or delegate any of its rights or obligations relating to the Agreement without the prior written consent of the other party. Deloitte may assign its rights and obligations under this Agreement to any affiliate or successor in interest to all or substantially all the assets or business of the relevant Deloitte practice. 12. Deloitte Entities and subcontractors –Deloitte may use the services of any Deloitte Entities, component auditors, or other subcontractors (including those operating outside Canada) to assist Deloitte. Deloitte remains responsible to the Client for Services performed by Deloitte Entities and subcontractors. 13. Software Tools –In connection with the Services, Deloitte may use data analytics technology which may require Deloitte to install and use one or more data extraction tools (“Extractors”)on the Client’s computing systems. Deloitte recommends that the Client perform adequate security and other appropriate testing on the Extractors before installation. The Client hereby consents to such access and the installation and use of such Extractors, and where applicable, Deloitte hereby grants the Client a limited, revocable, non exclusive, non assignable, non sublicensable right to install and use those Extractors solely in connection with Deloitte’s performance of the Services. All Extractors are protected by copyright and other laws of various countries, and Deloitte and its licensors reserve all rights not expressly granted in the Agreement. The Client is not allowed to reverse engineer, disassemble, decompile, or otherwise attempt to derive the Extractors’source code, nor assist, directly or indirectly, in any efforts to do so, nor adapt, modify or create derivative works based on the Extractors. The license granted above will terminate upon completion or termination of the Services. When the license terminates, the Client must, where applicable, stop using the Extractors and delete any and all installed Extractors from the Client’s computing systems, unless Deloitte and the Client have entered into a subsequent agreement that allows for the Client’s continued use. Although Deloitte takes commercially reasonable steps to make the Extractors useful and secure, Deloitte does not have any obligation to ensure they are so, or to maintain, update, upgrade or otherwise modify or support the Extractors. The Extractors are provided “as is”and “as available”,without warranty of any kind, and Deloitte expressly disclaims all implied warranties, including that the Extractors will be secure and error free, or will meet any other criteria of performance or quality. Where analytics have been provided to you during the course of the audit, such analytics and the information contained therein are for general information only and Deloitte is not, by means of these analytics, rendering accounting, business, financial, investment, legal, tax, or other professional advice. The Client shall be solely responsible for the accuracy and completeness of all data and information provided to Deloitte for purposes of such analytics. The Client acknowledges and agrees that such analytics were prepared based on information provided by the Client, which was taken “as is” and not validated or confirmed by Deloitte in any way. 14. Survival –Any clause that is meant to continue to apply after termination of the Agreement will do so. 15. Entire Agreement –The Agreement forms the entire agreement between the parties in relation to the Services and supersedes all other oral and written representations, understandings or agreements related to the Services. 16. Severability –If a court or regulator with proper jurisdiction determines that a provision of this Agreement is invalid, then that provision will be interpreted in a way that is valid under applicable law or regulation. If any provision is invalid, the rest of the Agreement will remain in effect. - 90 - General business terms The Corporation of the City of Pickering October 7, 2024 Page 6 17. Qualifications –Notwithstanding anything herein to the contrary, Deloitte may use the name of the Client, refer to this Agreement and the performance of Services in marketing, publicity materials and other material, as an indication of its experience, and in internal data systems. 18. Electronic messaging –In accordance with Canadian anti spam legislation, the Client consents to Deloitte contacting the Client and its personnel through electronic messages relating to Deloitte’s Services, products and other matters of interest to the Client after the completion of this Agreement. The Client may withdraw any such consent by contacting Deloitte at unsubscribe@deloitte.ca. 19. Language –The parties have requested that this Agreement and all communications and documents relating hereto be expressed in the English language. Les parties ont exigé que la présente convention ainsi que tous les documents s’y rattachant soient rédigés dans la langue anglaise. 20. Force Majeure –No party shall be deemed to be in breach of the engagement as a result of any delays or non performance directly or indirectly resulting from circumstances or causes beyond its reasonable control, including, without limitation, fire, epidemic or other casualty, act of God, strike or labor dispute, war or other violence, any law, order or requirement of any governmental agency or authority, or pandemics (including, without limitation, COVID 19 and any such restrictions or conditions on working practices in response to such a threat). 21. Marketing &Publicity Material &Use of Name –Neither Deloitte nor the Client shall use the other’s trademarks, service marks, logos, and/or branding in external publicity material without such other party’s prior written consent.Client shall not: i) issue any press release or make any statements to the media pertaining to Deloitte, ii) refer the media to Deloitte or ask Deloitte to act as media spokesperson on behalf of the Client, iii) make any public statement relating to this Agreement, the Services, the Deliverables (where applicable) or the parties’business relationship without the prior written consent of Deloitte, iv) nor shall the Client disclose the existence or contents of this [Agreement], except as required by law. 22. Anti corruption –Deloitte understands that the Client may be subject to laws that prohibit bribery and/or providing anything of value to government officials with the intent to influence that person’s actions in respect of the Client. Deloitte may be subject to similar laws and codes of professional conduct and has its own internal policies and procedures which prohibit illegal or unethical behaviors. In providing the Services, Deloitte undertakes not to offer, promise or give financial or other advantage to another person with the intention of inducing a person to perform improperly or to reward improper behavior for the benefit of the Client, in each case, in violation of applicable law. 23. Anti money laundering –Under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (Canada) (the “Act”),Deloitte and its personnel are permitted to report any (a) attempted or completed suspicious transactions (transactions which are reasonably suspected to be related to the commission of a money laundering or terrorist financing offence), (b) terrorist property that comes into the possession of Deloitte, and (c) large cash transactions (receipt by Deloitte of over $10,000 Canadian or equivalent in cash) to the Financial Transactions and Reports Analysis Centre of Canada, a government agency. The Act specifically prohibits Deloitte from informing a client that a report has been made. - 91 - Appendix A Financial statement audit The Corporation of the City of Pickering October 7, 2024 Our audit services and audit scope The consolidated financial statements We have been requested by you to audit the consolidated financial statements of the City. These financial statements are comprised of the consolidated statement of financial position as at the fiscal year end and the consolidated statements of operations, changes in net financial asset and cash flows for the Fiscal Year, and a summary of material accounting policy information and other explanatory information. The consolidated financial statements (the “Financial Statements”),subject to audit are those of the City, prepared by management, with oversight from those charged with governance (“Executive Committee”).The objective of our audit is to express an opinion on whether the Financial Statements are fairly presented, in all material respects, in accordance with Canadian public sector accounting standards (“PSAS”).We plan and perform the audit to obtain reasonable assurance that the Financial Statements as a whole are free from material misstatement, whether due to fraud or error. Our audit report On completion of our audit procedures, we expect to issue an audit report in the draft form set out in Appendix A(i). The final form of our audit report may differ based on our audit findings in which case, we will provide you with an updated draft form before it is issued. If we are unable to issue or decline to issue an audit report, we will discuss the reasons with you and the Executive Committee. Our responsibilities Performance of the audit We will conduct our audit in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”).Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Financial Statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the Financial Statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the Financial Statements. - 92 - Appendix A | Financial statement audit The Corporation of the City of Pickering October 7, 2024 Page 2 Because of the inherent limitations of an audit, together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected, even though the audit is properly planned and performed in accordance with Canadian GAAS. Information on internal controls We do not consider internal controls in order to express any opinion to you on their effectiveness. We consider internal controls relevant to the City’s preparation and fair presentation of the Financial Statements in making our risk assessments and in order to design appropriate audit procedures. We will, however, communicate to you in writing concerning any significant deficiencies in internal control relevant to the audit of the Financial Statements that come to our attention during the course of our engagement. Reporting considerations Going concern If, based on the audit evidence obtained, we conclude that a material uncertainty exists related to events or conditions that may cast significant doubt on the City’s ability to continue as a going concern, we are required to draw attention in our audit report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions will be based on the audit evidence obtained up to the date of our audit report. Other information Where the City issues other information (for example, a Financial Statement Discussion and Analysis or an annual report), we are required to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Financial Statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. We will report on the results of our procedures appropriately based on the revised CAS 720,The Auditor’s Responsibilities Relating to Other Information. Communication with the Executive Committee The Executive Committee is responsible for the oversight of the financial reporting process and our work as auditors. We are required to communicate with the Executive Committee about certain matters that may arise during our audit and that may be significant to their role. These matters may include, but are not limited, to: the planned scope and timing of the audit; our views about significant qualitative aspects of the City’s accounting practices, including accounting policies, accounting estimates and financial statement disclosures; any significant matters arising from the audit in connection with the City’s related parties; any events or conditions identified that may cast significant doubt on the City’s ability to continue as a going concern, including whether the events or conditions constitute a material uncertainty; any significant difficulties encountered during the audit; - 93 - Appendix A | Financial statement audit The Corporation of the City of Pickering October 7, 2024 Page 3 any significant matters that were discussed or subject to correspondence with management; written representations we are requesting; where CAS 720 applies, any uncorrected material inconsistencies between the other information and the Financial Statements or our knowledge obtained in the audit, and any uncorrected material misstatements of the other information we identify from reading the financial and non financial information included in the City’s annual report containing or accompanying the Financial Statements and our audit report; and any other matters that in our professional judgment are significant to the oversight of the financial reporting process. Fraud and illegal acts An audit designed and executed in accordance with Canadian GAAS may not detect fraud or illegal acts. However, it is possible that actual and potential fraud or illegal acts may be discovered during the course of our audit. We will communicate actual or potential fraud or illegal acts identified during the audit to, in our sole judgement, the appropriate level of management and/or the Executive Committee depending on the type and significance of the issue. Your responsibilities Financial statements and internal control The audit of the Financial Statements does not relieve management or the Executive Committee of their responsibilities. You are responsible for the preparation and fair presentation of the Financial Statements in accordance with PSAS. You are also responsible for establishing internal control necessary for the preparation of Financial Statements that are free from material misstatement, whether due to fraud or error. You must determine what internal control is required, including how it is designed, implemented and maintained. You will advise us of any deficiencies identified and any changes in internal control over financial reporting. Access to information and personnel You are responsible for providing us with access to all information that is relevant to your preparation of the Financial Statements and any additional information that we may request for the purpose of the audit. You will also provide unrestricted access to persons in the City or others from whom we determine we need to obtain evidence for our audit. - 94 - Appendix A | Financial statement audit The Corporation of the City of Pickering October 7, 2024 Page 4 Prevention of fraud and error You are responsible for designing and implementing programs and controls to prevent and detect fraud, illegal acts and error. You will inform us about all known or suspected fraud, illegal acts or errors affecting the City. You will further inform us of any allegations of fraud, illegal acts or potential errors received in communications (written or oral) from employees, former employees or any other parties external to the City. Compliance with laws and regulations You are responsible for identifying and ensuring that the City complies with the laws and regulations applicable to its activities. You will inform us of any known or possible violations of these laws or regulations. Related parties You will identify the City’s related parties and advise whether the City entered into any transactions with these related parties in the time period under audit. Subsequent events You will advise us of whether any events have occurred between the date of the balance sheet and the date our audit report is released, that may affect the Financial Statements. Correction of material errors You are responsible for adjusting the Financial Statements to correct material misstatements identified during the course of our audit engagement. Representation letter As part of our engagement procedures, you will provide written confirmation of representations made to us in connection with the audit. Disclosure of report We are engaged solely by the City to perform an audit engagement the purpose of which is to provide an opinion as to whether the Financial Statements are free from material misstatement. You will not, without obtaining our prior written consent: publish or reproduce our report in any document that contains the Financial Statements; make reference to our firm in a document which contains other information in addition to the Financial Statements; or place our report on an electronic site. - 95 - Appendix A | Financial statement audit The Corporation of the City of Pickering October 7, 2024 Page 5 In order for us to consider granting such written consent, you must provide adequate notice of your request as well as provide any draft document which is proposed to contain/refer to our report. If written consent is provided by us, you are solely responsible for the accurate and complete reproduction of our report and the Financial Statements on which we reported. Other information You acknowledge your responsibility for the other information, as applicable, and to provide us with the other information prior to the date of our audit report where possible. To the extent the other information is expected to be available after the date of our audit report, you agree to provide us with such other information when available, and prior to being issued by the City, so that we are able to fulfill our responsibilities under CAS 720. Independence For purposes of the following three paragraphs,“Deloitte”shall mean Deloitte LLP and Deloitte Touche Tohmatsu Limited, including related member firms and affiliates. Independence matters as a result of restrictions on providing certain services In connection with our engagement, Deloitte, management, and the Executive Committee will assume certain roles and responsibilities in an effort to assist Deloitte in maintaining independence and ensuring compliance with applicable independence rules. It is your responsibility to have policies and procedures in place to confirm that the City (together with its subsidiaries and other related entities) does not engage us or accept services from us that may impair our independence under applicable professional rules. All potential services are to be discussed with Ms. Lilian Cheung. In connection with the foregoing, the City agrees to furnish to Deloitte and keep Deloitte updated with respect to a corporate tree that identifies the legal names of the City’s affiliates (e.g., parents, subsidiaries, investors or investees, variable interest entities or special purpose entities (as applicable)), together with the ownership relationship among such entities. Deloitte intends to capture this information in systems that may be accessed and used by its affiliates in order to assist Deloitte in meeting its independence obligations. Deloitte will not be requesting nor accepting any personal information for this purpose. Deloitte agrees to discuss any concerns raised regarding privacy or confidentiality with the City. Independence matters relating to hiring In order to assist us in maintaining independence, you will also notify us of any substantive employment conversations that have occurred with current or former Deloitte personnel. Executive Committee’s responsibilities The Executive Committee is responsible for the oversight of the financial reporting process, including management’s preparation of the Financial Statements and monitoring of the City’s internal controls related to financial reporting and oversight of our work. - 96 - Appendix A(i) Expected form of report The Corporation of the City of Pickering December 31 We will provide you with our report, which is expected to be in the following form. However, the final form will reflect the results of our audit. If there are any changes to the expected form of report in future years, we will provide you with an updated draft form before it is issued. Independent Auditor’s Report To the Members of Council of The Corporation of the City of Pickering Opinion We have audited the consolidated financial statements of The Corporation of the City of Pickering (the ”City”), which comprise the consolidated statement of financial position as at December 31, 20XX, and the consolidated statements of operations, 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 (collectively referred to as the “financial statements”). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the City as at December 31, 20XX, and the results of its operations, changes in net financial assets, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards (“PSAS”). Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards (“Canadian GAAS”).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 City 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. - 97 - Appendix A(i) | Expected form of report The Corporation of the City of Pickering December 31 Page 2 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 PSAS, 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 City’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 City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City’s financial reporting process. 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 GAAS 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 GAAS, 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 City’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 City’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 City to cease to continue as a going concern. - 98 - Appendix A(i) | Expected form of report The Corporation of the City of Pickering December 31 Page 3 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. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the City to express an opinion on the 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. (To be signed Deloitte LLP) Chartered Professional Accountants Licensed Public Accountants [Date of the auditor’s report] - 99 - Report to Executive Committee Report Number: BYL 02-24 Date: October 7, 2024 From: Paul Bigioni Director, Corporate Services & City Solicitor Subject: Toys for Tickets and Food for Fines Holiday Parking Fine Program -File: L-2220-001-24 Recommendation: 1.That parking tickets issued between Monday, November 25, 2024 through Wednesday, December 18, 2024 be eligible for the Toys for Tickets/Food for Fines program; 2.That the Toys for Tickets/Food for Fines program be implemented from November 25, 2024through December 18, 2024; and 3.That the appropriate City of Pickering officials be authorized to take the necessary actions as indicated in this report. Executive Summary: The purpose of this report is to seek Council approval for the 2024 Toys for Tickets/Food for Fines program which the City has operated since 2009. The Toys for TicketsIFood for Fines program accepts toys or groceries in lieu of payment for parking tickets. Toy or food donations must be dropped off to City Hall, and a receipt must be presented to confirm that the value of the donation equals or exceeds the fine. Tickets for parking in an Accessible Parking Space are not eligible for the program. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Priority of Advocate for an Inclusive, Welcoming, Safe & Healthy Community. Financial Implications: The lost revenue associated with the Toys for Tickets/Food for Fines program in 2023 was $1,181.00. It is estimated the amount will range from $1,500.00 to $2,000.00 for 2024. Discussion: The purpose of this report is to seek Council approval for the 2024 Toys for Tickets/Food for Fines program which the City has operated since 2009. The first Toys for Tickets/Food for Fines program was offered by the City of Pickering in 2009. Since that time, it has been a tremendous success, supporting families in need and promoting the spirit of the holiday season. The program has received extensive media coverage at both the national and local level, as well as through social media. - 100 - BYL 02-24 October 7, 2024 Subject: Toys for Tickets and Food for Fines Holiday Parking Fine Program Page 2 Participation from the community is always generous and enthusiastic. In 2023, the Toys For Tickets/Food for Fines program brought in approximately $1,343.00 in donations, as compared to the $1,181.00 in lost fine revenue. This year’s program will continue to benefit families in need by sharing donations with the Durham Regional Police Service Food and Toy Drive, and the Pickering Fire Services Food and Toy Drive. Attachment: None. Prepared By: Approved/Endorsed By: Jason Litoborski, CPSO Paul Bigioni Manager, Municipal Law Enforcement Services Director, Corporate Services & City Solicitor Recommended for the consideration of Pickering City Council Marisa Carpino, M.A. Chief Administrative Officer Original Signed By:Original Signed By: Original Signed By: - 101 - Report to Executive Committee Report Number: CS 31-24 Date: October 7, 2024 From: Laura Gibbs Director, Community Services Subject: Shower Program Renewal -DARS Inc. Agreement Renewal-File: A-1440-001 Recommendation: 1.That Report CS 31-24 regarding the agreement renewal for the DARS Inc. ShowerProgram be received; 2.That the Mayor and City Clerk be authorized to execute the Memorandum of Understanding with DARS Inc., set out in Attachment 1 to this report, for use of the Chestnut Hill Developments Recreation Complex Arena Dressing Room shower facilities, subject to minor revisions as may be required by the Director, Community Services andthe Director, Corporate Services & City Solicitor; and, 3.That the appropriate officials of the City of Pickering be authorized to take necessary actions as indicated in this report. Executive Summary: The purpose of this report is to seek Council’s approval to execute a Memorandum of Understanding (MOU) with DARS Inc. to operate the shower program at the Chestnut Hill Developments Recreation Complex (CHDRC) Arena Dressing Rooms for the period of January 1, 2025 to December 31, 2025. Consistent with the priorities of the Pickering Community Safety & Well-Being (CSWB) Plan, and principles of the Durham Region Community Safety and Well-Being (CSWB) Plan, City staff are seeking Council’s approval to renew the MOU with DARS Inc. for a one year term to continue the delivery of shower and hygiene services to support the basic needs of Pickering’s most vulnerable residents. City staff have identified that shower facilities are available at CHDRC in the Arena Dressing Rooms of the O’Brien Rink on Wednesday afternoons between 1:00 pm – 3:00 pm. DARS Inc. will provide onsite supervision, towel and hygiene packages and will oversee the use of the facilities. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Priority of; Advocate for an Inclusive, Welcoming, Safe & Healthy Community. - 102 - CS 31-24 October 7, 2024 Subject: Shower Program Renewal Page 2 Financial Implications: The use of CHDRC Arena dressing rooms for this program will be during weekday hours when the facility is not being utilized for rentals or programs. DARS Inc. will supply all staff and supplies required for the administration of the shower program. There is no financial impact resulting from the adoption of the recommendations in this report. Discussion: The purpose of this report is to seek Council’s approval to execute a Memorandum of Understanding (MOU) with DARS Inc. to operate the shower program at the Chestnut Hill Developments Recreation Complex (CHDRC) Arena Dressing Rooms for the period of January 1, 2025 to December 31, 2025. On December 5, 2022, Council endorsed the execution of a MOU with Christian Faith Outreach Centre (CFOC) for use of the CHDRC Arena Dressing Room shower facilities to support basic needs of residents as per Resolution #22/22. From December 2022 to February 2023, uptake of the shower program was limited and CFOC was not able to support the continuation of the program. On February 27, 2023, Council endorsed an MOU with DARS Inc. to operate the shower program as per Resolution #84/23. From March 2023 to December 2023 DARS Inc. facilitated the shower program providing basic needs to individuals by providing hygiene products and shower access. A total of 70 individuals were served by this program in 2023. On October 23, 2023, Council endorsed an agreement with DARS Inc. as per Resolution #302/23 to operate the shower program at the CHDRC Arena Dressing Rooms for the period of November 1, 2023 to December 31, 2024. In this first six months of 2024, DARS has facilitated the shower program with over 50 individuals accessing this service. DARS Inc. is a local organization that specializes in support services and providing basic needs for unsheltered individuals. DARS Inc. has indicated the desire to continue providing the shower program for Pickering’s vulnerable population. DARS Inc. will be in attendance to assist with towel and hygiene packages and administrate the shower program. Ongoing evaluation of the program will continue, with regular discussions between DARS Inc. and City staff. Attachment: 1. Memorandum of Understanding – DARS Inc. and the City of Pickering - 103 - CS 31-24 October 7, 2024 Subject: Shower Program Renewal Page 3 Prepared By: Approved/Endorsed By: Original Signed By Original Signed By Michael Cain Laura Gibbs, MBA, MSc. Supervisor, Safety, Security & Well-Being Director, Community Services Original Signed By Elaine Knox Community Safety & Well-Being Advisor EK:mc Recommended for the consideration of Pickering City Council Original Signed By Marisa Carpino, M.A. Chief Administrative Officer - 104 - Memorandum of Understanding Between: DARS Inc. -and – The Corporation of the City of Pickering (the “City”) WHEREAS DARS Inc. wishes to provide access to washroom and shower facilities to assist the homeless population within the City of Pickering; AND WHEREAS the City has space available at the Chestnut Hill Developments Recreation Complex (CHDRC), Arena, facility located at 1867 Valley Farm Road, Pickering, ON L1V 6K7, (the “Facility”) that suits the purpose; AND WHEREAS the City has agreed to allow DARS Inc. to use portions of the Facility as set out in Schedule “A” attached hereto (the “Useable Space”) subject to the terms and conditions of this Agreement, and on the basis that there be no financial risk incurred by the City by proceeding in this manner and that all costs, including, but not limited to, security and supplies, for the Useable Space is at the sole expense of DARS Inc.; NOW THEREFORE the Parties agree as follows: TERM: 1.The term of the Agreement shall be for twelve (12) months commencing January 1, 2025, and expiring December 31, 2025. 2. The City of Pickering and DARS Inc. will evaluate the use of the service monthly. Ongoing use will be determined following monthly evaluation of numbers using the shower service. 3.Notwithstanding the foregoing, either party may terminate the Agreement, for any reason, on fifteen (15) days written notice. Attachment 1 to Report CS 31-24 - 105 - 4.Following the expiry or earlier termination of this Agreement, DARS Inc. shall restore the Facility and the Useable Space to the condition they were in at the commencement of the term. USE OF SPACE: 5.The Useable Space will be used as washroom and shower access for homeless residents in the City of Pickering who may otherwise not have access to washroom and shower facilities. 6.DARS Inc. will contract, at its sole expense, to perform supervisory services to ensure the Facility and the Useable Space are maintained to the satisfaction of the City. 7.The City will provide maintenance and cleaning of the facility prior to (1:00 pm), and immediately after, (3:00 pm), following the shower/washroom use. 8.The Useable Space will be accessible 1 day per week, Wednesdays, with hours 1:00 pm – 3:00 pm - 2 hours each week. Supervision from DARS Inc. will always be on site during operating hours. 9.DARS Inc. shall use the Useable Space in accordance with all applicable municipal, provincial, and federal laws. 10. Operation of the Usable Space will be done in accordance with the City of Pickering, Community Shower Access – Operating Procedure DAMAGES, REPAIRS, AND ALTERATIONS: 11. DARS Inc. shall be responsible for all damage to the Facility and the Useable Space in support of, or because of, the use. 12.DARS Inc. shall make no temporary or permanent modifications to the Facility or the Useable Space without the prior written consent of the City, such consent not to be unreasonably withheld. INSURANCE AND INDEMNITY: 13. DARS Inc. shall secure at its own expense and keep in effect during the term of this Agreement: - 106 - (a)commercial general liability that includes Tenants Legal Liability with a minimum limit of $5,000,000 per occurrence; (b)bodily injury and property damage insurance with a minimum limit of $5,000,000 per occurrence; and (c)The City shall be included as an additional insurer in the said insurance policy. DARS Inc. shall furnish to the City certificates of insurance as evidence of the insurance coverage required by this Agreement. The certificates of insurance shall provide that the insurance company will give thirty (30) day notice to the City if the insurance is canceled or materially changed. 14. DARS Inc. shall indemnify and save harmless the City from and against all losses, claims, actions, damages, liability and expenses (including any legal expenses incurred by the City) arising from or in connection with the use of, or presence in, the Facility and the Useable Space by DARS Inc., any person invited or allowed into the Facility and the Useable Space by DARS Inc., or any person for whom DARS Inc. is responsible. 15. DARS Inc. waives any and all claims against, releases from liability and agrees not to sue the City, its members of Council, officers, employees, agents and representatives, for any personal injury, death, property damage or any other losssustained by DARS Inc. or for which DARS Inc. may be responsible arising out of, or in connection with DARS Inc. use of, or presence in, the Facility and the Useable Space. 16. Neither party accepts any responsibility for losses or damages to personal property of any person invited or allowed access to the Facility and the Useable Space. NO WARRANTY: 17. The City makes no warranty expressed or implied regarding the safety of the Facility and the Useable Space or its fitness for DARS Inc. purposes. 18. DARS Inc. acknowledges and agrees that it accepts the Facility and the Useable Space “as is where is” at its own risk and expense. - 107 - GENERAL: 19. This Agreement is non-transferable. 20. The recitals to this Agreement are true in substance and fact and are incorporated herein. - 108 - Signed this ______________ day of _______________, 2024. DARS Inc. per: ____________________________________________ Margaret Eskins, Executive Director I have the authority to bind DARS Inc. The Corporation of the City of Pickering per: _____________________________________________ Kevin Ashe, Mayor per: _____________________________________________ Susan Cassel, City Clerk I/We have the authority to bind The Corporation of the City of Pickering. - 109 - Schedule “A” List of Useable Space City of Pickering – Chestnut Hill Developments Recreation Complex – Arena – O’Brien Rink Change Rooms – 4, 5, 6 and Referee Change Room (Accessible) - 110 - Schedule A - List of Usable Space - 111 - Report to Executive Committee Report Number: CS 32-24 Date: October 7, 2024 From: Laura Gibbs Director, Community Services Subject: Lakeridge Health License Agreement - Chronic Obstructive Pulmonary Disease Community Exercise Clinic - File: A-1440-001 Recommendation: 1. That Report CS 32-24 regarding Lakeridge Health License Agreement be received; 2. That the Mayor and City Clerk be authorized to execute the License Agreement with Lakeridge Health, set out in Attachment 1 to this report, for use of the Chestnut Hill Developments Recreation Complex Meeting Rooms 2 & 3, for the Chronic Obstructive Pulmonary Disease Community Exercise Clinic, subject to minor revisions as may be required by the Director, Community Services and the Director, Corporate Services & City Solicitor; and, 3. That the appropriate officials of the City of Pickering be authorized to take necessary actions as indicated in this report. Executive Summary: The purpose of this report is to seek Council’s approval to execute a License Agreement with Lakeridge Health to operate the Chronic Obstructive Pulmonary Disease (COPD) Community Exercise Clinic at the Chestnut Hill Developments Recreation Complex (CHDRC) Meeting Rooms 2 & 3 for the period of November 1, 2024 to December 31, 2025. Consistent with the priorities of the Pickering Community Safety & Well-Being (CSWB) Plan, and principles of the Durham Region Community Safety and Well-Being (CSWB) Plan, this agreement with Lakeridge Health will provide exercise and educational self-management support services to patients diagnosed with COPD. City staff have identified that Meeting Rooms 2 & 3 are available at the CHDRC on Tuesday afternoons between 12:00 pm – 2:00 pm. Lakeridge Health will provide onsite supervision, facilitation and will oversee the use of the facilities. The partnership with Lakeridge Health to offer these services at the CHDRC responds to the CSWB Plan Priority 4 to Increase Physical Health and Mental Wellness through community spaces like community centres, gardens and programs that support physical and mental health. - 112 - CS 32-24 October 7, 2024 Subject: Lakeridge Health License Agreement Page 2 Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Priorities of Advocate for an Inclusive, Welcoming, Safe & Healthy Community; and Strengthen Existing & Build New Partnerships. Financial Implications: CHDRC Meeting Rooms 2 & 3 are being provided free of charge for the Lakeridge Health COPD Community Exercise Clinic. Meeting Rooms 2 & 3 have an hourly daytime rental rate of $165.00 per hour for Business Residents. The financial impact is up to $17,160.00 in unrealized rental revenue. The Clinic will operate during non-peak times to reduce the financial impact to the City. Lakeridge Health will supply all staff and supplies required for the administration of the COPD Community Exercise Clinic. Discussion: The purpose of this report is to seek Council’s approval to execute a License Agreement with Lakeridge Health to operate the COPD Community Exercise Clinic at the CHDRC Meeting Rooms 2 & 3 for the period of November 1, 2024 to December 31, 2025. The proposed program is a collaborative effort between the City of Pickering and Lakeridge Health aimed at improving health outcomes for residents with COPD through structured exercise and education. COPD is a public health concern, affecting over one in ten people in Ontario. It is the third leading cause of death worldwide and the primary cause of hospitalization in Canada, incurring direct and indirect costs valued at $4 billion. COPD is particularly prevalent in lower-income neighborhoods and in the East & Northeast regions of Ontario, which includes Durham Region, where emergency visits and hospital admissions due to COPD are significantly higher than in other regions. In Durham Region alone, there are approximately 1,100 hospital admissions per year related to COPD. However, less than 40% of adults with COPD receive the necessary spirometry testing to confirm their diagnosis. This highlights a critical gap in the current healthcare provision for COPD patients (Lakeridge Health, 2024). The COPD Community Exercise Clinic aims to improve patient health care and outcomes, as well as reduce hospital readmissions. The program offers numerous benefits to patients, including improved self-management of COPD symptoms, increased fitness, energy, and endurance, enhanced quality of life, and reduced stress, anxiety, and depression. Furthermore, the clinic helps decrease the number of illnesses and hospital admissions among participants. The COPD Community Exercise Clinic will provide education on COPD, healthy lifestyles, and self-management strategies. It will include regular reviews of personalized COPD Action Plans, standardized exercise testing, and weekly exercise classes, both in-person and virtual. Additionally, the clinic will offer individualized home exercise plans and links to community support services. Lakeridge Health aims to serve around 300 patients per year; the program aims to transition patients from acute hospital care to long-term community programming. The partnership with community centres, like those in the City of Pickering, is essential for the program's success. Community partners provide accessible space for exercise and education sessions, develop community exercise programs tailored for COPD patients, increase - 113 - CS 32-24 October 7, 2024 Subject: Lakeridge Health License Agreement Page 3 awareness and accessibility of COPD programming for community members, and support vulnerable individuals in building confidence to participate in community programs. Lakeridge Health’s COPD Community Exercise Clinic, in partnership with the City of Pickering, will provide free, structured exercise and educational support to patients diagnosed with COPD. The program will be staffed by two Kinesiologists weekly, with a third occasionally present for physical assessments. Each class accommodates 10-15 patients and includes a 30-minute educational session followed by 30 minutes of chair and standing exercises usingresistance bands. New patients undergo assessments such as a walk test and sit-to-stand test. The program is funded by the Ministry of Health and offered free to participants with validOHIP, while Lakeridge Health covers staffing costs. The program is currently offered in collaboration with several community partners, including Port Perry Hospital (established June 12, 2024), Oshawa Senior Community Centres 55+ (established June 21, 2024), Clarington/Alan Strike Centre (established July 8, 2024), and through various virtual classes facilitated by Lakeridge Health Oshawa (established June 18, 2024). These partnerships play a critical role in enhancing patient health outcomes, reducing hospital readmissions, and supporting sustainable, long-term COPD self-management. Implementing the COPD Community Exercise Clinic in the City of Pickering is a vital step towards addressing the significant health challenges posed by COPD. The program not only aligns with provincial health goals but also provides tangible benefits to both patients and the community. It will enhance the quality of life for residents with COPD, reduce healthcare costs associated with hospital readmissions, and promote a healthier, more active community. Attachment: 1.License Agreement – Lakeridge Health and the City of Pickering Prepared By: Approved/Endorsed By: Original Signed By Original Signed By Michael Cain Laura Gibbs, MBA, MSc. Supervisor, Safety, Security & Well-Being Director, Community Services Original Signed By Elaine Knox Community Safety & Well-Being Advisor LG:mc - 114 - CS 32-24 October 7, 2024 Subject: Lakeridge Health License Agreement Page 4 Recommended for the consideration of Pickering City Council Original Signed By Marisa Carpino, M.A. Chief Administrative Officer - 115 - 1 Attachment 1 to Report CS 32-24 License Agreement This Agreement made this 1st day of November 2024 Between: The Corporation of the City of Pickering (the "Licensor") -and - Lakeridge Health (“LH”) (the "Licensee") Whereas: The Licensor is the registered owner and operator of the Chestnut Hill Developments Recreation Complex (CHDRC) located at 1867 Valley Farm Road in Pickering, and is willing to grant a license permitting the Licensee to use designated rooms in the premises for the purposes of allowing the Licensee to provide and run its specialized exercise and educational self-management support program for persons registered in the Lakeridge Health Chronic Obstructive Pulmonary Disease (COPD) Exercise clinic, And Whereas the Licensee “LH” provides a specialized support, exercise and educational program for persons living with COPD and as the operating of the program within the CHDRC will facilitate the availability of the program and provide a benefit to the community, And Whereas the parties hereto acknowledge that the delivery of the program is the sole responsibility of “LH”, In Consideration of the premises and other good and valuable consideration the parties agree as follows: Terms and Conditions: 1.1 1.2 The Licensor grants to the Licensee a license (the "License”) to use Rooms 2 & 3 in the CHDRC (the "Licensed Premises") during the times as described in detail in Schedule "A" attached hereto in order for “LH” to run and operate its COPD program. The License hereby granted shall be for a term (the "Term") commencing on November 1st, 2024 and ending on December 31st, 2025 and as detailed in Schedule “A”. The License and the Term will be reviewed annually. The License may be extended by the Licensor on the request of the Licensee and such request is to be delivered to the Licensor, in writing, not less than 90 days prior to the end of the Term or each extended term, on the terms and - 116 - 2 provisions to be agreed upon by the Licensor and the Licensee and failing such agreement there shall be no right of extension. The annual review allows both parties the opportunity to ensure the core vision, mission and purpose of the program and the relationship are being met. 1.3 The Licensee hereby accepts the Licensed Premises in their conditions as of the date hereof and shall not call upon the Licensor to do or pay for any work or supply any equipment to make the Licensed Premises more suitable for the proposed use by the Licensee hereunder; Payment Terms: 2.1 The Licensee shall not be required to make any financial contribution or pay any compensation for use of the Licensed Premises. Insurance and Indemnification: Insurance: 3.1 The Licensee shall provide and maintain Commercial General Liability (CGL) Insurance in the minimum amount of $5,000,000.00 (Five Million Dollars) per occurrence, naming the Licensor as an additional insured, to protect it and the Licensor from any claims for damages, personal injury including death, and from claims for property damage caused by the operation of “LH’s” program, its servants, agents or employees related to or arising out of services or other matters with respect to its use of the Licensed Premises during the full Term of this Agreement and any subsequent Extension Term thereof. The Licensee shall provide a certificate of insurance evidencing same prior to execution of this Agreement, and thereafter as requested or required by the Licensor. Without limiting the generality of the foregoing, such general liability insurance shall contain provisions for cross-liability, severability of interests, and no cancellations or alterations without the consent of the Licensor. Indemnification: 4.1 The Licensee shall at all times defend, indemnify and save harmless the Licensor from and against any and all claims, demands, losses, costs, charges, expenses, damages, actions and other proceedings made, brought against, suffered by or imposed on the Licensor or its property in respect of any failure by the Licensee to fulfil any of its obligations under this Agreement or for any reason whatsoever or in respect of any loss, damage or injury (including injury resulting in death) to any person or property (including, without restricting the generality of the foregoing, employees, contractors, agents and property of the Licensor) directly or indirectly arising out of, resulting from or sustained by reason of “LH’s” occupation or use of the Licensed Premises, or any operation in connection therewith or any fixtures or chattels thereon. The safeguarding and security of any equipment of the Licensee shall be the sole responsibility of the Licensee. 4.2 The Licensor shall not be liable, directly or indirectly, for any personal injuries that may be suffered or sustained by any person who may be on the Licensed Premises or for any loss of or damage or injury to property belonging to the Licensee or any other person unless - 117 - 3 such injury, loss or damage is due to the Licensor's negligence or default or the negligence or default of those for whom the Licensor is in law responsible. General: 5.1 The Licensee covenants with the Licensor: (1)this Agreement constitutes the entire agreement between the parties. No other statements, representations, warranties, undertakings or agreements made or purportedly made by or on behalf of either party or any of their directors, officers, agents, employees or other legal representatives, shall be binding upon them unless agreed to in writing by the parties; (2)this Agreement shall be interpreted in accordance with the laws of the Province of Ontario; (3)the Licensee covenants and agrees to advise all participants in the Programs that the City is not the provider of the Programs and that the Programs are provided solely by the Licensee; (4)to use the Licensed Premises only for the purposes of operating the COPD program and for no other purpose; (5)the Licensee will be solely responsible for the legal governance (supervision, financial costs, standards of practice and liability) of its' staff; The licensee agrees to provide trained, qualified, and sufficient staff to provide the Program in the CHDRC; (6)prior to the Agreement commencement date, a Certificate of Clearance from the Workplace Safety and Insurance Board (WSIB), shall be provided indicating that all required payments by the licensee to the Board have been made. All of the licensee's personnel must be covered by WSIB, at the licensee's expense. Clearance certificates shall be supplied to the City as requested; (7)that all employees, agents, volunteers associated with the Licensee understand and comply with all established City of Pickering applicable policies, rules and codes of conduct, as amended by the Licensor from time to time, and understand the Licensor's commitment to providing an environment free of discrimination, harassment and violence, which promotes and fosters an engaged, healthy and inclusive community committed to and valuing equity and diversity and where all individuals are treated with respect, dignity and are able to contribute fully, and have equal opportunities; (8)prior to the beginning of the Agreement term and before any of the Programs shall be provided, the Licensee shall be required to attend with a City representative for an orientation of all facilities to be used by the licensee in providing the programs. The same orientation shall then be directly delivered by the licensee to each designate/staff of the licensee who will be providing the Programs. If this Agreement is extended this orientation must be reviewed on an annual basis and will include but not be limited to: (a)applicable City of Pickering policies and procedures; - 118 - 4 (b)location of emergency exits; (c)location of phones, AED machines, fire extinguishers & first aid equipment; and (d)understanding the role of the City of Pickering staff in an emergency. (9)to operate the program only during the time as provided by and detailed in Schedule A to this agreement and to not operate during any planned closures such as statutory holidays, nor any unplanned building closures resulting from emergency situations; (10)to maintain the appearance of the Licensed Premises and the equipment thereon, matching other Licensor facilities by maintaining neat, clean and a well- kept space. The Licensor reserves the right to enter and view the state of maintenance and repair of the Licensed Premises; (11)to maintain all equipment in safe and good repair at its own expense and to repair on written notice from the Licensor; (12)to ensure that no refuse, litter, garbage or loose or objectionable material accumulates in or about the Licensed Premises; (13)to not alter, add to, install equipment, or in any way vary the Licensed Premises without first having obtained the consent, in writing, of the Licensor, and Community Services for Pickering, which consent may be withheld without cause or reason; (14)to not assign this Agreement without first having obtained the consent, in writing of the Licensor, which consent may be withheld without cause or reason; (15)to leave the Licensed Premises in substantially the same condition at the expiry of this Agreement as they were at the commencement of this Agreement; (16)to comply with all federal, provincial and municipal laws, rules, regulations and by- laws and to hold the Licensor harmless from the consequences of its failure to do so; (17)to not permit alcohol, catered food products, bottled water, or sport drinks to be served or sold within the Licensed Premises; and (18)to comply with Smoke Free Facilities as per the Durham Region Smoke-Free-By- law 28-2019 and the Smoke-Free Ontario Act, 2017 - 119 - 5 Termination of Agreement: 6.1 This Agreement and the License herein granted may be terminated as follows: (1)either party, in writing, upon not less than fifteen (15) days' notice, may terminate the Agreement, for any reason, at any time before the date of expiration; (2)if the Licensee defaults in performing any of its obligations under this Agreement, the Licensor shall give written notice to the Licensee of such default giving the Licensee five (5) days to remedy such default, failing which the Licensor may terminate the license hereunder and the Licensee shall then forthwith remove its equipment, if any, and other personal property from the Licensed Premises and shall restore the Licensed Premises to the condition in which they were at the commencement of this Agreement; (3)by the Licensor immediately should the Licensee be found to be in non-compliance, or in contravention or in violation of the terms of this agreement or any of the City's Policies. Relationship: 7.1 This Agreement does not create a fiduciary relationship between the parties hereto. The Licensee agrees that it is not an agent of the Licensor and has no authority to bind the Licensor. Nothing herein shall be construed so as to constitute the parties as partners, joint ventures or agents of the other. Neither party has the authority to bind the other to any third- party person or otherwise to act in any way as the representative of the other, unless otherwise expressly agreed to in writing by the other. The parties shall not have, and they shall not hold themselves out as having, any right, power of authority to create any contract or obligation, either express or implied, on behalf of, in the name of or binding upon the other. The parties hereto are nothing more than Licensor and Licensee as described herein. Notification: 8.1 Any notice required to be given the Licensor under the terms of this Agreement shall be sufficiently given if delivered to the Licensor, facsimile transmission or mailed by prepaid registered mail addressed to Marilou Murray, Manager, Community Services Administration & Strategic Initiatives, City of Pickering, One The Esplanade, Pickering, Ontario, L1V 6K7, Fax: 905.420.2596; e-mail: mmurray@pickering.ca. Any notice required to be given to the Licensee under the terms of this Agreement shall be sufficiently given if delivered to the Licensee or mailed by prepaid registered mail addressed to the Licensee c/o Jaclyn McLeod, Interim Director, Healthy Aging Program, Lakeridge Health and 1 Hospital Court, Oshawa, ON, L1G 2B9 or at such other address as the Licensee may in writing designate. In either case, such notice shall be deemed to have been received on the date of its delivery or transmission or in the case of mailing, two (2) business days after the date of mailing. - 120 - 6 Binding Parties: 9.1 This Agreement shall inure to the benefit of and be binding upon the parties and their respective successors and permitted assigns. Signatures: In Witness Whereof the parties have signed this Agreement as at the date set out above. The Corporation of the City of Pickering Kevin Ashe, Mayor Susan Cassel, City Clerk Lakeridge Health (“LH”) Jaclyn McLeod, Interim Director Healthy Aging Program, Lakeridge Health I/We have the authority to bind Lakeridge Health - 121 - 7 Schedule “A” The Licensed Premises Lakeridge Health “LH” will be granted space within CHDRC as follows: (a)Subject to the terms of this Agreement, Rooms 2 and 3 shall be made available on Tuesdays for two (2) hours from 12:00 noon – 2:00 pm. (b)The City will provide maintenance and cleaning of the Rooms prior to 12:00 noon on Tuesdays and after 2:00 pm. The City will provide chairs and hand sanitizer. Access to free public Wi-Fi shall be available for “LH” staff. - 122 - Report to Executive Committee Report Number: CS 33-24 Date: October 7, 2024 From: Laura Gibbs Director, Community Services Subject: Community Festivals & Events -Policy Update-File: A-1440-001 Recommendation: 1.That Council approve the updated Community Festivals and Events Policy CUL 070, asset out in Attachment 1 to this report; and, 2.That the appropriate City of Pickering officials be authorized to take the necessaryactions as indicated in this report. Executive Summary: The purpose of this report is to seek Council’s approval of the updated Community Festivals and Events Policy CUL 070 (The Policy). Staff have made revisions to the policy to include the requirement for event licence agreements for events on City property and added a definition to include Street Events. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Priority of Strengthen Existing & Build New Partnerships. Financial Implications: There are no financial implications that result from endorsing the recommendations in this report. Discussion: The purpose of this report is to seek Council’s approval of the updated Community Festivals and Events Policy CUL 070. This policy has been reviewed and updated by staff to streamline approval processes for community events, align the policy with recent practices, and reduce the City’s risk of liability and potential insurance claims associated with street and partner-level events. Staff have made the following changes: 1.Street Events Street events have become more prevalent in Pickering in recent years. In current practice, Pickering residents wanting to hold a street event can apply for a Road Occupancy Permit for a partial or full road closure. This permit is not intended for community events, and is for the following situations: - 123 - CS 33-24 October 7, 2024 Subject: Community Festivals & Events Page 2 •construction on the road or boulevard •temporary or partial road closures •utility repairs or installations •placement of moving containers, dumpsters or storage bins on the road or theboulevard •newspaper or flyer box installations •crossing municipal boulevards with heavy construction equipment to gain site access •sidewalk obstructions which impact pedestrian traffic As street events are becoming larger events with more people attending, they have also included requests to permit adjacent park spaces. Event organizers have also incorporated the activities like distribution or sales of food, which require adherence to the Durham Region Health regulations, among other regulations. The updated Policy provides direction on event regulations and requires that event organizers meet event standards to ensure the health and safety of participants, while reducing liability to the City. Also, Section 04.13 of the updated Policy defines street events as an organized activity or gathering that takes place on a City roadway, street, or alley, which may involve the temporary closure or restriction of vehicular or pedestrian access. Currently, permits for road closures are managed and issued directly by the Operations Department. In the cases where applications for road closures are for events, these will now be directed through the Community Festivals & Events Application process. All event applications are considered by the Community Events Committee, which includes broad staff representation from multiple departments, and must adhere to Policy CUL 070. This will allow a consistent review of all event types and ensure clear direction on approvals. 2.Event Licence Agreements For several years, the licence agreement has been used in practice for partner-level events but was not previously included in the Policy. In order to ensure transparency and accountability, the requirement for a licence agreement has been added to the Policy as Section 04.07. Licence agreements are used for partner-level events which occur on City of Pickering property and are open to the public with estimated attendance of 5,000 guests or more per day. A Partner Event has one or more of the following criteria: attendance up to or exceeding 5,000 guests per day; the event includes fireworks or is a parade. Partner Event organizers are required to submit a Community Festivals & Events Application to the City. Event operation is subject to approval of the Community Events Committee, the Director, Community Services and CAO. A licence agreement will be issued for Partner Events. At the City’s discretion, a Licence Agreement may also be required/issued for events that have alcohol sales. An update to these sections will streamline approval processes for community events, align the policy with recent practices and reduce the City’s risk of liability and potential insurance claims associated with street events. - 124 - CS 33-24 October 7, 2024 Subject: Community Festivals & Events Page 3 At this time, staff are requesting Council approval of this Policy update. Attachments: 1.CUL070 Community Festivals and events Policy – Track Changes2.CUL070 Community Festivals and events Policy – Clean Copy Prepared By: Approved/Endorsed By: Original Signed By Original Signed By Krystal Roberts Laura Gibbs, MBA, MSc. Manager, Cultural Services Director, Community Services Original Signed By Cristopher Farrell (Acting) Supervisor, Cultural Services LG:cf Recommended for the consideration of Pickering City Council Original Signed By Marisa Carpino, M.A. Chief Administrative Officer - 125 - Attachment 1 to Report CS 33-24 Policy Procedure Title: Community Festivals and Events Policy Policy Number CUL 070 Reference Date Originated Date Revised Pages Access to Recreation Policy CUL120 (m/d/y) (m/d/y) 10 Resolution. #387/18 December 6, 2017 January 30, 2018 Resolution s. #199/23 May 1, 2023 Resolution #XXX/24 October 28, 2024 Approval: Chief Administrative Officer Point of Contact Supervisor, Cultural Services Policy Objective The purpose of this document Policy is to outline the criteria and process by which permit requests for private and/or public events in the City of Pickering (City) City parks and facilities are considered and approved. Community Events are key in developing community identity and pride and enhancing cultural experiences within a community. The objectives of this policy are to: To establish clear and consistent methods for individuals/organizations to request space in City parks for private and/or public events; To ensure that individuals/organizations interested in hosting an event in City parks are aware of processes requirements and available resources; To define the City’s role in the support of community events; To identify event categories and the allocation of resources; To outline the financial implications so that events and fees can be planned/considered accordingly; To enhance communication between applicants and the City of Pickering; and To ensure Festival and Event Permit Conditions and Regulations are followed during events in City parks and facilities including applicable City policies, by-laws, health and safety requirements, rental contract agreements and provincial regulations. Index 01 Purpose 02 Scope 03 Application - 126 - 04 Definitions 05 Delegation of Authority 06 Community Festivals and Events Approvals and Restrictions 07 Administrative Requirements 01 Purpose The City of Pickering recognizes that community led public events significantly contribute to the community’s sense of place and are an important form of public celebration. Community events are an integral part of creating a vibrant and diverse City. This Ppolicy provides a framework to support community led public events in parks and public open spaces, and establishes objectives to ensure that events are compatible with the City’s vision for a vibrant and sustainable community. 02 Scope The Community Festivals and Events Policy is designed to: eEstablish the process for supporting, and/or administering events held within City parks, utilizing Municipal facilities; pProvide guidelines for fair, equitable, transparent and consistent decision making and access; erEstablish uniform criteria and procedures for the use of parks for special events; pPromote a diverse range of organized activities; and Eernsure that the City’s parks and facilities are used for the benefit of the entire community. To ensure that events are compatible with the City’s vision for a vibrant, sustainable community, the City supports and manages events in order to meet the following objectives: bBalance the needs of event participants, parks users and neighbours; eEnsure that events are compatible with event venues;eEnsure the protection of the natural environment; pPromote a diverse range of activities and opportunities; and,eEncourage participation and inclusion of all members of the community. 03 Application This Policy applies to the operation of Community Festivals and Events in Pickering. Policy Title: Community Festivals and Events Policy Page 2 of 10 Policy Number: CUL 070 - 127 - 04 Definitions 04.01 City-led Events are facilitated by the City of Pickering staff and can take place on municipally owned property (facility, park, or permitted space), or road within Pickering. The Director, Community Services will approve City-led events, 04.02 Community Events occur on City of Pickering property, are open to the public, have an estimated attendance of 20 - 999 guests per day and include one or more of the following criteria: alcohol sales, staking, generators, industrial cooking, raffles, amplified sound, carnival or fair, food vendors and may include use of a Signature Park. Community Event organizers are required to submit a Community Festivals & Events Application to the City. Event operation is subject to approval of the Community Events Committee. Community Event requests for Esplanade Park must be approved by Council. 04.03 Community Events Committee is responsible for the approval of Community Festivals & Events and the development of Ccommunity Eevent guidelines. The Committee is comprised of City staff representatives from Traffic, By-law, Finance, Community Services, Planning, and Fire Services. The team meets monthly to consider event requests, and upcoming events. 04.04 Community Festivals occur on City of Pickering property, are open to the public, have an estimated attendance of 1,000 to 4,999 attendees per day, and include one or more of the following criteria: alcohol sales, staking, generators, electrical hook ups, industrial cooking, road closures, raffles, amplified sound, carnival or fair, food vendors and may include use of a Signature Park. Community Festival organizers are required to submit a Community Festivals & Events Application to the City. Event operation is subject to approval of the Community Events Committee, and the Director, Community Services. Community Festival requests for Esplanade Park must be approved by Council. 04.05 Filming Event is filming, videotaping, photography, or any other form of visual recording, except in a film studio or film laboratory, for a feature film; television film, program or series; documentary; paid advertisement, including a commercial, music video, educational film, be it pre-production and post- production activities associated therewith, but does not include; news media activities in the dissemination of information; press conferences; location scouting; or recording personal movies or photographs or visual recordings for personal purposes only. 04.06 Independent Events occur entirely on private property within Pickering. Organizers of Independent Events are required to follow all applicable City by- laws and gather applicable licenses, permits and insurances. Independent events are not required to submit a Community Festivals & Events Application to the City. 04.0604.07 Licence Agreement grants the event organizer the right to use the City’s property under specific conditions approved and signed by the event organizer, Policy Title: Community Festivals and Events Policy Page 3 of 10 Policy Number: CUL 070 - 128 - Mayor and City Clerk. Licence Aagreements are issued for events that are categorized as Partner Events. At the City’s discretion, a Licence Agreement may be issued for events that have alcohol sales. 04.0704.08 Non-commercial Photography is the professional or amateur collection of images through photography for personal use, where the images will not be distributed or made available for sale/profit. Non-commercial photography can be booked directly with the Assistant Coordinator, Parks & Facility Bookings. 04.0804.09 Partner Events occur on City of Pickering property, are open to the public with estimated attendance of 5,000 guests or more per day. A Partner Event has one or more of the following criteria: attendance up to or exceeds 5,000 guests per day takes place in Esplanade Park, includes fireworks, is a parade. Partner Event organizers are required to submit a Community Festivals & Events Application to the City. Event operation is subject to approval of the Community Events Committee, the Director of Community Services and CAO. A Llicence Aagreement will be issued for Partner Events. Partner Event requests for Esplanade Park must be approved by Council.. 04.0904.10 Private Events occur on public property in the City of Pickering, and have a private guest list of under 1,000 guests. Organizers of Private Events are required to follow all City By-laws and gather applicable licenses, permits and insurances. A Community Festivals & Events Application is not required to be submitted to the City for Private Events. 04.1004.11 Road Races/Bike Rides event categories encompass runs, walks or biking races on trails or roads that may include road closures and traffic disruptions. Event attendance and permit requirements will determine the event scale and application timelines. 04.1104.12 Signature Parks are parks located within the City of Pickering that have a special set of approval and booking criteria set out in Procedure CUL 070-001, due to their profile and location. Signature Parks are Esplanade Park, Millennium Square, Alex Robertson Park and Bruce Hanscombe Park. Event requests for Esplanade Park must be approved by Council. Requests for use of a Signature Park for commercial film, television, or still photography uses are subject to the City’s policies and procedures for rental of municipal land to the film/photography industry, and do not require Council approval. a)04.132 Street Events are organized activity or gathering that takes place on a City roadway, street, or alley, which may involve the temporary closure or restriction of vehicular or pedestrian access. Event operation is subject to approval of the Community Events Committee. Policy Title: Community Festivals and Events Policy Page 4 of 10 Policy Number: CUL 070 Formatted: Indent: Left: 1", No bullets or numbering Formatted: Indent: Left: 0.25", Hanging: 0.75", No bulletsor numbering, Tab stops: Not at 1.31" Formatted: Font: Bold - 129 - 05 Delegation of Authority 05.01 Chief Administrative Officer to: a) support the allocation of staff resources to coordinate the Community Festivals and Events Policy; and, b)consider and approve, as appropriate, City staff recommendations to permit Partner Event applications. 05.02 The Mayor and Members of Council to: a) direct inquiries related to Community Festivals and Events to the appropriate City staff; and, b) consider and approve, as appropriate, City staff reports to Council recommending a permit be issued for Partner Events at Esplanade Park. 05.03 Directors & Division Heads to: a) support the allocation of staff resources to participate in the Community Events Committee; b) to ensure their Ddepartment meets the Ccorporation’s obligations related to a City issued park permit and/or event agreement; and, c)Director, Community Services to consider and approve, as appropriate, City staff recommendations to permit Community Festival applications. 05.04 Managers & Supervisors to: a) assign staff resources to coordinate Community Festivals & Events; and b) oversee revenue accounts and conditions of the agreement/permit to ensure that the obligations of all parties are being met. 05.05 The Community Events Committee to: a) attend monthly meetings to consider event applications for City parks; b) screen applications and provide timely responses; c) recommend the approval or denial of an application, considering the guidelines of this procedure, to the applicant, Director, CAO and/or Council, as is applicable; Policy Title: Community Festivals and Events Policy Page 5 of 10 Policy Number: CUL 070 Formatted: Indent: Left: -0.3", Hanging: 0.49", Keep withnext - 130 - d) keep an up-to-date listing of all current and available permits and existing agreements; e) track and report on annual community use of City parks for public special events; f) ensure that all agreements safeguard the Corporation; g)act as a liaison between department staff; h) assist department staff in the tracking of program participants in support of the program; i) promote the park permitting programs; j) serve as a centralized resource for any park permitting activities throughout the City; and k) collect feedback from the community, partners, and City staff on initiatives to maintain a positive program reputation, and enhance revenue outcomes. 05.06 Employees to: a)AAdhere to the guidelines as set out in Section 05. a. b) Non-Compliance with Guidelines Failure to comply with the guidelines of this Procedure Policy may result in disciplinary action. 05.07 Please refer to all associated Procedures and Standard Operating Procedures, if applicable, for detailed processes regarding this Policy. 06 Community Festivals and Event Approvals & Restrictions 06.01 A Community Festival and Event Application submitted to the City for approval must meet certain criteria to be eligible for a permit, including compatibility with the provisions of municipal, provincial and federal laws as well as in accordance with rules and regulations administered by the City’s by-laws, Durham Regional Police and Durham Region Public Health. 06.02 Applications will be evaluated by the Community Events Committee to ensure a varied mix and range of activities and interests which reflect the community and to ensure the request does not duplicate existing events. 06.03 To be considered for a permit, Ccommunity Ffestivals/events must provide a meaningful benefit to the community and must have a direct impact on one or more of the following areas: Policy Title: Community Festivals and Events Policy Page 6 of 10 Policy Number: CUL 070 Formatted: Indent: Left: 1.73", No bullets or numbering Formatted: List 2, Indent: Left: 0" - 131 - Arts and Culture; Environment; Culture;Diversity; Heritage Promotion; Environmental Benefit; Education; Health and Wellness; Physical Fitness; eEnrich the character and identity of the City;cCreate unique or innovative experiences; Ccontribute to programming in slow seasons;eExtend the overall range and mix of programming in the City; and  bBe openly accepting, inclusive and accessible of all community members. 06.04 Event approvals will be granted in a fair and equitable manner. When requests are submitted, the criteria used will be based on a number of different considerations: nNature and type of activity; Nnature and type of the user requesting the event;sSpace/staff/equipment availability the date requested; and bBenefit and/or enhancement of the community. 06.05 The City of Pickering will consider applications to host Ccommunity Ffestivals/events based on the following criteria: 1. There is a need within the community to host the event. Need is assessed by the following factors: it supports the initiatives of an official plan, the City does not offer similar programs/events and, the event model has a proven track record for success and/or degree of community interest/engagement. 2. That City resources are being allocated to a variety of event types, representative of all cultural aspects. 3. That the City has the resources to reasonably assign to the event without impacting City operations. 4. That organizers have the capacity and resources to execute the proposed festival or event including human resources, financial stability, and a solid plan for marketing, public safety, accessibility, traffic, and parking control. 06.06 The City of Pickering will decline Community Festival & Event requests if (but not limited to): 1. The proposed event will create a hardship for the City or the surrounding community.2. Any event component is contrary to City of Pickering Ppolicies. Policy Title: Community Festivals and Events Policy Page 7 of 10 Policy Number: CUL 070 Formatted: Indent: Left: 1.25", No bullets or numbering Formatted: Numbered + Level: 1 + Numbering Style: 1, 2,3, … + Start at: 1 + Alignment: Left + Aligned at: 1.13" +Indent at: 1.38" Formatted: Bulleted + Level: 3 + Aligned at: 1.13" + Indent at: 1.38" - 132 - 3. The organizing group cannot provide surety of their ability to be responsible for event operations, associated event costs and damages. 06.07 The City will not accept event applications from any individual/organization that endorses views or ideas that promote discrimination, contempt or hatred. The purposes, practices and event proposals of applicant groups must be consistent with the Human Rights Code. The following events or activities are not permitted in City parks or public open spaces: 1. Events that conflict with the City’s values or that are deemed to impact negatively on the City’s identity as being family friendly. 2. Events that contribute to the sale of tobacco, marijuana, pornography or support the production, distribution, and sale of weapons and other life- threatening products. 3. Events that endorse views and ideas that are likely to promote discrimination, contempt or hatred for any person on the basis of race, national or ethnic origin, citizenship, religion, age, gender, marital status, family status, sexual orientation, disability, political affiliation, economic status or level of literacy. 4. Activities that exclude persons from participation in or enjoyment of the event on the basis of race, national or ethnic origin, citizenship, religion, gender, marital status, family status, sexual orientation, or disability. 06.08 The City will not permit events provided by organizations whose reputation could prove detrimental to the City’s public image and/or whose main business is derived from: tThe sale of tobacco or other addictive substances; pPornography; and, tThe support of, or involvement in the production, distribution, and sale of weapons and other life-threatening products. 06.09 The City will not permit events which, either directly or through third party arrangements (i.e. vendors, sponsors), that: vViolate any City Ppolicy; cConvey a negative religious message that might be deemed prejudicial to religious groups; pPromote alcohol and other addictive substances, at venues geared primarily to children; pPresent demeaning or derogatory portrayals of individuals or groups or contain anything, which in light of generally prevailing community standards, is likely to cause deep or widespread offence; or iIs in direct competition with City of Pickering services, programs or initiatives. Policy Title: Community Festivals and Events Policy Page 8 of 10 Policy Number: CUL 070 Formatted: Numbered + Level: 1 + Numbering Style: 1, 2,3, … + Start at: 1 + Alignment: Left + Aligned at: 1" +Indent at: 1.25" - 133 - 06.10 The City reserves the right to reject or revoke permits for public events and to refuse to enter into agreements for partnership event or public event that originally may have been openly solicited by the City. 06.11 Due to the risk of severe injury to patrons, the use of inflatable amusement devices at events or activities held on City property are prohibited if any of the following apply: the device has an inflated floor or surface which patrons interact with, play on, or jump on (e.g., bouncy castles).; the device utilizes bungee cords as a means to assist or inhibit the movemen of a patron.; or the device includes an inflated slide or roof.. 06.12 The City may, at its discretion, bring any proposals to Council for their approval even if they do not meet the guidelines of this Policy. 07 Event Applications and Permitting 07.01 When applying to conduct an event, a Community Festivals and Events Application must be completed in accordance with the guidelines set out in the Community Festivals & Events Manual and submitted for consideration to the Corporate Events Committee. To ensure availability of resources, the application is to be completed in order to be considered. 1. Approvals will take into consideration the size of event and what is being requested; the availability of equipment and space; other event currently scheduled for the day requested. 2. The organizers will be held responsible to pay for all direct fees related to the event including licenses, permits, and City staff during event operations, rentals and any damage or replacement of equipment. 3. The organizers will be responsible for picking up and returning equipment borrowed (except for large items such as picnic tables and garbage containers, barricades for road closures). 07.02 Resources and In-Kind Services may be provided to support events upon request. These services include: Event area inspection, grass cutting and prep, parking and traffic plans and set-up, City promotions, or electrical access. In some cases for partner events, City staff will be present during event operations to clean facility washrooms adjacent to Park, remove garbage, Policy Title: Community Festivals and Events Policy Page 9 of 10 Policy Number: CUL 070 t Formatted: Indent: Left: 1.19", No bullets or numbering Formatted: Numbered + Level: 1 + Numbering Style: 1, 2,3, … + Start at: 1 + Alignment: Left + Aligned at: 1.19" +Indent at: 1.44" - 134 - assist with set-ups and respond to unanticipated requests from the event promoters. Limited printing assistance. Staff assistance in an advisory capacity during the planning. For Community Festivals and Partner Events, a staff liaison may be arranged: o to assist with arrangements for City resources, e.g. equipment, deliveries, etc. o to confirm availability and assist with the booking of City facilities, equipment and services. o to obtain site maps for road or park locations. 07.03 If approved, application will form the basis of a permit, referred to as a Parks or Facility Permit. The permit provides permission for event organizers to conduct their event. The applicant will be responsible for all costs associated with the event. 07.04 07.04 The permit includes the specific conditions for the use of the site, and the required fees (refer to current City User Fees and Charges By-law, and Conditions of Community Events Permit). Appendices Appendix 1: License Agreement Policy Title: Community Festivals and Events Policy Page 10 of 10 Policy Number: CUL 070 Formatted: Outline numbered + Level: 2 + Numbering Style:01, 02, 03, … + Start at: 4 + Alignment: Left + Aligned at: 0.19" + Indent at: 0.94" Formatted: Font: Bold Formatted: Indent: Left: 0", Hanging: 0.19" - 135 - Policy Procedure Title: Community Festivals and Events Policy Policy Number CUL 070 Reference Access to Recreation Policy CUL120 Resolution #387/18 Resolution #199/23 Resolution #XXX/24 Date Originated (m/d/y) December 6, 2017 Date Revised (m/d/y) January 30, 2018 May 1, 2023 October 28, 2024 Pages 10 Approval: Chief Administrative Officer Point of Contact Supervisor, Cultural Services Attachment 2 to Report CS 33-24 Policy Objective The purpose of this Policy is to outline the criteria and process by which permit requests for private and/or public events in the City of Pickering (City) parks and facilities are considered and approved. Community Events are key in developing community identity and pride and enhancing cultural experiences within a community. The objectives of this policy are to: •establish clear and consistent methods for individuals/organizations to request space in Cityparks for private and/or public events •ensure that individuals/organizations interested in hosting an event in City parks are aware of process requirements and available resources •define the City’s role in the support of community events •identify event categories and the allocation of resources •outline the financial implications so that events and fees can be planned/consideredaccordingly •enhance communication between applicants and the City •ensure Festival and Event Permit Conditions and Regulations are followed during events inCity parks and facilities including applicable City policies, by-laws, health and safetyrequirements, rental contract agreements and provincial regulations. Index 01 Purpose 02 Scope 03 Application - 136 - Policy Title: Community Festivals and Events Policy Page 2 of 10 Policy Number: CUL 070 04 Definitions 05 Delegation of Authority 06 Community Festivals and Events Approvals and Restrictions 07 Administrative Requirements 01 Purpose The City recognizes that community led public events significantly contribute to the community’s sense of place and are an important form of public celebration. Community events are an integral part of creating a vibrant and diverse City. This Policy provides a framework to support community led public events in parks and public open spaces, and establishes objectives to ensure that events are compatible with the City’s vision for a vibrant and sustainable community. 02 Scope The Community Festivals and Events Policy is designed to: •establish the process for supporting, and/or administering events held within City parks, utilizing Municipal facilities •provide guidelines for fair, equitable, transparent and consistent decision making andaccess •establish uniform criteria and procedures for the use of parks for special events •promote a diverse range of organized activities •ensure that the City’s parks and facilities are used for the benefit of the entirecommunity. To ensure that events are compatible with the City’s vision for a vibrant, sustainable community, the City supports and manages events in order to meet the following objectives: •balance the needs of event participants, parks users and neighbours •ensure that events are compatible with event venues •ensure the protection of the natural environment •promote a diverse range of activities and opportunities •encourage participation and inclusion of all members of the community. 03 Application This Policy applies to the operation of Community Festivals and Events in Pickering. - 137 - Policy Title: Community Festivals and Events Policy Page 3 of 10 Policy Number: CUL 070 04 Definitions 04.01 City-led Events are facilitated by City staff and can take place on municipally owned property (facility, park, or permitted space), or road within Pickering. The Director, Community Services will approve City-led events. 04.02 Community Events occur on City property, are open to the public, have an estimated attendance of 20 - 999 guests per day and include one or more of the following criteria: alcohol sales, staking, generators, industrial cooking, raffles, amplified sound, carnival or fair, food vendors and may include use of a Signature Park. Community Event organizers are required to submit a Community Festivals & Events Application to the City. Event operation is subject to approval of the Community Events Committee. Community Event requests for Esplanade Park must be approved by Council. 04.03 Community Events Committee is responsible for the approval of Community Festivals & Events and the development of Community Event guidelines. The Committee is comprised of City staff representatives from Traffic, By-law, Finance, Community Services, Planning, and Fire Services. The team meets monthly to consider event requests and upcoming events. 04.04 Community Festivals occur on City property, are open to the public, have an estimated attendance of 1,000 to 4,999 attendees per day, and include one or more of the following criteria: alcohol sales, staking, generators, electrical hook ups, industrial cooking, road closures, raffles, amplified sound, carnival or fair, food vendors and may include use of a Signature Park. Community Festival organizers are required to submit a Community Festivals & Events Application to the City. Event operation is subject to approval of the Community Events Committee, and the Director, Community Services. Community Festival requests for Esplanade Park must be approved by Council. 04.05 Filming Event is filming, videotaping, photography, or any other form of visual recording, except in a film studio or film laboratory, for a feature film; television film, program or series; documentary; paid advertisement, including a commercial, music video, educational film, be it pre-production and post-production activities associated therewith, but does not include; news media activities in the dissemination of information; press conferences; location scouting; or recording personal movies or photographs or visual recordings for personal purposes only. 04.06 Independent Events occur entirely on private property within Pickering. Organizers of Independent Events are required to follow all applicable City by-laws and gather applicable licenses, permits and insurances. Independent events are not required to submit a Community Festivals & Events Application to the City. 04.07 Licence Agreement grants the event organizer the right to use the City’s property under specific conditions approved and signed by the event organizer, - 138 - Policy Title: Community Festivals and Events Policy Page 4 of 10 Policy Number: CUL 070 Mayor and City Clerk. Licence Agreements are issued for events that are categorized as Partner Events. At the City’s discretion, a Licence Agreement may be issued for events that have alcohol sales. 04.08 Non-commercial Photography is the professional or amateur collection of images through photography for personal use, where the images will not be distributed or made available for sale/profit. Non-commercial photography can be booked directly with the Assistant Coordinator, Parks & Facility Bookings. 04.09 Partner Events occur on City property, are open to the public with estimated attendance of 5,000 guests or more per day. A Partner Event has one or more of the following criteria: attendance up to or exceeds 5,000 guests per day, includes fireworks, is a parade. Partner Event organizers are required to submit a Community Festivals & Events Application to the City. Event operation is subject to approval of the Community Events Committee, the Director of Community Services and CAO. A Licence Agreement will be issued for Partner Events. Partner Event requests for Esplanade Park must be approved by Council. 04.10 Private Events occur on public property in the City, and have a private guest list of under 1,000 guests. Organizers of Private Events are required to follow all City By-laws and gather applicable licenses, permits and insurances. A Community Festivals & Events Application is not required to be submitted to the City for Private Events. 04.11 Road Races/Bike Rides event categories encompass runs, walks or biking races on trails or roads that may include road closures and traffic disruptions. Event attendance and permit requirements will determine the event scale and application timelines. 04.12 Signature Parks are parks located within the City that have a special set of approval and booking criteria set out in Procedure CUL 070-001, due to their profile and location. Signature Parks are Esplanade Park, Millennium Square, Alex Robertson Park and Bruce Hanscombe Park. Event requests for Esplanade Park must be approved by Council. Requests for use of a Signature Park for commercial film, television, or still photography uses are subject to the City’s policies and procedures for rental of municipal land to the film/photography industry, and do not require Council approval. 04.13 Street Events are organized activity or gathering that takes place on a City roadway, street, or alley, which may involve the temporary closure or restriction of vehicular or pedestrian access. Event operation is subject to approval of the Community Events Committee. - 139 - Policy Title: Community Festivals and Events Policy Page 5 of 10 Policy Number: CUL 070 05 Delegation of Authority 05.01 Chief Administrative Officer to: a)support the allocation of staff resources to coordinate the Community Festivals and Events Policy; and, b)consider and approve, as appropriate, City staff recommendations to permitPartner Event applications. 05.02 The Mayor and Members of Council to: a) direct inquiries related to Community Festivals and Events to the appropriateCity staff; and, b)consider and approve, as appropriate, City staff reports to Council recommending a permit be issued for Partner Events at Esplanade Park. 05.03 Directors & Division Heads to: a)support the allocation of staff resources to participate in the Community Events Committee; b)to ensure their Department meets the Corporation’s obligations related to aCity issued park permit and/or event agreement; and, c)Director, Community Services to consider and approve, as appropriate, City staff recommendations to permit Community Festival applications. 05.04 Managers & Supervisors to: a)assign staff resources to coordinate Community Festivals & Events; and, b)oversee revenue accounts and conditions of the agreement/permit to ensurethat the obligations of all parties are being met. 05.05 The Community Events Committee to: a)attend monthly meetings to consider event applications for City parks; b)screen applications and provide timely responses; c)recommend the approval or denial of an application, considering theguidelines of this procedure, to the applicant, Director, CAO and/or Council,as is applicable; d)keep an up-to-date listing of all current and available permits and existing agreements; - 140 - Policy Title: Community Festivals and Events Policy Page 6 of 10 Policy Number: CUL 070 e)track and report on annual community use of City parks for public specialevents; f)ensure that all agreements safeguard the Corporation; g)act as a liaison between department staff; h)assist department staff in the tracking of program participants in support of the program; i)promote the park permitting programs; j)serve as a centralized resource for any park permitting activities throughout the City; and, k)collect feedback from the community, partners, and City staff on initiatives tomaintain a positive program reputation and enhance revenue outcomes. 05.06 Employees to: a)adhere to the guidelines as set out in Section 05; and, b)failure to comply with the guidelines of this Policy may result in disciplinaryaction. 05.07 Please refer to all associated Procedures and Standard Operating Procedures, if applicable, for detailed processes regarding this Policy. 06 Community Festivals and Event Approvals & Restrictions 06.01 A Community Festival and Event Application submitted to the City for approval must meet certain criteria to be eligible for a permit, including compatibility with the provisions of municipal, provincial and federal laws as well as in accordance with rules and regulations administered by the City’s by-laws, Durham Regional Police and Durham Region Public Health. 06.02 Applications will be evaluated by the Community Events Committee to ensure a varied mix and range of activities and interests which reflect the community and to ensure the request does not duplicate existing events. 06.03 To be considered for a permit, Community Festivals/events must provide a meaningful benefit to the community and must have a direct impact on one or more of the following areas: •Arts and Culture •Environment •Culture - 141 - Policy Title: Community Festivals and Events Policy Page 7 of 10 Policy Number: CUL 070 •Diversity •Heritage Promotion •Environmental Benefit •Education •Health and Wellness •Physical Fitness •enrich the character and identity of the City •create unique or innovative experiences •contribute to programming in slow seasons •extend the overall range and mix of programming in the City •be openly accepting, inclusive and accessible of all community members 06.04 Event approvals will be granted in a fair and equitable manner. When requests are submitted, the criteria used will be based on a number of different considerations: •nature and type of activity •nature and type of the user requesting the event •space/staff/equipment availability the date requested •benefit and/or enhancement of the community 06.05 The City will consider applications to host Community Festivals/events based on the following criteria: •There is a need within the community to host the event. Need is assessed by the following factors: it supports the initiatives of an official plan, the Citydoes not offer similar programs/events and, the event model has a proventrack record for success and/or degree of community interest/engagement. •That City resources are being allocated to a variety of event types, representative of all cultural aspects. •That the City has the resources to reasonably assign to the event withoutimpacting City operations. •That organizers have the capacity and resources to execute the proposedfestival or event including human resources, financial stability, and a solidplan for marketing, public safety, accessibility, traffic, and parking control. 06.06 The City will decline Community Festival & Event requests if (but not limited to): •The proposed event will create a hardship for the City or the surroundingcommunity. •Any event component is contrary to City Policies. •The organizing group cannot provide surety of their ability to be responsiblefor event operations, associated event costs and damages. 06.07 The City will not accept event applications from any individual/organization that endorses views or ideas that promote discrimination, contempt or hatred. The - 142 - Policy Title: Community Festivals and Events Policy Page 8 of 10 Policy Number: CUL 070 purposes, practices and event proposals of applicant groups must be consistent with the Human Rights Code. The following events or activities are not permitted in City parks or public open spaces: •Events that conflict with the City’s values or that are deemed to impact negatively on the City’s identity as being family friendly. •Events that contribute to the sale of tobacco, marijuana, pornography orsupport the production, distribution, and sale of weapons and other life-threatening products. •Events that endorse views and ideas that are likely to promotediscrimination, contempt or hatred for any person on the basis of race,national or ethnic origin, citizenship, religion, age, gender, marital status,family status, sexual orientation, disability, political affiliation, economic status or level of literacy. •Activities that exclude persons from participation in or enjoyment of theevent on the basis of race, national or ethnic origin, citizenship, religion,gender, marital status, family status, sexual orientation, or disability. 06.08 The City will not permit events provided by organizations whose reputation could prove detrimental to the City’s public image and/or whose main business is derived from: •the sale of tobacco or other addictive substances •pornography •the support of, or involvement in the production, distribution, and sale ofweapons and other life-threatening products 06.09 The City will not permit events which, either directly or through third party arrangements (i.e. vendors, sponsors), that: •violate any City Policy; •convey a negative religious message that might be deemed prejudicial toreligious groups; •promote alcohol and other addictive substances, at venues geared primarily to children; •present demeaning or derogatory portrayals of individuals or groups orcontain anything, which in light of generally prevailing communitystandards, is likely to cause deep or widespread offence; and, •is in direct competition with City of Pickering services, programs orinitiatives. 06.10 The City reserves the right to reject or revoke permits for public events and to refuse to enter into agreements for partnership event or public event that originally may have been openly solicited by the City. - 143 - Policy Title: Community Festivals and Events Policy Page 9 of 10 Policy Number: CUL 070 06.11 Due to the risk of severe injury to patrons, the use of inflatable amusement devices at events or activities held on City property are prohibited if any of the following apply: •the device has an inflated floor or surface which patrons interact with, play on,or jump on (e.g., bouncy castles); •the device utilizes bungee cords as a means to assist or inhibit the movement of a patron; or, •the device includes an inflated slide or roof. 06.12 The City may, at its discretion, bring any proposals to Council for their approval even if they do not meet the guidelines of this Policy. 07 Event Applications and Permitting 07.01 When applying to conduct an event, a Community Festivals and Events Application must be completed in accordance with the guidelines set out in the Community Festivals & Events Manual and submitted for consideration to the Corporate Events Committee. To ensure availability of resources, the application is to be completed in order to be considered. •Approvals will take into consideration the size of event and what is beingrequested; the availability of equipment and space; other event currently scheduled for the day requested. •The organizers will be held responsible to pay for all direct fees related tothe event including licenses, permits, and City staff during eventoperations, rentals and any damage or replacement of equipment. •The organizers will be responsible for picking up and returning equipmentborrowed (except for large items such as picnic tables and garbagecontainers, barricades for road closures). 07.02 Resources and In-Kind Services may be provided to support events upon request. These services include: •Event area inspection, grass cutting and prep, parking and traffic plansand set-up, City promotions, or electrical access. •In some cases for partner events, City staff will be present during event operations to clean facility washrooms adjacent to Park, remove garbage,assist with set-ups and respond to unanticipated requests from the eventpromoters. •Limited printing assistance. •Staff assistance in an advisory capacity during the planning. •For Community Festivals and Partner Events, a staff liaison may be arranged: o to assist with arrangements for City resources, e.g. equipment,deliveries, etc. - 144 - Policy Title: Community Festivals and Events Policy Page 10 of 10 Policy Number: CUL 070 o to confirm availability and assist with the booking of City facilities,equipment and services.o to obtain site maps for road or park locations. 07.03 If approved, application will form the basis of a permit, referred to as a Parks or Facility Permit. The permit provides permission for event organizers to conduct their event. The applicant will be responsible for all costs associated with the event. 07.04 The permit includes the specific conditions for the use of the site, and the required fees (refer to current City User Fees and Charges By-law, and Conditions of Community Events Permit). Appendices Appendix 1: Licence Agreement - 145 - Event Name and Year - Licence Agreement 1 Appendix 1 This Licence Agreement is made this Choose an item. day Month of, Choose an item.. Between: Name of Organization hereafter known as (the “Festival/Event Partner”) -and – The Corporation of the City of Pickering (the "City") Whereas the City owns the lands (the “Lands”) shown outlined in red on Schedule “A” which includes <<List the locations/parks>>; Whereas the Festival/Event Partner wishes to use the Lands for the purpose of running a community festival called <<Event Name>> hereafter known as (the “Event”); Whereas the Event consists of <<insert event details>>; and Whereas the City is prepared to permit such use on the terms and subject to the conditions set out in this Licence. Now Therefore the City and Festival/Event Partner agree as follows: Licence 1.The City grants to the Festival/Event Partner a licence to occupy and use the Lands for the purpose of running the event on the terms and subject to the conditions set out in this licence. 2.No agreements will be approved until previous outstanding balances to the City have been paid. Term 3. The term of this Licence shall be Choose an item. days commencing Choose an item., Choose an item. Choose an item., Choose an item. at 00:00 AM and ending Choose an item. Choose an item. Choose an item., Choose an item. at 00:00 PM, unless terminated earlier in accordance with Section 3. - 146 - Event Name and Year - Licence Agreement 2 4.If at any time the Festival/Event Partner is in default in the performance of any of theobligations under this Licence, the City shall have the right to terminate this Licence forthwithand thereupon all the rights of Festival/Event Partner shall immediately cease and the Cityshall not be liable for payment to Festival/Event Partner of any moneys whatsoever by reason of such termination. Fees 5.The Festival/Event Partner shall not be required to pay to the City any fee for this Licence, butshall be responsible for payment of all applicable park permit, non-City permit, licence, staffingcharges, and approval fees. Applicable Laws 6.Festival/Event Partner shall comply strictly with all applicable laws, by-laws, rules andregulations governing its use of the Lands for the Event purposes including the City’s NoiseBy-law, Traffic and Parking By-laws, the Ontario Building Code, and all applicablerequirements of the Technical Standards & Safety Authority (“TSSA”). 7. The Festival/Event Partner, where applicable, shall obtain all necessary permits, licences andapprovals that may be required in connection with its use of the Lands for the Event purposesincluding, but not limited to: a)Liquor licence (City Clerk’s Office and Alcohol and Gaming Commission of Ontario);beverage service plan approval (Community Services Department); b)Carnival licence (Municipal Law Enforcement Services); c)Park permit, road occupancy permit, road and parking lot closure approvals, electrical safety approval and approvals/locates for any staking or subsurface work (Engineering Services); d)Site plan approval (Corporate Events Team); e)Tents constructed must comply with permitting under the Building Code Act, Ontario Building Code (OBC) and the City’s Temporary Tent Standard Operating Procedure (City Development Department); f)Utility locates for staking & grounding will be provided by the event organizers or theoperators and completed by a Certified Public Utility Locator with DPT accreditation (DTP –Damage Prevention Technician) such as Ontario One-Call. The proof of locates documentation must be provided and inspected by a designated City of Pickeringrepresentative prior to the event; g)Parade permit through City of Pickering Municipal Law Enforcement Services, DurhamRegion Police Service and when required Region of Durham; h)Portable washroom facilities, hand wash sinks/stations, garbage disposal, and food safety(Durham Region Health Department); If the Festival/Event partner is going to confiscateattendees’ water/water bottles upon entry into the event then it shall provide and ensure that- 147 - Event Name and Year - Licence Agreement 3 a free source of drinking water is continuously available and accessible to all attendees following their entry into the event; i)Water hydrant permit (Durham Region Works Department); j)Sign permits (Municipal Law Enforcement Services, City of Pickering and Durham Region Works Department depending on sign location); k)TSSA inspection and approval of all amusement rides. 8. In accordance with Regional Smoke Free By-law Number 28-2019, no-smoking and no-vaping signs shall be posted in a conspicuous manner at each entrance to the Event to indicate that smoking and vaping are prohibited. 9.The City of Pickering reserves the right to approve any use of the City of Pickering logo, prior to production or distribution. 10. As the park permit holder, the Festival/Event Partner is entitled to designate the event as a petfree event. Events with the primary purpose of selling/consuming food must be pet free. Should the Event be designated as pet-free, the Festival/Event Partner shall be responsible for prohibiting pets from accessing Esplanade Park during the Event, and shallpromote and publicize the “no pets” policy prior to commencement of the Event. Vendors 11. Festival/Event Partners shall not be required to obtain a hawker and peddler licence from the City. 12. All vendors are subject to pre-approval by the City prior to being allowed on the Lands. 13. The Festival/Event Partner shall supply to the City a complete list of all vendors and the products that they are selling 2 weeks in advance of the event. 14. Festival organizers will not solicit or accept vendors or advertising from companies whosereputation could prove detrimental to the City’s public image and/or whose main business is derived from: •the sale of cigarettes, cigars or any tobacco product or material; •the sale of any cannabis product or material; •the sale of an e-substance, electronic cigarette or vapour product or material; •pornography; •the support of, or involvement in the production, distribution, and sale of weapons and other life-threatening products. - 148 - Event Name and Year - Licence Agreement 4 15. The City has the right to pre-approve all vendors coming onto City Lands and will not allowvendors or advertising, either directly or through third party arrangements, that: •Violate any City policy or agreement. •Convey a negative religious message that might be deemed prejudicial to religious groups. •Promote alcohol and other addictive substances, at venues / events geared primarily to children. •Present demeaning or derogatory portrayals of individuals or groups or contain anything,which in light of generally prevailing community standards, is likely to cause deep orwidespread offence. •Directly compete with City programs or services (this includes but is not limited to fitness,camps, ice rentals, banquet hall rentals, museums, municipalities). 16. The City has the right to approve the placement of vendors throughout the park. A final site plan, including all vendors, must be provided for approval to the City to ensure layout considers clear site lines, walking paths, patron safety. Maximum event capacity will bedetermined based on the contents of the final approved site plan. 17. Any damages to City property caused during the setup, operation or takedown, that is found to be at the fault of the event organizer, or their vendors, performers and/or volunteers/staff will be repaired by the City at the expense of the Festival/Event partner. Fire Safety 18. Prior to operation of the Event, the Festival/Event Partner must schedule a fire inspection to be carried out by City of Pickering Fire Services for commercial cooking equipment. Inspectionsare not required for listed small portable cooking equipment (i.e. outdoor ovens, smokers,charcoal, electric or propane barbeques, etc.) that is located outdoors in an unenclosed area. Ifrequired, a schedule for subsequent site inspections will be determined by Fire Services,equipment cannot be operated without the approval of Pickering Fire Services staff. 19. The Festival/Event Partner shall maintain a clear and unobstructed 5-meter access route intothe Event area to allow for responding emergency vehicles during the Event. This route issubject to preapproval by Fire Services as part of site plan review. 20. The Festival/Event Partner shall ensure that a minimum unobstructed distance of 3 meters ismarked and maintained in all directions from all fire hydrants. 21. Only Technical Standards and Safety Authority (TSSA) approved gaseous fuel burningappliances are to be used. Documentation of TSSA approval must be onsite and available for review. - 149 - Event Name and Year - Licence Agreement 5 22. Cylinders containing compressed gas shall be protected against mechanical damage, andstored to hold them securely in place. 23. Portable fire extinguishers: (a)Portable fire extinguishers shall be present at each booth/vendor operating cooking equipment and any location serving alcoholic beverages. Extinguishers must beproperly rated for the hazard present. Portable extinguishers shall be kept operable andfully charged.(b)Portable extinguishers shall be located so that they are easily seen and shall be accessible at all times. (c)Portable extinguishers in proximity to a fire hazard shall be located so as to beaccessible without exposing the operator to undue risk.(d)Event staff must be familiar with the safe operation of portable fire extinguishers in theirwork area. 24. Bins containing solid fuel (i.e. wood) must be located a minimum of 1.2 meters from any heatproducing appliance, such as a barbeque. Utilities 25. The Festival/Event Partner and its employees, agents and contractors, including its electrical support group, is prohibited from altering City electrical infrastructure, and is only permitted touse existing outlets. If additional power is required, generators must be brought in at theexpense of the Festival/Event Partner. Should there be an electrical concern during an event,City electrical staff will call in the City’s contractor and repairs will be the City’s cost unless it isproven that the Festival/Event Partner altered, overloaded the City electrical system. Note: All outlets are a standard 15-amp Ground Fault Interrupter service. 26. The Festival/Event Partner is required to engage the services of a licensed electrical contractoror may choose to engage the City’s contractor who shall obtain all the necessary OntarioElectrical Safety Association inspections and approvals. 27. Festival/Event Partner shall be responsible for electrical work outside of City parks including,provision and installation of power supplies and for obtaining Ontario Electrical SafetyAssociation inspections and approvals. Any required electrical work shall be at the expense ofthe Festival/Event Partner. 28. The City assumes no responsibility to the Festival/Event Partner for the temporary orunavoidable interruption of the supply of any public utility service due to any causewhatsoever. 29. The Festival/Event Partners will ensure where staking of tents or equipment and/or grounding of electrical equipment requires underground utility locates to be obtained by the eventorganizers or service providers (i.e. Rides or Carnivals) that the proof of all utility locates(required paperwork) will be provided for inspection/verification, to the designated Cityrepresentative 2 days in advance of the installation of the ride(s) or staking. 30. Festival/Event partner is responsible for arranging access to a public water source through theRegion of Durham.- 150 - Event Name and Year - Licence Agreement 6 Hours of Operation 31. Subject to any other regulatory approval (e.g. liquor licence), the Festival/Event Partner shallensure public access to the Event is restricted to the following hours: Weekday/Month/Year Time Start Time End Maintenance 32. The Festival/Event Partner shall maintain the Lands in the same clean, sanitary and attractivecondition as they exist prior to at the start of the Event, and at the end of the Event shall repair or replace any damage to the Lands. The Festival/Event Partner shall restore the Lands to their original condition prior to the end of the Event; with the exception of any flower beds. Anydamage or clean-up left at the end of the event will be completed by the City’s designatedcontractor at the expense of the Festival/Events Partner. 33. The Festival/Event Partner shall ensure all power cords have been covered to avoid tripping hazards. 34. In Esplanade Park, the event areas include the Cenotaph. Festival/Event Partners will arrangeto fence off the Cenotaph as applicable. Please note that fencing may be approved for removalduring official ceremonies. In these cases, the fencing will be reconstructed in order to avoid damage and vandalism once the ceremony is complete. Waste Management 35. The Festival/Event Partner shall comply with the Sustainable Event Guidelines – Waste Management Plan and provide recyclable containers wherever and whenever possible. 36. The City agrees to provide the Festival/Event Partner with keys for permanent waste removalfixtures within the park, for the duration of the Event. 37. The Festival/Event Partner will ensure that additional waste disposal bins are placed throughout the park for participants, designated by waste type, and arrange for timely pick-upsthroughout the Event. 38. The Festival/Event Partner is responsible for ensuring all vendors and participants are properly disposing their waste in the correct containers and bins. The Festival/Event Partner shall provide vendors with a designated bin for convenient disposal. 39. The Festival/Event Partner will include in their waste management plan the collection of wastethroughout the event to remove from vendor and participant areas, and remove all waste from the site. - 151 - Event Name and Year - Licence Agreement 7 Road and Sidewalk Closures 40. The City will make provisions to close roads, sidewalks and walkways as noted below. 41. The City will post notification and promote through service disruption the right of the Festival/Event Partner event to block sidewalks as noted below. 42. The Festival/Event Partner agrees to staff and maintain access points for emergency services,vendors, and the public during all hours of operation. The Festival/Event Partner will providestaffing for any fire route gate deemed required by the City and ensure there is no parking in that space. Road Closures Parameters Date/time start Date/time end Sidewalk/Walkway Closures Parameters Date/time start Date/time end The Festival/Event Partner and the City will make provisions for Durham Regional Auxiliary Police assistance for a rolling closure during parades. Vehicular Access | Parking 43. The Festival/Event Partner can allow event vendor vehicles and food trucks into City parks. All vehicles must be walked in before or after event operation time by Festival/Eventvolunteer/staff person wearing a safety vest, to ensure public safety. 44. The City agrees to give exclusive access to portions of parking areas as shown in schedule Afor the operation of the Event, as noted below. Permits will be issued following the receipt of all required insurances and payment of scheduled applicable fees. Parking Lot Portion Date start Time start Date end Time end Signage 45. The Festival/Event Partner shall not exhibit or allow to be exhibited on the Lands any sign,notice, notice board, painting, design or advertisement without the prior consent of the City. 46. The City of Pickering reserves the right to approve any application or use of the City of Pickering Logo prior to production or distribution. - 152 - Event Name and Year - Licence Agreement 8 47. Promotional Community event signage must follow the City Sign Bylaw 6999/09 (Section 49)Regional Sign Bylaw 76-2017 (Section 2.01). Use of City logos on third-party promotionsrequires approval. 48. When available the City will allocate City Sign resources to support partner events. Staffing 49. The Festival/Event Partner shall provide and pay for all personnel and supplies required for itspurposes, including City Bylaw Officers, and paid police duty as deemed necessary by the Durham Regional Police Service. 50. When required, City Bylaw Officers will be paired by the Festival/Event Partner with Pay DutyPolice Officers, for the duration of their shift. 51. The Festival/Event Partner shall ensure that all rules of the ACGO are strictly adhered to andthat alcoholic beverage services are organized, led and served only by persons with SmartServe Certification. 52. No roaming server(s) shall card or provide wristbands to patrons at any time during the Event. Patrons are to be carded and provided wristbands at a designated area within the event. Roaming servers may only serve (wrist banded) patrons until dusk. 53. Festival/Event partner will assign Festival/Event staff or Licensed Security Guards with SmartServe Certification to operate a designated ID carding and stamping/wristband area. 54. Festival/Event Partner organizing parades will assign a Parade Marshall in addition to theevent lead. Parade Marshal to attend Parade planning meetings with the event lead, be onhand the day of the event to organize floats, and communicate with both City staff / DurhamRegional Police Auxiliary. The Festival/Event Partner with City Staff will coordinate parade route and safety measures with City Staff and Durham Regional Police Auxiliary. Accessibility 55. The Festival/Event Partner shall ensure that all staff and volunteers have accessibility training,as per section 6 of Ontario Regulation 429/07 made under the Accessibility for Ontarians with Disabilities Act, 2005: 6. (1) every provider of goods or services shall ensure that the following persons receive training about the provision of its goods or services with disabilities: 1.Every person who deals with members of the public or other third parties on behalf of the provider, whether the person does so as an employee agent,volunteer or otherwise. 2.Every person who participates in developing the provider’s policies, practicesand procedures governing the provision of goods or services to members of the public or third parties. - 153 - Event Name and Year - Licence Agreement 9 Serve-Ability Training Program must be completed by all involved in the event. The Festival/Event Partner must complete and submit a signed Training Acknowledgement Form to confirm the completion of training; which shall be forwarded to the designated City staff person one week prior to the event. Emergency Preparedness 56. The Festival/Event Partner shall ensure that appropriate first aid equipment and appropriately trained first responders are present throughout the event. 57. The Festival/Event Partner shall prepare emergency plans and provide for approval by theCity’s Community Services Department no later than two weeks prior to the scheduled eventdate. 58. The Festival/Event Partner shall comply with the City of Pickering’s Emergency WeatherStandard Operations Procedure (SOP) during event operations. 59. City of Pickering reserves the right to cancel, delay and/or postpone the event due to severeweather conditions. Insurance 60. The Festival/Event Partner, at its own expense, shall provide: (a)Comprehensive general public liability insurance, identifying the City as anadditional insured, including coverage for personal injury, contractual liability, non-owned automobile liability, death and property damage, on an occurrencebasis with respect to the Festival/Event Partner use and occupancy of theLands, with coverage for any one occurrence or claim of not less than$5,000,000, which insurance shall protect the City in respect of claims by theFestival/Event Partner as if the City was separately insured; and (b)A certificate of insurance coverage in a form satisfactory to the City, whichinsurance coverage shall be kept in full force and effect throughout the term. 61. The Festival/Event Partner shall not do or omit or permit to be done anything that causes any insurance premium of the City to be increased, and if any insurance premium shall be so increased, The Festival/Event Partner shall pay to the City forthwith upon demand the amountof such increase. If notice of cancellation or lapse shall be given respecting any insurancepolicy of the City or if any insurance policy shall be cancelled or refused to be renewed by aninsurer by reason of the use or occupation of the Lands, the Festival/Event Partner shall forthwith remedy or rectify such use or occupation upon being requested to do so in writing by the City and if the Festival/Event Partner shall fail to do so the City may, at its option, terminatethis Licence forthwith by notice to the Festival/Event Partner. - 154 - Event Name and Year - Licence Agreement 10 Liability and Indemnification 62. The City shall not be liable to the Festival/Event Partner for any loss of or damage to anyequipment or inventory used in connection with the Event, whether caused by fire, theft,burglary or otherwise, unless such loss or damage was caused by the negligence or willful misconduct of the City, its servants, agents or employees. 63. Once any equipment is erected on the Lands, the Festival/Event Partner shall provideovernight security, and the Lands shall become the Festival/Event Partner responsibility. 64. The Festival/Event Partner shall indemnify the City and each of its servants, employees and agents from and against all actions, suits, claims and demands which may be brought againstany of them, and from and against all losses, costs, charges, damages and expenses whichmay be sustained by any of them as a result of the Festival/Event Partner use and occupationof the Lands. 65. The City, its servants, employees and agents shall not be liable or responsible in any waywhatsoever for any personal injury or death that may be suffered by the Festival/Event Partner,its servants or agents or any other person who may be on the Lands in connection with the useor purposes of the Festival/Event Partner or for any loss or damage to property of any person unless the such loss was caused by the negligence or willful misconduct of the City, its servants, agents, employees or those person for whom the City is in law responsible. General 1.The City shall have the right to enter the Lands at any time for any reason. 2.The Festival/Event Partner agrees to ensure activities are limited to the details submitted in theFestival and Events application (see attached). 3. The Festival/Event Partner shall not alter, add to or vary in any way any part of the Landswithout the prior approval of the City. 4.This Licence shall not be assignable by the Festival/Event Partner without the consent of theCity, which consent may be arbitrarily refused. 5.This Licence shall to the benefit of and be binding upon the parties and their respective successors and permitted assigns. 6.The recitals at the head of this Licence are true and accurate and form a part hereof. 7.No amendment to this Licence shall be effective unless it is in writing and signed by both parties. - 155 - Event Name and Year - Licence Agreement 11 In Witness Whereof the City and the Festival/Event Partner have signed this Licence. _______________________________ The Festival/Event Partner First Name Last Name, Title The Corporation of the City of Pickering Kevin Ashe, Mayor Susan Cassel, City Clerk - 156 - Report to Executive Committee Report Number: FIN 21-24 Date: October 7, 2024 From: Stan Karwowski Director, Finance & Treasurer Subject: Investment Portfolio Activity for the Year Ended December 31, 2023 Ontario Regulation 438/97 under the Municipal Act, 2001 - File: F-3700-001 Recommendation: It is recommended that Report FIN 21-24 of the Director, Finance & Treasurer regarding Investment Portfolio Activity for the Year Ended December 31, 2023 be received for information. Executive Summary: The purpose of this report is to share a summary of the investment activity and year end balance in the portfolio for 2023. Investment activity for the year totaled approximately $261.0 million with a year end balance in the portfolio of approximately $195.7 million. Current Fund investments are limited to one year or less and Reserve Funds to 10 years or less under the Council approved policy. The last few years have seen the value of the portfolio consistently rise which is primarily a result of the ongoing development in Pickering which provides the collection of development charges. Overall, returns on the City’s portfolio compare favourably to market benchmarks. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Corporate Key to Deliver on Good Governance – Open & Transparent Decision-Making. Financial Implications: Total investment income, including bank account interest for 2023 was $8.29 million (2022 - $2.72 million) of which $6.51 million (2022 - $2.10 million) was for Current (Operating) Funds. The balance of the income was allocated to the various reserve funds. Discussion: The purpose of this report is to share a summary of the investment activity and year end balance in the portfolio for 2023. The City’s investment portfolio is comprised of two main components: (i) Reserve Funds; and (ii) Balances available in the Current Fund, when not required to meet current operating expenditures. This latter balance can vary greatly depending upon many factors - 157 - FIN 21-24 October 7, 2024 Subject: Investment Portfolio Activity for the Year Ended December 31, 2023 Page 2 Ontario Regulation 438/97 under the Municipal Act, 2001 including the timing of the receipt of property taxes and levy payments to the School Boards and the Region. Investments are undertaken as one consolidated pool of funds and interest earned is credited back to the appropriate funds. The Treasurer of the City of Pickering is required under Provincial Regulation 438/97 to report certain information and opinions to Council. The schedules to this report are included as part of that Regulation’s information requirements. The portfolio balance at December 31, 2023 of $195.7 million (2022 - $188.5M) has increased over the prior year. This is primarily a result of an increase in development charge collections over prior year from the ongoing building activity in the City, particularly in the Seaton area. The return on the portfolio, maintained with Nesbitt Burns, increased in 2023 with a weighted yearly rate of return of 4.59 percent (2022 – 1.61%) on the combined short-term and long-term investments. This was a result of the interest rates beginning to rise in the latter half of 2022 and remaining elevated throughout 2023. As we came out of the pandemic in early 2022 we started out with GIC rates below 1.00 percent but as they continually rose throughout that year we entered 2023 with GIC rates around 4.50 percent and topping out around 5.75 percent by the end of the year. Also from the pandemic the City switched the types of investments being held in the portfolio, transferring from banker’s acceptances and bonds to guaranteed investment certificates (GIC) to take advantage of higher yields. Since GICs don’t provide the same liquidity, the City also changed the timing of maturities to a ladder approach with both the short term and long term paper, to allow for maturities every month. As a result the City was able to lock in to GICs to obtain higher yields but also ensuring sufficient cash flows to meet the City’s financial needs. For 2024, the recent decreases in the Canada bank rate will have an impact on the portfolios 2024 performance. The net performance on TD Wealth’s portion of the portfolio for 2023 was 4.44 percent (2022 – 1.25%). Again the significant increase in the interest rates from the latter half of 2022 through to the higher level for all of 2023, as explained above, has contributed to the higher return over prior year. Investment parameters are narrow due to the Municipal Act and Regulations limiting the selection of qualified investments for municipal entities. Furthermore, staff’s approach tends to be conservative, given that they are investing public money. Notwithstanding these restrictions, the annual returns from both Nesbitt Burns and TD Wealth either outperformed or were in line with the annual returns for the CIBC Canadian T-Bill Premium Class Fund (4.46%) and the Morningstar Canadian Money Market Mutual Fund Index (4.32%). These indices were deemed to be the most appropriate benchmarks for reviewing the portfolio’s performance given the guidelines that govern municipal investments. The average return on interfund investments (internal loans) was 2.29 percent (2022 – 0.83%). - 158 - FIN 21-24 October 7, 2024 Subject: Investment Portfolio Activity for the Year Ended December 31, 2023 Page 3 Ontario Regulation 438/97 under the Municipal Act, 2001 At year end 2023, the total portfolio of approximately $195.7 million, consisted of approximately $96.6 million or 49.4 percent in external long-term investments and approximately $2.2 million or 1.1 percent in Interfund Investments (Internal Loans). The balance of approximately $96.9 million is short-term investments due within the year. All investments were made in accordance with the Investment Policy approved by Council on March 4, 1998 (Resolution #56/98). Attachments: 1.Investment Activities for 2023 2.Outstanding Investments as at December 31, 2023 3.Investment Account Overview - Correspondence from BMO Nesbitt Burns 4.Performance Report - Correspondence from TD Wealth Prepared By: Approved/Endorsed By: Original Signed By: Original Signed By: Kristine Senior Stan Karwowski Manager, Accounting Services Director, Finance & Treasurer Recommended for the consideration of Pickering City Council Original Signed By: Marisa Carpino, M.A. Chief Administrative Officer - 159 - Financial Purchase Maturity Institution Instrument Cost Principal Yield Term Date Date Short Term Nesbitt Burns National Bank of Canada GIC Annual 6,588,000 6,588,000 4.750%365 21-Sep-22 21-Sep-23 Bank of Montreal GIC Annual 7,110,000 7,110,000 4.800%365 21-Sep-22 21-Sep-23 National Bank of Canada GIC Annual 8,166,000 8,166,000 4.750%270 26-Sep-22 23-Jun-23 Bank of Montreal GIC Annual 5,000,000 5,000,000 4.950%365 28-Sep-22 28-Sep-23 National Bank of Canada GIC Annual 5,984,000 5,984,000 4.800%365 28-Sep-22 28-Sep-23 Bank of Montreal GIC Annual 6,224,000 6,224,000 4.800%365 29-Sep-22 29-Sep-23 Bank of Montreal GIC Annual 5,000,000 5,000,000 4.800%365 4-Oct-22 4-Oct-23 National Bank of Canada GIC Annual 5,000,000 5,000,000 3.900%91 4-Oct-22 3-Jan-23 National Bank of Canada GIC Annual 5,000,000 5,000,000 3.900%91 5-Oct-22 4-Jan-23 National Bank of Canada GIC Annual 3,000,000 3,000,000 3.900%90 6-Oct-22 4-Jan-23 Bank of Montreal GIC Annual 1,896,000 1,896,000 5.460%365 24-Nov-22 24-Nov-23 Bank of Montreal GIC Annual 3,907,000 3,907,000 5.360%365 24-Nov-22 24-Nov-23 Bank of Montreal GIC Annual 6,694,000 6,694,000 5.360%365 13-Dec-22 13-Dec-23 National Bank of Canada GIC Annual 8,825,000 8,825,000 4.560%90 21-Dec-22 21-Mar-23 National Bank of Canada GIC Annual 8,397,000 8,397,000 4.610%90 29-Dec-22 29-Mar-23 National Bank of Canada GIC Annual 5,000,000 5,000,000 4.710%90 11-Jan-23 11-Apr-23 National Bank of Canada GIC Annual 3,000,000 3,000,000 5.060%272 11-Jan-23 10-Oct-23 Bank of Montreal GIC Annual 5,000,000 5,000,000 5.360%365 11-Jan-23 11-Jan-24 National Bank of Canada GIC Annual 9,270,000 9,270,000 4.710%90 24-Mar-23 22-Jun-23 National Bank of Canada GIC Annual 8,537,000 8,537,000 4.710%89 29-Mar-23 26-Jun-23 Bank of Nova Scotia GIC Annual 5,060,000 5,060,000 4.960%90 12-Apr-23 11-Jul-23 Bank of Montreal GIC Annual 9,270,000 9,270,000 5.710%367 23-Jun-23 24-Jun-24 Bank of Montreal Trust Company GIC Annual 8,384,000 8,384,000 5.710%366 26-Jun-23 26-Jun-24 Bank of Montreal Mortgage Corp GIC Annual 8,824,000 8,824,000 5.710%366 27-Jun-23 27-Jun-24 Bank of Montreal Trust Company GIC Annual 5,307,587 5,307,587 5.760%366 19-Jul-23 19-Jul-24 Bank of Montreal GIC Annual 10,000,000 10,000,000 5.860%369 28-Sep-23 1-Oct-24 Bank of Montreal Trust Company GIC Annual 10,000,000 10,000,000 5.860%369 28-Sep-23 1-Oct-24 Bank of Montreal Mortgage Corp GIC Annual 10,000,000 10,000,000 5.860%368 29-Sep-23 1-Oct-24 Bank of Montreal GIC Annual 8,000,000 8,000,000 5.910%367 6-Oct-23 7-Oct-24 Bank of Montreal Trust Company GIC Annual 3,176,000 3,176,000 5.910%369 12-Oct-23 15-Oct-24 Bank of Montreal GIC Annual 4,116,415 4,116,415 5.810%366 28-Nov-23 28-Nov-24 Bank of Montreal Trust Company GIC Annual 1,999,521 1,999,521 5.810%366 28-Nov-23 28-Nov-24 Bank of Montreal GIC Annual 7,239,713 7,239,713 5.510%366 18-Dec-23 18-Dec-24 TD Wealth Toronto Dominion Bank GIC 2,283,005 2,283,005 1.000%367 28-Jan-22 30-Jan-23 Bank of Nova Scotia GIC 2,247,570 2,247,570 1.250%367 25-Feb-22 27-Feb-23 Toronto Dominion Bank GIC 2,300,152 2,300,152 4.100%365 29-Aug-22 29-Aug-23 Toronto Dominion Bank GIC 2,581,700 2,581,700 4.950%365 30-Jan-23 30-Jan-24 Toronto Dominion Bank 2,244,852 2,286,000 2.850%373 1-Mar-23 8-Mar-24 ISA-TDB@4.55% PA/NL 388,872 388,872 4.550%64 28-Nov-23 31-Jan-24 ISA-TDB@4.55% PA/NL 279,125 279,125 4.550%57 5-Dec-23 31-Jan-24 ISA-TDB@4.55% PA/NL 23,000 23,000 4.550%56 6-Dec-23 31-Jan-24 CITY OF PICKERING INVESTMENT ACTIVITIES FOR 2023 Attachment 1 to Report FIN 21-24 - 160 - Financial Purchase Maturity Institution Instrument Cost Principal Yield Term Date Date CITY OF PICKERING INVESTMENT ACTIVITIES FOR 2023 Total Short-term 221,323,512 221,364,660 - 161 - Financial Purchase Maturity Institution Instrument Cost Principal Yield Term Date Date CITY OF PICKERING INVESTMENT ACTIVITIES FOR 2023 Long Term Nesbitt Burns Bank of Montreal GIC Annual 2,662,000 2,662,000 4.980%733 18-Jan-23 20-Jan-25 Bank of Montreal GIC Annual 1,755,777 1,755,777 4.550%1,096 1-May-23 1-May-26 Bank of Montreal GIC Annual 1,868,000 1,868,000 5.040%1,097 31-May-23 1-Jun-26 Bank of Montreal GIC Annual 2,346,000 2,346,000 5.710%733 19-Jul-23 21-Jul-25 Bank of Montreal GIC Annual 5,739,000 5,739,000 5.560%1,098 22-Aug-23 24-Aug-26 Bank of Montreal Trust Company GIC Annual 6,368,000 6,368,000 5.560%1,098 29-Aug-23 31-Aug-26 Bank of Montreal GIC Annual 7,400,000 7,400,000 5.760%731 15-Sep-23 15-Sep-25 Bank of Montreal GIC Annual 3,089,000 3,089,000 5.620%1,097 12-Oct-23 13-Oct-26 Bank of Montreal GIC Annual 3,480,000 3,480,000 5.800%732 16-Nov-23 17-Nov-25 TD Wealth Toronto Dominion Bank 2,363,038 2,482,000 2.667%740 31-Aug-23 9-Sep-25 Toronto Dominion Bank GIC 1,032,570 1,032,570 5.100%1,096 10-Nov-23 10-Nov-26 Total Long-term 38,103,385 38,222,347 Total External Investments 259,426,897 259,587,007 Interfund Investments (Internal Loans)1,390,000 Total Investment Activity 260,977,007 Long Term Dispositions Nesbitt Burns Bank of Nova Scotia Unsecured Sr Serial Dep Note 1,824,631 1,730,000 2.980%1,043 8-Jun-20 17-Apr-23 Matured Toronto Dominion Unsecured Serial Dep Note 1,978,361 1,868,000 3.005%1,078 16-Jun-20 30-May-23 Matured Cdn Imperial Bk of Comm. Sr. Dep Note 2,494,643 2,346,000 2.970%1,085 21-Jul-20 11-Jul-23 Matured Bank of Montreal GIC Annual 5,739,000 5,739,000 1.230%1,096 20-Aug-20 21-Aug-23 Matured Bank of Montreal GIC Annual 6,368,000 6,368,000 1.160%1,097 26-Aug-20 28-Aug-23 Matured Bank of Montreal GIC Annual 1,978,000 1,978,000 2.000%550 4-Mar-22 5-Sep-23 Matured Bank of Montreal GIC Annual 2,502,000 2,502,000 1.160%1,096 10-Sep-20 11-Sep-23 Matured Bank of Montreal GIC Annual 2,694,000 2,694,000 1.070%730 15-Sep-21 15-Sep-23 Matured Bank of Montreal GIC Annual 3,089,000 3,089,000 1.160%1,098 7-Oct-20 10-Oct-23 Matured Bank of Montreal GIC Annual 3,103,333 3,103,333 5.460%365 10-Nov-22 10-Nov-23 Matured TD Wealth Bank of Nova Scotia GIC 1,013,944 1,013,944 0.850%1,095 10-Nov-20 10-Nov-23 Matured Total Dispositions 32,784,912 32,431,277 - 162 - Financial Purchase Maturity Interest Institution Instrument Cost Principal Yield Term Date Date Payable Dates Short-term Current & Reserve Fund Investments Nesbitt Burns BMO GIC 5,000,000.00 5,000,000.00 5.36%365 11-Jan-23 11-Jan-24 BMO GIC 9,270,000.00 9,270,000.00 5.71%367 23-Jun-23 24-Jun-24 BMO Trust Co GIC 8,384,000.00 8,384,000.00 5.71%366 26-Jun-23 26-Jun-24 BMO Mortgage Corp GIC 8,824,000.00 8,824,000.00 5.71%366 27-Jun-23 27-Jun-24 BMO Trust Co GIC 5,307,587.00 5,307,587.00 5.76%366 19-Jul-23 19-Jul-24 BMO GIC 10,000,000.00 10,000,000.00 5.86%369 28-Sep-23 1-Oct-24 BMO Trust Co GIC 10,000,000.00 10,000,000.00 5.86%369 28-Sep-23 1-Oct-24 BMO Mortgage Corp GIC 10,000,000.00 10,000,000.00 5.86%368 29-Sep-23 1-Oct-24 BMO GIC 8,000,000.00 8,000,000.00 5.91%367 6-Oct-23 7-Oct-24 BMO Trust Co GIC 3,176,000.00 3,176,000.00 5.91%369 12-Oct-23 15-Oct-24 BMO GIC 4,116,415.00 4,116,415.00 5.81%366 28-Nov-23 28-Nov-24 BMO Trust Co GIC 1,999,521.00 1,999,521.00 5.81%366 28-Nov-23 28-Nov-24 BMO GIC 7,239,713.00 7,239,713.00 5.51%366 18-Dec-23 18-Dec-24 TD Wealth TD BK GIC 2,581,700.00 2,581,700.00 4.95%365 30-Jan-23 30-Jan-24 TD Bank 2,278,498.49 2,286,000.00 2.85%373 1-Mar-23 8-Mar-24 ISA-TD Bank 389,017.43 389,017.43 4.55%64 28-Nov-23 31-Jan-24 ISA-TD Bank 279,125.00 279,125.00 4.55%57 5-Dec-23 31-Jan-24 ISA-TD Bank 23,000.00 23,000.00 4.55%56 6-Dec-23 31-Jan-24 Total Short-term 96,868,576.92 96,876,078.43 Long-term Reserve Fund Investments Nesbitt Burns BMO GIC 2,516,000.00 2,516,000.00 1.04%1098 16-Mar-21 18-Mar-24 BMO GIC 4,008,000.00 4,008,000.00 1.11%1098 27-Apr-21 29-Apr-24 BMO GIC 1,789,000.00 1,789,000.00 1.32%1096 4-Jun-21 4-Jun-24 BMO GIC 3,851,000.00 3,851,000.00 1.37%1096 16-Jul-21 16-Jul-24 BMO GIC 2,053,000.00 2,053,000.00 1.86%1096 5-Nov-21 5-Nov-24 BNS GIC 2,944,000.00 2,944,000.00 1.68%1097 22-Dec-21 23-Dec-24 BMO GIC 1,827,000.00 1,827,000.00 2.88%733 23-Mar-22 25-Mar-24 National Bank of Canada GIC 2,402,000.00 2,402,000.00 4.76%547 21-Sep-22 21-Mar-24 BMO GIC 3,451,000.00 3,451,000.00 4.80%547 21-Sep-22 21-Mar-24 BMO GIC 1,966,000.00 1,966,000.00 4.80%547 26-Sep-22 26-Mar-24 BMO GIC 3,100,000.00 3,100,000.00 4.81%549 7-Oct-22 8-Apr-24 BMO GIC 3,479,000.00 3,479,000.00 5.27%731 13-Dec-22 13-Dec-24 BMO GIC 1,850,000.00 1,850,000.00 5.00%747 22-Dec-22 7-Jan-25 BMO GIC 2,662,000.00 2,662,000.00 4.98%733 18-Jan-23 20-Jan-25 BMO GIC 1,755,777.00 1,755,777.00 4.55%1096 1-May-23 1-May-26 BMO GIC 1,868,000.00 1,868,000.00 5.04%1097 31-May-23 1-Jun-26 BMO GIC 2,346,000.00 2,346,000.00 5.71%733 19-Jul-23 21-Jul-25 BMO GIC 5,739,000.00 5,739,000.00 5.56%1098 22-Aug-23 24-Aug-26 CITY OF PICKERING OUTSTANDING INVESTMENTS AS AT DECEMBER 31, 2023 Attachment 2 to Report FIN 21-24 - 163 - Financial Purchase Maturity Interest Institution Instrument Cost Principal Yield Term Date Date Payable Dates CITY OF PICKERING OUTSTANDING INVESTMENTS AS AT DECEMBER 31, 2023 BMO Trust Co GIC 6,368,000.00 6,368,000.00 5.56%1098 29-Aug-23 31-Aug-26 BMO GIC 7,400,000.00 7,400,000.00 5.76%731 15-Sep-23 15-Sep-25 BMO GIC 3,089,000.00 3,089,000.00 5.62%1097 12-Oct-23 13-Oct-26 BMO GIC 3,480,000.00 3,480,000.00 5.80%732 16-Nov-23 17-Nov-25 TD Wealth TD Mortgage GIC 1,013,945.00 1,013,945.00 0.95%1826 10-Nov-20 10-Nov-25 RBC GIC 2,750,000.00 2,750,000.00 5.05%733 23-Nov-22 25-Nov-24 RBC GIC 2,151,882.00 2,151,882.00 5.10%1097 23-Nov-22 24-Nov-25 TD GIC 2,750,000.00 2,750,000.00 5.10%1097 23-Nov-22 24-Nov-25 Laurentian Bank of Canada 3,937,219.42 4,000,000.00 1.15%556 25-Nov-22 3-Jun-24 Jun 3 & Dec 3 Canadian Western Bank 1,972,944.64 2,000,000.00 3.86%878 25-Nov-22 21-Apr-25 Apr 21 & Oct 21 BMO GIC 2,750,000.00 2,750,000.00 5.05%732 1-Dec-22 2-Dec-24 TD Mortgage GIC 2,750,000.00 2,750,000.00 5.10%1096 1-Dec-22 1-Dec-25 TD Protected Notes 3,000,000.00 3,000,000.00 6.00%1096 16-Dec-22 16-Dec-25 TD Bank 2,382,650.44 2,482,000.00 2.67%740 31-Aug-23 9-Sep-25 Mar 9 & Sep 9 TD Bank GIC 1,032,570.00 1,032,570.00 5.10%1096 10-Nov-23 10-Nov-26 Total Long-term 96,434,988.50 96,624,174.00 Total External Investments 193,303,565.42 193,500,252.43 Interfund Investments (Internal Loans) Development Charge Reserve Fund 2,209,870.00 3.65% to 5.50%various various various Total as at December 31, 2023 195,710,122.43 - 164 - Investment Account Overview Comparative Returns 2023 Annual Return City of Pickering Portfolio 4.59% CIBC Cdn T-Bill Premium Class 4.46% Morningstar Canadian Money Market Fund Index 4.32% Attachment 3 to Report FIN 21-24 - 165 - Attachment 4 to Report FIN 21-24 - 166 - Report to Executive Committee Report Number: PLN 25-24 Date: October 7, 2024 From: Kyle Bentley Director, City Development & CBO Subject: Sign By-law Review - File: L-2000-024 Sign By-law Recommendation: 1. That Report PLN 25-24 regarding the Sign By-law Review be received; 2. That the Sign By-law as set out in Appendix I to Report PLN 25-24 be enacted; 3. That Council approve an amendment to the General Municipal Fees & Charges By-law 6191/03, as amended, as set out in Appendix II, to implement fees related to the new Sign By-law. Executive Summary: The purpose of this report is to update and modernize the City’s existing Sign By-law 6999/09 to align with current sign standards, trends, and development practices. The City of Pickering’s current Sign By-law 6999/09 was enacted by Council on November 16, 2009. Since then, the City has received 93 sign variance applications and initiated nine by-law amendments. In response to emerging trends, and to reduce the number of sign variances requested by applicants, City staff completed an assessment of best practices from other municipalities. Through engagement with businesses and sign companies, staff identified several areas where the Sign By-law could be updated and/or improved. As a result, a review of the existing Sign By-law 6999/09 was undertaken. This report summarizes the Sign By-law Review process and discusses proposed changes to the existing Sign By-law. Staff recommend that Council approve the new draft Sign By-law, included as Appendix I to this report. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Priority of Advance Innovation & Responsible Planning to Support a Connected, Well-Serviced Community. Financial Implications: Sign permit fees, sign licence fees and sign variance fees are within the City’s General Municipal Fee By-law. The City is not expected to realize any significant additional revenue resulting from updates to the Sign By-law. - 167 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 2 Discussion: The purpose of this report is to update and modernize the City’s existing Sign By-law 6999/09 to align with current sign standards, trends, and development practices. 1. Background The Sign By-law sets out comprehensive regulations for signs, including their size, height, illumination, and location. It also establishes sign districts that reflect the City’s character, and outlines the approval process for signage, whether through obtaining a sign permit, a sign licence, or a sign variance. The current Sign By-law 6999/09 was enacted by Council following extensive public engagement with industry stakeholders, commercial and industrial property owners, and residents. Since then, the by-law has been amended nine times, mainly to update the Appendix – Fee Schedule. In 2017, provisions related to election signs were removed from the Sign By-law, leading to the creation of a separate Election Sign By-law 7591/17. The Sign By-law includes a process for property owners to apply for a Sign Variance, to permit a proposed sign for a specific property for situations where the owner is unable to conform to the City’s established sign regulations. Since the By-law’s enactment in 2009, the City has received 93 sign variance applications. Most of these applications were for Wall Signs (42 variance applications) and Ground Signs (31 variance applications), with six variances specifically requesting permission for Electronic Message Displays. The remaining 20 variance applications sought relief from regulations for Banner Signs (eight), Development Signs (six) and Directional Signs (one). This report recommends modifications to the existing Sign By-law based on public input and feedback, staff’s review of Sign By-law Variance applications received over the last 15 years, and an assessment of municipal best practices identified in other municipal sign by-laws. 2. Review of the Current Sign By-law The City of Pickering Sign By-law is a City-wide, comprehensive by-law, that provides regulations governing all signs, except for Election Signs. Staff initiated a review of the current Sign By-law to: • address emerging trends in marketing and sign products • reduce the number of sign variances for frequently requested variances • support the City’s urban design objectives, and • reformat the by-law to make it more user-friendly and easier to navigate City staff reviewed previous sign variance applications, past amendments to the Sign By-law, benchmarks from other municipalities, and current market trends. A working group was also formed, including representatives from the Planning Division, the Sustainability Section, Municipal Law Enforcement Services, and the Building Services Section. This group met regularly to discuss the research, data collected, and the potential impacts and implications of revised standards and provisions to the Sign By-law. - 168 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 3 In addition to the working group and research completed, public engagement sessions were held with key stakeholders and residents, which will be discussed further below. 3. Public Engagement Process The new draft Sign By-law was circulated to key stakeholders, which included, but was not limited to, sign companies, the Sign Association of Canada, the Durham Region Association of REALTORS, and real estate brokers, and was also posted on the City’s website. Along with the draft new Sign By-law, City staff circulated a summary document, outlining the proposed amendments, along with graphics to highlight key provisions for each sign type. An electronic Public Open House was held to discuss the proposed revisions to the existing Sign By-law on December 8, 2020. Notice of this meeting was emailed to key stakeholders, posted on the City’s website, advertised in the newspaper, and advertised on the City’s social media and electronic signs. Before the electronic Public Open House, staff also met with the Mayor and Members of Council to discuss the recommended changes to the Sign By-law. Following the electronic Public Open House, staff reviewed the comments received and further revised the draft Sign By-law accordingly. An in-person Public Open House was then held on July 17, 2024, to discuss the proposed revisions. Notice of this meeting was emailed to key stakeholders, posted on the City’s website, posted in the City’s Economic Development Newsletter, posted on the City’s Let’s Talk Pickering webpage, and advertised on the City’s social media sites. The main topics of discussion and comments received included: • revisions needed to allow for additional menu boards • updates to the regulations on Billboard Signs, including a definition, locational permissions, and hours of dimming for illuminated signage • Real Estate Signage and municipal best practices • general restrictions, prohibitions, and setback requirements for signage • requirements for Portable Signs and licencing • the introduction of an online submission tool • provisions for Electronic Message Displays Comments received and City staff’s responses are summarized in Attachment 1 to this report. 4. Proposed Revisions to Sign Provisions Through the review process, staff identified necessary changes to certain sign types based on municipal best practices, industry trends, the assessment of sign variances, and feedback from both the community and the sign industry. The following sections outline the major changes proposed to Sign By-law 6999/09. - 169 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 4 4.1 Electronic Message Displays The current By-law does not define “Electronic Message Display” and only states that it is prohibited within the Special Sign Districts and areas zoned for residential uses. It also includes a setback requirement from residential zone areas if the display is visible, but it lacks specific regulations to ensure these displays are safe for pedestrian and vehicular traffic. The new draft Sign By-law now defines “Electronic Message Display” and specifies which sign types can include this feature (Ground signs, Wall signs and Billboard signs). Additional provisions have been introduced, including setbacks from other Electronic Message Displays and property boundaries. To prevent these signs from becoming a public nuisance, the new draft Sign By-law includes regulations for maximum luminance during the day and night, requirements for dimming or turning off overnight, prohibiting animation, and rules for the minimum dwell time of each graphic or text on the display. 4.2 Wall Signs Staff have proposed changes to the existing wall sign provisions to address the number of similar variance applications processed (and approved) and to align with market trends and municipal best practices. Staff have processed 42 sign variance applications for wall signs, 18 of which were requests to allow signage on additional frontages. The current Sign By-law does not specify how many wall signs are permitted per frontage for High-Density Residential and Institutional Uses. The new draft Sign By-law now specifies that one sign per frontage for High-Density Residential, Institutional and all Other Uses is permitted. For commercial, Industrial, and Mixed-Use Buildings, up to 15 percent of the tenancy wall is allowed for signage, with a maximum of one sign per owner or tenant per frontage of the tenancy wall. Additionally, wall signs are now permitted above the first storey, including the second storey, to respond to mixed-use developments and to minimize the need for a sign variance for this common situation. 4.3 Billboard Signs Staff propose a required minimum 3.0 metre setback for Billboard Signs from the property limits and a reduction in the maximum height of a Billboard Sign from 10.0 metres to 7.5 metres to align with the Ministry of Transportations’ Billboard Sign requirements. The definition of a “Ground Sign” has been revised to remove Billboards and provides greater clarity that Ground Sign criteria do not apply to Billboards, which have their own specific definition and regulations. In response to comments, the new draft Sign By-law now includes provisions regarding the hours for dimming and turning off Billboard Signs that feature Electronic Displays. Such signs will be required to comply with Section 63 of the new draft Sign By-law (Electronic Message Displays). The new provisions specify that a maximum nighttime luminance of 300 nits is allowed between 9:00 pm to 8:00 am for signs located within 200 metres of residential areas. In all other instances, this luminance limit applies between 11:00 pm to 7:00 am. - 170 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 5 4.4 Menu Boards The current Sign By-law includes provisions for Menu Boards under Part IV – Signs Exempt from Permits and Licences. Currently, the by-law allows for one menu board per property, with a maximum area of 4.0 square metres. Feedback received highlighted the need for additional menu boards per drive-through lane. Staff acknowledge this request, as dual-lane drive-throughs have become common, and there is a growing trend of including pre-menu boards. The new draft Sign By-law has been updated to define a drive through facility and now allows for one menu board per drive through lane, with a maximum of 4.0 square metres, as well as one pre-menu board per drive through lane, with a maximum area of 2.0 square metres. The new draft Sign By-law also proposes that drive-through signage be included under Part 2 – Sign Permits. While signage for drive throughs is typically reviewed and approved through the Site Plan Approval process, in situations where Site Plan Approval is not required, such as when a pre-menu board is added to an existing drive-through facility, a sign permit would be required for the new pre-menu signage. 4.5 Canopy Signs In the current Sign By-law, Canopy Signs are treated as wall signs and are reviewed under the wall sign provisions. However, for better clarity, staff felt it was necessary to create a separate definition and specific provisions for Canopy Signs, along with the requirement for a sign permit. This change is intended to ensure that Canopy Signs, which are typically installed above the first story, are constructed securely for pedestrian and vehicle safety. Additionally, these provisions are necessary to ensure that canopy signs do not extend beyond the private property limits, particularly onto municipal boulevards. Under the updated by-law, staff recommend that Canopy Signs require a sign permit or approval through the associated Site Plan Approval process. 4.6 Real Estate Open House Signs Staff received comments requesting clarification on how long Real Estate Open House Signs should be allowed to be displayed and concerns that the current Sign By-law is silent on the maximum number of Open House Real Estate Signs permitted. The new draft Sign By-law now includes provisions for Real Estate Open House Signs under Part 4 – Signs Exempt from Sign Permits and Sign Licences. The proposed regulations permit the erection of Open House Signs between 8:00 am to 8:00 pm on the day of the Open House as indicated on the sign. The sign must also specify the date and time of the Open House. Additionally, a maximum of eight Open House Signs are allowed for each Open House, provided that all signs are placed entirely on private property or on a boulevard, and at least 3.0 metres away from other signs for the same listing. - 171 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 6 4.7 Portable and Banner/Inflatable Signs Both Portable and Banner Signs fall under the signage type which requires a Sign Licence. The new draft Sign By-law allows for one Portable Sign per property. For properties with two frontages greater than 70 metres, one portable sign is permitted per street frontage. This change acknowledges corner lots and allows a sign on each street frontage, whereas the current by-law only permits one Portable Sign per property. The new draft Sign By-law extends the licence period for Banner Signs from 14 days to 30 days. It also allows up to one of each sign type (portable, banner and/or inflatable) to a maximum of three signs per property, compared to the current regulation which permits only one sign regardless of type. These revisions address the sign variances received. Additionally, the maximum area for Banner Signs has been reduced from 10.0 square metres to 6.0 square metres to align with municipal best practices and to reduce sign clutter. 4.8 Flag Signs The current Sign By-law does not define or include provisions for Flag Signs, leading to their placement in undesired locations and for longer durations than the City supports. To address this, the new draft Sign By-law now defines Flag Signs and includes specific provisions and a requirement for a sign licence. This will help Municipal Law Enforcement Services regulate the location and placement of Flag Signs to reduce sign pollution and ensure their temporary nature. The proposed sign licence for Flag Signs will be valid for a maximum of 30 days. Flag signs will be permitted in Mixed-Use, Commercial, Institutional and Industrial areas. The draft provisions specify: • a maximum height of 1.8 metres • a maximum sign area of 2.0 square metres, and • a maximum number of three per property The proposed fees for Flag signs can be found in Appendix II. 5. Enforcement Changes have been made to the offence and enforcement provisions to address enforcement challenges and complaints. The new provisions eliminate the requirement to identify the person who placed a sign illegally. One of the main enforcement issues with the current Sign By-law is the need to identify the installer of the sign. The new provisions allow charges to be laid against any person, business, or corporation named on a sign. Additionally, charges can be laid against anyone associated with a phone number listed on a sign if that number is registered to a business, or corporation. These changes are expected to significantly enhance staff’s ability to enforce regulations related to illegal signs and their placement. - 172 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 7 The penalty section has also been updated to increase the maximum fine to $100,000. It now includes provisions for a special fine if the offence results in economic gain, which exceeds $100,000. 6. Other Proposed General Amendments The following additional changes have been made to update and improve the existing Sign By-law: • Rewritten Text: The By-law text has been rewritten for internal consistency in administration and enforcement, making it easier for readers to navigate. • Restructuring and Alignment: The By-law has been restructured to align with the City’s draft Comprehensive Zoning By-law, where applicable, as well as with policy requirements of the Region of Durham and the Ministry of Transportation. • Expanded Definitions: A centralized and expanded list of defined terms has been added for clarity. Definitions have been updated to cover additional types of signage, ensuring that in instances, where exempted sign provisions are not met, the signs can still be assessed. For example, the definition of a Ground Sign now includes Directional Signs, which were previously exempt from requiring a sign permit or sign licence. If Directional Signs exceed the exemption requirements, a Sign Variance and a Sign Permit may be required, and the appropriateness of the sign can be assessed against the Ground Sign provisions. • General Restrictions: The General Restrictions Section has been expanded to include a comprehensive list of provisions and restrictions applicable to all sign types. • Maintenance Requirements: New provisions have been added to ensure that Owners maintain their signs in good and orderly condition. • Fee Schedule: Schedule “A” Fees have been removed from the new draft Sign By-law to minimize the need for by-law amendments. Fees will remain in the City’s current General Municipal Fees By-law, which is updated annually. • Sign Licence Relief: A new Sign Licence Relief Section allows the Manager of Municipal Law Enforcement Services to grant relief from the Sign Licence provisions for up to three months, provided that the objectives of the Sign By-law are met. This change aims to enhance the enforceability of the By-law by making its provisions more detailed and clearer, supporting fair and consistent application. Notwithstanding all of the above-mentioned amendments, City staff did not identify any other specific trends, municipal best practices or justifications to further amend the remaining signage provisions of the current Sign By-law. 7. Additional Comments During the review process of the Sign By-law, City staff received various comments and suggestions, detailed in Attachment 1, regarding policy direction and existing sign provisions. Many of the suggestions aligned with City staff’s recommended amendments and have been incorporated into the new draft Sign By-law where appropriate. - 173 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 8 One comment received during public engagement requested an expansion of the City’s Billboard Sign District, which currently extends along Bayly Street, from Church Street South to between Brock Road and the hydro corridor. City staff evaluated the possibility of extending the Billboard District along Brock Road and have concluded that there does not appear to be any compelling reason to expand the existing Billboard Sign District at this time. The City will continue to encourage Billboard Signs within the existing district parameters. Another comment inquired about the potential implementation of online sign permits and licence applications. This would allow sign companies to apply, pay for, and receive permits and licences online electronically. Currently, the City provides the ability to apply and pay for Sign Licences online, and receive the licence via email once processed. City staff are reviewing this request, with the intention of making both sign permits and sign licences available in the future through the expansion of the Pickering Residential Interface & Service Modernization (PRISM), known to the public as the myPickering application, which would make the digital process for sign permits and licencing more convenient and user-friendly. 8. Conclusion The discussion above outlines the process review for the new draft Sign By-law, details the public engagement process, provides an overview of the Sign Variances processed by the City, and presents the key amendments recommended by City staff. Staff recommend that the new draft Sign By-law as set out in Appendix I, be enacted by Council. Appendix Appendix I Draft Sign By-law Appendix II Draft By-law to Amend By-law 6191/03 General Municipal Fees Attachments: 1. Response to Comments Received on the Proposed Sign By-law 2. The current Sign By-law 6999/09, as amended - 174 - PLN 25-24 October 7, 2024 Subject: Sign By-law Review Page 9 Prepared By: Original Signed By Amanda Zara Dunn, MCIP, RPP Principal Planner, Development Review Original Signed By Nilesh Surti, MCIP, RPP Department Head, Development Review & Urban Design Original Signed By Jason Litoborski Manager, Municipal Law Enforcement Services Approved/Endorsed By: Original Signed By Kyle Bentley, P. Eng. Director, City Development & CBO Original Signed By Paul Bigioni Director, Corporate Services & City Solicitor AD:ld Recommended for the consideration of Pickering City Council Original Signed By Marisa Carpino, M.A. Chief Administrative Officer - 175 - Appendix I to Report PLN 25-24 Draft Sign By-law - 176 - The Corporation of the City of Pickering By-law No. XXXX/24 A By-law to regulate signs in the City of Pickering Whereas pursuant to paragraph 7 of subsection 11(3) of the Municipal Act, 2001 a lower-tier municipality may pass by-laws respecting signs; And whereas signs are necessary to advertise or identify services, businesses, locations and provide other information; And whereas, if not effectively regulated, signs may create a nuisance, affect public safety and detract from the character of the community; And whereas the Municipal Act, 2001 provides the ability for a municipality to impose fines in excess of $5,000.00 under the Provincial Offences Act R.S.O. 1990, and further allows for special fines that may exceed $100,000.00; Now therefore be it resolved that the Council of The Corporation of the City of Pickering enacts as follows: - 177 - By-law No. XXXX/24 Page 2 Part 1 – Administration and Interpretation Title 1. This By-law and any amendments thereto shall be known as the “City of Pickering Sign By-law”. Other Applicable Laws 2. The applicant shall be responsible for obtaining the approval from any other government authority having jurisdiction over the installation of a proposed sign. Scope 2.1 This By-law applies to all signs that are or are to be located, erected, or displayed within the boundaries of the City, save and except any other sign prescribed by statue, and shall regulate the location, size, number, construction, alteration, repair, and maintenance of signs. 2.2 All tables within the body of this By-law and schedules attached to this By-law shall form part of this By-law. 2.3 This By-law does not apply to a sign that was lawfully elected, located, or displayed on the day the By-law comes into force and effect if the sign is not substantially altered, and the maintenance and repair of the sign or a change in the message or contents displayed is deemed not in itself to constitute a substantial alteration. Objectives 3. This By-law shall be applied and interpreted in a manner consistent with the following objectives: (a) reasonable means should be available to the public to erect signs on a property in order to identify facilities, businesses and services located thereon; (b) signs should not create any distraction or safety hazard for pedestrians or motorists, or create any other danger to the public; (c) signs should not create any adverse impacts on adjacent public or private property; (d) signs should not detrimentally alter the physical appearance and architecture of any building; (e) signs should not create unnecessary visual clutter due to their size, number or location; and (f) temporary signs should be strictly regulated in order to limit the visual impact on the built environment and the consumption of resources. - 178 - By-law No. XXXX/24 Page 3 Definitions 4. In this By-law, “address sign” means a sign that depicts the municipal address or civic number of a property as regulated by this By-law and By-law 7686/19, as amended or replaced from time to time; “animation” means a method in which graphics, images or figures are manipulated to appear as moving images and indicates colour or light changes through electronic means; “applicant” means an owner, or any person authorized by an owner, who applies for a sign permit, sign licence or sign permit variance; “automobile service station” means an establishment where vehicle fuels, lubricants, and automobile-related accessories are offered for retail sale, and which may include a car washing establishment and a convenience store; “automobile service station sign” means a sign on top of gasoline service pumps or on the columns of a gas bar canopy, on guard posts or freestanding on a gasoline pump apron and shall include signage for electrical vehicle charging stations; “banner sign” means a temporary sign of lightweight fabric, plastic or similar material; “billboard sign” means a sign that is fastened, posted, painted or projected in such a manner as to permit its periodic replacement and that advertises goods, products or services that are not available at the location of the sign or that directs a person to a location different from where the sign is located. A billboard sign displays third-party advertising with images that may change mechanically and/or displays information or images on a digital or electronic screen; “boulevard” means all parts of a highway except the roadway, shoulder and sidewalk; “canopy sign” means any single-faced sign that is part of or attached to an awning, canopy or other fabric, plastic or structural protective element installed over a window, door, entrance, outdoor service area or similar type of entrance way, movable or immovable; “Chief Building Official” means the City’s Chief Building Official (CBO) or a designate; “City” means The Corporation of the City of Pickering or the geographical area of Pickering, as the context requires; “community event sign” means a temporary sign that advertises a public event to be held in the City organized for a non-profit, civic, cultural, religious or recreational purpose; “construction information sign” means a temporary sign located on a property where a building is to be built, renovated or demolished indicating information related to design, construction, renovation, demolition, ownership and rental or sale, and may include the name of the project, the architect, engineer, and other firms associated with the project; - 179 - By-law No. XXXX/24 Page 4 “demising wall” means a wall that separates two adjacent tenants or a tenant from one of the building’s common areas; “development sales office sign” means a temporary sign located on a property where a temporary sales office has been legally erected, to identify the builder, subdivision/condominium marketing name and any other relevant information related to the sales office; “development sales sign” means a temporary sign directing people to a temporary sales office where new homes and other residential developments are marketed to the public; “development sign” means a temporary sign that advertises a proposed development to be constructed and may include the project name and graphic depictions, the developer(s) and builder(s) names and contact information, and other pertinent information. A development sign shall not include a construction information sign, a development sales office sign, or a development sales sign; “directional sign” means a sign that is intended solely for public information, safety or convenience in directing persons or traffic and shall contain no commercial advertising, but may include a corporate logo; “Director” means the City’s Director, City Development or a designate; “directory sign” means a sign intended to identify the location of a building containing multiple occupancies; “display surface” means the entire sign area which encloses the extreme limits of the message or content displayed on a sign; “drive through facility” shall mean a building or structure or part thereof where goods, food or services are offered to the public by way of a service window or kiosk while the patrons are in a parked or in a stationary vehicle, and where goods, money or materials are exchanged in a designated stacking lane with either a menu board and pre-menu board signs; “election sign” has the meaning ascribed to it in Election Sign By-law 7591/17, as amended or replaced from time to time; “electronic message display” means a component of a ground sign with moving parts, flashing lights or fluorescent materials, billboard sign or wall sign that is computer controlled and illuminated, which displays information to the public by way of prearranged or variable sequence of electronically generated alphanumeric characters and digital images; “erect” means display, attach, affix post, alter, construct, (re)place, locate, install, relocate and maintain, and cause or permit to be displayed, attached, affixed, posted, altered, constructed, placed, located, installed, relocated and maintained of any sign or part thereof; - 180 - By-law No. XXXX/24 Page 5 “farm sign” means a sign advertising the sale of farm produce grown or produced on the property where the sign is located; “fence” means a fence as defined in Fence By-law 6943/09, as amended or replaced from time to time; “filming location sign” means a temporary sign identifying a site used for a film production; “first storey” means the storey with its floor closet above average grade and having its ceiling more than 1.8 metres above average grade, and has the same meaning as defined as Storey, First in the City’s applicable Zoning By-law, as amended; “fixture” means any structure that the City permits to be located within a boulevard including, but not limited to, a utility box, newspaper vending box, bench, transit shelter, telephone pole, telephone booth, transformer box or vault, hydro pole, streetlight, stoplight pole, recycling waste module, mailbox, tree and street sign; “flag” means a piece of cloth, or lightweight non-rigid material that is attached by one edge to a pole or rope, bearing a crest, emblem or insignia of any corporation, federal, provincial and municipal government agency, or religious, charitable, fraternal, cultural or community organization with no informational or advertising content; “flag sign” means a sign made of cloth or lightweight non-rigid material that is attached by one edge to a pole or rope, and displays information, promotional or advertising content; “frontage” means the linear distance along the façade of the building, which is parallel to, or most close to being parallel to, an abutting public and/or private street. For the purpose of this By-law, a building may have more than one building frontage this being determined by the number of public and/or private streets abutting the lot. In a building with multiple units, a unit is only considered to have building frontage if the main customer access to the unit/tenancy leads directly outside. If the main customer access of a unit only leads to an interior sideyard of the site and/or an exterior parking lot, that wall face may be considered for building frontage per unit/tenancy. “garage/yard sale sign” means a temporary sign advertising a garage/yard sale of personal merchandise at a residential property, and includes any directional signs thereto; “ground sign” means a permanent sign which is free standing in a fixed location and is wholly supported by a structural base erected on and in or upon the ground, but not part of a building, and includes a pylon sign, a directional sign, directory sign and drive through sign, but does not include a billboard sign; “heritage conservation district” means a heritage conservation district designated under the Ontario Heritage Act, R.S.O. 1990, c. O.18; “heritage property” means property that has been designated under the Ontario Heritage Act to be of cultural heritage value or interest or a property on the City's registry of properties that the City believes to be of cultural heritage value or interest; - 181 - By-law No. XXXX/24 Page 6 “high density residential” means a residential building other than low density residential; “hoarding” means any temporary construction barrier continuously enclosing a construction site that is erected for the purpose of site protection; including any temporary structure required for safety required by provincial or federal legislation or regulation and including covered sidewalks, scaffolding, fencing, etc.; “home-based business sign” means a sign located on a property advertising an accessory business or occupation used or conducted in a residential premises on the property where the sign is located; “home improvement sign” means a temporary sign advertising or promoting landscaping, home repairs or home renovations; “inflatable sign” means a temporary sign filled by air or other gas that is either designed to be airborne or tethered to the ground, a vehicle, a roof or any other structure and includes balloons; “interior sign” means a sign located within the interior of a building that is intended to be seen outside of the building and includes a window sign; “low density residential” means a single detached dwelling, semi-detached dwelling, duplex, triplex, fourplex, townhouse, mobile home, or any other residential facility housing six or fewer residents; “menu board” means a permanent sign erected as part of a drive through facility and used to display, provide pricing for goods, food, and/or services and order products and services available at the premises; “mixed-use building” means a building or complex that includes mixed land uses; “model home sign” means a temporary sign located on a property containing a model home for the purpose of marketing new residential construction; “mural” means any type of display or artistic endeavour applied to any external wall or other part of a building or structure which does not include any words, images, logos, or trademarks that advertise or convey any promotional message; “new business” means a business at a location that has been in operation for less than 90 days; “no trespassing sign” means an informational sign which relates exclusively to regulating access to a property upon which the sign is located; “officer” means a municipal law enforcement officer employed by the City to enforce municipal by-laws or a police officer appointed under the Police Services Act ; “official sign” means a sign to be used, required by, or erected by any federal, provincial, regional, or municipal government, a public body or agency thereof or board or commission or public utility, including, but not limited to, signs designating hospitals, schools, libraries, community centres, arenas or other public government uses. Where signage is proposed for private use on public lands, authorization from the public body and a sign permit will be required; - 182 - By-law No. XXXX/24 Page 7 “open space system” means the Open Space System land use designation identified on Schedule I of the City of Pickering’s Official Plan, as amended from time to time; “owner” means the registered owner of a property, person identified in the most recent tax roll as the owner of a property or a lessee, tenant, mortgagee in possession or any other person in charge or possession of a property; “person” means an individual, association, firm, partnership, corporation, trust, organization, trustee or agent, and the heirs, executors or legal representatives of the person to whom the context can apply according to law; “portable sign” means any temporary sign and/or any sign readily moveable from place to place, which is not anchored to the ground, including signs commonly referred to as a-frame, t-frame, sandwich boards, signs fixed to a trailer and any type of device used or capable of being used for advertising purposes; “poster” means a printed notice conveying information intended to be displayed for a temporary period of time and includes a bill, handbill, leaflet and placard; “pre-menu board” shall mean a sign erected at the entry to a stacking lane of a drive through facility and used to display goods, food and/or services available at the premises; “premises” means the area of a building or part thereof and/or land or part thereof occupied or used for residential, commercial and/or industrial purposes and in a multiple occupancy building, occupied by more than one business, each business area shall be considered a separate premises; “property” means a parcel of land, with or without a building or structure, that is a legal property of record; “pylon sign” means a type of ground sign that is free standing in a fixed location and is wholly supported by a structural base erected on and in the ground, but not part of a building; “real estate sign” means a temporary non-illuminated sign erected to advertise that a property, building or a portion of a building is offered for sale, rent or lease; “real estate open house sign” means a temporary sign advertising that a property for sale, rent or lease is available for public viewing during a specified date and time; “Region” means The Regional Municipality of Durham; “setback” means the shortest distance between a property lot line and the closest portion of a sign; “sidewalk sign” means a freestanding temporary sign, not affixed to the ground, advertising a business, service or product and installed on a sidewalk; “sign” means any device, notice or visual medium including its structure and other component parts that is used, or is capable of being used, to attract attention to a specific subject matter for identification, information or advertising purposes; - 183 - By-law No. XXXX/24 Page 8 “sign area” means, (a) in the case of a sign having one display surface, the area of the display surface; (b) in the case of a sign having two display surfaces located on a sign structure exactly opposite the other, the area of one display surface; (c) in the case of a free standing number, letter or shape, the smallest rectangle which will enclose the number, letter or shape; and (d) in the case of groupings of free standing numbers, letters or shapes, or combinations thereof, the sum of the areas of the smallest rectangles which will enclose each separate grouping of letters, numbers or shapes; “sign height” means the vertical distance from the ground directly below the sign measured to the highest extremity of the sign, including the sign structure; “sign licence” means any licence issued by the City pursuant to the provisions of this By-law; “sign permit” means any permit issued by the City pursuant to the provisions of this By-law; “sign structure” means the framework, bracing or support of a sign; “Special Sign District” means a Special Sign District identified in Schedule "A"; “stacking lane” shall mean an on-site area used exclusively for queued vehicles whose occupants are waiting to be provided with goods, materials or services from a drive through facility; “street” includes a common and public highway, street, avenue, parkway, driveway, square, place, bridge, viaduct or trestle, any part of which is intended for or used by the general public for the passage of vehicles and includes the area between the lateral property lines thereof; “Substantially Altered” or “Alter” means any change to the sign structure or sign face, with the exception of: (i) a change in the message being displayed; and/or (ii) repair and maintenance, including replacement by identical components as required by this By-law; “temporary”, when describing a sign, means a sign conveying a message for a limited period of display; “temporary operations” means a business in operation for a maximum of 4 months; “variance” means permission to locate, erect or display a sign in a manner that is not in compliance with the requirements of this By-law; - 184 - By-law No. XXXX/24 Page 9 “wall sign” means a sign attached to a building wall, that projects from a wall, and a single-faced sign directly painted, marked on or inscribed on an exterior wall surface of a building, but shall not include a mural. A wall sign may include a canopy sign, directional sign and directory sign. “window sign” means a sign located on the interior of a premise which is intended to be seen from off the premises, but shall not include illuminated signs, or upon or marked or inscribed on, or attached to, the inside of a window or door for the purpose of viewing from outside the premises. Application 5. This By-law applies to all signs displayed within the City, unless otherwise stated in this By-law. References to Legislation 6. In this By-law, reference to any Act, regulation or by-law is reference to that Act, regulation or by-law as it is amended or re-enacted from time to time. 7. The issuance of a permit does not relieve the person/applicant/owner of the responsibility of obtaining all other approvals that may be required by the Corporation, or any level of government and agencies thereof or compliance with a by-law, legislation or obligation. Word Usage 8. This By-law shall be read with all changes in gender or number as the context may require. 9. A grammatical variation of a word or expression defined has a corresponding meaning. Schedules 10. Schedule "A" (Special Sign Districts) and Schedule "B" (Billboard Sign Districts) are attached to and form part of this By-law. 11. Unless otherwise specified, references in this By-law to Parts, Sections and Schedules are to Parts, Sections and Schedules in this By-law. Conflicts 12. If a provision of this By-law conflicts with a provision of any applicable Act, regulation or by-law, the provision that establishes the higher or more restrictive standard to protect the health, safety and welfare of the general public shall prevail. 13. Where an industrial building contains commercial uses that are permitted in an industrial category of the City's Zoning By-law, the sign requirements for a commercial zone shall apply. 14. Where the provisions for sign exemptions are not met, a sign permit or sign licence as well as associated sign variance may be required. - 185 - By-law No. XXXX/24 Page 10 Measurements 15. All dimensions in this By-law are in millimetres (mm), centimetres (cm), metres (m), hectares (ha) or square metres (m²) and all plans, specifications, documents and other information submitted with any application under this By-law shall use such dimensions. Severability 16. Each section of this By-law is an independent section, and the holding of any section or part of any section of this By-law to be void or ineffective for any reason shall not be deemed to affect the validity of any other section or parts of sections of this By-law. Fees 17. Any fees charged under this By-law are as outlined in the City’s current General Municipal Fees By-law, as amended from time to time, and are per sign and non-refundable. Maintenance 18. The Owner of the building to which a sign is attached, or of the lot upon which a sign is located, shall maintain or cause the sign to be maintained in a state of good repair. For the purposes of this section, a sign which is in a state of good repair is a sign which is clean, neatly painted and property maintained. - 186 - By-law No. XXXX/24 Page 11 Part 2 – Sign Permits Required Sign Permits 19. (i) No person shall erect any ground sign, wall sign, canopy sign, development sign, billboard sign or drive through sign without a sign permit. (ii) No person shall erect any sign without a sign permit, where a sign permit is required pursuant to this By-law. 20. Notwithstanding Section 25, any sign lawfully erected prior to the passing of this By-law shall not require a sign permit provided such sign has continuously remained in its location and has not been substantially altered. 21. Notwithstanding Sections 25 and 26, any billboard sign lawfully erected prior to the passing of this By-law shall not require a sign permit provided such billboard sign has continuously remained in its location, has not been substantially altered and the owner of the billboard sign has obtained a sign licence. Sign Permit Applications 22. A sign permit application shall be made by the Owner of the property, building or business, on which the sign is to be erected or an authorized representative of the owner. 23. The City’s Chief Building Official shall be responsible for administration of all sign permits. 24. All sign permit applications shall be filed with the City's prescribed form. 25. Every sign permit application shall, (a) identify and describe in detail the proposed sign and all other signs existing on the property at the time of the application; (b) describe the property on which the proposed sign is to be erected by legal description and municipal address or by other equivalent description that will readily identify the property; (c) state the name, address, telephone numbers and email of the applicant and any persons designing or erecting the sign; (d) be accompanied by plans, specifications, documents and other information describing the construction, dimensions, materials and specific location of the proposed sign in sufficient detail to permit the Chief Building Official to determine whether the sign will comply with this By-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law; (e) be accompanied by the applicable fee(s) set out in the City’s current General Municipal Fees By-law, as amended from time to time; (f) include, where the applicant is not the owner of the property, authorization for making the application on behalf of the owner; - 187 - By-law No. XXXX/24 Page 12 (g) be signed by the applicant who shall certify the accuracy and truth of the contents of the application; and (h) the applicant shall obtain approval for the proposed sign, if required, from other governmental authorities or agencies having jurisdiction. 26. If required by the City, all plans and specifications covering the erection of a sign and supporting framework that are submitted as part of a sign permit application shall be certified by a Registered Professional Engineer as to the structural adequacy of the sign. Sign Permit Issuance 27. The City’s Chief Building Official may approve or refuse any sign permit application, and may impose any conditions upon an approval as he or she determines to be appropriate. 28. The City shall refuse to issue a permit if the proposed sign does not comply with this By-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law. Revocation of Sign Permit 29. The City’s Chief Building Official may revoke a sign permit under any of the following circumstances: (a) the sign permit has been issued in error; (b) the sign for which the sign permit was issued is erected in contravention of any part of this By-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law; (c) the sign permit has been issued as the result of false, mistaken, incorrect, or misleading statements, information or undertakings on the application or on any submitted documents that formed the basis of the issuance; (d) the business or other subject matter to which the sign relates ceases to exist; (e) the sign permit holder requests that the sign permit be revoked; or (f) 6 months have elapsed following the date of sign permit issuance and the sign authorized by the sign permit has not been erected. Special Sign Districts 30. In addition to the requirements of Sections 33 to 35, every permit application for a sign in a Special Sign District shall be accompanied by scale drawings clearly showing, (a) the proposed sign materials, letter fonts and colours; (b) the proposed means of any sign illumination; and (c) in the case of a wall sign, an accurate building elevation drawing showing the size of the sign and a cross-section of the sign showing the proposed method of affixing the sign to the building. - 188 - By-law No. XXXX/24 Page 13 Heritage Properties 31. (a) A sign permit for a sign in a heritage conservation district shall not be issued unless the sign conforms to the applicable heritage conservation district guidelines adopted by the City. (b) A sign permit for a sign on heritage property shall not be issued unless the applicant has met all additional requirements under the Ontario Heritage Act. Ground Signs 32. (1) Ground signs shall comply with the following restrictions: Use Maximum Sign Height Maximum Sign Area Maximum Number Minimum Setback* Low Density Residential Prohibited Prohibited Prohibited Prohibited Part of the Open Space System Prohibited Prohibited Prohibited Prohibited High Density Residential 2.0 metres 4.0 square metres 1 3.0 metres Institutional 2.0 metres 4.0 square metres 1 3.0 metres Commercial or industrial (less than 30 metre frontage) 4.0 metres 10.0 square metres 1 per street frontage 3.0 metres Commercial or industrial (30 metre frontage or more) 6.0 metres 18.0 square metres 1 per street frontage 3.0 metres All Other Uses 3.0 metres 6.0 square metres 1 per street frontage 3.0 metres *setback from property lines (2) Specific Ground Sign Regulations: (a) Notwithstanding section 32. (1), no ground sign exceeding 1.5 square metres in sign area or 1.5 metres in sign height shall be erected in a Special Sign District. (b) Every ground sign shall contain the municipal address number in numerals (refer to the City’s By-law pertaining to Civic Numbering of Buildings and Properties, By-law 7686/19, as amended or replaced from time to time). (c) Every ground sign shall be located on the property to which the sign relates, and shall only reference businesses located on that property. (d) Subject to subsection (e), a maximum of one ground sign shall be permitted for each street frontage on any one property. (e) A second ground sign shall be permitted on a property in a commercial or industrial zone where the street frontage is not less than 200 metres, and the ground signs are not located within 100 metres of each other. (f) For regulations specific to an electronic message display, refer to Section 63. - 189 - By-law No. XXXX/24 Page 14 Wall Signs 33. (1) Wall signs shall comply with the following restrictions: Use Maximum Sign Area Maximum Number Minimum Height from Ground Low Density Residential Prohibited Prohibited Prohibited High Density Residential 4.0 square metres 1 per frontage 2.4 metres Institutional 4.0 square metres 1 per frontage 2.4 metres Commercial / Industrial (multi-tenant & multi-storey) 15 percent of tenancy walls 1 per owner/tenant per frontage of the tenancy walls 2.4 metres Mixed-use Building 15 percent of tenancy walls 1 per owner/tenant per frontage of the tenancy walls 2.4 metres All Other Uses 4.0 square metres 1 per frontage 2.4 metres (2) Specific Wall Sign Regulations: (a) Notwithstanding section 33. (1), no wall sign exceeding 1.5 square metres in sign area shall be erected in a Special Sign District. (b) Except as permitted by By-law 7686/19, as amended or replaced from time to time, and Section 61 (home-based businesses), no wall sign shall be erected for a low density residential use. (c) A wall sign shall be located within the demising tenancy walls. (d) The maximum sign area per tenancy includes the combined sign area of wall signs and canopy signs. (e) In a commercial or industrial building containing multiple tenancies, the applicable building face area for a wall sign respecting an individual tenancy shall be measured only to the limits of the tenancy demising walls adjacent to the wall on which the sign is located. (f) No wall sign shall be erected for a high density residential use other than a sign displaying the building identification, corporate logo or similar content on the highest storey of the building, a minimum of 2 storeys above grade and shall not exceed 6.0 square metres in sign area. (g) No wall sign shall be erected on any building that contains more than 1 storey above grade other than on the first storey, the second storey, and highest storey of such building. (h) A maximum of one wall sign may be erected on each wall face of the highest storey of a building that is more than 2 storeys above grade. - 190 - By-law No. XXXX/24 Page 15 (i) No part of a wall sign shall project more than 0.5 metres from the building except in the case of a canopy sign provided it is located a minimum of 2.4 metres above grade and does not project more than 2.0 metres from any wall it is attached to. (j) For regulations specific to an electronic message display, refer to Section 63. (k) For regulations specific to canopy signs, refer to Section 36. Development Signs 34. Specific Development Sign Regulations: (a) Development signs shall not be permitted in the Open Space System. For all other land uses, development signs not exceeding 6.0 metres in sign height and with a setback of at least 3.0 metres shall be permitted. (b) A maximum of one development sign having a sign area not exceeding 20 square metres may be erected on each street frontage on any single development site. (c) A maximum of two additional development signs having a sign area not exceeding 10 square metres may be erected on any vacant property outside of the development site. (d) No more than three development signs shall be erected in relation to any single development project. (e) A development sign shall be removed no later than 30 days upon the earlier of, (i) the completion of sales related to the development; or (ii) 24 months after the date the sign permit is issued; or (iii) as prescribed by specific locational City policies/standards which permits identified periods of time/duration. Billboard Signs 35. Specific Billboard Sign Regulations: (a) No billboard sign shall exceed a sign area of 20 square metres. (b) No billboard sign shall exceed a sign height of 7.5 metres. (c) No billboard sign shall be erected on a roof of a building. (d) No billboard sign shall be located within 250 metres of any other billboard sign. (e) No billboard sign shall be located within 3 metres of a property line. (f) For regulations specific to an electronic message display, refer to Section 63. (g) Where an existing Billboard sign is to be revised to an Electronic Display Board a sign permit is required. - 191 - By-law No. XXXX/24 Page 16 (h) Billboard signs shall not be permitted in any location other than within the Billboard Sign District shown in Schedule “B”. Canopy Signs 36. Specific Canopy Sign Provisions: (a) No person shall erect or display, or cause to be erected or displayed, a canopy sign except in compliance with the provisions of this subsection. (b) Where a canopy overhangs more than 0.5 metres from a building wall and/or functions as a sign, a sign permit shall be required. (c) No canopy sign shall project more than 2.0 metres from any wall to which it is attached. (d) No canopy sign shall project more than 1.0 metre above a roof line. (e) No canopy sign shall extend beyond the end of a wall except to connect with another canopy sign that is perpendicular to it and of identical dimensions, excluding length. (f) A canopy sign on a first storey may be located partly above the first storey, provided at least half of the sign is on the first storey and all of the sign is located below the lowest window or set of windows on an upper storey. (g) Canopy signs on the same wall face shall be separated vertically by not less than 1.5 metres. (h) No person shall erect or maintain any canopy sign attached or affixed to any land or building so as to project into or over or be suspended over a City Street without an encroachment permit. (i) The issuance of a building permit or sign permit shall not be provided for a canopy sign that projects into or over, or is suspended over a City Street until an encroachment permit is issued. Drive Through Signs 37. Specific Drive Through Sign Regulations: (a) Drive Through Signs include: (i) Menu Board; (ii) Pre-Menu Board; (b) No menu board sign shall exceed a sign area of 4 square metres; (c) No pre-menu board sign shall exceed a sign area of 2 square metres; (d) No person shall erect a drive through sign at any location other than entirely on private property. - 192 - By-law No. XXXX/24 Page 17 (e) A maximum of one menu board sign is permitted per drive through stacking lane and one pre-menu board sign is permitted per drive through stacking lane. (f) Maximum height per drive through sign shall be 2.5 metres. - 193 - By-law No. XXXX/24 Page 18 Part 3 – Sign Licences Required Sign Licences 38. (a) No person shall erect any portable sign, banner sign, flag sign, inflatable sign, sidewalk sign or billboard sign without a sign licence. (b) No person shall erect any sign without a sign licence, where a sign licence is required pursuant to this By-law. Sign Licence Applications 39. A sign licence application shall be made by an owner of the property on which the sign is to be erected or an authorized representative of the owner. 40. The City’s Manager, Municipal Law Enforcement, or their designate shall be responsible for administration of all sign licences. 41. All sign licence applications shall be filed using the City's prescribed form. 42. A separate sign licence application is required for every sign. 43. Every sign licence application shall be accompanied by details of the size and location of the proposed sign and the applicable fee(s) set out in the City’s current General Municipal Fees By-law, as amended. 44. Where a sign licence application is for a portable sign for an individual business in a building containing multiple tenants, the application must include written permission from the owner or the owner's authorized representative consenting to the placement of the portable sign. General Sign Licence Requirements 45. All sign licences shall expire on the date indicated on the sign licence. 46. A maximum of four sign licences for signs may be issued concerning an individual business or service in any calendar year provided at least 30 days have elapsed since the expiry of the last portable sign licence and the sign has been removed. 47. (a) A maximum of one sign licence may be issued for a single property at any one time, irrespective of the number of business tenancies located on the property. (b) Notwithstanding the foregoing, new businesses and temporary operations may be permitted additional temporary signage in accordance with Section 54. 48. No sign licence shall be issued on any heritage property. Sign Licence Relief 49. Subject to approval by the City’s Manager, Municipal Law Enforcement Services, relief from the provisions of this By-law for any sign requiring a sign licence may be granted provided such relief is consistent with the objectives of this By-law and the relief is for a maximum of 3 months. - 194 - By-law No. XXXX/24 Page 19 Portable Signs 50. (1) Portable signs shall comply with the following restrictions: Use Maximum Sign Height Maximum Sign Area Maximum Number Minimum Setback All Residential (High Density and Low Density Residential) Prohibited Prohibited Prohibited Prohibited Special Sign Districts Prohibited Prohibited Prohibited Prohibited Open Space System Prohibited Prohibited Prohibited Prohibited All Other Uses 2.0 metres 4.0 square metres 1* 3.0 metres * per street frontage where 2 street frontages are > 70 metres (2) Specific Portable Sign Regulations: (a) Every portable sign shall be located on the property to which the sign relates. (b) In the case of corner properties, no portable sign shall be located less than 15.0 metres from the inside curb at the point of intersection of the two streets. (c) Portable signs may be illuminated but shall not incorporate electronic message displays, moving parts, or flashing lights or fluorescent materials. (d) Lettering used on a portable sign shall not be greater than 0.2 metres in sign height. (e) No portable sign shall be capable of being connected to a power supply without written Electrical Safety Authority approval. (f) A sign licence for a portable sign shall be valid for a period of not more than 30 days, after which the sign shall be immediately removed. Banner and Inflatable Sign Restrictions 51. (1) Banner and inflatable signs shall comply with the following restrictions: Use Maximum Sign Height Maximum Sign Area Maximum Number Minimum Setback All Residential (High Density and Low Density Residential) Prohibited Prohibited Prohibited Prohibited Special Sign Districts Prohibited Prohibited Prohibited Prohibited Open Space System Prohibited Prohibited Prohibited Prohibited All Other Uses 6.0 metres 4.0 square metres per tenant 1 3.0 metres - 195 - By-law No. XXXX/24 Page 20 (2) Specific Banner and Inflatable Sign Restrictions: (a) Every banner or inflatable sign shall be located on the property to which the sign relates. (b) No banner or inflatable sign is permitted on canopies, awnings, fences or on sidewalks. (c) A banner or inflatable sign shall be securely affixed to the exterior wall or a roof of a building, or to the ground. (d) A sign licence for a banner sign shall be valid for a period of not more than 30 days on private property, after which the sign shall be immediately removed. (e) A sign licence for an inflatable sign shall be valid for a period of not more than 30 days on private property, after which the sign shall be immediately removed. Flag Signs 52. (1) Flag signs shall comply with the following restrictions: Use Maximum Sign Height Maximum Sign Area Maximum Number All Residential (High Density and Low Density Residential) Prohibited Prohibited Prohibited Special Sign Districts Prohibited Prohibited Prohibited Open Space System Prohibited Prohibited Prohibited All Other Uses 1.8 metres 2.0 square metres 3 (2) Specific Flag Sign Restrictions: (a) Every flag sign shall be located on the property to which the sign relates. (b) A sign licence for a flag sign shall be valid for a period of not more than 30 days on private property, after which the sign shall be immediately removed. Sidewalk Signs 53. (a) Sidewalk signs shall not exceed a sign height of 1.0 metres or a width of 0.6 metres. (b) Sidewalk signs shall not be permitted in any location other than within a Special Sign District. (c) A sidewalk sign shall be installed immediately in front of the business to which it pertains, and shall only be erected during the hours of operation of the business. (d) A sidewalk sign may be located on a public sidewalk provided a minimum of 1.5 metres of unobstructed sidewalk space is maintained. - 196 - By-law No. XXXX/24 Page 21 (e) A maximum of one sign licence for a sidewalk sign may be issued to an owner. (f) A sign licence for a sidewalk sign shall be valid for a period of 1 year. Billboard Signs 54. (a) No sign licence shall be issued for a new billboard sign unless a sign permit has been issued for such billboard sign. (b) A sign licence for a billboard sign shall be valid for a period of 1 year. Sign Licence Issuance 55. The City may approve or refuse any sign licence application, and may impose any conditions upon an approval as the City determines to be appropriate. 56. The City shall refuse to issue a sign licence if the proposed sign does not comply with this By-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law. 57. The City may refuse to issue a sign licence if there are reasonable grounds to believe that the applicant will not operate in accordance with applicable laws or with honesty and integrity. 58. The City may refuse to issue a licence if the applicant has failed to pay fines imposed for previous convictions relating to contraventions of any municipal by-laws. 59. The City may refuse any sign licence if there are existing violations of this By-law on the property where the sign is proposed. Revocation of Sign Licence 60. The City may revoke a sign licence under any of the following circumstances: (a) the sign licence has been issued in error; (b) the sign for which the sign licence was issued is erected in contravention of any provision of this By-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law; (c) the sign licence has been issued as the result of false, mistaken, incorrect, or misleading statements, information or undertakings on the application or on any submitted documents that formed the basis of the issuance; (d) the business or other subject matter to which the sign relates ceases to exist (excluding Billboard Signs); or (e) the property owner of the sign licence holder requests that the sign licence be revoked. - 197 - By-law No. XXXX/24 Page 22 Part 4 – Signs Exempt from Sign Permits and Sign Licences Permitted Signs 61. Signs described in this Part shall be permitted without a sign permit or a sign licence provided all restrictions in this By-law applicable to the signs have been complied with. (1) Signs shall comply with the following restrictions: Sign Type Maximum Size Regulations Community Event Signs 1.5 square metres in sign area No person shall erect a community event sign closer than 100 metres to another community event sign advertising the same community event. No person shall erect a community event sign more than 14 days prior to the event. No person shall erect a community event sign at any location other than entirely on private property or on a boulevard. No person shall permit a community event sign to remain erected after the day of the event. Construction Information Signs Low Density Residential: 3.0 metres in sign height or 4.0 square metres in sign area All Other Uses: 6.0 metres in sign height or 10.0 square metres in sign area No person shall erect a construction information sign unless the person has either entered into a site plan control agreement with the City or the City has issued a building permit or a Fill and Topsoil permit for the construction. No person shall erect a construction information sign except on a temporary fence or other physical barrier, hoarding, around the perimeter of the construction site to which the sign pertains, or on the subject property at where the construction is located. No person shall erect a construction information sign more than 30 days prior to construction commencing. No person shall permit a construction information sign to remain erected 30 days after construction has completed or discontinued. Development Sales Office Signs 1.0 square metres in sign area No person shall erect a development sales office sign except on or immediately surrounding a temporary sales office. No person shall erect a development sales office sign except where it has been shown on building permit application documents and authorized by the City through issuance of a building permit. - 198 - By-law No. XXXX/24 Page 23 Sign Type Maximum Size Regulations Development Sales Signs 1.2 metre height and 0.8 metre width No person shall erect a development sales sign at any location other than entirely on private property or on a boulevard. No person shall erect a development sales sign within 500 metres of any other development sales sign being used to direct attention to the same temporary sales office. No person shall permit a development sales sign to remain erected in its original location, or within 500 metres of its original location, for a total of more than 72 hours (excluding statutory holidays) during any consecutive 7 day period. No person shall erect a development sales sign with a sign height greater than 0.6 metres within 20 metres of the curb or the edge of the traveled portion of any intersecting street, private road, driveway or Regional road. Directional Signs 1.5 square metres in sign area No person shall erect a directional sign at any location other than entirely on private property. No person shall erect a directional sign unless the sign has no promotional or advertising content. Directory Signs 1.0 square metres in sign area No person shall erect a directory sign at any location other than entirely on private property. No person shall erect more than one directory sign at each access point from a street to the building. Farm Signs 1.5 square metres in sign area No person shall erect more than one farm sign per property. No person shall erect a farm sign at any location other than entirely on private property. Filming Location Signs N/A No person shall erect a filming location sign unless the person has received a filming permit from the City. No person shall erect a filming location sign other than at a location that is approved and identified within a filming permit. No person shall erect a filming location sign at any location other than entirely on private property or on a boulevard. No person shall erect a filming location sign other than while the film is in production. - 199 - By-law No. XXXX/24 Page 24 Sign Type Maximum Size Regulations Flags 2.7 square metres in sign area A maximum of three flags bearing a crest, emblem or insignia of any corporation, federal, provincial and municipal government agency, Country, or religious, charitable, fraternal, cultural or community organization are permitted on one property. Such flags do not require a sign licence or sign permit. No person shall erect a flag at any location other than entirely on private property. No person shall erect more than three flags on a single property. One flag (Federal, Provincial or Municipal) on a commercial or industrial zoned property may exceed the maximum size. Garage/Yard Sale Signs 1.0 square metres in sign area No person shall erect a garage/yard sale sign at any location other than entirely on private property or on a boulevard. No person shall erect a garage/yard sale sign more than 3 days prior to the day of the sale. No person shall permit a garage/yard sale sign to remain erected after the day of the sale. Automobile Service Station Signs 1.0 square metres in sign area No person shall erect a sign on an automobile service station canopy that contains anything other than corporate identification of the owner or operator of the gasoline station. Automobile service station signs are permitted to have electronic message boards subject to the restrictions for electronic message displays set out in Section 63 of this By-law. Automobile service station signs are permitted to be located on the columns of the gas station canopy, on top of gasoline pumps or free-standing on gasoline pump aprons or islands. Home-Based Business Signs 0.2 square metres in sign area No person shall erect a home-based business sign unless a home-based business licence has been issued by the City. No person shall erect a home-based business sign in any location other than on the front wall, door, mailbox, or on a post not exceeding 1 metre in height entirely on private low density residential property. No person shall erect a home-based business sign that is internally illuminated. - 200 - By-law No. XXXX/24 Page 25 Sign Type Maximum Size Regulations Home Improvement Signs 1.0 square metres in sign area No person shall erect a home improvement sign at any location other than entirely on private property where the home improvement is being undertaken. No person shall erect a home improvement sign more than 2 days prior to the commencement of the home improvement project. No person shall permit a home improvement sign to remain erected for more than 90 days. Interior Signs 20 percent of total window area on first storey No person shall erect an interior sign unless it is erected in a window of a building used for office, commercial or industrial. Model Home Signs 2.0 square metres in sign area No person shall erect a model home sign at any location other than on a property containing a model home. No Trespassing Signs 0.3 square metres in sign area No person shall erect a no trespassing sign at any location other than entirely on private property. Posters 0.5 square metres in sign area No person shall erect a poster on a fixture. No person shall erect a poster on a vehicle or trailer that is parked or located for the purpose of sign display. Real Estate Signs All Residential or Open Space System: 1.0 square metres in sign area Other Uses: 2.5 square metres in sign area No person shall erect a real estate sign at any location other than entirely on the property advertised for sale. No person shall erect a real estate sign except for entirely on private property No person shall erect more than one real estate sign per property unless the property is at least 0.5 hectares in size, then no person shall erect more than two real estate signs on separate street frontages. Real Estate Open House Signs 1.0 square metres sign area; and, 1.0 metre sign height No person shall display more than eight real estate open house signs in connection with any one open house. No person shall erect an open house sign except for between the hours of 8:00 am to 8:00 pm on the day of the open house as indicated on the sign. - 201 - By-law No. XXXX/24 Page 26 Sign Type Maximum Size Regulations No person shall erect a real estate open house sign at any location other than entirely on private property or on a boulevard at least 3.0 metres from another sign for the same listing. No person shall display a real estate open house sign that does not list the date and time of the open house. (2) Specific Sign Restrictions: (a) This section shall not apply to any sign lawfully erected prior to the passing of this By-law provided such sign has continuously remained in its location and has not been substantially altered. (b) No person shall erect a sign that exceeds the size permitted in this By-law. (c) Should the above provisions not be met, a Sign Permit or Sign Licence may be required, as well as an associated Sign Variance. - 202 - By-law No. XXXX/24 Page 27 Part 5 – General Restrictions General Restrictions Applicable to all Signs 62. No person shall erect any sign, (a) that does not comply with any provision of this By-law; (b) that does not comply with any condition of a sign permit, sign licence or variance; (c) that advertises a use not permitted by the City’s Zoning By-law applicable to the property on which the sign is located; (d) without a sign permit if a sign permit is required; (e) without a sign licence if a sign licence is required; (f) on or over, or partly on or over, public property or any part of a street without the City's approval unless the sign is expressly permitted by this By-law to be erected on a sidewalk or a boulevard. This includes any sign advertising a business, service, sale or event unless expressly listed as a permitted sign in this By-law; (g) with the exception of temporary signs permitted within a boulevard, every sign shall be authorized by the registered Owner of the lot on which it is to be located; (h) on or over, or partly on or over a driveway, a parking space, loading space or aisle required by the City’s Zoning By-law; (i) within 3.0 metres of a driveway at the streetline; (j) within 15.0 metres of a traffic light; (k) on a walkway or other means of egress on a property unless there is a minimum of 1.5 metres of unobstructed footpath space between the sign and the nearest structure; (l) that projects less than 2.4 metres above the walking surface of a pedestrian walkway; (m) that pertains to a past event or purpose that no longer applies subject to the timeline criteria as stated which is applicable to the sign type; (n) that is structurally faulty, has broken, displaced or missing parts, is inappropriately displayed, contains lettering that is no longer fully legible, or is otherwise not maintained properly; (o) on a roof or projecting in whole or in part above the roof, eaves or parapet of a building; (p) no sign shall obstruct or impede the functioning of any flue or air intake or any exhaust; (q) in a location that obstructs the view of any pedestrian or motorist so as to cause an unsafe condition; - 203 - By-law No. XXXX/24 Page 28 (r) that interferes with, or obstructs the view of, an authorized traffic sign, traffic signal or official sign; (s) no sign shall screen from view, obstruct or impede any emergency vehicle access, fire route, fire escape, hydrant, standpipe, fire exit, exit direction marker, fire fighter’s access panel or other fire safety device, or prevent or impede free access from or to any part of a building or fire access by fire fighters to any part of a building; (t) that advertises a business, service, or product that is not located on the property where the sign is erected, unless expressly permitted by this By-law; (u) located within a visibility triangle formed by the intersection of a street line and a driveway line, or the projections thereof and a straight line connecting 6.0 metres from their point of intersection or a railway sight triangle; (v) that obstructs, or is located in, a required parking space; (w) that has more than two sign faces; (x) that is obscene or in bad taste; (y) no sign shall, by reason of its size, location, content, colouring or manner of illumination, obstruct the vision of drivers entering or leaving a city street, regional road, or provincial highway from or to another city street, regional road or a provincial highway or private road or driveway or obstruct, detract from or interfere with the visibility or effectiveness of any traffic sign or traffic signal light or any City street, regional road or provincial highway; (z) no sign shall resemble any regulatory traffic sign established under the Highway Traffic Act or the regulations made thereunder or be used for the purpose of attempting to direct the movement of traffic; (aa) no sign shall have a colour, shape or location which may cause it to be confused with any traffic control sign, signal or device; (bb) no sign shall be erected or displayed in such a manner as to interfere with any public service or utility; (cc) no person shall erect, paint, mark or inscribe any sign containing any promotional or advertising content, (dd) on pavement; (ee) on the exterior wall of a building except as approved by the City; (ff) on a utility pole, tree, stone or other natural object, or a fence unless as identified within this By-law; or (gg) on a vehicle or on a trailer that is parked or located for the purpose of sign display. - 204 - By-law No. XXXX/24 Page 29 Electronic Message Displays 63. (1) No person shall erect an electronic message display which does not comply with the following restrictions: Permitted sign types Only permitted on permanent ground signs, wall signs and billboard signs Maximum sign area As per ground sign, wall sign, and billboard sign provisions Maximum sign height As per ground sign, wall sign and billboard sign provisions Minimum setback from a low density residential dwelling 100 metres Minimum setback from another electronic message display 100 metres Minimum setback from property line 3.0 metres Permitted content Alphanumeric characters and digital images Minimum dwell time 6 seconds Maximum day time luminance 5,000 nits Maximum night time luminance 300 nits Hours of dimming/turning off Must operate within maximum night time luminance between 9:00 pm to 8:00 am for signs located within 200 metres of a residential use, and in all other instances, between 11:00 pm to 7:00 am (2) Specific Electronic Message Display Restrictions: (a) No person shall erect an electronic message display that contains full motion video, animation or movement, or displays third party advertising except for billboard signs. This does not include menu boards. (b) No person shall erect an electronic message display on a wall sign or ground sign that does not relate to the property it is located on. (c) All electronic message displays require an ambient light sensor that will automatically adjust the sign luminance according to the environmental conditions. - 205 - By-law No. XXXX/24 Page 30 Boulevards 64. Where signs are permitted by this By-law to be erected on a boulevard, no such sign shall be erected closer than 1.0 metres from the curb of a street or, where there is no curb, closer than within 2.0 metres of the travelled portion of a street. Vacant Properties 65. No person shall erect any sign, other than a development sign, community event sign, filming location sign, real estate sign, farm sign or no trespassing sign on vacant property. Special Sign Districts 66. (a) No development sign, portable sign, banner sign, inflatable sign, flag sign or electronic message display shall be erected in a Special Sign District. (b) Section 66. (a) does not apply to community event signs. Election Signs 67. Election signs must comply with all applicable provisions of Election Sign By-law 7591/17, as amended or replaced from time to time. - 206 - By-law No. XXXX/24 Page 31 Part 6 – Sign Permit Variances Variance Provisions 68. Variances for any sign requiring a sign permit must be approved by the Director. 69. An application for a sign variance shall be made on the appropriate form and shall be accompanied with the prescribed fee set out in the City’s current General Municipal Fees By-law. 70. Every sign variance application shall include all of the information required to be submitted in relation to a permit application under Sections 31 to 37 (if applicable) and shall also include written reasons why the provisions of this By-law cannot be complied with. 71. The Director may recommend authorization for a sign variance from the provisions of this By-law if the general intent and purpose of this By-law is being maintained. 72. In considering an application for a sign variance, the Director shall have regard for: (a) special circumstances or conditions applying to the property, building or use referred to in the application; (b) whether strict application of the provisions of this By-law in the context of the special circumstances applying to the property, building or use, would result in practical difficulties or unnecessary and unusual hardship for the applicant that are inconsistent with the objectives of this By-law; (c) whether such special circumstances or conditions are pre-existing and not created by the owner or applicant; and (d) whether the sign that is the subject of the variance will alter the character of the area. 73. Signs approved under the provisions of a site plan control agreement shall be deemed to be in compliance with the provisions of this By-law. 74. Prior to making a determination on any variance application, the application details may be brought to the attention of the City's Site Plan Review Panel. 75. The Director shall notify the applicant prior to the meeting of the City's Site Plan Review Panel to provide the applicant an opportunity to appear before the City’s Site Plan Review Panel to make representations respecting the application. 76. When commenting on a variance, the City's Site Plan Review Panel shall act under the authority given to it under this By-law and not under the Planning Act, R.S.O 1990, c. P.13 and shall have regard for 66(a) to (d). 77. If the applicant does not attend the City's Site Plan Review Panel meeting at the appointed time, the City’s Site Plan Review Panel may proceed in the absence of the applicant and the applicant shall not be entitled to any further notice dealing with the application. - 207 - By-law No. XXXX/24 Page 32 78. The Director may approve or refuse any variance application, and may impose any conditions upon an approval as he or she determines to be appropriate. 79. If the Director refuses to grant a variance, he or she shall advise the applicant and provide the applicant with written reasons for the refusal. - 208 - By-law No. XXXX/24 Page 33 Part 7 – Exemptions 80. This By-law shall apply to all existing and proposed signs in the City other than, (a) Official Signs; (b) signs on a property that are less than 0.2 square metres in area provided they do not contain any promotional or advertising content; and (c) any advertising on fixtures approved by the City or the Region. 81. This By-law does not apply to any changes to a sign face if, (a) the sign has been previously approved; (b) there is no change in sign area, shape, construction or design; and (c) the sign is not located within a Special Sign District. - 209 - By-law No. XXXX/24 Page 34 Part 8 – Enforcement Administration and Inspections 82. An officer may, at any reasonable time, enter upon any property for the purpose of carrying out an inspection to determine whether or not the provisions of this By-law have been complied with. 83. An Officer(s) is authorized to enforce the provisions of this By-law. No person shall prevent, hinder or interfere or attempt to prevent, hinder or interfere with an inspection undertaken by an officer. 84. Where an officer has reasonable grounds to believe that an offence has been committed by a person under this By-law, the officer may require the name, address and proof of identity of that person, and the person shall supply the requested information. 85. Where a sign is erected or displayed in contravention of any provision of this By-law, any person named on the sign shall be presumed to have been the person who erected or displayed the sign, which presumption may be rebutted by evidence to the contrary on a balance of probabilities. 86. Where a sign is erected or displayed in contravention with any provision of this By-law, and the sign has no person’s name on it, but a telephone number appears on the sign, any person to whom the telephone number is listed in a telephone directory, including any internet directory, shall be presumed to have been the person who erected or displayed the sign, which presumption may be rebutted by evidence to the contrary on a balance of probabilities. 87. Where a sign is erected or displayed by a Corporation in contravention of any provision of this By-law, the directors and officers of the corporation shall be presumed to have knowingly concurred in the erection or display of the sign in contravention of this By-law, which presumption may be rebutted by evidence to the contrary on a balance of probabilities. Order to Comply 88. (a) Where an officer is satisfied that there has been a contravention of any provision of this By-law, the officer may issue an order requiring the owner of the property on which the contravention has occurred or the person who erected the sign to do work to correct the contravention, including removal of the sign. (b) An order shall set out, (i) reasonable particulars of the contravention; (ii) the location of the property; (iii) the general nature of the work required to be done to correct the contravention; and (iv) the date by which the work must be done. - 210 - By-law No. XXXX/24 Page 35 (c) An order may be served by, (i) personally delivering it to the owner; (ii) sending it by registered mail to the owner at the address of the owner shown on the last revised assessment roll for the property; or (iii) sending it by registered mail to the owner at the last known address of the owner. (d) If the address of an owner is unknown or the City is unable to effect service on an owner in accordance with subsection (c), a placard setting out the terms of the order may be placed in a conspicuous place on or near the owner's property. (e) Service of an order under this section shall be deemed to have been effected on the date that it is delivered personally, 3 days after it was mailed, or the date that it is posted on the property, as the case may be. 89. No person shall fail to comply with an order issued under this By-law. Remedial Action 90. (a) Where an order has been issued respecting any sign and compliance has not been achieved by the date specified in the order, the City may cause the work set out in the order to be done. (b) The City may recover all costs of doing any work undertaken pursuant to subsection (a), together with an administration charge equal to 25 percent of such costs, from the owner by adding the costs to the tax roll and collecting them in the same manner as property taxes. Removal of Signs 91. (a) Where a sign is erected on, over, partly on, or partly over, property owned by or under the jurisdiction of the City, such sign may be removed immediately by the City without notice or compensation and may be disposed of at the City’s discretion. signs made of paper or any substance that will degrade will be disposed of immediately. (b) A sign removed by the City may be stored for a period of not more than 30 days, during which time the sign may be redeemed by the person who erected the sign upon payment of the applicable fee set out in the City’s current General Municipal Fees By-law. (c) Signs not redeemed by the person who erected the sign within 30 days of removal by the City shall be disposed of by the City without notice or compensation. (d) An Officer may enter onto a Property or Premises at any time and/or may remove a sign immediately without notice or compensation to the Owner if the sign constitutes a safety hazard or a concern. - 211 - By-law No. XXXX/24 Page 36 (e) A person who erects a sign may be responsible for the cost of its removal, storage, and/or disposal. These costs may be collected by the same manner as taxes as per the Municipal Act, 2001, S.O. 2001. Liens 92. All costs incurred by the City for the removal, care and storage of a sign that was erected in contravention of this By-law are a lien upon the sign that may be enforced by the City under the Repair and Storage Liens Act, R.S.O. 1990, c. R.25. Offences and Penalties 93. Every person who contravenes any provision of this By-law is guilty of an offence and upon conviction is liable to: (a) A fine of not more than $100,000.00 (b) In the case of a continuing offence, a minimum fine for each day or part thereof shall be a minimum of $500.00 and a maximum of $10,000.00. Daily fines for a continuing offence shall not be limited to $100,000.00. (c) In addition to any other fines under this section, a special find may be imposed if the commission of an offence resulted in economic gain or advantage. The maximum amount of a special fine may exceed $100,000.00. 94. No person shall make a false or intentionally misleading recital of fact, statement or representation in any application or other document required by this By-law. 95. If a sign has been erected or displayed in contravention of any provision of this By-law, and the contravention has not been corrected, the contravention of the provision shall be deemed to be a continuing offence for each day or part of a day that the contravention remains uncorrected. Repeal By-law 6999/09, as amended, is repealed. Effective Date This By-law comes into effect on the date of its passing. By-law passed this XXXX day of XXXX, 2024. ___________________________________ Kevin Ashe, Mayor ___________________________________ Susan Cassel, City Clerk - 212 - By-law No. XXXX/24 Page 37 Schedule “A” – Special Sign Districts Schedule "A1" Liverpool Road Waterfront District Schedule "A2" Whitevale District Schedule "A3" Greenwood District Schedule "A4" Cherrywood District Schedule "A5" Green River District Schedule "A6" Claremont District Schedule "A7" Brougham District Schedule "A8" Kinsale District Schedule "A9" Balsam District - 213 - By-law No. XXXX/24 Page 38 Schedule “B” – Billboard Sign Districts - 214 - SCHEDULE A1 LIVERPOOL ROAD WATERFRONT DISTRICT Frenchman's Bay Lake Ontario Schedule A1 to By-Law XXXX/24 Passed This XXrd Day of XXXX 24 I - 215 - <ll C SCHEDULEA2 WHITEVALE DISTRICT .8 1-------1 ~ Schedule A2 to By-Law XXXX/24 Passed This XXrd Day of XXXX 24 ;o <ll 0 0::: ts lo .z l - 216 - SCHEDULE A3 GREENWOOD DISTRICT @re-e:n1'.i' Town of Ajax Schedule A3 to By-Law XXXX/24 Passed This XXrd Day of XXXX 24 -ssii:m-: I - 217 - SCHEDULEA4 CHERRYWOOD DISTRICT Schedule A4 to By-Law XXXX/24 Passed This xxrd Day of XXXX 24 -0 rn 0 0:: ..><: C rn ..0 Q) en 0 0:: .... -. I - 218 - SCHEDULE AS GREEN RIVER DISTRICT Q) 0 :jl ' a: ~I..c,~· :J 0 ~ ~ Q) C ct------------1...., 3: ~ Cl C ·;:: Q) -"' '-'i--------'------1a:: Eror-------,------4 ..c ~ ctl ~ Schedule A5 to By-Law XXXX/24 N IiIQ> .-o iti) I Passed This XXrd Day of XXXX 24 - 219 - SCHEDULE AG CLAREMONT DISTRICT g Tmf~hip of Uxbri~e ___ ,...._ ........ ---... ........ -----,...,.....--·1....---U-xb ,idge-P-ickerr;ig-Townline ~.g,0a~dla,......,,.----+,,---, § ij) 'Q)-----t-i u ~ ci3---'-I " lffi--..+~ ~ it,--r-_,._,, ±t ""' u 0 '° (0 ~ I» C: iii-----l :Pl Schedule A6 to By-Law XXXX/24 Passed This XXrd Day of XXXX 24 ! - 220 - SCHEDULE A7 BROUGHAM DISTRICT Schedule A? to By-Law XXXX/24 Passed This xxrd Day of XXXX 24 I - 221 - _J SCHEDULE AB KINSALE DISTRICT Schedule AB to By-Law XXXX/24 Passed This XXrd Day of XXXX 24 ""O cu 0 0::: Q) CJ) ""O ii:: Q) >, -"' cu ..0 c..J :!:: ..c s '+-0 C 3: ~ I - 222 - SCHEDULE A9 BALSAM DISTRICT Schedule A9 to By-Law XXXX/24 Passed This XXrd Day of XXXX 24 I - 223 - ~ . ,r jE3 0 0,0 ,'t}~ rZJ 9; Cll ~ t · t~I co (,,) SCHEDULE B BILLBOARD DISTRICT ,--PERMITTED BILLBOARD AREA -J dimension taken from centreline of road Schedule B to By-Law Passed This XXrd Day of XXXX 24 XXXX/24 1-= I it,---, i--L.....---'>.,l..-1 ~ J - 224 - Appendix II to Report PLN 25-24 Draft By-law to Amend By-law 6191/03 General Municipal Fees - 225 - The Corporation of the City of Pickering By-law No. XXXX/24 Being a by-law to amend By-law No. 6191/03 to confirm General Municipal Fees Whereas the Council of The Corporation of the City of Pickering enacted By-law 6191/03, as amended, on October 14, 2003 to confirm general municipal fees. Whereas Schedule “I” to By-law 6191/03 was updated and replaced under By-law, 6338/04, By-law 6519/05, By-law 6652/06, By-law 6677/06, By-law 6748/07, By-law 6857/08, By-law 6951/09, By-law 7032/10, By-law 7119/11, By-law 7194/12, By-law 7268/13, By-law 7339/14, By-law 7411/15, By-law 7478/16, By-law 7542/17, By-law 7605/18, By-law 7679/19, By-law 7740/20, By-law 7823/21, By-law 7918/22, By-law 7983/23, By-law 8017/23, By-law 8065/23; and By-law 8074/24 Now therefore the Council of The Corporation of the City of Pickering hereby enacts as follows: 1. Schedule “I” to By-law 6191/03, as amended, is hereby revised by deleting the fees with respect to Sign Licneces under “By-law & Animal Services” and replacing them with new Sign Licence Fees as set out in Schedule “I” attached hereto. By-law passed this XX day of XXXX, 2024. ________________________________ Kevin Ashe, Mayor ________________________________ Susan Cassel, City Clerk - 226 - Schedule “I” to By-law XXXX/24 By-law & Animal Services User Fee or Charge Current Fee (Excluding HST) Proposed Fee (Excluding HST) HST Applicable (Y/N) Signs Temporary Sign – one month $100.00/each $110.00/each N Portable Sign Licence – 30 days $100.00/each $110.00/each N Banner and Inflatable Sign – 30 days $100.00/each $110.00/each N Flag Sign – 30 days (max of 3 flag signs per property) N/A $125.00 N Sidewalk Sign – 1 year $100.00/each $110.00/each N Billboard Annual Licence $500.00/each $525.00/each N Additional fee for any sign installed prior to licence insurance $50.00/each $65.00/each N Redemption Fee – election signs $25.00/each $30.00/each N Redemption Fee – all signs less than 2m2 $25.00/each $30.00/each N Redemption Fee – all other signs $100.00/each $150.00/each N Sign Variance – all other signs $100.00/each $135.00/each N - 227 - Response to Comments Received on Proposed Sign By-law Attachment 1 to Report PLN 25-24 # Commenter Comment Action Taken 1 Forward Signs •Menu boards: A maximum of one menu board sign is permitted per business Some businesses with multiple drive-thru lanes need one menu board per lane. It would be more effective to permit one menu board per drive-thru lane. •Staff have revised the Menu Board Section for Drive Through Signs to allow one Menu Board and one Pre-Menu Board per drive through lane (refer to Section 37 of the Sign By-law). 2 Pattison Signs •Billboard Area: It would be helpful to identify the process required for an applicant to seek approval for a new billboard outside of the defined area. There are areas we would like to propose something where we can meet the billboard regulations, but it is outside of the defined area. •A new Billboard Sign is a permanent sign that requires a sign permit. The by-law includes guidance on the variance process for permanent signs (refer to Part 6كof the Sign By-law). •Definitions: It may be helpful to specifically exclude Billboards from the definition of Ground Signs, to clearly show that the provisions for Ground Signs do not apply to Billboards, and vice versa. •This change has been made to provide greater clarity (refer to Section 4 of the Sign By-law). •If the City refuses to renew a Sign Licence for a Billboard due to other contraventions out of the Sign Owner’s control, it could have severe impacts on the Sign Company. Consider revising the wording to “The City may refuse any sign licence if there are existing violations of this by-law related to the sign the licence is required for on the property where the sign is proposed. •Subject to the approval of the City’s Manager, Municipal Law Enforcement, relief from the provision of this By-law for any sign requiring a sign licence may be granted provided such relief is consistent with the objectives of the By-law and the relief is provided for a maximum of 3 months (refer to Section 49 of the Sign By-law). •Consider revising to “the business or other subject matter to which the sign relates ceases to exist (excluding Billboards); or”. •Change has been made (refer to Section 60(d) of the Sign By-law). •Hours of Dimming / Turning Off – This requirement can be clarified by adding in that these signs “Must operate within maximum nighttime luminance between 9 pm to 8 am for signs located within 200 metres of a low-density residential dwelling, and in all other instances, between 11 pm to 7 am.” •Change has been made (refer to Section 63 of the Sign By-law). •Thanked the City for initiating a review of the Sign By-law and engaging the sign industry in this process. Appreciate the level of transparency through this process and that staff have considered Pattison’s comments. •Would like to recommend that City Council consider expanding the Billboard District further north along Brock Road up to Plummer Street (approx. 120 metres north). This expansion will allow 1 or 2 additional Billboard Signs. The zone for the properties along Brock Road is similar to those properties within the Billboard District, as the uses are generally employment, commercial or light manufacturing, and no public spaces or residential located nearby. The benefits of new billboards include enabling new or existing businesses in Pickering to identify themselves and their services to residents, contains billboards to one area within the City, will allow the opportunity for one or two new billboards, and provides an opportunity to display emergency messages. •Staff considered whether the expansion of the Billboard Sign District was warranted and have concluded that there does not appear to be any compelling reason to expand the existing Billboard Sign District at this time. Staff encourage Billboard signs within the appropriate and existing Billboard district. •What triggered this Sign By-law update? Was it a request of Council?•The Sign By-law review was initiated by City Staff. Staff acknowledged that the existing Sign By-law was approved in 2009, and since then the City has received numerous of variances and amendments to the Sign By-law. Given the number of amendments, and changes to the sign industry, City Staff felt that a review of the Sign By-law was necessary to respond to emerging trends. - 228 - Response to Comments Received on Proposed Sign By-law # Commenter Comment Action Taken 3 Pro-Signs • Can portable signs be provided with a licence of more than 30 days and more than 1 licence per calendar year per business? • The draft By-law identifies that subject to the approval of the City’s Manager, Municipal Law Enforcement, relief from the provision of this By-law for any sign requiring a sign licence may be granted provided such relief is consistent with the objectives of the By-law and the relief is provided for a maximum of 3 months. Further, each business can have a maximum of four portable signs per year (refer to Section 49 of the Sign By-law). 4 Cheap Mobile Signs • Is there any changes to the mobile signs? • Minimal changes were warranted for Portable Signs. The one change proposed is the maximum number of portable signs for all Other Uses (which excludes all residential, special sign districts and open space systems) permitting a maximum of one sign per street frontage, where two street frontages are less than 70 metres (refer to Section 50 of the Sign By-law). • The City also has now included Flag Signs as a new signage type and includes a definition and applicable provisions (refer to Section 52 of the Sign By-law). 5 Royal LePage • The City of Pickering should partner with RECO (Real Estate Council of Ontario) to develop policies regarding the use of signage. • The draft sign by-law was circulated to RECO. RECO has advised that they do not provide comments, but encourage Real Estate Brokers to provide their feedback to the municipality. 6 Durham Region Association of Realtors & Toronto Regional Real Estate Board • Real estate signs continue to be an important marketing tool for our members, clients and your constituents when promoting the sale of their property. Prohibiting real estate signs only on the property being advertised for sale limits strategic marketing opportunities for the property. The current Pickering sign by-law puts your constituents at a competitive disadvantage to home sellers in neighbouring municipalities. • Staff completed a best practice review of sign by-laws within Durham Region and other neighbouring municipalities. To reduce current sign pollution, staff are proposing regulations to limit the number of signs and the duration they can remain up. Real Estate signs are included under Sign Exemptions from Permits and Licences and consist of Real Estate Open House Signs and Real Estate Signs. Real estate signs must be entirely on the property being advertised for sale, while Real Estate Signs are limited to one per property. If a property is larger than 0.5 hectares and fronts onto two streets, two signs may be permitted, one per street frontage. Real Estate Open House Signs are permitted on private property or on a boulevard and must be at least 3.0 metres away from another sign for the same listing. A maximum of 8 Open House Real Estate signs are permittedكin relation to any specific Open House (refer to Part 4 of the Sign By-law). • In this regard, we believe that it is imperative to consider best practices used in other municipalities. Regional roads in Durham Region follow different by- laws regarding real estate signs that can cause confusion. Consistency between municipalities for real estate sign by-laws eliminates the competitive disadvantage of restrictions on signs. • The Region of Durham Sign By-law 76-2017 has been repealed and the Region of Durham delegated enforcement to lower tier municipalities. The City’s Sign By-law now applies to signs on private properties, municipal properties, and regional roads. The provisions related to distances from curbs and the travelled portion of the roadway contained within the draft Sign By-law are consistent with provisions previously contained within By-law 76-2017. - 229 - Response to Comments Received on Proposed Sign By-law # Commenter Comment Action Taken 7 Re/Max Hallmark First Group • Our comments are directed towards the Real Estate signs. We like the maximum sign limits for open houses and support the idea of posting the time and date of the open house on the sign. We do have concerns with the proposed by-law that if an agent is doing an open house on Saturday and Sunday from 2 pm to 4 pm they will be able to put up open house signs on Friday at 2 pm and these signs will be allowed to stay out on the streets until five hours after 4 pm on Sunday. • The draft provisions enable a maximum of eight Real Estate Open House Signs in connection with any Open House, and the provisions allow the Open House Sign to be erected between the hours of 8 am to 8 pm on the day of the Open House as indicated on the Sign. For example, should there be an Open House displayed for Saturday and Sunday from 2 to 4 pm, the Open House Sign would be allowed to be displayed from Saturday at 8 am through to 8 pm, and reinstalled on Sunday from 8 am through to 8 pm (refer to Part 4 of the Sign By-law). • From an enforcement point of view, I think it would be easier to manage if realtors were allowed to put their signs up at 8 am the day of the open house and remove them by 6 pm on the same day as the open house. This would make it a lot easier for officers to identify those individuals who comply and those who are not. • Further, provisions have been included which identify that no Real Estate Open House signs are permitted in any location other than entirely on private property or on a boulevard at least 3.0 metres from another sign for the same listing (refer to Part 4 of the Sign By-law). 8 Mayor and Council • Consider exceptions for Durham Live (large, electronic display signs). Potential to create an entertainment area Schedule. • Through the site plan approval process, exceptions to the sign by-law can be considered and approved without the requirement for a sign variance. Currently, staff are working with Durham Live to consider an electronic display sign along Bayly Street. • Requested that the draft new Sign By-law be circulated to Real Estate Brokers who do business in Pickering. • The draft sign by-law was circulated to all who requested to be notified, which included Real Estate Brokers, the Durham Region Association of Realtors, various Sign Companies, Developers, Architects, Commercial Real Estate Services, Metrolinx, and the Ministry of Transportation. The draft sign by-law was also posted on the City’s social media sites and included in the City’s Economic Development newsletter. • Reduce the size of real estate open house signs. 1 m² is too large. • The size of real estate signs is in keeping with other municipal standards, and in some cases is more restrictive than some. The 1m2 exists within the current sign by-law, which has not resulted in any concerns or issues (refer to Part 4 of the Sign By-law). • Reduce the time the open house sign is erected. Signage should be removed immediately after the Open House. • The existing Sign By-law does not include time restrictions. The draft By-law requires real estate open house signs to be erected between the hours of 8 am and 8 pm on the day of the Open House as indicated on the Real Estate Open House Sign (refer to Part 4 of the Sign By-law). • Clarification whether existing signage that does not conform with the draft new By-law will be recognized. • The proposed Sign By-law identifies that the by-law does not apply to any changes to a sign face if the sign has been previously approved (refer to Section 80كof the Sign By-law). • Include a minimum separation distance for Open House signs on boulevards. • The draft By-law proposes a 3.0 metre separation between signs on a boulevard (refer to Part 4 of the Sign By-law). • Revise menu sign provisions based on comments received from Forward Signs, to permit more than 1 sign if there is a double-lane drive-thruل • The draft By-law proposes one menu board and one pre-menu board per drive through lane (refer to Section 37 of the Sign By-law). - 230 - Response to Comments Received on Proposed Sign By-law # Commenter Comment Action Taken 9 Residents/Public • Is there no setback requirements for ground signs on private property? • The draft sign by-law proposed that ground signs installed on private property must be setback a minimum 3.0 metre setback from all property lines (refer to Section 32 of the Sign By-law). • How are advertising signs mandated which are located on public infrastructure such as traffic signal posts and contribute to sign pollution? • As per the draft Sign By-law, no sign shall be erected or displayed to interfere with any public service or utility. Further, locational criteria and minimum distances are included from traffic signals and posts. • I didn't read in this document anything about notices (ads) that are on poles, light standards, etc. Often these notices stay on for quite a long time. They end up getting faded, ripped, or don't stay on completely. It can be a real eye sore. Is there any provision for people that post things on structures such as these, that they must be removed within a certain time frame? • Under Part 5 – General Restrictions, there are applicable policies which have been included that would prohibit this type of signage: • Signage is not permitted on public property or any part of a street without the City’s approval unless the sign is expressly permitted by this by-law to be erected on a sidewalk or a boulevard. This includes any sign advertising a business, service, sale or event; • Signage is not permitted within 15 metres of a traffic light; • Signage is not permitted in a location that obstructs the view of any pedestrian or motorist so as to cause an unsafe condition; • Signage that interferes with, or obstructs the view of, an authorized traffic sign, traffic signal or official sign is not permitted; • Signage that advertises a business, service, or product that is not located on the property where the sign is erected is not permitted, unless expressly permitted by this by-law; • Signage is not permitted on a utility pole, tree, stone or other natural object, or a fence; and • These included provisions will enable the City to enforce the removal and appropriate locational placement of signs. • In my hometown, they had a public works pickup truck patrolling the neighbourhood removing illegal and unauthorized signs. We should have the same. • By-law Services enforce the City's Sign By-law. Due to capacity constraints, By-law Services works mainly on a complaint basis. However, if a patrolling By-law enforcement officer comes across a contravention of the Sign By-law, they will enforce it. • I would like to propose some wording that reflects that the small plastic advertising signs that seem to pop up in neighbourhoods on City lands should not be allowed as they create environmental garbage issues. Signs that are on homeowners’ property having or have had work done by advertising companies are okay as these will be removed by the property owner at some point in time. • The proposed draft Sign By-law includes wording that states no person shall erect a sign on or over, or partly on or over, public property or any part of a street without the City’s approval unless the sign is expressly permitted by this By-law to be erected on a sidewalk or boulevard. This includes any sign advertising a business, service, sale or event unless expressly listed as a permitted sign in this by-law (refer to Part 5 of the Sign By-law). • I generally have no opinion on signs with one exception and that is when multiple developers line up their real estate signs on one corner blocking driver sight lines. This happens a lot at Whites Road and Finch typically on weekends. • Sidewalk signs are proposed to be permitted but only by way of getting a sign licence first to permit the sidewalk sign, and there are specific provisions related to them such as size, and location, and are only permitted to be installed in front of the business to which it pertains and during the erected hours of operation of the business. - 231 - Response to Comments Received on Proposed Sign By-law # Commenter Comment Action Taken • When you are sitting at a red light waiting to turn right at Whites and Finch, trying to look west to see if cars are coming, you have to move so far forward to look around the signs. I kept saying to myself how can that be legal? I think from reading the summary this in fact would be a violation. Not sure how you get action to deal with it on weekends but I think I’m interpreting the rules correctly. If not, I think it should be addressed. • Currently the Sign By-law allows for one real estate sign to be erected entirely on a private property and no more than one real estate sign shall be on any single property, although two real estate signs may be erected on a separate street frontage if the property is at least 0.5 ha in size (refer to Part 4 of the Sign By-law). The proposed Sign By-law has similar provisions for Real Estate Open House Signs, no person shall erect a sign except between the hours of 8 am and 8 pm on the day of the Open House as indicated on the sign and also states that the sign has to be entirely on private property or on a boulevard at least 3.0 metres from another sign. Both Real Estate and Real Estate Open House Signs are exempt from Sign Permits and Sign Licences should they meet the provisions as outlined in the By-law (refer to Part 4 of the Sign By-law). The proposed Sign By-law also includes provisions relating to Development Signs. Development Signs are temporary in nature and advertise a proposed development to be constructed. These signs require a sign permit and are required to be setback a minimum distance of at least 3.0 metres from property limits (refer to Section 34 of the Sign By-law). • Residential street signs are often not easy to locate because they are too close to an intersection or hidden by foliage, and the print is difficult to read when driving past at normal speeds - larger signs and larger print would be helpful. • Residential street signs are administered by Operations Staff. Residential Signs do not fall under the Sign By-law. • Internally illuminated signs, such as the railroad overpass across Kingston, can be so bright at night as to interfere with seeing the road, and pedestrians and bikes along the road. Perhaps not so bright? • The proposed Sign By-law has provisions for Electronic Message Display requiring a maximum nighttime luminance of 300 nits and states hours of dimming turning/off and that the signage must operate within maximum nighttime luminance between 9 pm to 8 am for signs located within 200 metres of a low- density residential dwelling, and in all other instances, between 11 pm to 7 am (refer to Section 63 of the Sign By-law). City staff has confirmed that the existing signage on the railroad overpass across Kingston complies with the draft provisions. Further, the signage on the overpass is considered as an Official Sign under the By-law, and Official Signs are exempt from the provisions of the By-law (refer to Part 7 of the Sign By-law). • Low Density Residential - there are certain circumstances where directional signage is appropriate for Residential areas, this being entrances to gated communities, mobile home parks etc. something to consider. • Directional Signs are exempt from receiving a permit or licence if they comply with the stated provisions. They are not prohibited in residential zones. The proposed By-law has added additional clarity to provide greater flexibility for directional signs in residential areas (refer to Part 4 of the Sign By-law). • Wall Signs-32(1) the maximum sign area and the maximum number contradict each other. The easiest for everyone is to keep it to the percentage of the wall area. • For Commercial, Industrial and Mixed-Use Buildings, the maximum sign area is as a percentage of the wall area. In the case of multi-unit or multi-tenant buildings, the percentage is calculated based on the wall area of each individual unit, rather than the entire building, and only one sign is permitted per frontage of each unit’s wall. If the building is a single unit, the percentage would be based on the total wall area (refer to Section 33 of the Sign By-law). - 232 - Attachment 2 to Report PLN 25-24 Office Consolidation Sign By-law 6999/09 Passed by Council on November 16, 2009 Last Update: December 13, 2021 Amendments: By-law 7411/15 March 23, 2015 Schedule “A” Amended By-law 7542/17 February 27, 2017 Schedule “A” Amended By-law 7591/17 December 11, 2017 Section 63.(1) to 63.(6) Repealed By-law 7591/17 December 11, 2017 Schedule “A” Amended By-law 7605/18 February 26, 2008 Schedule “A” Amended By-law 7679/19 February 25, 2019 Schedule “A” Amended By-law 7740/20 February 24, 2020 Schedule “A” Amended By-law 7823/21 March 22, 2021 Schedule “A” Amended By-law 7890/21 December 13, 2021 Schedule “A” Amended - 233 - Sign By-law No. 6999/09 Page 2 THE CORPORATION OF THE CITY OF PICKERING BY-LAW NO. 6999/09 A by-law to regulate signs in the City of Pickering. WHEREAS pursuant to paragraph 7 of subsection 11(3) of the Municipal Act, 2001 a lower-tier municipality may pass by-laws respecting signs; AND WHEREAS signs are necessary to advertise or identify services, businesses, locations and provide other information; AND WHEREAS, if not effectively regulated, signs may create a nuisance, affect public safety and detract from the character of the community. NOW THEREFORE BE IT RESOLVED THAT the Council of The Corporation of the City of Pickering enacts as follows: PART I - INTERPRETATION Objectives 1. This by-law shall be applied and interpreted in a manner consistent with the following objectives: ● Reasonable means should be available to the public to erect signs on property in order to identify facilities, businesses and services located thereon. ● Signs should not create any distraction or safety hazard for pedestrians or motorists, or create any other danger to the public. ● Signs should not create any adverse impacts on adjacent public or private property. ● Signs should not detrimentally alter the physical appearance and architecture of any building. ● Signs should not create unnecessary visual clutter due to their size, number or location. ● Temporary signs should be strictly regulated in order to limit the visual impact on the built environment and the consumption of resources. - 234 - Sign By-law No. 6999/09 Page 3 Definitions 2. In this by-law, “area”, as it relates to a sign, means the area of the sign facing in one direction; “applicant” means an owner, or any person authorized by an owner, who applies for a permit, licence or variance; “banner” means a temporary sign of lightweight fabric, plastic or similar material; “billboard” means a sign that is fastened, posted, painted or projected in such a manner as to permit its periodic replacement and that advertises goods, products or services that are not available at the location of the sign or that directs a person to a location different from where the sign is located; “boulevard” means all parts of a highway except the roadway, shoulder and sidewalk; “Chief Building Official” means the City’s Chief Building Official or a designate; “City” means The Corporation of the City of Pickering or the geographical area of Pickering, as the context requires; “City Clerk” means the Clerk of the City or a designate; “erect” includes display, attach, affix, post, alter, construct, place, locate, install, relocate and maintain, and cause or permit to be displayed, attached, affixed, posted, altered, constructed, placed, located, installed, relocated and maintained; “first storey” has the same meaning as in the building code; “height”, as it relates to a sign, means the vertical distance from the ground to the highest point of the sign; “heritage conservation district” means a heritage conservation district designated under the Ontario Heritage Act; “heritage property” means property that has been designated under the Ontario Heritage Act to be of cultural heritage value or interest or a property on the City’s registry of properties that the City believes to be of cultural heritage value or interest; “highway” has the same meaning as in subsection 1(1) of the Highway Traffic Act and includes unopened and unassumed road allowances; “inflatable sign” means a temporary sign filled by air or other gas that is either designed to be airborne or tethered to the ground, a vehicle, a roof or any other structure and includes balloons; - 235 - Sign By-law No. 6999/09 Page 4 “licence” means a sign licence required by this by-law; “low density residential zoning” means zoning for a single detached dwelling, semi-detached dwelling, duplex, triplex, fourplex, townhouse, mobile home, or any other residential facility housing 6 or fewer residents; “official sign” means any sign erected by, or under the direction of, a government agency and includes signs designating hospitals, schools, libraries, community centres, arenas or other public government uses and signs required under the Planning Act by the municipality to inform the public of proposed changes on the property; “owner” means the person identified in the most recent tax roll as the owner of a property or a lessee, tenant, mortgagee in possession or any other person who has care and control of a property; “permit” means a sign permit required by this by-law; “person” includes a corporation and the heirs, executors, administrators or other legal representatives of a person to whom the context can apply according to law; “portable sign” means any temporary sign readily moveable from place to place including signs commonly referred to as a-frame, t-frame, sandwich boards, signs fixed to a trailer and any type of device used or capable of being used for advertising purposes; “private property” does not include the side of a fence located on a property boundary which faces public property; “property” means a parcel of land, with or without a building or structure, that is a legal lot of record; “Region” means The Regional Municipality of Durham; “setback” means the distance between a property line and the closest portion of a sign; “sign” means any device, notice or visual medium including its structure and other component parts that is used, or is capable of being used, to attract attention to a specific subject matter for identification or advertising purposes; “Special Sign District” means a Special Sign District identified in Schedule “B”; “variance” means a variance required by this by-law; and “zone” means a land use zone prescribed in the City’s zoning by-laws. - 236 - Sign By-law No. 6999/09 Page 5 References to Legislation 3. In this by-law, reference to any Act, regulation or by-law is reference to that Act, regulation or by-law as it is amended or re-enacted from time to time. Word Usage 4. This by-law shall be read with all changes in gender or number as the context may require. 5. A grammatical variation of a word or expression defined has a corresponding meaning. Schedules 6. Schedule “A” (Fees), Schedules “B1” through “B9” (Special Sign Districts), and Schedule “C” (Billboard District) are attached to and form part of this by-law. 7. Unless otherwise specified, references in this by-law to Parts, sections and Schedules are to Parts, sections and Schedules in this by-law. Conflicts 8. If a provision of this by-law conflicts with a provision of any applicable Act, regulation or by-law, the provision that establishes the higher or more restrictive standard to protect the health, safety and welfare of the general public shall prevail. 9. Where an industrial building contains commercial uses that are permitted in an industrial category of the City’s zoning by-laws, the sign requirements for a commercial zone shall apply. Measurements 10. All dimensions in this by-law are in millimetres (mm), centimetres (cm), metres (m), hectares (ha) or square metres (m2) and all plans, specifications, documents and other information submitted with any application under this by-law shall use such dimensions. Severability 11. Each section of this by-law is an independent section, and the holding of any section or part of any section of this by-law to be void or ineffective for any reason shall not be deemed to affect the validity of any other section or parts of sections of this by-law. - 237 - Sign By-law No. 6999/09 Page 6 PART II - PERMITS Definitions 12. In this Part, “development sign” means a temporary sign that advertises a proposed development, but does not include a construction information sign (section 55), a development sales office sign (section 57), or a development sales sign (section 58); “frontage” means the length of the property line of any one lot parallel to and along each legally accessible public highway; “ground sign” means a sign located on a structural base in or on the ground, but not part of a building, and includes a pylon sign; “high density residential zoning” means zoning for a residential building other than low density residential zoning; and “wall sign” means a sign attached to a building wall and includes a canopy sign and a sign that projects from a wall. Required Permits 13. No person shall erect any ground sign, wall sign, development sign or a billboard without a permit. 14. Notwithstanding section 13, any ground sign, wall sign or development sign lawfully erected prior to the passing of this by-law shall not require a permit provided such sign has continuously remained in its location and has not been substantially altered. 15. Notwithstanding section 13, any billboard lawfully erected prior to the passing of this by-law shall not require a permit provided such billboard has continuously remained in its location, has not been substantially altered and the owner of the billboard has obtained a licence. Permit Applications 16. A permit application shall be made by the owner of the property on which the sign is to be erected or an authorized representative of the owner. 17. The Chief Building Official shall be responsible for administration of all permits. 18. All permit applications shall be filed with the Chief Building Official using the City’s prescribed form. 19. Every permit application shall, - 238 - Sign By-law No. 6999/09 Page 7 (a) identify and describe in detail the proposed sign and all other signs existing on the property at the time of the application; (b) describe the property on which the proposed sign is to be erected by legal description and municipal address or by other equivalent description that will readily identify the property; (c) state the name, address, telephone numbers and facsimile numbers of the applicant and any persons designing or erecting the sign; (d) be accompanied by plans, specifications, documents and other information describing the construction, dimensions, materials and specific location of the proposed sign in sufficient detail to permit the Chief Building Official to determine whether the sign will comply with this by-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law; (e) be accompanied by the applicable fee(s) set out in Schedule “A”; (f) include, where the applicant is not the owner of the property, an authorization for making the application from the owner; and (g) be signed by the applicant who shall certify the accuracy and truth of the contents of the application. 20. If required by the Chief Building Official, all plans and specifications covering the erection of a sign and supporting framework that are submitted as part of a permit application shall be certified by a Professional Engineer as to the structural adequacy of the sign. Special Sign Districts 21. In addition to the requirements of sections 19 and 20, every permit application for a sign in a Special Sign District shall be accompanied by scale drawings clearly showing, (a) the proposed sign materials, letter fonts and colours; (b) the proposed means of any sign illumination; and (c) in the case of a wall sign, an accurate building elevation drawing showing the size of the sign and a cross-section of the sign showing the proposed method of affixing the sign to the building. - 239 - Sign By-law No. 6999/09 Page 8 Heritage Properties 22. (1) A permit for a sign in a heritage conservation district shall not be issued unless the sign conforms to the applicable heritage conservation district guidelines adopted by the City. (2) A permit for a sign on heritage property shall not be issued unless the applicant has met all additional requirements under the Ontario Heritage Act. Ground Signs 23. (1) Ground signs shall comply with the following restrictions: Zone Max Height Max Area Max Number Min. Setback Low Density Residential Open Space System - Natural Areas Prohibited Prohibited Prohibited Prohibited High Density Residential Institutional 2 m 4 m2 1 3 m Commercial or industrial (less than 30 m frontage) 4 m 10 m2 1 per street frontage 3 m Commercial or industrial (30 m frontage or more) 6 m 18 m2 1 per street frontage 3 m All Other Zones 3 m 6 m2 1 per street frontage 3 m (2) Notwithstanding subsection (1), no ground sign exceeding 1.5 m2 in area or 1.5 m in height shall be erected in a Special Sign District. (3) Every ground sign shall contain the municipal address number in numerals that are a minimum height of 15 cm. (4) Every ground sign shall be located on the property to which the sign relates. (5) Subject to subsection (6), a maximum of 1 ground sign shall be permitted for each street frontage on any one property. - 240 - Sign By-law No. 6999/09 Page 9 (6) A second ground sign shall be permitted on a property in a commercial or industrial zone where the property fronts onto 1 street only, the street frontage is not less than 200 m, and the ground signs are not located within 100 m of each other. Wall Signs 24. (1) Wall signs shall comply with the following restrictions: Zone Max Area Max Number High Density Residential Institutional 4 m2 2 All Other Zones 15% of building face area 1 per owner/tenant per frontage (2) Notwithstanding subsection (1), no wall sign exceeding 1.5 m2 in area shall be erected in a Special Sign District. (3) Except as permitted by section 54 (address signs) and section 68 (home based business signs), no wall sign shall be erected in a low density residential zone. (4) A wall sign shall be located on the building face used to calculate the maximum sign area. (5) In a commercial or industrial building containing multiple tenancies, the applicable building face area for a wall sign respecting an individual tenancy shall be measured only to the limits of the tenancy demising walls adjacent to the wall on which the sign is located. (6) No wall sign shall be erected on a high density residential building other than a sign displaying the building identification, corporate logo or similar content. (7) No wall sign shall be erected on any building that contains more than 1 storey above grade other than the first storey, the second storey, and highest story of such building. (8) No wall sign shall be erected on the second storey other than a projecting sign where the sign face is perpendicular to the building face. - 241 - Sign By-law No. 6999/09 Page 10 (9) A wall sign erected on the highest storey of a building that is more than 2 storeys above grade shall only contain the building identification, corporate logo or similar content and shall not exceed 6 m2 in area. (10) A maximum of 1 wall sign may be erected on each wall face of the highest storey of a building that is more than 2 storeys above grade. Development Signs 25. (1) Development signs shall not be permitted in areas zoned “Open Space System - Natural Areas”. In all other zones, development signs not exceeding 6.0 m in height and with a setback of at least 3 m shall be permitted. (2) A maximum of 1 development sign having an area not exceeding 20 m2 may be erected on each street frontage on any single development site. (3) A maximum of 2 additional development signs having an area not exceeding 10 m2 may be erected on any vacant property outside of the development site. (4) No more than 3 development signs shall be erected in relation to any single development project. (5) A development sign shall be removed no later than 30 days after the completion of sales related to the development, or 24 months after the date the permit is issued, whichever occurs earlier. Billboards 26. (1) No billboard shall exceed an area of 20 m2. (2) No billboard shall exceed a height of 10 m. (3) No billboard shall be erected on a roof. (4) No billboard shall be located within 250 m of any other billboard. (5) Billboards shall not be permitted in any location other than within the Billboard District shown in Schedule “C”. Permit Issuance 27. The Chief Building Official may approve or refuse any permit application, and may impose any conditions upon an approval as he or she determines to be appropriate. - 242 - Sign By-law No. 6999/09 Page 11 28. The Chief Building Official shall refuse to issue a permit if the proposed sign does not comply with this by-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law. Revocation of Permit 29. The Chief Building Official may revoke a permit under any of the following circumstances: (a) the permit has been issued in error; (b) the sign for which the permit was issued is erected in contravention of any provision in Part V, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law; (c) the permit has been issued as the result of false, mistaken, incorrect, or misleading statements, information or undertakings on the application or on any submitted documents that formed the basis of the issuance; (d) the business or other subject matter to which the sign relates ceases to exist; (e) the permit holder requests that the permit be revoked; or (f) 6 months have elapsed following the date of permit issuance and the sign authorized by the permit has not been erected. PART III – LICENCES Required Licences 30. No person shall erect any portable sign, banner, inflatable sign, sidewalk sign or billboard without a licence. Licence Applications 31. A licence application shall be made by an owner of the property on which the sign is to be erected or an authorized representative of the owner. 32. The City Clerk shall be responsible for administration of all licences. 33. All licence applications shall be filed with the City Clerk using the City’s prescribed form. 34. A separate licence application is required for every sign. 35. Every licence application shall be accompanied by details of the size and location of the proposed sign and the applicable fee(s) set out in Schedule “A”. - 243 - Sign By-law No. 6999/09 Page 12 36. Where a licence application is for a portable sign for an individual business in a building containing multiple tenants, the application must include written permission from the owner or the owner’s authorized representative consenting to the placement of the portable sign. General Licence Requirements 37. All licences shall expire on the date indicated on the licence. 38. A maximum of 1 licence may be issued concerning any individual business or service in any calendar year. 39. A maximum of 1 licence may be issued for a single property at any one time, irrespective of the number of business tenancies located on the property. 40. No licence shall be issued on any heritage property. Portable Signs 41. (1) Portable signs shall comply with the following restrictions: Zone Max Height Max Area Max Number Min. Setback Residential Special Sign Districts Open Space System - Natural Areas Prohibited Prohibited Prohibited Prohibited Other Zones 2 m 4 m2 1 3 m (2) Every portable sign shall be located on the property to which the sign relates. (3) In the case of corner lots, no portable sign shall be located less than 15 m from the inside curb at the point of intersection of the 2 streets. (4) Portable signs may be illuminated but shall not incorporate electronic message displays, any moving parts, flashing lights or fluorescent materials. (5) Lettering used on a portable sign shall not be greater than 0.2 m in height. (6) No portable sign shall be capable of being connected to a power supply without written Electrical Safety Authority approval. (7) A licence for a portable sign shall be valid for a period of not more than 30 days, after which the sign shall be immediately removed. - 244 - Sign By-law No. 6999/09 Page 13 (8) Notwithstanding section 38, a maximum of 4 licences for portable signs may be issued concerning an individual business or service in any calendar year provided at least 30 days have elapsed since the expiry of the last portable sign licence and the sign has been removed. Banner and Inflatable Sign Restrictions 42. (1) Banners and inflatable signs shall comply with the following restrictions: Zone Max Height Max Area Max Number Min. Setback Residential Special Sign Districts Open Space System - Natural Areas Prohibited Prohibited Prohibited Prohibited All Other Zones 6.0 m 10 m2 1 3 m (2) Every banner or inflatable sign shall be located on the property to which the sign relates. (3) A banner or inflatable sign shall be securely affixed to the exterior wall or roof of a building, or to the ground. (4) A licence for a banner or inflatable sign shall be valid for a period of not more than 14 days, after which the sign shall be immediately removed. Sidewalk Signs 43. (1) In this section, “sidewalk sign” means a freestanding temporary sign not affixed to the ground advertising a business and installed immediately in front of the business on private property or on the sidewalk. (2) Sidewalk signs shall not exceed a height of 1.0 m or a width of 0.6 m. (3) Sidewalk signs shall not be permitted in any location other than within a Special Sign District. (4) A sidewalk sign shall be installed immediately in front of the business to which it pertains, and shall only be erected during the hours of operation of the business. (5) A sidewalk sign may be located on a public sidewalk provided a minimum of 1.5 m of unobstructed sidewalk space is maintained. (6) A maximum of 1 licence for a sidewalk sign may be issued to an owner. - 245 - Sign By-law No. 6999/09 Page 14 (7) A licence for a sidewalk sign shall be valid for a period of 1 year. Billboards 44. (1) No licence shall be issued for a new billboard unless a permit has been issued for such billboard. (2) A licence for a billboard shall be valid for a period of 1 year. Licence Issuance 45. The City Clerk may approve or refuse any licence application, and may impose any conditions upon an approval as he or she determines to be appropriate. 46. The City Clerk shall refuse to issue a licence if the proposed sign does not comply with this by-law, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law. Revocation of Licence 47. The City Clerk may revoke a licence under any of the following circumstances: (a) the licence has been issued in error; (b) the sign for which the licence was issued is erected in contravention of any provision in Part V, the building code, an approved site plan, heritage conservation district guidelines, or any other applicable law; (c) the licence has been issued as the result of false, mistaken, incorrect, or misleading statements, information or undertakings on the application or on any submitted documents that formed the basis of the issuance; (d) the business or other subject matter to which the sign relates ceases to exist; or (e) the licence holder requests that the licence be revoked. PART IV – SIGNS EXEMPT FROM PERMITS AND LICENCES Permitted Signs 48. Signs described in this Part shall be permitted without a permit or licence provided all restrictions in this by-law applicable to the signs have been complied with. - 246 - Sign By-law No. 6999/09 Page 15 Community Event Signs 49. (1) In this section, “community event sign” means a temporary sign that advertises a public event organized for a non-profit, civic, cultural, religious or recreational purpose. (2) No person shall erect a community event sign closer than 100 m to another community event sign advertising the same community event. (3) No person shall erect a community event sign more than 14 days prior to the event. (4) No person shall erect a community event sign at any location other than entirely on private property or on a boulevard. (5) No person shall permit a community event sign to remain erected after the day of the event. (6) No person shall erect a community event sign that is more than 1.5 m2 in area. Filming Location Signs 50. (1) No person shall erect a filming location sign unless the person has received a filming permit from the City. (2) No person shall erect a filming location sign that is more than 1.0 m2 in area. (3) No person shall erect a filming location sign other than at a location that is approved in a filming permit. (4) No person shall erect a filming location sign at any location other than entirely on private property or on a boulevard. (5) No person shall erect a filming location sign other than while the film is in production. Garage Sale Signs 51. (1) No person shall erect a garage sale sign that is more than 1.0 m2 in area. (2) No person shall erect a garage sale sign at any location other than entirely on private property or on a boulevard. (3) No person shall erect a garage sale sign more than 3 days prior to the day of the sale. - 247 - Sign By-law No. 6999/09 Page 16 (4) No person shall permit a garage sale sign to remain erected after the day of the sale. Open House Signs 52. (1) No person shall erect a sign that advertises the location of an open house that is more than 1.0 m2 in area. (2) No person shall erect an open house sign at any location other than entirely on private property or on a boulevard. (3) No person shall erect a sign that advertises the location of an open house at a time other than while the house is open for public inspection. Real Estate Signs 53. (1) In this section, “real estate sign” means a temporary non-illuminated sign erected to advertise that land, a building or portion of a building is offered for sale or rent. (2) No person shall erect a real estate sign that is more than 1.0 m2 in area in a residential or open space zone, or more than 2.5 m2 in area in any other zone. (3) No person shall erect a real estate sign at any location other than entirely on private property. (4) No person shall erect more than 1 real estate sign on any single property. (5) Notwithstanding subsection (4), 2 real estate signs may be erected on separate street frontages if the property is at least 0.5 ha in size. Address Signs 54. (1) In this section, “address sign” means a sign that depicts the personal or building identification and street address of the property on which the sign is located. (2) No person shall erect an address sign in a low density residential zone that is more than 0.2 m2 in area. (3) No person shall erect an address sign in any area that is zoned for uses other than low density residential that is more than 0.4 m2 in area. (4) No person shall erect an address sign at any location other than entirely on private property. (5) No person shall erect an address sign that contains promotional or advertising content. - 248 - Sign By-law No. 6999/09 Page 17 (6) This section shall not apply to any address sign lawfully erected prior to the passing of this by-law provided such sign has continuously remained in its location and has not been substantially altered. Construction Information Signs 55. (1) In this section, “construction information sign” means a sign advertising construction and may include the name of the project, the architect, engineer, and other firms associated with the project. (2) No person shall erect a construction information sign unless the person has either entered into a site plan agreement with the City or the City has issued a building permit or a topsoil and fill permit for the construction. (3) No person shall erect a construction information sign except on a temporary fence or other physical barrier around the construction site to which the sign pertains or on private property at the construction site location. (4) No person shall erect a construction information sign that is more than 6 m in height or 10 m2 in area. (5) Notwithstanding subsection (4), no person shall erect a construction information sign that is more than 3 m in height or 4 m2 in area in a low density residential area. (6) No person shall erect a construction information sign more than 30 days prior to construction commencing. (7) No person shall permit a construction information sign to remain erected 30 days after the construction has been completed or discontinued. Model Home Signs 56. (1) No person shall erect a model home sign that is more than 2.0 m2 in area. (2) No person shall erect a model home sign at any location other than on a lot containing the model home. Development Sales Office Signs 57. (1) In this section, “development sales office sign” means a sign erected on a temporary sales office where new homes and other developments are marketed to the public. (2) No person shall erect a development sales office sign except on or immediately surrounding a temporary sales office. - 249 - Sign By-law No. 6999/09 Page 18 (3) No person shall erect a development sales office sign except where it has been shown on permit application documents and authorized by the City through issuance of a building permit. Development Sales Signs 58. (1) In this section, “development sales sign” means a sign directing people to a temporary sales office where new homes and other residential developments are marketed to the public. (2) No person shall erect a development sales sign that is more than 1.5 m2 in area. (3) No person shall erect a development sales sign at any location other than entirely on private property or on a boulevard. (4) No person shall erect a development sales sign within 500 metres of any other development sales sign being used to direct attention to the same temporary sales office. (5) No person shall permit a development sales sign to remain erected in its original location, or within 500 metres of its original location, for a total of more than 72 hours (excluding statutory holidays) during any consecutive 7-day period. Directional Signs 59. (1) In this section, “directional sign” means a sign that is intended solely for public information, safety or convenience in directing persons or traffic. (2) No person shall erect a directional sign that is more than 1.5 m2 in area. (3) No person shall erect a directional sign at any location other than entirely on private property. (4) No person shall erect a directional sign unless the sign has no promotional or advertising content. (5) This section shall not apply to any directional sign lawfully erected prior to the passing of this by-law provided such sign has continuously remained in its location and has not been substantially altered. Directory Signs 60. (1) In this section, “directory sign” means a sign for a building containing multiple occupancies. (2) No person shall erect a directory sign that is more than 1 m2 in area. - 250 - Sign By-law No. 6999/09 Page 19 (3) No person shall erect a directory sign at any location other than entirely on private property. (4) No person shall erect more than 1 directory sign at each access point from a highway to the building. (5) This section shall not apply to any directory sign lawfully erected prior to the passing of this by-law provided such sign has continuously remained in its location and has not been substantially altered. Menu Boards 61. (1) In this section, “menu board” means a sign erected as part of a drive- through facility and used to display and order products and services available at the drive-through business. (2) No person shall erect a menu board that is more than 4 m2 in area. (3) No person shall erect a menu board at any location other than entirely on private property. (4) No person shall erect more than 1 menu board on any single property. (5) This section shall not apply to any menu board lawfully erected prior to the passing of this by-law provided such menu board has continuously remained in its location and has not been substantially altered. Farm Signs 62. (1) In this section, “farm sign” means a sign advertising the sale of farm produce grown or produced on the property where the sign is located. (2) No person shall erect a farm sign that is more than 1.5 m2 in area. (3) No person shall erect a farm sign at any location other than entirely on private property. (4) No person shall erect more than 1 farm sign on a single property. Election Signs 63. (1) to 63. (6) Repealed by By-law 7591/17 Flags 64. (1) No person shall erect a flag other than a flag bearing the crest, emblem or insignia of any corporation, federal, provincial and municipal government agency, or religious, charitable, fraternal, cultural or community organization. - 251 - Sign By-law No. 6999/09 Page 20 (2) No person shall erect a flag that is more than 2.0 m2 in area. (3) No person shall erect a flag at any location other than entirely on private property. (4) No person shall erect more than 3 flags on a single property. Interior Signs 65. (1) In this section, “interior sign” means a sign in the interior of a building that is intended to be seen outside of the building and includes a window sign. (2) No person shall erect an interior sign unless it is erected in a window on the first storey of a building zoned for office, commercial or industrial uses. (3) No person shall erect an interior sign that exceeds 20% of the total window area on the first storey of the building. Home Improvement Signs 66. (1) In this section, “home improvement sign” means a sign advertising or promoting landscaping, home repairs or home renovations. (2) No person shall erect a home improvement sign that is more than 1.0 m2 in area. (3) No person shall erect a home improvement sign at any location other than entirely on private property where the home improvement is being undertaken. (4) No person shall erect a home improvement sign more than 2 days prior to the commencement of the home improvement project. (5) No person shall permit a home improvement sign to remain erected for a total of more than 90 days. No Trespassing Signs 67. (1) No person shall erect a “No Trespassing” sign that is more than 0.3 m2 in area. (2) No person shall erect a “No Trespassing” sign at any location other than entirely on private property. - 252 - Sign By-law No. 6999/09 Page 21 Home Based Business Signs 68. (1) No person shall erect a home based business sign unless a home based business licence has been issued by the City. (2) No person shall erect a home based business sign that is more than 0.2 m2 in area. (3) No person shall erect a home based business sign in any location other than entirely on private property in a low density residential zone. (4) No person shall erect a home based business sign unless no other sign is erected on the property. (5) No person shall erect a home based business sign that is internally illuminated. Posters 69. (1) In this section, “fixture” means any structure that the City permits to be located within a boulevard including a utility box, newspaper vending box, bench, transit shelter, telephone box, telephone booth, transformer box or vault, telephone pole, hydro pole, streetlight, stoplight pole, recycling waste module, mailbox, tree and street sign; and “poster” means a printed notice conveying information intended to be displayed for a temporary period of time and includes a bill, handbill, leaflet and placard. (2) No person shall erect a poster on a fixture. (3) No person shall erect a poster on a motor vehicle. Gas Station Canopies 70. (1) No person shall erect a sign under a gas station canopy that is more than 1.0 m2 in area. (2) No person shall erect a sign on a gas station canopy that contains anything other than corporate identification of the owner or operator of the gas station. - 253 - Sign By-law No. 6999/09 Page 22 PART V – GENERAL RESTRICTIONS Restrictions Applicable to All Signs 71. No person shall erect any sign, (a) that does not comply with any provision of this by-law; (b) that does not comply with any condition of a permit, licence or variance; (c) that advertises a use not permitted by the zoning by-law applicable to the property on which the sign is located; (d) without a permit if a permit is required; (e) without a licence if a licence is required; (f) on or over, or partly on or over, public property or any part of a highway without the City’s approval unless the sign is expressly permitted by this by-law to be erected on a sidewalk or a boulevard; (g) on or over, or partly on or over a driveway; (h) within 3 m of a driveway at the streetline; (i) within 15 m of a traffic light; (j) on a walkway or other means of egress on private property unless there is a minimum of 1.5 m of unobstructed footpath space between the sign and the nearest structure; (k) that projects less than 2.4 m above the walking surface of a pedestrian walkway; (l) that pertains to a past event or purpose that no longer applies; (m) that is structurally faulty, has broken, displaced or missing parts, is crookedly displayed, contains lettering that is no longer fully legible, or is otherwise not maintained properly; (n) on a roof or projecting in whole or in part above the roof, eaves or parapet of a building; (o) in a location that obstructs the view of any pedestrian or motorist so as to cause an unsafe condition; (p) that interferes with, or obstructs the view of, an authorized traffic sign, traffic signal or official sign; - 254 - Sign By-law No. 6999/09 Page 23 (q) located within a visibility triangle formed by the intersection of the street line and a driveway line, or the projections thereof and a straight line connecting 6 m from their point of intersection; (r) that obstructs, or is located in, a required parking space; (s) that has more than 2 sign faces; or (t) that is obscene or in bad taste. 72. No person shall erect, paint, mark or inscribe any sign containing any promotional or advertising content, (a) on pavement; (b) on the exterior wall of a building except as permitted by the City’s Anti-Graffiti By-law; (c) on a utility pole, tree, stone or other natural object; or (d) on a vehicle or on a trailer that is parked or located for the primary purpose of sign display. Electronic Message Displays 73. No person shall erect any sign with electronic message displays, (a) in a Special Sign District; (b) in an area zoned for residential uses; or (c) within 200 metres of an area zoned for residential uses if the display is readily visible from an area zoned for residential uses. Boulevards 74. Where signs are permitted by this by-law to be erected on a boulevard, no such sign shall be erected closer than 1.0 m from the curb of the road or, where there is no curb, closer than within 2.0 m of the travelled portion of the highway. Vacant Properties 75. No person shall erect any sign, other than a development sign, community event sign, filming location sign, real estate sign, farm sign, election sign or “No Trespassing” sign on vacant property. - 255 - Sign By-law No. 6999/09 Page 24 Special Sign Districts 76. (1) No development sign, portable sign, banner, inflatable sign or an internally illuminated sign other than an open/closed sign no more than 0.2 m2 in area shall be erected in a Special Sign District. (2) Subsection (1) does not apply to community event signs. PART VI - VARIANCES Definition 77. In this Part, “Director” means the City’s Director of Planning & Development or a designate. Variance Applications 78. An application for a variance from one or more of the requirements in this by-law shall be made by an owner of the property on which the sign is to be erected or an authorized representative of the owner. 79. A variance shall not be required in relation to the structure or other component parts of any sign if such structure or component parts have been specifically identified and described in approved site plan documents. 80. A variance application shall be filed with the Director using the City’s prescribed form. 81. Every variance application shall include all of the information required to be submitted in relation to a permit application under section 19 and section 21 (if applicable) and shall also include written reasons why the provisions of this by-law cannot be complied with. 82. Prior to making a determination on any variance application, the application details shall be brought to the attention of the City’s Site Plan Advisory Committee. 83. The Director shall notify the applicant prior to the meeting of the City’s Site Plan Advisory Committee to provide the applicant an opportunity to appear before the Committee to make representations respecting the application. 84. When commenting on a variance, the City’s Site Plan Committee shall be acting under the authority given to it under this by-law and not under the Planning Act. 85. If the applicant does not attend the City’s Site Plan Advisory Committee meeting at the appointed time, the Committee may proceed in the absence of the applicant and the applicant shall not be entitled to any further notice dealing with the application. - 256 - Sign By-law No. 6999/09 Page 25 86. In considering a variance application, the Director shall have regard for, (a) the provisions of any applicable site plan agreement; (b) special circumstances or conditions applying to the property, building or use referred to in the application; (c) whether strict application of the provisions of this by-law in the context of the special circumstances applying to the property, building or use, would result in practical difficulties or unnecessary and unusual hardship for the applicant that are inconsistent with the objectives of this by-law; (d) whether such special circumstances or conditions are pre-existing and not created by the owner or applicant; (e) whether the proposed sign will detrimentally alter the character of the area; and (f) whether the general intent and purpose of this by-law is maintained. 87. The Director may approve or refuse any variance application, and may impose any conditions upon an approval as he or she determines to be appropriate. PART VII - EXEMPTIONS 88. This by-law shall apply to all existing and proposed signs in the City other than, (a) official signs; (b) signs on private property that are less than 0.2 m2 in area provided they do not contain any promotional or advertising content; and (c) shelter advertising or any advertising on street furniture and fixtures approved by the City or the Region. 89. This by-law does not apply to any changes to a sign face if, (a) the sign has been previously approved; (b) there is no change in sign area, shape, construction or design; and (c) the sign is not located within a Special Sign District. - 257 - Sign By-law No. 6999/09 Page 26 PART VIII – ENFORCEMENT Definition 90. In this Part, “officer” means a municipal law enforcement officer appointed by the City to enforce municipal by-laws. Inspections 91. An officer may, at any reasonable time, enter upon any property for the purpose of carrying out an inspection to determine whether or not the provisions of this by-law have been complied with. 92. No person shall prevent, hinder or interfere or attempt to prevent, hinder or interfere with an inspection undertaken by an officer. Order to Comply 93. (1) Where an officer is satisfied that there has been a contravention of any provision of this by-law, the officer may issue an order requiring the owner of the property on which the contravention has occurred or the person who erected the sign to do work to correct the contravention, including removal of the sign. (2) An order shall set out, (a) reasonable particulars of the contravention; (b) the location of the property; (c) the general nature of the work required to be done to correct the contravention; and (d) the date by which the work must be done. (3) An order may be served by, (a) personally delivering it to the owner; (b) sending it by registered mail to the owner at the address of the owner shown on the last revised assessment roll for the property or the last known address of the owner; or (c) sending it by registered mail to the owner at the last known address of the owner. (4) If the address of an owner is unknown or the City is unable to effect service on an owner in accordance with subsection (3), a placard setting - 258 - Sign By-law No. 6999/09 Page 27 out the terms of the order may be placed in a conspicuous place on or near the owner’s property. (5) Service of an order under this section shall be deemed to have been effected on the date that it is delivered personally, 3 days after it was mailed, or the date that it is posted on the property, as the case may be. 94. No person shall fail to comply with an order issued under this by-law. Remedial Action 95. (1) Where an order has been issued respecting any sign and compliance has not been achieved by the date specified in the order, the City may cause the work set out in the order to be done. (2) The City may recover all costs of doing any work undertaken pursuant to subsection (1), together with an administration charge equal to 25% of such costs, from the owner by adding the costs to the tax roll and collecting them in the same manner as property taxes. Removal of Signs 96. (1) Where a sign is erected on, over, partly on, or partly over, property owned by or under the jurisdiction of the City, such sign may be removed immediately by the City without notice or compensation. (2) A sign removed by the City shall be stored for a period of not more than 30 days, during which time they may be redeemed by the person who erected the sign upon payment of the applicable fee set out in Schedule “A”. (3) Signs not redeemed by the person who erected the sign within 30 days of removal by the City shall be disposed of by the City without notice or compensation. Liens 97. All costs incurred by the City for the removal, care and storage of a sign that was erected in contravention of this by-law are a lien upon the sign that may be enforced by the City under the Repair and Storage Liens Act. Offences and Penalties 98. Every person who contravenes any provision of this by-law is guilty of an offence and upon conviction is liable to a fine pursuant to the provisions of the Provincial Offences Act. 99. No person shall make a false or intentionally misleading recital of fact, statement or representation in any application or other document required by this by-law. - 259 - Sign By-law No. 6999/09 Page 28 PART IX – GENERAL Other Applicable Laws 100.The applicant shall be responsible for obtaining the approval from any othergovernment authority having jurisdiction over the installation of a proposed sign. Short Title 101.This by-law may be referred to as the “Sign By-law”. Repeal 102.By-law No. 2439/87, as amended, is repealed. Effective Date 103.This by-law comes into effect on the date of its passing. By-law read a first, second and third time and finally passed this 16th day of November, 2009. ___________________________________ David Ryan, Mayor __________________________________City Clerk - 260 - Sign By-law No. 6999/09 Page 29 SCHEDULE “A” FEES SIGN TYPE FEE Ground Sign $540 Wall Sign $540 Development Sign $540 Billboard Permit $540 Portable Sign Licence $100 Banner and Inflatable Sign $100 Sidewalk Sign $100 Billboard Annual Licence $500 Additional fee for any sign installed prior to permit issuance $540 Revision Fee $157 Additional fee for any sign installed prior to licence issuance $50 Redemption Fee – all signs less than 2 m2 $25 Redemption Fee – all other signs $100 Sign Variance – Ground Sign, Wall Sign or Development Sign $603 Sign Variance – All Other Signs $100 Fees are per sign and are not refundable. - 261 - Sign By-law No. 6999/09 Page 30 SCHEDULE “B” - SPECIAL SIGN DISTRICTS Schedule “B1” Liverpool Road Waterfront District Schedule “B2” Whitevale District Schedule “B3” Greenwood District Schedule “B4” Cherrywood District Schedule “B5” Green River District Schedule “B6” Claremont District Schedule “B7” Brougham District Schedule “B8” Kinsale District Schedule “B9” Balsam District - 262 - Sign By-law No. 6999/09 Page 31 - 263 - Sign By-law No. 6999/09 Page 32 - 264 - Sign By-law No. 6999/09 Page 33 - 265 - Sign By-law No. 6999/09 Page 34 - 266 - Sign By-law No. 6999/09 Page 35 - 267 - Sign By-law No. 6999/09 Page 36 - 268 - Sign By-law No. 6999/09 Page 37 - 269 - Sign By-law No. 6999/09 Page 38 - 270 - Sign By-law No. 6999/09 Page 39 - 271 - Sign By-law No. 6999/09 Page 40 - 272 - Report to Executive Committee Report Number: SUS 09-24 Date: October 7, 2024 From: Kyle Bentley Director, City Development & CBO Subject: Update on Diabetes Canada Textile Drop Box Initiative - File: D-7001-027 Recommendation: 1. That Report SUS 09-24 be received for information. Executive Summary: The purpose of this report is to provide a one-year update on the textile diversion program that enabled the installation of three textile drop boxes on municipally owned properties, in partnership with Diabetes Canada. On March 27, 2023, Council provided approval for the City of Pickering to conduct a one-year pilot project with Diabetes Canada, whereby Textile Drop Boxes would be placed on three municipal properties (see Resolution #121/23, Attachment 1). On June 26, 2023, Council approved the formal execution of a Textile Recycling Bin License Agreement between the City and Diabetes Canada which enabled the program to commence (see Resolution #231/23, Attachment 2). The agreement was fully executed in July 2023. Diabetes Canada installed the units on October 26, 2023, and City staff have monitored the program for approximately one-year. Staff are pleased to report that the program has been successful. Through this initiative, the community has diverted over 8,600 kilograms (19,000 pounds) of textiles. In addition, proceeds from this program help Diabetes Canada send children to the Diabetes D-Camps for kids impacted by Type 1 diabetes. As advised by Legal Services staff, no further action will be required by the partners in relation to the License Agreement, as it contained provisions for automatic renewal. Staff will continue to monitor the program and address issues that may arise. Relationship to the Pickering Strategic Plan: The recommendations in this report respond to the Pickering Strategic Plan Priorities of Lead & Advocate for Environmental Stewardship, Innovation & Resiliency; Strengthen Existing & Build New Partnerships; and Foster an Engaged & Informed Community. Financial Implications: Not applicable to this report. - 273 - SUS 09-24 October 7, 2024 Subject: Update on Diabetes Canada Textile Drop Box Initiative Page 2 Discussion: The purpose of this report is to provide a one-year update on the Diabetes Canada Textile Drop Box Initiative. Council provided approval through Resolution #121/23 and Resolution #231/23 to execute a Textile Recycling Bin License Agreement between the City of Pickering and National Diabetes Trust Corp., in its capacity as Trustee for the National Diabetes Trust, to have the three textile drop boxes placed on City of Pickering properties. In October 2023, the units were installed on the following three municipally owned properties: i) the southeast corner of the South Esplanade municipal parking lot; ii) the southwest side of the gravel arena parking lot at Chestnut Hill Developments Recreation Complex; and iii) Dunmoore Park. Before installation, City staff worked with Diabetes Canada to revise bin branding to include contact information so that residents could report an issue directly to Diabetes Canada, without needing to contact the municipality. Participation in this program and location of the units were promoted in a media release, and on both the municipal and Diabetes Canada websites. Staff committed to monitor implementation of the one-year pilot and report back. As per the terms in the License Agreement, staff noted that Diabetes Canada has continued to service the bins seven days a week ensuring the removal of all debris and materials inside and outside of the bin, and that the area around the bins was left free of any materials or debris. Only one comment has been expressed to the City’s Customer Care staff and it was in relation to bin placement. The program was successful from both an environmental, financial, and social perspective. Thanks to the support of the Pickering community, Diabetes Canada diverted over 8,600 kilograms (19,000 pounds) of textiles from waste, which also generated funds to help send children to the Diabetes D-Camps for kids impacted by Type 1 diabetes. Legal Services advised no further action is required by the partners regarding the License Agreement, since it included provisions for an automatic renewal. However, the City maintains the ability to terminate the program with 30 days’ notice any time should issues arise. Looking ahead, City staff will continue to monitor the program and promote the importance of textile diversion. Attachments: 1. Resolution #121/23 2. Resolution #231/23 - 274 - SUS 09-24 October 7, 2024 Subject: Update on Diabetes Canada Textile Drop Box Initiative Page 3 Prepared By: Original Signed By Kristy Gagen Coordinator, Environmental Engagement Chantal Whitaker, BESc (Hons), CSR-P Original Signed By Manager, Sustainability & Strategic Environmental Initiatives Approved/Endorsed By: Original Signed By Kyle Bentley, P. Eng. Director, City Development & CBO KG:CW:ld Recommended for the consideration of Pickering City Council Original Signed By Marisa Carpino, M.A. Chief Administrative Officer - 275 - Attachment 1 to Report SUS 09-24 Legislative Services Division Clerk’s Office Directive Memorandum March 30, 2023 To: Kyle Bentley Director, City Development & CBO From: Susan Cassel City Clerk Subject: Direction as per Minutes of the Meeting of City Council held on March 27, 2023 Director, City Development & CBO, Report SUS 03-23 Re-examination of Diabetes Canada Textile Drop Box Initiative - Council Resolution #223/20 Council Decision Resolution #121/23 Please take any action deemed necessary. Susan Cassel Copy: Chief Administrative Officer 1. That Report SUS 03-23 regarding the Diabetes Canada Textile Drop Box Initiative be received; 2. That the City of Pickering does enter into a partnership agreement with Diabetes Canada for a Textile Drop Box Initiative and that staff be directed to draft a partnership agreement for Council’s consideration that includes: i. a one-year pilot project whereby Diabetes Canada Textile Drop Boxes will be installed on the following three City of Pickering properties: i) the southeast corner of the South Esplanade municipal parking lot; ii) the southwest side of the gravel arena parking lot at Chestnut Hill Developments Recreation Complex; and iii) Dunmoore Park; and, ii. that staff be directed to report back to Council in Q2 2024 with results of the pilot project and provide recommendations for next steps; 3. That staff be directed to develop and implement a community education and outreach program pertaining to textile diversion within the City of Pickering; and, 4. That the appropriate officials of the City of Pickering be authorized to take the necessary actions as indicated in this report. - 276 - Attachment 2 to Report SUS 09-24 Legislative Services Division Clerk’s Office Directive Memorandum June 30, 2023 To: Kyle Bentley Director, City Development & CBO From: Susan Cassel City Clerk Subject: Direction as per Minutes of the Meeting of City Council held on June 26, 2023 Director, City Development & CBO, Report SUS 06-23 Diabetes Canada Textile Drop Box License Agreement Council Resolution #121/23 Council Decision Resolution #231/23 Please take any action deemed necessary. Susan Cassel Copy: Director, Finance & Treasurer Director, Corporate Services & City Solicitor Chief Administrative Officer 1. That the Mayor and City Clerk be authorized to execute a Textile Recycling Bin License Agreement between the City of Pickering and National Diabetes Trust Corp., in its capacity as Trustee for the National Diabetes Trust, to install textile drop boxes on three City of Pickering properties, for a term of one-year, as set out in the draft License Agreement contained in Appendix I to this report, subject to minor revisions as may be required by the Director, Corporate Services & City Solicitor, Director, Finance & Treasurer, and/or Chief Administrative Officer; and, 2. That the appropriate officials of the City of Pickering be authorized to take the necessary actions as indicated in this report. - 277 -