HomeMy WebLinkAboutPLN 22-25Report to Council
Report Number: PLN 22-25
Date: October 27, 2025
From: Kyle Bentley
Director, City Development & CBO
Subject: Universal City Seven Developments Inc. – Request for Development Charges
Deferral
1475 Celebration Drive
File: D-5000-002
Recommendation:
1. That Report PLN 22-25 regarding Universal City Seven Developments Inc. – Request for
Development Charges Deferral be received;
2. That, pursuant to By-law 8190/25, as amended, Council authorize the Mayor and City
Clerk to execute a DC Deferral Agreement, subject to any necessary, agreed to, minor
refinements as determined by the Director, Finance & Treasurer , the Director, Corporate
Services & City Solicitor, and the Chief Administrative Officer; and
3. That the appropriate officials of the City of Pickering be authorized to take the actions
necessary to implement the recommendations of this report.
Executive Summary: The purpose of this report is to obtain Council’s approval for the
City to enter into a Development Charges Deferral Agreement with Universal City Seven
Developments Inc., pursuant to By-law 8190/25, as amended.
City staff recommend approval of the Development Charges (DC) deferral, in accordance with
the Council approved DC Deferral program (Resolution #760/25). The program delays the
collection of DCs for Universal City Tower 7 (UC7) from the issuance of the building permit to
the first occupancy. The rate at which the DCs would be calculated would be in accordance
with the DC Act, which is based on the date the site plan application was deemed complete,
namely April 29, 2022.
This financial incentive will prevent any undue delay in the construction process of this
development. Construction and occupancy of this building will also increase the City’s property
tax revenues.
Relationship to the Pickering Strategic Plan: The recommendations in this report respond
to the Pickering Strategic Plan Priorities of Champion Economic Leadership & Innovation; and
Advance Innovation & Responsible Planning to Support a Connected, Well-Serviced
Community.
PLN 22-25 October 27, 2025
Page 2
Financial Implications: Deferring DC payments places additional pressure on the City’s
cash flow, as growth-related infrastructure must be financed in advance of DC collection.
Normally, DCs are payable upon issuance of the first building permit; however, under a
deferral agreement, the timing of payment is modified from building permit issuance to a
different date specified in the agreement – in this case, occupancy. For large tower projects,
which can take three to four years to complete, this delay may create DC cash flow issues,
particularly for growth related capital projects funded through DC debt.
For UC7, approximately $5.7 million (see Table 1) in City DCs would be deferred to
occupancy, projected for October 2029, without any associated interest charges. The
estimated interest loss associated with the deferred DC is $1,012,588 calculated using a
notional investment return of 4.19 percent per annum, consistent with the City’s short-term
investment yield. This rate reflects the opportunity cost to the City of funds otherwise held in
the Development Charges Reserve Fund. This shortfall will be recouped through higher
charges (DC rates) on future developments, shifting the cost of today’s discretionary reduction
onto future growth.
To bridge this timing gap, the City may need to rely on interim borrowing from DC reserve
funds or external debt, which increases financial risk and long-term debt servicing costs. While
the Province has encouraged municipalities to use tools that support housing supply, the City
must balance these objectives against fiscal sustainability and the adequacy of its DC reserve
fund balances.
Although the Community Benefits Charge (CBC) does not form part of the DC deferral
framework, it is noted for completeness that the proposed development is exempt from the
CBC fee (Resolution #966/22).
Discussion: The purpose of this report is to obtain Council’s approval to enter into a DC
Deferral Agreement with Universal City Seven Developments Inc. (Universal City), pursuant to
By-law 8190/25, as amended (DC By-law).
PLN 22-25 October 27, 2025
Page 3
Background
Universal City Seven Developments Inc. has received Site Plan Approval (File S 06/22) to
construct one residential tower (UC7), containing 482 residential units (see Attachment 1,
Approved Site Plan). The City deemed this application complete on April 29, 2022. This date is
important because under Section 26.2 of the Development Charges Act, the DCs for the
development as shown on the submitted site plan are fixed at the rates in effect on the date
the Site Plan Application was deemed completed.
At the Council Meeting of June 23, 2025 Council approved the 2025 Development Charge
Background Study and enacted the corresponding DC By-law, which took effect on July 1, 2025
(Report FIN 08-25, Resolution #760/25).
The DC By-law typically requires DCs to be paid prior to the issuance of a building permit.
However, to support long-term growth and intensification, Council also approved (at this meeting)
the introduction of a DC Deferral Program targeted to high-rise residential, industrial and
commercial developments (Resolution #760/25). Phase 1 of this program commenced
retroactively on April 1, 2025, and will continue until December 31, 2025.
On June 16, 2025, Universal City applied to this DC Deferral Program to defer payment of the
City’s DCs for UC7 until the date of first occupancy (as determined by the City). Over the past
several months, City staff have been working diligently to review their application for
compliance with eligibility criteria and completeness of the required documentation. Staff have
determined that Universal City qualifies for a DC Deferral for UC7 and recommend that the
City enter into a DC Deferral Agreement (see Attachment 2, Draft DC Deferral Agreement).
Attachments:
1. Approved Site Plan
2. Draft DC Deferral Agreement between Universal City Seven Developments Inc. and the
City of Pickering
PLN 22-25 October 27, 2025
Page 4
Prepared By:
Original Signed By
Nilesh Surti, MCIP, RPP
Division Head, Development Review
& Urban Design
Original Signed By
Raghu Kumar
Senior Financial Analyst
Development Charges & Capital Management
Approved/Endorsed By:
Original Signed By
Kyle Bentley, P. Eng.
Director, City Development & CBO
Original Signed By
Stan Karwowski
Director, Finance & Treasurer
NS:KB:ld
Recommended for the consideration
of Pickering City Council
Original Signed By
Marisa Carpino, M.A.
Chief Administrative Officer
Attachment 1 to Report PLN 22-25
Approved Site Plan
City Development
Department
Oct. 06, 2025FULL SCALE COPIES OF THIS PLAN ARE AVAILABLE FOR VIEWING AT THE CITY OF PICKERING
CITY DEVELOPMENT DEPARTMENT.
S 06/22
Universal City Seven Developments Inc. Applicant:
DATE:
File No:
L:\Planning\01-MapFiles\S\2022
N
SA
N
D
Y
B
E
A
C
H
R
D
Attachment 2 to Report PLN 22-25
DEVELOPMENT CHARGES DEFERRAL AGREEMENT
This Agreement is made the ___ day of October, 2025
BETWEEN:
UNIVERSAL CITY SEVEN DEVELOPMENTS INC.
(the “Owner”)
-and -
THE CORPORATION OF THE CITY OF PICKERING
(the “City”)
RECITALS
WHEREAS:
(a)the City of Pickering passed by-law number 8190/25 (the “City DC By-law”),
which imposes development charges against land to pay for increased capital
costs required because of increased needs for services arising from development
of the area pursuant to the City’s authority under the Development Charges Act,
1997, S.O. 1997, c. 27 (“DC Act”);
(b)the City DC By-law permits the City to enter into agreements in accordance with
section 27 of the DC Act, to provide for all or any part of a development charge to
be paid before or after it would otherwise be payable;
(c)pursuant to Report FIN 08-25 adopted by City Council, the City is offering a
development charge deferral program for eligible developments that will allow an
applicant to pay the applicable development charge s at first occupancy (the
“City’s Development Charge Deferral Program”);
(d)the Owner is the registered owner of the property municipally known as 1475
Celebration Drive and described in Schedule “A” attached to this Agreement
(the “Property”);
(e)the Owner has applied for an approval for which development charges are
payable within the meaning of the City DC By-law in respect of the Property in
order to permit the construction of a 482 Unit condominium development (the
“Development”);
Page 2
(f) the Owner has requested to enter the City’s Development Charge Deferral
Program to defer the payment of development charges relating to the
Development which would otherwise be due and payable at or prior to the
issuance of the building permit pursuant to the City DC By-law to First Occupancy
in accordance with this Agreement.
(g) The Parties agree that this Agreement shall be registered against title to the
Property by the City in accordance with subsection 51(26) of the Planning Act.
NOW THEREFORE in consideration of the mutual covenants hereinafter contained, the
sum of ten dollars ($10.00) and other good and valuable consideration, the receipt and
sufficiency of which is hereby acknowledged, the Parties agree as follows:
INTERPRETATION
Definitions
1. In this Agreement and in the recitals above,
(a) “Agreement” means this Development Charges Deferral Agreement;
(b) “Development Charge Amount” means any development charges related
to the Development or the processing of any application relating to the
Development by the City, and without derogating from the generality of the
foregoing development, payable to the City by the Owner pursuant to the
following:
(i) the City of Pickering Development Charges By-law, being By-law No.
8190/25, as amended or replaced from time to time.
(c) “Due Date” means the date that is two (2) business days following first
occupancy of the Development as defined herein;
(d) “Owner” means the Owner identified on page 1 hereof and such Owner’s
heirs, administrators, successors and permitted assigns;
(e) “City” means The Corporation of the City of Pickering acting as a body
corporate and all its successor corporations and entities, their past, present
and future elected and appointed officials, officers, representatives,
employees, servants, agents and their respective successors, assigns,
heirs and administrators;
(f) “Prime” means the annual rate of interest announced by the Royal Bank of
Canada from time to time as being a reference rate then in effect for
Page 3
determining interest rates on commercial loans made in Canadian currency
in Canada;
(g) First Occupancy: means the date an Authority to Occupy certificate is
issued for the building by the City of Pickering, or the first occupancy of the
building, whichever is sooner;
(h) Occupancy: means the definition listed in the Ontario Building Code 2024,
under regulations per section 34 of the Building Code Act, 1992 .
Schedules
2. The following Schedules are attached to and form part of this Agreement:
Schedule A Legal Description of the Property
Schedule B Residential Development Charges Information Form(s)
Schedule C Letter of Credit Template
DEVELOPMENT CHARGE DEFERRAL
Development Charge Amount
3. The Parties agree that the site plan application date for the Development is April
29, 2022 and therefore the applicable DC rate for a 1 Bedroom Condominium
Unit is $9,707.00; for a 2 Bedroom Condominium Unit $13,702.00; and for a 3
Bedroom Condominium Unit $13,702.00 provided the first building permit is
issued within two years of the date the site plan application is approved.
DC Rate
Schedule
Total
Units
Applicable DC Rate Total
One-Bedroom &
Smaller
Condominium
329 $9,707.00
(4/29/2022 Rates)
$3,193,603.00
Two-Bedroom
Condominium
141 $13,702.00
(4/29/2022 Rates)
$1,931,982.00
Three-Bedroom
Condominium
12 $13,702.00
(4/29/2022 Rates)
$ 164,424.00
Interest
Calculation(s)
n/a 2.25% $384,944.35
Page 4
4. The Parties agree that the total number of units in the Development that are
subject to the residential development charges rates under the City DC By-laws is
482 with 329 units at the 1 Bedroom & Smaller Condominium rate and 141 units
at the 2 Bedroom Condominium rate and 12 units at the 3 Bedroom
Condominium rate, for a total of 482 units, as identified above and in Schedule B,
Residential Development Charges Information Form(s). Interest between April 29,
2022 and Conditional Building Permit Issuance (June 26, 2025) is $384,944.35.
The Total amount of the Development Charges is $5,674,953.35 as shown in
Schedule B.
5. The Owner acknowledges and agrees that the deferral of development charges
under this Agreement only applies to the units of the Development that are
subject to the residential development charges rates under the City DC By-law
and does not apply to any other area of the Development that is subject to other
development charges rate(s).
6. The Parties agree that the amount of the Development Charge Amount
applicable to the Development based on the number of units and the residential
DC rate that would otherwise be payable but for the deferral under this
Agreement is $5,674,953.35.
7. Notwithstanding sections 3 and 6, the Owner acknowledges and agrees that if,
prior to the date the first building permit is issued, the number or type of units
subject to residential development charges change, the Development Charge
Amount will be re-assessed and calculated pursuant to the City DC By-law.
8. Notwithstanding sections 3 and 6, the Owner acknowledges and agrees that if the
first building permit is not issued for the Development by the end of business on
January 15, 2027, the applicable residential DC rate and the Development
Charge Amount is subject to change. The applicable residential DC rate and the
Development Charge Amount will be re-assessed and calculated pursuant to the
City DC By-law in accordance with the DC rates in existence at that time.
9. The Parties agree that the Development Charge Amount shall be paid on or
before the Due Date. The Owner agrees to notify the City that the Development is
to be occupied within five (5) business days of the First Occupancy.
10. The Parties agree the interest rate that shall be applied to the Development
Charge Amount shall be Prime percent per annum which shall accrue from the
first day following the Due Date. Interest shall become payable only upon default
of this Agreement by the Owner.
11. The Owner agrees that if the payment is not received, in whole or in part, by the
payment’s applicable Due Date, without limiting or prejudicing and in addition to
any other right or remedy the City has in law, the City may draw upon the Security
Page 5
to satisfy the unpaid Development Charge Amount and accrued interest and any
outstanding amounts not satisfied by the Security may be added to the tax roll for
the Property and collected as realty taxes by the City.
12. The Owner acknowledges and agrees that it has not and will not file a complaint
pursuant to the Development Charges Act, 1997 with the City or in any other
forum, with respect to the determination and application of the Development
Charge Amount.
OTHER MATTERS
Security
13. The Owner shall file with the City a letter of credit (the “Security”) in the amount of
$5,674,953.35 (100% of the Development Charge Amount) prior to obtaining a
building permit for the Development in order to guarantee the due performance of
all of the Owner’s obligations under this Agreement. The Security shall be in a
form satisfactory to the City’s Treasurer, as per Schedule C, the Letter of Credit
Template.
Termination
14. Notwithstanding any provision in this Agreement, the Owner agrees that this
Agreement terminates, and the unpaid amount of the Development Charge
Amount plus applicable interest, if any, becomes due and payable immediately in
full in the event of any default or breach of this Agreement that has not been
remedied within five (5) business days following receipt by the Owner of written
notice of such breach or default. For purposes of this Agreement, a default or
breach of this Agreement shall be deemed to include, but not limited to the
following:
(a) the Property, in whole or the portion of the Property upon which the
Development is located, is sold or otherwise transferred by the Owner;
(b) a mortgage, charge, lien, execution or other encumbrance affecting the
Property becomes enforceable against the Property and has not been
vacated or discharged;
(c) the Owner becomes bankrupt, whether voluntary or involuntary, or
becomes insolvent or a receiver/manager is appointed with respect to the
Property; or
(d) payment payable under this Agreement remains unpaid for more than
ninety (90) days after it is due and two (2) notices have been provided to
the Owner.
Page 6
15. Notwithstanding subsection 14(a) above, the Agreement shall not terminate if the
subsequent owner or transferee, prior to the date of the sale or transfer of the
Property, enters into an agreement with the City in a form and substance
satisfactory to the City, acting reasonably, where the subsequent owner or
transferee agrees to observe and perform all of the Owner’s covenants,
agreements and obligations under this Agreement as if the subsequent owner or
transferee was an original party hereto. The Owner shall not assign or transfer
this Agreement without the written consent of the City.
16. The Parties agree that it shall be a default if the Owner fails to obtain the building
permit, or if the Development requires more than one building permit, the first
building permit, by December 31, 2025.
Indemnity
17. The Owner agrees to defend, indemnify and hold harmless the City from any and
all manners of action, causes of action, claims, suits, losses, debts, dues,
accounts, bonds, covenants, contracts, damages, costs, interest, demands,
liabilities, applications, directives, third party claims or actions, and prosecutions,
directives and/or orders by a governmental authority, directly or indirectly
incurred, sustained or suffered by or asserted against the City arising out of,
relating to or resulting from the breach of this Agreement and any other obligation
of the Owner under this Agreement; provided, however, that the foregoing
indemnity shall not apply with respect to a breach by the Owner that arises as a
result of the negligence or wilful misconduct of the City or anyone for whom the
City is responsible in law.
18. Without limiting any of its covenants and obligations set out elsewhere in this
Agreement, the Owner agrees to pay all reasonable costs and expenses in
connection with
(a) the registration and discharge of this Agreement against title to the
Property;
(b) the preparation of consents to this Agreement;
(c) the preparation of assumption agreements for this Agreement;
(d) without limiting the generality of the foregoing, all reasonable legal costs
and expenses incurred by the City in the event that it takes any legal
action in response to any breach or default of this Agreement by the
Owner.
19. The Parties agree that the obligations contained in section s 17 and 18 shall
survive expiration and/or termination of this Agreement.
Page 7
Registration
20. This Agreement shall be registered against title to the Property by the City and
shall be enforceable against the Owner and all subsequent owners of the
Property.
21. The Owner shall reimburse the City for the cost of registering this Agreement and
all related documents against title to the Property, including, but not limited to:
(a) the registration and discharge of this Agreement against title to the
Property.
22. At the request of the Owner, the City shall forthwith execute a consent to the
discharge of this Agreement from title to the Property provided that the Owner
has paid to the City the full Development Charge Amount, all other amounts
outstanding under this Agreement, and registration expenses for such release.
Recitals
23. The recitals contained in this Agreement are true and correct and are legally
binding and form a true part of this Agreement.
Extended Meanings
24. This Agreement shall be read with all changes in gender or number as the
context may require.
Further Assurances
25. The Parties covenant and agree that at all times and from time to time hereafter
upon every reasonable written request to do so, they shall make, execute, deliver
or cause to be made, done, executed and delivered, all such reasonable further
acts so as to effectively implement and carry out the true intent and meaning of
this Agreement.
Notices
26. Any notice required in writing in this Agreement shall be delivered to the
following address:
To the Owner at:
Attention: Steven Warsh, President (Chestnut Hill Developments)
Phone No.: 416.649.4470
E-mail: stevenwarsh@chestnuthillhomes.ca
Page 8
And to the City at:
One The Esplanade
Pickering Civic Complex
Pickering ON L1V 6K7
Attn: City Clerk
27. Notice shall be sufficiently given if:
(a) delivered in person;
(b) sent by registered mail; or
(c) sent by electronic transmission during normal business hours on a
business day.
28. Each notice sent shall be deemed to have been received,
(a) on the day it was delivered;
(b) on the fifth business day after it was mailed (excluding each business day
during which there existed any general interruption of postal services due
to strike, lockout or other cause); or
(c) on the same day that it was sent by electronic transmission or on the first
business day thereafter if the day on which it was sent by electronic
transmission was not a business day.
29. The Owner may change its address for notice by giving notice to the City Clerk in
the manner provided in this section.
Time of the Essence
30. Time is of the essence of this Agreement and every part of this Agreement and
no extension or variation of this Agreement shall operate as a waiver of this
provision.
31. When calculating the period of time within which or following which any act is to
be done or step taken pursuant to this Agreement, the date which is the reference
day in calculating such period shall be excluded.
Rights and Remedies
32. All rights and remedies given to the City by this Agreement are distinct, separate
and cumulative and may be jointly or separately exercised by the City and shall
Page 9
not be deemed to be in exclusion of any other rights or remedies available to the
City under this Agreement or in law. No delay or omission by the City in
exercising any such right or remedy shall operate as a waiver of them or any
other right or remedy, and no single or partial exercise of a right or remedy shall
preclude any other or further exercise of them or the exercise of any other right or
remedy.
33. This Agreement is made entirely for the convenience and benefit of the Owner
and is in no way to be construed as a waiver or surrender of any rights or
remedies that the City may have to recover the Development Charge Amount by
any lawful means from present and future owners of the Property or as taxes
upon the Property.
Successors and Assigns
34. The Owner shall not assign this Agreement without first obtaining the City’s
consent which may not be unreasonably denied.
35. This Agreement shall enure to the benefit of and shall be binding upon the Parties
hereto and their respective heirs, executors, administrators, successors and
permitted assigns.
Entire Agreement
36. This Agreement constitutes the entire agreement between the Parties with
respect to the matters set out herein and may not be modified except by
subsequent agreement in writing and executed by the Parties.
Severability of Terms
37. All of the terms of this Agreement are severable from each other and will survive
the invalidity of any other term of this Agreement.
Acknowledgment
38. The parties acknowledge having had an opportunity to review this Agreement
with their legal advisers and acknowledge that they fully understand all of the
terms contained in it and that the only consideration for this Agreement is as
referred to above.
Applicable Law
39. This Agreement shall be construed in accordance with and governed by the laws
of the Province of Ontario.
Page 10
Electronic and Counterpart Signatures
40. This Agreement and any Ancillary Agreements may be executed in one or more
counterparts, each of which shall be deemed to be an original and all of which,
when taken together, shall be deemed to be one and the same agreement or
document. A signed copy of this Agreement or any Ancillary Agreement
transmitted by facsimile, email or other means of electronic transmission shall be
deemed to have the same legal effect as delivery of an original executed copy of
this Agreement or such Ancillary Agreement for all purposes.
41. This Agreement shall be effective from and after the date of signing by the City,
or by its duly authorized designates.
IN WITNESS WHEREOF the parties have executed this Agreement and if required may
do so with counterpart signatures.
OWNER
2025/ /
Name:
Title:
2025/ /
Name:
Title:
I/We have authority to bind the Corporation
THE CORPORATION OF THE CITY OF PICKERING
2025/ /
Kevin Ashe, Mayor
2025/ /
Susan Cassel, City Clerk
Page 11
Schedule A
Legal Description of the Property
CON 1 S PT LOT 21 NOW 40R30834 PART 3 (NOW 40R32304 PARTS 8, 12, 13, 15,
19-20)
[NTD: To be provided by Owner]
Page 12
Schedule B
Residential Development Charges Information Form
Universal City Seven (UC7)
CITY DEVELOPMENT CHARGES RATES BASED UPON
DEVELOPMENT SITEPLAN APPLICATION
DEEMED COMPLETE DATE OF APRIL 29, 2022.
Page 13
Page 14
Page 15
Schedule C
See Attached Letter of Credit Template.
Required form for Letter of Credit
[Insert name of]) Agreement
To: The Corporation of the City of Pickering, Civic Complex
One The Esplanade, Pickering, ON L1V 6K7
Re: Description of Lands Affected
(Use exact description from ‘Lands Affected’ clause in Agreement)
City File: (SP#, S# or D#)
We hereby authorize you to draw on [insert name of bank], [insert address of bank], for account of
[insert name of company or companies obtaining security] up to an aggregate amount of [insert
amount of security in figures and in full] available by drafts at sight for 100% on demand as follows:
Pursuant to the request of our customers(s), the said [insert name of company or companies
obtaining security], we [insert name of bank], [insert address of bank], hereby establish and give
to you an irrevocable Letter of Credit in your favour in the total amount of [insert amount of security
in numbers and in words] which may be drawn on by you at any time and from time to time upon
written demand for payment made upon us by you which demand we shall honour without inquiring
whether you have a right as between yourself and our said customer(s) to make such demand, and
without recognizing any claim of our said customer(s) .
Provided, however, that you are to deliver to [insert name of bank], [insert address of bank], at
such time as a written demand for payment is made upon us a certificate signed by you agreeing or
confirming that monies drawn pursuant to this Letter of Credit are payable to you or are to be or have
been expended pursuant to obligations incurred or to be incurred by you with reference to your file
regarding a [insert either Site Plan Control, Subdivision or Development Agreement] dated
[insert date of Agreement], between [insert name of owner referenced on Agreement, other
than City and Encumbrancer(s)] and The Corporation of the City of Pickering; this Letter of Credit
is required pursuant to section of that Agreement.
Partial drawings are permitted.
The amount of this Letter of Credit shall be reduced from time to time as advised by notice in writing
given to us from time to time by you.
This Letter of Credit will continue up to and including [insert date of expiry of Letter of Credit] and
will expire on that date and you may call for payment of the full amount outstanding under this Letter
of Credit at any time up to the close of business on that date. It is a condition of this Letter of Credit
that it shall be deemed to be automatically extended for one year from the present or any future
expiration date hereof, unless thirty days prior to any such date, we shall notify you in writing by
registered mail that we elect not to consider this Letter of Credit renewed for any such additional
period.
We hereby covenant with drawers, endorsers, and bona fide holders of drafts drawn under and in
accordance with the terms of this credit that such drafts will be duly honoured if drawn and negotiated
on or before [insert date of expiry of Letter of Credit] or any automatically extended expiry date.
The drafts drawn under this credit are to be endorsed hereon and shall state on their face that they
are drawn under [insert name of bank], [insert address of bank].
Dated this day of , 20 .
Instructions for completing Letter of Credit:
1. Letter of Credit must be typed on bank letterhead.
2. Information required in square brackets must be provided where indicated, without brackets.
3. Phrases shown in round brackets must be included without brackets where there are two or
more companies comprising the customer.
4. The date in the sixth paragraph must be at least one year from the date of the Letter of Credit.
5. The date in the seventh paragraph must be the same as the date in the sixth paragraph.
6. Bank signatories must show name, printed or typed, and title, in addition to signature.
Acceptable Banking Institutions:
1. Letters of Credit may be accepted from any of the following six largest banks set out in Schedule
I of the Bank Act (R.S.C.1985, C.B-1.01, and any amendments thereto):
• Bank of Montreal
• Bank of Nova Scotia
• Canadian Imperial Bank of Commerce
• National Bank of Canada
• Royal Bank of Canada
• Toronto Dominion Bank
2. Letters of Credit may be accepted from other Schedule I banks and Schedule II banks listed in the
Bank Act (R.S.C. 1985, C.B-1.01 and any amendments thereto), that meet and maintain
minimum credit ratings as described in the City’s Letters of Credit Acceptance policy
3. Letters of Credit from any other institutions, including trust companies, credit unions and
Schedule III banks, will not be accepted.