Standardization of Tax-Related Administrative
Service Charge (All Wards)
The Corporate Services Committee recommends the adoption of the following report (March 17,
1998) from the Chief Financial Officer and Treasurer:
Purpose:
This report sets out proposed standardized charges relating to tax-related administrative services
provided to taxpayers by the City of Toronto.
Source of Funds/Financial Implications:
The proposed standardized service charges will generate approximately $458,000.00 in additional
revenue in 1998 and is part of the 1998 Finance Department Budget.
Recommendations:
It is recommended that:
(1) Council adopt the charges for tax-related administrative services as set out in Appendix 1 of this
report effective June 1, 1998;
(2) authority be granted for the introduction of the necessary bills in Council; and
(3) the appropriate civic officials be authorized and directed to take the necessary actions to give effect
to the foregoing.
Comments:
Charges for tax-related administrative services vary among the former Area Municipalities. In the
context of amalgamation, fees for similar services should be harmonized across the new City.
Some of the charges relate to services provided to individual ratepayers upon request, such as the
provision of tax certificates for property sale closings. Other charges relate to the recovery of the
administrative costs incurred to maintain individual tax accounts, such as the charge for processing a
dishonoured cheque.
All existing charges were thoroughly examined by a staff team. The proposed charges for services
provided by the new City are set out in Appendix 1.
In some cases, service charges, such as charges for current year tax receipts, are being discontinued. Of
note is the proposed fee of $50.00 for tax clearance certificates. The fee proposed is slightly higher than
the fees previously charged by most of the former Area Municipalities and many of the surrounding
GTA municipalities. However, the proposed tax certificate fee will include enhanced services for the
legal community and is in line with other municipalities, such as Richmond Hill, Vaughan, Nepean and
Ottawa, that provide tax certificates through an automated service. This service, which will be available
in Toronto later in 1998, will provide the ability to request and receive tax certificates electronically.
In most cases, the former Area Municipalities have set the current fees to be charged with respect to tax
certificates and other revenue-related service charges in by-laws or their municipal codes. To the extent
that there is any conflict between the recommendations in this report and by-laws presently in place in
the former municipalities, it is proposed that the provisions of the new by-law will apply.
Approximately $458,000.00 in additional revenue will be realized as a result of these standard fees if
implemented on June 1, 1998, and $785,000.00on an annualized basis.
Contact Name:
Ed DeSousa - Phone: 397-4226 - Fax: 392-3649 or Audrey Birt - Phone: 392-7820 - Fax: 392-0364
Appendix 1
Summary of 1997 Tax Administration Related Services and Fees
and Proposed Changes for 1998
|
East York |
York |
Etobicoke |
Scarborough |
North York |
Toronto |
Proposed
for 1998 |
Additional
Revenue for
1998 (June
1) |
| Tax
Clearance
Certificates |
$35.00 |
$35.00
$50.00 - 24
hour return |
$35.00
$50.00 same
day faxed |
$35.00
$60.00 Rush |
$35.00
$60.00 Rush |
$20.00 |
$50.00 |
$425,000 |
| Current
Year Tax
Receipt |
No fee |
$3.00 |
$5.00 |
No fee |
No fee with
postage paid
envelope |
No fee |
No fee |
($5,250) |
| Prior Year
Tax Receipt |
No charge
for up to 3
years prior.
$3.21 for
every year
past 3 years |
$3.00 |
$5.00 per
year |
$15.00 |
$5.00 |
$5.00 |
$5.00 per
tax year
excluding
current
year. |
$120 |
| Tax
Payment
Details |
No fee |
$30.00 /
hour |
$10.00 per
year |
$15.00 |
$15.00 /
hour |
$5.00 if on
system
$7.50 if
microfiched |
$15.00 per
tax year
searched |
$9,000 |
| Dishonoured Cheque
Charge |
$22.00 |
$20.00 |
$20.00 |
$25.00 |
$25.00 |
$22.00 |
$25.00 per
cheque |
$66,000 |
| Photocopy
of
Assessment
Roll |
No fee |
No fee |
No fee |
No fee |
No fee |
$3.60 / print |
Continue
current
policies
pending
realignment
of
assessment
control
function. |
$0 |
| Section 442
Applications |
No fee |
No fee |
No fee |
$25.00 |
No fee |
No fee |
No fee |
($25,000) |
| Tax Bills by
Registered
Mail |
No fee |
No fee |
No fee |
No fee |
No fee |
$12.00 |
$12.00 |
$0 |
| Supplementary
Assessments |
No fee |
No fee |
$10.00 |
No fee |
No fee |
No fee |
No fee |
($12,000) |
|
|
|
|
|
|
|
Total |
$457,870 |
