July 19, 1999

To:Policy and Finance Committee

From:City Clerk, Assessment and Tax Policy Task Force

Subject:Commercial Establishments in Hospitals

Recommendation:

The Assessment and Tax Policy Task Force recommends the adoption of the report (June 24, 1999) from the Chief Financial Officer and Treasurer.

Background:

The Assessment and Tax Policy Task Force, on June 28, 1999, had before it a report (June 24, 1999) from the Chief Financial Officer and Treasurer, respecting Commercial Establishments in Hospitals and recommending that:

"(1)OPAC be requested to review the assessment files of all public hospitals to ensure that any ratable business operating on the property of these public institutions is being assessed for taxation; and

(2)the Province be requested to amend paragraph 6 of subsection 3(1) of the Assessment Act to clarify that all businesses, regardless of ownership, carried on within a public hospital which has no connection to patient care, are assessed as taxable."

The Task Force's recommendation is noted above.

City Clerk,

Assessment and Task Policy Task Force

Frances M. Pritchard/fmp

990628.12