September 3, 1999TO:Policy and Finance Committee
FROM:Chief Financial Officer and Treasurer
SUBJECT:1999 Levy on Institutions under Subsection 157 of the Municipal Act
Purpose:
To obtain Council's authority for the adoption of by-laws for the levying and collection of grants-in-lieu of taxes on
hospitals, universities and colleges, and correctional facilities.
Financial Implications:
Revenue of $9.9 million will be raised through the 1999 levy on institutions.
Recommendations:
It is recommended that:
1. Council authorize the levy of taxes for the 1999 taxation year on hospitals, colleges and universities and correctional
facilities as authorized by Section 157 of the Municipal Act;
2. at the maximum prescribed amount be $75 per full time student, provincially rated hospital bed or resident place; and
3. t authority be granted for the introduction of the necessary bills in Council to levy taxes for the year 1999 on hospitals,
colleges and universities and correctional facilities in the form or substantially in the form of the draft by-laws attached
hereto.
Comments:
Section 157 of the Municipal Act provides for municipalities to pass by-laws to levy an annual tax on colleges and
universities, hospitals and correctional institutions. The taxes levied are calculated based on a per annum rate for each full
time student, provincially-rated bed or resident place respectively as determined by the owner Ministry of each facility,
pursuant to O.Reg. No. 384/98, as amended by O.Reg. No. 379/99. The prescribed rate for 1999 is $75.
The attached by-laws provide for levies on institutions in Toronto for 1999. The total amount levied on these facilities is:
| Public Hospitals
Colleges and Universities
Correctional Facilities
Total |
$1,217,550.00
8.569.650.00
150,900.00
9,938,100.00 |
Contact Names:
Raj Mathavan 395-6738
Lynne Ashton 397-4203
Wanda Liczyk
Chief Financial Officer and Treasurer
Heads&BedsReport30-08-99.wpd
Authority:
Intended for first presentation to Council:******
Adopted by Council:
CITY OF TORONTO
Bill No.
BY-LAW No. [By-law number]
To levy an amount for the year 1999 upon
certain Universities and Colleges
WHEREAS subsection 157(1) of the Municipal Act, as amended (the "Act"), provides among other things that,
notwithstanding any general or special Act, the Council of a local municipality may pass by-laws to levy an annual tax
upon a university and a college of applied arts and technology designated by the Minister of Colleges and Universities not
exceeding the prescribed amount for each full time student enrolled in such university or college in the year preceding the
year of the levy as determined by the Minister of Colleges and Universities; and
WHEREAS pursuant to O.Reg 384/98, as amended, the sum of $75 is prescribed for 1999, for the purposes of subsection
157(1), (3), (4), (5) and (6) of the Act; and
WHEREAS the Minister of Colleges and Universities has designated the following institutions as universities and colleges
of applied arts and technology for the purposes of subsection 157 of the Act and has determined the following to be the
applicable full-time enrolment:
InstitutionApplicable Full-Time Enrolment
Atkinson College2,721
Centennial College of Applied Arts & Technology (Scarborough)9,444
Centennial College (East York)494
Emmanuel College (U. of T.)121
George Brown College of Applied Arts & Technology8,797
Glendon College1,328
Humber College11,106
Knox College (U. of T.)65
Ontario College of Art & Design1,230
Regis College (U. of T.)86
Ryerson Polytechnical Institute10,266
Scarborough College (U. of T.)4,211
Seneca College of Applied Arts & Technology8,494
St. Augustine's Seminary (Ottawa University)59
St. Michael's College (U. of T.)116
Trinity College (U. of T.)48
University of Toronto31,229
Wycliffe College (U. of T.)76
York University24,371
Therefore the Council of the City of Toronto HEREBY ENACTS as follows:
3. The sum of $75 is fixed as the amount levied in 1999 for each full time student to be used in computing the amounts
hereby levied.
4. re shall be levied for the year 1999 upon the following universities and colleges of applied
arts and technology the total amounts shown as follows, payable on October 21 in the year;
Institution1999 Amount
Atkinson College$204,075.00
Centennial College of Applied Arts & Technology (Scarborough)$708,300.00
Centennial College (East York)$37,050.00
Emmanuel College (U. of T.)$9,075.00
George Brown College of Applied Arts & Technology$659,775.00
Glendon College$99,600.00
Humber College$832,950.00
Knox College (U. of T.)$4,875.00
Ontario College of Art & Design$92,250.00
Regis College (U. of T.)$6,450.00
Ryerson Polytechnical Institute$769,950.00
Scarborough College (U. of T.)$315,825.00
Seneca College of Applied Arts & Technology$637,050.00
St. Augustine's Seminary (Ottawa University)$4,425.00
St. Michael's College (U. of T.)$8,700.00
Trinity College (U. of T.)$3,600.00
University of Toronto$2,342,175.00
Wycliffe College (U. of T.)$5,700.00
York University$1,827,825.00
ENACTED AND PASSED this day of,A.D 1999.
MEL LASTMAN,NOVINA WONG,
MayorCity Clerk
(Corporate Seal)
Authority:
Intended for first presentation to Council:******
Adopted by Council:
CITY OF TORONTO
Bill No.
BY-LAW No. [By-law number]
To levy an amount for the year 1999 upon
certain Public Hospitals and Provincial Mental Health Facilities
WHEREAS subsection 157(4) of the Municipal Act, as amended (the "Act"), provides among other things that,
notwithstanding any general or special Act, the Council of a local municipality may pass by-laws to levy an annual amount
upon a public hospital or provincial mental health facility designated by the Minister of Health not exceeding the
prescribed amount for each provincially rated bed in the public hospital or provincial mental health facility as determined
by the Minister of Health; and
WHEREAS pursuant to O.Reg 384/98, as amended, the sum of $75 is prescribed for 1999, for the purposes of subsection
157(1), (3), (4), (5) and (6) of the Act; and
WHEREAS the Minister of Health has designated the following institutions as public hospitals or provincial mental health
facilities for the purposes of subsection 157 of the Act and has determined the following to be provincially rated beds:
InstitutionProvincially
Rated Beds
Addiction & Mental Health Services Corporation127
Baycrest Hospital300
Bloorview Huge McMillan Medical Centre170
Branson Hospital282
Casey House12
Hospital for Sick Children699
Humber River Regional Hospital1,384
New Mount Sinai Hospital546
North York General Hospital457
Northwest GTA Hospital Corporation 1,162
Providence Hospital344
Riverdale Hospital784
Rouge Valley Health System792
Runnymede Hospital114
Salvation Army Grace Hospital123
Scarborough General Hospital770
Scarborough Grace Hospital 302
St. Bernard's Convalescent Hospital59
St. John's Convalescent Hospital210
St. Joseph's Hospital831
St. Michael's Hospital701
Sunnybrook & Women's College Health Sciences Centre1,733
The Toronto Hospital1,642
Toronto East General & Orthopaedic Hospital650
Toronto Rehabilitation Institute813
Wellesley Central Hospital770
West Park Hospital457; and
Therefore the Council of the City of Toronto HEREBY ENACTS as follows:
1. The sum of $75 is fixed as the amount levied in 1999 for each provincially rated bed, and
there shall be levied for the year 1999 upon the following public hospitals and provincial mental health facilities the total
amounts shown as follows, payable on October 21 in the year;
Institution1999 Amount
Addiction & Mental Health Services Corporation$9,525.00
Baycrest Hospital$22,500.00
Bloorview Huge McMillan Medical Centre$12,750.00
Branson Hospital$21,150.00
Casey House$900.00
Hospital for Sick Children$52,425.00
Humber River Regional Hospital$103,800.00
New Mount Sinai Hospital$40,950.00
North York General Hospital$34,275.00
Northwest GTA Hospital Corporation$87,150.00
Providence Hospital$25,800.00
Riverdale Hospital$58,800.00
Rouge Valley Health System$59,400.00
Runnymede Hospital$8,550.00
Salvation Army Grace Hospital$9,225.00
Scarborough General Hospital$57,750.00
Scarborough Grace Hospital $22,650.00
St. Bernard's Convalescent Hospital$4,425.00
St. John's Convalescent Hospital$15,750.00
St. Joseph's Hospital$62,325.00
St. Michael's Hospital$52,575.00
Sunnybrook & Women's College Health Sciences Centre$129,975.00
The Toronto Hospital$123,150.00
Toronto East General & Orthopaedic Hospital$48,750.00
Toronto Rehabilitation Institute$60,975.00
Wellesley Central Hospital$57,750.00
West Park Hospital$34,275.00
ENACTED AND PASSED this day of,A.D 1999.
MEL LASTMAN,NOVINA WONG,
MayorCity Clerk
(Corporate Seal)
Authority:
Intended for first presentation to Council:******
Adopted by Council:
CITY OF TORONTO
Bill No.
BY-LAW No. [By-law number]
To levy an amount for the year 1999 upon
certain Correctional Facilities
WHEREAS subsection 157(3) of the Municipal Act, as amended (the "Act"), provides among other things that,
notwithstanding any general or special Act, the Council of a local municipality may pass by-laws to levy an annual tax
upon a correctional institution or training school designated by the Minister of Correctional Services not exceeding the
prescribed amount for each resident place in the institution or school as determined by the Minister of Correctional
Services; and
WHEREAS pursuant to O.Reg 384/98, as amended, the sum of $75 is prescribed for 1999, for the purposes of subsection
157(1), (3), (4), (5) and (6) of the Act; and
WHEREAS the Minister of Correctional Services has designated the following institutions as correctional institutions or
training schools for the purposes of subsection 157 of the Act and has determined the following to be resident places:
InstitutionResident Places
Mimico Correctional Centre434
Toronto East Detention Centre368
Toronto Jail504
Toronto West Detention Centre564
Toronto Youth Assessment Centre142; and
Therefore the Council of the City of Toronto HEREBY ENACTS as follows:
6. The sum of $75 is fixed as the amount levied in 1999 for each resident place, and there shall be levied for the year 1999
upon the following correctional institutions the total amounts shown as follows, payable on October 21 in the year;
Institution1999 Amount
Mimico Correctional Centre$32,550.00
Toronto East Detention Centre$27,600.00
Toronto Jail $37,800.00
Toronto West Detention Centre$42,300.00
Toronto Youth Assessment Centre$10,650.00
ENACTED AND PASSED this day of,A.D 1999.
MEL LASTMAN,NOVINA WONG,
MayorCity Clerk
(Corporate Seal)
