January 31, 2000
To: Policy and Finance Committee
From: City Clerk, Assessment and Tax Policy Task Force
Subject: Ewart Angus Homes Inc. (268 Merton Street) - Request for Assessment Class Transfer
Recommendation:
The Assessment and Tax Policy Task Force submits this matter to Council without recommendation.
The Assessment and Task Policy Task Force reports, for the information of the Policy and Finance Committee, having
requested the Chief Financial Officer and Treasurer to report to the Policy and Finance Committee, at its meeting to be
held on February 17, 2000, on the request for a transfer to the new rental property class for newly constructed apartment
buildings to be taxed at the residential rate, with the new class being effective for the 1999 tax year, with respect to Ewart
Angus Homes Inc. (268 Merton Street).
Background:
The Assessment and Tax Policy Task Force, on January 25, 2000, had before it a communication (January 11, 2000) from
Councillor Johnston respecting Ewart Angus Homes Inc. (268 Merton Street) - Request for Assessment Class Transfer, and
requesting that the Chief Financial Officer and Treasurer report to the meeting of the Policy and Finance Committee, to be
held on February 17, 2000, on the above noted request for a transfer to the new rental property class for newly constructed
apartment buildings to be taxed at the residential rate, with the new class being effective for the 1999 tax year.
City Clerk,
Assessment and Tax Policy Task Force
Frances M. Pritchard 392-7033
Attachment
20000125.5
c. Chief Financial Officer and Treasurer
January 11, 2000
Ms. Frances Pritchard
Administrator
Assessment and Tax Policy Task Force
4th Floor, West Tower
Re: Ewart Angus Homes Inc. (268 Merton Street)
Roll # 19-04-10-3-050-0220-0000 - Request for Assessment Class Transfer
Dear Ms. Pritchard:
Recommendation:
That the Assessment and Tax Policy Task Force request the Chief Financial Officer and Treasurer to
report to the February 17, 2000 Policy and Finance Committee on the above-noted request for a
transfer to the new rental property class for newly constructed apartment buildings to be taxed at the
residential rate, with the new class being effective for the 1999 tax year.
Background
The Ewart Angus Homes Inc., is, without doubt, a charitable institution. The Homes provide
accommodation and care for victims of Alzheimer's disease, plus accommodation for a spouse or
husband. However, the provincial Assessment Commissioner ruled it lacking as a "Relief for the Poor"
as set out in the Assessment Act R.S.O. (1990). Consequently, the Regional Assessment
Commissioner informed Ewart Angus Homes that its request for realty tax exemption could not be
supported.
Subsequently, in discussion with Finance Department staff, it was agreed that a report be prepared for
City Council to address the issue of Ewart Angus Homes being transferred to the new apartment class
which was created by the City on October 31, 1998. This new class is to permit newly constructed
apartment buildings to be taxed at a residential rate, with the new class being effective for the 1999 tax
year.
It is my understanding that the Finance Department supports the inclusion into the new class.
However, City Council action is required as the Ewart Angus Homes received its City of Toronto
building permit prior to the October 31, 1998 new class being created. However, as the purpose of the
new property class is to encourage new affordable rental housing, the inclusion of the Ewart Angus
Homes is more than justified.
Sincerely,
Anne Johnston
City Councillor
North Toronto Ward
c.c. Mr. Alan Morson, Ewart Angus Homes Inc., 1 Queen St. East, Ste. 1600, Toronto M5C 2X9 By
Fax: 955-9688
