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Financial Report and Consolidated Financial

Statements

For the year ended December 31, 2015

Prepared by Finance Department,

City of Brantford Brantford. Ontario

Financial Report and Consolidated Financial Statements

For the Year Ended December 31, 2015

The Corporation of the City of Brantford

Brantford, Ontario, Canada

Prepared by Finance Department,

City of Brantford

INTRODUCTORY SECTION GFOA Award 5

Welcome to Brantford 6

Brantford City Council 7

Corporate Organizational Chart 8

Message from the City Treasurer, Director of Finance 9

FINANCIAL SECTION CITY OF BRANTFORD CONSOLIDATED FINANCIAL STATEMENTS

Management Report 28

Independent Auditors’ Report 29

Consolidated Statement of Financial Position 30

Consolidated Statement of Operations 31

Consolidated Statement of Changes in Net Financial Assets 32

Consolidated Statement of Cash Flows 33

Notes to the Consolidated Financial Statements 34

Schedule of Tangible Capital Assets 56

Schedule of Segmented Information 57 CITY OF BRANTFORD TRUST FUNDS FINANCIAL STATEMENTS 60

BRANTFORD PUBLIC LIBRARY FINANCIAL STATEMENTS 66

BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION FINANCIAL STATEMENTS 81

JOHN NOBLE HOME FINANCIAL STATEMENTS 94

BRANT COUNTY HEALTH UNIT FINANCIAL STATEMENTS 107

BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA FINANCIAL STATEMENTS 133

STATISTICAL SECTION Five-Year Financial Review 141

FINANCIAL INFORMATION RETURN 2015 Financial Information Return 149

CONTENTS Page

INTRODUCTION

Page 5

• Police • Fire & Rescue • Affordable Housing • Ontario Works • Child Care

The City of Brantford is a community of over 97,000 residents located in the heart of southern Ontario situated along the picturesque Grand River. With direct access to Highway 403 and close proximity to several major highways, rail lines and three major ports of entry, Brantford is a destination of choice for new residents, businesses and visitors alike. With our diverse manufacturing sector and continually growing post-secondary presence, Brantford is transforming to meet the challenges of a new economy. Offering metropolitan amenities with a charming small town feel, Brantford is a lively community with historic neighbourhoods and a rich industrial legacy.

Location

Strategically centred in the largest industrial corridor of the free world, and ideally situated 55 miles southwest of Toronto and less than 90 minutes from Buffalo, N.Y., Brantford offers manufacturers, distributors and service companies the best of both worlds. Brantford is directly connected to the Trans-Canada Highway #401 immediately to the west, and the Queen Elizabeth Way to the East by Highway 403.

• Population: 97,862

Employment Brantford has a local workforce of over 74,000 and over 800,000 within a 30-minute commuter shed. Brantford’s top private sector business employers include:

• Ferrero Canada Ltd. • OLG Brantford Casino • S.C Johnson and Son Ltd. • NCO Financial Services • ConAgra Foods

Higher Education The City of Brantford is proud to be home to four post-secondary institutions.

• Laurier Brantford • Conestoga College • Nipissing University • McMaster University

Population

Essential Services • Water & Waste Water • Waste Management • Transportation

Services • Public Transit

WELCOME TO BRANTFORD

Page 6

The City of Brantford is governed by an 11 member elected Council who serve a four-year term. Brantford City Council is made up of 10 ward councillors plus the mayor. The current Brantford City Council was elected on October 27, 2014.

Back Row, standing from left to right: Ward 5 Councillor, David Neumann; Ward 2 Councillor ,John Sless; Ward 1 Councillor, Larry Kings; Ward 2 Councillor, John Utley; Ward 1 Councillor, Rick Weaver; Ward 5 Councillor, Greg Martin; Ward 4 Councillor ,Richard Carpenter; Ward 5 Councillor, Brian Van Tilborg Front Row, sitting from left to right: Ward 5 Councillor, Dan McCreary; Mayor, Chris Friel; Ward 5 Councillor, Cheryl Antoski

BRANTFORD CITY COUNCIL 2014 - 2018

Page 7

CORPORATE ORGANIZATIONAL CHART

In partnership with our community, the City of Brantford’s Executive Leadership Team (ELT) is committed to responsible leadership through sound fiscal management and the delivery of quality programs and services for the citizens of Brantford. The ELT guides the development of the organization’s strategic plans, policy and processes while managing municipal operations in a way that is consistent with the City’s strategic plan.

Public Works Community Services

Chief Administrative Officer

Corporate Services

Geoff Rae

Public Health, Safety & Social

Services

Corporate Policy & Management Practices

Corporate Communications Corporate Customer Service

Accounting Budgets & Financial

Analysis City Clerk's Office Customer Service -

Water Human Resources IT Services Legal and Real Estate Provincial Offenses

Office Purchasing Tax Office

Brantford Cultural Network

Brownfields Bui lding Bus iness Resource

Centre Current Planning

Services Development Approvals Downtown

Revi talization Economic Development

and Tourism Golf Operations Growth Management Heri tage Parks Services Recreation Services Pol icy Planning,

Heri tage & Special Projects

Property Standards By-law Enforcement Sanderson Centre

Ontario Works Hous ing Services Chi ld Care Services Brantford Fire

Department Brantford Police

Services Brantford Public

Library

Brantford Farmers’ Market

Brantford Municipal Ai rport

Des ign and Construction

Engineering Environmental Services Fleet Parking Faci lities and Asset

Management Operational Services Trans it Transportation Services

Greg DworakJosephine Atanas Elizabeth GoodgerDarryl Lee

Page 8

The City of Brantford is pleased to present its Financial Report for the year ended December 31, 2015. The Financial Report has been prepared in accordance with the Municipal Act and is based on the reporting standards set by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. This Financial Report communicates to taxpayers, residents, local businesses, and other interested parties the City’s 2015 financial performance. In addition to key financial results, the report provides an overview of the City’s newly launched Community Strategic Plan along with significant achievements, priorities for the future, financial processes, and the City’s strategic financial plan. The financial operations of the City of Brantford are guided by our commitment to fiscal responsibility and transparency. The financial decisions and priorities identified by Brantford City Council are facilitated through ongoing, accountable and open communications with the citizens of our community.

In 2015, The Government Finance Officers Association of the United States and Canada (GFOA) awarded the City of Brantford the “Canadian Award of Excellence” in Financial Reporting (CAnFR Program) and the “Distinguished Budget Presentation Award”. The City is proud to be a recipient of these prestigious awards and will continue to demonstrate comprehensive and transparent reporting. The City’s 2015 financial results continue to demonstrate strong leadership of Council and excellence in financial planning and fiscal management. However, the City is faced with significant local, provincial, and national cost pressures. • Local pressures include an aging workforce,

maintaining infrastructure in a state of good repair, and meeting the demands of growth.

• Provincial pressures include ongoing issues

with the implementation of the Social Services Management System, and the unpredictable nature of certain expenditures such as social assistance.

• National pressures include increasing energy

costs, and fluctuations in currency exchange rates.

Like most municipalities, the City is working diligently to find efficiencies to assist with these pressures while providing a high level of service to its citizens.

MESSAGE FROM THE CITY TREASURER, DIRECTOR OF FINANCE

Page 9

OUR MISSION, VISION, AND VALUES

Our Mission The City of Brantford, in partnership with our community, is committed to responsible leadership through sound fiscal management and the delivery of quality programs and services for the citizens of Brantford.

Our Vision Our vision is to be a contemporary community, thriving in a modern economy. The Brantford of tomorrow will be progressive and prosperous, a place that respects its past and embraces its future.

Integrity We are honest, open and sincere in the way we treat our community and our citizens. We are united in our beliefs that together we will create a better place to live – always remaining true to ourselves. Commitment We are committed to putting citizens first by providing excellent service and exceptional experiences. By focusing on our citizens our employees are engaged in challenging and meaningful work that enables the people of our community to thrive and prosper. Innovation We are proactive in our thinking and our actions – introducing new ideas and finding innovative ways to bring them to life. We support and nurture new solutions that drive progress.

Lifelong Learning Education is the gateway to making lasting change. We believe strongly in continuously educating staff to meet new challenges and ensure growth within our organization and our community. Accessible As an organization we are dedicated to promoting the independence, dignity, integration, and equality of opportunity for persons with disabilities by ensuring the accessibility of our facilities and services. We pride ourselves on the fact that accessibility is engrained in our corporate culture and the way we conduct our day-to-day business.

Our Values

Page 10

Brantford’s Community Strategic Plan was founded on a community based consultation process including significant input from residents, businesses, community organizations and staff has resulted in a clear vision with goals and actions that reflect the collective values of our community. From this, four strategic goals evolved, providing the framework for “Shaping Our Future: Brantford’s Community Strategic Plan.” Goals established include:

1. Economic Vitality & Innovation 2. High Quality of Life & Caring for All Citizens 3. Managed Growth & Environmental Leadership 4. Excellence in Governance & Municipal Management

Today, these goals continue to reflect the needs and vision of our community and will be used to assist Council in setting priorities and utilizing resources during the remainder of their term through to 2018. Strategic actions have been proposed that will continue to work towards our community’s long-term desired outcomes. We are pleased to report the progress made towards meeting each of our strategic goals in Brantford’s 2015 Financial Report and Consolidated Financial Statements.

Brantford’s Community Strategic Plan SHAPING OUR FUTURE

Page 11

A strong, diversified economic base provides opportunities for both citizens and potential investors while enhancing innovation and education.

Key Accomplishments • 11 new industrial firms, creating 177 new jobs • Expansion of 14 existing firms, creating 241 new jobs • Brantford recorded the third most valuable

construction year in its history in 2015, with $164 million in building permits issued.

• Downtown building construction was just over $4 million, a fourfold increase over 2014

• 5 new major commercial investments creating 360 jobs

• Sports tourism created an estimated economic impact of $3.5 million from 56 events

• Provided $298,648 in grants for 9 projects with a total investment of $11.5 million

Brantford is committed to ensuring a safe and healthy community for all citizens, while providing a high quality of living through recreation, sports, arts and culture.

Key Accomplishments • Provided $150,000 in arts and cultural grants to enhance programs and services of 6

not-for-profit arts and cultural organizations • Worked with 27 community partners to increase the number of digital spaces to

connect residents with digital literacy training, hosting over 1,000 participants • 7,669 parent visits with 928 children served through the early years literacy

program • Increased Parks and Recreation programming by $167,933 with substantial growth

in fitness, aquatics and summer camp participation • Increased housing assets by $6.5 million • “Housing First” program assisted 25 participants

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Brantford will be known for managing growth wisely, ensuring optimization of its infrastructure while protecting and enhancing our heritage and natural assets.

Key Accomplishments • Initiated Strategic Growth Negotiations with County

of Brant and Six Nations of the Grand River • Completed Landfill Master Plan • Removed 897 trees with replanting of 694 trees in

continuance of the Emerald Ash Borer Strategic Plan • Hosted community consultation to determine the

future vision of Mohawk Lake District • Design and construction of trails access point and

parking for trail users on Hardy Road, funded by the Brant Waterways foundation

Brantford will engage its citizens through open and transparent communications, and be recognized as a well-managed city that provides efficient and effective government services while remaining fiscally responsible.

Key Accomplishments • $33.76 million invested in the “State of Good Repair”

Program through the completion of several infrastructure projects in 2015

• The City has embraced becoming part of Smart City, a community wide initiative that involves collaboration of citizens, service providers and businesses

• The City currently oversees the design, construction and maintenance of over $2.84 billion worth of assets

• Top Ontario Investment Town 2013-2015 • 3rd fastest growing CMA (Census Metropolitan Area) in

Ontario and 10th in Canada • Initiated Corporate Communication Strategy • Initiated Economic Development Strategy

Page 13

OUR COMMISSIONS

Corporate Services Commission

The City of Brantford Corporate Services Commission consists of 5 departments staffed by 122 full-time employees. Services provided by Corporate Services are a blend of both inward facing corporate support services and a number of external customer facing services which the public interacts with regularly. As a result, our customer group is extremely varied and broad.

2015 Major Project - Unified Communications Project

During 2015 a corporate-wide telephone system was implemented that ushered the City into a new era of communicating internally as well as externally and gave the City the ability to communicate and collaborate from anywhere, on any device using any communication method.

• Purchasing implemented an electronic bidding system.

• Council approval of bi-weekly pay starting January 1, 2017

• Completion of a corporate insurance actuarial review

• Electronic pay slips • Accounts payable electronic funds transfer with

email notifications

Commission Priorities for 2016 • Acquisition and implementation of a new integrated

budgeting software • Update the Municipal Real Estate Master Plan

including rationalizing the City’s current property inventory, the identification of property needs and strategic property acquisitions

• Compensation and pay equity review • Corporate Information Technology Strategic Plan

update

Other Projects and Events

Page 14

Community Services Commission

The City of Brantford Community Services Commission consists of 7 departments staffed by 295 full-time employees. Services provided by Community Services are geared towards growth related activities in the City and providing a high quality of life and caring for all citizens.


Commission Priorities for 2016

• Parks and Recreation Master Plan • Economic Development Strategy • Greenwich/Mohawk Lake District Secondary Plan • Healthy Brantford – Healthy Kids Community Challenge • Southwest Community Centre Project • Sanderson Centre new marquee sign • Playground Replacement Program • Introduction of the City’s first bicycle skills park • Sydenham/Pearl Brownfield remediation

2015 Major Project - Kiwanis Field Project

During 2015, the City of Brantford partnered with the Grand Erie District School Board to construct a new state-of-the-art outdoor athletic facility. Featuring a synthetic turf field, an 8 lane rubberized track as well as permanent bleacher seating, a central press box, electronic scoreboard and light standards for night time use. The field is scheduled to open in June 2016.

• Brantford Civic Centre new stadium seating • Hosted Rogers Hometown Hockey with Ron

MacLean • Construction commenced for the new Proshop/

maintenance shop at Northridge Golf Course

• Inception of the City’s community gardens program

• Word Nutella Day held at Wayne Gretzky Sport Center attracted over 6,000 people

Page 15

Public Health, Safety and Social Services Commission

The City of Brantford Public Health, Safety and Social Services Commission consists of 4 departments staffed by 269 full-time employees as well as coordinate reporting for various external boards and agencies staffed by 648 full-time employees. Public Health Safety and Social Services provides a number of external customer facing services which the public interacts with regularly. As a result, our customer group is extremely varied and broad.


• Create additional seniors’ housing through a planned 40 unit sustainable build adjacent to the John Noble Home

• Sale of Local Housing Corporation low-density single family housing homes • Continue to create learning and economic opportunities through digital literacy and access • Healthy Kids Community Challenge to address issues of childhood health and obesity. • Fire department’s implementation of the 24 hour shift and purchasing of personal protective

equipment for all members of the suppression division • Dementia care and responsive behaviors at John Noble Home • Library strategic planning including community needs assessment • Library Service Delivery Model redesign


2015 Major Project - Digital Inclusion Strategy

The Digital Inclusion Strategy is a three-way partnership between the Ministry of Community and Social Services, City of Brantford, and County of Brant. Through a variety of interventions including skills training, the creation of digital spaces and providing access to personal technology, the strategy is ensuring that low-income families are not segregated from the social and economic benefits of being connected to the digital world. In 2015, this strategy increased digital skills and access for over 2000 low-income residents in Brantford and Brant County, with preliminary outcomes demonstrating an increase in educational attainment, social inclusion, employability, and the ability to connect to health resources. Project highlights include the establishment of the ‘W’ Lounge (Woodman Community Centre), the John Noble Home Cyber Lounge, and the installation of digital screens to promote community programming and skills training.

• Implemented wage enhancement initiative • General operating dollars for child care operators and private home daycare centres • Feasibility study for new self-sustaining housing development • Received ministerial consent for sale of low-density homes with a plan to encourage tenant homeownership • SAMS (Social Assistance Management System) • Vehicles and boats purchased to assist with fire department response along trail

system and water rescue. • Community planning for 2016 launch of the Healthy Kids Community Challenge • Development and implementation of SPIN (Social Profit Innovation) network • Mental health strategic framework • Fire services review

Page 16

Public Works Commission

The City of Brantford Public Works Commission consists of 5 departments staffed by 313 full-time employees. Services provided by Public Works are a blend of both inward facing corporate support services and a number of external customer facing services which the public interacts with regularly. As a result, our customer group is extremely varied and broad.


• Transportation Master Plan implementation • Develop and update Brantford standards for

infrastructure design, repair and replace existing infrastructure, plan and design services to accommodate for future growth

• Implement recommendations of SCADA master plan for water and wastewater systems

• Develop wastewater treatment master plan • Expand asset management strategy • Implement activity tracking and work management • Completion of the comprehensive operations review

of Brantford Transit • Transit electronic pre-boarding announcements

outside of buses (AODA) • Modernize winter control process and procedures to

increase effectiveness and efficiency • Service delivery and meeting minimum maintenance

standards

• Completed the Landfill Master Plan • Commencement of Brantford Transit’s

operational review • Repaired 4288.73m2 of sidewalk • Purchased 3 new conventional transit and 5 new specialized transit buses • Completion of Alexander Drive pumping stations

and improvements • Completed first phase of Dunsdon Street water

main relining west of North park Street


2015 Major Project - In-house operations of wastewater treatment facilities

During 2015, the Environmental Services department successfully brought wastewater treatment operations in-house which will result in a $100,000 savings in annual operating costs. The wastewater treatment system consists of one wastewater treatment plant and 8 sanitary pumping stations and included an additional 8 staff.

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The City’s Strategic Financial Plan is a framework to guide City Council and the City’s departments, boards, and committees in their financial planning and decision-making processes. Through this, the outcome is to improve and strengthen the long-term financial health of the City. Objectives

To focus on cost efficient and effective service and program delivery. To maximize revenues through a variety of sources. To use debt in a fiscally responsible manner. To properly maintain and fund the City’s physical assets. To account for and fund liabilities. To ensure that user fees remain regionally competitive. To ensure that growth will pay its fair share of growth related infrastructure costs. To establish a stable and equitable tax burden policy for the community.

Financial Policies Below are some of the financial policies adopted to assist in achieving the financial objectives listed above. • Financial Management Policy - Proposals for new services or service level adjustments

(mandatory or discretionary) will be presented to Finance Committee for consideration. These proposals shall include impacts on the operating and capital budgets, funding sources, human resource requirements, performance measures, and long-term financial impact.

• Development Charges - The City will be guided by the principle that growth shall pay for itself. • User Fees - The City will strive to increase user fees as a percentage of overall funding by

identifying new areas where user fees can be implemented and by ensuring that existing fees are updated based on increases in the associated costs to provide the service.

• Asset Management and Liability Policies - The City will include increased funding within its annual Capital funding to include lifecycle costing for all of the City’s tangible capital assets to be fully implemented by 2017.

• Capital Budget Management Process – The City has moved to a Ten-Year Capital Budget process with one year of detailed project information and ten years of financial information identified. The Ten-Year Capital Budget will be reevaluated and updated on an annual basis by staff for consideration by Council.

• Debt Management Policies – For Tax-Supported debt, debt carrying costs must be paid through the City’s Operating Budget, while for Rate-Supported debt, debt carrying costs must be paid through user fees.

STRATEGIC FINANCIAL PLAN

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Annual Budget Process Operating Budget The City of Brantford uses the budget as a means of allocating resources to provide services, and maintain the infrastructure that residents and businesses in the City of Brantford depend on. The operating budget is prepared each year along with a multi-year forecast for the next three years to assist staff and Council with the decision-making process. Our 2015 operating budget process began in June of 2014 and was approved by council on March 7, 2015. The operating budget provides for the everyday operation of our services. It includes salaries and benefits, the purchase of services from other groups, companies or agencies, along with costs for repairs and maintenance, materials and supplies. The budget process requires each department and commission to review their existing budgets in comparison to historical spending based on their current level of service. In addition to a review of prior spending patterns, adjustments are made for known process improvements and efficiencies, the economic indicators of the community, and business plans of the corporation as set out by Council. Department budgets are completed in early September and presented and reviewed by the Senior Management Team followed by the Estimates Committee, concluding with an approved budget.

Capital Budget Our capital budget has the same timeframe as that of our operating budget, with a common goal of balancing our immediate and future needs with affordability. Capital projects and assets include vehicles, roads, bridges, water lines, buildings, software systems, and equipment. The capital budget is prepared in detail for the next year with a summary of priorities provided for the next 10 years. At the City we use various forms of financing to support our capital plan. This includes debt financing, funding from other levels of government, reserves (accumulated from previous planning), and the levy (current year taxes), etc. The development of a long term capital forecast and the related financing strategy is needed to ensure our municipal infrastructure is maintained. The bulk of our capital spent occurs in our Public Works area (road network, water and sewer systems, facilities and equipment, transit system and bridges), and to a smaller extent, in Corporate Services (information technology systems), Community Services (parks, playgrounds and recreational facilities), and Public Health (housing and emergency services).

FINANCIAL MANAGEMENT PROCESSES

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The City of Brantford annually prepares audited consolidated financial statements which comprise the consolidated statement of financial position as at December 31st, and the consolidated statements of operations, cash flows, and changes in net financial assets for the year then ended.

Auditor’s Responsibility The external auditor is responsible for expressing an opinion on our consolidated financial statements based on their audit. The audit is conducted in accordance with Canadian Generally Accepted Auditing Standards which require that they comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the consolidated financial statements are free from material misstatement. The audit is performed using procedures that assess the risk of material misstatement whether due to fraud or error. In their review, the auditor considers internal control relevant to the entity’s preparation and fair representation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances.

Management’s Responsibility Management’s responsibility for the financial statements is for the preparation and fair presentation of our consolidated statements in accordance with Canadian Generally Accepted Accounting Principles and for internal controls that management has deemed to be necessary for the financial statements to be free from material misstatement.

Councillor’s Responsibility

The mandate of Council is to provide oversight to staff and the external auditors and is responsible to review internal and external reports, work plans, including the External Auditor’s Annual Audit Plan, as well as the consolidated financial statements and audit report findings.

ANNUAL AUDIT PROCESS

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RESERVES AND RESERVE FUNDS: The City of Brantford manages several reserves and reserve funds for the main purposes of funding capital expenditure projects, mitigating the impact of future obligations, stabilizing operating costs and balancing specific budget items. In 2015, the balance of reserve and reserve funds is $123.9 million (2014 - $108.2 million). This represents an increase of $15.7 million over the prior year. The City’s most significant reserve fund balances include: water and wastewater, social housing, transportation, sick leave, and industrial development. Reserves and reserve funds are included in the accumulated surplus balance. Deferred revenues from obligatory reserve funds are reported on the Consolidated Statement of Financial Position and are comprised of contributions received from federal and provincial gas tax, development charges and other payments from developers for future projects. In 2015, the balance of deferred revenues - obligatory reserve funds is $53.0 million (2014 - $43.3 million). This represents an increase of $9.7 million from the prior year. The reserve and reserve fund balances are monitored on an ongoing basis to ensure they remain sufficient to meet long-term financial commitments and to allow the City to take advantage of financial opportunities as they become known. The following chart shows the historical trend of reserve and reserve fund balances since 2011:

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EXPENSES:

In 2015, Total Expenses on the Consolidated Statement of Operations total $278.6 million (2014 $290.3 million) representing a decrease of $11.7 million.

2015 Expenses by Service and Other Expenses (In $ millions)

General government - $12.8 million Protection services - $58.4 million Transportation services - $35.4 million Environmental services - $48.8 million Health services - $6.8 million Social and family services - $58.7 million Social housing - $20.1 million Recreation and cultural services - $32.0 million Planning and development - $5.6 million

2015 Expenses by Type and Other Expenses (In $ millions)

Salaries, wages and benefits - $125.3 million Materials - $47.3 million Contracted services - $25.0 million External transfers - $40.6 million Amortization - $34.2 million Debt servicing - $1.5 million Other expenditures - $4.6 million

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REVENUES AND OTHER INCOME:

In 2015, Total Revenues amounted to $291.2 million (2014 - $294.8 million) representing a decrease of $3.6 million. The sources and breakdown of revenues are provided in the chart below:

Taxation revenues in 2015 total $134.1 million (2014 - $131.3 million) which represents an

increase of $2.8 million or 2.1% over the prior year.

User charges for 2015 are $55.6 million (2014 - $56.8 million), a decrease of $1.2 million or 2.0% from the prior year.

Government transfers for 2015 total $62.6 million (2014 - $65.2 million). This represents an

annual decrease of $2.6 million.

In 2015, deferred revenue earned is $1.8 million (2014 - $7.3 million), a decrease of $5.5 million over the prior year due to a decrease in development charge spending in 2015.

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FINANCIAL LIABILITIES:

Total Financial Liabilities at 2015 year end are $210.2 million (2014 - $202.0 million), representing an increase of $8.2 million over the prior year.

Accounts payable and accrued liabilities increased from $36.9 million in 2014 to $42.1 million in 2015 due to the timing of payments at year end.

Deferred revenues – obligatory reserve funds are $53.0 million in 2015 (2014 - $43.3 million), representing an increase of $9.7 million from the prior year due to an increase in development charge revenue collected but not yet spent.

Landfill closure and post closure liability increased from $24.7 million in 2014 to $28.5 million in 2015. The $3.8 million increase is due to an increase in estimated expenses used in the calculation of the future liability estimate.

Contaminated sites liability is now recognized in 2015 in accordance with new reporting

requirements under PSAB 3260 and is applied retroactively. The liability for 2015 is $20.8 million (2014 - $37.7 million) resulting in a decrease of $16.9 million. The decrease is a result of remediation expenses which occurred during the year thus reducing the contaminated sites liability.

Net long term liabilities are $43.7 million (2014 - $37.8 million) representing an increase of $5.9 million. Additional debt was issued for John Noble Home in 2015.

NON-FINANCIAL ASSETS:

Total Non-financial assets at year end are $718.9 million (2014 $720.1 million) representing a decrease of $1.1 million over the prior year. Non-financial assets consist of tangible capital assets, inventories and prepaid expenses with tangible capital assets representing over 98% of the total balance.

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The consolidated financial statements of the Corporation of the City of Brantford are prepared by management in accordance with Canadian public sector accounting standards as recommended by the Public Sector Accounting Board of CPA Canada. The consolidated financial statements include the assets, liabilities, revenue and expenses of the City. The reporting entity is composed of all organizations, committees and local boards accountable for the administration of their financial affairs and resources to the City and which are owned or controlled by the City. These consolidated financial statements include:

Brant and Brantford Local Housing Corporation

Brantford Downtown Business Improvement Area

Brantford Municipal Non-Profit Housing Corporation

Brantford Police Services Board

Brantford Public Library

John Noble Home Government Business Enterprises include Brantford Energy Corporation. In accordance with Public Sector Accounting Standards this is accounted for on a modified equity basis in which the business enterprise’s accounting principles are not adjusted to conform to those of the City, and inter-organizational transactions and balances are not eliminated. The financial statements of Brantford Energy Corporation are prepared in accordance with International Financial Reporting Standards. The City‘s Trust Fund and their related operations administered by the municipality are not consolidated but are reported separately. Non-consolidated entities include the Brant County Health Unit. The following information summarizes the financial results from the 2015 consolidated financial statements:

FINANCIAL ASSETS: Total Financial Assets at 2015 year end are $292.3 million (2014 - $270.3 million). This represents an increase of $22.0 million over the prior year.

During 2015, cash and cash equivalents increased by $3.7 million to $30.4 million (2014 - $26.7 million).

Receivables increased by $2.1 million in 2015. The balance of receivables at December 31, 2015 is $23.8 million (2014 - $21.7 million).

Investments increased by $13.0 million in 2015 primarily due to a $9 million debenture received at year end. The balance of investments at December 31, 2015 is $177.6 million (2014 - $164.6 million).

Investment in Brantford Energy Corporation in 2015 increased by $2.0 million over the prior year. The balance at December 31, 2015 is $32.7 million (2014 - $30.7 million).

Notes receivables for Brantford Power Inc. and Brantford Hydro Inc. remain unchanged at $24.2 million and $1.3 million respectively.

2015 Financial Year in Review

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As the City of Brantford continues to grow, our objective is to maintain a high standard of programs and services while meeting the needs of a growing economy. We project that net spending for the upcoming fiscal year will be within budget estimates and we will continue to use financial management policies and best practices to ensure the most efficient and effective use of the City’s financial resources.

Catherine Brubacher, City Treasurer, Director of Finance June 13, 2016

CONCLUSION

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FINANCIAL SECTION

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INDEPENDENT AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers of The Corporation of the City of Brantford We have audited the accompanying consolidated financial statements of the Corporation of the City of Brantford, which comprise the consolidated statement of financial position as at December 31, 2015, and the consolidated statements of operations, change in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Corporation of the City of Brantford as at December 31, 2015, and the results of its operations, its change in net assets and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

June 13, 2016 CHARTERED PROFESSIONAL ACCOUNTANTS Brantford, Ontario Licensed Public Accountants

Millard, Rouse & Rosebrugh LLPBrantford • Hagersville • Simcoe • Delhi • Norwich • Tillsonburg

MillardsChartered Accountants

P.O. Box 367, 96 Nelson StreetBrantford, Ontario N3T 5N3Telephone: (519) 759-3511Facsimile: (519) 759-7961

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CORPORATION OF THE CITY OF BRANTFORD

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As at December 31 2015 2014(Restated Note 2)

FINANCIAL ASSETSCash and cash equivalents 30,401,872 26,731,519

Taxes receivable (Note 6) 5,491,585 4,865,004

Accounts and grants receivable (Note 7) 18,316,504 16,840,750

Inventories held for resale 40,286 44,481

Land held for resale 2,256,250 1,114,983

Investments (Note 8) 177,616,667 164,558,557

Investment in Brantford Energy Corporation (Note 10) 32,728,724 30,688,232

Note receivable - Brantford Power Inc. (Note 10) 24,189,168 24,189,168

Note receivable - Brantford Hydro Inc. (Note 10) 1,303,335 1,303,335

TOTAL FINANCIAL ASSETS 292,344,391 270,336,029

LIABILITIESAccounts payable and accrued liabilities (Note 9) 42,090,963 36,889,613

Deferred revenues - obligatory reserve funds (Note 11) 52,951,817 43,334,339

Vested sick leave (Note 12) 3,270,342 3,194,146

Post employment/retirement benefits (Note 12) 18,389,167 17,927,498

Accrued interest on long term liabilities 458,155 442,497

Landfill closure and post closure liability (Note 13) 28,511,294 24,694,625

Contaminated Sites Liability (Note 14) 20,833,965 37,676,497

Net long term liabilities (Note 16) 43,713,876 37,795,207

TOTAL LIABILITIES 210,219,579 201,954,422

NET FINANCIAL ASSETS 82,124,812 68,381,607

NON-FINANCIAL ASSETSTangible capital assets (net) (Schedule 1) 705,483,548 704,329,844

Inventories (Note 3) 8,111,375 9,541,743

Prepaid expenses 5,326,868 6,183,941

718,921,791 720,055,528

NET ASSETS 801,046,603 788,437,135

ACCUMULATED SURPLUS (NOTE 18) 801,046,603 788,437,135

The accompanying notes are an integral part of these financial statements.Page 1

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CONSOLIDATED STATEMENT OF OPERATIONS

As at December 31 Budget(Note 27)

2015 2014(Restated Note 2)

REVENUESTaxation (Note 19) 137,388,118 134,079,310 131,289,499

User charges (Note 20) 56,086,118 55,624,247 56,778,237

Government transfers (Note 21) 67,080,171 62,561,054 65,249,274

Rents and concessions 8,044,168 8,399,915 8,628,530

Investment income 1,415,000 1,218,765 1,169,406

Interest earned on reserves and reserve funds 2,611,766 2,630,012 2,298,999

Casino revenue 5,100,000 5,011,651 5,064,697

Deferred revenue earned 1,813,750 1,813,751 7,338,007

Provincial Offenses Act and other fines 2,130,050 1,882,583 2,177,994

Licences and permits 2,406,824 2,228,561 2,044,832

Penalties and interest on taxes 1,700,000 1,643,994 1,706,372

Contributed tangible capital assets 1,316,950 1,316,950 3,594,089

Income from Brantford Energy Corporation (Note 22) 2,651,362 2,651,362 2,651,362

Change in equity in Brantford Energy Corporation 2,364,493 2,040,492 2,276,006

Other revenues (Note 23) 7,048,727 8,136,243 2,572,454

TOTAL REVENUES 299,157,497 291,238,890 294,839,758

EXPENSESGeneral government 15,893,317 12,776,552 13,746,164

Protection services 56,716,895 58,427,865 55,770,143

Transportation services 35,788,287 35,402,747 40,636,518

Environmental services 49,107,498 48,791,614 54,532,954

Health services 6,837,424 6,844,401 6,662,201

Social and family services 63,066,205 58,696,778 57,228,327

Social housing 20,040,293 20,074,199 19,900,852

Recreation and cultural services 34,484,508 32,003,292 32,149,677

Planning and development 5,704,969 5,611,974 9,695,718

TOTAL EXPENSES 287,639,396 278,629,422 290,322,554

ANNUAL SURPLUS (DEFICIT) FROM OPERATIONS 11,518,101 12,609,468 4,517,204ACCUMULATED SURPLUS, BEGINNING OF YEAR 788,437,135 788,437,135 783,919,931

ACCUMULATED SURPLUS, END OF YEAR 799,955,236 801,046,603 788,437,135


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CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS

For the Year Ended December 31, 2015 Budget 2015 2014(Restated Note 2)

Annual Surplus 11,518,101 12,609,468 4,517,201

Amortization of tangible capital assets 32,452,833 34,248,827 33,525,948

Contributed (Donated) tangible capital assets (1,316,950) (1,316,950) (3,594,089)

Acquisition of tangible capital assets (34,377,443) (34,377,443) (31,545,598)

Loss/(Gain) on disposal of tangible capital assets and landinventory 112,520 112,520 7,534,463

Proceeds on disposal of tangible capital assets 179,342 179,342 52,021

Acquisition of inventory and prepaid expense - 2,287,441 2,291,437

Increase (Decrease) in Net Financial Assets 8,568,403 13,743,205 12,781,383

Net Financial Assets, Beginning of Year 68,381,607 68,381,607 55,600,224

Net Financial Assets, End of Year 76,950,010 82,124,812 68,381,607


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CONSOLIDATED STATEMENT OF CASH FLOWS

As at December 31 2015 2014(Restated Note 2)

OPERATING

Annual Surplus (Deficit) 12,609,468 4,517,204

Sources (Uses) of Cash:

Taxes receivable (626,581) 4,129,404

Accounts and grants receivable (1,475,754) (2,729,259)

Accounts payable and accruals 5,201,350 (134,140)

Contributed (Donated) tangible capital assets (1,316,950) (3,594,089)

Deferred revenues - obligatory reserve funds 9,617,478 (3,078,990)

Employee benefits and interest 553,523 921,110

Landfill closure and post closure liability 3,816,669 10,831,466

Contaminated Sites Liability (16,842,532) -

Other financial assets (1,137,072) (2,206)

Inventories and prepaid expenses 2,287,441 2,291,437

12,687,040 13,151,937Non cash charges to operations:

Amortization 34,248,827 33,525,944

Loss on disposal of tangible capital assets and land inventory 112,520 -

34,361,347 33,525,944Cash provided by operating transactions 47,048,387 46,677,881

CAPITAL

Acquisition of tangible capital assets (34,377,443) (31,545,600)

Proceeds on disposal of tangible capital assets 179,342 7,586,484

Cash applied to capital transactions (34,198,101) (23,959,116)

INVESTING

(Increase)/Decrease of investments (13,058,110) (31,589,659)

(Increase)/Decrease of investment in Brantford Energy Corporation (2,040,492) (2,276,006)

Cash provided by (applied to) investing transactions (15,098,602) (33,865,665)

FINANCING

Long term debt issued 9,332,000 -

Long term debt repaid (3,413,331) (3,266,938)

Cash applied to financing transactions 5,918,669 (3,266,938)

Net Change in Cash and Cash Equivalents 3,670,353 (14,413,838)

Opening Net Cash and Cash Equivalents 26,731,519 41,145,357

Closing Net Cash and Cash Equivalents 30,401,872 26,731,519


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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFor the year ended December 31, 2015

The Corporation of the City of Brantford is a Municipality in the Province of Ontario, Canada. It conductsits operations guided by the provisions of provincial statutes such as the Municipal Act and relatedlegislation.

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The consolidated financial statements of the Corporation of the City of Brantford (the “City”) are preparedby management in accordance with Canadian public sector accounting standards as recommended by thePublic Sector Accounting Board of CPA Canada.

The preparation of financial statements in conformity with Canadian public sector accounting standardsrequires management to make estimates and assumptions that affect the reported amounts of assets andliabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and thereported amounts of revenues and expenditures during the period. Since precise determination of manyassets and liabilities is dependent upon future events, the preparation of periodic financial statementsnecessarily involves the use of estimates and approximations. These have been made using carefuljudgment. Actual results could differ from these estimates. Significant aspects of the accounting policiesadopted by the City are as follows:

(a) Reporting Entities

(i) Consolidated Entities The consolidated financial statements include the assets, liabilities, revenues and expenses, of the City.The reporting entity is composed of all organizations, committees and local boards accountable for theadministration of their financial affairs and resources to the City and which are owned or controlled bythe City. These consolidated financial statements include:

Brant and Brantford Local Housing CorporationBrantford Downtown Business Improvement AreaBrantford Municipal Non-Profit Housing CorporationBrantford Police Services BoardBrantford Public LibraryJohn Noble Home

Inter-departmental and inter-organizational transactions and balances between these organizations havebeen eliminated.

(ii) Brant and Brantford Local Housing Corporation Effective January 1, 2002, the City entered into a service agreement with the Brant and Brantford LocalHousing Corporation whereby the Housing Corporation transferred all operations to the City. TheHousing Corporation has retained title to its physical assets in the capacity of bare trustee for thebenefit of the City.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

(a) Reporting Entities (continued)

(iii) Non-Consolidated Entities The following local boards, joint local boards, municipal enterprises and utilities are not consolidated:

Brant County Health Unit

(iv) Accounting for School Board Transactions The taxation, other revenues, expenditures, assets and liabilities with respect to the operations of theschool boards are not reflected in the accumulated surplus of these financial statements.

(v) Trust Funds Trust funds and their related operations administered by the municipality are not consolidated, but arereported separately on the Trust Funds statement of continuity and statement of financial position.

(vi) Branford Energy Corporation Brantford Energy Corporation is accounted for on a modified equity basis, consistent with theCanadian public sector accounting standards for government business enterprises. Under the modifiedequity basis, the business enterprise’s accounting principles are not adjusted to conform with those ofthe City, and inter-organizational transactions and balances are not eliminated.

(b) Basis of Accounting

(i) Accrual Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrualbasis of accounting records revenue as it is earned and measurable. Expenses are recognized as theyare incurred and measurable based upon receipt of goods or services and/or the creation of a legalobligation to pay.

(ii) Non-financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in theprovision of services. They have useful lives extending beyond the current year, and are not intendedfor sale in the ordinary course of operations. The change in non-financial assets during the year,together with the excess of revenues over expenses, provides the change in net financial assets for theyear.

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(b) Basis of Accounting (continued)

(ii) Non-financial Assets (continued)

a) Tangible Capital AssetsUnder Canadian public sector accounting standards guidelines, tangible capital assets are recordedat their historical cost and amortized over their estimated useful life. Tangible capital assets aredefined as non-financial assets with an estimated useful life greater than 1 year, held for use in theproduction or supply of goods and services, not held for resale, in continuous use, and valued inexcess of an established financial threshold.

The capitalization threshold for general assets is $5,000 and $25,000 for infrastructure assets.Individual tangible capital assets with lesser value are expensed and groups of similar assets, suchas library books, fire hoses, or street signs, are recorded as pooled assets based on their year ofacquisition.

Tangible capital assets are recorded at cost which includes amounts directly attributable to theacquisition, construction, development or betterment of the assets. The cost is amortized on astraight-line basis over their estimated useful lives as follows:

Buildings 10 - 50 years

Vehicles:

Transit buses 12 years

Vehicles 5 - 15 years

Computer hardware and software 4 - 15 years

Other:

Machinery and equipment 10 - 20 years

Land improvements 10 - 30 years

Waste, wastewater plants and networks:

Underground networks 50 - 75 years

Water and wastewater plants and facilities 30 - 100 years

Transportation

Roads 15 - 50 years

Bridges, culverts, etc. 20 - 40 years

Expected useful lives are determined based on experience with the asset. Revisions to the estimatesmay be caused by upgrades or renewal expenditures that result in a change in the service level ofthe asset or may revise the life expectancy. These estimates and potential impairment of thetangible capital assets are reviewed annually.

Amortization is calculated beginning in the month the asset is put into service. Assets underconstruction are not amortized until the asset is available for productive use.

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(b) Basis of Accounting (continued)

(ii) Non-financial Assets (continued)

b) Contribution of Tangible Capital AssetsTangible capital assets received as contributions are recorded at their fair market value at the dateof receipt.

c) LeasesLeases are classified as capital leases if they transfer substantially all of the benefits and risksincidental to ownership of property. Leased capital assets are recorded as tangible capital assets.

d) InventoriesInventories held for consumption are not considered tangible capital assets.

(iii) Cash and Cash Equivalents Cash and cash equivalents are comprised of cash on hand, cash held in financial institutions and shortterm investments with original maturities of three months or less from the time of acquisition.

(iv) Government Transfers Government transfers are recognized in the financial statements as revenues in the period in whichevents giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteriahave been met and reasonable estimates of the amounts can be made.

(v) Taxation Revenue Taxation revenue is recorded when property tax bills are levied. Taxation revenue recognized eachyear is adjusted for estimates for expected supplementary taxes, appeals and non-collectible taxes.

(vi) Deferred Revenues - Obligatory Reserve Funds Deferred revenues represent developer and user charges, Federal and Provincial gas tax revenue,Federal and Provincial transit capital funding, Move Ontario roads and bridges capital funding, and B-Home housing program which have been collected, but for which the related services have yet to beperformed. These amounts will be recognized as revenues in the fiscal year the services are performed

(vii)Land Held for Resale Land held for resale is recorded at the lower of cost and net realizable value. Cost includes amounts forimprovements to prepare the land for sale or servicing.

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2. RESTATEMENT OF 2014 COMPARATIVE FIGURES

Contaminated Sites

The adoption of Public Sector Accounting Board Standard (PSAB) 3260 has been applied retrospectivelyand prior year periods have been restated. The adoption of PS 3260 has changed amounts reported in theprior period.

Post-Employment/Retirement Benefits and Sick Leave Benefits

During the 2015 year, it was determined that the liability for post-employment/retirement benefits and sickleave benefits were not correctly accrued for in the prior years. This correction has changed amountsreported in the prior period.

Brantford Energy Corporation

The adoption of International Financial Reporting Standards in 2015 for Brantford Energy Corporation hasbeen applied retrospectively and prior year periods have been restated. The adoption has changed amountsreported in the prior period.

Accumulated Surplus as at January 1, 2014

Accumulated surplus, as previously reported 820,766,857

Brantford Energy Corporation IFRS adoption 829,571

Contaminated sites liability (37,676,497)

Accumulated surplus, as restated 783,919,931

Accumulated Surplus as at December 31, 2014

Accumulated surplus, as previously reported 825,679,809

Post-employment/retirement benefits & Sick leave benefits (307,261)

Brantford Energy Corporation IFRS adoption (net impact) 741,084

Contaminated sites liability (37,676,497)

Accumulated surplus, as restated 788,437,135

Annual Surplus as at December 31, 2014

Annual surplus, as previously reported 4,912,952

Change in post-employment/retirement benefits & Sick leave benefits (307,261)

Change in Brantford Energy Corporation due to IFRS adoption (88,487)

Annual surplus, as restated 4,517,204

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3. INVENTORIES 2015 2014

Inventories of supplies 742,722 584,923

Land and rehabilitation costs 7,368,653 8,956,820

8,111,375 9,541,743

4. CONTRIBUTIONS TO NON-CONSOLIDATED JOINT BOARDS

Further to Note 1(a)(iii), the following contributions which are included as an expense on the consolidatedstatement of operations were made by the municipality to these boards:

2015 2014

Brant County Health Unit 2,272,168 2,239,587

5. TRUST FUNDS

Trust funds administered by the Municipality amounting to $3,888,076 (2014 - $3,821,592) have not beenincluded in the consolidated statement of financial position nor have their operations been included in theconsolidated statement of operations.

6. TAXES RECEIVABLE 2015 2014

Taxes receivable 10,958,449 11,125,888

Allowance for doubtful accounts (5,466,864) (6,260,884)

5,491,585 4,865,004

7. ACCOUNTS AND GRANTS RECEIVABLE 2015 2014

Accounts receivable 14,118,661 12,175,906

Grant receivable - Federal 2,037,928 2,366,629

Grant receivable - Provincial 2,159,915 2,298,215

18,316,504 16,840,750

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8. INVESTMENTS

The total investments of $177,616,667 (2014 - $164,558,557) recorded on the consolidated statement offinancial position at cost, having a market value of $181,507,410 (2014 - $165,115,653) at the end of theyear are comprised of the following:

2015 2014

Provincial 4,104,215 5,126,997

Municipal - own 3,530,582 3,954,041

Municipal - other 14,744,407 17,419,423

Bank 155,237,463 138,058,096

177,616,667 164,558,557

9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities are comprised of the following:2015 2014

Trade payables 23,068,316 18,441,950

Deposits/Unearned revenue 12,100,454 12,102,759

Payable to the provincial and federal government 6,922,193 6,344,904

42,090,963 36,889,613

10. INVESTMENT IN BRANTFORD ENERGY CORPORATION

In compliance with provincial legislation enacted to restructure the electricity industry in Ontario, Councilapproved the incorporation of the business of the former Brantford Hydro-Electric Commission (“theCommission”). Through its 100 per cent interest in Brantford Energy Corporation, the City retains itsinterest in the electricity business conducted by Brantford Energy Corporation’s wholly-owned subsidiaries,Brantford Power Inc., Brantford Hydro Inc. and Brantford Generation Inc. The four companies areincorporated under the Ontario Business Corporations Act. Brantford Power Inc. provides regulatedelectricity distribution services, Brantford Hydro Inc. provides fibre optics networks, water heater rentaland sentinel lighting services and Brantford Generation Inc. provides electricity generation.

The notes receivable of $25,492,503 are made up of two notes. The Brantford Power Inc. note of$24,189,168 is payable, interest only, at 5.87% per annum, with principal due February 1, 2016. TheBrantford Hydro Inc. note of $1,303,335 is payable, interest only, at 6.25% per annum, with principal dueFebruary 1, 2016. The City has the option to extend the maturity date for successive five year periods. TheCity also has the option to convert the principal sum of the notes into common shares of the corporation at aconversion ratio of $100 per common share. The City renewed the promissory notes on January 9, 2016 fora five year term maturing on February 1, 2021 bearing interest at 4.20%.

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10. INVESTMENT IN BRANTFORD ENERGY CORPORATION (continued)

The following table provides condensed financial information in respect of the consolidated operations ofBrantford Energy Corporation for the year ended December 31:

As at December 31, 2015 2015 2014

Current assets 39,233,279 36,823,407

Non-current assets 7,737,800 7,393,497

Property, plant and equipment 68,477,555 67,234,492

Total Assets and Regulatory Balances 115,448,634 111,451,396

Current liabilities 33,058,747 32,458,416

Long term debt 42,223,052 43,361,039

Other non-current liabilities 6,035,255 3,586,008

Post employment benefits and accumulated vested sick leave 1,402,856 1,357,701

Total Liabilities and Regulatory Balances 82,719,910 80,763,164

Net Equity 32,728,724 30,688,232

Results of Operations:

Revenues 134,915,050 124,513,252

Operating expenses 131,747,870 121,017,174

Net income for the year and net movement in regulatory balances 3,167,180 3,496,078

The City's investment is comprised of the following:

Equity - Beginning of Year

Common Shares 23,895,512 23,895,512

Prior years accumulated net income 6,792,720 4,516,714

30,688,232 28,412,226

Net income (loss) for the year 3,167,180 3,496,078

Dividends (1,150,000) (1,150,000)

Other Comprehensive Income (Loss) 23,312 (70,072)

Change in equity for the year 2,040,492 2,276,006

Equity - End of year 32,728,724 30,688,232

Notes receivable 25,492,503 25,492,503

Net Investment 58,221,227 56,180,735

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11. DEFERRED REVENUES - OBLIGATORY RESERVE FUNDS

A requirement of the public sector accounting standards of CPA Canada is that obligatory reserve funds bereported as deferred revenue. This requirement is in place as provincial legislation restricts how these fundsmay be used and under certain circumstances these funds may possibly be refunded. The balances in theobligatory reserve funds of the City are summarized as follows:

2015 2014

Development charges 36,207,745 27,492,767

Subdivision contributions 2,161,212 2,308,266

Recreational land (The Planning Act) 536,710 440,521

Federal gas tax revenues 7,754,933 7,259,243

Provincial gas tax revenues 2,933,151 2,858,453

Provincial roads and bridges capital funding 31,208 31,183

B-Home Housing Program 21,174 154,621

Building Code Act 3,305,684 2,789,285

52,951,817 43,334,339

Continuity of deferred revenue is as follows:2015 2014

Balance, beginning of year 43,334,339 46,413,329

Contributions from:

Federal gas tax 5,423,349 5,571,180

Provincial gas tax 1,214,095 622,493

Development charges act 9,461,629 5,468,032

Developers and others 581,790 879,028

Interest earned 1,057,153 899,131

Total revenue 17,738,016 13,439,864

Deferred revenue utilized:

Federal gas tax 5,100,697 8,006,497

Provincial gas tax 1,206,093 1,174,349

Development charges 1,445,302 7,115,341

Developers and others 368,446 222,667

Total deferred revenue utilized 8,120,538 16,518,854

Balance, end of year 52,951,817 43,334,339

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12. POST EMPLOYMENT/RETIREMENT BENEFITS

The City provides certain employee benefits which will require funding in future periods. Under thesickleave benefit plan, unused sick leave can accumulate and employees may become entitled to a cashpayment when they leave the City’s employment. The City also has obligations for amounts owing toformer employees under the Workplace Safety and Insurance Board permanent partial disability pensionand for amounts owing under various benefit programs. An actuarial valuation of future liabilities wascompleted in January 2012 and forms the basis for the estimated liability reported in these financialstatements.

The weighted average assumptions used in the valuation were as follows:2015 2014

Discount rate 3.50% 3.50%

Average compensation increase 2.50% 2.50%

Healthcare cost increases

Initial rate 8.50% 9.00%

Ultimate rate 5.00% 5.00%

Grading period 14 years 15 years

Post Employment/Retirement Benefits

Medical,Dental,

LifeInsurance

Sick LeaveGratuity

DisabilityBenefits

TotalBenefits

2015

Total Benefits

2014

(Restated Note 2)

Accrued Benefit End of Prior Year 14,705,121 3,054,855 540,441 18,300,417 16,825,383

Adjustment to Accrued Benefit Obligationat Jan. 1 - - - - 307,261

Accrued Benefit Obligation at Jan. 1 14,705,121 3,054,855 540,441 18,300,417 17,132,644

Current Period Benefit Cost 740,960 227,503 - 968,463 866,190

Retirement Interest Expense 525,400 110,628 17,853 653,881 640,420

Estimated Benefit Payment (869,306) (243,143) (60,687) (1,173,136) (843,230)

(Gains) Losses (37,264) 186,515 123,747 272,998 504,393

Accrued Benefit Obligation as at December31 15,064,911 3,336,358 621,354 19,022,623 18,300,417

Unrecognized Gains (Losses) 2,702,902 (66,016) - 2,636,886 2,821,227

Liability as at December 31 17,767,813 3,270,342 621,354 21,659,509 21,121,644

The City and the Brantford Public Library have established reserves to mitigate the future impact of theseobligations, as disclosed in Note 26. The balance at the end of the year is $3,799,560 (2014 - $3,724,112).

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13. LANDFILL CLOSURE AND POST CLOSURE LIABILITY

The environmental protection act sets out regulatory requirements to properly close and maintain all activeand inactive landfill sites. Under environmental law, there is a requirement for closure and post-closure careof solid waste landfill sites.

The City has one active landfill site, the Mohawk Street Landfill Site (“Site”). In 2014 the City hiredconsultant to develop a Landfill Master Plan to assist the City in preparing for the continued operation,management and development of the Site for a 25 year planning period and beyond. The Landfill MasterPlan also forecasts the City’s required financial commitments during continued landfill operation and alsofollowing its closure to the end of its estimated contaminating life span. The Landfill Master Planintegrates predicted waste generation and disposal needs, remaining capacity and life expectancy of theSite, a detailed inventory of City-owned landfill assets, their condition and life expectancy, and theestimated future capital costs and financial liability to the end of the landfill’s estimated contaminating lifespan. Based on the analysis conducted by the consultant, the Site has a licensed capacity of approximately13,345,000 cubic metres with approximately 8,484,975 cubic metres of remaining capacity. At currentaverage fill rates, the Site is estimated to have a remaining operating life span of approximately 45 - 50years. It is estimated the total cost to close and maintain the Site and to maintain all other closed phases isapproximately $78,288,326 (2014 - $69,452,007) with $28,511,294 (2014 - $24,694,625) recognized in thefinancial statements and $49,777,032 (2014 - $44,757,382) to be recognized as the capacity of the Site isused up. The increase in the estimated costs of future liability is primarily due to estimated cost beingadded for capping of the remaining area of stage 2 which was not previously identified in our liabilitycalculation. The City has not designated any assets to assist with the cost of closing and maintaining theSite. Once the Site has reached full capacity it is estimated that post-closure activities would continue forapproximately 112 years.

14. CONTAMINATED SITES LIABILITY _____________________________________________________________________________________

The City estimates a contaminated sites liability of $20,833,965 as at December 31, 2015 (2014 -$37,676,497) for remediation of known contaminated sites where an assessment has been conducted, orwhere available information on sites is sufficient to estimate the costs.

2015 2014

The liability is comprised of the following:

Brownfield sites 14,341,972 31,184,504

Mohawk Lake 6,236,088 6,236,088

Other sites 255,905 255,905

20,833,965 37,676,497

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14. CONTAMINATED SITES LIABILITY (continued)

The liability was calculated using a present value technique with a discount rate of 1.60%. The estimatedtotal undiscounted expenditures for 2015 is $21,383,247 (2014 - $38,225,779). The liabilities result fromyears of industrial contamination that occurred throughout the 1900’s. The contamination of Mohawk Lakewas the result of storm water drainage and industrial run-off from former manufacturing companies locatedin the Greenwich-Mohawk area. The assumptions and basis of measurement used in estimating the liabilityinclude past land usage, the nature and level of contamination, current land use, length of time to remediatethe site, engineer cost estimates, environmental site assessments and analysis from staff reports.

The amount of estimated recoveries from the Federal Government is $9,640,422 (2014 - $9,640,422);however, completion of the Greenwich-Mohawk remediation project must occur by December 31, 2016 inorder to receive this funding.

15. PENSION AGREEMENTS

Contributions are made to the Ontario Municipal Employees Retirement System (“OMERS”), which is amulti-employer plan, on behalf of all permanent, full-time members of its staff. The plan is a definedbenefit plan which specifies the amount of the retirement benefit to be received by the employees based onthe length of service and rates of pay.

The employer's amount contributed to OMERS for 2015 was $9,112,365 (2014 - $8,988,740) for currentand past service. Employees’ contributions to OMERS in 2015 totalled $9,112,365 (2014 - $8,988,740).

The OMERS pension plan funded ratio, a key indicator of the long-term financial health of the plan,increased in 2015 to 91.50% (2014 - 90.80%) The program deficit in 2015 dropped to $7.0 billion (2014$7.1 billion). With this decrease in deficit OMERS remains on track to being fully funded by 2025.

16. NET LONG TERM LIABILITIES

(a) The balance of the net long term liabilities reported on the consolidated statement of financial position ismade up as follows:

2015 2014

Total long term liabilities incurred by the municipality, including thoseincurred on behalf of school boards, other municipalities and municipalenterprises and outstanding at the end of the year amounted to 43,713,876 37,795,207

The long-term liabilities carry interest rates ranging from 1.12% to 6.875%.

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16. NET LONG TERM LIABILITIES (continued)

(b) The net long term liabilities reported in (a) of this note are payable as follows: 2016 to 2020 After 2020

From benefiting landowners and user rates 10,208,385 31,121,864

From consolidated municipal enterprises 1,215,631 740,036

From the County of Brant 49,597 378,363

11,473,613 32,240,263

(c) For the long-term liabilities in (a) of this note, the annual principal payments over the next five yearsand thereafter are as follows:

2016 2,185,943

2017 2,272,604

2018 2,338,378

2019 2,374,316

2020 2,302,372

11,473,613

(d) Included in the long term liabilities are the Municipal Non-Profit Housing Corporation mortgagespayable to the Canadian Mortgage and Housing Corporation for the corporation’s properties; BeckettProject and Branlyn Meadows Project. The buildings are pledged as security for the mortgages. Themortgages are summarized as follows:

2015 2014

Beckett Project

1.12% first mortgage loan to Canada Mortgage and Housing Corporation,due September 2019, payable in monthly installments of $18,607.39 onaccount of principal and interest 819,620 1,031,152

Branlyn Meadows Project

4.37% first mortgage loan to Canada Mortgage and Housing Corporation,due March 2018, payable in monthly installments of $10,023 on accountof principal and interest 1,136,047 1,205,489

1,955,667 2,236,641

(e) As at December 31, 2015, the City held $3,530,582 (2014 - $3,954,041) of the net long term liabilitiesoutstanding.

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16. NET LONG TERM LIABILITIES (continued)

(f) The long term liabilities in (a) issued in the name of the Municipality have received approval of theOntario Municipal Board for those approved on or before December 31, 1992. Those approved afterJanuary 1, 1993 have been approved by by-law. The annual principal and interest payments required toservice these liabilities are within the annual debt repayment limit prescribed by the Ministry of MunicipalAffairs and Housing.

17. CHARGES FOR NET LONG TERM LIABILITIES 2015 2014

Total charges for the year for net long term liabilities are as follows:

Principal 3,413,331 3,266,938

Interest 1,535,145 1,651,685

4,948,476 4,918,623

18. ACCUMULATED SURPLUS

Accumulated surplus consists of the following:2015 2014

(Restated Note 2)

For the General Reduction of Taxation:

City - operating fund 200,638 (197,619)

Brantford Downtown Business Improvement Area 3,233 9,092

Brantford Municipal Non-Profit Housing Corporation 27,841 21,076

231,712 (167,451)

Capital fund balance 15,546,389 26,384,601

Brantford Energy Corporation net investment 58,221,227 56,180,735

Reserves 2,418,763 2,109,050

Reserve funds 121,498,485 106,137,730

Invested in tangible capital assets 705,483,548 704,329,844

Invested in land inventory 7,368,653 8,956,820

Prepaid Expense - 1 Market Square Lease 5,026,667 5,800,000

915,563,732 909,898,780

Unfunded liabilities 114,748,841 121,294,194

801,046,603 788,437,135

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19. TAXATION _____________________________________________________________________________________

Taxation revenue, reported on the Consolidated Statement of Operations, is made up of the following:

2015 2014

Municipal and school property taxes 165,860,292 164,490,602

Payments in lieu of taxes 4,332,513 3,942,364

Net Property Taxes 170,192,805 168,432,966

Requisitions 36,113,495 37,143,467

Taxation revenue available for municipal purposes 134,079,310 131,289,499

20. USER CHARGES 2015 2014

User charges are comprised of the following:

Environmental services 41,938,142 43,364,522

General government 756,561 755,060

Health services 349,577 340,564

Planning and development 579,328 553,323

Protection services 643,545 510,333

Recreation and cultural services 6,979,400 6,721,709

Social and family services 468,561 546,334

Social Housing 123,372 129,549

Transportation services 3,785,761 3,856,843

55,624,247 56,778,237

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21. GOVERNMENT TRANSFERS _____________________________________________________________________________________

Government transfers, reported on the Consolidated Statement of Operations, is made up of the following:2015 2014

Provincial Grants:

Protection services 1,895,207 1,531,902


Environmental services 919,311 774,490

Social and family services 43,633,913 42,116,273

Social Housing 1,768,846 2,103,206

Recreation and cultural services 336,944 728,686


Provincial Total 51,812,554 49,813,481

Federal Grants:



Social and family services 165,244 104,377

Social Housing 1,449,066 1,616,111


Planning and development 1,350 1,373,810

Federal Total 6,852,064 11,456,508

Other Municipalities Grants:

General Government 2,087 2,317

Protection services 11,767 17,816


Social and family services 1,597,213 1,749,750

Social Housing 1,748,056 1,734,211



Other Municipalities Total 3,896,436 3,979,285

Total 62,561,054 65,249,274

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22. INCOME FROM BRANTFORD ENERGY CORPORATION

Income from Brantford Energy Corporation received by the City is comprised of the following sources:

2015 2014

Interest earned on promissory notes 1,501,362 1,501,362

Dividend received from Brantford Energy Corporation 1,150,000 1,150,000

2,651,362 2,651,362

23. OTHER REVENUES

Other revenues received by the City are comprised of the following sources: 2015 2014

Sale of non inventory items 1,745,076 3,254,982

Donations 670,991 463,573

Transfer from trust funds 118,353 123,570

Loss on disposal of tangible capital assets, inventory and land held forresale (112,520) (7,534,461)

Service Level Agreements 1,382,682 1,742,483

Other recoveries and rebates 4,331,661 4,522,307

8,136,243 2,572,454

24. EMPLOYEE COMPENSATION

The Public Sector Salary Disclosure Act, 1996, requires municipalities to disclose annually the names,positions, salaries and taxable benefits of employees paid $100,000 or more in 2015. In 2015 the City ofBrantford had 118 employees paid $100,000 or more in the calendar year. This information was publishedin the Brantford Expositor and can also be found on the Ministry of Finance website at:

https://www.ontario.ca/page/public-sector-salary-disclosure-2015-all-sectors-and-seconded-employees

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25. OPERATIONS OF SCHOOL BOARDS

Further to Note 1(a)(iv), the taxation, other revenues and requisitions and the overlevies (underlevies) of theschool boards are comprised of the following:

2015 2014

Taxation and user charges 36,113,495 37,143,467

Requisitions 36,113,495 37,143,467

Overlevies (Underlevies) - end of year - -

26. RESERVES AND RESERVE FUNDS

The total balance of reserves and reserve funds of $2,418,763 (2014 - $2,109,050) and $121,498,485 (2014- $106,137,730) respectively is made up of the following:

2015 2014

Reserves set aside for specific purposes by Council:

Library - sick leave 180,449 192,093

Library - other 2,238,314 1,916,957

Total Reserves 2,418,763 2,109,050

Reserve funds set aside for specific purposes by Council:

Replacement of equipment 1,477,201 1,835,481

Sick leave 3,619,111 3,532,019

Insurance 2,933,092 3,028,002

Social housing 6,772,178 7,873,590

Protection services 2,420,067 2,231,120

Transportation 5,324,977 5,083,852

Wastewater 33,732,003 27,119,794

Waste disposal 2,140,157 2,039,902

Industrial development 3,400,557 2,148,000

Water 35,828,680 30,104,399

Brownfields 2,503,484 2,468,695

Contingencies 2,395,150 2,395,515

Other 18,951,828 16,277,361

Total Reserve Funds 121,498,485 106,137,730

Total Reserves and Reserve Funds 123,917,248 108,246,780

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27. BUDGET FIGURES

The budget data presented in these consolidated financial statements are based upon the 2015 operatingbudget approved by Council. The budget that was approved by Council was not prepared on a basisconsistent with that used to report actual consolidated financial statement results. The budget was approvedon a modified accrual basis while Public Sector Accounting Standards now require a full accrual basis. Thechart below reconciles the approved budget to the budget figures reported in these consolidated financialstatements. In addition, to ensure comparability of expenses, the allocation of program support costscompleted for actual reporting was also applied to the budget amounts.

City Council net approved budget $ 0

Approved Consolidated Local Board budgets (569,341)

Add

Capital project revenues 3,599,286

Interest earned on reserves and reserve funds 2,611,766

Contributed assets 1,316,950

Operating expenses resulting in tangible capital assets 434,460

Capital project recoveries 890,254

Deferred revenue earned 8,120,540

Net Transfers (from) to reserves and reserve funds 32,259,467

Debt principal repayments 3,467,063

Change in equity in Brantford Energy Corporation 2,364,493

Less

Loss on sale of tangible capital assets (112,520)

Interest on long term debt (15,658)

Capital project cost resulting in operating expenses (5,275,734)

Amortization (32,452,833)

Employee post employment benefits (530,090)

Landfill closure and post-closure (3,816,669)

1 Market Square Lease (773,333)

Budget Surplus (Full Accrual) 11,518,101

28. COMPARATIVE FIGURES

Certain of the prior year's figures, provided for purpose of comparison, have been reclassified to conform tothe current year's statement presentation.

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29. CONTINGENT LIABILITIES

(a) Corporation of the City of Brantford

(i) An action has been commenced against the City alleging an ongoing duty to consult with aboriginalpersons. The amount and nature of the possible outcome is not determinable at this time and, as a result, noprovision has been made in the financial statements.

(ii) Certain claims have been commenced against the City related to property expropriation. The amountand nature of the possible outcome is not determinable at this time and as a result no provision has beenmade in the financial statements.

(iii) A claim has been commenced against the City by an individual. The claim relates to the City's allegedinvolvement with a property developer and related corporations. The amount and nature of the possibleoutcome is not determinable at this time and, as a result, no provision has been made in the financialstatements. The action is being defended by the City.

(iv) The City has been named as a defendant in an action by a corporation alleging unjust enrichmentfurther to a construction project involving the installation of water and sewer services under the MohawkCanal. The amount and nature of any outcome cannot be determined at this time and, as a result, noprovision has been made in these financial statements. The action is being defended by the City.

(v) A claim has been commenced against the City by an individual. The claim relates to the City's allegednegligence in maintaining its sidewalks. The amount and nature of the possible outcome is notdeterminable at this time and, as a result, no provision has been made in the financial statements. Theaction is being defended by the City.

(vi) A claim has been filed against the City alleging it had no right to levy taxes on lands held in trust for anaboriginal band as the lands were exempt from taxation. The amount and nature of any outcome cannot bedetermined at this time and as a result, no provision has been made in these financial statements.

(vii) A claim has been commenced against the City by a corporation. The claim relates to procurementissues with respect to the City’s tender of the landfill management contract. The amount and nature of thepossible outcome is not determinable at this time, and, as a result, no provision has been made in thefinancial statements. The action is being defended by the City

(viii) A claim has been commenced against the City by an individual alleging property damaged caused bythe City's improper seizure of a vehicle. The amount and nature of the possible outcome is notdeterminable at this time and, as a result, no provision has been made in the financial statements. Theaction is being defended by the City.

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29. CONTINGENT LIABILITIES (continued)

(b) Brantford Energy Corporation

(i) General Liability Insurance - The Company has obtained general liability and enhanced directors andofficers insurance coverage from the Municipal Electric Association Reciprocal Insurance Exchange (TheMearie Group) expiring January 1, 2017. The Mearie Group is an insurance reciprocal whereby allmembers through the unincorporated group share risks with each other. Members of the Mearie Group areassessed a premium deposit at policy execution. Should the group experience losses that are in excess ofthe accumulated premium deposits of its members combined with reserves and supplementary insurance,members would be assessed a supplementary or retro assessment on a pro-rata basis for the years in whichthe Company was a member.

As at December 31, 2015, the Company has not been made aware of any additional assessments.Participation in The Mearie Group covers a three year underwriting period which expires on January 1,2016.

(ii) General - From time to time, the Company is involved in various litigation matters arising in theordinary course of its business. The Company has no reason to believe that the disposition of any suchcurrent matter could reasonably be expected to have a materially adverse impact on the Company's financialposition, results of operations or its ability to carry on any of its business activities.

30. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

(a) Corporation of the City of Brantford

(i) Wilfrid Laurier University

Through an agreement in 2011, the City has committed a grant for the development of a new AcademicCentre. The grant in the amount of $1,300,000 is to be paid to the University in annual instalments. Theremaining amount will be paid as follows:

$175,000 for years 2016 to 2017$150,000 for the year 2018

(ii) St. Joseph’s Health Care System

Through an extension of the agreement in 2014, the City has committed to subsidize $1,720,800 for theoperation of the St. Joseph’s Lifecare Centre until 2018. The amount of annual subsidy will be paid asfollows:

$516,240 for the year 2016$344,160 for the year 2017$172,080 for the year 2018

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30. CONTRACTUAL OBLIGATIONS AND COMMITMENTS (continued)

(a) Corporation of the City of Brantford (continued)

(iii) YMCA/Laurier Project

Through an agreement in 2014, the City has committed a grant to Wilfrid Laurier University and TheYMCA of Hamilton/Burlington/Brantford for the construction of the Laurier Brantford YMCA AthleticComplex. The grant in the amount of $5,210,000 is to be paid in annual instalments. Commencing in2016, $521,000 will be paid annually over 10 years.

(iv) Financing Leases

The City has entered into financing leases for various equipment, vehicles, and properties with annual leasepayments as follows:

2016 - $1,660,714 2017 - $1,404,532 2018 - $1,281,625

2019 - $1,187,968 2020 to 2024 - $5,860,653

(b) Brantford Energy Corporation

(i) The Company has contracted Wajax Power Systems (Wajax) to provide operations and maintenanceservices for an initial period of ten years expiring in 2020. The Company also has an option to extend theterm of these services for an additional ten years. The annual amount due to Wajax for these services isapproximately $700,000.

(ii) The Company has also entered into an agreement with the City allowing the Company access to theMohawk Street landfill to install, operate and maintain a landfill gas collection and utilization system. Thisagreement expires August 22, 2030.

31. SUBSEQUENT EVENTS ___________________________________________________________________________________

Boundary Adjustments

On January 6, 2016 the City of Brantford and the County of Brant signed a Memorandum of Understanding(MOU) that establishes the basis of a formal boundary agreement between both municipalities. This MOUstates the total land to be transferred to the City is 2,454 hectares.

Brantford Generation Inc.

On March 29, 2016 City Council approved the purchase of all assets of Brantford Generation Inc. for$3,250,000. Included in the transaction is the transfer of all operational obligations and related agreementsrelated to the Mohawk Street Landfill Gas Generation Project pending the necessary regulatory approvals.

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TANGIBLE CAPITAL ASSETS - CONTINUITY SCHEDULE SCHEDULE 1

For the year ended December 31, 2015 Land

LandImprovements Building

Machinery& Equipment Infrastructure

Assets UnderConstruction

2015 Total(incl WIP)

2014 Total(incl WIP)

Total Historical Cost:

Balance: Beginning of year 34,608,640 54,425,963 278,197,179 78,690,293 824,901,100 10,497,068 1,281,320,244 1,255,870,272

Add: Additions during the year 99,549 1,254,787 3,066,139 6,788,555 24,027,860 10,140,125 45,377,015 36,835,669

Less: Disposals during the year - 368,518 17,687 3,241,968 1,263,145 9,682,622 14,573,940 11,385,697

Balance: End of year 34,708,190 55,312,232 281,245,631 82,236,880 847,665,815 10,954,571 1,312,123,319 1,281,320,244

Accumulated Amortization

Balance: Beginning of year 169,852 27,552,517 142,132,877 47,870,215 359,264,939 - 576,990,400 548,582,068

Add: Amortization expense - 2,105,596 7,985,570 6,213,032 17,944,630 - 34,248,827 33,525,944

Less: Accumulated amortization on disposals - 312,340 17,687 3,126,679 1,142,751 - 4,599,456 5,117,612

Balance: End of year 169,852 29,345,773 150,100,760 50,956,568 376,066,818 - 606,639,771 576,990,400

Total: NET BOOK VALUE 34,538,338 25,966,459 131,144,872 31,280,312 471,598,997 10,954,571 705,483,548 704,329,844


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SEGMENTED INFORMATION SCHEDULE 2

The City of Brantford is a single tier municipality that provides a wide range of services to its citizens. The major services chosen for segmented disclosureare those for which the percentage of annual operating expenditures is greater than 10% of the Corporation’s total operating expenditures. The revenues andexpenditures reported for each segment includes directly attributable amounts as well as internal charges and recoveries allocated on a reasonable basis. Adescription of each major service and the activities each provide are as follows:

Protection Services

Protection services enhances the quality of life for all citizens and responds to their changing needs by ensuring and promoting public safety in partnershipwith our community. Services provided include fire prevention and suppression, crime prevention, bylaw enforcement, court security, prisonertransportation, protective inspection and control, building permit and inspection services, emergency measures, and administration of the ProvincialOffences Act.

Social and Family Services

Social and Family services ensures a healthy community by providing a social infrastructure to the Citizens of Brantford. Services include generalassistance, income support, employment assistance, childcare, affordable housing and assistance to aged persons.

Transportation Services

The Transportation services department is responsible for the safe and efficient movement of people and goods within the City of Brantford.Responsibilities include road construction and maintenance, traffic signals and signs, winter control, transit operation, developing parking and traffic controlbylaws, implementation and maintenance of street lighting, and management and maintenance of parking garages and lots.

Environmental Services

Environmental services include sanitary sewer system, storm sewer system, waterworks, waste collection, waste disposal and recycling. Responsibilitiesinclude water treatment and maintenance, water distribution, water quality, water conservation, the water pollution control plant, pumping stations, pollutioncontrol, storm and sanitary sewer maintenance, curbside garbage collection, waste diversion, yard waste management, household hazardous waste dayevents and landfill site operations.

Recreation and Cultural Services

This segment includes parks, recreation programs, recreation facilities, golf courses, libraries and cultural services. Responsibilities include managementand provision of recreational services, facilities and programs, administration and maintenance of the main library and St. Paul Avenue branch, operationand maintenance of two public golf courses, preservation of art galleries, museums and the Sanderson Centre for the Performing Arts.


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For the year ended December 31, 2015 ProtectionServices

TransportationServices

EnvironmentalServices

Social andFamily Services

Recreational &Cultural Services

OtherServices [1]

Consolidated2015

RevenuesTaxation - - - - - 134,079,310 134,079,310

Grants 1,917,489 8,056,245 1,486,905 45,404,850 1,696,469 5,388,802 63,950,760

Other revenues [2] 4,397,764 6,534,090 45,531,756 1,137,382 9,766,317 20,831,957 88,199,266

Government Business Enterprise - - - - - 5,009,554 5,009,554

Total Revenues 6,315,253 14,590,335 47,018,661 46,542,232 11,462,786 165,309,623 291,238,890

ExpensesSalaries, wages, and benefits 46,870,794 15,395,840 7,110,154 20,239,019 15,258,025 20,399,353 125,273,185

Materials 3,084,644 9,964,363 9,761,148 2,729,193 7,502,528 14,297,056 47,338,932

Contracted services 1,177,552 976,309 10,598,327 6,432,132 547,908 5,303,289 25,035,517

External transfers 299,557 - 1,088,147 25,061,036 408,746 13,754,157 40,611,643

Amortization 1,321,360 9,111,177 13,317,304 1,571,633 5,421,761 3,505,592 34,248,827

Debt servicing - 16,568 1,175,346 40,494 63,874 238,863 1,535,145

Other expenses [3] 5,673,958 (61,510) 5,741,188 2,623,271 2,800,450 12,191,184 4,586,173

Total Expenses 58,427,865 35,402,747 48,791,614 58,696,778 32,003,292 69,689,494 278,629,422

Annual Surplus (Deficit) (52,112,612) (20,812,412) (1,772,953) (12,154,546) (20,540,506) 95,620,129 12,609,468

[1] Other Services - Includes General Government, Social Housing, Health Services, Planning and Development and Utility operation.

[2] Other Revenues - Includes licenses, permits, interest, donations, sale of land, sale of equipment, sale of publications, proceeds on disposal, contributed capital assets,gaming revenues, investment income, fines and penalties, recoveries and rebates, and user charges.

[3] Other Expenditures - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support and loss on disposal of tangiblecapital assets.


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For the year ended December 31, 2014 ProtectionServices

TransportationServices

EnvironmentalServices

Social andFamily Services

Recreational &Cultural Services

OtherServices [1]

Consolidated2014

(Restated Note 2)

RevenuesTaxation - - - - - 131,289,499 131,289,499

Grants 1,588,265 10,216,500 1,346,574 43,971,125 1,381,132 7,189,970 65,693,566

Other revenues [2] 4,356,007 13,605,229 47,749,057 2,126,170 9,552,971 15,260,183 92,649,617

Government Business Enterprise - - - - - 5,207,076 5,207,076

Total Revenues 5,944,272 23,821,729 49,095,631 46,097,295 10,934,103 158,946,728 294,839,758

ExpensesSalaries, wages, and benefits 44,342,111 15,249,519 6,745,656 19,826,104 15,286,625 20,307,397 121,757,412

Materials 2,960,496 13,178,819 16,888,561 3,152,187 7,598,460 13,788,515 57,567,038

Contracted services 1,178,376 1,428,806 10,424,880 6,033,255 708,812 9,140,042 28,914,171

External transfers 1,287,261 1,435,890 127,727 24,377,846 401,141 13,439,035 41,068,900

Amortization 1,218,159 8,575,873 13,150,967 1,386,912 5,780,888 3,413,150 33,525,949

Debt servicing - 19,442 1,238,693 - 76,641 316,910 1,651,686

Other expenses [3] 4,783,740 748,169 5,956,470 2,452,023 2,297,110 (10,400,114) 5,837,398

Total Expenses 55,770,143 40,636,518 54,532,954 57,228,327 32,149,677 50,004,935 290,322,554

Annual Surplus (Deficit) (49,825,871) (16,814,789) (5,437,323) (11,131,032) (21,215,574) 108,941,793 4,517,204

[1] Other Services - Includes General Government, Social Housing, Health Services, Planning and Development and Utility operation.

[2] Other Revenues - Includes licenses, permits, interest, donations, sale of land, sale of equipment, sale of publications, proceeds on disposal, contributed capital assets,gaming revenues, investment income, fines and penalties, recoveries and rebates, and user charges.

[3] Other Expenditures - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support and loss on disposal of tangiblecapital assets.


Page 59




Page 1

INDEPENDENT AUDITORS’ REPORT To the Members of Council, Inhabitants and Ratepayers of the The Corporation of the City of Brantford We have audited the accompanying financial statements of the Trust Funds of The Corporation of the City of Brantford, which comprise the statement of financial position as at December 31, 2015, and the statement of continuity for the year then ended, and a summary of significant accounting policies and other explanatory information. The financial statements have been prepared by management based on the financial reporting provisions prescribed by the Ontario Ministry of Municipal Affairs and Housing. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Ontario Ministry of Municipal Affairs and Housing, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of the Trust Funds of The Corporation of the City of Brantford as at December 31, 2015, and the continuity of trust funds for the year then ended in accordance with the financial reporting provisions of the Ontario Ministry of Municipal Affairs and Housing.

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Page 2

Basis of Accounting and Restriction on Use Without modifying our opinion, we draw attention to Note 1 to the financial statements, which describes the basis of accounting. The financial statements are prepared to assist The Corporation of the City of Brantford to comply with the reporting provisions of the Ministry of Municipal Affairs and Housing. As a result, the financial statements may not be suitable for another purpose. Our report is intended solely for The Corporation of the City of Brantford and Ministry of Municipal Affairs and Housing and should not be used by parties other than The Corporation of the City of Brantford and Ministry of Municipal Affairs and Housing. March 16, 2016 CHARTERED PROFESSIONAL ACCOUNTANTS Brantford, Ontario Licensed Public Accountants

Page 61

See accompanying notes Page3

THE CORPORATION OF THE CITY OF BRANTFORD Trust Funds STATEMENT OF FINANCIAL POSITION

As at December 31 2015 2014

ASSETS

Current Assets

Cash (Note 2) 1,425,036 1,268,376

Investments - at cost (Note 3)

Municipal - own 1,237,559 1,340,048

External - Banks 1,202,950 1,203,294

Accrued interest on investments 38,630 35,688

Inventory 4,593 4,593

3,908,768 3,851,999

LIABILITIES

Due to the City of Brantford 28,164 30,407

FUND BALANCE 3,880,604 3,821,592

3,908,768 3,851,999

Page 62


THE CORPORATION OF THE CITY OF BRANTFORD Trust Funds STATEMENT OF CONTINUITY For the year ended December 31, 2015 Cemeteries Dormant Subdivision

Care and Mausoleum Community Subdivision Maintenance

Total Maintenance Endowment Committees Deficiencies Agreements

Balance - Beginning of Year 3,821,592 3,104,177 75,655 53,853 298,652 89,742

Revenues

Investment income 115,564 109,732 708 541 2,975 894

Principal deposits received 1,013,306 - - - - -

Sale of plots/crypts 52,615 52,615 - - - -

Monument care and maintenance 9,950 9,950 - - - -

Police Services auction proceeds 19,666 - - - - -

1,211,101 172,297 708 541 2,975 894

Expenditures

Appropriations to other funds:

Current operations 118,353 109,732 - - - -

Refund of deposits 1,014,712 - - - - -

Equipment and services for residents and staff 19,024 - - - - -

1,152,089 109,732 - - - -

Balance - End of Year 3,880,604 3,166,741 76,363 54,394 301,627 90,636

Page 63


THE CORPORATION OF THE CITY OF BRANTFORD Trust Funds STATEMENT OF CONTINUITY For the year ended December 31, 2015 Sewer Designated Police Services Client Funds

Prepaid Local Property Auction Management John Noble Home

Improvements Grants Proceeds Trusteeship Residents General

Balance - Beginning of Year 6,030 50,758 12,641 95,944 21,556 12,585

Revenues

Investment income 60 506 92 - - 56

Principal deposits received - - - 884,080 117,820 11,406

Sale of plots/crypts - - - - - -

Monument care and maintenance - - - - - -

Police Services auction proceeds - - 19,666 - - -

60 506 19,758 884,080 117,820 11,462

Expenditures

Appropriations to other funds:

Current operations - - 8,621 - - -

Refund of deposits - - - 896,982 117,730 -

Equipment and services for residents and staff - - - - - 19,024

- - 8,621 896,982 117,730 19,024

Balance - End of Year 6,090 51,264 23,778 83,042 21,646 5,023

Page 64

Page6

THE CORPORATION OF THE CITY OF BRANTFORD Trust Funds NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2015 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the Trust Funds of The Corporation of the City of Brantford are the representation of management prepared in accordance with accounting policies prescribed for Ontario Municipalities by the Ministry of Municipal Affairs and Housing. Since precise determination of many assets and liabilities is dependent upon future events, the preparation of periodic financial statements necessarily involves the use of estimates and approximations. These have been made using careful judgements.

(a) Basis of Accounting

Capital receipts and income are reported on the accrual basis of accounting. Expenditures and capital disbursements are reported on the accrual basis of accounting which recognizes expenditures as they are incurred and measurable as a result of the receipt of goods or services and the creation of the legal obligation to pay.

(b) Inventory

The inventory of mausoleum crypts recorded in the Mausoleum Endowment Trust Fund is recorded at cost.

(c) Investments

Premiums or discounts on the purchase of investments are recognized on acquisition. 2. CASH

All cash is invested in an interest bearing bank account, with the exception of the Client Funds Management Trusteeship bank account.

3. INVESTMENTS

Trust fund investments of $2,440,509 (2014 - $2,543,342) reported on the Statement of Financial Position at cost, have a fair market value of $2,696,165 (2014 - $2,808,349) at the end of the year.

The investments yield interest rates from 2.50% to 5.87% and have maturity dates ranging from 2016 to 2039.

4. STATEMENT OF CASH FLOWS

A statement of cash flows has not been provided as the information is readily available in the financial

statements provided.

Page 65

INDEPENDENT AUDITORS' REPORT

To the Board Members ofThe Public Library Board, Members of Council, Inhabitants andRatepayers of the Corporation of the City of Brantford

We have audited the accompanying financial statements of the Brantford Public Library Board, which comprisethe statement of financial position as at December 31, 2015, and the statement of operations, statement of changesin net financial assets and statement of cash flows for the year then ended, and a summary of significantaccounting policies and other explanatory information.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith Canadian public sector accounting standards, and for such internal control as management determines isnecessary to enable the preparation of financial statements that are free from material misstatement, whether dueto fraud or error.

Auditors' ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted ouraudit in accordance with Canadian generally accepted auditing standards. Those standards require that wecomply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditors' judgment, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates madeby management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditopinion.

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OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of theBrantford Public Library Board as at December 31, 2015 and the results of its operations, changes in net assets,and cash flows for the year then ended in accordance with Canadian public sector accounting standards.

May 19, 2016 CHARTERED PROFESSIONAL ACCOUNTANTSBrantford, Ontario Licensed Public Accountants

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BRANTFORD PUBLIC LIBRARY BOARD

STATEMENT OF FINANCIAL POSITION


(Restated Note 5)

Financial AssetsCash 2,633,588 2,243,690Accounts receivable 64,564 69,409Employee computer purchase loans (Note 2) 1,874 2,667

2,700,026 2,315,766

Financial LiabilitiesAccounts payable and accrued liabilities 267,847 200,372Deferred revenue (Note 3) 24,726 14,649Vested sick leave payable (Notes 4 & 5) 198,059 202,514Post employment/retirement benefits (Note 4 & 5) 309,070 296,840

799,702 714,375

Net Financial Assets 1,900,324 1,601,391

Non-Financial AssetsPrepaid expenses 11,310 8,305Tangible capital assets (Schedule 4) 6,314,929 6,642,376

Total Net Assets 8,226,563 8,252,072

Accumulated Surplus - End of Year (Note 6) 8,226,563 8,252,072

See accompanying notes Page 3

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STATEMENT OF OPERATIONS

For the year ended December 31 2015 2014

(Restated Note 5)

Revenues (Schedule 1)Government transfers 4,378,505 4,294,222Other revenue 288,289 333,674

4,666,794 4,627,896

Expenses (Schedule 2)Salaries and benefits 3,045,047 3,183,521Building 220,037 226,249Other operating expenses 244,730 209,669Administrative expenses 144,506 117,179

3,654,320 3,736,618

Income Before Under-noted Item 1,012,474 891,278

Other Income/(Expense)Amortization of tangible capital assets (1,037,983) (996,747)

Annual Surplus/(Deficit) from Operations (25,509) (105,469)Accumulated Surplus - Beginning of Year 8,252,072 8,664,802Recognition of prior period post employment/retirement

benefits liability (Notes 4 & 5) - (307,261)

Accumulated Surplus - End of Year (Note 6) 8,226,563 8,252,072


Page 69


STATEMENT OF CHANGES IN NET FINANCIAL ASSETS


(Restated Note 5)

Annual Surplus/(Deficit) from Operations (25,509) (105,469)Amortization of tangible capital assets 1,037,983 996,747Acquisition of tangible capital assets (710,536) (683,964)Recognition of post employment/retirement benefits (Note 4 & 5) - (307,261)Change in prepaid expense (3,005) (8,305)

Increase (Decrease) in Net Financial Assets 298,933 (108,252)Net Financial Assets - Beginning of Year 1,601,391 1,709,643

Net Financial Assets - End of Year 1,900,324 1,601,391


Page 70


STATEMENT OF CASH FLOWS


Cash Flows From Operating ActivitiesAnnual Surplus/(Deficit) (25,509) (105,469)

Non-cash charges to operations:Amortization 1,037,983 996,747

1,012,474 891,278

Sources (Uses) of Cash:(Increase)/Decrease in accounts receivable 4,845 142,002(Increase)/Decrease in prepaid expenses (3,005) (8,305)Increase/(Decrease) in accounts payable and accrued liabilities 67,475 (37,699)(Increase)/Decrease in employee computer purchase loans 793 1,591Increase/(Decrease) in deferred revenue 10,077 (1,512)Increae/(Decrease) in post employment/retirement benefits 12,230 -Increase/(Decrease) in vested sick leave (4,455) (2,161)

87,960 93,916

Cash Flows From Capital ActivitiesAcquisition of tangible capital assets (710,536) (683,964)

Net Increase (Decrease) in Cash and Cash Equivalents 389,898 301,230Opening Cash and Cash Equivalents 2,243,690 1,942,460

Closing Cash and Cash Equivalents 2,633,588 2,243,690


Page 71


NOTES TO THE FINANCIAL STATEMENTSFor the year ended December 31, 2015


The financial statements are the representation of management prepared in accordance with Canadiangenerally accepted accounting principles prescribed by the Public Sector Accounting Board of theChartered Professional Accountants of Canada.

(a) MeasurementSince precise determination of many assets and liabilities is dependent upon future events, thepreparation of periodic financial statements necessarily involves the use of estimates andapproximations. These have been made using careful judgments.

(b) Basis of Accountingi) Accrual Basis of Accounting

Expenditures and related sources of financing are reported on the accrual basis of accounting. Theaccrual basis of accounting recognizes revenues in the period in which transactions or eventsoccurred that gave rise to the revenues; expenditures are recognized in the period the goods andservices are acquired and a liability is incurred or transfers are due.

ii) Non-financial Assets, Tangible Capital AssetsNon-financial assets are not available to discharge existing liabilities and are held for use in theprovision of services. They have useful lives extending beyond the current year, and are notintended for sale in the ordinary course of operations. The change in non-financial assets duringthe year, together with the income (deficit) from operations, provides the change in net financialassets for the year.

Tangible capital assetsTangible capital assets are recorded at cost, which includes all amounts that are directly attributableto acquisition, construction, development or betterment of the asset. The cost, less residual value,of the tangible capital assets are amortized on a straight-line basis over their estimated useful livesas follows:

Land improvements 20 yearsBuildings 40 yearsBuilding improvements 10 to 20 yearsMachinery and Equipment 10 to 20 yearsTechnology Equipment 3 to 4 yearsBooks 7 yearsFurniture and Fixtures 10 years

Contribution of tangible capital assetsTangible capital assets received as contributions are recorded at their fair value at the date ofreceipt, and that fair value is also recorded as revenue. Similarly, transfers of assets to third partiesare recorded as an expense equal to the net book value of the asset as of the date of transfer.

iii) Cash and Cash EquivalentsCash and cash equivalents are comprised of cash on hand and cash held in financial institutions.

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(c) Reserves Reserves are established by the Board for specific expenditures as follows:

a) Grant Opportunity & Projects - To fund projects and to match funds provided by the provincialand/or federal government.

b) Equipment - To provide funds for replacement of library equipment.c) Automated Equipment - To provide funds to upgrade the Information System.d) Sick Leave - To provide funds for sick leave as described in Note 4.e) Material Acquisition - To provide funds for material acquisition commitments of the current

year.

(d) Brantford Public Library TrustIn 1993, the Board established the Brantford Public Library Trust. The objectives of the Trust areto enhance book collections and user access, to fund capital purchases and to match funds forcertain programs from time to time as established by the Board.

The activities of the Trust are to be carried out through two funds. The Endowment Fund is toinclude all monetary gifts and bequests. The Special Purpose Fund is to include all monetary giftsand bequests for which the donor has, as a condition, required the gift or bequest to be used forspecific purposes. To date, no donations have been received in this fund.

Income earned in the Special Purpose Fund will be added to the capital of the Endowment Fund,unless such an addition contravenes any condition made by a donor to the Special Purpose Fund.

(e) Revenue RecognitionGrants, service charges and other revenues are recognized in the year of receipt. Revenue relatingto specified expenditures not yet incurred is recorded as deferred revenue and recognized when thespecified expenditure is made.

(f) Government TransfersGovernment transfers are the transfer of assets from senior levels of government and are not theresult of any exchange transactions, meaning there is no expectation to repay the amounts in thefuture. Government transfers are recognized in the fiscal year in which events giving rise to thetransfer occur, providing the transfer is authorized, any eligibility criteria have been met andreasonable estimates of the amounts can be made.

2. EMPLOYEE COMPUTER PURCHASE LOANS

The Library offers its employees loans to purchase home computers. These loans are to be repaid over atwo year period from the date of the loan. $1,475 of the loans outstanding are expected to be repaid in2016.

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3. DEFERRED REVENUE 2015 2014

Ontario Library Capacity Fund 9,223 -Lost book recovery 15,504 14,649

24,727 14,649

4. POST EMPLOYMENT/RETIREMENT BENEFITS AND SICK LEAVE BENEFITS

The Library provides certain employee benefits which will require funding in future periods.

Regarding post employment/retirement benefits, employees who retire with an OMERS pension areentitled to retirement benefits until age 65. The Library also has obligations owing to former employeesunder various benefit programs.

Under the sick leave benefits plan, unused sick leave can accumulate and employees may become entitledto a cash payment when they leave the Library’s employment.

An actuarial valuation of future liabilities for post employment/retirement benefits and sick leave benefitswas completed in May 2016 and forms the basis for the estimated liability reported in these financialstatements.

The weighted average assumptions used in the valuation were as follows:2015

Discount rate 3.50%Average compensation increase 2.50%Healthcare cost increases

Initial rate 6.25%Ultimate rate 4.50%

Grading period 7 yearsDental care cost increase 3.00%

Post Employment/Retirement BenefitsMedical, Dental,

Life Insurance

VestedSick Leave

Benefits

Total Benefits2015

Accrued Benefit End of PriorYear 296,840 202,514 499,354Accrued Benefit

Obligation at Jan. 1 296,840 202,514 499,354Current Period Benefit Cost 14,015 11,343 25,358Retirement Interest Expense 10,662 7,085 17,747Benefit Payments (12,447) (22,883) (35,330)Liability as at December 31 309,070 198,059 507,129

The Library has established reserves to mitigate the future impact of these obligations, as disclosed inSchedule 3. The balance at the end of the year is $180,449 (2014 - $192,093). There are no anticipatedpayments over the next five years to employees who are eligible to retire for sick leave benefits.

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5. RESTATEMENT OF COMPARATIVE FIGURES

During the 2015 year, it was determined that the liability for post employment/retirement benefits andsick leave benefits were not correctly accrued for in the prior years. This error resulted in changes to thevested sick leave payable, post employment/retirement benefits and closing accumulated surplus. Pleaserefer to Note 4 for further details for these amounts. The total impact of correcting these items in the 2014comparative figures is as follows:

As PreviouslyReported Adjustment

2014As Restated

Vested sick leave payable 192,093 10,421 202,514Post employment/retirement benefits - 296,840 296,840Accumulated Surplus - End of Year 8,559,333 (307,261) 8,252,072

6. ACCUMULATED SURPLUS 2015 2014

Accumulated Surplus consists of the following:Invested in tangible capital assets 6,314,929 6,642,376Reserve Funds (Schedule 3) 2,191,561 1,884,709Endowment Fund (Schedule 3) 227,202 224,341Operations (180,449) (192,093)

8,553,243 8,559,333Less: Unfunded Liabilities 326,680 307,261Balance - End of Year 8,226,563 8,252,072

7. PENSION AGREEMENTS

The Library makes contributions to the Ontario Municipal Employees Retirement Fund (OMERS), whichis a multi-employer plan, on behalf of 46 (2014 - 46) members of its staff. The plan is a defined benefitplan which specifies the amount of the retirement benefit to be received by the employees based on thelength of service and rates of pay.

The amount contributed to OMERS for 2015 was $193,417 (2014 - $203,571) for current service.

The OMERS pension plan has a deficit. If actuarial surpluses are not available to offset the existingdeficit and subsidize future contributions, increases in contributions may be required in the future.

8. COMMITMENTS

The Library has committed to the purchase of $151,091 (2014 - $135,692) books and databases at yearend. These books and databases will be acquired in 2016 and will be funded by the Material Acquisitionreserve.

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9. FINANCIAL INSTRUMENTS

Fair ValueThe fair value of financial instruments, such as cash and short-term investments, accounts receivable andaccounts payable, are determined to approximate their recorded values. The fair value of marketablesecurities is based on quoted market values as at year end.

Credit RiskThe Library’s credit risk relates to its accounts receivables. The risk of significant loss is consideredremote.

10. BUDGET AMOUNTS

The Library board budget is developed in accordance with the City of Brantford budget process. Thebudget is set and approved, whereby all costs are anticipated to be expended during the fiscal year. Thebudget figures presented in the financial statements have been adjusted to reflect the accrual basis ofreporting and consequently, all budget amounts related to non-financial asset expenditures have beenremoved. The Brantford Public Library Board operated within its 2015 approved budget.

11. CAPITAL MANAGEMENT

The Library's objective in managing its capital is to maintain financial stability in order to safeguard itsability to continue to provide access to knowledge, literacy and leisure pursuits to its members.

The Library also has a development charges reserve fund held with the City of Brantford in the amount of$1,577,064. This reserve is not an asset of the Library as City Council has control over the funds. Thefunds are to be used for the betterment and for capital projects of the Library.

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SCHEDULE OF REVENUES SCHEDULE 1

Budget Actual ActualFor the year ended December 31 2015 2015 2014

(Note 10)Government Transfers City of Brantford - Operations 4,186,700 4,191,781 4,119,604Ministry of Tourism, Culture and Sport

- Operating 150,751 150,751 150,751- Internet Connectivity 5,220 5,092 5,092- Ontario Library Capacity Fund - 11,003 -

Ministry of Government Services - Service Ontario - 850 850Brantford Power Lighting Upgrades - 3,209 -Ministry of Training, Colleges and Universities 3,900 3,320 3,974Human Resources & Skills Development Canada - Canada Summer Jobs 3,000 2,983 2,640 - Young Canada Works 12,000 9,516 11,311

4,361,571 4,378,505 4,294,222

Other RevenueFines 70,000 65,202 65,545Cards 1,700 1,238 1,358Books sold, lost, damaged or discarded 14,000 14,650 16,161Photocopier and reader printer 17,000 14,769 16,801Contract services 148,000 148,178 183,047Sundry 3,200 4,130 6,356Interest earned - Fund/Reserve 15,000 25,577 27,336Donations - operating 5,000 3,859 3,306Meeting - rental space 6,000 1,240 3,040Non-residence fees 11,000 9,446 10,724

290,900 288,289 333,674

Total Revenue 4,652,471 4,666,794 4,627,896

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SCHEDULE OF EXPENSES SCHEDULE 2


(Note 10)Salaries and BenefitsSalaries Staff salaries 2,719,395 2,422,631 2,561,596 Read-On Staff 37,400 53,215 52,119Employee benefits 615,506 569,201 569,806

3,372,301 3,045,047 3,183,521

BuildingLight, heat, water 118,200 121,988 111,411Repairs and maintenance 63,400 46,194 54,686Security 45,300 43,093 52,048Insurance 9,700 8,762 8,104

236,600 220,037 226,249

Other Operating ExpensesAutomated services 156,800 158,789 148,707Internet connectivity 36,300 31,751 29,210New equipment purchases 19,300 17,000 7,197Programming 12,300 15,996 11,098Photocopier rental and supplies 7,700 6,360 5,823Book recoveries & Supplies 7,400 12,527 6,118Book transportation 1,500 2,307 1,516

241,300 244,730 209,669

Administrative ExpensesStationery and software 6,800 12,856 14,090Communications 11,700 12,604 12,075Postage and freight 3,700 3,453 4,434Professional fees 18,400 43,902 23,578Memberships and staff training 24,600 36,665 25,027Marketing and publicity 30,100 19,663 27,245Volunteer and miscellaneous 8,300 15,363 10,730

103,600 144,506 117,179

3,953,801 3,654,320 3,736,618

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SCHEDULE OF CONTINUITY OF RESERVES AND TRUST SCHEDULE 3

For the year ended December 31, 2015Grant

Opportunity &Projects

Equipment AutomatedEquipment

Reserves

Balance - Beginning of Year 161,319 666,413 729,192Transfers from Operations 171,727 102,745 103,417Transfers to Operations (5,000) (71,507) (29,050)Balance - End of Year 328,046 697,651 803,559

For the year ended December 31, 2015Sick Leave

ReserveMaterial

AcquisitionEndowment

Fund(Note 4)

Reserves

Balance - Beginning of Year 192,093 135,692 224,341Transfers from Operations 11,239 181,856 6,261Transfers to Operations (22,883) (135,692) (3,400)Balance - End of Year 180,449 181,856 227,202

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SCHEDULE OF TANGIBLE CAPITAL ASSETS SCHEDULE 4

LandLand

Improvements BuildingBuilding

ImprovementsMachinery &

Equipment 2015 Total 2014 TotalCostBalance - Beginning of Year 638,133 6,993 1,445,667 8,129,348 7,022,384 17,242,525 17,120,020Add: Additions during the year - 61,224 - 18,313 630,999 710,536 683,964Less: Disposals during the year - - - - 652,346 652,346 561,459Balance - End of Year 638,133 68,217 1,445,667 8,147,661 7,001,037 17,300,715 17,242,525

Accumulated AmortizationBalance - Beginning of Year - 1,771 996,783 5,179,724 4,421,871 10,600,149 10,164,861Add: Amortization during the year - 1,658 31,167 243,146 762,012 1,037,983 996,747Less: Accumulated amortization on

disposals - - - - 652,346 652,346 561,459Balance - End of Year - 3,429 1,027,950 5,422,870 4,531,537 10,985,786 10,600,149Net Book Value of Tangible Capital Assets 638,133 64,788 417,717 2,724,791 2,469,500 6,314,929 6,642,376

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To the Chair and Members of theBrantford Municipal Non-Profit Housing Corporation

We have audited the accompanying financial statements of Brantford Municipal Non-Profit Housing Corporation,which comprise the statement of financial position as at December 31, 2015, the statement of changes in netassets, the statements of operations of Beckett Project - Shelter, Beckett Project - Non-Shelter, and BranlynMeadows Project - Shelter, the statement of replacement reserve funds, and a summary of significant accountingpolicies and other explanatory information. The financial statements have been prepared by management ofBrantford Municipal Non-Profit Housing Corporation based on the financial reporting provisions of the OntarioMinistry of Municipal Affairs and Housing.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith the financial reporting provisions of the Ontario Ministry of Municipal Affairs and Housing, and for suchinternal control as management determines is necessary to enable the preparation of financial statements that arefree from material misstatement, whether due to fraud or error.




OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of BrantfordMunicipal Non-Profit Housing Corporation as at December 31, 2015 and the results of its operations for the yearthen ended in accordance with the financial reporting provisions of the Ontario Ministry of Municipal Affairs andHousing.

Page 1Millard, Rouse & Rosebrugh LLP

Brantford • Hagersville • Simcoe • Delhi • Norwich • Tillsonburg



Page 81

Basis of Accounting and Restriction on Distribution and UseWithout modifying our opinion, we draw attention to Note 1 to the financial statements, which describes the basisof accounting. The financial statements are prepared to assist Brantford Municipal Non-Profit HousingCorporation to comply with the financial reporting provisions referred to above. As a result, the financialstatements may not be suitable for another purpose. Our report is intended solely for the Directors of BrantfordMunicipal Non-Profit Housing Corporation, the service manager, and the Ontario Ministry of Municipal Affairsand Housing and should not be distributed or used by parties other than the Directors of Brantford MunicipalNon-Profit Housing Corporation, the service manager, and the Ontario Ministry of Municipal Affairs andHousing.

April 18, 2016 CHARTERED PROFESSIONAL ACCOUNTANTSBrantford, Ontario Licensed Public Accountants

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BRANTFORD MUNICIPAL NON-PROFIT HOUSING CORPORATION



ASSETSCurrent AssetsAccounts receivable - rent 3,773 6,361Due from City of Brantford 77,037 -Prepaid expenses 14,764 15,751Investments (Market value - $356,836; 2014 - $897,185) 356,836 941,823

452,410 963,935Property, Plant and Equipment (Note 2) 2,348,578 2,629,552

2,800,988 3,593,487

LIABILITIESCurrent LiabilitiesAccounts payable and accrued expenses 4,957 6,742Due to City of Brantford - 546,779Prepaid rent 7,123 6,045Due to Service Manager - City of Brantford 47,351 15,368Current portion of long term liabilities (Note 3) 287,722 280,973

347,153 855,907

Long Term Liabilities (Note 3) 1,667,945 1,955,668Replacement Reserve Funds (Note 4 and Page 8) 365,138 367,925Contributed Surplus 384,895 384,895Net Assets - Page 4 35,857 29,092

2,453,835 2,737,580

2,800,988 3,593,487

Approved on behalf of the Board

.................................................. Director

.................................................. Director


Page 83


STATEMENT OF CHANGES IN NET ASSETS


Balance - Beginning of Year 29,092 39,671

Adjust for prior year settlement - Branlyn 114 1,132

Excess of Revenue over Expenses (Expenses over Revenue)Beckett Project - Non-shelter Solar 5,920 -Branlyn Meadows Project - Shelter 731 (11,711)

Balance - End of Year 35,857 29,092


Page 84


STATEMENT OF OPERATIONS - BECKETT PROJECT - SHELTER


RevenueFederal subsidies 86,367 79,742 86,367Service manager subsidies 79,795 79,795 65,471Current year subsidy adjustment - (47,911) (13,474)Rental - Market tenants 388,272 148,821 146,190Rental - RGI tenants - 249,758 236,419Other revenue 15,500 11,770 20,664

569,934 521,975 541,637

ExpensesAmortization - net 152,777 156,533 148,875Taxes paid on city owned property 86,698 87,213 80,203Insurance 10,000 9,361 8,615Interest on long term liability 18,340 8,549 21,908Legal and audit 3,600 3,222 3,279Office administration 5,360 4,110 4,466Repairs and maintenance 132,369 97,547 115,490Replacement reserve 39,520 39,520 38,485Utilities 93,100 85,414 91,432Wages and benefits 28,170 30,506 28,884

569,934 521,975 541,637

Excess of Revenue over Expenses - - -


Page 85


STATEMENT OF OPERATIONS - BECKETT PROJECT - NON-SHELTER


RevenueContribution from Municipality 157,605 171,507Sale of Hydro 11,840 -

169,445 171,507

ExpensesInsurance 2,567 2,362Interest on long term liability 3,004 7,697Legal and audit 1,132 1,152Repairs and maintenance 38,505 53,967Utilities 57,398 54,021Amortization 54,999 52,308Transfer to replacement reserve 5,920 -

163,525 171,507

Excess of Revenue over Expenses - Page 4 5,920 -


Page 86


STATEMENT OF OPERATIONS - BRANLYN MEADOWS PROJECT - SHELTER


RevenueService manager subsidy 150,428 151,681 149,753Current year subsidy adjustment - 560 (1,894)Rental - Market tenants 112,000 65,508 70,833

- RGI tenants - 51,122 47,115Other revenue 2,000 3,129 7,983

264,428 272,000 273,790

ExpensesAmortization - net 69,442 69,442 66,505Taxes paid on city owned property 44,412 45,917 43,647Insurance 3,400 3,171 2,918Interest on long term liability 50,836 50,581 53,529Legal and audit 1,300 1,253 1,275Bad debts and collection costs 3,700 6,440 6,249Office administration 400 436 385Repairs and maintenance 67,152 68,804 87,419Replacement reserve 14,651 14,651 14,238Utilities 2,250 2,655 2,936Wages and benefits 6,885 7,919 6,400

264,428 271,269 285,501

Excess of Revenue over Expenses - Page 4 - 731 (11,711)


Page 87


STATEMENT OF REPLACEMENT RESERVE FUNDS


Beckett Project

Balance - Beginning of Year 282,634 254,182Provision from operations (Note 4) 39,520 38,485Provision grant - SHRRP 8,728 2,497Interest, net of investment losses (6,275) 12,902Repairs and maintenance expenditure (31,654) (25,432)Contribution from Solar Revenue 5,920 -


Branlyn Meadows Project

Balance - Beginning of Year 85,291 90,722Provision from operations (Note 4) 14,651 14,238Provision grant - SHRRP - -Interest, net of investment losses (1,209) 4,259Repairs and maintenance expenditure (32,468) (23,928)


Total 365,138 367,925


Page 88


NOTES TO THE FINANCIAL STATEMENTS


Brantford Municipal Non-Profit Housing Corporation is incorporated as a not-for-profit organization withoutshare capital. The main purpose of the Corporation is to provide affordable housing to residents of Brantford andBrant County.



These financial statements have been prepared in accordance with the significant policies set outbelow to comply with reporting requirements of the Ministry of Municipal Affairs and Housing.The basis of accounting used in these financial statements materially differs from Canadiangenerally accepted accounting principles because:

(i) Amortization is provided on the Branlyn Meadows Project land, building, and furnishings and theBeckett Project building at a rate equal to the annual principal reduction of the mortgage ratherthan estimated useful life of the specific asset. Also, the Branlyn Meadows Project land isconsidered to have a limited life.

(ii) Property, plant and equipment purchased after their initial project construction are funded from andcharged against Replacement Reserve Funds rather than being capitalized on the statement offinancial position and amortized over their estimated useful lives.

(iii) Transfers to Replacement Reserve Funds are accounted for on the statement of operations, ratherthan as an inter-fund transfer in the statement of changes in net assets.

(iv) Financial instruments are recorded at their historical cost unless there is evidence of a permanentimpairment.

(v) A statement of changes in financial position is not presented.

(b) Use of Estimates

Financial statements are based on representations that may require estimates to be made inanticipation of future transactions and events and include measurement that may, by their nature,be approximations.

(c) Income Recognition

Revenue and expenses are recognized utilizing the accrual method whereby revenue is recordedwhen earned and expenses are recorded when incurred.

(d) Investments

The investments are held with Phillips, Hager & North in accordance with the Social HousingReform Act. Investments are stated at the lower of cost and market value, when a decline in marketvalue is considered permanent in nature.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D)

(e) Property, Plant and Equipment and Amortization Beckett Project - Property, plant and equipment are stated at historical cost. Amortization onfurnishings is calculated on a straight line basis over ten years. Building amortization is providedfor in the accounts in annual amounts equal to the principal repayments on the mortgage during theyear.

Branlyn Meadows Project - Property, plant and equipment are stated at historical cost.Amortization is provided for in the accounts in annual amounts equal to the principal mortgagerepayments during the year.

(f) Contributed Surplus

The Corporation purchased land from the Corporation of the City of Brantford which in turngranted the total purchase price to the Corporation. The total amount of costs related to thepurchase of the land has been credited to contributed surplus.

2. PROPERTY, PLANT Accumulated Net Book Value Net Book ValueAND EQUIPMENT Cost Amortization 2015 2014

Beckett Project Land 384,895 - 384,895 384,895Building 5,940,047 5,120,040 820,007 1,031,539Furnishings 53,445 53,445 - -

6,378,387 5,173,485 1,204,902 1,416,434

Branlyn Meadows ProjectLand 490,126 217,457 272,669 289,227Building 1,537,778 682,209 855,569 907,521Furnishings 27,588 12,150 15,438 16,370

2,055,492 911,816 1,143,676 1,213,118

Total 8,433,879 6,085,301 2,348,578 2,629,552

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3. LONG TERM LIABILITIES 2015 2014

Beckett Project1.12% first mortgage loan to Canada Mortgage HousingCorporation, due September 2019, payable in monthly installmentsof $18,607 on account of principal and interest 819,620 1,031,152

Branlyn Meadows Project4.37% first mortgage loan to Canada Mortgage and HousingCorporation, due March 2018, payable in monthly installments of$10,023 on account of principal and interest 1,136,047 1,205,489

1,955,667 2,236,641Less: current portion 287,722 280,973

1,667,945 1,955,668

The corporation's land and buildings are pledged as security on the mortgages. Minimum principalrepayment requirements on the mortgages are as follows, assuming the Branlyn Meadows Projectmortgage will be refinanced at a similar rate on maturity:

2016 - 287,7222017 - 293,3752018 - 299,1522019 - 249,1992020 - 86,185

4. REPLACEMENT RESERVE FUNDS

In accordance with the terms of agreements with Canada Mortgage and Housing Corporation and theMinistry of Municipal Affairs and Housing, the Corporation is required to establish a separatereplacement reserve fund and to account for these funds, including interest. The use of these funds isrestricted to the repair and replacement of specific items as permitted by the Ministry of MunicipalAffairs and Housing. The annual contribution for these projects made as directed by the Ministry ofMunicipal Affairs and Housing is:

Beckett Project 39,520Branlyn Meadows Project 14,651

5. RELATED PARTY TRANSACTIONS

The Board of Directors of the Corporation consists of Brantford City Council appointees to the SocialServices Sector Committee. Upon dissolution, after the payments of its liabilities, the Corporation'sremaining property shall be distributed to, or disposed of by, the City of Brantford.

All financial transactions are made on behalf of the Brantford Municipal Non-Profit Housing Corporationby the City of Brantford. Additionally, the staff of the City of Brantford perform all the managementfunctions of the Corporation.

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6. STATEMENT OF CHANGES IN FINANCIAL POSITION

A statement of changes in financial position is not required for Ministry of Municipal Affairs andHousing reporting purposes.

7. EMPLOYEE COMPENSATION

As required by the Public Sector Salary Disclosure Act, 1996, no employees were paid a salary of$100,000 or more in 2015 by the Brantford Municipal Non-Profit Housing Corporation.


Fair Value

The fair value of financial instruments, such as cash and bank, investments, accounts receivable, accountspayable and mortgages payable are determined to approximate their recorded values.

Interest Rate Risk

The Corporation's interest rate risk relates to the refinancing of the Corporation's two mortgages and isdependant on the available interest rates at the time of renewal.

Credit Risk

The Corporation's credit risk relates to its accounts receivable. The risk of significant loss is consideredremote.

Page 12

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SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT AND OTHER LONG TERMLIABILITIES - SHELTER AND NON-SHELTER

SCHEDULE 1


Property, Plant and Equipment and Long TermLiabilities Shelter Non-Shelter Total

Beckett Project Property, plant and equipment - at cost 4,720,006 1,658,381 6,378,387Less: Accumulated amortization (3,828,379) (1,345,106) (5,173,485)Net Book Value 891,627 313,275 1,204,902Less: Contributed surplus (284,822) (100,073) (384,895)Less: Recovery of interest at refinancing (287) (100) (387)Long Term Liability 606,518 213,102 819,620

Branlyn Meadows ProjectProperty, plant and equipment - at cost 2,055,492 - 2,055,492Less: Accumulated amortization (911,816) - (911,816)Net Book Value 1,143,676 - 1,143,676Less: Interest equity on escrow fund (7,629) - (7,629)Long Term Liability 1,136,047 - 1,136,047

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To the Chair and Members of theJohn Noble Home Committee of Management

We have audited the accompanying financial statements of John Noble Home which comprise the statement offinancial position as at December 31, 2015, and the statements of operations and accumulated surplus, change innet financial assets and cash flows for the year then ended, and a summary of significant accounting policies andother explanatory information.





OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of John NobleHome as at December 31, 2015, and the results of its operations, its change in net financial assets and its cashflows for the year then ended in accordance with Canadian public sector accounting standards.

February 25, 2016 CHARTERED PROFESSIONAL ACCOUNTANTSBrantford, Ontario Licensed Public Accountants

Page 1Millard, Rouse & Rosebrugh LLP




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JOHN NOBLE HOME



FINANCIAL ASSETSCash and bank 893,704 647,274Accounts receivable - Residents 219,208 261,946

- Other (Note 2) 190,775 204,879- Province of Ontario - Geared to Housing Project 3,464 3,464

Due from City of Brantford - Operating - 202,463Due from County of Brant - Operating - 66,992

1,307,151 1,387,018

LIABILITIESAccounts payable and accrued liabilities 1,109,808 1,044,572Due to City of Brantford - Operating 39,201 -Due to City of Brantford - Capital and special funding 93,557 248,371Due to County of Brant - Operating 150,400 -Due to County of Brant - Capital and special funding 8,012 152,323Due to Province - Funding 81,788 92,069Deferred revenue - Bell Lane Terrace 5,282 3,203

1,488,048 1,540,538

NET FINANCIAL ASSETS (Page 4) (180,897) (153,520)

NON-FINANCIAL ASSETSTangible capital assets (Page 14) 25,918,462 26,935,138Prepaid supplies 167,652 120,610Prepaid expenses 13,244 32,910

26,099,358 27,088,658

TOTAL NET ASSETS 25,918,461 26,935,138

ACCUMULATED SURPLUS (Note 4) 25,918,461 26,935,138


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JOHN NOBLE HOME

STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS


RevenueProvince of Ontario 9,764,248 10,033,805 9,679,344City of Brantford - operations 2,125,957 2,087,725 2,017,674

- capital and special funding - 356,149 842,242County of Brant - operations 855,750 839,308 796,376

- capital and special funding - 141,576 329,691Residents 279,500 348,691 297,583Sundry receipts 42,696 7,351 133,815Bell Lane Terrace (Page 9) - 220,226 219,268

13,068,151 14,034,831 14,315,993

ExpensesMedical nursing services (Page 10) 7,024,319 7,180,168 7,003,412Dietary services (Page 10) 1,318,502 1,347,815 1,317,074Program and support services (Page 10) 716,365 730,306 694,653Housekeeping services (Page 11) 736,897 760,585 775,433Laundry services (Page 11) 410,134 399,483 381,754General, Administrative and Human resources (Page 11) 1,059,090 1,073,300 1,037,633Building and maintenance (Page 12) 1,340,097 1,359,720 1,265,373Raw food and supplements 462,747 465,504 449,459Bell Lane Terrace (Page 9) - 220,226 219,268

13,068,151 13,537,107 13,144,059

Income Before Under-noted Item 497,724 1,171,934

Other Income/(Expense)Amortization of tangible capital assets (1,514,401) (1,514,401) (1,295,676)

Annual Deficit from Operations (1,514,401) (1,016,677) (123,742)Accumulated Surplus - Beginning of Year 26,935,138 27,058,880

Accumulated Surplus - End of Year 25,918,461 26,935,138


Page 96

JOHN NOBLE HOME

STATEMENT OF CHANGE IN NET FINANCIAL ASSETS


Annual Surplus (1,016,677) (123,742)

Amortization of tangible capital assets 1,514,401 1,295,676Acquisition of tangible capital assets (497,725) (1,171,934)Change in supplies inventories (47,042) -Change in prepaid expense 19,666 6,579

Increase (Decrease) in Net Financial Assets (27,377) 6,579Net Financial Assets - Beginning of Year (153,520) (160,099)

Net Financial Assets - End of Year (180,897) (153,520)



Cash Flows From Operating ActivitiesAnnual Deficit (1,016,677) (123,742)

Non-cash charges to operations:Amortization of tangible capital assets 1,514,401 1,295,676

497,724 1,171,934

Net change in non-cash working capital balances related to operations (Note 6) 246,431 164,703

Cash provided by (used for) operations 744,155 1,336,637

CapitalAcquisition of tangible capital assets (497,725) (1,171,934)

Net Increase in Cash and Bank 246,430 164,703

Opening Cash and Bank 647,274 482,571

Closing Cash and Bank 893,704 647,274


Page 97

JOHN NOBLE HOME

SCHEDULE OF CONTINUITY OF GENERAL TRUST FUNDS



RevenueInterest earned 56 93Donations and other revenue 11,406 11,009

11,462 11,102

ExpensesEquipment and services for residents and staff 19,024 23,326


SCHEDULE OF CONTINUITY OF SPECIAL PURPOSE FUND



RevenueInterest earned 153 293Donations and other revenue 91,354 76,377

91,507 76,670

ExpensesEquipment and services for residents and staff 82,979 92,626



Page 98

JOHN NOBLE HOME



(a) Nature of Operations

The John Noble Home is a 156 bed Municipal Home for the Aged providing long term care. It isoperated jointly by The Corporation of the County of Brant and The Corporation of the City ofBrantford and is legislated by the long term care division of the Ministry of Health under theHomes for the Aged and Rest Homes Act and Bill 101.

The Home also operates 26 affordable housing rental apartments.

(b) Basis of AccountingThese financial statements are prepared by management in accordance with Canadian public sectoraccounting standards as recommended by the Public Sector Accounting Board of CPA Canada.

(c) MeasurementSince precise determination of many assets and liabilities is dependent upon future events, thepreparation of periodic financial statements necessarily involves the use of estimates andapproximations. These have been made using careful judgments.

(d) Current OperationsThe statement of financial position, operations and accumulated surplus and cash flows reflect theday to day operations of the home.

(e) General Trust FundsThe general trust funds are the property of the John Noble Home and are derived from bequests anddonations. The terms of each bequest differ, however, all of the funds are allocated to specificprojects.

(f) Special Purpose FundsThe special purpose fund is the property of the John Noble Home and is from fundraising anddonations. The funds are allocated for specific projects.

(g) Residents' Trust FundsAlthough the residents' trust funds are administered by John Noble Home, the funds are theproperty of the residents. Accordingly, the funds are not reported in the financial statements of theJohn Noble Home.

(h) Revenue RecognitionResident revenue is recorded at the end of each month for the number of days of occupancy. Grantrevenue is recognized when earned and collectability is assured.

(i) Government Transfers

Government transfers are recognized in the financial statements as revenues in the period in whichevents giving rise to the transfer occur, providing the transfers are authorized, any eligibilitycriteria have been met and reasonable estimates of the amounts can be made.

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JOHN NOBLE HOME


1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(j) Tangible Capital AssetsTangible capital assets are stated at cost. Amortization is provided for in the accounts as follows:

Land improvements 40 years straight lineBuilding improvements 40 years straight lineEquipment 5 years straight lineInformation technology 5 years straight lineFurniture and fixtures 10 years straight line

In the year of acquisition and disposal, amortization is provided for at one-half of the above rates.

2. ACCOUNTS RECEIVABLE - OTHER 2015 2014

Alzheimer Day Centre 29,041 31,448Other miscellaneous receivables 161,734 173,431

190,775 204,879

3. BANK LOAN

The John Noble Home holds an unsecured $1,500,000 operating line of credit with the Bank of Montreal.Interest is calculated at prime and any balance is due on demand.


Accumulated surplus consists of the following:

Accumulated surplus from operations - -Investment in tangible capital assets 25,918,461 26,935,138

25,918,461 26,935,138

5. PENSION AGREEMENT

The John Noble Home contributes to the Ontario Municipal Employees Retirement Fund (OMERS)which is a multi-employer plan, on behalf of approximately 247 members. The plan is a defined benefitplan which specifies the amount of the retirement benefit to be received by the employees based on thelength of service and rate of pay. The total amount remitted to OMERS for the year 2015 was $596,123(2014 - $566,224). The OMERS pension plan has a deficit. If actuarial surpluses are not available tooffset the existing deficit and subsidize future contributions, increases in contributions will be required inthe future.

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JOHN NOBLE HOME


6. CASH FLOW FROM OPERATIONS 2015 2014

Net change in working capital balances related tooperations consists of the following:

Accounts receivable - Residents 42,738 25,960Accounts receivable - Other 14,104 261,475City of Brantford - Operating 241,664 (237,649)City of Brantford - Capital (154,814) 4,630County of Brant - Operating 217,392 (79,912)County of Brant - Capital (144,311) 18,764Prepaid supplies (47,042) -Prepaid expenses 19,666 6,579Accounts payable and accrued liabilities 65,236 49,871Due to/from the Province of Ontario (10,281) 160,975Deferred revenue - (49,193)Tenant deposits 2,079 3,203

246,431 164,703


The fair value of financial instruments, such as cash and bank, accounts receivable and accounts payableand accrued liabilities are determined to approximate their recorded values.

8. COMMITMENT

The Home is committed to fund the debentures issued by the City of Brantford on behalf of the City andthe County. Annual payment requirements to the City and the County total $121,146 per year until 2038.

9. BUDGET FIGURES

The budget data presented in these financial statements are based upon the approved 2015 operatingbudget. The operating budget was adjusted to reflect the accrual basis of reporting and consequently, allbudget amounts related to tangible capital asset expenditures have been removed.

Page 8

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JOHN NOBLE HOME

SCHEDULE OF BELL LANE TERRACE OPERATIONS

Actual ActualFor the year ended December 31 2015 2014

RevenueRental income 175,295 174,795Rental Subsidy - City of Brantford 42,503 41,563Laundry 2,428 2,809Sundry - 101

220,226 219,268

ExpensesRepairs and maintenance 65,834 63,907Utilities 23,988 23,198Cleaning 8,042 8,350Fire alarm monitoring 1,212 2,664Bank charges 4 3

99,080 98,122

Excess of Revenue over Expenses from Operations 121,146 121,146

City/County Financing Charge (Note 9) (121,146) (121,146)

Excess of Revenue over Expenses - -

Page 9

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JOHN NOBLE HOME

SCHEDULE OF EXPENSES


Medical Nursing ServicesSalaries and employee benefits 6,779,035 6,973,409 6,819,655Medical supplies 78,000 69,751 74,495Equipment replacement 16,000 6,712 3,577Equipment maintenance 15,000 20,800 7,905Other 42,952 11,129 (159)Incontinence supplies 76,000 81,285 82,280Medical director 17,332 17,082 15,659

7,024,319 7,180,168 7,003,412

Dietary ServicesSalaries and employee benefits 1,255,452 1,297,210 1,263,418Purchased services 5,500 - -Equipment operations and maintenance 14,700 11,189 11,574Supplies 38,300 35,289 36,348Other 4,550 4,127 5,734

1,318,502 1,347,815 1,317,074

Program and Support ServicesSalaries and employee benefits 579,038 584,960 565,832Purchased services 13,163 18,304 15,764Equipment, operations, maintenance and replacement 1,549 1,190 1,229Other 119,000 122,422 107,871Recreation and entertainment 3,615 3,430 3,957

716,365 730,306 694,653

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JOHN NOBLE HOME



Housekeeping ServicesSalaries and employee benefits 688,252 720,344 733,131Purchased services 168 51 135Equipment operations and maintenance 2,000 4,894 968Supplies 43,256 35,296 39,879Equipment replacement 3,221 - 1,320

736,897 760,585 775,433

Laundry ServicesSalaries 373,698 369,470 356,681Replacement of linens 10,175 10,595 4,109Equipment operations and maintenance 5,087 4,978 8,262Supplies 21,174 14,440 12,702

410,134 399,483 381,754

General, Administrative and Human ResourcesSalaries and employee benefits 810,852 834,621 756,683Bank charges - (855) (1,405)Purchased services 121,343 73,741 121,507Equipment replacement 10,100 553 9,137O.A.N.H.S.S. membership and meeting expenses 18,550 17,724 28,749Health and safety 5,063 3,430 4,551Other 81,007 127,115 107,339Professional fees 12,175 16,971 11,072

1,059,090 1,073,300 1,037,633

Page 11

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JOHN NOBLE HOME



Building and MaintenanceSalaries and benefits 381,440 369,859 271,498Purchased services 105,030 133,821 123,337Equipment operations and maintenance 117,214 101,224 115,388Miscellaneous supplies 9,347 5,589 10,898Cable TV 3,074 2,467 1,569Electricity 212,180 378,877 306,796Water and sewer charges 72,225 93,597 135,722Heating 220,582 112,244 119,752Telephone 21,825 28,728 24,656Garbage collection 33,813 25,631 38,849Insurance 74,377 77,373 54,420Building and grounds maintenance 126,037 69,110 102,114Expense recoveries (37,047) (38,800) (39,626)

1,340,097 1,359,720 1,265,373

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JOHN NOBLE HOME

SCHEDULE OF TANGIBLE CAPITAL ASSETS For the year ended December 31, 2015

Land and LandImprovements Building

Building - BellLane Terrace

BuildingImprovements Equipment

InformationTechnology

Furniture andFixtures Total 2015 Total 2014

CostBalance, beginning of year 232,634 32,316,697 2,960,846 2,006,531 874,531 147,028 610,503 39,148,770 37,976,836Additions during the year - - - 313,299 4,492 179,934 - 497,725 1,171,934Other - - - - - - - - -Balance, end of year 232,634 32,316,697 2,960,846 2,319,830 879,023 326,962 610,503 39,646,495 39,148,770

Accumulated AmortizationBalance, beginning of year 189,270 8,755,972 1,223,580 1,008,274 445,385 145,843 445,308 12,213,632 10,917,956Amortization during the year 2,021 1,146,846 148,042 90,112 81,946 263 45,171 1,514,401 1,295,676Balance, end of year 191,291 9,902,818 1,371,622 1,098,386 527,331 146,106 490,479 13,728,033 12,213,632Net book value of tangiblecapital assets 41,343 22,413,879 1,589,224 1,221,444 351,692 180,856 120,024 25,918,462 26,935,138

Page 13

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To the Board Members ofBrant County Health Unit,The City of Brantford, the County of Brant, and the Province of Ontario

Report on the Financial StatementsWe have audited the accompanying financial statements of Brant County Health Unit, which comprise thestatement of financial position as at December 31, 2015, the statement of operations and accumulated surplus, thestatement of changes in net financial assets, and the statement of cash flows for the year then ended, and asummary of significant accounting policies and other explanatory information.


Auditors' ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted ouraudit in accordance with Canadian generally accepted auditing standards. Those standards require that we complywith ethical requirements and plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditor's judgment, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates madeby management, as well as evaluating the overall presentation of the financial statements.


OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of BrantCounty Health Unit as at December 31, 2015, and the results of its operations, changes in its net financial assetsand its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

March 15, 2016 CHARTERED PROFESSIONAL ACCOUNTANTSBrantford, Ontario Licensed Public Accountants

1Millard, Rouse & Rosebrugh LLP




Page 107

BRANT COUNTY HEALTH UNIT



ASSETSCurrent Assets

Cash and short term investments (Note 3) 1,736,571 2,190,142Accounts receivable (Note 4) 142,133 181,140

1,878,704 2,371,282

LIABILITIES AND FUND BALANCESCurrent Liabilities

Accounts payable and accrued liabilities (Note 5) 962,554 1,454,779Due to Province of Ontario (Note 6) 41,540 120,414Due to City of Brantford (Note 7) - 900Due to County of Brant (Note 7) 200,338 200,338Deferred revenue 713,555 689,034Due to Health Canada (Note 7) 17,325 17,069Helen Van Sickle Fund (Note 8) 79,470 76,150

2,014,782 2,558,684

NET FINANCIAL LIABILITIES (136,078) (187,402)

Non-Financial AssetsPrepaid expenses 56,554 137,013Tangible capital assets (Note 9) 2,131,445 2,318,922

2,187,999 2,455,935

NET ASSETS 2,051,921 2,268,533

ACCUMULATED SURPLUS (Note 10) 2,051,921 2,268,533

Approved on behalf of the Board of Directors

_____________________________ Chair _____________________________ Treasurer

See accompanying notes 2

Page 108

BRANT COUNTY HEALTH UNITSTATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS

2015 2015 2014For the year ended December 31 Budget Actual Actual

RevenuesMOHLTC - Public Health Division 4,521,364 4,555,365 4,530,603MOHLTC - Public Health Division - One time funding 232,410 223,226 286,008MOHLTC - Compensation 110,510 124,020 125,343MOHLTC - Health Promotion Division 3,160,840 3,160,840 3,160,835Ministry of Education 50,250 50,250 50,250Ministry of Children and Youth Services 1,030,735 1,030,733 1,029,138Health Canada 81,130 81,130 95,214City of Brantford 2,272,356 2,272,356 2,240,299County of Brant 914,679 914,679 884,246MOHLTC - Health Promotion Division - 100% funding 381,025 378,229 331,600MOHLTC - Health Promotion Division - One time funding 8,700 8,700 8,700Vaccines 38,500 29,523 43,271Other revenues and user fees 190,420 228,526 240,800

12,992,919 13,057,577 13,026,307

ExpensesAccreditation - - 1,150Advertising and promotional materials 128,692 68,324 152,019Amortization - 251,823 248,669Audit and legal fees 93,900 199,064 173,719Building maintenance and utilities 347,874 311,622 257,475Employee benefits 2,241,461 2,246,558 2,061,932Enhanced program initiatives 174,214 157,150 149,605Fees and honorariums 8,000 4,768 7,096Insurance 20,000 20,090 19,563Postage and courier 6,500 13,050 28,823Professional fees 333,359 443,157 174,454Memberships, subscriptions and publications 27,236 21,681 21,516Office supplies and equipment 114,718 64,806 62,075One-time costs 87,500 33,129 16,899Salaries and wages 8,379,481 8,417,391 8,274,105Special projects 70,000 78,008 76,501Staff development 111,961 97,066 127,492Supplies and services 413,622 356,731 440,603Technology improvements 312,243 316,617 266,500Telephone 55,280 26,812 63,667Travel 66,878 56,983 61,096Vaccine supplies - 29,523 43,271

12,992,919 13,214,353 12,728,230

Annual Surplus Before Deferred Revenueand Expected Settlements - (156,776) 298,077

Current year deferred revenue and expected governmentcontribution settlements (Note 7) - (59,836) (177,124)

Current year deferred capital funding contributions - - (76,662)

Annual Surplus - (216,612) 44,291Accumulated Surplus, beginning of year - 2,268,533 2,224,242

Accumulated Surplus, end of year - 2,051,921 2,268,533


Page 109


STATEMENT OF CHANGES IN NET FINANCIAL ASSETS/(LIABILITIES)


Annual Surplus/(Deficit) (216,612) 44,291

Amortization of tangible capital assets 251,823 248,669Acquisition of tangible capital assets (64,346) (400,556)Change in prepaid expense and program supplies 80,459 317,884

Net Change in Net Financial Assets 51,324 210,288Net Financial Liabilities, beginning of the year (187,402) (397,690)

Net Financial Liabilities, end of year (136,078) (187,402)


Page 110


SCHEDULE OF FINANCIAL ACTIVITIESCost Shared Programs - Schedule 1


RevenuesMOHLTC - Public Health Division 3,493,560 3,493,554MOHLTC - Public Health Division - One-time funding 203,025 254,938MOHLTC - Compensation 124,020 125,343MOHLTC - Health Promotion Division 3,160,840 3,160,835County of Brant 902,338 872,106City of Brantford 2,241,697 2,209,541Vaccines 29,523 43,271Other revenues and user fees 221,553 219,829

Total Revenues 10,376,556 10,379,417

ExpensesAccreditation - 1,150Advertising and promotional materials 47,557 116,459Amortization 251,823 248,669Audit and legal 97,323 98,042Building maintenance and utilities 308,373 257,475Employee benefits 1,778,283 1,616,667Enhanced program initiatives 157,150 149,605Fees and honorariums 4,768 7,096Insurance 20,090 19,563Postage and courier 13,050 28,823Professional fees 442,407 170,704Memberships, subscriptions and publications 20,596 21,006Office supplies and equipment 56,190 44,075Salaries and wages 6,608,903 6,535,376Special projects 78,008 76,501Staff development 83,170 103,987Supplies and services 223,267 325,899Technology improvements 311,831 266,500Telephone 21,234 53,026Travel 31,626 38,371Vaccine supplies 29,523 43,271

Total Expenses 10,585,172 10,222,265

Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Items (208,616) 157,152Current year deferred revenue and expected government contribution settlements (Note 7) (7,998) (36,199)Current year deferred capital contribution funding - (76,662)

Excess of Revenues over Expenses(Expenses over Revenues) for the Year (216,614) 44,291

Reconciliation for Funding PurposesExcess of revenue over expenses for the year as above (216,614) 44,291Add: Amortization 251,823 248,669Less: Capital asset (35,211) (292,960)

Excess of Revenues over Expenses (Expenses over Revenues)for the Year Funding Purposes (2) -


Page 111


SCHEDULE OF FINANCIAL ACTIVITIES - CINOT Expansion Program - Schedule 2


RevenuesGrants

MOHLTC - Public Health Division 37,480 32,281City of Brantford 7,677 7,715County of Brant 3,090 3,045

Total Revenues 48,247 43,041

ExpensesProfessional fees 48,266 38,019

Excess of Revenue over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item (19) 5,022

Current year deferred revenue and expected government contribution settlements (Note 7) 19 (5,022)

Excess of Revenues over Expenses (Expenses over Revenues) for the Year - -

Reconciliation for Funding Purposes:Excess of revenues over expenses of the year as above - -Add: Amortization - -Less: Capital Assets - -

Excess of Revenues over Expenses (Expenses over Revenues)for the Year for Funding Purposes - -


Page 112


SCHEDULE OF FINANCIAL ACTIVITIES -CANADA PRENATAL NUTRITION PROGRAM - Schedule 3


RevenuesGrants

Health Canada 81,130 95,214

ExpensesAdvertising 6,304 2,800Employee benefits 10,125 11,093Professional fees 1,781 2,437Office supplies and equipment 750 2,000Salaries and wages 39,513 48,392Staff development 653 96Supplies and services 21,250 10,670Telephone - 472Travel 498 185

Total Expenses 80,874 78,145

Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item 256 17,069

Current year deferred revenue and expected government contributionsettlements (Note 7) (256) (17,069)


Reconciliation for Funding Purposes:Excess of revenue over expenses for the year as above - -Add: Amortization - -Less: Capital Assets - -



Page 113


SCHEDULE OF FINANCIAL ACTIVITIES DATA ANALYSIS COORDINATOR PROGRAM - Schedule 4


RevenuesMinistry of Education 50,250 50,250

ExpensesAudit and legal fees - 750Employee benefits 11,453 11,275Office supplies and equipment - 157Salaries and wages 38,796 37,493Staff development - 519Telephone - 3Travel - 54


Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item 1 (1)

Current year deferred revenue and expected government contributionsettlements (Note 7) (1) 1

Excess of Revenues over Expenses (Expenses over Revenues)for the Year - -

Reconciliation for Funding Purposes:Excess of revenues over expenses for the year as above - -Add: Amortization - -Less: Capital Assets - -



Page 114


SCHEDULE OF FINANCIAL ACTIVITIESHealthy Babies Healthy Children - Schedule 5


Revenues Grants

MOHLTC - Public Health Division 1,030,733 930,735Other revenue and user fees 6,972 4,071

Total Revenues 1,037,705 934,806

ExpensesAdvertising 876 4,312Audit and legal fees 750 750Employee benefits 223,618 194,601Memberships, subscriptions and publications 965 50Office supplies and equipment - 665Salaries and wages 783,629 709,688Staff development 3,432 4,084Supplies and services 9,702 4,298Telephone 4,062 7,050Travel 10,670 9,306

Total Expenses 1,037,704 934,804

Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item 1 2

Current year deferred revenue and expected government contributionsettlements (Note 7) (1) (2)





Page 115


SCHEDULE OF FINANCIAL ACTIVITIES -Healthy Smiles Ontario Program - Schedule 6


RevenuesGrants

MOHLTC - Public Health Division 332,900 349,757

ExpensesAdvertising and promotion 9,952 12,392Employee benefits 30,695 26,561Professional fees 41,052 30,421Memberships 120 -Office supplies and equipment 2,591 9,710Repair and maintenance 3,248 -Salaries and wages 149,722 122,623Staff development 1,411 -Supplies and services 66,366 63,204Telephone 244 750Travel 155 244


Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item 27,344 83,852

Current year deferred revenue and expected government contribution settlements (Note 7) (27,344) (83,853)

Excess of Revenues over Expenses (Expenses over Revenues)for the Year - (1)

Reconciliation for Funding Purposes:Excess of revenues over expenses for the year as above - (1)Add: Amortization - -Less: Capital Assets - -

Excess of Revenues over Expenses (Expenses over Revenues)for the Year for Funding Purposes - (1)


Page 116


SCHEDULE OF FINANCIAL ACTIVITIES Infection Prevention and Control Nurses Initiative - Schedule 7


RevenueGrants


ExpensesEmployee benefits 19,389 19,529Salaries and wages 70,711 70,536Telephone - -


Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item - 1

Current year deferred revenue and expected government contributionsettlements (Note 7) - (1)





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SCHEDULE OF FINANCIAL ACTIVITIES Infectious Diseases Control Initiative (SARS) - Schedule 8


RevenuesGrants


ExpensesAdvertising 2,522 11,052Employee benefits 31,375 29,223Memberships, subscriptions and publications - 460Office supplies and equipment 3 3,500Salaries and wages 121,186 108,606Staff development 5,981 12,979Supplies and services 5,082 308Telephone 406 505Travel 148 37


Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item (3) -

Current year deferred revenue and expected government contribution settlements (Note 7) 3 -


Reconciliation for Funding Purposes:Excess of revenue over expenses for the year as above - -Add: Amortization - -Less: Capital Assets - -



Page 118


SCHEDULE OF FINANCIAL ACTIVITIES SMALL DRINKING WATER SYSTEMS - Schedule 9


RevenuesGrants

MOHLTC - Public Health Division 27,600 27,575City of Brantford 6,560 6,591County of Brant 2,640 2,601


ExpensesAdvertising - -Employee benefits 6,729 6,706Office supplies and equipment - 1,001Salaries and wages 26,883 25,938Supplies and services - 1,795Staff development - -Technology improvements 2,393 -Telephone 102 807Travel 694 521


Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item (1) (1)

Current year deferred revenue and expected government contribution settlements (Note 7) 1 1


Reconciliation for Funding PurposesExcess of revenues over expenses for the year as above - -Add: Amortization - -Less: Capital Assets - -



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SCHEDULE OF FINANCIAL ACTIVITIES SMOKE FREE ONTARIO PROGRAMS - Schedule 10

Tobacco Local Control Youth Capacity Total Total

For the year ended December 31 Coordination Engagements Building 2015 2014

GrantsMOHLTC - Health Promotion Division - 100% funding 100,000 80,000 165,100 345,100 331,600MOHLTC - Health Promotion Division - One-time funding - - 8,700 8,700 8,700Other revenues and user fees 33,129 - - 33,129 16,900

Total Revenues 133,129 80,000 173,800 386,929 357,200

ExpensesAdvertising 36 - - 36 831Audit and legal - - - - 2,250Employee benefits 19,979 15,849 20,446 56,274 54,150Office supplies and equipment - - 21 21 163One-time costs 33,129 - - 33,129 16,899Salaries and wages 77,951 62,652 135,035 275,638 254,268Supplies and services - - 685 685 7,558Staff development 1,326 781 188 2,295 4,143Telephone 406 - 101 507 662Travel 301 717 8,624 9,642 7,569

Total Expenses 133,128 79,999 165,100 378,227 348,493

Excess of Revenues over Expenses (Expenses over Revenues) forthe Year Before Expected Settlements and Undernoted Item 1 1 8,700 8,702 8,707

Current year deferred revenue and expected government contribution settlements (Note 7) (1) (1) (8,700) (8,702) (8,707)

Excess of Revenues over Expenses (Expenses over Revenues) for the Year - - - - -


Page 120


SCHEDULE OF FINANCIAL ACTIVITIES Vector Borne Disease - Schedule 11


RevenuesGrantsMOHLTC - Public Health Division 69,100 68,838

City of Brantford 16,423 16,452County of Brant 6,610 6,494


ExpensesAdvertising 1,077 4,174Employee benefits 10,638 10,010Office supplies and equipment 5,251 804Salaries and wages 43,514 44,085Supplies and services 25,331 26,872Staff development 124 959Telephone 256 391Technology improvements 2,393 -Travel 3,550 4,488


Excess of Revenues over Expenses (Expenses over Revenues)for the Year Before Expected Settlements and Undernoted Item (1) 1

Current year deferred revenue and expected government contribution settlements (Note 7) 1 (1)





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SCHEDULE OF FINANCIAL ACTIVITIES 9000 Nurses - Schedule 12

Chief SocialNursing Determinants Total Total

For the year ended December 31 Officer of Health 2015 2014

RevenuesGrants

MOHLTC - Health Promotion Division - 100% funding 121,500 180,500 302,000 301,862Ministry of Children and Youth Services - - - 98,403

Total Revenues 121,500 180,500 302,000 400,265

ExpensesEmployee benefits 24,651 39,104 63,755 82,117Salaries and wages 96,849 141,395 238,244 317,099Supplies and services - - - -Staff development - - - 726Telephone - - - -Travel - - - 322

Total Expenses 121,500 180,499 301,999 400,264

Excess of Revenues over Expenses (Expenses over Revenues) forthe Year Before Expected Settlements and Undernoted Item - 1 1 1

Current year deferred revenue and expected government contribution settlements (Note 7) - (1) (1) (2)

Excess of Revenues over Expenses (Expenses over Revenues) for the Year - - - (1)


Page 122


SCHEDULE OF FINANCIAL ACTIVITIES Healthy Communities Partnership Fund - Schedule 13


RevenuesGrants


ExpensesProfessional fees 10,642 4,800Office supplies and equipment 5,049 -


Excess of Revenues over Expenses (Expenses over Revenues) forthe Year Before Expected Settlements and Undernoted Item 4,510 26,270

Current year deferred revenue and expected government contribution settlements (Note 7) (4,510) (26,270)



Excess of Revenues over Expenses (Expenses over Revenues) forthe Year for Funding Purposes - -


Page 123


SCHEDULE OF FINANCIAL ACTIVITIES Electronic Cigarettes Act Program - Schedule 14


RevenuesGrants

MOHLTC - Public Health Division 35,925 -

ExpensesEmployee benefits 4,224 -Salaries and wages 20,652 -

Total Expenses 24,876 -

Excess of Revenues over Expenses (Expenses over Revenues) forthe Year Before Expected Settlements and Undernoted Item 11,049 -

Current year deferred revenue and expected government contribution settlements (Note 7) (11,049) -



Excess of Revenues over Expenses (Expenses over Revenues) forthe Year for Funding Purposes - -


Page 124




Cash Flows From Operating ActivitiesExcess/(lack) of funding over expenses (216,612) 44,291Charges (credits) to income not involving cash

Amortization 251,823 248,669

35,211 292,960

Source (Uses) of Cash:Accounts receivable 39,007 46,975Prepaid expenses and program supplies 80,459 317,884Accounts payable and accrued liabilities (492,225) 123,338Due to Province of Ontario (78,874) (119,825)Deferred revenue 24,521 65,646Due to/from Health Canada 256 (9,223)Due to municipalities (900) (56,247)Funding reserves 3,320 2,374

(424,436) 370,922

Cash Flows From Capital ActivitiesAcquisition of capital assets (64,346) (400,556)

Net Decrease in Cash and Cash Equivalents (453,571) 263,326Opening Cash and Cash Equivalents 2,190,142 1,926,816

Closing Cash and Cash Equivalents 1,736,571 2,190,142


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1. DESCRIPTION OF OPERATIONS

The Brant County Health Unit provides health promotion, disease prevention, and health protectionservices designed to help all members of Brantford and Brant County achieve optimal health. The HealthUnit operates various ongoing and one time programs under the Ontario Public Health Standards. Theseprograms are funded either under the cost shared funding arrangement between the Province of Ontario,the City of Brantford and the County of Brant, or 100% funded by the Province of Ontario.


The financial statements of the Health Unit are the responsibility of management. They have beenprepared in accordance with Canadian generally accepted accounting principles established by the PublicSector Accounting Board of the Chartered Professional Accountants Canada. The Health Unit has adoptedthe following policies:


i) The operations reported in the financial statements reflect all programs.

ii) The operations of the Brant County Health Unit for the general program are funded jointly bythe Ministry of Health and Long-Term Care, The Corporation of the County of Brant and TheCorporation of the City of Brantford. For the other December 31, year end programs, funding isfrom the Ministry of Long-Term Care and Ministry of Children & Youth Services. Each year theamount of expenditure is based upon budgeted approvals and is funded accordingly. Fundingamounts not received at year end are recorded as receivable. Funding amounts in excess of actualexpenditures incurred during the year are recorded as payable to the funding agency or deferred.

Revenue and expenses are reported on the accrual basis of accounting. The accrual basis ofaccounting records revenue as it is earned and measurable. Expenses are recognized as they areincurred and measurable based upon receipt of goods or services and/or the creation of legalobligation to pay.

Government transfers are recognized in the financial statements as revenues in the period in whichthe events giving rise to the transfer occur, providing the transfers are authorized, any eligibilitycriteria have been met, and reasonable estimates of the amounts can be made.

(b) Tangible Capital Assets

Tangible Capital Assets are recorded at cost and amortized on a straight line basis over theireconomic life.

Building 20 years straight line Office Equipment 6-8 years straight lineLeasehold Improvements 25 years straight lineWebsite 10 years straight lineComputer 4-5 years straight-line

In the year of acquisition, amortization is provided for at one-half of the above rates. Noamortization is provided for in the year of disposal.

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(c) Funding Settlements

Expected funding settlements for the current year represent the Health Unit's best estimate offunding receivable or repayable to be determined upon final settlement with the respective fundingagency. Final settlements for March year end programs will be adjusted from a calendar year to afiscal year before settlement and therefore the actual cash settlements will differ from the estimatedsettlements on the Statement of Operations. Actual results could differ from management's bestestimates.

(d) Employee Benefits

Pension PlanThe Health Unit accounts for its participation in the Ontario Municipal Employee RetirementSystem (OMERS), which is a multi-employer public sector pension fund. These contributions areexpensed as they are made.

Vacation PayEmployees are entitled to compensation for unused vacation credit when they leave the HealthUnit's employ. The liability with respect to vacation pay is recorded in these financial statements.

(e) Use of Estimates

The preparation of financial statements in accordance with Canadian public sector accountingstandards requires management to make estimates and assumptions that affect the reported amountsof assets and liabilities at the date of the financial statements, and the reported amounts of revenueand expenses during the reporting period. Actual results could differ from management's bestestimates as additional information becomes available in the future.

AmortizationThe amounts recorded for amortization and impairment of capital assets are dependent onestimates of economic useful lives and future cash flows

Legal ContingenciesThe recognized amounts of potential legal claims and liabilities depend on estimates of themagnitude and probability of future costs.

(f) Program Revenues in Excess of Expenditures

The Health Unit administers public health programs funded by the Government of Canada, theProvince of Ontario, the Corporation of the City of Brantford and the Corporation of the County ofBrant. Any unexpended revenue for these programs at December 31, is reported on the statement offinancial position.

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3. CASH AND SHORT TERM INVESTMENTS

Cash and short term investment balances consist of both restricted and unrestricted funds:

2015 2014

Cash in Bank 1,657,101 2,113,992

Restricted Helen Van Sickle Fund - See Note 8Restricted bank balance 8,869 8,869Investment 2,651 1,971Accrued interest on restricted funds and investments 67,950 65,310

1,736,571 2,190,142

4. ACCOUNTS RECEIVABLE 2015 2014

Province of Ontario 67,670 74,959Municipalities 21,075 21,075HST rebates 53,388 85,106

142,133 181,140

5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 2015 2014

Trade 431,269 329,787Payroll liabilities 84,516 79,858Accrued salaries and wages 36,218 63,005Ontario Municipal Employees Retirement accrual - (2,317)Professional accruals and contingencies 410,551 984,446

962,554 1,454,779

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6. DUE (TO)/FROM PROVINCE OF ONTARIO

2014 2015 2015 2015Cumulative Spent/ Annual Cumulative

Deferral Clawed back Deferral Deferral

December 31st ProgramsMandatory programs - cost sharing (41,002) 41,005 (8,001) (7,998)Smoke Free Ontario (6,372) 8,704 (19,751) (17,419)Vector Borne Diseases 214 - 1 215Children in Need of Treatment (17,351) 3,767 19 (13,565)Data Analysis Coordinator 1 - (1) -Healthy Babies Healthy Children (59) - (1) (60)Healthy Smiles Ontario 1,413 38,657 (27,344) 12,726Infection Prevention and Control Initiative (1) - - (1)Infections Diseases Control Initiative (29) 29 3 3Nurse Practitioner Program (32,346) 32,346 - -Public Health Nurses Initiative 2,025 - (1) 2,024Small Drinking Water Systems 2,253 - 1 2,254

March 31st ProgramsBed Bugs - March 31st 1 - - 1Healthy Communities Partnership (29,161) 13,951 (4,510) (19,720)

(120,414) 138,459 (59,585) (41,540)

This amount reflects the net over (under) expenditures of funding provided by the Province for the March31st and December 31st fiscal year end programs.

2013 2014 2014 2014Cumulative Spent/ Annual Cumulative

Deferral Clawed back Deferral Deferral

December 31st ProgramsMandatory programs - cost sharing (32,730) 27,927 (36,199) (41,002)Smoke Free Ontario (16,005) 18,340 (8,707) (6,372)Vector Borne Diseases (2,447) 2,662 (1) 214Children in Need of Treatment (21,279) 7,695 (3,767) (17,351)Data Analysis Coordinator - - 1 1Healthy Babies Healthy Children (57) - (2) (59)Healthy Smiles Ontario (90,770) 176,036 (83,853) 1,413Infection Prevention and Control Initiative - - (1) (1)Infections Diseases Control Initiative (29) - - (29)Nurse Practitioner Program (32,346) - - (32,346)Public Health Nurses Initiative 1,042 985 (2) 2,025Small Drinking Water Systems (863) 3,115 1 2,253

March 31st ProgramsBed Bugs - March 31st (2,073) 2,074 - 1Healthy Communities Partnership (42,682) 39,791 (26,270) (29,161)

(240,239) 278,625 (158,800) (120,414)

The organization has requested one time funding in the amounts of $135,000 from the Ministry of Healthand Long Term Care. As at March 15, 2016 the Ministry had not advised if the funding had beenapproved. Accordingly, the funds have not been accrued in the year ended December 31, 2015 and willbe recognized in the fiscal period that the funding is confirmed.

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7. CITY OF BRANTFORD / COUNTY OF BRANT FUNDING /PROVINCE OF ONTARIO / HEALTH CANADA

General program funding received from the City of Brantford and from the County of Brant in excess ofrevenue over expenditures for the year is returnable to the municipalities. The cumulative deferral owingto the County of Brant of $200,338 (2014 - $200,338) includes prior year unspent amounts of $198,248(2014 - $198,248).

City of CountyAt December 31, 2015 Province Brantford of Brant Total

December 31st programsMandatory programs - cost sharing (7,998) - - (7,998)Smoke Free Ontario and ECAP (19,751) - - (19,751)Vector Borne Diseases 1 - - 1Children in Need of Treatment 19 - - 19Data Analysis Coordinator (1) - - (1)Healthy Babies Healthy Children (1) - - (1)Healthy Smiles Ontario (27,344) - - (27,344)Infections Diseases Control Initiative 3 - - 3Public Health Nurses Initiative (1) - - (1)Small Drinking Water Systems 1 - - 1

March 31st ProgramsHealthy Communities Partnership (4,510) - - (4,510)

Annual 2015 Deferral Province and County and City (59,582) - - (59,582)Health Canada programs

Canadian Prenatal Nutrition Program - - - (256)

Total Annual 2015 Unspent funds (59,582) - - (59,838)

City of CountyAt December 31, 2014 Province Brantford of Brant Total

December 31st programsMandatory programs - cost sharing (36,199) - - (36,199)Smoke Free Ontario (8,707) - - (8,707)Vector Borne Diseases (1) - - (1)Children in Need of Treatment (3,767) (900) (355) (5,022)Data Analysis Coordinator 1 - - 1Healthy Babies Healthy Children (2) - - (2)Healthy Smiles Ontario (83,853) - - (83,853)Infection Prevention and Control Initiative (1) - - (1)Infections Diseases Control Initiative (2) - - (2)Nurse Practitioner Program 1 - - 1

March 31st ProgramsHealthy Communities Partnership (26,270) - - (26,270)

Annual 2014 Deferral Province and County and City (158,800) (900) (355) (160,055)Health Canada programs

Canadian Prenatal Nutrition Program - - - (17,069)

Total Annual 2014 Unspent funds (158,800) (900) (355) (177,124)

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8. HELEN VAN SICKLE FUND 2015 2014

Balance - Beginning of year 76,150 73,776Revenue - Interest earned 3,320 2,374

79,470 76,150

Accumulated9. TANGIBLE CAPITAL ASSETS Cost Amortization 2015 2014

Tangible AssetsLand 129,500 - 129,500 129,500Building 3,120,003 1,794,770 1,325,233 1,311,416Office equipment 494,446 211,951 282,495 311,178Leasehold improvements 70,300 29,526 40,774 43,586Computer 1,128,534 866,548 261,986 421,026

Total Tangible Capital Assets 4,942,783 2,902,795 2,039,988 -

Intangible AssetsWebsite 107,596 16,139 91,457 102,216

5,050,379 2,918,934 2,131,445 2,318,922


Accumulated Surplus consists of the following:

Accumulated surplus/(deficit) from operations (79,524) (50,389)Investment in tangible capital assets 2,131,445 2,318,922

Balance - End of Year 2,051,921 2,268,533

11. COMPARATIVE FIGURES

Certain of the prior year's figures, provided for purposes of comparison, have been reclassified to conformwith the current year presentation.

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12. PENSION AGREEMENT

The Health Unit contributes to the Ontario Municipal Employees Retirement Fund (OMERS), which is amulti-employer plan, on behalf of its employees. This plan is a defined benefit plan which specifies theamount of retirement income to be received by the employees based on length of service and rates of pay.The amount contributed to OMERS for 2015 was $796,783 (2014 - $728,525). These payments are forcurrent service and are included as an expense on the Statement of Operations and Accumulated Surplus.

The OMERS pension plan has a deficit. if actuarial surpluses are not available to offset the existing deficitand subsidize future contributions, increases in contributions will be required in the future.

13. RELATED PARTY TRANSACTIONS

During year ended December 31, 2015, honorariums of $4,768 (2014 - $7,096) were paid to the Board ofDirectors.


The significant financial risks to which the Health Unit is exposed are credit risk and liquidity risk.

Credit RiskThe Health Unit's exposure to credit risk relates to its accounts receivable. The risk of significant creditloss is considered remote.

Liquidity RiskThe Health Unit's exposure to liquidity risk is dependent on receipt of funds from funding, receivables,and other related sources, whether in the form of Ministry contracts, donations, and/or advances.

15. CONTINGENT LIABILITIES

The Health Unit is subject to legal expenses, severance packages, and mediation fees arising from HumanResources issues.

The amount provided for represents management's best estimate of the Health Unit's liability related tothese issues for which it is probable that an amount will be paid. Because of the nature of these issues, theentity has not disclosed any additional information on the basis that they believe this would be seriouslyprejudicial to their position.

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To the Board Members, Council, Inhabitants and RatepayersBrantford Downtown Business Improvement Area of the City of Brantford

We have audited the accompanying financial statements of Brantford Downtown Business Improvement Area,which comprise the statement of financial position as at December 31, 2015, and the statements of revenue,expenses and accumulated surplus, change in net financial assets and cash flows for the year then ended, and asummary of significant accounting policies and other explanatory information.





OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of BrantfordDowntown Business Improvement Area as at December 31, 2015, and the results of its operations and its cashflows for the year then ended in accordance with Canadian public sector accounting standards.

March 10, 2016 CHARTERED PROFESSIONAL ACCOUNTANTSBrantford, Ontario Licensed Public Accountants

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BRANTFORD DOWNTOWN BUSINESS IMPROVEMENT AREA



Financial AssetsBank 6,968 10,143HST receivable 10,256 7,544Other receivables 504 2,404

17,728 20,091

LiabilitiesAccounts payable and accrued liabilities 1,514 1,460Due to the City of Brantford 13,126 9,683

14,640 11,143

Net Financial Assets (Page 4) 3,088 8,948

Non-Financial AssetsTangible capital assets (Note 3) 673 1,293Prepaid expenses 145 144

818 1,437

Net Assets 3,906 10,385

ACCUMULATED SURPLUS (Note 4) 3,906 10,385


Page 134


STATEMENT OF REVENUE, EXPENSES AND ACCUMULATED SURPLUS

For the year ended December 31 Budget 2015 2014

RevenueLevy 178,000 178,001 154,101Supplementaries and deficiencies (10,000) (13,127) (9,683)

168,000 164,874 144,418Interest - - 1Other 2,500 1,250 750

170,500 166,124 145,169

ExpensesSpecial projects 10,000 16,035 9,868Administration Salaries and benefits 86,325 63,102 68,853 Office 36,470 29,556 22,105 Memberships and conferences 5,920 1,714 4,726 Professional fees and insurance 4,900 4,060 3,701Website - 54 302Events 43,885 11,266 13,292Marketing 13,000 46,197 33,041Amortization - 619 788

200,500 172,603 156,676

Annual Deficit (30,000) (6,479) (11,507)Accumulated Surplus - Beginning of Year 10,385 21,892

Accumulated Surplus - End of Year 3,906 10,385


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STATEMENT OF CHANGE IN NET FINANCIAL ASSETS


Annual Deficit (6,479) (11,507)Amortization of tangible capital assets 619 788

Increase (Decrease) in Net Financial Assets (5,860) (10,719)

Net Financial Assets - Beginning of Year 8,948 19,667

Net Financial Assets - End of Year 3,088 8,948


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Cash Flows from Operating ActivitiesAnnual Deficit (6,479) (11,507)Charges (credits) to income not involving cashAmortization 619 788

(5,860) (10,719)

Net change in non-cash working capital balances related to operations 2,685 (4,950)

Net Decrease in Bank (3,175) (15,669)

Opening Bank 10,143 25,812

Closing Bank 6,968 10,143


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1. DESCRIPTION OF BUSINESS

The Brantford Downtown Business Improvement Area is an organization financed by a special levy onmunicipal taxes in a specific geographic area. The levy is collected by the municipality but administeredby the Business Improvement Area (BIA) to implement its program of activities for the year.

The BIA assists in the promoting and improving of Brantford's downtown area.

The BIA is established as a local board through a by-law passed by the municipal council of theCorporation of the City of Brantford.


The financial statements of the Brantford Downtown Business Improvement Area are prepared bymanagement in accordance with Canadian public sector accounting standards as recommended by thePublic Sector Accounting Board of CPA Canada


The accrual basis of accounting is followed, whereby revenues are recorded when earned andexpenses are recorded when incurred.

(b) Use of Estimates

Since precise determination of many assets and liabilities is dependent upon future events, thepreparation of periodic financial statements necessarily involves the use of estimates andapproximations. These have been made using careful judgment.

(c) Government Transfers

Government transfers are recognized in the financial statements as revenues in the period in whichevents giving rise to the transfer occur, providing the transfers are authorized, any eligibilitycriteria have been met and reasonable estimates of the amounts can be made.

(d) Gifts in Kind

Donated goods, services and facilities are not reported in these financial statements.

(e) Tangible Capital Assets

Tangible capital assets are stated at cost. Amortization is provided for in the accounts as follows:

Information technology 4 years straight lineFurniture and fixtures 10 years straight line

In the year of acquisition, amortization is provided for at one-half of the above rates. Noamortization is provided for in the year of disposal.

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3. TANGIBLE AccumulatedCAPITAL ASSETS Cost Amortization 2015 2014

Information technology 3,568 3,063 505 1,012Furniture and fixtures 1,123 955 168 281

4,691 4,018 673 1,293


Accumulated surplus consists of the following:

Accumulated surplus from operations 3,233 9,092Investment in tangible capital assets 673 1,293

3,906 10,385


The fair value of financial instruments, such as cash and short-term investments, HST/GST receivable andaccounts payable and accrued liabilities are determined to approximate their recorded values.

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STATISTICAL INFORMATION

Five-Year Financial Review(Unaudited)

Municipal Statistics

Fiscal Year 2015 2014 2013 2012 2011

Demographics

Population as at December 31st 97,862 97,499 95,532 94,586 93,650

Area in acres at December 31st 17,986 17,986 17,986 17,986 17,986Employees - continuous full time 1,206 1,215 1,205 1,204 1,262Employees - part time 603 612 583 608 786

Number of households 1 40,315 40,007 39,538 39,268 38,876

1. MPAC

Municipal ProcurementTotal construction contracts awarded 43 51 51 46 35

Total Value of Construction Contract Awarded 23,782,774$ 24,016,092$ 14,896,971$ 20,326,907$ 13,397,898$

Building Permits Issued:Residential properties 699 652 589 606 615 Multi-residential properties 21 12 22 14 26 All other properties 246 218 269 276 270

Total Building Permits Issued 966 882 880 896 911

Value of Building Permits Issued:Residential properties 60,308,000$ 59,121,000$ 33,130,000$ 32,122,000$ 25,727,000$ Multi-residential properties 62,646,000 15,008,000 11,111,000 5,882,000 17,115,000 All other properties 41,039,000 21,062,000 54,013,000 102,275,000 47,952,000

Total Value of Building Permits Issued 163,993,000$ 95,191,000$ 98,254,000$ 140,279,000$ 90,794,000$

Long-Term Debt

Fiscal Year 2015 2014 2013 2012 2011

Long-Term DebtDebt supported by property taxes and user fees 41,330,249$ 35,122,297$ 38,113,895$ 39,538,243$ 32,694,362$ Debt supported by consolidated municipal enterprises 1,955,667 2,236,640 2,504,136 2,763,997 1,338,954.00 Debt supported by the County of Brant 427,960 436,270 444,114 451,517 458,503.00

Total Long-Term Debt 43,713,876$ 37,795,207$ 41,062,145$ 42,753,757$ 34,491,819$

Per capita 446.69 387.65 429.83 452.01 368.31

Per household 1084.31 944.71 1038.55 1088.77 887.23

Interest on Long-Term Debt 1,535,145$ 1,651,685$ 1,756,709$ 1,767,065$ 1,578,122$ Per capita 15.69 16.94 18.39 18.68 16.85Per household 38.08 41.28 44.43 45.00 40.59

Annual Debt Repayment Limit 47,580,883$ 47,258,878$ 45,232,903$ 44,315,113$ 44,855,144$

Page 141

Property Taxation

Fiscal Year 2015 2014 2013 2012 2011

Current Value Assessment by Property Class (in thousands of dollars)

Residential 6,805,855$ 6,597,501$ 6,386,207$ 6,190,122$ 5,865,430$

Multi residential 394,710 379,317 370,017 366,893 342,099

Commercial 1,161,189 1,128,554 1,053,641 1,067,684 980,276

Commercial - vacant 52,026 51,392 46,629 45,156 45,868

Industrial 315,201 341,421 343,678 373,120 369,461

Industrial - vacant 28,087 28,541 31,309 30,354 27,989

Farmland/managed forest 7,022 6,805 5,979 5,389 5,332

Pipeline 22,015 21,561 21,066 20,493 19,956

Total 8,786,105$ 8,555,092$ 8,258,526$ 8,099,211$ 7,656,411$

Tax RatiosResidential 1.00 1.00 1.00 1.00 1.00

Multi-residential 2.05 2.05 2.05 2.06 2.14

Commercial 1.88 1.88 1.88 1.89 1.94

Industrial 2.47 2.47 2.47 2.50 2.63

Farmland/managed forest 0.25 0.25 0.25 0.25 0.25

Pipeline 1.74 1.74 1.74 1.74 1.74

Total Taxable Assessment Per Capita (in thousands of dollars) 89,781$ 87,745$ 86,448$ 85,628$ 81,756$

Commercial & Industrial Assessment as a

Percentage of Total Taxable Assessment17.72% 18.12% 17.86% 18.72% 18.59%

Commercial and Industrial Taxes as a

Percentage of Total Taxes Levied35.61% 36.32% 35.71% 37.95% 39.14%

Taxes Levied:Municipal portion 129,746,796$ 127,347,135$ 124,946,445$ 120,514,018$ 117,490,362$ School board portion 36,113,495 37,143,467 37,166,377 37,279,570 38,740,991

Total 165,860,291$ 164,490,602$ 162,112,822$ 157,793,588$ 156,231,353$

Taxes Receivable, End of Year 5,491,585$ 4,865,004$ 8,994,408$ 8,927,810$ 8,791,019$

Percentage of current year tax levy 3.31% 2.96% 5.55% 5.66% 5.63%

Current Year's Tax Collections 159,293,738$ 157,526,481$ 153,700,721$ 150,238,925$ 148,609,529$

Percentage of current year tax levy 96.04% 95.77% 94.81% 95.21% 95.12%

Total Tax Cash Collections 164,058,073$ 164,692,062$ 162,056,677$ 157,066,007$ 153,701,118$

Page 142

Property Taxation Cont.

Fiscal Year 2015 2014 2013 2012 2011

ResidentialFor general municipal purposes 1.199749% 1.198526% 1.210941% 1.187579% 1.206192%For school board purposes 0.195000% 0.203000% 0.212000% 0.221000% 0.231000%

Total 1.394749% 1.401526% 1.422941% 1.408579% 1.437192%

Multi-ResidentialFor general municipal purposes 2.456126% 2.453622% 2.479038% 2.452232% 2.575823%For school board purposes 0.195000% 0.203000% 0.212000% 0.221000% 0.231000%

Total 2.651126% 2.656622% 2.691038% 2.673232% 2.806823%

New Multi-Residential For general municipal purposes 1.799624% 1.797789% 1.816412% 1.781369% 1.809288%For school board purposes 0.195000% 0.203000% 0.212000% 0.221000% 0.231000%

Total 1.994624% 2.000789% 2.028412% 2.002369% 2.040288%

CommercialFor general municipal purposes 2.250129% 2.247836% 2.271120% 2.241674% 2.335188%For school board purposes 1.430000% 1.460000% 1.490000% 1.490000% 1.628955%

Total 3.680129% 3.707836% 3.761120% 3.731674% 3.964143%

Commercial - VacantFor general municipal purposes 1.575090% 1.573485% 1.589784% 1.569172% 1.634632%For school board purposes 1.001000% 1.022000% 1.043000% 1.043000% 1.140269%

Total 2.576090% 2.595485% 2.632784% 2.612172% 2.774901%

Commercial-New Construction For general municipal purposes 2.250129% 2.247836% 2.271120% 2.241674% 2.335188%For school board purposes 1.190000% 1.220000% 1.260000% 1.260000% 1.330000%

Total 3.440129% 3.467836% 3.531120% 3.501674% 3.665188%

Commercial-New Construction-Vacant For general municipal purposes 1.575090% 1.573485% 1.589784% 1.569172% 1.634632%For school board purposes 0.833000% 0.854000% 0.882000% 0.882000% 0.931000%

Total 2.408090% 2.427485% 2.471784% 2.451172% 2.565632%

IndustrialFor general municipal purposes 2.966797% 2.963955% 2.994657% 2.974173% 3.172285%For school board purposes 1.530000% 1.560000% 1.590000% 1.590000% 1.930000%

Total 4.496797% 4.523955% 4.584657% 4.564173% 5.102285%

Industrial - VacantFor general municipal purposes 2.076885% 2.074768% 2.096260% 2.081921% 2.220600%For school board purposes 1.071000% 1.092000% 1.113000% 1.113000% 1.351000%

Total 3.147885% 3.166768% 3.209260% 3.194921% 3.571600%

Rates of Taxation by Property Class (Expressed as a percentage of current value assessment)

Page 143

Property Taxation Cont.

Fiscal Year 2015 2014 2013 2012 2011

Industrial-New Construction For general municipal purposes 2.966979% 2.963955% 2.994657% 2.974173% 3.172285%For school board purposes 1.190000% 1.220000% 1.260000% 1.260000% 1.330000%

Total 4.156979% 4.183955% 4.254657% 4.234173% 4.502285%

Industrial-New Construction-Vacant

For general municipal purposes 2.076885% 2.074768% 2.096260% 2.081921% 2.220600%For school board purposes 0.833000% 0.854000% 0.882000% 0.882000% 0.931000%

Total 2.909885% 2.928768% 2.978260% 2.963921% 3.151600%

Farmland/Managed ForestFor general municipal purposes 0.299937% 0.299632% 0.302735% 0.296895% 0.301548%For school board purposes 0.048750% 0.050750% 0.053000% 0.055250% 0.057750%

Total 0.348687% 0.350382% 0.355735% 0.352145% 0.359298%

PipelineFor general municipal purposes 2.088043% 2.085915% 2.107522% 2.066862% 2.099257%For school board purposes 1.369548% 1.392479% 1.416191% 1.440779% 1.481629%

Total 3.457591% 3.478394% 3.523713% 3.507641% 3.580886%

Top 10 Corporate Tax Payers1. Ferrero Canada Ltd

2. IG Investment Management Ltd.

3. Ontario Lottery & Gaming Corporation

4. Proctor & Gamble Inc.

5. 290-300 King George Road GP Inc.

6. 410 Fairview Drive Inc.

7. Maidstone Bakeries Co.

8. Ontario Holding Ltd

9. The Great-West Life Assurance Co.

10. Union Gas Ltd.

Rates of Taxation by Property Class (Expressed as a percentage of current value assessment)

Page 144

Consolidated Statement of Operations

Fiscal Year 2015 2014 2013 2012 2011

Sources of Revenue:Taxation 134,079,310$ 131,289,499$ 128,532,084$ 123,793,937$ 120,841,955$

User charges 55,624,247 56,778,237 55,040,377 54,814,248 60,982,647

Government transfers 62,561,054 65,249,274 59,113,828 66,339,209 78,193,818

Rents and concessions 8,399,915 8,628,530 8,605,740 8,394,950 8,161,011

Investment income 1,218,765 1,169,406 1,134,686 1,215,650 1,127,424

Interest earned on reserves and reserve funds 2,630,012 2,298,999 1,951,241 1,926,945 1,781,665

Casino revenue 5,011,651 5,064,697 4,681,243 3,385,645 3,354,275

Deferred revenue earned 1,813,751 7,338,007 2,003,412 717,156 (690,272)

Provincial Offences Act and other fines 1,882,583 2,177,994 2,242,634 2,030,268 1,997,451

Licenses and permits 2,228,561 2,044,832 1,925,610 2,093,758 2,081,837

Penalties and interest on taxes 1,643,994 1,706,372 1,898,764 2,084,240 2,155,340

Contributed tangible capital assets 1,316,950 3,594,089 3,701,835 733,166 1,266,426

Income from Brantford Energy Corporation 2,651,362 2,651,362 2,651,362 2,651,362 3,309,022

Change in equity in Brantford Energy Corporation 2,040,492 2,276,006 (9,927,977) 1,256,897 1,056,070

Other 8,136,243 2,572,454 8,093,244 8,458,441 3,257,916

Total Sources of Revenue 291,238,890$ 294,839,758$ 271,648,083$ 279,895,872$ 288,876,585$

Expenses by Function:

General government 12,776,552$ 13,746,164$ 13,820,381$ 12,852,505$ 14,574,414$

Protection services 58,427,865 55,770,143 53,301,041 52,457,674 50,492,995

Transportation services 35,402,747 40,636,518 35,563,754 35,035,143 36,758,877

Environmental services 48,791,614 54,532,954 44,104,963 40,776,581 42,278,476

Health services 6,844,401 6,662,201 6,869,248 6,444,183 5,104,287

Social and family services 58,696,778 57,228,327 55,862,301 53,726,460 51,914,623

Social housing 20,074,199 19,900,852 21,318,518 20,078,313 23,056,788

Recreational and cultural services 32,003,292 32,149,677 29,599,513 29,554,550 27,444,933

Planning and development 5,611,974 9,695,718 11,283,477 6,977,516 5,881,591

Electrical utility services - - - 2,483,898 4,447,327

Total Expenses by Function 278,629,422$ 290,322,554$ 271,723,196$ 260,386,823$ 261,954,311$

Annual Surplus/(Deficit)

Annual surplus 12,609,468$ 4,517,204$ (75,113)$ 19,509,049$ 26,923,548$

Restatement (Contaminated sites/BEC IFRS adoption) (36,846,926)$

Accumulated surplus, beginning of year 788,437,135 820,766,857 820,841,970 801,332,921 774,409,373

Accumulated Surplus, End of Year 801,046,603$ 788,437,135$ 820,766,857$ 820,841,970$ 801,332,921$

Page 145

Consolidated Statement of Operations Cont.

Fiscal Year 2015 2014 2013 2012 2011Expenses by Object:*

Salaries, wages and employee benefits 125,273,185$ 121,757,412$ 114,770,569$ 113,254,955$ 114,508,481$

Materials 47,338,932 57,567,038 32,910,206 28,749,436 30,023,629

Contracted services 25,035,517 28,914,171 52,006,421 50,081,237 48,097,220

External transfers 40,611,643 41,068,900 32,861,853 31,019,998 31,368,378

Amortization expense 34,248,827 33,525,949 31,944,084 30,939,520 27,835,428

Debt servicing 1,535,145 1,651,686 1,756,709 1,767,065 1,563,574

Other expenses 4,586,173 5,837,398 5,473,354 4,574,612 8,556,327

Total Expenses 278,629,422$ 290,322,554$ 271,723,196$ 260,386,823$ 261,953,037$

Consolidated Statement of Financial Position

Fiscal Year 2015 2014 2013 2012 2011Consolidated Statement of Financial Position

Cash and cash equivalents 30,401,872$ 26,731,519$ 58,920,128$ 26,154,713$ 37,091,508$

Taxes receivable 5,491,585 4,865,004 8,994,408 8,927,810 8,791,019

Accounts receivable 18,316,504 16,840,750 14,111,491 17,894,039 23,266,133

Inventories held for resale 40,286 44,481 42,275 41,234 31,785

Land held for resale 2,256,250 1,114,983 1,114,983 1,114,983 535,140

Investments 177,616,667 164,558,557 115,194,126 141,211,795 117,411,805

Investment in Brantford Energy Corporation 32,728,724 30,688,232 27,582,655 37,510,632 36,253,735

Note Receivable - Brantford Power Inc. 24,189,168 24,189,168 24,189,168 24,189,168 24,189,168

Note Receivable - Brantford Hydro Inc. 1,303,335 1,303,335 1,303,335 1,303,335 1,303,335

Total financial assets 292,344,391 270,336,029 251,452,569 258,347,709 248,873,628

Non-financial assets 718,921,791 720,055,528 728,319,705 724,296,931 707,198,616

Total Assets 1,011,266,182$ 990,391,557$ 979,772,274$ 982,644,640$ 956,072,244$

Accounts payable and accrued liabilities 42,090,963$ 36,889,613$ 37,023,753$ 43,763,481$ 44,277,160$

Deferred revenues 52,951,817 43,334,339 46,413,329 41,293,132 41,468,881

Vested sick leave 3,270,342 3,194,146 3,028,812 3,043,833 3,097,198

Post employment/retirement benefits 18,389,167 17,927,498 17,149,935 16,843,475 16,592,464

Accrued interest on long-term debt 458,155 442,497 464,283 470,839 385,890

Landfill closure and post closure liability 28,511,294 24,694,625 13,863,159 13,634,153 14,425,911

Contaminated sites liability 20,833,965 37,676,497

Net long term liabilities 43,713,876 37,795,207 41,062,145 42,753,757 34,491,819

Total Liabilities 210,219,579$ 201,954,422$ 159,005,416$ 161,802,670$ 154,739,323$

Accumulated Surplus 801,046,603$ 788,437,135$ 820,766,857$ 820,841,970$ 801,332,921$

Net Financial Assets 82,124,812$ 68,381,607$ 92,447,153$ 96,545,039$ 94,134,305$

*During 2014 the City implemented a new chart of accounts and it was not reasonably determinable to adjust the previous years' amounts on a basis consistent with 2014.

As a result, the information for previous years cannot be used as a comparison to 2014. The financial data provided in 2014 and later delivers a more accurate representation of the City's

activities.

Note: Consolidated Statement of Operations and Consolidated Statement of Financial Position have been restated to account for adjustments made for the contaminated sites liability,

corrections to the post-employment/retirement and sick leave benefits liability as well as the change in the reporting of Brantford Energy Corporation due to the adoption of IFRS. See note

2 in the Notes to the Consolidated Financial Statements.

Page 146

Tangible Capital Assets

Fiscal Year 2015 2014 2013 2012 2011

Tangible Capital Asset CostAssets, beginning of year 1,281,320,244$ 1,255,870,272$ 1,231,000,132$ 1,187,395,901$ 1,148,152,861$ Additions 45,377,015 36,835,669 66,585,965 56,237,165 123,234,827 Disposals and transfers 14,573,940 11,385,697 41,715,825 12,632,934 83,991,789

Tangible Capital Assets, End of Year 1,312,123,319$ 1,281,320,244$ 1,255,870,272$ 1,231,000,132$ 1,187,395,899$

Tangible Capital Asset AmortizationAccumulated amortization, beginning of year 576,990,400$ 548,582,068$ 521,074,337$ 493,734,151$ 472,814,165$ Amortization expense 34,248,827 33,525,944 31,944,084 30,939,520 27,835,430 Accumulated amortization on disposal 4,599,456 5,117,612 4,436,353 3,599,334 6,915,446

Accumulated Amortization, End of Year 606,639,771$ 576,990,400$ 548,582,068$ 521,074,337$ 493,734,149$

Net Book Value of Tangible Capital Assets 705,483,548$ 704,329,844$ 707,288,204$ 709,925,795$ 693,661,750$

Net Book Value of Tangible Capital Assets by ClassLand 34,538,338$ 34,438,789$ 35,979,110$ 35,576,770$ 35,591,310$ Land improvements 25,966,459 26,873,445 26,799,539 27,202,344 22,329,614 Building 131,144,872 136,064,301 142,369,679 112,419,319 117,311,393 Machinery & equipment 31,280,312 30,820,079 30,451,964 29,617,446 31,838,640 Infrastructure 471,598,997 465,636,162 465,388,293 466,502,376 465,633,339 Assets under construction 10,954,570 10,497,068 6,299,619 38,607,540 20,957,454

Total 705,483,548$ 704,329,844$ 707,288,204$ 709,925,795$ 693,661,750$

Page 147

FINANCIAL INFORMATION RETURN

Province of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

2015 FINANCIAL INFORMATION RETURNMunicipality: Brantford C MSO Office: Western Ontario

Tier: Single-Tier Asmt Code: 2906Area: - MAH Code: 40101

Submitting: FIR Schedules Only

Version: 2015-V01

DECLARATION OF THE MUNICIPAL TREASURER

Pursuant to the information required by the Province of Ontario under the Ministry of Municipal Affairs and Housing Act, the following schedules are attached:

Schedule Title

10 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE

12 GRANTS, USER FEES AND SERVICE CHARGES

20 TAXATION INFORMATION

22 MUNICIPAL AND SCHOOL BOARD TAXATION

24 PAYMENTS-IN-LIEU OF TAXATION

26 TAXATION AND PAYMENTS-IN-LIEU SUMMARY

28 UPPER-TIER ENTITLEMENTS UPPER-TIER ONLY

40 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES

42 ADDITIONAL INFORMATION

51 SCHEDULE OF TANGIBLE CAPITAL ASSETS

53 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT) ANDTANGIBLE CAPITAL ASSET ACQUISITION FINANCING/DONATIONS

54 CONSOLIDATED STATEMENT OF CASH FLOW (SELECT DIRECT OR INDIRECT METHOD)

60 CONTINUITY OF RESERVES AND RESERVE FUNDS

61 DEVELOPMENT CHARGES RESERVE FUNDS

62 DEVELOPMENT CHARGES RATES (INCLUDING SPECIAL AREAS)

70 CONSOLIDATED STATEMENT OF FINANCIAL POSITION

72 CONTINUITY OF TAXES RECEIVABLE SINGLE/LOWER-TIER ONLY

74 LONG TERM LIABILITIES AND COMMITMENTS

76 GOVERNMENT BUSINESS ENTERPRISES (GBE)

77 OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL ALL)

79 COMMUNITY IMPROVEMENT PLANS

80 STATISTICAL INFORMATION

81 ANNUAL DEBT REPAYMENT LIMIT

83 NOTES

For the purposes of this Financial Information Return, the amounts disclosed on the attached schedules are in agreement with the books and records of the municipality and its consolidated entities.

This Financial Information Return has been prepared in accordance with the Financial Information Return instructions.

Questions regarding the information contained in the Schedules should be addressed to:

0020 Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Heather Goodman, CPA, CGA

0022 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519-759-4150 ext. 5298

0024 Fax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519-752-7862

0028 Email (Required) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [email protected]

0030 Website address of Municipality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.brantford.ca

0091 Municipal Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Julie B. Baetz, CPA, CA, LPA, Partner

0092 Municipal Audit Firm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Millard, Rouse & Rosebrugh LLP

0095 Municipal Auditor's Email (Required). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [email protected]

0090 Municipal Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Catherine Brubacher, CPA, CMA

0093 Municipal Treasurer's Email (Required). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [email protected]

0094 Date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16-Jun-2016

Signature of Municipal Treasurer

Signature Date

0070 Outstanding In-Year Critical Errors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .0

0075 Schedule 54: Cashflow - Direct or Indirect Method Chosen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . INDIRECT

0077 Method used to allocate Program Support to other functions in Schedule 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Modified Percentage of Total Expenditures

0078 If "Other Method" is selected in line 0077, please describe method of allocating Program Support . . . . . . . . . . . . . . . . . . . . . . . . . . .

Municipal Data

1

Data Source

2

Municipal Data (#) (List)

0040 Households . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,315 MPAC

0041 Population . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97,862 Municipal

0042 Youth Population . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7,591 Municipal

Page 149

jfarrington

Stamp

jfarrington

Typewritten Text

6/16/2016

2015 Financial Information Return - Schedule 10 - Consolidated Statement of Operations: RevenueProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 10Asmt Code: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE MAH Code: 40101 for the year ended December 31, 2015

STATEMENT OF OPERATIONS: REVENUE Own Purposes Revenue

1

Property Taxation $

0299 Taxation - Own Purposes (SLC 26 9199 04 - 72 2899 07) For UT (SLC 28 0299 12 - 28 0299 08) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127,673,750

0499 Payments-In-Lieu of Taxation (SLC 26 9599 08) For UT (SLC 28 0299 08) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,332,513

9940 Subtotal 132,006,263

0510 Estimated tax revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0620 Ontario Municipal Partnership Fund (OMPF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0695 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0696 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0697 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0699 Subtotal 0

Conditional Grants

0810 Ontario conditional grants (SLC 12 9910 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48,606,529

0815 Ontario Grants for Tangible Capital Assets (SLC 12 9910 05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,999,932

0820 Canada conditional grants (SLC 12 9910 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,701,368

0825 Canada Grants for Tangible Capital Assets (SLC 12 9910 06) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000

0830 Deferred revenue earned (Provincial Gas Tax) (SLC 60 1042 01 + SLC 60 1045 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,206,093

0831 Deferred revenue earned (Canada Gas Tax) (SLC 60 1047 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,100,697

0899 Subtotal 58,664,619

1098 Revenue from other municipalities for Tangible Capital Assets (SLC 12 9910 07) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1099 Revenue from other municipalities (SLC 12 9910 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,896,435

1299 Total User Fees and Service Charges (SLC 12 9910 04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55,624,247

Licences, permits, rents, etc.

1410 Trailer revenue and permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1420 Licences and permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,228,561

1430 Rents, concessions and franchises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,399,915

1431 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1432 Green Energy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1498 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1499 Subtotal 10,628,476

Fines and penalties

1605 Provincial Offences Act (POA) Municipality which administers POA only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,564,261

1610 Other fines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 318,322

1620 Penalties and interest on taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,643,994

1698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1699 Subtotal 3,526,577

Other revenue

1805 Investment income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,218,765

1806 Interest earned on reserves and reserve funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,630,012

1811 Gain/Loss on sale of land & capital assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -112,520

1812 Deferred revenue earned (Development Charges) (SLC 60 1025 01 + SLC 60 1026 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,445,301

1813 Deferred revenue earned (Recreational land (The Planning Act)) (SLC 60 1032 01 + SLC 60 1035 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,820

1814 Other Deferred revenue earned Other obligatory deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344,630

1830 Donations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 670,991

1831 Donated Tangible Capital Assets (SLC 53 0610 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,316,950

1840 Sale of publications, equipment, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,607,076

1850 Contributions from non-consolidated entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1865 Other Revenues from Government Business Enterprise (ie. Dividends, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,651,362

1870 Gaming and Casino Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,011,651

1890 Other . . . . . . . . . . . . . . . . . . . . . . . .Recoveries / Rebates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,941,954

1891 Other . . . . . . . . . . . . . . . . . . . . . . . .Other Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,389,707

1892 Other . . . . . . . . . . . . . . . . . . . . . . . .Service Level Agreement Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,382,682

1893 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1894 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1895 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1896 Other . . . . . . . . . . . . . . . . . . . . . . . .Contribution from Trust Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118,353

1897 Other . . . . . . . . . . . . . . . . . . . . . . . .Sale of Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138,000

1898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1899 Subtotal 22,778,734

1880 Municipal Land Transfer Tax (City of Toronto Act, 2006) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1905 Increase/Decrease in Government Business Enterprise equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,040,492

9910 TOTAL Revenues 289,165,843

Page 150

2015 Financial Information Return - Schedule 10 - Consolidated Statement of Operations: RevenueProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 10Asmt Code: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE MAH Code: 40101 for the year ended December 31, 2015

Continuity of Accumulated Surplus/(Deficit) 1

$

2010 PLUS: Total Revenues (SLC 10 9910 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289,165,843

2020 LESS: Total Expenses (SLC 40 9910 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276,556,375

2030 PLUS: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2040 PLUS: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2045 PLUS: PSAB Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2099 Annual Surplus/(Deficit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,609,468

2060 Accumulated surplus/(deficit) at the beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825,679,809

2061 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -37,242,674

2062 Restated accumulated surplus/(deficit) at the beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 788,437,135

9950 Accumulated surplus/(deficit) at the end of year (SLC 10 2099 01 + SLC 10 2062 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 801,046,603

Continuity of Government Business Enterprise Equity 1

$

6010 Government Business Enterprise Equity, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,180,735

6020 PLUS: Net Income for Government Business Enterprise for year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,167,180

6060 PLUS: . . . . . . . . . . . . . . . . . . .Dividends / Other comprehensive Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-1,126,688

6090 Government Business Enterprise Equity, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58,221,227

Total of line 0899 includes:

Provincial Gas Tax Funding 1

$

4018 Provincial Gas Tax for Transit operating expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,206,093

4019 Provincial Gas Tax for Transit capital expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

4020 Provincial Gas Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,206,093

Total of line 0899 includes:

Canada Gas Tax Funding 1

$

4025 General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transportation Services:

4030 Roads - Paved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,161,393

4031 Roads - Unpaved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4032 Roads - Bridges and Culverts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,189

4033 Roadways - Traffic Operations & Roadside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335,000

4040 Transit - Conventional . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,198,011

4041 Transit - Disabled & special needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390,010

4045 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4046 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Environmental Services:

4060 Wastewater collection/conveyance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4061 Wastewater treatment & disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,094

4062 Urban storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4063 Rural storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4064 Water treatment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4065 Water distribution/transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4066 Solid waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4067 Solid waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4068 Waste diversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4069 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4075 Recreation Facilities - All Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4076 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4080 Commercial and industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4099 Canada Gas Tax 5,100,697

Page 151

2015 Financial Information Return - Schedule 12 - Grants, User Fees and Service ChargesProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 12Asmt Code: 2906 GRANTS, USER FEES AND SERVICE CHARGES

MAH Code: 40101 for the year ended December 31, 2015

Ontario Conditional

Grants

Canada Conditional

GrantsOther Municipalities

User Fees and Service

Charges

Ontario Grants - Tangible

Capital Assets

Canada Grants -


Other Municipalities -


1 2 3 4 5 6 7

$ $ $ $ $ $ $

0299 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 2,086 756,560 0 0 0

Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 7,322 20,946 0 0 0

0420 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,239,108 0 4,445 525,571 0 0 0

0421 Court Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 654,979 0 0 0 0 0 0

0422 Prisoner Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0430 Conservation authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0440 Protective inspection and control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 92,846 0 0 0

0445 Building permit and inspection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,120 0 0 4,183 0 0 0

0450 Emergency measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0460 Provincial Offences Act (POA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0498 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0499 Subtotal 1,895,207 0 11,767 643,546 0 0 0

Transportation services

0611 Roads - Paved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 373,847 1,889,270 0 0

0612 Roads - Unpaved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0613 Roads - Bridges and Culverts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0614 Roads - Traffic Operations & Roadside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,120 0 0 26,993 0 0 0

0621 Winter Control - Except sidewalks, Parking Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0622 Winter Control - Sidewalks, Parking Lots Only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0631 Transit - Conventional . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 0 0 2,894,869 0 0 0

0632 Transit - Disabled & special needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 120,412 0 0 0

0640 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 346,470 0 0 0

0650 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0660 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 23,170 0 0 0

0698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0699 Subtotal 1,420 0 0 3,785,761 1,889,270 0 0

Environmental services

0811 Wastewater collection/conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 9,046,898 0 0 0

0812 Wastewater treatment & disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 0 0 7,376,285 0 0 0

0821 Urban storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0822 Rural storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0831 Water treatment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 278,583 11,759,824 0 0 0

0832 Water distribution/transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 227,932 9,781,261 0 0 0

0840 Solid waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0850 Solid waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 3,973,874 33,852 0 0

0860 Waste diversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 880,459 0 0 0 0 0 0

0898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

0899 Subtotal 885,459 0 506,515 41,938,142 33,852 0 0

Health services

1010 Public health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1020 Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1030 Ambulance services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1035 Ambulance dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1040 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 349,577 0 0 0

1098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1099 Subtotal 0 0 0 349,577 0 0 0

Social and family services

1210 General assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,275,761 164,254 415,672 0 0 0 0

1220 Assistance to aged persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,033,805 0 980,884 271,124 0 0 0

1230 Child care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,279,446 990 189,239 197,437 0 0 0

1298 Other Social & Family Support Pgms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,901 0 11,418 0 0 0 0

1299 Subtotal 43,633,913 165,244 1,597,213 468,561 0 0 0

Social Housing

1410 Public Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 -433,700 307,153 106,875 0 0 0

1420 Non - Profit/Cooperative Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,175 1,674,390 1,297,188 14,899 0 0 0

1430 Rent Supplement Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,168,818 206,376 70,786 0 0 0 0

1497 Other Affordable Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 508,043 2,000 72,929 1,598 76,810 0 0

1498 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1499 Subtotal 1,692,036 1,449,066 1,748,056 123,372 76,810 0 0

Recreation and cultural services

1610 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -8,205 0 0 205,831 0 50,000 0

1620 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137,564 2,684 0 4,205,953 0 0 0

1631 Recreation facilities - Golf Course, Marina, Ski Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 911,273 0 0 0

1634 Recreation facilities - All Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,445 0 0 331,882 0 0 0

1640 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171,016 12,499 0 257,613 0 0 0

1645 Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,124 0 5,088 31,097 0 0 0

1650 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 70,525 0 1,035,751 0 0 0

1698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1699 Subtotal 336,944 85,708 5,088 6,979,400 0 50,000 0

Planning and development

1810 Planning and zoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 472,411 0 0 0

1820 Commercial and industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161,550 1,350 25,710 11,208 0 0 0

1830 Residential development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 95,709 0 0 0

1840 Agriculture and reforestation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1850 Tile drainage/shoreline assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0

1899 Subtotal 161,550 1,350 25,710 579,328 0 0 0

1910 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9910 TOTAL 48,606,529 1,701,368 3,896,435 55,624,247 1,999,932 50,000 0

Page 152

2015 Financial Information Return - Schedule 20 - Taxation InformationProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:10

2015-V01

FIR2015: Brantford C Schedule 20Asmt Code: 2906 TAXATION INFORMATIONMAH Code: 40101 for the year ended December 31, 2015

General Information

1. Optional Property Classes in Effect 2

Y or N

0202 N New Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Y

0205 G Parking Lot (Includes CJ, CR, CX, CY, CZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0210 D Office Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0215 S Shopping Centre . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0220 L Large Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0225 Other . . . . . . . . . . . N

2. Capping Parameters and ResultsDecrease -

Percentage

Retained

Tax Adjustment -

IncreasersNet Class Impact

Annualized Tax

LimitCVA Tax Limit

CVA Threshold

Value for

Protected

Properties

CVA Threshold

Value for Clawed

Back Properties

Exclude

Properties

Previously at

CVA Tax

Exclude

Properties that go

from Capped to

Clawed Back

Exclude

Properties that go

from Clawed

Back to Capped

2 3 4 5 6 7 8 9 10 11

% $ $ % % $ $ Y or N Y or N Y or N

0320 M Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86.0% 13,212 0 10.0% 5.0% 250 N N N

0330 C Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70.9% 204,812 0 10.0% 5.0% 250 N N N

0340 I Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96.2% 10,253 0 10.0% 5.0% 250 N N N

Low Band Middle Band

Grad. Tax Rates

in Effect?

Number of Tax

BandsCVA Boundary

% of Highest

Band RateCVA Boundary

% of Highest

Band Rate

3. Graduated Taxation (Tax Bands) 2 3 4 5 6 7

Y or N # $ % $ %

0610 C Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0611 G Parking Lot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0612 D Office Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0613 S Shopping Centre . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0620 I Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0621 L Large Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

Phase-In

Program in

Effect?

Year Current Phase-

In Initiated

Term of Current

Phase-In

4. Phase-In Program in Effect (Most recent Phase-In only) 2 3 4

Y or N Year # of Yrs

0805 R Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0810 M Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0815 N New Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0820 C Commercial (Includes G, D, S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0840 I Industrial (Includes L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0850 F Farmland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0855 T Managed Forest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0860 P Pipeline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

5. Rebates for Eligible Charities 2

%

1010 Rebate Percentage for Eligible Charities (SLC 72 2099 xx) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40.0%

INTERIM Billing Installments FINAL Billing Installments

6. Property Tax Due Dates for Current Year Installments First Due Date Last Due Date Installments First Due Date Last Due Date

To be completed by Single/Lower-tier Municipalities Only 2 3 4 5 6 7

# YYYYMMDD YYYYMMDD # YYYYMMDD YYYYMMDD

1210 R Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

1220 M Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

1230 F Farmland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

1240 T Managed Forest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

1250 C Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

1260 I Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

1270 P Pipeline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

1298 Other New Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20150227 20150429 2 20150626 20150909

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2015 Financial Information Return - Schedule 22 - Municipal and School Board Taxation - General PurposeProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 22Asmt Code: 2906 MUNICIPAL and SCHOOL BOARD TAXATION


1. GENERAL PURPOSE LEVY INFORMATION

Phase-In Taxable

AssessmentLT/ST Taxes UT Taxes Education Taxes TOTAL

9299 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8,786,555,582 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128,471,894 0 35,863,445 164,335,339

RTC

RTQ

Tax

BandProperty Class Tax Rate Description Tax Ratio

Percent

of Full

Rate

CVA

Assessment

Phase-In Taxable

AssessmentTax Rates Municipal Taxes Education Taxes TOTAL

LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 16 8 9 10 11 12 13 14 15

LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

2001 0 Brantford C

0010 RT 0 Residential Full Occupied 1.000000 100% 6,937,092,781 6,805,854,861 1.199749% 0.195000% 1.394749% 81,653,176 0 13,271,417 94,924,593

0027 RD 0 Residential Education Only 1.000000 100% 459,000 451,500 0.000000% 0.195000% 0.195000% 0 0 880 880

0050 MT 0 Multi-Residential Full Occupied 2.047200 100% 382,806,600 373,598,015 2.456126% 0.195000% 2.651126% 9,176,038 0 728,516 9,904,554

0080 NT 0 New Multi-Residential Full Occupied 1.500000 100% 22,081,810 21,111,488 1.799624% 0.195000% 1.994624% 379,927 0 41,167 421,094

0110 FT 0 Farmland Full Occupied 0.250000 100% 7,084,610 6,465,588 0.299937% 0.048750% 0.348687% 19,393 0 3,152 22,545

0140 TT 0 Managed Forest Full Occupied 0.250000 100% 609,300 556,433 0.299937% 0.048750% 0.348687% 1,669 0 271 1,940

0210 CT 0 Commercial Full Occupied 1.875500 100% 807,289,551 792,740,338 2.250129% 1.430000% 3.680129% 17,837,680 0 11,336,187 29,173,867

0215 CH 0 Commercial Full Occupied, Shared PIL 1.875500 100% 374,000 351,750 2.250129% 1.430000% 3.680129% 7,915 0 5,030 12,945

0231 C1 0 Commercial Farm. Awaiting Devel. - Ph I 0.750000 100% 4,464,000 4,080,000 0.899812% 0.146250% 1.046062% 36,712 0 5,967 42,679

0240 CU 0 Commercial Excess Land 1.875500 70% 13,812,736 13,437,815 1.575090% 1.001000% 2.576090% 211,658 0 134,513 346,171

0270 CX 0 Commercial Vacant Land 1.875500 70% 27,521,600 26,519,355 1.575090% 1.001000% 2.576090% 417,704 0 265,459 683,163

0310 GT 0 Parking Lot Full Occupied 1.875500 100% 1,796,000 1,722,852 2.250129% 1.430000% 3.680129% 38,766 0 24,637 63,403

0320 DT 0 Office Building Full Occupied 1.875500 100% 5,005,630 4,919,852 2.250129% 1.430000% 3.680129% 110,703 0 70,354 181,057

0330 DU 0 Office Building Excess Land 1.875500 70% 35,500 35,143 1.575090% 1.001000% 2.576090% 554 0 352 906

0340 ST 0 Shopping Centre Full Occupied 1.875500 100% 188,181,090 186,713,746 2.250129% 1.430000% 3.680129% 4,201,300 0 2,670,007 6,871,307

0350 SU 0 Shopping Centre Excess Land 1.875500 70% 3,711,000 3,666,653 1.575090% 1.001000% 2.576090% 57,753 0 36,703 94,456

0510 IT 0 Industrial Full Occupied 2.473000 100% 153,479,105 152,935,141 2.966979% 1.530000% 4.496979% 4,537,554 0 2,339,908 6,877,462

0515 IH 0 Industrial Full Occupied, Shared PIL 2.473000 100% 138,500 128,625 2.966979% 1.530000% 4.496979% 3,816 0 1,968 5,784

0531 I1 0 Industrial Farm. Awaiting Devel. - Ph I 0.750000 100% 2,321,000 2,209,500 0.899812% 0.146250% 1.046062% 19,881 0 3,231 23,112

0540 IU 0 Industrial Excess Land 2.473000 70% 5,059,519 4,952,843 2.076885% 1.071000% 3.147885% 102,865 0 53,045 155,910

0570 IX 0 Industrial Vacant Land 2.473000 70% 18,916,900 18,264,315 2.076885% 1.071000% 3.147885% 379,329 0 195,611 574,940

0575 IJ 0 Industrial Vacant Land, Shared PIL 2.473000 70% 23,200 22,725 2.076885% 1.071000% 3.147885% 472 0 243 715

0610 LT 0 Large Industrial Full Occupied 2.473000 100% 95,880,770 95,880,770 2.966979% 1.530000% 4.496979% 2,844,762 0 1,466,976 4,311,738

0620 LU 0 Large Industrial Excess Land 2.473000 70% 1,411,700 1,401,953 2.076885% 1.071000% 3.147885% 29,117 0 15,015 44,132

0710 PT 0 Pipeline Full Occupied 1.740400 100% 22,378,000 22,015,461 2.088043% 1.369548% 3.457591% 459,692 0 301,512 761,204

2140 JT 0 Industrial, NConstr. Full Occupied 2.473000 100% 14,422,000 14,353,255 2.966979% 1.190000% 4.156979% 425,858 0 170,804 596,662

2145 JU 0 Industrial, NConstr. Excess Land 2.473000 70% 130,700 130,169 2.076885% 0.833000% 2.909885% 2,703 0 1,084 3,787

2235 KT 0 Large Ind., NConstr. Full Occupied 2.473000 100% 49,670,392 49,670,392 2.966979% 1.190000% 4.156979% 1,473,710 0 591,078 2,064,788

2240 KU 0 Large Ind., NConstr. Excess Land 2.473000 70% 3,564,715 3,338,036 2.076885% 0.833000% 2.909885% 69,327 0 27,806 97,133

2440 XT 0 Commercial, NConstr. Full Occupied 1.875500 100% 88,600,013 87,904,525 2.250129% 1.190000% 3.440129% 1,977,965 0 1,046,064 3,024,029

2445 XU 0 Commercial, NConstr. Excess Land 1.875500 70% 3,663,640 3,582,756 1.575090% 0.833000% 2.408090% 56,432 0 29,844 86,276

2635 YT 0 Office Build., NConstr. Full Occupied 1.875500 100% 2,777,000 2,707,648 2.250129% 1.190000% 3.440129% 60,926 0 32,221 93,147

2835 ZT 0 Shopp. Centre, NConstr. Full Occupied 1.875500 100% 81,123,140 80,048,046 2.250129% 1.190000% 3.440129% 1,801,184 0 952,572 2,753,756

2840 ZU 0 Shopp. Centre, NConstr. Excess Land 1.875500 70% 4,827,570 4,784,033 1.575090% 0.833000% 2.408090% 75,353 0 39,851 115,204

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0 0 0 0

0 0 0 0

9201 Subtotal 8,950,713,072 8,786,555,582 128,471,894 0 35,863,445 164,335,339

Page 154

2015 Financial Information Return - Schedule 22 - Municipal and School Board Taxation - Adjustments and Other Taxation AmountsProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 22Asmt Code: 2906 MUNICIPAL and SCHOOL BOARD TAXATIONMAH Code: 40101 for the year ended December 31, 2015

Municipal Taxes Education Taxes TOTAL

LT / ST UT

4. ADJUSTMENTS TO TAXATION 12 13 14 15

$ $ $ $

7010 Adjustments for properties, shared as if Payment-In-Lieu (Hydro properties RTQ = H, J, K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,241 -7,241 0

5. SUPPLEMENTARY TAXES

9799 Total of all supplementary taxes (Supps, Omits, Section 359) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 850,673 239,006 1,089,679

6. AMOUNT LEVIED BY TAX RATE

9910 TOTAL Levied by Tax Rate 129,329,808 0 36,095,210 165,425,018

7. AMOUNTS ADDED TO TAX BILL

8005 Local improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221,392 221,392

8010 Sewer and water service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8015 Sewer and water connection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8020 Fire service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8025 Minimum tax (differential only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8030 Municipal drainage charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8035 Waste management collection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8040 Business improvement area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180,562 180,562

8097 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9890 Subtotal 401,954 0 0 401,954

8. OTHER TAXATION AMOUNTS

8045 Railway rights-of-way (RTC = W) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,585 18,252 31,837

8050 Utility transmission and utility corridors (RTC = U) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,449 1,449

8098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9892 Subtotal 15,034 0 18,252 33,286

9. TOTAL AMOUNT LEVIED

9990 TOTAL Levies 129,746,796 0 36,113,462 165,860,258

Page 155

2015 Financial Information Return - Schedule 24 - Payment-in-lieu of Taxation - General PurposeProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:10

2015-V01

FIR2015: Brantford C Schedule 24Asmt Code: 2906 PAYMENTS-IN-LIEU of TAXATION


1. GENERAL PURPOSE PAYMENTS-IN-LIEU

PIL Phased-In

AssessmentLT/ST PILS UT PILS Education PILS TOTAL

9299 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .160,560,124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,611,995 0 454,810 4,066,805

RTC

RTQ

Tax

BandProperty Class Tax Rate Description Tax Ratio

Percent of

Full RatePIL CVA Assessment

PIL Phased-In

AssessmentTax Rates Municipal PILS Education PILS TOTAL

LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 16 8 9 10 11 12 13 14 15

LIST LIST % $ $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

2001 0 Brantford C

1028 RG 0 Residential PIL: 'General' Only (No Educ.) 1.000000 100% 106,500 97,750 1.199749% 0.000000% 1.199749% 1,173 0 0 1,173

1210 CF 0 Commercial PIL: Full Occupied 1.875500 100% 28,104,000 27,942,574 2.250129% 1.430000% 3.680129% 628,744 0 399,579 1,028,323

1220 CG 0 Commercial PIL: 'General' Only (No Educ.) 1.875500 100% 147,283,000 128,659,500 2.250129% 0.000000% 2.250129% 2,895,005 0 0 2,895,005

1310 GF 0 Parking Lot PIL: Full Occupied 1.875500 100% 3,883,350 3,830,800 2.250129% 1.430000% 3.680129% 86,198 0 54,780 140,978

1510 IF 0 Industrial PIL: Full Occupied 2.473000 100% 29,500 29,500 2.966979% 1.530000% 4.496979% 875 0 451 1,326

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0.000000 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

9201 Subtotal 179,406,350 160,560,124 3,611,995 0 454,810 4,066,805

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FIR2015: Brantford C Schedule 24Asmt Code: 2906 PAYMENTS-IN-LIEU of TAXATIONMAH Code: 40101 for the year ended December 31, 2015

Municipal PILS Education PILS TOTAL

LT / ST UT

4. SUPPLEMENTARY PAYMENTS-IN-LIEU 12 13 14 15

$ $ $ $

9799 Total of all supplementary PILS (Supps, Omits, Section 444) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5. PAYMENTS-IN-LIEU LEVIED BY TAX RATE

9910 TOTAL PILS Levied by Tax Rate 3,611,995 0 454,810 4,066,805

6. AMOUNTS ADDED TO PAYMENTS-IN-LIEU

8005 Local improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8010 Sewer and water service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8015 Sewer and water connection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8020 Fire service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8030 Municipal drainage charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8035 Waste management collection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8040 Business improvement area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8097 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9890 Subtotal 0 0 0 0

7. OTHER PAYMENTS-IN-LIEU AMOUNTS

8045 Railway rights-of-way (RTC = W) - from Ontario Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8046 Railway rights-of-way (RTC = W) - from Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8050 Utility transmission and utility corridors (RTC = U) - from Ontario Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8051 Utility transmission and utility corridors (RTC = U) - from Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8055 Institutional Payments - Heads and Beds (Mun. Act 323, 324) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264,900 264,900

8060 Hydro-electric Power Dams - from Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 808 808

8098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9892 Subtotal 265,708 0 0 265,708

8. TOTAL PAYMENTS-IN-LIEU LEVIED

9990 TOTAL PILS Levied 3,877,703 0 454,810 4,332,513

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FIR2015: Brantford C Schedule 26Asmt Code: 2906 TAXATION and PAYMENTS-IN-LIEU SUMMARY


1. Municipal and School Board TaxationTOTAL ENG - Public FRE - Public ENG - Separate FRE - Separate Other

9010 Legislated Percentage of Education Taxes distributed to each School Board (Applic. to Com, Ind, Pipelines) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100.000% 72.154% 0.184% 26.956% 0.706% 0.000%

Taxable Asmt.

(CVA)

Taxable Asmt.

(Wtd & Disc CVA)

Phase-In

Taxable Asmt.

(CVA)

Phase-In

Taxable Asmt.

(Wtd & Disc CVA)

TOTAL Taxes Municipal Taxes Education Taxes Distribution of Education Taxes in column 6 by School Board

LT / ST UT ENG - Public FRE - Public ENG - Separate FRE - Separate Other

Property Class Group 16 2 18 17 3 4 5 6 7 8 9 10 11

$ $ $ $ $ $ $ $ $ $ $ $ $

0010 Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,937,551,781 6,937,551,781 6,806,306,361 6,806,306,361 94,925,473 81,653,176 0 13,272,297 10,647,702 14,054 2,552,414 58,127

0050 Multi-residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 404,888,410 816,804,387 394,709,503 796,497,088 10,325,648 9,555,965 0 769,683 728,935 850 38,706 1,192

0110 Farmland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,084,610 1,771,153 6,465,588 1,616,397 22,545 19,393 0 3,152 3,018 0 134 0

0140 Managed Forests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609,300 152,325 556,433 139,108 1,940 1,669 0 271 96 74 36 65

9110 Subtotal 7,350,134,101 7,756,279,645 7,208,037,885 7,604,558,955 105,275,606 91,230,203 0 14,045,403 11,379,751 14,978 2,591,290 59,384 0

0210 Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 853,461,887 1,572,386,773 837,129,258 1,542,961,982 30,258,825 18,511,669 0 11,747,156 8,476,043 21,615 3,166,563 82,935 0

0215 Commercial New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92,263,653 170,979,134 91,487,281 169,568,558 3,110,305 2,034,397 0 1,075,908 776,311 1,980 290,022 7,596 0

0310 Parking Lot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,796,000 3,368,398 1,722,852 3,231,209 63,403 38,766 0 24,637 17,777 45 6,641 174 0

0320 Office Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,041,130 9,434,665 4,954,995 9,273,320 181,963 111,257 0 70,706 51,017 130 19,060 499 0

0325 Office Building New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,777,000 5,208,264 2,707,648 5,078,194 93,147 60,926 0 32,221 23,249 59 8,685 227 0

0340 Shopping Centre . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191,892,090 357,805,621 190,380,399 354,995,396 6,965,763 4,259,053 0 2,706,710 1,953,000 4,980 729,621 19,109 0

0345 Shopping Centre New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85,950,710 158,484,324 84,832,079 156,410,828 2,868,960 1,876,537 0 992,423 716,073 1,826 267,518 7,007 0

9120 Subtotal 1,233,182,470 2,277,667,179 1,213,214,512 2,241,519,486 43,542,366 26,892,605 0 16,649,761 12,013,469 30,636 4,488,110 117,547 0

0510 Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179,938,224 423,182,828 178,513,149 420,414,380 7,637,923 5,043,917 0 2,594,006 1,871,679 4,773 699,240 18,314 0

0515 Industrial New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,552,700 35,891,861 14,483,424 35,720,935 600,449 428,561 0 171,888 124,024 316 46,334 1,214 0

0610 Large Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97,292,470 239,556,938 97,282,723 239,540,065 4,355,870 2,873,879 0 1,481,991 1,069,316 2,727 399,485 10,463 0

0615 Large Industrial New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,235,107 129,005,758 53,008,428 128,613,354 2,161,921 1,543,037 0 618,884 446,550 1,139 166,826 4,369 0

9130 Subtotal 345,018,501 827,637,384 343,287,724 824,288,734 14,756,163 9,889,394 0 4,866,769 3,511,569 8,955 1,311,886 34,359 0

0710 Pipelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,378,000 38,946,671 22,015,461 38,315,708 761,204 459,692 0 301,512 217,553 555 81,276 2,129 0

0810 Other Property Classes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

9160 Adj. for shared PIL properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 7,241 0 -7,241 -5,225 -13 -1,952 -51

9170 Supplementary Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,089,679 850,673 0 239,006 193,298 272 44,348 1,088

9180 Total Levied by Rate 165,425,018 129,329,808 0 36,095,210 27,310,414 55,382 8,514,957 214,456 0

9190 Amts Added to Tax Bill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401,954 401,954 0 0

9192 Other Taxation Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,286 15,034 0 18,252 13,169 34 129 4,920

9199 TOTAL before Adj. 8,950,713,072 10,900,530,879 8,786,555,582 10,708,682,883 165,860,258 129,746,796 0 36,113,462 27,323,583 55,416 8,515,086 219,376 0

2. Payments-In-Lieu of Taxation

PIL Asmt.

(CVA)

PIL Asmt.

(Wtd & Disc CVA)

Phase-In

PIL Asmt.

(CVA)

Phase-In

PIL Asmt.

(Wtd & Disc CVA)

Total PILS Levied Municipal PILS Education PILS

LT / ST UT

Property Class Group 16 2 18 17 3 4 5 6

$ $ $ $ $ $ $ $

1010 Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106,500 106,500 97,750 97,750 1,173 1,173 0 0

1050 Multi-residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1110 Farmland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1140 Managed Forests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

9210 Subtotal 106,500 106,500 97,750 97,750 1,173 1,173 0 0

1210 Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175,387,000 328,938,319 156,602,074 293,707,190 3,923,328 3,523,749 0 399,579

1215 Commercial New Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1310 Parking Lot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,883,350 7,283,223 3,830,800 7,184,665 140,978 86,198 0 54,780

1320 Office Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1325 Office Building New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1340 Shopping Centre . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 Part 3 contains Distribution of PILS by School Boards

1345 Shopping Centre New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

9220 Subtotal 179,270,350 336,221,541 160,432,874 300,891,855 4,064,306 3,609,947 0 454,359

1510 Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,500 72,954 29,500 72,954 1,326 875 0 451

1515 Industrial New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1610 Large Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1615 Large Industrial New Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

9230 Subtotal 29,500 72,954 29,500 72,954 1,326 875 0 451

1718 Pipelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

1810 Other Property Classes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

9270 Supplementary PILS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0

9280 Total Levied by Rate 4,066,805 3,611,995 0 454,810

9290 Amts Added to PILs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0

9292 Other PIL Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265,708 265,708 0 0

9299 TOTAL before Adj. 179,406,350 336,400,995 160,560,124 301,062,559 4,332,513 3,877,703 0 454,810

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2015-V01

FIR2015: Brantford C Schedule 26Asmt Code: 2906 TAXATION and PAYMENTS-IN-LIEU SUMMARY


3. Payments-In-Lieu of Taxation: Distribution of Entitlements

PILS LeviedTOTAL PILS

Levied

Adjustment to

PILS Levied

TOTAL PIL

EntitlementDistrib. of PIL Entitlement in Col. 7 Distribution of Education PILS in column 10 by School Board

Source of PILS LT / ST UT Education LT / ST UT EducationEnglish -

PublicFrench - Public

English -

Separate

French -

SeparateOther

3 4 5 2 6 7 8 9 10 11 12 13 14 15

$ $ $ $ $ $ $ $ $ $ $ $ $ $

5010 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105,081 66,781 171,862 171,862 171,862

5020 Canada Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

Ontario

Municipal Tax Assist. Act

5210 Prev. Exempt Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

5220 Other Mun. Tax Asst. Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65,813 65,813 65,813 65,813

5230 Inst. Payments - Heads and Beds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264,900 0 0 264,900 264,900 264,900

5232 Railway Rights-of-way . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0

5234 Utility Corridors/Transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0

5236 Hydro-Electric Power Dams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 808 0 0 808 808 808

5240 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

Ontario Enterprises

5410 Ontario Mortgage and Housing Corporation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

5430 Liquor Control Board of Ont. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

5432 Railway Rights-of-way . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0

5434 Utility Corridors/Transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0

5437 Ontario Lottery and Gaming Corp. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,830,364 2,830,364 2,830,364 2,830,364

5460 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

5610 Municipal Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 610,737 388,029 998,766 998,766 998,766

5910 Other Muns and Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

5950 Amounts Added to PIL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0

9599 TOTAL 3,877,703 0 454,810 4,332,513 0 4,332,513 4,332,513 0 0 0 0 0 0 0

Page 159

2015 Financial Information Return - Schedule 40 - Consolidated Statement of Operations: ExpensesProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 40Asmt Code: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSESMAH Code: 40101 for the year ended December 31, 2015

Salaries, Wages and

Employee Benefits

Interest on

Long Term Debt Materials

Contracted

Services

Rents and Financial

Expenses

External

TransfersAmortization

Total Expenses

Before Adjustments

Inter-Functional

Adjustments

Allocation of

Program Support *

Total Expenses

After Adjustments

1 2 3 4 5 6 16 7 12 13 11

$ $ $ $ $ $ $ $ $ $ $

General government

0240 Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617,090 0 146,544 1,791 6,606 75,310 0 847,341 -153,593 55,660 749,408

0250 Corporate Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,155,797 0 867,603 1,623,168 10,970 1,300,876 1,547,583 11,505,997 -2,138,612 586,712 9,954,097

0260 Program Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,199,971 0 5,975,809 244,674 1,190,834 0 0 15,611,288 -3,635,364 -11,975,924 0

0299 Subtotal 14,972,858 0 6,989,956 1,869,633 1,208,410 1,376,186 1,547,583 27,964,626 -5,927,569 -11,333,552 10,703,505

Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,984,112 0 669,285 1,561 16,744 0 685,334 17,357,036 212,213 1,519,573 19,088,822

0420 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,754,587 0 1,873,427 727,602 304,661 19,666 607,525 30,287,468 179,034 2,685,572 33,152,074

0421 Court Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,496,282 0 145,549 0 13,066 0 0 1,654,897 -50,578 144,391 1,748,710

0422 Prisoner Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149,282 0 12,371 0 0 0 14,204 175,857 4,056 14,914 194,827

0430 Conservation authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0440 Protective inspection and control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 703,507 0 144,893 447,460 416 0 14,299 1,310,575 37,499 120,041 1,468,115

0445 Building permit and inspection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,192,782 0 60,337 929 1,567 0 0 1,255,615 157,572 0 1,413,187

0450 Emergency measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68,038 0 13,876 0 0 39,752 0 121,666 4,062 7,738 133,466

0460 Provincial Offences Act (POA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 522,204 0 164,906 0 24,684 240,139 0 951,933 276,731 0 1,228,664

0498 Other 0 0 0 0 0 0 0 0 0 0 0

0499 Subtotal 46,870,794 0 3,084,644 1,177,552 361,138 299,557 1,321,362 53,115,047 820,589 4,492,229 58,427,865


0611 Roads - Paved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,537,317 0 465,429 333,982 9,207 0 4,028,341 8,374,276 -965,794 304,217 7,712,699

0612 Roads - Unpaved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0613 Roads - Bridges and Culverts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 549 0 1,002 114,028 0 0 457,741 573,320 1,403 10,529 585,252

0614 Roads - Traffic Operations & Roadside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,874,984 3,935 1,186,988 85,823 8,020 0 1,476,613 5,636,363 353,274 405,824 6,395,461

0621 Winter Control - Except sidewalks, Parking Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862,403 0 771,486 257,952 1,013 0 29,907 1,922,761 698,259 233,203 2,854,223

0622 Winter Control - Sidewalks, Parking Lots Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141,335 0 32,885 1,526 108 0 55,327 231,181 163,512 30,543 425,236

0631 Transit - Conventional . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,547,150 0 4,786,297 50,064 211,323 0 1,561,536 13,156,370 -2,574,214 186,008 10,768,164

0632 Transit - Disabled & special needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,201,670 0 29,649 145 1,984 0 137,754 1,371,202 590,991 164,202 2,126,395

0640 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177,582 0 956,913 1,608 1,233 0 374,967 1,512,303 -135,973 90,124 1,466,454

0650 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,850 0 1,245,267 96,952 0 0 757,394 2,152,463 163 125,573 2,278,199

0660 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 12,633 488,447 34,229 2,168 0 231,600 769,077 -23,532 45,119 790,664

0698 Other 0 0 0 0 0 0 0 0 0 0 0

0699 Subtotal 15,395,840 16,568 9,964,363 976,309 235,056 0 9,111,180 35,699,316 -1,891,911 1,595,342 35,402,747


0811 Wastewater collection/conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 723,686 0 745,997 441,750 0 0 2,322,328 4,233,761 366,371 0 4,600,132

0812 Wastewater treatment & disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 857,356 0 524,976 3,622,615 33,959 0 1,832,658 6,871,564 586,708 0 7,458,272

0821 Urban storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223,631 3,591 268,802 56,513 5,850 0 2,784,762 3,343,149 246,680 72,134 3,661,963

0822 Rural storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0831 Water treatment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,306,699 1,171,755 3,220,639 448,708 43,091 681,003 2,850,287 10,722,182 2,590,258 0 13,312,440

0832 Water distribution/transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,389,760 0 509,725 90,495 5,633 407,144 2,438,642 5,841,399 334,719 0 6,176,118

0840 Solid waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 1,545,148 0 0 0 1,545,148 0 139,065 1,684,213

0850 Solid waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 493,644 0 4,244,145 1,646,543 15,081 0 1,088,628 7,488,041 406,047 612,500 8,506,588

0860 Waste diversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115,378 0 246,864 2,746,555 0 0 0 3,108,797 3,023 280,068 3,391,888

0898 Other 0 0 0 0 0 0 0 0 0 0 0

0899 Subtotal 7,110,154 1,175,346 9,761,148 10,598,327 103,614 1,088,147 13,317,305 43,154,041 4,533,806 1,103,767 48,791,614

Health services

1010 Public health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 2,622,168 0 2,622,168 0 0 2,622,168

1020 Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

1030 Ambulance services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 3,249,078 0 0 0 3,249,078 0 292,421 3,541,499

1035 Ambulance dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

1040 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398,746 0 79,283 0 6,064 0 36,473 520,566 106,971 53,197 680,734

1098 Other 0 0 0 0 0 0 0 0 0 0 0

1099 Subtotal 398,746 0 79,283 3,249,078 6,064 2,622,168 36,473 6,391,812 106,971 345,618 6,844,401


1210 General assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,879,249 0 458,210 1,809,683 36,616 19,786,482 44,238 30,014,478 981,462 1,004,884 32,000,824

1220 Assistance to aged persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,149,873 40,494 2,081,289 271,170 -851 313,151 1,514,402 15,369,528 0 229 15,369,757

1230 Child care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,127,178 0 162,126 4,343,359 3,167 4,910,349 12,992 10,559,171 33,543 510,251 11,102,965

1298 Other Social & Family Support Programs 82,719 0 27,568 7,920 0 51,054 0 169,261 39,754 14,217 223,232

1299 Subtotal 20,239,019 40,494 2,729,193 6,432,132 38,932 25,061,036 1,571,632 56,112,438 1,054,759 1,529,581 58,696,778

Page 160

2015 Financial Information Return - Schedule 40 - Consolidated Statement of Operations: ExpensesProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 40Asmt Code: 2906 CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSESMAH Code: 40101 for the year ended December 31, 2015

Salaries, Wages and

Employee Benefits

Interest on

Long Term Debt Materials

Contracted

Services

Rents and Financial

Expenses

External

TransfersAmortization

Total Expenses

Before Adjustments

Inter-Functional

Adjustments

Allocation of

Program Support *

Total Expenses

After Adjustments

1 2 3 4 5 6 16 7 12 13 11

$ $ $ $ $ $ $ $ $ $ $

Social Housing

1410 Public Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 983,260 0 5,352,120 23,782 98,402 0 1,516,432 7,973,996 72,249 0 8,046,245

1420 Non-Profit/Cooperative Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279,167 59,130 483,312 4,608 6,786 6,844,046 225,975 7,903,024 245,948 0 8,148,972

1430 Rent Supplement Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,317 0 3,507 32 84 2,011,151 0 2,073,091 86,464 0 2,159,555

1497 Other Affordable Housing 255,136 101,136 314,230 141 35,430 667,065 52,374 1,425,512 293,915 0 1,719,427

1498 Other 0 0 0 0 0 0 0 0 0 0 0

1499 Subtotal 1,575,880 160,266 6,153,169 28,563 140,702 9,522,262 1,794,781 19,375,623 698,576 0 20,074,199


1610 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,454,883 0 1,467,825 398,509 56,525 87,568 765,881 6,231,191 329,807 513,687 7,074,685

1620 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,757,937 0 841,765 63,468 104,463 111,226 0 5,878,859 37,573 522,476 6,438,908

1631 Rec. Fac. - Golf Crs, Marina, Ski Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 818,621 0 600,669 32,601 125,008 1,000 173,542 1,751,441 125,939 153,258 2,030,638

1634 Rec. Fac. - All Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,656,851 63,874 2,994,981 16,990 49,264 43,785 3,160,511 7,986,256 73,107 431,214 8,490,577

1640 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,045,047 0 609,273 0 0 -5,081 1,037,983 4,687,222 0 0 4,687,222

1645 Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238,796 0 58,027 0 1,334 0 32,484 330,641 -863 26,757 356,535

1650 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,285,890 0 929,988 36,340 49,869 170,248 251,361 2,723,696 -5,651 206,682 2,924,727

1698 Other 0 0 0 0 0 0 0 0 0 0 0

1699 Subtotal 15,258,025 63,874 7,502,528 547,908 386,463 408,746 5,421,762 29,589,306 559,912 1,854,074 32,003,292


1810 Planning and zoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,698,867 0 51,726 19,641 6,114 197,853 0 1,974,201 14,966 161,221 2,150,388

1820 Commercial and Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,420,390 78,597 480,557 130,207 15,282 35,688 126,749 2,287,470 30,410 171,440 2,489,320

1830 Residential development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332,612 0 542,365 6,167 11,351 0 0 892,495 -509 80,280 972,266

1840 Agriculture and reforestation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

1850 Tile drainage/shoreline assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0

1898 Other 0 0 0 0 0 0 0 0 0 0 0

1899 Subtotal 3,451,869 78,597 1,074,648 156,015 32,747 233,541 126,749 5,154,166 44,867 412,941 5,611,974

1910 Other 0 0

9910 TOTAL 125,273,185 1,535,145 47,338,932 25,035,517 2,513,126 40,611,643 34,248,827 276,556,375 0 0 276,556,375

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2015 Financial Information Return - Schedule 42 - Additional Information Contained in Schedule 40Province of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 42Asmt Code: 2906 ADDITIONAL INFORMATIONMAH Code: 40101 for the year ended December 31, 2015

Additional information contained in Schedule 40

1

Total of column 1 includes: $

5010 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .100,199,850

5020 Employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25,073,335

5099 Total Salaries, Wages and Employee benefits (Not including line 5050) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .125,273,185

5050 Salaries, Wages and Employee benefits capitalized on Schedule 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .860,875

5098 Total Salaries, Wages and Employee benefits (including capitalized wages) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .126,134,060

Total of column 3 includes:

5110 Amounts for tax write-offs reported in SLC 40 0250 03 . . . . . . . . . . . . . . . . . . . . . . . . . . .


5210 Municipal Property Assessment Corporation (MPAC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,068,019


5610 Short term interest costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


5810 Grants to charitable and non-profit organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,712,456

5820 Grants to universities and colleges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 604,500

Contributions to UNCONSOLIDATED joint local boards

5840 Health unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,272,168

5850 District Social Services Administration Board (DSSAB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5860 Consolidated Municipal Service Manager (CMSM) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5870 Homes for the aged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5880 Recreation boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5890 Fire area boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5895 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5896 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5897 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


Payments for long term commitments and liabilities financed from the consolidated

6010 statement of operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,857,170

Page 162

2015 Financial Information Return - Schedule 51 - Schedule of Tangible Capital Assets - Analysis by Functional ClassificationProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:10

2015-V01

FIR2015: Brantford C Schedule 51Asmt Code: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETSMAH Code: 40101 for the year ended December 31, 2015

ANALYSIS BY FUNCTIONAL CLASSIFICATION COST AMORTIZATION

2015 Opening

Net Book Value

2015 Opening

Cost Balance

Additions and

BettermentsDisposals Write Downs

2015 Closing

Cost Balance

2015 Opening

Amortization

Balance

Annual

Amortization

Amortization

Disposal

2015 Closing

Amortization

Balance

2015 Closing

Net Book Value

1 2 3 4 5 6 7 8 9 10 11

$ $ $ $ $ $ $ $ $ $ $

0299 General government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,783,560 23,449,999 2,735,515 1,644,072 0 24,541,442 16,666,439 1,547,588 1,595,935 16,618,092 7,923,350

Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,454,605 15,636,824 325,542 425,130 15,537,236 7,182,219 685,333 377,219 7,490,333 8,046,903

0420 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,076,867 15,987,038 635,620 75,081 16,547,577 6,910,171 607,524 64,128 7,453,567 9,094,010

0421 Court Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0422 Prisoner Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108,600 142,040 0 142,040 33,440 14,204 0 47,644 94,396

0430 Conservation authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0440 Protective inspection and control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,020 40,996 62,366 0 103,362 976 32,108 0 33,084 70,278

0445 Building permit and inspection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0 0 0 0 0 0 0 0

0450 Emergency measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0460 Provincial Offences Act (POA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0498 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0499 Subtotal 17,680,092 31,806,898 1,023,528 500,211 0 32,330,215 14,126,806 1,339,169 441,347 15,024,628 17,305,587


0611 Roads - Paved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69,343,033 161,019,275 7,285,646 628,711 167,676,210 91,676,242 4,285,381 565,701 95,395,922 72,280,288

0612 Roads - Unpaved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

0613 Roads - Bridges and Culverts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,506,148 24,039,061 0 0 24,039,061 15,532,913 457,742 0 15,990,655 8,048,406

0614 Roads - Traffic Operations & Roadside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,445,162 39,165,911 1,838,430 297,971 40,706,370 22,720,749 1,504,811 275,249 23,950,311 16,756,059

0621 Winter Control - Except sidewalks, Parking Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115,517 1,461,083 -296,541 0 1,164,542 1,345,566 -266,634 0 1,078,932 85,610

0622 Winter Control - Sidewalks, Parking Lots Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268,708 553,264 0 0 553,264 284,556 55,326 0 339,882 213,382

0631 Transit - Conventional . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,866,445 22,706,493 151,203 0 22,857,696 11,840,048 1,543,728 0 13,383,776 9,473,920

0632 Transit - Disabled & special needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 878,879 994,710 374,442 4,786 1,364,366 115,831 137,753 668 252,916 1,111,450

0640 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,990,996 12,576,097 21,830 0 12,597,927 7,585,101 374,967 0 7,960,068 4,637,859

0650 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,435,415 13,897,713 277,267 71,269 14,103,711 8,462,298 757,394 71,269 9,148,423 4,955,288

0660 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,285,225 9,371,538 550,837 0 9,922,375 3,086,313 225,274 0 3,311,587 6,610,788

0698 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0

0699 Subtotal 123,135,528 285,785,145 10,203,114 1,002,737 0 294,985,522 162,649,617 9,075,742 912,887 170,812,472 124,173,050


0811 Wastewater collection/conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69,013,035 127,529,911 3,075,465 59,530 130,545,846 58,516,876 2,407,330 59,530 60,864,676 69,681,170

0812 Wastewater treatment & disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49,614,002 81,974,224 3,010,386 0 84,984,610 32,360,222 1,832,659 0 34,192,881 50,791,729

0821 Urban storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89,721,594 160,666,946 2,629,347 96,309 163,199,984 70,945,352 2,784,764 75,848 73,654,268 89,545,716

0822 Rural storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

0831 Water treatment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87,176,858 110,705,301 4,307,119 0 115,012,420 23,528,443 2,919,928 0 26,448,371 88,564,049

0832 Water distribution/transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74,805,582 119,885,661 3,214,442 353,555 122,746,548 45,080,079 2,339,711 324,523 47,095,267 75,651,281

0840 Solid waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0850 Solid waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,204,959 23,684,092 67,028 232,097 23,519,023 11,479,133 1,092,187 219,019 12,352,301 11,166,722

0860 Waste diversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0898 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

0899 Subtotal 382,536,030 624,446,135 16,303,787 741,491 0 640,008,431 241,910,105 13,376,579 678,920 254,607,764 385,400,667

Health services

1010 Public health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1020 Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1030 Ambulance services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1035 Ambulance dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1040 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 373,920 1,276,509 36,623 16,280 1,296,852 902,589 -22,874 9,954 869,761 427,091

1098 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

1099 Subtotal 373,920 1,276,509 36,623 16,280 0 1,296,852 902,589 -22,874 9,954 869,761 427,091


1210 General assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207,407 902,959 1 52,254 850,706 695,552 44,239 51,325 688,466 162,240

1220 Assistance to aged persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,935,138 39,148,770 497,725 0 39,646,495 12,213,632 1,514,401 0 13,728,033 25,918,462

1230 Child care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42,109 398,821 0 17,947 380,874 356,712 12,992 17,947 351,757 29,117

1298 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1299 Subtotal 27,184,654 40,450,550 497,726 70,201 0 40,878,075 13,265,896 1,571,632 69,272 14,768,256 26,109,819

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2015-V01

FIR2015: Brantford C Schedule 51Asmt Code: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETSMAH Code: 40101 for the year ended December 31, 2015

ANALYSIS BY FUNCTIONAL CLASSIFICATION COST AMORTIZATION

2015 Opening

Net Book Value

2015 Opening

Cost Balance

Additions and

BettermentsDisposals Write Downs

2015 Closing

Cost Balance

2015 Opening

Amortization

Balance

Annual

Amortization

Amortization

Disposal

2015 Closing

Amortization

Balance

2015 Closing

Net Book Value

1 2 3 4 5 6 7 8 9 10 11

$ $ $ $ $ $ $ $ $ $ $

Social Housing

1410 Public Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,479,258 86,374,606 174,404 0 86,549,010 66,895,348 1,516,433 0 68,411,781 18,137,229

1420 Non-Profit/Cooperative Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,061,934 12,504,601 0 0 12,504,601 8,442,667 280,974 0 8,723,641 3,780,960

1430 Rent Supplement Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1497 Other (Afford. Hou. 40 Queen) . . . . . . . . . . . . . . . . . . . 1,928,685 2,120,932 1,107,180 0 3,228,112 192,247 52,374 0 244,621 2,983,491

1498 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

1499 Subtotal 25,469,877 101,000,139 1,281,584 0 0 102,281,723 75,530,262 1,849,781 0 77,380,043 24,901,680


1610 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,895,814 33,265,018 1,330,485 86,623 34,508,880 11,369,204 780,061 64,681 12,084,584 22,424,296

1620 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0

1631 Rec. Fac. - Golf Crs, Marina, Ski Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,586,303 3,072,823 191,964 6,503 3,258,284 1,486,520 177,063 6,503 1,657,080 1,601,204

1634 Rec. Fac. - All Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74,316,298 95,216,955 922,028 170,854 95,968,129 20,900,657 3,105,510 167,611 23,838,556 72,129,573

1640 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,642,376 17,242,525 710,536 652,346 17,300,715 10,600,149 1,037,983 652,346 10,985,786 6,314,929

1645 Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205,251 940,006 0 0 940,006 734,755 32,484 0 767,239 172,767

1650 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,606,132 8,812,677 0 0 8,812,677 5,206,545 251,360 0 5,457,905 3,354,772

1698 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1699 Subtotal 108,252,174 158,550,004 3,155,013 916,326 0 160,788,691 50,297,830 5,384,461 891,141 54,791,150 105,997,541


1810 Planning and zoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1820 Commercial and Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,416,941 4,057,797 0 4,057,797 1,640,856 126,749 0 1,767,605 2,290,192

1830 Residential development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1840 Agriculture and reforestation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1850 Tile drainage/shoreline assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0

1898 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0

1899 Subtotal 2,416,941 4,057,797 0 0 0 4,057,797 1,640,856 126,749 0 1,767,605 2,290,192

1910 Other . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0

9910 Total Tangible Capital Assets 693,832,776 1,270,823,176 35,236,890 4,891,318 0 1,301,168,748 576,990,400 34,248,827 4,599,456 606,639,771 694,528,977

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FIR2015: Brantford C Schedule 51Asmt Code: 2906 SCHEDULE OF TANGIBLE CAPITAL ASSETS MAH Code: 40101 for the year ended December 31, 2015

SEGMENTED BY ASSET CLASS

2015 Opening

Net Book Value

(NBV)

2015 Closing

Net Book Value

(NBV)

1 11

General Capital Assets $ $

2005 Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,407,741 34,538,338

2010 Land Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,904,493 25,966,459

2020 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136,064,302 131,144,872

2030 Machinery & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,820,079 31,280,312

2040 Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2097 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2099 Total General Capital Assets 228,196,615 222,929,981

2015 Opening

Net Book Value

(NBV)

2015 Closing

Net Book Value

(NBV)

1 11

Infrastructure Assets $ $

2205 Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

2210 Land Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51,703,056 51,308,290

2220 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88,712,200 91,554,146

2230 Machinery & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2240 Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2250 Linear Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325,220,905 328,736,560

2297 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2298 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2299 Total Infrastructure Assets 465,636,161 471,598,996

9920 Total Tangible Capital Assets 693,832,776 694,528,977

2405 Construction-in-progress 10,497,068 10,954,571

9921 Total Tangible Capital Assets and Construction-in-progress 704,329,844 705,483,548

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ANALYSIS BY FUNCTIONAL CLASSIFICATION COST

2015 Opening Balance Expenditures in 2015 Less Assets Capitalized 2015 Closing Balance

1 2 3 4

$ $ $ $

0299 General government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740,375 -59,013 673,218 8,144Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 619,451 619,4510420 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 97,575 97,5750421 Court Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00422 Prisoner Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00430 Conservation authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00440 Protective inspection and control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00445 Building permit and inspection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 00450 Emergency measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00460 Provincial Offences Act (POA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00498 Other 0 00499 Subtotal 0 717,026 0 717,026

Transportation services0611 Roads - Paved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,157,863 1,588,764 1,180,527 1,566,1000612 Roads - Unpaved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00613 Roads - Bridges and Culverts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103,233 -103,233 00614 Roadways - Traffic Operations & Roadside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,020 -27,020 00621 Winter Control - Except sidewalks, Parking Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00622 Winter Control - Sidewalks, Parking Lots Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00631 Transit - Conventional . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 1,543,830 1,543,8300632 Transit - Disabled & special needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00640 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00650 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00660 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,845 12,845 00698 Other 0 00699 Subtotal 1,300,961 3,002,341 1,193,372 3,109,930

Environmental services0811 Wastewater collection/conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,183,070 871,294 2,176,783 877,5810812 Wastewater treatment & disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248,004 -159,894 88,110 00821 Urban storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00822 Rural storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00831 Water treatment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,877,496 180,787 3,728,539 329,7440832 Water distribution/transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,430,723 2,179,198 1,168,660 2,441,2610840 Solid waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00850 Solid waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00860 Waste diversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 00898 Other 0 00899 Subtotal 7,739,293 3,071,385 7,162,092 3,648,586

Health services1010 Public health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01020 Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01030 Ambulance services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01035 Ambulance dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01040 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,400 3,400 01098 Other 0 01099 Subtotal 3,400 0 3,400 0

Social and family services1210 General assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01220 Assistance to aged persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01230 Child care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01298 Other 0 01299 Subtotal 0 0 0 0

Social Housing1410 Public Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 321 3211420 Non-Profit/Cooperative Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01430 Rent Supplement Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01497 Other Affordable Housing 607,504 9,187 607,504 9,1871498 Other 0 01499 Subtotal 607,504 9,508 607,504 9,508

Recreation and cultural services1610 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97,262 3,113,845 43,036 3,168,0711620 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01631 Rec. Fac. - Golf Crs, Marina, Ski Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,275 219,398 227,6731634 Rec. Fac. - All Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -2 57,631 57,6291640 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01645 Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 4,104 4,1041650 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 3,900 3,9001698 Other 0 01699 Subtotal 105,535 3,398,878 43,036 3,461,377

Planning and development1810 Planning and zoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01820 Commercial and Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01830 Residential development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01840 Agriculture and reforestation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01850 Tile drainage/shoreline assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 01898 Other 0 01899 Subtotal 0 0 0 0

1910 Other 0 0

9910 Total Construction-In-Progress 10,497,068 10,140,125 9,682,622 10,954,571

Page 166

2015 Financial Information Return - Schedule 53 - Consolidated Statement of Change in Net Financial Assets (Net Debt) and Tangible Capital Asset Acquisition Financing / DonationsProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 53Asmt Code: 2906 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS

MAH Code: 40101 (NET DEBT) AND TANGIBLE CAPITAL ASSET ACQUISITION FINANCING/DONATIONS

for the year ended December 31, 2015

CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEBT)

1

$

1010 Annual Surplus/(Deficit) (SLC 10 2099 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,609,468

1020 Acquisition of tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -33,919,938

1030 Amortization of tangible capital assets (SLC 51 9910 08) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,248,827

1031 Contributed (Donated) tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-1,316,950

1032 Change in construction-in-progress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-457,505

1040 (Gain)/Loss on sale of tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112,520

1050 Proceeds on sale of tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179,342

1060 Write-downs of tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1070 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1071 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1099 Subtotal -1,153,704

1210 Change in supplies inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,430,368

1220 Change in prepaid expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 857,073

1230 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1299 Subtotal 2,287,441

1410 (Increase)/decrease in net financial assets/net debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,743,205

1420 Net financial assets (net debt), beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68,381,607

9910 Net financial assets (net debt), end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82,124,812

SOURCES OF FINANCING FOR TCA ACQUISITIONS / DONATIONS

1

Long Term Liabilities Incurred $

0205 Canada Mortgage and Housing Corporation (CMHC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0210 Ontario Financing Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0215 Commercial Area Improvement Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0220 Other Ontario housing programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0235 Serial debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0240 Sinking fund debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0245 Long term bank loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0250 Long term reserve fund loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0255 Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0260 Construction Financing Debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0265 Infrastructure Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0297 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0298 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0299 Subtotal 0

Financing from Dedicated Revenue

0405 Municipal Property Tax by Levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0406 Reserves and Reserve funds (SLC 60 1012 01 + SLC 60 1012 02 + SLC 60 1012 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25,405,817

0410 Municipal User Fees & Service Charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0415 Development Charges (SLC 61 0299 08). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,411,187

0416 Recreation land (The Planning Act) (SLC 60 1032 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23,820

0419 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0420 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0446 Proceeds from the sale of Tangible Capital Assets, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0447 Investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0448 Prepaid special charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0495 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0496 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0497 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0498 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0501 Subtotal 26,840,824

Government Transfers

0425 Capital Grants: Federal (SLC 12 9910 06 - (SLC 10 4099 01 - SLC 60 1047 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000

0430 Capital Grants: Provincial (SLC 12 9910 05 - (SLC 10 4019 01 - SLC 60 1045 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,999,932

0435 Capital Grants: Other Municipalities (SLC 12 9910 07) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0440 Canada Gas Tax (SLC 10 4099 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,100,697

0445 Provincial Gas Tax (SLC 10 4019 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0502 Subtotal 7,150,629

0499 Subtotal 33,991,453

0610 Contributed (Donated) tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,316,950

9920 Total Capital Financing 35,308,403

0810 Unexpended Capital Financing or (Unfinanced Capital Outlay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-385,990

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2015 Financial Information Return - Schedule 54 - Consolidated Statement of Cash Flow - Direct MethodProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 54Asmt Code: 2906 CONSOLIDATED STATEMENT OF CASH FLOW - DIRECT METHOD


* Municipalities must choose either the direct or indirect method. If indirect method is chosen, please use Schedule 54B.

CONSOLIDATED STATEMENT OF CASH FLOW - DIRECT METHOD

Operating Transactions

2015

Actual

1

Cash received from $

0210 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0220 Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0230 User Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0240 Fees, Permits, Licenses and Fines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0250 Enterprises. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0260 Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0298 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0299 Subtotal 0

Cash paid for

0410 Salaries, Wages and Employment Contracts and Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0420 Material and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0430 Contracted Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0440 Financing Charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0450 External Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0498 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0499 Subtotal 0

2099 Cash provided by operating transactions 0

Capital Transactions

0610 Proceeds on sale of tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0620 Cash used to acquire tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0630 Change in construction-in-progress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0699 Cash applied to capital transactions 0

Investing Transactions

0810 Proceeds from portfolio investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0820 Portfolio investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0899 Cash provided by / (applied to) investing transactions 0

Financing Transactions

1010 Proceeds from long term debt issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1020 Principal long term debt repayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1030 Temporary loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1031 Repayment of temporary loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1096 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1097 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1099 Cash applied to financing transactions 0

1210 Increase in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1220 Cash and cash equivalents, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,030,701

9920 Cash and cash equivalents, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,030,701

2015

Actual

1

Cash and cash equivalents represented by: $

1401 Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1402 Temporary borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1403 Short term investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1404 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9940 Cash and cash equivalents, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1

Cash: $

1501 Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1502 Restricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1503 Unallocated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9950 Cash and cash equivalents, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

Page 168

2015 Financial Information Return - Schedule 54 - Consolidated Statement of Cash Flow - InDirect MethodProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 54Asmt Code: 2906 CONSOLIDATED STATEMENT OF CASH FLOW - INDIRECT METHOD


* Municipalities must choose either the direct or indirect method. If direct method is chosen, please use Schedule 54A.

CONSOLIDATED STATEMENT OF CASH FLOW - INDIRECT METHOD

2015

Actual

1

Operating Transactions $

2010 Annual Surplus/(Deficit) (SLC 10 2099 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,609,468

2020 Non-cash items including amortization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,361,347

2021 Contributed (Donated) tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-1,316,950

2022 Change in non-cash assets and liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-12,472,345

2030 Prepaid expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 857,073

2040 Change in deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,617,478

2096 Other Change in receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -2,102,335

2097 Other Change in payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,201,350

2098 Other Change in inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,430,368

2099 Cash provided by operating transactions 48,185,454

Capital Transactions

0610 Proceeds on sale of tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179,342

0620 Cash used to acquire tangible capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -33,919,938

0630 Change in construction-in-progress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-457,505

0698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0699 Cash applied to capital transactions -34,198,101

Investing Transactions

0810 Proceeds from portfolio investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -13,058,110

0820 Portfolio investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0898 Other Investment in GBE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -2,040,492

0899 Cash provided by / (applied to) investing transactions -15,098,602

Financing Transactions

1010 Proceeds from long term debt issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,332,000

1020 Principal long term debt repayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -3,413,331

1030 Temporary loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1031 Repayment of temporary loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1096 Other Inventories held for resale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -1,137,067

1097 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1099 Cash applied to financing transactions 4,781,602

1210 Increase in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,670,353

1220 Cash and cash equivalents, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,731,519

9920 Cash and cash equivalents, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,401,872

2015

Actual

1

Cash and cash equivalents represented by: $

1401 Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30,401,872

1402 Temporary borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1403 Short term investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1404 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

9940 Cash and cash equivalents, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30,401,872

1

Cash: $

1501 Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30,401,872

1502 Restricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1503 Unallocated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9950 Cash and cash equivalents, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30,401,872

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Obligatory Res. Funds,

Deferred Rev.Discretionary Res. Funds Reserves

1 2 3

$ $ $

0299 Balance, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,334,342 106,137,729 2,109,050

0310 Allocation of Surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51,270,525 551,668

0315 Allocation of Surplus : for operating. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,323,624 9,135

0320 Allocation of Surplus : for capital. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,946,901 542,533

Development Charges Act

0610 Non-discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,097,494

0620 Discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,364,135

0630 Credits utilized (Development Charges Act) (SLC 61 0299 05). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0699 Subtotal Development Charges Act 9,461,629

0810 Lot levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

0820 Subdivider contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,819

0830 Recreational land (the Planning Act) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111,761

0841 Investment Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,057,153 2,604,435 25,577

0860 Gasoline Tax - Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,214,095

0861 Building Code Act, 1992 (Section 1.9.1.1 (d)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 446,210

0862 Gasoline Tax - Federal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,423,349

0864 Building Canada Fund (BCF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0870 Inter - Reserve Fund / Reserves Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227,644 0

0895 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0896 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0897 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9940 TOTAL Revenues & Surplus 17,738,016 54,102,604 577,245

Less: Transfers (Utilization of reserve funds and reserves)Less: Utilization of reserve funds and reserves (transfers)

1012 For acquisition of tangible capital asset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3,807 25,157,361 244,649

1015 For current operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .340,823 13,356,843 22,883

1025 Development Charges earned to tangible capital asset acquisition (SLC 61 0299 08). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,411,187

1026 Development Charges earned to operations (SLC 61 0299 07). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34,114

1032 Recreational land (the Planning Act) earned to tangible capital asset acquisition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23,820

1035 Recreational land (the Planning Act) earned to operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1042 Deferred revenue earned (Provincial Gas Tax) for Transit (Operations) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,206,093

1045 Deferred revenue earned (Provincial Gas Tax) for Transit (Capital) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1047 Deferred revenue earned (Canada Gas Tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,100,697

1055 Development Charges Act - Credits Provided (SLC 61 0299 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1070 Inter - Reserve Fund / Reserves Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .227,644 0

0910 Less: Utilization (deferred revenue recognized). . . . . . . . . . . . . . . . . . . . . . . . . . 8,120,541 38,741,848 267,532

2099 Balance, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52,951,817 121,498,485 2,418,763

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FIR2015: Brantford C Schedule 60Asmt Code: 2906 CONTINUITY OF RESERVES AND RESERVE FUNDS


Obligatory Res. Funds,

Deferred Rev.Discretionary Res. Funds Reserves

Totals in line 2099 are analysed as follows: 1 2 3

$ $ $

5010 Working funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

5020 Contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,395,150 0

Asset Replacement funds for: Sewer & Water

5030 Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5040 Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5050 Replacement of equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,477,201 0

5060 Sick leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3,619,111 180,449

5070 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,933,092 0

5080 Workplace Safety and Insurance Board (WSIB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5090 Post-employment benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5091 Tax rate stabilization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5630 Lot levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5660 Parking revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42,877 0

5670 Debenture repayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5680 Exchange rate stabilization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

Per Service Purpose:

5205 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,829,671 0

5210 Protection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,420,067 0

Transportation services:

5215 Roadways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,324,977 0

5216 Winter Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5220 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .766,041 0

5221 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5222 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5223 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .825,773 0

Environmental services:

5225 Wastewater system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33,732,003 0

5230 Storm water system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .89,726 0

5235 Waterworks system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35,828,680 0

5240 Solid waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5245 Solid waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,140,157 0

5246 Waste diversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5250 Health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5255 Social and family services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .330,988 0

5260 Social housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,772,178 0

Recreation and cultural services:

5265 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5266 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5271 Recreation facilities - Golf Course, Marina, Ski Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 0

5274 Recreation facilities - All Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .367,168 0

5275 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 2,238,314

5276 Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0

5277 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .297,090 0

5280 Planning and development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,873,728 0

5290 Other Other Corporate Financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12,432,698 0

Obligatory Deferred Revenue:

5610 Development Charges Act - Non-discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,068,763

5620 Development Charges Act - Discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,138,982

5640 Subdivider contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,161,212

5650 Recreational land (the Planning Act) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 536,710

5661 Building Code Act, 1992 (Section 1.9.1.1 (d)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,305,684

5690 Gasoline Tax - Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,933,151

5691 Gasoline Tax - Federal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,754,933

5692 Canada Transit Funding (Bill C-48) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5693 Building Canada Fund (BCF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5695 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5696 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5697 Other Roads, Bridges, & Bus Prgms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31,208

5698 Other B-Home Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,174

5699 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9930 TOTAL 52,951,817 121,498,485 2,418,763

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2015 Financial Information Return - Schedule 61 - Development Charges Reserve FundsProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:10

2015-V01

FIR2015: Brantford C Schedule 61Asmt Code: 2906 DEVELOPMENT CHARGES RESERVE FUNDS


Development Charges Proceeds Development Charges Disbursements

Balance

January 1

Development

Charges Collected

Interest and

Investment IncomeCredits Utilized Total

To: Consolidated

Statement of

Operations

To: Tangible Capital

Asset AcquisitionOther Disbursements

Credits

ProvidedTotal

Balance December

31

1 2 3 5 6 7 8 9 10 11 12

Development Charges $ $ $ $ $ $ $ $ $ $ $

0205 General Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0210 Fire Protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 558,400 116,779 14,190 0 130,969 0 15,547 0 0 15,547 673,822

0215 Police Protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195,378 666,247 12,238 0 678,485 0 6,571 0 0 6,571 867,292

0220 Roads and Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,964,618 4,782,427 310,730 0 5,093,157 11,411 709,848 0 0 721,259 16,336,516

0225 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247,336 224,904 7,684 0 232,588 20,965 0 0 0 20,965 458,959

0230 Wastewater . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,178,545 497,260 91,209 0 588,469 0 443,279 0 0 443,279 4,323,735

0235 Stormwater . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101,784 373,925 5,926 0 379,851 1,738 0 0 0 1,738 479,897

0240 Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,310,004 759,710 57,202 0 816,912 0 232,537 0 0 232,537 2,894,379

0245 Emergency Medical Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0250 Homes for the Aged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0255 Daycare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0260 Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0265 Parkland Development. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0270 GO Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0275 Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,310,931 232,876 33,258 0 266,134 0 0 0 0 0 1,577,065

0280 Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,975,682 1,482,027 147,277 0 1,629,304 0 3,405 0 0 3,405 7,601,581

0285 Development Studies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,697 43,484 1,874 0 45,358 0 0 0 0 0 104,055

0286 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .571,184 274,741 16,509 0 291,250 0 0 0 0 0 862,434

0287 Animal Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0 0 0 0 0 0 0 0 0 0

0288 Municipal Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 0 0 0 0 0 0 0 0 0 0

0290 Other . . . 0 0 0 0 0 0 0 0 0 0 0

0295 Other . . . Land Ambulance 20,206 7,249 555 0 7,804 0 0 0 0 0 28,010

0296 Other . . . 0 0 0 0 0 0 0 0 0 0 0

0297 Other . . . 0 0 0 0 0 0 0 0 0 0 0

0299 TOTAL 27,492,765 9,461,629 698,652 0 10,160,281 34,114 1,411,187 0 0 1,445,301 36,207,745

Page 172

2015 Financial Information Return - Schedule 62 - Development Charges Rates - Municipal Wide ChargesProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:10

2012-V01

FIR2015: Brantford C Schedule 62Asmt Code: 2906 DEVELOPMENT CHARGES RATES


Sq. Foot / Sq. Metre / Per Hectare / Per Other

RESIDENTIAL CHARGES ($) NON - RESIDENTIAL CHARGES ($) (Please specify) Sq. Metre

Apartments NON Res. Industrial Commercial Institutional

Service

Single

Detached

1

Semi-

Detached

2

Other

Multiples

3

< =

1 Bedroom

4

> =

2 Bedroom

5

Other

6

Other

7

Other

8

Other

9

Per Sq. Metre

10

Per Sq. Metre

11

Per Sq. Metre

12

Per Sq. Metre

13

Other

14

Other

15

Other

16

0 Municipal Wide Charges If Other, Please Specify > If Other, Please Specify >

210 Fire 216.00 216.00 176.00 103.00 124.00 1.03 1.03 1.03 1.03

450 Police 493.00 493.00 400.00 234.00 282.00 2.13 2.13 2.13 2.13

550 Roads Related 9,669.00 9,669.00 7,830.00 4,588.00 5,536.00 46.48 46.48 46.48 46.48

650 Transit 440.00 440.00 356.00 209.00 252.00 2.03 2.03 2.03 2.03

690 Wastewater 977.00 977.00 792.00 464.00 559.00 4.71 4.71 4.71 4.71

670 Water 1,532.00 1,532.00 1,240.00 727.00 877.00 7.32 7.32 7.32 7.32

310 Library 705.00 705.00 571.00 334.00 403.00 0.00 0.00 0.00 0.00

510 Recreation 4,532.00 4,532.00 3,670.00 2,151.00 2,595.00 0.00 0.00 0.00 0.00

230 General Government 80.00 80.00 65.00 38.00 46.00 0.39 0.39 0.39 0.39

350 Municipal Parking 560.00 560.00 454.00 266.00 321.00 2.30 2.30 2.30 2.30

130 Ambulance 14.00 14.00 12.00 7.00 8.00 0.07 0.07 0.07 0.07

630 Stormwater 318.00 318.00 257.00 151.00 182.00 1.52 1.52 1.52 1.52

9910 TOTAL MUNICIPAL WIDE CHARGES 19,536.00 19,536.00 15,823.00 9,272.00 11,185.00 0.00 0.00 0.00 0.00 67.98 67.98 67.98 67.98 0.00 0.00 0.00

1250 Are the rates being reported based on a new development charge by-law that was approved by council within the reporting year? N

If yes(Y), please attach an electronic version of the new by-law.

Page 173

2015 Financial Information Return - Schedule 62 - Development Charges Rates - Special Area ChargesProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:10

2012-V01

FIR2015: Brantford C Schedule 62Asmt Code: 2906 DEVELOPMENT CHARGES RATES - SPECIAL AREAS


Sq. Foot / Sq. Metre/ Per Hectare/ Per Other (Please specify) Sq. Metre

RESIDENTIAL CHARGES ($) NON - RESIDENTIAL CHARGES ($)


Service

Single

Detached

1

Semi-

Detached

2

Other

Multiples

3

< =

1 Bedroom

4

> =

2 Bedroom

5

Other

6

Other

7

Other

8

Other

9

Per Sq. Metre

10

Per Sq. Metre

11

Per Sq. Metre

12

Per Sq. Metre

13

Other

14

Other

15

Other

16

1 Intensification Area Charges If Other, Please Specify > If Other, Please Specify >

210 Fire 216.00 216.00 176.00 103.00 124.00 1.03 1.03 1.03 1.03

450 Police 493.00 493.00 400.00 234.00 282.00 2.13 2.13 2.13 2.13

550 Roads Related 9,669.00 9,669.00 7,830.00 4,588.00 5,536.00 46.48 46.48 46.48 46.48

650 Transit 440.00 440.00 356.00 209.00 252.00 2.03 2.03 2.03 2.03

690 Wastewater 977.00 977.00 792.00 464.00 559.00 4.71 4.71 4.71 4.71

670 Water 1,532.00 1,532.00 1,240.00 727.00 877.00 7.32 7.32 7.32 7.32

310 Library 705.00 705.00 571.00 334.00 403.00 0.00 0.00 0.00 0.00

510 Recreation 4,532.00 4,532.00 3,670.00 2,151.00 2,595.00 0.00 0.00 0.00 0.00

230 General Government 80.00 80.00 65.00 38.00 46.00 0.39 0.39 0.39 0.39

350 Municipal Parking 560.00 560.00 454.00 266.00 321.00 2.30 2.30 2.30 2.30

130 Ambulance 14.00 14.00 12.00 7.00 8.00 0.07 0.07 0.07 0.07

630 Stormwater 2,235.00 2,235.00 1,810.00 1,061.00 1,280.00 18.91 18.91 18.91 18.91

9910 TOTAL FOR INTENSIFICATION AREA CHARGES 21,453.00 21,453.00 17,376.00 10,182.00 12,283.00 0.00 0.00 0.00 0.00 85.37 85.37 85.37 85.37 0.00 0.00 0.00

31 of 51

Page 174


2012-V01






Service

Single

Detached

1

Semi-

Detached

2

Other

Multiples

3

< =

1 Bedroom

4

> =

2 Bedroom

5

Other

6

Other

7

Other

8

Other

9

Per Sq. Metre

10

Per Sq. Metre

11

Per Sq. Metre

12

Per Sq. Metre

13

Other

14

Other

15

Other

16

2 Infill Charges (Residential Owner) If Other, Please Specify > If Other, Please Specify >

210 Fire 216.00 216.00 176.00 103.00 124.00

450 Police 493.00 493.00 400.00 234.00 282.00

550 Roads Related 4,930.00 4,930.00 3,992.00 2,339.00 2,822.00

650 Transit 440.00 440.00 356.00 209.00 252.00

690 Wastewater 542.00 542.00 438.00 257.00 311.00

670 Water 930.00 930.00 753.00 442.00 532.00

310 Library 705.00 705.00 571.00 334.00 403.00

510 Recreation 4,532.00 4,532.00 3,670.00 2,151.00 2,595.00

230 General Government 80.00 80.00 65.00 38.00 46.00

350 Municipal Parking 560.00 560.00 454.00 266.00 321.00

130 Ambulance 14.00 14.00 12.00 7.00 8.00

630 Stormwater 318.00 318.00 257.00 151.00 182.00

9910 TOTAL FOR INFILL CHARGES (RESIDENTIAL OWNER) 13,760.00 13,760.00 11,144.00 6,531.00 7,878.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

32 of 51

Page 175


2012-V01






Service

Single

Detached

1

Semi-

Detached

2

Other

Multiples

3

< =

1 Bedroom

4

> =

2 Bedroom

5

Other

6

Other

7

Other

8

Other

9

Per Sq. Metre

10

Per Sq. Metre

11

Per Sq. Metre

12

Per Sq. Metre

13

Other

14

Other

15

Other

16

3 Intensification Infill Charges (Residential Only) If Other, Please Specify > If Other, Please Specify >

210 Fire 216.00 216.00 176.00 103.00 124.00

450 Police 493.00 493.00 400.00 234.00 282.00

550 Roads Related 4,930.00 4,930.00 3,992.00 2,339.00 2,822.00

650 Transit 440.00 440.00 356.00 209.00 252.00

690 Wastewater 542.00 542.00 438.00 257.00 311.00

670 Water 930.00 930.00 753.00 442.00 532.00

310 Library 705.00 705.00 571.00 334.00 403.00

510 Recreation 4,532.00 4,532.00 3,670.00 2,151.00 2,595.00

230 General Government 80.00 80.00 65.00 38.00 46.00

350 Municipal Parking 560.00 560.00 454.00 266.00 321.00

130 Ambulance 14.00 14.00 12.00 7.00 8.00

630 Stormwater 2,235.00 2,235.00 1,810.00 1,061.00 1,280.00

9910TOTAL FOR INTENSIFICATION INFILL CHARGES (RESIDENTIAL ONLY) 15,677.00 15,677.00 12,697.00 7,441.00 8,976.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

33 of 51

Page 176

2015 Financial Information Return - Schedule 70 - Consolidated Statement of Financial PositionProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 70Asmt Code: 2906 CONSOLIDATED STATEMENT OF FINANCIAL POSITION MAH Code: 40101 for the year ended December 31, 2015

Financial Assets 1

$

0299 Cash and cash equivalents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,401,872

Accounts receivable

0410 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,037,927

0420 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,159,915

0430 Upper-tier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0440 Other municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,865,324

0450 School boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,691,543

0490 Other receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,561,795

0499 Subtotal 18,316,504

Taxes receivable

0610 Current year's levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,348,729

0620 Previous year's levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,498,466

0630 Prior year's levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,182,406

0640 Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 928,848

0690 LESS: Allowance for uncollectables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,466,864

0699 Subtotal 5,491,585

Investments *

0805 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0810 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,104,215

0815 Municipal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,744,407

0820 Government business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,221,227

0828 Other Municipal Own / Provincial / Banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158,768,045

0829 Subtotal 235,837,894

Debt Recoverable from Others

0861 Municipalities (SLC 74 0630 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0862 School Boards (SLC 74 0620 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0863 Retirement Funds (SLC 74 0899 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0864 Sinking Funds (SLC 74 1099 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0865 Individuals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0868 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0845 Subtotal 0

Other financial assets

0830 Inventories held for resale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,286

0831 Land held for resale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,256,250

0835 Notes receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0840 Mortgages receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0850 Deferred taxes receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0890 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0898 Subtotal 2,296,536

9930 TOTAL Financial Assets 292,344,391

8010 * Market value of Investments included in Line 0829 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177,616,667

Page 177

2015 Financial Information Return - Schedule 70 - Consolidated Statement of Financial PositionProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 70Asmt Code: 2906 CONSOLIDATED STATEMENT OF FINANCIAL POSITION MAH Code: 40101 for the year ended December 31, 2015

Liabilities 1

Temporary loans $

2010 Operating purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

Tangible Capital Assets:

2020 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2030 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2040 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2099 Subtotal 0

Accounts Payable

2210 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346,974

2220 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,611,189

2230 Upper-tier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2240 Other municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,788,113

2250 School boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175,917

2260 Interest on debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458,155

2270 Trade accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,527,541

2290 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,641,229

2299 Subtotal 42,549,118

2301 Estimated Tax Liabilities (PS3510) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deferred revenue

2410 Obligatory reserve funds (SLC 60 2099 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,951,817

2490 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2499 Subtotal 52,951,817

Long term liabilities

2610 Debt issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,713,876

2620 Debt payable to others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2630 Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2640 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2650 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2660 LESS: Debt issued on behalf of Government Business Enterprise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2699 Subtotal 43,713,876

Solid Waste Management Facility Liabilities

2799 Solid waste landfill closure and post-closure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,511,294

Post employment benefits

2810 Accumulated sick leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,270,342

2820 Accrued vacation pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2830 Accrued pensions payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2840 Accrued Workplace Safety and Insurance Board claims (WSIB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 621,354

2898 Other Accrued Retirement Benefits Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,767,813

2899 Subtotal post employment benefits 21,659,509

Liability for contaminated sites

2910 Remediation costs of contaminated sites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,833,965

9940 TOTAL Liabilities 210,219,579

9945 Net Financial Assets / Net Debt (Total Financial Assets LESS Total Liabilities) 82,124,812

Non-Financial Assets 1

$

6210 Tangible Capital Assets (SLC 51 9921 11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .705,483,548

6250 Inventories of Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8,111,375

6260 Prepaid Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,326,868

6299 Total Non-Financial Assets 718,921,791

9970 Total Accumulated Surplus/(Deficit) 801,046,603

Analysis of the Accumulated Surplus/(Deficit) 1

$

6410 Equity in Tangible Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 705,483,548

6420 Reserves and Reserve Funds (SLC 60 2099 02 + SLC 60 2099 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123,917,248

6430 General Surplus/ (Deficit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200,638

6431 Unexpended capital financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,546,387

Local boards

5030 Transit operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5035 Water operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5040 Wastewater operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5041 Solid waste operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5045 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5050 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5055 Recreation, community centres and arenas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5060 Business Improvement Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,233

5076 Other Brantford Municipal Non-Profit Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,841

5077 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5078 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

5079 Other Land Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,368,653

5098 Total Local Boards 7,399,727

5080 Equity in Government Business Enterprises (SLC 10 6090 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58,221,227

6601 Unfunded Employee Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-21,659,509

6602 Unfunded Landfill closure costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-28,511,294

6603 Unfunded Remediation costs of contaminated sites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -20,833,965

6610 Other Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-43,285,916

6620 Other Accrued interest on debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -458,155

6630 Other Prepaid Expense - 1 Market Square Lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,026,667

6640 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

6699 Total Other -109,722,172

9971 Total Accumulated Surplus/(Deficit) 801,046,603

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FIR2015: Brantford C Single/Lower-Tier ONLY Schedule 72Asmt Code: 2906 CONTINUITY OF TAXES RECEIVABLEMAH Code: 40101 for the year ended December 31, 2015

Continuity of Taxes Receivable 9

$

0210 Taxes receivable, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,865,004

0215 PLUS: Amounts added to tax bills for collection purposes only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345,200

0220 PLUS: Tax amounts levied in the year (SLC 26 9199 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165,860,258

0225 PLUS: Current Year Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,643,994

0240 LESS: Total cash collections (SLC 72 0699 09) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164,058,073

0250 LESS: Tax adjustments before allowances (SLC 72 2899 09) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,958,818

0260 LESS: Tax adjustments not applied to taxation (SLC 72 4999 09) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0280 PLUS: Allowance Adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 794,020

0290 Taxes receivable, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,491,585

Cash Collections 9

$

0610 Current year's tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159,293,738

0620 Previous year's tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,772,215

0630 Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,646,920

0640 Amounts added to tax bills for collection purposes only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345,200

0690 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0699 TOTAL Cash Collections 164,058,073

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FIR2015: Brantford C Single/Lower-Tier ONLY Schedule 72Asmt Code: 2906 CONTINUITY OF TAXES RECEIVABLEMAH Code: 40101 for the year ended December 31, 2015

SCHOOL BOARDS

English - Public French - Public English - Separate French - Separate Other TOTAL EducationLower-Tier (Single-

Tier)Upper-Tier

TOTAL Tax

Adjustment

Tax Adjustments Applied to Taxation 1 2 3 4 5 6 7 8 9

$ $ $ $ $ $ $ $ $

1099 Municipal Act (353, 354, 357, 358, RfR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,099,156 3,588 417,988 8,647 1,529,379 1,455,744 2,985,123

1299 Discounts for Advance Payments (Mun. Act 345(10)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1499 Tax Credit (Mun. Act 474.3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1699 Tax Cancellation - Low income seniors and Disabled persons (Mun. Act 319) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

1810 Rebates to Commercial properties (Mun. Act 362) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

1820 Rebates to Industrial properties (Mun. Act 362) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

1899 Subtotal 0 0 0 0 0 0 0 0 0

2099 Rebates for Charities (Mun. Act 361) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46,406 112 17,842 431 64,791 153,436 218,227

2299 Vacant Unit Rebates (Mun. Act 364) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208,917 502 80,229 1,954 291,602 463,866 755,468

2399 Reduction for Heritage Property (Mun. Act 365.2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

2890 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

2891 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

2892 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

2893 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

2899 Tax adjustments before allowances 1,354,479 4,202 516,059 11,032 0 1,885,772 2,073,046 0 3,958,818

SCHOOL BOARDS

English - Public French - Public English - Separate French - Separate Other TOTAL EducationLower-Tier (Single-

Tier)Upper-Tier

TOTAL Tax

Adjustment

Tax Adjustments Not Applied to Taxation 1 2 3 4 5 6 7 8 9

$ $ $ $ $ $ $ $ $

4010 Tax sale, Tax registration accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

4210 Tax Deferral - Low income seniors and Disabled persons (Mun. Act 319) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

4420 Net Impact of 5% Capping Limit Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

4890 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

4891 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

4999 Tax Adjustments Not Applied to Taxation 0 0 0 0 0 0 0 0 0

Additional Information

6010 Recovery of Tax Deferrals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

7010 Entitlement of School Boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,969,104 51,214 7,999,027 208,344 0 34,227,690

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FIR2015: Brantford C Schedule 74Asmt Code: 2906 LONG TERM LIABILITIES AND COMMITMENTSMAH Code: 40101 for the year ended December 31, 2015

1. Debt burden of the municipality

1

All outstanding debt issued by the municipality, predecessor municipalities and consolidated entities $

0210 To Ontario and agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37,025,196

0220 To Canada and agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,955,667

0230 To Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,733,013

0297 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0298 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0299 Subtotal 43,713,876

0499 PLUS: All debt assumed by the municipality from others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

LESS: All debt assumed by others

0610 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0620 School boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0630 Other Municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0640 Government Business Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0697 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0699 Subtotal 0

LESS: Debt retirement funds

0810 Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0820 Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0896 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0897 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0899 Subtotal 0

LESS: Own sinking funds (Actual balances)

1010 General municipal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1020 Enterprises and others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1096 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1097 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1099 Subtotal 0

9910 TOTAL Net Long Term Liabilities of the Municipality 43,713,876

2. Debt burden of the municipality: Analysed by debt instrument

1210 Sinking fund debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1220 Installment (serial) debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,733,013

1230 Long term bank loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1240 Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1250 Mortgages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,955,667

1280 Construction Financing Debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1297 Other Ontario Infrastructure Projects Corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37,025,196

1298 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


3. Debt burden of the municipality: Analysed by function

1405 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1410 Protection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transportation services:

1415 Roadways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46,590

1416 Winter Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1420 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1421 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1422 Street Lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1423 Air Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 341,019

Environmental services:

1425 Wastewater system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1430 Storm water system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1435 Waterworks system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,693,196

1440 Solid Waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1445 Solid Waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1446 Waste diversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1450 Health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1455 Social and family services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,865,904

1460 Social housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,888,715

Recreation and cultural services:

1465 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1466 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1471 Recreation facilities - Golf Course, Marina, Ski Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1474 Recreation facilities - All Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 765,000

1475 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1476 Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1477 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1480 Planning and development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,113,452

1490 Other long term liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


Page 181



4. Debt payable in foreign currencies (net of sinking fund holdings)

1

US Dollars: $

1610 Canadian dollar equivalent included in SLC 74 9910 01 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1620 Par value in 'U.S. Dollars' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other currency:


1640 Par value in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


1660 Par value in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Interest earned on sinking funds and on debt retirement funds during the year

1810 Own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Details of sinking fund balance

2010 Value of own sinking fund debentures issued and outstanding at year end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Balance of own sinking funds at year end

2110 Total contributions to own sinking funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2120 Total income earned from investments of sinking funds' monies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2199 Subtotal 0

2210 Estimated total future contributions from this municipality required to meet obligations in line 2010 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2220 Estimated total future income earned from investments in lines 2199 and 2210 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Long term commitments at year end

2410 Hospital support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2420 University support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500,000

2430 Leases and other agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,637,972

2440 Capital equipment, land acquisition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2496 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2497 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2498 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2499 TOTAL 18,137,972

Page 182

2015 Financial Information Return - Schedule 74 - Long Term Liabilities and CommitmentsProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:10

2015-V01

FIR2015: Brantford C Schedule 74Asmt Code: 2906 LONG TERM LIABILITIES AND COMMITMENTS


Contingent LiabilitiesIs Value in Column 2

Estimated?Value

Number of Years

Payable Over

8. Contingent liabilities 4 1 2 3

Y or N Y or N $ Years

2610 Pending or threatened litigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2620 Retroactive wage settlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2630 Guarantees of long term indebtedness in the name of the municipality but assumed by others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2640 Outstanding loans guaranteed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2699 TOTAL 0

Principal Interest Total

10. Debt Charges for the current year 1 2 3

Recovered from the Consolidated Statement of Operations $ $ $

3012 General Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,687,591 191,174

3014 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,717,429 1,343,971

3015 Tile Drainage/Shoreline Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3020 Recovered from reserve funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovered from unconsolidated entities:

3030 Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3040 Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3050 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3097 Other County of Brant (JNH) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,311

3098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3099 TOTAL 3,413,331 1,535,145

Line 3099 includes:

3110 Lump sum (balloon) repayments of long term debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3120 Provincial Grant funding for repayment of long term debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Analysis of Lease Purchase Agreements (Tangible Capital Leases)

3140 Debt charges for Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

Principal Interest

11. Long term debt refinanced 1 2

$ $

3410 Repayment of Provincial Special Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3420 Other long term debt refinanced . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page 183



12. Future principal and Interest payments on EXISTING debt

RECOVERABLE FROM:

Consolidated Statement of Operations Reserve Funds Unconsolidated Entities All Others

Principal Interest Principal Interest Principal Interest Principal Interest

1 2 3 4 5 6 7 8

$ $ $ $ $ $ $ $

3210 Year 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,177,137 1,720,205 8,806 24,994

3220 Year 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,263,274 1,633,856 9,330 24,469

3230 Year 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,328,492 1,544,108 9,886 23,914

3240 Year 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,363,841 1,451,375 10,475 23,325

3250 Year 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,291,273 1,356,582 11,099 22,701

3260 Years 2021 to 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,637,385 5,358,316 66,234 102,765

3270 Years 2026 onwards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,224,516 4,439,550 312,128 144,169

3280 Int. to be earned on sink. funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3299 TOTAL 43,285,918 17,503,992 0 0 0 0 427,958 366,337

13. Other notes

Please list all Other Notes and forward supporting schedules as required by email to: [email protected]

3601

* Use ALT + ENTER Keys to "Return" to the next line.

Page 184

mailto:[email protected]

2015 Financial Information Return - Schedule 76 - Government Business EnterprisesProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 76Asmt Code: 2906 GOVERNMENT BUSINESS ENTERPRISESMAH Code: 40101 for the year ended December 31, 2015

GOVERNMENT BUSINESS ENTERPRISES

Please Specify GBE

STATEMENT OF FINANCIAL POSITIONBrantford Energy

CorporationTotal

1 2 3 4 5 20

Assets $ $ $ $ $ $

0210 Current . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39,233,279 39,233,279

0220 Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68,477,555 68,477,555

0297 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840,019 840,019

0298 Other Regulatory Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,897,781 6,897,781

0299 Total Assets 115,448,634 0 0 0 0 115,448,634

Liabilities

0410 Current . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,058,747 33,058,747

0420 Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45,378,109 45,378,109

0497 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

0498 Other Regulatory Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,283,054 4,283,054

0499 Total Liabilities 82,719,910 0 0 0 0 82,719,910

9910 Net Equity 32,728,724 0 0 0 0 32,728,724

0610 Municipality's Share 32,728,724 32,728,724

STATEMENT OF OPERATIONS

0810 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134,915,050 134,915,050

0820 Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131,747,870 131,747,870

9920 Net Income (Loss) 3,167,180 0 0 0 0 3,167,180

1010 Municipality's Share 3,167,180 3,167,180

1020 Dividends paid 1,150,000 1,150,000

Page 185

2015 Financial Information Return - Schedule 79 - Community Improvement PlansProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 79Asmt Code: 2906 COMMUNITY IMPROVEMENT PLANSMAH Code: 40101 for the year ended December 31, 2015

Community Improvement Plans (Section 28 of the Planning Act)

Total Value of all approved

Grants, Loans & Tax

Assistance

Number of Approved

Grants/Loans/Tax

Assistance Applications

1 2

Grants $ #

2010 Environment Site Assessment/Remediation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2020 Development/Redevelopment of Land/Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41,500

Loans

2210 Loans issued in current year (2015) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2220 Outstanding Loans as of 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tax Assistance (per Municipal Act 365.1 ss21)

2410 Cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2420 Deferral . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Long Term Commitments for Grants, Loans or Tax Assistance beyond 2015

2610 Year: 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302,148

2620 Year: 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2630 Year: 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2640 Year: 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2650 Year: 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2660 Years beyond 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page 186

2015 Financial Information Return - Schedule 80 - Statistical InformationProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 80Asmt Code: 2906 STATISTICAL INFORMATIONMAH Code: 40101 for the year ended December 31, 2015

Full-Time Funded

Positions

Part-Time Funded

PositionsSeasonal Employees

1. Municipal workforce profile 1 2 3

Employees of the Municipality # # #

0205 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93.00

0210 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131.00 0.00 0.00

0211 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106.00

0212 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.00

0215 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220.00 70.00 8.00

0216 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162.00 8.00

0217 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.00 70.00

0260 Court Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.00 0.00 0.00

0261 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.00

0262 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.00

0263 Prisoner Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 0.00 0.00

0264 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0265 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0220 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81.00 21.00 5.00

0225 Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165.00 1.00 40.00

0227 Ambulance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 0.00 0.00

0228 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0229 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0230 Health Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.00

0235 Homes for the Aged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0240 Other Social Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137.00 10.00 9.00

0245 Parks and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97.00 231.00 194.00

0250 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0255 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.00

0290 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115.00 15.00 9.00

0298 Subtotal 1,071.00 349.00 265.00

0300 Proportion of Munic. Empl. covered by 'Collective Agreements' (%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employees of Joint Local Boards

0305 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0310 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 0.00 0.00

0311 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0312 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0315 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 0.00 0.00

0316 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0317 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0360 Court Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 0.00 0.00

0361 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0362 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0363 Prisoner Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 0.00 0.00

0364 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0365 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0320 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0325 Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0327 Ambulance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 0.00 0.00

0328 Uniform . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0329 Civilian . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0330 Health Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0335 Homes for the Aged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105.00 225.00

0340 Other Social Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0345 Parks and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0350 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29.00 29.00 11.00

0355 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.00

0390 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0398 Subtotal 135.00 254.00 11.00

0399 TOTAL 1,206.00 603.00 276.00

Page 187



Own MunicipalityOther Munic., School

BoardsProvincial Federal

2. Selected investments of own sinking funds as at Dec. 31 1 2 3 4

$ $ $ $

0610 Own sinking funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Number of Contracts Value of Contracts

3. Municipal procurement this year 1 2

# $

1010 Total construction contracts awarded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 23,782,774

1020 Construction contracts awarded at $100,000 or greater . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 22,916,265

Number of Building

Permits

Total Value of Building

Permits

4. Building permit information 1 2

# $

1210 Residential properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 699 60,308,000

1220 Multi-Residential properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 62,646,000

1230 All other property classes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 41,039,000

1299 Subtotal 966 163,993,000

5. Insured value of physical assets 1

$

1410 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 713,769,600

1420 Machinery and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1430 Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,232,256

1497 Other Unlicensed Machinery & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,375,850

1498 Other Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36,918,840

1499 Subtotal 800,296,546

6. Total Dollar Losses due to Structural Fires 1

$

1510 Losses due to structural fires, averaged over 3 yrs (2013 - 2015) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,553,402

Page 188



7. Alternate service delivery arrangements

Municipal services which the municipality currently provides through some form of alternate service delivery: (Top 10 by Operating Expenses)

Municipal service S40 Functional HeadingS40 Line

Number

Statement of Operations:

ExpensesComments

1 3 2 4 5

LIST $

1601 Child Care Purchase of Service Child care 1230 3,313,829

1602 Waste Water Treastment Wastewater treatment & disposal 0812 3,311,506

1603 Land Ambulance Ambulance services 1030 3,249,078

1604 Waste Diversion Waste diversion 0860 1,851,566

1605 Waste Curbside Collection Solid waste collection 0840 1,545,148

1606 Landfill Site Operations Solid waste disposal 0850 1,521,101

1607 Hostels General assistance 1210 1,379,289

1608 Assessment Services Corporate Management 0250 1,068,019

1609 Special Needs Resourcing Child care 1230 1,028,375

1610 Yard Waste Collection Waste diversion 0860 831,779

Page 189


FIR2015: Brantford C Schedule 80Asmt Code: 2906 STATISTICAL INFORMATION


Column Column Column Description

9. Building Permit Information (Performance Measures) 1 2 3 4

# # # LIST

1300 What method does your municipality use to determine total construction value? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Estimation

1302 If "Other Method" is selected in line 1300, please describe the method used to determine total construction value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Total Value of Construction Activity $

1304 Total Value of Construction Activity for 2015 based on permits issued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .163,993,000

Review of Complete Building Permit Applications: Median number of working days to review a complete building Median Number

of Working Days

permit application and issue a permit or not issue a permit, and provide all reasons for refusal (by Category): 1

#

1306 Category 1 : Houses (houses not exceeding 3 storeys/600 square metres) . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Reference : provincial standard is 10 working days

1308 Category 2 : Small Buildings (small commercial/industrial not exceeding 3 storeys/600 square metres) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9


1310 Category 3 : Large Buildings (large residential/commercial/industrial/institutional) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8


1312 Category 4 : Complex Buildings (post disaster buildings, including hospitals, power/water,fire/police/EMS), communications 12

Note : If no complete applications were submitted and accepted for a Category on lines 1306 to 1312, please leave the

cell blank and do not enter zero.

Number of Complete

Applications

Number of Incomplete

Applications

Total Number of Complete

and Incomplete

Applications

1 2 3

Number Of Building Permit Applications # # #

1314 Category 1 : Houses (houses not exceeding 3 storeys/600 square metres) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 679 69 748

1316 Category 2 : Small Buildings (small commercial/industrial not exceeding 3 storeys/600 square metres) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .85 21 106

1318 Category 3 : Large Buildings (large residential/ commercial/ industrial/ institutional) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .111 22 133

1320 Category 4 : Complex Buildings (post disaster buildings, including hospitals, power/water,

fire/police/EMS), communications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 1

1322 Subtotal 876 112 988

Note: Zero should be entered on lines 1314 to 1320 in column 1 if no complete applications were submitted and accepted for a category.

Zero should be entered in column 2 if no incomplete applications were submitted and accepted for a category.

Residential Units within

Settlement AreasTotal Residential Units

10. Planning and Development 1 2

Land Use Planning (using building permit information) # #

1350 Number of residential units in new detached houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .160 160

1352 Number of residential units in new semi-detached houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 4

1354 Number of residential units in new row houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .114 114

1356 Number of residential units in new apartments/condo apartments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .316 316

1358 Subtotal 594 594

Hectares

1

Land Designated for Agricultural Purposes #

1370 Hectares of land designated for agricultural purposes in the Official Plan as of December 31, 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page 190


FIR2015: Brantford C Schedule 80Asmt Code: 2906 STATISTICAL INFORMATION


11. Transportation Services 1

#

1710 Roads : Total Paved Lane Km . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,052

1720 Condition of Roads : Number of paved lane kilometres where the condition is rated as good to very good. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .904


1 2 3 4

# # # LIST

1722 Has the entire municipal road system been rated?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Y

1725 Indicate the rating system used and the year the rating was conducted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2014 IMS INFRASTRUCTURE ROADWAY DRIVEABILITY

SURVEY

1730 Roads : Total UnPaved Lane Km . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1740 Winter Control : Total Lane Km maintained in winter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,052

1750 Transit : Total Number of Regular Service Passenger Trips on Conventional Transit in Service Area. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,521,531

1755 Transit : Population of Service Area. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97,862

1760 Bridges and Culverts : Total Square Metres of Surface Area on Bridges and Culverts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25,485

Number of structures

where the condition

of primary

components is rated

as good to very

good, requiring only

repair

Total Number

1 2

Rating Of Bridges And Culverts # #

1765 Bridges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 39

1766 Culverts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 29

1767 Subtotal 37 68


1 2 3 4

# # # LIST

1768 Have all bridges and culverts in the municipal system been rated? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Y

1769 Indicate the rating system used and the year the rating was conducted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2013 MTO BRIDGE CONDITION INDEX

12. Environmental Services 1

#

1810 Wastewater Main Backups : Total number of backed up wastewater mains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14

1815 Wastewater Collection/Conveyance : Total KM of Wastewater Mains. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .429

1820 Wastewater Treatment and Disposal : Total Megalitres of Wastewater Treated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10,680.000

1825 Wastewater Bypasses Treatment : Estimated megalitres of untreated wastewater. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.000

1835 Urban Storm Water Management : Total KM of Urban Drainage System plus (0.005 KM times No. of Catch basins) . . . . . . . . . . . . . . . . . . . . . . . . . 401

1840 Rural Storm Water Management : Total KM of Rural Drainage System plus (0.005 KM times No. of Catch basins). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70

1845 Water Treatment : Total Megalitres of Drinking Water Treated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,888.000

1850 Water Main Breaks : Number of water main breaks in a year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35

1855 Water Distribution/Transmission : Total kilometres of Water Distribution / Transmission Pipe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 489

1860 Solid Waste Collection : Total tonnes collected from all property classes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24,001

1865 Solid Waste Disposal : Total tonnes disposed off from all property classes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,581

1870 Waste Diversion : Total tonnes diverted from all property classes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,097

13. Recreation Services 1

#

1910 Trails : Total kilometres of trails (owned by municipality and third parties). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .93

1920 Indoor recreation facility space : Square metres of indoor recreation facilities (municipally owned). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46,081

1930 Outdoor recreation facility space : Square metres of outdoor recreation facility space (municipally owned). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25,748

1

14. Other Revenue (Used for the calculation of Operating Cost) $

2310 Fire Services: Other revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2320 Paved Roads : Other revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2330 Solid Waste Disposal : Other revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2340 Waste Diversion : Other Revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2370 Assessment on Exempt Properties (Enter data from returned roll) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525,144,555

Page 191

2015 Financial Information Return - Schedule 81 - Annual Debt Repayment LimitProvince of Ontario - Ministry of Municipal Affairs and Housing 16.06.2016 15:102015-V01

FIR2015: Brantford C Schedule 81Asmt Code: 2906 ANNUAL DEBT REPAYMENT LIMITMAH Code: 40101 based on the information reported for the year ended December 31, 2015

NOTE: THE ESTIMATED ANNUAL REPAYMENT LIMIT IS EFFECTIVE JANUARY 01, 2017

Please note that fees and revenues for Homes for the Aged are not reflected in this estimate.

DETERMINATION OF ANNUAL DEBT REPAYMENT LIMIT 1

Debt Charges for the Current Year $

0210 Principal (SLC 74 3099 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3,413,331

0220 Interest (SLC 74 3099 02). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,535,145

0299 Subtotal 4,948,476

0610 Payments for Long Term Commitments and Liabilities financed from the consolidated statement of

operations (SLC 42 6010 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,857,170

9910 Total Debt Charges 7,805,646

1

Excluded Debt Charges $

1010 Electricity - Principal (SLC 74 3030 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1020 Electricity - Interest (SLC 74 3030 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1030 Gas - Principal (SLC 74 3040 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1040 Gas - Interest (SLC 74 3040 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1050 Telephone - Principal (SLC 74 3050 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1060 Telephone - Interest (SLC 74 3050 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1099 Subtotal 0

1410 Debt Charges for Tile Drainage/Shoreline Assistance (SLC 74 3015 01 + SLC 74 3015 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1411 Provincial Grant funding for repayment of long term debt (SLC 74 3120 01 + SLC 74 3120 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1412 Lump sum (balloon) repayments of long term debt (SLC 74 3110 01 + SLC 74 3110 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

1420 Total Debt Charges to be Excluded 0

9920 Net Debt Charges 7,805,646

1

$

1610 Total Revenues (* Sale of Hydro Utilities Removed) (SLC 10 9910 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289,165,843

Excluded Revenue Amounts

2010 Fees for Tile Drainage / Shoreline Assistance (SLC 12 1850 04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

2210 Ontario Grants, including Grants for Tangible Capital Assets (SLC 10 0699 01 + SLC 10 0810 01 + SLC10 0815 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,606,461

2220 Canada Grants, including Grants for Tangible Capital Assets (SLC 10 0820 01 + SLC 10 0825 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,751,368

2225 Deferred revenue earned (Provincial Gas Tax) (SLC 10 0830 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,206,093

2226 Deferred revenue earned (Canada Gas Tax) (SLC 10 0831 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,100,697

2230 Revenue from other municipalities, including Revenue for Tangible Capital Assets (SLC 10 1099 01 + SLC 10 1098 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,896,435

2240 Gain/Loss on sale of land & capital assets (SLC 10 1811 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -112,520

2250 Deferred revenue earned (Development Charges) (SLC 10 1812 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,445,301

2251 Deferred revenue earned (Recreation Land (The Planning Act)) (SLC 10 1813 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,820

2253 Other Deferred revenue earned (SLC 10 1814 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .344,630

2252 Donated Tangible Capital Assets (SLC 53 0610 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,316,950

2254 Increase / Decrease in Government Business Enterprise equity (SLC 10 1905 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,040,492

2299 Subtotal 67,619,727

2410 Fees and Revenue for Joint Local Boards for Homes for the Aged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0

2610 Net Revenues 221,546,116

2620 25% of Net Revenues 55,386,529

9930 ESTIMATED ANNUAL REPAYMENT LIMIT 47,580,883

For Illustration Purposes Only

Annual Interest Rate Term

7.00% @ 5 years = 195,091,014

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