No. Media Type From Subject Documents/CIP/CIP Nov 13 - 17.pdfFor questions regarding registration,...

Council Information PackageNovember 13 to November 17, 2017

k:\Council&By-laws\C03 Council Agenda\Council Information Packages List

No.Date Sent Out (dd-

mm-yy) Media Type From Subject

1 17-Nov-2017 Communications AMOAMO Policy Update - New Apprenticeship Grant, Tax Cuts for Small Businesses at Centre of Fall Economic Statement

2 17-Nov-2017 Communications AMO 2017 Ontario West Municipal Conference

3 17-Nov-2017 Communications AMO AMO WatchFile - October 26, 2017

4 17-Nov-2017 Communications AMO AMO WatchFile - November 9, 2017

5 17-Nov-2017 Communications AMO AMO WatchFile - November 16, 2017

6 17-Nov-2017 Communications AMO AMO Policy Update - Province Releases New Action Plan for Seniors

7 17-Nov-2017 Communications AMO AMO President on Important Bill 148 News

8 17-Nov-2017 Communications Ontario Good Roads Association 2018 OGRA Conference Announcement - Keynote Speaker Janette Sadik-Khan

9 17-Nov-2017 Email City of Hamilton Support of Town of Lakeshore Resolution - Provincial Flood Insurance Program

10 17-Nov-2017 Email Statistics Canada 2021 Census of Population Content Consultation

11 17-Nov-2017 Email Township of East Zorra-Tavistock Township of East Zorra-Tavistock Resolution - Oxford People Against Landfill (OPAL)

12 17-Nov-2017 Letter Township of Sioux Narrows - Nestor Falls Resolution re. Bill 148

13 17-Nov-2017 Letter Ministry of Municipal Affairs and Ministry of Labour Support re. Fair Workplaces, Better Jobs Act (Bill 148)

14 17-Nov-2017 Letter Askennonia Senior Centre Support re. funding

15 17-Nov-2017 Minutes Committee of Adjustment Meeting held on October 12, 2017

16 17-Nov-2017 Minutes Sign Variance Committee Meeting held on July 13, 2017

17 17-Nov-2017 Minutes Midland Heritage Committee Meeting held on October 12, 2017

18 17-Nov-2017 Notice Committee of Adjustment Notice of Decision - Minor Variance - 406 Bay Street

19 17-Nov-2017 Notice Committee of Adjustment Notice of Decision - Minor Variance - 297 Penetanguishene Road

20 17-Nov-2017 Notice Committee of Adjustment Notice of Decision - Minor Variance - 880 King Street

21 17-Nov-2017 Notice Committee of Adjustment Notice of Decision - Minor Variance - 620 Hugel Avenue

22 17-Nov-2017 Report Midland Audit Committee KPMG Audit Planning Report - for the year ending December 31, 2017

"The Town of Midland does not adopt or condone anything said in correspondence or communications provided to it or its Council, and does not warrant the accuracy of statements made in such correspondence or communications. The Town believes it has a duty to ensure that its proceedings and deliberations are transparent, and that it foster public debate on issues of concern. One of the steps it takes to carry out this duty is to, wherever possible, make the material in its Council Information Packages available on its website."

From: AMO Communications [mailto:[email protected]] Sent: Tuesday, November 14, 2017 5:05 PM To: Karen Desroches Subject: AMO Policy Update - New Apprenticeship Grant, Tax Cuts for Small Businesses at Centre of Fall Economic Statement

November 14, 2017

New Apprenticeship Grant, Tax Cuts for Small Businesses at Centre of Fall Economic Statement

Today’s 2017 Fall Economic Statement tabled in the Legislature by the Honourable Charles Sousa, Minister of Finance contains a number of initiatives aimed at Ontario’s communities and residents.

Foremost amongst them was support for small businesses in Ontario that includes a 1% corporate tax cut and other supports up to $500 million. The Minister also announced initiatives to help small businesses access provincial procurements by dedicating one-third of Ontario procurements to small businesses by 2020. These initiatives come amid proposed tax reductions in other jurisdictions and as the province confirms its intention to increase the minimum wage next year.

The Statement also confirmed that Ontario’s provincial fiscal plan is forecast as balanced for the next two budgets as well as the current year. This means that these changes are being financed out of revenues rather than borrowing.

The Statement also contained a number of other initiatives that are aimed at helping residents and communities across the province. This included a new apprenticeship grant for businesses hiring workers

The Fall Economic Statement also confirmed:

o Ontario’s long-term infrastructure plan includes investments of $190 billion over 13 years starting in 2014-15

o Pharmacare expansion to Ontarians under 25 as of January 1st, 2017 o Licensed child care expansion by 24,000 spaces this year o Ontario’s expansion of Long Term Care beds by 5,000 by 2020 and 30,000

beds over the next decade

Although today’s statement did not have a municipal focus, the 2018 Ontario Municipal Partnership Fund will be increased by $5 million and details will be coming likely next week. AMO will provide you with an OMPF update once that information is available.

AMO Contact: Craig Reid, Senior Advisor, [email protected], (416) 971-9856 ext. 334

From: AMO Communications [mailto:[email protected]] Sent: Tuesday, November 07, 2017 8:21 AM To: Karen Desroches Subject: Nov 24 - Ontario West Municipal Conference - Register Today

2017 Ontario West Municipal Conference November 24, 2017

Best Western Plus Lamplighter Inn and Conference Centre, London Ontario

Ontario 150: Reflecting Back, Forging Forward

The Ontario West Municipal Conference returns to the Best Western Plus Lamplighter Inn on Friday, November 24, 2017. Join delegates and staff from the Ministry of Municipal Affairs and Ministry of Housing - Western Municipal Services Office for this must not miss Fall event. This year's sessions include:

Keynote : "Building Resilience in a Turbulent World: Choices and Pathways for Southern Ontario" with speaker Dr. Thomas Homer-Dixon

Concurrent Sessions Block A o Big Data for Small Places o National Housing Strategy/ Long Term Affordable Housing Strategy o Ontario Building Code - Update o Municipal Elections o Endangered Species Act

Concurrent Sessions Block B

o Durham Region Climate Change Adaptation o Interactive Discussion on Affordable Rental Housing Development o Bill 139: Building Better Communities and Conserving Watersheds Act o Keeping the Ombudsman and Integrity Commissioner Away o Municipal Law Update

Afternoon Plenary Sessions

o Fostering Indigenous Relationships Within Canada - How Far We Have Come: A View from Walpole Island First Nation

o Communities in Transition: Planning for Slow Growth, No Growth or Decline

Visit http://www.amo.on.ca/Events/17OWMC for session descriptions, speaker bios, and online registration.

DISCLAIMER: Any documents attached are final versions. AMO assumes no responsibility for any discrepancies that may have been transmitted with this electronic version. The printed versions of the documents stand as the official record.

OPT-OUT: If you wish to opt-out of these email communications from AMO please Click Here.

2017 Ontario West Municipal Conference

“Ontario 150: Reflecting Back, Forging Forward”Friday, November 24, 2017 | Best Western Plus Lamplighter Inn, 591 Wellington Road, South, London, Ontario

Ministry of Municipal Affairs and Ministry of Housing, Municipal Services Office - Western presents the:

Registration, Hot Buffet Breakfast and Information Fair opens at 7:30 a.m.

Delegate InformationMr. Mrs. Ms.

First Name

Last Name

Title

Municipality/Org.

Address

City Prov.

Postal Code

Phone

Fax

Email

Special Dietary Requirements: Vegetarian Allergy/Other

Summary of Fees:

Full Registration $ 199.12HST 25.88TOTAL $ 225.00

Payment: Completed forms can be sent to:

Mail: Association of Municipalities of Ontario 200 University Avenue, Suite 801 Toronto, ON, M5H 3C6Fax: 416.971.9372 E-mail: [email protected]

Invoice Me (for payment by Cheque only) Visa MasterCard

Name on CardCard NumberExpSignature

Cancellation Policy: All cancellations must be submitted in writing to the Association of Municipalities of Ontario. Cancellations received prior to 4:30 pm EST, October 27, 2017 will be eligible for a refund less $50.00 (plus HST) administration fee. Cancellations made after 4:30 pm are non-refundable. An alternate attendee name may be substituted at any time.

Hot Buffet Breakfast - 7:30 a.m.

Keynote Speaker: Dr. Thomas Homer-Dixon - 9:00 a.m.Building Resilience in a Turbulent World:Choices and Pathways for Southern Ontario

ConCurrent SeSSionS 10:30 a.m. SeSSionS (pleaSe CheCk one)

Endangered Species Act Ontario Building Code - Update National Housing Strategy Municipal Elections Big Data for Small Places

11:30 a.m. SeSSionS (pleaSe CheCk one)Durham Region Climate Change Adaptation IntegrityKeeping the Ombudsman & Integrity Commissioner AwayMunicipal Law UpdateInteractive Discussion on Affordable Rental HousingBill 139: Building Better Communities and Conserving Watersheds Act

Lunch and Long-Standing Service Awards - 12:30 p.m.

2:00 pm A) Fostering Indigenous Relationships Within CanadaB) Communities in Transition

For questions regarding registration, please contact Anita Surujdeo at [email protected] or 1.877.426.6527 ext. 344.

For inquiries about conference content and information about Exhibitors for the Information Fair, or to discuss any other special needs, please call Ministry staff at 1.800.265.4736

Delegate Activity SelectionPlease indicate which of the following you wish to attend by checking the appropriate box. Please note that sessions are subject to change. Changes will be noted on the 2017 Ontario West Municipal Conference page on the AMO website at www.amo.on.ca

Will you be attending the breakfast? If yes, please check

Will you be attending the Keynote Presentation? If yes, please check

Will you be attending the Lunch? If yes, please check

Will you be attending the afternoon plenary presetnations? If yes, please check

Submit form via e-mail

From: AMO Communications [mailto:[email protected]] Sent: Thursday, October 26, 2017 10:00 AM To: Karen Desroches Subject: AMO WatchFile - October 26, 2017

AMO Watch File not displaying correctly? View the online version | Send to a friend Add [email protected] to your safe list

October 26, 2017

In This Issue - Ontario reforms the Construction Lien Act: What Municipalities Need To Know? - Are Ontario’s ice rinks safe? - Government seeking input on Proposed Public Health Regulatory Changes. - Trails: Are You Court Ready? - Leveraging the Power of YouTube. - Ontario West Municipal Conference - November 24. - LAS announces natural gas price for upcoming program year. - Careers with Durham Region, Gananoque and Northumberland County. Guest Columns* Bill 142, Construction Lien Amendment Act, 2017, will affect all construction projects when it comes into force, with significant implications for municipal governments. This guest column by Gowlings attorney Neil Abbott explains the finer points. The investigation of the Fernie, BC refrigeration plant room tragedy continues to unfold. Read ORFA’s, Are Ontario's Ice Rinks Safe? Provincial Matters The government has posted proposed changes to a number of regulations under the Health Promotion and Protection Act. Input will be accepted up to November 8th. For more information, please see the posting on Ontario's Regulatory Registry. AMO, LAS and ROMA Events Trails: Are You Court Ready? This lunch and learn at your desk webinar will explore and answer questions such as: what is your legal duty of care? When is this duty of care reduced? What should your signs say? And more. Join us online on November 16, 2017 at noon for this no-cost webinar. Space is limited to 75 participants so register today. Online video is a powerful channel and should not be underestimated. Learn how you can leverage the power of YouTube for your media campaigns, to build awareness around a municipal project, and more during the November 15th social media webinar. This is the last session of the 2017 series. We hope to ‘see’ you online. Register today. The 2017 Ontario West Municipal Conference returns to the Best Western Lamplighter Inn to explore the theme of "Ontario 150: Reflecting Back, Forging Forward”. This full day conference will be of interest to elected municipal officials, municipal staff, municipal organizations and partner provincial ministries. Don’t delay, register and book your guest room today.

LAS LAS recently notified its Natural Gas Program Members of the upcoming price change effective November 1, 2017. In addition to providing pricing information for the upcoming program year, the announcement also provided a preliminary estimate for the November 2018 price. Discover how these rates affect your municipal budget moving forward. Careers Program Coordinator, Climate Change - Region of Durham. Temporary Full-Time; Job ID: 9454. Reports to Manager of Sustainability, Office of the Regional Chair and CAO. Please apply online at Region of Durham by no later than midnight on November 01, 2017. Town Clerk / Community Emergency Management Coordinator - Town of Gananoque. For more details about the position, please visit Employment Opportunities on the Town's website. Applicants should apply in confidence by 4 p.m., Thursday, November 9, 2017 to: Shellee Fournier, Chief Administrative Officer, Town of Gananoque. Email: [email protected]. Telephone: 613.382.2149 ext. 1113. Manager, Legislative Services / Clerk - Northumberland County. If emailing your application, please submit your cover letter, résumé and any other supporting documents in one file [preferably MSWord (.doc or .docx) or Adobe (.pdf)]. Please submit your application by 4:30 pm Friday, November 10, 2017 to: Human Resources, County of Northumberland; Email: [email protected]; Fax: 905.372.3046. About AMO AMO is a non-profit organization representing almost all of Ontario's 444 municipal governments. AMO supports strong and effective municipal government in Ontario and promotes the value of municipal government as a vital and essential component of Ontario's and Canada's political system. Follow @AMOPolicy on Twitter! AMO Contacts AMO Watch File Team, Tel: 416.971.9856 Conferences/Events Policy and Funding Programs LAS Local Authority Services MEPCO Municipal Employer Pension Centre of Ontario Media Inquiries, Tel: 416.729.5425 Municipal Wire, Career/Employment and Council Resolution Distributions

*Disclaimer: The Association of Municipalities of Ontario (AMO) is unable to provide any warranty regarding the accuracy or completeness of third-party submissions. Distribution of these items does not imply an endorsement of the views, information or services mentioned.

Please consider the environment before printing this.

Association of Municipalities of Ontario200 University Ave. Suite 801,Toronto ON Canada M5H 3C6

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From: AMO Communications [mailto:[email protected]] Sent: Thursday, November 09, 2017 10:00 AM To: Karen Desroches Subject: AMO WatchFile - November 9, 2017

AMO Watch File not displaying correctly? View the online version | Send to a friend Add [email protected] to your safe list

November 9, 2017

In This Issue - Participate in the Blue Box Consultations this November. - Funding call for Seniors Active Living Centres. - The CanInfra Challenge Ideas Contest launched. - AMO presents Bill 68 Workshop. - 2018 AMO Conference guestroom booking information. - Building Resilience in a Turbulent World - November 24. - Trails: Are You Court Ready? - Leveraging the Power of YouTube. - What are telematics & how can my municipality make use of them? - Careers with Black River-Matheson and York Region. AMO Matters Stewardship Ontario Consultations on the Blue Box Program are under way. To view the full itinerary, click here. Register for pre-briefing sessions with AMO through [email protected]. Provincial Matters The government is accepting applications from organizations, including municipal governments, interested in opening new Seniors Active Living Centres. The program is cost shared between the province and municipal governments. Deadline for applications is December 21, however applications will be accepted on a continuous basis for future years. Federal Matters If you know any university students, academics, think tanks or anyone else with transformational ideas to solve Canada's infrastructure challenges and boost the economy, encourage them to check out the CanInfra Contest. No expertise in infrastructure is required to enter. For more information on how to participate, email [email protected]. Deadline is February 18th. Eye on Events Crystal balls not required! All of Ontario’s municipal councils will be impacted by Bill 68, but does your municipality have a plan on how to handle these changes and impacts? We now know that certain changes will take effect January 2018 and March 2019. This half-day workshop on January 20, 2018 (pre ROMA Conference), walks participants through a checklist of things to do, timing and considerations. Space is limited, register today. Guest room reservations will open on January 17, 2018 at 10:00 am for the 2018 AMO AGM and Annual Conference. Please take a moment to review the details of the policy as changes have been made over previous years that impact both the deposit and cancellation policies.

Keynote speaker Dr. Thomas Homer-Dixon’s keynote address “Building Resilience in a Turbulent World: Choices and Pathway for Southern Ontario” will kick start a full day of educational programming at the 2017 Ontario West Municipal Conference. Check out the full program and register today! Trails: Are You Court Ready? This lunch and learn at your desk webinar will explore and answer questions such as: what is your legal duty of care? When is this duty of care reduced? What should your signs say? And more. Join us online on November 16, 2017 at noon for this no-cost webinar. Space is limited to 75 participants so register today. Film/video provides an opportunity to marry the power of ideas with the power of images. Learn how you can leverage the power of YouTube for your municipality during the November 15th social media webinar. This is the last session of the 2017 series. 'See’ you online. Register today. LAS Telematics are becoming a more important part of municipal fleet management. But what exactly are telematics, and how can telematics help your municipality operate its fleet more efficiently? Careers Chief Administrative Officer/Economic Development Manager - Township of Black River-Matheson. Term: 2 year contract. Bilingualism in French and English would be considered an asset. The competition closes at 4:30 p.m., November 28, 2017. Please send your resume, including a cover letter, to: Ironside Consulting Services Inc., 155 Ironside Dr., Prince Township, ON P6A 6K4, Attention: Antoinette Blunt, President. Office: 705.779.3223; fax: 705.779.9982; email: [email protected]. Project Development Specialist, Strategic Economic Initiatives #21351 - York Region. Term: Full-Time. Location: Corporate Services Dept., Planning & Economic Development Branch, Newmarket. Please apply online by November 21, 2017, quoting competition number 21351. About AMO AMO is a non-profit organization representing almost all of Ontario's 444 municipal governments. AMO supports strong and effective municipal government in Ontario and promotes the value of municipal government as a vital and essential component of Ontario's and Canada's political system. Follow @AMOPolicy on Twitter! AMO Contacts AMO Watch File Team, Tel: 416.971.9856 Conferences/Events Policy and Funding Programs LAS Local Authority Services MEPCO Municipal Employer Pension Centre of Ontario Media Inquiries, Tel: 416.729.5425 Municipal Wire, Career/Employment and Council Resolution Distributions





From: AMO Communications [mailto:[email protected]] Sent: Thursday, November 16, 2017 10:01 AM To: Karen Desroches Subject: AMO WatchFile - November 16, 2017

November 16, 2017

In This Issue - Apply now to the Rural Economic Development (RED) program. - Funding call for Seniors Active Living Centres. - AMO presents Bill 68 Workshop. - Building Resilience in a Turbulent World - November 24. - ROMA Conference 2018 program update. - Digital Signatures: The Last Mile. - Capital vs full life cycle costs. - Career with AMO. Provincial Matters Current intake for the Rural Economic Development (RED) program closes on December 1, 2017. Prior to developing your application, read the program guidelines to understand if your project is eligible. If you have questions or want your application reviewed before submitting, call 1-877-424-1300. The next intake will open on July 30, 2018. The government is accepting applications from organizations, including municipal governments, interested in opening new Seniors Active Living Centres. The program is cost shared between the province and municipal governments. Deadline for applications is December 21, however applications will be accepted on a continuous basis for future years. Eye on Events Crystal balls not required! All of Ontario’s municipal councils will be impacted by Bill 68, but does your municipality have a plan on how to handle these changes and impacts? We now know that certain changes will take effect January 2018 and March 2019. This half-day workshop on January 20, 2018 (pre ROMA Conference), walks participants through a checklist of things to do, timing and considerations. Space is limited, register today. Keynote speaker Dr. Thomas Homer-Dixon’s keynote address “Building Resilience in a Turbulent World: Choices and Pathway for Southern Ontario” will kick start a full day of educational programming at the 2017 Ontario West Municipal Conference. Check out the full program and register today! ROMA Speaks Conference 2018 updated program available - designed specifically for municipally elected officials and municipal staff working in rural communities in Ontario. Is making your municipality fully paperless a priority? Are you exploring opportunities for savings in storage and process redesign? Do you want a service that manages risk and enhances the security of your documents? If you answered “yes” to any of these questions, then AMO has a solution that might help you. Join us on Thursday, December 7 for a free webinar where we will be unveiling a new digital service available to our members. Register today.

LAS Procurement practices are as wide and varied as the municipalities that follow them. A number of internal and external factors can affect purchasing decisions, but is one way really better than another? Discover the differences in two procurement practices at opposite ends of the spectrum, as we explore capital and life cycle costing. Careers Policy Intern - AMO. Assisting senior advisors and the Director of Policy, the successful candidate will support AMO’s policy development process. Please apply in confidence to: [email protected] by Friday, January 19, 2018 at 12 noon. About AMO AMO is a non-profit organization representing almost all of Ontario's 444 municipal governments. AMO supports strong and effective municipal government in Ontario and promotes the value of municipal government as a vital and essential component of Ontario's and Canada's political system. Follow @AMOPolicy on Twitter! AMO Contacts AMO Watch File Team, Tel: 416.971.9856 Conferences/Events Policy and Funding Programs LAS Local Authority Services MEPCO Municipal Employer Pension Centre of Ontario Media Inquiries, Tel: 416.729.5425 Municipal Wire, Career/Employment and Council Resolution Distributions





From: AMO Communications [mailto:[email protected]] Sent: Wednesday, November 08, 2017 4:32 PM To: Karen Desroches Subject: AMO Policy Update - Province Releases New Action Plan for Seniors November 8, 2017

Province Releases New Action Plan for Seniors

Yesterday, the Ontario government released Aging with Confidence: Ontario’s Action Plan for Seniors. The plan includes commitments to a range of measures intended to support seniors including enhancing municipal services. Ontario will be investing $155 million over three years through the action plan. This will include improving long-term care homes, supporting age-friendly communities, and providing additional services to seniors. It is welcome news to see new government investments in seniors’ services and planning initiatives. AMO has advocated for: increased hours of care in long-term care homes; enhancing culturally appropriate practices; engaging in a capacity review to determine the need for more long-term care beds; better transportation options in rural and northern areas; and, expansion of age-friendly programs that support municipal governments to provide services to seniors. A full set of recommendations can be found in AMO’s Health Task Force policy paper, Strengthening Age-Friendly Communities and Seniors’ Services for 21st Century Ontario: A New Conversation about the Municipal Role. Of significant interest to municipal government, the Province has committed to:

expanding 30,000 new long-term care beds over the next decade with 5,000 created over the next four years;

providing 15 million more hours of care in long-term care homes for nursing, personal support, and therapeutic care;

facilitating greater access to culturally appropriate practices in long-term care homes and in-home supports;

providing specialized training in behavioural supports and in palliative and end-of-life care;

expanding the Age-Friendly Community Planning Grant for municipal governments; improving community transportation for seniors to connect them with services and

support, particularly in Northern Ontario; and reconfirming the commitment to expand 40 more Seniors Active Living Centres across

the province (formerly known as Elderly Persons Centres). Municipal governments and community agencies can apply for funding through Grants Ontario.

Other measures in the plan are intended to:

support seniors at all stages of their life; support seniors to live independently in their communities; support seniors requiring enhanced supports at home and in their communities; support seniors living independently in the community; and, support seniors who require intensive supports.

For more information, see the Ontario government’s news release or view the full action plan. AMO Contact: Michael Jacek, Senior Advisor, [email protected], 416.971.9856 ext. 329.

From: AMO Communications [mailto:[email protected]] Sent: Wednesday, November 15, 2017 12:34 PM To: Karen Desroches Subject: AMO President on Important Bill 148 News

Positive amendments to Bill 148 will help municipal governments avoid new costs. AMO President Lynn Dollin outlines some amendments.

PLEASE NOTE: AMO Breaking News will be broadcast to the member municipality’s council, administrator, and clerk. Recipients of the AMO broadcasts are free to redistribute the AMO broadcasts to other municipal staff as required. We have decided to not add other staff to these broadcast lists in order to ensure accuracy and efficiency in the management of our various broadcast lists.

DISCLAIMER: Any documents attached are final versions. AMO assumes no responsibility for any discrepancies that may have been transmitted with this electronic version. The printed versions of the documents stand as the official record.

OPT-OUT: If you wish to opt-out of these email communications from AMO please click here.

From: Ontario Good Roads Association [mailto:[email protected]] Sent: Wednesday, November 08, 2017 3:14 PM To: Karen Desroches Subject: 2018 OGRA Conference Announcement - Keynote Speaker Janette Sadik-Khan

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2018 OGRA Conference - Janette Sadik-Khan February 25 - 28, 2018

Transportation has become a hot topic in Ontario. How we move about our communities is quickly changing. So is the public’s expectations of how our infrastructure and transportation networks. Few people understand what this means more than Janette Sadik-Khan, the former New York City transportation commissioner, and one of the world's foremost authorities on transportation and urban transformation.

OGRA is excited to announce that Janette Sadik-Khan will be providing a keynote address at the 2018 OGRA Conference. She is the author of Streetfight: Handbook for an Urban Revolution, and she chairs the National Association of Transportation Officials, implementing new, people-focused street design standards, including the Global Street Design Guide, which has been adopted by 54 cities and organizations around the world.

Register for the 2018 OGRA Conference to see Janette Sadik-Khan discuss transportation and urban transformation.

Have a look at the OGRA Career Hub. Where you look for a career, not just a job.

Join the conversation at the OGRA Interchange

The mandate of the Ontario Good Roads Association is to represent the transportation and public works interests of municipalities through advocacy, consultation, training and the delivery of identified services.

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From: Vernem, Christine [mailto:[email protected]] Sent: Wednesday, November 15, 2017 9:51 AM Subject: Support of Town of Lakeshore Resolution - Provincial Flood Insurance Program Good morning, At its meeting of November 8, 2017, City of Hamilton Council endorsed the Town of Lakeshore’s resolution (attached) respecting the Provincial Flood Insurance Program. Regards, Christine Vernem Legislative Secretary Clerks Office Phone: 905-546-2424, Ext. 2053

www.hamilton.ca/canada150

Office of the MayorCity of Hamilton

November 10, 2017

The Honourable Kathleen Wynne,Premier of Ontario795 Eglinton Avenue East, Suite 101Toronto, ON M4G 4E4

Dear Premier Kathleen Wynne:

Re: Provincial Flood Insurance Program

At its meeting of November 8, 2017, City Council endorsed the Town of Lakeshore sresolution (attached) respecting the above matter.

cc. Hon. Patrick Brown, Leader of the Progressive PartyHon. Andrea Horwath, Leader of the New Democratic PartyAssociation of Municipalities of Ontario (AMO)Via Email - MPPs in the Province of Ontario

Sincerely,

71 Main Street West, 2nd Floor, Hamilton, On ario L8P 4Y5 Phone 905.546.4200 Fax: 905.546.2340

Lakeshore TOWN OF LAKESHORE419 Notre Dame St.

Belle River, ON NOR 1A0

October 11,2017

Honourable Kathleen Wynne, PremierLegislative Building, Room 281Queen s ParkToronto, ON M7A 1A1

Dear Premier Wynne:

RE: PROVINCIAL FLOOD INSURANCE PROGRAM

At their meeting of October 10, 2017 the Council of the Town of Lakeshore dulypassed the following resolution.

Councillor Wilder moved and Councillor Janisse seconded:

That:

WHEREAS weather patterns se m to have changed, in thatexcessive and rolonged rains are now becoming morefrequent and regular,

WH REAS there is an increased chance of flooding, as resultof excessive and prolonged rains;

WHEREAS property owners in areas that are at an increasedrisk of flooding are often unable to purchase flood insuranceto protect their properties; and

WHEREAS the cost of property repairs after a flood causefinancial hardship for individuals, families and businesses.

NOW THEREFORE BE IT RESOLVED that the Government ofOntario be urged to create a Provincial Flood InsuranceProgram, to cover those individuals, families and businesseswho are unable to secure flood insurance for their properties;

BE IT FURTHER RESOLVED that a copy of this motion be sentto the Honourable Kathleen Wynne, Premier of Ontario, theHonourable Patrick Bro n, Leader of the ProgressiveConservative Party, the Honourable Andrea Horwath, Leader

Ph: 519-728-2700 Fax:519-728-9530 Toll: 1-877-249-3367

www.lakeshore.ca

of the New Democratic Party, and all MPPs in t e Province ofOntario; and

BE IT FURTHER RESOLVED THAT a copy of this Motion besent to the Association of Municipalities of Ontario (AMO) andall Ontario municipalities for their consideration.

Motion Carried Unanimously

Should you require any additional information with respect to the above matter,please contact the undersigned.

Yours truly,

Mary MasseClerk

/cl

cc: Hon. Patrick Brown, Leader of Progressive Conservative Partycc; Hon. Andrea Horwath, Leader of New Democratic Partycc: Association of Municipalities Ontario (AMO)cc: Via Email - All Ontario Municipalitiescc: Via Email - MPPs in the Pro ince of Ontario

From: Statistics Canada - Statistique Canada [mailto:[email protected]] Sent: Tuesday, November 14, 2017 8:27 AM To: Andrea Fay Subject: 2021 Census of Population Content Consultation

2021 Census of Population Content Consultation

Statistics Canada is conducting a public consultation on the 2021 Census of Population. An invitation to participate in the online consultation was sent on September 11, 2017. If you have already participated in the consultation and provided your feedback, please accept our thanks and disregard this notice.

The online consultation questionnaire is designed to gather information about how and why Canadians use census data, the type of information they believe should be available from the census, and details of other data sources that could be used to supplement or replace current census content. The information gathered during consultation will help Statistics Canada assess the data needs of Canadians and evaluate whether emerging social and economic trends are reflected. Your feedback will help Statistics Canada determine the content of the 2021 Census of Population questionnaire.

Participation is secure Statistics Canada is committed to respecting the privacy of consultation participants. All personal information collected by the agency is protected by the Privacy Act. Comments collected during the consultation may be published anonymously in the 2021 Census of Population Content Consultation Report, which will be available on the Statistics Canada website in the fall of 2019.

Providing feedback is easy Click on the link below to take part in the consultation:

Complete the consultation questionnaire

If the link does not open, copy this link https://www68.statcan.gc.ca/ecp-pce/en/load-init/CPCC and paste it into the address bar of your browser.

For additional information

Web page 2021 Census of Population Content Consultation

Contact us

Telephone

1-877-949-9492 (TTY: 1-855-382-7745) Monday to Friday (except holidays), from 8:00 a.m. to 7:00 p.m. (Eastern Time).

Email: [email protected]

Your feedback is valuable. Please submit your completed questionnaire by December 8, 2017.

Thank you in advance for your participation.

Marc Hamel Director General | Directeur général Census Management Office | Bureau de gestion du recensement Statistics Canada | Statistique Canada

From: Will Jaques [mailto:[email protected]] Sent: Thursday, November 16, 2017 11:46 AM Subject: Township of East Zorra-Tavistock Resolution - Oxford People Against Landfill (OPAL) To County of Oxford MP, MPP and Ontario Municipalities, Please be advised that the Council of the Township of East Zorra-Tavistock, at their November 15, 2017 meeting, considered and passed the attached resolution. The resolution was passed following a presentation by Bryan Smith, representing Oxford People Against Landfill (OPAL), providing a status update on the campaign. Thank you kindly, Will Jaques, MPA Corporate Services Manager/ Clerk Township of East Zorra-Tavistock Phone 519.462.2697 x225 Fax 519.462.2961 Email [email protected] Website www.ezt.ca

2017-11-15.b

Moved by

Seconded by: tTownship of East Zorra-Tavistock - Council Resolution

November 15,2017

Resolution # 3

WHEREAS municipal governments in Ontario do not have the right to approve landfill projects in their communities, but

have authority for making decisions on all other types of development;

AND WHEREAS this out-dated policy allows private landfill operators to consult with local residents and municipal

Councils, but essentially ignore them;

AND WHEREAS proposed Ontario legislation (Bill 139) will grant municipalities additional authority and autonomy to make

decisions for their communities;

AND WHEREAS municipalities already have exclusive rights for approving casinos and nuclear waste facilities within their

communities, AND FURTHER that the province has recognized the value of municipal approval for the siting of power

generation facilities;

AND WHEREAS the recent repod from Ontario's Environmental Commissioner has found that Ontario has a garbageproblem, particularly from lndustrial, Commercial and lnstitutional (lCl) waste generated within the City of Toronto, wherediversion rates are as low as 15o/o;

AND UNLESS significant efforts are made to increase recycling and diversion rates, a new home for this Toronto garbage

will need to be found, as landfill space is filling up quickly;

AND WHEREAS municipalities across Ontario are quietly being identified and targeted as potential landfill sites for futureToronto garbage by private landfill operators;

AND WHEREAS other communities should not be forced to take Toronto waste, as landfills can contaminate local

watersheds, air quality, dramatically increase heavy truck traffic on community roads, and reduce the quality of life for local

residents;

AND WHEREAS municipalities should be considered experts in waste management, as they are responsible for this within

their own communities, and often have decades' worth of in-house expertise in managing waste, recycling, and diversion

programs;

AND WHEREAS municipalities should have the exclusive right to approve or reject these projects, and assess whether the

potential economic benefits are of sufficient value to offset any negative impacts and environmental concerns;

THEREFORE BE lT RESOLVED THAT the Township of East Zorra - Tavistock calls upon the Government of Ontario,

and all political parties, to formally grant municipalities the authority to approve landfill projects in or adjacent to theircommunities, prior to June 2018;

AND THAT in the case of a two-tier municipality, the approval be required at both the upper-tier and affected |ower-tier

municipalities;

AND FURTHER THAT the Township of East Zorra -Tavistock encourage all other municipalities in Ontario to consider

this motion calling for immediate provincial action.

(-(4 (

)4/¿

Township of Sioux Narrows - Nestor Falls

P.O. BOX 417 Phone (807) 226 - 5241Highway 71', Town Office, Recreation Centre Building FAX (807) 226 - 5712Sioux Narrows, Ontario [email protected] 1N0 www.siouxnarrows-nestorfalls.ca

November7,2017HonourableKathleenWynne,PremierofOntarioLegislativeBuilding‐Room281Queen’sParkToronto,ON M7A1A1DearPremiereWynne:TheCouncilof theTownshipofSiouxNarrows‐NestorFallspassedthe followingresolutionat itsCouncilMeetingonNovember7,2017: Moved by Gale Black, Seconded by Suzanne Bouvier THAT the Council of the Township of Sioux Narrows-Nestor Falls supports and Endorses the Township of Montague Resolution No. 104-2017 dated September 19, 2017 regarding the on-call provisions of Bill 148, Fair Workplaces, Better Jobs Act, 2017; AND THAT this resolution be forwarded to Premier Wynne, MPP Sarah Campbell (Kenora-Rainy River) and all Ontario municipalities. Carried. TheTownshipofSiouxNarrows‐NestorFallsisconcernedwiththeaffecttheon‐callprovisionsofBill 148, FairWorkplaces, Better Jobs Act, 2017will have onMunicipal budgets. Of particularconcern is how the proposed changes will impact the cost of providing emergency services,includingfirefightingandfirepreventionservices,asSiouxNarrows‐NestorFallsreliesheavilyonvolunteerfirefighters. Changingtoa3‐houratregulartimeon‐callregimewillprovetobecostprohibitive.We request that the Government of Ontario provide an exemption from article s. 21.4 for allmunicipalemployeeswhoarerequiredtobeon‐calltoprovidestatutorilymandatedpublicsafetyservices.Sincerely,JerryO’Leary,Mayorcc: SarahCampbell,MPP(Kenora‐RainyRiver) AllOntarioMunicipalities

Town of Midland

Audit Planning Report For the year ending December 31, 2017

November 9, 2017

kpmg.ca/audit

Town of Midland Audit Planning Report for the year ended December 31, 2017 2

Table of contents Executive summary 3

Audit approach 4

Materiality 7

Value for fees 8

Appendices 9

Appendix 1: Audit quality and risk management 10

Appendix 2: KPMG’s audit approach and methodology 11

Appendix 3: Required communications 12

Appendix 4: Current developments 13

At KPMG, we are passionate about earning your trust. We take deep personal accountability, individually and as a team, to deliver

exceptional service and value in all our dealings with you.

At the end of the day, we measure our success from the only perspective that matters – yours.

The contacts at KPMG in

connection with this report

are:

Oscar Poloni, CPA, CA, CBV

Lead Audit Engagement

Partner

Tel: 705.669.2515

[email protected]


This Audit Planning Report should not be used for any other purpose or by anyone other than the Audit Committee. KPMG shall have no responsibility or liability for loss or damages or claims, if any, to or by any third party as this Audit Planning Report has not been prepared for, and is not intended for, and should not be used by, any third party or for any other purpose.

Executive summary Audit and business risk Our audit is risk-focused. In planning our audit we have taken into account key areas of focus for financial reporting. These include:

– Key management estimates

– Provision for assessment appeals

– Revenue recognition

– Capital additions

See pages 4 - 6

KPMG team The KPMG team will be led by Oscar Poloni. He will be supported by local resources from KPMG’s Sudbury office, as well as support from KPMG’s National firm as required.

Effective communication We are committed to transparent and thorough reporting of issues to Town management and the Audit Committee. We have planned our work to closely co-ordinate and communicate with KPMG partners and offices.

See Appendix 3

Audit Materiality Materiality has been determined based on total revenues. We have determined materiality for planning purposes to be $631,000 for the year ending December 31, 2017.

See page 8

Independence We are independent and have extensive quality control and conflict checking processes in place. We provide complete transparency on all services and follow Audit Committee approved protocols.

Current developments Please refer to Appendix 4 for relevant accounting and/or auditing changes relevant to the Town.


Audit approach Significant financial reporting

risks Why Our audit approach

Key management estimates

The Town’s financial statements include a number of liabilities such as employee benefit obligations, that are determined based on management estimates.

– Assess the reasonableness of the underlying assumptions supporting the management estimate, including the accuracy of data used in the development of the estimate

– Determine the qualifications of management experts used to assist in the quantification of the estimates

– Review management estimates developed in the past in comparison to actual results

Provision for assessment appeals

The Town is subject to a number of property assessment appeals which may result in refunds of taxes paid in prior periods.

– Assess management’s approach to determining the potential exposure for properties under appeal, including the underlying assumptions and data used

– Consider alternate sources of information, most notably information provided by the OPTA tax system

– Determine the qualifications of management experts used to assist in the quantification of the estimates

– Review management estimates developed in the past in comparison to actual results

Revenue recognition

The Town is in receipt of funding that may be restricted in terms of use based on the amount of expenditures incurred or other considerations

– Review funding agreements and other documentation to determine revenue recognition criteria

– Compare revenue recognized to expenditures incurred to assess the reasonableness of management’s revenue recognition

– Review subsequent receipts to confirm the appropriateness of revenue recognized

Capital additions Expenditures may be inappropriately classified depending on whether they meet the test of a betterment

– Test capital additions and assess whether the requirements for capitalization have been met

– Test repair and maintenance and other relevant operating expenditures to determine if betterments have been expenses as opposed to capitalized

Inherent risk is the susceptibility of a balance or assertion to misstatement which could be material, individually or when aggregated with other misstatements, assuming that there are no related controls.

Our assessment of inherent risk is based on various factors, including the size of the balance, its inherent complexity, the level of uncertainty in measurements, as well as significant external market factors or those particular to the internal environment of the entity.


Audit approach Professional requirements Why Our audit approach

Fraud risk from revenue recognition

This is a presumed fraud risk. Management may attempt to achieve certain financial results by overstating revenues.

– Reviewing revenue recognition for conditional funding sources – Reviewing year-end accruals for user fees and other revenues to

determine whether revenue has been overstated – Testing journal entries to identify transactions intended to overstate

revenues

Fraud risk from management override of controls

This is a presumed fraud risk. As the risk is not rebuttable, our audit methodology incorporates the required procedures in professional standards to address this risk. These procedures include testing of journal entries and other adjustments, performing a retrospective review of estimates and evaluating the business rationale of significant unusual transactions.

Professional standards presume the risk of fraudulent revenue recognition and the risk of management override of controls exist in all companies.

The risk of fraudulent recognition can be rebutted, but the risk of management override of control cannot, since management is typically in a unique position to perpetrate fraud because of its ability to manipulate accounting records and prepare fraudulent financial statements by overriding controls that otherwise appear to be operating effectively.


Audit approach Other areas

of focus Why Our audit approach

Compliance with established procurement policies

A potential exposure to reputational risk may exist if the Town has procured goods or services in contravention of its established policies and procedures.

– Review the system of management controls over procurement as a means of assessing the potential risk of non-compliance with procurement policies

– Test a sample of procurements in order to assess: – Compliance with designated approval authorities – Compliance with requirement for competitive procurement – Overall execution of procurement process and whether fairness

concerns are identified

Compliance with established travel and expense reimbursement policies

A potential exposure to reputational risk may exist if Town staff and/or elected officials have contravened travel and expense reimbursement policies

– Review the system of management controls over travel and expense reimbursement as a means of assessing the potential risk of non-compliance with established policies

– Test a sample of travel costs and expense reports for staff and Council in order to assess: – Compliance with designated approval authorities – Compliance with Town policy with respect to acceptable

expenditures

Testing of immaterial revenue and expense streams

A potential exposure to financial risk may occur in connection with internal control weaknesses in revenue and/or expense transaction streams that would not be subject to audit procedures due to their small size.

– Conduct an assessment of internal controls over two immaterial transaction streams (one revenue, one expenditure)

Other areas of focus include reputational risk.


Materiality The determination of materiality requires professional judgment and is based on a combination of quantitative and qualitative assessments including the nature of account balances and financial statement disclosures.

Materiality determination Comments Amount

Metrics Revenue

Benchmark Prior year’s revenue $31.6 million

% of Benchmark The corresponding percentage for the prior year’s audit was 3%. 2%

Materiality Determined to plan and perform the audit and to evaluate the effects of identified misstatements on the audit and of any uncorrected misstatements on the financial statements. The prior year’s materiality was $875,000.

$631,000

Performance materiality

Used 75% of materiality, and used primarily to determine the nature, timing and extent of audit procedures.

$473,000

Audit Misstatement Posting Threshold (AMPT)

Threshold used to accumulate misstatements identified during the audit. The prior year’s AMPT was $44,000.

$32,000

Professional standards require us to re-assess materiality at the completion of our audit based on period-end results or new information in order to confirm whether the amount determined for planning purposes remains appropriate.

Our assessment of misstatements, if any, in amounts or disclosures at the completion of our audit will include the consideration of both quantitative and qualitative factors.

The first step is the determination of the amounts used for planning purposes as follows.


Value for fees In determining the fees for our services, we have considered the nature, extent and timing of our planned audit procedures as described above. Our fee analysis has been reviewed with and agreed upon by management.

Our fees are estimated as follows:

Current period (budget) Prior period (actual)

Audit of the annual financial statements $25,000 $25,000

Matters that could impact our fee Our proposed fees are fixed in nature and we do not anticipate any factors that would result in an increase in our fees.


Appendices Appendix 1: Audit quality and risk management

Appendix 2: KPMG’s audit approach and methodology

Appendix 3: Required communications

Appendix 4: Current developments


Appendix 1: Audit quality and risk management KPMG maintains a system of quality control designed to reflect our drive and determination to deliver independent, unbiased advice and opinions, and also meet the requirements of Canadian professional standards.

Quality control is fundamental to our business and is the responsibility of every partner and employee. The following diagram summarises the six key elements of our quality control systems.

Visit our Audit Quality Resources page for more information including access to our audit quality report, Audit quality: Our hands-on process.

Independence, integrity, ethics and objectivity

Independent monitoring

– Other controls include:

– Before the firm issues its audit report, Engagement Quality Control Reviewer reviews the appropriateness of key elements of publicly listed client audits.

– Technical department and specialist resources provide real-time support to audit teams in the field.

– We conduct regular reviews of engagements and partners. Review teams are independent and the work of every audit partner is reviewed at least once every three years.

– We have policies and guidance to ensure that work performed by engagement personnel meets applicable professional standards, regulatory requirements and the firm’s standards of quality.

– All KPMG partners and staff are required to act with integrity and objectivity and comply with applicable laws, regulations and professional standards at all times.

– We do not offer services that would impair our independence.

– The processes we employ to help retain and develop people include:

– Assignment based on skills and experience; – Rotation of partners; – Performance evaluation; – Development and training; and – Appropriate supervision and coaching.

– We have policies and procedures for deciding whether to accept or continue a client relationship or to perform a specific engagement for that client.

– Existing audit relationships are reviewed annually and evaluated to identify instances where we should discontinue our professional association with the client.

Audit quality and risk

management

Personnel management

Other risk management

quality controls

Independent monitoring

Engagement performance

standards

Acceptance & continuance of

clients / engagements

Independence, integrity, ethics and objectivity


Appendix 2: KPMG’s audit approach and methodology Technology-enabled audit workflow (eAudIT) Engagement Setup

– Tailor the eAudIT workflow to your circumstances

– Access global knowledge specific to your industry

– Team selection and timetable

Completion


– Update risk assessment

– Perform completion procedures and overall evaluation of results and financial statements

– Form and issue audit opinion on financial statements

– Obtain written representation from management

– Required Audit Committee communications

– Debrief audit process

Risk Assessment


– Understand your business and financial processes

– Identify significant risks

– Plan the use of KPMG specialists and others including auditor’s external experts, management experts, internal auditors, service organizations auditors and component auditors

– Determine audit approach

– Evaluate design and implementation of internal controls (as required or considered necessary)

Testing


– Perform tests of operating effectiveness of internal controls (as required or considered necessary)

– Perform substantive tests


Appendix 3: Required communications In accordance with professional standards, there are a number of communications that are required during the course of our audit. These include:

– Engagement letter – the objectives of the audit, our responsibilities in carrying out our audit, as well as management’s responsibilities, are set out in the engagement. In accordance with professional standards, copies of the engagement letter and any subsequent amendments will be provided to the Audit Committee annually.

– Audit planning report – as attached

– Required inquiries – professional standards require that during the planning of our audit we obtain your views on risk of fraud and other matters. We make similar inquiries to management as part of our planning process;

responses to these will assist us in planning our overall audit strategy and audit approach accordingly

– Management representation letter – we will obtain from management certain representations at the completion of the annual audit. In accordance with professional standards, copies of the representation letter will be provided to the Audit Committee

– Audit findings report – at the completion of our audit, we will provide a report to the Audit Committee


Appendix 4: Current developments Public Sector Accounting Board: Accounting Standards for Governments

The Public Sector Accounting Board of Canada is responsible for setting the accounting standards that your organization is required to apply in preparing the general purpose financial statements. The following new or revised accounting standards approved by the Board may have an impact on your financial statements over the next two years as described below. We encourage Management to review these standards and determine whether the impact, if any, on your organization’s financial statements.

In addition, we provide a summary of the status of the Board’s deliberations on the future of accounting standards for governments. KPMG will continue to update you as these deliberations progress.

Summary of New and Revised Accounting Standards

Assets

PSAB issued Section PS3210 Assets which provides a definition of assets. Assets are defined as follows:

Assets embody future economic benefits that involve a capacity, singly or in combination with other assets, to provide goods and services, to provide future cash inflows, or to reduce cash outflows.

The public sector entity can control the economic resource and access to the future economic benefits. The transaction or event giving rise to the public sector entity's control has already occurred.

The standard also includes disclosure requirements related to economic resources that are not recorded as assets to provide the user with better information about the types of resources available to the public section entity. This standard is effective for fiscal periods beginning on or after April 1, 2017.

Contingent Assets

PSAB issued Section PS3320 Contingent Assets which defines and establishes disclosure standards for contingent assets. Contingent assets have two basis characteristics:

An existing condition or situation that is unresolved at the financial statement date. An expected future event that will resolve the uncertainty as to whether an asset exists.

The standard also has specific disclosure requirements for contingent assets when the occurrence of the confirming event is likely. This standard is effective for fiscal periods beginning on or after April 1, 2017.


Contractual Rights

PSAB issued Section PS3380 Contractual Rights which defines contractual rights to future assets and revenue and establishes disclosure requirements. Information about a public sector entity's contractual rights should be disclosed in notes or schedules to the financial statements and should include descriptions about their nature and extent and the expected timing. The standard also indicates that the exercise of professional judgment would be required when determining contractual rights that would be disclosed.

Factors to consider include, but are not limited to:

(a) contractual rights to revenue that are abnormal in relation to the financial position or usual business operations; and

(b) contractual rights that will govern the level of certain type of revenue for a considerable period into the future.

This standard is effective for fiscal periods beginning on or after April 1, 2017.

Related Party Transactions

PSAB issued Section PS2200 Related Party Transactions which defines related party and provides disclosures requirements. Related parties could be either an entity or an individual. Related parties exist when one party has the ability to control or has shared control over another party. Individuals that are key management personnel or close family members may also be related parties.

Disclosure is only required when the transactions or events between related parties occur at a value different from what would have been recorded if they were not related and the transactions could have a material financial impact on the financial statements. Material financial impact would be based on an assessment of the terms and conditions underlying the transaction, the financial materiality of the transaction, the relevance of the information and the need for the information to enable the users to understand the financial statements.

This standard also specifies the information required to be disclosed including the type of transactions, amounts classified by financial statement category, the basis of measurement, and the amounts of any outstanding items, any contractual obligations and any contingent liabilities. The standard also requires disclosure of related party transactions that have occurred where no amounts has been recognized.

This standard is effective for fiscal periods beginning on or after April 1, 2017. In conjunction with the approval of this standard, PSAB approved the withdrawal of Section PS 4260, Disclosure of Related Party Transactions by Not-for-Profit Organizations, effective for fiscal periods beginning on or after April 1, 2018. Government not-for-profit organizations currently applying Section PS 4260, will therefore only be required to adopt the new standard in their fiscal period beginning on or after April 1, 2018.


Inter-entity Transactions

PSAB issued Section PS3420 Inter-entity Transactions that specifies how to account for transactions between public sector entities within the government reporting entity. This standard relates to the measurement of related party transactions for both the provider and the recipient and includes a decision tree to support the standard. Transactions are recorded a carrying amounts with the exception of the following:

Transactions in the normal course of business are recorded at exchange amount Transactions with fair value consideration are recorded at exchange amount Transfer of an asset or liability at nominal or no consideration is recorded by the provider at carrying amount and the recipient has the choice of either carrying amount

or fair value. Cost allocations are reported using the exchange amount and revenues and expenses are reported on a gross basis. Unallocated costs for the provision of goods or services may be recorded by the provider at cost, fair value or another amount dictated by policy, accountability structure

or budget practice

This standard is effective for fiscal periods beginning on or after April 1, 2017. In conjunction with the approval of this standard, PSAB approved the withdrawal of Section PS 4260, Disclosure of Related Party Transactions by Not-for-Profit Organizations, effective for fiscal periods beginning on or after April 1, 2018. Government not-for-profit organizations currently applying Section PS 4260 will therefore only be required to adopt the new standard in their fiscal period beginning on or after April 1, 2018.

KPMG LLP, an Audit, Tax and Advisory firm (kpmg.ca) and a Canadian limited liability partnership established under the laws of Ontario, is the Canadian member firm of KPMG International Cooperative (“KPMG International”).

KPMG member firms around the world have 174,000 professionals, in 155 countries.

The independent member firms of the KPMG network are affiliated with KPMG International, a Swiss entity. Each KPMG firm is a legally distinct and separate entity, and describes itself as such.

© 2016 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

kpmg.ca/audit

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