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REPORT FOR PUBLIC CONSULTATION
PREPARED BY HEMSON FOR THE TOWN OF BRACEBRIDGE
DEVELOPMENT CHARGES
BACKGROUND STUDY
March 21, 2024
1000 - 30 St. Patrick Street, Toronto, ON M5T 3A3
416 593 5090 | [email protected] | www.hemson.com
CONTENTS
EXECUTIVE SUMMARY
1
1.
INTRODUCTION
4
2.
THE METHODOLOGY USES A TOWN-WIDE APPROACH
6
A.
Town-Wide Development Charges Are Proposed
6
B.
Key Steps in Determining Development Charges for Future Development-
Related Projects
7
3.
DEVELOPMENT FORECAST
12
A.
Residential Forecast
12
B.
Non-Residential Forecast
13
4.
SUMMARY OF HISTORICAL CAPITAL SERVICE LEVELS
14
5.
THE DEVELOPMENT-RELATED CAPITAL FORECAST
16
A.
A Development-Related Capital Program is Provided for Council's Approval
16
B.
Development-Related Capital Forecast
16
6.
CALCULATED DEVELOPMENT CHARGES
19
A.
Unadjusted Development Charges Calculation
19
B.
Adjusted Residential and Non-Residential Development Charges
22
C.
Comparison of Newly Calculated Development Charges With Charges
Currently in Force
23
7.
COST OF GROWTH ANALYSIS
26
A.
Asset Management Plan
26
B.
Long-Term Capital and Operating Costs
27
C.
The Program is Deemed to be Financially Sustainable
28
8.
ADMINISTRATION AND COLLECTION
29
A.
Development Charges Administration and Collection
29
B.
Consideration for Area-Rated Services
32
LIST OF APPENDICES
APPENDIX A - DEVELOPMENT FORECAST
34
APPENDIX B - TECHNICAL APPENDIX
47
Appendix B.1: Library Services
52
Appendix B.2: Fire Services
62
Appendix B.3: Parks and Recreation
70
Appendix B.4: Services Related to a Highway: Public Works Building & Fleet
83
Appendix B.5: Services Related to a Highway: Roads and Related
92
Appendix B.6: Development-Related Studies
101
APPENDIX C - RESERVE FUNDS
106
APPENDIX D - COST OF GROWTH ANALYSIS
109
APPENDIX E - PROPOSED BY LAW
115
Executive Summary | 1
EXECUTIVE SUMMARY
A.
PURPOSE OF DEVELOPMENT CHARGES BACKGROUND STUDY
i.
Legislative Context
The Town of Bracebridge 2024 Development Charges Background Study is presented as
part of the process to lead to the approval of a new DC by-law in compliance with the DCA.
The study is prepared in accordance with the DCA and associated regulations, including
amendments that came into force through the More Homes, More Choice Act, the COVID-
19 Economic Recovery Act, and the More Homes Built Faster Act (Bill 23).
ii.
Key Steps in Determining Future Development-Related Projects
In accordance with the DCA and associated regulations, several key steps are required to
calculate development charges. This includes preparing a development forecast,
establishing historical service levels, determining the increase in need for services arising
from development and appropriate shares of costs, attributing costs to development types
(i.e. residential and non-residential), and adjusting the calculated rate using a cash flow
analysis.
iii.
DC Eligible and Ineligible Costs
Development charges are intended to pay for the initial round of capital costs needed to
service development over an identified planning period. This is based on the overarching
principle that "growth pays for growth". However, the DCA and associated regulation
includes several statutory adjustments and deductions that prevent these costs from fully
being recovered by growth. Such adjustments include, but are not limited to: ineligible costs
(e.g. computer equipment and vehicles with a replacement life of less than seven years);
ineligible services, including parking services, parkland acquisition, etc.; deductions for
costs that exceed historical service level caps; and statutory exemptions for specific uses
(e.g. industrial expansions).
iv.
The Development-Related Capital Program is Subject to Change
It is recommended that Council adopt the development-related capital program developed
for the purposes of the 2024 DC Background Study. However, it is recognized that the DC
Background Study is a point-in-time analysis and there may be changes to project timing,
scope, and costs through the Town's normal annual budget process.
Executive Summary | 2
B.
DEVELOPMENT FORECAST
i.
Residential and Non-Residential
The table below provides a summary of the anticipated residential and non-residential growth
over the 2024-2033 planning period. The development forecast is further discussed in Appendix A.
C.
CALCULATED DEVELOPMENT CHARGES
The table below provides the Town-wide development charges for residential and non-
residential development based on the aforementioned forecast.
D.
LONG-TERM CAPITAL AND OPERATING COSTS
An overview of the long-term capital and operating costs for the capital facilities and
infrastructure to be included in the DC by-law is provided in the study. This examination is
required as one of the provisions of the DCA. Additional details on the long-term capital and
Residential
Total Dwellings (incl. Seasonal)
9,539
1,145
10,684
Singles/Semis
786
Rows & Multiples
201
Apartments
158
Population
Census (Permanent)
17,654
2,079
19,733
Seasonal
7,740
60
7,800
Total
25,394
2,139
27,533
Population In New Dwellings
2,594
Non-Residential
Employment (Exclude Work from Home)
8,086
776
8,862
Non-Residential Building Space (sq.m.)
39,440
Growth Forecast
2023
2024-2033
Growth
Total at 2033
Non-Residential
Service Area
Single and Semi-
Rows and
Apartments
Apartments
Charge per
Detached
Other Multiples
2BR or more
1BR or less
Square Metre
General Services
15,611
$
$13,327
$10,789
$8,250
$14.26
Services Related to a Highway
3,953
$
$3,374
$2,731
$2,089
$38.87
Total Development Charge
$19,564
$16,701
$13,520
$10,339
$53.13
Residential Charge by Unit Type
Executive Summary | 3
operating impact analysis is found in Appendix D. By 2033 the Town's net operating costs
are estimated to increase by about $1.53 million, of which $114,000 relates to Services
Related to a Highway: Roads and Related services while the remaining $1.41 million relates
to the Town's remaining Services.
E.
ASSET MANAGEMENT PLAN
A key function of the Asset Management Plan is to demonstrate that all assets proposed to
be funded under the development charges by-law are financially sustainable over their full
life cycle.
By 2034, the Town will need to fund an additional $772,000 per annum in order to properly
fund the full life cycle costs of the new assets supported under the 2024 Development
Charges By-law.
F.
DRAFT DC BY-LAW INCLUDED IN APPENDIX E
The Town is proposing to modify the current development charges by-law. The proposed
draft by-law is included for in this DC Study and forms part of Appendix E. The DC By-law is
being made available for consultation in advance of the statutory public meeting as required
under the DCA.
Introduction | 4
1. INTRODUCTION
The Development Charges Act, 1997 (DCA) and its associated Ontario Regulation 82/98 (O.
Reg. 82/98) allow municipalities in Ontario to recover development-related capital costs
from new development and redevelopment. The Town of Bracebridge Development Charges
Background Study is presented as part of a process to pass a new development charge by-
law in compliance with this legislation.
Growth forecasts for the Town of Bracebridge between 2024 and 2033 will increase the
demand for all Town services. The Town wishes to continue implementing DCs to fund
capital projects related to development so that growth can continue to be serviced in a
fiscally responsible manner.
When passing a DC by-law, the DCA and O. Reg. 82/98 require that a development charges
background study be prepared in which DCs are determined with reference to:
A forecast of the amount, type and location of housing units, population and non-
residential development anticipated in the Town;
The average capital service levels provided in the Town over the fifteen-year period
immediately preceding the preparation of the background study;
A review of capital works in progress and anticipated future capital projects, including
an analysis of gross expenditures, funding sources, and net expenditures incurred or to
be incurred by the Town to provide for the expected development, including the
determination of the development and non-development-related components of the
capital projects;
An examination of the long-term capital and operating costs for the capital
infrastructure required for each service to which the development charges by-laws
would relate; and
An Asset Management Plan to deal with all assets whose capital costs are proposed to
be funded under the DC By-law, demonstrating that all assets included in the capital
program are financially sustainable over their full life cycle.
The background study establishes the net capital costs attributable to development that is
forecast to occur in the Town between 2024 and 2033. These development-related net
capital costs are apportioned to residential and non-residential development in a manner
that reflects the increase in the need for each service.
Introduction | 5
The DCA provides for a period of public review and comment regarding the proposed
development charges. This process includes considering and responding to comments
received by members of the public about the calculated charges and methodology used.
Following completion of the process, and in accordance with the DCA and Council's review
of the study, it is intended that Council will pass new development charges for the Town.
The remainder of this study sets out the information and analysis upon which the proposed
development charges are based.
Section 2 designates the services for which the DCs are calculated and the areas within
the Town to which the DCs will apply. It also briefly reviews the methodologies that have
been used in the background study.
Section 3 summarizes the forecast residential and non-residential development that is
expected to occur within the Town over a planning period from 2024 to 2033.
Section 4 summarizes the fifteen-year historical average capital service levels that have
been attained in the Town, which form the basis for the development charges calculations.
Section 5 reviews the development-related capital program from various Town
departments.
Section 6 summarizes the calculation of applicable development charges and the resulting
calculated development charges by class and type of development.
Section 7 presents a cost of growth analysis, which considers an Asset Management Plan
for the Town, demonstrating the financial sustainability of assets over the life cycle of the
2024 Development Charges By-law. This section also considers the long-term operating
impacts of the projects.
Section 8 provides a review of development charges administrative matters and
consideration of area rating.
The Methodology Uses a Town-Wide Approach | 6
2. THE METHODOLOGY USES A TOWN-WIDE
APPROACH
Several key steps are required in calculating any development charge. However, specific
circumstances arise in each municipality which must be reflected in the calculation. In this study,
the approach to the calculation of proposed development charges provides a reasonable
alignment of development-related costs with the development that necessitates them. The
Town-wide approach used herein is consistent with Bracebridge's previous Development
Charges Background Studies. Despite the fact that development charges are calculated on a
Town-wide basis, legislation allows a municipality to exempt or reduce rates for specific
geographic areas. However, legislation prevents lost revenue, due to exemptions or reductions,
from being made up through increasing charges on other areas.
A.
TOWN-WIDE DEVELOPMENT CHARGES ARE PROPOSED
Bracebridge provides a range of services to the community it serves and has a sizeable
inventory of facilities, land, infrastructure, vehicles and equipment. The DCA provides the
Town with flexibility when defining services that will be included in the development charge
by-laws, provided that the other provisions of the Act and Regulations are met. The DCA
also permits the Town to designate, in its by-laws, the areas within which the development
charges shall be imposed. The charges may apply to all lands in the Town or to other
designated development areas as specified in the by-laws.
For all of the development charge eligible services that the Town provides, the full range of
capital facilities, land, equipment and infrastructure is available throughout the municipality.
All residents therefore have access to all facilities. A widely accepted method for sharing
the development-related capital costs for such services is to apportion them over all new
growth anticipated in the Town.
The following services are included in the Town-wide development charge calculation
Fire Services
Library Services
Parks and Recreation
Services Related to a Highway:
Public Works: Buildings and Fleet
Roads and Related
Development Related Studies
The Methodology Uses a Town-Wide Approach | 7
These services form a reasonable basis in which to plan and administer the Town-wide
development charges. Each of these services examines the individual capital facilities and
equipment that constitute it. The resulting development charge for all of the above services
would be imposed uniformly against all new development in the Town.
B.
KEY STEPS IN DETERMINING DEVELOPMENT CHARGES FOR
FUTURE DEVELOPMENT-RELATED PROJECTS
Several key steps are required in calculating DCs for future development-related projects.
These are summarized in Figure 1 and discussed further in the following sections.
The Methodology Uses a Town-Wide Approach | 8
Figure 1 Key Steps in Calculating Development Charges
The Methodology Uses a Town-Wide Approach | 9
i.
Development Forecast
The first step in the methodology requires a development forecast to be prepared for the
ten-year study period, 2024 to 2033, for all general and engineered Town services.
For the residential portion of the forecast, the net population growth and population growth
in new units is estimated. The net population growth determines the need for additional
facilities and provides the foundation for the development-related capital program. When
calculating the development charge, the development-related net capital costs are spread
over the total additional population that occupy new housing units. This population in new
units represents the population from which development charges will be collected.
The non-residential portion of the forecast estimates the gross floor area (GFA) of building
space to be developed over the ten-year period, 2024 to 2033. The forecast of GFA is based
on an employment forecast for the Town. It is noted that not all employment growth is
associated with an increase in space. Factors for floor space per worker are used to convert
the employment forecast into GFA.
ii.
Service Categories and Historical Service Levels
The Development Charges Act provides that the increase in the need for service
attributable to anticipated development:
... must not include an increase that would result in the level of service exceeding the
average level of that service provided in the municipality over the fifteen-year period
immediately preceding the preparation of the background study...(s. 5. (1) 4.)
Historical fifteen-year average service levels thus form the basis for development charges.
A review of the Town's capital service levels for buildings, land, vehicles and so on, has
therefore been prepared as a reference for the calculation, so that the portion of future
capital projects that may be included in the development charge can be determined. The
historical service levels used in this study have been calculated based on the period 2009 to
2023.
iii.
Development-Related Capital Program and Analysis of Net Capital
Costs to be Included in Development Charges
A development-related capital program has been prepared by Town staff and the consulting
team as part of the study. The program identifies development-related projects and their
gross and net costs, after allowing for capital grants, subsidies or other contributions as
The Methodology Uses a Town-Wide Approach | 10
required by the Act (DCA, s. 5. (2)). The capital program provides another cornerstone upon
which development charges are based. The DCA requires that the increase in the need for
service attributable to the anticipated development may include an increase:
... only if the council of the municipality has indicated that it intends to ensure that
such an increase in need will be met. (s. 5. (1) 3.)
In conjunction with DCA, s. 5. (1) 4. referenced above, these sections have the effect of
requiring that the development charge be calculated on the lesser of the historical fifteen-
year average service levels or the service levels embodied in future plans of the Town. The
development-related capital program prepared for this study ensures that development
charges are only imposed to help pay for projects that have been or are intended to be
purchased or built in order to accommodate future anticipated development. It is not
sufficient in the calculation of development charges merely to have had the service in the
past. There must also be a demonstrated commitment to continue to emplace facilities or
infrastructure in the future. In this regard, Ontario Regulation 82/98, s. 3 states that:
For the purposes of paragraph 3 of subsection 5 (1) of the Act, the council of a
municipality has indicated that it intends to ensure that an increase in the need for
service will be met if the increase in service forms part of an official plan, capital
forecast or similar expression of the intention of the council and the plan, forecast or
similar expression of the intention of the council has been approved by the council.
For some projects in the development-related capital program, a portion of the project may
confer benefits to existing residents. As required by the DCA, s. 5. (1) 6., these portions of
projects and their associated net costs are the funding responsibility of the Town from non-
development charges sources. The amount of Town funding for such non-growth shares of
projects is also identified as part of the preparation of the development-related capital
forecast.
There is also a requirement in the DCA to reduce the applicable development charge by the
amount of any "uncommitted excess capacity" that is available for a service. Adjustments
are made in the analysis to meet this requirement of the Act through the use of "net"
population and employment in the determination of maximum permissible funding
envelopes. Furthermore, the Town's capital programs, and the need for increased capacity,
reflects available and useable capacity within existing infrastructure and facilities.
The Methodology Uses a Town-Wide Approach | 11
iv.
Attribution to Types of Development
The next step in the determination of development charges is the allocation of the
development-related net capital costs between the residential and non-residential sectors.
This is done using apportionments for different services in accordance with the demands
which the two sectors would be expected to place on the various services and the different
benefits derived from those services. The apportionment is based on the expected demand
for, and use of, the service by each sector (e.g. shares of population and employment).
The residential component of the development charge is applied to different housing types
based on average occupancy factors. The non-residential component is applied on the basis
of gross building space in square metres for all non-residential development.
v.
Final Adjustment
The final determination of the development charge results from adjustments made to
development-related net capital costs for each service and sector from the application of
any unallocated reserve fund balances. A cash flow analysis is undertaken to account for
the timing of projects and receipt of development charges. Interest earnings or borrowing
costs are therefore accounted for in the calculation as allowed under the DCA.
Development Forecast | 12
3. DEVELOPMENT FORECAST
This section provides the basis for the development forecasts used to calculate the
development charges for the Town of Bracebridge. A more detailed summary of the
forecasts, including tables illustrating historical trends and forecast results is provided in
Appendix A.
The development forecasts used in this Development Charges Background Study were
prepared by Hemson Consulting Ltd. and are based on a range of statistical data including
Statistics Canada Census and National Household Survey data, Canada Mortgage Housing
Corporation (CMHC) housing market information and align with the District of Muskoka
Phase 1: Growth Update Report (January 30, 2024). It is important to note that Census
population, which excludes undercoverage, is used for development charges studies
whereas total population, which includes undercoverage, is used in official plans.
A.
RESIDENTIAL FORECAST
Development charges are levied on residential development as a charge per new unit.
Therefore, for the residential forecast, a projection of the population growth (or net
population growth) as well as the population in new units is required.
The population growth determines the need for additional facilities and provides the
foundation for the development-related capital program.
When calculating the development charge, the development-related net capital costs
are spread over the total additional population that occupy new housing units. This
population in new units represents the population from which development charges will
be collected.
Table 1 provides a summary of the residential forecast for a ten-year planning period, from
2024 to 2033. The ten-year planning period is applicable to all development charge services.
As shown on Table 1, over the ten-year planning period from 2024 to 2033, the number of
households is forecast to increase by 1,145. This translates to population growth in new
units of approximately 2,594. Overall, the Town's permanent census population change over
the ten-year planning period will grow by 2,079 persons. In addition, the seasonal
population will increase by 60 people to reach 27,533 in 2033.
Development Forecast | 13
B.
NON-RESIDENTIAL FORECAST
Development charges are levied on non-residential development as a charge per square
metre of GFA. As with the residential forecast, the non-residential forecast requires both a
projection of employment growth as well as a projection of the employment growth
associated with new floor space in the Town.
The non-residential forecast projects an increase of 776 jobs by 2033, excluding work from
home employment. The net employment growth will be accommodated in 39,440 square
metres of new non-residential building space by 2033.
A summary of the non-residential growth forecast can be found in Table 1.
Residential
Total Dwellings (incl. Seasonal)
9,539
1,145
10,684
Singles/Semis
786
Rows & Multiples
201
Apartments
158
Population
Census (Permanent)
17,654
2,079
19,733
Seasonal
7,740
60
7,800
Total
25,394
2,139
27,533
Population In New Dwellings
2,594
Non-Residential
Employment (Exclude Work from Home)
8,086
776
8,862
Non-Residential Building Space (sq.m.)
39,440
TABLE 1
TOWN OF BRACEBRIDGE
SUMMARY OF RESIDENTIAL AND NON-RESIDENTIAL
DEVELOPMENT FORECAST
Growth
Total at 2033
Growth Forecast
2023
2024-2033
Summary of Historical Capital Service Levels | 14
4. SUMMARY OF HISTORICAL CAPITAL SERVICE
LEVELS
The DCA and Ontario Regulation 82/98 require that the development charges be set at a
level no higher than the average service level provided in the municipality over the fifteen-
year period immediately preceding the preparation of the background study, on a service-
by-service basis.
For General and Roads & Related Services the legislative requirement is met by
documenting historical service levels for the preceding fifteen years, in this case, for the
period from 2009 to 2023. Service levels are measured as a ratio of inputs per capita, or per
capita plus employment.
O. Reg. 82/98 requires that when determining historical service levels both quantity and
quality of service be taken into consideration. In most cases, the service levels are initially
established in quantitative terms. For example, service levels for buildings are presented in
terms of square feet per capita. The qualitative aspect is introduced by the consideration of
the monetary value of the facility or service. In the case of buildings, for example, the cost
would be shown in terms of dollars per square foot to replace or construct a facility of the
same quality. This approach helps to ensure that the development-related capital facilities
that are to be charged to new growth reflect both the quantity (number and size) and
quality (value or replacement cost) of the service provided historically by the Town. Both
the quantitative and qualitative aspects of service levels used in the present analysis are
based on information provided by Town staff based on historical records and their
experience with costs to acquire or construct similar facilities, equipment and
infrastructure.
Table 2 summarizes service levels for all applicable services included in the development
charge calculation. Appendix B provides the detailed historical inventory data upon which
the calculation of service levels are based.
Summary of Historical Capital Service Levels | 15
TABLE 2
TOWN OF BRACEBRIDGE
HISTORIC AVERAGE SERVICE LEVEL
2009-2023
HISTORIC AVERAGE
SERVICE
SERVICE LEVEL
FIRE SERVICES
$451.55 per capita & employment
Buildings
$187.85 per capita & employment
Land
$40.04 per capita & employment
Vehicles
$192.30 per capita & employment
Furniture And Equipment
$31.36 per capita & employment
LIBRARY SERVICES
$353.79 per capita
Buildings
$240.24 per capita
Land
$9.31 per capita
Materials
$79.72 per capita
Furniture And Equipment
$24.52 per capita
PARKS AND RECREATION
$4,540.16 per capita
Indoor Recreation
$2,898.48 per capita
Parkland and Trail Development
$1,641.68 per capita
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
$504.60 per capita & employment
Buildings
$206.27 per capita & employment
Land
$65.35 per capita & employment
Vehicles
$231.52 per capita & employment
Furniture And Equipment
$1.46 per capita & employment
SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
$8,821.12 per capita & employment
Roads and Related
$7,851.42 per capita & employment
Bridges
$969.70 per capita & employment
The Development-Related Capital Forecast | 16
5. THE DEVELOPMENT-RELATED CAPITAL
FORECAST
The DCA requires the Council of a municipality to express its intent to provide future capital
facilities at the average historical service level incorporated in the development charges
calculation. As noted in Section II, Ontario Regulation 82/98, s. 3 states that:
For the purposes of paragraph 3 of subsection 5 (1) of the Act, the council of a
municipality has indicated that it intends to ensure that an increase in the need for
service will be met if the increase in service forms part of an official plan, capital
forecast or similar expression of the intention of the council and the plan, forecast
or similar expression of the intention of the council has been approved by the
council.
A.
A DEVELOPMENT-RELATED CAPITAL PROGRAM IS PROVIDED
FOR COUNCIL'S APPROVAL
Based on the development forecasts summarized in Section III and detailed in Appendix A,
Town staff, in collaboration with the consultants, have created a development-related
capital program setting out those projects that are required to service anticipated
development. For all services, the capital plan covers the ten-year period from 2024 to 2033.
One of the recommendations contained in this background study is for Council to adopt the
development-related capital program derived for the purposes of the development charges
calculation. It is assumed that future capital budgets and forecasts will continue to bring
forward the development-related projects contained herein, that are consistent with the
development occurring in the Town. It is acknowledged that changes to the forecast
presented here may occur through the Town's normal capital budget process.
B.
DEVELOPMENT-RELATED CAPITAL FORECAST
The capital forecast incorporates those projects identified to be related to development
anticipated in the next ten years. It is not implied that all of these costs are to be recovered
from new development by way of development charges (see Section VI for the method and
determination of net capital costs attributable to growth). Portions of this capital forecast
may relate to providing servicing for growth which has occurred prior to 2024 (for which
development charge reserve fund balances exist), for replacement of existing capital
facilities or for development anticipated to occur beyond the 2024-2033 planning period.
The Development-Related Capital Forecast | 17
A summary of the Development-Related Capital Program for all services is presented in
Table 3. The table shows that the gross cost of the Town's capital forecast is estimated to
be $48.93 million. Approximately $944,000 in grants, subsidies, and recoveries are
anticipated in the ten-year planning period and, thus, reduce the amount of the capital
program brought forth for the development charges consideration to $47.98 million.
Of this $47.98 million net capital cost, 45% or $21.43 million, is related to the parks and
recreation capital program. It includes the repayment of debt pertaining to the Muskoka
Lumber Community Centre (MLCC), the remaining principal on the Sportsplex Debenture,
new equipment for use at the MLCC, as well as parkland development, new sports
amenities, and trail development. The interest on the MLCC debt is taken into account and
included in the cash flow analysis.
The next highest share of net capital cost is related to capital works for Roads & Related
projects representing 27 per cent, or $12.98 million, of the net capital costs. This capital
program is comprised mainly of road works and intersection improvements, but also
includes sidewalks and roadside multi-use trail projects.
The next highest share of net capital cost, at 18 per cent, is attributable to Fire Services
with a total of $8.61 million. This includes the recovery of the principal payments for the
Fire Station 1 Debenture, the construction of a new Fire Station 2 (resulting in the
decommissioning of the current Station 2), and several new pieces of equipment including 2
tankers with increased capacity, water rescue equipment, a new dry hydrant system, and a
new pickup truck.
The capital program for Library Services, totalling $3.15 million of net capital costs includes
the repayment of the library's share of the MLCC debenture principal and the acquisition of
additional materials and equipment. The interest on the MLCC debt is taken into account in
the cash flow analysis.
The capital program for Services Related to a Highway: Public Works amounts to $1.06
million, representing approximately 2% of the total net capital cost over the planning period.
The program includes a provision for additional works storage, a new tandem axle, and a
sidewalk trackless machine.
Several development-related studies have been included in the capital program, totalling a
net capital cost of $759,000. This includes 2 official plan reviews, a housing needs study, 2
zoning by-law updates, a development charge study, 2 transportation master plans, a
strategic plan, and an urban forest management plan review. Importantly, as of December
13, 2023, the Minister of Municipal Affairs and Housing has indicated further consultation to
The Development-Related Capital Forecast | 18
inform further potential changes to the DCA, one of which is related to a review of the
removal of studies from recovery under the DCA. At the time of publishing this DC
Background Study, studies have not yet been re-instated as an eligible capital cost, but in
anticipation of a change to the legislation, a Development Related Studies capital program
has been included in this DC Background Study.
Further details of the capital programs for all services considered under this study can be
found in Appendix B.
Gross
Grants/
Net
Cost
Subsidies
Cost
Service
($000)
($000)
($000)
1. FIRE SERVICES
8,605.2
$
-
$
8,605.2
$
2. LIBRARY SERVICES
3,340.7
$
190.7
$
3,150.1
$
3. PARKS AND RECREATION
22,180.4
$
753.2
$
21,427.2
$
4. SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
1,058.0
$
-
$
1,058.0
$
5. SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
12,982.0
$
-
$
12,982.0
$
6. DEVELOPMENT-RELATED STUDIES
759.0
$
-
$
759.0
$
TOTAL - 10 YEAR SERVICES
48,925.3
$
943.9
$
47,981.5
$
TABLE 3
TOWN OF BRACEBRIDGE
SUMMARY OF GROWTH-RELATED CAPITAL FORECAST
2024-2033
Calculated Development Charges | 19
6. CALCULATED DEVELOPMENT CHARGES
This section summarizes the calculation of development charges for each service category
and the resulting total development charge by type of development. For all services, the
calculation of the "unadjusted" per capita (residential) and per square metre (non-
residential) charges is presented. Adjustments are made to these amounts resulting from a
cash flow analysis that takes interest earnings and borrowing costs into account.
For residential development, a total per capita amount is applied to different housing types
on the basis of average occupancy factors. These housing types are categorized as Single
Residential Units, Rows and Other Multiples, Apartments with 2 bedrooms or more and
Apartments with 1 bedroom or less. For non-residential, the charges are uniformly based on
gross floor area (GFA) of building space.
The calculation of the development charges does not include any provision for exemptions
required under the DCA, for example, the exemption for enlargements of up to 50 per cent
on existing industrial buildings or the five year phase-in of charges. Such legislated
exemptions, or other exemptions which Council may choose to provide, will result in a loss
of development charges revenue for the affected types of development. Any such revenue
loss may not be offset by increasing other portions of the calculated charge.
A.
UNADJUSTED DEVELOPMENT CHARGES CALCULATION
A summary of the unadjusted residential and non-residential development charges for all
Town services is presented in Table 4 below. Further details of the calculation for each
individual service category are available in Appendix B.
i.
All Town Services
Table 4 summarizes the capital forecast for all services and those projects related to growth
anticipated in the next ten years included in this DC Study. The net municipal cost of the
program is approximately $47.98 million; however, not all of the capital costs are to be
recovered from new development by way of development charges. A share of $14.29 million
represents benefit to existing development or replacement costs. An additional share of
$2.52 million will be funded through revenues collected from previous development charges.
Of the remaining $31.17 million, $12.92 million has been deemed a benefit that is outside of
the 2024-2033 planning period.
Calculated Development Charges | 20
The remaining $18.25 million is carried forward to the development charges calculation as a
development-related cost. Of the total development-related cost, $16.15 million is allocated
to new residential development and approximately $2.10 million is allocated to new non-
residential development. This results in an unadjusted charge of $6,224.09 per capita and
$53.24 per square metre of gross floor area.
Further details of the calculation for each individual Town service category are available in
Appendix B.
Calculated Development Charges | 21
FOR 10 YEAR TOWN-WIDE SERVICES
10 Year Growth in Population in New Units
2,594
10 Year Growth in Square Metres
39,440
Net Municipal
Total DC
Cost
Replacement
Eligible Costs
Service Area
(Net of Grants/ & Benefit to
Available
Post 2033
For Recovery
Subsidies)
Existing
DC Reserves
Benefit
2024-2033
($000)
($000)
($000)
($000)
($000)
%
$000
%
$000
1.0 FIRE SERVICES
8,605.2
$
2,407.8
$
332.3
$
4,548.9
$
1,316.3
$
73%
960.9
$
27%
355.4
$
2.0 LIBRARY SERVICES
3,150.1
$
1,092.6
$
449.8
$
850.9
$
756.7
$
100%
756.7
$
0%
-
$
3.0 PARKS AND RECREATION
21,427.2
$
2,958.9
$
1,232.7
$
7,524.1
$
9,711.4
$
100%
9,711.4
$
0%
-
$
4.0 SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
1,058.0
$
-
$
38.0
$
-
$
1,020.0
$
73%
744.6
$
27%
275.4
$
5.0 SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
12,982.0
$
7,543.0
$
445.4
$
-
$
4,993.6
$
73%
3,645.4
$
27%
1,348.3
$
6.0 DEVELOPMENT-RELATED STUDIES
759.0
$
288.5
$
23.5
$
-
$
447.0
$
73%
326.3
$
27%
120.7
$
TOTAL 10-YEAR PROGRAM
47,981.5
$
14,290.8
$
2,521.6
$
12,923.9
$
18,245.1
$
16,145.3
$
2,099.8
$
Unadjusted Development Charge Per Capita ($)
6,224.09
$
Unadjusted Development Charge Per Sq. M.
53.24
$
Share
Residential
Share
Non-Residential
Development Related Capital Program (2024-2033)
TABLE 4
TOWN OF BRACEBRIDGE
SUMMARY OF UNADJUSTED RESIDENTIAL AND NON-RESIDENTIAL DEVELOPMENT CHARGES
CAPITAL PROGRAM FOR ALL SERVICES
Calculated Development Charges | 22
B.
ADJUSTED RESIDENTIAL AND NON-RESIDENTIAL
DEVELOPMENT CHARGES
Table 5 displays the unadjusted and adjusted development charges on a per-residential
unit type basis and Tables 6 displays the calculated charge per-square metre of non-
residential floor space basis. It is noted that the calculated DC rates represent the
maximum permitted, fully calculated rates as per the DCA. Implementation of the rates is
subject to Council consideration. As a note, the fully calculated rates illustrated include
development-related studies. Further detail on the cashflow analysis can be found in
Appendix B.
Table 5 summarizes the results of the adjustment for the residential Town-wide
development charges by service. Residential development charges are proposed to vary by
dwelling type to reflect the various occupancy factors and resulting demand for services. As
shown, the total adjusted charge after cashflow of $7,952.95 per capita is translated into a
charge by residential unit type based on average occupancy (persons per unit) factors. The
calculated charges are $19,564 per single or semi-detached unit, $16,701 for row housing or
other multiples, $13,520 per apartment with 2 bedrooms or more, and $10,339 per
apartment with 1 bedroom or less.
Table 6 shows the results of the adjustment for non-residential development charges.
Unadjusted
Adjusted Charge
Charge
After Cashflow
Single and Semi-
Rows and
Apartments
Apartments
SERVICE
Per Capita
Per Capita
Detached
Other Multiples
2BR or more
1BR or less
FIRE SERVICES
370.42
$
472.32
$
1,162
$
992
$
803
$
614
$
LIBRARY SERVICES
291.73
$
515.15
$
1,267
$
1,082
$
876
$
670
$
PARKS AND RECREATION
3,743.80
$
5,241.52
$
12,894
$
11,007
$
8,911
$
6,814
$
SERVICES RELATED TO A HIGHWAY:
PUBLIC WORKS: BUILDINGS & FLEET
287.05
$
294.40
$
724
$
618
$
500
$
383
$
ROADS & RELATED
1,405.30
$
1,312.46
$
3,229
$
2,756
$
2,231
$
1,706
$
DEVELOPMENT-RELATED STUDIES
125.79
$
117.10
$
288
$
246
$
199
$
152
$
TOTAL CHARGE PER UNIT
6,224.09
$
7,952.95
$
19,564
$
16,701
$
13,520
$
10,339
$
Based on Persons Per Unit Of:
2.46
2.10
1.70
1.30
Charge By Unit Type
TABLE 5
TOWN OF BRACEBRIDGE
TOWN-WIDE DEVELOPMENT CHARGES
RESIDENTIAL DEVELOPMENT CHARGES
Calculated Development Charges | 23
C.
COMPARISON OF NEWLY CALCULATED DEVELOPMENT
CHARGES WITH CHARGES CURRENTLY IN FORCE
Tables 7 and 8 present a comparison of the newly calculated development charges with
calculated DCs as contained in the 2019 DC Background Study (indexed) and current
charges in place (as of January 1, 2024). In 2019, at the direction of Council, the residential
rates were reduced by approximately sixty percent from the calculated maximum allowable
rates calculated in the 2019 DC study. Non-residential rates were reduced to zero.
Therefore a comparison with the calculated 2019 development charge rates (indexed) has
been included in the review.
Table 7 shows that the calculated residential development charge for a single or semi-
detached unit is $4,454 (29 per cent) per unit higher compared to the charge calculated in
2019 (indexed) and $13,433 (219 per cent) per unit higher compared to the current charge
of $6,131.
TABLE 6
TOWN OF BRACEBRIDGE
TOWN-WIDE DEVELOPMENT CHARGES
NON-RESIDENTIAL DEVELOPMENT CHARGES
Unadjusted
Adjusted Charge
Charge
After Cashflow
SERVICE
($/sq.m)
($/sq.m)
FIRE SERVICES
9.01
$
11.42
$
LIBRARY SERVICES
-
$
-
$
PARKS AND RECREATION
-
$
-
$
SERVICES RELATED TO A HIGHWAY:
PUBLIC WORKS: BUILDINGS & FLEET
6.98
$
7.12
$
ROADS & RELATED
34.19
$
31.75
$
DEVELOPMENT-RELATED STUDIES
3.06
$
2.84
$
TOTAL CHARGE PER SQ M
53.24
$
53.13
$
Calculated Development Charges | 24
As seen in Table 8, the calculated development charge rate for non-residential development
is $53.13 per square meter, which is $12.90 (32 percent) higher than the charges calculated
in 2019 (indexed). Non-residential development is currently exempt from development
charges therefore the full $53.13 per square metre would be the difference between the
current and calculated charges.
i.
Statutory Phase-in of Calculated Development Charges
The DCA now requires that the calculated development charge rates be phased-in over a
five year period based on the following:
Year 1 = 80% of calculated rates
Year 2 = 85% of calculated rates
Current
Calculated
2019 Calculated
Calculated
Residential
Residential
Residential
Residential
Service
Charge
Charge
Charge (Indexed)
Charge
($/SDU)
($/SDU)
$
($/SDU)
($/SDU)
$
FIRE SERVICES
482
$
1,162
$
680
$
1,188
$
1,162
$
(26)
$
LIBRARY SERVICES
354
$
1,267
$
913
$
873
$
1,267
$
394
$
PARKS AND RECREATION
4,210
$
12,894
$
8,684
$
10,371
$
12,894
$
2,523
$
SERVICES RELATED TO A HIGHWAY:
PUBLIC WORKS: BUILDINGS & FLEET
268
$
724
$
456
$
660
$
724
$
64
$
ROADS & RELATED
$698
3,229
$
2,531
$
1,721
$
3,229
$
1,508
$
DEVELOPMENT-RELATED STUDIES
120
$
288
$
168
$
297
$
288
$
(9)
$
TOTAL CHARGE
6,131
$
19,564
$
13,433
$
15,110
$
19,564
$
4,454
$
Difference in
Charge
Difference in
Charge
TABLE 7
TOWN OF BRACEBRIDGE
COMPARISON OF CALCULATED AND CURRENT
RESIDENTIAL DEVELOPMENT CHARGES
Current
Calculated
2019 Calculated
Calculated
Non-Residential
Non-Residential
Non-Residential
Non-Residential
Service
Charge
Charge
Charge (Indexed)
Charge
($/Sq. M)
($/Sq. M)
$
($/Sq. M)
($/Sq. M)
$
FIRE SERVICES
-
$
11.42
$
11.42
$
12.39
$
11.42
$
(0.97)
$
LIBRARY SERVICES
-
$
-
$
-
$
-
$
-
$
-
$
PARKS AND RECREATION
-
$
-
$
-
$
-
$
-
$
-
$
SERVICES RELATED TO A HIGHWAY:
PUBLIC WORKS: BUILDINGS & FLEET
-
$
7.12
$
7.12
$
6.84
$
7.12
$
0.28
$
ROADS & RELATED
-
$
31.75
$
31.75
$
17.92
$
31.75
$
13.83
$
DEVELOPMENT-RELATED STUDIES
-
$
2.84
$
2.84
$
3.08
$
2.84
$
(0.24)
$
TOTAL CHARGE
-
$
53.13
$
53.13
$
40.23
$
53.13
$
12.90
$
TABLE 8
TOWN OF BRACEBRIDGE
COMPARISON OF CALCULATED AND CURRENT
NON-RESIDENTIAL DEVELOPMENT CHARGES
Difference in
Charge
Difference in
Charge
Calculated Development Charges | 25
Year 3 = 90% of calculated rates
Year 4 = 95% of calculated rates
Year 5 = 100% of calculated rates
Table 9 provides a summary of the 5-year phase in for the fully calculated residential and
non-residential rates in the Town of Bracebridge. The phase-in of the development charges
will be subject to the provisions of the DCA, as amended.
Charge Type
Fully Calculated
Year 1 (80%)
Year 2 (85%)
Year 3 (90%)
Year 4 (95%)
Year 5 (100%)
Singles & Semis
$19,564
$15,651
$16,629
$17,608
$18,586
$19,564
Other Multiples
$16,701
$13,361
$14,196
$15,031
$15,866
$16,701
Apartments: 2 BR or more
$13,520
$10,816
$11,492
$12,168
$12,844
$13,520
Apartments: 1 BR or less
$10,339
$8,271
$8,788
$9,305
$9,822
$10,339
Non-Residential
$53.13
$42.50
$45.16
$47.82
$50.47
$53.13
Note: The 5-year rates represent the fully calculated DC, which includes development-related studies
TOWN OF BRACEBRIDGE
TABLE 9
CALCULATION OF STATUTORY 5-YEAR PHASE-IN
Cost of Growth Analysis | 26
7. COST OF GROWTH ANALYSIS
This section summarizes the examination of the long-term capital and operating costs as
well as the asset management-related annual provisions for the capital facilities and
infrastructure to be included in the DC By-law(s). The examination is required as one of the
provisions of the DCA. Additional details on the cost of growth analysis, including asset
management analysis, are included in Appendix E.
A.
ASSET MANAGEMENT PLAN
Tables 10 summarizes the annual capital provisions required to replace the capital
infrastructure proposed to be funded under the development charges by-law. This estimate
is based on information obtained from the Town's 2022 Asset Management Plan to
determine useful life assumptions and discussions with staff to determine the capital cost
of acquiring and/or constructing each asset.
Table 10 illustrates that, by 2034, the Town will need to fund approximately an additional
$772,000 per annum to properly fund the full life-cycle costs of the new assets supported
under the DC by-law. The calculated annual funding provision should be considered within
the context of the Town's projected growth; over the next ten years (to 2033) the forecast
predicts an increase of approximately 1,145 dwellings, which represents a 12 per cent
increase over the existing base.
Additionally, about 776 net new employees occupying 39,440 square metres of non-
residential building space are anticipated in the Town over the next ten years. This growth
will have the effect of increasing the overall assessment base and additional user fee and
charges revenues to offset the capital asset provisions required to replace the
infrastructure proposed to be funded under the DC by-law.
Service
DC Recoverable
Non-DC Funded
DC Related
Non-DC Related
Fire Services
1,252,000
$
4,864,000
$
71,000
$
187,000
$
Library Services
567,000
$
683,000
$
36,000
$
44,000
$
Parks And Recreation
7,069,000
$
5,541,000
$
408,000
$
330,000
$
Services Related To A Highway: Public Works: Buildings & Fleet
1,058,000
$
-
$
73,000
$
-
$
Development-Related Studies
-
$
-
$
-
$
-
$
Services Related To A Highway: Roads & Related
5,439,000
$
7,543,000
$
184,000
$
251,000
$
772,000
$
812,000
$
Note: Development-Related studies are not considered tangible capital assets.
Capital Program
Provision by 2034
Total
TOWN OF BRACEBRIDGE
CALCULATED ANNUAL PROVISION BY 2034
2024-2033
Calculated AMP Annual
TABLE 10
Cost of Growth Analysis | 27
B.
LONG-TERM CAPITAL AND OPERATING COSTS
Table 11 summarizes the estimated increase in net operating costs that the Town will
experience for additions associated with the planned capital program for both the General
and Roads and Related Services. The Town's annual net operating costs are estimated to
increase by $1.53 million by 2033.
Appendix D also summarizes the components of the development related capital program
that will require funding from non-development charge sources. Of the $47.98 million net
municipal cost of all services, about $14.29 million will need to be funded from non-
development charge sources over the next ten years. This is entirely related to shares of
projects related to facility and infrastructure replacement and for non-development-related
shares of projects that provide benefit to the existing community. A further $12.92 million
relates to post-2033 shares of projects which may need to be interim financed.
Council is made aware of these estimates so that they understand the financial implications
of the quantum and timing of the projects included in the development related capital
forecast in this study.
TABLE 11
TOWN OF BRACEBRIDGE
ESTIMATED NET OPERATING COST OF THE PROPOSED
GROWTH-RELATED CAPITAL PROGRAM
Estimated
Net Cost
(in constant $2024)
2033
Fire Services
883.4
$
Construct New Station 2 (7,079 sq.ft)
$150.00 per square foot
812.3
$
Vehicles & Equipment
$0.05 per $1.00 new infrastructure
71.1
$
Library Services
-
$
New Library
MLCC - Captured in 2024 Budget
-
$
Parks and Recreation
374.3
$
New Multi-Use Community Centre
MLCC - Captured in 2024 Budget
-
$
Parkland and Trail Development
$0.03 per $1.00 new infrastructure
374.3
$
Public Works: Buildings & Fleet
156.1
$
Equipment
$0.15 per $1.00 new infrastructure
156.1
$
Roads and Related
114.5
$
Roads Construction
$100.00 per new household
114.5
$
TOTAL ESTIMATED OPERATING COSTS ($000)
1,528.2
$
Operating Costs
(in constant 2024 dollars)
Cost of Growth Analysis | 28
C.
THE PROGRAM IS DEEMED TO BE FINANCIALLY SUSTAINABLE
In summary, the asset management plan and long-term capital and operating analysis
contained in Appendix E demonstrates that the Town can afford to invest and operate the
identified general and engineered services infrastructure over the ten-year planning period.
Importantly, the Town's annual budget review allows staff to continue to monitor and
implement mitigating measures should the program become less sustainable.
Administration and Collection | 29
8. ADMINISTRATION AND COLLECTION
This section sets out the DCA requirements in respect of DC collection and administration.
A.
DEVELOPMENT CHARGES ADMINISTRATION AND COLLECTION
The DCA requirements in respect of the collection of DCs, certification and remittance, as
well as reserve fund management are outlined in this section.
i.
Development Charges Amount Payable and Date of Payment
The total amount of a DC is the amount of the DC that would be determined under the by-
law on the day of an application for site plan approval or the day of an application for
rezoning or, if neither of these apply, the day of building permit issuance. Full details on
determining the DCs payable in any particular case are provided in s.26 and s.26.2 of the
DCA.
The default date of payment of a DC is the date of building permit issuance. However,
under s.27 of the DCA the Town may enter into an agreement with a developer to alter the
timing of payment.
For three specific types of development DCs must be paid according to the following plan:
Six equal annual installments beginning at building occupancy (permit or actual
occupancy) and for the following five anniversaries of that date for rental housing
and institutional development.
Twenty-one equal annual installments beginning at building occupancy (permit or
actual occupancy) and for the following twenty anniversaries of that date for non-
profit housing development.
For required installments, the Town may charge interest from the date the DC would have
been payable to the date the instalment is paid. Interest may accrue on each installment
until the final payment has been made. Any skipped or late payments can be added to the
tax roll (including interest). Full details on the prescribed payment plans are provided in
s.26.1 of the DCA. In accordance with s.26.3 the maximum interest rate a municipality can
charge is prime plus 1 per cent.
Administration and Collection | 30
ii.
Reserve Funds
Under the DCA, a municipality that has passed a development charge by-law must establish
a separate reserve fund for each service to which the development charge relates and pay
each development charge it collects into the respective reserve fund. While the DCA does
permit municipalities to borrow from the reserve fund, the amount borrowed is to be repaid
with interest at a rate not less than the prescribed minimum interest rate. Additionally,
money in the reserve fund is to be spent only on development-related capital costs.
Annual financial statements are to be provided to Council and must include the following:
Opening and closing balances and in-year transactions
A description of service or category of service
Details on credits paid by individual credit holders
Amounts borrowed and purpose of borrowing
Interest accrued on borrowing
Amount and source of money used to repay borrowing
Projects funded from DCs including amount and source of DC and non-DC funding
Statutory and non-statutory exemptions should be funded from non-DC sources.
iii.
Changes Arising From the More Homes Built Faster Act (Bill 23)
As of November 28, 2022 there are several changes to the DCA due to the enactment and
Royal Assent of Bill 23. A list of the changes that are now in force is provided below in Table
15.
Table 15: Bill 23 - DCA Changes in Force as of March 21, 2024
Section
Description
Section 2(1)
Exemptions for existing rental residential buildings and a range of
residential units in existing and new houses.
Section 2(4)
Housing services are ineligible for DC funding (repeal of paragraph 17 of
s.2(4) of the DCA). Existing by-laws are deemed to be "amended" and no
development charges can be collected for housing services from
November 28, 2022 onward.
Section 4.2
Exemptions for non-profit housing development. This does not apply
with respect to a DC payable before November 28, 2022.
Section 4.3
Exemption for inclusionary zoning residential units. This does not apply
with respect to a DC payable before November 28, 2022.
Administration and Collection | 31
Section
Description
Section 5(1)
Historical service level calculation period extended from 10 years to 15
years. Does not apply to by-laws in force prior to November 28, 2022.
Section 5(4)
Studies, including DC studies, are no longer a DC-eligible capital cost.
Does not apply retroactively to by-laws that were in force prior to
November 28, 2022.
Section 5(6)
and Section
5(7)
DC by-laws passed on or after November 28, 2022 must be phased-in
according to a prescribed schedule. The phase-in also applies
retroactively to by-laws passed on or after January 1, 2022 as well as to
the DCs "frozen" under s.26.2 of the DCA.
Section 9(1)
Maximum life of a DC by-law extended from 5 years to 10 years. This
does not apply to by-laws in-force before November 28, 2022.
Section 26.1
Deferral payments now apply to rental housing and institutional
development. Interest on deferral payments is now capped at prime plus
1% in accordance with s.26.3.
Section 26.2
DCs for rental housing development are now discounted based on the
number of bedrooms proposed. Interest on DC freeze now capped at
prime plus 1% in accordance with section 26.3.
Section 26.3
Maximum interest rates are capped at prime plus 1%. This does not
apply with respect to a DC that was payable before November 28, 2022.
Section 35
Municipalities are now required to spend or allocate at least 60% of
reserve balances each year for Water Supply, Wastewater, and Services
Related to a Highway beginning in 2023.
Section
60(1)(s.4)
Additional services for which municipalities are required to spend or
allocate at least 60% of reserve fund balances may be prescribed
through Regulations (none are proposed as of yet).
Table 16 summarizes the DCA changes that will take effect at a date to be determined. It is
noted that section 60(1)(l) of the DCA allows for future regulations to identify services for
which land will be an ineligible capital cost. No regulations have been released in this
regard.
Administration and Collection | 32
Table 16: Bill 23 - DCA Changes Not Currently In Force
Section
Description
DCA, Section
4.1
Exemptions for affordable and attainable residential units.
Note: Implementation is contingent on the Minister developing a
definition of "attainable residential unit" as well as bulletins to establish
eligibility and (possibly) standard forms of agreement to assist with
administration.
DCA, Section
44(4)
Rules for front ending agreements as they relate to affordable and
attainable residential units.
DCA, Section
60(1)(d.2)
and 9d.3)
Prescribes developments and criteria related to attainable residential
units (section 4.1).
iv.
Recommendations
As required under the DCA, the Town should codify any rules regarding
application of the by-law and exemptions within the DC by-law proposed for
adoption.
It is recommended that Council adopt the development-related capital forecast
included in this Background Study, subject to annual review through the Town's
normal capital budget process.
It is recommended that limited exemptions, other than those required in the
DCA, be formally adopted in the by-laws.
It is recommended that the Town continue to include indexing provisions in the
by-law so as to ensure that the DC rates incorporate inflationary increases over
the by-law term.
B.
CONSIDERATION FOR AREA-RATED SERVICES
In accordance with the recent changes to s.10(2) of the DCA, a development charge
background study must give consideration for "the use of more than one development
charge by-law to reflect different needs for services in different areas". Following
consultation with Town staff, it was determined that a municipal-wide approach continues
to be most appropriate for the nature of the works and services provided in the Town, and
as such, only a Town-wide charge has been proposed.
Administration and Collection | 33
For all of the development charge eligible services that Bracebridge provides, the full range
of capital facilities, land, equipment and infrastructure is available throughout the Town. All
residents therefore have access to all facilities. A widely accepted method for recovering
the development-related capital costs for such services is to apportion them over all new
development anticipated in the Town.
The needs for servicing are outlined as follows:
-
Services such as Library and Parks & Recreation are open and accessible to all
residents in the Town and are driven and planned for based on Town-wide
population growth.
Fire Services, Services Related to a Highway and Development-Related Studies are
provided to all residents and employees in the Town and are driven and planned for
based on Town-wide population or population and employment growth.
APPENDIX A
DEVELOPMENT FORECAST
Appendix A | 34
DEVELOPMENT FORECAST
This appendix provides the details of the development forecast used in the preparation of
the Development Charges Background Study for the Town of Bracebridge. The forecast
described herein is consistent with governing legislation and represents a best estimate of
the amount and type of development that is likely to occur in the Town from 2024 to 2033.
The results of the forecasts are presented in the following tables:
Historical Development
A-1
Historical Population, Households & Employment Summary
A-2
Historical Households by Period of Construction Showing Household Size
Forecast Development
A-3
Forecast Population, Household and Employment Forecast Summary
A-4
Occupied Households by Unit Type
A-5
Growth in Households by Unit Type
A-6
Forecast Population in New Household by Unit Type
A-7
Place of Work Employment and Non-Residential Space Forecast
The forecasts were prepared by Hemson Consulting Ltd. and are based on a range of
statistical data including Statistics Canada Census and National Household Survey data,
Canada Mortgage Housing Corporation (CMHC) housing market information. Importantly, the
forecasts align with the District of Muskoka Phase 1: Growth Update Report (January 30,
2024). This study provided a summary of the District of Muskoka draft population, housing
and employment growth scenarios with allocations by Area Municipality. This Phase 1:
Growth Update Report provides details on the forecast methodology and key assumptions.
A.
FORECAST APPROACH, KEY ASSUMPTIONS AND HISTORICAL
TRENDS
The Development Charges Act (DCA) requires the Town to estimate "the anticipated
amount, type and location of development" for which development charges may be imposed.
The development forecast must cover both residential and non-residential development and
be specific enough with regards to quantum, type, location and timing of development to
allow the Town to prepare a reasonable development-related capital program.
Appendix A | 35
The forecast is based on Census years and is translated into the time periods required for
DC purposes, generally pro-rating the Census periods to the DC planning periods. Historical
population and employment set out in this appendix are used to determine the average
service levels attained in the Town over the last fifteen years (2009-2023).
Population figures shown in the development forecast represent mid-year estimates.
Population figures account for:
population recorded in the Census ("Census population"). This definition does not
include the Census net under-coverage which represents those who were missed or
double-counted by the Census;
seasonal residents who typically maintain a primary place of residence outside the
Town.
Similarly, the forecasts of households and housing units account for both permanently
occupied households and households that are occupied only part of the year, usually the
summer months.
Historical data indicates that the Town's population increased from 22,976 in 2008 to
25,394 in 2023 -- an increase of 2,418 people of which 14 per cent were seasonal residents.
Total dwellings increased from 8,230 to 9,539 over the same period, of which 10 per cent
were seasonal dwellings (see Table A.1).
"Place of Work Employment" figures in the forecasts record where people work rather than
their place of residence. It includes all employment with a regular or no fixed place of work.
However, work-at-home employment is excluded from the figures as, for development
charge purposes, this type of employment is considered not to require building floorspace
for its activities.
Employment is divided into three land-use based categories:
Population-related employment is employment that primarily serves a resident
population and includes retail, education, healthcare, and local government. This
generally grows in line with population growth but is also influenced by tourism.
Jobs under this category typically locate in land zoned for commercial and
institutional uses, but may also be located in resorts and mixed-use areas.
Employment-land employment refers to traditional industrial-type employment
primarily accommodated in low-rise industrial buildings in business parks and
employment areas. Given the spatial and operational needs of these types of jobs,
they are almost exclusively located in lands zoned for industrial employment uses.
Appendix A | 36
Other / Rural-based employment refers to jobs scattered throughout the rural area,
primarily related to agricultural, recreational and primary industries. This is a very
small component of the employment base in Bracebridge.
Historical employment figures are shown in Table A.1. There are currently about 8,100 jobs
in the Town, however, place of work employment has fallen over the planning period from
about 8,560 jobs in 2008. As a result, the Town's activity rate (the ratio of employment to
population) has fallen from 55 per cent to about 46 per cent over the last fifteen years.
Table A.2 provides details on historical occupancy patterns for permanently occupied
dwelling units in Bracebridge. The overall average occupancy level in the Town for single
and semi-detached units is 2.48 persons per housing unit (PPU). Occupancy levels for
recently constructed units, between 2011 and 2021, are used in the development charges
calculation since they better reflect the number of people that are likely to reside in new
development. The average PPU of permanent single and semi-detached units built in the
Town in the period 2011 to 2021 is 2.42. Average PPUs for recently constructed row and
apartment housing, are 2.17 and 1.39 respectively.
It is noted that the PPUs of seasonal dwellings in Muskoka are considerably higher than
those of permanently occupied dwellings. This is borne out by the Phase 1: Growth Update
Report and Muskoka District Second Home Study.
B.
FORECAST RESULTS
A ten-year development forecast, from 2024 to 2033, has been used for all the development
charge eligible services in the Town.
Development charges are levied on residential development as a charge per new unit.
Therefore, for the residential forecast, a projection of both the population growth as well as
the population in new housing units is required.
The population growth1 determines the need for additional facilities and provides
the foundation for the development-related capital program.
When calculating the development charge, however, the development-related net
capital costs are spread over the total additional population that occupy new
housing units. This population in new units represents the population from which
development charges will be collected.
1 Commonly referred to as "net population growth" in the context of development charges
Appendix A | 37
Development charges are levied on non-residential development as a charge per m2 of
Gross Floor Area (GFA). As with the residential forecast, the non-residential forecast
requires both a projection of employment growth as well as a projection of the employment
growth associated with new floorspace in the Town.
i.
Residential Development Forecast
The residential development forecast incorporates anticipated growth in population and
private dwellings (permanent and seasonal) by type. As shown in Table A.3, the Town's
total population is forecast to grow from an estimated 25,394 in 2023 to 27,533 in 2033, with
the majority of growth being permanent residents. Private dwellings are forecast to increase
by 1,145 units over the next ten years, of which, almost entirely related to be units occupied
by permanent residents.
The majority of new housing (68 per cent), including seasonal housing, is anticipated to be
single detached dwelling units (see Tables A.5 and A.6). Row Housing will comprise about
18 per cent of the next ten-year growth with apartments representing the balance of the
unit growth (14 per cent).
Population growth in the new units is estimated by applying the following PPUs to the
housing unit forecast: 2.46 for single and semi-detached units; 2.10 for rows; and 1.50 for
apartments. The assumptions are informed by the historical occupancy patterns for
permanently occupied units set out in Table A.3 and are weighted based on the anticipated
mix of seasonal and permanent units and the higher PPUs associated with seasonal units.
The total forecast population in new housing units over the 2024 to 2033 period is 2,594, of
which, about 75 per cent will be single and semi-detached housing types (see Table A.6).
ii.
Non-Residential Development Forecast
Non-residential development charges are calculated on a square metre of gross floor area
(GFA) basis. Therefore, as per the DCA, a forecast of non-residential building space has
been developed. As with the residential forecast, a growth forecast from 2024 to 2033 has
been used for all the development charge eligible services in the Town.
Employment densities have been used to convert the employment forecast into building
space estimates. The following densities, by employment type, have been utilized in this
Study:
Population-Related Employment: 40 square metres per employee
Employment Land:
80 square metres per employee
Appendix A | 38
The GFA forecasts are provided in Table 7. No square metres per employee has been
allocated for rural employment. The total GFA growth is forecast at 39,440 square metres
over the ten-year period with an accompanying employment growth of 776 employees. Of
the total growth, about 65 per cent of new jobs will be population-related, mostly retail,
education, healthcare, local government and other jobs that primarily serve the local
population (see Table A.7).
Appendix A | 39
Year Round
Annual
Seasonal
Annual
Total
Annual
Permanent
Dwellings
Seasonal
Dwellings
Total
Dwellings
Employment
Employment
Mid-Year
Population
Growth
Population
Growth
Population
Growth
Dwellings
Growth
Dwellings
Growth
Dwellings
Growth
By POW
Growth
Activity Rate
2008
15,580
-60
7,396
99
22,976
39
6,264
12
1,966
33
8,230
45
8,562
-51
55.0%
2009
15,520
-60
7,496
100
23,016
40
6,276
12
2,000
34
8,276
46
8,508
-54
54.8%
2010
15,460
-60
7,597
101
23,057
41
6,288
12
2,035
35
8,323
47
8,450
-58
54.7%
2011
15,400
-60
7,700
103
23,100
43
6,300
12
2,070
35
8,370
47
8,390
-60
54.5%
2012
15,518
118
7,680
-20
23,198
98
6,388
88
2,082
12
8,470
100
8,374
-16
54.0%
2013
15,637
119
7,660
-20
23,297
99
6,477
89
2,094
12
8,571
101
8,358
-16
53.5%
2014
15,757
120
7,640
-20
23,397
100
6,567
90
2,106
12
8,673
102
8,342
-16
52.9%
2015
15,878
121
7,620
-20
23,498
101
6,658
91
2,118
12
8,776
103
8,326
-16
52.4%
2016
16,000
122
7,600
-20
23,600
102
6,750
92
2,130
12
8,880
104
8,310
-16
51.9%
2017
16,252
252
7,620
20
23,872
272
6,843
93
2,122
-8
8,965
85
8,233
-77
50.7%
2018
16,508
256
7,640
20
24,148
276
6,938
95
2,114
-8
9,052
87
8,156
-77
49.4%
2019
16,768
260
7,660
20
24,428
280
7,034
96
2,106
-8
9,140
88
8,078
-78
48.2%
2020
17,032
264
7,680
20
24,712
284
7,131
97
2,098
-8
9,229
89
7,999
-79
47.0%
2021
17,300
268
7,700
20
25,000
288
7,230
99
2,090
-8
9,320
91
7,920
-79
45.8%
2022
17,476
176
7,720
20
25,196
196
7,337
107
2,092
2
9,429
109
8,003
83
45.8%
2023
17,654
178
7,740
20
25,394
198
7,445
108
2,094
2
9,539
110
8,086
83
45.8%
Growth 2009-2023
2,074
344
2,418
1,181
128
1,309
-476
Source: District of Muskoka Phase 1: Growth Update Report (January 30, 2024)
TABLE A.1
TOWN OF BRACEBRIDGE
POPULATION, HOUSEHOLDS AND EMPLOYMENT
Appendix A | 40
Dwelling Unit Type
Pre 1945
1946-1960
1961-1970
1971-1980
1981-1990
1991-1995
1996-2000
2001-2005
2006-2010
2011-2016
2016-2021
Pre 2011
2011-2021
Total
Singles/Semis
Household Population
1,450
975
1,500
2,700
2,650
730
650
1,050
975
480
825
12,680
1,305
13,985
Perm. Households
625
415
675
1,055
995
305
255
405
380
220
320
5,110
540
5,650
Household Size
2.32
2.35
2.22
2.56
2.66
2.39
2.55
2.59
2.57
2.18
2.58
2.48
2.42
2.48
Rows
Household Population
0
0
55
75
250
135
50
60
40
90
105
665
195
860
Perm. Households
0
0
25
50
125
60
25
35
15
40
50
335
90
425
Household Size
N/A
N/A
2.20
1.50
2.00
2.25
2.00
1.71
2.67
2.25
2.1
1.99
2.17
2.02
Apartments
Household Population
310
55
160
255
315
85
0
80
130
125
90
1,390
215
1,605
Perm. Households
175
60
100
145
200
70
10
65
110
110
45
935
155
1,090
Household Size
1.77
0.92
1.60
1.76
1.58
1.21
0.00
1.23
1.18
1.14
2.000
1.49
1.39
1.47
All Units
Household Population
1,760
1,030
1,715
3,030
3,215
950
700
1,190
1,145
695
1,020
14,735
1,715
16,450
Perm. Households
800
475
800
1,250
1,320
435
290
505
505
370
415
6,380
785
7,165
Household Size
2.20
2.17
2.14
2.42
2.44
2.18
2.41
2.36
2.27
1.88
2.46
2.31
2.18
2.3
Source: Statistics Canada, 2021 Special Run for Town of Bracebridge.
Period of Construction
Period of Construction Summary
TABLE A.2
TOWN OF BRACEBRIDGE
HISTORICAL HOUSEHOLDS BY CONSTRUCTION PERIOD SHOWING HOUSEHOLD SIZE
Appendix A | 41
Population
Households
Employment
Permanent
Permanent
Seasonal
Seasonal
Total Adj.
Total
Permanent
Dwellings
Seasonal
Dwellings
Total
Dwellings
Employment
Employment
Mid-Year
Population
Pop'n Growth
Population
Pop'n Growth
Population
Pop'n Growth
Dwellings
Growth
Dwellings
Growth
Dwellings
Growth
By POW
Growth
Activity Rate
2023
17,654
178
7,740
20
25,394
198
7,445
108
2,094
2
9,539
110
8,086
83
45.8%
2024
17,834
180
7,760
20
25,594
200
7,555
110
2,096
2
9,651
112
8,170
84
45.8%
2025
18,016
182
7,780
20
25,796
202
7,667
112
2,098
2
9,765
114
8,255
85
45.8%
2026
18,200
184
7,800
20
26,000
204
7,780
113
2,100
2
9,880
115
8,340
85
45.8%
2027
18,415
215
7,800
0
26,215
215
7,891
111
2,102
2
9,993
113
8,415
75
45.7%
2028
18,632
217
7,800
0
26,432
217
8,003
112
2,104
2
10,107
114
8,490
75
45.6%
2029
18,852
220
7,800
0
26,652
220
8,117
114
2,106
2
10,223
116
8,566
76
45.4%
2030
19,075
223
7,800
0
26,875
223
8,233
116
2,108
2
10,341
118
8,643
77
45.3%
2031
19,300
225
7,800
0
27,100
225
8,350
117
2,110
2
10,460
119
8,720
77
45.2%
2032
19,515
215
7,800
0
27,315
215
8,459
109
2,112
2
10,571
111
8,791
71
45.0%
2033
19,733
218
7,800
0
27,533
218
8,570
111
2,114
2
10,684
113
8,862
71
44.9%
2024-2033
2,079
60
2,139
1,125
20
1,145
776
Source: District of Muskoka Phase 1: Growth Update Report (January 30, 2024)
TABLE A.3
POPULATION, HOUSEHOLDS AND EMPLOYMENT FORECAST SUMMARY
TOWN OF BRACEBRIDGE
Appendix A | 42
Permanent by Unit Type
Singles &
Rows & Other
Seasonal
Total
Mid-Year
Semis
Multiples
Apartments
Total
Dwellings
Dwellings
2024
5,965
717
873
7,555
2,096
9,651
2025
6,042
733
892
7,667
2,098
9,765
2026
6,120
750
910
7,780
2,100
9,880
2027
6,196
771
924
7,891
2,102
9,993
2028
6,273
792
938
8,003
2,104
10,107
2029
6,351
814
952
8,117
2,106
10,223
2030
6,430
837
966
8,233
2,108
10,341
2031
6,510
860
980
8,350
2,110
10,460
2032
6,582
881
996
8,459
2,112
10,571
2033
6,655
902
1,013
8,570
2,114
10,684
Source: District of Muskoka Phase 1: Growth Update Report (January 30, 2024)
TABLE A.4
FORECAST OCCUPIED HOUSEHOLDS BY UNIT TYPE
TOWN OF BRACEBRIDGE
Appendix A | 43
Permanent by Unit Type
Seasonal Units
Total Permanent & Seasonal by Unit Type
Singles &
Rows & Other
Singles &
Rows & Other
Singles &
Rows & Other
Mid-Year
Semis
Multiples
Apartments
Total
Semis
Multiples
Apartments
Total
Semis
Multiples
Apartments
Total
2024
76
16
18
110
2
0
0
2
78
16
18
112
2025
77
16
19
112
2
0
0
2
79
16
19
114
2026
78
17
18
113
2
0
0
2
80
17
18
115
2027
76
21
14
111
2
0
0
2
78
21
14
113
2028
77
21
14
112
2
0
0
2
79
21
14
114
2029
78
22
14
114
2
0
0
2
80
22
14
116
2030
79
23
14
116
2
0
0
2
81
23
14
118
2031
80
23
14
117
2
0
0
2
82
23
14
119
2032
72
21
16
109
2
0
0
2
74
21
16
111
2033
73
21
17
111
2
0
0
2
75
21
17
113
2024-2033
766
201
158
1,125
20
0
0
20
786
201
158
1,145
Source: District of Muskoka Phase 1: Growth Update Report (January 30, 2024)
GROWTH IN HOUSEHOLDS BY UNIT TYPE
TABLE A.5
TOWN OF BRACEBRIDGE
Appendix A | 44
Singles &
Rows & Other
Mid-Year
Semis
Multiples
Apartments
Total
2001
2025
194
34
29
257
2026
197
36
27
260
2027
192
44
21
257
2028
194
44
21
259
2029
197
46
21
264
2030
199
48
21
268
2031
202
48
21
271
2032
182
44
24
250
2033
185
44
26
255
2024-2033
1,934
422
238
2,594
Based on PPUs
2.46
2.10
1.50
FORECAST POPULATION IN NEW HOUSEHOLDS BY UNIT TYPE
TABLE A.6
TOWN OF BRACEBRIDGE
Appendix A | 45
Employment Density
Population-Related Employment
40.0 m2 per employee
Employment Land
80.0 m2 per employee
Rural Employment
-
m2 per employee
Mid-Year
Total Emp
Growth
Space (m2)
Total Emp
Growth
Space (m2)
Total Emp
Growth
Space (m2)
Total Emp
Growth
Space (m2)
2023
5,625
52
2,195
27
266
4
8,086
83
2024
5,678
53
2,120
2,223
28
2,240
270
4
0
8,170
84
4,360
2025
5,731
53
2,120
2,251
28
2,240
274
4
0
8,255
85
4,360
2026
5,785
54
2,157
2,279
28
2,208
276
2
0
8,340
85
4,365
2027
5,834
49
1,963
2,301
22
1,792
279
3
0
8,415
75
3,755
2028
5,883
49
1,960
2,324
23
1,840
282
3
0
8,490
75
3,800
2029
5,933
50
2,000
2,347
23
1,840
285
3
0
8,566
76
3,840
2030
5,983
50
2,000
2,370
23
1,840
288
3
0
8,643
77
3,840
2031
6,033
50
2,018
2,395
25
1,994
292
4
0
8,720
77
4,012
2032
6,080
47
1,862
2,416
21
1,686
295
3
0
8,791
71
3,548
2033
6,127
47
1,880
2,437
21
1,680
298
3
0
8,862
71
3,560
2024-2033
502
20,080
242
19,360
32
0
776
39,440
Source: District of Muskoka Phase 1: Growth Update Report (January 30, 2024)
Note: Excludes work at home employment.
TABLE A.7
TOWN OF BRACEBRIDGE
PLACE OF WORK EMPLOYMENT AND NON-RESIDENTIAL SPACE FORECAST
Total for DC Study
Rural Employment
Population Related
Employment Land Related
Appendix A | 46
APPENDIX B
TECHNICAL APPENDIX
Appendix B | 47
APPENDIX B - TECHNICAL APPENDIX
The following appendix provides the detailed analysis undertaken to establish the
development charge rates for each of the services in the Town of Bracebridge. Six
services have been analysed as part of the Development Charges study:
Appendix B.1
Fire Services
Appendix B.2
Library Services
Appendix B.3
Parks and Recreation
Appendix B.4
Services Related to a Highway: Public Works: Buildings & Fleet
Appendix B.5
Services Related to a Highway: Roads and Related
Appendix B.6
Development-Related Studies
Every service, with the exception of development-related studies, contains a set of three
tables. The tables provide the background data and analysis undertaken to arrive at the
calculated development charge rates for that particular service. An overview of the
content and purpose of each of the tables is given below.
TABLE 1
HISTORICAL SERVICE LEVELS
Table 1 presents the data used to determine the fifteen-year historical service level. The DCA
and O. Reg. 82/98 require that development charges be set at a level no higher than the
average service level provided in the municipality over the fifteen-year period immediately
preceding the preparation of the background study, on a service-by-service basis. For the
purpose of this study, the historical inventory period has been defined as 2009 to 2023.
O. Reg. 82/98 requires that when defining and determining historical service levels both
the quantity and quality of service be taken into consideration. In most cases, the service
levels are initially established in quantitative terms. For example, service levels for
buildings are presented in terms of square feet. The qualitative aspect is introduced by
considering the monetary value of the facility or service. In the case of buildings, for
example, the cost would be shown in terms of cost per square foot to replace or construct
a facility of the same quality. This approach helps to ensure that the development-related
capital facilities that are to be funded by new growth reflect not only the quantity
(number and size) but also the quality (replacement value or cost) of service provided by
the Town in the past. Both the quantitative and qualitative aspects of service levels used
in the current analysis are based on information provided by Town staff. This information
Appendix B | 48
is generally based on historical records and experience with costs to acquire or construct
similar facilities, equipment and infrastructure.
Table 1 also shows the calculation of the maximum allowable development charge
revenue that can be raised for each service. The "maximum allowable" development
charge revenue is calculated by taking the fifteen-year historical service level (expressed
as $/capita or $/population and employment) multiplied by the forecast increase in net
population (or net population growth plus employment) over the ten-year planning period.
The resulting figure is the value of capital infrastructure that would have to be acquired in
order to maintain the average fifteen-year historical service level.
There is also a requirement in the DCA to consider "excess capacity" within the Town's
existing infrastructure that may be available to partially meet future servicing
requirements. If Council has expressed its intent before or at the time the capacity was
created to recoup the cost of providing the capacity from new development, it is
considered "committed excess capacity" under the DCA, and the associated capital cost
is eligible for recovery.
TABLE 2 DEVELOPMENT-RELATED CAPITAL PROGRAM AND
CALCULATION OF THE "UNADJUSTED" DEVELOPMENT CHARGES
The DCA requires that Council express its intent to provide future capital facilities to
support future growth. Based on the development forecasts presented in Appendix A,
Hemson Consulting in collaboration with Town staff has developed a development-
related capital program which sets out the projects required to service anticipated growth
for the ten-year period from 2024 to 2033.
To determine the share of the program that is eligible for recovery through development
charges, the project costs are reduced by any anticipated grants and "replacement"
shares for all eligible services.
A replacement share occurs when a new facility will, at least in part, replace a facility that
is demolished, redeployed or will otherwise not be available to serve its former function.
The replacement share of the capital program is not deemed to be development-related
and is therefore removed from the development charge calculation. The capital cost for
replacement will require funding from non-development charge sources, typically property
taxes or user fees.
Appendix B | 49
The capital program less any replacement or benefit to existing shares yields the
development-related costs. Although deemed development-related, not all of the net
development-related capital program may be recoverable from development charges in
the period from 2024 to 2033. For some of the services, a portion of the capital program
will service growth that will not occur until after 2033. This portion of the capital program
is either deemed "pre-built" service capacity to be considered as committed excess
capacity to be recovered under future development, or is a service level increase. These
costs are identified under the Other Development Related column.
The remaining portion of the net capital program represents the development-related
cost that may be included in the development charge. In all cases, as required, this
amount is equal to or less than the maximum allowable capital amount as calculated in
Table 1. The result is the discounted development-related net capital cost that is eligible
for recovery against development over the period from 2024 to 2033.
The section below the capital program displays the calculation of the "unadjusted"
development charge rates. The term "unadjusted" development charge is used to
distinguish the charge that is calculated prior to cash flow financing considerations. The
cash flow analysis is shown in Table 3. The first step when determining the unadjusted
development charge rate is to allocate the development-related net capital cost between
the residential and non-residential sectors. For all services with the exception of Library
and Parks & Recreation, the development-related costs have been apportioned 73 per
cent residential and 27 per cent non-residential. This apportionment is based on the
anticipated shares of net population and employment growth over the ten-year forecast
period.
The development-related costs associated with the Library Services and Parks &
Recreation have been allocated 100 per cent to the residential sector since the need for
these services is generally driven by residential development.
The residential development-related net capital costs are then divided by the forecast
population growth in new units. This gives the unadjusted residential development charge
per capita. The non-residential development-related net capital costs are divided by the
forecast increase in non-residential gross floor area (GFA). This yields a charge per
square metre of new non-residential GFA.
Appendix B | 50
TABLE 3 CASH FLOW ANALYSIS
A cash flow analysis is also undertaken to account for the timing of projects and receipt
of development charges. Interest earnings or borrowing costs, therefore, are accounted
for in the calculation as allowed under the DCA. Based on the growth forecast, the
analysis calculates the development charge rate that is required to finance the net
development-related capital spending plan including provisions for any borrowing costs or
interest earnings on the reserve funds. The cash flow analysis is designed so that the
closing cash balance at the end of the planning period is as close to nil as possible.
In order to determine appropriate development charge rates reflecting borrowing and
earnings necessary to support the net development-related funding requirement,
assumptions are used for the long-term inflation rate and interest rate. An inflation rate
of 2.0 per cent is used for the funding requirements. An interest rate of 5.5 per cent is
used for borrowing on the funds and an interest rate of 3.5 per cent is applied to positive
balances.
Table 3 displays the results of the cash flow analysis and provides the adjusted or final
per capita residential and per square metre (of GFA) non-residential development
charges where applicable.
Appendix B | 51
APPENDIX B.1
FIRE SERVICES
Appendix B | 52
APPENDIX B.1: FIRE SERVICES
The Bracebridge Fire Department is responsible for the protection of the lives and
property of the residents through the provision of fire protection and emergency services
across the Town. The department is composed of firefighters that operate out of two fire
stations, one in Vankoughnet and one in Urban Bracebridge.
TABLE B.1-1
HISTORICAL SERVICE LEVELS
Table B.1-1 displays the fifteen-year historical inventory for buildings, land, vehicles and
furniture and equipment. The total building area of both fire stations in 2023 is 17,244
square feet. Note, 3,178 square feet of space associated with this station has been
deducted from the building inventory to account for outstanding debt considered excess
capacity. After accounting for this excess capacity, these buildings have a total
replacement value of $9.14 million.
The land associated with the two fire stations totals 3.30 hectares valued at $2.04 million. The
Bracebridge Fire Department fleet includes 12 vehicles and related equipment with a
replacement value of $6.3 million. Furniture, equipment, and personal firefighter equipment at
all stations are valued at approximately $1.20 million.
The full replacement value of the inventory of capital assets for Fire Services totals
$18.68 million and the fifteen-year historical average service level is $451.55 per
population and employment. The historical service level, multiplied by the ten-year
forecast growth in population and employment (2,915) results in a maximum allowable
funding envelope of $1.32 million.
TABLE B.1-2 DEVELOPMENT-RELATED CAPITAL PROGRAM AND
CALCULATION OF UNADJUSTED DEVELOPMENT
CHARGES
The first section of the capital program shown in Table 2 is the principal debenture
payments attributable the construction of Fire Station 1. The total remaining principal to
be repaid on this debenture is $2.49 million. A benefit to existing share equal to 17% has
outlined for this project (which is consistent with the 2019 Study). Interest on debt is
taken into account as part of the cash flow process in Table 3.
Appendix B | 53
The Fire Department is planning to expand and replace Fire Station 2 as part of the 10-
year capital program. This project is expected to cost approximately $4.6 million for the
construction of the building. Since the existing fire station 2 will be decommissioned,
$1.08 million of the cost is considered a replacement share and ineligible for recovery
from development charges.
The Town anticipates purchasing several new vehicles and pieces of equipment over the
planning period. This includes new water rescue equipment, 2 new tankers, a dry hydrant
system, and new Pickup Truck for use by the Fire Chief. These vehicles are expected to
cost $1.52 million. Of this total, a portion of the program is considered to be a
replacement of existing infrastructure and excluded from the DC calculation.
Altogether, the ten-year capital program for the Fire Services amounts to $8.61 million.
No grants or subsidies are expected to offset the cost of the capital program. A deduction
of $2.41 million is made to account for the replacement and benefit to existing shares
related to the decommissioning of Station 2 once the new fire station is constructed, and
the 2 tankers that will be taken out of service with the acquisition of the two new tankers
which will have additional capacity from those being replaced1. Due to funding envelope
limitations, a $4.55 million share of the capital program is deemed other development
related costs, and may be considered for recovery in subsequent development charge by-
laws. Approximately $332,000 will be funded through the Town's Fire Services existing
DC Reserve Fund.
The remaining $1.32 million will be funded through development charges over the period
between 2024 and 2033 and has been included in the DC rate calculations. The ten-year
development-related net capital cost is allocated 73 per cent ($960,876) to residential
development and 27 per cent ($355,392) to non-residential development. This ratio is
based on the share of ten-year population and employment growth. The residential share
of the net development-related capital cost is divided by the ten-year forecast growth in
population in new units (2,594) to derive an unadjusted charge of $370.42 per capita. The
non-residential share of the net development-related capital cost is divided by the ten-
year forecast growth in floor space (39,440) to derive an unadjusted charge of $9.01 per
square metre.
1 New Tanker 7 will have a water capacity of 2,500 Gallons while the new Tanker 8 will have a water capacity of
2,000 Gallons. The existing trucks being decommissioned both have 1,500 Gallon capacity.
Appendix B | 54
TABLE B.1-3
CASH FLOW ANALYSIS
After cash flow consideration, the residential charge increases to $472.32 per capita for
residential development and $11.42 per square metre for non-residential development.
The following table summarizes the calculation of the Fire Services development charge:
15-year Hist.
Service Level
per pop & emp
Total
Net DC Recoverable
$/capita
$/sq.m
$/capita
$/sq.m
$451.55
$8,605,195
$1,316,268
$370.42
$9.01
$472.32
$11.42
FIRE SERVICES SUMMARY
2024-2033
Unadjusted
Adjusted
Growth-Related Capital Program
Development Charge
Development Charge
Appendix B | 55
APPENDIX B.1
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
FIRE SERVICES
BUILDINGS
# of Square Feet
UNIT COST
Station
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/sq. ft.)
Dominion Fire Hall
4,600
4,600
4,600
4,600
4,600
4,600
4,600
4,600
4,600
-
-
-
-
-
-
650
$
Vankoughnet Fire Hall Station 2
1,264
1,664
1,664
1,664
1,664
1,664
1,664
1,664
1,664
1,664
1,664
1,664
1,664
1,664
1,664
650
$
Bracebridge Station 1, 225 Taylor Rd.
-
-
-
-
-
-
-
-
-
15,580
15,580
15,580
15,580
15,580
15,580
650
$
Committed Excess Capacity
(3,178)
(3,178)
(3,178)
(3,178)
(3,178)
(3,178)
650
$
Total (sq.ft.)
5,864
6,264
6,264
6,264
6,264
6,264
6,264
6,264
6,264
14,066
14,066
14,066
14,066
14,066
14,066
Total ($000)
3,811.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
9,143.0
$
9,143.0
$
9,143.0
$
9,143.0
$
9,143.0
$
9,143.0
$
LAND
# of Hectares
UNIT COST
Station
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
Dominion Fire Hall
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
-
-
-
-
-
-
$618,000
Vankoughnet Fire Hall Station 2
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
$618,000
Bracebridge Station 1, 225 Taylor Rd.
-
-
-
-
-
-
-
-
-
2.10
2.10
2.10
2.10
2.10
2.10
$618,000
Total (ha)
1.30
1.30
1.30
1.30
1.30
1.30
1.30
1.30
1.30
3.30
3.30
3.30
3.30
3.30
3.30
Total ($000)
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
2,039.4
$
2,039.4
$
2,039.4
$
2,039.4
$
2,039.4
$
2,039.4
$
Appendix B | 56
APPENDIX B.1
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
FIRE SERVICES
VEHICLES
# of Vehicles
UNIT COST
Vehicle Type
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/vehicle)
Pumper
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
815,000
$
Aerial Pumper
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1,500,000
$
Fire Boat
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Tanker
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
600,000
$
Rescue
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
800,000
$
1/2 Ton Truck
1
1
1
1
1
1
1
1
1
1
1
2
2
2
3
70,000
$
3/4 Ton Truck
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
110,000
$
Total (#)
10
10
10
10
10
10
10
10
10
10
10
11
11
11
12
Total ($000)
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,230.0
$
6,230.0
$
6,230.0
$
6,300.0
$
FURNITURE AND EQUIPMENT
Value of Furniture and Equipment ($)
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/firefighter)
Station Furniture and Equipment
82,000
$
84,000
$
85,000
$
89,000
$
93,000
$
97,000
$
100,000
$
103,000
$
105,000
$
257,000
$
375,000
$
375,000
$
375,000
$
375,000
$
375,000
$
Firefighter Equipment (# of Firefighters)
45
40
46
43
47
47
47
47
47
47
47
47
47
47
47
14,000
$
Spare Gear
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
14,000
$
Total (#)
57
52
58
55
59
59
59
59
59
59
59
59
59
59
59
Total ($000)
880.0
$
812.0
$
897.0
$
859.0
$
919.0
$
923.0
$
926.0
$
929.0
$
931.0
$
1,083.0
$
1,201.0
$
1,201.0
$
1,201.0
$
1,201.0
$
1,201.0
$
Appendix B | 57
APPENDIX B.1
TABLE 1
TOWN OF BRACEBRIDGE
CALCULATION OF SERVICE LEVELS
FIRE SERVICES
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Population
23,016
23,057
23,100
23,198
23,297
23,397
23,498
23,600
23,872
24,148
24,428
24,712
25,000
25,196
25,394
Employment
8,508
8,450
8,390
8,374
8,358
8,342
8,326
8,310
8,233
8,156
8,078
7,999
7,920
8,003
8,086
Total
31,524
31,507
31,490
31,572
31,655
31,739
31,824
31,910
32,105
32,304
32,506
32,711
32,920
33,199
33,480
INVENTORY SUMMARY ($000)
Buildings
3,811.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
4,071.6
$
9,143.0
$
9,143.0
$
9,143.0
$
9,143.0
$
9,143.0
$
9,143.0
$
Land
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
803.4
$
2,039.4
$
2,039.4
$
2,039.4
$
2,039.4
$
2,039.4
$
2,039.4
$
Vehicles
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,160.0
$
6,230.0
$
6,230.0
$
6,230.0
$
6,300.0
$
Furniture And Equipment
880.0
$
812.0
$
897.0
$
859.0
$
919.0
$
923.0
$
926.0
$
929.0
$
931.0
$
1,083.0
$
1,201.0
$
1,201.0
$
1,201.0
$
1,201.0
$
1,201.0
$
Total ($000)
11,655.0
$
11,847.0
$
11,932.0
$
11,894.0
$
11,954.0
$
11,958.0
$
11,961.0
$
11,964.0
$
11,966.0
$
18,425.4
$
18,543.4
$
18,613.4
$
18,613.4
$
18,613.4
$
18,683.4
$
Average
SERVICE LEVEL ($/pop & emp)
Service
Level
Buildings
120.91
$
129.23
$
129.30
$
128.96
$
128.62
$
128.28
$
127.94
$
127.60
$
126.82
$
283.03
$
281.27
$
279.51
$
277.73
$
275.40
$
273.09
$
187.85
$
Land
25.49
$
25.50
$
25.51
$
25.45
$
25.38
$
25.31
$
25.25
$
25.18
$
25.02
$
63.13
$
62.74
$
62.35
$
61.95
$
61.43
$
60.91
$
40.04
$
Vehicles
195.41
$
195.51
$
195.62
$
195.11
$
194.60
$
194.08
$
193.56
$
193.04
$
191.87
$
190.69
$
189.50
$
190.46
$
189.25
$
187.66
$
188.17
$
192.30
$
Furniture And Equipment
27.92
$
25.77
$
28.49
$
27.21
$
29.03
$
29.08
$
29.10
$
29.11
$
29.00
$
33.53
$
36.95
$
36.72
$
36.48
$
36.18
$
35.87
$
31.36
$
Total ($/pop & emp)
369.72
$
376.01
$
378.91
$
376.73
$
377.63
$
376.76
$
375.85
$
374.93
$
372.71
$
570.38
$
570.46
$
569.03
$
565.41
$
560.66
$
558.05
$
451.55
$
TOWN OF BRACEBRIDGE
CALCULATION OF MAXIMUM ALLOWABLE FUNDING ENVELOPE
FIRE SERVICES
10-Year Fuding Envelope Calculation
10 Year Average Service Level (2009 - 2023)
451.55
$
Net Population & Employment Growth (2024 - 2033)
2,915
Maximum Allowable Funding Envelope
1,316,268
$
Appendix B | 58
Gross
Grants/
Net
Total
Project Description
Project
Subsidies/Other
Municipal
BTE
Replacement
DC Eligible
Available
2024-
Other Dev.
Cost
Recoveries
Cost
(%)
& BTE Shares
Costs
DC Reserves
2033
Related
1.0
FIRE SERVICES
1.1 Fire Debt Payments (1)
1.1.1 Station 1 Debenture Payments (Principal)
2024 -
2024
155,077
$
-
$
155,077
$
17%
26,363
$
128,714
$
-
$
128,714
$
-
$
1.1.2 Station 1 Debenture Payments (Principal)
2025 -
2025
159,385
$
-
$
159,385
$
17%
27,095
$
132,289
$
-
$
132,289
$
-
$
1.1.3 Station 1 Debenture Payments (Principal)
2026 -
2026
163,154
$
-
$
163,154
$
17%
27,736
$
135,418
$
-
$
135,418
$
-
$
1.1.4 Station 1 Debenture Payments (Principal)
2027 -
2027
168,000
$
-
$
168,000
$
17%
28,560
$
139,440
$
-
$
-
$
139,440
$
1.1.5 Station 1 Debenture Payments (Principal)
2028 -
2028
172,846
$
-
$
172,846
$
17%
29,384
$
143,462
$
-
$
-
$
143,462
$
1.1.6 Station 1 Debenture Payments (Principal)
2029 -
2029
178,231
$
-
$
178,231
$
17%
30,299
$
147,932
$
-
$
-
$
147,932
$
1.1.7 Station 1 Debenture Payments (Principal)
2030 -
2030
183,615
$
-
$
183,615
$
17%
31,215
$
152,401
$
-
$
-
$
152,401
$
1.1.8 Station 1 Debenture Payments (Principal)
2031 -
2031
189,000
$
-
$
189,000
$
17%
32,130
$
156,870
$
-
$
-
$
156,870
$
1.1.9 Station 1 Debenture Payments (Principal)
2032 -
2032
194,923
$
-
$
194,923
$
17%
33,137
$
161,786
$
-
$
-
$
161,786
$
1.1.10 Station 1 Debenture Payments (Principal)
2033 -
2033
200,846
$
-
$
200,846
$
17%
34,144
$
166,702
$
-
$
-
$
166,702
$
1.1.11 Station 1 Debenture Payments (Remaining Principal)
2033 -
2033
723,568
$
-
$
723,568
$
17%
123,007
$
600,562
$
-
$
-
$
600,562
$
Subtotal Fire Debt Payments
2,488,645
$
-
$
2,488,645
$
423,070
$
2,065,576
$
-
$
396,421
$
1,669,155
$
1.2 Buildings
1.2.2 Construct New Station 2 (7,079 sq.ft)
2024 -
2026
4,601,350
$
-
$
4,601,350
$
24%
1,081,600
$
3,519,750
$
332,267
$
307,767
$
2,879,715
$
Subtotal Buildings
4,601,350
$
-
$
4,601,350
$
1,081,600
$
3,519,750
$
332,267
$
307,767
$
2,879,715
$
1.3 Vehicles and Equipment
1.3.1 New Water Rescue Equipment
2024 -
2024
18,000
$
-
$
18,000
$
0%
-
$
18,000
$
-
$
18,000
$
-
$
1.3.2 Tanker 7 (2500 Gallons)
2024 -
2024
605,200
$
-
$
605,200
$
60%
363,120
$
242,080
$
-
$
242,080
$
-
$
1.3.3 Tanker 8 (2000 Gallons)
2024 -
2024
675,000
$
-
$
675,000
$
80%
540,000
$
135,000
$
-
$
135,000
$
-
$
1.3.4 Dry Hydrant System / Static Water Source
2024 -
2026
142,000
$
-
$
142,000
$
0%
-
$
142,000
$
-
$
142,000
$
-
$
1.3.5 Truck 1 (Chief Vehicle)
2024 -
2024
75,000
$
-
$
75,000
$
0%
-
$
75,000
$
-
$
75,000
$
-
$
Subtotal Vehicles and Equipment
1,515,200
$
-
$
1,515,200
$
903,120
$
612,080
$
-
$
612,080
$
-
$
TOTAL FIRE SERVICES
8,605,195
$
-
$
8,605,195
$
2,407,790
$
6,197,406
$
332,267
$
1,316,268
$
4,548,870
$
Note 1: Principal Payments only. Interest Payments are included in the cash flow analysis (Table 3).
Residential Development Charge Calculation
Residential Share of 2024-2033 Discounted Growth-Related Capital Program
73%
960,876
$
2024 - 2033 Net Funding Envelope
1,316,268
$
10 Year Growth in Population in New Units
2,594
Unadjusted Development Charge Per Capita ($)
370.42
$
Reserve Fund Balance
Balance as of December 31, 2023
332,267
$
Non-Residential Development Charge Calculation
Non-Res Share of 2024-2033 Discounted Growth-Related Capital Program
27%
355,392
$
10 Year Growth in Square Metres
39,440
Unadjusted Development Charge Per sq. m ($)
9.01
$
Ineligible Costs
DC Eligible Costs
FIRE SERVICES
GROWTH-RELATED CAPITAL PROGRAM
TOWN OF BRACEBRIDGE
TABLE 2
APPENDIX B.1
Timing
Appendix B | 59
APPENDIX B.1
TABLE 3 - PAGE 1
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
FIRE SERVICES
RESIDENTIAL DEVELOPMENT CHARGE
FIRE SERVICES
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
242.6
$
(318.2)
$
(552.2)
$
(798.8)
$
(711.7)
$
(616.1)
$
(509.9)
$
(392.8)
$
(264.8)
$
(138.7)
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Fire Services: Prior Growth
80.9
$
80.9
$
80.9
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
242.6
$
- Fire Services: Non-Inflated
452.6
$
109.4
$
109.4
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
671.5
$
- Fire Station 1 Debt
94.0
$
96.6
$
98.9
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
289.4
$
- Fire Services: Inflated
627.4
$
290.7
$
296.8
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
1,214.9
$
NEW RESIDENTIAL DEVELOPMENT
- Population Growth in New Units
253
257
260
257
259
264
268
271
250
255
2,594
REVENUE
- Dev. Charge Receipts: Inflated
119.5
$
123.8
$
127.8
$
128.8
$
132.4
$
137.7
$
142.6
$
147.0
$
138.3
$
143.9
$
1,341.8
$
INTEREST
- Interest on Opening Balance
8.5
$
(17.5)
$
(30.4)
$
(43.9)
$
(39.1)
$
(33.9)
$
(28.0)
$
(21.6)
$
(14.6)
$
(7.6)
$
(228.2)
$
- Interest on In-year Transactions
(14.0)
$
(4.6)
$
(4.6)
$
2.3
$
2.3
$
2.4
$
2.5
$
2.6
$
2.4
$
2.5
$
(6.2)
$
- Interest on Station 1
(47.4)
$
(45.0)
$
(42.5)
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
(134.9)
$
TOTAL REVENUE
66.6
$
56.7
$
50.3
$
87.1
$
95.6
$
106.2
$
117.1
$
128.0
$
126.2
$
138.8
$
972.5
$
CLOSING CASH BALANCE
($318.2)
($552.2)
($798.8)
($711.7)
($616.1)
($509.9)
($392.8)
($264.8)
($138.7)
$0.1
2024 Adjusted Charge Per Capita
472.32
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 60
APPENDIX B.1
TABLE 3 - PAGE 2
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
FIRE SERVICES
NON-RESIDENTIAL DEVELOPMENT CHARGE
FIRE SERVICES
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
89.7
$
(111.9)
$
(193.0)
$
(278.8)
$
(247.9)
$
(213.7)
$
(176.2)
$
(135.6)
$
(89.6)
$
(46.2)
$
2024-2033 NON-RESIDENTIAL FUNDING REQUIREMENTS
- Fire Services: Prior Growth
29.9
$
29.9
$
29.9
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
89.7
$
- Fire Services: Non-Inflated
167.4
$
40.5
$
40.5
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
248.4
$
- Fire Station 1 Debt
34.8
$
35.7
$
36.6
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
107.0
$
- Fire Services: Inflated
232.1
$
107.5
$
109.8
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
449.4
$
NEW NON-RESIDENTIAL DEVELOPMENT
- Growth in GFA (m2)
4,360
4,360
4,365
3,755
3,800
3,840
3,840
4,012
3,548
3,560
39,440
REVENUE
- Dev. Charge Receipts: Inflated
49.8
$
50.8
$
51.9
$
45.5
$
47.0
$
48.4
$
49.4
$
52.6
$
47.5
$
48.6
$
491.5
$
INTEREST
- Interest on Opening Balance
3.1
$
(6.2)
$
(10.6)
$
(15.3)
$
(13.6)
$
(11.8)
$
(9.7)
$
(7.5)
$
(4.9)
$
(2.5)
$
(79.0)
$
- Interest on In-year Transactions
(5.0)
$
(1.6)
$
(1.6)
$
0.8
$
0.8
$
0.8
$
0.9
$
0.9
$
0.8
$
0.9
$
(2.2)
$
- Interest on Station 1
(17.5)
$
(16.7)
$
(15.7)
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
(49.9)
$
TOTAL REVENUE
30.4
$
26.4
$
24.0
$
31.0
$
34.2
$
37.5
$
40.6
$
46.1
$
43.4
$
46.9
$
360.4
$
CLOSING CASH BALANCE
($111.9)
($193.0)
($278.8)
($247.9)
($213.7)
($176.2)
($135.6)
($89.6)
($46.2)
$0.8
2024 Adjusted Charge Per Sq.M
11.42
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 61
APPENDIX B.2
LIBRARY SERVICES
Appendix B | 62
APPENDIX B.2: LIBRARY SERVICES
The Bracebridge Public Library is responsible for the delivery of library services in the
Town of Bracebridge. The Public Library currently operates one library on Manitoba
Street and is dedicated to providing library resources to the residents of the Town.
TABLE B.2-1
HISTORICAL SERVICE LEVELS
The total space used to provide library service in Bracebridge totals 8,700 square feet
with a full replacement value of $5.74 million. The land associated with this space totals
0.36 hectares with a value of approximately $223,000. Materials are valued at $1.23
million and furniture and equipment total approximately $586,000. Personal computer-
related equipment is excluded from the calculation as required by the DCA.
The full replacement value of the 2023 inventory of capital assets for Library Services is
$7.78 million, and the average historical service level over fifteen years is $353.78 per
capita. The historical service level multiplied by the forecasted ten-year net population
growth results in a maximum allowable funding envelope of $756,735.
TABLE B.2-2
DEVELOPMENT-RELATED CAPITAL PROGRAM AND
CALCULATION OF UNADJUSTED DEVELOPMENT CHARGES
The 2024-2033 development-related capital program for Library Services includes the
Library's portion of the principal payments towards the debentures for the new Muskoka
Lumber Community Centre (MLCC). The gross cost of the principal debt payments, which
can be attributed to Library, is $2.09 million over the period. Interest on debt is taken into
account as part of the cash flow process in Table 3.
The capital program also includes a provision for the acquisition of additional library
materials and equipment in the amount of $125,000 per year over the ten-year forecast
period; total $1.25 million. It is estimated that 30% of the additional materials purchased
will be replacements, so that share of the cost has been deemed a benefit to existing
development.
The total gross cost of the Library Service capital program is $3.34 million. Subsidies in
the amount of $190,663 are assumed and dedicated towards the MLCC project, and the
resulting net municipal cost of the entire library program is $3.15 million. A total of $1.09
million has been deemed a benefit to existing development and is not eligible for
recovery, leaving a total recoverable amount of $2.06 million. Most of the BTE costs are
Appendix B | 63
attributed to the MLCC debt payments - this share was calculated to represent the
existing library being decommissioned upon the new facility coming into service. The
uncommitted DC reserve fund balance of $449,786 is applied to projects occurring first in
the program. A large share of the capital program, approximately $851,000, is deemed to
be of "other development related" costs and it could be examined for recovery from other
funding sources and in future DC by-law updates.
The 2024-2033 DC costs eligible for recovery amount to $756,735 which is allocated
entirely against future residential development in the Town of Bracebridge. This yields an
unadjusted development charge rate of $291.73 per capita.
TABLE B.2-3
CASH FLOW ANALYSIS
After cash flow consideration, the residential calculated charge increases to $515.15 per
capita. The following table summarizes the calculation of the Library Services
development charge.
15-year Hist.
Service Level
per capita
Total
Net DC Recoverable
$/capita
$/sq.m
$/capita
$/sq.m
$353.78
$3,340,736
$756,735
$291.73
$0.00
$515.15
$0.00
LIBRARY SERVICES SUMMARY
2024-2033
Unadjusted
Adjusted
Growth-Related Capital Program
Development Charge
Development Charge
Appendix B | 64
APPENDIX B.2
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
LIBRARY SERVICES
BUILDINGS
# of Square Feet
UNIT COST
Branch Name
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/sq. ft.)
Manitoba Street Branch
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
660
$
Total (sq.ft.)
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
8,700
Total ($000)
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
LAND
# of Hectares
UNIT COST
Branch Name
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
Manitoba Street Branch
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
618,000
$
Total (ha)
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
0.36
Total ($000)
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
Appendix B | 65
APPENDIX B.2
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
LIBRARY SERVICES
MATERIALS
# of Materials
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/unit)
Volumes (excl Fenbrook Collection)
67,107
68,652
68,788
58,065
62,955
52,748
53,456
50,397
44,451
44,382
43,564
42,745
41,694
31,492
30,400
36
$
Fenbrook Collection
11,245
11,245
11,245
11,245
11,245
11,654
11,782
-
-
-
-
-
-
-
-
Electronic Resources ($)
12,200
$
12,200
$
12,200
$
12,200
$
20,600
$
34,400
$
47,900
$
65,500
$
84,800
$
104,700
$
109,315
$
112,070
$
119,298
$
127,634
$
132,999
$
Total (#)
78,352
79,897
80,033
69,310
74,200
64,402
65,238
50,397
44,451
44,382
43,564
42,745
41,694
31,492
30,400
Total ($000)
2,428.1
$
2,483.7
$
2,488.6
$
2,102.5
$
2,287.0
$
1,933.3
$
1,972.3
$
1,879.8
$
1,685.0
$
1,702.5
$
1,677.6
$
1,650.9
$
1,620.3
$
1,261.3
$
1,227.4
$
FURNITURE AND EQUIPMENT
Value of Furniture and Equipment ($)
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Shelving
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
280,000
$
Furniture and Equipment
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
306,000
$
Total ($000)
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
Appendix B | 66
APPENDIX B.2
TABLE 1
TOWN OF BRACEBRIDGE
CALCULATION OF SERVICE LEVELS
LIBRARY SERVICES
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Population
23,016
23,057
23,100
23,198
23,297
23,397
23,498
23,600
23,872
24,148
24,428
24,712
25,000
25,196
25,394
INVENTORY SUMMARY ($000)
Buildings
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
5,742.0
$
Land
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
222.5
$
Materials
2,428.1
$
2,483.7
$
2,488.6
$
2,102.5
$
2,287.0
$
1,933.3
$
1,972.3
$
1,879.8
$
1,685.0
$
1,702.5
$
1,677.6
$
1,650.9
$
1,620.3
$
1,261.3
$
1,227.4
$
Furniture And Equipment
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
586.0
$
Total ($000)
8,978.5
$
9,034.2
$
9,039.0
$
8,653.0
$
8,837.5
$
8,483.8
$
8,522.8
$
8,430.3
$
8,235.5
$
8,252.9
$
8,228.1
$
8,201.4
$
8,170.8
$
7,811.8
$
7,777.9
$
Average
SERVICE LEVEL ($/capita)
Service
Level
Buildings
249.48
$
249.04
$
248.57
$
247.52
$
246.47
$
245.42
$
244.36
$
243.31
$
240.53
$
237.78
$
235.06
$
232.36
$
229.68
$
227.89
$
226.12
$
240.24
$
Land
9.67
$
9.65
$
9.63
$
9.59
$
9.55
$
9.51
$
9.47
$
9.43
$
9.32
$
9.21
$
9.11
$
9.00
$
8.90
$
8.83
$
8.76
$
9.31
$
Materials
105.49
$
107.72
$
107.73
$
90.63
$
98.17
$
82.63
$
83.94
$
79.65
$
70.59
$
70.50
$
68.68
$
66.81
$
64.81
$
50.06
$
48.33
$
79.72
$
Furniture And Equipment
25.46
$
25.42
$
25.37
$
25.26
$
25.15
$
25.05
$
24.94
$
24.83
$
24.55
$
24.27
$
23.99
$
23.71
$
23.44
$
23.26
$
23.08
$
24.52
$
Total ($/capita)
390.10
$
391.82
$
391.30
$
373.01
$
379.34
$
362.60
$
362.70
$
357.21
$
344.99
$
341.76
$
336.83
$
331.88
$
326.83
$
310.04
$
306.29
$
353.78
$
TOWN OF BRACEBRIDGE
CALCULATION OF MAXIMUM ALLOWABLE FUNDING ENVELOPE
LIBRARY SERVICES
10-Year Fuding Envelope Calculation
10 Year Average Service Level (2009 - 2023)
353.78
$
Net Population Growth (2024 - 2033)
2,139
Maximum Allowable Funding Envelope
756,735
$
Appendix B | 67
Gross
Grants/
Net
Total
DC Eligible Costs
Project Description
Project
Subsidies/Other
Municipal
BTE
Replacement
DC Eligible
Available
2024-
Other Dev.
Cost
Recoveries
Cost
(%)
& BTE Shares
Costs
DC Reserves
2033
Related
2.0
LIBRARY SERVICES
2.1 MLCC Debenture (2022)
2.1.1 2022 MLCC Debenture Payments (Principal)
2024 -
2024
89,795
$
8,551
$
81,245
$
38%
30,685
$
50,559
$
50,559
$
-
$
-
$
2.1.2 2022 MLCC Debenture Payments (Principal)
2025 -
2025
93,698
$
9,736
$
83,962
$
38%
31,712
$
52,250
$
52,250
$
-
$
-
$
2.1.3 2022 MLCC Debenture Payments (Principal)
2026 -
2026
97,770
$
9,736
$
88,035
$
38%
33,250
$
54,785
$
54,785
$
-
$
-
$
2.1.4 2022 MLCC Debenture Payments (Principal)
2027 -
2027
102,020
$
9,736
$
92,284
$
38%
34,855
$
57,429
$
-
$
57,429
$
-
$
2.1.5 2022 MLCC Debenture Payments (Principal)
2028 -
2028
106,454
$
9,736
$
96,718
$
38%
36,530
$
60,189
$
-
$
60,189
$
-
$
2.1.6 2022 MLCC Debenture Payments (Principal)
2029 -
2029
111,080
$
9,407
$
101,673
$
38%
38,401
$
63,272
$
-
$
63,272
$
-
$
2.1.7 2022 MLCC Debenture Payments (Principal)
2030 -
2030
115,908
$
9,407
$
106,501
$
38%
40,224
$
66,276
$
-
$
-
$
66,276
$
2.1.8 2022 MLCC Debenture Payments (Principal)
2031 -
2031
120,946
$
9,407
$
111,538
$
38%
42,127
$
69,411
$
-
$
-
$
69,411
$
2.1.9 2022 MLCC Debenture Payments (Principal)
2032 -
2032
126,202
$
9,407
$
116,795
$
38%
44,112
$
72,683
$
-
$
-
$
72,683
$
2.1.10 2022 MLCC Debenture Payments (Principal)
2033 -
2033
131,688
$
9,407
$
122,280
$
38%
46,184
$
76,096
$
-
$
-
$
76,096
$
Subtotal MLCC Debenture (2022)
1,095,562
$
94,531
$
1,001,031
$
378,080
$
622,951
$
157,595
$
180,890
$
284,467
$
2.2 MLCC Debenture (2023)
2.2.1 2023 MLCC Debenture Payments (Principal)
2024 -
2024
80,068
$
8,695
$
71,372
$
38%
26,957
$
44,416
$
44,416
$
-
$
-
$
2.2.2 2023 MLCC Debenture Payments (Principal)
2025 -
2025
83,867
$
9,901
$
73,966
$
38%
27,936
$
46,029
$
46,029
$
-
$
-
$
2.2.3 2023 MLCC Debenture Payments (Principal)
2026 -
2026
87,846
$
9,900
$
77,946
$
38%
29,439
$
48,506
$
48,506
$
-
$
-
$
2.2.4 2023 MLCC Debenture Payments (Principal)
2027 -
2027
92,014
$
9,900
$
82,114
$
38%
31,014
$
51,100
$
-
$
51,100
$
-
$
2.2.5 2023 MLCC Debenture Payments (Principal)
2028 -
2028
96,381
$
9,900
$
86,480
$
38%
32,663
$
53,817
$
-
$
53,817
$
-
$
2.2.6 2023 MLCC Debenture Payments (Principal)
2029 -
2029
100,954
$
9,567
$
91,387
$
38%
34,516
$
56,871
$
-
$
56,871
$
-
$
2.2.7 2023 MLCC Debenture Payments (Principal)
2030 -
2030
105,744
$
9,567
$
96,177
$
38%
36,325
$
59,852
$
-
$
-
$
59,852
$
2.2.8 2023 MLCC Debenture Payments (Principal)
2031 -
2031
110,762
$
9,567
$
101,195
$
38%
38,220
$
62,974
$
-
$
-
$
62,974
$
2.2.9 2023 MLCC Debenture Payments (Principal)
2032 -
2032
116,017
$
9,567
$
106,450
$
38%
40,205
$
66,245
$
-
$
-
$
66,245
$
2.2.10 2023 MLCC Debenture Payments (Principal)
2033 -
2033
121,522
$
9,567
$
111,955
$
38%
42,284
$
69,671
$
-
$
-
$
69,671
$
Subtotal MLCC Debenture (2023)
995,175
$
96,132
$
899,042
$
339,560
$
559,483
$
138,951
$
161,789
$
258,742
$
2.3 Library Equipment
2.3.1 Additional Materials
2024 -
2033
1,250,000
$
-
$
1,250,000
$
30%
375,000
$
875,000
$
153,240
$
414,057
$
307,704
$
Subtotal Library Equipment
1,250,000
$
-
$
1,250,000
$
375,000
$
875,000
$
153,240
$
414,057
$
307,704
$
TOTAL LIBRARY SERVICES
3,340,736
$
190,663
$
3,150,073
$
1,092,639
$
2,057,434
$
449,786
$
756,735
$
850,913
$
Note 1: Principal Payments only. Interest Payments are included in the cash flow analysis (Table 3). Principal Payments include both construction costs and associated equipment/furnishings
Residential Development Charge Calculation
Residential Share of 2024-2033 Growth-Related Capital Program
100%
756,735
$
2024 - 2033 Net Funding Envelope
756,735
$
10 Year Growth in Population in New Units
2,594
Unadjusted Development Charge Per Capita ($)
291.73
$
Reserve Fund Balance
Balance as of December 31, 2023
449,786
$
Non-Residential Development Charge Calculation
Non-Res Share of 2024-2033 Growth-Related Capital Program
0%
-
$
10 Year Growth in Square Metres
39,440
Unadjusted Development Charge Per sq. m ($)
-
$
Timing
Ineligible Costs
APPENDIX B.2
TABLE 2
TOWN OF BRACEBRIDGE
GROWTH-RELATED CAPITAL PROGRAM
LIBRARY SERVICES
Appendix B | 68
APPENDIX B.2
TABLE 3
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
LIBRARY SERVICES
RESIDENTIAL DEVELOPMENT CHARGE
LIBRARY SERVICES
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
449.8
$
364.8
$
266.9
$
150.8
$
30.6
$
(103.9)
$
(254.5)
$
(189.8)
$
(121.0)
$
(62.7)
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Library Services: Prior Growth
110.3
$
113.6
$
118.6
$
15.3
$
15.3
$
15.3
$
15.3
$
15.3
$
15.3
$
15.3
$
449.8
$
- Library Services: Non-Inflated
41.4
$
41.4
$
41.4
$
41.4
$
41.4
$
41.4
$
41.4
$
41.4
$
41.4
$
41.4
$
414.1
$
- MLCC Debt (Library Share - 2022)
-
$
-
$
-
$
57.4
$
60.2
$
63.3
$
-
$
-
$
-
$
-
$
180.9
$
- MLCC Debt (Library Share - 2023)
-
$
-
$
-
$
51.1
$
53.8
$
56.9
$
-
$
-
$
-
$
-
$
161.8
$
- Library Services: Inflated
151.7
$
163.5
$
178.1
$
175.1
$
184.3
$
194.3
$
78.2
$
82.5
$
87.1
$
91.9
$
1,386.7
$
- Population Growth in New Units
253
257
260
257
259
264
268
271
250
255
2,594
REVENUE - current ($000)
- Dev. Charge Receipts
130.3
$
135.0
$
139.4
$
140.5
$
144.4
$
150.2
$
155.5
$
160.4
$
150.9
$
157.0
$
1,463.6
$
- Interest on Opening Balance
15.7
$
12.8
$
9.3
$
5.3
$
1.1
$
(5.7)
$
(14.0)
$
(10.4)
$
(6.7)
$
(3.5)
$
3.9
$
- Interest on In-year Transactions
(0.6)
$
(0.8)
$
(1.1)
$
(1.0)
$
(1.1)
$
(1.2)
$
1.4
$
1.4
$
1.1
$
1.1
$
(0.7)
$
- Interest on MLCC (Library Share - 2022)
(39.9)
$
(41.2)
$
(43.2)
$
(45.3)
$
(47.5)
$
(49.9)
$
-
$
-
$
-
$
-
$
(267.2)
$
- Interest on MLCC (Library Share - 2023)
(38.8)
$
(40.2)
$
(42.4)
$
(44.6)
$
(47.0)
$
(49.7)
$
-
$
-
$
-
$
-
$
(262.6)
$
TOTAL REVENUE
66.8
$
65.5
$
62.1
$
54.9
$
49.9
$
43.7
$
142.9
$
151.3
$
145.4
$
154.7
$
937.0
$
CLOSING CASH BALANCE
364.8
$
266.9
$
150.8
$
30.6
$
(103.9)
$
(254.5)
$
(189.8)
$
(121.0)
$
(62.7)
$
0.1
$
2024 Adjusted Charge Per Capita
515.15
$
Allocation of Capital Program
Residential Sector
100.0%
Non-Residential Sector
0.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 69
APPENDIX B.3
PARKS AND RECREATION
Appendix B | 70
APPENDIX B.3: PARKS AND RECREATION
Parks and Recreation services in Bracebridge provide indoor and outdoor recreation
throughout the Town. The Town's parks and recreation inventory includes buildings,
vehicles, equipment, wharves, playgrounds, trails, sport fields and other facilities such as
tennis courts and skating rinks. Indoor recreation services are primarily delivered through
the Bracebridge Sportsplex and Memorial Arena, whereas outdoor recreation opportunities
are delivered through the Town's parks and fields.
TABLE B.3-1
HISTORICAL SERVICE LEVELS
The Town operates four indoor recreation buildings which have a total area of
approximately 96,300 square feet and a replacement value of $62.85 million2. This space
includes the Kerr Park Chalet, the Memorial Arena and Auditorium, the Sportsplex, and the
Vankoughnet Village Square. The land associated with the Town's indoor recreation
facilities totals 7.88 hectares with a value of $4.87 million. The total replacement value of all
indoor recreation equipment, including ice resurfacers, is estimated at $1.61 million.
The Town of Bracebridge's inventory of parkland is separated into several categories: major
parks, neighbourhood parks, landings and wharves, and trails. The cost of developing
Bracebridge's total inventory of parkland is $23.70 million. As a note, the cost of parkland
acquisition is not included in the development charges inventory as per the DCA.
The Town is also responsible for the construction and operation of park facilities including
playgrounds, soccer fields, outdoor skating rinks, baseball diamonds, a skateboard park,
pavilions, washrooms, parking lots, bleachers, tennis courts, and multi-use courts and a
variety of other outdoor amenities. The total value of these facilities is $16.28 million.
The combined value of capital assets for Parks & Recreation is $109.31 million. The fifteen-
year historical average service level is $4,540.17 per capita, and this, multiplied by the ten-
year forecast growth in net population, results in a maximum allowable funding envelope of
$9.71 million.
2 This accounts for 358 square feet associated to outstanding debt for the Sportsplex, considered to be the
committed excess capacity share.
Appendix B | 71
TABLE B.3-2
DEVELOPMENT-RELATED CAPITAL PROGRAM AND
CALCULATION OF UNADJUSTED DEVELOPMENT CHARGES
The 2024-2033 development-related capital program for Parks and Recreation includes this
service's portion of the principal payments towards the debentures for the new Muskoka
Lumber Community Centre, as well as the remaining Sportsplex principal payments. The
gross cost of all these principal debt payments is $9.57 million. Interest on debt is taken
into account as part of the cash flow process in Table 3.
The development of new parkland and sports amenities totals $12.17 million and provides
for the development of several new parks and the costs to undertake works on the Lands
Above the Falls recommendations from the Town's Parks and Recreation Master Plan. One
trail development project has been identified in the amount of $150,000. No grants or other
subsidies have been identified for these outdoor recreation projects. Furthermore, 3 new
pieces of equipment have been included in this capital program, with a total expected cost
of approximately $290,000.
The ten-year capital program for Parks & Recreation totals $22.18 million. After deductions for
grants, subsidies and other recoveries, the capital program is reduced to $21.43 million. The
benefit to existing and replacement shares amount to $2.96 million3, which is related entirely
to the debt mentioned above; this amount will not be recovered through development charges.
Due to funding envelope limitations, $7.52 million, is deemed other development related costs,
and may be considered for funding from other sources or recovery in subsequent development
charges by-laws. Available reserve funds in the amount of $1.23 million will be used to offset
the cost of the program.
The remaining $9.71 million is considered eligible DC costs between 2024 and 2033, which
is allocated entirely against future residential development in the Town of Bracebridge. This
results in an unadjusted charge of $3,743.80 per capita.
3 The BTE share associated to the MLCC debt payments represents the share of space associated with the existing
Memorial Arena which will be decommissioned or will not be used to provide recreation services once the new MLCC
is operational.
Appendix B | 72
TABLE B.3-3
CASH FLOW ANALYSIS
After cash flow consideration, the residential calculated charge increases to $5,241.52 per
capita. The following table summarizes the calculation of the Parks and Recreation
development charge.
15-year Hist.
Service Level
per capita
Total
Net DC Recoverable
$/capita
$/sq.m
$/capita
$/sq.m
$4,540.17
$22,180,409
$9,711,424
$3,743.80
$0.00
$5,241.52
$0.00
Growth-Related Capital Program
Development Charge
Development Charge
2024-2033
Unadjusted
Adjusted
PARKS AND RECREATION SUMMARY
Appendix B | 73
APPENDIX B.3
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
PARKS AND RECREATION
INDOOR RECREATION
MAJOR FACILITIES
# of Square Feet
UNIT COST
Location
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/sq. ft.)
Kerr Park Chalet
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
2,835
425
$
Memorial Arena & Auditorium
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
22,800
670
$
Sportsplex
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
68,000
670
$
Vankoughnet Village Square
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
350
$
Sportsplex (Excess Capacity)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
(352)
670
$
Total (sq.ft.)
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
96,283
Total ($000)
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
62,854.9
$
LAND
# of Hectares
UNIT COST
Location
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
Kerr Park Chalet
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
0.49
618,000
$
Memorial Arena & Auditorium
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
618,000
$
Sportsplex
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
5.60
618,000
$
Vankoughnet Village Square
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
0.89
618,000
$
Total (ha)
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
7.88
Total ($000)
4,867.4
$
4,867.4
$
4,867.4
$
4,867.4
$
4,867.4
$
4,867.4
$
4,867.4
$
4,867.4
$
4,867.4
$
4,867.4
$
4,869.8
$
4,869.8
$
4,869.8
$
4,869.8
$
4,869.8
$
EQUIPMENT
Value of Equipment ($)
Location
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Kerr Park Chalet
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
12,000
$
Memorial Arena & Auditorium
355,000
$
355,000
$
355,000
$
355,000
$
355,000
$
466,000
$
471,000
$
479,000
$
486,000
$
497,000
$
497,000
$
497,000
$
497,000
$
497,000
$
497,000
$
Sportsplex
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
1,100,000
$
Total ($000)
1,467.0
$
1,467.0
$
1,467.0
$
1,467.0
$
1,467.0
$
1,578.0
$
1,583.0
$
1,591.0
$
1,598.0
$
1,609.0
$
1,609.0
$
1,609.0
$
1,609.0
$
1,609.0
$
1,609.0
$
Appendix B | 74
APPENDIX B.3
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
PARKS AND RECREATION
PARK DEVELOPMENT
MAJOR PARKS
# of Hectares
UNIT COST
Park Name
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
Annie Williams Memorial Park
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
5.78
78,500
$
Bracebridge Bay Park / Kelvin Grove Park (2 separate parks)
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
2.37
78,500
$
Bowyer's Beach Park
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
0.57
78,500
$
J.D. Lang Activity Park
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
11.02
78,500
$
Jubilee Park
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
78,500
$
James W. Kerr Park
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
10.85
78,500
$
Kirby's Beach Park
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.04
78,500
$
Randy Gostick Park
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
9.82
78,500
$
Memorial Park
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
0.44
78,500
$
Sportsplex Parkland
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
78,500
$
Memorial Arena Parkland
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
1.10
78,500
$
Peake Fields at Verena Acres
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
27.00
109,100
$
Bracebridge Resource Management Centre
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
780.00
15,700
$
Total (ha)
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
853.69
Total ($000)
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
18,856.9
$
NEIGHBORHOOD PARKS (Non-Water)
# of Hectares
UNIT COST
Park Name
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
Apple Tree Parkette
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
78,500
$
Birds Mill Mews Parkette
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
78,500
$
William Kirk Memorial Park (not Centennial Park)
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
0.03
78,500
$
Covered Bridge Community Park
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
78,500
$
Springdale Park
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
78,500
$
Totem Pole Park
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
0.09
78,500
$
Uffington Park
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
78,500
$
Vankoughnet Village Park
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
0.19
78,500
$
Total (ha)
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
9.87
Total ($000)
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
774.8
$
Appendix B | 75
APPENDIX B.3
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
PARKS AND RECREATION
PARK DEVELOPMENT
NEIGHBORHOOD PARKS (Water)
# of Hectares
UNIT COST
Park Name
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
Bass Rock Parkette
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
0.54
117,800
$
Clear Lake Beach
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
0.32
117,800
$
David Thompson Park
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
3.36
117,800
$
Millenium Gardens (Ecclestone Drive Park)
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
0.18
117,800
$
Johnston Park (Eilean Gowan Park)
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
0.85
117,800
$
Fox Point Road Beach
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
117,800
$
Weismuller Lake (Germania Road Beach)
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
117,800
$
Holditch Street Parkette
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
117,800
$
Muskoka Falls Beach
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
0.27
117,800
$
Prospect Lake Beach
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
117,800
$
Wood Lake Beach (Rignalls Road West Park)
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
0.20
117,800
$
Springdale Park
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
117,800
$
Muskoka River North Branch (Stephenson Road No. 1 East)
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
117,800
$
Strawberry Bay Beach
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
117,800
$
Trethewey Falls Park
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
1.58
117,800
$
Total (ha)
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
8.60
Total ($000)
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
1,013.1
$
LANDINGS AND WHARVES
# of Hectares
UNIT COST
Park Name
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
Ashley Lane Landing (boat launch and swimming area)
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
117,800
$
Bert Minett Boat Launch (Shaw Street)
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
117,800
$
Bigwind Lake
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
0.24
117,800
$
Boyd Bay Wharf
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
0.04
117,800
$
Browning Island Docks (St.Elmos)
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
1.68
117,800
$
George Road Boat Launch and Docks
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
2.89
117,800
$
Muskoka Falls Boat Launch
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
117,800
$
Pine Lake Boat Launch and Dock
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
0.70
117,800
$
Prospect Lake Boat Launch and Dock
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
117,800
$
Total (ha)
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
5.79
Total ($000)
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
682.1
$
Appendix B | 76
APPENDIX B.3
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
PARKS AND RECREATION
PARK DEVELOPMENT
TRAILS
# of Trail Kilometres (km)
UNIT COST
Trail Name
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/km)
South Monck / Covered Bridge Trail
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
50,900
$
Downtown Historic Walkway
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
0.90
50,900
$
Bracebridge Resource Mangagement Centre
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
9.40
50,900
$
Strawberry Point Trail
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
50,900
$
Trans Canada Trail
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
26.70
50,900
$
Wilson Falls Trail
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
4.60
50,900
$
Wilson Falls Trail Extension
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
50,900
$
Woodchester Trail
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
50,900
$
Total (km)
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
46.70
Total ($000)
2,377.03
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
2,377.0
$
FACILITIES
# of Facilities
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/unit)
Playground
Annie Williams Memorial Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Kelvin Grove Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Kirby's Beach Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Peake Fields at Verena Acres
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Bracebridge Sportsplex (accessible playground)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Springdale Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
125,000
$
Oakley Village Square Community Centre
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Lankin Park
-
-
-
-
-
-
-
-
-
1
1
1
1
1
1
250,000
$
Soccer Field
Randy Gostick Park (unlit)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
725,000
$
Randy Gostick Park (unlit) - Mini
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
350,000
$
Randy Gostick Park (lit)
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
950,000
$
Bracebridge Sportsplex
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
725,000
$
Outdoor Skating Rink
Annie Williams Memorial Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
215,000
$
Vankoughnet Village Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
215,000
$
Memorial Park
-
-
-
-
-
-
1
1
1
1
1
1
1
1
1
215,000
$
Baseball Diamond
James W. Kerr Park (unlit)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
350,000
$
James W. Kerr Park (unlit) - Hardball
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
550,000
$
Peake Fields at Verena Acres (unlit)
1
1
1
1
1
1
1
1
1
1
1
-
-
-
-
350,000
$
Peake Fields at Verena Acres (lit)
3
3
3
3
3
3
3
3
3
3
3
4
4
4
4
700,000
$
Total (#)
20
20
20
20
20
20
21
21
21
22
22
22
22
22
22
Total ($000)
9,105.0
$
9,105.0
$
9,105.0
$
9,105.0
$
9,105.0
$
9,105.0
$
9,320.0
$
9,320.0
$
9,320.0
$
9,570.0
$
9,570.0
$
9,920.0
$
9,920.0
$
9,920.0
$
9,920.0
$
Appendix B | 77
APPENDIX B.3
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
PARKS AND RECREATION
PARK DEVELOPMENT
FACILITIES
# of Facilities
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/unit)
Pavillion
Annie Williams Memorial Park
-
1
1
1
1
1
1
1
1
1
1
1
1
1
1
900,000
$
Peake Fields at Verena Acres
-
2
2
2
2
2
2
2
2
2
2
2
2
2
2
350,000
$
Bracebridge Resource Management Centre
-
1
1
1
1
1
1
1
1
1
1
1
1
1
1
50,000
$
Washroom/Other Buildings
Randy Gostick Park - Storage
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
150,000
$
Randy Gostick Park - Fieldhouse
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
550,000
$
Jubilee Park
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
$
Peake Fields at Verena Acres - Washroom
-
1
1
1
1
1
1
1
1
1
1
1
1
1
1
550,000
$
Bowyer's Beach Park - Washroom
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Kelvin Grove Park - Washroom
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Kirby's Beach Park - Washroom
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Parking Lot
Randy Gostick Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
60,000
$
Peake Fields at Verena Acres
-
2
2
2
2
2
2
2
2
2
2
2
2
2
2
60,000
$
Bowyer's Beach Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
60,000
$
Kirbys Beach
2
2
2
2
2
2
2
2
2
2
2
2
3
3
3
60,000
$
Bleachers
Randy Gostick Park
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
5,000
$
Peake Fields at Verena Acres
-
8
8
8
8
8
8
8
8
8
8
8
8
8
8
5,000
$
James W. Kerr Park
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5,000
$
Tennis Courts and Multi-Use Court
Kelvin Grove Park (lit)
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
115,000
$
James W. Kerr Park (lit)
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
115,000
$
Total (#)
25
40
40
40
40
40
40
40
40
40
40
40
41
41
41
Total ($000)
2,430.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,790.0
$
4,850.0
$
4,850.0
$
4,850.0
$
Appendix B | 78
APPENDIX B.3
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
PARKS AND RECREATION
PARK DEVELOPMENT
2024
SPECIAL PARK FACILITIES
# of Facilities
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/unit)
Skateboard Park
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
550,000
$
Memorial Park - Bandshell
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Memorial Park - Fountain
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
300,000
$
Kimberley Avenue - Fountain
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
250,000
$
Bracbridge Sportsplex - Beach Volleyball Court
-
1
1
1
1
1
1
1
1
1
1
1
1
1
1
21,000
$
Bracebridge Sportsplex - Low Ropes Course
-
1
1
1
1
1
1
1
1
1
1
1
1
1
1
30,000
$
Oakley Village Square Community Centre - Multi Court
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
50,000
$
Three Amigos Dog Park (inside James W. Kerr Park)
-
-
-
-
-
-
1
1
1
1
1
1
1
1
1
55,000
$
Total (#)
5
7
7
7
7
7
8
8
8
8
8
8
8
8
8
Total ($000)
1,400.0
$
1,451.0
$
1,451.0
$
1,451.0
$
1,451.0
$
1,451.0
$
1,506.0
$
1,506.0
$
1,506.0
$
1,506.0
$
1,506.0
$
1,506.0
$
1,506.0
$
1,506.0
$
1,506.0
$
Appendix B | 79
APPENDIX B.3
TABLE 1
TOWN OF BRACEBRIDGE
CALCULATION OF SERVICE LEVELS
PARKS AND RECREATION
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Population
23,016
23,057
23,100
23,198
23,297
23,397
23,498
23,600
23,872
24,148
24,428
24,712
25,000
25,196
25,394
INVENTORY SUMMARY ($000)
Indoor Recreation
69,189.3
$
69,189.3
$
69,189.3
$
69,189.3
$
69,189.3
$
69,300.3
$
69,305.3
$
69,313.3
$
69,320.3
$
69,331.3
$
69,333.7
$
69,333.7
$
69,333.7
$
69,333.7
$
69,333.7
$
Parkland and Trail Development
36,638.8
$
39,049.8
$
39,049.8
$
39,049.8
$
39,049.8
$
39,049.8
$
39,319.8
$
39,319.8
$
39,319.8
$
39,569.8
$
39,569.8
$
39,919.8
$
39,979.8
$
39,979.8
$
39,979.8
$
Total ($000)
105,828.1
$
108,239.1
$
108,239.1
$
108,239.1
$
108,239.1
$
108,350.1
$
108,625.1
$
108,633.1
$
108,640.1
$
108,901.1
$
108,903.6
$
109,253.6
$
109,313.6
$
109,313.6
$
109,313.6
$
Average
SERVICE LEVEL ($/capita)
Service
Level
Indoor Recreation
3,006.14
$
3,000.79
$
2,995.21
$
2,982.55
$
2,969.88
$
2,961.93
$
2,949.41
$
2,937.00
$
2,903.83
$
2,871.10
$
2,838.29
$
2,805.67
$
2,773.35
$
2,751.78
$
2,730.32
$
2,898.48
$
Parkland and Trail Development
1,591.89
$
1,693.62
$
1,690.47
$
1,683.33
$
1,676.17
$
1,669.01
$
1,673.33
$
1,666.09
$
1,647.11
$
1,638.64
$
1,619.86
$
1,615.40
$
1,599.19
$
1,586.75
$
1,574.38
$
1,641.68
$
Total ($/capita)
4,598.02
$
4,694.41
$
4,685.67
$
4,665.88
$
4,646.05
$
4,630.94
$
4,622.74
$
4,603.10
$
4,550.94
$
4,509.74
$
4,458.14
$
4,421.07
$
4,372.54
$
4,338.53
$
4,304.70
$
4,540.17
$
TOWN OF BRACEBRIDGE
CALCULATION OF MAXIMUM ALLOWABLE
PARKS AND RECREATION
15-Year Fuding Envelope Calculation
4,540.17
$
2,139.00
15 Year Average Service Level (2009 - 2023)
Net Population Growth (2024 - 2033)
Maximum Allowable Funding Envelope
9,711,424
$
Appendix B | 80
Gross
Grants/
Net
Total
Project Description
Project
Subsidies/Other
Municipal
BTE
Replacement
DC Eligible
Available
2024-
Other Dev.
Cost
Recoveries
Cost
(%)
& BTE Shares
Costs
DC Reserves
2033
Related
3.0
PARKS AND RECREATION
3.1 MLCC Debenture (2022)
3.1.1
2022 MLCC Debenture Payments (Principal)
2024 -
2024
354,736
$
33,779
$
320,957
$
25%
80,551
$
240,407
$
-
$
240,407
$
-
$
3.1.2
2022 MLCC Debenture Payments (Principal)
2025 -
2025
370,154
$
38,463
$
331,691
$
25%
83,245
$
248,446
$
-
$
248,446
$
-
$
3.1.3
2022 MLCC Debenture Payments (Principal)
2026 -
2026
386,241
$
38,460
$
347,781
$
25%
87,283
$
260,498
$
-
$
260,498
$
-
$
3.1.4
2022 MLCC Debenture Payments (Principal)
2027 -
2027
403,028
$
38,460
$
364,568
$
25%
91,496
$
273,072
$
-
$
273,072
$
-
$
3.1.5
2022 MLCC Debenture Payments (Principal)
2028 -
2028
420,545
$
38,460
$
382,085
$
25%
95,892
$
286,193
$
-
$
286,193
$
-
$
3.1.6
2022 MLCC Debenture Payments (Principal)
2029 -
2029
438,823
$
37,164
$
401,659
$
25%
100,804
$
300,854
$
-
$
300,854
$
-
$
3.1.7
2022 MLCC Debenture Payments (Principal)
2030 -
2030
457,895
$
37,164
$
420,731
$
25%
105,591
$
315,140
$
-
$
315,140
$
-
$
3.1.8
2022 MLCC Debenture Payments (Principal)
2031 -
2031
477,796
$
37,164
$
440,632
$
25%
110,586
$
330,046
$
-
$
-
$
330,046
$
3.1.9
2022 MLCC Debenture Payments (Principal)
2032 -
2032
498,562
$
37,164
$
461,398
$
25%
115,797
$
345,601
$
-
$
-
$
345,601
$
3.1.10 2022 MLCC Debenture Payments (Principal)
2033 -
2033
520,231
$
37,164
$
483,067
$
25%
121,235
$
361,831
$
-
$
-
$
361,831
$
Subtotal MLCC Debenture (2022)
4,328,012
$
373,443
$
3,954,568
$
992,480
$
2,962,088
$
-
$
1,924,610
$
1,037,478
$
3.2 MLCC Debenture (2023)
3.2.1
2023 MLCC Debenture Payments (Principal)
2024 -
2024
316,306
$
34,351
$
281,955
$
25%
70,762
$
211,193
$
-
$
211,193
$
-
$
3.2.2
2023 MLCC Debenture Payments (Principal)
2025 -
2025
331,315
$
39,114
$
292,201
$
25%
73,334
$
218,867
$
-
$
218,867
$
-
$
3.2.3
2023 MLCC Debenture Payments (Principal)
2026 -
2026
347,036
$
39,112
$
307,924
$
25%
77,280
$
230,644
$
-
$
230,644
$
-
$
3.2.4
2023 MLCC Debenture Payments (Principal)
2027 -
2027
363,503
$
39,112
$
324,391
$
25%
81,413
$
242,978
$
-
$
242,978
$
-
$
3.2.5
2023 MLCC Debenture Payments (Principal)
2028 -
2028
380,751
$
39,112
$
341,639
$
25%
85,741
$
255,898
$
-
$
255,898
$
-
$
3.2.6
2023 MLCC Debenture Payments (Principal)
2029 -
2029
398,818
$
37,794
$
361,024
$
25%
90,606
$
270,417
$
-
$
270,417
$
-
$
3.2.7
2023 MLCC Debenture Payments (Principal)
2030 -
2030
417,741
$
37,794
$
379,948
$
25%
95,356
$
284,592
$
-
$
284,592
$
-
$
3.2.8
2023 MLCC Debenture Payments (Principal)
2031 -
2031
437,563
$
37,794
$
399,769
$
25%
100,330
$
299,439
$
-
$
-
$
299,439
$
3.2.9
2023 MLCC Debenture Payments (Principal)
2032 -
2032
458,326
$
37,794
$
420,532
$
25%
105,541
$
314,991
$
-
$
-
$
314,991
$
3.2.10 2023 MLCC Debenture Payments (Principal)
2033 -
2033
480,073
$
37,794
$
442,279
$
25%
110,999
$
331,280
$
-
$
-
$
331,280
$
Subtotal MLCC Debenture (2023)
3,931,432
$
379,770
$
3,551,662
$
891,362
$
2,660,299
$
-
$
1,714,590
$
945,710
$
3.3 Sportsplex Debenture
3.3.1
Sportsplex Debenture Payments (Principal)
2024 -
2024
580,801
$
-
$
580,801
$
82%
476,257
$
104,544
$
104,544
$
-
$
-
$
3.3.2
Sportsplex Debenture Payments (Principal)
2025 -
2025
610,506
$
-
$
610,506
$
82%
500,615
$
109,891
$
-
$
109,891
$
-
$
3.3.3
Sportsplex Debenture Payments (Principal)
2026 -
2026
119,758
$
-
$
119,758
$
82%
98,201
$
21,556
$
-
$
21,556
$
-
$
Subtotal Sportsplex Debenture
1,311,065
$
-
$
1,311,065
$
1,075,073
$
235,992
$
104,544
$
131,447
$
-
$
3.4 Equipment
3.4.1
Floor Scrubber
2024 -
2024
90,000
$
-
$
90,000
$
0%
-
$
90,000
$
90,000
$
-
$
-
$
3.4.2
Genie Lift
2026 -
2026
40,000
$
-
$
40,000
$
0%
-
$
40,000
$
-
$
40,000
$
-
$
3.4.3
Wellness Centre Fitness Equipment
2024 -
2024
159,900
$
-
$
159,900
$
0%
-
$
159,900
$
159,900
$
-
$
-
$
Subtotal Equipment
289,900
$
-
$
289,900
$
-
$
289,900
$
249,900
$
40,000
$
-
$
3.5 Parkland Development and Sport Amenities
3.5.1 Youth Park
2026 -
2027
560,000
$
-
$
560,000
$
0%
-
$
560,000
$
523,297
$
36,703
$
-
$
3.5.2 Douglas Way Park Development
2028 -
2029
1,510,000
$
-
$
1,510,000
$
0%
-
$
1,510,000
$
-
$
1,510,000
$
-
$
3.5.3 AWMP - Entrance Reconstruction (Loop)
2027 -
2027
100,000
$
-
$
100,000
$
0%
-
$
100,000
$
-
$
100,000
$
-
$
3.5.4 Parkland Dev. for Residential Developments
2026 -
2030
270,000
$
-
$
270,000
$
0%
-
$
270,000
$
-
$
270,000
$
-
$
3.5.5 Memorial Park - Washrooms
2024 -
2025
205,000
$
-
$
205,000
$
0%
-
$
205,000
$
205,000
$
-
$
-
$
3.5.6 Liddard Street Parkette Development
2031 -
2031
40,000
$
-
$
40,000
$
0%
-
$
40,000
$
-
$
40,000
$
-
$
3.5.7 Future Park Infrastructure Development
2031 -
2033
750,000
$
-
$
750,000
$
0%
-
$
750,000
$
-
$
750,000
$
-
$
3.5.8 Lands Above the Falls (Downtown Master Plan)
2025 -
2032
8,735,000
$
-
$
8,735,000
$
0%
-
$
8,735,000
$
-
$
3,194,073
$
5,540,927
$
Subtotal Parkland
12,170,000
$
-
$
12,170,000
$
-
$
12,170,000
$
728,297
$
5,900,777
$
5,540,927
$
3.6 Trail Development
3.6.1 Beaver Creek Trail
2025 -
2027
150,000
$
-
$
150,000
$
0%
-
$
150,000
$
150,000
$
-
$
-
$
Subtotal Trail Development
150,000
$
-
$
150,000
$
-
$
150,000
$
150,000
$
-
$
-
$
TOTAL PARKS AND RECREATION
22,180,409
$
753,214
$
21,427,195
$
2,958,916
$
18,468,279
$
1,232,741
$
9,711,424
$
7,524,114
$
Note 1: Principal Payments only. Interest Payments are included in the cash flow analysis (Table 3). Principal Payments include both construction costs and associated equipment/furnishings
Residential Development Charge Calculation
Residential Share of 2024-2033 Discounted Growth-Related Capital Program
100%
9,711,424
$
2024 - 2033 Net Funding Envelope
9,711,424
$
10 Year Growth in Population in New Units
2,594
Unadjusted Development Charge Per Capita ($)
3,743.80
$
Reserve Fund Balance
Balance as of December 31, 2023
1,232,741
$
Non-Residential Development Charge Calculation
Non-Res Share of 2024-2033 Discounted Growth-Related Capital Program
0%
-
$
10 Year Growth in Square Metres
39,440
Unadjusted Development Charge Per sq. m ($)
-
$
DC Eligible Costs
PARKS AND RECREATION
GROWTH-RELATED CAPITAL PROGRAM
TOWN OF BRACEBRIDGE
TABLE 2
APPENDIX B.3
Timing
Ineligible Costs
Appendix B | 81
APPENDIX B.3
TABLE 3
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
PARKS AND RECREATION
RESIDENTIAL DEVELOPMENT CHARGE
PARKS AND RECREATION
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
1,232.7
$
1,315.9
$
1,187.8
$
810.4
$
283.9
$
(740.5)
$
(1,894.6)
$
(2,132.5)
$
(1,609.8)
$
(1,150.0)
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Parks And Recreation: Prior Growth
456.9
$
152.5
$
311.6
$
311.6
$
-
$
-
$
-
$
-
$
-
$
-
$
1,232.7
$
- Parks And Recreation: Non-Inflated
0.0
$
399.3
$
511.6
$
571.6
$
1,208.3
$
1,208.3
$
453.3
$
689.3
$
649.3
$
250.0
$
5,940.8
$
- Sportsplex Debt
-
$
109.9
$
21.6
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
131.4
$
- MLCC Debt (Parks and Rec Share - 2022)
240.4
$
248.4
$
260.5
$
273.1
$
286.2
$
300.9
$
315.1
$
-
$
-
$
-
$
1,924.6
$
- MLCC Debt (Parks and Rec Share - 2023)
211.2
$
218.9
$
230.6
$
243.0
$
255.9
$
270.4
$
284.6
$
-
$
-
$
-
$
1,714.6
$
- Parks And Recreation: Inflated
908.5
$
1,159.3
$
1,429.0
$
1,553.2
$
2,038.9
$
2,150.4
$
1,224.7
$
1,002.7
$
996.4
$
404.8
$
12,867.9
$
- Population Growth in New Units
253
257
260
257
259
264
268
271
250
255
2,594
REVENUE - current ($000)
- Dev. Charge Receipts
1,326.1
$
1,374.0
$
1,417.9
$
1,429.5
$
1,469.5
$
1,527.8
$
1,582.0
$
1,631.7
$
1,535.3
$
1,597.3
$
14,891.1
$
- Interest on Opening Balance
43.1
$
46.1
$
41.6
$
28.4
$
9.9
$
(40.7)
$
(104.2)
$
(117.3)
$
(88.5)
$
(63.2)
$
(244.9)
$
- Interest on In-year Transactions
7.3
$
3.8
$
(0.3)
$
(3.4)
$
(15.7)
$
(17.1)
$
6.3
$
11.0
$
9.4
$
20.9
$
22.1
$
- Interest on Sportsplex (Parks and Rec Share)
(10.7)
$
(5.3)
$
(0.6)
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
(16.6)
$
- Interest on MLCC (Parks and Rec Share - 2022)
(189.8)
$
(196.1)
$
(205.6)
$
(215.5)
$
(225.9)
$
(237.5)
$
(248.7)
$
-
$
-
$
-
$
(1,519.2)
$
- Interest on MLCC (Parks and Rec Share - 2023)
(184.4)
$
(191.1)
$
(201.4)
$
(212.2)
$
(223.5)
$
(236.1)
$
(248.5)
$
-
$
-
$
-
$
(1,497.2)
$
TOTAL REVENUE
991.7
$
1,031.3
$
1,051.6
$
1,026.7
$
1,014.4
$
996.3
$
986.8
$
1,525.4
$
1,456.2
$
1,554.9
$
11,635.4
$
CLOSING CASH BALANCE
1,315.9
$
1,187.8
$
810.4
$
283.9
$
(740.5)
$
(1,894.6)
$
(2,132.5)
$
(1,609.8)
$
(1,150.0)
$
0.2
$
2024 Adjusted Charge Per Capita
5,241.52
$
Allocation of Capital Program
Residential Sector
100.0%
Non-Residential Sector
0.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 82
APPENDIX B.4
SERVICES RELATED TO A HIGHWAY:
PUBLIC WORKS: BUILDING & FLEET
Appendix B | 83
APPENDIX B.4: SERVICES RELATED TO A HIGHWAY:
PUBLIC WORKS: BUILDING & FLEET
This section covers the land, buildings, equipment, and fleet components of the Town's
Public Works operations. The Town of Bracebridge Public Works Department is responsible
for local road maintenance including plowing, sanding, grading, ditching, etc. The roads and
related infrastructure component of public works is described in Appendix C.
TABLE B.4-1
HISTORICAL SERVICE LEVELS
The Public Works department has three buildings at one major depot located at 1000 Taylor
Court. These buildings are the shop, fuel storage shed, and salt storage facility. The total
replacement cost of all buildings is $6.68 million. This depot is 3.40 hectares of land with a
value of $2.10 million.
Public works is also responsible for a large fleet, including 43 pieces of machinery and
vehicles. These are valued at approximately $8.00 million. Minor furniture and equipment
add an additional $47,000.
The total value of the Public Works: Buildings & Fleet capital inventory is $16.82 million.
The fifteen-year historical average service level is $504.60 per population and employment,
and this, multiplied by the ten-year forecast growth in net population and employment
(2,915), results in a maximum allowable funding envelope of $1.47 million.
TABLE B.4-2
DEVELOPMENT-RELATED CAPITAL PROGRAM AND
CALCULATION OF UNADJUSTED DEVELOPMENT CHARGES
The Public Works: Buildings & Fleet capital program is comprised of three projects with a
gross cost of $1.06 million. This program includes the purchase of new tandem axle, a
sidewalk trackless machine, and a provision for additional works storage. No grants or
subsidies have been identified, and these projects all relate to new growth in the Town.
Current uncommitted reserve funds reduce the in-period eligible costs by approximately
$38,000, to $1.02 million. The development-related cost is allocated 73 per cent, or
$744,613, against new residential development, and 27 per cent, or $275,405, against non-
residential development. This yields unadjusted development charges of $287.05 per capita
and non-residential charge of $6.98 per square metre.
Appendix B | 84
TABLE B.4-3
CASH FLOW ANALYSIS
After cash flow consideration, the residential calculated charge increases slightly to $294.40
per capita and the non-residential calculated charge increases slightly to $7.12 per square
metre. The following table summarizes the calculation of the Services Related to a Highway:
Public Works: Buildings & Fleet development charges.
15-year Hist.
Service Level
per pop & emp
Total
Net DC Recoverable
$/capita
$/sq.m
$/capita
$/sq.m
$504.60
$1,058,000
$1,020,018
$287.05
$6.98
$294.40
$7.12
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET SUMMARY
Growth-Related Capital Program
Development Charge
Development Charge
2024-2033
Unadjusted
Adjusted
Appendix B | 85
APPENDIX B.4
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
BUILDINGS
# of Square Feet
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/sq. ft.)
1000 Taylor Court
Shop (including canopy and Mezzanine)
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
16,075
367
$
Fuel Storage Shed
405
405
405
405
405
405
405
405
405
405
405
405
405
405
405
260
$
Salt Storage Facility
-
13,440
13,440
13,440
13,440
13,440
13,440
13,440
13,440
13,440
13,440
13,440
13,440
13,440
13,440
50
$
Total (sq.ft.)
16,480
29,920
29,920
29,920
29,920
29,920
29,920
29,920
29,920
29,920
29,920
29,920
29,920
29,920
29,920
Total ($000)
6,005.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
LAND
# of Hectares
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/ha)
1000 Taylor Court
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
618,000
$
Total (ha)
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
3.40
Total ($000)
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
Appendix B | 86
APPENDIX B.4
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
VEHICLES
# of Vehicles
UNIT COST
Vehicle Type
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/vehicle)
Pickup Truck
5
5
5
5
5
5
5
6
6
6
6
8
7
7
7
40,000
$
1 Ton and 3 Ton Trucks
3
3
3
3
3
3
3
3
3
4
4
4
4
4
3
125,000
$
Single Axle Dump
2
2
2
2
2
2
2
2
2
2
3
3
3
3
3
346,800
$
Tandem Axle Dump
9
9
9
9
8
8
8
8
8
8
9
8
9
9
9
393,000
$
Grader
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
450,000
$
Loader
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
280,000
$
Tractor/Loader/Backhoe
-
-
1
1
1
1
1
1
1
1
1
1
1
1
1
220,000
$
Tractor/Loader
-
-
-
-
-
-
-
-
-
-
-
-
1
1
1
100,000
$
Trackless MTV Holder
3
3
4
4
4
4
4
4
4
4
4
4
5
5
5
200,000
$
Sweeper
2
2
2
2
2
2
2
2
-
-
-
-
-
-
-
321,000
$
Chipper
1
1
1
1
1
1
1
1
1
1
1
1
-
-
-
80,000
$
Steamer
1
2
2
2
2
2
2
2
1
1
1
1
1
1
1
20,000
$
Bucket Truck (Manlift)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
43,960
$
Float Trailer (20 ton)
2
2
2
2
2
2
2
2
2
2
2
2
2
2
1
125,000
$
Flatbed Utility Trailer
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
15,000
$
Ski doo
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
17,500
$
Boat/trailer/motor
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
25,000
$
Asphalt Trailer
-
-
-
-
-
-
-
-
-
-
-
1
1
1
1
50,000
$
Washroom Trailer
-
-
-
-
-
-
-
-
-
-
-
-
3
3
3
107,447
$
Float (12 ton)
1
80,000
$
Total (#)
35
36
38
38
37
37
37
38
35
36
38
40
44
44
43
Total ($000)
7,246.6
$
7,266.6
$
7,686.6
$
7,686.6
$
7,293.6
$
7,293.6
$
7,293.6
$
7,333.6
$
6,671.6
$
6,796.6
$
7,536.4
$
7,273.4
$
8,168.7
$
8,168.7
$
7,998.7
$
FURNITURE AND EQUIPMENT
Value of Furniture and Equipment ($)
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Shop Furniture & Equipment
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
47,000
$
Total ($000)
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
Appendix B | 87
APPENDIX B.4
TABLE 1
TOWN OF BRACEBRIDGE
CALCULATION OF SERVICE LEVELS
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Population
23,016
23,057
23,100
23,198
23,297
23,397
23,498
23,600
23,872
24,148
24,428
24,712
25,000
25,196
25,394
Employment
8,508
8,450
8,390
8,374
8,358
8,342
8,326
8,310
8,233
8,156
8,078
7,999
7,920
8,003
8,086
Total
31,524
31,507
31,490
31,572
31,655
31,739
31,824
31,910
32,105
32,304
32,506
32,711
32,920
33,199
33,480
INVENTORY SUMMARY ($000)
Buildings
6,005.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
6,677.3
$
Land
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
2,101.2
$
Vehicles
7,246.6
$
7,266.6
$
7,686.6
$
7,686.6
$
7,293.6
$
7,293.6
$
7,293.6
$
7,333.6
$
6,671.6
$
6,796.6
$
7,536.4
$
7,273.4
$
8,168.7
$
8,168.7
$
7,998.7
$
Furniture And Equipment
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
47.0
$
Total ($000)
15,400.1
$
16,092.1
$
16,512.1
$
16,512.1
$
16,119.1
$
16,119.1
$
16,119.1
$
16,159.1
$
15,497.1
$
15,622.1
$
16,361.9
$
16,098.9
$
16,994.2
$
16,994.2
$
16,824.2
$
Average
SERVICE LEVEL ($/pop & emp)
Service
Level
Buildings
190.50
$
211.93
$
212.05
$
211.49
$
210.94
$
210.38
$
209.82
$
209.25
$
207.98
$
206.70
$
205.42
$
204.13
$
202.83
$
201.13
$
199.44
$
206.27
$
Land
66.65
$
66.69
$
66.73
$
66.55
$
66.38
$
66.20
$
66.03
$
65.85
$
65.45
$
65.04
$
64.64
$
64.24
$
63.83
$
63.29
$
62.76
$
65.35
$
Vehicles
229.87
$
230.63
$
244.10
$
243.46
$
230.41
$
229.80
$
229.18
$
229.82
$
207.80
$
210.39
$
231.85
$
222.35
$
248.14
$
246.05
$
238.91
$
231.52
$
Furniture And Equipment
1.49
$
1.49
$
1.49
$
1.49
$
1.48
$
1.48
$
1.48
$
1.47
$
1.46
$
1.45
$
1.45
$
1.44
$
1.43
$
1.42
$
1.40
$
1.46
$
Total ($/pop & emp)
488.52
$
510.75
$
524.36
$
523.00
$
509.21
$
507.86
$
506.51
$
506.39
$
482.70
$
483.60
$
503.35
$
492.15
$
516.23
$
511.89
$
502.51
$
504.60
$
TOWN OF BRACEBRIDGE
CALCULATION OF MAXIMUM ALLOWABLE
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
10-Year Fuding Envelope Calculation
10 Year Average Service Level (2009 - 2023)
504.60
$
Net Population & Employment Growth (2024 - 2033)
2,915
$
Maximum Allowable Funding Envelope
1,470,909
$
Appendix B | 88
Gross
Grants/
Net
Total
Project Description
Project
Subsidies/Other
Municipal
BTE
Replacement
DC Eligible
Available
2024-
Other Dev.
Cost
Recoveries
Cost
(%)
& BTE Shares
Costs
DC Reserves
2033
Related
4.0
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
4.1 Tandem Axle
2025 -
2025
393,000
$
-
$
393,000
$
0%
-
$
393,000
$
37,982
$
355,018
$
-
$
4.2 Sidewalk Trackless Machine
2025 -
2025
215,000
$
-
$
215,000
$
0%
-
$
215,000
$
-
$
215,000
$
-
$
4.3 Provision for additional Works Storage
2024 -
2033
450,000
$
-
$
450,000
$
0%
-
$
450,000
$
-
$
450,000
$
-
$
TOTAL SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
1,058,000
$
-
$
1,058,000
$
-
$
1,058,000
$
37,982
$
1,020,018
$
-
$
Residential Development Charge Calculation
Residential Share of 2024-2033 Discounted Growth-Related Capital Program
73%
744,613
$
2024 - 2033 Net Funding Envelope
1,470,909
$
10 Year Growth in Population in New Units
2,594
Unadjusted Development Charge Per Capita ($)
287.05
$
Reserve Fund Balance
Balance as of December 31, 2023
37,982
$
Non-Residential Development Charge Calculation
Non-Res Share of 2024-2033 Discounted Growth-Related Capital Program
27%
275,405
$
10 Year Growth in Square Metres
39,440
Unadjusted Development Charge Per sq. m ($)
6.98
$
DC Eligible Costs
Ineligible Costs
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
GROWTH-RELATED CAPITAL PROGRAM
TOWN OF BRACEBRIDGE
TABLE 2
APPENDIX B.4
Timing
Appendix B | 89
APPENDIX B.4
TABLE 3 - PAGE 1
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
RESIDENTIAL DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
27.7
$
71.1
$
(336.9)
$
(307.9)
$
(276.5)
$
(241.2)
$
(200.6)
$
(154.6)
$
(103.3)
$
(54.7)
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Services Related To A Highway: Public Works: Buildings & Fleet: Prior Growth
-
$
27.7
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
27.7
$
- Services Related To A Highway: Public Works: Buildings & Fleet: Non Inflated
32.9
$
449.0
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
744.6
$
- Services Related To A Highway: Public Works: Buildings & Fleet: Inflated
32.9
$
476.7
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
32.9
$
772.3
$
- Population Growth in New Units
253
257
260
257
259
264
268
271
250
255
2,594
REVENUE - current ($000)
- Dev. Charge Receipts
74.5
$
77.2
$
79.6
$
80.3
$
82.5
$
85.8
$
88.9
$
91.6
$
86.2
$
89.7
$
836.3
$
- Interest on Opening Balance
1.0
$
2.5
$
(18.5)
$
(16.9)
$
(15.2)
$
(13.3)
$
(11.0)
$
(8.5)
$
(5.7)
$
(3.0)
$
(88.7)
$
- Interest on In-year Transactions
0.7
$
(11.0)
$
0.8
$
0.8
$
0.9
$
0.9
$
1.0
$
1.0
$
0.9
$
1.0
$
(2.9)
$
TOTAL REVENUE
76.2
$
68.7
$
61.9
$
64.2
$
68.2
$
73.5
$
78.8
$
84.1
$
81.5
$
87.7
$
744.7
$
CLOSING CASH BALANCE
71.1
$
(336.9)
$
(307.9)
$
(276.5)
$
(241.2)
$
(200.6)
$
(154.6)
$
(103.3)
$
(54.7)
$
0.1
$
2024 Adjusted Charge Per Capita
294.40
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 90
APPENDIX B.4
TABLE 3 - PAGE 2
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
NON-RESIDENTIAL DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
10.3
$
29.8
$
(117.8)
$
(103.7)
$
(92.9)
$
(80.6)
$
(66.6)
$
(51.3)
$
(33.1)
$
(17.2)
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Services Related To A Highway: Public Works: Buildings & Fleet: Prior Growth
-
$
10.3
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
10.3
$
- Services Related To A Highway: Public Works: Buildings & Fleet: Non Inflated
12.2
$
166.1
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
275.4
$
- Services Related To A Highway: Public Works: Buildings & Fleet: Inflated
12.2
$
176.3
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
12.2
$
285.7
$
- Growth in GFA (m2)
4,360
4,360
4,365
3,755
3,800
3,840
3,840
4,012
3,548
3,560
39,440
REVENUE - current ($000)
- Dev. Charge Receipts
31.0
$
31.7
$
32.3
$
28.4
$
29.3
$
30.2
$
30.8
$
32.8
$
29.6
$
30.3
$
306.4
$
- Interest on Opening Balance
0.4
$
1.0
$
(6.5)
$
(5.7)
$
(5.1)
$
(4.4)
$
(3.7)
$
(2.8)
$
(1.8)
$
(0.9)
$
(29.6)
$
- Interest on In-year Transactions
0.3
$
(4.0)
$
0.4
$
0.3
$
0.3
$
0.3
$
0.3
$
0.4
$
0.3
$
0.3
$
(1.1)
$
TOTAL REVENUE
31.7
$
28.8
$
26.2
$
23.0
$
24.5
$
26.1
$
27.5
$
30.3
$
28.1
$
29.7
$
275.7
$
CLOSING CASH BALANCE
29.8
$
(117.8)
$
(103.7)
$
(92.9)
$
(80.6)
$
(66.6)
$
(51.3)
$
(33.1)
$
(17.2)
$
0.3
$
2024 Adjusted Charge Per Sq.M
7.12
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 91
APPENDIX B.5
SERVICES RELATED TO A HIGHWAY:
ROADS AND RELATED
Appendix B | 92
APPENDIX B.5: SERVICES RELATED TO A HIGHWAY:
ROADS AND RELATED
This appendix provides the detailed analysis undertaken to establish the development
charge rates for the Services Related to a Highway: Roads and Related service category in
Bracebridge. This capital program consists of road work, intersection improvements,
sidewalks, and multi-use trails within the road allowance.
The capital planning and management of all infrastructure projects in the Town of Bracebridge
is carried out by Public Works department. This section was informed by the Town's 10-year
capital plan, staff expertise, and the outputs of the ongoing Transportation Master Plan.
The following tables set out the 2024 to 2033 development-related capital forecast and the
calculation of the adjusted development charges for the Roads and Related service
category. The projects identified in the capital program are required to service the demands
of new development between 2024 and 2033, subject to annual capital budget reviews.
TABLE B.5-1
HISTORICAL SERVICE LEVELS
Table B.5-1 demonstrates that the Town's current roads and related infrastructure comprise
of about 393 kilometers of roadway and sidewalks with a replacement value of approximately
$256.39 million. The Town contains 1,260 regular and decorative street light units with a
replacement value of $3.34 million. Other infrastructure related to catch basins and manholes
add another $3.26 million. Another significant portion of the inventory are the 17 bridges and
7 structural culverts in the Town with a replacement value of approximately $35.64 million.
The total value of Services Related to a Highway: Roads and Related is $298.63 million, and
produces a fifteen-year historical service level of $8,821.12 per population and employment.
The resulting maximum allowable funding envelope is $25.71 million ($8,821.12 x 2,915 net
population and employment growth over the planning horizon to 2033).
TABLE B.5-2 DEVELOPMENT-RELATED CAPITAL PROGRAM AND
CALCULATION OF DEVELOPMENT CHARGES
The total cost of the Town Road and Related service category capital program is $12.98
million and provides 8 road and intersection improvement projects, as well as 5 sidewalk
and active transportation projects. The Individual project costs needs and costs are base on
the information provided by Town staff informed by the 10-year capital forecast and recent
studies.
Appendix B | 93
No grants or subsidies have been identified as part of this capital program. Approximately
$7.54 million of the program has been identified as a non-growth or benefit to existing
shares. This results in total DC eligible costs of 5.44 million. Existing available development
charges reserve funds of $445,356 will be used to offset the cost of the program. No
projects are deemed to benefit development beyond 2033 and therefore the cost of the
capital program, aside from the existing uncommitted reserve funds, is attributable to the
2024-2033 period.
The result is a development-related and DC recoverable share of the capital program of
$4.99 million. The development-related cost has been allocated 73 per cent ($3.65 million)
to new residential development and 27 per cent ($1.35 million) to new non-residential
development. The allocation of costs is based on shares of population and employment
growth over the planning period. The $3.65 million residential share divided by the forecast
increase in population in new units to 2033 (2,594) results in an unadjusted per capita
charge of $1,405.30 and the non-residential share of $1.35 million divided by the growth in
square metres of floor space (39,440) results in an unadjusted per square metre charge of
$34.19.
TABLE B.5-3 CASH FLOW ANALYSIS
After the cash flow analysis was undertaken, both the residential and non-residential
charge were slightly decreased to $1,312.46 per capita and $31.75 per square metre. The
following table summarizes the calculation of the Services Related to a Highway: Roads and
Related development charge:
Total
Net DC Recoverable
$/capita
$/sq.m
$/capita
$/sq.m
$12,982,000
$4,993,644
$1,405.30
$34.19
$1,312.46
$31.75
Development Charge
Adjusted
Development Charge
SERVICES RELATED TO A HIGHWAY: ROADS & RELATED SUMMARY
2024-2033
Unadjusted
Growth-Related Capital Program
Appendix B | 94
APPENDIX B.5
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
ROADS AND RELATED
OSIM Values (2023$)
BRIDGES & CULVERTS
# of Bridges
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/km)
Bridges
McCutcheon Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1,819,100
$
Black Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3,862,800
$
Crozier Falls Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
779,000
$
Stoneleigh Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
463,600
$
Stephenson Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3,499,000
$
High Falls Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
549,900
$
Goltz Lane Bridge (Pedestrian Bridge)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
578,400
$
Purebrook Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
400,200
$
Milne Road Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
667,700
$
Rock Cut Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1,160,500
$
Thompson Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1,165,600
$
Peterson Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1,320,200
$
Matthiasville Falls Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3,407,400
$
Tretheweys Falls Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1,888,400
$
Muskoka Falls Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
5,744,700
$
Beaver Creek Bridge (INVERARY GLEN)
-
-
-
-
-
-
-
-
-
-
-
-
-
1
1
4,158,200
$
High Falls Pedestrian Bridge
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1,858,500
$
Culverts
Sage Creek Culvert
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
223,800
$
Lot 11, Conc. 4&5 Oakley
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
159,900
$
Lot 6, Conc. 3 Draper
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
327,700
$
Lot 20, Conc. 3 Macauley
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
111,300
$
Germanina Road Culvert
-
-
-
-
-
-
-
-
-
-
-
-
1
1
1
1,047,800
$
Cedar Beach Road Culvert
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
169,000
$
Black River Road Culvert
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
282,100
$
Total (km)
22
22
22
22
22
22
22
22
22
22
22
22
23
24
24
Total ($000)
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
31,486.6
$
35,644.8
$
35,644.8
$
Appendix B | 95
APPENDIX B.5
TABLE 1
TOWN OF BRACEBRIDGE
INVENTORY OF CAPITAL ASSETS
ROADS AND RELATED
ROADS AND SIDEWALKS
# of Kilometres (km)
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/km)
Earth
8
8
8
8
8
1
1
-
-
-
Gravel
123
123
123
123
124
134
134
134
134
134
134
134
134
134
127
594,100
$
Low Class Bituminous
103
104
105
105
107
97
97
97
97
97
97
97
97
97
105
559,400
$
Intermediate Class Bituminous
5
5
5
5
5
3
3
3
3
3
3
3
3
3
3
738,200
$
High Class Bituminous
80
81
81
81
82
82
82
82
82
82
82
82
82
82
88
1,223,500
$
Sidewalks - Concrete
45
45
45
45
45
45
45
45
45
45
45
45
45
45
57
188,800
$
Sidewalks - Asphalt
8
8
8
8
8
8
8
8
8
8
8
8
8
8
10
78,200
$
Sidewalks - Gravel
-
-
-
-
-
1
1
1
2
2
2
2
2
2
2
25,000
$
Total (km)
372
373
374
375
379
371
371
370
371
371
371
371
371
371
393
Total ($000)
241,588.2
$
242,369.6
$
243,150.9
$
243,932.3
$
246,089.1
$
245,559.4
$
245,559.4
$
245,559.4
$
245,584.4
$
245,584.4
$
245,584.4
$
245,584.4
$
245,584.4
$
245,584.4
$
256,387.5
$
STREET LIGHTING
# of Street Lighting Units
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/unit)
Street lighting - Regular
1,182
1,151
1,121
1,090
1,060
1,074
1,074
1,074
1,074
1,074
1,074
1,074
1,074
1,074
1,074
2,500
$
Street lighting - Decorative
84
112
140
169
198
186
186
186
186
186
186
186
186
186
186
3,500
$
Total (#)
1,266
1,263
1,261
1,259
1,258
1,260
1,260
1,260
1,260
1,260
1,260
1,260
1,260
1,260
1,260
Total ($000)
3,249.0
$
3,269.5
$
3,292.5
$
3,316.5
$
3,343.0
$
3,336.0
$
3,336.0
$
3,336.0
$
3,336.0
$
3,336.0
$
3,336.0
$
3,336.0
$
3,336.0
$
3,336.0
$
3,336.0
$
OTHER
# of Units
UNIT COST
Description
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
($/unit)
Catch basins
852
852
852
852
852
852
852
852
852
852
852
852
852
852
852
2,306
$
Storm Sewer Manholes
271
271
271
271
271
271
271
271
271
271
271
271
271
271
215
6,000
$
Total (#)
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,123
1,067
Total ($000)
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,591.0
$
3,255.0
$
Appendix B | 96
TOWN OF BRACEBRIDGE
CALCULATION OF SERVICE LEVELS
ROADS AND RELATED
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Population
23,016
23,057
23,100
23,198
23,297
23,397
23,498
23,600
23,872
24,148
24,428
24,712
25,000
25,196
25,394
Employment
8,508
8,450
8,390
8,374
8,358
8,342
8,326
8,310
8,233
8,156
8,078
7,999
7,920
8,003
8,086
Total
31,524
31,507
31,490
31,572
31,655
31,739
31,824
31,910
32,105
32,304
32,506
32,711
32,920
33,199
33,480
INVENTORY SUMMARY ($000)
Roads and Related
248,428.1
$
249,230.0
$
250,034.4
$
250,839.7
$
253,023.1
$
252,486.4
$
252,486.4
$
252,486.4
$
252,511.4
$
252,511.4
$
252,511.4
$
252,511.4
$
252,511.4
$
252,511.4
$
262,978.4
$
Bridges
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
30,438.8
$
31,486.6
$
35,644.8
$
35,644.8
$
Total ($000)
278,866.9
$
279,668.8
$
280,473.2
$
281,278.5
$
283,461.9
$
282,925.2
$
282,925.2
$
282,925.2
$
282,950.2
$
282,950.2
$
282,950.2
$
282,950.2
$
283,998.0
$
288,156.2
$
298,623.2
$
SERVICE LEVEL ($/pop & emp)
Average Service
Level
Buildings
7,880.60
$
7,910.31
$
7,940.12
$
7,945.01
$
7,993.15
$
7,955.08
$
7,933.83
$
7,912.45
$
7,865.17
$
7,816.72
$
7,768.15
$
7,719.46
$
7,670.45
$
7,605.99
$
7,854.79
$
7,851.42
$
Land
965.58
$
966.10
$
966.62
$
964.11
$
961.58
$
959.03
$
956.47
$
953.90
$
948.10
$
942.26
$
936.41
$
930.54
$
956.46
$
1,073.67
$
1,064.66
$
969.70
$
Total ($/pop & emp)
8,846.18
$
8,876.40
$
8,906.74
$
8,909.11
$
8,954.73
$
8,914.12
$
8,890.31
$
8,866.35
$
8,813.27
$
8,758.98
$
8,704.55
$
8,650.00
$
8,626.91
$
8,679.66
$
8,919.45
$
8,821.12
$
TOWN OF BRACEBRIDGE
CALCULATION OF MAXIMUM ALLOWABLE
ROADS AND RELATED
10-Year Fuding Envelope Calculation
10 Year Average Service Level (2009 - 2023)
8,821
$
Net Population & Employment Growth (2024 - 2033)
2,915
Maximum Allowable Funding Envelope
25,713,565
$
APPENDIX B.5
TABLE 1
Appendix B | 97
Gross
Grants/
Net
Total
Project Description
Project
Subsidies/Other
Municipal
BTE
Replacement
DC Eligible
Available
2024-
Other Dev.
Cost
Recoveries
Cost
(%)
& BTE Shares
Costs
DC Reserves
2033
Related
6.0
SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
6.1 Roads & Intersection Improvements
6.1.1 Salmon Ave. Extension - Phase 2
2026 -
2027
2,900,000
$
-
$
2,900,000
$
50%
1,450,000
$
1,450,000
$
-
$
1,450,000
$
-
$
6.1.2 Quebec/Victoria Streets Intersection Improvements
2028 -
2028
600,000
$
-
$
600,000
$
25%
150,000
$
450,000
$
-
$
450,000
$
-
$
6.1.3 Clearbrook Trail/Pheasant Run Intersection Improvements
2032 -
2032
1,300,000
$
-
$
1,300,000
$
25%
325,000
$
975,000
$
-
$
975,000
$
-
$
6.1.4 Taylor Road and Rosewarne Drive Intersection Improvements
2025 -
2033
650,000
$
-
$
650,000
$
25%
162,500
$
487,500
$
-
$
487,500
$
-
$
6.1.5 Rosewarne Drive Cross Section Urbanization
2033 -
2033
3,000,000
$
-
$
3,000,000
$
90%
2,700,000
$
300,000
$
-
$
300,000
$
-
$
6.1.6 McNabb Street Urbanization
2026 -
2026
1,782,000
$
-
$
1,782,000
$
90%
1,603,800
$
178,200
$
-
$
178,200
$
-
$
6.1.7 Douglas Drive Urbanization
2026 -
2026
918,000
$
-
$
918,000
$
90%
826,200
$
91,800
$
-
$
91,800
$
-
$
6.1.8 Quebec Street - Ontario Street Bicycle Boulevard
2028 -
2028
285,000
$
-
$
285,000
$
25%
71,250
$
213,750
$
-
$
213,750
$
-
$
Subtotal Roads
11,435,000
$
-
$
11,435,000
$
7,288,750
$
4,146,250
$
-
$
4,146,250
$
-
$
6.2 Sidewalk and ATMP
6.2.1 Douglas Drive
2025 -
2026
530,000
$
-
$
530,000
$
25%
132,500
$
397,500
$
397,500
$
-
$
-
$
6.2.2 Manitoba St.- Wellington North to Clearbrook
2028 -
2028
227,000
$
-
$
227,000
$
25%
56,750
$
170,250
$
-
$
170,250
$
-
$
6.2.3 Muskoka Road 118 W
2026 -
2027
170,000
$
-
$
170,000
$
25%
42,500
$
127,500
$
-
$
127,500
$
-
$
6.2.4 Fraserburg Road - Cedar Lane to Fairgrounds
2024 -
2026
530,000
$
-
$
530,000
$
0%
-
$
530,000
$
-
$
530,000
$
-
$
6.2.5 Other Active Transportation Initiatives
2024 -
2026
90,000
$
-
$
90,000
$
25%
22,500
$
67,500
$
47,856
$
19,644
$
-
$
Subtotal Sidewalks
1,547,000
$
-
$
1,547,000
$
254,250
$
1,292,750
$
445,356
$
847,394
$
-
$
TOTAL SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
12,982,000
$
-
$
12,982,000
$
7,543,000
$
5,439,000
$
445,356
$
4,993,644
$
-
$
Residential Development Charge Calculation
Residential Share of 2024-2033 Discounted Growth-Related Capital Program
73%
3,645,360
$
2024 - 2033 Net Funding Envelope
25,713,565
$
10 Year Growth in Population in New Units
2,594
Unadjusted Development Charge Per Capita ($)
1,405.30
$
Reserve Fund Balance
Balance as of December 31, 2023
445,356
$
Non-Residential Development Charge Calculation
Non-Res Share of 2024-2033 Discounted Growth-Related Capital Program
27%
1,348,284
$
10 Year Growth in Square Metres
39,440
Unadjusted Development Charge Per sq. m ($)
34.19
$
Growth-Related Costs
Ineligible Costs
Timing
SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
GROWTH-RELATED CAPITAL PROGRAM
TOWN OF BRACEBRIDGE
TABLE 2
APPENDIX B.5
Appendix B | 98
APPENDIX B.5
TABLE 3 - PAGE 1
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
RESIDENTIAL DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: ROADS & RE
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
325.1
$
526.5
$
559.1
$
(189.8)
$
(464.7)
$
(778.5)
$
(472.2)
$
(135.4)
$
232.7
$
(136.2)
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Services Related To A Highway: Roads & Related: P
11.6
$
156.7
$
156.7
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
325.1
$
- Services Related To A Highway: Roads & Related: N
133.7
$
173.3
$
946.2
$
615.3
$
648.4
$
39.5
$
39.5
$
39.5
$
751.3
$
258.5
$
3,645.4
$
- Services Related To A Highway: Roads & Related: I
145.4
$
330.0
$
1,102.9
$
615.3
$
648.4
$
39.5
$
39.5
$
39.5
$
751.3
$
258.5
$
3,970.5
$
- Population Growth in New Units
253
257
260
257
259
264
268
271
250
255
2,594
REVENUE - current ($000)
- Dev. Charge Receipts
332.1
$
344.0
$
355.0
$
357.9
$
367.9
$
382.6
$
396.1
$
408.6
$
384.4
$
400.0
$
3,728.6
$
- Interest on Opening Balance
11.4
$
18.4
$
19.6
$
(10.4)
$
(25.6)
$
(42.8)
$
(26.0)
$
(7.4)
$
8.1
$
(7.5)
$
(62.2)
$
- Interest on In-year Transactions
3.3
$
0.2
$
(20.6)
$
(7.1)
$
(7.7)
$
6.0
$
6.2
$
6.5
$
(10.1)
$
2.5
$
(20.8)
$
TOTAL REVENUE
346.7
$
362.7
$
354.0
$
340.4
$
334.6
$
345.8
$
376.4
$
407.6
$
382.5
$
395.0
$
3,645.6
$
CLOSING CASH BALANCE
526.5
$
559.1
$
(189.8)
$
(464.7)
$
(778.5)
$
(472.2)
$
(135.4)
$
232.7
$
(136.2)
$
0.3
$
2024 Adjusted Charge Per Capita
1,312.46
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 99
APPENDIX B.5
TABLE 3 - PAGE 2
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
NON-RESIDENTIAL DEVELOPMENT CHARGE
SERVICES RELATED TO A HIGHWAY: ROADS & RE
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
120.2
$
210.6
$
237.4
$
(25.3)
$
(130.5)
$
(249.9)
$
(141.6)
$
(24.5)
$
108.1
$
(38.0)
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Services Related To A Highway: Roads & Related: P
4.3
$
58.0
$
58.0
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
120.2
$
- Services Related To A Highway: Roads & Related: N
49.5
$
64.1
$
350.0
$
227.6
$
239.8
$
14.6
$
14.6
$
14.6
$
277.9
$
95.6
$
1,348.3
$
- Services Related To A Highway: Roads & Related: I
53.8
$
122.1
$
407.9
$
227.6
$
239.8
$
14.6
$
14.6
$
14.6
$
277.9
$
95.6
$
1,468.5
$
- Growth in GFA (m2)
4,360
4,360
4,365
3,755
3,800
3,840
3,840
4,012
3,548
3,560
39,440
REVENUE - current ($000)
- Dev. Charge Receipts
138.4
$
141.2
$
144.2
$
126.5
$
130.6
$
134.6
$
137.3
$
146.3
$
132.0
$
135.1
$
1,366.2
$
- Interest on Opening Balance
4.2
$
7.4
$
8.3
$
(1.4)
$
(7.2)
$
(13.7)
$
(7.8)
$
(1.3)
$
3.8
$
(2.1)
$
(9.9)
$
- Interest on In-year Transactions
1.5
$
0.3
$
(7.3)
$
(2.8)
$
(3.0)
$
2.1
$
2.1
$
2.3
$
(4.0)
$
0.7
$
(8.0)
$
TOTAL REVENUE
144.1
$
148.9
$
145.3
$
122.3
$
120.4
$
123.0
$
131.7
$
147.3
$
131.8
$
133.7
$
1,348.3
$
CLOSING CASH BALANCE
210.6
$
237.4
$
(25.3)
$
(130.5)
$
(249.9)
$
(141.6)
$
(24.5)
$
108.1
$
(38.0)
$
0.1
$
2024 Adjusted Charge Per Sq.M
31.75
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 100
APPENDIX B.6
DEVELOPMENT-RELATED STUDIES
Appendix B | 101
APPENDIX B.6: DEVELOPMENT-RELATED STUDIES
As of December 13, 2023, the Minister of Municipal Affairs and Housing has indicated
further consultation to inform further potential changes to the DCA, one of which is related
to a review of the removal of development related studies from recovery under the DCA. At
the time of publishing this DC Background Study, studies have not yet been re-instated as
an eligible capital cost, but in anticipation of a change of legislation, a Development Related
Studies capital program has been included in this DC Background Study.
TABLE B.6-1
DEVELOPMENT-RELATED CAPITAL PROGRAM AND
CALCULATION OF UNADJUSTED DEVELOPMENT CHARGES
The 2024-2033 development-related gross cost for Studies is $759,000 and includes for a
Development Charge Background Study, Official Plan updates, Zoning By-law updates, and
other planning studies.
Recognizing that not all studies under this service are entirely necessitated by new
development in the Town, benefit to existing shares have been identified and reduced from
the net municipal costs. In total, the benefit to existing shares amount to $288,500 and this
amount will not be recovered through development charges. The Town has reserve funds of
$23,505 on hand which is applied towards the projects.
The remaining amount of $446,995 is eligible for development charges funding in the 10-year
planning period. This amount is included in the development charge calculation and is allocated
73%, or $326,307 to the residential sector and 27%, or $120,689 to the non-residential sector
based on shares of 10-year growth in net population and employment. The resulting
unadjusted per capita charge is $125.79. The non-residential charge is $3.06 per square metre.
TABLE B.6-2
CASH FLOW ANALYSIS
After conducting a cash flow analysis, both the residential and non-residential charge
decreases slightly to $117.10 per capita and $2.84 per square metre. The following table
summarizes the calculation of the Development-Related Studies development charges.
Total
Net DC Recoverable
$/capita
$/sq.m
$/capita
$/sq.m
$759,000
$446,995
$125.79
$3.06
$117.10
$2.84
Development Charge
Growth-Related Capital Program
Development Charge
DEVELOPMENT-RELATED STUDIES SUMMARY
2024-2033
Unadjusted
Adjusted
Appendix B | 102
Gross
Grants/
Net
Total
Project Description
Project
Subsidies/Other
Municipal
BTE
Replacement
DC Eligible
Available
2024-
Other Dev.
Cost
Recoveries
Cost
(%)
& BTE Shares
Costs
DC Reserves
2033
Related
5.0
DEVELOPMENT-RELATED STUDIES
5.1.1
Official Plan Review
2024 -
2024
75,000
$
-
$
75,000
$
50%
37,500
$
37,500
$
11,752
$
25,748
$
-
$
5.1.2
Development Charges Study
2024 -
2024
44,000
$
-
$
44,000
$
0%
-
$
44,000
$
11,752
$
32,248
$
-
$
5.1.3
Official Plan Review
2030 -
2030
100,000
$
-
$
100,000
$
50%
50,000
$
50,000
$
-
$
50,000
$
-
$
5.1.4
Zoning By-law Update
2025 -
2025
75,000
$
-
$
75,000
$
50%
37,500
$
37,500
$
-
$
37,500
$
-
$
5.1.5
Zoning By-law Update
2032 -
2032
75,000
$
-
$
75,000
$
50%
37,500
$
37,500
$
-
$
37,500
$
-
$
5.1.6
Housing Needs Study
2025 -
2025
50,000
$
-
$
50,000
$
0%
-
$
50,000
$
-
$
50,000
$
-
$
5.1.7
Urban Forest Management Plan Review
2024 -
2024
40,000
$
-
$
40,000
$
90%
36,000
$
4,000
$
-
$
4,000
$
-
$
5.1.8
Strategic Plan
2028 -
2028
100,000
$
-
$
100,000
$
90%
90,000
$
10,000
$
-
$
10,000
$
-
$
5.1.9
Transportation Master Plan
2028 -
2028
100,000
$
-
$
100,000
$
0%
-
$
100,000
$
-
$
100,000
$
-
$
5.1.10
Transportation Master Plan
2033 -
2033
100,000
$
-
$
100,000
$
0%
-
$
100,000
$
-
$
100,000
$
-
$
TOTAL DEVELOPMENT-RELATED STUDIES
759,000
$
-
$
759,000
$
288,500
$
470,500
$
23,505
$
446,995
$
-
$
Residential Development Charge Calculation
Residential Share of 2024-2033 Discounted Growth-Related Capital Program
73%
326,307
$
Reserve Fund Balance
10 Year Growth in Population in New Units
2,594
Balance as of December 31, 2023
23,505
$
Unadjusted Development Charge Per Capita ($)
125.79
$
Non-Residential Development Charge Calculation
Non-Res Share of 2024-2033 Discounted Growth-Related Capital Program
27%
120,689
$
10 Year Growth in Square Metres
39,440
Unadjusted Development Charge Per sq. m ($)
3.06
$
Ineligible Costs
Growth-Related Costs
DEVELOPMENT-RELATED STUDIES
GROWTH-RELATED CAPITAL PROGRAM
TOWN OF BRACEBRIDGE
TABLE 1
APPENDIX B.6
Timing
Appendix B | 103
APPENDIX B.6
TABLE 2 - PAGE 1
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
DEVELOPMENT-RELATED STUDIES
RESIDENTIAL DEVELOPMENT CHARGE
DEVELOPMENT-RELATED STUDIES
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
17.2
$
(16.0)
$
(50.9)
$
(21.5)
$
9.8
$
(38.7)
$
(6.1)
$
(7.7)
$
29.1
$
37.1
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Development-Related Studies: Prior Growth
17.2
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
17.2
$
- Development-Related Studies: Non Inflated
45.3
$
63.9
$
-
$
-
$
80.3
$
-
$
36.5
$
-
$
27.4
$
73.0
$
326.3
$
- Development-Related Studies: Inflated
62.4
$
63.9
$
-
$
-
$
80.3
$
-
$
36.5
$
-
$
27.4
$
73.0
$
343.5
$
- Population Growth in New Units
253
257
260
257
259
264
268
271
250
255
2,594
REVENUE - current ($000)
- Dev. Charge Receipts
29.6
$
30.7
$
31.7
$
31.9
$
32.8
$
34.1
$
35.3
$
36.5
$
34.3
$
35.7
$
332.6
$
- Interest on Opening Balance
0.6
$
(0.9)
$
(2.8)
$
(1.2)
$
0.3
$
(2.1)
$
(0.3)
$
(0.4)
$
1.0
$
1.3
$
(4.5)
$
- Interest on In-year Transactions
(0.9)
$
(0.9)
$
0.6
$
0.6
$
(1.3)
$
0.6
$
(0.0)
$
0.6
$
0.1
$
(1.0)
$
(1.7)
$
TOTAL REVENUE
29.3
$
28.9
$
29.5
$
31.3
$
31.8
$
32.6
$
34.9
$
36.7
$
35.4
$
36.0
$
326.4
$
CLOSING CASH BALANCE
(16.0)
$
(50.9)
$
(21.5)
$
9.8
$
(38.7)
$
(6.1)
$
(7.7)
$
29.1
$
37.1
$
0.1
$
2024 Adjusted Charge Per Capita
117.10
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 104
APPENDIX B.6
TABLE 2 - PAGE 2
TOWN OF BRACEBRIDGE
CASHFLOW AND DETERMINATION OF DEVELOPMENT CHARGE
DEVELOPMENT-RELATED STUDIES
NON-RESIDENTIAL DEVELOPMENT CHARGE
DEVELOPMENT-RELATED STUDIES
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
TOTAL
OPENING CASH BALANCE ($000)
6.3
$
(4.4)
$
(16.0)
$
(3.7)
$
7.6
$
(10.7)
$
1.0
$
(0.2)
$
13.1
$
15.2
$
2024-2033 RESIDENTIAL FUNDING REQUIREMENTS
- Development-Related Studies: Prior Growth
6.3
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
6.3
$
- Development-Related Studies: Non Inflated
16.7
$
23.6
$
-
$
-
$
29.7
$
-
$
13.5
$
-
$
10.1
$
27.0
$
120.7
$
- Development-Related Studies: Inflated
23.1
$
23.6
$
-
$
-
$
29.7
$
-
$
13.5
$
-
$
10.1
$
27.0
$
127.0
$
- Growth in GFA (m2)
4,360
4,360
4,365
3,755
3,800
3,840
3,840
4,012
3,548
3,560
39,440
REVENUE - current ($000)
- Dev. Charge Receipts
12.4
$
12.6
$
12.9
$
11.3
$
11.7
$
12.0
$
12.3
$
13.1
$
11.8
$
12.1
$
122.2
$
- Interest on Opening Balance
0.2
$
(0.2)
$
(0.9)
$
(0.2)
$
0.3
$
(0.6)
$
0.0
$
(0.0)
$
0.5
$
0.5
$
(0.4)
$
- Interest on In-year Transactions
(0.3)
$
(0.3)
$
0.2
$
0.2
$
(0.5)
$
0.2
$
(0.0)
$
0.2
$
0.0
$
(0.4)
$
(0.6)
$
TOTAL REVENUE
12.3
$
12.1
$
12.2
$
11.3
$
11.5
$
11.6
$
12.3
$
13.3
$
12.3
$
12.2
$
121.1
$
CLOSING CASH BALANCE
(4.4)
$
(16.0)
$
(3.7)
$
7.6
$
(10.7)
$
1.0
$
(0.2)
$
13.1
$
15.2
$
0.5
$
2024 Adjusted Charge Per Sq.M
2.84
$
Allocation of Capital Program
Residential Sector
73.0%
Non-Residential Sector
27.0%
Rates for 2024
Inflation Rate
2.0%
Interest Rate on Positive Balances
3.5%
Interest Rate on Negative Balances
5.5%
Appendix B | 105
APPENDIX C
RESERVE FUNDS
Appendix C | 106
APPENDIX C - RESERVE FUNDS
The DCA requires that a reserve fund be established for each service for which
development charges are collected. Table 1 presents the uncommitted reserve fund
balances that are available to help fund the development-related net capital costs identified
in this study. The opening balances of the development charges reserve funds as at
December 31, 2023, have been adjusted to account for current commitments to projects. All
of the available reserve fund balances are therefore accounted for in this study.
As shown on Table 1, the December 31, 2023 total reserve fund balance was approximately
$2.52 million.
The application of the available uncommitted balance in each of the reserve funds is
discussed in the appendix section related to each service. These funds are assigned to
projects in the initial years of the capital program for each service. This has the effect of
reducing and deferring capital costs brought forward to the development charge calculation
and the cash flow analysis.
Appendix C | 107
APPENDIX C
TABLE 1
TOWN OF BRACEBRIDGE
DEVELOPMENT CHARGES RESERVE FUND BALANCES
AS OF DECEMBER 31, 2023
DC Reserve Fund
Closing Balance as of
December 31, 2023
Fire Services
332,267.23
$
Library Services
449,785.96
$
Parks And Recreation
1,232,741.11
$
Services Related To A Highway: Public Works: Buildings & Fleet
37,981.93
$
Services Related To A Highway: Roads & Related
445,356.34
$
Development-Related Studies
23,504.55
$
Total
2,521,637.12
$
Source: Town of Bracebridge DC Reserve Funds Statement (unaudited)
Appendix C | 108
APPENDIX D
COST OF GROWTH ANALYSIS
Appendix D | 109
APPENDIX D - COST OF GROWTH ANALYSIS
A.
ASSET MANAGEMENT PLAN
The Development Charges Act requires that municipalities complete an Asset Management
Plan before passing a development charges by-law. A key function of the Asset
Management Plan is to demonstrate that all assets proposed to be funded under the
development charges by-law are financially sustainable over their full life-cycle.
i.
Asset Types
A summary of the future Town-owned assets and estimated useful life assumptions for
eligible DC services considered as part of the study are outlined in Table D.1. Although all
capital assets considered in the study have been identified, not all assets necessitate future
replacement or ongoing maintenance activities. Some projects do not relate to the
emplacement of a tangible capital asset, such as the recovery of completed projects. These
costs do not necessarily require future replacement or ongoing maintenance. Such projects
are identified as "not infrastructure" in the table.
For some projects within the capital program, such as the Sportsplex and Muskoka Lumber
Community Centre, the asset management and operating requirements are well understood
by the Town. As a result, the assets associated with these debt payments have not been
included in the calculation of the asset management provision or the future operating
impacts.
It should be noted that the capital cost estimates prepared for each of the projects
identified in this section include grouped costs of various individual elements, which, as a
stand-alone item, may have its own useful life (for example, new buildings include HVAC,
structural elements, roof, etc.). Accordingly, the average useful life assumptions noted
below are applicable to all project components.
Appendix D | 110
Table D.1 - Summary of Municipal Assets Useful Lives
Service
Estimated Useful Life
Fire Protection
New Fire Station
Land Acquisition
Vehicles
Equipment
40 years
Not Infrastructure
18 years
11 years
Library Services
Additional Materials
19 years
Parks and Recreation
Equipment
Parkland, Trail, & Amenity Development
19 years
20 years
Services Related to a Highway
Roads & Intersection Improvements
Sidewalks & Active Transportation
Vehicles
Equipment
Provision for Additional Works Storage
34 years
30 years
12 years
13 years
24 years
Development-Related Studies
All Studies
Not Infrastructure
ii.
Annual Provision
When assets require rehabilitation or are due for replacement, the source of funds is limited to
reserves or contributions from operating. Capital expenditures to carry out the rehabilitation
and replacement of aging infrastructure are not growth-related and are therefore not eligible
for funding through development charge revenues or other developer contributions.
Based on the useful life assumptions and the capital cost of acquiring and/or emplacing
each asset, a provision for infrastructure replacement has been calculated for all services.
Provisions for infrastructure replacement are initially calculated for the assets that are
expected to be a result of each project in the capital program, based on their useful life and
the anticipated cost of replacement. The aggregate of all individual provisions form the
required annual capital provision. In calculating the annual provisions, a number of
assumptions are made to account for inflation (2.0 per cent) and interest (3.5 per cent).
Appendix D | 111
Consistent with the requirements of the DCA, assets that are proposed to be funded under
the development charges by-law have been included in the analysis. As a result, the total
calculated annual provision for development charge related infrastructure has been netted
down to consider the replacement of existing infrastructure or benefit-to-existing
development. However, for reference, the annual replacement provisions associated with
the non-development charge funded costs, including costs related to the benefit-to-existing
and post-period benefit have also been calculated.
Table D.2 provides the calculated annual asset management contribution for both the gross
capital expenditures and the share related to the 2024 to 2034 DC recoverable portion. The
year 2034 has been included to calculate the annual contribution for the planning periods
2024 to 2033 and as the expenditures in 2033 will not trigger asset management
contributions until 2034. As shown, by 2034, the Town will need to fund an additional
$772,000 in order to properly fund the full life cycle costs of the new assets related to all
services supported under the development charges by-law.
iii.
Future Revenue Growth
The calculated annual funding provision should be considered within the context of the
Municipality's projected growth. Over the next ten years, the Municipality's population is
projected to increase by 2,139. In addition, the Municipality will also add 776 employees that
will result in approximately 39,440 square metres of additional non-residential building space.
This growth will have the effect of increasing the overall assessment base. This leads to
additional user fee and charge revenues to offset the capital asset provisions required to
replace the infrastructure proposed to be funded under the development charges by-law.
The collection of these funds is intended to be allocated to the Town's reserves for future
replacement of these assets.
Service
DC Recoverable
Non-DC Funded
DC Related
Non-DC Related
Fire Services
1,252,000
$
4,864,000
$
71,000
$
187,000
$
Library Services
567,000
$
683,000
$
36,000
$
44,000
$
Parks And Recreation
7,069,000
$
5,541,000
$
408,000
$
330,000
$
Services Related To A Highway: Public Works: Buildings & Fleet
1,058,000
$
-
$
73,000
$
-
$
Development-Related Studies
-
$
-
$
-
$
-
$
Services Related To A Highway: Roads & Related
5,439,000
$
7,543,000
$
184,000
$
251,000
$
772,000
$
812,000
$
Note: Development-Related studies are not considered tangible capital assets.
Capital Program
Provision by 2034
Total
APPENDIX D
TOWN OF BRACEBRIDGE
CALCULATED ANNUAL PROVISION BY 2034
2024-2033
Calculated AMP Annual
TABLE D.2
Appendix D | 112
B.
LONG-TERM CAPITAL AND OPERATING IMPACTS
As shown in Table D.3, by 2033 the Town's net operating costs are estimated to increase by
$1.53 million for property tax supported services. Increases in net operating costs will be
experienced as there are operational costs associated with additional capital.
Table D.4 summarizes the components of the development-related capital forecast that will
require funding from non-DC sources (e.g. property tax) for the planning period 2024 to
2033. In total, $14.29 million will need to be funded from non-DC sources over the planning
period.
Council is made aware of these factors so that they understand the operating and capital
costs that will not be covered by DCs as it adopts the development-related capital forecast
set out in the study.
APPENDIX D
TABLE D.3
TOWN OF BRACEBRIDGE
ESTIMATED NET OPERATING COST OF THE PROPOSED
GROWTH-RELATED CAPITAL PROGRAM
Estimated
Net Cost
(in constant $2024)
2033
Fire Services
883.4
$
Construct New Station 2 (7,079 sq.ft)
$150.00
per square foot
812.3
$
Vehicles & Equipment
$0.05
per $1.00 new infrastructure
71.1
$
Library Services
-
$
New Library
MLCC - Captured in 2024 Budget
-
$
Parks and Recreation
374.3
$
New Multi-Use Community Centre
MLCC - Captured in 2024 Budget
-
$
Parkland and Trail Development
$0.03
per $1.00 new infrastructure
374.3
$
Public Works: Buildings & Fleet
156.1
$
Equipment
$0.15
per $1.00 new infrastructure
156.1
$
Roads and Related
114.5
$
Roads Construction
$100.00
per new household
114.5
$
TOTAL ESTIMATED OPERATING COSTS ($000)
1,528.2
$
Operating Costs
(in constant 2024 dollars)
Appendix D | 113
C.
THE PROGRAM IS DEEMED FINANCIAL SUSTAINABLE
In summary, the Asset Management Plan and long-term capital and operating analysis
included in this appendix demonstrates that the Town can afford to invest and operate the
identified general and engineered services infrastructure over the ten-year planning period.
Importantly, the Town's annual budget review allows staff to continue to monitor and
implement mitigating measures should the program become less sustainable.
TABLE D.4
Net Municipal
Total DC
Cost
Replacement
Eligible Costs
Service Area
(Net of Grants/ & Benefit to
Available
Post 2033
For Recovery
Subsidies)
Existing
DC Reserves
Benefit
2024-2033
($000)
($000)
($000)
($000)
($000)
1.0 FIRE SERVICES
8,605.2
$
2,407.8
$
332.3
$
4,548.9
$
1,316.3
$
2.0 LIBRARY SERVICES
3,150.1
$
1,092.6
$
449.8
$
850.9
$
756.7
$
3.0 PARKS AND RECREATION
21,427.2
$
2,958.9
$
1,232.7
$
7,524.1
$
9,711.4
$
4.0 SERVICES RELATED TO A HIGHWAY: PUBLIC WORKS: BUILDINGS & FLEET
1,058.0
$
-
$
38.0
$
-
$
1,020.0
$
5.0 SERVICES RELATED TO A HIGHWAY: ROADS & RELATED
12,982.0
$
7,543.0
$
445.4
$
-
$
4,993.6
$
6.0 DEVELOPMENT-RELATED STUDIES
759.0
$
288.5
$
23.5
$
-
$
447.0
$
TOTAL 10-YEAR PROGRAM
47,981.5
$
14,290.8
$
2,521.6
$
12,923.9
$
18,245.1
$
APPENDIX D
Development Related Capital Program (2024-2033)
TOWN OF BRACEBRIDGE
SUMMARY OF UNADJUSTED RESIDENTIAL AND NON-RESIDENTIAL DEVELOPMENT CHARGES
CAPITAL PROGRAM FOR ALL SERVICES
Appendix D | 114
APPENDIX E
PROPOSED BY LAW
Appendix E | 115
BILL NO.
BY-LAW NO. 2024-
A BY-LAW OF THE CORPORATION OF THE TOWN OF
BRACEBRIDGE TO IMPOSE DEVELOPMENT CHARGES
WHEREAS, Section 8 of the Municipal Act, S.O. 2001, (hereinafter referred to as the "Municipal Act")
provides that the powers of a municipality under the Municipal Act or any other Act shall be interpreted
broadly so as to confer broad authority on the municipality to enable the municipality to govern its affairs as
it considers appropriate and to enhance the municipality's ability to respond to municipal issues;
AND WHEREAS, Section 9 of the Municipal Act provides that a municipality has the capacity, rights, powers
and privileges of a natural person for the purpose of exercising its authority under the Municipal Act or any
other Act;
AND WHEREAS Section 11 of the Municipal Act provides that a lower-tier municipality may pass by-laws
respecting matters within the spheres of jurisdiction set out therein;
AND WHEREAS the Town of Bracebridge will experience growth through development and re-
development;
AND WHEREAS development and re-development requires the expansion of certain physical and social
services by the Town of Bracebridge;
AND WHEREAS the Council of The Corporation of the Town of Bracebridge (hereinafter referred to as
"Council") desires to ensure that the capital cost of meeting growth-related demands does not place an
excessive financial burden on the Town of Bracebridge or its existing taxpayers while at the same time
ensuring new taxpayers contribute no more than the net capital cost attributable to providing the current
level of municipal services;
AND WHEREAS Subsection 2 (1) of the Development Charges Act, 1997, S.O. 1997, c.27, as amended,
provides that the Council of a municipality may pass by-laws for the imposition of development charges
against land for increased capital costs required because of the need for services arising from development
and re-development of such lands in the area to which the by-law applies;
AND WHEREAS the development of land for residential uses will increase the need for the services
designated in Schedule "A" hereto;
AND WHEREAS Council had before it a report entitled the "2024 Development Charges Background Study"
submitted by Hemson Consulting Ltd., dated March 21, 2024 (hereinafter referred to as the "Study");
AND WHEREAS Council has permitted the use of the Study by motion xxxx and has considered the
comments of the public at a public meeting duly called on April 11, 2024 to consider the enactment of a By-
law under the Development Charges Act, S.O. 1997, c.27;
AND WHEREAS Council expressed its intent, by motion xxxx, to undertake the capital works identified in
the Study;
AND WHEREAS Council expressed its intent, by motion xxxx, to recover the committed excess capacity
identified in the Study through future development charges;
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BILL NO.
AND WHEREAS Council has determined by motions xxxx that no additional public meeting is required;
AND WHEREAS by motions xxxx Council deems it expedient to enact a new by-law with respect to
Development Charges;
AND WHEREAS Council has given consideration of the use of more than one Development Charge By-
law to reflect different needs for services in different areas, also known as "area rating" or "area specific
development charges", and has determined that for the services, and associated infrastructure proposed
to be funded by development charges under this By-law, that it is fair and reasonable that the charges be
calculated on a municipal-wide uniform basis;
AND WHEREAS the Study dated March 21, 2024 includes an Asset Management Plan that deals with all
assets whose capital costs are intended to be funded under the Development Charge By-law and that such
assets are considered to be financially sustainable over their full life-cycle;
AND WHEREAS Council will give consideration to incorporating the Asset Management Plan outlined in
the Study within the Town of Bracebridge's ongoing practices and Asset Management Plan;
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWN OF BRACEBRIDGE
ENACTS AS FOLLOWS:
1.
DEFINITIONS
In this By-law:
1.1.
Act means the Development Charges Act, 1997, S.O. 1997, c.27, as amended from time
to time.
1.2.
Affordable Housing means development meeting the criteria set forth in Schedule "C1"
of this By-law.
1.3.
Apartment Unit means a Dwelling Unit in a Residential Building and the residential portion
of a mixed-use building containing four or more Dwelling Units, where the Dwelling Units
are connected by an internal corridor.
1.4.
Bedroom (BR) includes any room which can be used as sleeping quarters but does not
include a kitchen, bathroom, living room or dining room.
1.5.
Board of Education is a board defined in subsection 1 (1) of the Education Act, R.S.O.
1990, c.E2.
1.6.
Cannabis Production Facility means a building used, designed or intended for growing,
cultivation, producing, testing, destroying, storing or distribution, excluding retail sales, of
marijuana or cannabis and for the purposes of the By-law is defined as a non-residential
use.
1.7.
Capital Cost means costs incurred or proposed to be incurred by a municipality or a local
board or commission thereof directly or under an agreement:
1.7.1.
to acquire land or an interest in land;
1.7.2.
to improve lands and infrastructure;
1.7.3.
to acquire, construct or improve buildings and structures;
1.7.4.
to acquire, construct or improve facilities including:
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BILL NO.
1.7.4.1. rolling stock, furniture and equipment; and,
1.7.4.2. materials acquired for circulation, reference or information purposes by a
library board as defined in the Public Libraries Act, 1998, R.S.O. 1990,
c.P.44; and,
1.7.5.
to undertake studies in connection with any of the matters in Sections 1.8.1 through
1.8.4, required for the provision of services designated.
1.8.
Council means the elected or appointed members of Council of The Corporation of the
Town of Bracebridge.
1.9.
Development includes redevelopment and conversion of one principal use to another.
1.10.
Duplex means any residential building containing two (2) separate dwelling units:
1.10.1. Having one horizontal wall, but no other parts, attached to another building or
structure; and
1.10.2. the dwelling units are not connected by an interior corridor.
1.11.
Dwelling Unit means one or more habitable rooms designed or intended for use as an
independent and separate unit in which separate kitchen and sanitary facilities are
provided for the exclusive use of the household with a private entrance from outside the
building or from a common hallway or stairway inside the building. This does not include
the Dwelling Unit commonly referred to as garden suite.
1.12.
Existing means the number, use and size that existed as of the date this By-law came into
force and effect.
1.13.
Farm building means buildings or structures used to carry on a bona fide farming
operation including barns, silos and other ancillary development to an agricultural use, but
excluding cannabis production facilities and those buildings or structures used for
residential purposes.
1.14.
Garden suite means a detached residential structure containing bathroom and kitchen
facilities and only one (1) sleeping area that is ancillary to an existing residential structure
and at the time of installation is designed and intended to be temporary and portable, but
does not include a mobile home or park model trailer.
1.15.
Hunt Camp means a building or buildings primarily used for recreational activities such as
hunting or fishing, which provides seasonal or temporary accommodation in a remote
location where municipal or community services are usually not immediately accessible to
the buildings.
1.16.
Industrial means any land, building or structure or portions thereof used, designed or
intended for or in connection with manufacturing, producing, processing, fabricating,
assembling, refining, Cannabis Production Facility, research and development, storage of
materials and products, shipping and warehousing.
1.17.
Local Board means a school board, public utility commission, transportation commission,
public library board, board of park management, local board of health, board of
commissioners of police, planning board, or any other board, commission, committee, body
or local authority established or exercising any power or authority under any general or
special Act with respect to any of the affairs or purposes, including school purposes, of the
Town or any part or parts thereof.
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BILL NO.
1.18.
Mixed use building or structure means any building or structure that includes both
residential and non-residential uses.
1.19.
Mobile home means any dwelling unit designed to be made mobile and constructed or
manufactured to provide a permanent residence for one or more persons, but does not
include a park model trailer, travel trailer or a tent trailer.
1.20.
Multiples means a Residential Building containing more than two Dwelling Units and
includes triplex, fourplex, townhouse or row house.
1.21.
Non-Residential Use means a building or structure of any kind whatsoever used,
designed or intended to be used for any use other than a residential use.
1.22.
Non-Profit Housing Development means the development of a building or structure
intended for use as a residential premises and developed by;
1.22.1. a corporation to which the Not-for-Profit Corporations Act, 2010 applies, that is in
good standing under that Act and whose primary objective is to provide housing,
1.22.2. a corporation without share capital to which the Canada Not-for-profit Corporations
Act applies, that is in good standing under that Act and whose primary objective is
to provide housing, or
1.22.3. a non-profit housing co-operative that is in good standing under the Co-operative
Corporations Act 2022, c. 21, Sched. 3, s. 4.
1.23.
Owner means the owner of land or a person who has made application for an approval for
the development of land for which a Development Charge is imposed.
1.24.
Park Model Trailer means any structure that is designed to be mobile and meets the
following criteria:
1.24.1. built on a single chassis mounted on wheels;
1.24.2. designed to facilitate relocation from time to time;
1.24.3. designed to provide a permanent or seasonal residence for one or more persons;
1.24.4. designed as living quarters and may be connected to those utilities necessary for
installed fixtures and appliances; and
1.24.5. has a gross floor area, including lofts, not exceeding 50 m² (538.21 ft²) when in the
set up mode and having a width greater than 2.6 m (8.53 ft) when in the transit
mode.
1.25.
Regulation means Ontario Regulation (O. Reg.) 82/98.
1.26.
Residential Building means a building, occupied or capable of being occupied, as a
home, residence or sleeping place by one or more persons, containing one or more
Dwelling Units but not including motels, hotels, tents, truck campers, tourist trailers, mobile
camper trailers or boarding, lodging or rooming houses, but shall include Units in a resort
setting.
1.27.
Residential Use means the use of a building or structure or portion thereof for one or more
Dwelling Units.
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BILL NO.
1.28.
Seasonal means the time during any given year which shall exclude the time frame
between December 1 and no earlier than March 31 for the purposes of this By-law.
1.29.
Services means those services, facilities, accommodations and things shown on Schedule
"A" to this by-law.
1.30.
Servicing Agreement means an agreement to provide municipal services by the Town to
specified lands within the municipality.
1.31.
Services in Lieu means those Services specified in a Servicing Agreement made under
section 22 of this by-law.
1.32.
Semi-detached Residential Development means a residential building consisting of two
(2) separate dwelling units:
1.32.1. having one vertical wall, but no other parts, attached to another building or
structure; and
1.32.2. the dwelling units are not connected by an interior corridor.
1.33.
Single-detached Residential Unit means a residential building consisting of one dwelling
unit and not attached to another building or structure.
1.34.
Town means The Corporation of the Town of Bracebridge.
1.35.
Unit includes a Dwelling Unit and an Apartment Unit.
1.36.
Woodland Retreat means a building occupied on a temporary basis and used for
recreational resource based activities other than hunting, which provides seasonal or
temporary accommodation in a remote location where municipal or community services
are usually not available.
2.
SHORT TITLE
2.1.
This By-law may be cited as the Development Charges By-law.
3.
ADMINISTRATION
3.1.
Council hereby determines that the development of land, buildings or structures for
Residential and Non-Residential uses will require the provision, enlargement, or expansion
of the Services on Schedule "A" hereto.
3.2.
Council hereby imposes the Development Charges shown on Schedule "B" to defray the
Growth-Related Net Capital Cost of providing, enlarging, or expanding the Services shown
on Schedule "A".
3.3.
The Director of Finance/Treasurer of the Town shall administer this By-law.
4.
APPLICABLE LANDS
4.1.
This By-law applies to all lands in the geographic boundaries of the Town whether or not
the land or use thereof is exempt from taxation under the Assessment Act, R.S.O. 1990,
c.A.31;
4.2.
This by-law shall not apply to land that is owned by and used for the purposes of:
4.2.1.
a Board of Education;
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BILL NO.
4.2.2.
any municipality or local board thereof;
4.2.3.
a hospital under the Public Hospitals Act, R.S.O. 1990 c.P.40;
4.3.
For the purpose of Section 4.2, development subsidized by any of the entities listed therein
whether by way of grant agreement, cost contribution or otherwise is not exempt from the
payment of development charges.
5.
DEVELOPMENT CHARGES IMPOSED
5.1.
Development charges shall be imposed on all lands, buildings and structures that are
developed for residential and non-residential uses if the development requires:
5.1.1.
the passing of a zoning by-law or of an amendment to a zoning by-law under
Section 34 of the Planning Act, R.S.O. 1990 c.P.13 (hereinafter referred to as
Planning Act);
5.1.2.
the approval of a minor variance under Section 45 of the Planning Act;
5.1.3.
a conveyance of land to which a by-law passed under subsection 50 (7) of the
Planning Act applies;
5.1.4.
the approval of a plan of subdivision under Section 51 of the Planning Act;
5.1.5.
a consent under Section 53 of the Planning Act;
5.1.6.
the approval of a description under Section 50 of the Condominium Act, 1998, S.O.
1998 c.19; or
5.1.7.
the issuing of a permit under the Building Code Act, 1992, S.O. 1992, c.23 in
relation to a building or structure.
5.2.
No more than one development charge for each service designated in Schedule "A" shall
be imposed upon any lands, buildings or structures to which this By-law applies even
though two or more actions described in Section 5.1 are required before the lands,
buildings or structures can be developed.
5.3.
Despite Section 5.2, if two or more of the actions described in Section 7 occur at different
times, additional development charges shall be imposed if the subsequent action has the
effect of increasing the need for services unless the action relates to the exemptions as
outlined in Section 6.
6.
EXEMPTIONS
6.1.
Notwithstanding the provisions of this by-law, development charges shall not be imposed
with respect to:
6.1.1.
Buildings used for a publicly-funded college or university including residences for
students enrolled in such college or university;
6.1.2.
A place of worship or buildings for the purposes of a churchyard or cemetery;
6.1.3.
Non-residential farm buildings constructed for bona fide farm uses;
6.1.4.
Development that occurs within the Downtown Business Improvement Area
depicted in Schedule "D";
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BILL NO.
6.1.5.
Intensification of Existing Housing Units in accordance with sections 2(3), 2(3.1),
2(3.2) and 2(3.2) of the Act and any amendments thereof;
6.1.6.
Conversions of existing non-residential use buildings for residential use up
to a maximum of four new residential dwelling units within the building.
6.1.7.
Affordable Residential Unit as defined by the Act, as amended; and
6.1.8.
Non-Profit Housing Development.
7.
REPLACEMENT DWELLING UNITS
7.1.
No Development Charge shall be imposed for the replacement of an existing Dwelling Unit
or Dwelling Units which have been demolished or destroyed provided that the replacement
structure or structures are erected within five (5) years of demolition or destruction and
provided that any additional Dwelling Unit created in excess of those demolished or
destroyed shall be subject to Development Charges.
8.
AFFORDABLE HOUSING POLICIES (Under review and would change when the new
affordable housing provisions come into effect under the DCA - Town may pursue transition
provisions)
8.1.
The purpose of this Section is to encourage the development of affordable housing in
Bracebridge. In administering the provisions of these Section, regard shall be had for the
said purposes as set out below:
8.1.1.
Applications for deferral and potential forgiveness shall be evaluated in sequence
in order of receipt.
8.1.2.
An application under Section 8.1 of this by-law shall be deemed to have been
received by the Town on the date that the application is delivered to the Planning
and Development Department and deemed complete by Department officials.
8.1.3.
Applications for potential forgiveness under this Section may only be granted if the
criteria in this Section have been met.
8.1.4.
It is acknowledged that for the purpose of this Section, the determination as to
whether or not a person has built affordable housing cannot be made until the
housing has:
8.1.4.1.
Been transferred from builder to owner; and/or
8.1.4.2.
Been assessed by Municipal Property Assessment Corporation
(MPAC).
8.1.5.
Where a person is proposing to develop affordable housing, the person may, prior
to applying for a building permit, apply to defer payment of the development
charges applicable to the proposed affordable housing until such time as the
development is completed. Any such application shall include sufficient detail so
that a determination as to whether or not the proposed development qualifies as
affordable housing as defined in this Section and in Schedule C1. In the event that
a request does not contain the required information, the request shall be rejected.
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8.1.6.
Subject to Section 8.1.5 where it is determined by the Director of
Finance/Treasurer that the proposed development meets the criteria in Schedule
"C1", a Development Charges Deferral Agreement shall be executed with the
Town in a form acceptable to the Director of Corporate Services/Clerk and the
Director of Planning and Development, the development charges payable shall be
as follows:
8.1.6.1. the amount payable at building permit time shall be determined in
accordance with Schedule "B" less the amount permitted to be deferred
in accordance with Schedule "C2".
8.1.7.
A fee for a Development Charge Deferral Agreement may be set by the Town.
8.1.8.
The deferral period shall terminate at the earlier of:
8.1.8.1. When a transfer from builder to owner has taken place;
8.1.8.2. At the time MPAC assesses the housing unit; or
8.1.8.3. Eighteen (18) months from the date the deferral agreement is entered
into.
8.1.9.
In the event that the deferral period terminates on the basis of Section 8.1.8.3. or
the affordable housing unit does not, at the end of the deferral period, meet the
criteria in Schedule "C1", the amount payable shall be equal to the amount payable
for that type of development according to Schedule "B" as of the date of the
termination of the deferral period less any amounts paid under this by-law upon
issuance of the building permit.
8.1.10. In the event the deferral period expires by virtue of Sections 8.1.8.1 or 8.1.8.2 and
the development meets the criteria in Schedule "C1", the amount payable shall be
determined as follows:
8.1.10.1. the amount payable is according to Schedule "B" at the time the
development charges deferral agreement was entered into multiplied by
the applicable percentage according to Schedule "C2" for the housing
unit that was in fact constructed after assessment by MPAC (or
verification through a third party transfer from builder to owner) minus
any amounts paid under this by-law at the time the building permit was
issued;
8.1.10.2. In the event that there is any dispute as to the amount, if any, that is
payable at the expiry of the deferral period, the amount payable shall be
determined by the Director of Finance/Treasurer whose decision shall
be final; and
8.1.10.3. In the event that an amount comes due under a Development Charges
Deferral Agreement and the amount is not paid, the amount due may, in
the determination of the Director of Finance/Treasurer in accordance
with Section 32 of the Act, be placed on the tax roll and collected in the
same manner as taxes.
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8.1.11. Where a person has constructed a housing unit and has paid development charges
in full at the time of the building permit or the person has entered into a
Development Charges Deferral Agreement but has built a housing unit eligible for
a greater rebate, the person may, upon assessment by MPAC of the housing unit
(or verification through a third party transfer from builder to owner), apply for the
eligible rebate. If the housing unit qualifies as affordable housing on the basis of
the criteria in Schedule "C1" as it read on the date the building permit was issued,
a rebate may be made to the owner of the housing unit at the time the rebate is
paid in an amount equal to the amount of the overpayment calculated as follows:
8.1.11.1. (amount paid at building permit issuance under this by-law) less (amount
payable under Schedule "B" at the time the building permit was issued)
multiplied by (the deferral percentage applicable to the housing unit that
was actually built according to Schedule "C2").
9.
TEMPORARY BUILDINGS
9.1.
Notwithstanding any other provisions of this by-law, a person proposing to erect a
temporary building may request deferral of payment of development charges provided that:
9.1.1.
Prior to the issuance of the building permit for the temporary building, the owner
shall provide to the Town securities in the form of cash or a letter of credit,
acceptable to the Director of Finance/Treasurer, in the full amount of the
development charges otherwise payable pursuant to this by-law;
9.1.2.
Within two (2) years of the date the building permit is issued, the owner shall
demolish or remove the temporary building from the lands;
9.1.3.
Upon satisfactory evidence that Section 9.1.2 has been complied with, the Town
shall return to the owner the securities provided pursuant to Section 9.1.1, without
interest; and
9.1.4.
In the event that the owner does not demolish or remove the temporary building in
accordance with Section 9.1.2 and provide satisfactory evidence in accordance
with Section 9.1.3, the temporary building shall be deemed conclusively not to be
a temporary building for the purposes of this by-law and the Town shall, without
prior notification to the owner, transfer the cash or draw upon the letter(s) of credit
provided pursuant to Section 9.1.1 and transfer the amount so drawn into the
appropriate development charge reserve funds.
10.
MOBILE HOMES
10.1.
Notwithstanding Section 9, development charges with respect to mobile homes are
required to be paid in full at the time that a building permit is issued:
10.1.1. If a mobile home is demolished or removed within three (3) years of the issuance
of the building permit relating thereto, the owner may make application to the Town
for a refund;
10.1.2. On receipt of evidence to the satisfaction of the Town, which establishes that a
mobile home has been removed or demolished in accordance with Section 10.1.1,
the development charges paid in regard to that mobile home may be refunded in
full, without interest; if:
10.1.2.1. that applicant establishes to the satisfaction of the Town that they are
the current owner of the mobile home in question and the owner or
lessee of the parcel of land on which the mobile home was located; and
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10.1.2.2. a development charge was paid with respect to the mobile home in
accordance with Section 10.1.
11.
PARK MODEL TRAILERS
11.1.
Notwithstanding Section 9, development charges with respect to park model trailers are
required to be paid in full at the time that a building permit is issued:
11.1.1. If a park model trailer is demolished or removed within three (3) years of the
issuance of the building permit relating thereto, the owner may make application
to the Town for a refund;
11.1.2. On receipt of evidence to the satisfaction of the Town, which establishes that a
park model trailer has been removed or demolished in accordance with Section
11.1.1, the development charges paid in regard to that park model trailer may be
refunded in full, without interest; if:
11.1.2.1. that applicant establishes to the satisfaction of the Town that they are
the current owner of the park model home in question and the owner or
lessee of the parcel of land on which the park model trailer was located;
and
11.1.2.2. a development charge was paid with respect to the park model trailer in
accordance with Section 11.1.
12.
CALCULATION OF DEVELOPMENT CHARGES PAYABLE
12.1.
For the purposes of calculating the development charges payable, all development shall
be categorized as either:
12.1.1. residential; or
12.1.2. non-residential; or
12.1.3. mixed use.
12.2.
In the case of mixed use development, the building or structure shall be separated into
residential and non-residential portions. In the event that a complaint is lodged with respect
to whether or not a building or structure or portion thereof is residential or non-residential,
the portion in question shall be deemed to be residential.
12.3.
For the purposes of Section 12.1, the provision of services by the landlord or other persons
to lessees, tenants or occupants of the proposed units, suites, apartments, rooms or
sleeping areas does not and shall not exempt the owner from payment of development
charges in accordance with the residential rates detailed in Schedule "B".
12.4.
Subject to Section 12.5 herein, where an owner has previously paid a development charge
with respect to land being developed as a condition of a consent, plan of subdivision or
condominium approval given under the Planning Act, and the amount of such payment was
the full amount payable at the time for the development being proposed, the owner shall
not be required to top up the amount to the amounts herein.
12.5.
Where an owner proposes to change the nature of the use of a parcel on which
development charges have partially been paid, and the new use requires the payment of
development charges, the owner shall be given a credit against development charges
payable with respect to the new use in an amount equal to the lesser of:
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12.5.1. the amount of charges previously paid, or
12.5.2. the amounts payable for the new use.
13.
CALCULATION RULES - RESIDENTIAL
13.1.
The development charges payable with respect to development that is solely
residential development, shall be calculated in accordance with this Section.
13.1.1. The residential development shall be categorized as:
13.1.1.1. Single detached, duplex and semi-detached;
13.1.1.2. Multiples;
13.1.1.3. Apartments - 2 or more bedrooms; or
13.1.1.4. Apartments - 1 or less bedrooms.
13.1.2. In the case of single detached residential development, the development charges
shall be calculated on the basis of the number of single detached dwelling units for
which a building permit is applied for multiplied by the rates set for such
development in Schedule "B".
13.1.3. In the case of semi-detached residential development and duplexes, development
charges shall be payable as follows:
13.1.3.1. the single detached residential unit rate in Schedule "B" multiplied by two
(2).
13.1.4. In the case of multiples, the development charges payable shall be calculated by
multiplying the total number of dwelling units within the development by the rates
set forth in Schedule "B".
13.1.5. The development charges payable with respect to mobile homes, park model
trailers and individual buildings within Hunt Camps and Woodland Retreats shall
be calculated as follows:
13.1.5.1. number of Mobile Homes, park model trailers and individual buildings
within Hunt Camps and Woodland Retreats multiplied by the "apartment
with 2 or more bedrooms" rate set forth in Schedule "B".
14.
CALCULATION RULES - NON-RESIDENTIAL
14.1.
The development charges payable with respect to development that is solely non-
residential development, shall be calculated in accordance with this Section.
14.1.1. The development charges payable shall be calculated by multiplying the gross
floor area of such development by the applicable rates set forth in Schedule "B".
14.1.2. Where a development includes the enlargement of the gross floor area of an
industrial building, the amount payable shall be determined in accordance with
section 4 of the Act.
15.
CALCULATION RULES - MIXED USE DEVELOPMENT
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15.1.
The rules applicable to the calculation of development charges applicable to mixed
use development are as follows:
15.1.1. In the case of a mixed use development, development charges shall be calculated
in accordance with this Section; and
15.1.2. The development charges payable with respect to mixed use developments shall
be the sum of:
15.1.2.1. for the residential portion, an amount calculated in accordance with
Section 13.1.
15.1.2.2. for the non-residential portion, an amount calculated in accordance with
Section 14.1.
16.
EXPANSIONS OR ENLARGEMENTS
16.1.
For the purposes of determining the amounts payable with respect to expansions or
enlargements, the unexpanded building shall be the existing size and number of units of
the building as of the date this By-law came into force and effect.
17.
REDEVELOPMENT
17.1.
Despite any other provisions of this by-law, where, as a result of the redevelopment of land,
a building or structure existing on the same land within five years prior to the date of
payment of development charges in regards to such redevelopment was, or is to be
demolished, in whole or in part, or converted from one principal use to another principal
use on the same land, the development charges payable with respect to such
redevelopment shall be reduced by an amount calculated under Sections 13, 14 and 15
with respect to the development that has been or will be demolished or converted to
another principal use, provided that such amounts shall not exceed, in total, the amount of
the development charges otherwise payable with respect to the redevelopment.
18.
PAYMENT TIMING
18.1.
The total amount of development charges shall be calculated and be payable pursuant to
this by-law, in accordance with Section 26, Section 26.1, and Section 26.2 of the Act.
18.2.
Where Section 26.1 and Section 26.2 of the Act do not apply, the whole of the Development
Charge imposed hereunder shall be calculated and paid in full on the date a building permit
under the Building Code Act, 1992, S.O. 1992, c.23 is issued in respect of the building or
structure for the use to which the Development Charge hereunder applies.
18.3.
No building permit shall be issued for any building or structure in respect of which the
Development Charge applicable hereunder remains unpaid.
18.4.
Notwithstanding Sections 18.1, 18.2 and 18.3 of this by-law, an owner and the Town may
enter into an agreement to provide for the payment in full of a development charge before
building permit issuance or later than the issuing of a building permit, in accordance with
section 27 of the Act.
19.
LOCAL SERVICE INSTALLATION
19.1.
Nothing in this by-law prevents Council from requiring, as a condition of approval under
Section 51 or Section 53 of the Planning Act, that the Owner, at their own expense, install
such local services as Council may require or that the Owner install local connections to
municipal services at the Owner's expense.
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20.
INDEXING
20.1.
The development charges set out in Schedule "B" to this by-law shall be adjusted annually,
as of January 1, 2025 and annually thereafter on January 1, while this by-law is in force,
without amendment to this by-law, in accordance with the most recent twelve-month
change in the Statistics Canada Non-residential Building Construction Price Index for
Toronto.
21.
SERVICES IN LIEU AGREEMENTS
21.1.
Subject to an agreement pursuant to Section 38 of the Act, the Town may, on a case by
case basis, by agreement, permit an owner to provide services in lieu of the payment of all
or part of a development charge.
21.2.
It shall be, and is hereby established that it shall be the policy that where an owner is
permitted to provide services in lieu, the maximum amount of the credit available shall be
the amount of the development charge payable by the owner for the particular service
provided.
22.
COLLECTION
22.1.
Any amount of Development Charge, which remains unpaid after the date specified in
Section 18.1 and 18.2 shall be added to the tax roll and collected as unpaid taxes.
22.2.
Where any unpaid Development Charges are collected as taxes under Sections 8 and 22.1
above, the money so collected shall be credited to the said reserve funds in the proportions
of each service identified in Schedule "A".
23.
RESERVE FUNDS
23.1.
Monies collected by the Town for the payment of development charges shall be used only
in accordance with the provisions of Section 35 of the Act.
23.2.
Monies received from payment of development charges under this by-law shall be
maintained in a separate reserve fund or funds for each of the services listed in Schedule
"A", and shall be used only to meet the growth-related net capital costs for which the
development charges were levied under this by-law.
23.3.
The Director of Finance/Treasurer of the Town shall, in each year on or before March 31st,
furnish to Council a statement in respect of the reserve funds for the prior year established
hereunder containing the information required under the Regulations.
23.4.
If this by-law is amended or repealed by Council or the Ontario Land Tribunal, the Director
of Finance/Treasurer shall determine within 30 days of the amendment or repeal whether
any owner has overpaid in respect of the development charge payable hereunder and if
such an overpayment has been made, the Director of Finance/Treasurer shall calculate
the amount of such overpayment as outlined below:
23.4.1. Any overpayment determined under Section 23.4 above shall be paid to the person
who made the payment by their last known address within 30 days of the date of
the repeal or amendment of this By-law; and
23.4.2. The refund payable under Section 23.4 above shall be paid with interest calculated
from the date upon which the overpayment was collected to the date on which the
refund is made. Such interest shall be paid at the Bank of Canada Rate in effect
from time to time from the date of enactment of this by-law.
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24.
GRANTS-IN-LIEU
24.1.
Council may consider grants-in-lieu of development charges for development occurring
within the Community Improvement Plan (CIP) area.
24.1.1. Grants-in-lieu of development charges are funded through non-development
charges sources.
24.1.2. Council is not obliged to provide grants-in-lieu of development charges and the
program may be amended or terminated at the discretion of Council.
25.
PHASE-IN OF DEVELOPMENT CHARGES AND TRANSITION PROVISIONS
25.1.
Development charges shall be phased in accordance with the requirements of the Act, as
amended.
26.
GENERAL PROVISIONS
26.1.
The following schedules to this By-law form an integral part of this By-law:
26.1.1. Schedule "A" - Designated Services;
26.1.2. Schedule "B" - Residential and Non-Residential Development Charges Schedule
26.1.3. Schedule "C-1" - Eligibility Limits for Affordable Housing;
26.1.4. Schedule "C-2" - Percentages of Development Charges to be Deferred for
Affordable Housing Units; and
26.1.5. Schedule "D" - Downtown Business Improvement Area.
27.
SEVERABILITY
27.1.
If any provision or provisions of this By-law is held to be invalid, illegal, un-enforceable or
in conflict with the law of any jurisdiction, the validity, legality and enforceability of the
remaining provisions shall not in any way be affected or impaired thereby.
28.
FORCE AND EFFECT
28.1.
This By-law shall come into force and effect on the 4th day of July, 2024.
28.2.
Unless repealed earlier, or unless the term of the By-law is altered by legislation, this By-
law expires ten (10) years from the day it comes into force.
29.
REPEAL
29.1.
Upon the date this By-law comes into force and effect, By-Law No. 2019-056 is hereby
repealed.
READ AND PASSED THIS xxx DAY OF MAY 2024.
Mayor, R. Maloney
Director of Corporate Services/Clerk,
L. McDonald
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SCHEDULE "A"
Designated Services
The following are services for which development charges shall be payable:
Service
Library
Fire
Parks and Recreation
Services Related to a Highway:
-
Public Works: Buildings & Fleet
-
Roads and Related
Development-Related Studies
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BILL NO.
SCHEDULE "B"
Residential and Non-Residential Development Charges
Single and Semi-
Detached
Rows and Other
Multiples
Apartments 2BR
or more
Apartments 1BR
or less
Fire Services
1,162
$
992
$
803
$
614
$
11.42
$
Library Services
1,267
$
1,082
$
876
$
670
$
-
$
Parks And Recreation
12,894
$
11,007
$
8,911
$
6,814
$
-
$
Services Related To A Highway:
Public Works: Buildings & Fleet
724
$
618
$
500
$
383
$
7.12
$
Roads & Related
3,229
$
2,756
$
2,231
$
1,706
$
31.75
$
Development-Related Studies
288
$
246
$
199
$
152
$
2.84
$
TOTAL DEVELOPMENT CHARGE
19,564
$
16,701
$
13,520
$
10,339
$
53.13
$
Service
Residential Charges
Non-Residential
(Charge per
Square Metre)
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BILL NO.
SCHEDULE "C-1"
Eligibility Limits for Affordable Housing
Singles/Semis/Duplexes
i.
Building, together with lot, would not have an
assessed value greater than that $487,000 per unit.
ii.
The premises are for permanent residential
occupancy.
Low Density Multiples
i.
Building, together with lot, would not have an
assessed value of greater than $445,000 per unit.
ii.
The premises are for permanent residential
occupancy.
High Density Residential
(more than 2 sleeping areas)
i.
Building, together with lot, would not have an
assessed value of greater than $374,000 per unit.
ii.
The premises are for permanent residential
occupancy.
High Density Residential
(less than 2 sleeping areas)
i.
Building, together with lot, would not have an
assessed value of greater than $352,000 per unit.
ii.
The premises are for permanent residential
occupancy.
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BILL NO.
SCHEDULE "C-2"
Percentages of Development Charges to be Deferred for Affordable Housing
Units
Housing Form
Value
Percentage of amount
otherwise payable and
permitted to be deferred
Singles/Semi/Duplex
$445,000 or less
100%
$445,000 to $487,000
50%
over $487,000
0%
Low Density Multiples
$374,000 or less
100%
$374,000 to $445,000
50%
over $445,000
0%
High Density Residential
(2 or more sleeping areas)
$352,000 or less
100%
$352,000 to $374,000
50%
over $374,000
0%
High Density Residential
(less than 2 sleeping areas)
$352,000 or less
100%
over $352,000
0%
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SCHEDULE "D"
Downtown Business Improvement Area
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