2026 Development Charges Background Study

South Stormont, Ontario · summary & facts

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Watson & Associates Economists Ltd. 905-272-3600 March 19, 2026 [email protected] 2026 Development Charges Background Study Township of South Stormont ________________________ Final Report Watson & Associates Economists Ltd. Table of Contents Page Executive Summary ....................................................................................................... i 1. Introduction ...................................................................................................... 1-1 1.1 Purpose of this Document ....................................................................... 1-1 1.2 Summary of the Process ......................................................................... 1-2 1.3 Recent Changes to the D.C.A. ................................................................ 1-3 2. Current Township of South Stormont D.C. Policies ..................................... 2-1 2.1 Schedule of Charges .............................................................................. 2-1 2.2 Services Covered ................................................................................... 2-1 2.3 Timing of D.C. Calculation and Payment ................................................ 2-1 2.4 Indexing .................................................................................................. 2-2 2.5 Redevelopment Allowance ..................................................................... 2-2 2.6 Exemptions ............................................................................................. 2-3 3. Anticipated Development in the Township of South Stormont ................... 3-1 3.1 Requirement of the Act ........................................................................... 3-1 3.2 Basis of Population, Household and Non-Residential Gross Floor Area Forecast ......................................................................................... 3-1 3.3 Summary of Growth Forecast ................................................................. 3-2 4. The Approach to the Calculation of the Charge ........................................... 4-1 4.1 Introduction ............................................................................................. 4-1 4.2 Services Potentially Involved .................................................................. 4-1 4.3 Increase in the Need for Service ............................................................. 4-1 4.4 Local Service Policy ................................................................................ 4-5 4.5 Capital Forecast ...................................................................................... 4-6 4.6 Treatment of Credits ............................................................................... 4-6 4.7 Classes of Services ................................................................................ 4-7 4.8 Existing Reserve Funds .......................................................................... 4-7 4.9 Deductions .............................................................................................. 4-8 4.9.1 Reduction Require by Historical Level of Service Ceiling .......... 4-9 Table of Contents (Cont'd) Page Watson & Associates Economists Ltd. 4.9.2 Reduction for Uncommitted Excess Capacity ............................ 4-9 4.9.3 Reduction for Benefit to Existing Development ........................ 4-10 4.9.4 Reduction for Anticipated Grants, Subsidies, and Other Contributions ............................................................................ 4-11 4.10 Township-Wide vs. Area-Specific ......................................................... 4-11 4.11 Allocation by Type of Development ...................................................... 4-11 4.12 Asset Management ............................................................................... 4-11 5. Development Charge Eligible Cost Analysis by Service and Class of Services ............................................................................................................ 5-1 5.1 Introduction ............................................................................................. 5-1 5.2 Service Levels and 10-Year Capital Costs for Township-wide Development Charge Services and Class of Services Calculation ......... 5-1 5.2.1 Services Related to a Highway .................................................. 5-1 5.2.2 Fire Protection Services ............................................................. 5-2 5.2.3 Parks and Recreation Services .................................................. 5-3 5.2.4 Growth-Related Studies (Class of Services) .............................. 5-4 5.2.5 Land - 10-Year Forecast Period ................................................ 5-5 6. Development Charge Calculation .................................................................. 6-1 7. Development Charge Policy Recommendations and By-law Rules ............ 7-1 7.1 Introduction ............................................................................................. 7-1 7.2 Development Charge By-law Structure ................................................... 7-2 7.3 D.C. By-law Rules ................................................................................... 7-2 7.3.1 Payment in any Particular Case ................................................. 7-2 7.3.2 Determination of the Amount of the Charge ............................... 7-3 7.3.3 Application to Redevelopment of Land (Demolition and Conversion) ................................................................................ 7-3 7.3.4 Exemptions (full or partial) ......................................................... 7-4 7.3.5 Timing of Collection ................................................................... 7-5 7.3.6 Indexing ..................................................................................... 7-6 7.3.7 Development Charge Spatial Applicability ................................. 7-6 7.4 Other D.C. By-law Provisions ................................................................. 7-7 7.4.1 Categories of Services for Reserve Fund and Credit Purposes .................................................................................... 7-7 7.4.2 By-law In-force Date .................................................................. 7-7 7.4.3 Minimum Interest Rate Paid on Refunds and Charged for Inter-Reserve Fund Borrowing ................................................... 7-8 7.5 Other Recommendations ........................................................................ 7-8 8. Asset Management Plan ................................................................................. 8-1 8.1 Introduction ............................................................................................. 8-1 Table of Contents (Cont'd) Page Watson & Associates Economists Ltd. 8.2 Asset Management Plan ......................................................................... 8-3 9. By-law Implementation ................................................................................... 9-1 9.1 Introduction ............................................................................................. 9-1 9.1.1 Public Meeting of Council........................................................... 9-1 9.1.2 Other Consultation Activity ......................................................... 9-1 9.2 Anticipated Impact of the Charge on Development ................................. 9-2 9.3 Implementation Requirements ................................................................ 9-3 9.3.1 Introduction ................................................................................ 9-3 9.3.2 Notice of Passage ...................................................................... 9-3 9.3.3 By-law Pamphlet ........................................................................ 9-3 9.3.4 Appeals ...................................................................................... 9-4 9.3.5 Complaints ................................................................................. 9-4 9.3.6 Credits ....................................................................................... 9-5 9.3.7 Front-Ending Agreements .......................................................... 9-5 9.3.8 Severance and Subdivision Agreement Conditions ................... 9-5 Appendix A Background Information on Residential and Non-Residential Growth Forecast ............................................................................................. A-1 Appendix B Historical Level of Service Calculations ............................................ B-1 Appendix C Long-Term Capital and Operating Cost Examination ...................... C-1 Appendix D Local Service Policy ............................................................................ D-1 Appendix E Changes to the D.C.A. .......................................................................... E-1 E.1 Changes to the D.C.A.: Bill 213 and Bill 109 ............................................... E-2 E.1.1 Bill 213: Better for People, Smarter for Business Act, 2020 ....... E-2 E.1.2 Bill 109: More Homes for Everyone Act, 2022 ........................... E-2 E.2 Changes to the D.C.A. - Bill 23: More Homes Built Faster Act, 2022 ..... E-3 E.2.1 Additional Residential Unit Exemption ...................................... E-3 E.2.2 Removal of Housing as an Eligible D.C. Service ...................... E-3 E.2.3 New Statutory Exemption for Non-Profit Housing ..................... E-4 E.2.4 New Statutory Exemptions for Affordable Units, Attainable Units, and Affordable Inclusionary Zoning Units ........................ E-4 E.2.5 Historical Level of Service Extended to 15-Year Period Instead of the Historical 10-Year Period .................................... E-5 E.2.6 Revised Definition of Capital Costs ........................................... E-5 E.2.7 Mandatory Phase-in of a D.C. ................................................... E-5 E.2.8 D.C. By-law Expiry .................................................................... E-5 E.2.9 Installment Payments ................................................................ E-5 E.2.10 Rental Housing Discount ........................................................... E-6 Table of Contents (Cont'd) Page Watson & Associates Economists Ltd. E.2.11 Maximum Interest Rate for Instalments and Determination of Charge for Eligible Site Plan and Zoning By-law Amendment Applications ........................................................... E-6 E.2.12 Requirement to Allocate Funds Received .................................. E-6 E.2.13 Bill 134: Affordable Homes and Good Jobs Act, 2023 ............... E-6 E.3 Bill 185: Cutting Red Tape to Build More Homes Act ............................. E-9 E.3.1 Revised Definition of Capital Costs ........................................... E-9 E.3.2 Removal of the Mandatory Phase-in ......................................... E-9 E.3.3 Process for Minor Amendments to D.C. By-laws .................... E-10 E.3.4 Reduction of D.C. Rate Freeze Timeframe ............................. E-10 E.3.5 Modernizing Public Notice Requirements ............................... E-11 E.4 Bill 17: Protect Ontario by Building Faster and Smarter Act, 2025 ........ E-11 E.4.1 Deferral of Residential D.C. Payments to Occupancy .............. E-11 E.4.2 Removal of Interest for Legislated Instalments ........................ E-12 E.4.3 Early Payment for Residential/Institutional ............................... E-12 E.4.4 Exemption for Long-term Care Homes .................................... E-12 E.4.5 Revised Definition of Capital Costs .......................................... E-12 E.4.6 Expanded Simplified D.C. By-law Amendment Process .......... E-12 E.4.7 Lower Charge - Current vs. Rate Freeze ................................ E-12 E.4.8 Grouping of Services for the Purposes of Using Credits .......... E-13 E.4 Bill 60: Fighting Delays, Building Faster Act, 2025 ............................... E-13 E.4.1 Addition of Class of Service for Land Acquisition ..................... E-13 E.4.2 Required Timelines for the Annual Treasurer's Statement ...... E-14 E.4.3 Addition of Requirements for Local Service Policies ................ E-14 E.4.4 Requirement to Provide Documents to the Minister ................. E-15 E.4.5 Regulatory Changes ................................................................ E-15 Appendix F Capital Cost and Benefit to Existing Methodology ............................ F-1 Appendix G Proposed D.C. By-law ......................................................................... G-1 Watson & Associates Economists Ltd. List of Acronyms and Abbreviations Acronym Full Description of Acronym A.M.P. Asset management plan B.T.E. Benefit to existing D.C. Development charge D.C.A. Development Charges Act, 1997, as amended F.I.R. Financial Information Return G.F.A. Gross floor area N.F.P.O.W. No fixed place of work O.L.T. Ontario Land Tribunal O. Reg. Ontario Regulation P.O.A. Provincial Offences Act P.P.U. Persons per unit sq.ft. square foot sq.m square metre Executive Summary Watson & Associates Economists Ltd. PAGE i Executive Summary 1. The report provided herein represents the Development Charges (D.C.) Background Study for the Township of South Stormont required by the Development Charges Act, 1997, as amended (D.C.A.). This report has been prepared in accordance with the methodology required under the D.C.A. The contents include the following: - Chapter 1 - Introduction: Outlines the purpose of the study, the legislative process, and recent changes to the D.C.A. - Chapter 2 - Current D.C. Policies: Summarizes the Township's existing D.C. by-law, rates, and policy framework. - Chapter 3 - Anticipated Development: Reviews expected residential and non-residential growth that drives infrastructure needs. - Chapter 4 - Approach to the Calculation: Explains the legislated methodology used to estimate the increase in service needs and to calculate eligible capital costs. - Chapter 5 - D.C.-Eligible Cost Analysis: Provides the development-related capital programs over 10-year and 26-year periods for all eligible services. - Chapter 6 - Development Charge Calculation: Presents the resulting D.C. rates for each development type and class of service. - Chapter 7 - Policy Recommendations and By-law Rules: Sets out the recommended rules governing calculation, collection, exemptions, indexing, and application. - Chapter 8 - Asset Management Plan: Demonstrates that the assets funded through D.C.s are financially sustainable over their lifecycle. - Chapter 9 - By-law Implementation: Reviews the mandatory public process, appeal mechanisms, and administrative requirements associated with adopting the new D.C. by-law. 2. D.C.s provide for the recovery of growth-related capital expenditures from new development. The D.C.A. is the statutory basis to recover these charges. The methodology is detailed in Chapter 4 and a simplified summary is provided below. 1) Identify amount, type and location of growth. Watson & Associates Economists Ltd. PAGE ii 2) Identify servicing needs to accommodate growth. 3) Identify capital costs to provide services to meet the needs. 4) Deduct: - Grants, subsidies and other contributions; - Benefit to existing development; - Amounts in excess of 15-year historical service calculation; and - D.C. reserve funds (where applicable); 5) Net costs are then allocated between residential and non-residential benefit; and 6) Net costs are divided by the growth to provide the D.C. 3. Several changes to the D.C.A. have occurred since the passage of the Township's last D.C. Background Study. These changes include additional mandatory exemptions, discounts, and limitations on imposing D.C.s. Further discussion is provided in Chapter 1, and a detailed summary of the changes is provided in Appendix E. 4. The growth forecast utilized in the background study forecasts population, housing, and non-residential employment and floor area for the 10-year (2025 to 2035) and 2051 (2025 to 2051) forecast periods. Tables ES-1 and ES-2 summarize the residential and non-residential development. Watson & Associates Economists Ltd. PAGE iii Table ES-1 Summary of Residential Development in the Township of South Stormont 2025 - 2035 417 91 138 646 1,599 -80 1,519 41 1,560 2025 - 2051 853 229 390 1,472 3,543 -146 3,397 107 3,504 2025 - 2035 248 23 28 299 792 -34 758 0 758 2025 - 2051 520 58 78 656 1,714 -61 1,653 0 1,653 2025 - 2035 104 68 110 282 625 -26 599 41 640 2025 - 2051 191 171 312 674 1,432 -48 1,384 107 1,491 2025 - 2035 65 0 0 65 182 -20 162 0 162 2025 - 2051 142 0 0 142 397 -37 360 0 360 2025 - 2035 45 0 0 45 126 -168 -42 0 -42 2025 - 2051 91 0 0 91 255 -306 -51 0 -51 2025 - 2035 462 91 138 691 1,725 -248 1,477 41 1,518 2025 - 2051 944 229 390 1,563 3,798 -452 3,346 107 3,453 [1] Includes townhouses and apartments in duplexes. [2] Includes accessory apartments, bachelor, 1-bedroom and 2-bedroom+ apartments. Note: Numbers may not add to totals due to rounding. Source: Watson & Associates Economists Ltd. Rural Township of South Stormont Institutional Population Net Population Including Institutional Location Residential Units In New Units Population Change Long Sault Urban Ingleside Other Water (St. Andrews West / Eamers & Newington) Development Timing Single & Semi- Detached Multiples[1] Apartments[2] Total Gross Population Existing Unit Net Population Increase, Excluding Institutional Watson & Associates Economists Ltd. PAGE iv Table ES-2 Summary of Non-Residential Development in the Township of South Stormont 2025 - 2035 - 5,041,100 70,000 63,000 5,174,100 1,362 2025 - 2051 - 5,662,700 164,000 168,000 5,994,700 2,152 2025 - 2035 - 4,403,400 34,000 30,800 4,468,200 1,155 2025 - 2051 - 4,693,200 77,500 79,100 4,849,800 1,518 2025 - 2035 - 4,325,000 4,000 - 4,329,000 995 2025 - 2051 - 4,325,000 4,000 - 4,329,000 995 2025 - 2035 - 78,400 30,000 30,800 139,200 160 2025 - 2051 - 368,200 73,500 79,100 520,800 523 2025 - 2035 - 630,700 28,500 25,900 685,100 178 2025 - 2051 - 870,100 69,500 71,400 1,011,000 504 2025 - 2035 - 7,000 7,500 6,300 20,800 29 2025 - 2051 - 99,400 17,000 17,500 133,900 130 2025 - 2035 28,000 32,200 6,000 - 66,200 43 2025 - 2051 35,000 91,000 15,500 - 141,500 106 2025 - 2035 28,000 5,073,300 76,000 63,000 5,240,300 1,405 2025 - 2051 35,000 5,753,700 179,000 168,000 6,135,700 2,259 [1] Square feet per employee assumptions: Primary 3,500 Industrial 3,485 Commercial 500 Institutional 700 Long Sault Logistics Village 4,350 [2] Primary industry includes agriculture and resource related employment. [3] Employment Increase does not include No Fixed Place of Work. [4] Ingleside includes the Wells First Transfer Facility which is anticipated to add 626,500 sq.ft. of G.F.A. from phases 2 to 4. *Reflects Mid 2025 to Mid 2051 forecast period Note: Numbers may not add to totals due to rounding. Source: Watson & Associates Economists Ltd. Rural Township of South Stormont Long Sault Logistics Village Long Sault Other Water (St. Andrews West / Eamers & Newington) Long Sault Other Ingleside[4] Urban Development Location Timing Total Non- Residential G.F.A. S.F. Employment Increase [3] Primary G.F.A. S.F. [1],[2] Industrial G.F.A. S.F.[1] Commercial G.F.A. S.F.[1] Institutional G.F.A. S.F.[1] Watson & Associates Economists Ltd. PAGE v 5. Chapter 5 herein provides, in detail and by service area, the gross capital costs for the increase in need to service new development and the respective deductions that have been made to arrive at the D.C. recoverable costs included in the calculation of the charge. The following services and classes of service are calculated based on a 10-year forecast: - Services related to a Highway - Fire protection; - Parks and recreation; - Growth-related studies; and - Land A summary of the total growth-related costs is provided below in Table ES-3. Table ES-3 Summary of Expenditures Anticipated Over the Respective Forecast Periods Summary of Expenditures Anticipated Over the Life of the By-law Expenditure Amount Total Gross Capital Costs 23,550,000 Less: Benefit to Existing Development 11,375,000 Less: Other Deductions 35,000 Less: Post Period Benefit Deductions 2,000,000 Less: Grants, Subsidies and Other Dedcutions 160,000 Less: Reserve Fund Surplus 350,000 Net Costs to be Recovered from Development Charges 9,630,000 Based on the above table, the total growth related costs are $23.6 million over the forecast periods of which $9.6 million (41%) is recoverable from D.C.s. Of the net $9.6 million included in the calcualtion, $6.0 million is recoverable from residential development and $3.2 million from non-residential development. It is noted also that any exemptions or reductions in the charges would reduce this recovery further. This suggests that non-D.C. costs over the forecast period will total $13.9 million. Watson & Associates Economists Ltd. PAGE vi 6. Chapter 6 includes a calculation of charges based on the anticipated development summarized in Tables ES-1 and ES-2 and the future identified needs presented in Table ES-3. Charges have been provided on a Township- wide basis for 10-year services (Services related to a Highway, Fire protection, Parks and recreation services, Growth-related studies, and Land The calculations utilize 2025$ cost estimates and the charge is subsequently indexed to 2026$ to reflect the year of imposition. The schedule of charges is presented in Table ES-4. Comparisons of calculated single detached charges and non-residential charges to current are presented in Table ES-5 and Table ES-6. Table ES-4 Calculated Schedule of Charges (2026$) Table ES-5 Single Detached Residential House D.C. Comparison (2026$) NON-RESIDENTIAL Single and Semi- Detached Dwelling Other Multiples Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Special Care/Special Dwelling Units (per sq.ft. of Gross Floor Area) Municipal Wide Services/Class of Service: Services Related to a Highway 1,629 1,317 1,026 765 640 0.19 Fire Protection Services 3,587 2,900 2,261 1,685 1,409 0.39 Parks and Recreation Services 3,663 2,961 2,308 1,720 1,439 0.02 Land 528 427 332 248 207 0.01 Growth-Related Studies 471 381 297 222 185 0.03 Total Municipal Wide Services/Class of Services 9,879 7,986 6,225 4,640 3,881 0.64 RESIDENTIAL Service/Class of Service Service/Class of Service Current Calculated Change ($) Change (%) Municipal Wide Services/Classes: Services Related to a Highway 1,141 1,629 488 43% Fire Protection Services 1,213 3,587 2,374 196% Parks and Recreation Services 2,821 3,663 842 30% Land - 528 528 n/a Growth-Related Studies 113 471 358 317% Total Municipal Wide Services/Classes 5,288 9,879 4,591 87% Watson & Associates Economists Ltd. PAGE vii Table ES-6 Non-Residential House D.C. Comparison per sq.ft. of Gross Floor Area (2026$) 7. Chapter 7 outlines the D.C. by-law policy recommendations and rules as summarized below: - Timing of Collection: o D.C.s to be calculated and payable at the time of building permit issuance o D.C.s for developments proceeding through Site Plan or Zoning By- law Amendment applications will be determined based on the charges in effect on the day of the application (charges to be frozen for a maximum period of 18 months after planning application approval) o Rental housing and institutional developments would pay D.C.s in six equal annual payments, commencing from the date of occupancy o Non-Rental residential development to pay D.C.s at timing of occupancy permit - Statutory D.C. Exemptions: o Upper/Lower Tier Governments and School Boards o Development of lands intended for use by a university that received operating funds from the Government o Existing industrial building expansions (may expand by 50% with no D.C.) o Additional residential units in existing and new residential buildings - May add up to two apartments for a single detached, semi- detached or row house (only one unit can be in an ancillary structure) Service/Class of Service Current Calculated Change ($) Change (%) Municipal Wide Services/Classes: Services Related to a Highway 0.14 0.19 0.05 33% Fire Protection Services 0.15 0.39 0.24 162% Parks and Recreation Services 0.03 0.02 (0.01) -31% Land - 0.01 0.01 n/a Growth-Related Studies - 0.03 0.03 n/a Total Municipal Wide Services/Classes 0.32 0.64 0.32 101% Watson & Associates Economists Ltd. PAGE viii - One additional unit or 1% of the units in an existing rental residential building with four or more residential units o Non-profit housing o Inclusionary zoning affordable units o Affordable housing o Long-term care homes - D.C. discounts for rental housing development based on dwelling unit type: o >2 bedrooms - 25% discount o 2 bedrooms - 20% discount o <2 bedrooms - 15% discount - Non-Statutory Deductions: o Bona-Fide Farm Buildings; and o Place of worship or cemetery. - Where redevelopment occurs within the Township, and the previously existing structure existed on the same land within the last 60 months, redevelopment credits will be assessed in accordance with the rules set out in the D.C. by- law. - Charges to be indexed annually on January 1st, in accordance with the D.C.A. - The D.C. by-law will come into force at the time of by-law passage. 8. Council will consider the findings and recommendations provided in the report and, in conjunction with public input, approve such policies and rates it deems appropriate. These directions will refine the draft D.C. by-law which is appended in Appendix G. These decisions may include: - adopting the charges and policies recommended herein; - considering additional exemptions to the by-law; and - considering reductions in the charge by class of development (e.g., obtained by removing certain services on which the charge is based and/or by a general reduction in the charge) Report Watson & Associates Economists Ltd. Chapter 1 Introduction Watson & Associates Economists Ltd. PAGE 1-1 1. Introduction 1.1 Purpose of this Document This background study has been prepared pursuant to the requirements of the Development Charges Act 1997 (s.10), and accordingly, recommends new Development Charges (D.C.s) and policies for the Township of South Stormont (Township). The Township retained Watson & Associates Economists Ltd. (Watson) to undertake the D.C. study process. Watson worked with senior staff of the Township and Council in preparing this D.C. analysis and the policy recommendations. This D.C. background study, containing the proposed D.C. by-law, will be distributed to members of the public in order to provide interested parties with sufficient background information on the legislation, the study's recommendations, and an outline of the basis for these recommendations. This report has been prepared, in the first instance, to meet the statutory requirements applicable to the Township's D.C. background study, as summarized in Chapter 4. It also addresses the forecast amount, type, and location of growth (Chapter 3), the requirement for "rules" governing the imposition of the charges (Chapter 7), and the proposed by-law to be made available as part of the approval process (Appendix G). In addition, the report is designed to set out sufficient background on the legislation and the policies underlying the proposed by-law, to make the exercise understandable to interested parties. Finally, the D.C. background study addresses post-adoption implementation requirements (Chapter 9), which are critical to the successful application of the new policy. The chapters in the report are supported by Appendices containing the data required to explain and substantiate the calculation of the charge. A full discussion of the statutory requirements for the preparation of a background study and calculation of a D.C. is provided herein. Watson & Associates Economists Ltd. PAGE 1-2 1.2 Summary of the Process A public meeting required under Section 12 of the D.C.A. will be scheduled at least two weeks after the posting of the D.C. background study and draft D.C. by-law on the Township's website. Its purpose is to present the background study and draft D.C. by- law to the public and to solicit public input on the matter. The public meeting is also being held to answer any questions regarding the study's purpose, methodology and the proposed D.C. by-law for the Township. In accordance with the legislation, the background study and proposed D.C. by-law will be available for public review at least 60 days prior to by-law passage. The process to be followed in finalizing the report and recommendations includes: - consideration of responses received prior to, at or immediately following the public meeting; and - finalization of the report and Council consideration of the by-law subsequent to the public meeting. Table 1-1 outlines the study process to date and the proposed schedule to be followed with respect to the D.C. by-law adoption process. Table 1-1 Schedule of Key D.C. Process Dates Process Steps Dates 1. Project initiation meeting with Township Staff December 2024 2. Data collection and staff interviews January 2025 to October 2025 3. Presentation of draft findings and D.C. policy discussion with Township Staff November 2025 4. Presentation of Draft D.C. Background Study to Council December 2025 Watson & Associates Economists Ltd. PAGE 1-3 Process Steps Dates 5. D.C. Background Study and draft D.C. by-law available to public To be determined 6. Public Meeting of Council To be determined. At least 2 weeks after the background study and draft by-law are publicly available 7. D.C. By-law passage To be determined. At least 60 days after the background study and draft by-law are publicly available 8. Newspaper notice given of by-law passage By 20 days after passage 9. Last day for by-law appeal 40 days after passage 10. Township makes available D.C. pamphlet by 60 days after in force date 1.3 Recent Changes to the D.C.A. Since the passage of the Township's previous by-law, there have been a number of changes to the D.C.A. These changes include various additional mandatory exemptions, discounts, and limitations on imposing D.C.s. A high-level summary is provided below and a detailed summary of the changes is provided in Appendix E. Watson & Associates Economists Ltd. PAGE 1-4 - Bill 109: More Homes for Everyone Act, 2022 - additional reporting requirements for the Annual Treasurer's statement on D.C. reserve funds; - Bill 23: More Homes Built Faster Act, 2022 - additional mandatory exemptions, discounts, and other changes: o Additional Residential Unit Exemption - add up to 2 units in a detached, semi-detached, or rowhouse within certain parameters and the units are exempt; o Housing was removed as a D.C. eligible service; o New exemption for Non-profit Housing; o New exemption for Affordable and Attainable Units; o New exemption for affordable units required through Inclusionary Zoning; o Extension of the historical level of service calculations from 10 years to 15 years; o Revised definition of capital costs and a mandatory phase-in (later reversed by Bill 185); o Extension of the by-law expiry requirements from 5 years to 10 years; o Discount for rental housing based on the number of bedrooms (15% to 25%); o Maximum interest rate for instalment payments and the rate freeze; and o Requirement to spend or allocate at least 60% of reserve funds for water, wastewater, and services related to a highway; - Bill 134: Affordable Homes and Good Jobs Act, 2023 - refinement to the definition of affordable housing for the purposes of the exemption; - Bill 185: Cutting Red Tape to Build More Homes Act, 2024 - reversal of changes from Bill 23 and public process changes: o Revised definition of capital costs to reinclude growth-related studies; o Removed the mandatory phase-in from Bill 23; o Introduced a streamlined process for minor by-law amendments; o Reduced the rate freeze timing from 2 years to 18 months; and o Modernized public notice requirements in certain instances. - Bill 17: Protect Ontario by Building Faster and Smarter Act, 2025 - introduces additional exemptions, changes to the timing of payment for residential D.C.s, and provides regulatory authority to make future changes; o Exemption for long-term care homes; Watson & Associates Economists Ltd. PAGE 1-5 o Change in definition of capital costs to allow changes via regulation; o Expansion of the simplified by-law amendment process to include scenarios where D.C.s are reduced; o Requirement to impose the lower of the current D.C. or the rate freeze (with interest); o Allowance for regulation to group services together for the purposes of D.C. credits. o Deferral of D.C.s to occupancy for all residential development; o Removal of interest for legislated instalments; o The ability for applicants to pay earlier than is required through instalments or payment at occupancy without the need for an early payment agreement; and o Ontario Regulation 164/25 - Introduction of London Series for the purposes of indexing a D.C. by-law and expansion of the requirement to spend or allocate 60% of reserve fund balances to all services. - Bill 60: Fighting Delays, Building Faster Act, 2025 and Regulatory Changes - introduces class of service for land acquisition and other reporting requirements; o Addition of class of service for land acquisition (with removal of land costs from level of service calculations); o Additional requirements related to providing a local service policy; o Merging of credits for water supply services and wastewater services; o Requirement to provide greater details in background study with respect to how growth-related and non-growth-related shares of costs are determined; o Additional requirements to provide documents to the Minister; o Deadlines provided for Treasurer's Statement completion and submission of documents to the Minister of Municipal Affairs and Housing; and o Additional reporting requirements for the Treasurer's Statement. Watson & Associates Economists Ltd. Chapter 2 Current Township of South Stormont D.C. Policy Watson & Associates Economists Ltd. PAGE 2-1 2. Current Township of South Stormont D.C. Policies 2.1 Schedule of Charges The Township currently imposes charges through By-law 2022-057 under the D.C.A. By-law 2022-057 was passed on July 13, 2022. The by-law imposes D.C.s for residential and non-residential uses. The table below provides the rates currently in effect. Table 2-1 Township of South Stormont Current D.C. Rates 2.2 Services Covered The following services are covered under By-law 2022-057: Township-wide Services: - Services Related to a Highway; - Fire Protection Services; - Parks and Recreation Services; and - Growth-Related Studies. 2.3 Timing of D.C. Calculation and Payment D.C.s are calculated and payable on the date that the first building permit is issued in relation to a building or structure on land to which the D.C. relates. Where D.C.s apply NON-RESIDENTIAL Single and Semi- Detached Dwelling Other Multiples Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Special Care/Special Dwelling Units (per sq.ft. of Gross Floor Area) Municipal Wide Services/Class of Service: Services Related to a Highway 1,141 949 700 465 450 0.14 Fire Protection Services 1,213 1,008 745 494 478 0.15 Parks and Recreation Services 2,821 2,344 1,733 1,151 1,110 0.03 Growth-Related Studies 113 94 69 45 44 0.00 Total Municipal Wide Services/Class of Services 5,288 4,395 3,247 2,155 2,082 0.32 Service/Class of Service RESIDENTIAL Watson & Associates Economists Ltd. PAGE 2-2 to land in relation to which a building permit is required, the building permit shall not be issued until the D.C. has been paid in full. D.C.s for developments proceeding through Site Plan or Zoning By-law Amendment application are frozen at the time the application is submitted. Once the application is approved, the applicant has 18 months to obtain the building permits related to the development, otherwise, the current D.C. is applicable. D.C.s for rental housing and institutional development shall be paid in 6 equal annual instalments, with the first payment due upon occupancy or occupancy permit. Council from time to time, and at any time, may enter into agreements providing for all or any part of a development charge to be paid before or after it would otherwise be payable, in accordance with section 27 of the D.C.A. Note: additional legislative changes have been provided with respect to timing of payment (e.g. non-rental residential D.C.s are now payable at occupancy). Further details are provided in Chapter 7 and Appendix E. 2.4 Indexing Indexing of the D.C.s shall be implemented annually each January 1st, in accordance with the Statistics Canada Quarterly, Non-Residential Building Construction Price Index (Table 18-10-0276-02).[1] 2.5 Redevelopment Allowance As a result of the redevelopment of land, a building or structure existing on the same land within 60 months (five years) prior to the date of payment of D.C.s in regard 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, in order to facilitate the [1] Ontario Regulation (O. Reg.) 82/98 referenced "The Statistics Canada Quarterly, Construction Price Statistics, catalogue number 62-007" as the index source. Since implementation, Statistics Canada has modified this index twice and the above-noted index is the most current. The draft by-law provided herein refers to O. Reg. 82/98 to ensure traceability should this index continue to be modified over time. Watson & Associates Economists Ltd. PAGE 2-3 redevelopment, the D.C.s otherwise payable with respect to such redevelopment shall be reduced by the following amounts: (a) in the case of a residential building or structure, or in the case of a mixed-use building or structure, the residential uses in the mixed-use building or structure, an amount calculated by multiplying the applicable D.C.s by the number, according to type, of dwelling units that have been or will be demolished or converted to another principal use; and (b) in the case of a non-residential building or structure or, in the case of mixed-use building or structure, the non-residential uses in the mixed-use building or structure, an amount calculated by multiplying the applicable D.C.s by the gross floor area 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 D.C.s otherwise payable with respect to the redevelopment. 2.6 Exemptions The following non-statutory exemptions are provided under By-law 2022-057: - Bona-fide farm buildings; - Places of worship and cemeteries; - Non-profit housing; and - A long-term care home within the meaning of Subsection 2(1) of the Long- Term Care Homes Act, 2007. Watson & Associates Economists Ltd. Chapter 3 Anticipated Development in the Township of South Stormont Watson & Associates Economists Ltd. PAGE 3-1 https://watsonecon.sharepoint.com/sites/SouthStormont-SouthStormont2025DC/Shared Documents/Dc Study/Report/2026 Development Charges Background Study - Township of South Stormont - Final.docx 3. Anticipated Development in the Township of South Stormont 3.1 Requirement of the Act The growth forecast contained in this chapter (with supplemental tables in Appendix A) provides for the anticipated development for which the Township will be required to provide services over a 10-year (2025 to 2035) and a longer-term (2025 to 2051) time horizon. Chapter 4 provides the methodology for calculating a D.C. as per the D.C.A. Figure 4-1 presents this methodology graphically. It is noted in the first box of the schematic that in order to determine the D.C. that may be imposed, it is a requirement of subsection 5 (1) of the D.C.A. that "the anticipated amount, type and location of development, for which development charges can be imposed, must be estimated." 3.2 Basis of Population, Household and Non-Residential Gross Floor Area Forecast The D.C. growth forecast has been derived by Watson in consultation with the Township of South Stormont. In preparing the growth forecast, the following information sources were consulted to assess the residential and non-residential development potential for the Township over the forecast period, including: - United Counties of Stormont, Dundas and Glengarry Growth Management Strategy Report, September 6, 2023, Watson & Associates Economists Ltd. - Township of South Stormont 2022 Development Charges Background Study, May 22, 2022, by Watson & Associates Economists Ltd. - United Counties of Stormont, Dundas and Glengarry Official Plan, February 2025 Consolidation; - 2011, 2016 and 2021 population, household and employment Census data; - Historical residential building permit data over the 2015 to 2024 period; - Residential and non-residential supply opportunities as identified by Township of South Stormont staff; and Watson & Associates Economists Ltd. PAGE 3-2 https://watsonecon.sharepoint.com/sites/SouthStormont-SouthStormont2025DC/Shared Documents/Dc Study/Report/2026 Development Charges Background Study - Township of South Stormont - Final.docx - Discussions with Township staff regarding anticipated residential and non- residential development in the Township of South Stormont. 3.3 Summary of Growth Forecast A detailed analysis of the residential and non-residential growth forecasts is provided in Appendix A and the methodology employed is illustrated in Figure 3-1. The discussion provided herein summarizes the anticipated growth for the Township and describes the basis for the forecast. The results of the residential growth forecast analysis are summarized in Table 3-1 below, and Schedule 1 in Appendix A. As identified in Table 3-1 and Appendix A - Schedule 1, population in the Township of South Stormont (excluding census undercount) is anticipated to reach approximately 15,700 by mid-2035 and 17,640 by mid-2051, resulting in an increase of approximately 1,520 and 3,450 persons, respectively. [1] [1] The population figures used in the calculation of the 2025 D.C. exclude the net Census undercount, which is estimated at approximately 4.1%. Population figures presented herein have been rounded. Watson & Associates Economists Ltd. PAGE 3-3 https://watsonecon.sharepoint.com/sites/SouthStormont-SouthStormont2025DC/Shared Documents/Dc Study/Report/2026 Development Charges Background Study - Township of South Stormont - Final.docx Figure 3-1 Population and Household Forecast Model Intensification Designated Lands Servicing Capacity Residential Units in the Development Process Employment Market by Local Municipality, Economic Outlook Local, region and Provincial Forecast of Residential Units Decline in Existing Population Net Population Increase Historical Housing Construction DEMAND SUPPLY Occupancy Assumptions Gross Population Increase Watson & Associates Economists Ltd. PAGE 3-4 https://watsonecon.sharepoint.com/sites/SouthStormont-SouthStormont2025DC/Shared Documents/Dc Study/Report/2026 Development Charges Background Study - Township of South Stormont - Final.docx Table 3-1 Township of South Stormont Residential Growth Forecast Summary [1] Population includes the Census undercount estimated at approximately 4.1% and has been rounded. [2] Includes townhouses and apartments in duplexes. [3] Includes bachelor, 1-bedroom, and 2-bedroom+ apartment units. Notes: Numbers may not add due to rounding. Source: Derived from the United Counties of Stormont, Dundas and Glengarry Growth Management Strategy Report, September 6, 2023, and discussions with Township of South Stormont staff regarding servicing and land supply by Watson & Associates Economists Ltd. Population Institutional Population Population Excluding Institutional Population Singles & Semi- Detached Multiple Dwellings [2] Apartments [3] Other Total Households Equivalent Institutional Households 13,130 12,617 187 12,430 4,500 73 170 54 4,797 170 2.630 13,640 13,110 155 12,955 4,770 105 205 65 5,145 141 2.548 14,120 13,570 160 13,410 4,995 125 220 70 5,410 145 2.508 14,760 14,187 168 14,019 5,248 147 233 70 5,698 153 2.490 16,340 15,705 209 15,496 5,710 238 371 70 6,389 190 2.458 18,360 17,640 275 17,365 6,192 376 623 70 7,261 250 2.429 510 493 -32 525 270 32 35 11 348 -29 480 460 5 455 225 20 15 5 265 4 640 617 8 609 253 22 13 0 288 8 1,580 1,518 41 1,477 462 91 138 0 691 37 3,600 3,453 107 3,346 944 229 390 0 1,563 97 Mid 2025 - Mid 2035 Population (Including Census Undercount) [1] Year Excluding Census Undercount Housing Units Person Per Unit (P.P.U.): Total Population/ Total Households Historical Mid 2025 - Mid 2051 Mid 2051 Forecast Incremental Mid 2011 - Mid 2016 Mid 2016 - Mid 2021 Mid 2011 Mid 2016 Mid 2021 Mid 2025 Mid 2035 Mid 2021 - Mid 2025 Watson & Associates Economists Ltd. PAGE 3-5 Provided below is a summary of the key assumptions and findings regarding the Township of South Stormont D.C. growth forecast: 1. Unit Mix (Appendix A - Schedules 1 and 6) - The housing unit mix for the Township was derived from a detailed review of historical development activity (as per Schedule 6), as well as active residential development applications and discussions with Township staff regarding anticipated development trends for the Township of South Stormont. - Based on the above indicators, the 2025 to 2051 household growth forecast for the Township is comprised of a unit mix of 60% low density units (single detached and semi-detached), 15% medium density (multiples except apartments) and 25% high density (bachelor, 1-bedroom and 2-bedroom apartments). 2. Geographic Location of Residential Development (Appendix A - Schedule 2) - Schedule 2 summarizes the anticipated amount, type, and location of development by area for the Township of South Stormont - In accordance with forecast demand and available land supply, the amount and percentage of forecast housing growth between 2025 and 2051 by development location is summarized below. Table 3-2 Township of South Stormont Geographic Location of Residential Development Development Location Amount of Housing Growth, 2025 to 2051 Percentage of Housing Growth, 2025 to 2051 Urban 1,470 94% Long Sault 660 42% Ingleside 670 43% Other Water (St. Andrews West / Eamers & Newington) 140 9% Rural 90 6% Township of South Stormont 1,560 100% Note: Figures may not sum precisely due to rounding. Watson & Associates Economists Ltd. PAGE 3-6 3. Planning Period - Short- and longer-term time horizons are required for the D.C. process. The D.C.A. limits the planning horizon for transit services and certain services with respect to land to a 10-year planning horizon. All other services can utilize a longer planning period if the municipality has identified the growth-related capital infrastructure needs associated with the longer-term growth planning period. 4. Population in New Units (Appendix A - Schedules 3, 4 and 5) - The number of housing units to be constructed by 2051 in the Township of South Stormont over the forecast period is presented in Table 3-1. Over the 2025 to 2051 forecast period, the Township is anticipated to average approximately 60 new housing units per year. - Institutional population [1] is anticipated to increase by approximately 110 people between 2025 to 2051. - Population in new units is derived from Schedules 3, 4 and 5, which incorporate historical development activity, anticipated units (see unit mix discussion) and average persons per unit (P.P.U.) by dwelling type for new units. - Schedule 7a summarizes the average P.P.U. assumed for new housing units by age and type of dwelling based on Statistics Canada 2021 custom Census data for the Township of South Stormont. Due to data limitations medium and high density P.P.U. data was derived from the United Counties of Stormont, Dundas and Glengarry Census Division which includes the Township of South Stormont, and is outlined in Schedule 7b . The total calculated P.P.U. for all density types has been adjusted accordingly to account for the P.P.U. trends which has been recently experienced in both new and older units. Forecasted 25-year average P.P.U.s by dwelling type are as follows: o Low density: 2.799 o Medium density: 2.263 [1] Institutional population largely includes special care facilities such as nursing home or residences for senior citizens. A P.P.U. of 1.100 depicts 1-bedroom and 2-or-more- bedroom units in collective households. Watson & Associates Economists Ltd. PAGE 3-7 o High density: 1.635 5. Existing Units and Population Change (Appendix A - Schedules 3, 4, and 5) - Existing households for mid-2025 are based on the 2021 Census households, plus estimated residential units constructed between mid- 2021 to the beginning of the growth period, assuming a minimum six- month lag between construction and occupancy (see Schedule 3). - The change in average occupancy levels for existing housing units is calculated in Schedules 3 through 5.[1] The forecast population change in existing households over the 2025 to 2051 forecast period is forecast to decline by approximately 450. 6. Employment (Appendix A - Schedules 9a, 9b and 9c) - The employment forecast provided herein are largely based on the activity rate method, which is defined as the number of jobs in the Township divided by the number of residents. Key employment sectors include primary, industrial, commercial/population-related, institutional, and work at home, which are considered individually below. - 2016 employment data [2],[3] (place of work) for the Township of South Stormont is outlined in Schedule 9a. The 2016 employment base is comprised of the following sectors: o 25 primary (1%); o 400 work at home employment (15%); o 1,082 industrial (41%); o 593 commercial/population-related (22%); and o 555 institutional (21%). [1] Change in occupancy levels for existing households occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. [2] 2016 employment is based on Statistics Canada 2016 Place of Work Employment dataset by Watson & Associates Economists Ltd. [3] Statistics Canada 2021 Census place of work employment data has been reviewed. The 2021 Census employment results have not been utilized due to a significant increase in work at home employment captured due to Census enumeration occurring during the provincial COVID-19 lockdown from April 1, 2021 to June 14, 2021. Watson & Associates Economists Ltd. PAGE 3-8 - The 2016 employment by usual place of work, including work at home, is 2,655. An additional 390 employees have been identified for the Township of South Stormont in 2016 that have no fixed place of work (N.F.P.O.W.).[1] - Total employment, including work at home and N.F.P.O.W. for the Township of South Stormont is anticipated to reach approximately 5,530 by mid-2035 and 6,350 by 2051. This represents an employment increase of approximately 1,630 for the 10-year forecast period and 2,760 for the longer-term forecast period. - Schedule 9b, Appendix A, summarizes the employment forecast, excluding work at home employment and N.F.P.O.W. employment, which is the basis for the D.C. employment forecast. The impact on municipal services from work at home employees has already been included in the population forecast. The need for municipal services related to N.F.P.O.W. employees has largely been included in the employment forecast by usual place of work (i.e., employment and gross floor area generated from N.F.P.O.W. construction employment). Furthermore, since these employees have no fixed work address, they cannot be captured in the non-residential G.F.A. calculation. Accordingly, work at home and N.F.P.O.W. employees have been removed from the D.C.A. employment forecast and calculation. - Total employment for the Township of South Stormont (excluding work at home and N.F.P.O.W. employment) is anticipated to reach approximately 3,830 by mid-2035 and 4,680 by 2051. This represents an employment increase of approximately 1,410 for the 10-year forecast period and 2,260 for the longer-term forecast period. [2] No fixed place of work is defined by Statistics Canada as "persons who do not go from home to the same workplace location at the beginning of each shift. Such persons include building and landscape contractors, travelling salespersons, independent truck drivers, etc." Watson & Associates Economists Ltd. PAGE 3-9 7. Non-Residential Sq.ft. Estimates (G.F.A.), Appendix A - Schedule 9b) - Square footage estimates were calculated in Schedule 9b based on the following employee density assumptions: o 3,500 sq.ft. per employee for primary; o 3,485 sq.ft. per employee for industrial; o 500 sq.ft. per employee for commercial/population-related; and o 700 sq.ft. per employee for institutional employment. - The Township-wide incremental G.F.A. is anticipated to increase by 5.2 million sq.ft. over the 10-year forecast period and 6.1 million sq.ft. over the longer-term forecast period. - In terms of percentage growth, the 2025 to 2051 incremental G.F.A. forecast by sector is broken down as follows: o Primary - <1% o industrial - 94%; o commercial/population-related - 3%; and o institutional - 3%. 8. Geographic Location of Non-Residential Development (Appendix A, Schedule 9c) - Schedule 9c summarizes the anticipated amount, type and location of non-residential development by area for the Township of South Stormont. - The amount and percentage of forecast total non-residential growth between 2025 and 2051 by development location is summarized below. Watson & Associates Economists Ltd. PAGE 3-10 Table 3-3 Township of South Stormont Geographic Location of Non-Residential Development Development Location Amount of Non- Residential G.F.A. (sq.ft.), 2025 to 2051 Percentage of Non- Residential G.F.A., 2025 to 2051 Urban 6.0 million 98% Long Sault 4.8 million 79% Long Sault Logistics Village 4.3 million 71% Long Sault Other 0.5 million 8% Ingleside 1.0 million 16% Other Water (St. Andrews West / Eamers & Newington) 133,900 2% Rural 141,500 2% Township of South Stormont 6.1 million 100% Note: Figures may not sum precisely due to rounding Watson & Associates Economists Ltd. Chapter 4 The Approach to the Calculation of the Charge Watson & Associates Economists Ltd. PAGE 4-1 4. The Approach to the Calculation of the Charge 4.1 Introduction This chapter addresses the requirements of subsection 5 (1) of the D.C.A. with respect to the establishment of the need for service which underpins the D.C. calculation. These requirements are illustrated schematically in Figure 4-1. 4.2 Services Potentially Involved Table 4-1 lists the full range of municipal services that are provided within municipalities and indicates the D.C.-eligible service components included in the D.C. background study for the Township. A number of these services are not included in the list of eligible services provided in subsection 2 (4) of the D.C.A. as being ineligible for inclusion in D.C.s. These are shown as "ineligible" on Table 4-1B (as per the legend in Table 4-1A). Two ineligible costs defined in subsection 5 (3) of the D.C.A. are "computer equipment" and "rolling stock with an estimated useful life of (less than) seven years." In addition, local roads are covered separately under subdivision agreements and related means (as are other local services). Services that are potentially eligible for inclusion in the Township's D.C. are indicated with a "Yes." 4.3 Increase in the Need for Service The D.C. calculation commences with an estimate of "the increase in the need for service attributable to the anticipated development," for each service to be covered by the by-law. There must be some form of link or attribution between the anticipated development and the estimated increase in the need for service. While the need could conceivably be expressed generally in terms of units of capacity, subsection 5 (1) 3, which requires that Township Council indicate that it intends to ensure that such an increase in need will be met, suggests that a project-specific expression of need would be most appropriate. Watson & Associates Economists Ltd. PAGE 4-2 Figure 4-1 The Process of Calculating a Development Charge under the Act that must be followed 8. Specified Local Services Anticipated Development 1. Estimated Increase in Need for Service 2. Ineligible Services Ceiling Re: Increased Need Needs That Will Be Met Examination of the Long-term Capital and Operating Costs for Capital Infrastructure D.C. Needs By Service Less: Uncommitted Excess Capacity Less: Benefit To Existing Development Less: Grants, Subsidies and Other Contributions D.C. By-law(s) Spatial Applicability D.C. Net Capital Costs Costs for new development vs. existing development for the term of the by-law and the balance of the period Amount of the Charge By Type of Development (including apportionment of costs - residential and non-residential) Financing, Inflation and Investment Considerations 3. 4. 5. 6. 11. 12. 15. 16. 13. 14. 9. Tax Base, User Rates, etc. Subdivision Agreements and Consent Provisions Consideration of exemptions, phase-ins, etc. 1 3 2 Non-Transit Services Historical Service Standard 4a. Transit Services Forward-looking Service Standard 4b. Asset Management Plan for All Capital Projects to be Funded by D.C.s 7. Non-Transit Services Financially Sustainable 7a. Transit Services Detailed Requirements 7b. 10. Watson & Associates Economists Ltd. PAGE 4-3 Table 4-1A Categories of Township Services to be Addressed as Part of the Calculation - Eligibility Legend Eligibility for Inclusion in the D.C. Calculation Description Yes Township provides the service - service has been included in the D.C. calculation. No Township provides the service - service has not been included in the D.C. calculation. n/a Township does not provide the service. Ineligible Service is ineligible for inclusion in the D.C. calculation. Table 4-1B Categories of the Township Services to be Addressed as Part of the Calculation Categories of Township Services Inclusion in the D.C. Calculation Service Components 1. Water supply services, including distribution and treatment services No No Ineligible No 1.1 Treatment plants, Water Supply, and Storage Facilities 1.2 Distribution systems 1.3 Local services 1.4 Vehicles and equipment[1] 2. Wastewater services, including sewers and treatment services No No Ineligible No 2.1 Treatment plants 2.2 Sewage trunks 2.3 Local services 2.4 Vehicles and equipment[1] 3. Stormwater Drainage and Control Services No No No 3.1 Main channels and drainage trunks 3.2 Channel connections 3.3 Retention/detention ponds 4. Services Related to a Highway Yes Yes No Yes Yes Yes Yes Yes Yes 4.1 Arterial roads 4.2 Bridges and Culverts 4.3 Local municipal roads 4.4 Traffic signals 4.5 Sidewalks 4.6 Streetlights 4.6 Active Transportation 4.7 Works Yard 4.8 Rolling stock[1] [1] with a 7+ year useful life. Watson & Associates Economists Ltd. PAGE 4-4 Categories of Township Services Inclusion in the D.C. Calculation Service Components 5. Electrical Power Services n/a n/a n/a 5.1 Electrical substations 5.2 Electrical distribution system 5.3 Electrical system rolling stock[1] 6. Transit Services n/a n/a 6.1 Transit vehicles[1] & facilities 6.2 Other transit infrastructure 7. Waste Diversion Services No No No 7.1 Waste diversion facilities 7.2 Waste diversion vehicles and equipment[1] 7.3 Waste diversion - Other 8. Policing Services n/a n/a n/a 8.1 Police Detachments 8.2 Police rolling stock[1] 8.3 Small equipment and gear 9. Fire Protection Services Yes Yes Yes 9.1 Fire stations 9.2 Fire vehicles[1] 9.3 Fire equipment and gear 10. Ambulance Services n/a n/a 10.1 Ambulance station space 10.2 Vehicles[1] 11. Services provided by a board within the meaning of the Public Libraries Act n/a n/a n/a 11.1 Public library space (incl. furniture and equipment) 11.2 Library vehicles[1] 11.3 Library materials 12. Services Related to Long- Term Care n/a n/a 12.1 Long-Term Care space 12.2 Vehicles[1] 13. Parks and Recreation Services Ineligible Yes Yes Yes Yes 13.1 Acquisition of land for parks, woodlots, and E.S.A.s 13.2 Development of municipal parks 13.3 Parks rolling stock[1] and yards 13.4 Facilities, such as arenas, indoor pools, fitness facilities, community centres, etc. 13.5 Recreation vehicles and equipment[1] 14. Services Related to Public Health n/a n/a 14.1 Public Health department space 14.2 Public Health department vehicles[1] [1] with a 7+ year useful life. Watson & Associates Economists Ltd. PAGE 4-5 Categories of Township Services Inclusion in the D.C. Calculation Service Components 15. Child Care and Early Years Programs and Services within the meaning of Part VI of the Child Care and Early Years Act, 2014 and any related services. n/a n/a 15.1 Child care space 15.2 Vehicles[1] 16. Services related to proceedings under the Provincial Offences Act, including by-law enforcement services and municipally administered court services n/a n/a 16.1 P.O.A. space, including by-law enforcement and municipally administered court services 16.2 Vehicles[1] 17. Services Related to Emergency Preparedness No No 17.1 Emergency Preparedness Space 17.2 Equipment 18. Services Related to Airports Ineligible Ineligible 18.1 Airports 18.2 Other Airports 20. Other Yes Yes Yes 20.1 Interest on money borrowed to pay for growth-related capital 20.2 Studies in connection with eligible services, including the D.C. background study 20.3 Land acquisition costs for facilities 4.4 Local Service Policy Some of the need for services generated by additional development consists of local services related to a plan of subdivision. As such, they will be required as a condition of subdivision agreements or consent conditions. The Township's Local Service Policy is included in Appendix D. [1] with a 7+ year useful life. Watson & Associates Economists Ltd. PAGE 4-6 4.5 Capital Forecast Paragraph 7 of subsection 5 (1) of the D.C.A. requires that "the capital costs necessary to provide the increased services must be estimated." The Act goes on to require two potential cost reductions and the regulation sets out the way in which such costs are to be presented. These requirements are outlined below. These estimates involve capital costing of the increased services discussed above. This entails costing actual projects or the provision of service units, depending on how each service has been addressed. The capital costs include: a) costs to acquire land or an interest therein (including a leasehold interest); b) costs to improve land; c) costs to acquire, lease, construct or improve buildings and structures; d) costs to acquire, lease or improve facilities, including rolling stock (with a useful life of 7 or more years), furniture and equipment (other than computer equipment), materials acquired for library circulation, reference, or information purposes; e) interest on money borrowed to pay for the above-referenced costs; and f) costs to undertake studies in connection with the above-referenced matters (include costs of the D.C. background study). In order for an increase in need for service to be included in the D.C. calculation, Township Council must indicate "that it intends to ensure that such an increase in need will be met" (subsection 5 (1) 3). This can be done if the increase in service forms part of a Council-approved Official Plan, capital forecast, or similar expression of the intention of Council (O. Reg. 82/98 section 3). The capital program contained herein reflects the Township's needs through discussions with staff, along with the prior D.C. study. 4.6 Treatment of Credits Section 8, paragraph 5, of O. Reg. 82/98 indicates that a D.C. background study must set out "the estimated value of credits that are being carried forward relating to the service." Subsection 17, paragraph 4, of the same regulation indicates that, "...the value Watson & Associates Economists Ltd. PAGE 4-7 of the credit cannot be recovered from future D.C.s," if the credit pertains to an ineligible service. This implies that a credit for eligible services can be recovered from future D.C.s. As a result, this provision should be made in the calculation, in order to avoid a funding shortfall with respect to future service needs. Currently, there are no outstanding credits to be included in the D.C. calculations. 4.7 Classes of Services Section 7 of the D.C.A. states that a D.C. by-law may provide for any D.C.-eligible service or the capital costs with respect to those services. Furthermore, a class may be composed of any number or combination of services and may include parts or portions of each D.C.-eligible services. With respect to growth-related studies, section 7(3) of the D.C.A. states that: "For greater certainty, a development charge by-law may provide for a class consisting of studies in respect of any service listed in subsection 2 (4) whose capital costs are described in paragraphs 5 and 6 of subsection 5 (3)." These provisions allow for services to be grouped together to create a class for the purposes of the D.C. by-law and D.C. reserve funds. Currently, the growth-related studies and land acquisition costs have been provided as a class of services. 4.8 Existing Reserve Funds Section 35 of the D.C.A. states that: "The money in a reserve fund established for a service may be spent only for capital costs determined under paragraphs 2 to 7 of subsection 5 (1)." There is no explicit requirement under the D.C.A. calculation method set out in s. 5 (1) to net the outstanding reserve fund balance as part of making the D.C. calculation; however, section 35 does restrict the way in which the funds are used in future. For services that are subject to a per-capita-based, service level "cap," the reserve fund balance should be applied against the development-related costs for which the charge was imposed once the project is constructed (i.e., the needs of recent growth). This cost Watson & Associates Economists Ltd. PAGE 4-8 component is distinct from the development-related costs for the next 10-year period, which underlie the D.C. calculation herein. The alternative would involve the Township spending all reserve fund monies prior to renewing each by-law, which would not be a sound basis for capital budgeting. Thus, the Township will use these reserve funds for the Township's cost share of applicable development-related projects, which are required but have not yet been undertaken, as a way of directing the funds to the benefit of the development which contributed them (rather than to future development, which will generate the need for additional facilities directly proportionate to future growth). The Township D.C. reserve fund balances, by service, as of December 31, 2024, are provided in Table 4-2. The balances have been adjusted to reflect commitments outstanding for prior approved growth-related projects and debenture payments. These balances have been considered in the D.C. calculations: Table 4-2 Township of South Stormont Projected Development Charge Reserve Fund Balances 4.9 Deductions The D.C.A. potentially requires that four deductions be made to the increase in the need for service. These relate to: - the historical level of service ceiling; - uncommitted excess capacity; - benefit to existing development; and - anticipated grants, subsidies, and other contributions. Description 2025 Est. Opening Balance Adjustments Mid-Year Collections Adjusted Balance DC RESERVE-HIGHWAY 109,148 (213,757) 46,831 (57,778) DC RESERVE FIRE 115,731 (815,744) 49,657 (650,356) DC RESERVE P&R 268,180 (33,527) 114,929 349,582 DC RESERVE GROWTH 10,685 (45,740) 4,741 (30,314) Total 503,743 (1,108,767) 216,159 (388,866) Watson & Associates Economists Ltd. PAGE 4-9 The requirements behind each of these reductions are addressed below. 4.9.1 Reduction Require by Historical Level of Service Ceiling This is designed to ensure that the increase in need included in section 4.3 does "not include an increase that would result in the level of service [for the additional development increment] exceeding the average historical level of the service provided in the municipality over the 15-year period immediately preceding the preparation of the background study" (D.C.A., subsection 5 (1) 4). O. Reg. 82/98 (section 4) goes further to indicate that "both the quantity and quality of a service shall be taken into account in determining the level of service and the average level of service." In many cases, this can be done by establishing a quantity measure in terms of units as floor area, land area, or road length per capita and a quality measure, in terms of the average cost of providing such units based on replacement costs, engineering standards, or recognized performance measurement systems, depending on circumstances. When the quantity and quality factors are multiplied together, they produce a measure of the level of service which meets the requirements of the Act, i.e., cost per unit. The average historical service level calculation sheets for each service component in the D.C. calculation are set out in Appendix B. 4.9.2 Reduction for Uncommitted Excess Capacity Paragraph 5 of subsection 5 (1) requires a deduction from the increase in the need for service attributable to the anticipated development that can be met using the Township's "excess capacity," other than excess capacity which is "committed." "Excess capacity" is undefined, but in this case must be able to meet some or all of the increase in need for service, in order to potentially represent a deduction. The deduction of uncommitted excess capacity from the future increase in the need for service would normally occur as part of the conceptual planning and feasibility work associated with justifying and sizing new facilities, (e.g., if a road widening to accommodate increased traffic is not required because sufficient excess capacity is already available, then widening would not be included as an increase in need, in the first instance). Watson & Associates Economists Ltd. PAGE 4-10 4.9.3 Reduction for Benefit to Existing Development Section 5 (1) 6 of the D.C.A. provides that, "The increase in the need for service must be reduced by the extent to which an increase in service to meet the increased need would benefit existing development." The general guidelines used to consider benefit to existing development included: - the repair or unexpanded replacement of existing assets that are in need of repair; - an increase in average service level of quantity or quality; - the elimination of a chronic servicing problem not created by growth; and - providing services where none previously existed (generally considered for water or wastewater services). This step involves a further reduction in the need, by the extent to which such an increase in service would benefit existing development. The level of service cap in section 4.9.1 is related but is not the identical requirement. Where existing development has an adequate service level which will not be tangibly increased by an increase in service, no benefit would appear to be involved. For example, where expanding existing library facilities simply replicates what existing residents are receiving, they receive limited (or no) benefit as a result. On the other hand, where a clear existing service problem is to be remedied, a deduction should be made accordingly. In the case of services such as recreation facilities, community parks, libraries, etc., the service is typically provided on a Township-wide system basis. For example, facilities of the same type may provide different services (i.e., leisure pool vs. competitive pool), different programs (i.e., hockey vs. figure skating), and different time availability for the same service (i.e., leisure skating available on Wednesdays in one arena and Thursdays in another). As a result, residents will travel to different facilities to access the services they want at the times they wish to use them, and facility location generally does not correlate directly with residence location. Even where it does, displacing users from an existing facility to a new facility frees up capacity for use by others and generally results in only a limited benefit to existing development. Furthermore, where an increase in demand is not met for a number of years, a negative service impact to existing development is involved for a portion of the planning period. Watson & Associates Economists Ltd. PAGE 4-11 4.9.4 Reduction for Anticipated Grants, Subsidies, and Other Contributions This step involves reducing the capital costs necessary to provide the increased services by capital grants, subsidies, and other contributions (including direct developer contributions required due to the local service policy) made or anticipated by Council and in accordance with various rules such as the attribution between the share related to new vs. existing development. That is, some grants and contributions may not specifically be applicable to growth or where Council targets fundraising as a measure to offset impacts on taxes (O. Reg. 82/98, section 6). 4.10 Township-Wide vs. Area-Specific This step involves determining whether all the subject costs are to be recovered on a uniform municipal-wide basis or whether some or all are to be recovered on an area- specific basis. Under the amended D.C.A., it is now mandatory to "consider" area-rating of services (providing charges for specific areas and services); however, it is not mandatory to implement area rating. All services/class of services are calculated on a Township-wide basis. Further discussion on the spatial applicability of D.C.s is provided in Section 7.3.7. 4.11 Allocation by Type of Development This step involves relating the costs involved to anticipated development for each period under consideration and using allocations between residential and non-residential development and between one type of development and another, to arrive at a schedule of charges. 4.12 Asset Management The legislation now requires that a D.C. background study must include an asset management plan (subsection 10 (2) c.2). The asset management plan (A.M.P.) must deal with all assets that are proposed to be funded, in whole or in part, by D.C.s. The current regulations provide very extensive and specific requirements for the A.M.P. related to transit services (as noted in the subsequent subsection); however, they are silent with respect to how the A.M.P. is to be provided for all other services. As part of Watson & Associates Economists Ltd. PAGE 4-12 any A.M.P., the examination should be consistent with the municipality's existing assumptions, approaches, and policies on asset management planning. Watson & Associates Economists Ltd. Chapter 5 D.C.-Eligible Cost Analysis by Service Watson & Associates Economists Ltd. PAGE 5-1 5. Development Charge Eligible Cost Analysis by Service and Class of Services 5.1 Introduction This chapter outlines the basis for calculating eligible costs for the D.C.s to be applied on a uniform basis for the defined service areas. In each case, the required calculation process set out in subsection 5 (1) paragraphs 2 to 7 in the D.C.A., and described in Chapter 4, was followed in determining D.C.-eligible costs. The service component is evaluated on two format sheets: - The service standards that provide the average historical 15-year level of service calculation (see Appendix B), which "caps" the D.C. amounts; and - The infrastructure cost calculation, which determines the potential D.C.- recoverable cost. The nature of the capital projects and timing identified in the Chapter reflect Council's current intention. Over time, however, Township projects and Council priorities may change; accordingly, Council's intentions may be altered, and different capital projects (and timing) may be necessary to meet the need for services required by new growth. 5.2 Service Levels and 10-Year Capital Costs for Township- wide Development Charge Services and Class of Services Calculation This section evaluates the development-related capital requirements for all Township's services under a 10-year planning period, from mid-2025 to mid-2035. 5.2.1 Services Related to a Highway The Township's inventory of roadways is measured in kilometres (km) and includes gravel, low cost bituminous (LCB) and high cost bituminous (HCB) external to subdivisions. In total, the Township currently owns 305 km of roads. Along with the km of roads, the Township has 472 bridges and culverts. The Township also has 27,281 sq.ft. of facility space related to public works facilities and 27 vehicles & equipment units to service the roads network. Watson & Associates Economists Ltd. PAGE 5-2 The total inventory of assets over the past 15-years results in an invested level of service of $16,920 per capita and employee. When applied to the 10-year forecast population and employment of 2,923, a maximum D.C.-eligible cost of $49.5 million is applicable. Table 5-4 provides the 10-year capital program for services related to a highway. The capital program includes works related to roads and trails, an expansion of the Public Works Garage, additional plows and an additional truck and trailer. Further to these capital projects, the costs for master planning works for transportation and active transportation have been included. The total gross capital cost of the program is approximately $5.5 million over the 2025-2035 forecast period. A deduction related to the benefit to the existing development has been applied for $3.6 million. The current reserve fund deficit is accounted for and results in $58,000 being included in the calculation of the charge. As a result, the total D.C.-recoverable cost of $1.9 million has been included in the calculation of the charge. Approximately $1.0 million (52%) and $0.9 million (48%) have been attributed to residential and non-residential developments, respectfully. These attributions are based on the incremental growth anticipated in population (1,518) and employment (1,405) over the 10-year forecast period. 5.2.2 Fire Protection Services The Township currently provides fire protection services to its community through four fire stations, specifically the Long Sault, Ingleside, Newington, and St. Andrews West fire halls. The total facility space totals 17,240 sq.ft. The department has 18 vehicles along with 425 items of equipment and gear, including gear to outfit firefighters. The total inventory of assets over the past 15 years results in an invested level of service of $1,407 per capita and employee. When applied to the 10-year forecast population and employment, a maximum D.C.-eligible cost of approximately $4.1 million is applicable. The 10-year capital program for fire protection services is provided in Table 5-2. The capital program includes a total gross capital cost of $9.4 million over the forecast period, including expansions of the current stations 1 and 2, as well as an update of the Township's fire master plan. Of the gross capital costs, $4.3 million has been deducted for the benefit to the existing community, along with $875,000 deducted as a post- period beneift related to benefits that development outside of the 10-year forecast Watson & Associates Economists Ltd. PAGE 5-3 period will receive from the capital program. Furthermore, the reserve fund deficit of $650,000 is accounted for and included in the calculation of the charge. As a result of these deductions, the D.C.-recoverable cost of $4.2 million has been included in the calculation of the charge and has been apportioned to residential and non-residential development based on the incremental population and employment growth over the period. 5.2.3 Parks and Recreation Services The Township currently maintains 55 parkland amenities, which include various sports fields, playgrounds and related equipment, splash pads, pools, etc., along with 7.9 km of trails throughout the Township. Further, the Township also has 54,216 sq.ft. of recreational facility space along with 5 vehicles and equipment related to parks and recreation. The total inventory of assets related to parks and recreation services over the past 15 years results in an invested level of service of $1,502 per capita. When applied to the 10-year forecast population, a maximum D.C.-eligible cost of $2.3 million is applicable. Table 5-1 provides the capital program related to parks and recreation services for the 10-year forecast period. It includes capital works related to a provision for additional facility space, a provision for additional required fleet, additional parkland developments, trails and amenities. The capital plan also includes updates to the Townships Parks and Recreation Master Plan and additional supporting studies related to the Waterfront Plan Development. The gross capital cost for the capital program totals $7.4 million. Deductions in recognition of the benefits existing development, development outside of the forecast period and anticipated grant funding have been made totaling $4.7 million. Further, a reduction to recognize the D.C. reserve balance of $350,000 has been made. As a result, $2.4 million has been included in the calculation of the charge. As the predominant users of parks and recreation services tend to be residents of the Township, the forecast D.C.-recoverable costs have been allocated 95% to future residential development and 5% to future non-residential development. Therefore, $2.3 million, and $0.1 million have been allocated to residential and non-residential developments, respectively. Watson & Associates Economists Ltd. PAGE 5-4 5.2.4 Growth-Related Studies (Class of Services) Section 7 of the D.C.A. states that a D.C. by-law may provide for any D.C. eligible service or the capital costs with respect to those services. Further, a class may be composed of any number or combination of services and may include parts or portions of each D.C. eligible services. With respect to growth-related studies, Section 7 (3) of the D.C.A. states that: "For greater certainty, a development charge by-law may provide for a class consisting of studies in respect of any service listed in subsection 2 (4) whose capital costs are described in paragraphs 5 and 6 of subsection 5 (3)". These provisions allow for services to be grouped together to create a class for the purposes of the D.C. by-law and D.C. reserve funds. The D.C. calculations and draft by- law provided herein include a class for growth-related studies. This class comprises the following services: - Services Related to a Highway; - Fire Protection Services; - Parks and Recreation Services; and - Land. The following provides a list of the studies that have been identified for the 10-year forecast period: - Development Charge Studies (and update studies); - Zoning By-law update; - Long Sault Secondary Plan; and - Ingleside Secondary Plan. The list of growth-related studies, as provided in Table 5-4, has an estimated gross capital cost of approximately $492,000. For planning-related studies, a deduction of 10% of the growth-related costs, totaling $34,700, has been applied to recognize the extent to which the studies relate to non-D.C.-eligible services. Furthermore, after accounting for the benefit to existing development deduction of $15,700 and adding cost for the existing D.C. reserve fund deficit of $30,000, results in net D.C. recoverable costs of $440,000. Watson & Associates Economists Ltd. PAGE 5-5 Planning-related studies and future D.C. background studies have been allocated to the services in the following manner based on the share of D.C. eligible costs by service area: - Services Related to a Highway - 21.6%; - Fire Protection Services - 47.7%; - Parks and Recreation Services - 26.6%; and - Land - 4.0%. The allocation of the net growth-related costs between residential and non-residential development is based on the residential and non-residential allocations for each service area and are presented in Table 5-5 (i.e. 65% residential and 35% non-residential). 5.2.5 Land - 10-Year Forecast Period Land related to D.C. eligible services is considered a class of service under the D.C.A., similar to growth-related studies. The land costs included in this subsection are related to the anticipated capital costs for services that are restricted to 10 years (i.e. parks and recreation services, and fire protection services). The Township has identified the need for land acquisition related to fire station #1's expansion and the land for the planned multi-use community hub. The total estimated cost for these lands is $415,000. A deduction of $58,800 has been made to address the share of the costs that are anticipated to benefit growth within existing development over the forecast period. As a result, the net D.C.-recoverable cost to be included in the calculations is $356,200. The shares of these costs between residential and non-residential development reflect the shares identified for each specific service area above and their share of total capital costs included within the charge. This results in the aggregate share being 90% residential and 10% non-residential. Land costs are presented in Table 5-6. Watson & Associates Economists Ltd. PAGE 5-6 Table 5-1 Infrastructure Costs Included in the Development Charge Calculation Roads and Related Services Less: Potential D.C. Recoverable Cost Proj. No. Residential Share Non- Residential Share 2025 to 2035 52% 48% Roads & Trails - - - - - - - 1 Installation of new Streetlights 3-5 locations (per year) 2025-2035 150,000 - 150,000 127,500 22,500 11,700 10,800 2 Multi-Use Pathway (CR 2) 2025-2035 2,494,000 - 2,494,000 2,120,400 373,600 194,272 179,328 3 Sidewalks and Cross Walk (Long Sault) 2025-2035 1,010,000 - 1,010,000 858,700 151,300 78,676 72,624 4 Ingleside Pedestrial Crossings (2-4 crossings) 2025-2035 100,000 - 100,000 85,000 15,000 7,800 7,200 5 Sidewalks and Cross Walk (Ingleside) 2025-2035 113,000 - 113,000 96,100 16,900 8,788 8,112 - - - - - - - Facilities - - - - - - - 6 Public Works Garage Expansion 2025-2035 579,200 - 579,200 289,600 289,600 150,592 139,008 - - - - - - - Vehicles and Equipment - - - - - - - 7 Snow Plow 2025-2035 450,000 - 450,000 - 450,000 234,000 216,000 8 Sidewalk Plow 2025-2035 300,000 - 300,000 - 300,000 156,000 144,000 9 Truck and Trailer 2025-2035 120,000 - 120,000 - 120,000 62,400 57,600 - - - - - - - Studies - - - - - - - 10 Transporation Master Plan and Active Transportation Master 2025-2035 150,000 - 150,000 37,500 112,500 58,500 54,000 - - - - - - - Reserve Fund Adjustment 57,778 - 57,778 - 57,778 30,045 27,733 Total 5,523,978 - - 5,523,978 3,614,800 - 1,909,178 992,773 916,405 Increased Service Needs Attributable to Anticipated Development Timing (year) Gross Capital Cost Estimate (2025$) Post Period Benefit Other Deductions Total Net Capital Cost Benefit to Existing Development Grants, Subsidies and Other Contributions Attributable to New Development Watson & Associates Economists Ltd. PAGE 5-7 Table 5-2 Infrastructure Costs Included in the Development Charge Calculation Fire Protection Services Less: Potential D.C. Recoverable Cost Proj. No. Residential Share Non- Residential Share 2025 to 2035 52% 48% 1 Fire Station 2 Replacement/Expansion 2026-2035 4,300,000 - 4,300,000 1,681,800 2,618,200 1,361,464 1,256,736 2 Fire Station 1 Replacement/Expansion 2026-2035 4,300,000 875,193 3,424,807 2,580,000 844,807 439,299 405,507 Studies - - - - - - - 3 Fire Master Plan 2030-2035 121,000 - 121,000 30,300 90,700 47,164 43,536 - - - - - - - Reserve Fund Adjustment 650,356 - 650,356 - 650,356 338,185 312,171 - - - - - - - Total 9,371,356 875,193 8,496,163 4,292,100 - 4,204,063 2,186,113 2,017,950 Increased Service Needs Attributable to Anticipated Development Timing (year) Post Period Benefit Net Capital Cost Gross Capital Cost Estimate (2025$) Benefit to Existing Development Grants, Subsidies and Other Contributions Attributable to New Development Total Watson & Associates Economists Ltd. PAGE 5-8 Table 5-3 Infrastructure Costs Included in the Development Charge Calculation Parks and Recreation Services Proj. No. Residential Share Non- Residential Share 2025 to 2035 95% 5% Facilities - - - - - - - 1 Provision for Additional Facility Space 2025-2035 1,282,000 1,147,469 134,531 - 134,531 127,805 6,727 - - - - - - - Parkland Development, Trails, & Amenities - - - - - - 2 Neighbourhood Park Development 2025-2035 2,248,500 2,248,500 - 2,248,500 2,136,075 112,425 3 Waterfront Master Plan Implementation 2025-2035 2,500,000 - 2,500,000 2,258,300 161,133 80,567 76,538 4,028 4 Chase Meadows Landscaping 2027 40,000 - 40,000 - 40,000 38,000 2,000 5 PART 1 - Parkway to Moulinette Trail (Length: 400m) 2025 194,800 - 194,800 176,000 18,800 17,860 940 6 PART 2 - Moulinette - Milles Roches Trail (Length: 900m) 2026-2031 266,200 - 266,200 240,500 25,700 24,415 1,285 7 PART 3 - Milles Roches - Forrester Way Trail (Length: 620m) 2026-2031 193,000 - 193,000 174,300 18,700 17,765 935 8 Saunders Avenue to McNiff Avenue (North-South) Trail (Length: 400m) 2026-2034 194,800 - 194,800 176,000 18,800 17,860 940 9 Farran Drive to College Street Trail (Length: 715m) 2026-2034 211,500 - 211,500 191,100 20,400 19,380 1,020 Fleet 10 Provision for Additional Fleet 2025-2035 24,030 - 24,030 - 24,030 22,828 1,201 Studies - - - - - - - 11 Parks and Recreation Master Plan 2025-2035 69,500 - 69,500 17,400 52,100 49,495 2,605 12 Waterfront Plan Development - Supporting Studies / Design / Place making 2025-2035 173,800 - 173,800 157,000 16,800 15,960 840 - - - - - - Reserve Fund Adjustment - - (349,582) (332,103) (17,479) - - - - - - Total 7,398,130 1,147,469 - 6,250,661 3,390,600 161,133 2,349,346 2,231,879 117,467 Benefit to Existing Development Grants, Subsidies and Other Contributions Attributable to New Total Gross Capital Cost Estimate (2025$) Increased Service Needs Attributable to Anticipated Development Timing (year) Post Period Benefit Other Deductions Net Capital Cost Less: Potential D.C. Recoverable Cost Watson & Associates Economists Ltd. PAGE 5-9 Table 5-4 Infrastructure Costs Included in the Development Charge Calculation Growth-Related Studies Table 5-5 Infrastructure Costs Covered in the D.C. Calculation Growth-Related Studies - Residential/Non-Residential Shares Residential Share Non- Residential Share 2025 to 2035 41% 59% 1 Development Charges Study 2030 42,700 49,500 - 49,500 - 49,500 20,302 29,198 2 Development Charges Study 2035 42,700 49,500 - 49,500 - 49,500 20,302 29,198 3 Zoning By-law Update 2025-2031 42,700 62,700 - 4,700 58,000 15,700 42,300 17,349 24,951 4 Long Sault Secondary Plan 2027 150,000 - 15,000 135,000 - 135,000 55,370 79,630 5 Ingleside Secondary Plan 2027 150,000 - 15,000 135,000 - 135,000 55,370 79,630 Reserve Fund Adjustment 30,314 - 30,314 - 30,314 12,433 17,881 Total 128,100 492,014 - 34,700 457,314 15,700 - 441,614 181,127 260,487 Net Capital Cost Benefit to Existing Development Grants, Subsidies and Other Contributions Attributable to New Development Total Less: Potential D.C. Recoverable Cost Other Deductions (to recognize benefit to non-D.C. services) Gross Capital Cost Estimate (2022$) Proj. No. Increased Service Needs Attributable to Anticipated Development Timing (year) Gross Capital Cost Estimate (2025$) Post Period Benefit Class/ Service Total Study Costs Residential Share Non-Residential Share Fire Protection Services 210,525 109,473 101,052 Services Related to a Highway 95,605 49,715 45,890 Parks and Recreation Services 117,647 111,765 5,882 Land 17,837 16,101 1,736 Total 441,614 287,054 154,561 Residential/Non-Residential % 65% 35% Watson & Associates Economists Ltd. PAGE 5-10 Table 5-6 Township of South Stormont Infrastructure Costs Included in the Development Charge Calculation Land Residential Share Non- Residential Share 2025 to 2035 Fire Protection Services - - - - 1 Fire Station #1 2026-2035 98,000 - 98,000 58,800 39,200 20,384 18,816 Parks and Recreation Services - - - - 2 Land for Multi-use Community Hub at Long Sault Arena (2 acres) 2025-2035 317,000 - 317,000 - 317,000 301,150 15,850 Total 415,000 - 415,000 58,800 - 356,200 321,534 34,666 Proj. No. Increased Service Needs Attributable to Anticipated Development Timing (year) Gross Capital Cost Estimate (2025$) Post Period Benefit Net Capital Cost Less: Benefit to Existing Development Grants, Subsidies and Other Contributions Attributable to New Development Total Varies Potential D.C. Recoverable Cost Watson & Associates Economists Ltd. Chapter 6 Development Charge Calculation Watson & Associates Economists Ltd. PAGE 6-1 6. Development Charge Calculation Table 6-1 calculates the proposed D.C.s to be imposed on development for all Township-wide services over the 10-year forecast period. The D.C. eligible costs for each service were determined in Chapter 5 for all Township services, based on their associated capital programs. The calculation for residential development is generated on a per capita basis and is based upon five (5) forms of housing types (singles and semi-detached dwellings, other multiple dwellings, bachelor and 1-bedroom apartments, 2+ bedrooms apartments, and special care/special dwelling units). The non-residential D.C. has been calculated on a uniform per sq.ft. of G.F.A. basis for all types of non-residential development (primary, industrial, commercial, and institutional). For the residential calculations, the total cost is divided by the "gross" (new resident) population to determine the per capita amount. The residential D.C. recoverable capital cost calculations set out in Chapter 5 are based on the net anticipated population increase (the forecast new unit population less the anticipated decline in existing units). The cost per capita is then multiplied by the average occupancy of the new units (Appendix A, Schedule 3) to calculate the charges in Tables 6-2. Table 6-2 provides the schedule of charges that is applicable for all services by type of development, for residential and non-residential developments in 2025$ values. Table 6-3 presents the calculated schedule of charges inflated to 2026$ values to reflect the year of when the charges will be imposed. Tables 6-4 and 6-5 provide a comparison of the current D.C.s and the charges proposed herein in 2026$ values. These comparisons are provided for a single- detached residential house and non-residential development. The calculated charges for new development are $9,879 for a single detached residential house, representing an increase of $4,591 over the Township's current D.C.s. The calculated non-residential D.C.s for new development are $0.64 per sq.ft. of G.F.A. representing an increase of $0.32 per sq.ft. compared to the Township's current D.C.s. Watson & Associates Economists Ltd. PAGE 6-2 Table 6-1 Township-Wide D.C. Calculation for the 10-year Forecast Period 2025$ 2025$ D.C.-Eligible Cost 2025$ D.C.-Eligible Cost SERVICE/CLASS Residential Non-Residential S.D.U. per sq.ft. $ $ $ $ 1. Services Related to a Highway 992,773 916,405 1,573 0.18 2. Fire Protection Services 2,186,113 2,017,950 3,464 0.38 3. Parks and Recreation Services 2,231,879 117,467 3,537 0.02 4. Growth-Related Studies 287,054 154,561 455 0.03 5. Land 321,534 34,666 510 0.01 TOTAL 6,019,351 $3,241,049 $9,539 $0.62 D.C.-Eligible Capital Cost $6,019,351 $3,241,049 10-Year Gross Population/GFA Growth (sq.ft.) 1,766 5,240,300 Cost Per Capita/Non-Residential GFA (sq.ft.) $3,408.47 $0.62 By Residential Unit Type P.P.U. Single and Semi-Detached Dwelling 2.799 $9,540 Other Multiples 2.263 $7,713 Apartments - 2 Bedrooms + 1.764 $6,013 Apartments - Bachelor and 1 Bedroom 1.314 $4,480 Special Care/Special Dwelling Units 1.100 $3,749 Watson & Associates Economists Ltd. PAGE 6-1 Table 6-2 Calculated Schedule of Development Charges by Service and Class of Services ($2025) Table 6-3 Calculated Schedule of Development Charges by Service and Class of Services ($2026) NON-RESIDENTIAL Single and Semi- Detached Dwelling Other Multiples Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Special Care/Special Dwelling Units (per sq.ft. of Gross Floor Area) Municipal Wide Services/Class of Service: Services Related to a Highway 1,573 1,272 991 739 618 0.18 Fire Protection Services 3,464 2,800 2,183 1,627 1,361 0.38 Parks and Recreation Services 3,537 2,859 2,229 1,661 1,390 0.02 Land 510 412 321 239 200 0.01 Growth-Related Studies 455 368 287 214 179 0.03 Total Municipal Wide Services/Class of Services 9,539 7,711 6,011 4,480 3,748 0.62 Service/Class of Service RESIDENTIAL NON-RESIDENTIAL Single and Semi- Detached Dwelling Other Multiples Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Special Care/Special Dwelling Units (per sq.ft. of Gross Floor Area) Municipal Wide Services/Class of Service: Services Related to a Highway 1,629 1,317 1,026 765 640 0.19 Fire Protection Services 3,587 2,900 2,261 1,685 1,409 0.39 Parks and Recreation Services 3,663 2,961 2,308 1,720 1,439 0.02 Land 528 427 332 248 207 0.01 Growth-Related Studies 471 381 297 222 185 0.03 Total Municipal Wide Services/Class of Services 9,879 7,986 6,225 4,640 3,881 0.64 RESIDENTIAL Service/Class of Service Watson & Associates Economists Ltd. PAGE 6-2 Table 6-4 Single Detached Residential House D.C. Comparison (2026$) Table 6-5 Non-Residential House D.C. Comparison per sq.ft. of Gross Floor Area (2026$) Service/Class of Service Current Calculated Change ($) Change (%) Municipal Wide Services/Classes: Services Related to a Highway 1,141 1,629 488 43% Fire Protection Services 1,213 3,587 2,374 196% Parks and Recreation Services 2,821 3,663 842 30% Land - 528 528 n/a Growth-Related Studies 113 471 358 317% Total Municipal Wide Services/Classes 5,288 9,879 4,591 87% Service/Class of Service Current Calculated Change ($) Change (%) Municipal Wide Services/Classes: Services Related to a Highway 0.14 0.19 0.05 33% Fire Protection Services 0.15 0.39 0.24 162% Parks and Recreation Services 0.03 0.02 (0.01) -31% Land - 0.01 0.01 n/a Growth-Related Studies - 0.03 0.03 n/a Total Municipal Wide Services/Classes 0.32 0.64 0.32 101% Watson & Associates Economists Ltd. Chapter 7 Development Charge Policy Recommendations and By-law Rules Watson & Associates Economists Ltd. PAGE 7-1 7. Development Charge Policy Recommendations and By-law Rules 7.1 Introduction This chapter outlines the D.C. policy recommendations and by-law rules. Subsection 5 (1) 9 of the D.C.A. states that rules must be developed: "to determine if a development charge is payable in any particular case and to determine the amount of the charge, subject to the limitations set out in subsection 6." Paragraph 10 of the section goes on to state that the rules may provide for exemptions, phasing in and/or indexing of D.C.s. Subsection 5 (6) establishes the following restrictions on the rules: - the total of all D.C.s that would be imposed on anticipated development must not exceed the capital costs determined under subsection 5 (1) 2-7 for all services involved; - if the rules expressly identify a type of development, they must not provide for it to pay D.C.s that exceed the capital costs that arise from the increase in the need for service for that type of development; however, this requirement does not relate to any particular development; and - if the rules provide for a type of development to have a lower D.C. than is allowed, the rules for determining D.C.s may not provide for any resulting shortfall to be made up via other development. With respect to "the rules," section 6 states that a D.C. by-law must expressly address the matters referred to above regarding subsection 5 (1) paragraphs 9 and 10, as well as how the rules apply to the redevelopment of land. The rules provided give consideration for the recent amendments to the D.C.A. as summarized in Chapter 1. These policies, however, are provided for Council's consideration and may be refined prior to adoption of the by-law. Watson & Associates Economists Ltd. PAGE 7-2 7.2 Development Charge By-law Structure It is recommended that: - The Township uses a uniform Township-wide D.C. calculation for the following services/class of services: o Services Related to a Highway; o Fire Protection Services; o Parks and Recreation Services; o Land; and o Growth-related Studies. 7.3 D.C. By-law Rules The following subsections set out the recommended rules governing the calculation, payment and collection of D.C.s in accordance with section 6 of the D.C.A. It is recommended that the following sections provide the basis for the D.C.s.: 7.3.1 Payment in any Particular Case In accordance with the D.C.A., subsection 2 (2), a D.C. be calculated, payable, and collected where the development requires one or more of the following: "(a) the passing of a zoning by-law or of an amendment to a zoning by- law under section 34 of the Planning Act; (b) the approval of a minor variance under section 45 of the Planning Act; (c) a conveyance of land to which a by-law passed under subsection 50 (7) of the Planning Act applies; (d) the approval of a plan of subdivision under section 51 of the Planning Act; (e) a consent under section 53 of the Planning Act; (f) the approval of a description under section 9 of the Condominium Act, 1998; or Watson & Associates Economists Ltd. PAGE 7-3 (g) the issuing of a permit under the Building Code Act, 1992 in relation to a building or structure." 7.3.2 Determination of the Amount of the Charge The following conventions were utilized in the calculation of the charge: 1) Costs allocated to residential uses will be assigned to different types of residential units based on the average occupancy for each housing type constructed during the previous decade. Costs allocated to non-residential uses will be assigned based on the number of square feet of G.F.A. constructed for eligible uses (i.e., retail and non-retail). 2) Costs allocated to residential and non-residential uses are based upon a number of conventions, as may be suited to each municipal circumstance, for example: - For parks and recreation services, a 5% non-residential attribution has been made to recognize use by the non-residential sector; and - For services related to a highway and fire protection services a 52% residential/48% non-residential attribution has been made based on a population vs. employment growth ratio over the forecast period; - With respect to growth-related studies and land (i.e., classes of D.C.- eligible services), the residential/non-residential allocation is based on the allocation identified above for the D.C.-eligible service 7.3.3 Application to Redevelopment of Land (Demolition and Conversion) Where, as a result of the redevelopment of land, a building or structure existing on the same land within 60 months (five years) prior to the date of payment of D.C.s in regard 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, in order to facilitate the redevelopment, the D.C.s otherwise payable with respect to such redevelopment shall be reduced by the following amounts: - In the case of a residential building or structure, or in the case of a mixed-use building or structure, the residential uses in the mixed-use building or structure, an amount calculated by multiplying the applicable D.C. by the Watson & Associates Economists Ltd. PAGE 7-4 number, according to type, of dwelling units that have been or will be demolished or converted to another principal use; and - In the case of a non-residential building or structure or, in the case of mixed- use building or structure, the non-residential uses in the mixed-use building or structure, an amount calculated by multiplying the applicable D.C., by the G.F.A. that has been or will be demolished or converted to another principal use; The demolition/conversion credit is allowed only if the land was improved by occupied structures, and if the demolition permit related to the site was issued less than 60 months (five years) prior to the issuance of a building permit. 7.3.4 Exemptions (full or partial) Statutory exemptions include the following: - industrial building additions of up to and including 50% of the existing G.F.A. (defined in O. Reg. 82/98, section 1) of the building; for industrial building additions that exceed 50% of the existing G.F.A., only the portion of the addition in excess of 50% is subject to D.C.s (subsection 4 (3) of the D.C.A.); - buildings or structures owned by and used for the purposes of any municipality, local board, or Board of Education (section 3); - The addition of up to 2 units in an existing or new detached, semi-detached, or rowhouse (including in an ancillary structure); - One additional unit or 1% of existing units in an existing rental residential building; - a university in Ontario that receives direct, regular, and ongoing operating funding from the Government of Ontario; - affordable units; - attainable units (to be in force at a later date); - affordable inclusionary zoning units; - non-profit housing; - long-term care homes; and - discount for rental housing units based on bedroom size (i.e. three or more bedrooms - 25% reduction, two bedrooms - 20% reduction, and all others - 15% reduction). Watson & Associates Economists Ltd. PAGE 7-5 Non-statutory (discretionary exemptions) include the following: - Bona-Fide Farm Buildings; and - Place of worship or cemetery. 7.3.5 Timing of Collection The D.C.s for all services and class of services proceeding through subdivision and/or consent, are payable upon issuance of a building permit for each dwelling unit, building, or structure, subject to early or late payment agreements entered into by the Township and an owner under section 27 of the D.C.A. Rental housing and institutional developments will pay D.C.s in six equal annual payments commencing at occupancy, and then on the anniversary of occupancy for the following five (5) years. Interest will not be charged on these payments. Further, the requirement for an early payment agreement for residential and institutional development is no longer required. Moreover, the D.C. amount for all developments occurring within two (2) years of a Site Plan or Zoning By-law Amendment planning approval (for applications submitted and approved after January 1, 2020, and June 5, 2024), shall be determined based on the D.C. in effect on the day of the applicable Site Plan or Zoning By-law Amendment application. The D.C. amount for all developments occurring within eighteen (18) months of a Site Plan or Zoning By-law Amendment planning approval (for applications received on or after January 1, 2020, that had not received approval prior to June 6, 2024), shall be determined based on the D.C. in effect on the day of the applicable Site Plan or Zoning By-law Amendment application. At the time of site plan or zoning by-law amendment application, the D.C.s payable are the lower of the "frozen" rate plus interest, or the rate in for on the date D.C.s are payable. Instalment payments and payments determined at the time of Site Plan or Zoning By- law Amendment application are subject to annual interest charges. The maximum interest rate the Township can impose is the average prime rate plus 1% as defined in subsection 26.3(1) of the Act. D.C. payments for non-rental residential developments have been deferred, from the time of first building permit to time of occupancy. Furthermore, the requirement for an early payment agreement for residential and institutional development is no longer needed if an applicant wishes to pay their charges earlier than otherwise required.. Watson & Associates Economists Ltd. PAGE 7-6 7.3.6 Indexing Indexing of the D.C.s shall be implemented on a mandatory basis annually commencing on January 1st, in accordance with the Statistics Canada Quarterly, Non-Residential Building Construction Price Index, for the third quarter results. 7.3.7 Development Charge Spatial Applicability The D.C.A. historically has provided the opportunity for a municipality to impose municipal-wide charges or area specific charges. Subsections 2 (7) and 2 (8) of the D.C.A. provide that a D.C. by-law may apply to the entire municipality or only part of it and more than one D.C. by-law may apply to the same area. The D.C.A. requires municipalities to consider the application of municipal-wide and area-specific D.C.s. Subsection 10 (2) (c.1) requires Council to consider the use of more than one D.C. by- law to reflect different needs from services in different areas. Most municipalities in Ontario have established uniform, municipal-wide D.C.s. When area-specific charges are used, it is generally to underpin master servicing and front-end financing arrangements for more localized capital costs. The rationale for maintaining a Township-wide D.C. approach for non-water and wastewater services is based, in part, on the following: 1. All Township services, except for water, wastewater, and stormwater services, require that the average 15-year service standard be calculated. This average service standard multiplied by growth in the Township, establishes an upper ceiling on the amount of funds that can be collected from all developing landowners. Section 4 (4) of O. Reg. 82/98 provides that "if a development charge by-law applies to a part of the municipality, the level of service and average level of service cannot exceed that which would be determined if the by- law applied to the whole municipality." Put in layman terms, the average service standard multiplied by the growth within the specific area would establish an area-specific ceiling which would significantly reduce the total revenue recoverable for the Township hence potentially resulting in D.C. revenue shortfalls and impacts on property taxes. 2. Expanding on item 1, attempting to impose an area charge potentially causes equity issues in transitioning from a Township-wide approach to an area-specific approach. For example, if all services were now built (and funded) within Area A Watson & Associates Economists Ltd. PAGE 7-7 (which is 75% built out) and this was funded with some revenues from Areas B and C, moving to an area-rating approach would see Area A contribute no funds to the costs of services in Areas B and C. The D.C.s would be lower in Area A (as all services are now funded) and higher in Areas B and C. As well, funding shortfalls may then potentially encourage the municipality to provide less services to Areas B and C due to reduced revenue. 3. Many services provided (roads, parks, and recreation facilities) are not restricted to one specific area and are often used by all residents. For example, arenas located in different parts of the Township will be used by residents from all areas depending on the programing of the facility (i.e., a public skate is available each night, but at a different arena; hence usage of any one facility at any given time is based on programming availability). Based on the foregoing and discussions with Township staff, Township-wide D.C.s has been adopted for all services and class of services included within the calculation of the charge. 7.4 Other D.C. By-law Provisions 7.4.1 Categories of Services for Reserve Fund and Credit Purposes It is recommended that the Township's D.C. collections be contributed into five (5) separate reserve funds, including: - Fire Protection Services; - Services Related to a Highway; - Parks and Recreation Services; - Growth-Related Studies; and - Land. 7.4.2 By-law In-force Date The proposed by-law under D.C.A. will come into force at the time of by-law passage. Watson & Associates Economists Ltd. PAGE 7-8 7.4.3 Minimum Interest Rate Paid on Refunds and Charged for Inter- Reserve Fund Borrowing The minimum interest rate is the Bank of Canada rate on the day on which the by-law comes into force (as per s.11 of O. Reg. 82/98). 7.5 Other Recommendations The following recommendations are required to be approved by Council to ensure the background study, and assumptions within it, are accepted as a basis for approval of the by-law. These recommendations are often included in a supporting staff report to Council for approval of the background study and D.C. by-law. It is recommended that Council: "Whenever appropriate, request that grants, subsidies and other contributions be clearly designated by the donor as being to the benefit of existing development or new development, as applicable;" "Adopt the assumptions contained herein as an 'anticipation' with respect to capital grants, subsidies, and other contributions;" "Adopt the D.C. approach to calculate the charges on a uniform Township- wide basis for all services and class of services;" "Approve the capital project listing set out in Chapter 5 of the D.C. Background Study dated January 16, 2026, subject to further annual review during the capital budget process;" "Approve the Local Service Policy contained in Appendix D of the D.C. Background Study dated January 14, 2026" "Approve the D.C. Background Study dated January 16, 2026 as amended (if applicable);" "Determine that no further public meeting is required;" and "Approve the D.C. By-law as set out in Appendix G." Watson & Associates Economists Ltd. Chapter 8 Asset Management Plan Watson & Associates Economists Ltd. PAGE 8-1 8. Asset Management Plan 8.1 Introduction The D.C.A. (new section 10(c.2)) requires that the background study must include an Asset Management Plan (A.M.P) related to new infrastructure. Section 10 (3) of the D.C.A. provides: The A.M.P. shall, a) deal with all assets whose capital costs are proposed to be funded under the development charge by-law; b) demonstrate that all the assets mentioned in clause (a) are financially sustainable over their full life cycle; c) contain any other information that is prescribed; and d) be prepared in the prescribed manner. At a broad level, the A.M.P. provides for the long-term investment in an asset over its entire useful life along with the funding. The schematic below identifies the costs for an asset through its entire lifecycle. For growth-related works, the majority of capital costs will be funded by the D.C. Non-growth-related expenditures will then be funded from non-D.C. revenues as noted below. During the useful life of the asset, there will be minor maintenance costs to extend the life of the asset along with additional program related expenditures to provide the full services to the residents. At the end of the life of the asset, it will be replaced by non-D.C. financing sources. In 2012, the Province developed Building Together: Guide for Municipal Asset Management Plans which outlines the key elements for an A.M.P., as follows: State of local infrastructure: asset types, quantities, age, condition, financial accounting valuation and replacement cost valuation. Desired levels of service: defines levels of service through performance measures and discusses any external trends or issues that may affect expected levels of service or the municipality's ability to meet them (for example, new accessibility standards, climate change impacts). Watson & Associates Economists Ltd. PAGE 8-2 Asset management strategy: the asset management strategy is the set of planned actions that will seek to generate the desired levels of service in a sustainable way, while managing risk, at the lowest lifecycle cost. Financing strategy: having a financial plan is critical for putting an A.M.P. into action. By having a strong financial plan, municipalities can also demonstrate that they have made a concerted effort to integrate the A.M.P. with financial planning and municipal budgeting and are making full use of all available infrastructure financing tools. The above provides for the general approach to be considered by Ontario municipalities. At this time, there is not a mandated approach for municipalities hence leaving discretion to individual municipalities as to how they plan for the long-term replacement of their assets. The Township's most recent A.M.P. does not include all the assets identified in this background study. As a result, the asset management requirement for this D.C. Background Study has been undertaken independently of the Township's A.M.P. Purchase Install Commission Operate Maintain Monitor (Throughout Life of Assets) (To End of Useful Life) Removal/Decommission Disposal New Assets Replacement Assets Reserves/Reserve Funds Debentures User Fees Grants Other Proceeds on Disposal Funding of Disposal / Decommissioning Costs Operating Budget Financing Methods Purchase Install Commission Operate Maintain Monitor (Throughout Life of Assets) (To End of Useful Life) Removal/Decommission Disposal Watson & Associates Economists Ltd. PAGE 8-3 8.2 Asset Management Plan In recognition to the schematic in Section 8.1, the following table (presented in 2025$) has been developed to provide the annualized expenditures and revenues associated with new growth. Note that the D.C.A. does not require an analysis of the non-D.C. capital needs or their associated operating costs so these are omitted from the table below. Furthermore, as only the present infrastructure gap has been considered at this time within the A.M.P., the following does not represent a fiscal impact assessment (including future tax/rate increases) but provides insight into the potential affordability of the new assets: 1. The non-D.C. recoverable portion of the projects which will require financing from Township financial resources (i.e. taxation, rates, fees, etc.). This amount has been presented on an annual debt charge amount based on 20-year financing. 2. Lifecycle costs for the 2026 D.C. capital works have been presented based on a straight-line amortization basis. The assets have been considered over their estimated useful lives. 3. Incremental operating costs for the D.C. services (only) have been included. 4. The resultant total annualized expenditures are $2.1 million. Of this total, $0.8 million relates the annual debt payment costs for benefit to existing development of growth-related needs and $0.15 million relates to debt payments for post- period benefit costs. 5. Consideration was given to the potential new taxation and user fee revenues which will be generated as a result of new growth. These revenues will be available to finance the expenditures above. The new operating revenues are $1.4 million. This amount, totalled with the existing operating revenues of $24.0 million, provides annual revenues of $25.4 million by the end of the period. 6. In consideration of the above, the capital plan is deemed to be financially sustainable. Watson & Associates Economists Ltd. PAGE 8-4 Table 8-1 Asset Management - Future Expenditures and Associated Revenues (2025$) Asset Management - Future Expenditures and Associated Revenues 2035 (Total) Expenditures (Annualized) Annual Debt Payment on Non-Growth Related Capital1 $ 825,325 Annual Debt Payment on Post Period Capital2 $ 148,831 Lifecycle: Annual Lifecycle - Municipal-wide Services $ 256,256 Sub-Total - Annual Lifecycle 256,256 $ Incremental Operating Costs (for D.C. Services) 888,919 $ Total Expenditures 2,119,330 $ Revenue (Annualized) Total Existing Revenue3 23,955,983 $ Incremental Tax and Non-Tax Revenue (User Fees, Fines, Licences, etc.) 1,439,667 $ Total Revenues 25,395,650 $ 3 As per Sch. 10 of FIR 1 Non-Growth Related component of Projects 2 Interim Debt Financing for Post Period Benefit Watson & Associates Economists Ltd. PAGE 8-1 Chapter 9 By-law Implementation Watson & Associates Economists Ltd. PAGE 9-1 9. By-law Implementation 9.1 Introduction This chapter addresses the mandatory, formal public consultation process (section 9.1.1), as well as the optional, informal consultation process (section 9.1.2). The latter is designed to seek the co-operation and participation of those involved, in order to produce the most suitable policy. Section 9.2 addresses the anticipated impact of the D.C. on development from a generic viewpoint. 9.1.1 Public Meeting of Council Section 12 of the D.C.A. indicates that before passing a D.C. by-law, Council must hold at least one public meeting, giving at least 20 clear days' notice thereof, in accordance with the Regulation. Council must also ensure that the proposed by-law and background report are made available to the public at least two weeks prior to the (first) meeting. Any person who attends such a meeting may make representations related to the proposed by-law. If a proposed by-law is changed following such a meeting, Council must determine whether a further meeting (under this section) is necessary (i.e., if the proposed by-law which is proposed for adoption has been changed in any respect, Council should formally consider whether an additional public meeting is required, incorporating this determination as part of the final by-law or associated resolution). It is noted that Council's decision, once made, is final and not subject to review by a Court or the Ontario Land Tribunal (OLT). 9.1.2 Other Consultation Activity There are three broad groupings of the public who are generally the most concerned with municipal D.C. policy: 1. The first grouping is the residential development community, consisting of land developers and builders, who are typically responsible for generating the majority of the D.C. revenues. Others, such as realtors, are directly impacted by D.C. policy. They are, therefore, potentially interested in all aspects of the charge, particularly the quantum by unit type, projects to be funded by the D.C. and the Watson & Associates Economists Ltd. PAGE 9-2 timing thereof, and municipal policy with respect to development agreements, D.C. credits and front-ending requirements. 2. The second public grouping embraces the public at large and includes taxpayer coalition groups and others interested in public policy. 3. The third grouping is the industrial/commercial/institutional development sector, consisting of land developers and major owners or organizations with significant construction plans, such as hotels, entertainment complexes, shopping centres, offices, industrial buildings, and institutions. Also involved are organizations such as Industry Associations, the Chamber of Commerce, the Board of Trade, and the Economic Development Agencies, who are all potentially interested in municipal D.C. policy. Their primary concern is frequently with the quantum of the charge, G.F.A. exclusions such as basements, mechanical or indoor parking areas, or exemptions and phase-in or capping provisions in order to moderate the impact. 9.2 Anticipated Impact of the Charge on Development The establishment of sound D.C. policy often requires the achievement of an acceptable balance between two competing realities. The first is that high non- residential D.C.s can, to some degree, represent a barrier to increased economic activity and sustained industrial/commercial growth, particularly for capital intensive uses. Also, in many cases, increased residential D.C.s can ultimately be expected to be recovered via housing prices and can impact project feasibility in some cases (e.g., rental apartments). On the other hand, D.C.s or other municipal capital funding sources need to be obtained in order to help ensure that the necessary infrastructure and amenities are installed. The timely installation of such works is a key initiative in providing adequate service levels and in facilitating strong economic growth, investment, and wealth generation. Watson & Associates Economists Ltd. PAGE 9-3 9.3 Implementation Requirements 9.3.1 Introduction Once the Township has calculated the charge, prepared the complete background study, carried out the public process and passed a new by-law, the emphasis shifts to implementation matters. These include notices, potential appeals and complaints, credits, front-ending agreements, subdivision agreement conditions and finally the collection of revenues and funding of projects. The sections that follow present an overview of the requirements in each case. 9.3.2 Notice of Passage In accordance with section 13 of the D.C.A., when a D.C. by-law is passed, the Township Clerk shall give written notice of the passing and of the last day for appealing the by-law (the day that is 40 days after the day it was passed). Such notice must be given no later than 20 days after the day the by-law is passed (i.e., as of the day of newspaper publication or the mailing of the notice). Section 10 of O. Reg. 82/98 further defines the notice requirements which are summarized as follows: - notice may be given by publication in a newspaper which is (in the Clerk's opinion) of sufficient circulation to give the public reasonable notice, or by personal service, fax, or mail to every owner of land in the area to which the by-law relates; - subsection 10 (4) lists the persons/organizations who must be given notice; and - subsection 10 (5) lists the eight items that the notice must cover. 9.3.3 By-law Pamphlet In addition to the "notice" information, the Township must prepare a "pamphlet" explaining each D.C. by-law in force, setting out: - a description of the general purpose of the D.C.s; - the "rules" for determining if a charge is payable in a particular case and for determining the amount of the charge; Watson & Associates Economists Ltd. PAGE 9-4 - the services to which the D.C.s relate; and - a description of the general purpose of the Treasurer's statement and where it may be received by the public. Where a by-law is not appealed to the OLT, the pamphlet must be readied within 60 days after the by-law comes into force. Later dates apply to appealed by-laws. The Township must give one copy of the most recent pamphlet without charge to any person who requests one. 9.3.4 Appeals Sections 13 to 19 of the D.C.A. set out the requirements relative to making and processing a D.C. by-law appeal and OLT hearing in response to an appeal. Any person or organization may appeal a D.C. by-law to the OLT by filing a notice of appeal with the Township Clerk, setting out the objection to the by-law and the reasons supporting the objection. This must be done by the last day for appealing the by-law, which is 40 days after the by-law is passed. The Township is conducting a public consultation process in order to address the issues that come forward as part of that process, thereby avoiding or reducing the need for an appeal to be made. 9.3.5 Complaints A person required to pay a D.C., or his agent, may complain to the Township Council imposing the charge that: - the amount of the charge was incorrectly determined; - the reduction to be used against the D.C. was incorrectly determined; or - there was an error in the application of the D.C. Sections 20 to 25 of the D.C.A. set out the requirements that exist, including the fact that a complaint may not be made later than 90 days after a D.C. (or any part of it) is payable. A complainant may appeal the decision of Township Council to the OLT. Watson & Associates Economists Ltd. PAGE 9-5 9.3.6 Credits Sections 38 to 41 of the D.C.A. set out a number of credit requirements, which apply where a municipality agrees to allow a person to perform work in the future that relates to a service in the D.C. by-law. These credits would be used to reduce the amount of D.C.s to be paid. The value of the credit is limited to the reasonable cost of the work, which does not exceed the average level of service. The credit applies only to the service to which the work relates unless the municipality agrees to expand the credit to other services for which a D.C. is payable. 9.3.7 Front-Ending Agreements The Township and one or more landowners may enter into a front-ending agreement that provides for the costs of a project that will benefit an area in the Township to which the D.C. by-law applies. Such an agreement can provide for the costs to be borne by one or more parties to the agreement who are, in turn, reimbursed in future by persons who develop land defined in the agreement. Part III of the D.C.A. (sections 44 to 58) addresses front-ending agreements and removes some of the obstacles to their use, which were contained in the Development Charges Act, 1989. Accordingly, the Township assesses whether this mechanism is appropriate for its use, as part of funding projects prior to Township funds being available. 9.3.8 Severance and Subdivision Agreement Conditions Section 59 of the D.C.A. prevents a municipality from imposing directly or indirectly, a charge related to development or a requirement to construct a service related to development, by way of a condition or agreement under section 51 or section 53 of the Planning Act, except for: - "local services, related to a plan of subdivision or within the area to which the plan relates, to be installed or paid for by the owner as a condition of approval under section 51 of the Planning Act;" and - "local services to be installed or paid for by the owner as a condition of approval under section 53 of the Planning Act." Watson & Associates Economists Ltd. PAGE 9-6 It is also noted that subsection 59 (4) of the D.C.A. requires that the municipal approval authority for a draft plan of subdivision under subsection 51 (31) of the Planning Act, use its power to impose conditions to ensure that the first purchaser of newly subdivided land is informed of all the D.C.s related to the development, at the time the land is transferred. In this regard, if the municipality in question is a commenting agency, in order to comply with subsection 59 (4) of the D.C.A. it would need to provide to the approval authority information regarding the applicable municipal D.C.s related to the site. If the Township is an approval authority for the purposes of section 51 of the Planning Act, it would be responsible to ensure that it collects information from all entities that can impose a D.C. The most effective way to ensure that purchasers are aware of this condition would be to require it as a provision in a registered subdivision agreement, so that any purchaser of the property would be aware of the charges at the time the title was searched prior to closing a transaction conveying the lands. Appendices Watson & Associates Economists Ltd. PAGE A-1 Appendix A Background Information on Residential and Non- Residential Growth Forecast Watson & Associates Economists Ltd. PAGE A-2 Schedule 1 Township of South Stormont Residential Growth Forecast Summary [1] Population includes the Census undercount estimated at approximately 4.1% and has been rounded. [2] Includes townhouses and apartments in duplexes. [3] Includes bachelor, 1-bedroom, and 2-bedroom+ apartment units. Notes: Numbers may not add due to rounding. Source: Derived from the United Counties of Stormont, Dundas and Glengarry Growth Management Strategy Report, September 6, 2023, and discussions with Township of South Stormont staff regarding servicing and land supply by Watson & Associates Economists Ltd. Population Institutional Population Population Excluding Institutional Population Singles & Semi- Detached Multiple Dwellings [2] Apartments [3] Other Total Households Equivalent Institutional Households 13,130 12,617 187 12,430 4,500 73 170 54 4,797 170 2.630 13,640 13,110 155 12,955 4,770 105 205 65 5,145 141 2.548 14,120 13,570 160 13,410 4,995 125 220 70 5,410 145 2.508 14,760 14,187 168 14,019 5,248 147 233 70 5,698 153 2.490 16,340 15,705 209 15,496 5,710 238 371 70 6,389 190 2.458 18,360 17,640 275 17,365 6,192 376 623 70 7,261 250 2.429 510 493 -32 525 270 32 35 11 348 -29 480 460 5 455 225 20 15 5 265 4 640 617 8 609 253 22 13 0 288 8 1,580 1,518 41 1,477 462 91 138 0 691 37 3,600 3,453 107 3,346 944 229 390 0 1,563 97 Mid 2025 - Mid 2035 Population (Including Census Undercount) [1] Year Excluding Census Undercount Housing Units Person Per Unit (P.P.U.): Total Population/ Total Households Historical Mid 2025 - Mid 2051 Mid 2051 Forecast Incremental Mid 2011 - Mid 2016 Mid 2016 - Mid 2021 Mid 2011 Mid 2016 Mid 2021 Mid 2025 Mid 2035 Mid 2021 - Mid 2025 Watson & Associates Economists Ltd. PAGE A-3 Schedule 2 Township of South Stormont Estimate of the Anticipated Amount, Type and Location of Residential Development for Which Development Charges can be Imposed [1] Includes townhouses and apartments in duplexes. [2] Includes bachelor, 1-bedroom, and 2-bedroom+ apartment units. Source: Watson & Associates Economists Ltd. 2025 - 2035 417 91 138 646 1,599 -80 1,519 41 1,560 2025 - 2051 853 229 390 1,472 3,543 -146 3,397 107 3,504 2025 - 2035 248 23 28 299 792 -34 758 0 758 2025 - 2051 520 58 78 656 1,714 -61 1,653 0 1,653 2025 - 2035 104 68 110 282 625 -26 599 41 640 2025 - 2051 191 171 312 674 1,432 -48 1,384 107 1,491 2025 - 2035 65 0 0 65 182 -20 162 0 162 2025 - 2051 142 0 0 142 397 -37 360 0 360 2025 - 2035 45 0 0 45 126 -168 -42 0 -42 2025 - 2051 91 0 0 91 255 -306 -51 0 -51 2025 - 2035 462 91 138 691 1,725 -248 1,477 41 1,518 2025 - 2051 944 229 390 1,563 3,798 -452 3,346 107 3,453 Development Timing Single & Semi- Detached Multiples[1] Apartments[2] Total Gross Population Existing Unit Net Population Increase, Excluding Institutional Institutional Population Net Population Including Institutional Location Residential Units In New Units Population Change Long Sault Urban Ingleside Other Water (St. Andrews West / Eamers & Newington) Rural Township of South Stormont Watson & Associates Economists Ltd. PAGE A-4 Schedule 3 Township of South Stormont Current Year Growth Forecast Mid-2021 to Mid-2025 Mid 2021 Population 13,570 Occupants of Units (2) 288 New Housing Units, multiplied by P.P.U. (3) 2.778 Mid 2021 to Mid 2025 gross population increase 800 800 Occupants of New Units 8 Equivalent Institutional Units, multiplied by P.P.U. (3) 1.100 Mid 2021 to Mid 2025 gross population increase 8 8 Change in Housing Units (4) 5,410 Unit Occupancy, multiplied by P.P.U. change rate (5) -0.03530 Mid 2021 to Mid 2025 total change in population -191 -191 Population Estimate to Mid 2025 14,187 Net Population Increase, Mid 2021 to Mid 2025 617 (1) 2021 population based on Statistics Canada Census unadjusted for Census undercount. (2) (3) Average number of persons per unit (P.P.U.) is assumed to be: Singles & Semi Detached 2.896 88% 2.544 Multiples (6) 1.944 8% 0.149 Apartments (7) 1.893 5% 0.085 Total 100% 2.778 [1] Based on 2021 Census custom database. [2] Based on Building permit/completion activity. (4) 2021 households taken from Statistics Canada Census. (5) Change occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. (6) Includes townhouses and apartments in duplexes. (7) Includes bachelor, 1-bedroom and 2-bedroom+ apartments. Note: Numbers may not add to totals due to rounding. Estimated residential units constructed, Mid-2021 to the beginning of the growth period assuming a six-month lag between construction and occupancy. Population Structural Type Persons Per Unit [1] (P.P.U.) % Distribution of Estimated Units [2] Weighted Persons Per Unit Average Watson & Associates Economists Ltd. PAGE A-5 Schedule 4 Township of South Stormont 10-Year Growth Forecast Mid-2025 to Mid-2035 Mid 2025 Population 14,187 Occupants of Units (2) 691 New Housing Units, multiplied by P.P.U. (3) 2.496 Mid 2025 to Mid 2035 gross population increase 1,725 1,725 Occupants of New Units 37 Equivalent Institutional Units, multiplied by P.P.U. (3) 1.100 Mid 2025 to Mid 2035 gross population increase 41 41 Change in Housing Units (4) 5,698 Unit Occupancy, multiplied by P.P.U. change rate (5) -0.04352 Mid 2025 to Mid 2035 total change in population -248 -248 Population Estimate to Mid 2035 15,705 Net Population Increase, Mid 2025 to Mid 2035 1,518 (1) Mid 2025 Population based on: (2) Based upon forecast building permits/completions assuming a lag between construction and occupancy. (3) Average number of persons per unit (P.P.U.) is assumed to be: Singles & Semi Detached 2.799 67% 1.871 Multiples (6) 2.263 13% 0.298 Apartments (7) 1.635 20% 0.326 one bedroom or less 1.314 two bedrooms or more 1.764 Total 100% 2.496 [1] Persons per unit based on adjusted Statistics Canada Custom 2021 Census database. [2] Forecast unit mix based upon historical trends and housing units in the development process. (4) Mid 2025 households based upon 2021 Census (5,410 units) + Mid 2021 to Mid 2025 unit estimate (288 units) = 5,698 units. (5) (6) Includes townhouses and apartments in duplexes. (7) Includes bachelor, 1-bedroom and 2-bedroom+ apartments. Note: Numbers may not add to totals due to rounding. Change occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. Population 2021 Population (13,570) + Mid 2021 to Mid 2025 estimated housing units to beginning of forecast period (288 x 2.778 = 800) + (8 x 1.1 = 8) + (5,410 x -0.035 = -191) = 14,187 Structural Type Persons Per Unit [1] (P.P.U.) % Distribution of Estimated Units [2] Weighted Persons Per Unit Average Watson & Associates Economists Ltd. PAGE A-6 Schedule 5 Township of South Stormont Long-Term Growth Forecast Mid-2025 to Mid-2051 Mid 2025 Population 14,187 Occupants of Units (2) 1,563 New Housing Units, multiplied by P.P.U. (3) 2.430 Mid 2025 to Mid 2051 gross population increase 3,798 3,798 Occupants of New Units 97 Equivalent Institutional Units, multiplied by P.P.U. (3) 1.100 Mid 2025 to Mid 2051 gross population increase 107 107 Change in Housing Units (4) 5,698 Unit Occupancy, multiplied by P.P.U. change rate (5) -0.07933 Mid 2025 to Mid 2051 total change in population -452 -452 Population Estimate to Mid 2051 17,640 Net Population Increase, Mid 2025 to Mid 2051 3,453 (1) Mid 2025 Population based on: (2) Based upon forecast building permits/completions assuming a lag between construction and occupancy. (3) Average number of persons per unit (P.P.U.) is assumed to be: Singles & Semi Detached 2.799 60% 1.691 Multiples (6) 2.263 15% 0.331 Apartments (7) 1.635 25% 0.408 one bedroom or less 1.314 two bedrooms or more 1.764 Total 100% 2.430 [1] Persons per unit based on adjusted Statistics Canada Custom 2021 Census database. [2] Forecast unit mix based upon historical trends and housing units in the development process. (4) Mid 2025 households based upon 2021 Census (5,410 units) + Mid 2021 to Mid 2025 unit estimate (288 units) = 5,698 units. (5) Change occurs due to aging of the population and family life cycle changes, lower fertility rates and changing economic conditions. (6) Includes townhouses and apartments in duplexes. (7) Includes bachelor, 1-bedroom and 2-bedroom+ apartments. Note: Numbers may not add to totals due to rounding. 2021 Population (13,570) + Mid 2021 to Mid 2025 estimated housing units to beginning of forecast period (288 x 2.778 = 800) + (8 x 1.1 = 8) + (5,410 x -0.035 = -191) = 14,187 Population Structural Type Persons Per Unit [1] (P.P.U.) % Distribution of Estimated Units [2] Weighted Persons Per Unit Average Watson & Associates Economists Ltd. PAGE A-7 Schedule 6 Township of South Stormont Historical Residential Building Permits Years 2015 to 2024 [1] Includes townhouses and apartments in duplexes. [2] Includes bachelor, 1-bedroom, and 2-bedroom+ apartment units. Source: Historical housing activity derived from Township of South Stormont data, by Watson & Associates Economists Ltd. Residential Building Permits Total 2015 53 0 0 53 2016 70 12 22 104 2017 42 0 0 42 2018 56 0 0 56 2019 49 0 0 49 Sub-total 270 12 22 304 Average (2015 - 2019) 54 2 4 61 % Breakdown 89% 4% 7% 100% 2020 81 0 0 81 2021 70 0 13 83 2022 77 4 0 81 2023 54 0 0 54 2024 52 18 0 70 Sub-total 334 22 13 369 Average (2020 - 2024) 67 4 3 74 % Breakdown 91% 6% 4% 100% 2015 - 2024 Total 604 34 35 673 Average 60 3 4 67 % Breakdown 90% 5% 5% 100% Singles & Semi Detached Multiples [1] Apartments [2] Year Watson & Associates Economists Ltd. PAGE A-8 Schedule 7a Township of South Stormont Person Per Unit by Age and Type of Dwelling (2021 Census) [1] Adjusted based on historical trends. Note: Does not include Statistics Canada data classified as "Other." P.P.U. Not calculated for samples less than or equal to 50 dwelling units and does not include institutional population. Age of Singles and Semi-Detached Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 25 Year Average 25 Year Average Adjusted[3] 1-5 - - - 3.094 - 2.896 6-10 - - 2.250 2.643 - 2.543 2.720 (0.013) 11-15 - - - 3.400 - 3.023 2.821 2.799 16-20 - - - 2.683 - 2.929 2.848 2.799 21-25 - - - 2.487 - 2.627 2.804 2.799 26-30 - - 2.000 2.621 - 2.541 30+ - 1.500 1.786 2.567 3.405 2.439 2.714 2.799 Total 0.462 1.667 1.841 2.649 3.681 2.546 Age of All Density Types Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 1-5 - - 1.667 3.019 - 2.726 6-10 - - 2.188 2.643 - 2.510 11-15 - - - 3.400 - 3.000 16-20 - - - 2.690 - 2.746 21-25 - - 1.545 2.439 - 2.517 25-30 - - 2.071 2.612 - 2.533 30+ - 1.182 1.730 2.545 3.342 2.377 Total - 1.229 1.767 2.625 3.592 2.476 Watson & Associates Economists Ltd. PAGE A-9 Schedule 7b United Counties of Stormont, Dundas and Glengarry Census Division Person Per Unit by Age and Type of Dwelling (2021 Census) [1] Includes townhouses and apartments in duplexes. [1] Includes bachelor, 1 bedroom and 2 bedroom+ apartments. [2] Adjusted based on historical trends. Note: Does not include Statistics Canada data classified as "Other." P.P.U. Not calculated for samples less than or equal to 50 dwelling units and does not include institutional population. Age of Multiples [1] Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 25 Year Average 25 Year Average Adjusted[3] 1-5 - - - - - 1.944 6-10 - - - - - - 11-15 - - - - - 2.182 2.063 2.263 16-20 - - - - - 2.400 2.175 2.263 21-25 - - 1.643 - - 2.462 2.247 2.263 26-30 - - 1.739 3.318 - 2.333 30+ - 1.247 1.877 2.817 - 2.201 Total 1.273 1.292 1.838 2.926 - 2.217 Age of Apartments [2] Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 25 Year Average 25 Year Average Adjusted[3] 1-5 - - 2.176 - - 1.893 6-10 - 1.278 1.600 - - 1.491 11-15 - 1.091 1.455 - - 1.324 1.569 1.635 16-20 - - 1.550 - - 1.531 1.560 1.635 21-25 - - 1.563 - - 1.674 1.583 1.635 26-30 - 1.143 1.706 - - 1.537 30+ 0.545 1.130 1.667 2.750 - 1.520 Total 0.630 1.141 1.663 2.689 - 1.527 Age of All Density Types Dwelling < 1 BR 1 BR 2 BR 3/4 BR 5+ BR Total 1-5 - 1.625 1.874 2.959 4.688 2.684 6-10 - 1.720 1.777 2.715 4.077 2.397 11-15 - 1.286 1.680 2.836 3.667 2.500 16-20 - 1.412 1.767 2.668 4.069 2.501 21-25 - 1.810 1.771 2.592 4.840 2.475 26-30 - 1.029 1.734 2.701 3.541 2.445 30+ 1.667 1.210 1.778 2.558 3.505 2.245 Total 1.643 1.243 1.775 2.602 3.680 2.305 Watson & Associates Economists Ltd. PAGE A-10 Schedule 8 Township of South Stormont Person Per Unit Structural Type and Age of Dwelling (2021 Census) 2.90 2.54 3.02 2.93 2.63 2.54 2.44 1.94 0.00 2.18 2.40 2.46 2.33 2.20 1.89 1.49 1.32 1.53 1.67 1.54 1.52 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 1-5 6-10 11-15 16-20 20-25 25-35 35+ Persons Per Dwelling Age of Dwelling Singles and Semi-Detached Multiples Apartments Multiple and Apartment P.P.U.s are based on United Counties of Stormont, Dundas and Glengarry Census Division. Watson & Associates Economists Ltd. PAGE A-11 Schedule 9a Township of South Stormont Employment Forecast, 2025 to 2051 [1] Statistics Canada defines no fixed place of work (N.F.P.O.W.) employees as "persons who do not go from home to the same workplace location at the beginning of each shift. Such persons include building and landscape contractors, travelling salespersons, independent truck drivers, etc." Note: Statistics Canada 2021 Census place of work employment data has been reviewed. The 2021 Census employment results have not been utilized due to a significant increase in work at home employment captured due to Census enumeration occurring during the provincial COVID-19 lockdown from April 1, 2021 to June 14, 2021. Source: Derived from the United Counties of Stormont, Dundas and Glengarry Growth Management Strategy Report, September 6, 2023, and discussions with Township of South Stormont staff regarding servicing and land supply by Watson & Associates Economists Ltd. Employment Mid 2011 12,617 0.003 0.021 0.067 0.050 0.038 0.180 0.027 0.206 40 265 850 635 475 2,265 340 2,605 2,000 Mid 2016 13,110 0.002 0.031 0.083 0.045 0.042 0.203 0.030 0.233 25 400 1,082 593 555 2,655 394 3,049 2,255 Mid 2025 14,187 0.002 0.034 0.081 0.046 0.042 0.205 0.048 0.253 30 485 1,149 647 595 2,906 688 3,594 2,421 Mid 2035 15,705 0.002 0.036 0.147 0.051 0.044 0.280 0.053 0.333 38 571 2,304 799 685 4,397 828 5,225 3,826 Mid 2051 17,640 0.002 0.039 0.159 0.057 0.047 0.304 0.056 0.360 40 680 2,800 1,005 835 5,360 990 6,350 4,680 Mid 2011 - Mid 2016 493 -0.001 0.010 0.015 -0.005 0.005 0.023 0.003 0.026 -15 135 232 -42 80 390 54 444 255 Mid 2016 - Mid 2025 1,077 0.000 0.004 -0.002 0.000 0.000 0.002 0.018 0.021 5 85 67 54 40 251 294 545 166 Mid 2025 - Mid 2035 1,518 0.000 0.002 0.066 0.005 0.002 0.075 0.004 0.079 8 86 1,155 152 90 1,491 140 1,631 1,405 Mid 2025 - Mid 2051 3,453 0.000 0.004 0.078 0.011 0.005 0.099 0.008 0.107 10 195 1,651 358 240 2,454 302 2,756 2,259 Mid 2011 - Mid 2016 99 0.000 0.002 0.003 -0.001 0.001 0.005 0.001 0.005 -3 27 46 -8 16 78 11 89 51 Mid 2016 - Mid 2025 120 0.000 0.000 0.000 0.000 0.000 0.000 0.002 0.002 1 9 7 6 4 28 33 61 18 Mid 2025 - Mid 2035 152 0.000 0.000 0.007 0.001 0.000 0.008 0.000 0.008 1 9 116 15 9 149 14 163 141 Mid 2025 - Mid 2051 133 0.000 0.000 0.003 0.000 0.000 0.004 0.000 0.004 0 8 64 14 9 94 12 106 87 N.F.P.O.W. [1] Activity Rate Period Population Primary Work at Home Industrial Commercial/ Population Related Institutional Total Employment Primary Total Total Employment (Including N.F.P.O.W.) Institutional Total (Excluding Work at Home and N.F.P.O.W.) Incremental Change Annual Average Total Including N.F.P.O.W. N.F.P.O.W. [1] Work at Home Industrial Commercial/ Population Related Watson & Associates Economists Ltd. PAGE A-12 Schedule 9b Township of South Stormont Employment and Gross Floor Area (G.F.A.) Forecast, 2025 to 2051 [1] Square Foot Per Employee Assumptions Primary 3,500 Industrial 3,485 Commercial/Population-Related 500 Institutional 700 [2] Primary industry includes agriculture and resource related employment. *Reflects Mid-2025 to Mid-2051 forecast period. Note: Numbers may not add up precisely due to rounding. Source: Watson & Associates Economists Ltd. Mid 2011 12,617 40 850 635 475 2,000 340 2,340 140,000 2,962,200 317,500 332,500 3,752,200 Mid 2016 13,110 25 1,082 593 555 2,255 394 2,649 87,500 3,770,700 296,500 388,500 4,543,200 Mid 2025 14,187 30 1,149 647 595 2,421 688 3,109 105,000 4,004,200 323,500 416,500 4,849,200 Mid 2035 15,705 38 2,304 799 685 3,826 828 4,654 133,000 9,077,500 399,500 479,500 10,089,500 Mid 2051 17,640 40 2,800 1,005 835 4,680 990 5,670 140,000 9,757,900 502,500 584,500 10,984,900 Mid 2011 - Mid 2016 493 -15 232 -42 80 255 54 309 Mid 2016 - Mid 2025 1,077 5 67 54 40 166 294 460 17,500 233,500 27,000 28,000 306,000 Mid 2025 - Mid 2035 1,518 8 1,155 152 90 1,405 140 1,545 28,000 5,073,300 76,000 63,000 5,240,300 Mid 2025 - Mid 2051 3,453 10 1,651 358 240 2,259 302 2,561 35,000 5,753,700 179,000 168,000 6,135,700 Mid 2011 - Mid 2016 99 -3 46 -8 16 51 11 62 Mid 2016 - Mid 2025 120 1 7 6 4 18 33 51 1,944 25,944 3,000 3,111 34,000 Mid 2025 - Mid 2035 152 1 116 15 9 141 14 155 2,800 507,330 7,600 6,300 524,030 Mid 2025 - Mid 2051 133 0 64 14 9 87 12 99 1,346 221,296 6,885 6,462 235,988 Primary [2] Gross Floor Area in Square Feet (Estimated) [1] Incremental Change Commercial/ Population Related Institutional Total Employment (Including N.F.P.O.W.) Industrial Commercial/ Population Related Period Population Employment N.F.P.O.W. ¹ Total Annual Average Primary Industrial Institutional Total Watson & Associates Economists Ltd. PAGE A-13 Schedule 9c Township of South Stormont Estimate of the Anticipated Amount, Type and Location of Non-Residential Development for Which Development Charges Can Be Imposed [1] Square Foot Per Employee Assumptions Primary 3,500 Industrial 3,485 Commercial/Population-Related 500 Institutional 700 Long Sault Logistics Village 4,350 [2] Primary industry includes agriculture and resource related employment. [3] Employment Increase does not include No Fixed Place of Work. [4] Ingleside includes the Wells First Transfer Facility which is anticipated to add 626,500 sq.ft. of G.F.A. from phases 2 to 4. *Reflects Mid-2025 to Mid-2051 forecast period. Note: Numbers may not add up precisely due to rounding. Source: Watson & Associates Economists Ltd. 2025 - 2035 - 5,041,100 70,000 63,000 5,174,100 1,362 2025 - 2051 - 5,662,700 164,000 168,000 5,994,700 2,152 2025 - 2035 - 4,403,400 34,000 30,800 4,468,200 1,155 2025 - 2051 - 4,693,200 77,500 79,100 4,849,800 1,518 2025 - 2035 - 4,325,000 4,000 - 4,329,000 995 2025 - 2051 - 4,325,000 4,000 - 4,329,000 995 2025 - 2035 - 78,400 30,000 30,800 139,200 160 2025 - 2051 - 368,200 73,500 79,100 520,800 523 2025 - 2035 - 630,700 28,500 25,900 685,100 178 2025 - 2051 - 870,100 69,500 71,400 1,011,000 504 2025 - 2035 - 7,000 7,500 6,300 20,800 29 2025 - 2051 - 99,400 17,000 17,500 133,900 130 2025 - 2035 28,000 32,200 6,000 - 66,200 43 2025 - 2051 35,000 91,000 15,500 - 141,500 106 2025 - 2035 28,000 5,073,300 76,000 63,000 5,240,300 1,405 2025 - 2051 35,000 5,753,700 179,000 168,000 6,135,700 2,259 Primary G.F.A. S.F. [1],[2] Industrial G.F.A. S.F.[1] Commercial G.F.A. S.F.[1] Institutional G.F.A. S.F.[1] Urban Development Location Timing Total Non- Residential G.F.A. S.F. Employment Increase [3] Other Water (St. Andrews West / Eamers & Newington) Long Sault Other Ingleside[4] Long Sault Logistics Village Long Sault Rural Township of South Stormont Watson & Associates Economists Ltd. PAGE A-14 Schedule 10 Township of South Stormont Employment Categories by Major Employment Sector Note: Employment is classified by North American Industry Classification System (NAICS) Code. Source: Watson & Associates Economists Ltd. Primary Industry Employment 11 Agriculture, forestry, fishing and hunting 21 Mining and oil and gas extraction Industrial and Other Employment 22 Utilities 23 Construction 31-33 Manufacturing 41 Wholesale trade 48-49 Transportation and warehousing 56 Administrative and support Population Related Employment 44-45 Retail trade 51 Information and cultural industries 52 Finance and insurance 53 Real estate and rental and leasing 54 Professional, scientific and technical services 55 Management of companies and enterprises 56 Administrative and support 71 Arts, entertainment and recreation 72 Accommodation and food services 81 Other services (except public administration) Institutional 61 Educational services 62 Health care and social assistance 91 Public administration Comments Categories which relate to local land-based resources Categories which relate primarily to industrial land supply and demand Categories which relate primarily to population growth within the municipality NAICS Employment by industry Watson & Associates Economists Ltd. PAGE B-1 Appendix B Historical Level of Service Calculations Watson & Associates Economists Ltd. PAGE B-2 Table B-1 Township of South Stormont Fire Services - Facilities Service: Fire Protection Services - Facilities Unit Measure: sq.ft. of building area Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Bld'g Value ($/sq.ft.) Value/sq.ft. with site works, etc. Station 1 (Long Sault) 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 4,050 $637 $736 Station 1 Generator Building 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 $134 $155 Station 2 (Ingleside) 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,640 $637 $736 Station 2 Generator Building 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 $134 $155 Station 3 (Newington) 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 3,350 $637 $736 Station 3 Generator Building 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 $134 $155 Station 4 (St. Andrews West) 3,267 3,267 3,267 3,267 3,267 3,267 3,267 6,750 6,750 6,750 6,750 6,750 6,750 6,750 6,750 $637 $736 Station 4 Utility Shed 150 150 150 150 150 150 150 150 150 150 150 150 150 150 150 $38 $44 Total 13,757 13,757 13,757 13,757 13,757 13,757 13,757 17,240 17,240 17,240 17,240 17,240 17,240 17,240 17,240 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Employment 1,949 2,000 2,051 2,102 2,153 2,204 2,255 2,273 2,292 2,310 2,329 2,347 2,366 2,384 2,403 Population & Employment 14,501 14,617 14,790 14,920 15,068 15,227 15,366 15,561 15,603 15,688 15,752 15,917 16,164 16,413 16,589 Per Capita & Employee Standard 0.9487 0.9412 0.9302 0.9221 0.9130 0.9035 0.8953 1.1079 1.1049 1.0989 1.0945 1.0831 1.0666 1.0504 1.0393 15 Year Average 2010 to 2024 Quantity Standard 1.0066 Quality Standard $718 Service Standard $723 D.C. Amount (before deductions) 10 Year Forecast Population & Employment 2,923 $ per Capita & Employee $723 Eligible Amount $2,112,978 Watson & Associates Economists Ltd. PAGE B-3 Table B-2 Township of South Stormont Fire Services - Vehicles Service: Fire Protection Services - Vehicles & Equipment Unit Measure: No. of vehicles Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Station 1 Vehicles 1995 International Tanker 1 1 1 1 1 1 1 1 1 - - - - - - Station 1 - Tanker/Pumper - - - - - - - - - 1 1 1 1 1 1 2008 Rescue Truck 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Station 2 Vehicles 2020 Freightliner Pumper - - - - - - - - - - - 1 1 1 1 1997 Freightliner Pumper 1 1 1 1 1 1 1 1 1 1 1 - - - - 2013 Freightliner Tanker 1 1 1 1 1 1 1 1 1 1 1 1 1 2007 Sterling Rescue 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Station 3 Vehicles 1997 Pumper 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2011 International Tanker - 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2004 Freightliner Rescue 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Station 4 Vehicles 2000 Freightliner MVC Pumper 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2000 GMC Pumper 1 1 1 1 1 1 1 1 1 1 - - - - - 2002 GMC Tanker 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1991 Ford Rescue 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2023 Freightliner 108 SD Pumper Tanker 1 1 Ford Explorer 1 Cheifs Vehicle (F150) 1 1 1 1 1 1 1 1 1 1 1 Ski Doo 1 1 1 1 1 Trailer 1 1 1 1 1 Fire Rescue Boat 1 1 1 1 1 Fire Rescue Boat 1 Total 10 11 12 12 13 13 13 13 13 13 15 15 15 16 18 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Employment 1,949 2,000 2,051 2,102 2,153 2,204 2,255 2,273 2,292 2,310 2,329 2,347 2,366 2,384 2,403 Population & Employment 14,501 14,617 14,790 14,920 15,068 15,227 15,366 15,561 15,603 15,688 15,752 15,917 16,164 16,413 16,589 Per Capita & Employee Standard 0.0007 0.0008 0.0008 0.0008 0.0009 0.0009 0.0008 0.0008 0.0008 0.0008 0.0010 0.0009 0.0009 0.0010 0.0011 15 Year Average 2010 to 2024 Quantity Standard 0.0009 Quality Standard $565,767 Service Standard $509 D.C. Amount (before deductions) 10 Year Forecast Population & Employment 2,923 $ per Capita & Employee $509 Eligible Amount $1,488,362 Watson & Associates Economists Ltd. PAGE B-4 Table B-3 Township of South Stormont Fire Services - Equipment Service: Fire Protection Services - Small Equipment and Gear Unit Measure: No. of equipment and gear Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/item) Communication Equipment Radio Station and Upgrades 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $64,100 Radios 48 48 48 48 48 48 48 48 48 48 48 48 48 48 48 $3,500 Truck Repeaters - - - - - - - - - - - - 4 4 4 $8,000 Repeater System 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4 $26,000 Fire Station Equipment Equiped Firefighters 91 91 91 91 91 91 91 91 91 91 91 91 95 95 95 $3,405 SCBAs and Air Bottles 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 $20,000 Air Bottles 80 80 80 80 80 80 80 80 80 80 80 80 80 80 90 $1,800 Defibrilator 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 $8,000 Hoses 4 4 4 5 5 5 5 5 5 5 5 5 4 4 4 $42,000 Extrication Tool 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 $18,000 Hydraulic Unit 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 $30,000 Battery Operated Cutter 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 $54,000 Gas Calibration Station 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $4,000 Battery Operated Cutter 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $54,000 Bunker Gear Racks 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $93,000 Generator 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 $60,000 Hose Racks 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $4,000 Nozzles 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 $1,800 Electric Hose Reel 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $15,000 Gas Rack 1 1 1 1 1 1 1 1 1 1 1 1 - - - $1,200 Gas Tanks 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $550 Thremal Imaging Camera 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 $10,000 mustang ice commander - - - - - 8 8 8 8 8 8 8 8 8 8 $2,000 Oceanid RDC - - - - - 2 2 2 2 2 2 2 2 2 2 $7,000 600' Rescue rope 3/8' - - - - - 3 3 3 3 3 3 3 3 3 3 $9,000 Water rescue helmet - - - - - 10 11 12 13 14 14 15 16 17 18 $80 150' tubular webbing - - - - - 1 1 1 1 1 1 1 1 1 1 $150 Blue SMC carabiner - - - - - 17 17 17 17 17 17 17 17 17 17 $35 75' throw bags - - - - - 9 9 9 9 9 9 9 9 9 9 $50 Stokes basket - - - - - 2 2 2 2 2 2 2 2 2 2 $125 Watson & Associates Economists Ltd. PAGE B-5 Table B-3 (Cont'd) Township of South Stormont Fire Services - Equipment Service: Fire Protection Services - Small Equipment and Gear Unit Measure: No. of equipment and gear Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/item) Backboard - - - - - 1 1 1 1 1 1 1 1 1 1 $2,000 Traverse rescue streacher - - - - - 1 1 1 1 1 1 1 1 1 1 $2,500 Inflatible rescue board - - - - - 1 1 1 1 1 1 1 1 1 1 $700 PFD XXL - - - - - 25 25 26 26 27 27 27 28 33 38 $350 Total 304 304 304 305 305 385 386 388 389 391 391 392 400 406 425 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Employment 1,949 2,000 2,051 2,102 2,153 2,204 2,255 2,273 2,292 2,310 2,329 2,347 2,366 2,384 2,403 Population & Employment 14,501 14,617 14,790 14,920 15,068 15,227 15,366 15,561 15,603 15,688 15,752 15,917 16,164 16,413 16,589 Per Capita & Employee Standard 0.0210 0.0208 0.0206 0.0204 0.0202 0.0253 0.0251 0.0249 0.0249 0.0249 0.0248 0.0246 0.0247 0.0247 0.0256 15 Year Average 2010 to 2024 Quantity Standard 0.0235 Quality Standard $7,454 Service Standard $175 D.C. Amount (before deductions) 10 Year Forecast Population & Employment 2,923 $ per Capita & Employee $175 Eligible Amount $512,022 Watson & Associates Economists Ltd. PAGE B-6 Table B-4 Township of South Stormont Services Related to a Highway - Roads Service: Services Related to a Highway - Roads 309 total in LTFP Unit Measure: km of roadways Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/km) Gravel 106 106 106 106 106 106 106 106 106 106 106 106 108 111 113 $513,800 Low Cost Bituminous 73 73 73 73 78 78 78 78 78 78 78 78 80 82 84 $540,100 High Cost Bituminous 115 115 115 115 112 112 112 112 112 112 112 112 111 109 107 $1,007,900 Total 294 294 294 294 296 296 296 296 296 296 296 296 299 301 304 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Employment 1,949 2,000 2,051 2,102 2,153 2,204 2,255 2,273 2,292 2,310 2,329 2,347 2,366 2,384 2,403 Population & Employment 14,501 14,617 14,790 14,920 15,068 15,227 15,366 15,561 15,603 15,688 15,752 15,917 16,164 16,413 16,589 Per Capita & Employee Standard 0.0203 0.0201 0.0199 0.0197 0.0197 0.0195 0.0193 0.0190 0.0190 0.0189 0.0188 0.0186 0.0185 0.0184 0.0183 15 Year Average 2010 to 2024 Quantity Standard 0.0192 Quality Standard $707,819 Service Standard $13,590 D.C. Amount (before deductions) 10 Year Forecast Population & Employment 2,923 $ per Capita & Employee $13,590 Eligible Amount $39,723,950 Watson & Associates Economists Ltd. PAGE B-7 Table B-5 Township of South Stormont Services Related to a Highway - Bridges and Culverts Service: Services Related to a Highway - Bridges, Culverts & Structures Unit Measure: Number of Bridges, Culverts & Structures Description Asset Name Bridges North Lunenburg Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $887,600 Valade Road Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $1,290,900 Red Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $1,203,800 McMillan Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $1,648,900 Kennedy Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $718,300 Campbell Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $2,052,300 Race Track Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $236,900 Shaver Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $1,084,000 Johnson Bridge 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $631,200 Culverts North Lunenburg Road Culvert - C31-167 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $848,100 North Lunenburg Road Culvert - C31-169 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $1,101,900 Goldfield Road Culvert - C31-A01 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $728,500 Hunters Road Culvert - C31-A02 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $718,600 Otto Road Culvert - C31-A03 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $537,100 Beckstead Road Culvert - C31-A06 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $459,100 Anderson Road Culvert - C31-A08 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $518,600 Cooper Road Culvert - C31-A12 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $1,027,800 Wilburn Road Culvert - C31-A13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $340,100 MacRae Road Culvert - C31-A15 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $521,000 Northfield Road Culvert - C31-A16 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $477,800 O'Keefe Road Culvert - C31-A18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $477,500 Pleasant Valley Road Culvert - C31-A19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $835,700 Bruining Road Culvert - C31-A20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $885,500 Hart Road Culvert - C31-A21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $729,500 Myers Road Culvert - C31-A22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $655,300 Willy Bill Road Culvert - C31-A23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $252,600 Island Road Culvert - C31-A24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $907,000 Road Culverts 309 323 332 338 351 369 381 389 399 412 427 441 445 445 445 $53,700 Total 336 350 359 365 378 396 408 416 426 439 454 468 472 472 472 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Employment 1,949 2,000 2,051 2,102 2,153 2,204 2,255 2,273 2,292 2,310 2,329 2,347 2,366 2,384 2,403 Population & Employment 14,501 14,617 14,790 14,920 15,068 15,227 15,366 15,561 15,603 15,688 15,752 15,917 16,164 16,413 16,589 Per Capita & Employee Standard 0.0232 0.0239 0.0243 0.0245 0.0251 0.0260 0.0266 0.0267 0.0273 0.0280 0.0288 0.0294 0.0292 0.0288 0.0285 15 Year Average 2010 to 2024 Quantity Standard 0.0267 Quality Standard $102,914 Service Standard $2,748 D.C. Amount (before deductions) 10 Year Forecast Population & Employment 2,923 $ per Capita & Employee $2,748 Eligible Amount $8,031,819 2010 2025 Value ($/item) 2024 2023 2022 2021 2020 2019 2018 2017 2015 2016 2014 2013 2012 2011 Watson & Associates Economists Ltd. PAGE B-8 Table B-6 Township of South Stormont Services Related to a Highway - Facilities Class of Service: Public Works - Facilities Unit Measure: sq.ft. of building area Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Bld'g Value ($/sq.ft.) Value/sq.ft. with site works, etc. Public Works Garage - 7 Bay 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 9,275 $187 $206 Old Salt Shed Now Storage 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 2,450 $59 $65 New Salt Shed 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 $71 $78 Equipment Storage Shed 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 $56 $62 Public Works Garage - 5 Bay Storage 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 4,056 $170 $187 Generator Building 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 $110 $121 Total 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 27,281 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Employment 1,949 2,000 2,051 2,102 2,153 2,204 2,255 2,273 2,292 2,310 2,329 2,347 2,366 2,384 2,403 Population & Employment 14,501 14,617 14,790 14,920 15,068 15,227 15,366 15,561 15,603 15,688 15,752 15,917 16,164 16,413 16,589 Per Capita & Employee Standard 1.8813 1.8664 1.8446 1.8285 1.8105 1.7916 1.7754 1.7531 1.7485 1.7389 1.7319 1.7139 1.6878 1.6621 1.6446 15 Year Average 2010 to 2024 Quantity Standard 1.7653 Quality Standard $136 Service Standard $239 D.C. Amount (before deductions) 10 Year Forecast Population & Employment 2,923 $ per Capita & Employee $239 Eligible Amount $699,971 Watson & Associates Economists Ltd. PAGE B-9 Table B-7 Township of South Stormont Services Related to a Highway - Vehicles Class of Service: Public Works - Vehicles & Equipment Unit Measure: No. of vehicles and equipment Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/Vehicle) INTERNATIONAL TANDEM DUMP 2 3 4 4 4 5 5 5 5 5 5 5 5 5 7 $450,000 ROADS WATER TANKER 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $200,000 1/2 TON PICKUP 1 2 2 2 3 4 5 5 6 6 7 7 7 7 6 $140,000 1 TON PICKUP - - - 1 2 2 2 2 2 2 2 2 2 2 3 $125,000 JOHN DEERE BACKHOE - - - 1 1 1 1 1 1 1 1 1 1 1 1 $247,300 LOADER - - - - 1 1 1 1 1 1 1 1 1 1 1 $200,600 PACKER 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $346,300 GRADER 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 $800,000 TRAILER 3 3 3 3 3 3 4 4 4 4 4 4 4 4 4 $46,000 MULTI-HOG - - - - - - - - - 1 1 1 1 1 1 $200,000 Total 9 11 12 14 17 19 22 22 23 24 25 25 25 25 27 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Employment 1,949 2,000 2,051 2,102 2,153 2,204 2,255 2,273 2,292 2,310 2,329 2,347 2,366 2,384 2,403 Population & Employment 14,501 14,617 14,790 14,920 15,068 15,227 15,366 15,561 15,603 15,688 15,752 15,917 16,164 16,413 16,589 Per Capita & Employee Standard 0.0006 0.0008 0.0008 0.0009 0.0011 0.0012 0.0014 0.0014 0.0015 0.0015 0.0016 0.0016 0.0015 0.0015 0.0016 15 Year Average 2010 to 2024 Quantity Standard 0.0013 Quality Standard $263,154 Service Standard $342 D.C. Amount (before deductions) 10 Year Forecast Population & Employment 2,923 $ per Capita & Employee $342 Eligible Amount $999,958 Watson & Associates Economists Ltd. PAGE B-10 Table B-8 Township of South Stormont Parks and Recreation - Amenities Service: Parkland Amenities Unit Measure: No. of parkland amenities Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/item) Ball Diamond Arnold Bethune Memorial Park 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $353,400 Ingleside Community Park 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $353,400 St. Andrews West Sports Fields $141,300 Soccer Fields Arnold Bethune Memorial Park (Full Size Equivalent) 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 $706,800 St. Andrews West Sports Fields 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $150,100 Tennis Courts Mille Roches Park 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 $94,600 Ingleside Community Park - - - - - - - - 2 2 2 2 2 2 2 $94,600 MacLennan Park 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 $94,600 Simon Fraser Park 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 $94,600 Playgrounds Community Parks 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 $182,500 Neighbourhood Parks 11 11 11 11 11 11 11 11 11 11 11 11 13 19 19 $53,400 Outdoor Pool & Splash Pads St. Andrews West Pool 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $706,800 Ingleside Splashpad - - - - - - - - - 1 1 1 1 1 1 $189,200 Long Sault Splashpad 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $189,200 Basketball Courts Arnold Bethune Memorial Park 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $45,400 MacLennan Park 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $45,400 Newington 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $45,400 Ingleside 1 1 $45,400 Outdoor Rinks Arnold Bethune Memorial Park (Lon 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $38,600 Lakeview Heights Outdoor Rink (Lo 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $38,600 Moulinette Island Park (Long Sault) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $38,600 Hoople Street Park (Ingleside) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $38,600 Lloyd Hawn Park (Newington) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $38,600 McLennan Park (Rosedale Terrace) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $38,600 St. Andrews West Outdoor Rink & 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $38,600 Watson & Associates Economists Ltd. PAGE B-11 Table B-8 (Cont'd) Township of South Stormont Parks and Recreation - Amenities Service: Parkland Amenities Unit Measure: No. of parkland amenities Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/item) Beach Volleyball Courts Arnold Bethune Memorial Park 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 $18,000 Ingleside Community Park - - - - - - - - 2 2 2 2 2 2 2 $18,000 Total 40 40 40 40 40 40 40 40 45 46 46 46 48 55 55 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Per Capita Standard 0.0032 0.0032 0.0031 0.0031 0.0031 0.0031 0.0031 0.0030 0.0034 0.0034 0.0034 0.0034 0.0035 0.0039 0.0039 15 Year Average 2010 to 2024 Quantity Standard 0.0033 Quality Standard $157,218 Service Standard $519 D.C. Amount (before deductions) 10 Year Forecast Population 1,518 $ per Capita $519 Eligible Amount $787,569 Watson & Associates Economists Ltd. PAGE B-12 Table B-9 Township of South Stormont Parks and Recreation - Trails Service: Parkland Trails Unit Measure: Linear Metres of Paths and Trails Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/ Linear Metre) South Stormont Recreation Trail 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 $300 Arnold Bethune Multi-Use Trail (Phase I - 610 meters) 610 610 610 610 $300 Arnold Bethune Multi-Use Trail (Phase II - 1100 meters) 1,100 1,100 $300 Mille Roches Corridor Multi-Use Path (Long Sault - 960 meters) 960 960 $300 Ault Park (Lakeview Heights) - Concrete Walkawys 196 meters 196 $400 Total 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,610 5,610 7,670 7,866 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Per Capita Standard 0.3983 0.3963 0.3925 0.3901 0.3871 0.3839 0.3814 0.3763 0.3756 0.3737 0.3725 0.4134 0.4066 0.5467 0.5545 15 Year Average 2010 to 2024 Quantity Standard 0.4099 Quality Standard $300 Service Standard $123 D.C. Amount (before deductions) 10 Year Forecast Population 1,518 $ per Capita $123 Eligible Amount $186,820 Watson & Associates Economists Ltd. PAGE B-13 Table B-9 Township of South Stormont Parks and Recreation - Vehicles Service: Parks & Recreation Vehicles and Equipment Unit Measure: No. of vehicles and equipment Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Value ($/Vehicle) 1/2 Ton Truck 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 $70,000 Zamboni 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 $107,000 Parks Trailer 1 1 1 1 1 1 1 1 1 1 1 $7,200 Kabota Tractor (with attachements) 1 $79,200 Total 2 2 2 2 3 3 3 3 3 3 4 4 4 4 5 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Per Capita Standard 0.0002 0.0002 0.0002 0.0002 0.0002 0.0002 0.0002 0.0002 0.0002 0.0002 0.0003 0.0003 0.0003 0.0003 0.0004 15 Year Average 2010 to 2024 Quantity Standard 0.0002 Quality Standard $79,150 Service Standard $16 D.C. Amount (before deductions) 10 Year Forecast Population 1,518 $ per Capita $16 Eligible Amount $24,030 Watson & Associates Economists Ltd. PAGE B-14 Table B-10 Township of South Stormont Parks and Recreation - Facilities Service: Recreation Facilities Unit Measure: sq.ft. of building area Description 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Bld'g Value ($/sq.ft.) Value/sq.ft. with site works, etc. Long Sault Arena 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 34,427 $163 $180 Rosedale Park Pavillion - - - - - - - - - 800 800 800 800 800 800 $73 $73 Arnold Bethune Park (Long Sault) - Metal Pavilion 20'x40' on slab - - - - - - - - - - - - - 800 800 $315 $315 Ingleside Community Park (Ingleside) - Metal Pavilion 20'x40' on slab - - - - - - - - - - - - - 800 800 $115 $115 Ault Park (Lakeview Heights) - Wood Pavilion 20'x40' on slab - - - - - - - - - - - - - 800 800 $121 $121 Simon Fraser Park (St. Andrews) - Metal Pavilion 20'x40' on slab - - - - - - - - - - - - - 800 800 $124 $124 Meeting Room - Long Sault Fire Station 450 450 450 450 450 450 450 450 450 450 450 450 450 - - $374 $412 Meeting Room - Newington Fire Station 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 $374 $412 Meeting Room - St. Andrews West Fire Station 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 $374 $412 Lancer Centre (Gymnasium) 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 $374 $412 St. Andrew's Rink House 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 1,080 $155 $171 St. Andrew's Pool Building 784 784 784 784 784 784 784 784 784 784 784 784 784 784 784 $323 $356 InglesideWashroom and Storage Facility 360 360 360 360 360 360 360 360 360 $310 $342 Ingleside Storage Shed 60 60 60 60 60 $261 $288 Long Sault Washroom and Storage Facility 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 $397 $438 Long Sault Storage Shed 48 48 48 48 48 $378 $417 Long Sault Park Building 736 736 736 736 736 736 736 736 736 736 736 736 736 736 736 $236 $260 St. Andrew's Storage Barn 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 2,725 $54 $60 Newington Rink House 736 736 736 736 736 736 736 736 736 736 736 736 736 736 736 $227 $262 Total 50,198 50,198 50,198 50,198 50,198 50,198 50,558 50,558 50,558 51,358 51,466 51,466 51,466 54,216 54,216 Population 12,552 12,617 12,739 12,818 12,915 13,023 13,111 13,288 13,311 13,378 13,423 13,570 13,798 14,029 14,186 Per Capita Standard 3.9992 3.9786 3.9405 3.9162 3.8868 3.8546 3.8562 3.8048 3.7982 3.8390 3.8342 3.7926 3.7300 3.8646 3.8218 15 Year Average 2010 to 2024 Quantity Standard 3.8612 Quality Standard $219 Service Standard $845 D.C. Amount (before deductions) 10 Year Forecast Population 1,518 $ per Capita $845 Eligible Amount $1,282,027 Watson & Associates Economists Ltd. PAGE C-1 Appendix C Long-Term Capital and Operating Cost Examination Watson & Associates Economists Ltd. PAGE C-2 Appendix C: Title As a requirement of the D.C.A. under subsection 10(2)(c), an analysis must be undertaken to assess the long-term capital and operating cost impacts for the capital infrastructure projects identified within the D.C. As part of this analysis, it was deemed necessary to isolate the incremental operating expenditures directly associated with these capital projects, factor in cost savings attributable to economies of scale or cost sharing where applicable and prorate the cost on a per unit basis (i.e. sq.ft. of building space, per vehicle, etc.). This was undertaken through a review of the Township's 2024 Financial Information Return. In addition to the operational impacts, over time the initial capital projects will require replacement. This replacement of capital is often referred to as lifecycle cost. By definition, lifecycle costs are all the costs which are incurred during the life of a physical asset, from the time its acquisition is first considered, to the time it is taken out of service for disposal or redeployment. The method selected for lifecycle costing is the straight-line amortization method. Table C-1 depicts the annual operating impact resulting from the proposed gross capital projects at the time they are all in place. It is important to note that, while municipal program expenditures will increase with growth in population, the costs associated with the new infrastructure (i.e. facilities) would be delayed until the time these works are in place. Table C-1 Operating and Capital Expenditure Impacts for Future Capital Expenditures ANNUAL LIFECYCLE EXPENDITURES ANNUAL OPERATING EXPENDITURES TOTAL ANNUAL EXPENDITURES 1. Services Related to a Highway 111,512 25,485 136,996 2. Fire Protection Services 57,717 370,132 427,849 3. Parks and Recreation Services 87,027 493,302 580,329 4. Land - - - 5. Growth-Related Studies - - - Total 256,256 888,919 1,145,175 SERVICE/CLASS Watson & Associates Economists Ltd. PAGE D-1 Appendix D Local Service Policy Watson & Associates Economists Ltd. 905-272-3600 January 22, 2026 [email protected] Development Charges Background Study Township of South Stormont ________________________ Local Service Policy Watson & Associates Economists Ltd. Table of Contents Page 1. Local Service Policy ........................................................................................... 3 Watson & Associates Economists Ltd. PAGE 3 1. Local Service Policy Some of the need for services generated by additional development consists of local services related to a plan of subdivision. As such, they will be required as a condition of subdivision agreements or consent conditions. The current local service guidelines are proposed to delineate the jurisdiction for capital cost recovery (i.e. local service or development charges). 1.1 Current Local Service Policy 1. Roads and Related Services 1.1. Collector Roads 1.1.1. The local component of a collector road, as defined by the municipality's engineering standards, internal to a development is a direct developer responsibility under s.59 of the D.C.A. as a local service. The oversized share of a collector road internal to a development is D.C. recoverable. 1.1.2. Collector roads, as defined by the municipality's engineering standards, external to a development are a local service if the works are within the area to which the plan relates and, therefore, a direct developer responsibility under s.59 of the D.C.A. Otherwise, the works are included in the D.C. calculation to the extent permitted under s.5(1) of the D.C.A. 1.2. Arterial Roads 1.2.1. New arterial roads and arterial road improvements are included as part of road costing funded through D.C.s. Only the oversized component would be recovered through D.C.s and local road equivalent costs are considered to be a local service. 1.3. Local Roads 1.3.1. Local roads, as defined by the municipalities' engineering standards, are local services and a direct developer responsibility under s.59 of the D.C.A. 1.4. Subdivision/Site Entrances and Related 1.4.1. Entrances and all related costs (including, but not limited to: signalization, turn lanes, utilities and extensions, etc.), no matter the class of road, are a local service and a direct developer responsibility under s.59 of the D.C.A. 1.5. Streetlights Watson & Associates Economists Ltd. PAGE 4 1.5.1. Streetlights internal to a development or site are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.5.2. Streetlights external to a development but related to the subject lands are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.5.3. New streetlights in other areas related to development may be included in the D.C. calculation to the extent permitted under S. 5(1) of the D.C.A. 1.6. Sidewalks 1.6.1. Sidewalks internal to a development or site are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.6.2. Sidewalks external to a development but required and related to the subject lands are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.6.3. New sidewalks in other areas related to development are included in the D.C. calculation to the extent permitted under s.5(1) of the D.C.A. 1.7. Bike Routes/Bike Lanes/Bike Paths/Multi-Use Trails/Naturalized Walkways 1.7.1. Bike or transit lanes, where requested, internal to a development or site are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.7.2. Bike or transit lanes external to a development but required and related to the subject lands are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.7.3. New bike or transit lanes in other areas related to development are included in the D.C. calculation to the extent permitted under s.5(1) of the D.C.A. 1.8. Noise Abatement Measures 1.8.1. Noise abatement measures internal to a development are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.8.2. Noise abatement measures external to a development but required and related to, or mitigate impacts from, the development of the subject lands, are a direct developer responsibility through local service provisions (s.59 of the D.C.A.). 1.9. Street Tree Planting 1.9.1. Street tree planting, as required in the Engineering Standards, is considered a local area service and a direct responsibility of the developer. Watson & Associates Economists Ltd. PAGE 5 1.10. Land Acquisition for Road Allowances 1.10.1. Land acquisition for planned road allowances within development lands is a dedication under the Planning Act provisions. 1.10.2. Land acquisition for planned road allowances outside of development lands, and that is not a dedication under the Planning Act, is included in the D.C. calculation to the extent permitted under s.5(1) of the D.C.A. 1.10.3. Additional land acquisition for bridges or grade separations (beyond normal dedication requirements) is to the extent eligible as identified and included, if applicable, in the D.C. Background Study 2. Parkland Development 2.1. The following requirements are part of the conditions of s.51 and 53 Planning Act agreements. The municipality also requires the owner to dedicate parkland or provide cash-in-lieu, consistent with the Planning Act provisions. All of these costs are deemed a direct responsibility of the developer and have not been included in the D.C. calculation. 2.1.1. Preparation of the park plan and landscape plan, retaining necessary consultants to prepare design and grading plans for the park, prior to development. 2.1.2. Provide stripping and stockpiling, leveling, topsoiling, seeding and stormwater servicing including all appurtenances (consistent with the plan), fencing the property perimeter, and provide municipal water and wastewater services to the lot line. 2.1.3. Other parkland development costs are included the D.C. calculation, including the necessary fields, diamonds, playground equipment. 3. Storm Water Management 3.1. Quality and Quantity Works, direct developer responsibility through local service provisions (s. 59 of D.C.A.). 3.2. Oversizing of stormwater management works for development external to developments will be subject to best efforts clauses by Town. 4. Growth-Related Studies Watson & Associates Economists Ltd. PAGE 6 6.1. Development specific studies including but not limited to traffic impact studies, environmental assessments, noise studies, servicing assessments, planning justification reports, etc. are a direct developer responsibility through local service provisions under s.59 of the D.C.A. (as a local service). 6.2 Other growth-related studies including but not limited to, master plans, secondary plans, official plans, zoning by-law updates, and D.C. background studies will be included in the D.C. to the extent permitted under s.5(1) if the D.C.A. Watson & Associates Economists Ltd. PAGE E-1 Appendix E Changes to the D.C.A. Watson & Associates Economists Ltd. PAGE E-2 Appendix E: Changes to the D.C.A. Since the passage of the Township's previous D.C. by-law, there have been a number of changes to the D.C.A. This appendix summarizes the changes. E.1 Changes to the D.C.A.: Bill 213 and Bill 109 E.1.1 Bill 213: Better for People, Smarter for Business Act, 2020 On December 8, 2020, Bill 213 received Royal Assent. One of the changes of the Bill that took effect upon Royal Assent included amending the Ministry of Training, Colleges and Universities Act by introducing a new section that would exempt the payment of D.C.s for developments of land intended for use by a university that receives operating funds from the Government. As a result, this mandatory exemption will be included in the D.C. by-law. E.1.2 Bill 109: More Homes for Everyone Act, 2022 On April 14, 2022, Bill 109 received Royal Assent. One of the changes of the Bill and Ontario Regulation (O. Reg.) 438/22 that took effect upon Royal Assent included amending the D.C.A. and O. Reg. 82/98 related to the requirements for the information which is to be included in the annual Treasurer's statement on D.C. reserve funds and the requirement for publication of the statement. - The following additional information must be provided for each D.C. service being collected for during the year: a. whether, as of the end of the year, the municipality expects to incur the amount of capital costs that were estimated, in the relevant development charge background study, to be incurred during the term of the applicable development charge by-law; and b. if the answer to a) is no, the amount the municipality now expects to incur and a statement as to why this amount is expected; and - For any service for which a D.C. was collected during the year but in respect of which no money from a reserve fund was spent during the year, a statement as to why there was no spending during the year. Watson & Associates Economists Ltd. PAGE E-3 The D.C.A. has also been amended to now require that the annual Treasurer's statement be made available to the public on the website of the municipality or, if there is no such website, in the municipal office. E.2 Changes to the D.C.A. - Bill 23: More Homes Built Faster Act, 2022 On November 28, 2022, Bill 23 received Royal Assent. This Bill amended a number of pieces of legislation including the Planning Act and D.C.A. The following provides a summary of the changes to the D.C.A.: E.2.1 Additional Residential Unit Exemption The rules for these exemptions are now provided in the D.C.A., rather than the regulations and are summarized as follows: - Exemption for residential units in existing rental residential buildings - For rental residential buildings with four or more residential units, the greater of one unit or 1% of the existing residential units will be exempt from D.C. - Exemption for additional residential units in existing and new residential buildings - The following developments will be exempt from a D.C.: o A second unit in a detached, semi-detached, or rowhouse if all buildings and ancillary structures cumulatively contain no more than one residential unit; o A third unit in a detached, semi-detached, or rowhouse if no buildings or ancillary structures contain any residential units; and o One residential unit in a building or structure ancillary to a detached, semi-detached, or rowhouse on a parcel of urban land, if the detached, semi-detached, or rowhouse contains no more than two residential units and no other buildings or ancillary structures contain any residential units. E.2.2 Removal of Housing as an Eligible D.C. Service Housing is removed as an eligible service as of November 28, 2022. Municipalities with by-laws that include a charge for housing services can no longer collect for this service. It is noted that the charge for housing services is still applicable where rates have been frozen for the purposes of instalment payments under the D.C.A. Watson & Associates Economists Ltd. PAGE E-4 E.2.3 New Statutory Exemption for Non-Profit Housing Non-profit housing units are exempt from D.C.s and D.C. instalment payments due after November 28, 2022. E.2.4 New Statutory Exemptions for Affordable Units, Attainable Units, and Affordable Inclusionary Zoning Units Affordable units, attainable units, and inclusionary zoning units (affordable) are exempt from the payment of D.C.s, as follows: - Affordable Rental Units: Where rent is no more than 80% of the average market rent as defined by a new bulletin published by the Ministry of Municipal Affairs and Housing. - Affordable Owned Units: Where the price of the unit is no more than 80% of the average purchase price as defined by a new bulletin published by the Ministry of Municipal Affairs and Housing. Note: As discussed in Section H.2.13, the definitions above of an Affordable Rental Unit and Affordable Owned Unit have been modified through Bill 134. - Attainable Units: Excludes affordable units and rental units; will be defined as prescribed development or class of development and sold to a person who is at "arm's length" from the seller. Note: for affordable and attainable units, the municipality shall enter into an agreement that ensures the unit remains affordable or attainable for 25 years. Note: the above Affordable Owned and Rental Unit exemptions came into force as of June 1, 2024. At the time of writing, it is not known when the exemption for Attainable Units will be in force. - Inclusionary Zoning Units: Affordable housing units required under inclusionary zoning by-laws are exempt from a D.C. Watson & Associates Economists Ltd. PAGE E-5 E.2.5 Historical Level of Service Extended to 15-Year Period Instead of the Historical 10-Year Period Prior to Bill 23, the increase in need for service was limited by the average historical level of service calculated over the 10-year period preceding the preparation of the D.C. background study. This average is now extended to the historical 15-year period. E.2.6 Revised Definition of Capital Costs The definition of capital costs has been revised to remove studies. Further, the regulations to the Act may prescribe services for which land or an interest in land will be restricted. Note: the definition of capital costs was revised to reverse the change related to studies through Bill 185 (see Section H.3.1). E.2.7 Mandatory Phase-in of a D.C. For all D.C. by-laws passed after January 1, 2022, the charge must be phased-in annually over the first five years the by-law is in force, as follows: - Year 1 - 80% of the maximum charge; - Year 2 - 85% of the maximum charge; - Year 3 - 90% of the maximum charge; - Year 4 - 95% of the maximum charge; and - Year 5 to expiry - 100% of the maximum charge. Note: this change was reversed by Bill 185 (discussed in section H.3.2). E.2.8 D.C. By-law Expiry A D.C. by-law now expires 10 years after the day it comes into force (unless the by-law provides for an earlier expiry date). This extends the by-law's life from five (5) years, prior to Bill 23. E.2.9 Installment Payments Non-profit housing development has been removed from the instalment payment section of the Act (section 26.1), as these units are now exempt from the payment of a D.C. Watson & Associates Economists Ltd. PAGE E-6 E.2.10 Rental Housing Discount The D.C. payable for rental housing development will be reduced based on the number of bedrooms in each unit as follows: - Three or more bedrooms - 25% reduction; - Two bedrooms - 20% reduction; and - All other bedroom quantities - 15% reduction. E.2.11 Maximum Interest Rate for Instalments and Determination of Charge for Eligible Site Plan and Zoning By-law Amendment Applications No maximum interest rate was previously prescribed. As per Bill 23, the maximum interest rate is set at the average prime rate plus 1%. This maximum interest rate provision would apply to all instalment payments and eligible site plan and zoning by- law amendment applications occurring after November 28, 2022. E.2.12 Requirement to Allocate Funds Received Annually, beginning in 2023, municipalities are required to spend or allocate at least 60% of the monies in a reserve fund at the beginning of the year for water, wastewater, and services related to a highway. Other services may be prescribed by the regulation. E.2.13 Bill 134: Affordable Homes and Good Jobs Act, 2023 The exemption for affordable residential units was included in the More Homes Built Faster Act (Bill 23), enacted by the Province on November 28, 2022. Under this legislation, affordable residential units were defined within subsection 4.1 of the D.C.A. and exemptions for D.C.s were provided in respect of this definition. While the legislation was enacted in November 2022, the ability for municipalities to implement the exemptions is based on the "Affordable Residential Units for the Purposes of the Development Charges Act, Bulletin" published by the Minister of Municipal Affairs and Housing. This bulletin informs the average market rent and purchase price to be used in determining which developments qualify as affordable residential units. This bulletin was published on April 5, 2024. Bill 134 received Royal Assent on December 4, 2023 and provides for a modification to the affordable residential unit definition by: Watson & Associates Economists Ltd. PAGE E-7 - Introducing an income-based test for affordable rent and purchase price; and - Increasing the threshold for the market test of affordable rent and purchase price. This change provides the exemption based on the lesser of the two measures. Moreover, the rules in subsection 4.1 of the D.C.A. are unchanged with respect to: - The tenant and purchaser transacting the affordable unit being at arm's length; - The intent of maintaining the affordable residential unit definition for a 25-year period, requiring an agreement with the municipality (which may be registered on title); and - Exemptions for attainable residential units and associated rules (requiring further regulations). The following table provides a comparison of the definitions provided through Bill 23 and those provided through Bill 134 (underlining added for emphasis). Item Bill 23 Definition Bill 134 Definition (Current D.C.A. Definition) Affordable residential unit rent (subsection 4.1 (2), para. 1) The rent is no greater than 80 per cent of the average market rent, as determined in accordance with subsection (5). The rent is no greater than the lesser of, i. the income-based affordable rent for the residential unit set out in the Affordable Residential Units bulletin, as identified by the Minister of Municipal Affairs and Housing in accordance with subsection (5), and ii. the average market rent identified for the residential unit set out in the Affordable Residential Units bulletin. Average market rent/rent based on income (subsection 4.1 (5)) for the purposes of subsection 4.1 (2), para. 1 The average market rent for the year in which the residential unit is occupied by a tenant, as identified in the bulletin entitled the "Affordable Residential The Minister of Municipal Affairs and Housing shall, (a) determine the income of a household that, in the Minister's opinion, is at Watson & Associates Economists Ltd. PAGE E-8 Item Bill 23 Definition Bill 134 Definition (Current D.C.A. Definition) Units for the Purposes of the Development Charges Act, 1997 Bulletin." the 60th percentile of gross annual incomes for renter households in the applicable local municipality; and (b) identify the rent that, in the Minister's opinion, is equal to 30 per cent of the income of the household referred to in clause (a). Affordable residential unit ownership (subsection 4.1 (3), para. 1) The price of the residential unit is no greater than 80 per cent of the average purchase price, as determined in accordance with subsection (6). The price of the residential unit is no greater than the lesser of, i. the income-based affordable purchase price for the residential unit set out in the Affordable Residential Units bulletin, as identified by the Minister of Municipal Affairs and Housing in accordance with subsection (6), and ii. 90 per cent of the average purchase price identified for the residential unit set out in the Affordable Residential Units bulletin. Average market purchase price/purchase price based on income (subsection 4.1 (6)) for the purposes of subsection 4.1 (3), para. 1 The average purchase price for the year in which the residential unit is sold, as identified in the bulletin entitled the "Affordable Residential Units for the Purposes of the Development Charges Act, 1997 Bulletin," as it is amended from time to time, that is published by the Minister of Municipal Affairs and Housing on a website of the Government of Ontario. The Minister of Municipal Affairs and Housing shall, (a) determine the income of a household that, in the Minister's opinion, is at the 60th percentile of gross annual incomes for households in the applicable local municipality; and (b) identify the purchase price that, in the Minister's opinion, would result in annual accommodation costs Watson & Associates Economists Ltd. PAGE E-9 Item Bill 23 Definition Bill 134 Definition (Current D.C.A. Definition) equal to 30 per cent of the income of the household referred to in clause (a) Note: the Affordable Unit exemption came into force on June 1, 2024. E.3 Bill 185: Cutting Red Tape to Build More Homes Act On April 10, 2024, the Province released Bill 185: Cutting Red Tape to Build More Homes Act. The Bill received Royal Assent on June 6, 2024. This Bill reversed many of the key changes that were implemented through Bill 23. The following sections provide a summary of the changes. E.3.1 Revised Definition of Capital Costs Bill 185 reversed the capital cost amendments of Bill 23 by reinstating studies as an eligible capital cost. The following paragraphs were added to subsection 5(3) of the D.C.A.: 5. Costs to undertake studies in connection with any of the matters referred to in paragraphs 1 to 4. 6. Costs of the development charge background study required under section 10. E.3.2 Removal of the Mandatory Phase-in As noted in Section H.2 above, Bill 23 required the phase-in of charges imposed in a D.C. by-law over a five-year term for any by-laws passed after January 1, 2022. Bill 185 removed this mandatory phase-in. This change is effective for any D.C. by-laws passed after Bill 185 came into effect. For site plan and zoning by-law amendment applications that were made prior to Bill 185 receiving Royal Assent, the charges payable will be the charges that were in place on the day the planning application was made (i.e., including the mandatory phase-in). Watson & Associates Economists Ltd. PAGE E-10 E.3.3 Process for Minor Amendments to D.C. By-laws Section 19 of the D.C.A. requires that a municipality must follow sections 10 through 18 of the D.C.A. (with necessary modifications) when amending D.C. by-laws. Sections 10 through 18 of the D.C.A. generally require the following: - Completion of a D.C. background study, including the requirement to post the background study 60 days prior to passage of the D.C. by-law; - Passage of a D.C. by-law within one year of the completion of the D.C. background study; - A public meeting, including notice requirements; and - The ability to appeal the by-law to the Ontario Land Tribunal. Bill 185 allows municipalities to undertake minor amendments to D.C. by-laws for the following purposes without adherence to the requirements noted above (with the exception of the notice requirements): 1. To repeal a provision of the D.C. by-law specifying the date the by-law expires or to amend the provision to extend the expiry date (subject to the 10-year limitations provided in the D.C.A.); 2. To impose D.C.s for studies, including the D.C. background study; and 3. To remove the provisions related to the mandatory phase-in of D.C.s. Minor amendments related to items 2 and 3 noted above may be undertaken only if the D.C. by-law being amended was passed after November 28, 2022, and before Bill 185 took effect. Moreover, the amending by-law must be passed within six months of Bill 185 coming into effect. Notice requirements for these minor amending by-laws are similar to the typical notice requirements, with the exception of the requirement to identify the last day for appealing the by-law (as these provisions do not apply). E.3.4 Reduction of D.C. Rate Freeze Timeframe Bill 108 provided for the requirement to freeze the D.C.s imposed on developments subject to a site plan and/or a zoning by-law amendment application. The D.C. rate for these developments is "frozen" at the rates that were in effect at the time the site plan Watson & Associates Economists Ltd. PAGE E-11 and/or zoning by-law amendment application was submitted (subject to applicable interest). Once the application is approved by the municipality, if the date the D.C. is payable is more than two years from the approval date, the D.C. rate freeze would no longer apply. Bill 185 reduced the two-year timeframe to 18 months. E.3.5 Modernizing Public Notice Requirements The D.C.A. sets out the requirements for municipalities to give notice of public meetings and of by-law passage. These requirements are prescribed in sections 9 and 10 of O. Reg. 82/98 and include giving notice in a newspaper of sufficiently general circulation in the area to which the by-law would apply. The regulatory changes modernized public notice requirements by allowing municipalities to provide notice on a municipal website if a local newspaper is not available. E.4 Bill 17: Protect Ontario by Building Faster and Smarter Act, 2025 On May 12, 2025, the Province released Bill 17: Protect Ontario by Building Faster and Smarter Act, 2025. The Bill received Royal Assent on June 5, 2025. This Bill introduces some additional exemptions, changes to the timing of payment for residential D.C.s, and provides regulatory authority to make future changes. The following subsections provide a summary of the changes: E.4.1 Deferral of Residential D.C. Payments to Occupancy Changes to section 26.1 of the D.C.A. provide that a D.C. payable for residential development (other than rental housing developments, which are subject to payment in instalments) are payable upon the earlier of the issuance of an occupancy permit, or the day the building is first occupied. Only under circumstances prescribed in the regulations may the municipality require a financial security. As such, the prescribed circumstances may allow for securities when no occupancy permit is required. Municipalities shall not impose interest on the deferral of D.C. payment to occupancy. Watson & Associates Economists Ltd. PAGE E-12 E.4.2 Removal of Interest for Legislated Instalments Changes to section 26.1 of the Act remove the ability to charge interest on instalments for rental housing and institutional development. This also applies to future instalments for existing deferrals. E.4.3 Early Payment for Residential/Institutional Changes provide that a person required to pay a D.C. for residential or institutional development (i.e. instalments or at occupancy), can pay earlier without the requirement to enter into an early payment agreement. E.4.4 Exemption for Long-term Care Homes Before this change, long-term care homes were subject to the instalment payment provisions of the D.C.A. As of June 5, 2025, Long-term care homes are exempt from D.C.s, as well as all future instalment payments, where applicable. E.4.5 Revised Definition of Capital Costs Section 5(3) of the D.C.A. provides for a definition of capital costs that are eligible for inclusion in the D.C. calculations. The changes introduced by Bill 17 added the following wording to the beginning of the section: "Subject to the regulations". As such, the Province may make changes to limit the definition of capital costs via changes to the D.C. regulations. E.4.6 Expanded Simplified D.C. By-law Amendment Process In addition to the reason for the simplified process set out in Section H.3.3, a D.C. by- law may now also be amended through the simplified amendment process to repeal the indexing provision or decrease the D.C. for one or more types of development. E.4.7 Lower Charge - Current vs. Rate Freeze This change provides that the municipality must charge the lower of the D.C. calculated with the rate freeze (including interest) and the D.C. at current rates at the time the D.C. is payable. This change assists where municipalities reduce their D.C. and therefore can impose the reduced D.C. in cases where the rate freeze applies. Watson & Associates Economists Ltd. PAGE E-13 E.4.8 Grouping of Services for the Purposes of Using Credits This change provides the Province with the ability to make changes through the regulations to group D.C. services together for the purposes of applying D.C. credits. E.4 Bill 60: Fighting Delays, Building Faster Act, 2025 The Provincial government introduced Bill 60, Fighting Delays, Building Faster Act, 2025 and Regulatory Proposals MMAH2018 and 25MMAH030 on October 23, 2025. The Bill received Royal Assent on November 27, 2025. The following subsections provide a summary of the changes: E.4.1 Addition of Class of Service for Land Acquisition The legislative change provides for land acquisition as a separate class of service1. Anticipated land acquisition capital needs are to be grouped together for the purposes of the D.C. calculations. Land acquisition capital needs are also to be excluded from the historical Level of Service calculations. The anticipated capital costs for land are restricted to 10 years for all services except the following: - Water; - Wastewater; - Stormwater; - Service related to a Highway; - Electrical; - Transit; - Police; and - Fire. As land acquisition is considered a class of service, municipalities are required to establish a separate reserve fund for these capital costs. As such, funds are to be segregated for this purpose only and used solely for land costs. Similar to other reserve 1 Section 7 of the D.C.A. states that a class of service may be established for the purposes of a D.C. by-law that is a combination of D.C. eligible services or a subset of a D.C. eligible service. Watson & Associates Economists Ltd. PAGE E-14 funds, monies in this reserve fund can be borrowed and repaid, with interest. With respect to credits, municipalities need to ensure appropriate accounting of credits for land separately from credits for other applicable services. Section 35 of the D.C.A. is amended to add an exception to the use of monies in established reserve funds. This section states that monies in a reserve fund can be used for land acquisition, however, they cannot be used for land acquisition if those costs are to be paid for with the reserve fund established for land acquisition. E.4.2 Required Timelines for the Annual Treasurer's Statement Section 43(1) of the Act has been amended to require the Treasurer's statements to be completed by June 30 of each year (previously based on a date determined by Council). Further, Section 43(3) of the Act is amended to require a copy of the Treasurer's statement to be submitted to the Minister by July 15 of each year. E.4.3 Addition of Requirements for Local Service Policies Subsections 59(2.2) through 59(2.11) of the Act generally set out the following: - A Local Service Policy is required for all D.C. eligible services to which a D.C. by-law imposes a charge and where some part of the service will be provided as a local service; - A Local Service Policy is required to impose a condition of local services on development and only to the extent it has been identified in the Local Service Policy. That is, a municipality could not require a work or classes of work to be provided as a local service if it is not identified as such in the Local Service Policy; o This does not apply where a municipality does not impose a D.C. for that service; o This applies the day a municipality establishes the Local Services Policy or 18 months after Bill 60 received Royal Assent; - Required content for a Local Service Policy: o Works or classes of works related to development that are intended to be required as a Local Service - Optional content for a Local Service Policy: o Works or classes of works that are not intended to be required as a Local Service; Watson & Associates Economists Ltd. PAGE E-15 o Works or classes of works that are partially required as a Local Service; - The municipality shall give a copy of the Local Service Policy to the Minister of Municipal Affairs and Housing upon request, by the date requested; and - The Local Service Policy must be reviewed, requiring a resolution of Council declaring if a revision is needed. The Resolution shall be passed at the time of passing any D.C. by-law or when a revision to the policy is required. E.4.4 Requirement to Provide Documents to the Minister Changes to Section 10 and Section 13 of the D.C.A. require municipalities to provide copies of documents to the Minister upon request, by the date requested. In addition, section 59(2.8) of the Act requires a copy of the Local Service Policy to be provided to the Minister upon request, by the date requested. E.4.5 Regulatory Changes Bill 60 also provided for regulatory changes to Ontario Regulation 82/98. These changes are with respect to the following matters: Merging of Credits This change merges water supply services and wastewater services for the purposes of credits. As provided in subsection 2 (4) of the D.C.A., the D.C.-eligible services of water supply and wastewater include distribution and treatment, and sewers and treatment, respectively. Transparency of B.T.E. Calculations Regulatory changes require municipalities to provide greater details with respect to how the growth-related and non-growth-related shares of the costs are determined. This appears to be required for each service, rather than on a project-by-project basis. Details of Land Acquisition Section 8 of Ontario Regulation 82/98 has been amended to require land acquisition costs to be included in the D.C. background presentation of: - The total of the estimated capital costs relating to the service; Watson & Associates Economists Ltd. PAGE E-16 - The allocation of the total of the estimated costs between costs that would benefit new development and costs that would benefit existing development; - The total of the estimated capital costs relating to the service that will be incurred during the term of the proposed development charge by-law; - The allocation of the costs incurred during the term of the proposed by-law between costs that would benefit new development and costs that would benefit existing development; and - The estimated and actual value of credits that are being carried forward relating to the service. Information Accessibility The changes increase reporting requirements for the Annual Treasurer's Statements to include: - The amount from each reserve fund that was committed to a project, but had not been spent, as of the end of the year; - The amount of debt that had been issued for a project as of the end of the year; and - Identify where in the D.C. background study the project's capital costs were estimated. This does not apply in circumstances where a municipality uses a unique identifier in both background studies and treasurer's statements to identify each project. Watson & Associates Economists Ltd. PAGE F-1 Appendix F Capital Cost and Benefit to Existing Methodology Watson & Associates Economists Ltd. PAGE F-1 Appendix F: Capital Cost and Benefit to Existing Methodology Based on the regulatory changes provided through Bill 60: Fighting Delays, Building Faster Act, 2025, there is a requirement to provide greater detail with respect to how the non-growth-related shares (i.e. B.T.E. deduction methodology) of the total estimated costs and the costs that will be incurred during the term of the by-law are determined for each service. The following provides this information on a service-by-service basis as well as a description of how the capital costs were estimated. Watson & Associates Economists Ltd. PAGE F-2 Table F-1 Methodology for Determining Capital Costs and B.T.E. Calculations Service Capital Cost Methodology B.T.E. Calculation Methodology Fire Protection Services - Facilities: Capital costs estimates for new facility construction were provided by the Township based on recent construction activity. - Facilities: B.T.E. calculations were based on the proposed total square footage of the replacement/expansion and comparing it to what is currently in place. Services Related to a Highway - Roads & Trails: Cost estimates were based on the Township's capital budget - Facilities: Cost estimates provided by the Township - Vehicles: Cost estimates based on estimated replacement costs of similar Township vehicles - Roads & Trails: these projects were determined that they would proportionately benefit existing and future development. B.T.E is calculated based on existing population and employment as a percentage of future population and employment - Facilities: the public works garage expansion was determined that it would benefit growth and current populations 50/50 based on feedback from staff - Vehicles: All vehicles and equipment are new to provide services for new growth and are not replacing any existing items. As a result, a B.T.E. deduction has not been applied. Parks and Recreation - Recreation facilities: Provision for facility space is based on the maximum allowable within the historical level of service. - Parkland Development, Trails and Amenities: Costs are based on the estimate costs of new parkland development and future acres of parkland development, annual provisions for Waterfront Master Plan implementation and the Township's capital budget forecast. - Fleet: capital costs for fleet have been included to maintain the Township's current service levels. - Recreation facilities and fleet: given that all of the recreation facilities and fleet included in the D.C. calculation are new and providing additional facility space and vehicles to accommodate growth, a benefit to existing deduction has not been made. - Parkland Development, Trails and Amenities: New parkland development is required for new development and does not have a B.T.E. deduction applied. Trails and Waterfront Master Plan Implementation were determined that they would proportionately benefit existing and future development. B.T.E. is calculated based on existing population as a percentage of future population. (i.e. 90%) - Growth Studies (including studies within specific - Cost estimates are determined based on a review of recent cost estimates for similar studies. - Non-growth-related shares for studies have been determined on a project-by- - project basis through a review of the scope of each study. Based on this review, - an allocation to account for the benefit to existing development is made. For - example, although transportation master plans are generally undertaken to identify - the new capital projects that are required to accommodate new development, - there is a benefit to the existing community wherein existing policies and practices Watson & Associates Economists Ltd. PAGE F-3 Service Capital Cost Methodology B.T.E. Calculation Methodology service areas) - are also reviewed through the study. As a result, a 25% allocation to account for - the non-growth-related share of this project has been made. Land - Cost estimates are based on the application of per acre land costs to the total acres of land required to be purchased for the new facilities. Land costs are based on recent appraisals completed by the Township and vary based on the anticipated location of the land to be purchased. for the purpose of cash-in-lieu of parkland calculations. - In general, the land costs included in the D.C. calculation have B.T.E. deductions - consistent with the facility projects that they relate to. land costs included in the - D.C. calculation are related to new facilities and as such, the B.T.E. is tied to the - specific facilities B.T.E. calculations Watson & Associates Economists Ltd. PAGE G-1 Appendix G Proposed D.C. By-law THE CORPORATION OF THE TOWNSHIPSHIP OF SOUTH STORMONT BY-LAW NUMBER 2026-___ A BY-LAW FOR THE IMPOSITION OF DEVELOPMENT CHARGES WHEREAS Section 2(1) of the Development Charges Act, 1997, S.O. 1997, c. 27, provides that the council of a municipality may by by-law impose development charges against land to pay for increased capital costs required because of increased needs for services arising from the development of the area to which the by-law applies; AND WHEREAS the Township of South Stormont will experience growth through development and re-development; AND WHEREAS development and re-development requires the provision of physical and social services by the Township of South Stormont; AND WHEREAS Council desires to ensure that the capital cost of meeting growth- related demands for or burden on municipal services does not place an excessive financial burden on the Township of South Stormont 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 Council, at its meeting of XXXX, 2026, approved a report entitled, Township of South Stormont 2026 Development Charges Background Study dated March 19, 2026, prepared by Watson & Associates Economists Ltd.; AND WHEREAS Council has given Notice in accordance with Section 12 of the Act of its developmental changes proposal and held a public meeting on XXXX, 2026; NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE TOWNSHIP OF SOUTH STORMONT ENACTS AS FOLLOWS: 1. INTERPRETATION 1.1 Unless otherwise stated: (1) a reference to any statute or regulation refers to a statue or regulation of Ontario as it may be amended or replaced from time to time; (2) a reference to a by-law refers to a by-law of the Township as it may be amended or replaced from time to time; and (3) a reference to a section, subsection, paragraph, clause, subclause or schedule is a reference to this By-law's section, subsection, paragraph, clause, subclause or schedule. 1.2 The headings in this By-law are for convenience only and do not form part of this By-law. 1.3 If any part of this By-law is determined to be invalid by a court of competent jurisdiction, the invalid part is severed, and the remainder continues to be valid. 1.4 In this By-law: "Act" means the Development Charges Act, 1997; "Accessory Use" means where used to describe a use, building, or structure that the use, building or structure is naturally and normally incidental, subordinate in purpose of floor area or both, and exclusively devoted to a principal use, building or structure; "Ancillary Residential Use" means a residential dwelling that would be ancillary to a single-detached dwelling, semi-detached dwelling, or row dwelling; "Apartment" means any residential unit within a building containing three or more dwelling units where access to each residential unit is obtained through a common entrance or entrances from the street level and the residential units are connected by an interior corridor. Despite the foregoing, an apartment includes stacked townhouse dwellings; "Bedroom" means a habitable room larger than seven square metres, including a den, study or other similar area, but does not include a bathroom, living room, dining room or kitchen; "Board of Education" means a board defined in Section 1(1) of the Education Act, R.S.O. 1990, c. E.2; "Bona Fide Farming Operation" means the proposed development that will qualify as a farm business operating with a valid Farm Business Registration Number issued by the Ontario Ministry of Agriculture, Food and Rural Affairs and be assessed in the Farmland Realty Tax Class by the Ontario Property Assessment Corporation; "Building Code Act" means the Building Code Act, 1992, S.O. 1992, c. 23; "Capital Cost" means costs incurred or proposed to be incurred by the Township or a local board thereof directly or by others on behalf of and as authorized by the Township or local board: (1) to acquire land or an interest in land, including a leasehold interest; (2) to improve land; (3) to acquire, lease, construct or improve buildings and structures; (4) to acquire, construct or improve facilities including; (a) furniture and equipment other than computer equipment; and (b) material acquired for circulation, reference or information purposes by a library board as defined in Section 1 of the Public Libraries Act, R.S.O. 1990, c. P.44; and (c) rolling stock with an estimated useful life of seven years or more; and (5) to undertake studies in connection with any matter under the Act and any of the matters in clauses (1) to (4) above, including the development charge background study required for the provision of services designated in this By-law within or outside the Township, including interest on borrowing for those expenditures under clauses (1) to (4) above that are growth-related; "Commercial" means any use of land, structures or buildings for the purposes of buying or selling commodities and services, but does not include industrial or agricultural uses, but does include hotels, motels, motor inns and boarding, lodging and rooming houses; "Council" means the Council of the Township; "Development" means the construction, erection or placing of one or more buildings or structures on land or the making of an addition or alteration to a building or structure that the effect of increasing the size of usability thereof, and includes redevelopment; "Development Charge" means a charge imposed with respect to this By-law; "Dwelling Unit" means any part of a building or structure used, designed or intended to be used as a domestic establishment in which one or more persons may sleep and may be provided with culinary and sanitary facilities for their exclusive use; "Existing" means the number, use and size that existed as of the date this By-law was passed; "Farm Building" means that part of a bona fide farming operation encompassing barns, silos and other ancillary development to an agricultural use, but excluding a residential use. Notwithstanding the foregoing, a farm building does not include retails sales activities including, but not limited to restaurants; banquet facilities; hospitality and accommodation facilities; gift shops; services related to grooming, boarding or breeding of household pets; and marijuana and alcohol processing or production facilities; "Gross Floor Area" means: (1) in the case of a residential building or structure, the total area of all floors above grade of a dwelling unit measured between the outside surfaces of exterior walls or between the outside surfaces of exterior walls and the centre line of party walls dividing the dwelling unit from any other dwelling unit or other portion of a building; and (2) in the case of a non-residential building or structure, or in the case of a mixed-use building or structure in respect of the non-residential portion thereof, the total area of all building floors above or below grade measured between the outside surfaces of the exterior walls, or between the outside surfaces of exterior walls and the centre line of party walls dividing a non- residential use and a residential use, except for: (a) a room or enclosed area within the building or structure above or below that is used exclusively for the accommodation of heating, cooling, ventilating, electrical, mechanical or telecommunications equipment that service the building; (b) loading facilities above or below grade; and (c) a part of the building or structure below grade that is used for the parking of motor vehicles or for storage or other accessory use; "Industrial" means lands, buildings or structures used or designed or intended for use for manufacturing, processing, fabricating or assembly of raw goods, warehousing or bulk storage of goods, and includes office uses and the sale of commodities to the general public where such uses are accessory to an industrial use, but does not include the sale of commodities to the general public through a warehouse club; "Institutional" means development of a building or structure intended for use, (1) as a long-term care home within the meaning of Subsection 2(1) of the Fixing Long-Term Care Act, 2021, S.O. 2021, c.39, Sched. 1; (2) as a retirement home within the meaning of Subsection 2(1) of the Retirement Homes Act, 2010, S.O. 2010, c. 11; (3) by any of the following post-secondary institutions for the objects of the institution: (a) a university in Ontario that receives direct, regular and ongoing operating funding from the Government of Ontario; (b) a college or university federated or affiliated with a university described in Subclause (a); or (c) an Indigenous Institute prescribed for the purposes of Section 6 of the Indigenous Institutes Act, 2017, S.O. 2017, c. 34, Sched. 20; (4) as a memorial home, clubhouse or athletic grounds by an Ontario branch of the Royal Canadian Legion; or (5) as a hospice to provide end of life care; "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 Township or any part or parts thereof; "Maximum Interest Rate" is as defined by s. 26.3 of the Act; "Multiple dwellings" means all dwellings other than Single-Detached, Semi- Detached, Apartment, and Special Care dwelling units; "Non-Profit Housing" means development of a building or structure intended for use as residential premises by: (1) a corporation to which the Not-for-Profit Corporations Act, 2010, S.O. 2010, c. 15, applies that is in good standing under that act and whose primary object is to provide housing; (2) a corporation without share capital to which the Canada Not-for-profit Corporations Act, S.C. 2009, c. 23, applies that is in good standing under that act and whose primary object is to provide housing; (3) a non-profit housing co-operative that is in good standing under the Co- operative Corporations Act, R.S.O. 1990, c. C.35; or (4) a corporation to which the Housing Development Act, R.S.O. 1990, c. H.18 applies that is in good standing under that act; "Non-Residential Use" means a building or structure of any kind whatsoever used, designed or intended to be used for other than a residential use; "Owner" means the owner of land or a person who has made application for an approval for the development of land upon which a development charge is imposed; "Place of Worship" means that part of a building or structure that is exempt from taxation as a place of worship under the Assessment Act, R.S.O. 1990, c. A.31; "Rental Housing" means development of a building or structure with four or more dwelling units all of which are intended for use as rented residential premises; "Residential Dwelling" 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; "Residential Use" means the use of a building or structure or portion thereof for one or more dwelling units. This also includes a dwelling unit on land that is used for an agricultural use; "Row Dwelling" means a building containing three or more attached dwelling units in a single row, each of which dwelling units has an independent entrance from the outside and is vertically separated from any abutting dwelling unit; "Semi-Detached Dwelling" means a dwelling unit in a residential building consisting of two dwelling units having one vertical wall or one horizontal wall, but not other parts, attached or another dwelling unit where the residential unit are not connected by an interior corridor; "Service" means a service or class of service designated in Section 2 of this By- law, and "Services" shall have a corresponding meaning; "Servicing Agreement" means an agreement between a landowner and the Township relative to the provision of municipal services to specified land within the Township; "Single-Detached Dwelling Unit" means a residential building consisting of one dwelling unit and not attached to another structure; "Special Care Dwelling Unit" means a building not otherwise defined herein containing more than four dwelling units where the occupants have the right to use in common halls, stairs, yards, common rooms and accessory buildings, which dwelling units may or may not have exclusive sanitary and/or culinary facilities, that is designed to accommodate individuals with specific needs, where meals are provided within the development on a regular basis and includes a bedroom, student residence, retirement home and lodge, nursing home, granny flat, accessory dwelling and group home; "Stacked Townhouse Dwelling Unit" means two row dwellings, one on top of each other; "Township" means the Corporation of the Township of South Stormont. 2. DESIGNATION OF SERVICES 2.1 The categories of services and classes of service for which development charges are imposed under this By-law are as follows: (1) Fire Protection Services; (2) Services Related to a Highway; (3) Parks and Recreation Services; (4) Land; and (5) Growth-Related Studies Services. 2.2 For greater certainty, this By-law does not impose development charges for water or wastewater services. Capital charges associated with water and wastewater services provided by the Township are recovered pursuant to a separate by-law. 3. APPLICATION OF BY-LAW RULES 3.1 Development charges shall be payable in the amounts set out in this By-law where: (1) the development of the lands requires any of the approvals set out in Subsection 3.4(1). Area to Which By-law Applies 3.2 Subject to Section 3.3, this By-law applies to all lands in the Township of South Stormont whether or not the land or use thereof is exempt from taxation under Sections 3, 4, 6, 6.1, 21, and 22 of the Assessment Act. 3.3. Notwithstanding Section 3.2 above, this By-law shall not apply to lands that are owned by and used for the purposes of: (1) the Township or a Local Board thereof; (2) a board of education; (3) the Corporation of the United Counties of Stormont, Dundas, and Glengarry; or (4) land vested in or leased to a university that receives regular and ongoing operating funds from the government for the purposes of post-secondary education if the development is intended to be occupied and used by the university. Approvals for Development 3.4 (1) Development charges shall be imposed on all lands, buildings, or structures that are developed for residential or non-residential uses if the development requires: (a) 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; (b) the approval of a minor variance under Section 45 of the Planning Act; (c) a conveyance of land to which a by-law passed under Subsection 50(7) of the Planning Act applies; (d) the approval of a plan of subdivision under Section 51 of the Planning Act; (e) a consent under Section 53 of the Planning Act; (f) the approval of a description under Section 50 of the Condominium Act, R.S.O. 1990, c. C.26; or (g) the issuing of a permit under the Building Code Act in relation to a building or structure. (2) No more than one development charge for each service designated in Section 2.1 shall be imposed upon any lands, buildings or structures to which this By-law applies even though two or more of the actions described in Subsection 3.4(1) are required before the lands, buildings or structures can be developed. (3) Despite Subsection 3.4(2), if two or more of the actions described in Subsection 3.4(1) occur at different times, additional development charges shall be imposed if the subsequent action has the effect or increasing the need for services. Exemptions 3.5 Notwithstanding the provisions of this By-law, development charges shall not be imposed with respect to: (1) affordable and attainable residential units that meet the criteria set out in Subsections 4.1(2), (3), or (4) of the Act; (2) affordable residential units required pursuant to Section 35.2 and Subsection 16(4) of the Planning Act (Inclusionary Zoning); (3) non-profit housing units; (4) long-term care homes; (5) an enlargement to an existing dwelling unit; (6) a second residential unit in an existing or new detached house, semi- detached dwelling, or row dwelling on a parcel of land on which residential use, other than ancillary residential use, is permitted, if all buildings and structures ancillary to the existing or new detached house, semi-detached dwelling, or row dwelling cumulatively contain no more than one residential unit; (7) a third residential unit in an existing or new detached house, semi- detached dwelling, or row dwelling on a parcel of land on which residential use, other than ancillary residential use, is permitted, if no building or structure ancillary to the existing or new detached house, semi-detached dwelling, or row dwelling contains any residential units; (8) one residential unit in a building or structure ancillary to an existing or new detached house, semi-detached dwelling, or row dwelling on a parcel of land if the existing or new detached house, semi-detached dwelling, or row dwelling contains no more than two residential units and no other building or structure ancillary to the existing or new detached house, semi- detached dwelling, or row dwelling contains any residential units; (9) for the purposes of Subsection (8), a residential dwelling unit in a building or structure ancillary to an existing or new single-detached dwelling, semi- detached dwelling, or row dwelling must be a Dwelling, Secondary Unit (Detached) as defined in the Township's Zoning By-law; (10) in an existing rental residential building, which contains four or more residential dwelling units, the creation of the greater of one residential dwelling unit or 1 percent of the existing residential dwelling units; and 3.6 Exemption for Industrial Development: 3.6.1 Notwithstanding any other provision of this By-law, no development charge is payable with respect to an enlargement of the gross floor area of an existing industrial building where the gross floor area is enlarged by 50 percent or less. 3.6.2 If the gross floor area of an existing industrial building is enlarged by greater than 50 percent, the amount of the development charge payable in respect of the enlargement is the amount of the development charge that would otherwise be payable multiplied by the fraction determined as follows: (1) determine the amount by which the enlargement exceeds 50 percent of the gross floor area before the enlargement; and (2) divide the amount determined under Subsection (1) by the amount of the enlargement. 3.6.3 For the purpose of Section 3.6, "existing industrial building" is used as defined in O. Reg. 82/98 made under the Act. 3.6.4 The exemption for an existing industrial building provided by this Section shall be applied to a maximum of 50 percent of the gross floor area before the first enlargement for which an exemption from the payment of development charges was granted pursuant to this By-law. 3.7 Other Exemptions: 3.7.1 Notwithstanding the provisions of this By-law, development charges shall not be imposed with respect to: (1) farm buildings; and (2) places of worship and cemeteries. Discounts 3.8 The development charge payable for rental housing developments will be reduced based on the number of bedrooms in each unit as follows: (a) three or more bedrooms - 25% reduction; (b) two bedrooms - 20% reduction; and (c) all other bedroom quantities - 15% reduction. Amount of Charges Residential 3.9 The development charges set out in Schedule "A" shall be imposed on residential uses of lands, buildings, or structures, including a dwelling unit accessory to a non-residential use and, in the case of a mixed-use building or structure, on the residential uses in the mixed-use building or structure, according to the type of residential unit, and calculated with respect to each of the services according to the type of residential use. Non-Residential 3.10 The development charges described in Schedule "A" to this by-law shall be imposed on non-residential uses of lands, buildings, or structures, and, in the case of a mixed-use building or structure, on the non-residential uses in the mixed-use building or structure, and calculated with respect to each of the services according to the total floor area of the non-residential use. Reduction of Development Charges for Redevelopment 3.11 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 60 months prior to the date of payment of development charges in regard 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, in order to facilitate the redevelopment, the development charges otherwise payable with respect to such redevelopment shall be reduced by the following amounts: (1) in the case of a residential building or structure or, in the case of a mixed- use building or structure, the residential uses in the mixed-use building or structure, an amount calculated by multiplying the applicable development charge under Subsection 3.9 by the number, according to type, of dwelling units that have been or will be demolished or converted to another principal use; and (2) in the case of a non-residential building or structure or, in the case of mixed-use building or structure, the non-residential uses in the mixed-use building or structure, an amount calculated by multiplying the applicable development charges under Subsection 3.10 by the gross floor area 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. Time of Payment of Development Charges 3.12 Development charges are due and payable in full to the Township on the date the first building permit is issued for any land, buildings, or structures affected by the applicable development charge, and a building permit with respect to a building or structure shall be withheld where the applicable development charge has not been paid pursuant to Section 28 of the Act. 3.13 Notwithstanding Section 3.12, development charges for rental housing and institutional developments are due and payable in 6 equal installments commencing with the first installment payable on the date of occupancy and each subsequent installment payable on the anniversary date each year thereafter. 3.14 Where the development of land results from the approval of a Site Plan or Zoning By-law Amendment received and approved between January 1, 2020, and June 5, 2024, and the approval of the application occurred within 2 years of building permit issuance, the development charges under Sections 3.9, 3.10, and 3.11 shall be calculated based on the development charges set out in Schedule "A" on the date of the planning application, including interest, based on the maximum interest rate or the current rate in effect. Where both planning applications apply, development charges under Sections 3.9, 3.10, and 3.11 shall be calculated on the development charges set out in Schedule "A" on the date of the later planning application, including interest, based on the maximum interest rate. 3.15. Where the development of land results from the approval of a Site Plan or Zoning By-law Amendment received on or after January 1, 2020, where the approval of the application occurred on or after June 6, 2024, and the approval of the application occurred within 18 months of building permit issuance, the development charges under Sections 3.9, 3.10, and 3.11 shall be calculated based on the development charges set out in Schedule "A" on the date of the planning application, including interest, based on the maximum interest rate or the current rate in effect. Where both planning applications apply, development charges under Sections 3.9, 3.10, and 3.11 shall be calculated on the development charges set out in Schedule "A" on the date of the latter planning application, including interest, based on the maximum interest rate. 3.16. Notwithstanding Sections 3.12 to 3.15, Council from time to time, and at any time, may enter into agreements providing for all or any part of a development charge to be paid before or after it would otherwise be payable, in accordance with Section 27 of the Act. 3.17. Notwithstanding Subsections 3.14 and 3.15, the development charges payable are the lower of the rate calculated in accordance with Subsections 3.14 and 3.15 or the rate in force on the date of building permit issuance. 3.18. Interest for the purposes of Subsections 3.14 and 3.15 shall be determined as prescribed in the Act. 3.19. Interest for the purposes of Subsection 3.13 may only be accrued up to November 3, 2025. 3.20 In accordance with Section 26.1 of the Act, a development charge in respect of residential development, other than rental housing or institutional development, shall be paid in full on the earlier of: (1) the day a permit is issued under the Building Code Act authorizing occupation of the building; and (2) the day the building is first occupied. 3.21 Notwithstanding Subsections 3.13 and 3.20, should the person required to pay the development charge waive the requirement to pay as per Subsection 3.13 of 3.20, the development charge may be paid earlier, without entering into an agreement made under Section 27 of the Act. 4. PAYMENT BY SERVICES 4.1 Council may authorize an owner, through an agreement under Section 38 of the Act, to substitute to the owner's development, as may be specified in an agreement, by the provision, at the sole expense of the owner, of services in lieu. Such an agreement shall further specify that where the owner provides services in lieu that realte to a service to which a development charge under this by-law relates, in accordance with the agreement, Council shall give to the owner a credit against the development charge otherwise applicable to the development equal to the reasonable cost to the owner of providing the service in lieu, provided such credit shall not exceed the total development charge payable by an owner to the Township. 5. INDEXING 5.1 Development charges imposed pursuant to this By-law shall be adjusted annually, without amendment to this By-law, on January 1st, in accordance with the last year-over-year change in the Statistics Canada Non-residential Building Construction Price Index for Ottawa-Gatineau. 6. SCHEDULES 6.1 The following schedules shall form part of this By-law: Schedule "A" - Residential and Non-Residential Development Charges 7. CONFLICTS 7.1 Where the Township and an owner or former owner have entered into an agreement with respect to land within the area to which this By-law applies and a conflict exists between the provisions of this By-law and such agreement, the provisions of the agreement shall prevail to the extent that there is a conflict. 7.2 Notwithstanding Section 7.1, where a development that is the subject of an agreement to which Section 7.1 applies is subsequently the subject of one or more of the actions described in Subsection 3.4(1), an additional development charge in respect of the development permitted by the action shall be calculated, payable, and collected in accordance with the provisions of this By-law if the development has the effect of increasing the need for services, unless such agreement provides otherwise. 8. EXISTING AGREEMENTS 8.1 An agreement with respect to charges related to development registered prior to the passing of this By-law remains in effect after the enactment of this By-law. 9. BY-LAW REGISTRATION 9.1 A certified copy of this By-law may be registered on title to any land to which this By-law applies. 10. DATE BY-LAW IN FORCE 10.1 This By-law shall come into effect at the time of By-law passage. Upon the passing of this By-law, By-Law 2022-057, being a By-law for the Imposition of Development Charges, is hereby repealed. 11. DATE BY-LAW EXPIRES 11.1 This By-law will expire at 12:01 AM on XXXX, 2036, unless it is repealed by Council at an earlier date. PASSED THIS ___ day of ______ 2026. Mayor Township Clerk SCHEDULE "A" TO BY-LAW 2026-___ SCHEDULE OF DEVELOPMENT CHARGES NON-RESIDENTIAL Single and Semi- Detached Dwelling Other Multiples Apartments - 2 Bedrooms + Apartments - Bachelor and 1 Bedroom Special Care/Special Dwelling Units (per sq.ft. of Gross Floor Area) Municipal Wide Services/Class of Service: Services Related to a Highway 1,629 1,317 1,026 765 640 0.19 Fire Protection Services 3,587 2,900 2,261 1,685 1,409 0.39 Parks and Recreation Services 3,663 2,961 2,308 1,720 1,439 0.02 Land 528 427 332 248 207 0.01 Growth-Related Studies 471 381 297 222 185 0.03 Total Municipal Wide Services/Class of Services 9,879 7,986 6,225 4,640 3,881 0.64 RESIDENTIAL Service/Class of Service