Agenda - What are municipalities/cities? - What governs municipalities/cities - Powers - Accounting rules - Mayor Comments - Business Property Taxes - Revenue flow from Federal Government - Issues facing government

1. Government Policies –
Municipal Government
By: Paul Young, CPA, CGA

2. • This presentation is on perspective when it comes to Municipal Affairs

3. Paul Young - Presenter
Bio
• CPA/CGA
• 25 years of experience in Academia, Industry and Financial solutions
• Youtube Channel -
https://www.youtube.com/channel/UCAArky1bAXPSuV2NLtUnyLg

4. Agenda
• What are municipalities/cities?
• What governs municipalities/cities
• Powers
• Accounting rules
• Mayor Comments
• Business Property Taxes
• Revenue flow from Federal Government
• Issues facing government

5. What is corporate welfare
• A municipality is usually an urban administrative
division having corporate status and powers of self-government or
jurisdiction. The term municipality is also used to mean the
governing, ruling body of a municipality.[1] A municipality is a general-
purpose administrative subdivision, as opposed to a special-purpose
district. The term is derived from French "municipalité"
and Latin "municipalis".[2]

6. What Governs Municipalities
• Canadian Constitution
• Sets out the powers
• Provincial Government
• Municipal Acts
• Toronto Act

7. Powers

8. Accounting Rules
• Municipal government report their accounting under PSAB
• Statement of Financial Position
• Statement of Net Debt
• Statement of Operation
• Statement of Cash Flow
• Notes to Financial statement
• SORP (1,2,3 and 4)

9. Municipalities sources of Revenue
• User Fees
• Property Taxes
• Government Grants (Federal and Provincial)

10. Municipalities - Cost
• Protective Services
• Parks and Recreation
• Transit
• Public Works

11. Comments by Mayors -
• Montreal Gazette “For three years now, the oil pipelines issue has
mobilized the elected representatives and citizens of Greater
Montreal. As president of the Montreal Metropolitan Community, I
made known on several occasions our position of “zero tolerance”
toward the environmental risks of transporting petroleum products
by pipeline.”
• Financial Post “There is nothing Kinder Morgan Canada can do to
make its Trans Mountain pipeline expansion acceptable to B.C.’s
Lower Mainland residents, Vancouver Mayor Gregor Robertson said
Friday, as opposition groups said they would continue to fight the
project okayed this week by the federal energy regulator”

12. Property Taxes
• B.C. can get its fair share of oil pipeline revenues simply by imposing
higher property taxes on those projects, an Alberta economist says.
"They can really bump up that property tax on pipelines if they want
to get more revenue," Jack Mintz, with the University of Calgary's
School of Public Policy, said Thursday. Under that scenario, the higher
tax costs would be passed along to the producers that would use
Enbridge Inc.'s $6-billion Northern Gateway line or Kinder Morgan's
$4.1-billion Trans Mountain expansion to ship crude from Alberta to
the West Coast for export to Asia.
• Business pay higher property tax rates than residential

13. Federal Funding
• Build Canada Fund - $14 Billion over 10 years
• Gas Tax Fund - $22 Billion over 10 years
• New Funding
• New commitment $120B
• Social Housing
• Green Technology
• Transit

14. Issues facing municipal costs
• High cost of protection services
• Arbitration
• Settlements
• Pension Funding
• underfunding

15. Sources
• Contact: paul_young_cga@Hotmail.com
• Other links
• Canadian Manufacturing – https://www.youtube.com/watch?v=Ea-kch0s94E
• Retail Sales - https://www.youtube.com/watch?v=BzBFIxFy5Fo
• Profitability - https://www.youtube.com/watch?v=lL0k153FQlI
• Cultivating Innovation - https://www.youtube.com/watch?v=BEIP8kV5IWg
• How to grow an economy - https://www.youtube.com/watch?v=lzV8L1tU6k0
• Government Policy - https://www.youtube.com/watch?v=9mDGerSGIg0
• Infrastructure - https://www.youtube.com/watch?v=RDI5oMt1SIM