Item - 2019.GL7.4

The General Government and Licensing Committee recommends that:

1.  City Council receive the report (August 20, 2019) from the Controller for information.

This report provides information on the status of payments in lieu of taxes (PILTs) requested from federal, provincial, and municipal properties and identifies PILT payments from all levels of government that remain outstanding as at December 31, 2018. The status of outstanding PILTs is reported to Council annually in accordance with a recommendation from the Auditor General in 2015 (see Item AU4.3, Improving Controls Over Property Tax Assessments and Payment in Lieu of Taxes (PILTs).

PILTs are voluntary payments made to the City of Toronto by the federal, provincial, and municipal governments and agencies to compensate the City for municipal services it delivers to their properties. In most cases, government agencies pay the full amount of PILTs that the City requests. There may, however, be outstanding PILT amounts requested from federal, provincial, or municipal bodies that the Controller has concluded, in consultation with the City Solicitor, to be uncollectible. In these cases, the City of Toronto Municipal Code Chapter 71 (Financial Control) provides authority to the Controller, in consultation with the City Solicitor, to adjust for accounting purposes any outstanding receivables in respect of PILTs that have been determined unlikely to be paid.

No PILT receivables are being recommended for adjustment/write-off at this time.