Item - 2020.GL11.3

The General Government and Licensing Committee recommends that:  

1.  City Council authorize the Chief Financial Officer and Treasurer to enter into a Memorandum of Understanding with the Canada Revenue Agency to indirectly collect information from the Canada Revenue Agency to verify income and related information of applicants to City programs for the purposes of determining eligibility for City programs for which income verification is a requirement for eligibility, beginning with the City's Property Tax, Water, and Solid Waste Relief Programs and adding additional City programs over time.

2.  City Council authorize the necessary amendments to the City of Toronto Municipal Code Chapter 767 (Taxation, Property Tax), Chapter 844 (Waste Collection, Residential Properties), and Chapter 849 (Water and Sewage Services and Utility Bill) to allow for the indirect collection, and use of income information received, from the Canada Revenue Agency as well as the collection of any additional personal information from applicants that is required by the Canada Revenue Agency for the evaluation of eligibility for the tax cancellation and deferral and water and solid waste rebate programs for low-income seniors and disabled persons.

3.  City Council authorize the Chief Financial Officer and Treasurer, in consultation with the City Clerk, the Chief Technology Officer, and the City Solicitor, to examine the relevant legislation and City By-laws in respect of future City programs and to allow these programs to be added to the Memorandum of Understanding with the Canada Revenue Agency with respect to the indirect collection and use of personal information such as Social Insurance Numbers and related information for the purposes of automated income verification, with a view to determining whether this indirect collection of information is permitted and to report to City Council to seek any further authority in respect of such programs, as may be required.

This report seeks City Council's authority to allow the City to enter into a Memorandum of Understanding with the Canada Revenue Agency to obtain information from the Canada Revenue Agency to verify income and related information for the purposes of determining eligibility of applicants to various City programs, beginning with the City's Property Tax, Water, and Solid Waste Relief Programs.

This report also seeks City Council's authority to make the necessary amendments to the City of Toronto Municipal Code Chapters 767, 844, and 849 that will allow for the indirect collection and use of personal information, including Social Insurance Numbers, and any other such information that may be required by the Canada Revenue Agency, pursuant to the Memorandum of Understanding between the City and the Canada Revenue Agency, for the purposes of determining eligibility under the City's programs.

In response to a request from the General Government and Licensing Committee, this report provides information on consultations conducted by the Controller to gather input from stakeholders regarding a City proposal to engage the Canada Revenue Agency (CRA) to use the CRA's income data to determine eligibility for the City's property tax and utility relief programs.