Item - 2020.GL17.3

The General Government and Licensing Committee recommends that:  

1. City Council receive the report (October 19, 2020) from the Controller for information.

This report provides information on the status of Payments in Lieu of Taxes requested from federal, provincial and municipal properties, and identifies payments in lieu of taxes payments from all levels of government that remain outstanding as at December 31, 2019.  The status of outstanding payments in lieu of taxes is reported to Council annually in accordance with a recommendation from the Auditor General in 2015.

Payments in Lieu of Taxes 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 Payments in Lieu of Taxes that the City requests.  There may, however, be outstanding Payments in Lieu of Taxes 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 Payments in Lieu of Taxes that have been determined unlikely to be paid.

No Payments in Lieu of Taxes receivables are being recommended for adjustment/write-off at this time.