FI022725 Niagara Falls C

2002-01





2002 FINANCIAL INFORMATION RETURN

Municipality: Niagara Falls C MSO Office: Central Ontario

Tier: Lower-Tier Asmt Code: 2725

Area: Niagara R MAH Code: 18101



FIR2001 Data Pre-Loaded Submitting: FIR and MPMP

Version: 2002-01



DECLARATION OF THE MUNICIPAL TREASURER



Pursuant to the information required by the Province of Ontario under the Municipal Affairs Act, the following schedules are attached:





Schedule Title Completion

10 REVENUE FUND RECEIPTS

12 CURRENT REVENUE FOR SPECIFIC FUNCTIONS

20 TAXATION INFORMATION

22 MUNICIPAL and SCHOOL BOARD TAXATION

24 PAYMENTS-IN-LIEU of TAXATION

26 TAXATION and PAYMENTS-IN-LIEU SUMMARY

28 UPPER-TIER ENTITLEMENTS UPPER-TIER ONLY

40 REVENUE FUND EXPENDITURES

42 ADDITIONAL REVENUE FUND INFORMATION

50 CAPITAL FUND OPERATIONS

52 SOURCES of CAPITAL FUND FINANCING and EXPENDITURES

60 CONTINUITY of RESERVES and RESERVE FUNDS

70 CONSOLIDATED FINANCIAL POSITION

72 CONTINUITY of TAXES RECEIVABLE SINGLE/LOWER-TIER ONLY

74 LONG TERM LIABILITIES and COMMITMENTS

80 STATISTICAL INFORMATION

82 MUNICIPAL USER CHARGES



PM90 PERFORMANCE MEASURES: MUNICIPAL INFORMATION

PM91 PERFORMANCE MEASURES: EFFICIENCY

PM92 PERFORMANCE MEASURES: EFFECTIVENESS

PM93 PERFORMANCE MEASURES: NOTES OPTIONAL

PM94 PERFORMANCE MEASURES: QUESTIONS

PM95 PERFORMANCE MEASURES: CROSS BOUNDARY SERVICE DELIVERY



For the purposes of this Financial Information Return, the amounts disclosed on the attached schedules are in agreement with the

books and records of the municipality and its consolidated entities.



This Financial Information Return has been prepared in accordance with the Financial Information Return instructions.



Questions regarding the information contained in the Schedules should be addressed to:



0020 Name . . . . . . . . . . . . . . . . . . . . . . . Ken Burden

0022 Telephone . . . . . . . . . . . . . . . . . . . . . 905-356-7521 ext. 4288

0024 Fax . . . . . . . . . . . . . . . . . . . . . . . . 905-356-2016

0028 Email (Required) . . . . . . . . . . . . . . . . . kburden@city.niagarafalls.on.ca

0030 Website address of Municipality . . . . . . . . . . www.city.niagarafalls.on.ca



0091 Municipal Auditor . . . . . . . . . . . . . . . . . Mark Palumbi

0092 Municipal Audit Firm . . . . . . . . . . . . . . . . Crawford Smith & Swallow



0090 Municipal Treasurer . . . . . . . . . . . . . . . . Ken Burden

0094 Date . . . . . . . . . . . . . . . . . . . . . . . . 20-Feb-04





Signature of Municipal Treasurer



Signature Date



$

0050 Total Revenue Fund Receipts (SLC 10 9930 01) . . . . . 95,228,530

0053 Total Exp. LESS Unfunded Liabilities (SLC 40 9910 15) . 94,706,864

0054 Total Assets (SLC 70 9930 01) . . . . . . . . . . . . . . 111,230,184



0070 Outstanding In-Year Critical Errors . . . . . . . . . . . . 0

Province of Ontario - Ministry of Municipal Affairs and Housing

2002-01



FIR2002: Niagara Falls C Schedule 10

Asmt Code: 2725 REVENUE FUND RECEIPTS

MAH Code: 18101 for the year ended December 31, 2002



Own Purposes Revenue

Revenue Fund Revenues 1

$

0299 Taxation - Own Purposes (SLC 26 9199 04 - 72 2899 07) For UT (SLC 28 0299 12 - 28 0299 08) . . . . . . . . . . . . . . . . . . . . 39,928,214



0499 Payments-In-Lieu of Taxation (SLC 26 9599 08) For UT (SLC 28 0299 08) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,915,637



Ontario Unconditional Grants

0610 Community reinvestment fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,822,000

0695 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0696 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0697 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0699 Subtotal 2,822,000

Conditional Grants

0810 Ontario conditional grants (SLC 12 9910 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255,115

0820 Canada conditional grants (SLC 12 9910 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,480

0899 Subtotal 295,595



1099 Revenue from other municipalities (SLC 12 9910 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300,111



1299 User fees and service charges (SLC 12 9910 04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,996,890



Licences, permits, rents, etc.

1410 Trailer revenue and permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1420 Licences and permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,377,294

1430 Rents, concessions and franchises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97,991

1499 Subtotal 3,475,285

Fines and penalties

1605 Provincial Offences Act (POA) Municipality which administers POA only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

1610 Other fines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68,618

1620 Penalties and interest on taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,318,447

1699 Subtotal 2,387,065

Other revenue

Investment income

1810 From own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1820 From other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290,137

1830 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,845

1840 Sale of publications, equipment, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,046

1850 Contributions from non-consolidated entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1865 Other Revenues from Government Business Enterprise (ie. Dividends, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,063,333

1870 Gaming and Casino Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,600,000

1896 Other Land Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 631,000

1897 Other Misc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,507,421

1898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1899 Subtotal 6,126,782



9910 TOTAL Revenue fund revenues 94,247,579



Transfers from Own Funds

3010 Contributions from capital fund (SLC 50 3410 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

3020 Contributions from reserves, reserve funds and deferred revenue (SLC 60 1020 01 + 02 + 03) . . . . . . . . . . . . . . . . . . . . . . . 980,951

9920 TOTAL Transfers 980,951



9930 TOTAL Revenue fund receipts 95,228,530



Continuity of Revenue Fund Balance $



5010 Accumulated net revenue (deficit), beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,786,944



5020 PLUS: Total revenue fund receipts (SLC 10 9930 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95,228,530

5042 LESS: Total revenue fund expenditures LESS Unfunded Liabilities (SLC 40 9910 15) . . . . . . . . . . . . . . . . . . . . . . . . . . 94,706,864

5050 PLUS: Adjustments for PSAB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5060 PLUS: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5090 Accumulated net revenue (deficit), end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,308,610



Continuity of Government Business Enterprise Equity $



6010 Government Business Enterprise Equity, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,739,686



6020 PLUS: Net Income for Government Business Enterprise for year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,013,934

6060 PLUS: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6090 Government Business Enterprise Equity, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57,753,620









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S10

2002-01



FIR2002: Niagara Falls C Schedule 12

Asmt Code: 2725 CURRENT REVENUE FOR SPECIFIC FUNCTIONS

MAH Code: 18101 for the year ended December 31, 2002



Canada Conditional User Fees and Service

Ontario Conditional Grants Other Municipalities

Grants Charges

1 2 3 4

$ $ $ $

0299 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154,827



Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,584 29,776

0420 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0430 Conservation authority . . . . . . . . . . . . . . . . . . . . . . . . . . .

0440 Protective inspection and control . . . . . . . . . . . . . . . . . . . . . . 29,775

0450 Emergency measures . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0460 Provincial Offences Act (POA) . . . . . . . . . . . . . . . . . . . . . . . 264,636

0498 Other . . . . . . . . . . . . . .

0499 Subtotal 0 0 298,220 59,551

Transportation services

0610 Roadways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47,432 1,891 527,171

0620 Winter control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0630 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,891,035

0640 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 823,118

0650 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36,528

0660 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0698 Other . . . . . .. . . . . . . . .

0699 Subtotal 47,432 0 1,891 7,277,852

Environmental services

0810 Sanitary sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,410,601

0820 Storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0830 Waterworks system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,907,146

0840 Waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0850 Waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,194

0860 Recycling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0898 Other . . . . . .. . . . . . . . .

0899 Subtotal 0 0 0 25,318,941

Health services

1010 Public health services . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1020 Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1030 Ambulance services . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1035 Ambulance dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1040 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 469,995

1098 Other . . . . . .. . . . . . . . .

1099 Subtotal 0 0 0 469,995

Social and family services

1210 General assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1220 Assistance to aged persons . . . . . . . . . . . . . . . . . . . . . . . . .

1230 Child care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1298 Other . . . . . .. . . . . . . . .

1299 Subtotal 0 0 0 0



1499 Social housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recreation and cultural services

1610 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,226

1620 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1630 Recreation facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,625 1,540,837

1640 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172,058 2,980 14,865

1650 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1698 Other . . . . . .. . . . . . . . .

1699 Subtotal 207,683 2,980 0 1,562,928

Planning and development

1810 Planning and zoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152,796

1820 Commercial and industrial . . . . . . . . . . . . . . . . . . . . . . . . .

1830 Residential development . . . . . . . . . . . . . . . . . . . . . . . . . .

1840 Agriculture and reforestation . . . . . . . . . . . . . . . . . . . . . . . .

1850 Tile drainage/shoreline assistance . . . . . . . . . . . . . . . . . . . . .

1898 Other Small Business Office . . . . . .. . . . . . . . . 37,500

1899 Subtotal 0 37,500 0 152,796



3099 Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3299 Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3499 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9910 TOTAL 255,115 40,480 300,111 34,996,890









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S12

2002-01



FIR2002: Niagara Falls C Schedule 20

Asmt Code: 2725 TAXATION INFORMATION

MAH Code: 18101 for the year ended December 31, 2002



General Information



1. Optional Property Classes in Effect 2

Y or N

0205 G Parking Lot (Includes CX, CY, CZ) . . . . . . . . . . . . . . . . N

0210 D Office Building . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0215 S Shopping Centre . . . . . . . . . . . . . . . . . . . . . . . . . . N

0220 L Large Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . Y



Is a Portion of 5% Decrease -

Amount of

2. 5% Capping Limit Program Limit Funded by Percentage

Protection

Mun.? Retained



2 3 4

Y, N or NA % $

0420 M Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . N 96.5351% 0

0430 C Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N 12.7680% 0

0440 I Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N 52.2599% 0



Low Band Middle Band



Grad. Tax Rates Number of Tax % of Highest % of Highest

CVA Boundary CVA Boundary

in Effect? Bands Band Rate Band Rate



3. Graduated Taxation (Tax Bands) 2 3 4 5 6 7

Y or N # $ % $ %

0610 C Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0620 I Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N



Phase-In in Year Phase-In

Term of Phase-In

Effect? Initiated

4. Phase-In Program in Effect (Most recent Phase-In only) 2 3 4

Y or N Year # of Yrs

0805 R Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0810 M Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . N

0815 N New Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . N

0820 C Commercial (Includes G, D, S) . . . . . . . . . . . . . . . . . . N

0840 I Industrial (Includes L) . . . . . . . . . . . . . . . . . . . . . . . . N

0850 F Farmland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0855 T Managed Forest . . . . . . . . . . . . . . . . . . . . . . . . . . . N

0860 P Pipeline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N



5. Rebates for Eligible Charities 2

%

1010 Rebate Percentage for Eligible Charities (SLC 72 2099 xx) . . . . . . 40.0%





Single / Lower-tier Municipalities Only



INTERIM Billing Installments FINAL Billing Installments



Installments First Due Date Last Due Date Installments First Due Date Last Due Date



6. Property Tax Due Dates for Current Year 2 3 4 5 6 7

# YYYYMMDD YYYYMMDD # YYYYMMDD YYYYMMDD

1210 R Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20020228 20020417 2 20020628 20020918

1220 M Multi-Residential . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20020228 20020417 2 20020830 20021016

1230 F Farmland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20020228 20020417 2 20020628 20020918

1240 T Managed Forest . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20020228 20020417 2 20020628 20020918

1250 C Commercial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20020228 20020417 2 20020830 20021016

1260 I Industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20020228 20020417 2 20020830 20021016

1270 P Pipeline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 20020228 20020417 2 20020628 20020918

1298 Other . . . . . . . . . . . .









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S20

2002-01



FIR2002: Niagara Falls C Schedule 22

Asmt Code: 2725 MUNICIPAL and SCHOOL BOARD TAXATION

MAH Code: 18101 for the year ended December 31, 2002



1. GENERAL PURPOSE LEVY INFORMATION



Taxable Assessment LT/ST Taxes UT Taxes Education Taxes TOTAL

9299 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,853,270,990 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,327,059 45,039,198 40,516,314 114,882,570





RTC Tax Percent of Tax Rates Municipal Taxes

Property Class Tax Rate Description Tax Ratio Taxable Assessment Education Taxes TOTAL

RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

LIST LIST % $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

2001 0 Niagara Falls C

0010 RT 0 Residential Full Occupied 1.0000 100% 3,227,922,661 0.491062% 0.753060% 0.373000% 1.617122% 15,851,102 24,308,194 12,040,152 52,199,447

0050 MT 0 Multi-Residential Full Occupied 2.0000 100% 167,336,370 0.982124% 1.506120% 0.373000% 2.861244% 1,643,451 2,520,287 624,165 4,787,902

0210 CT 0 Commercial Full Occupied 1.6147 100% 1,252,570,732 0.792919% 1.215968% 1.905554% 3.914441% 9,931,871 15,230,859 23,868,412 49,031,142

0228 CM 0 Commercial 'General' Only (No Educ.) 1.6147 100% 11,184,000 0.792919% 1.215968% 0.000000% 2.008887% 88,680 135,994 0 224,674

0240 CU 0 Commercial Excess Land 1.6147 70% 10,735,086 0.555042% 0.851177% 1.333888% 2.740107% 59,584 91,375 143,194 294,153

0270 CX 0 Commercial Vacant Land 1.6147 70% 50,882,200 0.555042% 0.851177% 1.333888% 2.740107% 282,418 433,098 678,712 1,394,227

0510 IT 0 Industrial Full Occupied 3.3648 100% 51,929,775 1.564851% 2.483275% 3.315625% 7.363751% 812,624 1,289,559 1,721,797 3,823,979

0540 IU 0 Industrial Excess Land 3.3648 65% 2,654,450 1.017153% 1.614129% 2.155156% 4.786438% 27,000 42,846 57,208 127,054

0570 IX 0 Industrial Vacant Land 3.3648 65% 7,913,130 1.017153% 1.614129% 2.155156% 4.786438% 80,489 127,728 170,540 378,757

0610 LT 0 Large Industrial Full Occupied 3.7052 100% 15,073,443 1.723159% 2.734495% 3.650475% 8.108129% 259,739 412,183 550,252 1,222,174

0620 LU 0 Large Industrial Excess Land 3.7052 65% 364,688 1.120054% 1.777422% 2.372809% 5.270285% 4,085 6,482 8,653 19,220

0710 PT 0 Pipeline Full Occupied 1.3341 100% 26,088,000 0.655126% 1.004658% 1.644132% 3.303916% 170,909 262,095 428,921 861,926

0110 FT 0 Farmland Full Occupied 0.2500 100% 18,954,435 0.122765% 0.188265% 0.093250% 0.404280% 23,269 35,685 17,675 76,629

0140 TT 0 Managed Forest Full Occupied 0.2500 100% 222,480 0.122765% 0.188265% 0.093250% 0.404280% 273 419 207 899

0215 CH 0 Commercial Full Occupied, Shared PIL 1.6147 100% 6,531,580 0.792919% 1.215968% 1.905554% 3.914441% 51,790 79,422 124,463 255,675

0275 CJ 0 Commercial Vacant Land, Shared PIL 1.6147 70% 154,000 0.555042% 0.851177% 1.333888% 2.740107% 855 1,311 2,054 4,220

0515 IH 0 Industrial Full Occupied, Shared PIL 3.3648 100% 2,359,355 1.564851% 2.483275% 3.315625% 7.363751% 36,920 58,589 78,227 173,737

0575 IJ 0 Industrial Vacant Land, Shared PIL 3.3648 65% 11,800 1.017153% 1.614129% 2.155156% 4.786438% 120 190 254 565

0012 RH 0 Residential/Farm Full Occupied, Shared PIL 1.0000 100% 382,805 0.491062% 0.753060% 0.373000% 1.617122% 1,880 2,883 1,428 6,190

0 0 0 0

9201 Subtotal 4,853,270,990 29,327,059 45,039,198 40,516,314 114,882,570









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S22A

2002-01



FIR2002: Niagara Falls C Schedule 22

Asmt Code: 2725 MUNICIPAL and SCHOOL BOARD TAXATION

MAH Code: 18101 for the year ended December 31, 2002



2. LOWER-TIER / SINGLE-TIER SPECIAL AREA LEVY INFORMATION









LT/ST Taxes UT Taxes Education Taxes TOTAL

9499 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,413,697 4,413,697





RTC Tax Percent of Tax Rates Municipal Taxes

Property Class Tax Rate Description Tax Ratio Taxable Assessment Education Taxes TOTAL

RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

LIST LIST % $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

4001 120 01 URBAN AREA URBAN SERVICE AREA

0010 RT 0 Residential Full Occupied 1.0000 100% 3,040,200,801 0.077432% 0.077432% 2,354,088 2,354,088

0050 MT 0 Multi-Residential Full Occupied 2.0000 100% 167,336,370 0.154862% 0.154862% 259,140 259,140

0210 CT 0 Commercial Full Occupied 1.6147 100% 1,243,755,995 0.125028% 0.125028% 1,555,043 1,555,043

0240 CU 0 Commercial Excess Land 1.6147 70% 9,496,040 0.087519% 0.087519% 8,311 8,311

0270 CX 0 Commercial Vacant Land 1.6147 70% 50,882,200 0.087519% 0.087519% 44,532 44,532

0510 IT 0 Industrial Full Occupied 3.3648 100% 45,088,497 0.248540% 0.248540% 112,063 112,063

0540 IU 0 Industrial Excess Land 3.3648 65% 2,465,591 0.161551% 0.161551% 3,983 3,983

0570 IX 0 Industrial Vacant Land 3.3648 65% 6,815,730 0.161551% 0.161551% 11,011 11,011

0610 LT 0 Large Industrial Full Occupied 3.7052 100% 12,921,443 0.273683% 0.273683% 35,364 35,364

0620 LU 0 Large Industrial Excess Land 3.7052 65% 31,688 0.177894% 0.177894% 56 56

0710 PT 0 Pipeline Full Occupied 1.3341 100% 15,046,000 0.103301% 0.103301% 15,543 15,543

0110 FT 0 Farmland Full Occupied 0.2500 100% 422,600 0.019358% 0.019358% 82 82

0215 CH 0 Commercial Full Occupied, Shared PIL 1.6147 100% 6,531,580 0.125028% 0.125028% 8,166 8,166

0275 CJ 0 Commercial Vacant Land, Shared PIL 1.6147 70% 154,000 0.087519% 0.087519% 135 135

0515 IH 0 Industrial Full Occupied, Shared PIL 3.3648 100% 2,359,355 0.248540% 0.248540% 5,864 5,864

0575 IJ 0 Industrial Vacant Land, Shared PIL 3.3648 65% 11,800 0.161551% 0.161551% 19 19

0012 RH 0 Residential/Farm Full Occupied, Shared PIL 1.0000 100% 382,805 0.077432% 0.077432% 296 296

0 0

0 0

0 0

9401 Subtotal 4,603,902,495 4,413,697 4,413,697









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S22B

2002-01



FIR2002: Niagara Falls C Schedule 22

Asmt Code: 2725 MUNICIPAL and SCHOOL BOARD TAXATION

MAH Code: 18101 for the year ended December 31, 2002



3. UPPER-TIER SPECIAL AREA LEVY INFORMATION









LT/ST Taxes UT Taxes Education Taxes TOTAL

9699 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0





RTC Tax Percent of Tax Rates Municipal Taxes

Property Class Tax Rate Description Tax Ratio Taxable Assessment Education Taxes TOTAL

RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

LIST LIST % $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

6001

0010 RT 0 Residential Full Occupied 1.0000 100% 0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

9601 Subtotal 0 0 0









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S22C

2002-01



FIR2002: Niagara Falls C Schedule 22

Asmt Code: 2725 MUNICIPAL and SCHOOL BOARD TAXATION

MAH Code: 18101 for the year ended December 31, 2002



Municipal Taxes

Education Taxes TOTAL

LT / ST UT

4. ADJUSTMENTS TO TAXATION 12 13 14 15

$ $ $ $

7010 Adjustments for properties, shared as if Payment-In-Lieu (Hydro properties RTQ = H, J, K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205,195 -205,195 0



5. SUPPLEMENTARY TAXES



9799 Total of all supplementary taxes (Supps, Omits, Section 444) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483,996 656,082 670,783 1,810,861



6. AMOUNT LEVIED BY TAX RATE

9910 TOTAL Levied by Tax Rate 34,429,946 45,695,280 40,981,902 121,107,128



7. AMOUNTS ADDED TO TAX BILL



8005 Local improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96,342 96,342

8010 Sewer and water service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8015 Sewer and water connection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8020 Fire service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8025 Minimum tax (differential only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8030 Municipal drainage charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,100 2,100

8035 Waste management collection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,349,258 5,349,258

8040 Business improvement area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563,290 563,290

8097 Other LEASES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000 1,000

9890 Subtotal 6,011,990 0 0 6,011,990



8. OTHER TAXATION AMOUNTS



8045 Railway rights-of-way (RTC = W) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8050 Utility transmission and utility corridors (RTC = U) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8098 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9892 Subtotal 0 0 0 0



9. TOTAL AMOUNT LEVIED

9990 TOTAL Levies 40,441,936 45,695,280 40,981,902 127,119,118









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S22D

2002-01



FIR2002: Niagara Falls C Schedule 24

Asmt Code: 2725 PAYMENTS-IN-LIEU of TAXATION

MAH Code: 18101 for the year ended December 31, 2002



1. GENERAL PURPOSE PAYMENTS-IN-LIEU



PIL Assessment LT/ST PILS UT PILS Education PILS TOTAL

9299 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,813,835 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345,623 530,024 635,412 1,511,059





RTC Tax Percent of Tax Rates Municipal PILS

Property Class Tax Rate Description Tax Ratio PIL Assessment Education PILS TOTAL

RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

LIST LIST % $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

2001 0 Niagara Falls C

1010 RF 0 Residential PIL: Full Occupied 1.0000 100% 996,050 0.491062% 0.753060% 0.373000% 1.617122% 4,891 7,501 3,715 16,107

1028 RG 0 Residential/Farm PIL: 'General' Only (No Educ.) 1.0000 100% 1,795,000 0.491062% 0.753060% 0.000000% 1.244122% 8,815 13,517 0 22,332

1015 RP 0 Residential/Farm PIL: Full Occupied, Taxable Tenan 1.0000 100% 292,500 0.491062% 0.753060% 0.373000% 1.617122% 1,436 2,203 1,091 4,730

1210 CF 0 Commercial PIL: Full Occupied 1.6147 100% 30,457,985 0.792919% 1.215968% 1.905554% 3.914441% 241,507 370,359 580,393 1,192,260

1220 CG 0 Commercial PIL: 'General' Only (No Educ.) 1.6147 100% 8,466,260 0.792919% 1.215968% 0.000000% 2.008887% 67,131 102,947 0 170,078

1218 CP 0 Commercial PIL: Full Occupied, Taxable Tenan 1.6147 100% 1,596,040 0.792919% 1.215968% 1.905554% 3.914441% 12,655 19,407 30,413 62,476

1290 CZ 0 Commercial PIL: Vacant Land, 'General' Only 1.6147 70% 171,000 0.555042% 0.851177% 0.000000% 1.406219% 949 1,456 0 2,405

1360 GP 0 Parking Lot PIL: Full Occupied, Taxable Tenan 1.6147 100% 1,039,000 0.792919% 1.215968% 1.905554% 3.914441% 8,238 12,634 19,799 40,671

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

9201 Subtotal 44,813,835 345,623 530,024 635,412 1,511,059









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S24A

2002-01



FIR2002: Niagara Falls C Schedule 24

Asmt Code: 2725 PAYMENTS-IN-LIEU of TAXATION

MAH Code: 18101 for the year ended December 31, 2002



2. LOWER-TIER / SINGLE-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION









LT/ST PILS UT PILS Education PILS TOTAL

9499 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,818 50,818





RTC Tax Percent of Tax Rates Municipal PILS

Property Class Tax Rate Description Tax Ratio PIL Assessment Education PILS TOTAL

RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

LIST LIST % $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

4001 120 01 URBAN AREA URBAN SERVICE AREA

1010 RF 0 Residential PIL: Full Occupied 1.0000 100% 794,450 0.077432% 0.077432% 615 615

1028 RG 0 Residential/Farm PIL: 'General' Only (No Educ.) 1.0000 100% 1,066,500 0.077432% 0.077432% 826 826

1015 RP 0 Residential/Farm PIL: Full Occupied, Taxable Tenan 1.0000 100% 292,500 0.077432% 0.077432% 226 226

1210 CF 0 Commercial PIL: Full Occupied 1.6147 100% 28,341,245 0.125028% 0.125028% 35,434 35,434

1220 CG 0 Commercial PIL: 'General' Only (No Educ.) 1.6147 100% 8,215,260 0.125028% 0.125028% 10,271 10,271

1218 CP 0 Commercial PIL: Full Occupied, Taxable Tenan 1.6147 100% 1,596,040 0.125028% 0.125028% 1,995 1,995

1290 CZ 0 Commercial PIL: Vacant Land, 'General' Only 1.6147 70% 171,000 0.087519% 0.087519% 150 150

1360 GP 0 Parking Lot PIL: Full Occupied, Taxable Tenan 1.6147 100% 1,039,000 0.125028% 0.125028% 1,299 1,299

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

9401 Subtotal 41,515,995 50,818 50,818









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S24B

2002-01



FIR2002: Niagara Falls C Schedule 24

Asmt Code: 2725 PAYMENTS-IN-LIEU of TAXATION

MAH Code: 18101 for the year ended December 31, 2002



3. UPPER-TIER SPECIAL AREA PAYMENTS-IN-LIEU INFORMATION









LT/ST PILS UT PILS Education PILS TOTAL

9699 TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0





RTC Tax Percent of Tax Rates Municipal PILS

Property Class Tax Rate Description Tax Ratio PIL Assessment Education PILS TOTAL

RTQ Band Full Rate LT / ST UT EDUC TOTAL LT / ST UT

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

LIST LIST % $ 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% 0.xxxxxx% $ $ $ $

6001

1010 RF 0 Residential PIL: Full Occupied 1.0000 100% 0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

9601 Subtotal 0 0 0









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S24C

2002-01



FIR2002: Niagara Falls C Schedule 24

Asmt Code: 2725 PAYMENTS-IN-LIEU of TAXATION

MAH Code: 18101 for the year ended December 31, 2002



Municipal PILS

Education PILS TOTAL

LT / ST UT

4. SUPPLEMENTARY PAYMENTS-IN-LIEU 12 13 14 15

$ $ $ $

9799 Total of all supplementary PILS (Supps, Omits, Section 444) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0



5. PAYMENTS-IN-LIEU LEVIED BY TAX RATE

9910 TOTAL PILS Levied by Tax Rate 396,440 530,024 635,412 1,561,876



6. AMOUNTS ADDED TO PAYMENTS-IN-LIEU



8005 Local improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8010 Sewer and water service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8015 Sewer and water connection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8020 Fire service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8030 Municipal drainage charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8035 Waste management collection charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8040 Business improvement area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8097 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

9890 Subtotal 0 0 0 0



7. OTHER PAYMENTS-IN-LIEU AMOUNTS



8045 Railway rights-of-way (RTC = W) - from Ontario Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41,937 55,673 107,092 204,702

8046 Railway rights-of-way (RTC = W) - from Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8050 Utility transmission and utility corridors (RTC = U) - from Ontario Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203,294 269,914 521,487 994,695

8051 Utility transmission and utility corridors (RTC = U) - from Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0

8055 Institutional Payments - Heads and Beds (Mun. Act 157, 158) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,325 56,325

8060 Hydro-electric Power Dams - from Province . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,720,870 1,720,870

8098 Other Bridge Structures, Niagara Parks Comm-H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,209 52,209

9892 Subtotal 2,074,635 325,587 628,579 3,028,801



8. TOTAL PAYMENTS-IN-LIEU LEVIED

9990 TOTAL PILS Levied 2,471,075 855,611 1,263,991 4,590,677









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S24D

2002-01



FIR2002: Niagara Falls C Schedule 26

Asmt Code: 2725 TAXATION and PAYMENTS-IN-LIEU SUMMARY

MAH Code: 18101 for the year ended December 31, 2002



1. Municipal and School Board Taxation

TOTAL ENG - Public FRE - Public ENG - Separate FRE - Separate Other

9010 Legislated Percentage of Education Taxes distributed to each School Board (Applic. to Com, Ind, Pipelines) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100.000% 62.768% 1.494% 33.449% 2.289% 0.000%

Taxable Asmt. Taxable Asmt. Municipal Taxes Distribution of Education Taxes in column 6 by School Board

TOTAL Taxes Education Taxes

(CVA) (Wtd & Disc CVA) LT / ST UT ENG - Public FRE - Public ENG - Separate FRE - Separate Other

Property Class Group 16 2 3 4 5 6 7 8 9 10 11

$ $ $ $ $ $ $ $ $ $ $

0010 Residential . . . . . . . . . . . . . 3,228,305,466 3,228,305,466 54,560,023 18,207,366 24,311,077 12,041,579 7,976,687 45,563 3,854,564 164,770 0

0050 Multi-residential . . . . . . . . . . 167,336,370 334,672,740 5,047,042 1,902,591 2,520,287 624,165 542,849 1,187 75,076 5,053 0

0110 Farmland . . . . . . . . . . . . . . 18,954,435 4,738,609 76,711 23,351 35,685 17,675 15,450 0 2,191 34 0

0140 Managed Forests . . . . . . . . . 222,480 55,620 899 273 419 207 188 11 8 0 0

9110 Subtotal 3,414,818,751 3,567,772,435 59,684,675 20,133,582 26,867,467 12,683,627 8,535,174 46,761 3,931,839 169,857 0

0210 Commercial . . . . . . . . . . . . 1,332,057,598 2,120,950,775 52,820,277 12,031,385 15,972,058 24,816,834 15,577,031 370,764 8,300,983 568,057 0

0310 Parking Lot . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0320 Office Building . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

0340 Shopping Centre . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0

9120 Subtotal 1,332,057,598 2,120,950,775 52,820,277 12,031,385 15,972,058 24,816,834 15,577,031 370,764 8,300,983 568,057 0

0510 Industrial . . . . . . . . . . . . . . 64,868,510 205,810,438 4,637,032 1,090,092 1,518,913 2,028,026 1,272,951 30,299 678,354 46,422 0

0610 Large Industrial . . . . . . . . . 15,438,131 56,728,428 1,276,814 299,244 418,665 558,906 350,814 8,350 186,948 12,793 0

9130 Subtotal 80,306,641 262,538,866 5,913,846 1,389,337 1,937,578 2,586,932 1,623,765 38,649 865,303 59,215 0

0710 Pipelines . . . . . . . . . . . . . . 26,088,000 34,804,001 877,468 186,452 262,095 428,921 269,225 6,408 143,470 9,818 0

0810 Other Property Classes . . . . . . 0 0 0 0 0 0

9160 Adj. for shared PIL properties . . . 0 205,195 0 -205,195 -128,797 -3,065 -68,636 -4,697

9170 Supplementary Taxes . . . . . . . 1,810,861 483,996 656,082 670,783 445,057 8,349 203,831 13,546

9180 Total Levied by Rate 121,107,128 34,429,946 45,695,280 40,981,902 26,321,455 467,865 13,376,790 815,796 0

9190 Amts Added to Tax Bill . . . . . . . 6,011,990 6,011,990 0 0

9192 Other Taxation Amounts . . . . . . 0 0 0 0

9199 TOTAL before Adj. 4,853,270,990 5,986,066,077 127,119,118 40,441,936 45,695,280 40,981,902 26,321,455 467,865 13,376,790 815,796 0

2. Payments-In-Lieu of Taxation

PIL Asmt. PIL Asmt. Municipal PILS

Total PILS Levied Education PILS

(CVA) (Wtd & Disc CVA) LT / ST UT

Property Class Group 16 2 3 4 5 6

$ $ $ $ $ $

1010 Residential . . . . . . . . . . . . . 3,083,550 3,083,550 44,837 16,810 23,221 4,806

1050 Multi-residential . . . . . . . . . . 0 0 0 0 0 0

1110 Farmland . . . . . . . . . . . . . . 0 0 0 0 0 0

1140 Managed Forests . . . . . . . . . 0 0 0 0 0 0

9210 Subtotal 3,083,550 3,083,550 44,837 16,810 23,221 4,806

1210 Commercial . . . . . . . . . . . . 40,691,285 65,621,384 1,475,069 370,093 494,169 610,807

1310 Parking Lot . . . . . . . . . . . 1,039,000 1,677,673 41,970 9,537 12,634 19,799

1320 Office Building . . . . . . . . . 0 0 0 0 0 0

1340 Shopping Centre . . . . . . . . 0 0 0 0 0 0 Part 3 contains Distribution of PILS by School Boards

9220 Subtotal 41,730,285 67,299,057 1,517,039 379,631 506,803 630,605

1510 Industrial . . . . . . . . . . . . . . 0 0 0 0 0 0

1610 Large Industrial . . . . . . . . . 0 0 0 0 0 0

9230 Subtotal 0 0 0 0 0 0

1718 Pipelines . . . . . . . . . . . . . . 0 0 0 0 0 0

1810 Other Property Classes . . . . . . 0 0 0 0 0 0

9270 Supplementary PILS . . . . . . . . 0 0 0 0

9280 Total Levied by Rate 1,561,876 396,440 530,024 635,412

9290 Amts Added to PILs . . . . . . . . 0 0 0 0

9292 Other PIL Amounts . . . . . . . . . 3,028,801 2,074,635 325,587 628,579

9299 TOTAL before Adj. 44,813,835 70,382,607 4,590,677 2,471,075 855,611 1,263,991









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S26A

2002-01



FIR2002: Niagara Falls C Schedule 26

Asmt Code: 2725 TAXATION and PAYMENTS-IN-LIEU SUMMARY

MAH Code: 18101 for the year ended December 31, 2002



3. Payments-In-Lieu of Taxation: Distribution of Entitlements



PILS Levied Distrib. of PIL Entitlement in Col. 7 Distribution of Education PILS in column 10 by School Board

TOTAL PILS Adjustment to TOTAL PIL

Levied PILS Levied Entitlement English - French -

Source of PILS LT / ST UT Education LT / ST UT Education English - Public French - Public Other

Separate Separate

3 4 5 2 6 7 8 9 10 11 12 13 14 15

$ $ $ $ $ $ $ $ $ $ $ $ $ $

5010 Canada . . . . . . . . . . . . . . . . . . 36,386 48,405 74,231 159,022 4,769 163,791 114,202 49,589 0

5020 Canada Enterprises . . . . . . . . . . . . 0 0

Ontario

Municipal Tax Assist. Act

5210 Prev. Exempt Properties . . . . . . 102,825 137,371 59,611 299,807 -171,566 128,241 89,462 38,779

5220 Other Mun. Tax Asst. Act . . . . . . 0 0

5230 Inst. Payments - Heads and Beds . . . 56,325 0 0 56,325 56,325 56,325 0 0

5232 Railway Rights-of-way . . . . . . . . . 0 0 0 0 0

5234 Utility Corridors/Transmission . . . . . 0 0 0 0 0

5236 Hydro-Electric Power Dams . . . . . . 1,720,870 0 0 1,720,870 12,089 1,732,959 1,732,959 0 0

5240 Other . . . . 0 0

Ontario Enterprises

5410 Ontario Housing Corp. . . . . . . . . . 4,195 4,867 2,257 11,319 11,319 4,195 4,867 2,257 1,313 0 944 0 0

5430 Liquor Control Board of Ont. . . . . . . 0 0

5432 Railway Rights-of-way . . . . . . . . . 41,937 55,673 107,092 204,702 204,702 149,029 55,673 0

5434 Utility Corridors/Transmission . . . . . 203,294 269,914 521,487 994,695 994,695 724,781 269,914 0

5437 Ontario Lottery and Gaming Corp. . . . 0 0

5460 Other . . . . 0 0

5610 Municipal Enterprises . . . . . . . . . . 111,935 89,170 109,201 310,306 -7,768 302,538 211,053 91,485 0

5910 Other Munic., Enterprises . . . . . . . . 193,604 249,914 390,113 833,631 833,631 833,631 0 0

5950 Amounts Added to PIL . . . . . . . . . . 0 0 0 0 0

9599 TOTAL 2,471,371 855,314 1,263,992 4,590,677 -162,476 4,428,201 3,915,637 510,307 2,257 1,313 0 944 0 0









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S26B

2002-01



FIR2002: Niagara Falls C Upper-Tier ONLY Schedule 28

Asmt Code: 2725 UPPER-TIER ENTITLEMENTS

MAH Code: 18101 for the year ended December 31, 2002



Upper-tier Entitlements from Lower-tiers





PLUS: UT Tax LESS: UT Tax

MAH Asmt General Purpose Upper-Tier Special Supplementary Amounts Added to Other Taxation 5% Capping Limit

Lower-Tier Municipality Payments - In - Lieu Adjust. Applied to Adjust. Recovered TOTAL

Code Code Levy Area Levies (Total) Taxes Tax Bills Amounts Adjustment

Taxation from Allowances



1 2 3 4 5 6 7 13 8 9 10 11 12

$ $ $ $ $ $ $ $ $ $

0201 - 0

0202 - 0

0203 - 0

0204 - 0

0205 - 0

0206 - 0

0207 - 0

0208 - 0

0209 - 0

0210 - 0

0211 - 0

0212 - 0

0213 - 0

0214 - 0

0215 - 0

0216 - 0

0217 - 0

0218 - 0

0219 - 0

0220 - 0

0221 - 0

0299 TOTAL Upper-Tier Entitlement 0 0 0 0 0 0 0 0 0 0









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S28

2002-01



FIR2002: Niagara Falls C Schedule 40

Asmt Code: 2725 REVENUE FUND EXPENDITURES

MAH Code: 18101 for the year ended December 31, 2002



TOTAL Expenditures

Salaries, Wages and Long Term Debt Rents and Financial Long Term Debt Transfers to Own Inter-Functional Allocation of Program Amounts for

Materials Contracted Services External Transfers Subtotal TOTAL Expenditures LESS Unfunded

Employee Benefits Charges (Interest) Expenses Charges (Principal) Funds Adjustments Support * Unfunded Liabilities

Liabilities

1 2 3 4 5 6 7 8 9 12 13 14 11 15

General government $ $ $ $ $ $ $ $ $ $ $ $ $ $

0240 Governance . . . . . . . . . . . . . . . . . 0 467,325 162,486 629,811 5,690 635,501 629,811

0250 Corporate Management . . . . . . . . . . . 0 657,236 422,841 21,155 1,067,050 2,168,282 376,000 8,002 2,552,284 2,544,282

0260 Program Support . . . . . . . . . . . . . . . 0 4,196,539 93,060 2,409,285 131,025 220,363 7,050,272 173,373 4,976,192 52,702 -7,009,914 51,096 5,293,721 5,242,625

0299 Subtotal 5,321,100 93,060 2,994,612 131,025 241,518 1,067,050 9,848,365 173,373 5,352,192 52,702 -7,009,914 64,788 8,481,506 8,416,718

Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . . . . 0 8,405,520 717,140 67,000 55,596 9,245,256 468,922 1,061,605 102,343 10,878,126 10,775,783

0420 Police . . . . . . . . . . . . . . . . . . . . . 0 0 0 0

0430 Conservation authority . . . . . . . . . . . . 0 0 0 0

0440 Protective inspection and control . . . . . . 0 642,629 38,409 349,985 1,031,023 20,229 120,712 7,824 1,179,788 1,171,964

0450 Emergency measures . . . . . . . . . . . . 0 0 0 0

0460 Provincial Offences Act (POA) . . . . . . . . 0 0 0 0

0498 Other . 0 0 0 0

0499 Subtotal 9,048,149 0 755,549 416,985 55,596 0 10,276,279 0 468,922 20,229 1,182,317 110,167 12,057,914 11,947,747

Transportation services

0610 Roadways . . . . . . . . . . . . . . . . . . 0 5,101,823 72,008 3,377,403 1,705,494 286,091 10,542,819 315,876 1,616,981 -1,230,902 1,060,992 62,118 12,367,884 12,305,766

0620 Winter control . . . . . . . . . . . . . . . . 0 570,427 302,134 94,197 966,758 250,000 435,715 161,042 6,945 1,820,460 1,813,515

0630 Transit . . . . . . . . . . . . . . . . . . . . 0 3,565,542 3,493,919 202,042 7,261,503 170,000 -1,668 7,429,835 7,431,503

0640 Parking . . . . . . . . . . . . . . . . . . . . 0 357,816 826,142 1,183,958 87,950 44,655 141,078 4,619 1,462,260 1,457,641

0650 Street lighting . . . . . . . . . . . . . . . . 0 107,481 683,047 790,528 90,774 881,302 881,302

0660 Air transportation . . . . . . . . . . . . . . . 0 3,720 78,000 81,720 427 82,147 82,147

0698 Other . 0 0 0 0

0699 Subtotal 9,595,608 72,008 8,110,799 2,482,738 488,133 78,000 20,827,286 315,876 2,124,931 -750,532 1,454,313 72,014 24,043,888 23,971,874

Environmental services

0810 Sanitary sewer system . . . . . . . . . . . . 0 387,738 54,065 253,612 11,204,475 43,752 11,943,642 102,003 1,800,000 111,351 1,378,031 15,335,027 15,335,027

0820 Storm sewer system . . . . . . . . . . . . . 0 179,984 30,304 10,059 16,178 27,168 263,693 224,924 915,000 1,478 26,969 2,191 1,434,255 1,432,064

0830 Waterworks system . . . . . . . . . . . . . 0 1,109,605 38,532 1,072,184 5,835,093 141,064 8,196,478 51,141 3,107,893 152,664 954,283 19,949 12,482,408 12,462,459

0840 Waste collection . . . . . . . . . . . . . . . 0 0 0 0

0850 Waste disposal . . . . . . . . . . . . . . . . 0 1,020,176 4,231,143 5,251,319 602,993 5,854,312 5,854,312

0860 Recycling . . . . . . . . . . . . . . . . . . . 0 4,019 4,019 57,387 7,051 68,457 68,457

0898 Other . 0 0 0 0

0899 Subtotal 1,677,327 122,901 2,360,050 21,286,889 211,984 0 25,659,151 378,068 5,822,893 322,880 2,969,327 22,140 35,174,459 35,152,319

Health services

1010 Public health services . . . . . . . . . . . . 0 0 0 0

1020 Hospitals . . . . . . . . . . . . . . . . . . . 0 100,000 100,000 100,000 100,000

1030 Ambulance services . . . . . . . . . . . . . 0 0 0 0

1035 Ambulance dispatch . . . . . . . . . . . . . 0 0 0 0

1040 Cemeteries . . . . . . . . . . . . . . . . . . 0 881,751 173,448 4,341 1,059,540 86,584 92,357 132,269 10,736 1,381,486 1,370,750

1098 Other . 0 0 0 0

1099 Subtotal 881,751 0 173,448 0 4,341 100,000 1,159,540 0 86,584 92,357 132,269 10,736 1,481,486 1,470,750

Social and family services

1210 General assistance . . . . . . . . . . . . . . 0 0 0 0

1220 Assistance to aged persons . . . . . . . . . 0 0 0 0

1230 Child care . . . . . . . . . . . . . . . . . . 0 0 0 0

1298 Other . 0 0 0 0

1299 Subtotal 0 0 0 0 0 0 0 0 0 0 0 0 0 0



1499 Social housing . . . . . . . . . . . . . . . . . 0 0 0 0



Recreation and cultural services

1610 Parks . . . . . . . . . . . . . . . . . . . . 0 1,353,805 17,921 202,904 82,313 10,955 1,667,898 11,675 9,238 222,684 215,032 16,483 2,143,010 2,126,527

1620 Recreation programs . . . . . . . . . . . . . 0 982,526 210 633,685 2,912 26,029 1,645,362 383,895 156 188,926 11,963 2,230,302 2,218,339

1630 Recreation facilities . . . . . . . . . . . . . 0 1,799,666 1,810 1,496,966 53,388 3,351,830 35,493 52,000 30,346 388,158 21,912 3,879,739 3,857,827

1640 Libraries . . . . . . . . . . . . . . . . . . . 0 1,810,627 10,286 897,173 36,236 2,754,322 108,900 315,090 20,236 3,198,548 3,178,312

1650 Cultural services . . . . . . . . . . . . . . . 0 11,052 13,978 152,300 177,330 15,470 14,347 1,605 208,752 208,752

1698 Other . 0 0 0 0

1699 Subtotal 5,946,624 41,279 3,244,706 85,225 126,608 152,300 9,596,742 62,638 568,380 253,186 1,108,811 70,594 11,660,351 11,589,757

Planning and development

1810 Planning and zoning . . . . . . . . . . . . . 0 830,765 147,723 978,488 9,268 3,600 112,770 10,115 1,114,241 1,104,126

1820 Commercial and Industrial . . . . . . . . . . 0 318,833 625,633 2,181 946,647 3,800 5,578 44,660 3,882 1,004,567 1,000,685

1830 Residential development . . . . . . . . . . . 0 0 0 0

1840 Agriculture and reforestation . . . . . . . . . 0 0 0 0

1850 Tile drainage/shoreline assistance . . . . . . 0 0 0 0

1898 Other Small Business Office . 0 47,441 47,441 5,447 52,888 52,888

1899 Subtotal 1,149,598 0 820,797 0 2,181 0 1,972,576 0 13,068 9,178 162,877 13,997 2,171,696 2,157,699



3099 Electricity . . . . . . . . . . . . . . . . . . . . 0 0 0 0

3299 Gas . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0

3499 Telephone . . . . . . . . . . . . . . . . . . . . 0 0 0 0



5099 Non-Functionalized Amounts . . . . . . . . . . 0 0 0 0



9910 TOTAL 33,620,157 329,248 18,459,961 24,402,862 1,130,361 1,397,350 79,339,939 929,955 14,436,970 0 0 364,436 95,071,300 94,706,864

* Column 13, designated for Allocation of Program Support (Line 0260), may also include amounts allocated for Corporate Management (Line 0250)









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S40

2002-01



FIR2002: Niagara Falls C Schedule 42

Asmt Code: 2725 ADDITIONAL REVENUE FUND INFORMATION

MAH Code: 18101 for the year ended December 31, 2002



Additional information contained in Schedule 40

1

Total of column 1 and 14 includes: $

5010 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,408,922

5020 Employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,211,235

5030 Unfunded Liabilities pertaining to Post-Employment Benefits . . . . . . . . . . . . . . . . . . . . . . . . .

5099 Subtotal 33,620,157



Total of column 4 includes:

5210 Municipal Property Assessment Corporation (MPAC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



Total of columns 2 and 8 includes:

5410 Payments to Ontario in respect of Downtown Revitalization Program loans . . . . . . . . . . . . . . . . . .

5420 Accrued interest (Enter amount only if changes to the accrual basis were made in this reporting year) . . . .

5430 Interest portion of transit debt charges (Included on line 0630) . . . . . . . . . . . . . . . . . . . . . . . . .



Total of column 5 includes:

5610 Short term interest costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129,755



Total of column 6 includes:

5810 Grants to charitable and non-profit organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271,500

5820 Grants to universities and colleges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5830 GT Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contributions to UNCONSOLIDATED joint local boards

5840 Health unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5850 District Social Services Administration Board (DSSAB) . . . . . . . . . . . . . . . . . . . . . . . . . . .

5860 Consolidated Municipal Service Manager (CMSM) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5870 Homes for the aged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5880 Recreation boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5890 Fire area boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5897 Other Niagara Falls Tourism Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 865,000

5898 Other Board of Museums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152,300



5910 Payments pertaining to the equalization of General Assistance in the GTA . . . . . . . . . . . . . . . . . .

5920 Payments pertaining to the equalization of Social Housing in the GTA . . . . . . . . . . . . . . . . . . . . .





Total of column 11 includes:

6010 Payments for long term commitments and liabilities financed from revenue fund and approved by the OMB or

(Exclude debt charges reported in columns 2 and 8)



Line 0630 of column 11 includes:

6110 Conventional transit services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,186,688



Line 0810 of column 11 includes:

6210 Sanitary sewer collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,353,484

6220 Sanitary sewer treatment and disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,981,543

6299 Subtotal 15,335,027



Line 0820 of column 11 includes:

6410 Storm sewer collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,434,255

6420 Storm sewer treatment and disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6499 Subtotal 1,434,255



Line 0820 of column 11 includes:

6510 Urban storm water management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,219,118

6520 Rural storm water management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215,137

6599 Subtotal 1,434,255



Line 0830 of column 11 includes:

6610 Waterworks treatment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,754,703

6620 Waterworks distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,727,704

6699 Subtotal 12,482,407



20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S42

2002-01



FIR2002: Niagara Falls C Schedule 42

Asmt Code: 2725 ADDITIONAL REVENUE FUND INFORMATION

MAH Code: 18101 for the year ended December 31, 2002



Expenditures to establish initial

Annual Expenditures related to

Unfunded Liability and

Unfunded Liability

Adjustments



1 2

Total of column 14 includes: $ $

6810 Unfunded Post-Employment Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 364,436

6820 Unfunded Solid Waste Landfill Closure and Post-Closure Liabilities . . . . . . . . . . . . . . . . . . . . . .

6830 Accrued Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6890 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6899 Subtotal 0 364,436





Additional information contained in Schedule 12 (CMSM's only) 1



Total of column 3 includes: $

8210 Revenue received from other municipalities for services delivered by CMSM . . . . . . . . . . . . . . . . .









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S42

2002-01



FIR2002: Niagara Falls C Schedule 50

Asmt Code: 2725 CAPITAL FUND OPERATIONS

MAH Code: 18101 for the year ended December 31, 2002



SOURCES of CAPITAL FUND FINANCING



Capital Fund Revenues

1

Long term liabilities incurred $

0205 Canada Mortgage and Housing Corporation (CMHC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0210 Ontario Financing Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0215 Commercial Area Improvement Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0220 Other Ontario housing programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0225 Ontario Clean Water Agency (OCWA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0230 Tile drainage and shoreline property assistance programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0235 Serial debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,897,029

0240 Sinking fund debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0245 Long term bank loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0250 Long term reserve fund loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0255 Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0298 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0299 Subtotal 2,897,029

Grants and loan forgiveness:

0410 Ontario (SLC 52 9910 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,091,054

0420 Canada (SLC 52 9910 04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000

0499 Subtotal 1,096,054



0699 Other municipalities - Grants and fees (SLC 52 9910 05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0



Other financing:

0810 Prepaid special charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955,134

0820 Proceeds from sale of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0830 Proceeds from sale of hydro utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0840 Proceeds from sale of other capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Investment income

0850 From own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0860 From other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0870 Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0897 Other Billings to outside agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357,453

0898 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0899 Subtotal 1,312,587



9910 TOTAL Capital Fund Revenues 5,305,670



Transfers from own funds to capital fund

2010 Contributions from revenue fund (SLC 52 9910 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,860,871

2020 Contribution from reserves, reserve funds and deferred revenue (SLC 52 9910 02) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,849,282

9920 TOTAL Transfers from own funds to capital fund 10,710,153



9930 TOTAL Sources of capital financing 16,015,823





APPLICATIONS of CAPITAL FUND FINANCING $



3098 Capital expenditures LESS Unfunded Liabilities (SLC 52 9910 09) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,411,655



Transfers of proceeds from long term liabilities to:

3210 Other municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3220 Unconsolidated local boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3230 Individuals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3299 Subtotal 0

Transfers from capital fund to own funds

3410 Transfers to revenue fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3420 Transfers to reserves, and discretionary reserve funds (SLC 60 0420 01 + 02 + 03) . . . . . . . . . . . . . . . . . . . . . . . . . 158,201

3499 Subtotal 158,201



9940 TOTAL Applications of capital financing 12,569,856









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S50

2002-01



FIR2002: Niagara Falls C Schedule 50

Asmt Code: 2725 CAPITAL FUND OPERATIONS

MAH Code: 18101 for the year ended December 31, 2002



CONTINUITY of CAPITAL FUND OPERATIONS 1

$

5010 Capital fund balance, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -10,543,670



5020 PLUS: Total Sources of Capital Financing (SLC 50 9930 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,015,823

5040 LESS: Total Applications of Capital Financing (SLC 50 9940 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,569,856

5050 PLUS: Adjustments for PSAB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5060 PLUS: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



5090 Capital fund balance, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -7,097,703





Capital fund balance, end of year, reported in line 5090 is analyzed as follows: $



5200 Unexpended Capital Financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,440,670



LESS: Unfinanced capital outlay to be recovered from:

5410 Taxation or user charges within term of council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,612,625

5420 Proceeds from long term liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5430 Transfers from reserves and reserve funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695,715

5498 Other Sale of property, outside agencies, and local impr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,230,033

5400 Unfinanced Capital Outlay 17,538,373



9950 Capital fund balance, end of year -7,097,703





Total of line 3098 includes: $

6010 Short term interest costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S50

2002-01



FIR2002: Niagara Falls C Schedule 52

Asmt Code: 2725 SOURCES OF CAPITAL FUND FINANCING AND EXPENDITURES

MAH Code: 18101 for the year ended December 31, 2002



SOURCES of CAPITAL FUND FINANCING Expenditures

Contributions from Own Funds Capital Grants

CAPITAL

Reserves, Res. Amounts for CAPITAL

Other Municipalities Other Financing Expenditures LESS

Revenue Fund Funds, Deferred Ontario Canada Unfunded Liabilities Expenditures

Unfunded Liabilities

Rev.

1 2 3 4 5 6 8 7 9

$ $ $ $ $ $ $ $ $

0299 General government . . . . . . . . . . . 1,153,084 232,000 104,748 311,480 311,480



Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . 218,922 431,330 431,330

0420 Police . . . . . . . . . . . . . . . . . 0

0430 Conservation authority . . . . . . . . . 0

0440 Protective inspection and control . . . 0

0450 Emergency measures . . . . . . . . . 0

0460 Provincial Offences Act (POA) . . . . . 0

0498 Other . 0

0499 Subtotal 218,922 0 0 0 0 0 0 431,330 431,330

Transportation services

0610 Roadways . . . . . . . . . . . . . . . 1,047,382 67,672 547,102 1,099,419 1,099,419

0620 Winter control . . . . . . . . . . . . . 0

0630 Transit . . . . . . . . . . . . . . . . . 170,000 399,398 322,590 921,988 921,988

0640 Parking . . . . . . . . . . . . . . . . . 0

0650 Street lighting . . . . . . . . . . . . . 0

0660 Air transportation . . . . . . . . . . . 0

0698 Other . 0

0699 Subtotal 1,217,382 467,070 322,590 0 0 547,102 0 2,021,407 2,021,407

Environmental services

0810 Sanitary sewer system . . . . . . . . . 206,300 3,568,391 3,568,391

0820 Storm sewer system . . . . . . . . . . 2,715,000 443,464 80,086 1,327,128 1,327,128

0830 Waterworks system . . . . . . . . . . 3,042,893 300,436 2,702,262 2,702,262

0840 Waste collection . . . . . . . . . . . . 0

0850 Waste disposal . . . . . . . . . . . . 766,000 235,226 235,226

0860 Recycling . . . . . . . . . . . . . . . 0

0898 Other . 0

0899 Subtotal 5,757,893 972,300 443,464 0 0 380,522 0 7,833,007 7,833,007

Health services

1010 Public health services . . . . . . . . . 0

1020 Hospitals . . . . . . . . . . . . . . . . 0

1030 Ambulance services . . . . . . . . . . 0

1035 Ambulance dispatch . . . . . . . . . . 0

1040 Cemeteries . . . . . . . . . . . . . . 23,590 105,332 105,332

1098 Other . 0

1099 Subtotal 23,590 0 0 0 0 0 0 105,332 105,332

Social and family services

1210 General assistance . . . . . . . . . . 0

1220 Assistance to aged persons . . . . . . 0

1230 Child care . . . . . . . . . . . . . . . 0

1298 Other . 0

1299 Subtotal 0 0 0 0 0 0 0 0 0



1499 Social housing . . . . . . . . . . . . . . 0



Recreation and cultural services

1610 Parks . . . . . . . . . . . . . . . . . 285,000 118,035 143,720 333,563 333,563

1620 Recreation programs . . . . . . . . . 0

1630 Recreation facilities . . . . . . . . . . 95,000 16,506 300,000 136,495 696,057 696,057

1640 Libraries . . . . . . . . . . . . . . . . 50,000 43,371 593,371 593,371

1650 Cultural services . . . . . . . . . . . 25,000 0

1698 Other . 0

1699 Subtotal 430,000 177,912 325,000 0 0 280,215 0 1,622,991 1,622,991

Planning and development

1810 Planning and zoning . . . . . . . . . . 0

1820 Commercial and industrial . . . . . . . 60,000 5,000 86,108 86,108

1830 Residential development . . . . . . . 0

1840 Agriculture and reforestation . . . . . . 0

1850 Tile drainage/shoreline assistance . .

1898 Other . 0

1899 Subtotal 60,000 0 0 5,000 0 0 0 86,108 86,108



3099 Electricity . . . . . . . . . . . . . . . . . 0

3299 Gas . . . . . . . . . . . . . . . . . . . . 0

3499 Telephone . . . . . . . . . . . . . . . . . 0

3699 Government Business Enterprise . . . . . 0



5099 Non-Functionalized Amounts . . . . . . . 0



9910 TOTAL 8,860,871 1,849,282 1,091,054 5,000 0 1,312,587 0 12,411,655 12,411,655









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S52

2002-01



FIR2002: Niagara Falls C Schedule 60

Asmt Code: 2725 CONTINUITY OF RESERVES AND RESERVE FUNDS

MAH Code: 18101 for the year ended December 31, 2002



Obligatory Res. Funds, Discretionary Res. Funds Reserves

Deferred Rev.

1 2 3

$ $ $

0299 Balance, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,335,993 4,025,112 8,246,558



Revenues

0410 Contributions from revenue fund . . . . . . . . . . . . . . . . . . . . . . . . . . 383,795 508,900 4,683,404

0420 Contributions from capital fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,265 97,936

Development Charges Act

0610 Non-discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,386,379 0 0

0620 Discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571,403 0 0

0630 Credits utilized (Development Charges Act) . . . . . . . . . . . . . . . . . . . 0 0

0699 Subtotal Development Charges Act 6,957,782 0 0

0810 Lot levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81,600 0 0

0820 Subdivider contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101,887 0 0

0830 Recreational land (the Planning Act) . . . . . . . . . . . . . . . . . . . . . . . . 72,746 0 0

Investment income

0840 From own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0850 From other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 773,271 236,158

0895 Other Contribution . . . . . . . . . . . . . . . . . 2,700

0896 Other Donation . . . . . . . . . . . . . . . . . 11,710 1,200

0897 Other Prepaid licence agreement . . . . . . . . . . . . . . . . . 58,121

0898 Other 2001 Surplus - Senior's Assoc . . . . . . . . . . . . . . . . . 18,059

9910 TOTAL Revenues 8,519,236 748,958 4,781,340



Expenditures

1010 Transferred to capital fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414,376 519,272 915,634

1020 Transferred to revenue fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172,030 195,211 613,710

1030 Charges for long term liabilities - principal and interest . . . . . . . . . . . . . . .

1040 Development Charges Act - Credits utilized (Capital Fund) . . . . . . . . . . . .

1050 Development Charges Act - Credits utilized (Revenue Fund) . . . . . . . . . . .

1096 Other Investment fees . . . . . . . . . . . . . . . . . 46,558 15,638

1097 Other . . . . . . . . . . . . . . . . .

1098 Other . . . . . . . . . . . . . . . . .

9920 TOTAL Expenditures 632,964 730,121 1,529,344



2099 Balance, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,222,265 4,043,949 11,498,554









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S60

2002-01



FIR2002: Niagara Falls C Schedule 60

Asmt Code: 2725 CONTINUITY OF RESERVES AND RESERVE FUNDS

MAH Code: 18101 for the year ended December 31, 2002



Obligatory Res. Funds, Discretionary Res. Funds Reserves

Deferred Rev.

Totals in line 2099 are analysed as follows: 1 2 3

$ $ $

5010 Working funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265,000

5020 Contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ontario Clean Water Agency (OCWA) fund for renewals, etc.

5030 Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5040 Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5050 Replacement of equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5060 Sick leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5070 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5080 Workplace Safety and Insurance Board (WSIB) . . . . . . . . . . . . . . . . . . 358,091

5090 Post-employment benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Current purposes

5205 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,254,781

5210 Protection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297,609

Transportation services:

5215 Roadways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,611,555

5220 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Environmental services:

5225 Sanitary sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . 472,307 313,726

5230 Storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5235 Waterworks system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108,563

5240 Waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5245 Waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296,483 304,555

5250 Health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5255 Social and family services . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5260 Social housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recreation and cultural services:

5265 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,436

5270 Recreation facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000 458,530

5275 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554,529

5280 Planning and development . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,894,578 427,718

5290 Other and unspecified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428,525 456,517

Capital purposes

5405 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5410 Protection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transportation services:

5415 Roadways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5420 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Environmental services:

5425 Sanitary sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5430 Storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5435 Waterworks system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5440 Waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5445 Waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5450 Health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5455 Social and family services . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5460 Social housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recreation and cultural services:

5465 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5470 Recreation facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5475 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5480 Planning and development . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5490 Other and unspecified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Obligatory reserve funds / Deferred revenue:

Development Charges Act

5610 Non-discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,671,855 0 0

5620 Discounted services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,463,547 0 0

5630 Lot levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,176,938 0 0

5640 Subdivider contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414,144 0 0

5650 Recreational land (the Planning Act) . . . . . . . . . . . . . . . . . . . . . . . 200,559 0 0

5660 Parking revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,009,088 0 0

5670 Debenture repayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730,555 0 0

5680 Exchange rate stabilization . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0

5697 Other Various . . . . . . . . . . . . . . . . . 555,579 0 0

5698 Other . . . . . . . . . . . . . . . . . 0 0

9930 TOTAL 20,222,265 4,043,949 11,498,554









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S60

2002-01



FIR2002: Niagara Falls C Schedule 70

Asmt Code: 2725 CONSOLIDATED FINANCIAL POSITION

MAH Code: 18101 for the year ended December 31, 2002

Financial Assets 1

$

0299 Cash and temporary investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,908,180



Accounts receivable

0410 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0420 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0430 Upper-tier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0440 Other municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0450 School boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0490 Other receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,539,644

0499 Subtotal 10,539,644

Taxes receivable

0610 Current year's levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,744,473

0620 Previous year's levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,627,019

0630 Prior year's levies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,469,749

0640 Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,609,035

0690 LESS: Allowance for uncollectables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 920,000

0699 Subtotal 12,530,276

Other financial assets

Investments *

0805 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0810 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0815 Municipal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0820 Government business enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,753,620

0828 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,363,002

0830 Inventories held for resale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0835 Notes receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,000,000

0840 Mortgages receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227,338

0845 Debt recoverable from others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617,821

0850 Deferred taxes receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0890 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234,502

0899 Subtotal 74,196,283



9910 TOTAL Financial Assets 110,174,383

Other Assets

1010 Inventories of materials and supplies, and prepaid expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,055,801

9920 TOTAL Other Assets 1,055,801



9930 TOTAL Assets 111,230,184



Liabilities 1

Temporary loans $

2010 Current purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Capital purposes:

2020 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2030 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2040 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,683,707

2099 Subtotal 13,683,707

Accounts payable and accrued liabilities

2210 Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2220 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2230 Upper-tier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2240 Other municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2250 School boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2260 Interest on debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2270 Trade accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,983,960

2290 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,096,839

2299 Subtotal 7,080,799



Deferred revenue

2410 Obligatory reserve funds (SLC 60 2099 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,222,265

2490 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,736,383

2499 Subtotal 21,958,648



Long term liabilities

2610 Debt issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,328,677

2620 Debt payable to others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2630 Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2660 LESS: Debt issued on behalf of Government Business Enterprise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2699 Subtotal 6,328,677



Solid Waste Management Facility Liabilities

2799 Solid waste landfill closure and post-closure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Post employment benefits

2810 Accumulated sick leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,277,622

2820 Accrued vacation pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,052,396

2830 Accrued pensions payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2840 Accrued Workplace Safety and Insurance Board (WSIB) claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,824,868

2898 Other Employee Future benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,096,044

2899 Subtotal 14,250,930



9940 TOTAL Liabilities 63,302,761



9945 TOTAL Financial Assets LESS Total Liabilities (Net Financial Assets) 46,871,622









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S70

2002-01



FIR2002: Niagara Falls C Schedule 70

Asmt Code: 2725 CONSOLIDATED FINANCIAL POSITION

MAH Code: 18101 for the year ended December 31, 2002



Municipal Position



Fund balances 1



Revenue fund $

5010 General revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 934,334

Special charges and special areas

5026 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5027 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5028 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5029 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local boards

5030 Transit operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5035 Water operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 497,335

5040 Sewer operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5045 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,179

5050 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5055 Recreation, community centres and arenas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5060 Business Improvement Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 683,280

5076 Other Airport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158,482

5077 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5078 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5079 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5099 Revenue fund balance 2,308,610



5299 Capital fund balance (SLC 50 5090 01). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -7,097,703



5499 Reserves and Discretionary reserve funds balance (SLC 60 2099 02 + 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,542,503



5080 Equity in Government Business Enterprises (SLC 10 6090 01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57,753,620



9950 TOTAL Fund balances 68,507,030



LESS: Amounts to be recovered in future years



5610 Long term liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,328,677

5615 Solid waste landfill closure and post-closure liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5620 Post employment benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,250,930

5630 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5640 Lease purchase agreements (Tangible Capital Leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5690 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5699 Subtotal 20,579,607



6099 Municipal Position 47,927,423



9960 TOTAL Liabilities and Municipal Position 111,230,184





8010 * Market value of Investments included in lines 0805 to 0828 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S70

2002-01



FIR2002: Niagara Falls C Single/Lower-Tier ONLY Schedule 72

Asmt Code: 2725 CONTINUITY OF TAXES RECEIVABLE

MAH Code: 18101 for the year ended December 31, 2002



Continuity of Taxes Receivable 9

$

0210 Taxes receivable, beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,494,542



0215 PLUS: Amounts added to tax bills for collection purposes only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,056,219

0220 PLUS: Tax amounts levied in the year (SLC 26 9199 03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127,119,118

0225 PLUS: Current Year Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,318,447



0240 LESS: Total cash collections (SLC 72 0699 09) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128,344,519

0250 LESS: Tax adjustments before allowances (SLC 72 2899 09) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,104,977

0260 LESS: Tax adjustments not applied to taxation (SLC 72 4999 09) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,008,554



0280 PLUS: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



0290 Taxes receivable, end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,530,276





Cash Collections 9

$

0610 Current year's tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119,058,349

0620 Previous year's tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,010,589

0630 Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,904,651

0640 Amounts added to tax bills for collection purposes only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,370,930

0690 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0699 TOTAL Cash Collections 128,344,519









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S72A

2002-01



FIR2002: Niagara Falls C Single/Lower-Tier ONLY Schedule 72

Asmt Code: 2725 CONTINUITY OF TAXES RECEIVABLE

MAH Code: 18101 for the year ended December 31, 2002



SCHOOL BOARDS

Lower-Tier (Single- TOTAL Tax

English - Public French - Public English - Separate French - Separate Other TOTAL Education Upper-Tier

Tier) Adjustment

Tax Adjustments Applied to Taxation 1 2 3 4 5 6 7 8 9

$ $ $ $ $ $ $ $ $

1099 Municipal Act 421, 441, 442, 442.6, 443, ARB's, RFR's . . . . . . . . . 399,354 9,524 189,925 12,733 0 611,536 383,141 528,534 1,523,211

1299 Discounts allowed (Mun. Act 399 (5)) . . . . . . . . . . . . . . . . . . 0

1499 Tax Credit (Municipal Elderly Residents' Assistance Act) . . . . . . . . 0

1699 Tax Cancellation - Low income seniors and Disabled persons (Mun. Act 0 0



1810 Rebates to Commercial properties (Mun. Act 442.2) . . . . . . . . . . 0 0

1820 Rebates to Industrial properties (Mun. Act 442.2) . . . . . . . . . . . . 0 0

1899 Subtotal 0 0 0 0 0 0 0 0 0



2099 Rebates to Eligible Charities (Mun. Act 442.1) . . . . . . . . . . . . . 15,255 195 4,200 284 0 19,934 17,065 22,747 59,746

2299 Vacant Unit Rebates (Mun. Act 442.5) . . . . . . . . . . . . . . . . . . 158,120 4,000 83,402 5,595 0 251,117 113,516 157,387 522,020

2399 Reduction for Heritage Property (Mun. Act 442.8) . . . . . . . . . . . . 0 0

2890 Other . . . . . . . . . . 0 0

2891 Other . . . . . . . . . . 0 0



2899 Tax adjustments before allowances 572,729 13,719 277,527 18,612 0 882,587 513,722 708,668 2,104,977





SCHOOL BOARDS

Lower-Tier (Single- TOTAL Tax

English - Public French - Public English - Separate French - Separate Other TOTAL Education Upper-Tier

Tier) Adjustment

Tax Adjustments Not Applied to Taxation 1 2 3 4 5 6 7 8 9

$ $ $ $ $ $ $ $ $

4010 Tax sale, Tax registration accounts . . . . . . . . . . . . . . . . . . . 0

4210 Tax Deferral - Low income seniors and Disabled persons (Mun. Act 373 0 0

4420 Net Impact of 5% Capping Limit Program . . . . . . . . . . . . . . . . 597,607 14,252 321,940 21,704 0 955,503 450,269 602,782 2,008,554

4890 Other . . . . . . . . . . 0 0

4891 Other . . . . . . . . . . 0 0

4999 Tax Adjustments Not Applied to Taxation 597,607 14,252 321,940 21,704 0 955,503 450,269 602,782 2,008,554





Additional Information



6010 Recovery of Tax Deferrals . . . . . . . . . . . . . . . . . . . . . . . . 0 0



7010 Entitlement of School Boards . . . . . . . . . . . . . . . . . . . . . . . 25,152,432 439,894 12,778,267 775,480 0 39,146,073









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S72B

2002-01



FIR2002: Niagara Falls C Schedule 74

Asmt Code: 2725 LONG TERM LIABILITIES AND COMMITMENTS

MAH Code: 18101 for the year ended December 31, 2002



1. Debt burden of the municipality

1

All outstanding debt issued by the municipality, predecessor municipalities and consolidated entities $

0210 To Ontario and agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0220 To Canada and agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0230 To Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,328,677

0299 Subtotal 6,328,677



0499 PLUS: All debt assumed by the municipality from others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



LESS: All debt assumed by others

0610 Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0620 School boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0630 Other municipalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0640 Government Business Enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0699 Subtotal 0

LESS: Ontario Clean Water Agency (OCWA) debt retirement funds

0810 Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0820 Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0899 Subtotal 0

LESS: Own sinking funds (Actual balances)

1010 General municipal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1020 Enterprises and others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1099 Subtotal 0



9910 TOTAL Debt burden of the municipality 6,328,677





2. Debt burden of the municipality: Analysed by debt instrument



1210 Sinking fund debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1220 Installment (serial) debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,328,677

1230 Long term bank loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1240 Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1250 Mortgages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1260 Ontario Clean Water Agency (OCWA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1270 Long term reserve fund loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1298 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9920 TOTAL Debt burden of the municipality 6,328,677





3. Debt burden of the municipality: Analysed by function



1405 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 928,373

1410 Protection services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transportation services:

1415 Roadways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,214,466

1420 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Environmental services:

1425 Sanitary sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,087,587

1430 Storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 489,462

1435 Waterworks system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,002,380

1440 Waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1445 Waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1450 Health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1455 Social and family services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1460 Social housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recreation and cultural services:

1465 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151,325

1470 Recreation facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573,084

1475 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400,000

1480 Planning and development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1485 Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 482,000

1486 Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1487 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1490 Other long term liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9930 TOTAL Debt burden of the municipality 6,328,677









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S74A

2002-01



FIR2002: Niagara Falls C Schedule 74

Asmt Code: 2725 LONG TERM LIABILITIES AND COMMITMENTS

MAH Code: 18101 for the year ended December 31, 2002



4. Debt payable in foreign currencies (net of sinking fund holdings)

1

US Dollars: $

1610 Canadian dollar equivalent included in SLC 74 9910 01 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1620 Par value in 'U.S. Dollars' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other currency:

1630 Canadian dollar equivalent included in SLC 74 9910 01 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1640 Par value in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1650 Canadian dollar equivalent included in SLC 74 9910 01 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1660 Par value in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



5. Interest earned on sinking funds and on debt retirement funds during the year



1810 Own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ontario Clean Water Agency

1820 Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1830 Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



6. Details of sinking fund balance



2010 Value of own sinking fund debentures issued and outstanding at year end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



Balance of own sinking funds at year end

2110 Total contributions to own sinking funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2120 Total income earned from investments of sinking funds' monies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2199 Subtotal 0



2210 Estimated total future contributions from this municipality required to meet obligations in line 2010 above . . . . . . . . . . . . . . . . . . .

2220 Estimated total future income earned from investments in lines 2199 and 2210 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



7. Long term commitments at year end



2410 Hospital support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2420 University support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2430 Leases and other agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2440 Capital equipment, land acquisition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2496 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2497 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2498 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2499 TOTAL 0









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S74B

2002-01



FIR2002: Niagara Falls C Schedule 74

Asmt Code: 2725 LONG TERM LIABILITIES AND COMMITMENTS

MAH Code: 18101 for the year ended December 31, 2002



Is Value in Column 2 Number of Years

Value

Estimated? Payable Over



8. Contingent liabilities 1 2 3

Y or N $ Years

2610 Pending or threatened litigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2620 Retroactive wage settlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2630 Guarantees of long term indebtedness in the name of the municipality but assumed by others . . . .

2640 Outstanding loans guaranteed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2698 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2699 TOTAL 0



Accumulated Surplus / Total Outstanding

Debt Charges

Deficit Capital Obligation

9. Ontario Clean Water Agency Provincial Projects 1 2 3

Water projects: $ $ $

2810 For this Municipality only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2820 Share of integrated project(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Sewer projects:

2830 For this Municipality only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2840 Share of integrated project(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



Principal Interest Total

10. Debt Charges for the current year 1 2 3

Recovered from the consolidated revenue fund $ $ $

3012 General Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 795,509 279,132

3014 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134,446 50,116

3020 Recovered from reserve funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovered from unconsolidated entities:

3030 Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3040 Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3050 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3097 Other . . . . . .. . . . . . . . . . . . . . . . . . . . . . .

3098 Other . . . . . .. . . . . . . . . . . . . . . . . . . . . . .

3099 TOTAL 929,955 329,248

Line 3099 includes:

3110 Lump sum (balloon) repayments of long term debt . . . . . . . . . . . . . . . . . . . . . . . . .



Analysis of Lease Purchase Agreements (Tangible Capital Leases) and Financing Leases (not Tangible Capital Leases)

3140 Debt charges for Lease purchase agreements (Tangible capital leases) . . . . . . . . . . . . . . 0

3150 Financing leases (not Tangible capital leases) beyond term of Council . . . . . . . . . . . . . . .

3199 TOTAL 0





Principal Interest

11. Long term debt refinanced 1 2

$ $

3410 Repayment of Provincial Special Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3420 Other long term debt refinanced . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S74C

2002-01



FIR2002: Niagara Falls C Schedule 74

Asmt Code: 2725 LONG TERM LIABILITIES AND COMMITMENTS

MAH Code: 18101 for the year ended December 31, 2002



12. Future principal and Interest payments on EXISTING debt



RECOVERABLE FROM:

Consolidated Revenue Fund Reserve Funds Unconsolidated Entities All Others

Principal Interest Principal Interest Principal Interest Principal Interest

1 2 3 4 5 6 7 8

$ $ $ $ $ $ $ $

3210 Year 2003 . . . . . . . . . . . . 808,846 315,433 106,000 34,042

3220 Year 2004 . . . . . . . . . . . . 583,714 271,859 116,000 25,367

3230 Year 2005 . . . . . . . . . . . . 618,350 237,037 126,000 15,760

3240 Year 2006 . . . . . . . . . . . . 478,883 206,726 134,000 5,360

3250 Year 2007 . . . . . . . . . . . . 537,506 182,069

3260 Years 2008 to 2012 . . . . . . . 2,819,378 423,725

3270 Years 2013 onwards . . . . . . .

3280 Int. to be earned on sink. funds .

3290 Downtown Revital. Program . . .

3299 TOTAL 5,846,677 1,636,849 482,000 80,529 0 0 0 0





13. Other notes



Please list all Other Notes and forward supporting schedules as required by email to: FIR@mah.gov.on.ca

3601









* Use ALT + ENTER Keys to "Return" to the next line.









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S74D

2002-01



FIR2002: Niagara Falls C Schedule 80

Asmt Code: 2725 STATISTICAL INFORMATION

MAH Code: 18101 for the year ended December 31, 2002



Part-Time Funded Total Person Hours

Full-Time Funded Positions Seasonal Employees

Positions Worked

1. Municipal workforce profile 1 2 3 4

Employees of the Municipality # # # # of Hours

0205 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68.00 124

0210 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103.00 224

0215 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0220 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0225 Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169.00 1.00 309

0230 Health Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0235 Homes for the Aged . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0240 Other Social Services . . . . . . . . . . . . . . . . . . . . . . . . . . .

0245 Parks and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . 104.00 1.00 4.00 173

0250 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0255 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.00 26

0290 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.00 835

0298 Subtotal 459.00 53.00 4.00 1,691



0300 Proportion of Munic. Empl. covered by 'Collective Agreements' (%) . . . .



Employees of Joint Local Boards

0305 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0310 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0315 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0320 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0325 Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0330 Health Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0335 Homes for the Aged . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0340 Other Social Services . . . . . . . . . . . . . . . . . . . . . . . . . . .

0345 Parks and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . .

0350 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0355 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0390 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0398 Subtotal 0.00 0.00 0.00 0



0399 TOTAL 459.00 53.00 4.00 1,691



Other Munic., School

Own Municipality Provincial Federal

Boards

2. Selected investments of own sinking funds as at Dec. 31 1 2 3 4

$ $ $ $

0610 Own sinking funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



Number of Contracts Value of Contracts



3. Municipal procurement this year 1 2

# $

1010 Total construction contracts awarded . . . . . . . . . . . . . . . . . . . . 15 6,353,000

1020 Construction contracts awarded at $100,000 or greater . . . . . . . . . . . 11 6,125,000



Total Value of Building Square metres of New

Number of Building Permits

Permits Construction

4. Building permit information 1 2 3

# $ m²

1210 Residential properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282 34,561,000 41,921

1220 Multi-Residential properties . . . . . . . . . . . . . . . . . . . . . . . . .

1230 All other property classes . . . . . . . . . . . . . . . . . . . . . . . . . . 43 323,380,361 1,030,273

1299 Subtotal 325 357,941,361 1,072,194

1 Square Foot = 0.0929 m²

5. Insured value of physical assets 1

$

1410 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47,627,700

1420 Machinery and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . 12,201,740

1498 Other Licenced vehicles . . . . . . . . . . . . . . . . . 11,700,000

1499 Subtotal 71,529,440



6. Total Dollar Losses due to Structural Fires 1

$

1510 Losses due to structural fires, averaged over 3 yrs (2000 - 2002) . . . . . 2,170,828







20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S80A

2002-01



FIR2002: Niagara Falls C Schedule 80

Asmt Code: 2725 STATISTICAL INFORMATION

MAH Code: 18101 for the year ended December 31, 2002



7. Alternate service delivery arrangements

Municipal services which the municipality currently provides through some form of alternate service delivery: (Top 10 by Rev. Fund Expenditures

S40 Line

Municipal service S40 Functional Heading Rev. Fund Expenditure Comments

Number

1 3 2 4 5

LIST $

1601

1602

1603

1604

1605

1606

1607

1608

1609

1610









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S80B

2002-01



FIR2002: Niagara Falls C Schedule 80

Asmt Code: 2725 STATISTICAL INFORMATION

MAH Code: 18101 for the year ended December 31, 2002



8. Consolidated Local boards including Joint local boards and all local entities set up by the municipality

(I) PROPORTIONALLY CONSOLIDATED joint local boards

Proportion of Total

Board Munic. Municipality's Share of Municipality's Share of

Name of Board or Entity Board Description

Code Contributions Total Contributions Total Fee Revenues

Consolidated

1 3 2 4 5 6

LIST % $ $

0801

0802

0803

0804

0805

0806

0807

0808

0809

0810

0811

0812

0813

0814

0815

0816

0817

0818

0819

0820

0821

0822

0823

0824

0825

0826

0827

0828

0829

0830

0831

0832

0833

0834

0835

0836

0837

0838

0839

0840

0841

0842

0843

0844

0845

0846

0847

0848

0849









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S80C

2002-01



FIR2002: Niagara Falls C Schedule 80

Asmt Code: 2725 STATISTICAL INFORMATION

MAH Code: 18101 for the year ended December 31, 2002



(II) FULLY CONSOLIDATED local boards and any local entities set up by the municipality

Proportion of Total

Board Munic. Municipality's Share of Municipality's Share of

Name of Board or Entity Board Description

Code Contributions Total Contributions Total Fee Revenues

Consolidated

1 3 2 4 5 6

LIST % $ $

0851 100%

0852 100%

0853 100%

0854 100%

0855 100%

0856 100%

0857 100%

0858 100%

0859 100%

0860 100%

0861 100%

0862 100%

0863 100%

0864 100%

0865 100%

0866 100%

0867 100%

0868 100%

0869 100%

0870 100%

0871 100%

0872 100%

0873 100%

0874 100%

0875 100%

0876 100%

0877 100%

0878 100%

0879 100%

0880 100%

0881 100%

0882 100%

0883 100%

0884 100%

0885 100%

0886 100%

0887 100%

0888 100%

0889 100%

0890 100%

0891 100%

0892 100%

0893 100%

0894 100%

0895 100%

0896 100%

0897 100%

0898 100%

0899 100%









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S80C

2002-01



FIR2002: Niagara Falls C Schedule 82

Asmt Code: 2725 MUNICIPAL USER CHARGES

MAH Code: 18101 for the year ended December 31, 2002



1. User Fee Revenues by Function

USER FEES and SERVICE CHARGES Percentage Change



Previous Year Current Year (S12) (Prev. Year to Current Year)



S12 Functional Headings 2 3 4

$ $ %

0299 General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141,481 154,827 9.4%



Protection services

0410 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45,959 29,776 -35.2%

0420 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0430 Conservation authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0440 Protective inspection and control . . . . . . . . . . . . . . . . . . . . . . . . . . 22,158 29,775 34.4%

0450 Emergency measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0460 Provincial Offences Act (POA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 -

0498 Other . . . . . . . . . . . . . . . . . . . 0 0 -

0499 Subtotal 68,117 59,551 -12.6%

Transportation services

0610 Roadways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 429,422 527,171 22.8%

0620 Winter control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0630 Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,160,023 5,891,035 14.2%

0640 Parking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 781,563 823,118 5.3%

0650 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,990 36,528 17.9%

0660 Air transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0698 Other . . . . . . . . . . . . . . . . . . . 0 0 -

0699 Subtotal 6,401,998 7,277,852 13.7%

Environmental services

0810 Sanitary sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,033,109 14,410,601 2.7%

0820 Storm sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0830 Waterworks system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,590,405 10,907,146 3.0%

0840 Waste collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0850 Waste disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -10,256 1,194 -111.6%

0860 Recycling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

0898 Other . . . . . . . . . . . . . . . . . . . 0 0 -

0899 Subtotal 24,613,258 25,318,941 2.9%

Health services

1010 Public health services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1020 Hospitals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1030 Ambulance services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1035 Ambulance dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 -

1040 Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441,545 469,995 6.4%

1098 Other . . . . . . . . . . . . . . . . . . . 0 0 -

1099 Subtotal 441,545 469,995 6.4%

Social and family services

1210 General assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1220 Assistance to aged persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1230 Child care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1298 Other . . . . . . . . . . . . . . . . . . . 0 0 -

1299 Subtotal 0 0 -



1499 Social housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -



Recreation and cultural services

1610 Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42,040 7,226 -82.8%

1620 Recreation programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1630 Recreation facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,176,795 1,540,837 30.9%

1640 Libraries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,051 14,865 -1.2%

1650 Cultural services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1698 Other . . . . . . . . . . . . . . . . . . . 0 0 -

1699 Subtotal 1,233,886 1,562,928 26.7%

Planning and development

1810 Planning and zoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145,735 152,796 4.8%

1820 Commercial and industrial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1830 Residential development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1840 Agriculture and reforestation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1850 Tile drainage/shoreline assistance . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

1898 Other Small Business Office . . . . . . . . . . . . . . . . . . . 0 0 -

1899 Subtotal 145,735 152,796 4.8%



3099 Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

3299 Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -

3499 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 -



9910 TOTAL 33,046,020 34,996,890 5.9%









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S82A

2002-01



FIR2002: Niagara Falls C Schedule 82

Asmt Code: 2725 MUNICIPAL USER CHARGES

MAH Code: 18101 for the year ended December 31, 2002



2. Detailed information of NEW user fees only

Please provide a brief description of all NEW User Fees included under the Functional Categories in Part 1 of Schedule 82 :



S12 Line Description of Program or Min. Rate (per Max. Rate (per

S12 Functional Heading Unit of Measure Annual Revenue Comments

Number Service Unit) Unit)

1 2 3 4 5 6 7 8

LIST # $ $ LIST $

5001

5002

5003

5004

5005

5006

5007

5008

5009

5010

5011

5012

5013

5014

5015

5016

5017

5018

5019

5020

5021

5022

5023

5024

5025

5026

5027

5028

5029

5030

5031

5032

5033

5034

5035

5036

5037

5038

5039

5040

5041

5042

5043

5044

5045

5046

5047

5048

5049

5999 Subtotal 0

6099 Other User Fees 34,996,890

9920 TOTAL User fees and service charges 34,996,890









20-02-2004 10:12 AM Province of Ontario - Ministry of Municipal Affairs and Housing FI022725 Niagara Falls C.xls S82B