HomeMy WebLinkAboutTR-36-84 4
CORPORATION OF THE TOWN OF NEWCASTLE
TREASURY DEPARTMENT K. CAMPBELL, C.A., TREASURER
40 TEMPERANCE STREET TEL.(416)623-3379
BOWMANVILLE, ONTARIO
L 1 C 3A6
REPORT TO THE GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
MEETING OF MAY 7TH 1984
REPORT NO. : TR-36-84
SUBJECT: SENIOR CITIZEN TAX REBATE
RECOMMENDATION:
It is respectfully recommended that the General Purpose and
Administration Committee recommend to Council that this report
be received for information.
BACKGROUND AND COMMENTS:
As a result of a resolution of Council , staff
have investigated the tax rebate program for senior citizens
which is currently in place in the City of North York. Staff
have not precised the various documents attached as exhibits
to this report; as each is self-explanatory and specific in
its application to the overall process. In some cases both
the documents related to the 1981 Act and the 1983 Act have
been provided for completeness.
The basic components of the system are as
follows:
(1) A private members' bill is required to
enable the municipality to have such a program. A copy of
both the 1981 bill and the 1983 bill are attached. (Exhibit f
"A" - Bill PR14; Exhibit "B" - Bill PR51) % 5
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TR-36-84
Page Two
(2) A municipal by-law is required to be
passed. By-Law 28170 of the City of North York is attached.
The new by-law for 1984 and subsequent years had not been
approved by the North York Council at the time of writing this
report. (Exhibit "C")
(3) An application form for the tax credit
assistance is required. A copy of the form related to the
1981 North York by-law is attached. (Exhibit "D")
(4) A notice of lien against the property on
which the tax credit assistance is given is required. The
forms used by North York are attached for both 1981 and 1983 .
(Exhibits "E" and "F")
(5) A Certificate of Payment and Release of
Lien form is required. Copies of the forms used by North York
are attached for both 1981 and 1983. (Exhibits "G" and "H")
In correspondence and conversations with staff
at the City of North York, they report that with a population
of approximately 560,000 they have given the following numbers
of tax credits: 1983 - 99, 1982 - 99 and 1981 - 108. The
relatively small number of credits is largely due to the
guaranteed income supplement requirement in Bill PR511(2)(d) .
This requirement ensures that the property owners in need of
this assistance are the ones who receive it. Also , often
Senior Citizens who largely own their homes do not wish to
have a lien of any type registered against their property and
therefore, are reluctant to participate in the program.
TR-36-84
Page Three
Senior Citizens availing themselves of this
program in North York are, of course, eligible for the tax
rebate for homeowners provided from the Province of Ontario to
a maximum of $500. In some cases this may result the amount
of the municipal tax credit being less than the $150 provided
in legislation.
As, Committee will appreciate, there is a
certain number of months required to put such a program in
place because of the requirement of having a private members'
bill passed in the legislature and the other documentation
required, advertising of the program, etc . Of-course, if
Committee was to propose a program very similiar to that in
the City of North York, then the considerable preparation time
of documentation would be averted. Since this tax year has
already commenced it would be advisable, from a staff point of
view, to consider the institution of such a program as of
January 1 , 1985.
Respectfully submitted,
Kat A. Campbel 1 , C.A. , B.Comm,
Treasurer
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