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Official FIR rows

Brethour Tp | 2024

Raw Financial Information Return rows are shown by official FIR schedule. Summary cards appear only when the metric mapping is confidently available.

Revenue

$441,253

Expenses

$613,135

Surplus / deficit

-$171,882

Accumulated surplus

$1.2M

FINANCIAL INFORMATION RETURN18 rows

Line	Column	SLC	Amount	Text
Name	Not listed	slc.02X.L0020.C01.02	Not mapped	Steven Acland, CPA, CA
Telephone	Not listed	slc.02X.L0022.C01.02	Not mapped	705-647-8174
Email (Required)	Not listed	slc.02X.L0028.C01.02	Not mapped	sacland@kebnl.ca
Households	Not listed	slc.02X.L0040.C01.01	$48
Households	Not listed	slc.02X.L0040.C01.02	Not mapped	Stats Can
Population	Not listed	slc.02X.L0041.C01.01	$105
Population	Not listed	slc.02X.L0041.C01.02	Not mapped	Stats Can
Youth Population	Not listed	slc.02X.L0042.C01.01	$20
Youth Population	Not listed	slc.02X.L0042.C01.02	Not mapped	Stats Can
Schedule 54:Cashflow - Direct or Indirect Method chosen	Not listed	slc.02X.L0075.C01.02	Not mapped	INDIRECT
Method used to allocate Program Support to other functions in Sch	Not listed	slc.02X.L0077.C01.02	Not mapped	Other Method (Please describe below)
If Other Method is selected in line 0077, please describe method	Not listed	slc.02X.L0078.C01.02	Not mapped	not allocated
Municipal Treasurer	Not listed	slc.02X.L0090.C01.02	Not mapped	Steve McIntyre
Municipal Auditor	Not listed	slc.02X.L0091.C01.02	Not mapped	Steven Acland, CPA, CA
Municipal Audit Firm	Not listed	slc.02X.L0092.C01.02	Not mapped	Kemp Elliott & Blair LLP, Chartered Professional Accountants
Municipal Treasurer Email (Required)	Not listed	slc.02X.L0093.C01.02	Not mapped	brethour@parolink.net
Date	Not listed	slc.02X.L0094.C01.02	Not mapped	2025-09-29
Municipal Auditor's Email (Required)	Not listed	slc.02X.L0095.C01.02	Not mapped	sacland@kebnl.ca

CONSOLIDATED STATEMENT OF OPERATIONS: REVENUE21 rows

Line	Column	SLC	Amount	Text
Taxation - Own purposes (SLC 26 9199 04 - 72 2899 07) For UT (SLC	Own Purposes Revenue	slc.10X.L0299.C01.01	$166,904
Ontario Municipal Partnership Fund (OMPF)	Own Purposes Revenue	slc.10X.L0620.C01.01	$162,900
Subtotal	Own Purposes Revenue	slc.10X.L0699.C01.01	$162,900
Ontario conditional grants (SLC 12 9910 01)	Own Purposes Revenue	slc.10X.L0810.C01.01	$93,164
Conditional Grants Subtotal	Own Purposes Revenue	slc.10X.L0899.C01.01	$93,164
Revenue from other municipalities (SLC 12 9910 03)	Own Purposes Revenue	slc.10X.L1099.C01.01	$374
Total user fees and service charges (SLC 12 9910 04)	Own Purposes Revenue	slc.10X.L1299.C01.01	$6,169
Penalties and interest on taxes	Own Purposes Revenue	slc.10X.L1620.C01.01	$218
Fines and Penalties Subtotal	Own Purposes Revenue	slc.10X.L1699.C01.01	$218
Investment income	Own Purposes Revenue	slc.10X.L1805.C01.01	$11,492
Other	Own Purposes Revenue	slc.10X.L1890.C01.01	$32
Other	Not listed	slc.10X.L1890.C01.0A	Not mapped	Other
Other revenue Subtotal	Own Purposes Revenue	slc.10X.L1899.C01.01	$11,524
PLUS: Total revenues (SLC 10 9910 01)	Own Purposes Revenue	slc.10X.L2010.C01.01	$441,253
LESS: Total expenses (SLC 40 9910 11)	Own Purposes Revenue	slc.10X.L2020.C01.01	$613,135
Accum. Surplus (Deficit), Before Remeas. Gains (Losses) - Begin Yr	Own Purposes Revenue	slc.10X.L2060.C01.01	$1.4M
Restated Accumulated Surplus (Deficit) - Begin Yr	Own Purposes Revenue	slc.10X.L2062.C01.01	$1.4M
Annual Surplus / (Deficit), Before Remeasurement Gains (Losses)	Own Purposes Revenue	slc.10X.L2099.C01.01	-$171,882
Total Revenues	Own Purposes Revenue	slc.10X.L9910.C01.01	$441,253
Property Taxation Subtotal	Own Purposes Revenue	slc.10X.L9940.C01.01	$166,904
Accum. Surplus (Deficit) Before Remeas. Gains (Losses)-End Yr	Own Purposes Revenue	slc.10X.L9950.C01.01	$1.2M

GRANTS, USER FEES AND SERVICE CHARGES20 rows

Line	Column	SLC	Amount
General government	Ontario Conditional Grants	slc.12X.L0299.C01.01	$2,984
General government	User Fees and Service Charges	slc.12X.L0299.C01.04	$100
Protective inspection and control	Ontario Conditional Grants	slc.12X.L0440.C01.01	$6,122
Building permit and inspection services	User Fees and Service Charges	slc.12X.L0445.C01.04	$180
Provincial Offences Act (POA)	Other Municipalities	slc.12X.L0460.C01.03	$374
Protection Services	Ontario Conditional Grants	slc.12X.L0499.C01.01	$6,122
Protection Services	Other Municipalities	slc.12X.L0499.C01.03	$374
Protection Services	User Fees and Service Charges	slc.12X.L0499.C01.04	$180
Roads - unpaved	Ontario Conditional Grants	slc.12X.L0612.C01.01	$65,469
Roads - unpaved	User Fees and Service Charges	slc.12X.L0612.C01.04	$2,158
Transportation Services	Ontario Conditional Grants	slc.12X.L0699.C01.01	$65,469
Transportation Services	User Fees and Service Charges	slc.12X.L0699.C01.04	$2,158
Planning and zoning	Ontario Conditional Grants	slc.12X.L1810.C01.01	$18,589
Planning and zoning	User Fees and Service Charges	slc.12X.L1810.C01.04	$1,200
Tile drainage/shoreline assistance	User Fees and Service Charges	slc.12X.L1850.C01.04	$2,531
Planning and Development	Ontario Conditional Grants	slc.12X.L1899.C01.01	$18,589
Planning and Development	User Fees and Service Charges	slc.12X.L1899.C01.04	$3,731
Total	Ontario Conditional Grants	slc.12X.L9910.C01.01	$93,164
Total	Other Municipalities	slc.12X.L9910.C01.03	$374
Total	User Fees and Service Charges	slc.12X.L9910.C01.04	$6,169

TAXATION INFORMATION48 rows

Line	Column	SLC	Amount	Text
N New Multi-Residential	Not listed	slc.20X.L0202.C01.02	Not mapped	N
G Parking Lot (Includes CJ,CR,CX,CY,CZ)	Not listed	slc.20X.L0205.C01.02	Not mapped	N
D Office Building	Not listed	slc.20X.L0210.C01.02	Not mapped	N
S Shopping Centre	Not listed	slc.20X.L0215.C01.02	Not mapped	N
L Large Industrial	Not listed	slc.20X.L0220.C01.02	Not mapped	N
Other	Not listed	slc.20X.L0225.C01.02	Not mapped	N
M Multi-Residential	Exit capping immediately	slc.20X.L0320.C02.01	Not mapped	Y
C Commercial	Exit capping immediately	slc.20X.L0330.C02.01	Not mapped	Y
I Industrial	Exit capping immediately	slc.20X.L0340.C02.01	Not mapped	Y
C Commercial	Grad. Tax Rates in Effect?	slc.20X.L0610.C03.02	Not mapped	N
G Parking Lot	Grad. Tax Rates in Effect?	slc.20X.L0611.C03.02	Not mapped	N
D Office Building	Grad. Tax Rates in Effect?	slc.20X.L0612.C03.02	Not mapped	N
S Shopping Centre	Grad. Tax Rates in Effect?	slc.20X.L0613.C03.02	Not mapped	N
I Industrial	Grad. Tax Rates in Effect?	slc.20X.L0620.C03.02	Not mapped	N
L Large Industrial	Grad. Tax Rates in Effect?	slc.20X.L0621.C03.02	Not mapped	N
R Residential	Phase-In Program in Effect?	slc.20X.L0805.C04.02	Not mapped	N
M Multi-Residential	Phase-In Program in Effect?	slc.20X.L0810.C04.02	Not mapped	N
N New Multi-Residential	Phase-In Program in Effect?	slc.20X.L0815.C04.02	Not mapped	N
C Commercial (Includes G, D, S)	Phase-In Program in Effect?	slc.20X.L0820.C04.02	Not mapped	N
I Industrial (Includes L)	Phase-In Program in Effect?	slc.20X.L0840.C04.02	Not mapped	N
F Farmland	Phase-In Program in Effect?	slc.20X.L0850.C04.02	Not mapped	N
T Managed Forest	Phase-In Program in Effect?	slc.20X.L0855.C04.02	Not mapped	N
P Pipeline	Phase-In Program in Effect?	slc.20X.L0860.C04.02	Not mapped	N
R Residential	Installments	slc.20X.L1210.C06.02	$1
R Residential	First Due Date	slc.20X.L1210.C06.03	Not mapped	20240326
R Residential	Installments	slc.20X.L1210.C06.05	$2
R Residential	First Due Date	slc.20X.L1210.C06.06	Not mapped	20240625
R Residential	Last Due Date	slc.20X.L1210.C06.07	Not mapped	20240925
F Farmland	Installments	slc.20X.L1230.C06.02	$1
F Farmland	First Due Date	slc.20X.L1230.C06.03	Not mapped	20240326
F Farmland	Installments	slc.20X.L1230.C06.05	$2
F Farmland	First Due Date	slc.20X.L1230.C06.06	Not mapped	20240625
F Farmland	Last Due Date	slc.20X.L1230.C06.07	Not mapped	20240925
C Commercial	Installments	slc.20X.L1250.C06.02	$1
C Commercial	First Due Date	slc.20X.L1250.C06.03	Not mapped	20240326
C Commercial	Installments	slc.20X.L1250.C06.05	$2
C Commercial	First Due Date	slc.20X.L1250.C06.06	Not mapped	20240625
C Commercial	Last Due Date	slc.20X.L1250.C06.07	Not mapped	20240925
I Industrial	Installments	slc.20X.L1260.C06.02	$1
I Industrial	First Due Date	slc.20X.L1260.C06.03	Not mapped	20240326
I Industrial	Installments	slc.20X.L1260.C06.05	$2
I Industrial	First Due Date	slc.20X.L1260.C06.06	Not mapped	20240625
I Industrial	Last Due Date	slc.20X.L1260.C06.07	Not mapped	20240925
P Pipeline	Installments	slc.20X.L1270.C06.02	$1
P Pipeline	First Due Date	slc.20X.L1270.C06.03	Not mapped	20240326
P Pipeline	Installments	slc.20X.L1270.C06.05	$2
P Pipeline	First Due Date	slc.20X.L1270.C06.06	Not mapped	20240625
P Pipeline	Last Due Date	slc.20X.L1270.C06.07	Not mapped	20240925

MUNICIPAL AND SCHOOL BOARD TAXATION9 rows

Line	Column	SLC	Amount
Total of all supplementary taxes (Supps, Omits, Section 359)	LT / ST	slc.22D.L9799.C01.12	$2,475
Total of all supplementary taxes (Supps, Omits, Section 359)	Education Taxes	slc.22D.L9799.C01.14	$422
Total of all supplementary taxes (Supps, Omits, Section 359)	TOTAL	slc.22D.L9799.C01.15	$2,897
Total Levied by Tax Rate	LT / ST	slc.22D.L9910.C01.12	$167,798
Total Levied by Tax Rate	Education Taxes	slc.22D.L9910.C01.14	$28,334
Total Levied by Tax Rate	TOTAL	slc.22D.L9910.C01.15	$196,132
Total Levies	LT / ST	slc.22D.L9990.C01.12	$167,798
Total Levies	Education Taxes	slc.22D.L9990.C01.14	$28,334
Total Levies	TOTAL	slc.22D.L9990.C01.15	$196,132

PAYMENTS-IN-LIEU OF TAXATION6 rows

Line	Column	SLC	Amount
Total PILS Levied by Tax Rate	LT / ST	slc.24D.L9910.C01.12	$385
Total PILS Levied by Tax Rate	Education PILS	slc.24D.L9910.C01.14	$105
Total PILS Levied by Tax Rate	TOTAL	slc.24D.L9910.C01.15	$490
Total PILS Levied	LT / ST	slc.24D.L9990.C01.12	$385
Total PILS Levied	Education PILS	slc.24D.L9990.C01.14	$105
Total PILS Levied	TOTAL	slc.24D.L9990.C01.15	$490

TAXATION AND PAYMENTS-IN-LIEU SUMMARY122 rows

Line	Column	SLC	Amount	Text
Residential	Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0010.C01.02	$8.1M
Residential	Total Taxes	slc.26A.L0010.C01.03	$84,923
Residential	Municipal Taxes LT / ST	slc.26A.L0010.C01.04	$72,537
Residential	Education Taxes	slc.26A.L0010.C01.06	$12,386
Residential	ENG - Public	slc.26A.L0010.C01.07	$10,635
Residential	ENG - Separate	slc.26A.L0010.C01.09	$812
Residential	FRE - Separate	slc.26A.L0010.C01.10	$939
Residential	Taxable Asmt. (CVA)	slc.26A.L0010.C01.16	$8.1M
Residential	Phase-In Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0010.C01.17	$8.1M
Residential	Phase-In Taxable Asmt. (CVA)	slc.26A.L0010.C01.18	$8.1M
Farmland	Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0110.C01.02	$6.8M
Farmland	Total Taxes	slc.26A.L0110.C01.03	$71,389
Farmland	Municipal Taxes LT / ST	slc.26A.L0110.C01.04	$60,977
Farmland	Education Taxes	slc.26A.L0110.C01.06	$10,412
Farmland	ENG - Public	slc.26A.L0110.C01.07	$10,070
Farmland	ENG - Separate	slc.26A.L0110.C01.09	$257
Farmland	FRE - Separate	slc.26A.L0110.C01.10	$85
Farmland	Taxable Asmt. (CVA)	slc.26A.L0110.C01.16	$27.2M
Farmland	Phase-In Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0110.C01.17	$6.8M
Farmland	Phase-In Taxable Asmt. (CVA)	slc.26A.L0110.C01.18	$27.2M
Industrial	Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0510.C01.02	$51,678
Industrial	Total Taxes	slc.26A.L0510.C01.03	$693
Industrial	Municipal Taxes LT / ST	slc.26A.L0510.C01.04	$463
Industrial	Education Taxes	slc.26A.L0510.C01.06	$230
Industrial	ENG - Public	slc.26A.L0510.C01.07	$100
Industrial	FRE - Public	slc.26A.L0510.C01.08	$13
Industrial	ENG - Separate	slc.26A.L0510.C01.09	$34
Industrial	FRE - Separate	slc.26A.L0510.C01.10	$83
Industrial	Taxable Asmt. (CVA)	slc.26A.L0510.C01.16	$26,100
Industrial	Phase-In Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0510.C01.17	$51,678
Industrial	Phase-In Taxable Asmt. (CVA)	slc.26A.L0510.C01.18	$26,100
Pipelines	Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0710.C01.02	$3.5M
Pipelines	Total Taxes	slc.26A.L0710.C01.03	$36,230
Pipelines	Municipal Taxes LT / ST	slc.26A.L0710.C01.04	$31,346
Pipelines	Education Taxes	slc.26A.L0710.C01.06	$4,884
Pipelines	ENG - Public	slc.26A.L0710.C01.07	$2,116
Pipelines	FRE - Public	slc.26A.L0710.C01.08	$284
Pipelines	ENG - Separate	slc.26A.L0710.C01.09	$715
Pipelines	FRE - Separate	slc.26A.L0710.C01.10	$1,768
Pipelines	Taxable Asmt. (CVA)	slc.26A.L0710.C01.16	$555,000
Pipelines	Phase-In Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L0710.C01.17	$3.5M
Pipelines	Phase-In Taxable Asmt. (CVA)	slc.26A.L0710.C01.18	$555,000
Commercial	PIL Asmt. (Wtd & Disc CVA)	slc.26A.L1210.C02.02	$37,620
Commercial	TOTAL PILS Levied	slc.26A.L1210.C02.03	$420
Commercial	LT / ST	slc.26A.L1210.C02.04	$337
Commercial	Education PILS	slc.26A.L1210.C02.06	$83
Commercial	PIL Asmt. (CVA)	slc.26A.L1210.C02.16	$19,000
Commercial	Phase-In PIL Asmt. (Wtd & Disc CVA)	slc.26A.L1210.C02.17	$37,620
Commercial	Phase-In PIL Asmt. (CVA)	slc.26A.L1210.C02.18	$19,000
Landfilll	PIL Asmt. (Wtd & Disc CVA)	slc.26A.L1705.C02.02	$5,323
Landfilll	TOTAL PILS Levied	slc.26A.L1705.C02.03	$70
Landfilll	LT / ST	slc.26A.L1705.C02.04	$48
Landfilll	Education PILS	slc.26A.L1705.C02.06	$22
Landfilll	PIL Asmt. (CVA)	slc.26A.L1705.C02.16	$5,000
Landfilll	Phase-In PIL Asmt. (Wtd & Disc CVA)	slc.26A.L1705.C02.17	$5,323
Landfilll	Phase-In PIL Asmt. (CVA)	slc.26A.L1705.C02.18	$5,000
Legislated percentage of education taxes distributed to each scho	Education Taxes	slc.26A.L9010.C01.06	Not mapped	100.000%
Legislated percentage of education taxes distributed to each scho	ENG - Public	slc.26A.L9010.C01.07	Not mapped	43.335%
Legislated percentage of education taxes distributed to each scho	FRE - Public	slc.26A.L9010.C01.08	Not mapped	5.823%
Legislated percentage of education taxes distributed to each scho	ENG - Separate	slc.26A.L9010.C01.09	Not mapped	14.649%
Legislated percentage of education taxes distributed to each scho	FRE - Separate	slc.26A.L9010.C01.10	Not mapped	36.193%
Legislated percentage of education taxes distributed to each scho	Other	slc.26A.L9010.C01.11	Not mapped	0.000%
Residential Subtotal	Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L9110.C01.02	$14.9M
Residential Subtotal	Total Taxes	slc.26A.L9110.C01.03	$156,312
Residential Subtotal	Municipal Taxes LT / ST	slc.26A.L9110.C01.04	$133,514
Residential Subtotal	Education Taxes	slc.26A.L9110.C01.06	$22,798
Residential Subtotal	ENG - Public	slc.26A.L9110.C01.07	$20,705
Residential Subtotal	ENG - Separate	slc.26A.L9110.C01.09	$1,069
Residential Subtotal	FRE - Separate	slc.26A.L9110.C01.10	$1,024
Residential Subtotal	Taxable Asmt. (CVA)	slc.26A.L9110.C01.16	$35.3M
Residential Subtotal	Phase-In Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L9110.C01.17	$14.9M
Residential Subtotal	Phase-In Taxable Asmt. (CVA)	slc.26A.L9110.C01.18	$35.3M
Industrial Subtotal	Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L9130.C01.02	$51,678
Industrial Subtotal	Total Taxes	slc.26A.L9130.C01.03	$693
Industrial Subtotal	Municipal Taxes LT / ST	slc.26A.L9130.C01.04	$463
Industrial Subtotal	Education Taxes	slc.26A.L9130.C01.06	$230
Industrial Subtotal	ENG - Public	slc.26A.L9130.C01.07	$100
Industrial Subtotal	FRE - Public	slc.26A.L9130.C01.08	$13
Industrial Subtotal	ENG - Separate	slc.26A.L9130.C01.09	$34
Industrial Subtotal	FRE - Separate	slc.26A.L9130.C01.10	$83
Industrial Subtotal	Taxable Asmt. (CVA)	slc.26A.L9130.C01.16	$26,100
Industrial Subtotal	Phase-In Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L9130.C01.17	$51,678
Industrial Subtotal	Phase-In Taxable Asmt. (CVA)	slc.26A.L9130.C01.18	$26,100
Supplementary Taxes	Total Taxes	slc.26A.L9170.C01.03	$2,897
Supplementary Taxes	Municipal Taxes LT / ST	slc.26A.L9170.C01.04	$2,475
Supplementary Taxes	Education Taxes	slc.26A.L9170.C01.06	$422
Supplementary Taxes	ENG - Public	slc.26A.L9170.C01.07	$422
Total Levied by Rate	Total Taxes	slc.26A.L9180.C01.03	$196,132
Total Levied by Rate	Municipal Taxes LT / ST	slc.26A.L9180.C01.04	$167,798
Total Levied by Rate	Education Taxes	slc.26A.L9180.C01.06	$28,334
Total Levied by Rate	ENG - Public	slc.26A.L9180.C01.07	$23,343
Total Levied by Rate	FRE - Public	slc.26A.L9180.C01.08	$298
Total Levied by Rate	ENG - Separate	slc.26A.L9180.C01.09	$1,818
Total Levied by Rate	FRE - Separate	slc.26A.L9180.C01.10	$2,875
TOTAL before Adj.	Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L9199.C01.02	$18.5M
TOTAL before Adj.	Total Taxes	slc.26A.L9199.C01.03	$196,132
TOTAL before Adj.	Municipal Taxes LT / ST	slc.26A.L9199.C01.04	$167,798
TOTAL before Adj.	Education Taxes	slc.26A.L9199.C01.06	$28,334
TOTAL before Adj.	ENG - Public	slc.26A.L9199.C01.07	$23,343
TOTAL before Adj.	FRE - Public	slc.26A.L9199.C01.08	$298
TOTAL before Adj.	ENG - Separate	slc.26A.L9199.C01.09	$1,818
TOTAL before Adj.	FRE - Separate	slc.26A.L9199.C01.10	$2,875
TOTAL before Adj.	Taxable Asmt. (CVA)	slc.26A.L9199.C01.16	$35.9M
TOTAL before Adj.	Phase-In Taxable Asmt. (Wtd & Disc CVA)	slc.26A.L9199.C01.17	$18.5M
TOTAL before Adj.	Phase-In Taxable Asmt. (CVA)	slc.26A.L9199.C01.18	$35.9M
Commercial Subtotal	PIL Asmt. (Wtd & Disc CVA)	slc.26A.L9220.C02.02	$37,620
Commercial Subtotal	TOTAL PILS Levied	slc.26A.L9220.C02.03	$420
Commercial Subtotal	LT / ST	slc.26A.L9220.C02.04	$337
Commercial Subtotal	Education PILS	slc.26A.L9220.C02.06	$83
Commercial Subtotal	PIL Asmt. (CVA)	slc.26A.L9220.C02.16	$19,000
Commercial Subtotal	Phase-In PIL Asmt. (Wtd & Disc CVA)	slc.26A.L9220.C02.17	$37,620
Commercial Subtotal	Phase-In PIL Asmt. (CVA)	slc.26A.L9220.C02.18	$19,000
Total Levied by Rate	TOTAL PILS Levied	slc.26A.L9280.C02.03	$490
Total Levied by Rate	LT / ST	slc.26A.L9280.C02.04	$385
Total Levied by Rate	Education PILS	slc.26A.L9280.C02.06	$105
TOTAL before Adj.	PIL Asmt. (Wtd & Disc CVA)	slc.26A.L9299.C02.02	$42,943
TOTAL before Adj.	TOTAL PILS Levied	slc.26A.L9299.C02.03	$490
TOTAL before Adj.	LT / ST	slc.26A.L9299.C02.04	$385
TOTAL before Adj.	Education PILS	slc.26A.L9299.C02.06	$105
TOTAL before Adj.	PIL Asmt. (CVA)	slc.26A.L9299.C02.16	$24,000
TOTAL before Adj.	Phase-In PIL Asmt. (Wtd & Disc CVA)	slc.26A.L9299.C02.17	$42,943
TOTAL before Adj.	Phase-In PIL Asmt. (CVA)	slc.26A.L9299.C02.18	$24,000

TAXATION AND PAYMENTS-IN-LIEU SUMMARY8 rows

Line	Column	SLC	Amount
Municipal enterprises	TOTAL PILS Levied	slc.26B.L5610.C01.02	$490
Municipal enterprises	LT / ST	slc.26B.L5610.C01.03	$385
Municipal enterprises	Education	slc.26B.L5610.C01.05	$105
Municipal enterprises	Adjustment to PILS Levied	slc.26B.L5610.C01.06	-$490
Source of PILS Total	TOTAL PILS Levied	slc.26B.L9599.C01.02	$490
Source of PILS Total	LT / ST	slc.26B.L9599.C01.03	$385
Source of PILS Total	Education	slc.26B.L9599.C01.05	$105
Source of PILS Total	Adjustment to PILS Levied	slc.26B.L9599.C01.06	-$490

CONSOLIDATED STATEMENT OF OPERATIONS: EXPENSES123 rows

Line	Column	SLC	Amount
Governance	Salaries, Wages and Employee Benefits	slc.40X.L0240.C01.01	$8,950
Governance	Materials	slc.40X.L0240.C01.03	$4,875
Governance	Total Expenses Before Adjustments	slc.40X.L0240.C01.07	$13,825
Governance	Total Expenses After Adjustments	slc.40X.L0240.C01.11	$13,825
Corporate Management	Salaries, Wages and Employee Benefits	slc.40X.L0250.C01.01	$60,258
Corporate Management	Materials	slc.40X.L0250.C01.03	$29,251
Corporate Management	Contracted Services	slc.40X.L0250.C01.04	$32,087
Corporate Management	Rents and Financial Expenses & Accretion Expenses	slc.40X.L0250.C01.05	$1,836
Corporate Management	Total Expenses Before Adjustments	slc.40X.L0250.C01.07	$127,102
Corporate Management	Total Expenses After Adjustments	slc.40X.L0250.C01.11	$127,102
Corporate Management	Amortization	slc.40X.L0250.C01.16	$3,670
General government	Salaries, Wages and Employee Benefits	slc.40X.L0299.C01.01	$69,208
General government	Materials	slc.40X.L0299.C01.03	$34,126
General government	Contracted Services	slc.40X.L0299.C01.04	$32,087
General government	Rents and Financial Expenses & Accretion Expenses	slc.40X.L0299.C01.05	$1,836
General government	Total Expenses Before Adjustments	slc.40X.L0299.C01.07	$140,927
General government	Total Expenses After Adjustments	slc.40X.L0299.C01.11	$140,927
General government	Amortization	slc.40X.L0299.C01.16	$3,670
Fire	Contracted Services	slc.40X.L0410.C01.04	$13,565
Fire	Total Expenses Before Adjustments	slc.40X.L0410.C01.07	$13,565
Fire	Total Expenses After Adjustments	slc.40X.L0410.C01.11	$13,565
Police	Contracted Services	slc.40X.L0420.C01.04	$16,843
Police	Total Expenses Before Adjustments	slc.40X.L0420.C01.07	$16,843
Police	Total Expenses After Adjustments	slc.40X.L0420.C01.11	$16,843
Protective inspection and control	Contracted Services	slc.40X.L0440.C01.04	$9,272
Protective inspection and control	Total Expenses Before Adjustments	slc.40X.L0440.C01.07	$9,272
Protective inspection and control	Total Expenses After Adjustments	slc.40X.L0440.C01.11	$9,272
Building permit and inspection services	Contracted Services	slc.40X.L0445.C01.04	$6,429
Building permit and inspection services	Total Expenses Before Adjustments	slc.40X.L0445.C01.07	$6,429
Building permit and inspection services	Total Expenses After Adjustments	slc.40X.L0445.C01.11	$6,429
Protection services	Contracted Services	slc.40X.L0499.C01.04	$46,109
Protection services	Total Expenses Before Adjustments	slc.40X.L0499.C01.07	$46,109
Protection services	Total Expenses After Adjustments	slc.40X.L0499.C01.11	$46,109
Roads - unpaved	Salaries, Wages and Employee Benefits	slc.40X.L0612.C01.01	$86,028
Roads - unpaved	Materials	slc.40X.L0612.C01.03	$140,178
Roads - unpaved	Total Expenses Before Adjustments	slc.40X.L0612.C01.07	$229,698
Roads - unpaved	Total Expenses After Adjustments	slc.40X.L0612.C01.11	$229,698
Roads - unpaved	Amortization	slc.40X.L0612.C01.16	$3,492
Roads - bridges and culverts	Contracted Services	slc.40X.L0613.C01.04	$21,612
Roads - bridges and culverts	Total Expenses Before Adjustments	slc.40X.L0613.C01.07	$65,112
Roads - bridges and culverts	Total Expenses After Adjustments	slc.40X.L0613.C01.11	$65,112
Roads - bridges and culverts	Amortization	slc.40X.L0613.C01.16	$43,500
Roadways - traffic operations & roadside	Materials	slc.40X.L0614.C01.03	$21,599
Roadways - traffic operations & roadside	Rents and Financial Expenses & Accretion Expenses	slc.40X.L0614.C01.05	$344
Roadways - traffic operations & roadside	Total Expenses Before Adjustments	slc.40X.L0614.C01.07	$25,164
Roadways - traffic operations & roadside	Total Expenses After Adjustments	slc.40X.L0614.C01.11	$25,164
Roadways - traffic operations & roadside	Amortization	slc.40X.L0614.C01.16	$3,221
Winter control - except sidewalks,parking lots	Interest on Long Term Debt	slc.40X.L0621.C01.02	$1,949
Winter control - except sidewalks,parking lots	Total Expenses Before Adjustments	slc.40X.L0621.C01.07	$11,497
Winter control - except sidewalks,parking lots	Total Expenses After Adjustments	slc.40X.L0621.C01.11	$11,497
Winter control - except sidewalks,parking lots	Amortization	slc.40X.L0621.C01.16	$9,548
Transportation services	Salaries, Wages and Employee Benefits	slc.40X.L0699.C01.01	$86,028
Transportation services	Interest on Long Term Debt	slc.40X.L0699.C01.02	$1,949
Transportation services	Materials	slc.40X.L0699.C01.03	$161,777
Transportation services	Contracted Services	slc.40X.L0699.C01.04	$21,612
Transportation services	Rents and Financial Expenses & Accretion Expenses	slc.40X.L0699.C01.05	$344
Transportation services	Total Expenses Before Adjustments	slc.40X.L0699.C01.07	$331,471
Transportation services	Total Expenses After Adjustments	slc.40X.L0699.C01.11	$331,471
Transportation services	Amortization	slc.40X.L0699.C01.16	$59,761
Solid waste disposal	Materials	slc.40X.L0850.C01.03	$2,467
Solid waste disposal	Contracted Services	slc.40X.L0850.C01.04	$3,617
Solid waste disposal	Rents and Financial Expenses & Accretion Expenses	slc.40X.L0850.C01.05	$42,533
Solid waste disposal	Total Expenses Before Adjustments	slc.40X.L0850.C01.07	$49,378
Solid waste disposal	Total Expenses After Adjustments	slc.40X.L0850.C01.11	$49,378
Solid waste disposal	Amortization	slc.40X.L0850.C01.16	$761
Environmental services	Materials	slc.40X.L0899.C01.03	$2,467
Environmental services	Contracted Services	slc.40X.L0899.C01.04	$3,617
Environmental services	Rents and Financial Expenses & Accretion Expenses	slc.40X.L0899.C01.05	$42,533
Environmental services	Total Expenses Before Adjustments	slc.40X.L0899.C01.07	$49,378
Environmental services	Total Expenses After Adjustments	slc.40X.L0899.C01.11	$49,378
Environmental services	Amortization	slc.40X.L0899.C01.16	$761
Public health services	External Transfers	slc.40X.L1010.C01.06	$5,704
Public health services	Total Expenses Before Adjustments	slc.40X.L1010.C01.07	$5,704
Public health services	Total Expenses After Adjustments	slc.40X.L1010.C01.11	$5,704
Ambulance services	External Transfers	slc.40X.L1030.C01.06	$14,467
Ambulance services	Total Expenses Before Adjustments	slc.40X.L1030.C01.07	$14,467
Ambulance services	Total Expenses After Adjustments	slc.40X.L1030.C01.11	$14,467
Cemeteries	Materials	slc.40X.L1040.C01.03	$41
Cemeteries	Contracted Services	slc.40X.L1040.C01.04	$134
Cemeteries	Total Expenses Before Adjustments	slc.40X.L1040.C01.07	$175
Cemeteries	Total Expenses After Adjustments	slc.40X.L1040.C01.11	$175
Health services	Materials	slc.40X.L1099.C01.03	$41
Health services	Contracted Services	slc.40X.L1099.C01.04	$134
Health services	External Transfers	slc.40X.L1099.C01.06	$20,171
Health services	Total Expenses Before Adjustments	slc.40X.L1099.C01.07	$20,346
Health services	Total Expenses After Adjustments	slc.40X.L1099.C01.11	$20,346
General assistance	External Transfers	slc.40X.L1210.C01.06	$3,490
General assistance	Total Expenses Before Adjustments	slc.40X.L1210.C01.07	$3,490
General assistance	Total Expenses After Adjustments	slc.40X.L1210.C01.11	$3,490
Child Care and Early Years Learning	External Transfers	slc.40X.L1230.C01.06	$1,162
Child Care and Early Years Learning	Total Expenses Before Adjustments	slc.40X.L1230.C01.07	$1,162
Child Care and Early Years Learning	Total Expenses After Adjustments	slc.40X.L1230.C01.11	$1,162
Social and family services	External Transfers	slc.40X.L1299.C01.06	$4,652
Social and family services	Total Expenses Before Adjustments	slc.40X.L1299.C01.07	$4,652
Social and family services	Total Expenses After Adjustments	slc.40X.L1299.C01.11	$4,652
Public housing	External Transfers	slc.40X.L1410.C01.06	$8,069
Public housing	Total Expenses Before Adjustments	slc.40X.L1410.C01.07	$8,069
Public housing	Total Expenses After Adjustments	slc.40X.L1410.C01.11	$8,069
Social Housing	External Transfers	slc.40X.L1499.C01.06	$8,069
Social Housing	Total Expenses Before Adjustments	slc.40X.L1499.C01.07	$8,069
Social Housing	Total Expenses After Adjustments	slc.40X.L1499.C01.11	$8,069
Planning and zoning	Contracted Services	slc.40X.L1810.C01.04	$4,635
Planning and zoning	Total Expenses Before Adjustments	slc.40X.L1810.C01.07	$4,635
Planning and zoning	Total Expenses After Adjustments	slc.40X.L1810.C01.11	$4,635
Agriculture and reforestation	Contracted Services	slc.40X.L1840.C01.04	$5,017
Agriculture and reforestation	Total Expenses Before Adjustments	slc.40X.L1840.C01.07	$5,017
Agriculture and reforestation	Total Expenses After Adjustments	slc.40X.L1840.C01.11	$5,017
Tile drainage/shoreline assistance	Interest on Long Term Debt	slc.40X.L1850.C01.02	$2,531
Tile drainage/shoreline assistance	Total Expenses Before Adjustments	slc.40X.L1850.C01.07	$2,531
Tile drainage/shoreline assistance	Total Expenses After Adjustments	slc.40X.L1850.C01.11	$2,531
Planning and development	Interest on Long Term Debt	slc.40X.L1899.C01.02	$2,531
Planning and development	Contracted Services	slc.40X.L1899.C01.04	$9,652
Planning and development	Total Expenses Before Adjustments	slc.40X.L1899.C01.07	$12,183
Planning and development	Total Expenses After Adjustments	slc.40X.L1899.C01.11	$12,183
Total	Salaries, Wages and Employee Benefits	slc.40X.L9910.C01.01	$155,236
Total	Interest on Long Term Debt	slc.40X.L9910.C01.02	$4,480
Total	Materials	slc.40X.L9910.C01.03	$198,411
Total	Contracted Services	slc.40X.L9910.C01.04	$113,211
Total	Rents and Financial Expenses & Accretion Expenses	slc.40X.L9910.C01.05	$44,713
Total	External Transfers	slc.40X.L9910.C01.06	$32,892
Total	Total Expenses Before Adjustments	slc.40X.L9910.C01.07	$613,135
Total	Total Expenses After Adjustments	slc.40X.L9910.C01.11	$613,135
Total	Amortization	slc.40X.L9910.C01.16	$64,192

ADDITIONAL INFORMATION8 rows

Line	Column	SLC	Amount
Salaries and wages	Not listed	slc.42X.L5010.C01.01	$141,951
Employee benefits	Not listed	slc.42X.L5020.C01.01	$13,285
Total salaries, wages and employee benefits (including capitalize	Not listed	slc.42X.L5098.C01.01	$155,236
Total salaries, wages and employee benefits (Not including line 5	Not listed	slc.42X.L5099.C01.01	$155,236
Municipal Property Assessment Corporation (MPAC)	Not listed	slc.42X.L5210.C01.01	$4,418
Asset Retirement Obligation Expense / Accretion Expense	Not listed	slc.42X.L5611.C01.01	$43,034
Health unit	Not listed	slc.42X.L5840.C01.01	$5,704
District Social Services Administration Board (DSSAB)	Not listed	slc.42X.L5850.C01.01	$27,188

SCHEDULE OF TANGIBLE CAPITAL ASSETS105 rows

Line	Column	SLC	Amount
General government	2024 Opening Net Book Value	slc.51A.L0299.C01.01	$23,479
General government	2024 Opening Cost Balance	slc.51A.L0299.C01.02	$104,280
General government	2024 Closing Cost Balance	slc.51A.L0299.C01.06	$104,280
General government	2024 Opening Amortization Balance	slc.51A.L0299.C01.07	$80,801
General government	Annual Amortization	slc.51A.L0299.C01.08	$3,670
General government	2024 Closing Amortization Balance	slc.51A.L0299.C01.10	$84,471
General government	2024 Closing Net Book Value	slc.51A.L0299.C01.11	$19,809
General government	2024 Opening Net Book Value	slc.51A.L0299.C99.01	$23,479
General government	2024 Opening Cost Balance	slc.51A.L0299.C99.02	$104,280
General government	2024 Opening Amortization Balance	slc.51A.L0299.C99.07	$80,801
Roads - unpaved	2024 Opening Net Book Value	slc.51A.L0612.C01.01	$31,442
Roads - unpaved	2024 Opening Cost Balance	slc.51A.L0612.C01.02	$370,451
Roads - unpaved	2024 Closing Cost Balance	slc.51A.L0612.C01.06	$370,451
Roads - unpaved	2024 Opening Amortization Balance	slc.51A.L0612.C01.07	$339,009
Roads - unpaved	Annual Amortization	slc.51A.L0612.C01.08	$3,492
Roads - unpaved	2024 Closing Amortization Balance	slc.51A.L0612.C01.10	$342,501
Roads - unpaved	2024 Closing Net Book Value	slc.51A.L0612.C01.11	$27,950
Roads - bridges and culverts	2024 Opening Net Book Value	slc.51A.L0613.C01.01	$2.0M
Roads - bridges and culverts	2024 Opening Cost Balance	slc.51A.L0613.C01.02	$3.4M
Roads - bridges and culverts	2024 Closing Cost Balance	slc.51A.L0613.C01.06	$3.4M
Roads - bridges and culverts	2024 Opening Amortization Balance	slc.51A.L0613.C01.07	$1.4M
Roads - bridges and culverts	Annual Amortization	slc.51A.L0613.C01.08	$43,500
Roads - bridges and culverts	2024 Closing Amortization Balance	slc.51A.L0613.C01.10	$1.4M
Roads - bridges and culverts	2024 Closing Net Book Value	slc.51A.L0613.C01.11	$2.0M
Roads - bridges and culverts	2024 Opening Net Book Value	slc.51A.L0613.C99.01	$2.3M
Roads - bridges and culverts	2024 Opening Cost Balance	slc.51A.L0613.C99.02	$4.3M
Roads - bridges and culverts	2024 Opening Amortization Balance	slc.51A.L0613.C99.07	$2.0M
Roadways - traffic operations & roadside	2024 Opening Net Book Value	slc.51A.L0614.C01.01	$51,941
Roadways - traffic operations & roadside	2024 Opening Cost Balance	slc.51A.L0614.C01.02	$153,832
Roadways - traffic operations & roadside	2024 Closing Cost Balance	slc.51A.L0614.C01.06	$153,832
Roadways - traffic operations & roadside	2024 Opening Amortization Balance	slc.51A.L0614.C01.07	$142,131
Roadways - traffic operations & roadside	Annual Amortization	slc.51A.L0614.C01.08	$3,221
Roadways - traffic operations & roadside	2024 Closing Amortization Balance	slc.51A.L0614.C01.10	$145,352
Roadways - traffic operations & roadside	2024 Closing Net Book Value	slc.51A.L0614.C01.11	$8,480
Winter control - except sidewalks, parking lots	2024 Opening Net Book Value	slc.51A.L0621.C01.01	$203,025
Winter control - except sidewalks, parking lots	2024 Opening Cost Balance	slc.51A.L0621.C01.02	$429,243
Winter control - except sidewalks, parking lots	2024 Closing Cost Balance	slc.51A.L0621.C01.06	$429,243
Winter control - except sidewalks, parking lots	2024 Opening Amortization Balance	slc.51A.L0621.C01.07	$185,978
Winter control - except sidewalks, parking lots	Annual Amortization	slc.51A.L0621.C01.08	$9,548
Winter control - except sidewalks, parking lots	2024 Closing Amortization Balance	slc.51A.L0621.C01.10	$195,526
Winter control - except sidewalks, parking lots	2024 Closing Net Book Value	slc.51A.L0621.C01.11	$233,717
Transportation services	2024 Opening Net Book Value	slc.51A.L0699.C01.01	$2.3M
Transportation services	2024 Opening Cost Balance	slc.51A.L0699.C01.02	$4.3M
Transportation services	2024 Closing Cost Balance	slc.51A.L0699.C01.06	$4.3M
Transportation services	2024 Opening Amortization Balance	slc.51A.L0699.C01.07	$2.0M
Transportation services	Annual Amortization	slc.51A.L0699.C01.08	$59,761
Transportation services	2024 Closing Amortization Balance	slc.51A.L0699.C01.10	$2.1M
Transportation services	2024 Closing Net Book Value	slc.51A.L0699.C01.11	$2.2M
Transportation services	2024 Opening Net Book Value	slc.51A.L0699.C99.01	$2.3M
Transportation services	2024 Opening Cost Balance	slc.51A.L0699.C99.02	$4.3M
Transportation services	2024 Opening Amortization Balance	slc.51A.L0699.C99.07	$2.0M
Solid waste disposal	2024 Opening Net Book Value	slc.51A.L0850.C01.01	$142,398
Solid waste disposal	2024 Opening Cost Balance	slc.51A.L0850.C01.02	$174,360
Solid waste disposal	2024 Closing Cost Balance	slc.51A.L0850.C01.06	$174,360
Solid waste disposal	2024 Opening Amortization Balance	slc.51A.L0850.C01.07	$31,962
Solid waste disposal	Annual Amortization	slc.51A.L0850.C01.08	$761
Solid waste disposal	2024 Closing Amortization Balance	slc.51A.L0850.C01.10	$32,723
Solid waste disposal	2024 Closing Net Book Value	slc.51A.L0850.C01.11	$141,637
Solid waste disposal	2024 Opening Net Book Value	slc.51A.L0850.C99.01	$142,398
Solid waste disposal	2024 Opening Cost Balance	slc.51A.L0850.C99.02	$174,360
Solid waste disposal	2024 Opening Amortization Balance	slc.51A.L0850.C99.07	$31,962
Environmental services	2024 Opening Net Book Value	slc.51A.L0899.C01.01	$142,398
Environmental services	2024 Opening Cost Balance	slc.51A.L0899.C01.02	$174,360
Environmental services	2024 Closing Cost Balance	slc.51A.L0899.C01.06	$174,360
Environmental services	2024 Opening Amortization Balance	slc.51A.L0899.C01.07	$31,962
Environmental services	Annual Amortization	slc.51A.L0899.C01.08	$761
Environmental services	2024 Closing Amortization Balance	slc.51A.L0899.C01.10	$32,723
Environmental services	2024 Closing Net Book Value	slc.51A.L0899.C01.11	$141,637
Environmental services	2024 Opening Net Book Value	slc.51A.L0899.C99.01	$142,398
Environmental services	2024 Opening Cost Balance	slc.51A.L0899.C99.02	$174,360
Environmental services	2024 Opening Amortization Balance	slc.51A.L0899.C99.07	$31,962
Cemeteries	2024 Opening Net Book Value	slc.51A.L1040.C01.01	$75
Cemeteries	2024 Opening Cost Balance	slc.51A.L1040.C01.02	$75
Cemeteries	2024 Closing Cost Balance	slc.51A.L1040.C01.06	$75
Cemeteries	2024 Closing Net Book Value	slc.51A.L1040.C01.11	$75
Cemeteries	2024 Opening Net Book Value	slc.51A.L1040.C99.01	$75
Cemeteries	2024 Opening Cost Balance	slc.51A.L1040.C99.02	$75
Health services	2024 Opening Net Book Value	slc.51A.L1099.C01.01	$75
Health services	2024 Opening Cost Balance	slc.51A.L1099.C01.02	$75
Health services	2024 Closing Cost Balance	slc.51A.L1099.C01.06	$75
Health services	2024 Closing Net Book Value	slc.51A.L1099.C01.11	$75
Health services	2024 Opening Net Book Value	slc.51A.L1099.C99.01	$75
Health services	2024 Opening Cost Balance	slc.51A.L1099.C99.02	$75
Recreation facilities - Other	2024 Opening Cost Balance	slc.51A.L1634.C01.02	$9,155
Recreation facilities - Other	2024 Closing Cost Balance	slc.51A.L1634.C01.06	$9,155
Recreation facilities - Other	2024 Opening Amortization Balance	slc.51A.L1634.C01.07	$9,155
Recreation facilities - Other	2024 Closing Amortization Balance	slc.51A.L1634.C01.10	$9,155
Recreation facilities - Other	2024 Opening Cost Balance	slc.51A.L1634.C99.02	$9,155
Recreation facilities - Other	2024 Opening Amortization Balance	slc.51A.L1634.C99.07	$9,155
Recreation and cultural services	2024 Opening Cost Balance	slc.51A.L1699.C01.02	$9,155
Recreation and cultural services	2024 Closing Cost Balance	slc.51A.L1699.C01.06	$9,155
Recreation and cultural services	2024 Opening Amortization Balance	slc.51A.L1699.C01.07	$9,155
Recreation and cultural services	2024 Closing Amortization Balance	slc.51A.L1699.C01.10	$9,155
Recreation and cultural services	2024 Opening Cost Balance	slc.51A.L1699.C99.02	$9,155
Recreation and cultural services	2024 Opening Amortization Balance	slc.51A.L1699.C99.07	$9,155
Total Tangible Capital Assets	2024 Opening Net Book Value	slc.51A.L9910.C01.01	$2.5M
Total Tangible Capital Assets	2024 Opening Cost Balance	slc.51A.L9910.C01.02	$4.6M
Total Tangible Capital Assets	2024 Closing Cost Balance	slc.51A.L9910.C01.06	$4.6M
Total Tangible Capital Assets	2024 Opening Amortization Balance	slc.51A.L9910.C01.07	$2.1M
Total Tangible Capital Assets	Annual Amortization	slc.51A.L9910.C01.08	$64,192
Total Tangible Capital Assets	2024 Closing Amortization Balance	slc.51A.L9910.C01.10	$2.2M
Total Tangible Capital Assets	2024 Closing Net Book Value	slc.51A.L9910.C01.11	$2.4M
Total Tangible Capital Assets	2024 Opening Net Book Value	slc.51A.L9910.C99.01	$2.5M
Total Tangible Capital Assets	2024 Opening Cost Balance	slc.51A.L9910.C99.02	$4.6M
Total Tangible Capital Assets	2024 Opening Amortization Balance	slc.51A.L9910.C99.07	$2.1M

SCHEDULE OF TANGIBLE CAPITAL ASSETS29 rows

Line	Column	SLC	Amount
Land	2024 Opening Net Book Value (NBV)	slc.51B.L2005.C01.01	$3,579
Land	2024 Closing Net Book Value (NBV)	slc.51B.L2005.C01.11	$3,579
Land	2024 Opening Net Book Value	slc.51B.L2005.C99.01	$3,579
Land improvements	2024 Opening Net Book Value (NBV)	slc.51B.L2010.C01.01	$142,273
Land improvements	2024 Closing Net Book Value (NBV)	slc.51B.L2010.C01.11	$141,512
Land improvements	2024 Opening Net Book Value	slc.51B.L2010.C99.01	$142,273
Buildings	2024 Opening Net Book Value (NBV)	slc.51B.L2020.C01.01	$67,146
Buildings	2024 Closing Net Book Value (NBV)	slc.51B.L2020.C01.11	$63,648
Buildings	2024 Opening Net Book Value	slc.51B.L2020.C99.01	$67,146
Machinery and equipment	2024 Opening Net Book Value (NBV)	slc.51B.L2030.C01.01	$195,343
Machinery and equipment	2024 Closing Net Book Value (NBV)	slc.51B.L2030.C01.11	$10,330
Machinery and equipment	2024 Opening Net Book Value	slc.51B.L2030.C99.01	$207,920
Vehicles	2024 Opening Net Book Value (NBV)	slc.51B.L2040.C01.01	$12,577
Vehicles	2024 Closing Net Book Value (NBV)	slc.51B.L2040.C01.11	$184,649
Total General Capital Assets	2024 Opening Net Book Value (NBV)	slc.51B.L2099.C01.01	$420,918
Total General Capital Assets	2024 Closing Net Book Value (NBV)	slc.51B.L2099.C01.11	$403,718
Total General Capital Assets	2024 Opening Net Book Value	slc.51B.L2099.C99.01	$420,918
Linear assets	2024 Opening Net Book Value (NBV)	slc.51B.L2250.C01.01	$2.0M
Linear assets	2024 Closing Net Book Value (NBV)	slc.51B.L2250.C01.11	$2.0M
Linear assets	2024 Opening Net Book Value	slc.51B.L2250.C99.01	$2.0M
Total Infrastructure Assets	2024 Opening Net Book Value (NBV)	slc.51B.L2299.C01.01	$2.0M
Total Infrastructure Assets	2024 Closing Net Book Value (NBV)	slc.51B.L2299.C01.11	$2.0M
Total Infrastructure Assets	2024 Opening Net Book Value	slc.51B.L2299.C99.01	$2.0M
Total Tangible Capital Assets	2024 Opening Net Book Value (NBV)	slc.51B.L9920.C01.01	$2.5M
Total Tangible Capital Assets	2024 Closing Net Book Value (NBV)	slc.51B.L9920.C01.11	$2.4M
Total Tangible Capital Assets	2024 Opening Net Book Value	slc.51B.L9920.C99.01	$2.5M
Total Tangible Capital Assets and Construction-in-progress	2024 Opening Net Book Value (NBV)	slc.51B.L9921.C01.01	$2.5M
Total Tangible Capital Assets and Construction-in-progress	2024 Closing Net Book Value (NBV)	slc.51B.L9921.C01.11	$2.4M
Total Tangible Capital Assets and Construction-in-progress	2024 Opening Net Book Value	slc.51B.L9921.C99.01	$2.5M

CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS (NET DEB9 rows

Line	Column	SLC	Amount
Annual Surplus(Deficit) Before Remeas. Gains(Losses)	Not listed	slc.53X.L1010.C01.01	-$171,882
Amortization of tangible capital assets (SLC 51 9910 08)	Not listed	slc.53X.L1030.C01.01	$64,192
Subtotal	Not listed	slc.53X.L1099.C01.01	$64,192
Change in supplies inventories	Not listed	slc.53X.L1210.C01.01	$2,415
Subtotal	Not listed	slc.53X.L1299.C01.01	$2,415
Decr/(Incr) in Net Financial Assets/Net Debt	Not listed	slc.53X.L1410.C01.01	-$105,275
Net financial assets (net debt), beginning of year	Not listed	slc.53X.L1420.C01.01	-$1.1M
Restated Net Financial Assets (Net Debt), beginning of year	Not listed	slc.53X.L1423.C01.01	-$1.1M
Net Financial Assets (Net Debt), End of Year	Not listed	slc.53X.L9910.C01.01	-$1.2M

CONSOLIDATED STATEMENT OF CASH FLOW (SELECT DIRECT OR INDIRECT ME18 rows

Line	Column	SLC	Amount	Text
Debt repayment	Actual	slc.54B.L1020.C01.01	-$26,233
Cash applied to financing transactions	Actual	slc.54B.L1099.C01.01	-$26,233
Increase in cash and cash equivalents	Actual	slc.54B.L1210.C01.01	-$112,335
Cash and cash equivalents, beginning of year	Actual	slc.54B.L1220.C01.01	$693,209
Cash	Actual	slc.54B.L1401.C01.01	$181,065
Short term investments	Actual	slc.54B.L1403.C01.01	$399,809
Unrestricted	Actual	slc.54B.L1501.C01.01	$580,874
Annual surplus/(deficit) (SLC 10 2099 01)	Actual	slc.54B.L2010.C01.01	-$171,882
Non-cash items including amortization	Actual	slc.54B.L2020.C01.01	$64,192
Change in non-cash assets and liabilities	Actual	slc.54B.L2022.C01.01	-$107,393
Accretion Expense	Actual	slc.54B.L2023.C01.01	$43,034
Change in deferred revenue	Actual	slc.54B.L2040.C01.01	$81,684
Other	Actual	slc.54B.L2096.C01.01	$4,263
Other	Not listed	slc.54B.L2096.C01.0A	Not mapped	tile drainage receipts
Cash provided by operating transactions	Actual	slc.54B.L2099.C01.01	-$86,102
Cash and cash equivalents, end of year	Actual	slc.54B.L9920.C01.01	$580,874
Cash and cash equivalents, end of year	Actual	slc.54B.L9940.C01.01	$580,874
Cash and cash equivalents, end of year	Actual	slc.54B.L9950.C01.01	$580,874

CONTINUITY OF RESERVES AND RESERVE FUNDS15 rows

Line	Column	SLC	Amount
Balance, beginning of year	Obligatory Res. Funds, Deferred Rev.	slc.60X.L0299.C01.01	$38,612
Balance, beginning of year	Reserves	slc.60X.L0299.C01.03	$127,605
Investment income	Obligatory Res. Funds, Deferred Rev.	slc.60X.L0841.C01.01	$1,523
Canada Community - Building Fund (Federal Gas Tax)	Obligatory Res. Funds, Deferred Rev.	slc.60X.L0862.C01.01	$6,725
Less: Utilization (deferred revenue recognized)	Reserves	slc.60X.L0910.C01.03	$11,618
For current operations	Reserves	slc.60X.L1015.C01.03	$11,618
Balance, end of year	Obligatory Res. Funds, Deferred Rev.	slc.60X.L2099.C01.01	$46,860
Balance, end of year	Reserves	slc.60X.L2099.C01.03	$115,987
Replacement of equipment	Reserves	slc.60X.L5050.C01.03	$54,956
Protection services	Reserves	slc.60X.L5210.C01.03	$52,105
Recreation and cultural services : Parks	Reserves	slc.60X.L5265.C01.03	$8,926
Canada Community - Building Fund (Federal Gas Tax)	Obligatory Res. Funds, Deferred Rev.	slc.60X.L5691.C01.01	$46,860
Total	Obligatory Res. Funds, Deferred Rev.	slc.60X.L9930.C01.01	$46,860
Total	Reserves	slc.60X.L9930.C01.03	$115,987
TOTAL Revenues & Surplus	Obligatory Res. Funds, Deferred Rev.	slc.60X.L9940.C01.01	$8,248

CONSOLIDATED STATEMENT OF FINANCIAL POSITION41 rows

Line	Column	SLC	Amount	Text
Cash and cash equivalents	Not listed	slc.70X.L0299.C01.01	$580,874
Canada	Not listed	slc.70X.L0410.C01.01	$26,206
Ontario	Not listed	slc.70X.L0420.C01.01	$7,608
School boards	Not listed	slc.70X.L0450.C01.01	$377
Other receivables	Not listed	slc.70X.L0490.C01.01	$14,027
Accounts Receivable Subtotal	Not listed	slc.70X.L0499.C01.01	$48,218
Current year's levies	Not listed	slc.70X.L0610.C01.01	$23,498
Previous year's levies	Not listed	slc.70X.L0620.C01.01	$7,046
Prior year's levies	Not listed	slc.70X.L0630.C01.01	$436
Penalties and interest	Not listed	slc.70X.L0640.C01.01	$345
Taxes Receivable Subtotal	Not listed	slc.70X.L0699.C01.01	$31,325
Debt Recoverable From Others Subtotal	Not listed	slc.70X.L0845.C01.01	$37,923
Individuals	Not listed	slc.70X.L0865.C01.01	$37,923
Ontario	Not listed	slc.70X.L2220.C01.01	$11,952
Trade accounts payable	Not listed	slc.70X.L2270.C01.01	$24,081
Accounts Payable Subtotal	Not listed	slc.70X.L2299.C01.01	$36,033
Obligatory reserve funds (SLC 60 2099 01)	Not listed	slc.70X.L2410.C01.01	$46,860
Other	Not listed	slc.70X.L2490.C01.01	$547,619
Deferred Revenue Subtotal	Not listed	slc.70X.L2499.C01.01	$594,479
Debt payable to others	Not listed	slc.70X.L2620.C01.01	$168,266
Long term liabilities	Not listed	slc.70X.L2699.C01.01	$168,266
Asset Retirement Obligation Liabilities	Not listed	slc.70X.L2920.C01.01	$1.1M
Tangible capital assets (SLC 51 9921 11)	Not listed	slc.70X.L6210.C01.01	$2.4M
Inventories of supplies	Not listed	slc.70X.L6250.C01.01	$16,739
Total Non-Financial Assets	Not listed	slc.70X.L6299.C01.01	$2.4M
Equity in tangible capital assets	Not listed	slc.70X.L6410.C01.01	$2.3M
Other	Not listed	slc.70X.L6412.C01.01	$16,739
Other	Not listed	slc.70X.L6412.C01.0A	Not mapped	Inventories of supplies
Reserves and reserve funds (SLC 60 2099 02 + SLC 60 2099 03)	Not listed	slc.70X.L6420.C01.01	$115,987
General surplus/(deficit)	Not listed	slc.70X.L6430.C01.01	-$67,576
Unfunded Asset Retirement Obligation Cost	Not listed	slc.70X.L6604.C01.01	-$1.1M
Other	Not listed	slc.70X.L6620.C01.01	-$18,506
Other	Not listed	slc.70X.L6620.C01.0A	Not mapped	Unfinanced municipal drain
Total Other	Not listed	slc.70X.L6699.C01.01	-$1.1M
Total Financial Assets	Not listed	slc.70X.L9930.C01.01	$698,340
Total Liabilities	Not listed	slc.70X.L9940.C01.01	$1.9M
Net Financial Assets / Net Debt (Total Financial Assets LESS Tota	Not listed	slc.70X.L9945.C01.01	-$1.2M
Total Accumulated Surplus/(Deficit)	Not listed	slc.70X.L9970.C01.01	$1.2M
Total Analysis Accumulated Surplus/(Deficit)	Not listed	slc.70X.L9971.C01.01	$1.2M
Accumulated Surplus (Deficit) Before Remeas. Gains (Losses)	Not listed	slc.70X.L9980.C01.01	$1.2M
Total Accumulated Surplus (Deficit)	Not listed	slc.70X.L9982.C01.01	$1.2M

CONTINUITY OF TAXES RECEIVABLE9 rows

Line	Column	SLC	Amount
Taxes receivable, beginning of year	Not listed	slc.72A.L0210.C01.09	$21,641
PLUS: Tax amounts levied in the year (SLC 26 9199 03)	Not listed	slc.72A.L0220.C01.09	$196,132
LESS: Total cash collections (SLC 72 0699 09)	Not listed	slc.72A.L0240.C01.09	$185,401
LESS: Tax adjustments before allowances (SLC 72 2899 09)	Not listed	slc.72A.L0250.C01.09	$1,047
Taxes Receivable	Not listed	slc.72A.L0290.C01.09	$31,325
Current year's tax	Not listed	slc.72A.L0610.C01.09	$171,587
Previous year's tax	Not listed	slc.72A.L0620.C01.09	$12,460
Penalties and interest	Not listed	slc.72A.L0630.C01.09	$1,354
Total Cash Collections	Not listed	slc.72A.L0699.C01.09	$185,401

CONTINUITY OF TAXES RECEIVABLE17 rows

Line	Column	SLC	Amount
Write-off of taxes (Mun. Act 354)	English - Public	slc.72B.L1010.C01.01	$153
Write-off of taxes (Mun. Act 354)	TOTAL Education	slc.72B.L1010.C01.06	$153
Write-off of taxes (Mun. Act 354)	Lower-Tier (Single-Tier)	slc.72B.L1010.C01.07	$894
Write-off of taxes (Mun. Act 354)	TOTAL Tax Adjustment	slc.72B.L1010.C01.09	$1,047
Subtotal	English - Public	slc.72B.L1099.C01.01	$153
Subtotal	TOTAL Education	slc.72B.L1099.C01.06	$153
Subtotal	Lower-Tier (Single-Tier)	slc.72B.L1099.C01.07	$894
Subtotal	TOTAL Tax Adjustment	slc.72B.L1099.C01.09	$1,047
Tax Adjustments Before Allowances	English - Public	slc.72B.L2899.C01.01	$153
Tax Adjustments Before Allowances	TOTAL Education	slc.72B.L2899.C01.06	$153
Tax Adjustments Before Allowances	Lower-Tier (Single-Tier)	slc.72B.L2899.C01.07	$894
Tax Adjustments Before Allowances	TOTAL Tax Adjustment	slc.72B.L2899.C01.09	$1,047
Entitlement of School Boards	English - Public	slc.72B.L7010.C01.01	$23,190
Entitlement of School Boards	French - Public	slc.72B.L7010.C01.02	$298
Entitlement of School Boards	English - Separate	slc.72B.L7010.C01.03	$1,818
Entitlement of School Boards	French - Separate	slc.72B.L7010.C01.04	$2,875
Entitlement of School Boards	TOTAL Education	slc.72B.L7010.C01.06	$28,181

LONG TERM LIABILITIES AND COMMITMENTS8 rows

Line	Column	SLC	Amount
All outstanding debt issued by the municipality, predecessor muni	Not listed	slc.74A.L0210.C01.01	$168,266
All outstanding debt issued by the municipality	Not listed	slc.74A.L0299.C01.01	$168,266
Installment (serial) debentures	Not listed	slc.74A.L1220.C01.01	$168,266
Transportation services : Winter control	Not listed	slc.74A.L1416.C01.01	$130,343
Planning and development	Not listed	slc.74A.L1480.C01.01	$37,923
1. TOTAL Net Long Term Liabilities of the Municipality	Not listed	slc.74A.L9910.C01.01	$168,266
2. Debt burden of the municipality: Analysed by debt instrument	Not listed	slc.74A.L9920.C01.01	$168,266
3. Debt burden of the municipality: Analysed by function	Not listed	slc.74A.L9930.C01.01	$168,266

LONG TERM LIABILITIES AND COMMITMENTS6 rows

Line	Column	SLC	Amount
Recovered from the consolidated statement of operations : General	Principal	slc.74C.L3012.C03.01	$21,970
Recovered from the consolidated statement of operations : General	Interest	slc.74C.L3012.C03.02	$1,949
Recovered from the consolidated statement of operations : Tile dr	Principal	slc.74C.L3015.C03.01	$4,263
Recovered from the consolidated statement of operations : Tile dr	Interest	slc.74C.L3015.C03.02	$2,531
Total	Principal	slc.74C.L3099.C03.01	$26,233
Total	Interest	slc.74C.L3099.C03.02	$4,480

LONG TERM LIABILITIES AND COMMITMENTS14 rows

Line	Column	SLC	Amount
Year 2025	Operations Principal	slc.74D.L3210.C01.01	$26,791
Year 2025	Operations Interest	slc.74D.L3210.C01.02	$3,921
Year 2026	Operations Principal	slc.74D.L3220.C01.01	$27,369
Year 2026	Operations Interest	slc.74D.L3220.C01.02	$3,343
Year 2027	Operations Principal	slc.74D.L3230.C01.01	$27,968
Year 2027	Operations Interest	slc.74D.L3230.C01.02	$2,745
Year 2028	Operations Principal	slc.74D.L3240.C01.01	$28,588
Year 2028	Operations Interest	slc.74D.L3240.C01.02	$2,124
Year 2029	Operations Principal	slc.74D.L3250.C01.01	$29,231
Year 2029	Operations Interest	slc.74D.L3250.C01.02	$1,482
Years 2030 to 2034	Operations Principal	slc.74D.L3260.C01.01	$28,319
Years 2030 to 2034	Operations Interest	slc.74D.L3260.C01.02	$1,214
Total	Operations Principal	slc.74D.L3299.C01.01	$168,266
Total	Operations Interest	slc.74D.L3299.C01.02	$14,829

LONG TERM LIABILITIES AND COMMITMENTS12 rows

Line	Column	SLC	Amount
General Government	Liabilities for ARO at Beginning of Year	slc.74E.L0299.C01.01	3,690
General Government	Increase in Liabilities Due to Accretion Expense	slc.74E.L0299.C01.05	157
General Government	Liabilities for ARO at End of Year	slc.74E.L0299.C01.07	3,847
Transportation Services	Liabilities for ARO at Beginning of Year	slc.74E.L0699.C01.01	8,088
Transportation Services	Increase in Liabilities Due to Accretion Expense	slc.74E.L0699.C01.05	344
Transportation Services	Liabilities for ARO at End of Year	slc.74E.L0699.C01.07	8,432
Environmental Services	Liabilities for ARO at Beginning of Year	slc.74E.L0899.C01.01	1,000,760
Environmental Services	Increase in Liabilities Due to Accretion Expense	slc.74E.L0899.C01.05	42,533
Environmental Services	Liabilities for ARO at End of Year	slc.74E.L0899.C01.07	1,043,293
Total Asset Retirement Obligations	Liabilities for ARO at Beginning of Year	slc.74E.L9910.C01.01	1,012,538
Total Asset Retirement Obligations	Increase in Liabilities Due to Accretion Expense	slc.74E.L9910.C01.05	43,034
Total Asset Retirement Obligations	Liabilities for ARO at End of Year	slc.74E.L9910.C01.07	1,055,572

OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL ALL)164 rows

Line	Column	SLC	Amount	Text
District Social Services Administration Board	Not listed	slc.77A.L0210.C01.0A	Not mapped	DSSAB Timiskaming
Cash and cash equivalents	DSSAB	slc.77A.L0410.C01.01	$14.4M
Cash and cash equivalents	Municipality's Share	slc.77A.L0410.C01.02	$49,526
Cash and cash equivalents	% of Municipality's Share of DSSAB	slc.77A.L0410.C01.03	0
Accounts receivable	DSSAB	slc.77A.L0420.C01.01	$1.6M
Accounts receivable	Municipality's Share	slc.77A.L0420.C01.02	$5,675
Accounts receivable	% of Municipality's Share of DSSAB	slc.77A.L0420.C01.03	0
Investments	DSSAB	slc.77A.L0430.C01.01	$4.1M
Investments	Municipality's Share	slc.77A.L0430.C01.02	$14,029
Investments	% of Municipality's Share of DSSAB	slc.77A.L0430.C01.03	0
Other	DSSAB	slc.77A.L0496.C01.01	$156,000
Other	Municipality's Share	slc.77A.L0496.C01.02	$537
Other	% of Municipality's Share of DSSAB	slc.77A.L0496.C01.03	0
Other	Not listed	slc.77A.L0496.C01.0A	Not mapped	Loan receivable
Other	% of Municipality's Share of DSSAB	slc.77A.L0497.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L0498.C01.03	0
Total Financial Assets	DSSAB	slc.77A.L0499.C01.01	$20.3M
Total Financial Assets	Municipality's Share	slc.77A.L0499.C01.02	$69,767
Total Financial Assets	% of Municipality's Share of DSSAB	slc.77A.L0499.C01.03	0
Accounts payable and accrued liabilities	DSSAB	slc.77A.L0610.C01.01	$2.1M
Accounts payable and accrued liabilities	Municipality's Share	slc.77A.L0610.C01.02	$7,053
Accounts payable and accrued liabilities	% of Municipality's Share of DSSAB	slc.77A.L0610.C01.03	0
Debt	DSSAB	slc.77A.L0620.C01.01	$779,540
Debt	Municipality's Share	slc.77A.L0620.C01.02	$2,682
Debt	% of Municipality's Share of DSSAB	slc.77A.L0620.C01.03	0
Pensions and other employee benefits	DSSAB	slc.77A.L0630.C01.01	$1.4M
Pensions and other employee benefits	Municipality's Share	slc.77A.L0630.C01.02	$4,658
Pensions and other employee benefits	% of Municipality's Share of DSSAB	slc.77A.L0630.C01.03	0
Other accrued liabilities	% of Municipality's Share of DSSAB	slc.77A.L0640.C01.03	0
Deferred revenue	DSSAB	slc.77A.L0650.C01.01	$66,374
Deferred revenue	Municipality's Share	slc.77A.L0650.C01.02	$228
Deferred revenue	% of Municipality's Share of DSSAB	slc.77A.L0650.C01.03	0
Asset Retirement Obligations	DSSAB	slc.77A.L0660.C01.01	$5.1M
Asset Retirement Obligations	Municipality's Share	slc.77A.L0660.C01.02	$17,442
Asset Retirement Obligations	% of Municipality's Share of DSSAB	slc.77A.L0660.C01.03	0
Other	DSSAB	slc.77A.L0696.C01.01	$4.5M
Other	Municipality's Share	slc.77A.L0696.C01.02	$15,612
Other	% of Municipality's Share of DSSAB	slc.77A.L0696.C01.03	0
Other	Not listed	slc.77A.L0696.C01.0A	Not mapped	Due to Province of Ontario
Other	% of Municipality's Share of DSSAB	slc.77A.L0697.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L0698.C01.03	0
Total Liabilities	DSSAB	slc.77A.L0699.C01.01	$13.9M
Total Liabilities	Municipality's Share	slc.77A.L0699.C01.02	$47,674
Total Liabilities	% of Municipality's Share of DSSAB	slc.77A.L0699.C01.03	0
Tangible capital assets	DSSAB	slc.77A.L0810.C01.01	$8.1M
Tangible capital assets	Municipality's Share	slc.77A.L0810.C01.02	$27,699
Tangible capital assets	% of Municipality's Share of DSSAB	slc.77A.L0810.C01.03	0
Inventories of supplies	% of Municipality's Share of DSSAB	slc.77A.L0820.C01.03	0
Prepaid expenses	DSSAB	slc.77A.L0830.C01.01	$900,573
Prepaid expenses	Municipality's Share	slc.77A.L0830.C01.02	$3,098
Prepaid expenses	% of Municipality's Share of DSSAB	slc.77A.L0830.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L0896.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L0897.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L0898.C01.03	0
Total Non-Financial Assets	DSSAB	slc.77A.L0899.C01.01	$9.0M
Total Non-Financial Assets	Municipality's Share	slc.77A.L0899.C01.02	$30,797
Total Non-Financial Assets	% of Municipality's Share of DSSAB	slc.77A.L0899.C01.03	0
Equity in tangible capital assets	DSSAB	slc.77A.L1010.C01.01	$8.1M
Equity in tangible capital assets	Municipality's Share	slc.77A.L1010.C01.02	$27,699
Equity in tangible capital assets	% of Municipality's Share of DSSAB	slc.77A.L1010.C01.03	0
Reserves and reserve funds	DSSAB	slc.77A.L1020.C01.01	$14.5M
Reserves and reserve funds	Municipality's Share	slc.77A.L1020.C01.02	$49,972
Reserves and reserve funds	% of Municipality's Share of DSSAB	slc.77A.L1020.C01.03	0
General surplus/(deficit)	DSSAB	slc.77A.L1030.C01.01	-$8.1M
General surplus/(deficit)	Municipality's Share	slc.77A.L1030.C01.02	-$27,879
General surplus/(deficit)	% of Municipality's Share of DSSAB	slc.77A.L1030.C01.03	0
Accumulated Surplus (Deficit), Remeasurement Gains (Losses)	% of Municipality's Share of DSSAB	slc.77A.L1040.C01.03	0
Other	DSSAB	slc.77A.L1097.C01.01	$900,573
Other	Municipality's Share	slc.77A.L1097.C01.02	$3,098
Other	% of Municipality's Share of DSSAB	slc.77A.L1097.C01.03	0
Other	Not listed	slc.77A.L1097.C01.0A	Not mapped	Prepaid expenses
Other	% of Municipality's Share of DSSAB	slc.77A.L1098.C01.03	0
Accumulated Surplus/(Deficit)	DSSAB	slc.77A.L1099.C01.01	$15.4M
Accumulated Surplus/(Deficit)	Municipality's Share	slc.77A.L1099.C01.02	$52,890
Accumulated Surplus/(Deficit)	% of Municipality's Share of DSSAB	slc.77A.L1099.C01.03	0
District Social Services Administration Board	Not listed	slc.77A.L1210.C01.0A	Not mapped	DSSAB Timiskaming
Ontario Works	DSSAB	slc.77A.L1410.C01.01	$7.8M
Ontario Works	Municipality's Share	slc.77A.L1410.C01.02	$26,901
Ontario Works	% of Municipality's Share of DSSAB	slc.77A.L1410.C01.03	0
Child care	DSSAB	slc.77A.L1440.C01.01	$11.3M
Child care	Municipality's Share	slc.77A.L1440.C01.02	$38,833
Child care	% of Municipality's Share of DSSAB	slc.77A.L1440.C01.03	0
Land ambulance	DSSAB	slc.77A.L1450.C01.01	$5.2M
Land ambulance	Municipality's Share	slc.77A.L1450.C01.02	$17,889
Land ambulance	% of Municipality's Share of DSSAB	slc.77A.L1450.C01.03	0
Social housing	DSSAB	slc.77A.L1460.C01.01	$2.2M
Social housing	Municipality's Share	slc.77A.L1460.C01.02	$7,730
Social housing	% of Municipality's Share of DSSAB	slc.77A.L1460.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L1498.C01.03	0
Total Provincial Funding	DSSAB	slc.77A.L1499.C01.01	$26.6M
Total Provincial Funding	Municipality's Share	slc.77A.L1499.C01.02	$91,353
Total Provincial Funding	% of Municipality's Share of DSSAB	slc.77A.L1499.C01.03	0
Social housing	DSSAB	slc.77A.L1610.C01.01	$1.3M
Social housing	Municipality's Share	slc.77A.L1610.C01.02	$4,533
Social housing	% of Municipality's Share of DSSAB	slc.77A.L1610.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L1698.C01.03	0
Total Federal Funding	DSSAB	slc.77A.L1699.C01.01	$1.3M
Total Federal Funding	Municipality's Share	slc.77A.L1699.C01.02	$4,533
Total Federal Funding	% of Municipality's Share of DSSAB	slc.77A.L1699.C01.03	0
Municipal billings	DSSAB	slc.77A.L1810.C01.01	$7.9M
Municipal billings	Municipality's Share	slc.77A.L1810.C01.02	$27,184
Municipal billings	% of Municipality's Share of DSSAB	slc.77A.L1810.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L1898.C01.03	0
Total Municipal Contributions	DSSAB	slc.77A.L1899.C01.01	$7.9M
Total Municipal Contributions	Municipality's Share	slc.77A.L1899.C01.02	$27,184
Total Municipal Contributions	% of Municipality's Share of DSSAB	slc.77A.L1899.C01.03	0
Investment income	DSSAB	slc.77A.L2010.C01.01	$791,370
Investment income	Municipality's Share	slc.77A.L2010.C01.02	$2,722
Investment income	% of Municipality's Share of DSSAB	slc.77A.L2010.C01.03	0
Deferred revenue earned	% of Municipality's Share of DSSAB	slc.77A.L2020.C01.03	0
Other	DSSAB	slc.77A.L2097.C01.01	$3.3M
Other	Municipality's Share	slc.77A.L2097.C01.02	$11,425
Other	% of Municipality's Share of DSSAB	slc.77A.L2097.C01.03	0
Other	Not listed	slc.77A.L2097.C01.0A	Not mapped	Rent and other
Other	% of Municipality's Share of DSSAB	slc.77A.L2098.C01.03	0
Total Other Revenues	DSSAB	slc.77A.L2099.C01.01	$4.1M
Total Other Revenues	Municipality's Share	slc.77A.L2099.C01.02	$14,147
Total Other Revenues	% of Municipality's Share of DSSAB	slc.77A.L2099.C01.03	0
Ontario Works	DSSAB	slc.77A.L2210.C01.01	$9.0M
Ontario Works	Municipality's Share	slc.77A.L2210.C01.02	$30,998
Ontario Works	% of Municipality's Share of DSSAB	slc.77A.L2210.C01.03	0
Child care	DSSAB	slc.77A.L2240.C01.01	$11.4M
Child care	Municipality's Share	slc.77A.L2240.C01.02	$39,371
Child care	% of Municipality's Share of DSSAB	slc.77A.L2240.C01.03	0
Social housing	DSSAB	slc.77A.L2250.C01.01	$7.9M
Social housing	Municipality's Share	slc.77A.L2250.C01.02	$27,120
Social housing	% of Municipality's Share of DSSAB	slc.77A.L2250.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L2260.C01.03	0
Total Social Services	DSSAB	slc.77A.L2299.C01.01	$28.3M
Total Social Services	Municipality's Share	slc.77A.L2299.C01.02	$97,490
Total Social Services	% of Municipality's Share of DSSAB	slc.77A.L2299.C01.03	0
Land ambulance	DSSAB	slc.77A.L2410.C01.01	$10.3M
Land ambulance	Municipality's Share	slc.77A.L2410.C01.02	$35,540
Land ambulance	% of Municipality's Share of DSSAB	slc.77A.L2410.C01.03	0
Public health	% of Municipality's Share of DSSAB	slc.77A.L2420.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L2430.C01.03	0
DSSAB administration	DSSAB	slc.77A.L2440.C01.01	$39,324
DSSAB administration	Municipality's Share	slc.77A.L2440.C01.02	$135
DSSAB administration	% of Municipality's Share of DSSAB	slc.77A.L2440.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L2496.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L2497.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77A.L2498.C01.03	0
Total Health Services	DSSAB	slc.77A.L2499.C01.01	$10.4M
Total Health Services	Municipality's Share	slc.77A.L2499.C01.02	$35,675
Total Health Services	% of Municipality's Share of DSSAB	slc.77A.L2499.C01.03	0
Net Financial Assets (Net Debt)	DSSAB	slc.77A.L9910.C01.01	$6.4M
Net Financial Assets (Net Debt)	Municipality's Share	slc.77A.L9910.C01.02	$22,093
Net Financial Assets (Net Debt)	% of Municipality's Share of DSSAB	slc.77A.L9910.C01.03	0
Accumulated Surplus/(Deficit)	DSSAB	slc.77A.L9920.C01.01	$15.4M
Accumulated Surplus/(Deficit)	Municipality's Share	slc.77A.L9920.C01.02	$52,890
Accumulated Surplus/(Deficit)	% of Municipality's Share of DSSAB	slc.77A.L9920.C01.03	0
Total Revenues	DSSAB	slc.77A.L9930.C01.01	$39.9M
Total Revenues	Municipality's Share	slc.77A.L9930.C01.02	$137,218
Total Revenues	% of Municipality's Share of DSSAB	slc.77A.L9930.C01.03	0
Total Expenses	DSSAB	slc.77A.L9940.C01.01	$38.7M
Total Expenses	Municipality's Share	slc.77A.L9940.C01.02	$133,165
Total Expenses	% of Municipality's Share of DSSAB	slc.77A.L9940.C01.03	0
Annual Surplus / (Deficit)	DSSAB	slc.77A.L9950.C01.01	$1.2M
Annual Surplus / (Deficit)	Municipality's Share	slc.77A.L9950.C01.02	$4,053
Annual Surplus / (Deficit)	% of Municipality's Share of DSSAB	slc.77A.L9950.C01.03	0
Accumulated Surplus(Deficit), Before Remeas. Gains(Losses)	DSSAB	slc.77A.L9960.C01.01	$15.4M
Accumulated Surplus(Deficit), Before Remeas. Gains(Losses)	Municipality's Share	slc.77A.L9960.C01.02	$52,890
Accumulated Surplus(Deficit), Before Remeas. Gains(Losses)	% of Municipality's Share of DSSAB	slc.77A.L9960.C01.03	0
Accumulated Surplus (Deficit), Remeasurement Gains (Losses)	% of Municipality's Share of DSSAB	slc.77A.L9970.C01.03	0

OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL ALL)50 rows

Line	Column	SLC	Amount	Text
Health unit	Not listed	slc.77B.L0210.C01.0A	Not mapped	Timiskaming Health Unit
Cash and cash equivalents	% of Municipality's Share of DSSAB	slc.77B.L0410.C01.03	0
Accounts receivable	% of Municipality's Share of DSSAB	slc.77B.L0420.C01.03	0
Investments	% of Municipality's Share of DSSAB	slc.77B.L0430.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0496.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0497.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0498.C01.03	0
Accounts payable and accrued liabilities	% of Municipality's Share of DSSAB	slc.77B.L0610.C01.03	0
Debt	% of Municipality's Share of DSSAB	slc.77B.L0620.C01.03	0
Pensions and other employee benefits	% of Municipality's Share of DSSAB	slc.77B.L0630.C01.03	0
Other accrued liabilities	% of Municipality's Share of DSSAB	slc.77B.L0640.C01.03	0
Deferred revenue	% of Municipality's Share of DSSAB	slc.77B.L0650.C01.03	0
Asset Retirement Obligations	% of Municipality's Share of DSSAB	slc.77B.L0660.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0696.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0697.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0698.C01.03	0
Tangible capital assets	% of Municipality's Share of DSSAB	slc.77B.L0810.C01.03	0
Inventories of supplies	% of Municipality's Share of DSSAB	slc.77B.L0820.C01.03	0
Prepaid expenses	% of Municipality's Share of DSSAB	slc.77B.L0830.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0896.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0897.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L0898.C01.03	0
Equity in tangible capital assets	% of Municipality's Share of DSSAB	slc.77B.L1010.C01.03	0
Reserves and reserve funds	% of Municipality's Share of DSSAB	slc.77B.L1020.C01.03	0
General surplus/(deficit)	% of Municipality's Share of DSSAB	slc.77B.L1030.C01.03	0
Accumulated Surplus (Deficit), Remeasurement Gains (Losses)	% of Municipality's Share of DSSAB	slc.77B.L1040.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L1097.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L1098.C01.03	0
Health unit	Not listed	slc.77B.L1210.C01.0A	Not mapped	Timiskaming Health Unit
Province of Ontario	% of Municipality's Share of DSSAB	slc.77B.L1411.C01.03	0
Land ambulance	% of Municipality's Share of DSSAB	slc.77B.L1450.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L1497.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L1498.C01.03	0
Government of Canada	% of Municipality's Share of DSSAB	slc.77B.L1611.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L1698.C01.03	0
Municipal billings	% of Municipality's Share of DSSAB	slc.77B.L1810.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L1898.C01.03	0
Investment income	% of Municipality's Share of DSSAB	slc.77B.L2010.C01.03	0
Deferred revenue earned	% of Municipality's Share of DSSAB	slc.77B.L2020.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L2097.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L2098.C01.03	0
Land ambulance	% of Municipality's Share of DSSAB	slc.77B.L2410.C01.03	0
Public health	% of Municipality's Share of DSSAB	slc.77B.L2420.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L2430.C01.03	0
DSSAB administration	% of Municipality's Share of DSSAB	slc.77B.L2440.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L2496.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L2497.C01.03	0
Other	% of Municipality's Share of DSSAB	slc.77B.L2498.C01.03	0
Accumulated Surplus (Deficit), Before Remeasurement Gains (Losses)	% of Municipality's Share of DSSAB	slc.77B.L9960.C01.03	0
Accumulated Surplus (Deficit), Remeasurement Gains (Losses)	% of Municipality's Share of DSSAB	slc.77B.L9970.C01.03	0

OTHER ENTITIES (DSSAB, HEALTH UNIT, OTHER AND TOTAL ALL)120 rows

Line	Column	SLC	Amount
Cash and cash equivalents	Total All	slc.77D.L0410.C01.01	$14.4M
Cash and cash equivalents	Municipality's Share	slc.77D.L0410.C01.02	$49,526
Cash and cash equivalents	% of Municipality's Share of DSSAB	slc.77D.L0410.C01.03	0
Accounts receivable	Total All	slc.77D.L0420.C01.01	$1.6M
Accounts receivable	Municipality's Share	slc.77D.L0420.C01.02	$5,675
Accounts receivable	% of Municipality's Share of DSSAB	slc.77D.L0420.C01.03	0
Investments	Total All	slc.77D.L0430.C01.01	$4.1M
Investments	Municipality's Share	slc.77D.L0430.C01.02	$14,029
Investments	% of Municipality's Share of DSSAB	slc.77D.L0430.C01.03	0
Please specify	Total All	slc.77D.L0496.C01.01	$156,000
Please specify	Municipality's Share	slc.77D.L0496.C01.02	$537
Please specify	% of Municipality's Share of DSSAB	slc.77D.L0496.C01.03	0
Total Financial Assets	Total All	slc.77D.L0499.C01.01	$20.3M
Total Financial Assets	Municipality's Share	slc.77D.L0499.C01.02	$69,767
Total Financial Assets	% of Municipality's Share of DSSAB	slc.77D.L0499.C01.03	0
Accounts payable and accrued liabilities	Total All	slc.77D.L0610.C01.01	$2.1M
Accounts payable and accrued liabilities	Municipality's Share	slc.77D.L0610.C01.02	$7,053
Accounts payable and accrued liabilities	% of Municipality's Share of DSSAB	slc.77D.L0610.C01.03	0
Debt	Total All	slc.77D.L0620.C01.01	$779,540
Debt	Municipality's Share	slc.77D.L0620.C01.02	$2,682
Debt	% of Municipality's Share of DSSAB	slc.77D.L0620.C01.03	0
Pensions and other employee benefits	Total All	slc.77D.L0630.C01.01	$1.4M
Pensions and other employee benefits	Municipality's Share	slc.77D.L0630.C01.02	$4,658
Pensions and other employee benefits	% of Municipality's Share of DSSAB	slc.77D.L0630.C01.03	0
Deferred revenue	Total All	slc.77D.L0650.C01.01	$66,374
Deferred revenue	Municipality's Share	slc.77D.L0650.C01.02	$228
Deferred revenue	% of Municipality's Share of DSSAB	slc.77D.L0650.C01.03	0
Asset Retirement Obligation	Total All	slc.77D.L0660.C01.01	$5.1M
Asset Retirement Obligation	Municipality's Share	slc.77D.L0660.C01.02	$17,442
Asset Retirement Obligation	% of Municipality's Share of DSSAB	slc.77D.L0660.C01.03	0
Please specify	Total All	slc.77D.L0696.C01.01	$4.5M
Please specify	Municipality's Share	slc.77D.L0696.C01.02	$15,612
Please specify	% of Municipality's Share of DSSAB	slc.77D.L0696.C01.03	0
Total Liabilities	Total All	slc.77D.L0699.C01.01	$13.9M
Total Liabilities	Municipality's Share	slc.77D.L0699.C01.02	$47,674
Total Liabilities	% of Municipality's Share of DSSAB	slc.77D.L0699.C01.03	0
Tangible capital assets	Total All	slc.77D.L0810.C01.01	$8.1M
Tangible capital assets	Municipality's Share	slc.77D.L0810.C01.02	$27,699
Tangible capital assets	% of Municipality's Share of DSSAB	slc.77D.L0810.C01.03	0
Prepaid expenses	Total All	slc.77D.L0830.C01.01	$900,573
Prepaid expenses	Municipality's Share	slc.77D.L0830.C01.02	$3,098
Prepaid expenses	% of Municipality's Share of DSSAB	slc.77D.L0830.C01.03	0
Total Non-Financial Assets	Total All	slc.77D.L0899.C01.01	$9.0M
Total Non-Financial Assets	Municipality's Share	slc.77D.L0899.C01.02	$30,797
Total Non-Financial Assets	% of Municipality's Share of DSSAB	slc.77D.L0899.C01.03	0
Equity in tangible capital assets	Total All	slc.77D.L1010.C01.01	$8.1M
Equity in tangible capital assets	Municipality's Share	slc.77D.L1010.C01.02	$27,699
Equity in tangible capital assets	% of Municipality's Share of DSSAB	slc.77D.L1010.C01.03	0
Reserves and reserve funds	Total All	slc.77D.L1020.C01.01	$14.5M
Reserves and reserve funds	Municipality's Share	slc.77D.L1020.C01.02	$49,972
Reserves and reserve funds	% of Municipality's Share of DSSAB	slc.77D.L1020.C01.03	0
General surplus/(deficit)	Total All	slc.77D.L1030.C01.01	-$8.1M
General surplus/(deficit)	Municipality's Share	slc.77D.L1030.C01.02	-$27,879
General surplus/(deficit)	% of Municipality's Share of DSSAB	slc.77D.L1030.C01.03	0
Please specify	Total All	slc.77D.L1097.C01.01	$900,573
Please specify	Municipality's Share	slc.77D.L1097.C01.02	$3,098
Please specify	% of Municipality's Share of DSSAB	slc.77D.L1097.C01.03	0
Accumulated Surplus/(Deficit)	Total All	slc.77D.L1099.C01.01	$15.4M
Accumulated Surplus/(Deficit)	Municipality's Share	slc.77D.L1099.C01.02	$52,890
Accumulated Surplus/(Deficit)	% of Municipality's Share of DSSAB	slc.77D.L1099.C01.03	0
Ontario Works	Total All	slc.77D.L1410.C01.01	$7.8M
Ontario Works	Municipality's Share	slc.77D.L1410.C01.02	$26,901
Ontario Works	% of Municipality's Share of DSSAB	slc.77D.L1410.C01.03	0
Child care	Total All	slc.77D.L1440.C01.01	$11.3M
Child care	Municipality's Share	slc.77D.L1440.C01.02	$38,833
Child care	% of Municipality's Share of DSSAB	slc.77D.L1440.C01.03	0
Land ambulance	Total All	slc.77D.L1450.C01.01	$5.2M
Land ambulance	Municipality's Share	slc.77D.L1450.C01.02	$17,889
Land ambulance	% of Municipality's Share of DSSAB	slc.77D.L1450.C01.03	0
Social housing	Total All	slc.77D.L1460.C01.01	$2.2M
Social housing	Municipality's Share	slc.77D.L1460.C01.02	$7,730
Social housing	% of Municipality's Share of DSSAB	slc.77D.L1460.C01.03	0
Total Provincial Funding	Total All	slc.77D.L1499.C01.01	$26.6M
Total Provincial Funding	Municipality's Share	slc.77D.L1499.C01.02	$91,353
Total Provincial Funding	% of Municipality's Share of DSSAB	slc.77D.L1499.C01.03	0
Social housing	Total All	slc.77D.L1610.C01.01	$1.3M
Social housing	Municipality's Share	slc.77D.L1610.C01.02	$4,533
Social housing	% of Municipality's Share of DSSAB	slc.77D.L1610.C01.03	0
Total Federal Funding	Total All	slc.77D.L1699.C01.01	$1.3M
Total Federal Funding	Municipality's Share	slc.77D.L1699.C01.02	$4,533
Total Federal Funding	% of Municipality's Share of DSSAB	slc.77D.L1699.C01.03	0
Municipal billings	Total All	slc.77D.L1810.C01.01	$7.9M
Municipal billings	Municipality's Share	slc.77D.L1810.C01.02	$27,184
Municipal billings	% of Municipality's Share of DSSAB	slc.77D.L1810.C01.03	0
Total Municipal Contributions	Total All	slc.77D.L1899.C01.01	$7.9M
Total Municipal Contributions	Municipality's Share	slc.77D.L1899.C01.02	$27,184
Total Municipal Contributions	% of Municipality's Share of DSSAB	slc.77D.L1899.C01.03	0
Investment income	Total All	slc.77D.L2010.C01.01	$791,370
Investment income	Municipality's Share	slc.77D.L2010.C01.02	$2,722
Investment income	% of Municipality's Share of DSSAB	slc.77D.L2010.C01.03	0
Please specify	Total All	slc.77D.L2097.C01.01	$3.3M
Please specify	Municipality's Share	slc.77D.L2097.C01.02	$11,425
Please specify	% of Municipality's Share of DSSAB	slc.77D.L2097.C01.03	0
Total Other Revenues	Total All	slc.77D.L2099.C01.01	$4.1M
Total Other Revenues	Municipality's Share	slc.77D.L2099.C01.02	$14,147
Total Other Revenues	% of Municipality's Share of DSSAB	slc.77D.L2099.C01.03	0
Ontario Works	Total All	slc.77D.L2210.C01.01	$9.0M
Ontario Works	Municipality's Share	slc.77D.L2210.C01.02	$30,998
Ontario Works	% of Municipality's Share of DSSAB	slc.77D.L2210.C01.03	0
Child care	Total All	slc.77D.L2240.C01.01	$11.4M
Child care	Municipality's Share	slc.77D.L2240.C01.02	$39,371
Child care	% of Municipality's Share of DSSAB	slc.77D.L2240.C01.03	0
Social housing	Total All	slc.77D.L2250.C01.01	$7.9M
Social housing	Municipality's Share	slc.77D.L2250.C01.02	$27,120
Social housing	% of Municipality's Share of DSSAB	slc.77D.L2250.C01.03	0
Total Social Services	Total All	slc.77D.L2299.C01.01	$28.3M
Total Social Services	Municipality's Share	slc.77D.L2299.C01.02	$97,490
Total Social Services	% of Municipality's Share of DSSAB	slc.77D.L2299.C01.03	0
Land ambulance	Total All	slc.77D.L2410.C01.01	$10.3M
Land ambulance	Municipality's Share	slc.77D.L2410.C01.02	$35,540
Land ambulance	% of Municipality's Share of DSSAB	slc.77D.L2410.C01.03	0
DSSAB administration	Total All	slc.77D.L2440.C01.01	$39,324
DSSAB administration	Municipality's Share	slc.77D.L2440.C01.02	$135
DSSAB administration	% of Municipality's Share of DSSAB	slc.77D.L2440.C01.03	0
Total Health Services	Total All	slc.77D.L2499.C01.01	$10.4M
Total Health Services	Municipality's Share	slc.77D.L2499.C01.02	$35,675
Total Health Services	% of Municipality's Share of DSSAB	slc.77D.L2499.C01.03	0
Net Financial Assets	Total All	slc.77D.L9910.C01.01	$6.4M
Net Financial Assets	Municipality's Share	slc.77D.L9910.C01.02	$22,093
Net Financial Assets	% of Municipality's Share of DSSAB	slc.77D.L9910.C01.03	0

Source: Ontario Financial Information Return (FIR) open data. Municipal comparisons should consider tier and type because upper-tier and lower-tier services can overlap.