Draft policy regarding GST on transfer payments open for comments
The Canada Revenue Agency (CRA) is seeking feedback on a draft policy to determine whether a transfer payment is consideration for a supply. This memorandum explains how and when the GST / HST provisions of the Excise Tax Act apply to transfer payments. It sets out the CRA’s administrative guidelines for determining when a transfer payment provided by a grantor is consideration for a supply made by the grantee. This is important for municipalities as, in the past, a transfer between two municipalities as a result of an intermunicipal collaboration framework (ICF) agreement was charged GST by the CRA.
It’s hot and everyone needs to cool off. The first place most people head is to water: lakes, rivers, pools, or spray parks. Pools and spray parks are specific facilities you have direct control over, and your residents expect you have ensured they are safe.
The first step is to ensure your facilities are in good condition. If there is need to repair, consider fixing prior to opening or ensure you have a solid plan for repairs while open. Ensure all chemicals and lines to the pool are clear and in good order. The best thing to do is create a daily monthly and yearly checklist. RMA Insurance has created a sample checklistfor you to use. Whether you choose to use the one provided or develop your own, your checklist should include:
Walls - Any water damage that could indicate a leak?
Floors - Are they even? Could they cause someone to trip or slip? Do you need a new nonslip coating?
Ceiling - Is there water damage?
Doors - Are they locking properly? Could a foot get stuck between the bottom and the floor? Is there glass in the door?
Gates / security systems - Pools are desirable especially after they are closed, so what measures do you have in place to keep people out?
Water treatment - Water safety and chemical levels. Temperatures should be checked and recorded regularly and be available if any issues arise. Testing all equipment should be done regularly and recorded.
Lifeguards - Ensure all training is up to date and that there are alternatives, so you have back up in case a lifeguard is unavailable.
Rules - Make sure that you have the rules posted and your staff enforce them.
You can also contact the RMA Insurance team to help you review your protocols. There is also the Lifesaving Society, which provides a helpful, complex assessment that can aid you to ensure everything is up to date. You may also want to reach out to your local emergency authorities and update your emergency response plans, including your facility’s escape routes and protocols on when to call an ambulance or local rescue.
Very similar to the outdoor facilities, you should be reviewing spray park areas and making note of anything major. Conduct a daily walk around to see if there are any potential issues that may cause injury, keep a record of the water temperature, maintain a record of the environmental temperature, and note how many people are around. Be sure to also note if the spray park has signs for contacting administration if there are any issues and it’s unsupervised. Some spray parks are on a timer and don’t have a person supervising daily, so it is important to ensure a team member is doing a check and walk through every couple of days.
It is also important to review and confirm that the water storage of these parks is inspected for any public health risk. Some questions to consider are:
Is this storage underground?
Is there any leaks or seepage of ground water?
Are you running the water from water a local treatment facility? If you are unsure, it’s a good time to check and review.
If you have any questions, please email risk@RMAinsurance.com or contact one of the RMA Insurance risk advisors.
Registration for free asset management training workshops and cohorts is open now and will provide municipalities with vital education on asset management
Does your municipality want to learn more about how asset management can improve your community? In collaboration with the Federation of Canadian Municipalities (FCM), the RMA, Alberta Municipalities, and IAMA are providing the following educational cohorts and workshops to municipalities:
The RMA provided input into the Alberta Utilities Commission review
The Alberta Utilities Commission (AUC) has determined that the refund of the Fortis Alberta Inc. (Fortis) street light investment is to be paid to municipalities in cases where the municipality and developer are in dispute on the intended recipient of the refund.
In late 2021, Fortis filed an application with the AUC seeking clarification on how the refunds should be directed in new development. This was due to concerns expressed by some developers that Fortis’ current terms and conditions indicated that the refund should be directed to developers, as the initial investor in the street light infrastructure, rather than municipalities, as the long-term street light service user.
Fortis’ existing terms and conditions included some inconsistencies as to where the refund be directed. The AUC’s decision directs Fortis to modify its terms and conditions and associated processes to clarify that municipalities are the primary recipient of the refund. This aligns with the RMA’s input into the hearing process and is a positive step in supporting municipal autonomy and recognition of municipal service delivery costs.
Following the endorsement of resolutions by RMA members, the RMA forwards the resolutions to the appropriate provincial or federal ministry or organization for an initial response. Based on the response received, the RMA assigns the resolution a status and drafts an initial reaction.
The RMA updates theresolutions database and issues bulletins with updates as responses are received. The RMA has received a response to a resolution passed at the spring convention in 2022. Given this response, the RMA has drafted an initial reaction to the resolution.
The government response, status, and the RMA reaction can be viewed for this resolution on the RMA resolutions database:
Attraction and Retention of Veterinarians to Rural Veterinary Practice
The RMA plans to release its summer 2022 Advocacy Report Card in the coming months, which will include statuses and reactions to all other spring 2022 resolutions for which a government response is received, as well as status and reaction updates to all other active resolutions.
These course builds on foundations learned in Munis 101
If you are planning to attend the Alberta Municipalities Convention this September in Calgary, arrive a day early to take advantage of in-person offerings of the Elected Officials Education Program’s (EOEP) Public Participation and Land Use Planning courses. The courses are being offered as pre-convention sessions on Tuesday, September 20. Registration is available to Alberta Municipalities and RMA member municipalities as an add-on to your convention registration. Registration for the course may be available without registering for the convention, but priority will be given to those registering for the convention as well. Visit EOEP’s website to learn more about the courses andregister online.
Details about EOEP courses at RMA’s convention will be announced soon.