Loading...
Agenda - Council - 20260922Town of Aurora Council Meeting Agenda Date:Tuesday, September 22, 2026 Time:7 p.m. Location:Council Chambers, Aurora Town Hall Meetings are available to the public in person and via live stream on the Town’s YouTube channel. To participate, please visit aurora.ca/participation. Pages 1.Call to Order 2.Land Acknowledgement 3.Approval of the Agenda 4.Declarations of Pecuniary Interest and General Nature Thereof 5.Community Presentations 6.Delegations 7.Consent Agenda That the Consent Agenda, items 7.1 to 7.5 inclusive, be approved. 7.1 Council Meeting Minutes of June 23, 2026 1 That the Council Meeting Minutes of June 23, 2026, be adopted as circulated. 1. 7.2 Council Closed Session Minutes of September 8, 2026 (confidential attachment) That the Council Closed Session Minutes of September 8, 2026, be adopted as circulated. 1. 7.3 Council Closed Session Public Meeting Minutes of September 8, 2026 24 That the Council Closed Session Public Meeting Minutes of September 8, 2026, be adopted as circulated. 1. 7.4 Central York Fire Services Joint Council Committee Meeting Minutes of 27 March 10, 2026 That the Central York Fire Services Joint Council Committee Meeting Minutes of March 10, 2026, be received for information. 1. 7.5 Central York Fire Services Joint Council Committee Meeting Minutes of June 2, 2026 34 That the Central York Fire Services Joint Council Committee Meeting Minutes of June 2, 2026, be received for information. 1. 8.Committee of the Whole Meeting Report of September 8, 2026 39 That the Committee of the Whole Meeting Report of September 8, 2026, be received and the recommendations carried by the Committee approved. 8.1 Advisory Committee Meeting Minutes 8.1.1 Active Transportation and Traffic Safety Advisory Committee Meeting Minutes of May 27, 2026 51 That the Active Transportation and Traffic Safety Advisory Committee Meeting Minutes of May 27, 2026, be received for information. 1. 8.1.2 Mayor's Golf Classic Funds Committee Meeting Minutes of June 3, 2026 55 That the Mayor's Golf Classic Funds Committee Meeting Minutes of June 3, 2026, be received for information. 1. 8.1.3 Heritage Advisory Committee Meeting Minutes of June 8, 2026 61 That the Heritage Advisory Committee Meeting Minutes of June 8, 2026, be received for information. 1. 8.1.4 Accessibility Advisory Committee Meeting Minutes of June 10, 2026 66 That the Accessibility Advisory Committee Meeting Minutes of June 10, 2026, be received for information. 1. 8.1.5 Cannabis Retail Review Task Force Meeting Minutes of June 18, 2026 70 That the Cannabis Retail Review Task Force Meeting Minutes of June 18, 2026, be received for information. 1. 8.1.6 Mayor's Golf Classic Funds Committee Meeting Minutes of June 24, 2026 74 That the Mayor's Golf Classic Funds Committee Meeting Minutes of June 24, 2026, be received for information. 1. 8.1.7 Mayor's Golf Classic Funds Committee Meeting Minutes of August 5, 2026 77 That the Mayor's Golf Classic Funds Committee Meeting Minutes of August 5, 2026, be received for information. 1. 8.1.8 Cannabis Retail Review Task Force Meeting Minutes of August 27, 2026 81 That the Cannabis Retail Review Task Force Meeting Minutes of August 27, 2026, be received for information. 1. 8.2 Consent Agenda 8.3 Community Services Committee Agenda 8.4 Corporate Services Committee Agenda 8.4.1 CS26-019 - Dust By-law 85 That Report No. CS26-019 be received; and1. That a by-law to regulate dust be brought forward to a future Council meeting for enactment; and 2. That a by-law to amend the penalty amounts in the Administrative Monetary Penalty System By-law be brought forward to a future Council meeting. 3. 8.4.2 CS26-020 - Fence By-law Variance Request - 10 Northern Dancer Lane 99 That Report No. CS26-020 be received; and1. That a variance to Fence By-law No. 6429-22 to permit the construction of a non-compliant fence in the front yard of 10 Northern Dancer Lane be denied. 2. 8.4.3 CS26-021 - By-law Requirements for Hedges 106 That Report No.CS26-021 be received for information.1. 8.4.4 CS26-022 - Cannabis Retail Review Task Force - Findings and Recommendations 113 That Report No. CS26-022 be received; and1. That the Local Actions set out in the Recommendations section of the final report of the Cannabis Retail Review Task Force be implemented; and 2. That the final report of the Cannabis Retail Review Task Force be circulated to York Regional Police, the Premier of Ontario, the Minister of Municipal Affairs and Housing, the Alcohol and Gaming Commission of Ontario (AGCO), Local Members of Provincial Parliament, the Association of Municipalities (AMO) and all municipalities in Ontario for consideration and support. 3. 8.5 Finance and Information Technology Committee Agenda 8.6 Administration Committee Agenda 8.7 Operational Services Committee Agenda 8.7.1 OPS26-017 - Summer Storm Update - A Road to Recovery 127 That Report No. OPS26-017 be received for information. 1. 8.8 Planning and Development Services Committee Agenda 8.9 Member Motions 8.9.1 Councillor Gaertner; Re: Use of the Council Conference Budget 135 Now Therefore Be It Hereby Resolved That following Nomination Day in the year of a regular municipal election, the budget will not be used to fund conferences for Members of Council; and 1. That staff review the policy and report back to the next Council on a process to ensure the appropriate use of taxpayers' money. 2. 8.9.2 Councillor Weese; Re: Review of York Region District School 136 Board (YRDSB) Gymnasium Permitting Fee Schedule Now Therefore Be It Hereby Resolved That the Town of Aurora request that the York Region District School Board review the most recent published permitting fee schedule, with particular consideration given to its impact on not-for-profit community sport organizations and the affordability of children's and youth sport programming; and 1. Be It Further Resolved That the YRDSB be requested to consult with affected municipalities, local not-for-profit sport organizations and other community recreation providers as part of that review; and 2. Be It Further Resolved That the YRDSB be requested, as a priority, to either restore the current published gymnasium permitting fees to the levels in effect prior to the recently announced increases, or establish a dedicated municipal/non-profit community-sport rental rate that provides affordable access to school gymnasiums for eligible not-for-profit organizations delivering children's and youth sport programming; and 3. Be It Further Resolved That any municipal/non-profit community-sport rate recognizes the public benefit provided by volunteer-led sport organizations and is structured to support affordable participant registration fees, rather than requiring increased facility costs to be passed on to families; and 4. Be It Further Resolved That consideration be given to programs serving children and youth with disabilities, including consideration of reduced or subsidized facility rental rates where appropriate, recognizing the additional costs frequently associated with accessible and adaptive sport programming; and 5. Be It Further Resolved That this resolution authorizes the Town Clerk to forward this resolution to the Chair and Director of Education of the York Region District School Board and to the local school trustees representing Aurora, requesting that the matter be reviewed as soon as practicable; and 6. Be It Further Resolved That a copy of this resolution be provided to all municipalities within The Regional 7. Municipality of York, requesting their consideration and support for affordable access to school facilities for community-based children's and youth sport programming; and Be It Further Resolved That a copy of this resolution be provided to The Honourable Doug Ford, Premier of Ontario; Honourable Paul Calandra, Minister of Education; Dawn Gallagher Murphy, MPP Newmarket—Aurora; and Honourable Michael Parsa, MPP Aurora—Oak Ridges—Richmond Hill. 8. 8.10 Regional Report 8.10.1 York Regional Council Highlights of June 25, 2026 139 That the York Regional Council Highlights of June 25, 2026, be received for information. 1. 9.Audit Committee Meeting Report of June 23, 2026 146 That the Audit Committee Meeting Report of June 23, 2026, be received and the recommendations carried by the Committee approved. 9.1 FIN26-026 - 2025 Audited Financial Statements and Audit Report 149 That Report No. FIN26-026 be received; and1. That the 2025 Audit Reports and Financial Statements for the year ended December 31, 2025 be approved and published on the Town’s website. 2. 9.2 FIN26-029 - 2025 Year End Operating and Capital Results - as of December 31, 2025 237 That Report No. FIN26-029 be received for information.1. 10.Consideration of Items Requiring Discussion (Regular Agenda) 11.New Business 12.By-laws 12.1 By-law Number XXXX-26 - Being a By-law to regulate the emission of dust from residential construction in the Town of Aurora. 264 (Committee of the Whole Report No. CS26-019, Sep. 8, 2026) 12.2 By-law Number XXXX-26 - Being a By-law to exempt Part Block 1 on Plan 65M-4721 from part-lot control (File No. PLC-2022-01). 272 13.Closed Session 14.Confirming By-law 14.1 By-law Number XXXX-26 - Being a By-law to confirm actions by Council resulting from a Council meeting on September 22, 2026 274 15.Adjournment Town of Aurora Council Meeting Minutes Date: Time: Location: Tuesday, June 23, 2026 7 p.m. Video Conference Council Members: Councillor Ron Weese Councillor Rachel Gilliland Councillor Wendy Gaertner Councillor Michael Thompson Councillor John Gallo Councillor Harold Kim, Chair Members Absent: Mayor Tom Mrakas Other Attendees: Doug Nadorozny, Chief Administrative Officer Patricia De Sario, Director, Corporate Services/Town Solicitor Robin McDougall, Director, Community Services Marco Ramunno, Director, Planning and Development Services Sara Tienkamp, Director, Operational Services Rachel Wainwright-van Kessel, Director, Finance Carley Smith, Manager, Corporate Communications Alexander Wray, Manager, By-law Services Sparrow Als, Youth Programmer Anne Kantharajah, Town Clerk Julia Shipcott, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 7 p.m. Councillor Kim chaired the meeting. Council consented to recess the meeting at 9:10 p.m. and reconvened the meeting at 9:26 p.m. Page 1 of 274 Council Meeting Minutes June 23, 2026 2 Council consented to extend the meeting past 10:30 p.m. to 11:00 p.m. Council consented to further extend the meeting to 11:30 p.m. 2. Land Acknowledgement Mayor Mrakas acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. 3. Approval of the Agenda Main motion Moved by Councillor Gilliland Seconded by Councillor Thompson That the revised agenda as circulated by Legislative Services including the addition of Delegations items 6.3 to 6.6, be approved. Carried Amendment: Moved by Councillor Gallo Seconded by Councillor Weese That s. 32 a) iii) and ix) of the Procedure By-law be waived to permit an additional delegation as item 6.7 – Bailey Lester; Re: Animal Services Incident of Significant Public Interest. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas On a two-thirds majority vote the motion Carried (6 to 0) Page 2 of 274 Council Meeting Minutes June 23, 2026 3 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Community Presentations 5.1 Sparrow Als, Youth Programmer; Re: John West Memorial "Leaders of Tomorrow" Scholarship Award Sparrow Als presented an overview of the achievements and community involvement of the John West Memorial “Leaders of Tomorrow” Scholarship Award 2026 recipients: Catherine Wang, graduate of Dr. G. W. Williams Secondary School; and Alissa Primiani, graduate of St. Maximilian Kolbe Catholic High School. Alissa shared her appreciation for receiving the award and was congratulated by Members of Council. Moved by Councillor Weese Seconded by Councillor Gaertner That the presentation be received for information. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 6. Delegations 6.1 Corey Jackson, Resident; Re: Item 8.8.2-PDS26-056 - Application for OPA and ZBA-16003 Yonge St, 255 and 219 Old Yonge St. Corey Jackson spoke to concerns surrounding the proposed development's seamless integration on the neighbouring community with regards to setbacks, safety buffers, encroachments and the existing environment. Moved by Councillor Gallo Seconded by Councillor Gaertner That the comments of the delegation be received and referred to item 8.8.2. Page 3 of 274 Council Meeting Minutes June 23, 2026 4 Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 6.2 Kim Currie, Resident; Re: Item 8.8.2-PDS26-056 - Application for OPA and ZBA-16003 Yonge St., 255 and 219 Old Yonge St. Kim Currie spoke to concerns that the proposed development may have on pedestrian safety, traffic congestion, the environment and privacy, and proposed townhouses be considered to reduce the overall impact on the neighbourhood. Moved by Councillor Thompson Seconded by Councillor Gilliland That the comments of the delegation be received and referred to item 8.8.2. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 6.3 Trish Lear, Resident; Re: Item 8.8.2-PDS26-056 - Application for OPA and ZBA-16003 Yonge St., 255 and 219 Old Yonge St. Trish Lear shared concerns on the developer's requests for the reduction of various safety and zoning restrictions and addressed the proposed development’s inability to meet regional corridor criteria. Moved by Councillor Gilliland Seconded by Councillor Weese That the comments of the delegation be received and referred to item 8.8.2. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) Page 4 of 274 Council Meeting Minutes June 23, 2026 5 6.4 Rocco Morsillo, Resident; Re: Item 8.8.2-PDS26-056 - Application for OPA and ZBA-16003 Yonge St., 255 and 219 Old Yonge St. Rocco Morsillo spoke to the proposed development's impact on traffic congestion, pedestrian safety and accessibility due to its limited access to the Yonge Street transit corridor, and questioned what plans are in place to divert traffic from Old Yonge Street and to provide safe pedestrian connections. Moved by Councillor Gallo Seconded by Councillor Gilliland That the comments of the delegation be received and referred to item 8.8.2. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 6.5 Oz Kemal, President, MHBC Planning; Re: Item 8.8.2-PDS26-056 - Application for OPA and ZBA-16003 Yonge St., 255 and 219 Old Yonge St. Oz Kemal, President, MHBC Planning shared a brief presentation of the proposed development and provided responses to concerns addressed by delegates. Moved by Councillor Gaertner Seconded by Councillor Gilliland That the comments of the delegation be received and referred to item 8.8.2. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 6.6 Shawn Deane, Budget Voice Aurora; Re: Items 8.2.3, 8.2.5, 8.4.2, 8.7.2 and 9.4 Shawn Deane shared concerns regarding long-term asset funding and tax levy increase proposals and suggested the N6 Waste Collection contract be left to the next term of Council. Page 5 of 274 Council Meeting Minutes June 23, 2026 6 Moved by Councillor Gallo Seconded by Councillor Thompson That the comments of the delegation be received and referred to items 8.2.3, 8.2.5, 8.4.2, 8.7.2 and 9.4. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 6.7 Bailey Lester, Resident; Re: Animal Services Incident Bailey Lester, accompanied by parent Michelle Sanders, spoke to witnessing the recent animal services incident involving the death of Heiniu and shared concerns with the investigation. Moved by Councillor Weese Seconded by Councillor Gilliland That the comments of the delegation be received for information. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 7. Consent Agenda Moved by Councillor Gallo Seconded by Councillor Thompson That the Consent Agenda, items 7.2 to 7.5 inclusive, be approved, with the exception of sub-item 7.1, which was discussed and voted on separately as recorded below. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) Page 6 of 274 Council Meeting Minutes June 23, 2026 7 7.1 Council Meeting Minutes of May 26, 2026 Moved by Councillor Gallo Seconded by Councillor Weese 1. That the Council Meeting Minutes of May 26, 2026, be adopted as circulated. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 7.2 Council Closed Session Minutes of May 26, 2026 1. That the Council Closed Session Minutes of May 26, 2026, be adopted as circulated. Carried 7.3 Council Closed Session Public Meeting Minutes of May 26, 2026 1. That the Council Closed Session Public Meeting Minutes of May 26, 2026, be adopted as circulated. Carried 7.4 Council Closed Session Minutes of June 2, 2026 1. That the Council Closed Session Minutes of June 2, 2026, be adopted as circulated. Carried 7.5 Council Closed Session Public Meeting Minutes of June 2, 2026 1. That the Council Closed Session Public Meeting Minutes of June 2, 2026, be adopted as circulated. Carried Page 7 of 274 Council Meeting Minutes June 23, 2026 8 8. Committee of the Whole Meeting Report of June 3, 2026 Council consented to consider items in the following order: 8.8.2 first, with Committee of the Whole Meeting Report items following the order presented on the agenda. Moved by Councillor Gilliland Seconded by Councillor Gallo That the Committee of the Whole Meeting Report of June 3, 2026, be received and the recommendations carried by the Committee approved, with the exception of sub-items 8.2.3, 8.4.1, 8.4.2, 8.5.1, 8.5.2, 8.8.1, 8.8.2, 8.8.3, and 8.8.4, which were discussed and voted on separately as recorded below. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 8.1 Advisory Committee Meeting Minutes 8.1.1 Accessibility Advisory Committee Meeting Minutes of May 13, 2026 1. That the Accessibility Advisory Committee Meeting Minutes of May 13, 2026, be received for information. Carried 8.2 Consent Agenda 8.2.1 Memorandum from Councillor Thompson; Re: Lake Simcoe Region Conservation Authority Board Meeting Highlights of March 6, 2026 1. That the memorandum regarding Lake Simcoe Region Conservation Authority Board Meeting Highlights of March 6, 2026, be received for information. Carried 8.2.2 CS26-016 - 2026 Municipal Elections 1. That Report No. CS26-016 be received for information. Carried Page 8 of 274 Council Meeting Minutes June 23, 2026 9 8.2.3 FIN26-021 - Long-Term Asset Management Funding Strategy Moved by Councillor Gaertner Seconded by Councillor Weese 1. That Report No. FIN26-021 be received for information. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 8.2.4 FIN26-022 - 2025 Grant Update 1. That Report No. FIN26-022 be received for information. Carried 8.2.5 FIN26-023 - 2025 Year-End Development Charges Statement 1. That Report No. FIN26-023 be received for information. Carried 8.3 Community Services Committee Agenda None. 8.4 Corporate Services Committee Agenda 8.4.1 CS26-012 - Financial Implications of Implementing a Renoviction By- law Main Motion Moved by Councillor Gaertner Seconded by Councillor Weese 1. That Report No. CS26-012 be received for information. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) Page 9 of 274 Council Meeting Minutes June 23, 2026 10 Amendment: Moved by Councillor Weese Seconded by Councillor Gaertner That the main motion be amended to include the following clause: 1. That staff be directed to implement a renoviction support pilot program within the Town’s Bylaw Services Division and take all necessary steps to implement the program; and 2. That one part-time contract administrative support position to administer and support the program be approved and funded by the tax stabilization reserve in 2026; and 3. That staff report back no later than Q4 of 2027 on the implementation of the program and any proposed next steps. Yeas (2): Councillor Weese, and Councillor Gaertner Nays (4): Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Defeated (2 to 4) 8.4.2 CS26-014 - Meeting Schedule for the Remainder of the Council Term Main Motion Moved by Councillor Gallo Seconded by Councillor Thompson 1. That Report No. CS26-014 be received; and 2. That the remaining months of the 2026 Meeting Schedule be amended as follows: a. That the July cycle be cancelled; and b. That one additional meeting of the Cannabis Retail Review Task Force be scheduled in August; and Page 10 of 274 Council Meeting Minutes June 23, 2026 11 c. That subsection 20 f) i) of the Procedure By-law be waived to permit scheduling a Public Planning meeting in December; and Amendment: Moved by Councillor Gallo Seconded by Councillor Thompson That the main motion be amended to include the following clause: 3. That Council direct staff to conduct a survey of residents and businesses located within a specified distance of licensed cannabis retail stores in Aurora and provide the results to the Cannabis Retail Review Task Force prior to its final meeting. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) Main Motion as Amended Moved by Councillor Gallo Seconded by Councillor Thompson 1. That Report No. CS26-014 be received; and 2. That the remaining months of the 2026 Meeting Schedule be amended as follows: a. That the July cycle be cancelled; and b. That one additional meeting of the Cannabis Retail Review Task Force be scheduled in August; and c. That subsection 20 f) i) of the Procedure By-law be waived to permit scheduling a Public Planning meeting in December; and 3. That Council direct staff to conduct a survey of residents and businesses located within a specified distance of licensed Page 11 of 274 Council Meeting Minutes June 23, 2026 12 cannabis retail stores in Aurora and provide the results to the Cannabis Retail Review Task Force prior to its final meeting. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 8.5 Finance and Information Technology Committee Agenda 8.5.1 FIN26-024 - Council Conference Review and Reporting Framework Moved by Councillor Gaertner Seconded by Councillor Thompson 1. That Report No. FIN26-024 be received; and 2. That the proposed reporting framework in Attachment 1 for Members attending Conferences, Seminars and External Events be approved; and 3. That the framework be amended to require Members to report back to Council at the next Council Meeting. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 8.5.2 FIN26-025 - Commercial Stormwater Charge Review Moved by Councillor Gaertner Seconded by Councillor Weese 1. That Report No. FIN26-025 be received; and 2. That staff proceed with the next steps in the design of a Development Intensity Stormwater Charge framework which is more equitable for all ratepayers; and 3. That in the interim the commercial tenants within the St. Andrews Shopping Centre development be charged a single Page 12 of 274 Council Meeting Minutes June 23, 2026 13 commercial stormwater rate starting with the billing cycle beginning July 1, 2026. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 8.6 Administration Committee Agenda None. 8.7 Operational Services Committee Agenda 8.7.1 OPS26-014 - PO Increase - Compass Minerals for Salt Supply 1. That Report No. OPS26-014 be received; and 2. That the Purchase Order No. 1664 be increased by $250,000, to a new total amount of $2,668,856. Carried 8.7.2 OPS26-015 - N6 Waste Collection Contract Extension 1. That Report No. OPS26-015 be received; and 2. That the extension of the new N6 Waste Contract, as administered through the Town of Newmarket on behalf of the N6, be endorsed. Carried 8.8 Planning and Development Services Committee Agenda 8.8.1 PDS26-030 - Application for Zoning By-law Amendment and Draft Plan of Subdivision, 2697331 Ontario Inc.,1289 Wellington Street East, File Nos. ZBA-2025-07 and SUB-2025-01 Moved by Councillor Gilliland Seconded by Councillor Gallo 1. That Report No. PDS26-030 be received; and Page 13 of 274 Council Meeting Minutes June 23, 2026 14 2. That Zoning By-law Amendment application ZBA-2025-07 be approved, as shown in Figure 4, to remove the site-specific Apartment zone RA2(559), and Single Detached R5(560), while updating the site-specific development standards for Townhouse R8(558) Exception Zone, and maintaining the existing Environment Protection Zone; and 3. That the Draft Plan of Subdivision application SUB-2025-01 be approved, as shown in Figure 5, subject to the conditions outlined in Schedule ‘A’; and 4. That the implementing By-law for ZBA-2025-07 be brought forward to a future Council meeting for enactment; and 5. That 451 persons worth of servicing allocation be granted to the subject lands to implement the land use permissions. Yeas (5): Councillor Weese, Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (1): Councillor Gaertner Absent (1): Mayor Mrakas Carried (5 to 1) 8.8.2 PDS26-056 - Application for Official Plan Amendment and Zoning By-law Amendment-6768148 Canada Ltd., 16003 Yonge Street, 255 and 219 Old Yonge Street, Part Lots 1, 2, 3 and 4, Plan 461; File Numbers OPA-2025-03, ZBA-2025-04, HPA-2025-04 Moved by Councillor Gilliland Seconded by Councillor Weese 1. That Report No. PDS26-056 be received; and 2. That Official Plan Amendment application OPA-2025-03 be approved to redesignate 255 Old Yonge Street to “Stable Neighbourhoods” and “Environmental Protection” and on 16003 Yonge Street and 219 Old Yonge Street to “Medium-High Urban Residential” and “Environmental Protection” with a Site-Specific Policy Area (75); and Page 14 of 274 Council Meeting Minutes June 23, 2026 15 3. That Zoning By-law Amendment application ZBA-2025-04 be approved to rezone 255 Old Yonge Street to Detached First Density Residential (R1) Exception Zone (581) and Environmental Protection (EP) and on 16003 Yonge Street and 219 Old Yonge Street to Second Density Apartment Residential (RA2-H) Holding Exception Zone (580) and Environmental Protection (EP); and 4. That Heritage Permit Application HPA-2025-04 be approved to facilitate the relocation and alteration of the Red House with condition that a Conservation Management Plan be prepared by the Owner to the satisfaction of the Town and Site Plan approval is granted and development agreement is enter into with the Town; and 5. That the implementing by-laws for the Official Plan and Zoning By-law Amendments be brought forward to a future Council meeting for enactment. Yeas (4): Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (2): Councillor Weese, and Councillor Gaertner Absent (1): Mayor Mrakas Carried (4 to 2) 8.8.3 PDS26-057 - Zoning By-law Amendment Application - Land Services Group Ltd. (20 Allaura Blvd. Corp.), 16, 20 and 22 Allaura Boulevard, Lots 18, 19, 20 and 21; Registered Plan M-51; File Numbers ZBA- 2022-08 and SUB-2022-02; Related File Number: SP-2022-13 Moved by Councillor Gilliland Seconded by Councillor Weese 1. That Report No. PDS26-057 be received; and 2. That Zoning By-law Amendment application ZBA-2022-08 be approved to rezone the subject lands from “Service Employment (E1)(226) Exception Zone” and “General Employment (E2)”to “Townhouse Dwelling Residential (R8-H) Holding Exception Zone (584)”; and Page 15 of 274 Council Meeting Minutes June 23, 2026 16 3. That Draft Plan of Subdivision application SUB-2022-02 be approved as shown in Figure 5, subject to the conditions outlined in Appendix ‘A’; and 4. That the implementing By-law for the subject application be brought forward to a future Council meeting for enactment. Yeas (5): Councillor Weese, Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (1): Councillor Gaertner Absent (1): Mayor Mrakas Carried (5 to 1) 8.8.4 PDS26-059 - Application for Remove Holding (H) Symbol from a Zoning By-law-P.A.R.C.E.L. Inc., 14070 Yonge Street Part Blocks A, B and G, Plan M42, Part 3, 65R-5870 and Parts 3, 6, 7 and 8, 65R-33710; File Number ZBA(H)-2026-01; Related File Numbers OPA-2024-03 and ZBA-2024-03 Moved by Councillor Thompson Seconded by Councillor Gilliland 1. That Report No. PDS26-059 be received; and 2. That 209 persons worth of servicing allocation be granted to the subject lands to implement the land use permissions; and 3. That the application ZBA(H)-2026-01 be approved to remove the Holding (H) Symbol from the “Townhouse Dwelling Residential Exception Zone with Holding Provision (H)R8-576” from By-law No. 6747-25; and 4. That the implementing By-law for the subject application be brought forward to a future Council meeting for enactment. Yeas (5): Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (1): Councillor Weese Absent (1): Mayor Mrakas Page 16 of 274 Council Meeting Minutes June 23, 2026 17 Carried (5 to 1) 8.9 Member Motions None. 9. Consideration of Items Requiring Discussion (Regular Agenda) Council consented to consider items in the order presented on the agenda to item 9.2, followed by item 9.4 and ending with item 9.3. 9.1 CS26-013 - Restricted Acts During the Election of a New Council Item 9.1 was considered together with item 9.2 (see Item 9.2). 9.2 CS26-018 - Additional Information, Restricted Acts During the Election of a New Council and Item 9.1 - CS26-013 - Restricted Acts During the Election of a New Council Moved by Councillor Gilliland Seconded by Councillor Thompson 1. That Report No. CS26-013 and Report No. CS26-018 be received; and 2. That the by-law respecting the delegation of authority pursuant to section 275 of the Municipal Act, 2001 be enacted. Yeas (4): Councillor Weese, Councillor Gilliland, Councillor Thompson, and Councillor Kim Nays (2): Councillor Gaertner, and Councillor Gallo Absent (1): Mayor Mrakas Main Motion as Amended Carried (4 to 2) 9.3 FIN26-028 - Interim Forecast Update – as of April 30, 2026 Moved by Councillor Gallo Seconded by Councillor Gilliland 1. That Report No. FIN26-028 be received for information. Page 17 of 274 Council Meeting Minutes June 23, 2026 18 Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 9.4 FIN26-030 - Development Charge Reduction Program Grant Moved by Councillor Gaertner Seconded by Councillor Gallo 1. That Report No. FIN26-030 be received for information. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 10. New Business The Town Solicitor provided an update on the current status of the investigation into the animal services incident involving the death of Heiniu, including the retention of third-party investigator Canine Foundations who has to-date conducted interviews, site visits, equipment, policy and best practices reviews, and examined notes, pictures and standard operating procedures. Additionally, the Solicitor noted the potential for litigation surrounding this incident and confirmed a report would be forthcoming pending completion of the investigation. Councillor Gallo shared a Member Motion supporting a transparent and objective review of the circumstances surrounding the animal services incident, and following discussion with staff withdrew the Member Motion. Councillor Weese inquired as to the employment status of staff involved in the animal services incident, and staff provided a response. 11. Regional Report Page 18 of 274 Council Meeting Minutes June 23, 2026 19 11.1 York Regional Council Highlights of May 21, 2026 Moved by Councillor Gallo Seconded by Councillor Weese 1. That the York Regional Council Highlights of May 21, 2026, be received for information. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 12. By-laws Moved by Councillor Gaertner Seconded by Councillor Gilliland That the By-laws, items 12.1 to 12.12 inclusive, be enacted with the exception of By-laws items 12.2, 12.3, 12.4, 12.5, 12.6 and 12.7, which were discussed and voted on separately as recorded below. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 12.1 By-law Number 6788-26 - Being a By-law to amend By-law Number 6579-24, as amended, to adopt Official Plan Amendment No. 13 (File No. OPA-2025- 03) That the By-laws item 12.1 be enacted. Carried 12.2 By-law Number 6789-26 - Being a By-law to amend By-law Number 6000-17, as amended, respecting the lands municipally known as 1289 Wellington Street East (File No. ZBA-2025-09) Moved by Councillor Gilliland Seconded by Councillor Weese Page 19 of 274 Council Meeting Minutes June 23, 2026 20 That the By-laws item 12.2 be enacted. Yeas (5): Councillor Weese, Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (1): Councillor Gaertner Absent (1): Mayor Mrakas Carried (5 to 1) 12.3 By-law Number 6790-26 - Being a By-law to amend By-law Number 6579-24, as amended, to adopt Official Plan Amendment No. 14 (File No. OPA-2025- 10) 12.4 By-law Number 6791-26 - Being a By-law to amend By-law Number 6000-17, as amended, respecting the lands municipally known as 1426 and 1452 Wellington St East Moved by Councillor Gilliland Seconded by Councillor Weese That the By-laws item 12.3 and By-laws item 12.4 be enacted. Yeas (5): Councillor Weese, Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (1): Councillor Gaertner Absent (1): Mayor Mrakas Carried (5 to 1) 12.5 By-law Number 6792-26 - Being a By-law to amend By-law Number 6000-17, as amended, respecting the lands municipally known as 16003 Yonge Street, 255 and 219 Old Yonge Street (File No. ZBA-2025-04) Moved by Councillor Gilliland Seconded by Councillor Gallo That the By-laws item 12.5 be enacted. Yeas (4): Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (2): Councillor Weese, and Councillor Gaertner Page 20 of 274 Council Meeting Minutes June 23, 2026 21 Absent (1): Mayor Mrakas Carried (4 to 2) 12.6 By-law Number 6793-26 - Being a By-law to amend By-law Number 6000-17, as amended, respecting the lands municipally known as 16, 20 ad 22 Allaura Boulevard (File No. ZBA-2022-08) Moved by Councillor Gilliland Seconded by Councillor Weese That the By-laws item 12.6 be enacted. Yeas (5): Councillor Weese, Councillor Gilliland, Councillor Thompson, Councillor Gallo, and Councillor Kim Nays (1): Councillor Gaertner Absent (1): Mayor Mrakas Carried (5 to 1) 12.7 By-law Number 6794-26 - Being a By-law to amend By-law Number 6000-17, as amended, respecting the lands municipally known as 14070 Yonge Street, to remove a holding symbol “H” (File No. ZBA(H)-2026-01) Main Motion Moved by Councillor Gilliland Seconded by Councillor Gallo That the by-laws item 12.7 be enacted. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) Amendment: Moved by Councillor Thompson Seconded by Councillor Gaertner That the By-laws item 12.7 be amended to reduce the sunset clause to two years. Yeas (3): Councillor Gaertner, Councillor Thompson, and Councillor Kim Page 21 of 274 Council Meeting Minutes June 23, 2026 22 Nays (3): Councillor Weese, Councillor Gilliland, and Councillor Gallo Absent (1): Mayor Mrakas Defeated (3 to 3) 12.8 By-law Number 6795-26 - Being a By-law to assume highways on Plan 65M- 4519 for public use and maintenance by The Corporation of the Town of Aurora (File No. SUB-2012-02/D12-02-12) That the By-laws item 12.8 be enacted. Carried 12.9 By-law Number 6796-26 - Being a By-law to establish land on Plan 65M- 4485 as a highway (File No. SUB-2012-02/D12-02-12) That the By-laws item 12.9 be enacted. Carried 12.10 By-law Number 6797-26 - Being a By-law to amend By-law Number 6450-22, as amended, to include Administrative Monetary Penalty provisions That the By-laws item 12.10 be enacted. Carried 12.11 By-law Number 6798-26 - Being a By-law to define the delegation policies and procedures during the Election Period That the By-laws item 12.11 be enacted. Carried 12.12 By-law Number 6799-26 - Being a By-law to establish a Compliance Audit Committee for compliance audit applications received during the 2026 to 2030 Term of Council That the By-laws item 12.12 be enacted. Carried 13. Closed Session None. 14. Confirming By-law Page 22 of 274 Council Meeting Minutes June 23, 2026 23 14.1 By-law Number 6800-26 - Being a By-law to confirm actions by Council resulting from a Council meeting on June 23, 2026 Moved by Councillor Thompson Seconded by Councillor Gilliland That the confirming by-law be enacted. Yeas (6): Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Absent (1): Mayor Mrakas Carried (6 to 0) 15. Adjournment Moved by Councillor Thompson Seconded by Councillor Gallo That the meeting be adjourned at 11:26 p.m. Carried Tom Mrakas, Mayor Anne Kantharajah, Town Clerk Page 23 of 274 Town of Aurora Council Closed Session Public Meeting Minutes Date: Time: Location: Tuesday, September 8, 2026 5:45 p.m. Holland Room, Aurora Town Hall Council Members: Mayor Tom Mrakas (Chair) Councillor Ron Weese Councillor Rachel Gilliland Councillor Wendy Gaertner Councillor Michael Thompson Councillor John Gallo Councillor Harold Kim Other Attendees: Doug Nadorozny, Chief Administrative Officer Patricia De Sario, Director, Corporate Services/Town Solicitor Anne Kantharajah, Town Clerk _____________________________________________________________________ 1. Call to Order The Mayor called the meeting to order at 5:45 p.m. Council consented to resolve into a Closed Session at 5:47 p.m. Council reconvened into open session at 6:39 p.m. 2. Approval of the Agenda Moved by Councillor Weese Seconded by Councillor Gilliland That the agenda as circulated by Legislative Services be approved. Carried Page 24 of 274 Council Closed Session Public Meeting Minutes September 8, 2026 2 3. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 4. Consideration of Items Requiring Discussion Moved by Councillor Thompson Seconded by Councillor Kim That Council resolve into a Closed Session to consider the following matter: 1. Verbal Update from Chief Administrative Officer and Director, Corporate Services/Town Solicitor; Re: Animal Services Incident Personal matters about an identifiable individual, including municipal or local board employees as per Section 239(2)(b) of the Municipal Act, 2001. Advice that is subject to solicitor-client privilege, including communications necessary for that purpose as per Section 239(2)(f) of the Municipal Act, 2001. Carried 4.1 Verbal Update from Chief Administrative Officer and Director, Corporate Services/Town Solicitor; Re: Animal Services Incident Personal matters about an identifiable individual, including municipal or local board employees as per Section 239(2)(b) of the Municipal Act, 2001. Advice that is subject to solicitor-client privilege, including communications necessary for that purpose as per Section 239(2)(f) of the Municipal Act, 2001. Moved by Councillor Gilliland Seconded by Councillor Weese 1. That Council receive the Verbal Update from Chief Administrative Officer and Director, Corporate Services/Town Solicitor; Re: Animal Services Incident. Page 25 of 274 Council Closed Session Public Meeting Minutes September 8, 2026 3 Yeas (7): Mayor Mrakas, Councillor Weese, Councillor Gilliland, Councillor Gaertner, Councillor Thompson, Councillor Gallo, and Councillor Kim Carried (7 to 0) 5. Confirming By-law 5.1 By-law Number 6801-26 - Being a By-law to confirm actions by Council resulting from a Council Closed Session on September 8, 2026 Moved by Councillor Gallo Seconded by Councillor Thompson That the confirming by-law be enacted. Carried 6. Adjournment Moved by Councillor Thompson Seconded by Councillor Kim That the meeting be adjourned at 7:01 p.m. Carried Tom Mrakas, Mayor Anne Kantharajah, Town Clerk Page 26 of 274 1 Central York Fire Services Minutes Joint Council Committee Date: Time: Location: Tuesday, March 10, 2026 9:30 AM Streamed live from the Municipal Offices 395 Mulock Drive Newmarket, ON L3Y 4X7 Members Present: Councillor Broome, Town of Newmarket, Chair Councillor Gilliland, Town of Aurora, Vice Chair Councillor Morrison, Town of Newmarket Councillor Kim, Town of Aurora Members Absent: Councillor Simon, Town of Newmarket Councillor Thompson, Town of Aurora Staff Present: I. McDougall, Chief Administrative Officer, Town of Newmarket D. Nadorozny, Chief Administrative Officer, Town of Aurora R. Volpe, Fire Chief, Central York Fire Services L. Zwicker, Deputy Fire Chief, Central York Fire Services D. Waters, Deputy Fire Chief, Central York Fire Services A. Tang, Director of Financial Services/Treasurer Town of Newmarket A. Gibson, Senior Financial Analyst, Town of Newmarket K. Saini, Deputy Town Clerk, Town of Newmarket S. Granat, Legislative Coordinator The meeting was called to order at 9:30 AM. Councillor Kelly Broome in the Chair 1. Notice Page 27 of 274 2 Chair Gilliland advised that the Municipal Offices were open to the public, and that members of the public could attend this meeting in person or view the live stream available at newmarket.ca/meetings. 2. Additions & Corrections to the Agenda None. 3. Conflict of Interest Declarations None. 4. Presentations 4.1 Central York Fire Station 4-5 Training Tower Facility Addition The Program Manager, Facility Capital Projects, Town of Aurora provided a presentation regarding Central York Fire Station 4-5 Training Tower Facility Addition including project background, proposed site plan and schedule, schematic design, and design options. Members of the Joint Council Committee queried the presenter regarding budget reporting, the concrete platform, advising neighbouring residents, and grant reporting. Moved by: Councillor Gilliland Seconded by: Councillor Kim 1. That the presentation provided by Andrea Vento, Program Manager, Facility Capital Projects, Town of Aurora regarding Central York Fire Station 4-5 Training Tower Facility addition be received. Carried 4.2 Central York Fire Services Hazmat Program The Training Officer provided a presentation regarding Central York Fire Services Hazmat Program including personal background, goal, hazmat, capability, and current progress. Members of the Joint Council Committee queried staff regarding location of hazmat headquarters at Central York Fire Services, certified firefighters, and lithium ion batteries. Page 28 of 274 3 Moved by: Councillor Gilliland Seconded by: Councillor Morrison 1. That the presentation provided by Captain Kettlewell, Training Officer regarding Central York Fire Services Hazmat program be received. Carried 4.3 Community Risk Assessment Deputy Chief Zwicker provided a demonstration of the Community Risk Assessment including an overview of the community risk assessment portal, emergency risk planning, fire call data, fire incident data, preplans, and public access. Members of the Joint Council Committee queried the presenter regarding public education, data to inform public events, communication of portal launch, feedback from Central York Fire Services staff, Ontario community data portals, Ontario Fire Marshall requirements, and fire incident timing. Moved by: Councillor Gilliland Seconded by: Councillor Morrison 1. That the demonstration provided by Deputy Chief Zwicker regarding Community Risk Assessment be received. Carried 4.4 Good News! Deputy Chief Zwicker provided a presentation regarding Good News including Embers, Altohelix Day, Santa Claus parades, Central York Fire Services recognition night, Captain Paul Horton retirement, Hawkins Gignac Foundation donation, fire protection grant, station 4 -2 new signage, happy birthday smoke alarm mailout, new smoke alarm partnership, accurate response for High Rise and Vulnerable Occupant Buildings, Inn from the Cold, changes to the Ontario Fire Code, new CO Page 29 of 274 4 alarms law, working together booklet, 12 days of holiday safety December 2025, and Information by Languages. Moved by: Councillor Gilliland Seconded by: Councillor Kim 1. That the Good News presentation provided by Deputy Chief Zwicker be received. Carried 5. Deputations None. 6. Approval of Minutes 6.1 Central York Fire Services Joint Council Committee meeting minutes of November 4, 2025 Moved by: Councillor Kim Seconded by: Councillor Morrison 1. That the Central York Fire Services Joint Council Committee meeting minutes of November 4, 2025 be approved. Carried 7. Items 7.1 Emergency Management Program Annual Review Moved by: Councillor Kim Seconded by: Councillor Gilliland 1. That the Emergency Management Program Annual Review outlining Aurora and Newmarket requirements of the Emergency Management and Civil Protection Act and Ontario Regulation 380/04 be received. Page 30 of 274 5 Carried 7.2 Third Quarter 2025 CYFS Financial Update Moved by: Councillor Kim Seconded by: Councillor Morrison 1. That Fire Services Report JCC-2026-01 Third Quarter 2025 CYFS Financial Update be received for Information Purposes. Carried 7.3 Community Events - Central York Fire Services Members of the Joint Council Committee discussed INSPIRE including attendees, staff, use, media, and public response. Moved by: Councillor Morrison Seconded by: Councillor Kim 1. That the report entitled Community Events – Central York Fire Services dated March 10, 2026 be received. Carried 7.4 Preliminary Fourth Quarter CYFS Financial Update Members of the Joint Council Committee queried staff regarding vehicle expenditures. Moved by: Councillor Morrison Seconded by: Councillor Kim 1. That Fire Services Report JCC-2025-03 Preliminary Fourth Quarter 2025 CYFS Financial Update dated March 10, 2026, be received; and, 2. That JCC approve the 2025 Operating Surplus transfer to CYFS General Reserve Fund; and, Page 31 of 274 6 3. That JCC approve the 2025 Capital Carryovers as additions to the 2026 Capital Budget program; and, 4. That JCC approve additional funds totalling $38,000 for Station 4-5 Remediation and Replacement SUV CH45 as identified in the report. Carried 8. New Business 8.1 Heat Alarms Councillor Broome provided an update regarding heat alarms including fire prevention, media coverage, where to buy, and local businesses partners. 8.2 Trailblazers Program Councillor Broome provided an update regarding the Trailblazers program including training and an individual who was a Trailblazer saving a life. 9. Closed Session (if required) The Joint Council Committee did not resolve into Closed Session. 9.1 Central York Fire Services Joint Council Committee (Closed Session) meeting minutes of November 4, 2025 Moved by: Councillor Kim Seconded by: Councillor Morrison 1. That the Central York Fire Services Joint Council Committee (Closed Session) meeting minutes of November 4, 2025 be approved. Carried 10. Adjournment 1. That the meeting be adjourned at 11:20 AM. Page 32 of 274 7 _________________________ Councillor Broome, Chair _________________________ Date Page 33 of 274 1 Central York Fire Services Minutes Joint Council Committee Date: Time: Location: Tuesday, June 2, 2026 9:30 AM Streamed live from the Municipal Offices 395 Mulock Drive Newmarket, ON L3Y 4X7 Members Present: Councillor Gilliland, Town of Aurora, Vice Chair Councillor Broome, Town of Newmarket, Chair Councillor Morrison, Town of Newmarket Councillor Kim, Town of Aurora Councillor Thompson, Town of Aurora Members Absent: Councillor Simon, Town of Newmarket Staff Present: I. McDougall, Chief Administrative Officer, Town of Newmarket D. Nadorozny, Chief Administrative Officer, Town of Aurora R. Volpe, Fire Chief, Central York Fire Services L. Zwicker, Deputy Fire Chief, Central York Fire Services D. Waters, Deputy Fire Chief, Central York Fire Services A. Tang, Director of Financial Services/Treasurer, Town of Newmarket R. Wainwright-van Kessel, Director of Finance – Treasurer, Town of Aurora N. Shum, Manager of Financial Services, Town of Newmarket A. Gibson, Senior Financial Analyst, Town of Newmarket K. Saini, Deputy Town Clerk, Town of Newmarket E. Thomas-Hopkins, Legislative Coordinator, Town of Newmarket The meeting was called to order at 9:32 AM. Councillor Broome in the Chair. Page 34 of 274 2 1. Notice Chair Broome advised that the Municipal Offices were open to the public, and that members of the public could attend this meeting in person or view the live stream available at newmarket.ca/meetings. 2. Ad ditions & Corrections to the Agenda None. 3. Conflict of Interest Declarations None. 4. Presentations 4.1 2025 Annual Report - Central York Fire Services Fire Chief Volpe, Deputy Chief Zwicker, and Deputy Chief Dan Waters provided a presentation regarding 2025 Annual Report - Central York Fire Services including guiding principles, station locations, updates to stations, primary response areas, contracted coverage, organizational structure, budget data, fire prevention and education, code enforcement, emergency response, vulnerable occupancies, fire code and building code inspections, public engagement, emergency response trend, emergency response types in 2025, emergency response data, response performance, cost recovery program, fire protection agreements, training highlights, skills development grant, and emergency management. Members of the Joint Council Committee queried the presenters regarding response performance, response times, hiring update, training, collective agreement, training centre construction timeline, data, and use of drones. Moved by: Councillor Morrison Seconded by: Councillor Thompson 1. That the presentation regarding the 2025 Annual Report - Central York Fire Services provided by Fire Chief Rocco Volpe, Deputy Fire Chief Lorianne Zwicker, and Deputy Fire Chief Dan Waters be received. Carried 4.2 Central York Fire Services Wellness- Fitness Initiative Update Page 35 of 274 3 Captain Amber Bowman and Captain TJ Johnston, Chairs of the Central York Fire Services Health and Wellness Committee provided a presentation regarding Central York Fire Services Wellness - Fitness Initiative Update including International Association of Fire Fighters/International Association of Fire Chiefs (IAFF/IAFC) Wellness- Fitness Initiative (WFI), fitness initiative overview, expanded WFI task force, working sessions, Central York Fire Services role within Phase 4, updates to the WFI, CYFS internal wellness program, key findings through screening, mental health trends and supports, 2026 screening updates, WFI program: next RFP considerations, and program next steps. Members of the Joint Council Committee queried the presenters regarding similar wellness initiatives across Canada, expanding the program, participation, and engagement. Moved by: Councillor Morrison Seconded by: Councillor Kim 1. That the Central York Fire Services Wellness-Fitness Initiative Update provided by Captain Amber Bowman and Captain TJ Johnston, Chairs of the Central York Fire Services Health and Wellness Committee be received. Carried 4.3 Good News! Deputy Fire Chief Zwicker provided a presentation regarding Good News! including Women's Day APL, Inspire event, retirements, YRFCA Bowling Night, Emergency Management Exercise, Experience the Career, staff events, Emergency Preparedness Day, CYFS Graduation, Touch A Truck, Library Bookmarks, Garage Safety Mailout, and HSFC Grant. Moved by: Councillor Morrison Seconded by: Councillor Kim 1. That the presentation provided by Deputy Fire Chief Lorianne Zwicker regarding Good News be received. Page 36 of 274 4 Carried 5. Deputations None. 6. Approval of Minutes 6.1 Central York Fire Services Joint Council Committee meeting minutes of March 10, 2026 Moved by: Councillor Gilliland Seconded by: Councillor Morrison 1. That the Central York Fire Services Joint Council Committee meeting minutes of March 10, 2026 be approved. Carried 7. Items 7.1 First Quarter 2026 CYFS Financial Update Members of the Joint Council Committee discussed cellphone internet budget item. Moved by: Councillor Morrison Seconded by: Councillor Thompson 1. That Fire Services Report JCC-2026-05 First Quarter 2026 CYFS Financial Update dated June 2, 2026, be received for information purposes. Carried 7.2 Community Events - Central York Fire Services Moved by: Councillor Kim Seconded by: Councillor Morrison Page 37 of 274 5 1. That the report entitled Community Events – Central York Fire Services dated June 2, 2026 be received. Carried 8. New Business 8.1 100 Years of Aurora's First Motorized Fire Vehicle Chief Volpe advised that it has been 100 years since Aurora received their first motorized fire vehicle. 9. Closed Session (if required) The Joint Council Committee did not resolve into Closed Session. 10. Adjournment Moved by: Councillor Gilliland Seconded by: Councillor Thompson 1. That the meeting be adjourned at 11:03 AM. Carried _________________________ Councillor Broome, Chair _________________________ Date Page 38 of 274 Town of Aurora Committee of the Whole Meeting Report Date: Time: Location: Tuesday, September 8, 2026 7 p.m. Council Chambers, Aurora Town Hall Council Members: Mayor Tom Mrakas (Chair) Councillor Ron Weese Councillor Rachel Gilliland Councillor Wendy Gaertner Councillor Michael Thompson Councillor John Gallo Councillor Harold Kim Other Attendees: Doug Nadorozny, Chief Administrative Officer Patricia De Sario, Director, Corporate Services/Town Solicitor Robin McDougall, Director, Community Services Marco Ramunno, Director, Planning and Development Services Sara Tienkamp, Director, Operational Services Rachel Wainwright-van Kessel, Director, Finance Carley Smith, Manager, Corporate Communications Alexander Wray, Manager, Bylaw Services Anne Kantharajah, Town Clerk Linda Bottos, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Mayor called the meeting to order at 7:02 p.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, Page 39 of 274 Committee of the Whole Meeting Report September 8, 2026 2 the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. 3. Approval of the Agenda Committee of the Whole approved the revised agenda as circulated by Legislative Services and waived the rules of the Procedure By-law by a two-thirds majority vote to include the addition of a Delegation as item 6.3, Christopher Watts, The Aurora Heritage Authority; Re: Delattaye Avenue - Street Name Origin. 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Community Presentations None. 6. Delegations 6.1 Adrian Travis, Resident; Re: Town of Aurora Security Deposit Policy Adrian Travis expressed concerns regarding the Town’s security deposit policy including the deposit collection and refund process, and made recommendations for transparency and process improvements. Committee of the Whole received the comments of the delegation for information. 6.2 Kathie Sharkey, Storm Volleyball; Re: Significant Increase in YRDSB Permit Fees Kathie Sharkey expressed concerns regarding the significant increase in York Region District School Board (YRDSB) gym fees, reduced equipment and permit availability, and the cost impact on organizations, families, and youth; and requested that Council and the province take actions toward a Page 40 of 274 Committee of the Whole Meeting Report September 8, 2026 3 reasonable fee increase, increased community use of schools funding, and the establishment of a permanent affordability framework. Committee of the Whole received the comments of the delegation for information. 6.3 Christopher Watts, The Aurora Heritage Authority; Re: Delattaye Avenue - Street Name Origin Christopher Watts reviewed the origin of the misspelled street name of Delattaye Avenue, expressed support for the family’s request to correct the name to De La Haye, and suggested the Town’s street naming policy be updated to include a clear process for correcting street names. Committee of the Whole received the comments of the delegation for information. 7. Advisory Committee Meeting Minutes Committee of the Whole recommends: That the Advisory Committee Meeting Minutes, items 7.1 to 7.8 inclusive, be received for information. Carried 7.1 Active Transportation and Traffic Safety Advisory Committee Meeting Minutes of May 27, 2026 1. That the Active Transportation and Traffic Safety Advisory Committee Meeting Minutes of May 27, 2026, be received for information. Carried 7.2 Mayor's Golf Classic Funds Committee Meeting Minutes of June 3, 2026 1. That the Mayor's Golf Classic Funds Committee Meeting Minutes of June 3, 2026, be received for information. Carried 7.3 Heritage Advisory Committee Meeting Minutes of June 8, 2026 1. That the Heritage Advisory Committee Meeting Minutes of June 8, 2026, be received for information. Carried Page 41 of 274 Committee of the Whole Meeting Report September 8, 2026 4 7.4 Accessibility Advisory Committee Meeting Minutes of June 10, 2026 1. That the Accessibility Advisory Committee Meeting Minutes of June 10, 2026, be received for information. Carried 7.5 Cannabis Retail Review Task Force Meeting Minutes of June 18, 2026 1. That the Cannabis Retail Review Task Force Meeting Minutes of June 18, 2026, be received for information. Carried 7.6 Mayor's Golf Classic Funds Committee Meeting Minutes of June 24, 2026 1. That the Mayor's Golf Classic Funds Committee Meeting Minutes of June 24, 2026, be received for information. Carried 7.7 Mayor's Golf Classic Funds Committee Meeting Minutes of August 5, 2026 1. That the Mayor's Golf Classic Funds Committee Meeting Minutes of August 5, 2026, be received for information. Carried 7.8 Cannabis Retail Review Task Force Meeting Minutes of August 27, 2026 1. That the Cannabis Retail Review Task Force Meeting Minutes of August 27, 2026, be received for information. Carried 8. Consent Agenda 8.1 Agenda Items Approved on Consent Committee of the Whole recommends: That the Agenda items of sections 9 through 16 inclusive be approved, with the exception of items 10.1, 10.3, 10.4, 13.1, 15.1, and 15.2, which were discussed and voted on separately. Carried 9. Community Services Committee Agenda Page 42 of 274 Committee of the Whole Meeting Report September 8, 2026 5 None. 10. Corporate Services Committee Agenda 10.1 CS26-019 - Dust By-law Committee of the Whole recommends: 1. That Report No. CS26-019 be received; and 2. That a by-law to regulate dust be brought forward to a future Council meeting for enactment; and 3. That a by-law to amend the penalty amounts in the Administrative Monetary Penalty System By-law be brought forward to a future Council meeting. Carried 10.2 CS26-020 - Fence By-law Variance Request - 10 Northern Dancer Lane Committee of the Whole recommends: 1. That Report No. CS26-020 be received; and 2. That a variance to Fence By-law No. 6429-22 to permit the construction of a non-compliant fence in the front yard of 10 Northern Dancer Lane be denied. Carried 10.3 CS26-021 - By-law Requirements for Hedges Committee of the Whole recommends: 1. That Report No.CS26-021 be received for information. Carried 10.4 CS26-022 - Cannabis Retail Review Task Force - Findings and Recommendations Committee of the Whole recommends: 1. That Report No. CS26-022 be received; and Page 43 of 274 Committee of the Whole Meeting Report September 8, 2026 6 2. That the Local Actions set out in the Recommendations section of the final report of the Cannabis Retail Review Task Force be implemented; and 3. That the final report of the Cannabis Retail Review Task Force be circulated to York Regional Police, the Premier of Ontario, the Minister of Municipal Affairs and Housing, the Alcohol and Gaming Commission of Ontario (AGCO), Local Members of Provincial Parliament, the Association of Municipalities (AMO) and all municipalities in Ontario for consideration and support. Carried 11. Finance and Information Technology Committee Agenda None. 12. Administration Committee Agenda None. 13. Operational Services Committee Agenda 13.1 OPS26-017 - Summer Storm Update - A Road to Recovery Committee of the Whole recommends: 1. That Report No. OPS26-017 be received for information. Carried 14. Planning and Development Services Committee Agenda None. 15. Member Motions 15.1 Councillor Gaertner; Re: Use of the Council Conference Budget Committee of the Whole recommends: Whereas the Council Conference budget provides funding for Council Members to attend conferences; and Page 44 of 274 Committee of the Whole Meeting Report September 8, 2026 7 Whereas these conferences provide valuable education for future political work; and Whereas this provides future benefit to the residents; and Whereas in an election year it is uncertain which Council Members will be seeking re-election, and of those who will win; and Whereas fiscal responsibility and respect for the taxpayer's dollar is a Council obligation; 1. Now Therefore Be It Hereby Resolved That following Nomination Day in the year of a regular municipal election, the budget will not be used to fund conferences for Members of Council; and 2. That staff review the policy and report back to the next Council on a process to ensure the appropriate use of taxpayers' money. Carried 15.2 Councillor Weese; Re: Review of York Region District School Board (YRDSB) Gymnasium Permitting Fee Schedule Committee of the Whole recommends: Whereas the Town of Aurora recognizes the significant contribution that local sport organizations make to the health, well-being, development and quality of life of children and youth in Aurora; and Whereas community-based sport provides children and youth with opportunities to participate in regular physical activity while developing teamwork, discipline, confidence, leadership, friendships and other important social skills in a structured, supervised and safe environment; and Whereas local not-for-profit sport organizations rely extensively on school gymnasiums and other school facilities to deliver affordable recreation and sport programming to children and youth, particularly during the fall, winter and spring seasons when indoor facilities are unavailable, or unsuitable; and Whereas access to affordable gymnasium space is therefore an important component of maintaining accessible and affordable community sport programming in Aurora; and Page 45 of 274 Committee of the Whole Meeting Report September 8, 2026 8 Whereas the York Region District School Board (YRDSB) has recently published its gymnasium permitting fee schedule, which represents significant increases in facility rental costs for community organizations and sport groups that come into immediate effect without adequate notice for budgeting purposes; and Whereas increased facility rental costs place additional financial pressure on local volunteer-led and not-for-profit sport organizations, which already face increasing costs associated with insurance, equipment, officials, coaches, staffing, administration and program delivery; and Whereas these additional costs must ultimately be passed on to families through increased registration fees, creating a barrier to participation for children and youth from families who may already be experiencing financial pressures; and Whereas higher participation costs risk preventing some children and youth from accessing healthy, socially constructive, supervised and safe sport activities, potentially reducing participation in organized community sport; and Whereas the impact of increased facility rental fees is particularly concerning for programs serving children and youth with disabilities, where program delivery may require specialized facilities, additional staffing, smaller participant-to-coach ratios, adapted equipment and additional operational resources; and Whereas the Town of Aurora has an interest in ensuring that children and youth, including children and youth with disabilities, have equitable access to affordable opportunities for physical activity, recreation and sport; and Whereas collaboration among the Town, the YRDSB and local sport and recreation organizations is essential to maintaining a sustainable and accessible community sport system; and Whereas a review of the current gymnasium permitting fee schedule by the YRDSB would provide an opportunity to assess the impact of the increased fees on local sport organizations, program affordability and participation by children and youth; Page 46 of 274 Committee of the Whole Meeting Report September 8, 2026 9 1. Now Therefore Be It Hereby Resolved That the Town of Aurora request that the York Region District School Board review the most recent published permitting fee schedule, with particular consideration given to its impact on not-for-profit community sport organizations and the affordability of children's and youth sport programming; and 2. Be It Further Resolved That the YRDSB be requested to consult with affected municipalities, local not-for-profit sport organizations and other community recreation providers as part of that review; and 3. Be It Further Resolved That the YRDSB be requested, as a priority, to either restore the current published gymnasium permitting fees to the levels in effect prior to the recently announced increases, or establish a dedicated municipal/non-profit community-sport rental rate that provides affordable access to school gymnasiums for eligible not-for- profit organizations delivering children's and youth sport programming; and 4. Be It Further Resolved That any municipal/non-profit community-sport rate recognizes the public benefit provided by volunteer-led sport organizations and is structured to support affordable participant registration fees, rather than requiring increased facility costs to be passed on to families; and 5. Be It Further Resolved That consideration be given to programs serving children and youth with disabilities, including consideration of reduced or subsidized facility rental rates where appropriate, recognizing the additional costs frequently associated with accessible and adaptive sport programming; and 6. Be It Further Resolved That this resolution authorizes the Town Clerk to forward this resolution to the Chair and Director of Education of the York Region District School Board and to the local school trustees representing Aurora, requesting that the matter be reviewed as soon as practicable; and 7. Be It Further Resolved That a copy of this resolution be provided to all municipalities within The Regional Municipality of York, requesting their consideration and support for affordable access to school Page 47 of 274 Committee of the Whole Meeting Report September 8, 2026 10 facilities for community-based children's and youth sport programming; and 8. Be It Further Resolved That a copy of this resolution be provided to The Honourable Doug Ford, Premier of Ontario; Honourable Paul Calandra, Minister of Education; Dawn Gallagher Murphy, MPP Newmarket—Aurora; and Honourable Michael Parsa, MPP Aurora— Oak Ridges—Richmond Hill. Carried 16. Regional Report 16.1 York Regional Council Highlights of June 25, 2026 Committee of the Whole recommends: 1. That the York Regional Council Highlights of June 25, 2026, be received for information. Carried 17. New Business Councillor Weese requested a progress update on the consultant’s safety review of the Town’s level rail crossings, and staff provided a response regarding the next steps and future report to Council. Councillor Weese referred to the moratoriums on new A.I. data centres that are occurring across the province and suggested this matter should be considered by Council, and the Mayor provided a response. Councillor Gilliland referred to the earlier delegation regarding the Town’s security deposit policy and inquired about whether the process and expectations could be streamlined and presented with more clarity to homebuilders, and staff provided a response. Councillor Gilliland referred to the earlier delegation regarding the misspelled street name of Delattaye Avenue and inquired about the Town’s current process to address the matter, suggesting a formal apology to the family and media recognition of the new street name be included, and staff provided a response. Page 48 of 274 Committee of the Whole Meeting Report September 8, 2026 11 Councillor Gaertner referred to a past home fire incident in Aurora and inquired about the potential for location markers on fire hydrants during the winter season, and staff provided clarification. Councillor Gaertner referred to the Town of Newmarket’s recent Zoning By-law Amendment that permits Detached Additional Residential Units (DARUs), and requested that the Town of Aurora’s next Council consider updating its Zoning By-law to allow DARUs. Councillor Gaertner advised that the Town previously refused the opportunity to host a data centre on the southeast lands bordering Highway 404 during the 2006-2010 Term of Council, and expressed gratitude to former Mayor Phyllis Morris and Council for their vision. Councillor Thompson inquired about the timing of staff’s report back to Council on the Town’s street naming policy, and staff provided a response. Councillor Thompson inquired about whether the Town has communicated with the residents of Delattaye Avenue to explain the situation and report on any objections or support for the proposed solution, and whether this matter would be brought to Council for consideration. Staff provided a response noting their delegated authority and agreed to reach out to the family for their feedback on the proposed solution and report back at the next Council meeting. Councillor Kim inquired about the schedule for the Town’s assumption of roads in the neighbourhoods of Holladay Drive, Payne Crescent, and Thomas Phillips Drive, and staff provided clarification. Councillor Kim inquired about whether signage would be placed at all of the Town’s public pickleball courts to clearly indicate the rules for order of play and rotation when the courts are full, and staff assured that any missing signage would be installed shortly. 18. Public Service Announcements Councillor Gaertner expressed appreciation to the Special Events team for a wonderful Aurora Ribfest, held from August 28 to August 30, 2026. Mayor Mrakas extended a reminder that the Saturday Night Country Fever event will be held on Saturday, September 12, 2026, from 4 p.m. to 11 p.m. on Yonge Street between Mosley and Wellington Streets, and include live music, dancing, Page 49 of 274 Committee of the Whole Meeting Report September 8, 2026 12 shopping, and food from local restaurants and vendors; for more information, visit aurora.ca/SNF. 19. Closed Session None. 20. Adjournment The meeting was adjourned at 8:36 p.m. Carried Page 50 of 274 Town of Aurora Active Transportation and Traffic Safety Advisory Committee Meeting Minutes Date: Time: Location: Wednesday, May 27, 2026 7 p.m. Holland Room, Aurora Town Hall Committee Members: Councillor Wendy Gaertner, Chair Owen Heritage, Vice Chair John David McLaughlin Gino Martino Members Absent: Steve Fleck Lil Kim Heidi Schellhorn Other Attendees: Michael Bat, Traffic and Transportation Analyst Michael Ha, Traffic and Transportation Analyst Julia Shipcott, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 7:02 p.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. Page 51 of 274 Active Transportation and Traffic Safety Advisory Committee Meeting Minutes May 27, 2026 2 3. Approval of the Agenda Moved by Owen Heritage Seconded by Gino Martino That the agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Receipt of the Minutes 5.1 Active Transportation and Traffic Safety Advisory Committee Meeting Minutes of March 25, 2026 Moved by John David McLaughlin Seconded by Gino Martino 1. That the Active Transportation and Traffic Safety Advisory Committee meeting minutes of March 25, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Memorandum from Transportation and Traffic Analyst; Re: Pedestrian Facility Plan Project Introduction Staff provided a brief overview of the importance of a walkability study when considering future growth, and introduced Gordon Hui, P.Eng., of R.J. Burnside and Associates Ltd. who presented the Pedestrian Facility Plan. Gordon spoke to the key objectives of reviewing existing policies and pedestrian networks, developing frameworks to identify sidewalk gaps, Page 52 of 274 Active Transportation and Traffic Safety Advisory Committee Meeting Minutes May 27, 2026 3 pedestrian crossovers and school crossing guard requirements, and the development of a program to prioritize projects, identify costs and funding opportunities. The study is expected to be completed in Q1 of 2027. The Committee provided suggestions on gaining access to police data of near-miss incidents in school areas, as well as prioritizing trail connections, the installation of sidewalks and school crossing guards where neighbourhood support is lacking, and areas where existing utilities may block installation. Also noted was the consideration to improve lighting in areas currently under-lit. The Committee was supportive of the Pedestrian Facility Plan building on the Active Transportation Master Plan and suggested referencing the Ontario Traffic Council School Crossing Guard Guide. The Chair inquired about pedestrian crossover partnership opportunities with the private sector, and spoke to concerns with commercial establishments not continuing sidewalks across their properties. Moved by Owen Heritage Seconded by Gino Martino 1. That the memorandum and presentation regarding Pedestrian Facility Plan Project Introduction be received; and 2. That the Active Transportation and Traffic Safety Advisory Committee comments regarding the Pedestrian Facility Plan Project Introduction be received and referred to staff for consideration and further action as appropriate. Carried 8. Informational Items The Committee inquired about the timing of notification of advisory committees for the new 2026-2030 term. 9. New Business The Committee congratulated Councillor Gaertner on her retirement and thanked her for her service. Page 53 of 274 Active Transportation and Traffic Safety Advisory Committee Meeting Minutes May 27, 2026 4 10. Adjournment Moved by Owen Heritage Seconded by Gino Martino That the meeting be adjourned at 7:55 p.m. Carried Page 54 of 274 Town of Aurora Mayor's Golf Classic Funds Committee Meeting Minutes Date: Time: Location: Wednesday, June 3, 2026 10 a.m. Video Conference Committee Members: Angela Covert, Chair Robert Gaby Manuel Veloso, Vice Chair Ping Zhang Members Absent: Elliott Elia Other Attendees: Daniel Ruberto, Deputy Town Clerk Julia Shipcott, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 10:05 a.m. The Chair was delegated to Vice-Chair Manuel Veloso at 11:33 a.m. and relinquished at 11:47 a.m. The Committee consented to consider items in the following order: 7.1, 7.6, 7.5, 7.4, 7.2, 7.3, 7.8, 7.7 and 7.9 with the rest of the items following the order presented on the agenda. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these Page 55 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes June 3, 2026 2 lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. 3. Approval of the Agenda Moved by Ping Zhang Seconded by Robert Gaby That the agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof Pursuant to the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50, the Chair declared a pecuniary interest relating to item 7.9 due to her affiliation with the Salvation Army which provides programs in collaboration with the York Region Food Network, and therefore did not participate in the discussion or vote on any question in respect to the matter. 5. Receipt of the Minutes 5.1 Mayor's Golf Classic Funds Committee Meeting Minutes of April 1, 2026 Moved by Robert Gaby Seconded by Manuel Veloso 1. That the Mayor's Golf Classic Funds Committee meeting minutes of April 1, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Application from Bereaved Families of Ontario - York Region; Re: Funding for Continuation of Free Bereavement Support Programs Page 56 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes June 3, 2026 3 Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Application from Bereaved Families of Ontario - York Region; Re: Funding for Continuation of Free Bereavement Support Programs be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried 7.2 Application from Huayun (Aurora) Multicultural Association; Re: Funding for Rental Space for Senior Weekly Wellness and Cultural Activities Moved by Robert Gaby Seconded by Manuel Veloso 1. That the Application from Huayun (Aurora) Multicultural Association; Re: Funding for Rental Space for Senior Weekly Wellness and Cultural Activities be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried 7.3 Application from CHATS - Community & Home Assistance to Seniors; Re: Funding for Programs and Services for Older Adults Living in Aurora Moved by Manuel Veloso Seconded by Ping Zhang 1. That the Application from CHATS - Community & Home Assistance to Seniors; Re: Funding for Programs and Services for Older Adults Living in Aurora be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried 7.4 Application from Aurora Hewy Christmas Classic; Re: Funding for Annual Community Fundraising Event Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Application from Aurora Hewy Christmas Classic; Re: Funding for Annual Community Fundraising Event be received; and Page 57 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes June 3, 2026 4 2. That the Committee grant the funding request in the amount of $3,000. Carried 7.5 Application from Victim Services of York Region; Re: Funding for Youth Empowering Youth in York Region Program Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Application from Victim Services of York Region; Re: Funding for Youth Empowering Youth in York Region Program be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried 7.6 Application from Voices of Joy Community Choir; Re: Funding for Ongoing Operations and Expenses Moved by Manuel Veloso Seconded by Robert Gaby 1. That the Application from Voices of Joy Community Choir; Re: Funding for Ongoing Operations and Expenses be deferred to a future meeting, to provide the applicant the opportunity to submit budgetary documents. Carried 7.7 Application from Active Minds Home Child Care Agency; Re: Funding for Essential Equipment for Special Needs Child Moved by Manuel Veloso Seconded by Robert Gaby 1. That the Application from Active Minds Home Child Care Agency; Re: Funding for Essential Equipment for Special Needs Child be denied. Carried 7.8 Application from Dr. G.W. Williams Secondary School Grade 11 Students Erke Baitukenova and Sitara Sisavang; Re: Funding for Educational Beehive Project in Aurora Moved by Ping Zhang Seconded by Robert Gaby Page 58 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes June 3, 2026 5 1. That the Application from Dr. G.W. Williams Secondary School Grade 11 Students Erke Baitukenova and Sitara Sisavang; Re: Funding for Educational Beehive Project in Aurora be received; and 2. That the Committee grant the funding request in the amount of $3,100. Carried 7.9 Application from York Region Food Network; Re: Funding for Community Meal Programs Moved by Robert Gaby Seconded by Ping Zhang 1. That the Application from York Region Food Network; Re: Funding for Community Meal Programs be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried 7.10 Application from Hope House Community Hospice; Re: Funding for Hope House Memorial Picnic Bereavement Support Event Moved by Robert Gaby Seconded by Ping Zhang 1. That the Application from Hope House Community Hospice; Re: Funding for Hope House Memorial Picnic Bereavement Support Event be deferred to a future meeting when the applicant is present. Carried 7.11 Application from York Region Children's Fund; Re: Funding for Stay in School Awards Program 2026-2027 The Committee requested that the applicant provide an update to the Committee at a later date on the number of Aurora youth assisted under the program. Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Application from York Region Children's Fund; Re: Funding for Stay in School Awards Program 2026-2027 be received; and Page 59 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes June 3, 2026 6 2. That the Committee grant the funding request in the amount of $5,000. Carried 7.12 Application from Tracy Smith, OH YES WE CAN; Re: Funding for OH YES WE CAN After Dark 2026 Initiative Moved by Robert Gaby Seconded by Manuel Veloso 1. That the Application from Tracy Smith, OH YES WE CAN; Re: Funding for OH YES WE CAN After Dark 2026 Initiative be received; and 2. That the Committee grant the funding request in the amount of $3,000. Carried 8. Informational Items None. 9. New Business The Committee set a tentative date for the next meeting of the Mayor's Golf Classic Funds Committee as June 24, 2026 at 10 a.m. to consider the deferred applications. 10. Adjournment Moved by Manuel Veloso Seconded by Ping Zhang That the meeting be adjourned at 12:18 p.m. Carried Page 60 of 274 Town of Aurora Heritage Advisory Committee Meeting Minutes Date: Time: Location: Monday, June 8, 2026 7 p.m. Holland Room, Aurora Town Hall Committee Members: Councillor Wendy Gaertner (Chair) Cynthia Bettio Linda Duringer John Green, Aurora Historical Society Rep. (Vice Chair) Bob McRoberts, Honourary Member Rocco Morsillo Members Absent: Chris Polsinelli Other Attendees: Councillor Ron Weese* Adam Robb, Manager, Policy Planning and Heritage Linda Bottos, Council/Committee Coordinator *Attended electronically _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 7:15 p.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. Page 61 of 274 Heritage Advisory Committee Meeting Minutes June 8, 2026 2 3. Approval of the Agenda Moved by Bob McRoberts Seconded by Linda Duringer That the agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Receipt of the Minutes 5.1 Heritage Advisory Committee Meeting Minutes of April 13, 2026 Moved by Cynthia Bettio Seconded by Linda Duringer 1. That the Heritage Advisory Committee meeting minutes of April 13, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Memorandum from Manager, Policy Planning and Heritage; Re: Heritage Permit Application HPA-2026-03 - 72 Catherine Avenue Staff provided an overview of the memorandum and proposed addition at the rear second storey of the dwelling to increase the existing loft space of the designated property at 72 Catherine Avenue, located within the Northeast Old Aurora Heritage Conservation District. The Committee and staff discussed various aspects including visibility from the street, neighbourhood compatibility, and the proposed siding material and colour, and staff provided further clarification. The Page 62 of 274 Heritage Advisory Committee Meeting Minutes June 8, 2026 3 Committee was generally supportive of the application with no concerns about proceeding with delegated approval. Moved by Bob McRoberts Seconded by Cynthia Bettio 1. That the memorandum regarding Heritage Permit Application HPA- 2026-03 - 72 Catherine Avenue be received; and 2. That the Heritage Advisory Committee comments regarding Heritage Permit Application HPA-2026-03 be received and referred to staff for consideration and further action as appropriate. Carried 7.2 Memorandum from Manager, Policy Planning and Heritage; Re: Heritage Permit Application HPA-2026-04 - 20 Mark Street Staff provided an overview of the memorandum and proposal to replace the front-facing windows and door, and seal the two side yard windows of the front enclosed verandah, of the designated property at 20 Mark Street, located within the Northeast Old Aurora Heritage Conservation District. The Committee inquired about the proposed sealing of the side yard windows and replacement of the front door, and staff provided further clarification. The Committee was generally supportive of the application with no concerns about proceeding with delegated approval. Moved by Cynthia Bettio Seconded by John Green 1. That the memorandum regarding Heritage Permit Application HPA- 2026-04 - 20 Mark Street be received; and 2. That the Heritage Advisory Committee comments regarding Heritage Permit Application HPA-2026-04 be received and referred to staff for consideration and further action as appropriate. Carried Page 63 of 274 Heritage Advisory Committee Meeting Minutes June 8, 2026 4 7.3 Memorandum from Manager, Policy Planning and Heritage; Re: Custom Street Signage for the Northeast Old Aurora Heritage Conservation District Staff provided an overview of the memorandum and design options for the new custom street signage to be installed throughout the Northeast Old Aurora Heritage Conservation District in commemoration of the 20th anniversary of the District, which was established in 2006. The Committee and staff reviewed and discussed the proposed design options as well as other municipal examples and mockups provided by the Committee. The Committee provided feedback regarding the preferred non-reflective colour scheme; text content, layout and border; heritage- style fonts; wrought-iron framing; and finial options. Staff agreed to provide additional sign mockups based on the Committee’s input for further review and feedback. The Committee further suggested to include a mechanism whereby residents and visitors could scan and learn about the District. Staff advised this opportunity may be better integrated with the District gateway signage being considered as part of the Town’s ongoing wayfinding capital project. The Committee requested that the Town’s historical crest be included in the gateway signage. Staff noted the gateway signage details would be submitted to the Committee for review and comment as the project progresses. Moved by Linda Duringer Seconded by Cynthia Bettio 1. That the memorandum regarding Custom Street Signage for the Northeast Old Aurora Heritage Conservation District be received; and 2. That the Heritage Advisory Committee comments regarding Custom Street Signage for the Northeast Old Aurora Heritage Conservation District be received and referred to staff for consideration and further action as appropriate. Carried Page 64 of 274 Heritage Advisory Committee Meeting Minutes June 8, 2026 5 8. Informational Items None. 9. New Business The Chair expressed appreciation to Committee members for their support regarding Victoria Hall at the recent Council meeting. 10. Adjournment Moved by Bob McRoberts Seconded by Cynthia Bettio That the meeting be adjourned at 8:11 p.m. Carried Page 65 of 274 Town of Aurora Accessibility Advisory Committee Meeting Minutes Date: Time: Location: Wednesday, June 10, 2026 7 p.m. Holland Room, Aurora Town Hall Committee Members: Councillor Wendy Gaertner, Chair (arrived at 7:05 p.m.) Lois Davies Alison Hughes, Vice Chair John Lenchak* Jo-anne Spitzer Marilyn Williams Members Absent: Elaine Martini Other Attendees: Gregory Peri, Accessibility Advisor Julia Shipcott, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 7:10 p.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. Page 66 of 274 Accessibility Advisory Committee Meeting Minutes June 10, 2026 2 3. Approval of the Agenda Moved by Jo-anne Spitzer Seconded by Alison Hughes That the agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Receipt of the Minutes 5.1 Accessibility Advisory Committee Meeting Minutes of May 13, 2026 Moved by John Lenchak Seconded by Jo-anne Spitzer 1. That the Accessibility Advisory Committee meeting minutes of May 13, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Memorandum from Accessibility Advisor; Re: Input for the next Multi-Year Accessibility Plan (M.Y.A.P.) Staff provided a brief update on projects currently ongoing, and outlined the reasoning and processes behind adjusting the timing of Multi-Year Accessibility Plans to coincide with Terms of Council. The Committee provided suggestions on a wide range of accessibility enhancement and improvement goals for staff to address in the upcoming 2027-2030 term. Page 67 of 274 Accessibility Advisory Committee Meeting Minutes June 10, 2026 3 Moved by Alison Hughes Seconded by Marilyn Williams 1. That the memorandum regarding input for the next Multi-Year Accessibility Plan (M.Y.A.P.) be received; and 2. That the Accessibility Advisory Committee comments regarding input for the next Multi-Year Accessibility Plan (M.Y.A.P.) be received and referred to staff for consideration and further action as appropriate. Carried 7.2 Round Table Discussion; Re: Town of Aurora Multi-Year Accessibility Plan 2022 to 2026 Staff noted the remaining dates for committee meetings this year, and reminded the Committee of the Ministry for Seniors and Accessibility's virtual Accessibility Advisory Committee Forum occurring on June 11, 2026. Additionally, staff reported successful results on the various programs offered by the Town of Aurora during National AccessAbility Week, as well as the Accessibility Advisory Committee Professional Development Forum held at the York Region Administrative Centre last week. Moved by Alison Hughes Seconded by John Lenchak 1. That the Accessibility Advisory Committee comments regarding the Town of Aurora Multi-Year Accessibility Plan 2022 to 2026 be received and referred to staff for consideration and action as appropriate. Carried 8. Informational Items The Chair noted that committee member John Lenchak has been part of Accessibility Advisory Committees since 2003 and offered congratulations and thanks on his commitment and work. Page 68 of 274 Accessibility Advisory Committee Meeting Minutes June 10, 2026 4 9. New Business The Committee provided an update on the following items, with more details to come:  'No Tricks, Just Treats' will return to the Aurora Farmers' Market on Saturday, October 31, 2026.  A 'Sensitive Santa' event will be offered at the Town Square in November to provide a free low-sensory interaction with Santa. The Chair inquired on how the number of barrier-free parking spots may alter due to proposed renovations of Victoria Hall, and staff provided a response. 10. Adjournment Moved by Alison Hughes Seconded by Lois Davies That the meeting be adjourned at 8:11 p.m. Carried Page 69 of 274 Town of Aurora Cannabis Retail Review Task Force Meeting Minutes Date: Time: Location: Thursday, June 18, 2026 7 p.m. Holland Room, Aurora Town Hall Committee Members: Councillor John Gallo (Chair) Councillor Ron Weese (Vice Chair) Nikki Alber Megan Bamford* Judy Collins* Lenard Lind William Newton, York Regional Police Representative* Laura Schaffer Ian Smith Other Attendees: James Gagnon, Bylaw Enforcement/Licensing Officer Andrew Poray, Manager, Economic Development* Patricia De Sario, Director, Corporate Services/Town Solicitor Daniel Ruberto, Deputy Town Clerk Linda Bottos, Council/Committee Coordinator *Attended electronically _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 7:01 p.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these Page 70 of 274 Cannabis Retail Review Task Force Meeting Minutes June 18, 2026 2 lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. 3. Approval of the Agenda Moved by Councillor Ron Weese Seconded by Nikki Alber That the agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Receipt of the Minutes 5.1 Cannabis Retail Review Task Force Meeting Minutes of April 16, 2026 Moved by Nikki Alber Seconded by Laura Schaffer 1. That the Cannabis Retail Review Task Force meeting minutes of April 16, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Round Table Discussion; Re: Follow-up to Review of Cannabis Retail Stores The Chair provided a findings framework to facilitate the discussion and reviewed the proposed key findings learned from the Task Force review of data from Town staff, including By-law Services, York Regional Police (YRP), Council reports, provincial regulations, and feedback from residents Page 71 of 274 Cannabis Retail Review Task Force Meeting Minutes June 18, 2026 3 and business owners. The proposed findings included: (1) Cannabis retail stores have generally not created significant Town-wide public safety or enforcement concerns; (2) Some neighbouring residents and businesses continue to experience impacts that may not be fully reflected in formal complaint statistics; (3) The primary concerns identified relate to location, clustering, compatibility and nuisance impacts rather than cannabis retail operations themselves; (4) Aurora identified many of these concerns prior to legalization and retail implementation; and (5) Municipal authority remains limited. The Chair advised that a motion would be proposed at the June 23, 2026 Council meeting to direct staff to conduct a survey of residents and businesses located within a specified distance of licensed cannabis retail stores and provide the results to the Cannabis Retail Review Task Force prior to its final meeting in August 2026. The Task Force and staff discussed various matters including: focus of the survey; by-law and enforcement limitations; complaint reporting, possible gaps in call data capture and lack of education on the complaint process; response timing; YRP data, call priorities and services; the suggested need for a complaint-driven monitoring system with a defined response trigger point; the assignment of resources where they would be most effective; and the oversight responsibilities of the Alcohol and Gaming Commission of Ontario (AGCO). The Task Force inquired about the potential use of funding received from the Province, as detailed in the May 16, 2023 staff report no. PDS23-062 – Retail Cannabis Update 2023, and staff agreed to report back on any expenditure details. The Task Force further inquired about whether the Town had received any responses to its earlier communications to AGCO, and staff provided an update. There was further discussion on learning the experiences and best practices of other GTA municipalities that have opted in, and the possible submission of a joint communication to AGCO. Staff agreed to follow up. The Task Force was generally supportive of the proposed findings and following recommendations. Local recommendations: Page 72 of 274 Cannabis Retail Review Task Force Meeting Minutes June 18, 2026 4  Improved public awareness of reporting channels  Targeted enforcement where warranted  Enhanced communication between operators, property owners, and neighbours  Periodic monitoring and reporting Provincial recommendations: That Council advocate to the Province and AGCO to:  Implement Aurora’s 2019 recommendations respecting separation distances  Permit municipalities to establish separation distances between stores  Permit municipalities to establish setbacks from sensitive land uses  Provide municipalities with greater authority over clustering and location decisions Moved by Councillor Ron Weese Seconded by Nikki Alber 1. That the Cannabis Retail Review Task Force comments regarding Follow-up to Review of Cannabis Retail Stores be received and referred to staff for consideration and further action as appropriate. Carried 8. Informational Items None. 9. New Business None. 10. Adjournment Moved by Nikki Alber Seconded by Lenard Lind That the meeting be adjourned at 7:43 p.m. Carried Page 73 of 274 Town of Aurora Mayor's Golf Classic Funds Committee Meeting Minutes Date: Time: Location: Wednesday, June 24, 2026 10 a.m. Video Conference Committee Members: Angela Covert, Chair Manuel Veloso, Vice Chair Ping Zhang Members Absent: Elliott Elia Robert Gaby Other Attendees: Jason Gaertner, Manager, Financial Management Daniel Ruberto, Deputy Town Clerk Julia Shipcott, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 10:03 a.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. Page 74 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes June 24, 2026 2 3. Approval of the Agenda Moved by Manuel Veloso Seconded by Ping Zhang That the agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Receipt of the Minutes 5.1 Mayor's Golf Classic Funds Committee Meeting Minutes of June 3, 2026 Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Mayor's Golf Classic Funds Committee meeting minutes of June 3, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Application from Voices of Joy; Re: Funding for Ongoing Choir Operations and Expenses Moved by Manuel Veloso Seconded by Ping Zhang 1. That the Application from Voices of Joy; Re: Funding for Ongoing Choir Operations and Expenses be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried Page 75 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes June 24, 2026 3 7.2 Application from Hope House Community Hospice; Re: Funding for Hope House Memorial Picnic Bereavement Support Event Moved by Manuel Veloso Seconded by Ping Zhang 1. That the Application from Hope House Community Hospice; Re: Funding for Hope House Memorial Picnic Bereavement Support Event be received; and 2. That the Committee grant the funding request in the amount of $3,000. Carried 7.3 Application from Hockey Ends Hunger; Re: Funding for Charity Hockey Game Operations and Expenses Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Application from Hockey Ends Hunger; Re: Funding for Charity Hockey Game Operations and Expenses be received; and 2. That the Committee grant the funding request in the amount of $4,000. Carried 8. Informational Items None. 9. New Business The Committee discussed reapplying to the Committee for the new term of Council. 10. Adjournment Moved by Ping Zhang Seconded by Manuel Veloso That the meeting be adjourned at 10:38 a.m. Carried Page 76 of 274 Town of Aurora Mayor's Golf Classic Funds Committee Meeting Minutes Date: Time: Location: Wednesday, August 5, 2026 10 a.m. Video Conference Committee Members: Angela Covert, Chair Manuel Veloso, Vice Chair Ping Zhang Members Absent: Elliott Elia Robert Gaby Other Attendees: Jason Gaertner, Manager, Financial Management Daniel Ruberto, Deputy Town Clerk Julia Shipcott, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 10:02 a.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. Page 77 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes August 5, 2026 2 3. Approval of the Agenda Moved by Manuel Veloso Seconded by Ping Zhang That the agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Receipt of the Minutes 5.1 Mayor's Golf Classic Funds Committee Meeting Minutes of June 24, 2026 Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Mayor's Golf Classic Funds Committee meeting minutes of June 24, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Application from Learning Disabilities Association of York-Simcoe; Re: Funding to Support Children with LDs or ADHD to Attend Camp Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Application from Learning Disabilities Association of York- Simcoe; Re: Funding to Support Children with LDs or ADHD to Attend Camp be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried Page 78 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes August 5, 2026 3 7.2 Application from the National Federation of Literati and Artists of Canada; Re: Funding for Ongoing Program Events, Guest Speakers and Materials Moved by Manuel Veloso Seconded by Ping Zhang 1. That the Application from the National Federation of Literati and Artists of Canada; Re: Funding for Ongoing Program Events, Guest Speakers and Materials be received; and 2. That the Committee grant the funding request in the amount of $5,000. Carried 7.3 Application from Minds in Motion STEM; Re: Funding for Materials, Prizes and Refreshments for the STEM Robotics Challenge Moved by Ping Zhang Seconded by Manuel Veloso 1. That the Application from Minds in Motion STEM; Re: Funding for Materials, Prizes and Refreshments for the STEM Robotics Challenge be received; and 2. That the Committee deny the funding request due to the funding request referencing a past event. Carried 7.4 Application from Porchlight Arts; Re: Funding for Marketing of the 'Lights On' Community Art and Music Festival Moved by Manuel Veloso Seconded by Ping Zhang 1. That the Application from Porchlight Arts; Re: Funding for Marketing of the 'Lights On' Community Art and Music Festival be received; and 2. That the Committee grant the funding request in the amount of $1,000. Carried 8. Informational Items Page 79 of 274 Mayor's Golf Classic Funds Committee Meeting Minutes August 5, 2026 4 None. 9. New Business The Deputy Clerk advised committee members on the application process for the upcoming Term of Council. 10. Adjournment Moved by Ping Zhang Seconded by Manuel Veloso That the meeting be adjourned at 11:06 a.m. Carried Page 80 of 274 Town of Aurora Cannabis Retail Review Task Force Meeting Minutes Date: Time: Location: Thursday, August 27, 2026 7 p.m. Holland Room, Aurora Town Hall Committee Members: Councillor John Gallo Councillor Ron Weese Nikki Alber Megan Bamford* Lenard Lind William Newton, York Regional Police Representative* Laura Schaffer Ian Smith Members Absent: Judy Collins Other Attendees: James Gagnon, Bylaw Enforcement/Licensing Officer Andrew Poray, Manager, Economic Development* Carley Smith, Manager, Corporate Communications Patricia De Sario, Director, Corporate Services/Town Solicitor Daniel Ruberto, Deputy Town Clerk Linda Bottos, Council/Committee Coordinator *Attended electronically _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 7:01 p.m. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, Page 81 of 274 Cannabis Retail Review Task Force Meeting Minutes August 27, 2026 2 the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. 3. Approval of the Agenda Moved by Councillor Ron Weese Seconded by Nikki Alber That the revised agenda as circulated by Legislative Services be approved. Carried 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Receipt of the Minutes 5.1 Cannabis Retail Review Task Force Meeting Minutes of June 18, 2026 Moved by Councillor Ron Weese Seconded by Laura Schaffer 1. That the Cannabis Retail Review Task Force meeting minutes of June 18, 2026, be received for information. Carried 6. Delegations None. 7. Matters for Consideration 7.1 Memorandum from Manager, Corporate Communications; Re: Retail Cannabis Stores in Aurora Survey Feedback The Task Force expressed appreciation for the survey and feedback. Page 82 of 274 Cannabis Retail Review Task Force Meeting Minutes August 27, 2026 3 Moved by Nikki Alber Seconded by Councillor Ron Weese 1. That the memorandum regarding Retail Cannabis Stores in Aurora Survey Feedback be received; and 2. That the Cannabis Retail Review Task Force comments regarding Retail Cannabis Stores in Aurora Survey Feedback be received and referred to staff for consideration and further action as appropriate. Carried 7.2 Round Table Discussion: Cannabis Retail Review Task Force Final Findings and Recommendations The Chair provided an overview of the Task Force final findings and recommendations to be reported back to Council. Staff outlined the staff report that would be submitted to Council on September 8, 2026, including the Task Force final report and recommendations. The Task Force and staff discussed various aspects including the need for public education on how to report observed criminality; public safety concerns and continued monitoring; the need for communications with the Alcohol and Gaming Commission of Ontario (AGCO); retail responsibilities; possible preventive measures; and the cannabis retail location approval and dispute process. The Task Force was generally supportive of the final findings and recommendations report as presented by the Chair. Moved by Councillor Ron Weese Seconded by Nikki Alber 1. That the Cannabis Retail Review Task Force Final Findings and Recommendations be received; and 2. That the Cannabis Retail Review Task Force comments regarding the Cannabis Retail Review Task Force Final Findings and Recommendations be received and referred to staff for consideration and further action as appropriate. Carried Page 83 of 274 Cannabis Retail Review Task Force Meeting Minutes August 27, 2026 4 8. Informational Items None. 9. New Business None. 10. Adjournment Moved by Councillor Ron Weese Seconded by Laura Schaffer That the meeting be adjourned at 7:33 p.m. Carried Page 84 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Committee of the Whole Report No. CS2 6 -0 19 Subject: Dust By-law Prepared by: Alexander Wray, Manager Bylaw Services Department: Corporate Services Date: September 8, 2026 Recommendation 1. That Report No. CS26-019 be received; and 2. That a by-law to regulate dust be brought forward to a future Council meeting for enactment; and 3. That a by-law to amend the penalty amounts in the Administrative Monetary Penalty System By-law be brought forward to a future Council meeting. Executive Summary At its October 28, 2025, meeting, Council directed staff to undertake a public awareness campaign regarding silica dust and review options for dust mitigation. Following a review of the Town’s Clean Communities By-law, applicable legislation, and municipal best practices, staff concluded that a standalone Dust By-law is the clearest and most enforceable approach.  The Municipal Act, 2001 provides municipalities with the clear authority to regulate dust.  The existing Clean Communities By-law is not intended to regulate residential construction dust.  A standalone Dust By-law provides a clear and enforceable regulatory framework.  The proposed Dust By-law reflects municipal best practices.  The Town has undertaken public education respecting dust and will continue to promote awareness. Page 85 of 274 September 8, 2026 2 of 7 Report No. CS26-019 Background Respirable dust generated through residential construction activities, including the cutting of concrete, stone, masonry products and similar building materials, has become an increasing source of concern for Aurora residents. While construction activity is a necessary component of maintaining and improving residential properties, uncontrolled dust may negatively impact neighbouring properties and, depending on the material being disturbed, may present health concerns for workers and nearby residents. Recognizing these concerns, Council adopted a member motion on October 28, 2025, directing staff to undertake a public awareness campaign regarding silica dust and review the Town’s regulatory framework for dust mitigation. In response, staff reviewed the Town’s Clean Communities By-law, applicable legislation, and regulatory approaches adopted by comparable municipalities to determine the most appropriate method of regulating residential construction dust. Through this review, staff concluded that a standalone Dust By-law would provide a clearer, more comprehensive, and more enforceable framework than incorporating additional provisions into the existing Clean Communities By-law. The proposed by-law establishes requirements and dust mitigation measures for residential construction activities where dust may affect neighbouring properties, while recognizing reasonable construction activities through practical exemptions and enforcement provisions consistent with the Town’s existing regulatory framework. Analysis The Municipal Act, 2001 provides municipalities with the clear authority to regulate dust. The Municipal Act, 2001 (the “Act”) provides municipalities with broad authority to pass by-laws respecting health, safety and well-being of persons, environmental well-being, and matters constituting public nuisances. More specifically, Section 129 of the Act expressly authorizes municipalities to prohibit and regulate dust. Unlike many nuisance matters that rely on broader municipal authority, dust has been specifically contemplated within provincial legislation, providing municipalities with clear legislative authority to establish local standards respecting dust mitigation and enforcement. Page 86 of 274 September 8, 2026 3 of 7 Report No. CS26-019 The proposed Dust By-law has been prepared under the authority provided by the Act while remaining complementary to other applicable legislation governing construction activities. The existing Clean Communities By-law is not intended to regulate residential construction dust. As directed by Council, staff completed a review of the Town’s existing Clean Communities By-law to determine whether amendments could adequately address concerns relating to residential construction dust. While the Clean Communities By-law addresses a variety of nuisance conditions affecting public spaces and private property, it was not designed to regulate construction practices or establish technical standards relating to dust suppression during residential construction activities. Unlike litter, waste accumulation, or property maintenance concerns, effective dust regulations require clear definitions respecting construction activities, prescribed mitigation techniques, practical exemptions, enforcement authorities, inspection powers, remedial action provisions, and offence provisions specifically tailored to construction-related activities. Incorporating these provisions within the existing Clean Communities By-law would significantly expand its scope and introduce subject matter beyond the original intent of the by-law. Accordingly, staff are of the opinion that residential construction dust is more appropriately regulated through a standalone by-law. A standalone Dust By-law provides a clear and enforceable regulatory framework. The proposed Dust By-law has been drafted to regulate situations where dust generated through residential construction activities escapes beyond the property on which the work is being undertaken. Rather than prohibiting certain types of construction activities, the proposed by-law recognizes that residential construction is a normal and necessary activity while requiring reasonable measures to minimize off-site dust mitigation. The proposed by-law identifies several acceptable dust mitigation techniques, including wet cutting, wetting construction materials, dustless saw technologies, vacuum Page 87 of 274 September 8, 2026 4 of 7 Report No. CS26-019 attachments, tarping, wind fencing, and other comparable dust suppression methods appropriate to the activities being undertaken. Property owners and contractors remain free to determine which mitigation measures are appropriate and reasonable to prevent dust from escaping onto neighbouring properties. The proposed by-law also includes practical exemptions for municipal infrastructure work, commercial and industrial properties, larger residential developments subject to development agreements entered into pursuant to the Planning Act, multi-residential developments, and residential demolition projects conducted under approved demolition permits. These exemptions recognize that such activities are typically regulated through separate legislative and contractual frameworks. To support the effective administration, the proposed by-law incorporates inspection powers, compliance orders, remedial action provisions, and enforcement mechanisms consistent with other regulatory by-laws administered by the Town. The proposed Dust By-law reflects established municipal best practices. Staff have reviewed regulatory approaches adopted by comparable municipalities throughout Ontario. The City of Toronto implemented a standalone residential construction dust by-law in 2018 which requires reasonable dust suppression measures during residential construction activities. Similarly, the Town of Whitby adopted a Residential Construction Dust By-law establishing comparable prohibitions, prescribed mitigation measures, exemptions, and enforcement provisions. Staff also reviewed approaches utilized by municipalities including Oshawa, Markham, Vaughan, Richmond Hill, Oakville, Burlington, Hamilton, and London. While many municipalities address dust through broader nuisance, property standards, or construction management regulations, relatively few have adopted standalone residential dust by-laws. The proposed by-law closely aligns with established practices adopted by the Town of Whitby and City of Toronto while incorporating administrative and enforcement provisions consistent with the Town’s existing legislative standards. Overall, staff are satisfied that the proposed by-law reflects current municipal best practices and provides an appropriate level of regulation for residential construction activities within Aurora. Page 88 of 274 September 8, 2026 5 of 7 Report No. CS26-019 The Town has undertaken public education respecting dust and will continue to promote awareness. As directed through Council’s member motion, staff developed and implemented a public education initiative to raise awareness regarding the concerns associated with construction dust and promote best practices for dust mitigation during residential construction activities. Educational information was shared through the Town’s communication channels and highlighted practical measures that residents and contractors can take to reduce airborne dust and protect neighbouring properties. Staff recognize that public education remains an important component of promoting voluntary compliance and encouraging safe construction practices. While the initial awareness campaign has been completed, the Town will continue to provide educational information where appropriate through existing communication channels, including the Town’s website, permit application processes, and other opportunities as they arise. The proposed Dust By-law complements these ongoing education efforts by establishing clear regulatory expectations while encouraging proactive dust mitigation through awareness and outreach. Advisory Committee Review Not applicable. Legal Considerations The Town has authority under the Municipal Act, 2001 to regulate dust within the municipality. In accordance with sections 8 and 11 of the Act, municipalities are granted broad authority to govern municipal affairs and to pass by-laws respecting the health, safety and well-being of persons and the environmental well-being of the municipality. Additionally, section 128 authorizes municipalities to prohibit and regulate matters that may become or cause public nuisances, while section 129 specifically authorizes municipalities to prohibit and regulate dust. These provisions provide statutory authority for the proposed Dust By-law and its associated enforcement measures. The proposed by-law is intended to complement existing legislative and regulatory frameworks governing construction activities, while providing clear standards, Page 89 of 274 September 8, 2026 6 of 7 Report No. CS26-019 compliance measures, and enforcement mechanisms to address dust impacts associated with residential construction activities. The by-law will be subject to the Town’s standard enforcement mechanisms, including inspections, orders and prosecutions where appropriate. In addition, corresponding administrative penalties will be established through amendments to the Town’s Administrative Monetary Penalty System (AMPS) By-law, allowing designated dust- related offences to be addressed through the Town’s existing AMPS framework. Financial Implications There are no direct financial implications as a result of this report. Communications Considerations Communications developed and implemented a public education initiative to raise awareness regarding the concerns associated with construction dust and promoted best practices for dust mitigation during residential construction activities in Spring/Summer of this year. Educational information was shared through the Town’s social media channels and featured on the Town’s website at aurora.ca/DustMatters. Climate Change Considerations Not applicable. Link to Strategic Plan The Implications of Implementing a Dust By-law report supports the Strategic Plan goal of Strengthening the fabric of our community through its accomplishment in satisfying requirements in the following objectives within this goal statement. Examine the impact of increased growth and demographic diversity on municipal service delivery. Through the review of trends, statistics, and benchmarking against other municipalities, while also understanding the impacts on implementing a Dust By-law in Aurora. Alternative(s) to the Recommendation 1. That Report No. CS26-019 be received for information only. Page 90 of 274 September 8, 2026 7 of 7 Report No. CS26-019 Conclusions Following Council’s direction, staff completed a review of the Town’s existing Clean Communities By-law, applicable provincial legislation, and municipal best practices respecting residential construction dust. Based on this review, staff have concluded that a standalone Dust By-law provides a clearer, more comprehensive and enforceable regulatory framework than expanding the existing Clean Communities By-law. The proposed by-law establishes reasonable expectations for residential construction activities while recognizing practical construction methods through prescribed dust mitigation measures and appropriate exemptions. The proposed framework aligns with legislative authority under the Municipal Act, 2001 and reflects regulatory approaches adopted by comparable Ontario municipalities. Attachments Attachment #1 – Draft Dust By-law Previous Reports None. Pre-submission Review Agenda Management Team review on August 20, 2026 Approvals Approved by Patricia De Sario, Director, Corporate Services/Town Solicitor Approved by Doug Nadorozny, Chief Administrative Officer Page 91 of 274 CS26-019-Attachment 1 Page 92 of 274 Page 93 of 274 Page 94 of 274 Page 95 of 274 Page 96 of 274 Page 97 of 274 Page 98 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Committee of the Whole Report No. CS26 -020 Subject: Fence By-law Variance Request – 10 Northern Dancer Lane Prepared by: Alexander Wray, Manager of Bylaw Services Department: Corporate Services Date: September 8, 2026 Recommendation 1. That Report No. CS26-020 be received; and 2. That a variance to Fence By-law No. 6429-22 to permit the construction of a non- compliant fence in the front yard of 10 Northern Dancer Lane be denied. Executive Summary The purpose of this report is to consider a request from the property owner of 10 Northern Dancer Lane to construct a front fence in the form of a masonry wall with railings ranging in height from 1.53 to 2.29 metres. The permitted height in the Town’s Fence and Pool Enclosure By-law No. 6429-22 (the “By-law”) is 1.2 metres. The proposed fence is intended to serve as an added security and privacy feature. In addition, the proposed masonry wall does not comply with the By-law’s open fence construction requirements for front yard fences. If approved, the fence will exceed the permitted height of a front yard fence by 0.33 to 1.09 metres.  A precedent for fence variances has already been set within the Adena Meadows community.  Historical data indicates that the Town has received six formal requests for a fence variance or exemption in the past.  The applicant has received support from the Condominium Corporation for the Fence variance. Page 99 of 274 September 8, 2026 2 of 5 Report No. CS26-020 Background The subject property is a single detached home situated within the York Region Vacant Land Condominium Corporation 1010 (YRVLCC) in the Wellington Street East and Leslie Street neighbourhood of Ward 4. The dwelling is situated in a gated community with carded and security access and is located on a dead-end private roadway with approximately eight other homes on the street. The Fence and Pool Enclosure By-law No. 6429-22, being a By-law to regulate and prescribe the standards for fences and pool enclosures (the “By-law”), permits the height of 1.2 metres for a fence in a front yard of a residential neighbourhood. The By- law further stipulates that front yard fences shall be constructed using Open-Fence Construction. The Proposed fence will measure a maximum height of 2.29 metres and will not be entirely constructed of Open-Fence Construction. The Property owner has proactively contacted Bylaw Services to seek approval for the proposed fence. As part of their application, the property owner has submitted letters of support from adjacent property owners and the condominium board. Bylaw Services has provided notice to all abutting property owners advising them of the variance request and how they can delegate to Council. Analysis A precedent for fence variances has already been set within the Adena Meadows community. Fencing is a common solution to address privacy, security, and aesthetics. A precedent within the Adena Meadows community has already been established at 18 Sirona’s Lane for a similar variance request. By permitting the variance, both current and future decisions may be viewed as subjective and will diminish the integrity of the Town’s By- law. Historical data indicates that the town has received six formal requests for a fence variance or exemption in the past. Available historical data indicates that the Town has received six formal fence variance requests. The history of these requests and subsequent Council decisions are illustrated in the below chart. It should be noted that the approved variance for 15516 Leslie Street has since been removed as the lands have been redeveloped. Page 100 of 274 September 8, 2026 3 of 5 Report No. CS26-020 Year of Request Report Number Property Address Reason for Variance Request Council Decision 1. 2004 BA04-16 15516 Leslie Street Dust and Noise mitigation Approved 2. 2019 CS19-011 203 St. John’s Sideroad West Privacy Denied 3. 2021 CS21-059 32 Knowles Crescent Privacy Denied 4 2024 CS24-021 241 Holladay Drive Privacy Approved 5. 2025 CS25-008 39 Hackwood Crescent Privacy Approved 6. 2025 CS25-022 18 Sirona’s Lane Privacy and Security Approved The applicant has received support from the Condominium Corporation for the Fence variance. The location of the proposed fence variance is within a gated community that forms part of a condominium corporation. For the safety and security of the condominium residents, the neighbourhood has controlled access points with swing arms/gates and staffed gate houses. As part of the applicant’s application for a fence variance to enhance their property security, they have submitted letters of support from the property management company and some adjacent properties. Advisory Committee Review Not applicable. Page 101 of 274 September 8, 2026 4 of 5 Report No. CS26-020 Legal Considerations In accordance with Section 9 of the By-law, where a proposed fence does not comply with the By-law, the owner may request a variance from any of the applicable provisions of the By-law, including height. Council is the approval authority for all variance requests. Any decision of Council is deemed to be final without any further right of appeal. If Council approves the variance request, any variance granted is effective and valid until such time as the fence to which the variance applies is substantially replaced or removed entirely, unless otherwise specified by Council as part of its decision. Financial Implications There are no financial implications to the Town as a result of this report. Communications Considerations There are no communications considerations as a result of this report. Climate Change Considerations The items for consideration in this report do not impact climate change. Link to Strategic Plan Not Applicable. Alternative(s) to the Recommendation 1. The applicant’s request for a fence variance at 10 Northern Dancer Lane be approved, until such time that the fence requires replacement. Conclusions Staff recommend the provisions of the By-law be upheld and the variance request refused. Page 102 of 274 September 8, 2026 5 of 5 Report No. CS26-020 Attachments Attachment 1 – Aerial Photographs of Neighbourhood Attachment 2 – Fence Variance Design Drawings Previous Reports Not applicable. Pre-submission Review Agenda Management Team review on August 20, 2026 Approvals Approved by Patricia De Sario, Director, Corporate Services/Town Solicitor Approved by Doug Nadorozny, Chief Administrative Officer Page 103 of 274 CS26-020-Attachment 1 Page 104 of 274 FENCE 'L'FENCE 'A'FENCE 'J'FENCE 'K'FENCE 'K'FENCE 'J'FENCE 'H'FENCE 'I'COMPLIES W/ BY-LAWCOMPLIES W/ BY-LAWCOMPLIES W/ BY-LAWNON- COMPLIANTFENCE HEIGHT MAX. = 1.98MPIER HEIGHT MAX. = 2.29MNON- COMPLIANTFENCE HEIGHT MAX. = 1.98MPIER HEIGHT MAX. = 2.29MNON- COMPLIANTFENCE HEIGHT MAX. = 2.03MPIER HEIGHT MAX. = 2.29MNON- COMPLIANTFENCE HEIGHT MAX. = 2.03MPIER HEIGHT MAX. = 2.29MNON- COMPLIANTFENCE HEIGHT MAX. = 1.80MPIER HEIGHT MAX. = 2.16M1 OF 1CS26-020-Attachment 2Page 105 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Committee of the Whole Report No. CS26 -021 Subject: By-law Requirements for Hedges Prepared by: Alexander Wray, Manager of Bylaw Services Department: Corporate Services Date: September 8, 2026 Recommendation 1. That Report No.CS26-021 be received for information. Executive Summary The Town of Aurora regulates vegetative hedges through complementary provisions contained within the Fence and Pool Enclosure By-law No. 6429.22 and Property Standards By-law No. 6543-23. The Fence and Pool Enclosure By-law establishes maximum heights for hedges, shrubs, and other vegetation that act as a fence in several circumstances, while the Property Standards By-law provides additional standards respecting heavy overgrowth of vegetation. Staff have reviewed the existing regulatory framework in response to Council’s direction concerning circumstances where the Fence and Pool Enclosure By-law do not prescribe a maximum height for vegetative hedges and have outlined the findings in the body of this report.  The Fence and Pool Enclosure By-law currently regulate vegetative hedge heights in several circumstances.  The Property Standards By-law provides an additional mechanism to address heavy overgrowth of vegetation.  The Town’s regulatory approach balances neighbourhood character with appropriate regulation of vegetative hedges. Page 106 of 274 September 8, 2026 2 of 7 Report No. CS26-021  Aurora’s recently modernized by-laws provide complementary mechanisms for regulating vegetative hedges and property maintenance. Background At its Committee of the Whole meeting on April 14, 2026, staff was asked to provide information at a future meeting of Council on the lack of height limitations on vegetative hedges within the Town’s Fence and Pool Enclosure By-law No. 6429-22. The By-law was enacted in June 2022 as part of the modernization of the Town’s regulatory framework for fences and pool enclosures. The By-law defines a “Fence” to include any hedge or shrub that has the same effect as a barrier or structure that screens from view, encloses or divides a yard or other land, or substantially marks the boundary between adjoining properties. Schedule “A” of the by-law establishes maximum fence heights based on location, property type, and other site-specific circumstances. Vegetation acting as a fence is subject to prescribed maximum heights in several circumstances; however, the Schedule also identifies circumstances where no maximum height applies. The Town subsequently modernized its Property Standards By-law in 2023 through the enactment of By-law No. 6543-23, replacing the previous Property Standards By-law. The Property Standards By-law establishes minimum standards for the maintenance and occupancy of properties throughout Aurora and includes requirements for yards and vacant properties to be kept free of heavy overgrowth of vegetation. Analysis The Fence and Pool Enclosure By-law currently regulate vegetative heights in several circumstances. The Town’s Fence and Pool Enclosure By-law No. 6429-22 was enacted in 2022 and introduced a more comprehensive regulatory framework for fences and pool enclosures. Unlike the former Fence By-law, the current By-law expressly defines a “Fence” to include a hedge or shrub where it functions as a barrier that screens from view, encloses or divides a yard or other land, or substantially marks the boundary between adjoining properties. As a result, vegetative hedges that meet the definition of a fence are subject to a number of the requirements contained within the By-law. Schedule “A” of the by-law Page 107 of 274 September 8, 2026 3 of 7 Report No. CS26-021 establishes maximum heights for hedges, shrubs, and other vegetation acting as a fence based on their location and surrounding circumstances. For example, vegetation acting as a fence in a typical front yard is limited to 1.2 metres. Different limits apply to Estate Residential and Rural properties and to vegetation located outside of a front yard but in proximity to a public highway or abutting certain land uses. The existing by-law does not, however, prescribe a maximum height for vegetative hedges in every circumstance. Schedule “A” of the by-law expressly provides “No Maximum Height’ for vegetation acting as a fence in certain circumstances, including under the general provision applicable to fences that do not fall within another specifically identified category. Accordingly, the current regulatory framework does not represent an absence of regulation for vegetative hedges; rather, it applies height restrictions in specified locations and circumstances while permitting flexibility elsewhere. The By-law also contains provisions intended to protect visibility where fences are in proximity to driveways and parking lots. In these locations, fences must generally provide an unobstructed view of pedestrian and vehicle traffic, and vegetation cannot be permitted to grow in a manner that obstructs the required view through the fence. These provisions provide an additional mechanism to address vegetation where its location may create sightline issues. The Property Standards By-law provides an additional mechanism to address heavy overgrowth of vegetation. The Town’s Property Standards By-law No. 6543-23 establishes minimum standards for the maintenance and occupancy of properties throughout Town and operates alongside the Fence and Pool Enclosure By-law. The Property Standards By-law was enacted in 2023, replacing the Town’s previous Property Standards By-law from 1999. Section 6 of the Property Standards By-law establishes maintenance requirements for yards and vacant properties. These areas must be maintained free from rubbish or debris and conditions that create or mat create health, fire, accident, or safety hazards. More specifically, Section 6.3 requires yards and vacant properties to be kept free from dead or decayed trees, damaged trees that create an unsafe condition, and heavy overgrowth of vegetation, except on properties zoned for agricultural purposes. This provision is complementary to the regulation of vegetative hedges under the Fence and Pool Enclosure By-law. While the Fence and Pool Enclosure By-law regulates the height and location of vegetation where it functions as a fence in prescribed Page 108 of 274 September 8, 2026 4 of 7 Report No. CS26-021 circumstances, the Property Standards By-law addresses the maintenance and conditions of the vegetation on private property. The Town’s regulatory approach balances neighbourhood character with appropriate regulation of vegetative hedges. Aurora contains established neighbourhoods where mature trees, hedges and landscaping contribute to the character and privacy of individual properties and surrounding streetscape. The regulatory history of vegetative hedges is relevant when considering these existing conditions. The Town’s former Fence By-law No. 4753-05.P was enacted in 2005 and defined a fence as a structure situated on private property. The definition did not expressly include hedges, shrubs, or other vegetation. Although the former by-law established maximum heights for constructed fences based on property type, location and adjacent land use, those provisions operated within that definition of a fence. With the modernization of the Fence and Pool Enclosure By-law in 2022, the definition was expanded to include hedges and shrubs where they have the same effect as a fence. Consequently, mature vegetative hedges may exist within established areas of the Town that pre-date the current regulatory framework applicable to vegetation acting as a fence. Establishing a universal maximum height for all vegetative hedges could therefore have implications for existing mature landscaping, including hedges that are well maintained and contribute positively to privacy and neighbourhood character but do not otherwise present a property maintenance or sightline concern. Unlike a constructed fence, vegetation is also a living landscape feature whose height alone does not necessarily indicate that it is poorly maintained or problematic. The existing framework provides a balanced approach by regulating vegetative hedge heights where their location or surrounding circumstances warrant a specific restriction, while allowing greater flexibility in other locations. Where vegetation becomes heavily overgrown or creates conditions addressed through the Town’s other regulatory standards, the Property Standards By-law provides an additional mechanism to address those conditions. Page 109 of 274 September 8, 2026 5 of 7 Report No. CS26-021 Aurora’s recently modernized by-law provides complementary mechanisms for regulating vegetative hedges and property maintenance. Both of the principal by-laws applicable to this review have been recently modernized. The Fence and Pool Enclosure By-law was enacted in 2022 and introduced the express inclusion of hedges and shrubs within the definition of a fence. The Property Standards By-law followed in 2023 and replaced the Town’s previous property standards legislation from 1999. The two by-laws serve distinct but complementary regulatory purposes. The Fence and Pool Enclosure By-law establishes requirements respecting the location, height, construction, and maintenance of fences, including vegetation that functions as a fence. The Property Standards by-law establishes broader standards respecting the maintenance and condition of properties, including requirements addressing unsafe trees and heavy overgrowth of vegetation. The Fence and Pool Enclosure By-law itself recognizes that its provisions are intended to operate together with other Town by-laws and provides that where another applicable law establishes a higher standard, the higher standard applies. Similarly, the Property Standards By-law provides that where the property standards provisions conflict with another Town by-law, the provision establishing the highest standard for the overall protection of public health, safety, and welfare applies. When considered together, these provisions establish a regulatory framework that distinguishes between height, location, safety, and property maintenance considerations, rather than relying exclusively on a single maximum height for all vegetative hedges. The existing framework permits mature and appropriately maintained vegetation in circumstances where a specific height restriction is not necessary, while retaining regulatory mechanisms to address vegetation where its location, condition, or degree of overgrowth gives rise to concerns addressed by the Town’s By-laws. Advisory Committee Review Not applicable. Legal Considerations The Town has authority under the Municipal Act, 2001 to regulate fences and under the Building Code Act, 1992 to establish property-maintenance standards. The Fence and Page 110 of 274 September 8, 2026 6 of 7 Report No. CS26-021 Pool Enclosure By-law expressly includes hedges and shrubs that function as fences and regulates applicable height, location and sightline requirements. The Property Standards By-law separately addresses unsafe vegetation, maintenance concerns and heavy overgrowth. Together, the existing by-laws provide appropriate and complementary mechanisms to address municipal safety and property-maintenance concerns without imposing a general maximum height on all hedges. Enforcement is based on the specific circumstances and the applicable by-law provisions. Neighbour disputes involving boundaries, encroachment, nuisance or property damage remain private civil matters. Financial Implications There are no financial implications as a result of this report. Communications Considerations There are no communication considerations as a result of this report. Climate Change Considerations The recommendations from this report does not impact greenhouse gas emissions or impact climate change adaptation. Link to Strategic Plan The Implications of this Information Report on Fence By-law Requirements for Hedges supports the Strategic Plan goal of Supporting an exceptional quality of life for all through its accomplishment in satisfying requirements in the following objectives within this goal statement. Promote the adaptability and flexibility of services to respond to demographic shifts. Through ensuring that the Town’s Fence and Property Standards By-laws meet the needs of the Town’s unique neighbourhoods and small-town charm. Alternative(s) to the Recommendation 1. None. Page 111 of 274 September 8, 2026 7 of 7 Report No. CS26-021 Conclusions The Town’s existing regulatory framework provides a balanced approach to the regulation of vegetative hedges. The Fence and Pool Enclosure By-law establishes height restrictions for vegetation acting as a fence in specified circumstances, while the Property Standards By-law provides an additional mechanism to address heavy overgrowth of vegetation. Together, these recently modernized by-laws provide appropriate regulatory mechanisms while recognizing that mature and well-maintained vegetation can contribute to privacy and the character of our community. Attachments None. Previous Reports None. Pre-submission Review Agenda Management Team review on August 20, 2026 Approvals Approved by Patricia De Sario, Director, Corporate Services/Town Solicitor Approved by Doug Nadorozny, Chief Administrative Officer Page 112 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Committee of the Whole Report No. CS2 6 -0 22 Subject: Cannabis Retail Review Task Force – Findings and Recommendations Prepared by: Patricia De Sario, Director of Corporate Services/Town Solicitor Department: Corporate Services Date: September 8, 2026 Recommendation 1. That Report No. CS26-022 be received; and 2. That the Local Actions set out in the Recommendations section of the final report of the Cannabis Retail Review Task Force be implemented; and 3. That the final report of the Cannabis Retail Review Task Force be circulated to York Regional Police, the Premier of Ontario, the Minister of Municipal Affairs and Housing, the Alcohol and Gaming Commission of Ontario (AGCO), Local Members of Provincial Parliament, the Association of Municipalities (AMO) and all municipalities in Ontario for consideration and support. Executive Summary On October 28, 2025, Council approved a motion to establish a Cannabis Retail Review Task Force. The motion required the Task Force to report back to Council with findings and recommendations. Attached to this report is the Task Force’s report.  The Cannabis Retail Review Task Force was established on February 19, 2026.  The Task Force met regularly between February and August 2026 to review information related to cannabis retail operations in Aurora, hear from Town staff, discuss community feedback, and consider experiences in other jurisdictions.  A survey was conducted to obtain feedback from Aurora residents and businesses regarding retail cannabis stores and their impact on the community. Page 113 of 274 September 8, 2026 2 of 5 Report No. CS26-022  The Task Force’s mandate includes providing recommendations to Council on potential actions or advocacy initiatives to address identified challenges and support balanced community outcome. Background The Cannabis Retail Review Task Force was established on February 19, 2026. On October 28, 2025, Council approved a motion to establish a Cannabis Retail Review Task Force. The purpose of the Task Force was to review the Town's experience since opting in to the Province's retail cannabis framework and to assess the impacts of cannabis retail stores within the community. The motion directed that the Task Force examine issues including public safety, land use, business clustering, signage, community perception, and economic development, while also reviewing best practices from other municipalities and identifying potential advocacy opportunities. The Task Force was further directed to provide recommendations to Council within six months of its first meeting, which timeline was later extended to this meeting in September. Council subsequently approved the Terms of Reference for the Cannabis Retail Review Task Force and appointed a membership consisting of members of Council, resident representatives, Town staff and a representative from York Regional Police. The Task Force met regularly between February and August 2026 to review information related to cannabis retail operations in Aurora, hear from Town staff, discuss community feedback, and consider experiences in other jurisdictions. During its review, the Task Force examined the current provincial regulatory framework governing retail cannabis sales, the Town's limited authority respecting the location and density of cannabis retail stores, and potential opportunities for municipal advocacy and community education. A survey was conducted to obtain feedback from Aurora residents and businesses regarding retail cannabis stores and their impact on the community. The Cannabis Retail Review Survey was open from July 14 to August 9, 2026 and promoted across a range of the Town’s communications channels, including social media, the Town website, the Noticeboard, digital signage at recreation centres, the Page 114 of 274 September 8, 2026 3 of 5 Report No. CS26-022 Aurora Matters e-newsletter, and the Engage Aurora e-newsletter. The survey site received 479 visitors and 154 survey completions. Overall, the survey suggested that the primary concern among respondents is less about the existence of legal cannabis retail and more about the perceived number, concentration and location of stores within Aurora, together with associated concerns regarding youth exposure and neighbourhood impacts. The results also demonstrate that a segment of respondents supports cannabis retail and views the businesses as legitimate, regulated retail operations. Analysis The Task Force’s mandate includes providing recommendations to Council on potential actions or advocacy initiatives to address identified challenges and support balanced community outcome. In accordance with the motion passed by Council, the Task Force was established to review the experience of the Town of Aurora since opting in to retail cannabis stores; identified issues that have arisen related to public safety, land use, business clustering, signage, community perception, and economic development; and explored best practices from other municipalities regarding cannabis retail management and community engagement, where available. The Task Force has completed its review and has provided recommendations in the attached report for Council's consideration. Advisory Committee Review See attached. Legal Considerations Private cannabis retail stores are licensed and regulated by the Alcohol and Gaming Commission of Ontario under the Cannabis Licence Act, 2018 and Ontario Regulation 468/18. Having opted into the provincial framework, the Town cannot now prohibit cannabis retail stores or establish a municipal licensing system for the sale of cannabis. The Town does not have the authority to license private cannabis retail stores or prohibit them as a land use. However, private cannabis retail stores are required to Page 115 of 274 September 8, 2026 4 of 5 Report No. CS26-022 comply with the Town’s zoning by-law and the Official Plan in regard to zones and standards that apply to all retail stores. As such, private cannabis retail stores may be located wherever retail uses are permitted and must comply with setbacks, and other standards. Further, the Building Code and Fire Code may apply if permits are required and where these codes do apply, the appropriate inspections would be required. Financial Implications None. Communications Considerations This report and the recommendations from the Cannabis Retail Review Task Force will be posted on the Town’s website. Climate Change Considerations The findings and recommendations set out in the Cannabis Retail Review Task Force Report do not impact greenhouse gas emissions or impact climate change adaptation . Link to Strategic Plan The findings and recommendations set out in the Cannabis Retail Review Task Force Report support the Strategic Plan goal of Community: Supporting an exceptional quality of life for all and Economy: Enabling a diverse, creative and resilient economy. Alternative(s) to the Recommendation 1. Council provide direction. Conclusions The Cannabis Retail Review Task Force was established on February 19, 2026. The Task Force met regularly between February and August 2026 to review information related to cannabis retail operations in Aurora, hear from Town staff, discuss community feedback, and consider experiences in other jurisdictions. A survey was conducted to obtain feedback from Aurora residents and businesses regarding retail cannabis stores and their impact on the community. The Task Force’s mandate Page 116 of 274 September 8, 2026 5 of 5 Report No. CS26-022 includes providing recommendations to Council on potential actions or advocacy initiatives to address identified challenges and support balanced community outcome. The recommendations are attached to this report for Council’s consideration. Attachments Attachment 1 – Cannabis Retail Review Task Force Report Previous Reports CS19-001, Proposed Private Cannabis Retail Stores in Aurora, January 21, 2019 CS19-004, Proposed Private Cannabis Retail Stores in Aurora – Additional Information, January 21, 2019 PDS23-062, Retail Cannabis Update 2023, May 16, 2023 Pre-submission Review Agenda Management Team review on August 20, 2026 Approvals Approved by Doug Nadorozny, Chief Administrative Officer Page 117 of 274 Attachment 1 to Report No. CS26-022 Page 1 of 9 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 1. Purpose The Cannabis Retail Review Task Force was established by Council to review the Town of Aurora's experience since opting in to Ontario's retail cannabis framework and to report back to Council with findings and recommendations. The Task Force reviewed the provincial regulatory framework, previous Council decisions and reports, information from Town staff and York Regional Police, enforcement and complaint information, community concerns, the experience of neighbouring residents and businesses, and feedback received through the 2026 Cannabis Retail Review Survey. The Task Force recognizes that legal cannabis retailers are legitimate businesses operating within a provincially regulated framework. The purpose of this review is not to reconsider the legalization of cannabis or Aurora's decision to opt in, but to determine what has been learned from Aurora's experience and identify opportunities to better address community impacts. 2. Background Aurora Council opted in to permit private cannabis retail stores on January 21, 2019. At the same time, Council recognized potential concerns regarding the location and concentration of cannabis retail stores and requested that the Alcohol and Gaming Commission of Ontario consider additional location restrictions. Specifically, Council requested: • A minimum 150-metre separation between cannabis retail stores; and • A minimum 150-metre separation between cannabis retail stores and specified sensitive uses, including daycares, nurseries, parks, group homes, addiction and Page 118 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 2 of 9 counselling facilities, recreation facilities, the Aurora Public Library, Town Hall and similar public gathering uses. Despite Council's request, these additional criteria were not adopted by the AGCO. The Province currently requires a 150-metre separation from schools and private schools. Municipalities do not have authority to license private cannabis retailers or regulate cannabis retail as a separate land use. Cannabis stores are otherwise subject to the same applicable municipal zoning requirements as other permitted retail uses. The Town's 2023 Retail Cannabis Update subsequently confirmed that the number or proximity of cannabis stores is not an objectionable criterion under the provincial framework and that municipalities have no control over their locations beyond the zoning requirements applicable to retail uses generally. 3. Community Survey Council authorized a Cannabis Retail Review Survey to provide the Task Force with current community feedback. The survey was conducted from July 14 to August 9, 2026 and was promoted through Town communication channels. The survey received: • 479 visits; and • 154 completed responses. The survey should be considered an important source of community feedback rather than a statistically representative referendum of all Aurora residents. Overall, the survey indicates that the principal concern among respondents is not simply the existence of legal cannabis retail stores. Concerns are more strongly associated with: • The number of cannabis retail stores; • Concentration and clustering; • Store locations; • Proximity to sensitive uses; Page 119 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 3 of 9 • Youth exposure; and • Neighbourhood impacts. The Task Force also recognizes that a segment of respondents supports cannabis retail and considers these businesses legitimate and appropriately regulated retail operations. These results generally reinforce the location and concentration concerns identified by Aurora Council when it opted in to cannabis retail in 2019. 4. Task Force Findings Finding 1: Cannabis retail has not created a significant town-wide enforcement problem The available information does not demonstrate widespread public safety, crime or municipal enforcement problems associated with cannabis retail stores across Aurora. Town staff have historically reported relatively few complaints associated with legal cannabis retailers, and proactive By-law inspections conducted in March 2026 did not identify violations. The Task Force therefore does not find evidence supporting a conclusion that cannabis retail stores, as a class of business, represent a significant town-wide enforcement problem. Finding 2: Town-wide statistics do not necessarily reflect localized impacts While aggregate complaint and enforcement numbers are relatively low, the Task Force heard concerns regarding impacts experienced by residents and businesses neighbouring certain cannabis retail locations. Issues identified during the Task Force's work included: • Litter and discarded cannabis packaging; Page 120 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 4 of 9 • Parking; • Signage; • Patron behaviour; • Loitering or prolonged gathering; • Neighbourhood compatibility; and • Other nuisance and quality-of-life concerns. The Task Force finds that a relatively small number of locations can generate significant impacts for immediate neighbours without producing large town-wide complaint statistics. Accordingly, aggregate complaint data should not be the sole measure used to determine whether a localized problem exists. Finding 3: Location and concentration are central concerns The Task Force finds that one of the most consistent concerns is the location and concentration of cannabis retail stores rather than the existence of legal cannabis retail itself. This finding is reinforced by the 2026 community survey, which identified the perceived number, concentration and location of stores as primary concerns. The existing provincial framework provides Aurora with little ability to address these concerns. Finding 4: Aurora anticipated these concerns in 2019 The Task Force finds it significant that Aurora Council identified location and concentration as potential concerns before cannabis retail stores began operating in the Town. Council's 2019 request for: • 150-metre separation between cannabis retail stores; and • 150-metre separation from specified sensitive uses Page 121 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 5 of 9 was intended to provide reasonable safeguards while allowing legal cannabis retail businesses to operate in Aurora. Seven years of experience and the results of the 2026 review demonstrate that many of the concerns identified by Council in 2019 remain relevant. Finding 5: The provincial framework significantly limits municipal control The Task Force finds that there is a significant gap between municipal responsibility for responding to community concerns and municipal authority to prevent or address the underlying location issues. Aurora can enforce generally applicable municipal bylaws, including parking, signage and property-related regulations. However, Aurora cannot: • License cannabis retail stores; • Regulate cannabis retail as a separate land use; • Establish cannabis-specific zoning; • Establish mandatory separation distances between cannabis stores; or • Establish additional cannabis-specific setbacks from sensitive uses. The ultimate authority respecting retail cannabis authorizations rests with the Province through the AGCO. Finding 6: Localized problems require targeted responses Given the relatively low level of town-wide complaints but more significant concerns associated with particular locations, the Task Force finds that targeted intervention is preferable to blanket enforcement. Where persistent problems are identified, the Town should coordinate available resources and work with retailers, property owners, neighbouring businesses, residents, By-law Services, YRP and the AGCO, as appropriate, to address the specific circumstances. Page 122 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 6 of 9 Finding 7: Residents need clearer information about where and how to report concerns Responsibility for cannabis-related concerns is divided among several organizations. Depending upon the issue, residents may need to contact: • Town of Aurora By-law Services; • York Regional Police; • The AGCO; • York Region; or • A property owner or business operator. The Task Force finds that clearer public information would improve reporting, allow concerns to be directed to the appropriate authority and improve the quality of information available for future monitoring. 5. Recommendations The Cannabis Retail Review Task Force recommends that Council endorse the following actions. A. Local Actions 1. Improve public information and reporting That the Town develop clear public information identifying where residents and businesses should report cannabis retail concerns, including the respective responsibilities of the Town, AGCO, York Regional Police and other appropriate agencies. 2. Establish a targeted response approach That where recurring concerns are identified around a cannabis retail location, appropriate Town departments coordinate a targeted response using existing municipal Page 123 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 7 of 9 enforcement authorities and engage the retailer, property owner, neighbouring residents and businesses, YRP and AGCO where appropriate. 3. Encourage retailer and property-owner engagement That the Town encourage cannabis retailers and property owners to proactively address legitimate neighbourhood concerns, including litter, parking, property maintenance and patron behaviour occurring on their properties. 4. Continue monitoring That the Town periodically monitor cannabis retail-related complaints and enforcement activity to identify emerging trends or recurring locations of concern and report significant developments to Council as appropriate. B. Provincial Advocacy 5. Reaffirm Aurora's 2019 position That Council reaffirm its January 21, 2019 position respecting cannabis retail store locations and advocate to the Province of Ontario and the AGCO for implementation of those principles. Specifically, Aurora should continue to advocate for authority to establish: • A minimum 150-metre separation between cannabis retail stores; and • A minimum 150-metre separation between cannabis retail stores and appropriate sensitive uses, including daycares, nurseries, parks, group homes, addiction and counselling facilities, recreation facilities, libraries and other appropriate public gathering places. 6. Provide municipalities greater authority over location and clustering That Council request that the Province amend the cannabis retail regulatory framework to provide municipalities with meaningful authority to address the location, density and clustering of cannabis retail stores within their communities. Page 124 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 8 of 9 Any expanded municipal authority should allow municipalities to develop locally appropriate standards while maintaining reasonable opportunities for legal cannabis retailers to operate. 7. Strengthen municipal input into AGCO decisions That Council request that the Province strengthen the municipal role in the AGCO retail store authorization process, including requiring meaningful consideration of municipal concerns regarding location, concentration, sensitive uses and documented community impacts. 8. Review operating conditions where neighbourhood impacts exist That the Province and AGCO be requested to examine whether additional regulatory tools are appropriate where a cannabis retail operation generates repeated, documented impacts on neighbouring residential or commercial properties, including whether operating conditions or hours may be considered where warranted. 9. Coordinate advocacy with other Ontario municipalities That Aurora's final Task Force report and Council resolution be forwarded to: • The Premier of Ontario; • The appropriate Provincial Ministers; • The AGCO; • The Association of Municipalities of Ontario; • York Region; • All Ontario municipalities, with a request for support for greater municipal authority over cannabis retail location and clustering. 6. Conclusion Aurora's experience with legal cannabis retail is nuanced. The Task Force did not find evidence that cannabis retailers generally represent a significant town-wide public safety or enforcement problem. Legal cannabis retailers Page 125 of 274 Cannabis Retail Review Task Force Final Findings and Recommendations August 27, 2026 Page 9 of 9 are regulated businesses that contribute to Aurora's economy and should be treated fairly. At the same time, the review demonstrates that legitimate localized impacts can occur and that the current provincial framework leaves municipalities with limited tools to address one of the community's principal concerns: where cannabis stores locate and how closely they may be concentrated. Importantly, Aurora anticipated these issues in 2019. When Council opted in to cannabis retail, it supported reasonable separation distances between stores and from sensitive uses. Those recommendations were not incorporated into the provincial framework. The concerns identified through the Task Force's work and the 2026 community survey demonstrate that those principles remain relevant today. The Task Force therefore recommends a balanced approach. Locally, Aurora should improve reporting, monitoring, communication and targeted responses where problems occur. Provincially, Aurora should renew and strengthen its advocacy for the principles Council established in 2019 and request meaningful municipal authority over cannabis retail location, concentration and neighbourhood compatibility. This approach recognizes cannabis retailers as legitimate businesses while also recognizing the responsibility of municipal government to protect the quality of life of residents and neighbouring businesses. Councillor John Gallo Town of Aurora Cannabis Retail Review Task Force Chair Page 126 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Committee of the Whole Report No. OPS 2 6 -0 17 Subject: Summer Storm Update – A Road to Recovery Prepared by: Matthew Volpintesta, Manager of Parks and Fleet Department: Operational Services Date: September 8, 2026 Recommendation 1. That Report No. OPS26-017 be received for information. Executive Summary This report provides information to Council regarding a severe storm event that occurred on July 3, 3026, resulting in significant damage to the Town of Aurora’s (the Town's) urban forest, affecting hundreds of trees on residential and private properties, municipal boulevards, parks and trails. Damage to private and public property was significant caused by broken branches and major tree limbs to complete tree failure and uprooting.  Aurora is not unfamiliar with severe weather events as they have impacted the urban forest increasingly over the last 28 years.  Response to localized microburst in northwest Aurora was swift ensuring immediate safety concerns impacting public prioritized by staff, first responders and contractors.  The Lakeview/Willow Farm Trail system and adjacent woodlots was most heavily impacted.  Road to full recovery is extensive and will take several years to fully re- establish the loss within the urban canopy. Page 127 of 274 September 8, 2026 2 of 8 Report No. OPS26-017  Many Emerald Ash Borer (EAB) treated Ash trees failed during the storm representing 52 per cent of the total street tree population lost in the July weather event. Background Aurora is not unfamiliar with severe weather events as they have impacted the urban forest increasingly over the last 28 years. The central and southern areas of Ontario, including Aurora, have been more severely impacted by significant weather events in the last three decades. In 1998, a late May storm impacted 200 or more trees across Aurora, causing damage to homes and infrastructure. A winter ice storm, just before Christmas in 2013, resulted in more than 500 trees being damaged, requiring pruning or removal and months of clean-up by staff. Another storm in May 2022, later confirmed as a Derecho, devastated the old part of Aurora uprooting and downing a record number of mature historical trees, many over 100 years old. The storm on July 3, 2026, at approximately 2:45 pm was a brief, but intense, storm cell impacting residential properties, private institutional properties, and most significantly, Town-owned boulevards and parkland. Aurora’s urban forest was severely impacted with hundreds of trees sustaining major damage. Damage to power infrastructure and public utility was also significant. Analysis Response to localized microburst in northwest Aurora was swift ensuring immediate safety concerns impacting public prioritized by staff, first responders and contractors. Within minutes of the storm damage, staff quickly mobilized to assess the situation and organize staff, contractors and equipment, prioritizing with first responders to ensure safe passable roads, and ensuring immediate hazards were mitigated and emergency vehicles could easily access the affected areas. As the hours passed it became clear the storm had impacted hundreds of trees within a very localized area both on public and private lands; however, the full extent would not be known for days. Damage ranged from broken tree limbs to complete tree failure with significant sized trees entirely uprooted. The Town’s communication teams were quick to provide essential information through co-ordinated update on storm and response efforts. Page 128 of 274 September 8, 2026 3 of 8 Report No. OPS26-017 Within the first seven days, ISA certified Town arboricultural staff completed initial assessments of all residential frontages with Town-owned trees, documented damage, and prioritized response activities, including those requiring specialized forestry equipment (e.g. cranes used to remove large trees from rear yards fallen from adjacent Town properties). Staff across departments coordinated over 200 service requests, responded to resident questions and managed insurance-related matters. The GIS Division created live mapping, used to support tracking and operational planning throughout the response. Recovery efforts during the first couple of weeks were complicated by the widespread impact to both municipal and private trees, requiring coordination between Town crews, contractors, and property owners. Adding to the complexity of the response were the numerous private arborists and insurance contractors working to remove the non- municipal trees that had fallen on private property, making for a somewhat chaotic scene. The Town also welcomed support from municipal colleagues from Town of East Gwillimbury and City of Richmond Hill, who provided additional support, helping staff manage the volume of work during the first week following the storm. The Lakeview/Willow Farm trail system and adjacent woodlots was most heavily impacted. Although the immediate hazards and street trees along residential streets were addressed quickly and prioritized, the impact and extent of damage to the urban forest was not fully understood until the trails, woodlots and parks could be assessed. During the last week of July, staff began a full inspection of the trail systems and woodlots, including fencelines, delineating Town land from private. The damage was immense requiring a co-ordinated approach between private property owners, the Town’s forestry contractor with specialized equipment such as a crane, and skid steer with grapple claws, As of the first week of August, the majority of the trails were restored to a safe condition for public use; however, a portion of the Lakeview/Willow Farm trail adjacent to St. Andrews College (SAC) remains closed as tree and fenceline works continue through August and into September. It is estimated that several hundred trees fell between the two properties resulting in what looks like scattered matchsticks over the delineating fenceline spanning approximately 215 metres in length of fence. The Town is fortunate to have a strong historical partnership with SAC and have been working collectively to co-ordinate cleanup prior to school starting in September. Page 129 of 274 September 8, 2026 4 of 8 Report No. OPS26-017 Road to full recovery is extensive and will take several years to fully re-establish the loss within the urban canopy. The Town received 236 resident reports related to storm damage. Approximately 107 municipal trees along public boulevards were completely lost and will require replacing, while many others required level 1 or 2 tree risk assessments to determine whether they could be safely retained through pruning. Staff estimate approximately 1,000 plus trees, ranging in size were lost within parks, trails and woodlots. It was not only Town lands that suffered canopy loss, but many residential properties were also significantly impacted with some losing more than half of the trees on private property, and others losing almost all trees. Due to the size of the lots within the impact zone of the storm, a couple of these residential properties lost upwards of 30 trees. Staff estimate over 100 trees on private residential lands failed or were uprooted requiring removal. Through information gathered and analyzed via staff assessments, it is estimated that over 1,200 trees were lost from the urban forest canopy. While this is only 0.13 per cent of the total Aurora canopy cover of 864, 900 trees, based on the 2023 Urban Foresty Strategy, the small geographic area in which the loss occurred had a devastating impact to the street scape, character and composition of the neighbourhoods and surrounding parkland. Additional tree removals are continuing within parklands and trail systems adjacent to private properties. Priority will remain on mitigating risk and restoring residential street trees with stump grinding occurring this coming fall and spring in advance of the 2027 planting season. Staff will also work on developing re-planting plans for parks, trails, and other greenspaces; exploring partnership and grant opportunities to support restoration efforts including opportunities to engage community and school groups in the reforestation efforts. The parkland re-planting efforts will begin in 2028. The reality is that restoring Aurora's urban forest in the northwest quadrant of Town will take time, and that work will continue for the months and years ahead. Many Emerald Ash Borer (EAB) treated Ash trees failed during the storm representing 52 per cent of the total street tree population lost in the July weather event. Severe weather can significantly increase the risk posed by EAB infested ash trees. As EAB larvae feed beneath the bark, they disrupt the tree’s ability to transport water and nutrients, causing structural weakness, canopy dieback, and eventual mortality. During high winds, ice storms, heavy snow, or saturated soil conditions, these weakened trees Page 130 of 274 September 8, 2026 5 of 8 Report No. OPS26-017 are more likely to experience limb failure, trunk breakage, or complete uprooting. Dead and declining ash trees can deteriorate rapidly, creating hazards to people, vehicles, buildings, utilities, and transportation corridors. While the Town opted to treat EAB as part of the mitigation strategy to control the insect within the urban canopy, this July storm illustrates that the Ash trees are feeling the long-term effects of the invasive species. Staff estimate that approximately 56 Ash trees were completely compromised requiring removal. This equates to 3 per cent of the remaining population of Ash trees within the street tree inventory. As such, staff elected to pause the EAB injection treatments for the remainder of 2026 until a fulsome review of the program is completed. Staff will provide Council a report in early 2027, that will review treatment efficacy, health evaluation over the long-term, financials and viability of continuing to treat ash trees as part of the urban forest. Advisory Committee Review Not applicable. Legal Considerations The July 2026 storm event resulted in significant damage to Town-owned trees and other municipal assets, requiring emergency response, hazard mitigation, and extensive clean-up activities. Staff continue to address outstanding public safety concerns, coordinate remediation efforts, and document response activities. As with any significant weather event, the Town has received, and may continue to receive, claims alleging property damage or personal injury associated with Town- owned trees, infrastructure, and other municipal assets. Any such claims will be evaluated and managed in accordance with established procedures, applicable legal principles, and the Town's insurance program. Financial Implications The storm’s full financial impact will be significant. A summary of the Town’s total estimated costs as a result of the storm are summarized under Table 1. Page 131 of 274 September 8, 2026 6 of 8 Report No. OPS26-017 Table 1 Summary of Estimated Storm Costs Services and Goods Estimated Costs Emergency Tree Contractor $ 250,500 Forestry Rental Equipment $ 13,800 Stump Grinding $ 20,330 Replanting of Street Trees $ 53,600 *Estimated Total $ 338,230 *estimated costs do no include staff salaries or overtime. The Town has been unsuccessful in identifying any emergency grant funding in support of these costs; however, staff continue to investigate alternative funding options such as re-planting programs/community engagement, and forest plots. Communications Considerations Following the storm, the Town issued 14 social media updates between July 3 and July 22, with additional information posted on the Town’s website. Communications provided ongoing updates on storm impacts, safety concerns, park and trail closures, and cleanup efforts, including advising residents to avoid fallen trees, debris, damaged trees, overhead hazards and downed power lines. Residents were also provided guidance on private-property tree debris, including curbside yard waste collection, waste depot disposal and private removal. Updates highlighted cleanup progress, tree removals and anticipated timelines for remaining park and trail work. The Town also communicated plans to restore Aurora’s tree canopy through stump removal, replacement street trees beginning in 2027, and replanting in parks and trails through Town initiatives and community partnerships. Page 132 of 274 September 8, 2026 7 of 8 Report No. OPS26-017 The Town will continue to provide updates on cleanup progress, park and trail conditions, and tree replacement and restoration efforts as new information becomes available. Climate Change Considerations Climate change is contributing to more frequent and intense storm events, which can cause significant damage to trees through broken limbs, structural failure, and uprooting. These impacts can reduce canopy cover, increase maintenance and removal costs, and diminish the environmental benefits trees provide, including shade, air quality improvement, stormwater management, and carbon sequestration. Building a resilient urban forest through proactive tree management and species diversity is an important strategy for adapting to the effects of climate change. Link to Strategic Plan The Summer Storm update supports the Strategic Plan Goal of Supporting Environmental Stewardship and Sustainability for all through its accomplishment in satisfying requirements in the following key objectives within this goal statement: Encouraging the stewardship of Aurora’s natural resources: Advance and improve policies to ensure the protection of the Town’s urban tree canopy. Alternative(s) to the Recommendation None. Conclusions Storms test both a community and an organization. What's clear is that the Town of Aurora was tested once again and our dedicated, professional staff was successful in assisting the community to restore properties, streets, parks, trails and services for residents. We are incredibly proud of the works to date and the continuing efforts to restore the loss to our urban canopy. Aurora’s urban forest is a significant natural asset in which the Town has the responsibility to nurture and manage. The Town understands the importance of urban forest management and over the years has been a leader in the Region by introducing a full forestry inventory, enacting a Tree Protection By-law, creating Urban Forest Policies, Page 133 of 274 September 8, 2026 8 of 8 Report No. OPS26-017 Landscape Standards for development, Woodlot Management and an Urban Forestry Strategy. This important living asset is constantly under threat due to climatic changes, invasive species and harsh surrounding urban environments; therefore, it is vital for the Town continue to focus on ongoing protection and conservation efforts, expansion of canopy cover and proactive tree management though adequate funding, planning and staffing to ensure a resilient, healthy urban forest for generations of future residents. Attachments None. Previous Reports None. Pre-submission Review Agenda Management Team review on August 20, 2026 Approvals Approved by Sara Tienkamp, Director, Operational Services Approved by Doug Nadorozny, Chief Administrative Officer Page 134 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Member Motion Councillor Gaertner Re: Use of the Council Conference Budget To: Mayor and Members of Council From: Councillor Wendy Gaertner Date: September 8, 2026 Whereas the Council Conference budget provides funding for Council Members to attend conferences; and Whereas these conferences provide valuable education for future political work; and Whereas this provides future benefit to the residents; and Whereas in an election year it is uncertain which Council Members will be seeking re- election, and of those who will win; and Whereas fiscal responsibility and respect for the taxpayer's dollar is a Council obligation; 1. Now Therefore Be It Hereby Resolved That following Nomination Day in the year of a regular municipal election, the budget will not be used to fund conferences for Members of Council; and 2. That staff review the policy and report back to the next Council on a process to ensure the appropriate use of taxpayers' money. Page 135 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Member Motion Councillor Weese Re: Review of York Region District School Board (YRDSB) Gymnasium Permitting Fee Schedule To: Mayor and Members of Council From: Councillor Ron Weese Date: September 8, 2026 Whereas the Town of Aurora recognizes the significant contribution that local sport organizations make to the health, well-being, development and quality of life of children and youth in Aurora; and Whereas community-based sport provides children and youth with opportunities to participate in regular physical activity while developing teamwork, discipline, confidence, leadership, friendships and other important social skills in a structured, supervised and safe environment; and Whereas local not-for-profit sport organizations rely extensively on school gymnasiums and other school facilities to deliver affordable recreation and sport programming to children and youth, particularly during the fall, winter and spring seasons when indoor facilities are unavailable, or unsuitable; and Whereas access to affordable gymnasium space is therefore an important component of maintaining accessible and affordable community sport programming in Aurora; and Whereas the York Region District School Board (YRDSB) has recently published its gymnasium permitting fee schedule, which represents significant increases in facility rental costs for community organizations and sport groups that come into immediate effect without adequate notice for budgeting purposes; and Whereas increased facility rental costs place additional financial pressure on local volunteer-led and not-for-profit sport organizations, which already face increasing costs associated with insurance, equipment, officials, coaches, staffing, administration and program delivery; and Page 136 of 274 Review of York Region District School Board (YRDSB) Gymnasium Permitting Fee Schedule September 8, 2026 Page 2 of 3 Whereas these additional costs must ultimately be passed on to families through increased registration fees, creating a barrier to participation for children and youth from families who may already be experiencing financial pressures; and Whereas higher participation costs risk preventing some children and youth from accessing healthy, socially constructive, supervised and safe sport activities, potentially reducing participation in organized community sport; and Whereas the impact of increased facility rental fees is particularly concerning for programs serving children and youth with disabilities, where program delivery may require specialized facilities, additional staffing, smaller participant-to-coach ratios, adapted equipment and additional operational resources; and Whereas the Town of Aurora has an interest in ensuring that children and youth, including children and youth with disabilities, have equitable access to affordable opportunities for physical activity, recreation and sport; and Whereas collaboration among the Town, the YRDSB and local sport and recreation organizations is essential to maintaining a sustainable and accessible community sport system; and Whereas a review of the current gymnasium permitting fee schedule by the YRDSB would provide an opportunity to assess the impact of the increased fees on local sport organizations, program affordability and participation by children and youth; 1. Now Therefore Be It Hereby Resolved That the Town of Aurora request that the York Region District School Board review the most recent published permitting fee schedule, with particular consideration given to its impact on not-for-profit community sport organizations and the affordability of children's and youth sport programming; and 2. Be It Further Resolved That the YRDSB be requested to consult with affected municipalities, local not-for-profit sport organizations and other community recreation providers as part of that review; and 3. Be It Further Resolved That the YRDSB be requested, as a priority, to either restore the current published gymnasium permitting fees to the levels in effect prior to the recently announced increases, or establish a dedicated municipal/non-profit community-sport rental rate that provides affordable access to school gymnasiums Page 137 of 274 Review of York Region District School Board (YRDSB) Gymnasium Permitting Fee Schedule September 8, 2026 Page 3 of 3 for eligible not-for-profit organizations delivering children's and youth sport programming; and 4. Be It Further Resolved That any municipal/non-profit community-sport rate recognizes the public benefit provided by volunteer-led sport organizations and is structured to support affordable participant registration fees, rather than requiring increased facility costs to be passed on to families; and 5. Be It Further Resolved That consideration be given to programs serving children and youth with disabilities, including consideration of reduced or subsidized facility rental rates where appropriate, recognizing the additional costs frequently associated with accessible and adaptive sport programming; and 6. Be It Further Resolved That this resolution authorizes the Town Clerk to forward this resolution to the Chair and Director of Education of the York Region District School Board and to the local school trustees representing Aurora, requesting that the matter be reviewed as soon as practicable; and 7. Be It Further Resolved That a copy of this resolution be provided to all municipalities within The Regional Municipality of York, requesting their consideration and support for affordable access to school facilities for community-based children's and youth sport programming; and 8. Be It Further Resolved That a copy of this resolution be provided to The Honourable Doug Ford, Premier of Ontario; Honourable Paul Calandra, Minister of Education; Dawn Gallagher Murphy, MPP Newmarket—Aurora; and Honourable Michael Parsa, MPP Aurora—Oak Ridges—Richmond Hill. Page 138 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Memorandum Mayor’s Office Re:York Regional Council Highlights of June 25, 2026 To:Members of Council From:Mayor Mrakas Date:September 8, 2026 Recommendation 1.That the York Regional Council Highlights of June 25,2026,be received for information. Attachments 1.York Regional Council Highlights of June 25, 2026 Page 139 of 274 1 Friday, June 26, 2026 York Regional Council – Thursday, June 25, 2026 Live streaming of the public session of Council and Committee of the Whole meetings is available on the day of the meeting from 9 a.m. until the close of the meeting. Past sessions are available at york.ca/CouncilAndCommittee 2025 Community Report highlights progress on resident priorities York Regional Council received York Region’s 2025 Community Report, which showcases progress on the priorities that matter most to residents and provides an update on achievements under the 2023 to 2027 Strategic Plan and the Region’s budget. Key accomplishments include: • Delivered 127 billion litres of clean and safe drinking water and achieved a 100% compliance rate on water quality systems • Reached a 90% waste diversion rate • Added 33 new paramedics • Supported 5,600 residents through homelessness community programs • Provided 23.7 million transit trips with 94% on-time performance • Implemented Vision Zero safety measures at 214 locations • Committed $25 million to help establish the York University School of Medicine The report notes that 75% of Strategic Plan performance measures are trending in the desired direction, reflecting continued progress toward building strong, caring, safe communities while maintaining long-term financial sustainability and delivering high-quality services to York Region’s growing population. Visit york.ca/AnnualReports to find out more. York Region committed to advancing development of the North York-Durham Sewage System Expansion During a special meeting on Thursday, June 11, 2026, Regional Council approved York Region’s submission of the North York-Durham Sewage System Expansion to the Development Charge Reduction Program (DCRP) as part of the $8.8 billion Canada-Ontario Partnership to Build program announced earlier this year. The North York-Durham Sewage System Expansion (NYDSS) is a provincially directed growth-enabling project approved through the Supporting Growth and Housing in York and Durham Regions Act, 2022. Once complete, it will deliver wastewater servicing capacity to approximately 50,000 new homes and 150,000 future residents across the Towns of Aurora, East Gwillimbury and Newmarket, while strengthening capacity across the broader regional wastewater network. Page 140 of 274 2 Submissions to the program were due Friday, June 19, 2026, with a decision expected in summer 2026. Should funding not be 100% of the $1.74 billion requested for the NYDSS, staff will bring an update to Regional Council this summer with additional details once eligible projects and related funding have been confirmed. York Region will continue to work with all levels of government to deliver growth-enabling infrastructure to support future communities while maintaining long-term financial sustainability. York Region’s new 10-Year Housing and Homelessness Plan Regional Council approved York Region’s new 2026 to 2035 Housing and Homelessness Plan, establishing a roadmap to address growing housing and homelessness challenges, strengthen the housing system and improve outcomes for residents over the next decade. The plan responds to increasing demand across the housing system, including more than 22,000 households waiting for subsidized housing, average wait times of 10 years for community housing and approximately 2,400 people experiencing homelessness in 2025. Key priorities of the new plan include: • Increasing and preserving rental housing supply through new and repaired community, supportive, emergency and transitional housing • Helping people find and keep housing through homelessness prevention, outreach services and housing supports • Strengthening and advocating for a more responsive housing system in partnership with municipalities, housing providers, community agencies and senior governments To support these priorities, York Region’s 2026 10-year capital plan includes more than 580 new affordable and subsidized homes and 244 new and redeveloped emergency and transitional housing units. The 2026 budget invests $95 million in housing and homelessness initiatives. Additionally, York Region’s Housing and Homelessness Committee endorsed extending the Rapid Transit/Infrastructure Levy for Council’s consideration, which could help double the Region’s non- market housing target from approximately 1,000 to 2,000 new units with federal and provincial support. For more information on housing, visit york.ca/Housing York Region supports efforts to strengthen Ontario’s economy and supply chains through new municipal Buy Ontario directive Regional Council received an update on York Region’s approach to implementing the Municipal Buy Ontario Procurement Directive, enacted under the Buy Ontario Act (Public Sector Procurement), 2025. This directive applies to municipalities, municipal service corporations and local boards outlining mandatory requirements to prioritize Ontario and Canadian goods and services through procurement policies and evaluation criteria. This directive follows York Region’s submission to the Province with feedback on proposed Buy Ontario policies in March 2026. It includes the following policies for light duty fleet vehicles and capital infrastructure projects: • Light Fleet Vehicle Policy - applicable to all new procurements of new light duty passenger fleet vehicles with a maximum total weight of 4,500 kilograms or less Page 141 of 274 3 • Capital Infrastructure Policy – applicable to all new capital infrastructure procurements, including construction projects, fixtures, furniture and equipment tied to construction and transit fleet vehicles such as buses York Region is committed to successfully supporting implementation of the directive and continues to work collaboratively with the Province, industry partners and municipal peers to strengthen Ontario’s economy and domestic supply chains while maintaining fair, open and transparent procurement practices. York Region will continue to monitor implementation outcomes, market availability, competition, project delivery timelines and financial impacts to ensure compliance with the directive and support informed decision-making. Staff will report back to Regional Council in early 2027 on implementation and provide additional opportunities to expand a buy Ontario and Canada approach to other procurements, within trade treaty obligation limits. York Region to Support the 2026 Ontario Honda Dealers Indy at Markham The Ontario Honda Dealers Indy will take place in the City of Markham this year, marking the first year of a 5-year commitment to host the annual event. The Indy presents valuable opportunities to generate economic activity for York Region and the City of Markham, while showcasing the broader Region to visitors. York Region will support the event through several service areas including Police, Paramedics, Public Health, Public Works and York Region Transit. Support for this event for both York Region and York Regional Police will be based on final event requirements and is expected to be covered within the Region’s approved 2026 Budget. Costs for future Ontario Honda Dealers Indy will be included in the 2027-2030 budget process. York Region is taking steps to offset any costs where possible, including working with senior governments. To learn more about the event, visit Markham.ca/Indy York Region assuming ownership of Elgin Mills Road in the City of Markham Regional Council approved assuming ownership of Elgin Mills Road from the east limit of Victoria Square Boulevard to York Durham Line from the City of Markham to York Region. The assumption would occur once the City of Markham has completed corridor improvements to the section of Elgin Mills from Victoria Square Boulevard to Warden Avenue. The road assumption responds to a request from the City of Markham to transfer ownership and operation of this corridor to the Region, extending an existing Regional route and improving continuity across municipal borders. The assumption aligns with the Region Road Assumption Policy and includes an estimated $200,000 annual operating cost to be incorporated into future budgets. For more information, please visit york.ca/roads Page 142 of 274 4 Regional Council supporting new truck turn lane restriction across York Region Regional Council is amending Bylaw 2018-07 restricting trucks exceeding seven metres in length from using the inside lane at dual left-turn intersections. Due to their larger turning radius, trucks often require more space to safely complete left turns and may enter adjacent lanes when using the inside lane at dual-left turn intersections. As part of York Region’s Vision Zero Traveller Safety Plan, this amendment will improve intersection safety and help reduce severe collisions. The amendment follows best practices for truck operators and includes an overview of proposed signage, enforcement measures and implementation details Learn more about what York Region is doing to improve road safety at york.ca/TravellerSafetyPlan York Region continues progress toward net-zero despite rising emissions pressures Regional Council received an update on York Region’s 2025 corporate greenhouse gas emissions and energy costs, highlighting the impact of growth and weather-related pressures while demonstrating continued progress toward the Region’s net-zero emissions goal by 2050. Key achievements in the 2025 Corporate Energy Update include: • Fleet electrification efforts avoided approximately 500 tonnes of emissions • Electric buses avoided 310 tonnes of greenhouse gas emissions • 75 battery electric buses were added to the transit fleet, and an additional 50 buses are scheduled for delivery in late 2026 • Light-duty vehicle fuel efficiency improved by 23% since 2021 Corporate emissions increased by 6,400 tonnes in 2025, representing an 8% increase over 2024. The increase was driven by service growth and weather impacts, with expanded service levels contributing 3,850 tonnes and weather-related energy use contributing 2,550 tonnes. York Region’s Energy Conservation and Demand Management Plan and Climate Change Action Plan continue to guide efforts to reduce emissions, improve energy efficiency and support the Region’s transition to net-zero emissions by 2050. Supporting collaborative planning for Stouffville GO Corridor Regional Council supported a motion from City of Markham Regional Councillor Jim Jones to explore opportunities to strengthen the Stouffville GO Transit Corridor through a coordinated, corridor-wide planning approach. Subject to senior government funding, York Region would collaborate with municipal, provincial and transit partners to better align transit, housing, employment and community uses along the corridor, improve ridership and support sustainable growth. Proposed work would include a comprehensive master planning study and transit-oriented community planning for station areas along the corridor to help identify future investment and development opportunities. York Region supports high-speed rail station in the City of Markham Regional Council supported a motion from City of Markham Mayor Frank Scarpitti expressing support for the inclusion of a high-speed rail station in the City of Markham as part of any future high-speed rail corridor serving the Greater Toronto Area. Page 143 of 274 5 The motion recognizes the City of Markham and York Region as a strategic location for a future station, citing the Region’s growing population and employment base, strong transit connections and potential to serve as a regional mobility hub. Regional Council also called on the federal and provincial governments to include both the City of Markham and York Region in future planning, feasibility and technical studies related to high-speed rail development. York Region residents recognized with Ontario Senior Achievement Awards Regional Council congratulated four York Region residents who received the 2025 Ontario Senior Achievement Award for outstanding contributions to their communities. Judy Smith and Dr. Stephen Stokl of the Town of Newmarket and Anna Passarelli and Maria-Eva Cristante of the City of Vaughan were recognized for their exceptional contributions. Council thanked them for their dedication to supporting seniors, strengthening communities and improving the lives of residents across York Region. York Region receives national collaboration award for cycling infrastructure York Region was recognized with a 2026 Canadian Association of Municipal Administrators Collaboration Award for the Regional Role in Cycling Path Ownership and Maintenance project. The award highlights the strong partnership between York Region and local municipalities in delivering coordinated, efficient and safe cycling infrastructure for residents. York Region team recognized for coordinated homelessness response Regional Council recognized York Region’s Housing and Community Programs team on receiving an Ontario Municipal Social Services Association Local Municipal Champions Award for its Coordinated Approach to Outreach and Encampment Response. The award recognized collaborative efforts to connect vulnerable residents with supports, housing options and services while working alongside community partners and local municipalities. YorkInfo receives provincial excellence award Regional Council recognized York Region’s Digital, Data, Technology and Customer Experience team and its municipal partners for receiving a 2026 Excellence in Municipal Systems Award from the Municipal Information Systems Association of Ontario. The award recognizes YorkInfo, a longstanding partnership that supports data sharing, service delivery and informed decision-making across York Region. June Observances Regional Council recognized the following observances in June 2026: • Pride Month • National Indigenous History Month • Seniors Month • Health Professionals Week – June 18 to 24, 2026 • National Indigenous Peoples Day – June 21, 2026 • Canadian Multiculturalism Day – June 27, 2026 • Canada Day – July 1, 2026 Page 144 of 274 6 Next meeting of York Regional Council The next regularly scheduled meeting of York Regional Council will be held on Thursday, September 24, 2026, at 9 a.m. in the York Region Administrative Centre Council Chambers, located at 17250 Yonge Street in the Town of Newmarket. The Council meeting will be streamed on york.ca/Live The Regional Municipality of York consists of nine local cities and towns and provides a variety of programs and services to more than 1.3 million residents and 58,000 businesses with more than 624,000 employees. More information about York Region’s key service areas is available at york.ca/RegionalServices -30- Media Contact: Kylie-Anne Doerner, Corporate Communications, The Regional Municipality of York Cell: 905-806-7138 Email: kylie-anne.doerner@york.ca Page 145 of 274 Town of Aurora Audit Committee Meeting Report Date: Time: Location: Tuesday, June 23, 2026 6 p.m. Video Conference Council Members: Councillor Ron Weese Councillor Rachel Gilliland Councillor Wendy Gaertner Councillor John Gallo Councillor Harold Kim, Chair Members Absent: Mayor Tom Mrakas Councillor Michael Thompson Other Attendees: Doug Nadorozny, Chief Administrative Officer Patricia De Sario, Director, Corporate Services/Town Solicitor Robin McDougall, Director of Community Services Sara Tienkamp, Director, Operational Services Rachel Wainwright-van Kessel, Director of Finance Anne Kantharajah, Town Clerk Daniel Ruberto, Deputy Town Clerk Julia Shipcott, Council/Committee Coordinator _____________________________________________________________________ 1. Call to Order The Chair called the meeting to order at 6:05 p.m. Councillor Kim chaired the meeting. 2. Land Acknowledgement The Committee acknowledged that the meeting took place on Anishinaabe lands, the traditional and treaty territory of the Chippewas of Georgina Island, recognizing the many other Nations whose presence here continues to this day, Page 146 of 274 Audit Committee Meeting Report June 23, 2026 2 the special relationship the Chippewas have with the lands and waters of this territory, and that Aurora has shared responsibility for the stewardship of these lands and waters. It was noted that Aurora is part of the treaty lands of the Mississaugas and Chippewas, recognized through Treaty #13 and the Williams Treaties of 1923. 3. Approval of the Agenda Audit Committee approved the revised agenda as circulated by Legislative Services. 4. Declarations of Pecuniary Interest and General Nature Thereof There were no declarations of pecuniary interest under the Municipal Conflict of Interest Act, R.S.O. 1990, c. M.50. 5. Delegations 5.1 Shawn Deane, Budget Voice Aurora; Re: Items 6.1 and 6.2 Shawn Deane sought clarification on growth paying for growth in 2025, as well as the use of development charges on upcoming projects, and potential water reserves transfers. Audit Committee received the comments of the delegation for information. 6. Consideration of Items Requiring Discussion 6.1 FIN26-026 - 2025 Audited Financial Statements and Audit Report Kevin Travers, Lead Audit Engagement Partner, KPMG, introduced Hitesh Sharma, Audit Manager, KPMG and presented an overview of the audit findings report for the year ended December 31, 2025, including audit highlights, significant risks and results, and new accounting standards to be adopted in the coming years. 1. That Report No. FIN26-026 be received; and Page 147 of 274 Audit Committee Meeting Report June 23, 2026 3 2. That the 2025 Audit Reports and Financial Statements for the year ended December 31, 2025 be approved and published on the Town’s website. Carried 6.2 FIN26-029 - 2025 Year End Operating and Capital Results – as of December 31, 2025 1. That Report No. FIN26-029 be received for information. Carried 7. Adjournment The meeting was adjourned at 6:39 p.m. Page 148 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Audit Committee Report No. FIN2 6 -0 26 Subject: 2025 Audited Financial Statements and Audit Report Prepared by: Elizabeth Adams-Quattrociocchi Department: Finance Date: June 23, 2026 Recommendation 1. That Report No. FIN26-026 be received; and 2. That the 2025 Audit Reports and Financial Statements for the year ended December 31, 2025 be approved and published on the Town’s website. Executive Summary The Town of Aurora’s audited financial statements and auditor’s report for the year ended December 31, 2025 are presented for approval.  The audited statements combine all of the Town’s financial results into one set of statements  The full accrual version of the financial statement presents a much larger surplus than budget variance reporting  The summary of unadjusted misstatements is below the materiality threshold  The 2026 audit will be performed by KPMG Background The entire audit package as presented by our auditors KPMG LLP is attached. This package includes the 2025 Yearend Audit Report, Letter to the Audit Committee and the audited financial statements which can all be found under Attachment 1. The financial statements were prepared by staff and audited by KPMG LLP. These statements have Page 149 of 274 June 23, 2026 2 of 6 Report No. FIN26-026 been marked DRAFT by the auditors as the audit cannot technically be completed until after the approval of the statements by Council. Council is required to approve these statements as part of the finalization of the audit. After the approval, the auditors will sign their final report in the coming days. The financial statements will then be made publicly available by being posted on the Town website, a requirement under Section 295 of the Municipal Act, 2001, S.O. 2001, c. 25 as amended (the Act). Analysis The Audited Statements combine all of the Town’s financial results into one set of statements The audited financial statements present a consolidation of the Aurora’s finances including the combined results of tax and rate funded operating and capital activities and financial results for the Aurora Public Library. The results shown in these consolidated statements differ from the yearend financial performance report to budget because of the inclusion of tangible capital assets and other Public Sector Accounting Standards (PSAS) reporting differences. As part of the annual audit, KPMG performed a review of all Council minutes, prior year’s internal control letters and considered any concerns raised therein during their current audit. Their audit looks for continuing circumstances, weaknesses or concerns as raised in the prior year and how they may affect the outcome of their current audit. The full accrual version of the financial statement presents a much larger surplus than budget variance reporting The audited Public Sector Accounting Board (PSAB) basis financial statements for 2025, as currently drafted, reflect an operating surplus of $25,337,000. This amount reconciles to the internal report combined tax and user rate funded operating budget surplus of $1,773,600 as shown in Table 1. Page 150 of 274 June 23, 2026 3 of 6 Report No. FIN26-026 Table 1 Public Sector Accounting Board 2025 Surplus Reconciliation Description Amount Tax levy supported budget surplus 342,800 User rate supported budget surplus 1,430,800 Traditional Balanced Consolidated Budget Surplus 1,773,600 Add: Contributed assets 13,049,000 Add: Transfers to/from reserves 18,470,800 Add: Net deferred revenue adjustment – DC, CIL, CCBF 9,594,600 Add: Debt principal repaid included 1,095,000 Add: Net capitalization of asset adjustment 3,204,000 Add: Unrealized gain on investments 4,139,000 Deduct: Amortization & accretion (25,451,000) Deduct: Employee benefit liability adjustment (195,000) Deduct: Loss on disposal of capital assets (343,000) PSAB 2025 “Annual Surplus”: Audited (Draft) 25,337,000 Of note, the operating budgeted transfers to/from reserves amount of $18,470,800 represent contributions that are considered expenses or revenues under the Town’s traditional balanced budget. However, under the Public Sector Accounting Standards (PSAS) in consideration that these transfers simply represent the movement of Town surpluses, they are not considered to be true expenses or revenues and therefore any net contributions to reserves of this nature should be removed as expenses from the calculated operating surplus resulting in a larger surplus. In addition, in some instances PSAB requires that the Town recognize expenses and revenues that do not result in a cash inflow or outflow such as in the cases of the Town’s assumption of assets from developers and the annual amortization of assets. In these instances, the PSAS require that the Town record a revenue equivalent to the value of the assets assumed from a developer and an expense equivalent to how much value of its existing asset book value that is estimated to have been consumed for the year. Because these two items do not result in a cash impact to the Town, they are not included under the traditional balanced budget surplus calculation and therefore the surplus needs to be increased or decreased by any PSAS generated revenues or expenses, respectively to arrive at the Town’s PSAB 2025 annual surplus. Page 151 of 274 June 23, 2026 4 of 6 Report No. FIN26-026 The summary of unadjusted misstatements is below the materiality threshold During the annual audit, the auditor generates a list of misstatements for which the presented financial statements have not been adjusted for. They are considered to be material if individually, or in aggregate, could reasonably be expected to influence the economic decisions of financial statement users. For 2025, the auditor has defined the Aurora’s materiality thresholds as $4,100,000 for all financial statement areas. In 2025 there were no identified unadjusted misstatements. The 2026 audit will be performed by KPMG KPMG will be returning to complete the 2026 financial audit. Their audit plan includes the scope and approach to their planned audit. Staff are not in a position to comment or challenge the approach that the auditors have chosen in order to fulfil their professional obligations required when rendering an audit opinion report. From the perspective of Finance, we continue to be committed to provide the auditors with the documentation requested in an effort to facilitate the audit in a timely manner. Audit fees are always quoted on the presumption that staff will have completed all requested schedules and support materials in advance of the audit, and that the financial statements and associated notes have been properly and fully prepared by staff. The fee also anticipates not finding any item of substance requiring extensive additional audit effort to resolve or report. KPMG included the additional work required for the system conversion as part of their contract with the Town. Advisory Committee Review Not applicable. Legal Considerations The annual audit of the Aurora’s financial statements fulfils the statutory requirements set out in Section 296 of the Act. Financial Implications There are no financial implications relating to the 2025 yearend audit report. The statements included are presented for receipt by the Audit Committee, as well as to Page 152 of 274 June 23, 2026 5 of 6 Report No. FIN26-026 obtain approval of the Consolidated 2025 Financial Statements so that the statements may be published as required by legislation. The cost for the 2026 audit has been provided for within the 2026 budget. An amount of $81,500 has been budgeted for the 2027 audit of the consolidated financial statements, excluding administration charges and taxes. Communications Considerations In accordance with section 295 of the Act, the 2024 audited financial statements will be published on the Town’s website. Climate Change Considerations The information contained within this report does not impact greenhouse gas emissions or impact climate change adaption. Link to Strategic Plan The annual audit is a statutory requirement that is guided by professional standards applicable to all Canadian licensed audit practitioners. Preparation and publication of the annual audited financial statements support the Strategic Plan principles of integrity, progressive corporate excellence and continuous improvement. Alternative(s) to the Recommendation Not applicable. Conclusions The auditors are ready to issue an unqualified opinion on the fairness and completeness of the corporation’s financial statements for the year ended December 31, 2025. Staff recommend the approval of the statements. Once approved and final versions are prepared, the Mayor and CAO will sign the statements. Page 153 of 274 June 23, 2026 6 of 6 Report No. FIN26-026 Attachments Attachment 1 – 2025 Presentation Audit Findings Report Attachment 2 – 2025 Draft Consolidated Financial Statements Previous Reports FIN25-035 2024 Audited Financial Statements and Audit Report, June 24, 2025. Pre-submission Review Agenda Management Team review on June 12, 2026 Approvals Approved by Rachel Wainwright-van Kessel, CPA, CMA, Director, Finance Approved by Doug Nadorozny, Chief Administrative Officer Page 154 of 274 1© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The Corporation ofThe Town of AuroraAudit Findings Report for the yearendedDecember 31,2025Licensed Public AccountantsPrepared as of May 17 , 2026 for presentation to the AuditCommittee on June 23, 2026kpmg.ca/auditAttachment 1 to Report No. FIN26-026Page 155 of 274 KPMG contactsKPMGcontactsKey contacts in connection with this engagementHitesh SharmaAudit Manager416-468-7951hiteshsharma8@kpmg.caKevin TraversLead Audit Engagement Partner416-228-7004ktravers@kpmg.ca2© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Page 156 of 274 3© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Table of contents4Highlights7Risks and results13Policies and practices14Audit quality6StatusDigital use informationThis Audit Findings Report is also available as a “hyper-linked” PDF document. If you are reading in electronic form (e.g. In “Adobe Reader” or “Board Books”), clicking on the home symbol on the top right corner will bring you back to this slide. Click on any item in the table of contents to navigate to that section.15Appendices12Control DeficienciesThe purpose of this report is to assist you, as a member of the Audit Committee, in your review of the results of our audit of the consolidated financial statements as at and for the year ended December 31, 2025. This report builds on the Audit Plan we presented to the Audit Committee. This report is intended solely for the information and use of Management, the Audit Committee, and Town Council and should not be used for any other purpose or any other party. KPMG shall have no responsibility or liability for loss or damages or claims, if any, to or by any third party as this report has not been prepared for, and is not intended for, and should not be used by, any third party or for any other purpose.Page 157 of 274 4© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Audit highlightsTopicStatusWe have completed the audit of theconsolidated financial statements of TheCorporation of Town of Aurora (“financial statements”), with the exception ofcertain remaining outstanding procedures,which are highlighted on the ‘Status’ slideof this report.Matters to report – see link for detailsNo matters to reportAudit QualityLearn more about how we deliver audit qualitySignificant changesSignificant changes since our audit planControl deficienciesSignificant deficienciesHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesMisstatements -UncorrectedUncorrected misstatementsSignificant risksGoing concern mattersRisks and resultsOther risks of material misstatementSignificant unusual transactionsPolicies and practices& Specific topicsOther Financial Reporting Matters Accounting policies and practicesMisstatements -CorrectedCorrected misstatementsPage 158 of 274 5© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Technology highlightsTechnologyhighlightsSummary of advanced technologiesDataSnipperDataSnipper uses optical character recognition and robotic process automation to automate vouching procedures.Wewill import your documents into the tool, which automatically matches specified excel data to the corresponding documents, leaving an audit trail behind for review by our audit team members.Monetary Unit Sampling (MUS)We will use our Clara software to import GL transaction details for selected revenue and expense accounts. Based on performance materiality and the level of risk in each area, the MUS routine will select samples for testing to source documentation.Sample selection is a systematic method and results in a lower sample size compared to a haphazard or random sample selection made manually. Wewill be able to achieve efficiencies in our audit by using this tool.Computer Assisted Audit Techniques (CAATs)Wewill utilize CAATs to verify completeness of GL data, analyze journal entries, and apply pre-determined criteria to identify potential high-risk journal entries for further testing. Refer to slide 7 for details.Microsoft TeamsWe use Microsoft Teams to perform certain testing and walkthroughs that require audit evidence gathered through screen-sharing capabilities, and to correspond with management.KPMG Clara for clients (KCc)This web-based tool is a secure portal used to organize and receive all audit requests from management and allows the finance team to upload responses to our specific requests via secure link on the web portal.Wehave utilized technology to enhance the quality and effectiveness of the audit.HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 159 of 274 6© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. As of the date of preparation of this Audit Findings Report, we have completed the audit of the consolidated financialstatements, with the exception of certain remaining procedures, which include amongst others:• Completing our discussions with the Audit Committee• Completion of audit quality control procedures• Obtaining evidence of the Council’s approval of the financial statements• Completion of subsequent event review procedures• Receipt of signed management representation letter (to be signed upon approval of the financial statements)We will update the Audit Committee, and not solely the Chair, on significant matters, if any, arising from the completion of theaudit, including the completion of the above procedures.A draft of our auditor’s report is provided in Appendix: Draft Auditor’s Report.Learn moreOn our audit we used KCc to coordinate requests with management.StatusHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 160 of 274 7© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. • Our procedures included:• testing of journal entries and other adjustments• performing a retrospective review of estimates•evaluating the business rationale of significant unusual transactions•evaluating the design and implementation and test operating effectiveness of selected relevant controls•taking a risk-based approach tailored to the Town when designing substantive procedures and selecting specific transactions for testing•continue to make use of technology to extract our risk-based sample from the entire population of journal entries•continue to identify areas which may be subject to additional risk whether due to fraud or error in this regardSignificant riskEstimate?No issues identified as a result of the audit procedures.Management is in a unique position to perpetrate fraud because of its ability to manipulate accounting records and prepare fraudulentfinancial statements by overriding controls that otherwise appear to be operating effectively. Although the level of risk of managementoverride of controls will vary from entity to entity, the risk nevertheless is present in all entities.NoRisk assessmentRISK OFManagement Override of Controls (non-rebuttable significant risk of material misstatement)FRAUDOur responseOur findingsWe highlight our significant findings in respect ofsignificant risks.SignificantrisksandresultsHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 161 of 274 8© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Employee future benefits representa liability computedby management’s actuarial experts. An actuarial study of the obligation was performedas at December31, 2025. As the employee futurebenefitsliabilities are significantand complex estimates, KPMG actuarialspecialists were involved in completingthe audit procedures.Yes – Employee futurebenefits is a calculationas determined by actuarial experts. Thisinvolved numerous inputs and assumptions.Our response• We assessed the participant data supplied by management to the actuary for completeness and accuracy.• We obtained the actuarial valuation report and engaged our KPMG actuarial specialist team to audit the method and assumptions applied in the valuation.• We evaluated the discount rate in comparison with rates issued by the Canadian Institute of Actuaries (“CIA”) and KPMG LLP.• We assessed the qualifications, competence, and objectivity of the actuary as required by the Canadian Auditing Standards.• We assessed the disclosures in the financial statements against the requirements of thePSAS.Our findings• Based on our review of the report prepared by the actuary, we noted that the method applied for the estimate is acceptable per the Canadian Institute ofActuaries and Public Sector Accounting Standards (PSAS) 3250 Retirement Benefits.• We assessed the key assumptions used by the actuary in light of the Town’s financial results. We also performed a sideways glance to compare the assumptions used by theactuary for the Town with other Ontario municipalities and we did not note any significant differences.• We noted that the discount rate used by the actuary is a key assumption. Discount rates of 5.0% (2025 – 5.0%) were used for the determination of the liability. Our actuarial specialists assessed the discount rate and other assumptions using actuarial techniques and market data. Based on this evaluation, we concluded that the discount rates used are reasonable.• The disclosures included in the financial statements are in accordance with the requirements of the public sector accounting standards.• Based on the audit work performed, we did not note any issues related to the calculation of the Town’s employee benefits liability as at December 31, 2025.• The employee benefit liability as at December 31, 2025 are outlined in note 9 to the financial statements.Other risk of material misstatement Estimate?Employee benefits liabilitiesOtherrisksofmaterialmisstatementandresultsHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 162 of 274 9© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. PSAS 3300 Contingent Liabilities requires that the Town recognize a liability when “it is likely that a future event will confirm that a liability hasbeen incurred at the date of the financial statements; and the amount can be reasonably estimated.”At any point in time, the Town is subject to a number of matters which could potentially result in the determination of a contingent liability asdefined above, including, but not limited to matters such as legal claims, etc.The Town has disclosed the self insurance liability in note 17 of the financial statements.Yes - Estimation uncertaintyexists related to the likelihoodand measurementof the contingent liability.Our response• We obtained and evaluated the Town’s assessments and claims listing that are used to develop and record these estimated liabilities.• We obtained a legal confirmation from internal legal counsel and evaluated the assessments made by internal legal counsel on the pending legal matters in terms ofdetermination of likelihood and measurability.• We reviewed Council and committee meeting minutes to determine the completeness of contingencies and held discussions thereon with senior management, including internal legal representatives.• We tested legal expenses and inspected correspondence with external law firms to identify potential legal matters.Our findings• We reviewed the listing of active litigation and potential claims provided by internal legal counsel and reviewed assessments of each matter and theprocess employed to develop andrecord the related estimated liabilities. Management has recorded an accrual based on the likely amounts of loss after accounting for insurance coverage.• As these items are resolved, it is possible that the final amounts recorded for these liabilities may change, however the amounts currently recordedrepresent management’s best estimates of exposure given the information presently available.• Based on the work performed, the contingent liabilities reported by the Town are reasonable.Other risk of material misstatement Estimate?ContingenciesOtherrisksofmaterialmisstatementandresultsHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 163 of 274 10© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Tangible capital assets present the biggest non-financial asset for the Town. There is a risk of material misstatement related to the existence andaccuracy of tangible capital assets and accuracy of timing of revenue recognition, particularly related to funds intended for tangible capital assets.Yes; due to thefairvalue of contributedassetsOther risk of material misstatement Estimate?Tangible capital assetsOur response and findings• We tested, on a sample basis, the additions to tangible capital assets and noted that management has appropriately capitalized the additions including transfers from work inprogress to tangible capital assets. We obtained assurance related to the accuracy and existence of these additions and also assessed if these additions met the criteria forcapitalization.• We tested on a sample basis the work in progress to ensure amounts are properly transferred to correct capital asset classes and amortization commences on a timely basis.• We tested on a sample basis contributed and assumed assets to assess if these assets had been recognized at fair market value on the date of contribution.• We assessed financial statement note disclosure in line with the PSAS.• We obtained the Town’s amortization policy and assessed reasonableness of estimated useful lives.• There were no other significantfindingsas a result of our audit proceduresfor tangiblecapital assets.The amountsreportedfor tangible capital assets are reasonableand disclosuresinthe financialstatementsare in accordancewith the Public Sector Accounting Standards.Our response and findingsOtherrisksofmaterialmisstatementandresultsHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 164 of 274 11© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The Town consolidates the following entities and organizations in the consolidated financial statements for the Town:• The Corporation of Aurora Public Library Board (the ‘Library Board’)Inter-departmental and inter-organizational transactions and balances are between these entities and organizations are eliminated.Our response and findings• The Library Board is considered a non-significant component to the Town’s financial statements. For the Library Board, there is a required statutory audit performed. Thestatutory audit is performed by the same audit team as for the main Town.• We obtained an understanding the consolidation process in place by management including the review and approval controls, checks and balances, andinformation system being utilized for the consolidation process and the financial reporting process.• We obtained the consolidation workbook from management and completed our audit procedures related to consolidation including elimination of inter-departmental and inter-organizational transactions, pick-up of government business enterprises and any other transactions that are relevant for consolidation.• Based on the work performed, we did not identify any issues or errors.Other risk of material misstatementEstimate?NoConsolidationOtherrisksofmaterialmisstatementandresultsHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 165 of 274 12© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Consideration of internal control over financial reporting (ICFR)In planning and performing our audit, we considered ICFR relevant to the Entity’s preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances for the purpose of expressing an opinion onthe financial statements, but not for the purpose of expressing an opinion on ICFR.Our understanding of internal control over financial reporting was for thelimited purpose described above and was not designed to identify all control deficiencies that might be significant deficiencies. The matters being reported are limited tothose deficiencies that we have identified during the audit that we haveconcluded are of sufficient importance to merit being reported to those charged with governance.Our awareness of control deficiencies varies with each audit and is influencedby the nature, timing, and extent of audit procedures performed, as well as other factors. Had we performed more extensive procedures on internal control over financial reporting, we might have identified more significant deficiencies tobe reported or concluded that some of the reported significant deficiencies need not, in fact, have been reported.A deficiency in internal control over financial reportingA deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assignedfunctions, to prevent or detect misstatements on a timely basis. A deficiency in design exists when (a) a control necessary to meet the control objective is missing or(b)anexisting control is not properly designed so that, even if the control operates as designed, the control objective would not bemet. A deficiency in operation exists when aproperly designed control does not operate as designed, or when the person performing the control does not possess the necessary authority or competence to perform the control effectively.Significant deficiencies in internal control over financial reportingA deficiency, or a combination of deficiencies, in internal control over financial reporting that, in our judgment, is important enough to merit the attention of those charged with governance.No significant deficiencies in internal control were noted during the audit.ControldeficienciesHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 166 of 274 13© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Wealso highlight the following:Financial statement presentation - form, arrangement,and contentNo matters to report.Concerns regarding applicationof new accounting pronouncementsNo matters to report.Significantqualitative aspects of financial statementpresentation and disclosureNo matters to report.OtherfinancialreportingmattersHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 167 of 274 14© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Quality essentially means doing the right thing and remains our highest priority.Wehave strengthened the consistency and robustness of our system of quality managementto meet the requirements of ISQM 1 (CSQM 1), issued by the International Audit and Assurance Standards Board. Foundational for quality management,KPMG’s globally consistent approach to ISQM 1 drives compliance with the standard and ourefforts to strengthen trust and transparency with clients, the capital markets and the public we serve.Aligned with ISQM 1 (CSQM 1), our SoQM meets the requirements of the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA) and the relevant rules of professional conduct / code of ethics applicable to the practice of public accounting in Canada, which apply to professional services firms that performaudits of financial statements.OurGlobal Quality Frameworkoutlines how we deliver quality and how every KPMG professional contributes to its delivery.‘Perform quality engagements’sits at the core, along with our commitment to continually monitor and remediate to fulfil our quality drivers.Ourquality value driversare the cornerstones to our approach underpinned by thesupporting driversand give clear direction to encourage the right behaviours in delivering audit quality.Doingtherightthing.Always.Associatewith right clients and engagementsCommunicate effectivelyBe independent, objective and ethicalLive our cultureand valuesApply expertise and knowledgeNurture diverse skilled teamsPerform quality engagementsAssess risks to qualityEmbrace digital technologyHowdowedeliverauditquality?HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 168 of 274 15© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. AppendicesAOther required communications CManagement representation letterBDraft auditor’s reportInsightsEMunicipalGovernment ServicesFCyber of MunicipalityHAI education and trainingGHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesNew accountingstandardDPage 169 of 274 Appendix A: Other required communicationsAppendixA:OtherrequiredcommunicationsA copy of the engagement letter and any subsequent amendments has been provided to the Audit Committee.16© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. CPAB Communications ProtocolThe reports available through the following links were published by the Canadian Public Accountability Board (CPAB) to inform Audit Committees and other stakeholders about the results of quality inspections conducted over the past year:• CPAB Audit Quality Insights Report: 2024 Interim Inspections Results• CPAB Regulatory Oversight Report: 2024 Annual Inspections Results• CPAB Audit Quality Insights Report: 2025 Interim Inspections Results• CPAB Regulatory Oversight Report: 2025 Annual Inspections ResultsCPAB Public Inspection ReportThe report available through the following link was published by CPAB and includes firm specific inspection results: •2025 Public Inspection Report - KPMG LLPEngagement termsCPAB communication protocolHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 170 of 274 Appendix B: Draft auditor’s reportAppendixB:Draftauditor’sreportSee draft auditors opinionas part of the financialstatements under a separate cover.17© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 171 of 274 Appendix C: Management representation letterAppendixC:ManagementrepresentationletterSee draft financial statements under a separate cover.18© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 172 of 274 19© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix D: Current developments Accounting standardsConceptual Framework for Financial Reporting in the Public SectorEffective for years commencing on or after April 1, 2026 with early adoption permitted.•The framework provides the core concepts and objectives underlying Canadian public sector accounting standards. •The ten chapter conceptual framework defines and elaborates on the characteristics of public sector entities and their financial reporting objectives. Additional information is provided about financial statement objectives, qualitative characteristics and elements. General recognition and measurement criteria, and presentation concepts are introduced.Financial Statement PresentationEffective for years commencing on or after April 1, 2026 with early adoption permitted.•The proposed section PS 1202 Financial statement presentationwill replace the current section PS 1201 Financial statement presentation. PS 1202 Financial statement presentation. •The proposed section includes the following:•Relocation of the net debt indicator to its own statement called the statement of net financial assets/liabilities, with the calculation of net debt refined to ensure its original meaning is retained.•Separating liabilities into financial liabilities and non-financial liabilities.•Restructuring the statement of financial position to present total assets followed by total liabilities.•Changes to common terminology used in the financial statements, including re-naming accumulated surplus (deficit) to net assets (liabilities).•Removal of the statement of remeasurement gains (losses) with the information instead included on a new statement called the statement of changes in net assets (liabilities). This new statement would present the changes in each component of net assets (liabilities), including a new component called “accumulated other”.•A new provision whereby an entity can use an amended budget in certain circumstances.•Inclusion of disclosures related to risks and uncertainties that could affect the entity’s financial position.Example of a Typical Implementation ApproachPhase 1• Understand the existing financial reporting processes.• Examine chart of accounts and trial balance.• Review accounting policy.• Gap assessment and implementation plan.Phase 2• Data gathering and financial data analysis.• Budget and performance reporting.• System and software impacts.• Implementation and compliance adjustmentsHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 173 of 274 20© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix D: Current developments (continued)Accounting standards (continued)Employee BenefitsEffective for years commencing on or after April 1, 2029 with early adoption permitted.• The Public Sector Accounting Board has issued a new standard PS 3251 Employee benefitswhich will replace the current sections PS 3250 Retirement benefits and PS 3255 Post-employment benefits, compensated absences and termination benefits. • The standard uses principles from International Public Sector Accounting Standard 39 Employee benefits as a basis for the Canadian standard.• The standard results in public sector entities recognizing the impact of revaluations of the net defined benefit liability (asset) immediately on the statement of financial position.• The standard also requires that fully funded post-employment benefit plans use a discount rate based on the expected market-based return of plan assets and underfunded plans use a discount rate based on the market yield of government bonds, high-quality corporate bonds or another appropriate financial instrument. A simplified approach to determining a plan’s funding status is provided. • The standard also requires that:• Deferral provisions – Remeasurement gains and losses are presented as part of accumulated remeasurement gains and losses.• Valuation of plan assets – Upon adoption, public sector entities may continue to recognize non-transferable financial instruments balances that meet the definition of plan assets under existing PS 3250 guidance. This transitional provision does not permit the recognition of additional amount afteradoption that do not meet the revised definition of plan assets.• Joint defined benefit plans – Defined benefit accounting is used for measurement of the proportionate share of the plan, instead of previously proposed multi-employer plan accounting which permitted accounting based on defined contribution concepts where insufficient information exists to use defined benefit accounting.• Disclosure of other long-term employee benefits and termination benefits – The standard does not include prescriptive disclosure requirements for other long-term employee benefits and termination benefits. • The standard’s guidance will be applied retroactively, with or without prior period restatement. HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 174 of 274 21© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix D: Current developments (continued)Accounting standards (continued)Intangible AssetsProposed to be effective for years commencing on or after April 1, 2030 with early adoption permitted.•The Public Sector Accounting Standards Board has issued proposed new standard PS 3155 Intangible Assetswhich would replace Public Sector Guideline 8 Purchased Intangibles. •The standard will include foundational guidance on acquired and internally generated intangibles. It excludes intangible assets addressed in other public sector accounting standards and other intangible items such as exploration and extraction costs for non-renewable resources or intangible assets related to insurance contracts. •The definition of “intangible assets” requires an intangible resource to be separate and identifiable from goodwill. It also requires that the entity has control over the intangible resource, future economic benefits flow from the intangible resource, and the intangible resource is the result of a past transaction and/or other events. •Internally generated goodwill is not permitted to be recognized as an asset.•An intangible resource is recognized when it meets the definition of an intangible asset and the asset’s cost can be measured ina faithfully representative way. The generation of the asset is classified into a research phase and a development phase. Expenditures from the research phase ofan internally generated project are expensed. An intangible asset arising from the development phase can be recognized if it meets certain requirements.•Intangible assets are initially measured at cost and subsequently carried at cost less accumulated amortization and accumulated impairment losses. Intangible assets acquired through a non-exchange transaction are measured at fair value as of the date it is acquired.Cloud Computing Arrangements•As part of its intangible assets project, the Public Sector Accounting Standards Board is also developing guidance on cloud computing arrangements. To ensure the development of this accounting guidance reflects current practices and needs, a survey was used to gather insights. The survey will inform the Public Sector Accounting Board about the types of cloud computing arrangements being encountered, magnitude of costs, key arrangement terms, current accounting policies and unique challenges in practice.HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 175 of 274 Appendix E: Audit and assurance insightsAppendixE:AuditandassuranceinsightsKPMGAudit & Assurance InsightsCurated research and insights for auditcommittees and boards.BoardLeadership CentreLeading insights to help board members maximize boardroom opportunitiesCurrentDevelopmentsSeries of quarterly publications for Canadian businesses including Spotlight on IFRS, Canadian Assurance & Related Services, Canadian SecuritiesMatters, and US Outlook reports.AuditCommittee Guide – Canadian EditionA practical guide providing insight into current challenges and leading practices shaping audit committee effectiveness in Canada.SustainabilityReportingResource centre on implementing the newCanadian reporting standardsIFRSBreaking NewsA monthly Canadian newsletter that provides the latest insights on accounting, financial reporting andsustainability reporting.Our latest thinking on the issues that matter most to Audit Committees, board of directors and management.Accelerate- The key issues driving theauditcommittee agendaDiscover the most pressing risks andopportunities that face audit committees, boards and management teams.22© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 176 of 274 23© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix F: Cyber for MunicipalityAppendixF:CyberforMunicipality23HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 177 of 274 24© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix F: How can a cyber attack impact you?AppendixF:Howcanacyberattackimpactyou?Associated CostsOrganizational DisruptionTechnology is a mainenablement tool used in our cities, many core services rely on technology to deliver services.When access to technology is disrupted it can have severe impacts to public services, emergency services, infrastructure and sensitive information.Cyber incidents have a variety of costs associated with recovery, which include:• Ransom Payments• System Restoration• Security Upgrades• Legal & ProfessionalServices• Follow-on Monitoring• Loss of Revenue• Financial Fraud/TheftThese costs start to balloon quickly and can have long lasting effects.Reputational Damage & Residents ImpactA cyber incident can cause significant reputational damage to a town, leading to a loss of trust among residents and potential investors, which can indirectly impact the town's financial health. For residents, the breach of their personal information can lead to a loss of confidence in the town's ability to protect their data, potentially resulting in decreased use of town services that require personal information.HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 178 of 274 25© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Whatisacyberresilientmunicipality?PreparationThis involves understandingyour organization’s risk profile, identifying business critical assets, and developing a comprehensive cybersecurity strategy. It includes training employees on cybersecuritybest practices and implementing robust security measures where possible.ProtectionThis entails implementing measures to prevent cyber attacks. It includes maintaining up-to-date security software, regularly patchingvulnerabilities, and controlling access to sensitive information. Protecting your organization requires cybersecurity to be a part of all business conversations.DetectionThis includes continuously monitoring systems and networks for signs of a cyber attack. It calls for the use of security tools, conducting regular security audits and makingconsistentupdates to improve detectioncapabilities.Response&RecoveryThis consists of having a plan in place to respond to a cyberattack and recover from it. It ismade up of incident responseplans, disaster recovery plans,and business continuity plans.These plans should be regularlytested and improved upon.010203Risk PrioritizationTo be a cyber resilient municipality, you must be able to prioritize your resources to addressthe risks that threaten you. To prioritize risks,you must understand all the risks currently facing your organization.Implement the BasicsImplementing basic cyber security practices like training, maintaining security software, regularly patching and multifactor authentication can be cost effective ways to dramatically improve cybersecurity resilience.Defence in DepthThis is a crucial strategyfor municipalities as it reduces the risk of a single point of failure, enhances efficiency in threat detection and response, increase resilience to attacks, and provide protection against advanced cyber threats.AppendixF:WhatisacyberresilientHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 179 of 274 26© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix F: Steps to building cyber resilienceAppendixF:Stepstobuildingcyberresilience4 – Increase ResilienceIncreasing resilience and developing business continuity is an important part of building cyber resilience. It ensures uninterrupted business operations even in the face ofcyber threats and allows organizations to quickly recover from cyber incidents, minimizing downtime and associated costs. Furthermore, a robust business continuity plan demonstrates an organization's commitment to security, which can enhance its reputation among stakeholders.2 – Testyour TechnologyTesting technology is crucial for building cyber resilience as it helps identify potential vulnerabilities and weaknesses in the system that could be exploited by cyber threats. It also allows organizations to evaluate the effectivenessof their current security measures and protocols. By testing your technology, you can deepenthe understanding of risks your organization faces and perform ongoing risk management. These tests allow for an unbiased look at your infrastructure and contribute toa proactive prevention of unauthorized users.3 – Validate ResponseValidating response efforts is a crucial part of building cyber resilience as it ensures that the organization's incident response plan is effective and efficient. It allows for the identification of any gaps or weaknesses in the response strategy, enabling improvements to be made. Furthermore, it provides an opportunity for staff to practice and refine their skills in a controlled environment, enhancing their readiness for real cyber incidents.Cyber ResilienceThe followingprinciples serve as the bedrock for establishing a continuouslifecycle that fosters cyber resilience. These principles provide a consistent framework of actions to progressively build and enhance cyber resilience.1 – Understand Current StateTo build a robust cyber resilience framework, it is imperative to start with a comprehensive understanding of your current cybersecurity status. This includes an evaluation of the protective measures already implemented, identification of critical assets,understanding the policies and procedures that regulate your operations, and an assessment of system vulnerabilities. By gaining these insights, you can make risk informed decisions that protect your organization and efficiently allocate the resources available.HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 180 of 274 27© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix G: Municipal Government Service OfferingsAppendixG:MunicipalGovernmentServiceOfferingsOverviewKPMG’s Governance, Risk and Compliance services teamhas vast experience working with clients across the municipal government sector, assessing organizations risk management, internal control and governance processes and providing value adding insight across our municipal government clients. KPMG has a successful track record and are the leading service provider of municipal government services across a variety of audit areas including operations, finance, service delivery reviews, cyber security and HR. KPMG also provides full outsourced and co-sourced audit services to a number of municipalities, helping clients to identify more efficient and effective ways of delivering their services and streamlining costs. Below we have provided further details of our service offerings to municipalities.ExperienceKPMG brings a wealth of practical experience delivering services to municipal government clients. Wehave listed some example audited areas below.•AbsenceManagement•Cyber Security•Insurance•Real Estate•AccountsPayable•Enforcement•IT Governance•Reserves•Accounts Receivable andCashHandling•FacilityManagement•Overtime•RecruitmentandRetention•AssetManagement•FleetInventory•ParksandRecreation•Remuneration•By-Law Compliance•Fleet Management•PhysicalSecurity•SnowClearing•Councillor Budgets•HealthandSafety•Procurement•SupportFunctionsClient listWe are the leading municipal government advisor in Ontario in relation to internal audit, compliance, servicedelivery andprocessreviews. Wehave shown below a summary of the municipalities wehaveprovided servicesto.HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 181 of 274 28© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix G: Municipal Government Service Offerings (continued)AppendixG:MunicipalGovernmentServiceOfferings(continued)Review areasBelow we have shown an examples of the types of reviews we have conducted through our work with Ontario MunicipalitiesInternalAudit reviews• Review of the design and operation of key business controls• Identifying recommendations to improve and optimize the control environment• Using data analytics and visualization to test large data sets• Examples include AP, cash handling and Fleet InventoryServicedelivery/process reviews• Review of the operational efficiency and effectiveness of a service area• Using lean methodologies to identify more efficient and effective ways of delivering services.• Creation of process maps and identification of opportunities to streamline processes and create cost savings• Examples include Snow Clearing, Parks & Recreation and SecuritySpecialistreviews• Using specialist KPMG resources to provide assurance and recommendations across specialist service areas• Using best practice methodologies and frameworksto provide value adding insights and recommendations• Examples include, Cyber Security, IT Risk Assessments, Facilities and Real EstateControl Testing AnalysisProcess Flow ChartsOpportunity ScorecardHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 182 of 274 29© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix G: Municipal Government Service Offerings (continued)AppendixG:MunicipalGovernmentServiceOfferings(continued)Service Profiles Data Analytics BenchmarkingE.g. Weuse service profiles as partof our organizational service delivery reviews acrossareas suchas roads, parks, ITand finance.These show the key staffing andbudget requirements, servicelevels, activity, metrics andimprovement opportunities.E.g. Weused data analytics to plotcomplaints received relating tosnow clearing, showing the typesof complaints received and theirgeographic locations. This enabled the organization to track complaints more proactively and follow up on any hotspot areas.E.g. We used benchmarking to provide comparableanalysis on how security services are provided, including costs to deliver services, types of services, staffinglevels and service delivery models.HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 183 of 274 30© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix H: Unleashing tomorrow - today with AIAppendixH:Unleashingtomorrow-todaywithAITurn AI into a cornerstone of sustainable, competitivegrowthA comprehensive business strategy can seamlessly intertwine technology with your business’sgoals, transform AI from a concept into a key driver of your objectives, strategy and ROI.It's not just about tech; it's about people,striving to ensure smooth transitions and unlocking humanpotential alongside AI innovations.This holistic approach can extend to governance, supply chain, data analytics, implementation andmore, solidifyingyour operations against future challenges.Assessing opportunities Seek tounderstandhow AI can impact ordisrupt your businessand what the existingopportunities are.ScalingAI initiativesScaling up existing AI projects,aligned to the overall business strategy to help ensure success.Competitive edge Staying competitive in a rapidly evolving market where AI is disrupting business operations is key.ExecutivetrainingEvolvingtheoperatingmodel (Technology)ImplementingsolutionsBusinessstrategy–AIdisruptionOptimizingdata structureMaximizingMicrosoftCopilotintegrationGoverningandmanagingriskBrighterbusinessintelligence,poweredbyAIYour company's strategy and business intelligence are at the heart of your businessdecisions.It should be intimately linked to your artificial intelligence (AI) strategy, efforts, andgoals.ExploreandtestHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 184 of 274 31© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix H: Unleashing tomorrow - today with AI (continued)AppendixH:Unleashingtomorrow-todaywithAI(continued)4keyphasesofasuccessfulAIstrategyypgyUnderstandHyper DiagnosticDemonstrate the ”art of the possible” and the current AIlandscape, explore diverse use cases, and assess peeradoption.AI readiness assessmentDeploy AI readiness assessment to ensure thecompany is prepared from a tech, data, governance and people perspective.Perspective on AI strategyAssess AI's disruptive potential across core and support functions,demonstrateits impact on operations and costs, and establish an initial AI strategy aligned with company priorities.DesignRisk AssessmentDiscuss the potential risks and opportunities associated with the key scenarios.Opportunity assessmentPinpoint quick wins, evaluating their potentialbenefits, and conduct a high-level feasibilityassessment.Present available subsidy and grantoptions for relevant AI projects.InitiateStakeholder involvementProvide recommendations for engaging internal stakeholdersand collect insights on AI adoption throughout the company'svalue chain.Financial implications and opportunity validationQuantify the impact of various AI scenarios, calculating ROI. Identify andengage necessary people, processes, and technologies for execution.Strategic roadmapCreate a concise strategic plan, encompassing vision, values, competitive advantage, key initiatives, and a roadmap with resource allocation andKPIs.OperationalizeTransform technology services with generative AI Assessment of current IT capabilities and the foundations necessary for the implementation of the selectedgenerative AI solutionsDefine the IT delivery model forsolutions.Enterprise architecture adapted toAISupport for the integration of Gen AI into theenterprise architecture and into the organization'sroadmap.Define a Target OperatingModelOrchestrate business capabilitiesOrchestration of all business practices and underlying IT capabilities necessary for operationalization.HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 185 of 274 32© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Appendix H: AI Education and Training for executives boardsAppendixH:AIEducationandTrainingforexecutives&boardsEmbrace the future with AI, the driving force of the new economy, set to help transform your business model. Thistransformative power can drive your organization’s position in the market. Consider the impending changes and strategize for the years ahead, helping to ensure a seamless and secure integration of this groundbreaking technology.ChangestartswithyouAfirststepintheadoption ofAIinyourbusinessImplementing generative AI starts with your business priorities, supported by executive and board engagement to drive a transformation aligned with your corporate ambitions.• Presentation to various executive committees• Presentation to the Board of Directors• Role and responsibilities around AI as a board member and executive• Workshopon concrete business potential• AI strategic planAIstrategyandvalueUsecasedevelopmentImplementAIsolutionsoforganizations plan to adopt generative AI within 6 to 12 months*.Executiveandboardtraining03Discover the commercialand competitive potential of working with AI04Learn how to manage AI risk and governance as abusiness leader05Identify your productivityand automation challenges and take corrective action06Redefine your business model holistically02Foster a continuous learning culture and manage change for successful AI implementation01Understand the impact and trends of generative AI adoption in your organizationand industry60%*KPMG survey of 300 executives on generative AI, March 2023Governingandmanagingrisk(Trusted AI)WorkforcetransformationandadoptionAIData&CloudinfrastructureHighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 186 of 274 33© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Athree-parttraining programDiscover real-life uses of generative AI,tailored to your business sectorTechnologydemonstrations• See the impact of generative AI on the future of your organization through concrete, contextualized demonstrations• Assess the potential benefits for your organizationUpdatedoverviewofthisfast-pacedtechnology• Learn what is new in the world of AI• Explore industry-specific use cases that could benefit your organization• Manage AI risk and governance adequately200+Professionals dedicated to generative AIrecognized for their technical skillsand innovative strategic vision.800+Tailor-made usecases for all business sectors.KPMG,aleaderingenerativeAIBrainstormingworkshops• Identify organizational priorities for AI adoption and how to prepare your teams for changeupstream• Educate and empower key stakeholders to drive AI strategy and the governance framework at the executive level50+Board and executive education and training sessions delivered in the last year. Our team understands the challenges you face asan executive or board member and can help you build confidence and accelerate the value AI can bring to your business.AppendixH:AIEducationandTrainingforexecutivesandboards(Continued)HighlightsAppendicesStatusAudit QualityRisks and ResultsPolicies and PracticesControl DeficienciesPage 187 of 274 34© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. 34© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.https://kpmg.com/ca/en/home.html© 2026 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the LQGHSHQGHQWPHPEHUILUPVRIWKH.30*JOREDORUJDQL]DWLRQPage 188 of 274 The Corporation of the Town of Aurora Consolidated Financial Statements For the year ended December 31, 2025 DRAFTporation ofof thethe TownTow of Aurora Consolidated Financial StatemenFinanc For the year ended December 31For the year ended December Attachment 2 to Report No. FIN26-026 Page 189 of 274 The Corporation of the Town of Aurora Consolidated Financial Statements For the year ended December 31, 2025 Contents Responsibility for Financial Reporting ..............................................................................1 Independent Auditor’s Report...........................................................................................2 Consolidated Financial Statements ..................................................................................5 Consolidated Statement of Financial Position..................................................................5 Consolidated Statement of Operations and Accumulated Surplus.................................6 Consolidated Statement of Change in Net Financial Assets ...........................................7 Consolidated Statement of Change in Remeasurement Gains (Losses)........................8 Consolidated Statement of Cash Flows ............................................................................9 Notes to the Consolidated Financial Statements..........................................................11 Schedule 1 – Consolidated Schedule of Segmented Disclosure...................................44 DRAFThe Town of Aurorahe Town o ed Financial Statementsed Financial Sta ended December 31, 2025ended December 31, Contentsents FT................................................................................... ....................................................................................................... .............................................................................................................. inancial Position......................................al Position.................................... of Operations and Accumulated Surplusns and Accumulated Surpl ment of Change in Net Financial Assets ..ent of Change in Net Financial Assets .. atement of Change in Remeasurement Gatement of Change in Remeas Statement of Cash Flows ......................Statement of Cash Flows ........... the Consolidated Financial Statementsthe Consolidated Financial Statements dule 1 – Consolidated Schedule of Segm– Consolidated Schedule of Segm Page 190 of 274 0DRAFTPage 191 of 274 1 Responsibility for Financial Reporting MANAGEMENT’S REPORT The integrity, relevant and comparability of data in the accompanying consolidated financial statements are the responsibility of management. The consolidated financial statements are prepared by management in accordance with generally accepted accounting principles established by the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Accountants. They necessarily include some amounts that are based on the estimates and judgements of management. Financial data elsewhere in the report is consistent with that in the financial statements. To assist in its responsibility, management maintains accounting, budget and other controls to provide reasonable assurance that transactions are appropriately authorized, that assets are properly accounting for and safeguarded, and that financial records are reliable for preparation of financial statements. Towns Council fulfils its responsibility for financial reporting through The Town Council and its Audit Committee. The Town Council consists of the Mayor and six Councillors. The Audit Committee consists of all members of Council. KPMG LLP, Chartered Accountants, have been appointed by The Town Council to express an opinion on The Town’s consolidated financial statements. ______________________________ Rachel Wainwright-van Kessel Director, Finance ______________________________ Tom Mrakas Mayor DRAFTconsolidated financial consolidated fin agement in accordance with agement in accordance with he Public Sector Accounting Board he Public Sector Accounting Board ants. They necessarily include some ants. They necessar ments of management. Financial data ments of management. the financial statements.nancial statements. maintains accounting, budget and other counting, b sactions are appropriately authorized, that asactions are appropriately auth ded, and that financial records are reliable fed, and that financial records are re ponsibility for financial reporting through Thfinancial reporting through T wn Council consists of the Mayor and six Cwn Council consists of the Mayor and six C all members of Council.all members of Council. tered Accountants, have been appointed bytered Accountants, have been appoin e Town’s consolidated financial statementse Town’s consolidated financial stateme ____________________________ _________________________ Rachel Wainwright-van KesselRachel Wainwright-van Kessel Director, FinanceDirector, Finance ___________________________________________________ Tom MrakasTom M MayorMayor Page 192 of 274 KPMG LLP 100 New Park Place, Suite 1400 Vaughan, ON L4K 0J3 Canada Tel 905 265 5900 Fax 905 265 6390 KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP. INDEPENDENT AUDITOR’S REPORT To the Mayor and Councilors of The Corporation of the Town of Aurora Opinion We have audited the consolidated financial statements of The Corporation of the Town of Aurora (the Entity), which comprise: • the consolidated statement of financial position as at December 31, 2025 • the consolidated statement of operations and accumulated surplus for the year then ended • the consolidated statement of change in net financial assets for the year then ended • the consolidated statement of changes remeasurement gains (losses) for the year then ended • the consolidated statement of cash flows for the year then ended • and notes to the consolidated financial statements, including a summary of significant accounting policies (Hereinafter referred to as the “financial statements”). In our opinion, the accompanying financial statements present fairly, in all material respects, the consolidated financial position of the Entity as at December 31, 2025, and its consolidated results of operations, its consolidated changes in net financial assets, its consolidated remeasurement of gains (losses) and its consolidated cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our auditor’s report. We are independent of the Entity in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Page 193 of 274 2 Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Entity's ability to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Entity's financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity's internal control. Page 194 of 274 3 • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. DRAFT Chartered Professional Accountants, Licensed Public Accountants Vaughan, Canada Page 195 of 274 The accompanying notes are an integral part of these consolidated financial statements 5 Consolidated Financial Statements The Corporation of the Town of Aurora Consolidated Statement of Financial Position December 31 2025 2024 (Dollar amounts presented in '000's) Financial assets Cash (note 3)$ 11,194 $ 16,113 Taxes receivable 18,074 15,251 User fees receivable 7,241 8,925 Accounts receivable 8,630 7,364 Investments (note 5) 132,351 128,492 177,490 176,145 Liabilities Loans payable (note 6)- 12,200 Accounts payable and accrued liabilities 19,058 30,242 Deposits (note 7) 5,191 5,592 Deferred revenue (note 8) 37,133 39,733 Employee benefits liabilities (note 9) 2,539 2,344 Net long-term liabilities (note 10) 16,253 5,148 Asset retirement obligation liabilities (note 11) 436 447 80,610 95,706 Net financial assets 96,880 80,439 Non-financial assets Tangible capital assets (note 21) 637,563 624,573 Prepaid expenses 479 434 638,042 625,007 Accumulated surplus Accumulated remeasurement gains 4,737 598 Accumulated surplus from operations (note 12) 730,185 704,848 $ 734,922 $ 705,446 Contingencies and contractual obligations (notes 18 and 19) Approved by Council Mayor Chief Administrative OfficerDRAFT$$ 16,113 16 74 74 15,251 15,25 ,241 ,241 8,925 8,925 8,630 8,630 7,364 364 132,351 132,3 128,492 2 177,490 17 176,145 -- 12,200 es 19,058 19,058 30,242 5,191 5,19 5,5 37,133 37,133 3 note 9)te 9) 2,539 539 ote 10) 16,253 16,253 tion liabilities (note 11)es (note 11) 436 436 80,61080,610 96,8 ssetsssets e capital assets (note 21)e capital assets (note 2 aid expensesexpens Accumulated surplus Accumulated sur Accumulated remeasurement gaAccumulated remeasureme T20220 Accumulated surplus from oped surplus from op Contingencies and contractualContingencies and contrac TFTFTAAAroved by Councilroved by Council Page 196 of 274 The accompanying notes are an integral part of these consolidated financial statements 6 The Corporation of the Town of Aurora Consolidated Statement of Operations and Accumulated Surplus For the year ended December 31 Budget 2025 2025 2024 (Dollar amounts presented in '000's)(note 4) Revenue Taxation (note 13) $ 63,500 $64,337 $ 61,234 User fees 57,493 53,216 68,786 Grants (note 14) 10,123 9,462 7,635 Gain/(Loss) on tangible capital asset disposal 52 (343)(21) Contributed assets -13,049 8,779 Other (note 15) 20,703 20,475 18,177 151,871 160,196 164,590 Expenses General government 18,002 19,658 21,848 Protection to persons and property 18,592 18,489 18,476 Transportation services 18,760 17,648 18,864 Environmental services 39,179 38,154 36,359 Leisure and cultural services 38,641 38,166 34,470 Planning and development 2,667 2,744 2,163 135,841 134,859 132,180 Annual surplus 16,030 25,337 32,410 Accumulated surplus, beginning of year 704,848 704,848 672,438 Accumulated surplus, end of year $ 720,878 $730,185 $704,848 DRAFT2525 2024 64,337 64 $61,234 61,234 53,216 68,786 8,786 23 23 9,462 7,635 35 52 52 (343)(343 (21) -13,049 13,04 8,779 20,703 0,703 20,475 20 18,177 151,871 71 160,196 1 164 18,002 19,658 19,65 propertyty 18,592 18,592 18,48918,489 18,760 18,760 17,66 es 39,179 39,179 3838 l servicesservice 38,641 3 evelopmentevelopment 2,667 135,841 usus 16, ulated surplus, beginning of yearsurplus, beginning of year ccumulated surplus, end of yearccumulated surplus, end TAFAFRARARARDRPage 197 of 274 The accompanying notes are an integral part of these consolidated financial statements 7 The Corporation of the Town of Aurora Consolidated Statement of Change in Net Financial Assets Budget For the year ended December 31 2025 2025 2024 (Dollar amounts presented in '000's) (note 4) Annual surplus $ 16,030 $25,337 $ 32,410 Amortization of tangible capital assets 25,454 25,431 24,418 Net proceeds on disposal of tangible capital assets 127 148 Loss on disposal of tangible capital assets 343 21 Acquisition of tangible capital assets (25,842)(57,800) Contributed assets (13,049)(8,779) Change in prepaid expenses (45)(134) Change in net financial assets excluding net remeasurement gains 41,484 12,302 (9,716) Net remeasurement gain 4,139 1,427 Change in net financial assets 41,484 16,441 (8,289) Net financial assets, beginning of year 80,439 80,439 88,728 Net financial assets, end of year $121,923 $96,880 $ 80,439 DRAFT20252025 2024 $$25,337 $32,410 2,410 454 454 25,431 24,418 18 127 127 148 343 34 21 (25,842)(25 (57,80 (13,049)(8 (45) xcluding uding 41,484 41,484 12,30212,302 ncial assetsncial assets 41,484 assets, beginning of yearassets, beginning of 80, ancial assets, end of yearassets, end of year $$TAFRARARDRPage 198 of 274 The accompanying notes are an integral part of these consolidated financial statements 8 The Corporation of the Town of Aurora Consolidated Statement of Change in Remeasurement Gains (Losses) Budget For the year ended December 31 2025 2025 2024 (Dollar amounts presented in '000's) Accumulated remeasurement gains (losses), beginning of year $$598 $ (829) Unrealized gain on principal protected notes (note 5)4,139 1,427 Realized losses reclassified to statement of operations -- Accumulated remeasurement gains, end of year $$4,737 $598 DRAFT$$598 $(829)(829) 4,139 ,139 1,427 - s, end s, end $$$4,737 4,73 T202 TAFAPage 199 of 274 The accompanying notes are an integral part of these consolidated financial statements 9 The Corporation of the Town of Aurora Consolidated Statement of Cash Flows For the year ended December 31 2025 2024 (Dollar amounts presented in '000s) Operating transactions Annual surplus $25,337 $ 32,410 Non-cash charges to operations: Amortization of tangible capital assets 25,431 24,418 Accretion for asset retirement obligation liabilities 20 19 Loss on disposal of tangible capital assets 343 21 Contributed assets (13,049)(8,779) Unrealized gain on principal protected notes (note 5)4,139 1,427 Changes in non-cash assets and liabilities: Taxes receivable (2,823)(1,390) User fees receivable 1,684 (2,277) Accounts receivable (1,266)1,798 Accounts payable and accrued liabilities (11,184)613 Deposits (401)780 Deferred revenue (2,600)(19,293) Employee benefit liabilities 195 183 Prepaid expenses (45)(134) Total Operating Transactions 25,781 29,796 Investing transactions Acquisitions of tangible capital assets (25,842)(57,800) Net proceeds on disposal of tangible capital assets 127 148 Asset retirement obligations (31)34 Sale/(Purchase) of porfolio investments, net (3,859)26,303 Total investing transactions (29,605)(31,315)DRAFT2024 337 337 $32,410 32,410 25,431 2 24,418 20 0 19 343 343 21 (13,049)(13,049)(8,779 ed 4,139 4,139 and liabilities:bilities (2,823)(2,823 1,684 1,684 ee (1,266 ble and accrued liabilitiesble and accrued liabilities (11, evenueevenue yee benefit liabilities yee benefit liabilities paid expenses expens Operating TransactionsTransactions Investing transactionsnvesting transact Acquisitions of tangible capital assisitions of tangible cap Net proceeds on disposal of taneeds on disposal of ta assetsD ent o Sale/(Purchase) of porfe) of net otal investing transactotal investing transac TPage 200 of 274 The accompanying notes are an integral part of these consolidated financial statements 10 Financing transactions Advances / (principal repayments) on long-term liabilities 11,105 (878) Advances / (principal repayments) on loans payable (12,200)1,279 Total financing transactions (1,095)401 Decrease in cash (4,919)(1,118) Cash, beginning of year 16,113 17,231 Cash, end of year $11,194 $ 16,113 DRAFT(878(8 1,279 401 919)919)(1,118)(1,118) 16,113 16,1 17,231 1 $$11,194 $16,113 TTFTFTFTAFTPage 201 of 274 11 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) Notes to the Consolidated Financial Statements 1. Summary of Significant Accounting Policies The Corporation of the Town of Aurora (the “Town”) is a municipality in the Province of Ontario. The Town conducts its operations guided by the provisions of provincial statutes such as the Municipal Act, Municipal Affairs Act, and related legislation. Management's Responsibility The consolidated financial statements of the Town are the responsibility of management. They have been prepared in accordance with Canadian public sector accounting standards established by the Public Sector Accounting Board ("PSAB") of The Chartered Professional Accountants of Canada. Basis of Consolidation The consolidated financial statements reflect the assets, liabilities, revenue, expenditures and fund balances of the Town and the Aurora Public Library Board (the "Board"). The Board is accountable for the administration of its financial affairs and resources to the Town and is owned by the Town. All inter- organizational and inter-fund transactions and balances are eliminated. Non-consolidated entities The following regional municipality and local boards are not consolidated and should be contacted directly if examination of their annual financial statements is desired: The Regional Municipality of York ("York Region"); The York Region District School Board; The York Catholic District School Board; The Town collects and administers tax levies on behalf of these entities. These tax levies are not recorded in the Town's financial statements.Tn”) is a municipality in the n”) is a municipality ons guided by the provisions of ons guided by the provision Municipal Affairs Act, and related Municipal Affairs Act, and related ents of the Town are the responsibilthe Town are pared in accordance with Canadian publrdance wi hed by the Public Sector Accounting Boahed by the Public Sector Ac nal Accountants of Canada.al Accountants of Canada. financial statements reflect the assetements reflect the asse d fund balances of the Town and the Aud fund balances of the Town and the Au . The Board is accountable for the ad. The Board is accountable nd resources to the Town and is ownd resources to the Town a zational and inter-fund transactions and zational and inter-fund transactions n-consolidated entitiesconsolidated entities The following regional municipality aowing regional municipality a should be contacted directly if examshould be contacte desired:desired: The Regional MunicipThe Regional Munic The York Region York The York CatYork The Town collecThe Town colle levies are notlevies are not Page 202 of 274 12 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Basis of Accounting Revenue and expenses are reported on the accrual basis of accounting whereby revenue is recognized as it is earned and measurable; and expenses are recognized in the period that goods and services are acquired, a liability is incurred, or transfers are due. Cash Cash is comprised of cash on hand and cash held in financial institutions. Government Transfers Government transfers, which include legislative grants, are recognized in the consolidated financial statements in the period in which the events giving rise to the transfers occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made, except to the extent possible that the transfer stipulations give rise to an obligation that meets the definition of a liability. Transfers are recognized as deferred revenue when transfer stipulations give rise to a liability. Transfer revenue is recognized in the consolidated statement of operations as the stipulated liabilities are settled.DRAFTTl basis of accounting whereby l basis of accounting whe measurable; and expenses are measurable; and expenses ar es are acquired, a liability is incurred, es are acquired, a liability is incurred, nd and cash held in financial institutionsheld in fina which include legislative grants, are reh include legislative grants, are statements in the period in which the eents in the period in which the e r, providing the transfers are authorizedhe transfers are authorize and reasonable estimates of the amounnd reasonable estimates of the amoun ossible that the transfer stipulations givossible that the transfer stip definition of a liability. Transfers are rdefinition of a liability. Transf ransfer stipulations give rise to a liabilityransfer stipulations give rise to a lia consolidated statement of operations asonsolidated statement of operations a Page 203 of 274 13 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Financial Instruments PS 3450 Financial Instrument establishes standards on how to account for and report all types of financial instruments including derivatives. Financial instruments include primary instruments (such as receivables, payables, and equity instruments) and derivative financial instruments (such as financial options, futures and forwards, interest rate swaps and currency swaps). The Town’s investments in Principal Protected Notes (PPN) meet the requirements of a financial instrument that has an embedded derivative included in the financial instrument. The standards allow for the financial instruments that contain one or more embedded derivatives; the Town may designate the entire hybrid (combined) instrument carried at fair value. This designation is irrevocable. The Town has made an election for the PPN to report the combined instrument at fair value. Any unrealized gains and losses are reported through a new statement called statement of remeasurement gains and losses. Unrealized gains and losses are realized upon settlement of the financial instrument when the financial instrument is sold or reaches maturity. Tangible Capital Assets Tangible capital assets are non-financial assets that are not generally available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. Tangible capital assets are recorded at cost, less accumulated amortization. Cost includes all costs directly attributable to acquisition, construction, development or betterment of the tangible capital asset including transportation costs, installation costs, design and engineering fees, legal fees, and site preparation costs. Contributed tangible capital assets are recorded at fair value at the time of the donation, with a corresponding amount recorded as revenue. Amortization is recorded on a straight-line basis over the estimated life of the tangible capital asset using the following rates.DRAFTTds on how to account for and ds on how to account for including derivatives. Financial including derivatives. Financia such as receivables, payables, and such as receivables, payables, and l instruments (such as financial options, l instruments (such as financial options, waps and currency swaps). The Townaps and currency sw Notes (PPN) meet the requirements (PPN) meet th embedded derivative included in the derivative w for the financial instruments that conw for the financial instrum s; the Town may designate the entire hybrthe Town may designate the ent ir value. This designation is irrevocableue. This designation is irrevocab the PPN to report the combined instrumeo report the combined instrume and losses are reported through a are reported through a measurement gains and losses. Unrealmeasurement gains and losses. Unreal n settlement of the financial instrument wn settlement of the financial i reaches maturity.reaches maturity. ible Capital Assetsible Capital Assets Tangible capital assets are non-financial ble capital assets are non-financial discharge existing liabilities and are hee existing liabilities and are he have useful lives extending beyondhave useful lives ex in the ordinary course of operatiin the ordinary course o Tangible capital assets are re capital assets are includes all costs directlyll costs directly betterment of the tangof th costs, design andgn a Contributed tangContributed tan donation, witdonation, wit recorded orecorded o set uset u Page 204 of 274 14 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Tangible Capital Assets (continued) General Buildings 10 - 50 years Landscaping & Other 5 - 20 years Vehicles 7 - 15 years Computer and other 4 - 10 years Machinery and Equipment 7 - 20 years Library Collection 7 years Facilities (excluding Buildings) 5 - 50 years Infrastructure Roads 20 - 36 years Signage 1 - 36 years Underground and Other Networks 15 - 100 years Bridges and Other Structure 15 - 40 years One half of the annual amortization is charged in the year of acquisition and in the year of disposal. Tangible capital assets under construction are not amortized until such a time that they are available for productive use. Tangible capital assets are reviewed for impairment whenever events or changes in circumstances indicate that a tangible capital asset no longer contributes to the Town's ability to provide goods and services or that the value of the future economic benefits associated with the tangible capital assets is below the carrying value. Tangible capital assets to be disposed of would be separately presented in the statement of financial position and reported at the lower of carrying amount or fair market value less costs to sell and are no longer amortized. The tangible capital assets classified as held-for-sale would be presented separately in the appropriate asset section of the statement of financial position. No impairment was identified during the year.DRAFTT10 - 50 years0 years 5 - 20 yearsears 7 - 15 year 4 - 10 ye nt 7 - 20 ings)ings) and Other Networksorks d Other Structured Other Stru of the annual amortization is charged in tof the annual amortization is cha disposal.dispos ngible capital assets under construction ible capital assets under construction they are available for productive use.e available for productive use. Tangible capital assets are reviewedTangible capital as in circumstances indicate that a tin circumstances indic Town's ability to provide gon's ability to provid economic benefits assocc benefits assoc carrying value. Tangiblealue. Tangible presented in the stan th carrying amount omoun The tangible cThe tangible separately inseparately in No impaiNo impai Page 205 of 274 15 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Asset Retirement Obligation Liabilities An asset retirement obligation liability is recognized when, as at the financial reporting date, all the following criteria are met: There is a legal obligation to incur retirement costs in relation to a tangible capital asset; The past transaction or event giving rise to the liability has occurred; It is expected that future economic benefits will be given up; and A reasonable estimate of the amount can be made. The Town’s ARO liability stems from the removal of asbestos in several of the buildings owned by the Town. The ARO liability for removal of asbestos has been based on actual demolition cost of a building containing asbestos and has been recognized under modified retroactive method. The Town has also identified associated costs related to the asbestos disposal and calculated a cost per square foot, which was applied to the remaining buildings built before 1990. Where renovations had taken place, the gross area of the structure was pro-rated to account for partial abatement. Assumptions used in the calculations are revised on an annual basis. The liability is discounted using a present value calculation and adjusted annually for accretion expense. The recognition of a liability resulted in an accompanying increase to the respective tangible capital assets. The buildings tangible capital assets affected by the asbestos liability are being amortized with the building following the amortization accounting policies outlined in note.DRAFTTzed when, as at the financial zed when, as at the finan t costs in relation to a tangible capital t costs in relation to a tangible capital giving rise to the liability has occurred;ise to the liabili economic benefits will be given up; andits will b e of the amount can be made.e of the amount can be made. y stems from the removal of asbestos ms from the removal of asbesto e Town. The ARO liability for removal ofThe ARO liability for removal of emolition cost of a building containing at of a building containing er modified retroactive method. The Ter modified retroactive method. The T osts related to the asbestos disposal andosts related to the asbestos d ch was applied to the remaining buildch was applied to the remain tions had taken place, the gross area tions had taken place, the gross a ount for partial abatement. Assumptionsunt for partial abatement. Assumption n an annual basis.annual basis. The liability is discounted using a prey is discou for accretion expense. The recognfor accretion expens increase to the respective tangincrease to the respect assets affected by the asbaffected by the as following the amortizatiothe amortizatio Page 206 of 274 16 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Non-pension Post-employment Benefits, Compensated Absences &Termination Benefits The Town accrues its obligations under employee benefit plans as the employees render the services necessary to earn employee future benefits. The Town has adopted the following valuation methods and assumptions: a) Actuarial cost method: Accrued benefit obligations are computed using the projected benefit method prorated on service, as defined in PSAB 3250 and PSAB 3255. The objective under this method is to expense each member's benefit under the plan taking into consideration projections of benefit costs to and during retirement. Under this method an equal portion of total estimated future benefit is attributed to each year of service. b) Accounting policies: Actuarial gains and losses are amortized on a linear basis over the expected average remaining service life ("EARSL") (expected remaining payment period in respect of the retiring allowance) of members expected to receive benefits under the plan, with amortization commencing in the period following the determination of the gain or loss. Obligations are attributed to the period beginning on the member's date of hire and ending on the expected date of termination, death or retirement, depending on the benefit value. c) Workplace Safety and Insurance Board (WSIB): The costs of WSIB obligations are actuarially determined and are expensed in the period they occur. Any actuarial gains and losses that are related to WSIB benefits are recognized immediately in the period they arise.DRAFTTd Absences &Termination d Absences &Term ee benefit plans as the employees ee benefit plans as the employee oyee future benefits. The Town has oyee future benefits. The Town has and assumptions:and assumptions: s are computed using the projected puted usin ice, as defined in PSAB 3250 and PSAB PSAB 3 method is to expense each member's benethod is to expense each mem onsideration projections of benefit costderation projections of benefit c er this method an equal portion of totamethod an equal portion of tota ributed to each year of service.ch year of service. ng policies:ng polici arial gains and losses are amortized on aarial gains and losses are am verage remaining service life ("EARSL"verage remaining service life ("E period in respect of the retiring allowanperiod in respect of the retiring allow benefits under the plan, with ambenefits under the plan, with am following the determination of theollowing the determination of the the period beginning on the period be expected date of terminatioexpected date value.value c) Workplace Safety anWorkplace Safety a The costs of WScosts in the period e pe WSIB beneSIB be Page 207 of 274 17 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Pension agreements The Town makes contributions to the Ontario Municipal Employees' Retirement System ("OMERS"), a multi-employer public sector pension fund, based on the principles of a defined benefit plan, which specifies the amount of the retirement benefit to be received by the employees on the basis of predefined retirement age, length of eligible service and rates of remuneration over a fixed period of time. Because OMERS is a multi-employer pension plan, any pension plan surpluses or deficits are a joint responsibility of all participating Ontario municipalities and their employees. As a result, the Town does not recognize any share of the OMERS pension surplus or deficit. Accordingly, contributions made during the year are expensed. Deposits The Town receives deposits on building permits and site plan applications that ensure restitution of any potential damage caused by the developer. These deposits are held until the work has been completed, at which point in time, the deposit is returned. Deferred Revenue Deferred revenue represents user charges and fees which have been collected, but for which the related services have yet to be performed. These amounts will be recognized as revenue in the fiscal year the services are performed. The Town receives development charges under the authority of provincial legislation and Town by-laws. These funds, by their nature, are restricted in their use and, until applied to specific capital works, are recorded as deferred revenue (formerly obligatory reserve funds).DRAFTTnicipal Employees' Retirement nicipal Employees' Retirem ctor pension fund, based on the ctor pension fund, based on th ecifies the amount of the retirement ecifies the amount of the retirement the basis of predefined retirement age, the basis of predefined retirement age, muneration over a fixed period of time.uneration over a fixed er pension plan, any pension plan surplun plan, any pen of all participating Ontario municipalitiesng Onta Town does not recognize any share of Town does not recognize an . Accordingly, contributions made durinAccordingly, contributions made ives deposits on building permits and ives deposits on building pe tution of any potential damage caustution of any potential dam are held until the work has been complare held until the work has been it is returned.it is ret ferred Revenuerred Re Deferred revenue represents user charrevenue represents user char for which the related services havfor which the relate recognized as revenue in the fisrecognized as revenue The Town receives develoown receives deve legislation and Town by- and Town by- use and, until applied til ap (formerly obligatorybliga Page 208 of 274 18 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Use of Estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The principal estimates used in the preparation of these financial statements are the allowance for doubtful accounts, taxes receivable, post-employment benefits liabilities, accrued liabilities, the net amount of development charges, the estimated useful lives of tangible capital assets, fair value of contributed assets, asset retirement obligations, and valuation of tangible capital assets. Actual results could differ from management's best estimates as additional information becomes available in the future. Contributed Assets Subdivision streets, lighting, sidewalks, drainage, and other infrastructure and in some instances park fixtures and trail networks are required to be provided by subdivision developers. Upon completion they are assumed by the Town and recorded at fair value at the date of assumption. The Town is generally not involved in the construction of these assets. In some instances, the Town may construct these assets on the developer's behalf on a fully cost recoverable basis. Under either scenario the Town does not budget for the contributions from the developer or the capital expenditure.DRAFTTce with Canadian public sector ce with Canadian public se make estimates and assumptions make estimates and assumption s and liabilities and disclosure of s and liabilities and disclosure of te of the financial statements, and the te of the financial statements, and the penses during the reporting period. Thenses during the rep aration of these financial statements aren of these financi s, taxes receivable, post-employment beivable, po the net amount of development chthe net amount of dev ngible capital assets, fair value of contrigible capital assets, fair value ions, and valuation of tangible capita, and valuation of tangible cap m management's best estimates as addgement's best estimates as add n the future. setsets n streets, lighting, sidewalks, drainage, an streets, lighting, sidewalks, d nstances park fixtures and trail networknstances park fixtures and trail ne ivision developers. Upon completion tivision developers. Upon completion corded at fair value at the date of assumpded at fair value at the date of assump in the construction of these assets. In onstruction of these assets. In these assets on the developer's bethese assets on th either scenario the Town does noeither scenario the To or the capital expenditure.e capital expenditure Page 209 of 274 19 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 1. Summary of Significant Accounting Policies (continued) Revenue Recognition The Town recognizes revenue in accordance with PS 3400, Revenue (“PS 3400”). Under this standard, revenue transactions are classified and recognized based on the presence or absence of performance obligations: Revenue with Performance Obligations: Revenue is recognized when the organization satisfies the performance obligation(s) in the agreement. Performance obligations are satisfied either at a point in time or over time, depending on the nature of the transaction. Revenue without Performance Obligations: Revenue is recognized when the organization has the right to the revenue. This includes transactions such as grants or contributions that do not require the organization to deliver specific goods or services in return. Revenue is measured based on the consideration specified in the agreement, net of any discounts or rebates, and adjusted for the probability of collection, where applicable. This accounting policy is consistent with the requirements of PS 3400 and reflects the Town’s approach to recognizing revenue in a reliable and relevant manner. Revenues are recognized as follows: a) Taxation revenue is recognized as revenue when it is authorized and the taxable event occurs. For property taxes, the taxable event is the period for which the tax is levied. Related penalties and interest are recognized as revenue in the year that they are earned. As the Town's total taxes receivable are based on management's best estimates at the time, it is possible for the final amount collected to differ as a result of property value reassessments arising from audits, appeals or court decisions. b) User fees and other revenues are reported when a performance obligation has been satisfied through the delivery of a good or service or when authority to claim or retain an economic inflow exists and a past transaction or event that gives rise to an asset has been identified.DRAFTTPS 3400, Revenue (“PS 3400”). PS 3400, Revenue (“PS 340 assified and recognized based on assified and recognized based o gations:gations ations: Revenue is recognized when thations: Revenue is recformance obligation(s) in the agreemmance obligation(s g e satisfied either at a point in time or oveeither at a po of the transaction.on. formance Obligations: Revenue is recognormance Obligations: Revenue ishe right to the revenue. This includes trght to the revenue. This includesggg ontributions that do not require the orgons that do not require the org ds or services in return.s in return. e is measured based on the consie is measured based on ment, net of any discounts or rebates, anment, net of any discounts o collection, where applicable. This accouncollection, where applicable. This requirements of PS 3400 and reflects trequirements of PS 3400 and reflec revenue in a reliable and relevant marevenue in a reliable and relevant ma Revenues are recognized as follows:es are recognized as follows: a) Taxation revenue is recognia) Taxation reve taxable event occurs. For taxable event oc which the tax is leviedwhich the tax is le revenue in the yeavenue in the yea receivable are bivabl possible for thble reassessmssess b) User feUser fe hashas aa Page 210 of 274 20 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) c) Grants - Conditional grant revenue is recognized to the extent the conditions imposed on it have been fulfilled. - Unconditional grant revenue is recognized when monies are receivable. d)Investment income earned on surplus funds is reported as revenue in the period earned. Investment income earned on deferred revenue amounts such as development charges and parkland allowances, is added to the associated funds and forms part of the respective deferred revenue balance. Investment income earned on the Town's reserve fund balances is added to the associated funds and forms part of the respective period ending reserve fund balance. Reserve fund balances in a debit (over-allocated) position are similarly charged interest. e) Development related fees and charges are recognized over the period of services or when required expenses occur if applicable, net of development. 2. Future Accounting Pronouncements These standards and amendments were not yet effective for the year ended December 31, 2025, and have therefore not been applied in preparing these financial statements. Management is currently assessing the impact of these standards on the future financial statements. The conceptual framework for financial reporting in the public sector was revised and 2024-2025 Annual Improvements to Public Sector Accounting Standards were issued. The PSAB approved amendments providing terminology updates to align various sections of the PSAS Handbook with PSAB's Conceptual Framework and Reporting Model. These revisions and amendments are effective for fiscal years beginning on or after April 1, 2026 (the Town's December 31, 2027 year end).DRAFTTthe extent the conditions the extent the co zed when monies are receivable.zed when monies are receivabl s funds is reported as revenue in the s funds is reported as revenue in the on deferred revenue amounts suchdeferred revenue arkland allowances, is added to the assoowances, is he respective deferred revenue balanceferred r arned on the Town's reserve fund balaarned on the Town's reserve fu funds and forms part of the respectivds and forms part of the respec alance. Reserve fund balances in a deReserve fund balances in a de similarly charged interest.rged interest. ment related fees and charges are recoment related fees and charg ces or when required expenses occur if aces or when required expense RAture Accounting Pronouncementsre Accounting Pronouncements These standards and amendments weandards and amendments we December 31, 2025, and have therefDecember 31, 2025 financial statements. Managemefinancial statements. standards on the future financdards on the future The conceptual fe conceptual frevised and 20sed a p Standards wndard terminolormino PSAB'PSAB' ameame 22 Page 211 of 274 21 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) PS 1202, Financial Statement Presentation, will replace the current section PS 1201. This guideline is effective for fiscal years beginning on or after April 1, 2026 (the Town's December 31, 2027 year end). PS 3251, Employee Benefits, will replace the current sections PS 3250 and PS 3255. The proposed section is currently pending final approval, with an expected effective date of April 1, 2029 (the Town's December 31, 2030 year end). PS 3150, Tangible Capital Assets. The PSAB has issued amendments related to PS 3150 in May 2025 as a result of implementing its Government Not-for-Profit Strategy, which incorporates the PS 4200 series into public sector accounting standards with potential customization. The amendments to this section are effective for fiscal periods beginning on or after April 1, 2030 (the Towns's December 31, 2031 year end). PS 3155, Intangible Assets, will replace the current section PSG 8, Purchased Intangibles. The proposed section is currently pending final approval and an effective date for the proposed standard is currently not known.PS 3150, Tangible Capital Assets. The PSAB has issued amendments related to PS 3150 in May 2025 as a result of implementing its Government Not-for-Profit Strategy, which incorporates the PS 4200 series into public sector accounting standards with potential customization. The amendments to this section are effective for fiscal periods beginning on or after April 1, 2030 (the first effective year for the Town is being the year ending December 31, 2031). PS 3155, Intangible Assets, will replace the current section PSG 8, Purchased Intangibles. The proposed section is currently pending final approval and an effective date for the proposed standard is currently not known.DRAFTTeplace the current eplace the currefiscal years beginning on scal years beginninpp 31, 2027 year end).31, 2027 year end). ace the current sections PS 3250 ace the current sections PS 3250 is currently pending final approval, is currently pendin of April 1, 2029 (the Town's December 31f April 1, 2029 (the Tow al Assets. The PSAB has issued amendmal Assets. The PSAB has May 2025 as a result of implementing itsMay 2025 as a result of imple r-Profit Strategy, which incorporates theProfit Strategy, which incorporate c sector accounting standards with poteor accounting standards with pot . The amendments to this section are eendments to this section are e ginning on or after April 1, 2030 (the Towafter April 1, 2030 (the Tow ar end).ar end). S 3155, Intangible Assets, will replace thS 3155, Intangible Assets, will rePurchased Intangibles. The proposed sePurchased Intangibles. The proposgpgg approval and an effective date for theapproval and an effective date for th known.PS 3150, Tangible Capital Aknown.PS 3150, Tangible Capital A amendments related to PS 3150mendments related to PS 3150 its Government Not-for-ProfitGovernm series into public sector aseries into pub customization. The amcustomization. T periods beginning onperiods beginning o Town is being the wn is being the PS 3155, In3155Purchaseurchas approvapprov knoknoD Page 212 of 274 22 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 3. Cash The Town's bank accounts are held at a chartered bank. The bank accounts earn interest at composite prime rate minus 1.95%. As at December 31, 2025, the rate is 2.50% (2024 – 3.50%). The Town has an overdraft credit facility agreement with a chartered bank, to be used for day to day operations. The maximum credit limit is $514 with interest calculated using the composite prime rate minus 0.25%. As at December 31, 2025, the rate is 4.20% (2024 – 5.20%) and the outstanding balance is $Nil (2024 - $Nil). The Town has letters of credit outstanding with the bank as at December 31, 2025 of $486 (2024 - $486), which were required by its utilities provider for security on a development project.DRAFTTk. The bank accounts earn k. The bank accou December 31, 2025, the rate December 31, 2025, the eement with a chartered bank, to be eement with a chartered bank, to be mum credit limit is $514 with interest mum credit limit is $514 with interest ate minus 0.25%. As at December 31, 202e minus 0.25%. As at D the outstanding balance is $Nil (2024 - $tstanding balanc utstanding with the bank as at Decemberthe bank were required by its utilities provider forwere required by its utilities APage 213 of 274 23 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 4. Budget Reconciliation The Budget for 2025 adopted by Council on November 28, 2024 was prepared on a basis not consistent with that used to report actual results (Canadian public sector accounting standards). The budget was prepared on a modified accrual basis, while Canadian public sector accounting standards now require financial statements to be prepared on a full accrual basis. Accordingly, the budget expensed all tangible capital expenditures rather than including amortization expense. As a result, the budget figures presented in the statements of operations and change in net financial assets represent the 2025 budget adopted by Council with adjustments as follows: Revenue Expense Net Council approved budget: Operating - Town & Library $88,462 $ 88,462 $ - Operating - water /sewer 37,425 37,425 - Capital (for multiple years) 30,870 (30,870) Total Council approved budget 125,888 156,758 (30,870) Less: Multiple years capital (30,870) 30,870 debt principal payment1 (1,095) 1,095 TCA operating (351) 351 Plus: Non-TCA capital 3,555 (3,555) transfers to/from other funds2 (3,668) (17,609) 13,941 transfers from deferred revenue 29,651 29,651 amortization expense3 25,454 (25,454) Adjusted budget per the consolidated statement of operations $ 151,871 $ 135,841 $ 16,030 T28, 2024 was prepared on 28, 2024 was prep tual results (Canadian public tual results (Canadian p prepared on a modified accrual prepared on a modified accru ng standards now require financial ng standards now require financial crual basis. Accordingly, the budget crual basis. Accordingly, the budget ures rather than including amortizatiores rather than inclu es presented in the statements of operatesented in the state represent the 2025 budget adopted by Cthe 2025 bud Revenueevenue Expen et: Library $$88,462 88,462 $$ r /sewer 37,425 37,425 ultiple years)ultiple y uncil approved budgetuncil approved bu s: : Multiple years capitalMultiple years capital debt principal paymentdebt principal payment11 TCA operatingA operatin Plus:Plus: Non-TCA capital Non-TCA capit transfers to/from other f transfers to/from transfers from deferreransfers from defer amortization expeortization expe Adjusted budget perudge consolidated staated AFAPage 214 of 274 24 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 4. Budget Reconciliation (continued) 1 “Debt principal payments" are considered a repayment of a long-term liability and are not considered an expense under accrual accounting - only the related interest portion remains a valid expense under accrual accounting. 2 'Transfers to/from other funds" represents transfer to/from reserves for expenditures and is not considered a revenue source under accrual accounting. 3 Under accrual accounting, costs related to the acquisition of "Tangible Capital Assets" are recorded on the statement of financial position - only the amortization of existing Tangible Capital Assets is included as an expense. 5. Financial Instruments All financial instruments must be classified in accordance with the significance of the inputs used in making fair value measurements. The fair value hierarchy prioritizes the valuation techniques used to determine the fair value of a financial instrument based on whether the inputs to those techniques are observable or unobservable: Level 1: when valuation can be based on quoted prices in active markets for identical assets and liabilities; Level 2: when they are valued using quoted prices for similar assets and liabilities, quoted prices in markets that are not active, or models using inputs that are observable; and Level 3: when their values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.DRAFTTof a long-term liability andof a long-term liab counting - only the related counting - only the re ccrual accounting.ccrual a nts transfer to/from reserves for nts transfer to/from reserves for nue source under accrual accounting.nue source under accrual accounting. ated to the acquisition of "Tangible Capto the acquisition ent of financial position - only the amortncial position sets is included as an expense.as an ex AFments must be classified in accordance we classified in accordance d in making fair value measurements. in making fair value measurements. e valuation techniques used to determine valuation techniques used t t based on whether the inputs to thoset based on whether the inputs rvable:rvable Level 1: when valuation can be basedvel 1: when valuation can be basedidentical assets and liabilities;tical assets and liabilities; Level 2: when they are valued Level 2: when tliabilities, quoted prices in maliabilities, quoted y that are observable; andthat are observable; Level 3: when their valu 3: when their va cash flow methodoloow methodolo model assumptionssum Page 215 of 274 25 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 5. Financial Instruments (continued) Fair value inputs are taken from observable markets where possible, but if they are unavailable, judgement is required in establishing fair value. The Town's fair value hierarchy is classified as Level 2 for PPN. The classification for disclosure purposes has been determined in accordance with generally accepted pricing models, based on discounted cash flow analysis, with the most significant inputs being the contractual terms of the instrument and the market discount rates that reflect the credit risk of counterparties. All other financial instruments are classified as Level 1. The carrying amount of cash, investments, property tax receivables, accounts receivable, customer deposits, accounts payable and accrued liabilities, employee future benefits liabilities, long-term liabilities, and contract holdbacks approximate their fair value due to the short-term maturity of these financial instruments. The carrying value and fair value of the Town’s other financial instruments are as follows: 2025 2024 Carrying Value Fair Value Carrying Value Fair Value Assets: Level One: Portfolio investments $ 83,009 $ 84,038 $ 83,683 $ 84,503 Bonds 1,028 881 1,624 2,369 GICs 33,830 33,478 31,841 33,205 Level Two: Principal protected notes 14,484 14,484 11,344 11,344 $ 132,351 $ 132,881 $ 128,492 $ 131,421 DRAFTTere possible, but if they are ere possible, but if r value. The Town's fair value r value. The Town's fair he classification for disclosure he classification for disclosu ce with generally accepted pricing ce with generally accepted pricing alysis, with the most significant inputs alysis, with the most significant inputs ment and the market discount rates thament and the market d arties. All other financial instruments . All other financ , investments, property tax receivables, investments, property ta its, accounts payable and accrued liabilis, accounts payable and accrue long-term liabilities, and contract holdba-term liabilities, and contract hold the short-term maturity of these financia-term maturity of these financia e and fair value of the Town’s other finaof the Town’s other fina 2025 Carrying ing Valuee Assets:s: Level One:e: Portfolio investmentsPortfolio invest $ BondsBonds GICsICs Level Two: Principal protectal pro notes Page 216 of 274 26 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 5. Financial Instruments (continued) Credit Risk Credit risk is the risk of a financial loss to the Town if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Such risks arise principally from certain financial assets held by the Town consisting of accounts receivables. As at December 31, 2025 there were no significant balances of accounts receivable due from any single customer. There were no write-offs during the year including any for the write offs related to section 354 of the Municipal Act, 2001 which was approved by the Town Council. The Town actively monitors accounts receivable and has the right to enforce payment as per the contract. Liquidity Risk Liquidity risk is the risk that the Town will not be able to meet its obligations as they become due. The Town’s objective is to have sufficient liquidity to meet these liabilities when due. The Town monitors its cash balance and cash flows generated from operations to meet its liquidity requirements. DRAFTTn if a customer or counterparty n if a customer or counterp ctual obligations. Such risks arise ctual obligations. Such risks arise by the Town consisting of accounts by the Town consisting of accounts were no significant balances of accouno significant ba tomer. There were no write-offs during tre were no w related to section 354 of the Municipal n 354 o Town Council. The Town actively monitoTown Council. The Town activ ht to enforce payment as per the contraco enforce payment as per the con he risk that the Town will not be able toTown will not be able to due. The Town’s objective is to have suffdue. The Town’s objective is t hen due. The Town monitors its cash balhen due. The Town monitors it erations to meet its liquidity requirementerations to meet its liquidity requir Page 217 of 274 27 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 5. Financial Instruments (continued) 2025 Carrying Value Within 1 Year 1-5 Years Later than 5 Years Total Liabilities Accounts payable and accrued liabilities 19,058 19,058 - - 19,058 Deposits 5,191 2,024 3,167 - 5,191 Net long-term liabilities 16,253 820 3,575 11,858 16,253 $ 40,502 $ 21,902 $ 6,742 $11,858 $ 40,502 2024 Carrying Value Within 1 Year 1-5 Years Later than 5 Years Total Liabilities Loans payable $ 12,200 $ 12,200 - - $ 12,200 Accounts payable and accrued liabilities 30,242 30,242 - - 30,242 Deposits 5,592 2,181 3,411 - 5,592 Net long-term liabilities 5,148 904 1,461 2,783 5,148 $ 53,182 $ 45,527 $ 4,872 $ 2,783 $ 53,182 T20252025 n 1 n 1 YearYear 1-5 Years Later than 5 YearsYe Total 9,058 19,058 58 - - 1 5,191 5 2,024 3,167 3,16 - 16,253 16,253 820 3,575 3,575 11,858 $ 40,502 $ 40,502 $ 21,902 $ 21,90 $ 6,742 742 $11,8 $1 202424 Carrying g Value Within 1 W YearY bilitiesilities Loans payables payab $ 12,200 $ 12,200 $$ Accounts payable and s payable an accrued liabilitiesaccrued liabilities 30,2 DepositsDeposits Net long-term liabilitiesong-term liabilities FTAFAFRAPage 218 of 274 28 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 5. Financial Instruments (continued) Market Risk Market risk is the risk that changes in market price, such as foreign exchange rates, interest rates and other price risks, will affect the Town’s net results of operations or the fair value of its holdings of financial instruments. Foreign currency risk – the Town is not exposed to any significant currency risk due to limited foreign currency transactions. Interest rate risk – the Town limits its exposure to interest rate risk by issuing long-term fixed rate debt in the form of debentures, and promissory notes. At December 31, 2025, the Town did not hold financial assets or financial liabilities that expose it to significant variation in cash flow due to fluctuations in interest rates. 6. Loans payable For the purposes of constructing Town Square consisting of a new multi-purpose building, new outdoor square, bridge between the existing library and new multipurpose building and enhancements to existing nearby buildings, the Town arranged for a construction line of credit (LOC #1) through Infrastructure Ontario on October 19, 2020. This line of credit is fully open with no security covenant or other conditions, bears a monthly variable interest rate and interest is paid monthly. At December 31, 2024, the interest rate was 4.20%. On February 18, 2025, LOC #1 was converted into a 20 year long term debenture. As of December 31, 2025, the outstanding balance on the Aurora Town Square construction line of credit (LOC #1) is $Nil (2024 - $4,000). DRAFTTice, such as foreign exchange ice, such as foreign excha affect the Town’s net results of affect the Town’s net results o f financial instruments.f financ t exposed to any significant currency risexposed to any signifactions.ns.pp limits its exposure to interest rate risk limits its exposure to inten the form of debentures, and promisson the form of debentures, andpp Town did not hold financial assets or finwn did not hold financial assets o ficant variation in cash flow due to fluctariation in cash flow due to fluc RAableable e purposes of constructing Town Squaree purposes of constructing Town Squ ding, new outdoor square, bridge being, new outdoor square, bridge be multipurpose building and enhancementurpose building and enhancemen arranged for a construction line of crefor a construction line of cre on October 19, 2020. This line of con October 19, 2020 other conditions, bears a monother conditions, bear monthly. ly. At December 31, 2024, tber 31, 2024, t was converted into a ted i outstanding balancg bal #1) is $Nil (2024#1) is $Nil (202 Page 219 of 274 29 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 6. Loans payable (continued) Further, for the purpose of constructing a new gymnasium at the Town’s Stronach Aurora Recreation Centre, the Town arranged for a second construction line of credit (LOC #2) through Infrastructure Ontario on June 7, 2021. This line of credit is fully open with no security covenant or other conditions, bears a monthly variable interest rate and interest is paid monthly. At December 31, 2024, the interest rate was 4.20%. On June 2, 2025, LOC #2 was converted into a 20 year long term debenture. As of December 31, 2025, the outstanding balance of the Stronach Aurora Recreation Centre gymnasium construction line of credit (LOC#2) is $Nil (2024 - $8,200). 7. Deposits 2025 2024 Opening balance $ 5,592 $ 4,812 Receipts 1,073 1,480 Refunds (1,474) (700) Ending balance $5,191 $5,592 DRAFTTum at the Town’s Stronach um at the Town’s S second construction line of second construction li June 7, 2021. This line of credit June 7, 2021. This line of cre conditions, bears a monthly variable conditions, bears a monthly variable was 4.20%. On June 2, 2025, LOC #2 wwas 4.20%. On June 2 m debenture. As of December 31, 2025nture. As of De ronach Aurora Recreation Centre gyma Recrea C#2) is $Nil (2024 - $8,200).C#2) is $Nil (2024 - $8,200)AFanceance dsds ding balanceng bala ADRPage 220 of 274 30 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 8. Deferred Revenue 2025 Beginning Ending Balance Inflows Outflows Balance Development charges $ 22,797 $ 2,696 $ (717)$ 24,776 Other developer revenue 907 - - 907 Parkland purposes 11,129 1,072 (4,641) 7,560 Canada Community Building Fund 242 2,074 (2,200) 116 Revenue deferral - general 3,870 21,483 (22,157) 3,196 Other grants 788 391 (601) 578 $ 39,733 $ 27,716 $ (30,316)$ 37,133 2024 Beginning Ending Balance Inflows Outflows Balance Development charges $ 23,391 $ 7,182 $ (7,776)$ 22,797 Other developer revenue - 1,050 (143) 907 Parkland purposes 26,416 1,056 (16,343) 11,129 Canada Community Building Fund 2,004 2,038 (3,800) 242 Revenue deferral - general 6,293 28,526 (30,949) 3,870 Other grants 922 1,552 (1,686) 788 $ 59,026 $ 41,404 $ (60,697)$ 39,733 T025025 EndingEnd nflowsnflows Outflows BalanceBalanc $$ 2,696 2,$(717)$ 24,776 4,776 7 7 - - 907 07 ,129 129 1,072 (4,641)( 7,560 242 242 2,074 074 (2,200)1 3,870 21,483 21,483 (22,157) 788 391 39 (601) $$ 39,733 $ 27,716 7,716 $$(30,316) 202424 BeginningBeginning Balance Balanc Inflow hargesharges $ 23,391 23 $ oper revenueoper re - purposespurpos 26,416 26,41 a Community Building FundCommunity Building Fund 2,02,0 enue deferral - generaleferral - general Other grants $FTAFAFRARPage 221 of 274 31 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 9. Employee Benefit Liabilities 2025 2024 Post-employment benefits $1,198 $1,179 Accrued sick leave 892 833 2,090 2,012 WSIB benefits 449 332 $2,539 $2,344 Post-employment Benefits and Accrued Sick Leave Post-employment benefits are health and dental benefits that are provided to early retirees and employees currently on a long-term disability. The Town recognizes these post- employment costs as they are earned during the employee's tenure of service. The accrued benefit obligations for the Town’s post-employment benefits and accrued sick leave liabilities as at December 31, 2025 are as follows: 2025 2024 Accrued benefit obligation, beginning of year $ 2,510 $ 2,399 Add: Benefit expense 306 293 Interest cost 106 101 Less: Benefits paid for the period (289) (283) Accrued benefit obligation, end of year 2,633 2,510 Unamortized actuarial losses (94) (166) Accrued benefit liability $2,539 $2,344 T202520 2024 $$1,198 $1,1791,179 892 833833 2,0902,0 2,012 449 33 $$2,539 $TFTAFTAFts and Accrued Sick Leavend Accrued Sick nefits are health and dental benefits that health and dental benefits that oyees currently on a long-term disabilityy on a long-term disability ployment costs as they are earned duringloyment costs as they are earned during rued benefit obligations for the Town’srued benefit obligations for the ed sick leave liabilities as at December 3ed sick leave liabilities as at Decembe Accrued benefit obligation, beginningbenefit obligation, beginning Add: Benefit expenseAdd: Benefit expen Interest costInterest c Less: Benefits paid for the pe: Benefits paid for th Accrued benefit obligatenefi Unamortized actuared ac Accrued beneAccrued bene Page 222 of 274 32 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 9. Employee Benefit Liabilities (continued) Post-employment Benefits and Accrued Sick Leave (continued) The accrued benefit obligations for the Town's post-employment benefits liability and accrued sick leave as at December 31, 2025 are based on actuarial valuations for accounting purposes as at December 31, 2022 with projections to December 31, 2025. These actuarial valuations were based on assumptions about future events. The economic assumptions used in these valuations are management's best estimates of expected rates of: 2025 2024 Expected future inflation rates 2.00%2.00% Discount on accrued benefit obligations 5.00%5.00% Drug costs escalation 5.00%5.67% Other health care costs escalation 5.00%5.67% Dental costs escalation 4.00%4.00% Amortization of actuarial losses during the year was $71 (2024 - $72). The value of benefits paid by the Town during the year was $97 (2024 - $83). Workplace Safety and Insurance Board (WSIB) benefits The Town is a Schedule 2 employer under the Workplace Safety and Insurance Act and, as such, assumes responsibility for financing its workplace safety and insurance costs. The accrued WSIB benefit obligations for the Town's WSIB benefits liability as at December 31, 2025 are based on actuarial valuations for accounting purposes as at December 31, 2022 with projections to December 31, 2025. These actuarial valuations were based on assumptions about future events.Tontinued)ontinue t-employment benefits liability t-employment benefits liab are based on actuarial valuations are based on actuarial valuation 2022 with projections to December 2022 with projections to December e based on assumptions about future e based on assumptions about future ed in these valuations are managemend in these valuations 2025 n ratesates 2.00% benefit obligationst obligations 5.05. tion e costs escalationation escalationescalat AFation of actuarial losses during the year wation of actuarial losses during the value of benefits paid by the Town durinvalue of benefits paid by the Town dur Workplace Safety and Insurance Board ace Safety and Insurance Board The Town is a Schedule 2 employer The Town is a Sche and, as such, assumes responand, as such, assum insurance costs. The accrueance costs. The ac benefits liability as at Decliability as at Dec accounting purposes asg purp 2025. These actuariae actD Page 223 of 274 33 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 10.Net Long-term Liabilities 2025 2024 Debenture, bearing interest at 2.65%, maturing in July 2041. Principal and interest is repayable in semi-annual installments of $109. $ 2,834 $ 2,975 Debenture, bearing interest at 2.42%, maturing in July 2036. Principal and interest is repayable in semi-annual installments of $64. 1,228 1,324 Debenture, bearing interest at 2.29%, maturing in March 2026. Principal and interest is repayable in semi-annual installments of $184. 182 539 Debenture, bearing interest at 4.37%, maturing in September 2025. Principal and interest is repayable in semi-annual installments of $160. - 310 Debenture, bearing interest at 4.36%, maturing in February 2045. Principal and interest is repayable in semi-annual installments of $151. 3,936 - Debenture, bearing interest at 4.59%, maturing in June 2045. Principal and interest is repayable in semi-annual installments of $316. 8,073 - $16,253 $5,148 DRAFTT20252 2024 $ 2,834 $ 2,975 975 uring inring in ayable ine in 1,228 1 2.29%, maturing in 2.29%, m interest is repayable inerest is repayab s of $184.84. 18 18 g interest at 4.37%, maturing in7%, maturing 5. Principal and interest is repayable5. Principal and interest is re al installments of $160.al installments of $160. ture, bearing interest at 4.36%, maturing ture, bearing interest at 4.36%, matur ruary 2045. Principal and interest is repaary 2045. Principal and interest is repa n semi-annual installments of $151.-annual installments of $151. Debenture, bearing interest at 4.59% Debenture, bearing in June 2045. Principal and interes June 2045. Principal an semi-annual installments of $nnual installments o TPage 224 of 274 34 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 10.Net Long-term Liabilities (continued) Principal repayments for each of the next five years and thereafter are as follows: 2026 $ 820 2027 662 2028 688 2029 714 2030 741 Thereafter 12,628 $16,253 The interest expense related to the above long-term debt was $405 (2024 - $157). The Town's debenture that matured in September 2025 was issued by The Regional Municipality of York in the name of the Town to fund the construction of a recreation complex. The remaining five debentures were issued by Infrastructure Ontario in the name of the Town of Aurora to fund the Town's conversion of all streetlights to LED, construction of Hallmark Baseball Diamonds, purchase and fit- up of the Aurora Sports Dome, construction of Aurora Town Square and construction of a new gymnasium, respectively. These long-term liabilities have been approved by municipal and regional by-laws. The annual principal and interest payments required to service these liabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs and Housing. 11.Asset Retirement Obligation Liabilities The Town’s asset retirement obligation liabilities consist of the following: Opening balance, December 31, 2024 $ 447 Accretion for asset retirement obligation in the year 20 Additional asset retirement obligation recognized in the year (31) Closing balance, December 31, 2025 $ 436 DRAFTTd thereafter are as follows:d thereafter are as $$820 662 688 7147 74174 12,62812 $$16,253 AFTAFed to the above long-term debt was $405to the above long-term debt was that matured in September 2025 wamatured in September 2025 w y of York in the name of the Town to funn the name of the Town to fun lex. The remaining five debentures were ning five debentures were name of the Town of Aurora to fund thame of the Town of Aurora to LED, construction of Hallmark Basebato LED, construction of Hallm he Aurora Sports Dome, constructionhe Aurora Sports Dome, const ruction of a new gymnasium, respectiveruction of a new gymnasium, respec en approved by municipal and regionaapproved by municipal and regiona nterest payments required to service tht payments required to service th repayment limit prescribed by the Mint limit pres DR11.Asset Retirement ObligationRetirement Obligati The Town’s asset retirems asset retirem Opening balancebalanc Accretion foAccretion fo AdditionaAdditiona yearyear sinsin Page 225 of 274 35 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 12.Accumulated Surplus From Operations Accumulated surplus is comprised of the following: 2025 2024 Non financial surpluses General revenue $ (3,187)$ (4,841) Invested in tangible capital assets 637,563 624,573 Less: financed by liabilities (16,253) (17,348) Total non-financial surpluses 618,123 602,384 Reserves set aside by Council for infrastructure Infrastructure sustainability - water rate funded 41,950 34,746 Infrastructure sustainability - tax rate funded 42,031 35,130 83,981 69,876 Reserve funds, set aside for specific purposes by Council 30,775 31,063 Proceeds of sale of Aurora Hydro 2,043 2,123 Total reserves and reserve funds 116,798 103,062 Less: Accumulated remeasurement gains 4,737 598 Accumulated surplus from operations $ 730,185 $704,848 DRAFTT2024 3,187)3,187)$ (4,841)841) 637,563 ,563 624,573 624,5 (16,253)3) (17,348) (17 seses 618,123 61 602,384 602,38 cture stainability - eded 41,950 41 ure sustainability - ure sustainabilit undedunded 42,031 83,9883 Reserve funds, set aside for ve funds, set aside for specific purposes by Councilpurposes by Proceeds of sale of Aurora Proceeds of sale of HydroHydro Total reserves and resererves and reser funds Less: Accumulacumu remeasuremremeasurem ccumccum FTAFAFRAPage 226 of 274 36 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 13.Net Taxation 2025 2024 Gross taxes levied $ 182,470 $174,299 Less amounts levied on behalf of: Boards of Education 43,277 42,494 Regional Municipality of York 74,856 70,496 Aurora Business Improvement Area -75 Net taxes levied for the Town $ 64,337 $61,234 14.Grants Revenue 2025 2024 Federal $2,368 $3,948 Provincial 2,745 3,046 Other 4,349 641 $9,462 $7,635 15.Other Revenue 2025 2024 Penalties and interest on taxes $2,472 $2,126 Fines 456 354 Licenses, permits and fees 6,181 6,148 Interest income 10,603 5,173 Other 763 4,376 $20,475 $18,177DRAFTT5520242 ,470 ,470 $174,299 74,299 43,277 4 42,494 74,856 70,496 --75 $64,337 64,337 $61 TAFAFAF2 $ alal rr ADR15.Other Revenue15.Other Revenue Penalties and interend in Fines Licenses, perm Licenses, perm Interest inc Interest inc OtherOther Page 227 of 274 37 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 16.Pension Agreements OMERS provides pension services to almost 665,000 active and retired members and their approximately 1,000 employers. Each year an independent actuary determines the funding status of OMERS Primary Pension Plan (the Plan) by comparing the actuarial value of invested assets to the estimated present value of all pension benefits that members have earned to date. The most recent actuarial valuation of the Plan was conducted at December 31, 2022. The results of this valuation disclosed total actuarial liabilities of $151,365 million in respect of benefits accrued for service with actuarial assets at that date of $150,043 million indicating an actuarial deficit of $1,322 million. Because OMERS is a multi- employer plan, any pension plan surpluses or deficits are a joint responsibility of Ontario municipal organizations and their employees. As a result, the town does not recognize any share of the OMERS pension surplus or deficit. Contributions in 2025 ranged from 9.0% to 14.6% depending on the level of earnings. As a result, $3,237 (2024 - $3,068) was contributed to OMERS for current year services. 17.Insurance Coverage The Town is self-insured for insurance claims up to $10 for any individual claim and for any number of claims arising out of a single occurrence. Claim costs during the year amounted to $57 (2024 - $123). The Town has made provisions for reserves for self-insurance claims under $10 to be used for those claims that exceed the sum provided for in the annual budget. These reserves are reported on the Financial Statement Operations and Accumulated Surplus under reserves set aside by Council. In 2023, the Town’s stand alone Insurance Reserve was re-established as a contingency in support of its self-insurance claims, if required. The balance of the Insurance Reserve as of December 31, 2025 was $445 (2024 - $370).T00 active and retired members 00 active and retired memb ch year an independent actuary ch year an independent actuar Primary Pension Plan (the Plan) by Primary Pension Plan (the Plan) by assets to the estimated present value of assets to the estimated present value of e earned to date. The most recent actuararned to date. The m d at December 31, 2022. The results ocember 31, 202 ial liabilities of $151,365 million in resof $151,3 ith actuarial assets at that date of $150,ith actuarial assets at that ficit of $1,322 million. Because OMERcit of $1,322 million. Because ion plan surpluses or deficits are a jointlan surpluses or deficits are a joi ganizations and their employees. As a res and their employees. As a re share of the OMERS pension surplus or dMERS pension surplus or in 2025 ranged from 9.0% to 14.6% in 2025 ranged from 9.0% s a result, $3,237 (2024 - $3,068) was cons a result, $3,237 (2024 - $3,0 vices.vices.RAInsurance Coveragece Coverage The Town is self-insured for insuraThe Town is self-in and for any number of claims ariand for any number of Claim costs during the year acosts during the yea The Town has made prohas made pro to be used for those cor th These reserves aerves Accumulated SAccumulated S stand alone stand alone its self-insits self-ins cemcem Page 228 of 274 38 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 18.Contingencies The Town is subject to various legal claims arising in the normal course of its operations. The ultimate outcome of these claims cannot be determined at this time; therefore, no amounts have been recorded in these financial statements. The Town's management believe that the ultimate disposition of these matters will not have a material adverse effect on its financial position. 19.Contractual Obligations The Town has committed contractual obligations on major capital projects of approximately $31,035 during 2025, which have various contract completion dates. Effective January 1, 2002, the Town entered into an agreement with the Town of Newmarket with respect to the provision of Fire and Emergency services. Under the Agreement, the Town of Newmarket assumed responsibility for the combined Central York Fire Services. The cost of these services is shared between the two municipalities on the basis of a pre-defined cost sharing formula. The Town's share of costs for the year was $12,749 (2024 - $13,071).DRAFTTg in the normal course of its g in the normal course ms cannot be determined at this ms cannot be determined at th d in these financial statements. The d in these financial statements. The te disposition of these matters will not te disposition of these matters will not ncial position.ncial p AFcontractual obligations on major capitcontractual obligations on majo during 2025, which have various contng 2025, which have various co 1, 2002, the Town entered into an agTown entered into an ag with respect to the provision of Fire and with respect to the provision ent, the Town of Newmarket assumed reent, the Town of Newmarket ork Fire Services. The cost of these serork Fire Services. The cost of th cipalities on the basis of a pre-defined cipalities on the basis of a pre-defin are of costs for the year was $12,749 (e of costs for the year was $12,749 (DRPage 229 of 274 39 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 20.Segmented Information The Town is a diversified municipal government institution that provides a wide range of services to its citizens. Distinguishable functional segments have been separately disclosed in the Consolidated Schedule of Segmented Disclosure. The nature of the segments and the activities they encompass are as follows: Governance Government This functional segment includes The Mayor's office and Council, CAO Office, Legislative Services, Legal, Communication, Information Technology and Financial Services, and all other support services. Protection to Persons and Property Protection to persons and property comprises of fire and emergency services provided to the residents of Aurora and Newmarket by Central York Fire Services. The cost paid by the Town for these services is described in Note 19. This segment also includes building, bylaw and licensing services. The Town issues a variety of licenses and permits to ensure an acceptable quality of building construction and maintenance of properties is achieved through enforcement of construction codes, building standards and by-laws for the protection of occupants. It enforces all zoning by-laws and the processing of building permit applications. Transportation Services This segment represents the reconstruction, repair, maintenance works and winter control services provided to the Town's roads, sidewalks, street lighting, walkways and bridges. Environmental Services This segment represents the water/sewer services and waste management services provided by the Public Works Department.DRAFTTution that provides a wide ution that provides ctional segments have been ctional segments have e of Segmented Disclosure. The e of Segmented Disclosure. T encompass are as follows:encom he Mayor's office and Council, CAO Ofayor's office and mmunication, Information Technologyon, Informa support services.s Propertyroperty and property comprises of fire and emoperty comprises of fire and e dents of Aurora and Newmarket by Centrora and Newmarket by Ce he Town for these services is described se services is described building, bylaw and licensing services. Tbuilding, bylaw and licensing d permits to ensure an acceptable qualid permits to ensure an accep ance of properties is achieved througance of properties is achieved s, building standards and by-laws fors, building standards and by-laws f forces all zoning by-laws and the procesrces all zoning by-laws and the proces Transportation Servicesrtation Servi This segment represents the reThis segment repre winter control services providnter control services walkways and bridges.ys and bridges. Environmental Servicental This segment repent services provideservices provid Page 230 of 274 40 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 20.Segment Information (continued) Leisure and Cultural Services This segment combines the services of Parks & Recreation, Facilities, and Public Library Services. Parks & Recreation provides community programs and special events. Facilities maintains numerous recreation facilities and community spaces as well as making them available for booking and community use. It also maintains parks and playgrounds, open spaces, and a vast trail system. Public Library Services covers the administration and operations of the Town’s libraries. Planning & Development This functional segment manages the Town's urban development through the development application process. It also oversees community economic development, environmental concerns, heritage matters, local neighbourhoods, and the Town's Official Plan.DRAFTTecreation, Facilities, and Public ecreation, Facilities, and Pu community programs and special community programs and specia creation facilities and community creation facilities and community for booking and community use. It also for booking and community use. It also en spaces, and a vast trail system. Pubspaces, and a vast tration and operations of the Town’s librand operations o manages the Town's urban developmenanages the Town's urban deve on process. It also oversees commrocess. It also oversees com nmental concerns, heritage matters, locconcerns, heritage matters, loc ficial Plan.RAPage 231 of 274 The Corporation of the Town of AuroraNotes to the Consolidated Financial StatementsDecember 31, 2025(Dollar amounts presented in '000's)4121.Tangible Capital Assets2025 General Infrastructure TotalLand Buildings VehiclesComputer and other Facilities RoadsUnderground and Other NetworksBridges and Other StructuresAssets Under ConstructionCostBalance, beginning of year$ 129,169 $ 184,072 $ 16,788 $ 13,664 $ 64,634 $ 162,174 $ 302,989 $ 32,939 $ 23,047 $ 929,478Add: Additions - 11,948 1,728 1,358 12,713 4,613 5,754 3,279 (15,551) 25,842Add: Contributed Assets - - 128 100 - 2,780 6,430 3,611 - 13,049Less: Disposals - (22) (350) (721) - (490) (454) (97) - (2,134)Balance, end of year 129,169 195,998 18,294 14,401 77,347 169,077 314,719 39,732 7,496 966,235Accumulated amortizationBalance, beginning of year - 74,510 9,044 8,185 19,823 69,057 104,235 20,051 - 304,905Add: Amortization - 6,557 1,400 1,142 3,029 6,133 5,802 1,368 - 25,431Less: Disposals - (21) (296) (655) - (333) (290) (69) - (1,664)Balance, end of year - 81,046 10,148 8,672 22,852 74,857 109,747 21,350 - 328,672Net book value of tangible capital assets$ 129,169 $ 114,952 $ 8,146 $ 5,729 $ 54,495 $ 94,220 $ 204,972 $ 18,382 $ 7,496 $ 637,563DR9,1699,169$$114,952114,95$8,1468,146$5,729DR81,046610,1480,1488,672867222RA009,0448,18519,82319,826,5576,5571,4001,1423,0293,029(21)(21)(296))(655)(655)RA18,2948,29414,40177,34777,347169,077RAF13,6643,664$$64,63464,63$162,174$$302,91,3585812,71312,7134,6131000-2,7802,7800)(721)--(490)(490)AFTFacilitiesRoadsRoadsUnderground and Other NetworksBFTInfrastructureInfrFTThe Corporation of he Corpotes to the Consolidated Fotes to the Co2025 2025 FTFTAFRARARDRDRPage 232 of 274 The Corporation of the Town of AuroraNotes to the Consolidated Financial StatementsDecember 31, 2025(Dollar amounts presented in '000's)4221.Tangible Capital Assets (continued)2024 General Infrastructure TotalLand Buildings VehiclesComputer and other Facilities RoadsUnderground and Other NetworksBridges and Other StructuresAssets Under ConstructionCostBalance, beginning of year$ 115,363 $ 141,051 $ 15,861 $ 10,412 $ 49,294 $ 155,710 $ 286,943 $ 28,865 $ 61,091 $ 864,592Add: Additions 13,811 43,022 1,496 3,269 15,340 4,844 11,150 2,912 (38,044) 57,800Add: Contributed Assets - 5 62 415 - 1,979 4,968 1,350 - 8,779Less: Disposals (5) (6) (631) (432) - (359) (72) (188) - (1,693)Balance, end of year129,169 184,072 16,788 13,664 64,634 162,174 302,989 32,939 23,047 929,478Accumulated amortizationBalance, beginning of year-67,896 8,368 7,469 17,458 62,751 98,905 19,164-282,011Add: Amortization-6,620 1,284 1,148 2,365 6,560 5,370 1,071-24,418Less: Disposals-(6) (608) (432) - (254) (40) (184)-(1,524)Balance, end of year - 74,510 9,044 8,185 19,823 69,057 104,235 20,051 - 304,905Net book value of tangible capital assets$ 129,169 $ 109,562 $ 7,744 $ 5,479 $ 44,811 $ 93,117 $ 198,754 $ 12,888 $ 23,047 $ 624,573DR29,1699,169$$109,562109,562$7,7447,744$5,479DR74,51009,0449,0448,185818511RA668,3687,46917,45817,4586,6206,6201,2841,1482,3652,365(6)(6)(608))(432)(432)RA16,7886,78813,66464,63464,634162,174RAF10,412412$$49,29449,294$155,710$$286,943,269915,3405,3404,8444,8415-1,9791,97931)(432)--(359)359)AFTFacilitiesRoadsoadsUnderground and Other NetworksBriaFTInfrastructureInfraFTThe Corporation of he Corpotes to the Consolidated Fotes to the Co2024 2024 FTFTAFRARARDRDRPage 233 of 274 The Corporation of the Town of Aurora Notes to the Consolidated Financial Statements December 31, 2025 (Dollar amounts presented in '000's) 43 21.Tangible Capital Assets (continued) Tangible capital assets under construction and other capital work in progress by the Town having a value of $7,496 (2024 - $23,047) have not been amortized. Amortization of these assets will commence when these noted assets are put into service. This value excludes any developer constructed assets which have yet to be assumed. 22.Comparative Information Certain comparative information have been reclassified, where applicable, to conform to the presentation used in the current year.DRAFTTital work in progress by ital work in progre have not been amortized. have not been amortize hese noted assets are put into hese noted assets are put into tructed assets which have yet to tructed assets which have yet to AFTn have been reclassified, where applicn have been reclassified, sed in the current year.ed in the cu Page 234 of 274 The Corporation of the Town of AuroraSchedule 1 - Consolidated Schedule of Segmented DisclosureDecember 31, 2025(Dollar amounts presented in '000's)44Schedule 1 – Consolidated Schedule of Segmented Disclosure2025General GovernementProtection to Persons and PropertyTransportation ServicesEnvironmentalServicesLeisure and Cultural ServicesPlanning &Development ConsolidatedRevenueTaxation $ 64,337 $ - $ - $ - $ - $ - $ 64,337User fees 1,464 110 897 37,006 13,051 688 53,216Grants 2,545 188 2,203 351 4,040 135 9,462Loss on disposal of tangible capital asset (26) (42) (83) (192) - - (343)Contributed assets - 227 4,869 7,953 - - 13,049Other 13,739 2,783 345 346 2,279 983 20,475Total Revenue82,059 3,266 8,231 45,464 19,370 1,806 160,196--Expenses--Salaries, Wages and benefits 12,920 3,822 5,428 1,483 18,641 1,973 44,267Amortization & Accretion 4,379 525 6,732 6,617 7,198 - 25,451Materials and supplies (2,422) 982 1,692 2,765 4,528 11 7,556Contracted services 3,718 402 3,786 27,292 6,928 721 42,847Interest 659 9 10 (3) 31 - 706Others 404 12,749 - - 840 39 14,032Total Expenses19,658 18,489 17,648 38,154 38,166 2,744 134,859Annual Surplus (Deficit)$ 62,401 $ (15,223) $ (9,417) $ 7,310 $ (18,796) $ (938) $ 25,337DRA12,920203,8223,8225,4285,4284,379525526,7322(2,422)(2,4229821,63,7183,7184024026599940412,74919,65818,4$$62,401$(1RA3,2663,2668,231145,464RAFT-$--$$-$8978937,00613,0512,2032,2033514,0404(83)(83(192)(192)2274,8694,8697,9537,9532,7832,783345345346FTonmentalonmentaServicesServicesLeisure and e and Cultural Servicestural ServicePlanning &DevelopmentFTTe Corporation oe Corposolidated Schedule of solidated STFTFTRARADDDPage 235 of 274 The Corporation of the Town of AuroraSchedule 1 - Consolidated Schedule of Segmented DisclosureDecember 31, 2025(Dollar amounts presented in '000's)452024General GovernementProtection to Persons and PropertyTransportationServicesEnvironmentalServicesLeisure and Cultural ServicesPlanning &Development ConsolidatedRevenueTaxation $ 61,234 $ - $ - $ - $ - $ - $ 61,234User fees 16,664 56 1,443 35,597 12,633 2,393 68,786Grants 2,050 (1) 4,860 384 342 - 7,635Loss on disposal of tangible capital asset (166) - 145 - - - (21)Contributed assets - 477 1,979 6,323 - - 8,779Other 3,829 2,611 374 288 10,074 1,001 18,177Total Revenue83,611 3,143 8,801 42,592 23,049 3,394 164,590--Expenses--Salaries, Wages and benefits 12,407 3,412 4,762 1,498 17,750 1,876 41,705Amortization & Accretion 5,387 504 6,994 6,170 5,382 - 24,437Materials and supplies (2,030) 992 1,378 2,472 3,844 11 6,667Contracted services 5,295 475 5,708 26,235 6,587 274 44,574Interest 816 22 22 (16) 35 - 879Others (27) 13,071 - - 872 2 13,918Total Expenses21,848 18,476 18,864 36,359 34,470 2,163 132,180Annual Surplus (Deficit)$ 61,763 $ (15,333) $ (10,063) $ 6,233 $ (11,421) $ 1,231 $ 32,410DRA12,4074073,4123,4124,7624,7625,387504506,99494(2,030)(2,039921,35,2955,29547547581662222(27)13,07121,84818,47$$61,763$(1RA3,1433,1438,801142,592RAFT-$--$$-$1,4431,4435,59712,6334,8604,86038434214514--4771,9791,9796,3236,3232,6112,611374374288FTonmentalonmentaServicesServicesLeisure and e and Cultural Servicestural ServicePlanning &DevelopmentFTTe Corporation oe Corposolidated Schedule of solidated STFTFTRARADDDPage 236 of 274 100 John West Way Aurora, Ontario L4G 6J1 (905) 727-3123 aurora.ca Town of Aurora Audit Committee Report No. FIN2 6 -029 Subject: 2025 Year-End Operating and Capital Results – as of Dec. 31, 2025 Prepared by: Tracy Evans Department: Finance Date: June 23, 2026 Recommendation 1. That Report No. FIN26-029 be received for information. Executive Summary This report presents to Council the year-end financial performance of the Town’s 2025 operating and capital budgets. In addition, information is provided on the disposition of the Town’s operating budget surplus in accordance with the 2025 Surplus Control By-law No. 6686-25.  Tax levy funded operations ended the year with a surplus of $342,800  Water, wastewater and storm water operations closed the fiscal year with an operating surplus of $1,430,800  The year-end surplus/deficit management bylaw authorizes the CAO and Treasurer to allocate portions of a yearend operating surplus to specific reserve accounts  The Town’s actual 2025 capital spend of $27.8 million was $4.5 million lower than the previously forecasted spend of $32.3 million  The Town spent $101K on unplanned capital emergency repairs to facility assets Page 237 of 274 June 23, 2026 2 of 12 Report No. FIN26-029 Background To keep Council informed as to the financial status of the operating budget, it was presented with interim forecast updates over the course of 2025. This report includes the final year-end results. The Town’s auditors will present the 2025 draft financial statements to the Audit Committee for review and approval this evening. The audited financial statements will be presented in a format consistent with the Public Sector Accounting Standards (PSAS). This budget is presented in a format consistent with the “traditional balanced municipal budget” approach. A reconciliation between these two formats will be presented within the 2025 Audited Financial Statements and Audit report. Analysis Tax levy funded operations ended the year with a surplus of $342,800 The Town’s tax levy funded operations finished the year with a surplus of $342,800, representing an increase of $162,300 from the surplus that was reported as of August 31, 2025. Most of this reported surplus consists of staffing and contract savings, and increased penalties on tax revenues. A detailed break-down of the Town’s variance by department and division can be found in Attachment #1. This simplified report shows only the net budget amount, the ending position for each item and the variance to budget. Overall, the tax-funded budget for 2025 includes $88,462,400 in approved expenditures, funded by $25,528,400 in revenues consisting of user fees, charges, investment income and a total tax levy of $62,934,000. Table 1 presents a departmental summary of the final budget variances. The budget includes $200,000 for salary gapping savings which is distributed across the departments. This recognizes that during the year there will be some staff turnover and periodic vacancies. Page 238 of 274 June 23, 2026 3 of 12 Report No. FIN26-029 The following identifies the 2025 year-end variances by department: Table 1 2025 Tax-Funded Operating Year-end Results $000s Budget Final Result Variance Surplus/(Deficit) Council 703.1 695.6 7.5 CAO 1,758.2 1,670.8 87.4 Corporate Services 6,499.0 6,457.8 41.2 Finance 7,655.3 7,256.3 399.0 Fire 13,384.5 13,384.5 0.0 Operational Services 13,060.5 13,053.8 6.7 Community Services 13,352.8 13,499.9 (147.1) Planning & Development Services (362.7) 1,101.5 (1,464.2) Corporate Revenue & Expenses 6,883.3 5,547.0 1,336.3 Tax Levy (62,934.0) (63,010.0) 76.0 Total Operating 342.8 CAO and Council Council and the Office of the CAO budgets ended 2025 with a surplus of $94,900 on a net operating budget of $2,461,300. This surplus relates to savings in conferences, consulting and advertising. Corporate Services Corporate Services ended the fiscal year with a surplus of $41,200 on a total net operating budget of $6,499,000. This surplus is primarily the result in reduced reliance on external legal services and higher than anticipated revenues in parking violations and fines. Finance Finance concluded 2025 with a surplus of $399,000 on a net operating budget of $7,655,300. This surplus is mostly attributable to salary savings due to vacancies, reduced software licencing costs and higher than anticipated revenues for tax and water administration fees. Page 239 of 274 June 23, 2026 4 of 12 Report No. FIN26-029 Fire Services As of December 31, 2025, overall Central York Fire Services (CYFS) concluded the year with an operating surplus of $660,438 on a total approved operating budget of $32,104,739. Aurora’s share of CYFS’ total approved budget is $13,384,500. As per normal practice, the CYFS surplus will be contributed to the shared CYFS general reserve, thus leaving the Town’s portion of the Fire Services requirements as budgeted. Operational Services Operational Services, excluding water, wastewater and storm water services, ended 2025 with a minor surplus of $6,700 on a net operating budget of $13,060,500. Key contributors to this surplus are higher than anticipated road access permit fee revenue, contract savings and higher than anticipated recycling grant revenue within Waste Collection and Recycling. These favourable variances are offset by increased winter salt, vehicle supplies and repair costs. The Town experienced a deficit of $286,800 from winter management operations in 2025. This deficit is mostly attributed to increased costs for winter road management materials such as winter salt. As per the Town’s winter control reserve policy, this deficit may be offset through a contribution from this reserve if the overall operating budget is unable to absorb the deficit. Because the operating budget was able to absorb this deficit, an offsetting draw from the winter control reserve was not needed. Community Services Community Services experienced a year-end deficit of $147,100 on a net operating budget of $13,352,800. The key contributors to this deficit relate to increased postage costs, higher staffing costs for recreation programming and facilities, as well as larger than anticipated facility maintenance costs. This deficit is partially offset by increased program revenue in fitness memberships, adult programs and community programs. Planning & Development Services Planning & Development Services ended 2025 with a deficit of $1,464,200 on a net operating budget of $362,700. This deficit is mostly attributable to lower than anticipated development revenues as a result of a slowdown in residential development and economic conditions, partially offset salary savings due to vacancies. Page 240 of 274 June 23, 2026 5 of 12 Report No. FIN26-029 Not included in this variance is a Building Services’ deficit of $34,700 resulting from lower than anticipated residential building permit revenue. As Building Services is a self- funded function as per provincial legislation, if unable to recognize sufficient revenues to offset expenses in a given fiscal year, a draw from the dedicated reserve is used to balance the Building Services operating budget. If excess revenues are recognized, these revenues are used to replenish the reserve. As per legislation, this deficit was offset through a contribution from the dedicated reserve. Corporate Revenues & Expenses Corporate Revenues and Expenses ended 2025 with a surplus of $1,336,300 on a net operating budget of $6,883,300. This surplus relates to higher than anticipated tax penalty and payment in lieu revenues, and savings from lower than budgeted tax write- offs. Aurora Public Library Contribution The Aurora Public Library experienced a deficit of $28,400 from a total approved net operating budget of $4,205,000, mostly attributable to higher-than-expected software maintenance costs. As per the Town 2025 surplus / deficit management bylaw, the library funded this deficit from its general capital reserve. Total Tax Levy Overall, the Town collected $76,000 more than what was budgeted in 2025. More specifically, this increase was attributable to the Town’s final 2024 tax assessment growth upon which the 2025 tax levy is built, coming in higher than what was anticipated when the 2025 budgeted tax levy was established. Water, wastewater and storm water operations closed the fiscal year with an operating surplus of $1,430,800 The Town’s user rate funded operations ended 2025 with a surplus $1,430,800, representing an increase of $1,145,600 from the surplus that was reported as of August 31, 2025. The most significant contributors to this surplus were wholesale water and sewer discharge cost savings due to lower water demand which were partially offset by reduced retail revenues. Further surpluses are attributable to a reduced operating and maintenance costs. Page 241 of 274 June 23, 2026 6 of 12 Report No. FIN26-029 The wastewater surplus of $872,800 was mainly the result of contract savings, which stem from fewer emergency repairs than anticipated. These savings were partially offset by a retail revenue shortfall as a result of lower-than-expected demand. The key contributors to the storm water services’ surplus of $265,700 was cost savings due to a reduction in storm pond maintenance. Similarly, reduced water demand was a key driver of the $292,300 water surplus, as well as lower contract costs. The user rate funded operating budgets include fixed operating costs that are funded from the sale of water, wastewater and storm water services. These fixed operating costs include staff and service asset management and maintenance costs, water quality testing, and the billing and customer service functions. These costs are not directly impacted by the volume of water flowing through the system. Table 2 presents a summary of the Town’s final year financial results for its user rate funded operations. More detail can be found in Attachment 2. Table 2 2025 User Rate Year-end Results $000s Forecast Surplus/(Deficit) Water Services 292.3 Wastewater Services 872.8 Storm Water Services 265.7 Total User Rate Surplus (Deficit) 1,430.8 As required by legislation, each of these individual service budget variances must be brought into a balanced position at year-end. The appropriate contribution to or from the appropriate user rate funded reserve will be used to balance each of these service line budgets as per the Town’s 2025 surplus / deficit management bylaw. The year-end surplus/deficit management bylaw authorizes the CAO and Treasurer to allocate portions of a year end operating surplus to specific reserve accounts On March 25, 2025, the 2025 Surplus/Deficit Management By-law No. 6686-25 was approved by Council. This bylaw authorizes the CAO and Treasurer to allocate portions of a year-end surplus to specific reserve accounts, or to offset a year-end operating deficit through a draw from specific reserve account(s) as part of the year-end Page 242 of 274 June 23, 2026 7 of 12 Report No. FIN26-029 accounting processes. This separates a previous year’s budget variance from that of the upcoming year’s budget. The year-end surpluses and water services deficit were adjusted by transfers from/to reserves in accordance with the 2025 surplus/deficit management as follows: Table 3 2025 Surplus Disposition Reserve Transfer Amount Transfer to Tax Rate Stabilization 172,170 Transfer to Facilities reserve 86,090 Transfer to Parks reserve 86,090 Transfer to Water reserve 292,300 Transfer to Wastewater reserve 872,800 Transfer to Storm Water reserve 265,700 Transfer from Growth & New reserve (1,550) Total $1,773.600 The Town’s actual 2025 capital spend of $27.8 million was $4.5 million lower than the previously forecasted spend of $32.3 million The forecasted spend of $32.3 million represents the planned 2025 capital project cash outlay that was presented to Council as part of the Interim Forecast Update as of August 31, 2025. As many projects span multiple years, any planned amounts that are not spent in 2025 can be rolled forward to the following future years through the capital budget process, if needed. The Town’s 2025 actual capital spending for the year ending is $4.5 million (14 per cent) lower than what was forecasted on August 31, 2025, for all approved capital projects. There are many different reasons for why a given capital projects forecasted spend may not happen. A detailed breakdown of the Town’s actual capital spend by individual capital project can be found in Attachment 3. A summary of the forecasted vs. actual capital spend in 2025 can be found under Table 4. Page 243 of 274 June 23, 2026 8 of 12 Report No. FIN26-029 Table 4 Forecasted vs. Actual 2025 Capital Spending $000s Planned / Budgeted Spend 2025 Forecasted Spend for 2025 Actual Spend for 2025 Variance: Forecast vs. Actuals Growth & New 26,610.5 15,924.4 12,944.2 2,980.2 Asset Management 46,640.3 15,394.9 14,195.2 1,199.8 Studies & Other 2,774.4 994.0 663.2 330.9 Total 76,025.2 32,313.3 27,802.5 4,510.8 Attachment 3 presents the variance between each individual active capital project’s actual spend compared to its forecasted spend for 2025 and provides a brief explanation for each identified material variance. The 2025 actual capital spend does not include any projects that were proposed for closure prior to August 31, 2025; the list of the projects identified for closure over the course of 2025 was included under chapter 16 of the 2026 budget binder. The following summary presents the 2025 capital variances between the most recent forecasted spend from August 31, 2025, and actual spend by department for its active capital projects. CAO The office of the CAO does not have any material variances of note. Fire Services Fire Services does not have any materials variances of note. Operational Services Overall, Operational Services had actual capital spending of $13.5M in 2025 which was $3.8M lower than the forecasted annual spend. Planned capital spending of $2.4M is deferred to 2026 for the artificial turf at G.W. Williams School as the Town waits for final billing from YRDSB. Page 244 of 274 June 23, 2026 9 of 12 Report No. FIN26-029 Community Services Community Services had actual capital spending of $2.0M in 2025, which is $0.2M lower than the forecasted annual spend. This planned capital spending is deferred to 2026 and 2027 to reflect updated project delivery timelines related to multiple Facilities and Programs-related projects as highlighted in Attachment 3. Planning & Development Services Planning and Development Services had actual capital spending of $10.7M in 2025, which is what was approximately forecasted on August 31, 2025. Finance Finance had actual capital spending of $1.4M in 2025, which is $0.4M lower than the forecasted annual spend. The key contributors to this variance include delays in the delivery and installation of multiple IT infrastructure renewal projects. In addition, $0.1M in planned spending for the advanced metering infrastructure project is now expected in 2026. Corporate Services Overall, Corporate Services had actual capital spending of $50K in 2025, which is $139K lower than the forecasted annual spend. The key contributors to this variance include the Emergency Response Plan Update and Administrative Monetary Penalty System (AMPS) Implementation which will continue into 2026. The Town spent $101K on unplanned capital emergency repairs to facility assets There is one active unplanned capital emergency repair project within the Town’s capital plan. The purpose of this project is to fund unexpected minor facility rehabilitation and replacement requirements within its capital program. This project’s scope is restricted to only unplanned expenditures stemming from existing or new minor capital expenses that occur during the year. Each emergency repair project must be closed at each fiscal year- end and a new project established in the following year, if needed. A summary of the Town’s unplanned emergency repairs contingency spending in 2025 can be found under Table 5. There were seven expenses charged to the Unplanned – Facilities Emergency Repairs Contingency (2025) – elevator repairs at 215 Industrial Pkwy S., replacement of a failed flood boiler at SARC, replacement of front lobby heat exchangers at SARC, installation of a hot water tank at ACC, replacement of a scavenger pump at 15145 Page 245 of 274 June 23, 2026 10 of 12 Report No. FIN26-029 Yonge St, concrete repair work for mechanical workshop at JOC, and the installation of an automatic door at AFLC. Table 5 Unplanned Emergency Repairs Contingency Spending Project Name Planned / Budgeted Spend 2025 Actual Spend for 2025 Variance: Budget vs Actuals AM0380: Unplanned – Facilities Emergency Repairs Contingency (2025) 100,000 101,131 (1,131) Total 100,000 101,131 (1,131) Advisory Committee Review Not applicable. Legal Considerations None. Financial Implications The Town’s final tax levy or user rate funded operating budget surplus will be allocated by the CAO and Treasurer to / from various reserves as per the Surplus/Deficit Management Bylaw. All final 2025 capital project expenditures have now been fully funded from their approved funding sources. Also, the 2027 budget process will consider any unspent 2025 planned expenditures as part of the update to identified future year requirements for approved projects as part of the 10-year capital plan. There are no other immediate financial implications arising from this report. Communications Considerations The Town of Aurora will use ‘Inform’ as the level of engagement for this project and will post this report to the Town’s website. Page 246 of 274 June 23, 2026 11 of 12 Report No. FIN26-029 Climate Change Considerations The information contained within this report does not impact greenhouse gas emissions or impact climate change adaption. Link to Strategic Plan Outlining and understanding the Town’s present financial status at strategic intervals throughout the year contributes to achieving the Strategic Plan guiding principle of “Leadership in Corporate Management” and improves transparency and accountability to the community. Alternative(s) to the Recommendation Not applicable. Conclusions Tax levy funded operations have concluded the fiscal year with a surplus of $342,800 arising primarily from increased Community Program and tax penalty revenues, as well as consulting, and contract expenditure savings. User rate funded budget operations finished the fiscal year with an overall favourable budget variance of $1,430,800. The Town spent $4,510,772 less than what was forecasted for all active capital projects in 2025. Since the forecast was used to develop the 2025 capital budget, these capital cash outflows will be deferred and spent in 2026 and beyond resulting in no required change to the capital budget authority. Attachments Attachment 1 – 2025 Year-End – As of December 31, 2025 (Final) – Tax Funded Attachment 2 – 2025 Year-End – As of December 31, 2025 (Final) – Water Funded Attachment 3 – 2025 Forecasted Capital Spend vs. Actuals – As of December 31, 2025 Page 247 of 274 June 23, 2026 12 of 12 Report No. FIN26-029 Previous Reports FIN25-038 – 2025 Interim Forecast Update – as of April 30, 2025 FIN25-053 – 2025 Interim Forecast Update – as of August 31, 2025 Pre-submission Review Agenda Management Team review on June 12, 2026 Approvals Approved by Rachel Wainwright-van Kessel, CPA, CMA, Director, Finance Approved by Doug Nadorozny, Chief Administrative Officer Page 248 of 274 Shown in $,000's COUNCIL Council Administration 635.6$ 636.2$ (0.6)$ (0.1 %) Council Programs/Grants 4.0 -$ 4.0$ 100.0 % Advisory Committees 63.5 59.4$ 4.1$ 6.5 % Council Office Total 703.1$ 695.6$ 7.5$ 1.1 % -$ CHIEF ADMINISTRATIVE OFFICE -$ CAO Administration 626.4$ 558.7$ 67.7$ 10.8 % Communications 1,131.8 1,112.0$ 19.8$ 1.7 % Chief Administrative Office Total 1,758.2$ 1,670.8$ 87.4$ 5.0 % Council and C.A.O. Combined 2,461.3$ 2,366.4$ 94.9$ 3.9 % CORPORATE SERVICES Corporate Services Administration 359.0$ 383.1$ (24.1)$ (6.7 %) Legal Services 1,912.9 1,829.6$ 83.3$ 4.4 % Legislative & Administrative Services 1,002.4 942.3$ 60.1$ 6.0 % Human Resources 1,243.5 1,179.4$ 64.1$ 5.2 % Elections 120.5 120.5$ -$ - By-law Services 1,064.9 1,045.0$ 19.9$ 1.9 % Animal Control 395.6 549.7$ (154.1)$ (39.0 %) Project Management & Business Transformation 356.6 367.6$ (11.0)$ (3.1 %) Emergency Preparedness 43.6 40.6$ 3.0$ 6.9 % Corporate Services Total 6,499.0$ 6,457.8$ 41.2$ 0.6 % FINANCE Finance Director's Office 455.5$ 449.8$ 5.7$ 1.3 % Information Technology 4,341.1 4,212.3$ 128.8$ 3.0 % Telecommunications 208.2 211.1$ (2.9)$ (1.4 %) Financial Reporting & Revenue 1,144.9 894.6$ 250.3$ 21.9 % Financial Management 851.6 829.9$ 21.7$ 2.5 % Procurement Services 654.0 658.7$ (4.7)$ (0.7 %) Finance Total 7,655.3$ 7,256.3$ 399.0$ 5.2 % Town of Aurora Final NET Tax Levy Funded Operations Results as at December 31, 2025 NET ADJUSTED BUDGET FINAL Favourable / (Unfavourable) Variance Attachment 1 to Report No. FIN26-029 Page 249 of 274 FIRE SERVICES Central York Fire 13,384.5 13,384.5$ -$ - Total Fire Services 13,384.5 13,384.5$ 0.0$ 0.0 % OPERATIONAL SERVICES Operational Services Administration 370.1$ 410.7$ (40.6)$ (11.0 %) Fleet & Equipment 1,241.7 1,369.9$ (128.2)$ (10.3 %) Winter Management 1,616.1 1,902.9$ (286.8)$ (17.7 %) Road Network Operations 3,597.4 3,413.7$ 183.7$ 5.1 % Parks/Open Spaces 3,593.1 3,520.7$ 72.4$ 2.0 % Waste Collection & Recycling 2,642.1 2,436.0$ 206.1$ 7.8 % Operational Services Total 13,060.5$ 13,053.8$ 6.7$ 0.1 % COMMUNITY SERVICES Community Services Administration 408.1$ 454.7$ (46.6)$ (11.4 %) Cultural Services 2,539.5 2,597.0$ (57.5)$ (2.3 %) Access Aurora 789.9 826.3$ (36.4)$ (4.6 %) Business Support (182.8) 106.8$ (289.6)$ (158.4 %) Recreational Programming/Community Dev.2,254.8 1,628.3$ 626.5$ 27.8 % Facilities 7,543.3 7,886.7$ (343.4)$ (4.6 %) Community Services Total 13,352.8$ 13,499.9$ (147.1)$ (1.1 %) PLANNING & DEVELOPMENT SERVICES PDS Director's Office 262.9$ 215.4$ 47.5$ 18.1 % Development Planning (1,794.4)$ (355.8)$ (1,438.6)$ (80.2 %) Long Range & Strategic Planning 430.9 493.2$ (62.3)$ (14.5 %) Policy & Heritage Planning 319.4 231.2$ 88.2$ 27.6 % Engineering Service Operations 418.5 517.6$ (99.1)$ (23.7 %) Net Building Department Operations 495.9 530.6$ (34.7)$ (7.0 %) Contribution From Building Reserve (495.9) (530.6)$ 34.7$ 7.0 % Total Building Services - -$ -$ - Planning & Development Services Total (362.7)$ 1,101.5$ (1,464.2)$ (403.7 %) CORPORATE REVENUE & EXPENSE Corporate Management 164.1 329.4$ (165.3)$ (101 %) Fiscal Strategy 6,957.4 6,965.1$ (7.7)$ - Non-Levy Tax Items (1,521.3) (3,030.5)$ 1,509.2$ 99 % Cost Recovery from Rate (2,921.9) (2,921.9)$ -$ - Net Library Services Operations 4,205.0 4,233.4$ (28.4)$ (1 %) Library net contribution From Library reserves - (28.4)$ 28.4$ n/a 6,883.3$ 5,547.0$ 1,336.3$ 19.4 % Page 250 of 274 TOTAL TAX LEVY FUNDED OPERATIONS 62,934.0$ 62,667.2$ 266.8$ 0.4 % TOTAL TAX LEVY (62,934.0)$ (63,010.0)$ 76.0$ 0.1 % OPERATING (SURPLUS) DEFICIT - (342.8)$ 342.8$ 0.6 % Surplus Surplus Page 251 of 274 Shown in $,000's Water Services Retail Revenues (14,525.8) (14,465.5) (60.3)$ (0.4 %) Penalties (175.0) (211.9) 36.9 21.1 % Other (135.0) (177.1) 42.1 31.2 % Total Revenues (14,835.8) (14,854.5) 18.7$ 0.1 % Wholesale water purchase 9,286.3 9,087.1 199.2 2.1 % Operations and maintenance 996.9 1,796.5 (799.6) (80.2 %) Administration and billing 1,157.8 283.8 874.0 75.5 % Corporate overhead allocation 1,105.7 1,105.7 (0.0) (0.0 %) Infrastructure sustainability reserve contributions 2,289.1 2,289.1 - - Total Expenditures 14,835.8 14,562.1 273.7$ 1.8 % Net Operating Water Services -$ (292.3) 292.3$ n/a Waste Water Services Retail Revenues (17,110.2) (16,920.8) (189.4)$ (1.1 %) Other (84.4) (132.9) 48.5 57.5 % Total Revenues (17,194.6) (17,053.7) (140.9)$ (0.8 %) Sewer discharge fees 12,777.4 12,453.3 324.1$ 2.5 % Operations and maintenance 1,525.4 835.9 689.5$ 45.2 % Administration and billing 261.4 261.4 -$ - Corporate overhead allocation 910.0 910.0 - - Infrastructure sustainability reserve contributions 1,720.4 1,720.4 - - Total Expenditures 17,194.6 16,181.0 1,013.6$ 5.9 % Net Operating Waste Water Services - (872.8) 872.8$ n/a Total Water and Waste Water Services - (1,165.1) 1,165.1$ n/a Storm Water Services Retail Revenues (5,393.6) (5,405.0) 11.4$ 0.2 % Other (1.0) - (1.0) - Total Revenues (5,394.6) (5,405.0) 10.4$ 0.2 % Operations and maintenance 2,020.5 1,765.2 255.3 12.6 % Administration and billing 105.4 105.4 - - Corporate overhead allocation 47.6 47.6 0.0 0.1 % Infrastructure sustainability reserve contributions 3,221.1 3,221.1 0.0 0.0 % Total Expenditures 5,394.6 5,139.3 255.3$ 4.7 % Net Operating Storm Water Services - (265.7) 265.7$ n/a OPERATING (SURPLUS) DEFICIT - (1,430.8)$ 1,430.8$ 5.1 % Surplus Surplus Favourable / (Unfavourable) Town of Aurora Final Net User Rate Funded Operations Results as at December 31, 2025 ADJUSTED BUDGET FINAL Variance Attachment 2 to Report No. FIN26-029 Page 252 of 274 A B ($)(%) Office of the Chief Administrative Officer SO0002: Organization Structural Review 63,138 - - 63,138 - n/a Chief Administrative Office Total 63,138$ -$ -$ 63,138$ -$ n/a Fire Services Property GN0016: Fire Station 4-5 111,433 - - 111,433 - n/a Project complete, to be closed Total Property 111,433 - - 111,433 -$ n/a Fire Services Total 111,433$ -$ -$ 111,433$ -$ n/a Operational Services Operations AM0284: Retaining Wall Repair - 1 Community Centre Lane + 25 Falling Leaf Crt 100,759 10,000 2,829 97,931 7,171 71.7 % Waiting for property owner at 25 Falling Leaf to register easement AM0291: Structural Lining Of Sani Sewermains & Laterals 23-26 1,391,637 100,000 41,897 1,349,739 58,103 58.1 % Actual costs of work were lower than anticipated AM0341: Sanitary Pumping Station/Water Booster Station Improvements 121,900 38,350 105,770 16,130 (67,420) (175.8 %) 2025 cash flows were $67,420 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0342: Town Parking Lot Maintenance 374,531 374,531 222,980 151,551 151,551 40.5 % Completion of work delayed to 2026 in coordination with Engineering capital project AM0343: Maze Barrier Replacement - St John's Sdrd W Of Ind Pkwy 100,000 65,095 65,095 34,905 - - AM0396: Engineered WW Recon – Murray- Corbet,Knowles-Hofman,Hollandview&Ostick 177,800 140,000 126,060 51,740 13,940 10.0 % AM0397: Cul-De-Sac Interlock Island Replacement 150,000 200,000 194,243 (44,243) 5,757 2.9 % GN0058: Street Light Pole Identification 17,880 5,000 4,630 13,250 370 7.4 % GN0170: Winter Road Monitoring System - Northwest of Town 75,000 60,000 51,504 23,496 8,496 14.2 % Total Operations 2,509,507 992,976 815,008 1,694,499 177,968$ 17.9 % Town of Aurora Budgeted Capital Spend Forecast Update as at December 31, 2025 Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals 1 of 11 Attachment 3 to Report No. FIN26-029 Page 253 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals Parks AM0178: Parks/Trails Signage Strategy Study/Implementation 210,449 12,389 12,389 198,060 - - AM0305: Butternut Ridge Trail Construction 248,308 200,000 66,272 182,036 133,728 66.9 % Outstanding work required to connect to trail. Expecting full spend in 2026 AM0355: Playground Replacement & Parking Lot Construction - Evans Park 300,000 260,000 243,267 56,733 16,733 6.4 % AM0357: Splash Pad Surface Upgrade - Town Park 90,700 90,700 0 90,700 90,700 100.0 % Project to be completed in 2026 AM0358: Boardwalk Upgrade - Benjamin Pearson Parkette 510,000 290,000 207,645 302,355 82,355 28.4 % Project completed under budget AM0359: Playground, Picnic Shelter & Courts Replacement - Fleury Park 1,471,685 42,537 51,909 1,419,776 (9,372) (22.0 %) 2025 cash flows were $9,372 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0376: Summit Park Playground Replacement And Bball Crt/Walkway Imp 126,399 110,827 110,827 15,572 - - AM0407: Playground Replacement, Walkway Repaving - Tom's Park 400,000 1,582 237,525 162,475 (235,943) (14,918.0 %) Project completed under budget. 2025 cash flows were $235,943 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0408: Tree Inventory Update (2025-2028)20,700 20,700 11,041 9,659 9,659 46.7 % AM0409: Canine Commons Parking Lot Paving 70,000 61,443 61,443 8,557 - - AM0410: Tennis Court Resurface - Thomas Coates 62,000 35,000 - 62,000 35,000 100.0 % Work commencing in Q2 2026 AM0411: LED Sports Field Light Upgrades (2025- 2028)120,000 70,000 - 120,000 70,000 100.0 % Work commencing in 2026 AM0412: Parks/Trails Signage Strategy Study/Implementation 2025-2027 200,000 - - 200,000 - n/a AM0413: Bowling Green Improvements 35,000 35,000 - 35,000 35,000 100.0 % Full spend expected in 2026 AM0414: Tennis Court Reconstruction - Norm Weller Park 150,000 - - 150,000 - n/a AM0424: Tennis Court Reconstruction - David English Park 150,000 - - 150,000 - n/a GN0078: Arboretum Development 56,033 9,158 47,212 8,821 (38,053) (415.5 %) 2025 cash flows were $38,053 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0085: David Tomlinson Nature Reserve (Phase 1- 5)888,636 3,863 25,742 862,894 (21,878) (566.3 %) 2025 cash flows were $21,878 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0097: Non Programmed Park In 2C 84,509 30,670 33,801 50,707 (3,131) (10.2 %) 2025 cash flows were $3,131 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0128: Artificial Turf - G.W. Williams School 2,425,000 2,425,000 - 2,425,000 2,425,000 100.0 % Final bill expected from YRDSB in 2026 GN0129: Mattamy Phase 4/5 Trail 854,876 33,661 48,133 806,743 (14,472) (43.0 %) 2025 cash flows were $14,472 higher than Aug. 31 forecast, however, project spending remained within approved CBA. 2 of 11 Page 254 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals GN0130: Degraaf Cres Trail 181,921 - 14,496 167,425 (14,496) n/a 2025 cash flows were $14,496 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0150: St. Anne's School Park 7,310,000 7,310,000 6,939,377 370,623 370,623 5.1 % Final bill expected from St. Andrews in 2026 GN0157: Multi Use Courts As Per Parks & Rec Master Plan 300,000 300,000 279,369 20,631 20,631 6.9 % GN0159: Trail Design (Development North Of St. Johns At Yonge St)266,238 - - 266,238 - n/a GN0161: Arboretum Development - 2024 203,200 - - 203,200 - n/a GN0162: Artificial Turf - Aurora Barbarians 2,773,080 2,625,564 2,819,942 (46,861) (194,377) (7.4 %) Project complete, to be closed. Project spend exceeded approved CBA by $46,861 GN0166: George Street Parkland Site Preparation 415,800 250,000 180,244 235,556 69,756 27.9 % Continued site prep required as part of lot preservicing GN0175: Tree Inventory (2025-2028)15,500 15,500 - 15,500 15,500 100.0 % Contractor delays. To be invoiced later in 2026 GN0176: Arboretum Development - 2025 77,500 77,500 - 77,500 77,500 100.0 % Project to be completed in 2026 GN0177: Lambert Wilson Beach Volleyball Court Expansion and Upgrades 12,000 12,000 - 12,000 12,000 100.0 % Project to be completed in 2026 SO0038: Environmental Monitoring Of 2C Lands 16,956 16,956 - 16,956 16,956 100.0 % Unspent, project completed under budget. Total Parks 20,046,490 14,340,051 11,390,633 8,655,857 2,949,418$ 20.6 % Fleet Management AM0330: Roads - 6 Ton Diesel Dump With Sander (#26-22)242,654 242,083 242,083 571 - - AM0349: Facilities - 3/4 Ton Pick Up Truck (#504-23)17,103 17,103 - 17,103 17,103 100.0 % Project completed under budget AM0398: 1/4 Ton 4X4 Pick Up (402-25)85,000 85,000 - 85,000 85,000 100.0 % Truck is ordered, waiting for delivery. This was delayed due to Ford discontinuing the Electric Ford Lightning. AM0399: Roads - GMC/K3500 (#18-24)90,000 90,000 64,997 25,003 25,003 27.8 % AM0400: Roads - 3/4 Ton Pick Up (#13-25)90,000 90,000 64,781 25,219 25,219 28.0 % AM0401: Roads - 6 Ton Diesel Dump With Sander (#32-24)- - - - - n/a Budgeted and forecasted spend in 2027 when delivery is expected AM0402: Facilities - 3/4 Ton Cargo Van (#505-23)80,000 80,000 81,855 1,855- (1,855) (2.3 %) Project complete, to be closed. 2025 cash flows were $1,855 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0403: Parks - Arborist Truck (#223-23)- 315,000 - - 315,000 100.0 % Delivery expected in 2026 AM0404: Parks - 2 Ton Dump Truck (#225-25)135,000 130,000 148,168 (13,168) (18,168) (14.0 %) Project complete, to be closed. Project spend exceeded approved CBA by $968 AM0405: Parks - 2 Ton Dump Truck (#227-23)135,000 135,000 117,778 17,222 17,222 12.8 % AM0406: Facilities - Ice Resurfacer (#593-16)185,000 185,000 172,765 12,235 12,235 6.6 % AM0423: Animal Services Vehicle For Georgina 80,000 80,000 78,732 1,268 1,268 1.6 % Project complete, to be closed 3 of 11 Page 255 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals GN0137: SUV (Roads Technician - New)14,700 14,700 - 14,700 14,700 100.0 % Vehicle has been delivered. Waiting for final outfitting invoices. GN0154: Sidewalk & Parking Lot Vacuum Sweeper 200,000 200,000 171,077 28,923 28,923 14.5 % GN0155: Truck (Flex Supervisor - Roads/Parks - New)14,982 14,982 - 14,982 14,982 100.0 % Vehicle has been delivered. Waiitng for final outfitting invoices. GN0167: Animal Services Vehicle For East Gwillimbury 100,000 100,000 71,022 28,978 28,978 29.0 % GN0171: Bylaw - SUV (New)77,500 77,500 - 77,500 77,500 100.0 % Delivery expected in 2027 GN0172: Van (Water Operator - New)90,000 90,000 88,648 1,352 1,352 1.5 % Project complete, to be closed Total Fleet Management 1,636,940 1,946,368 1,301,907 335,033 644,462$ 33.1 % Operational Services Total 24,192,937$ 17,279,395$ 13,507,547$ 10,685,390$ 3,771,848$ 21.8 % Community Services Programs AM0203: Pet Cemetery Restoration 55,795 27,000 15,804 39,991 11,196 41.5 % AM0265: Parade Float 27,500 - - 27,500 - n/a AM0337: Town Hall - Community Reflection Space 273,962 25,000 8,698 265,265 16,302 65.2 % In 2025, this project completed the design phase. Construction is scheduled to begin in July/Aug 2026 and be at least 90% complete by end of 2026. AM0388: AFLC Fitness Equipment Replacement - 2025 83,000 20,000 76,309 6,691 (56,309) (281.5 %) 2025 cash flows were $56,309 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0389: AFLC - Youth Room Refresh 20,000 20,000 13,941 6,059 6,059 30.3 % AM0390: SARC - Preschool Room Refresh 20,000 20,000 - 20,000 20,000 100.0 % Project to be completed in 2026 GN0139: Pet Cemetery Fencing 100,000 - - 100,000 - n/a GN0141: AV Equipment For Combined Virtual/In- Person Programming 8,379 - - 8,379 - n/a GN0151: Cultural Action Plan Implementation - 2024 50,800 - - 50,800 - n/a GN0180: Aurora War Memorial 100th Anniversary 214,400 214,400 92,532 121,868 121,868 56.8 % Some components of this project were contingent on grant funding, not all of which was received. $65,000 is anticipated to be spent in 2026 with the remainder carried forward to 2027. SO0080: Community Diversity & Equity Initiatives 15,000 - 15,000 - n/a Total Programs 868,837 326,400 207,284 661,553 119,116$ 36.5 % Facilities AM0128: Town Hall - Space Refresh 299,638 25,000 21,756 277,882 3,244 13.0 % AM0129: Security Audit & Implementation 415,150 4,685 4,685 410,464 - - AM0159: ACC Themoplastic Membraine Roof Replacement 160,415 5,000 - 160,415 5,000 100.0 % Work will begin summer/fall 2026 4 of 11 Page 256 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals AM0253: AFLC - Replace Roofing Above Arena Dressing Rooms 90,100 - - 90,100 - n/a AM0258: Energy And Demand Management Plan Implementation 95,041 47,521 5,338 89,703 42,183 88.8 % Expenses deferred to Q3/Q4 of 2026 due to POC study with Enbridge AM0259: Victoria Hall Refurbishment 500,000 100,000 59,976 440,024 40,024 40.0 % AM0295: Building Automation System Replacement 132,000 75,000 77,232 54,768 (2,232) (3.0 %) 2025 cash flows were $2,232 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0304: Inverter Batteries - Multi-Sites 70,000 40,000 42,236 27,764 (2,236) (5.6 %) 2025 cash flows were $2,236 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0310: Sports Dome - Air Conditioning 12,708 12,708 17,759 (5,052) (5,052) (39.8 %) 2025 cash flows were $5,052 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0334: Town Hall Roof Replacement - Phase 1 587,126 5,000 - 587,126 5,000 100.0 % Work to begin in 2027 AM0335: AFLC - Arena Dehumidification Replacement 825,000 - 191,258 633,742 (191,258) n/a 2025 cash flows were $191,258 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0377: Petch House Renovations 50,000 50,000 33,738 16,262 16,262 32.5 % AM0379: ACC - Refinish Concrete Block Walls 15,000 16,486 16,486 (1,486) - - AM0380: Unplanned - Facilities Emergency Repairs Contingency (2025)100,000 87,462 80,712 19,288 6,750 7.7 % AM0382: Town Hall Roof Phase 2 425,000 5,000 - 425,000 5,000 100.0 % Work will begin spring 2026 AM0383: Senior's Centre Roof Repairs 190,590 5,000 443 190,147 4,557 91.1 % Work to begin in 2027 AM0384: Yonge St Plaza Repairs Contingency 50,000 - 14,348 35,652 (14,348) n/a 2025 cash flows were $14,348 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0385: SARC - Replace Arena Sound System 125,000 50,000 - 125,000 50,000 100.0 % Work will begin spring/summer 2026 AM0386: SARC - Replace Pool HVAC Compressors 150,000 - - 150,000 - n/a GN0062: Backflow Prevention Meter Installation 8,891 8,891 17,024 (8,133) (8,133) (91.5 %) 2025 cash flows were $8,133 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0074: SARC Gymnasium 1,870,812 725,000 725,554 1,145,257 (554) (0.1 %) 2025 cash flows were $554 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0110: Aurora Town Square 653,533 653,533 531,024 122,510 122,510 18.7 % Final spend in 2026 GN0164: Aurora Letters at Aurora Town Square 250,000 - - 250,000 - n/a GN0168: SARC External Mural 60,000 - - 60,000 - n/a SO0077: Town Hall - Accommodation Plan 80,000 5,000 - 80,000 5,000 100.0 % Work in progress Total Facilities 7,216,003$ 1,921,286$ 1,839,570$ 5,376,434$ 81,717 4.3 % Community Services Total 8,084,840$ 2,247,686$ 2,046,853$ 6,037,987$ 200,833$ 8.9 % 5 of 11 Page 257 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals Planning & Development Services Development Planning GN0165: 15217 Yonge Street Land Acquisition 108,217 31,336 63,169 45,048 (31,833) (101.6 %) 2025 cash flows were $31,883 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0178: George St Development Servicing 169,607 145,000 152,356 17,251 (7,356) (5.1 %) 2025 cash flows were $7,356 higher than Aug. 31 forecast, however, project spending remained within approved CBA. SO0086: Community Planning Permit System 250,000 130,000 103,636 146,364 26,364 20.3 % Total Development Planning 527,824 306,336 319,162 208,663 (12,825)$ (4.2 %) Environment/ Waste SO0065: Energy Retrofit Program Business Case 191,400 160,000 139,733 51,667 20,267 12.7 % SO0084: Town Facility Waste Audit Reduction Plan 75,000 45,000 1,233 73,767 43,767 97.3 % Waste stream auditing was held until Q1 2026 in order to align with some of the Town's larger community events Total Environment/ Waste 266,400 205,000 140,965 125,435 64,035$ 31.2 % Water AM0294: Watermain Decomissioning - 15408/15390 Yonge St 210,109 - - 210,109 - n/a AM0367: Watermain Rehabilitation - Mary St 250,000 - - 250,000 - n/a SO0035: Water Hydraulic Model 6,435 5,925 5,597 838 328 5.5 % SO0067: Water Hydraulic Model - Upgrade 95,266 10,000 6,268 88,997 3,732 37.3 % SO0079: Water And Wastewater Master Plan 414,800 275,000 193,750 221,050 81,250 29.5 % Issues have been encountered with the consultant and their changing of the project team twice over the course of the project. This has resulted in significant project delays. Total Water 976,610 290,925 205,615 770,994 85,309$ 29.3 % Storm Sewer AM0247: Delayne Drive Channel Rehabilitation 3,246,483 240,000 101,221 3,145,262 138,779 57.8 % This project has been cancelled. Detailed design revealed that removing over 500 trees to mitigate potential flooding for a 1 in 100 year storm is an unwarranted risk. An alternative solution will be identified via the SSWMP and integrated into the 10-year capital plan once finalized. AM0292: Sediment Removal and Remediation - Stormwater Ponds C1 and C4 1,564,046 35,000 35,084 1,528,962 (84) (0.2 %) 2025 cash flows were $84 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0293: Sediment Removal and Remediation - Stormwater Ponds SC2 And WC5 - 35,000 35,084 35,084- (84) (0.2 %) 2025 cash flows were $84 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0368: Maintenance Holes In Streams Erosion Protection Works 173,000 - - 173,000 - n/a AM0369: Sediment Removal and Remediation - Ponds NC2 and NC12 110,000 55,000 74,152 35,848 (19,152) (34.8 %) 2025 cash flows were $19,152 higher than Aug. 31 forecast, however, project spending remained within approved CBA. 6 of 11 Page 258 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals AM0370: Remediation of Stormwater Management Pond C6 400,000 60,000 49,384 350,616 10,616 17.7 % AM0419: Vandorf Sdrd and Batson Dr Culvert Rehabilitation - 70,000 15,192 15,192- 54,808 78.3 % Consultant fees to be billed in 2026 SO0083: Stormwater and Stream Master Plan Update 400,000 50,000 - 400,000 50,000 100.0 % Additional stakeholder consultation required prior to RFP being released. Project commenced Q1 of 2026 Total Storm Sewer 5,893,528 545,000 310,117 5,583,412 234,883$ 43.1 % Sani Sewer AM0332: Yonge St Sani Sewer Rehab & Streetscape Detailed Design 747,848 500,000 289,151 458,697 210,849 42.2 % Detailed design was held until results of the traffic analysis could be propertly vetted by stakeholders and incorporated into the design. AM0421: Sani Sewer Rehabilitation Of Patrick Dr, Webster Dr, Glass Dr 270,000 - - 270,000 - n/a AM0422: Various Sewer Rehabilitations - 2026 169,200 10,000 - 169,200 10,000 100.0 % Delay on commencement of project. Project now planned to commence in 2026 SO0062: Wastewater Hydraulic Model (2023)85,583 - - 85,583 - n/a Total Sani Sewer 1,272,631 510,000 289,151 983,480 220,849$ 43.3 % Roads AM0037: Poplar Crescent Reconstruction 1,394,490 900,000 933,037 461,453 (33,037) (3.7 %) 2025 cash flows were $33,037 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0038: Road, Storm, Sani and Water Rehabilitation - Gurnett, Kennedy, Victoria 3,889,692 47,645 47,645 3,842,047 - - AM0238: Rehabilitation - Mill St and Temperance St 2,674,017 800,000 920,989 1,753,028 (120,989) (15.1 %) 2025 cash flows were $120,989 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0239: Rehabilitation of Marksbury, Gilbank, Lacey, Mcleod 5,361,086 3,049,000 4,022,184 1,338,903 (973,184) (31.9 %) 2025 cash flows were $973,184 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0240: Goulding Ave & Eric T. Smith Way - Top Asphalt 1,510,500 800,000 445,677 1,064,823 354,323 44.3 % This project is being delivered in two parts. Sidewalks were installed in Q4 of 2025. Road rehabilitation was held until Q2 of 2026 due to weather constraints at the end of 2025. AM0296: Parking Lot Rehabilitation – SARC 2,782,400 175,000 161,543 2,620,857 13,457 7.7 % AM0362: Full Road Reconstruction - Centre St - Yonge - Spruce St 1,500,000 420,000 413,678 1,086,322 6,322 1.5 % AM0366: South Town Hall Parking Lot Rehabilitation 750,000 50,000 54,447 695,553 (4,447) (8.9 %) 2025 cash flows were $4,447 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0415: Rehabilitation Of Sisman Avenue, Hollidge Boulevard, John West Way 2,071,200 2,000,000 1,805,030 266,170 194,970 9.7 % The rehabilitation of pavement on John West Way over the bridge was held until the bridge rehabilitation could be completed in Q1 2026. Once the bridge work is complete, the road will be rehabilitated 7 of 11 Page 259 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals AM0416: Vandorf Sideroad Localized Road Rehabilitation 300,000 50,000 44,673 255,327 5,327 10.7 % AM0417: Rehabilitation Of Wells St North, Cousins Dr, Dunning Ave, Brookland Ave 108,400 10,000 - 108,400 10,000 100.0 % Delay on commencement. Project now planned to commence in 2026 AM0418: Rehabilitation Of Highland Field Parking Lot 50,000 30,000 15,778 34,222 14,222 47.4 % AM0420: Retaining Wall And Railing Condition Assessment 93,194 50,000 72,611 20,583 (22,611) (45.2 %) 2025 cash flows were $22,611 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0030: Vandorf Sdrd Recon'n 79,379 25,000 - 79,379 25,000 100.0 % This was an estimate for the amount to be spent within the 2025 accrual period, however the Consultant submitted the invoice in March after the 2025 accrual period ended and the amount billed was less than the estimate. GN0163: Active Transp Facilities - Yonge - Bloomington - Go Bridge Both Sides 5,285,221 240,000 328,863 4,956,358 (88,863) (37.0 %) 2025 cash flows were $88,863 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0179: Train Whistle Cessation at St. John's Sdrd Safety Assessment 76,000 - - 76,000 - n/a SO0078: Town-Wide Parking Study 133,827 126,000 112,512 21,315 13,488 10.7 % SO0085: Pedestrian Crossing Study 150,000 10,000 - 150,000 10,000 100.0 % This project was planned to be initiated at the end of 2025, but Procurement process to retain the consultant got postponed unit Q1 2026. Total Roads 28,209,407 8,782,645 9,378,666 18,830,741 (596,021)$ (6.8 %) Traffic GN0045: Ped Crossings Per DC Study 17,597 - - 17,597 - n/a GN0046: Traffic Calming Per DC Study 228,527 2,000 8,420 220,107 (6,420) (321.0 %) 2025 cash flows were $6,420 higher than Aug. 31 forecast, however, project spending remained within approved CBA. Total Traffic 246,124 2,000 8,420 237,704 (6,420)$ (321.0 %) Sidewalks GN0124: Sidewalk - Edward/ 100M E Of Yonge- Dunning 321,794 12,211 40,210 281,584 (27,999) (229.3 %) 2025 cash flows were $27,999 higher than Aug. 31 forecast, however, project spending remained within approved CBA. Total Sidewalks 321,794 12,211 40,210 281,584 (27,999)$ (229.3 %) Studies SO0044: Official Plan Review/Conformity To Places To Grow 234,782 - - 234,782 - n/a SO0071: Zoning By Law Update 150,000 60,000 59,161 90,839 839 1.4 % Total Studies 384,782 60,000 59,161 325,620 839$ 1.4 % Planning & Development Total 38,099,100$ 10,714,117$ 10,751,467$ 27,347,633$ (37,350)$ (0.3 %) 8 of 11 Page 260 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals Finance Finance AM0005: Financial System 256,552$ 10,000$ 27,403$ 229,148$ (17,403) (174.0 %) 2025 cash flows were $17,403 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0248: Advanced Metering Infrastructure 1,661,775 231,462 134,308 1,527,467 97,154 42.0 % Less than actual spend due to delays in the installation of the infrastructure causing the project to progress in a less timely manner. AM0391: Water Meter Replacement Program - 2025- 2029 500,000 450,000 550,229 50,229- (100,229) (22.3 %) 2025 cash flows were $100,229 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0392: Financial System Continuous Improvements 50,000 - - 50,000 - n/a SO0030: Storm Sewer Reserve Fund & Rate Study 102,308 - - 102,308 - n/a SO0060: Water Rate Study 28,601 - - 28,601 - n/a Total Finance 2,599,236$ 691,462$ 711,940$ 1,887,296$ (20,478)$ (3.0 %) Information Technology Services AM0008: Boardroom Audio/Video Equip 50,596 30,756 756 49,840 30,000 97.5 % Project delayed to 2026 AM0009: Bus Process Automtn & Data Intgrtn 31,745 2,671 7,505 24,240 (4,834) (181.0 %) 2025 cash flows were $4,834 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0212: Ethernet Switch Redesign 105,854 105,854 - 105,854 105,854 100.0 % Project delayed to 2026 AM0213: Data Centre Hardware Refresh (SAN)39,845 39,845 32,879 6,966 6,966 17.5 % AM0232: Cybersecurity Software (Defender Identity Mgmt & Cloud Security)90,000 - - 90,000 - n/a AM0235: End User Equipment Replacement - 2023- 2026 216,343 216,343 168,783 47,559 47,559 22.0 % AM0236: Data Centre Equipment Replacement - 2023- 2026 135,444 135,444 4,889 130,555 130,555 96.4 % Project to continue into 2026 AM0237: Mobile Equipment Replacement - 2023-2026 84,159 84,159 65,462 18,697 18,697 22.2 % AM0270: Council Chamber A/V Technology 94,081 35,000 33,930 60,151 1,070 3.1 % AM0271: Cybersecurity Vulnerability Services - 90,000 84,744 (84,744) 5,256 5.8 % AM0272: Cybersecurity SIEM Services 146,528 110,000 109,604 36,925 396 0.4 % AM0274: Cybersecurity (2024) (2nd Firewall at JOC)112,400 - - 112,400 - n/a AM0275: Uninteruptable Power Supply Refresh 46,977 46,977 6,455 40,522 40,522 86.3 % Project to continue into 2026 AM0277: MS Defender Endpoint Protection 60,000 60,000 - 60,000 60,000 100.0 % Project delayed to 2026 AM0372: Network Access Control 68,000 - - 68,000 - n/a AM0373: Internet Redundancy 108,000 - - 108,000 - n/a 9 of 11 Page 261 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals AM0375: CRM Replacement 300,000 - - 300,000 - n/a AM0393: Wireless Upgrades & Enhancements 100,000 18,490 18,592 81,408 (102) (0.6 %) 2025 cash flows were $102 higher than Aug. 31 forecast, however, project spending remained within approved CBA. AM0394: Arcserve Tape Backup Solution 75,000 75,000 - 75,000 75,000 100.0 % Project delayed to 2026 AM0395: Workorder Management Systems (CMMS Project)50,000 - - 50,000 - n/a GN0015: Migration To Cityview Workspace 100,000 84,176 84,176 15,824 - - GN0115: Cityview Portal Implementation 81,089 - 31,474 49,615 (31,474) n/a 2025 cash flows were $31,474 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0116: Digital Education Program 50,000 - 49,229 771 (49,229) n/a 2025 cash flows were $49,229 higher than Aug. 31 forecast, however, project spending remained within approved CBA. GN0117: ArcGIS Portal 44,997 - - 44,997 - n/a GN0120: Green/Blue Bin Portal 40,000 - - 40,000 - n/a SO0017: Info Tech Strategic Plan Implementation 41,627 36,315 18,350 23,276 17,965 49.5 % Project to continue into 2026 SO0081: IT Strategic Plan (2025)120,000 20,000 17,668 102,332 2,332 11.7 % SO0082: Disaster Recovery Plan (DRP) for IT (Ransomware)30,000 - - 30,000 - n/a Total Information Technology Services 2,422,685 1,191,030 734,494 1,688,191 456,536$ 38.3 % Finance Total 5,021,921$ 1,882,492$ 1,446,434$ 3,575,487$ 436,058$ 23.2 % Corporate Services Legal Services SO0012: Risk Management 34,424 5,000 - 34,424 5,000 100.0 % Consulting work on the project was delayed to 2026 and is currently underway Total Legal Services 34,424 5,000 - 34,424 5,000$ 100.0 % Human Resources AM0004: HR Info/Payroll System 118,571 - - 118,571 - n/a SO0052: Job Hazard Assessment 25,472 9,000 1,184 24,288 7,816 86.8 % Consultant used for Parks JHA due to Ministry of Labour investigation. Total Human Resources 144,043 9,000 1,184 142,859 7,816$ 86.8 % 10 of 11 Page 262 of 274 A B ($)(%) Planned/Budgeted Capital Spend for 2025 Variance - Forecast vs. Actuals A - B Variance Explanation Aug. 31, 2025 Forecast 2025 Actuals Variance - Planned vs. Actuals Project Management & Business Transformation GN0152: Facilities & Trails Accessibility Assessment 42,770 38,007 38,007 4,762 - - GN0169: Parks Accessibility Assessment 90,000 - - 90,000 - n/a SO0006: Emergency Response Plan Update 29,820 29,820 4,070 25,750 25,750 86.4 % Final invoice expected in 2026 Total Project Management & Business Transformation 162,590 67,827 42,078 120,512 25,750$ 38.0 % Bylaw GN0025: Bylaw Radios 12,982 10,000 5,340 7,642 4,660 46.6 % GN0111: AMPS Implementation 79,698 79,698 1,611 78,088 78,088 98.0 % Support for staffing - Screening Officer Total Bylaw 92,680 89,698 6,951 85,729 82,748$ 92.3 % Access Aurora AM0001: Accessibility Plan 18,071 18,071 - 18,071 18,071 100.0 % Project completed under budget Total Access Aurora 18,071 18,071 - 18,071 18,071 100.0 % Corporate Services Total 451,807$ 189,597$ 50,213$ 401,595$ 139,384$ 73.5 % Total Capital Projects 76,025,176$ 32,313,287$ 27,802,514$ 48,222,662$ 4,510,772$ 14.0 % 11 of 11 Page 263 of 274 The Corporation of the Town of Aurora By-law Number XXXX-26 Being a By-law to regulate the emission of dust from residential construction in the Town of Aurora. Whereas subsection 8(1) of the Municipal Act, 2001, S.O. 2001, c. 25, as amended, (the “Municipal Act”) provides that powers of a municipality shall be interpreted broadly so as to confer broad authority on the municipality to enable the municipality to govern its affairs as it considers appropriate and to enhance the municipality’s ability to respond to municipal issues; And whereas section 11 of the Municipal Act provides that a lower-tier municipality may pass by-laws respecting health, safety, and well-being of persons, and the environmental well-being of the municipality; And whereas section 128 of the Municipal Act provides that a local municipality may prohibit and regulate matters that could become or cause public nuisances; And whereas section 129 of the Municipal Act provides that a local municipality may prohibit and regulate with respect to dust; And whereas the Town deems it necessary to establish prohibitions and regulations with respect to dust and public nuisances from residential construction; Now therefore the Council of The Corporation of the Town of Aurora hereby enacts as follows: 1. Short Title 1.1 This by-law shall be known and may be cited as the “Dust By-law”. 2. Definitions and Interpretation 2.1 In this by-law, the following words shall have the following meanings: (a) “Administrative Penalty By-Law” means the Town’s Administrative Penalty By-law, as amended or its successor; (b) “commercial property” shall mean any property which is zoned for commercial use by the Zoning By-law, or which is used in whole or in part for commercial use; (c) “Council” means the elected Council of the Town; (d) "Director" the department head responsible for the By-law Services Division of the Town, or their designate or successor; (e) “dust” shall mean any solid particles that become airborne or are capable of becoming airborne; (f) “industrial property” shall mean any property which is zoned industrial use by the Zoning By-law, or which is used in whole or in part for industrial use; (g) “multi-residential land” shall mean: Page 264 of 274 By-law Number XXXX-26 Page 2 of 8 i) land used for residential purposes that has seven or more self- contained residential units located on it; or ii) vacant land principally zoned for multi-residential development; (h) “Officer” includes any individual(s) designated or appointed by the Town to enforce this by-law, and any person appointed by the Town as a Municipal Law Enforcement Officer and any police officer; (i) “Premises” shall mean a property, or a multi-residential or mixed-use building, or a part of a property, or a multi-residential or mixed-use building, owned or occupied by any person, including a corporation; (j) “Provincial Offences Act” means the Provincial Offences Act, R.S.O. 1990, c. P.33, as amended, or any successor thereof; (k) “public works” shall mean construction, rehabilitation, or maintenance processes using construction equipment conducted by, or on behalf of, the Town, The Regional Municipality of York, the Province of Ontario, the Government of Canada, or any of their respective agencies or agents; (l) “Residential Construction” shall mean anything to do in the demolition, erection, installation, extension, or material alteration or repair on a Residential Property, or on any part of Residential Property, including but not limited to, trimming, blasting, drilling, crushing, grinding, sawing, screening, cutting, altering or moving of clay, mortar, stone, rock, stucco, concrete, tile, and insulation; (m) “Residential Property” shall mean land, buildings, or structures that are used, capable of being used, designed, or intended for residential purposes; (a) “Town” means The Corporation of the Town of Aurora and, where an authority or discretion is conferred upon an official or representative under this by-law, means the appropriate official or representative of the Town as designated or appointed from time to time; (b) “Zoning By-law” means the Zoning By-law of the Town of Aurora, as amended or its successor. 2.2 Unless otherwise specified, references in this by-law to parts, sections, subsections, clauses and schedules are references to parts, sections, subsections clauses, and schedules in this by-law. 2.3 The part and section headings contained throughout this document are for reference purposes only and do not form a part of this by-law. This by-law is to be interpreted without reference to such headings. 2.4 References in this by-law to any statute or statutory provisions include references to that statute or statutory provision as it may from time to time be amended, extended, or re-enacted. 2.5 This by-law shall be read with all changes in gender or number as the context requires. 2.6 References in this by-law to items in the plural include the singular, and references to the singular include the plural, as applicable. Page 265 of 274 By-law Number XXXX-26 Page 3 of 8 2.7 The words “include”, “includes”, “including” are not to be read or interpreted as limiting the words, phrases, or descriptions that precede it. 2.8 If a court of competent jurisdiction declares any provision, or any part of a provision, of this by-law to be invalid or to be of no force and effect, it is the intention of the Town in enacting this by-law that such provision or part of a provision shall be severable, and such a decision shall not affect the validity of the remaining sections, subsections, clauses or phrases of this by-law. 2.9 This by-law and the provisions contained within are intended to be complementary to other by-laws passed by Council and in the event that any other applicable law requires a higher standard than the provisions contained in this by-law, the higher standard shall apply. 3. Dust, General Requirements 3.1 No person shall cause or permit dust that occurs as a result of Residential Construction activity to escape a Residential Property onto another Premises. 3.2 No person shall direct another person to engage in Residential Construction activity that causes or permits dust to escape from a Residential Property onto another Premises. 4. Exceptions 4.1 Section 3 of this By-law does not apply where a person has implemented and maintained reasonable measures, having regard to the nature of the Residential Construction activity and the surrounding circumstances, to prevent the escape of dust from a Residential Property, including one or more of the following: (a) wetting the construction material; (b) using a wet saw; (c) using dustless saw technology; (d) tarping or otherwise containing the source of dust; (e) installing wind fencing or a fence filter; (f) using a vacuum attachment when cutting; or (g) any other preventive measure that the Town deems adequate to mitigate the escape of dust from a Residential Property having regard to the nature of the activity. For greater certainty, the implementation of one or more of the aforementioned measures does not, on its own, establish compliance with subsection 4.1. 4.2 Section 3 of this by-law does not apply to: (a) public works; (b) work occurring on any: (i) commercial property; Page 266 of 274 By-law Number XXXX-26 Page 4 of 8 (ii) industrial property; or (iii) multi-residential land; (c) construction forming part of development pursuant to a plan of subdivision, or a mixed-use development, being undertaken pursuant to an agreement under the Planning Act, R.S.O. 1990, c. P.13; or (d) a residential demolition project for which an approved demolition permit has been issued. 5. Administration and Enforcement 5.1 The Director is responsible for and is delegated the power to administer this by- law, including the authority to approve, issue, refuse, revoke, cancel, suspend, set and impose conditions on, require information, and administer any applications, permits, notices or authorisations, and to prescribe the content and form of any permits, forms, notices or other documents required under this by-law. 5.2 Any decision or notice of the Director pursuant to this by-law shall be final without a right to appeal to Council. 5.3 The Director and Officers are delegated the authority to enforce this by-law, including the authority to conduct inspections and investigations under this by- law, the Municipal Act, and any other applicable by law or legislation. 5.4 The Director is authorized to delegate responsibilities for the administration and enforcement of this by-law to any Town staff or external third parties deemed to be qualified and appropriate by the Director for such purposes. 5.5 For the purpose of subsection 23.2(4) of the Municipal Act, Council considers the delegation of powers to the Director pursuant to this by-law to be of a minor nature. 5.6 Any order or notice issued pursuant to this by-law shall be deemed to have been received upon: (a) personal service on the person subject to the order or notice; (b) one day after transmission through electronic means to an email or social media address provided by the person subject to the order or notice; (c) one day after posting the order or notice in a conspicuous location on the property subject to the order or notice; or (d) the fifth (5th) day after the order or notice is sent by registered mail or courier to the address of the property to which the order or notice relates, or to the last known address of the person who is subject to the order or notice. 6. Powers of Entry 6.1 An Officer, or any other individual authorized to enforce this by-law on behalf of the Town, may at any reasonable time enter upon any land for the purpose of carrying out an inspection to determine whether the following are being complied with: Page 267 of 274 By-law Number XXXX-26 Page 5 of 8 (a) this by-law; (b) any direction or order under this by-law; (c) a condition of any permit issued under this by-law; (d) an order issued under section 431 of the Municipal Act. 6.2 Where an inspection is conducted pursuant to this section, an Officer or any other individual authorized to enforce this by-law on behalf of the Town, may: (a) require the production for inspection of documents or things relevant to the inspection; (b) inspect and remove documents or things relevant to the inspection for the purpose of making copies and extracts; (c) require information from any person concerning a matter related to the inspection; and (d) alone or in conjunction with a person possessing special or expert knowledge, make examinations or take tests, samples, or photographs necessary for the purpose of the inspection. 6.3 No person shall hinder or obstruct or attempt to hinder or obstruct the Town, its employees, officers or agents from carrying out any powers or duties under this by-law. 6.4 No person shall fail to comply with, or contravene, any notice or order or other direction issued by the Town pursuant to this by-law or the Municipal Act. 6.5 Where an Officer, or an individual authorized to enforce this by-law, has reasonable grounds to believe that an offence has been committed by any person, they may require the name, address and proof of identity of that person, and the person shall supply the required information. 6.6 No person shall decline or neglect to give, produce or deliver any information, document or other thing that is requested by the Town pursuant to this by-law. 6.7 No person shall knowingly make, participate in, assent to or acquiesce in the provision of false information in a statement, affidavit, application or other document prepared, submitted or filed under this by-law. 7. Orders 7.1 Where the Director, Officer, or any other individual authorized to enforce this by- law is satisfied that a contravention of this by-law has occurred, such Director, Officer, or authorized individual may make an order requiring that the person who caused or permitted such contravention, or the owner or occupier of the land on which the contravention occurred, to discontinue the contravening activity and/or to do work to correct the contravention. 7.2 An order pursuant to this section shall set out the following: (a) reasonable particulars identifying the location of the land on which the contravention occurred; Page 268 of 274 By-law Number XXXX-26 Page 6 of 8 (b) reasonable particulars of the contravention; (c) what is required of the person subject to the order (i.e., what activity is to be seized and/or actions or work to be done); (d) the date by which there must be compliance with the order and/or, if any work is ordered, the date by which any such work must be done; and (e) information regarding the Town's contact person. 8. Remedial Action and Cost Recovery 8.1 Wherever this by-law or an order issued under this by-law directs or requires any matter or thing to be done by any person within a specified time period, in default of it being done by the person directed or required to do it, the action may be taken under the direction of the Director or an Officer at that person’s expense and the Town may recover the costs incurred through a legal action or by recovering the costs in the same manner as taxes. 8.2 For the purposes of taking remedial action under this section, the Town, its staff and/or its agents may enter, at any reasonable time, upon any lands on which a default to carry out a required thing or matter occurred. 9. Offences and Penalties 9.1 Every person who contravenes any provision of this by-law is guilty of an offence and upon conviction is liable to a fine as provided for in the Provincial Offences Act. 9.2 Every person who contravenes any order issued pursuant to this by-law is guilty of an offence and upon conviction is liable to a fine as provided for in the Provincial Offences Act. 9.3 If a corporation has contravened a provision of this by-law, including an order issued under this by-law, every director and officer who knowingly concurred in such a contravention is guilty of an offence. 9.4 Pursuant to subsection 429(2) of the Municipal Act, all contraventions of this by- law or orders issued under this by-law are designated as continuing offences. If a contravention of any provision of this by-law has not been corrected, or an order issued under this by-law has not been complied with, the contravention of such a provision or an order shall be deemed to be a continuing offence for each day or part of a day that the contravention remains uncorrected or an order not complied with. 9.5 On conviction of an offence under this by-law, every person is liable to a fine in accordance with the following rules pursuant to the Municipal Act: (a) to a fine of not less than $500.00 and not more than $100,000.00; (b) in the case of a continuing offence, for each day or part of a day that the offence continues, the minimum fine shall be $500.00 and the maximum fine shall be $10,000.00, despite paragraph (a), the total of all the daily fines for an offence is not limited to $100,000; Page 269 of 274 By-law Number XXXX-26 Page 7 of 8 (c) in the case of a multiple offence, for each offence included in the multiple offence, the minimum fine shall be $500.00 and the maximum fine shall be $10,000.00, despite paragraph (a), the total of all fines for each included offence is not limited to $100,000. 9.6 In addition to fines under this section, a person convicted of an offence under this by-law may be liable to a special fine in the amount of the economic advantage or gain that such a person obtained from the contravention of this by-law. Notwithstanding subsection 9.5 above, a special fine may exceed $100,000. 9.7 Where a person is convicted of an offence under this by-law, the court in which the conviction has been entered, and any court of competent jurisdiction, thereafter, may make an order prohibiting the continuation or repetition of the offence by the person convicted. 10. Administrative Penalties 10.1 Instead of laying a charge under the Provincial Offences Act for a breach of any provision of this by-law, which is designated under the Administrative Penalty By- law, an individual authorized to enforce this by-law on behalf of the Town may issue an administrative penalty to the person who has contravened this by-law. 10.2 Individuals authorized to enforce this by-law on behalf of the Town have the discretion to either proceed by way of an administrative penalty or a charge laid under the Provincial Offences Act. If an administrative penalty is issued to a person for a breach of a provision of this by-law, no charge shall be laid against that same person for the same breach. 10.3 The amount of the administrative penalty for a breach of a provision of this by- law shall be established pursuant to the Administrative Penalty By-law, and each day on which a contravention has not been corrected shall constitute a new and separate offence. 10.4 A person who is issued an administrative penalty shall be subject to the procedures as provided for in the Administrative Penalty By-law. 11. Presumption 11.1 An Owner of a property on which a non-compliance or contravention has occurred shall be presumed to have carried out or caused or permitted to be carried out the non-compliance or contravention, which presumption may be rebutted by evidence to the contrary on a balance of probabilities. 12. Severability 12.1 If a court of competent jurisdiction declares any provision, or any part of a provision, of this by-law to be invalid or to be of no force and effect, it is the intention of the Town in enacting this by-law that such provision or part of a provision shall be severable, and such a decision shall not affect the validity of the remaining sections, subsections, clauses or phrases of this by-law. Page 270 of 274 By-law Number XXXX-26 Page 8 of 8 Enacted by Town of Aurora Council this 22nd day of September, 2026. Tom Mrakas, Mayor Anne Kantharajah, Town Clerk Page 271 of 274 The Corporation of the Town of Aurora By-law Number XXXX-26 Being a By-law to exempt Part Block 1 on Plan 65M-4721 from part-lot control (File No. PLC-2022-01). Whereas subsection 50(7) of the Planning Act, R.S.O. 1990, c. P.13, as amended (the “Act”), provides that the council of a local municipality may by by-law provide that the part-lot control provisions in subsection 50(5) of the Act, does not apply to the land that is within a registered plan of subdivision as is designated in the by-law; And whereas the Council of The Corporation of the Town of Aurora deems it necessary and expedient to enact a by-law to exempt Part Block 1 on Plan 65M-4721 from those provisions of the Act dealing with part-lot control; Now therefore the Council of The Corporation of the Town of Aurora hereby enacts as follows: 1. Subsection 50(5) of the Act shall not apply to the following lands, all situated in the Town of Aurora, Regional Municipality of York: Part Block 1 on Plan 65M-4721, designated as Parts 1 to 25 on Plan 65R-39804. 2. A copy of this by-law shall be registered against the lands in the proper land registry office. 3. This by-law shall come into full force and effect upon final passage hereof, shall remain in force and effect for a period of two (2) years from the date of its passing, and shall expire on September 22, 2028. Enacted by Town of Aurora Council this 22nd day of September, 2026. Tom Mrakas, Mayor Anne Kantharajah, Town Clerk Page 272 of 274 ButternutRidgeTrailWoodhaven Avenue Yonge StreetPhila Lane Part 10 Part 1 Part 15 Part 22 Part 21 Part 9 Part 18Part 12 Part 6 Part 16 Part 23 Part 24 Part 7 Part 17 Part 11 Part 4 Part 14Part 13 Part 2 Part 25 Part 5 Part 20 Part 3 Part 8 Part 19 Map created for the Town of Aurora Planning & Development Services Department, 2024-08-29. Base data provided by the Town of Aurora and the Regional Municipality of York. Air photos taken Spring 2023,© First Base Solutions Inc., 2023 Orthophotography. ¯ 0 10 20 Metres Subject Lands Block 1, Registered Plan 65M-4721 FIGURE 1 APPLICANT: Cedartrail Developments Inc. PURPOSE: Create 11 single detached freehold lots and a common element condominium road with two temporary hammerheads. FILE: PLC-2022-01 Location Map YONGE STREETPart Details from Plan 65R-39804 HENDERSON DR IVEBAYVIEWAVENUELESLIESTREETBATHURST STREETBLOOMINGTON ROADYONGESTREETSTJOHN'S SI DEROAD WELLINGTON STREET EAST HIGHWAY404HIGHWAY404Parts 1, 11 & 21 Common Element Condominium Road Parts 2 & 12 1 Single Detached Residential Parts 3 & 13 2 Single Detached Residential Parts 4 & 14 3 Single Detached Residential Parts 5 & 15 4 Single Detached Residential Parts 6 & 16 5 Single Detached Residential Parts 7 & 17 6 Single Detached Residential Parts 8 & 18 7 Single Detached Residential Parts 9 & 19 8 Single Detached Residential Parts 10 & 20 9 Single Detached Residential Parts 22 10 Single Detached Residential Parts 23 11 Single Detached Residential Parts 24 & 25 Temporary Hammerhead Reference Parts Lot Number Description Note: This location map is for reference only and does not form part of the by-law.Page 273 of 274 The Corporation of The Town of Aurora By-law Number XXXX-26 Being a By-law to confirm actions by Council resulting from a Council meeting on September 22, 2026. The Council of the Corporation of The Town of Aurora hereby enacts as follows: 1. That the actions by Council at its Council meeting held on September 22, 2026, in respect of each motion, resolution and other action passed and taken by the Council at the said meeting is hereby adopted, ratified and confirmed. 2. That the Mayor and the proper officers of the Town are hereby authorized and directed to do all things necessary to give effect to the said action or to obtain approvals where required and to execute all documents as may be necessary in that behalf and the Clerk is hereby authorized and directed to affix the corporate seal to all such documents. Enacted by Town of Aurora Council this 22nd day of September, 2026. Tom Mrakas, Mayor Anne Kantharajah, Town Clerk Page 274 of 274