September 28th _ October 1st - AEC Property Tax | Canada`s

2014
48th Annual
CPTA National Workshop
Fairmont Winnipeg, Manitoba
September 28th _ October 1st
“Where the Rivers – and the
Property Tax Professions – Meet”
« Au confluent des rivières :
le rendez-vous des professionnels
de taxes foncières »
48th Annual CPTA National Workshop:
September 28th – October 1st, 2014
“Where the Rivers – and the Property Tax
Professions – Meet”
« Au confluent des rivières : le rendez-vous
des professionnels de taxes foncières »
2014
Workshop Committee
Chair:
Giselle Kakamousias,
Turner Drake & Partners Ltd.
Members:
Louise Boutin,
Langlois Kronström Desjardins
Shawna Burke-Martin,
AEC Property Tax Solutions
Angie DaCosta, Cushman & Wakefield
Ken Friesen, Keystone Valuation
Antoine Hacault,
Thompson, Dorfman, Sweatman
Chris Hartley, Avison Young
Monica Keller, Talisman Energy Inc.
Jerry Kirkland, Kirkland, Balsom & Associates
Mathieu Maillet, Altus Group
Viviane Marcotte, CPTA Managing Director
Jamie Mercury,
Aikins, MacAulay & Thorvaldson
Mark Newman, Fillmore Riley LLP
Kevin Olmstead, Canadian Pacific
Ted White,
P.S. Johnson Valuation Consultants Ltd.
Curling:
Ken Friesen, Keystone Valuation Ex-Officio Member:
Brian Dell, Wilson Laycraft, CPTA President
2
Photo: Stan Milosevic, Front cover: Jerry Grajewski
Saturday, September 27
8:30 am - 4:00 pm
York Room
Executive Committee and Board of
Directors meetings
4:30 pm - 6:00 pm
West Foyer
Registration Desk Open
Sunday, September 28
8:45 am
Pre Workshop Curling Mini-Bonspiel
– Bus transportation to the Assiniboine
Memorial Curling Club will be available
in front of the Fairmont hotel.
The event will start at 9:30 am with a tutorial for those wishing to learn or refresh their skills prior to the mini bonspiel. Lunch will be provided. Prizes immediately following the bonspiel. 3:00 pm – 4:30 pm
West Foyer
Registration Desk Open
5:30 pm – 7:00 pm
Wellington Ballroom
Welcoming Reception
- Admittance by badge.
Host Bar – Cocktails &
Hors d’oeuvres only.
Monday, September 29
8:00 am - 10:00 am West Foyer
Registration Desk Open
8:00 am East Ballroom
Refreshments & Light Breakfast
- Admittance by badge.
8:30 am - 9:00 am West / Midway Ballroom
Opening Ceremonies
•Opening Remarks –
Ms. Giselle Kakamousias
CPTA Executive V.P. and
Workshop Chair
•Introduction of CPTA Board of Directors
•Welcome from CPTA President –
Mr. Brian K. Dell
Sponsored by First Nations Tax Commision
9:00 am – 10:00 am Topic: Awakening the invisible to
achieve the impossible
3
Speaker:
Mr. Martin Latulippe, CSP,
Memramcook, New Brunswick
lf
ian Rudo
Photo: Br
In today’s world, management, employees, and leaders of organizations have to deal with
many changes: organizational,
professional and
personal. Competition, new trends,
restructuring and
the quest to reach
higher objectives,
continually press
leaders to show up
and perform at the highest standard of
excellence. This is a daunting challenge!
During this most interactive session, discover the magic of awakening the invisible “forces” that will help you
achieve the impossible.
10:00 am
Foyer
Refreshment Break
Sponsored by Turner Drake & Partners Ltd.
10:15 – 11:45 am
Topic: “The Hot Seat”
Speakers:
Ms. Connie Fair,
CEO, BC Assessment, Victoria, BC
Mr. Steve White,
Executive Director, Alberta
Municipal Affairs, Edmonton, AB
Mr. Mel Chambers,
Director / City Assessor,
Assessment and Taxation
Department, City of Winnipeg, MB
Mr. Irwin Blank,
CEO, Saskatchewan Assessment
Management Agency, Regina, SK
Mr. Andy Anstett,
Senior Policy and Issues Advisor,
President’s Office, Municipal
Property Assessment Corporation,
Pickering, ON
Mr. Russ Adams,
VP, Operations, Property Valuation
Services Corporation, Halifax, NS
Moderator:
Mr. Paul Sullivan,
Burgess, Cawley, Sullivan &
Associates, Vancouver, BC
4
This select group of speakers will provide
insight into recent policy and legislative
changes within their jurisdic­tions. The
panel has identified common issues
across the country including transparency
and disclosure of information as well
as the valuation of special use and PILT
properties. Each speaker will cover their
local perspective on these items and
through questioning the panel will identify the common threads and how
they are being dealt with. Some recent
case law and policy directive will make
for an insightful and current discussion.
11:45 am – 1:15 pm East Ballroom
Lunch – Admittance by badge.
Sponsored by BC Assessment
1:15 pm – 2:00 pm West Foyer
Registration Desk Open
Photo:
Xing W
u
1:15 pm – 2:15 pm West / Midway Ballroom
Topic: Valuation of Special-Purpose
Transportation Properties
Speaker:
Dr. Michael Tretheway,
Chief Economist, InterVISTAS
Consulting Group, Vancouver, BC
Dr. Tretheway is widely considered as a leading transportation economist and
has served as an expert witness and advisor to governments, airlines, airports,
ports and railways in the United States,
Canada, Australia, New Zealand, Asia,
Africa and before the European Commission. He earned a PhD in economics from the
University of Wisconsin and
served for 14 years as Associate
Professor of Transportation &
Logistics at the University of British Columbia.
2:15 pm
Dr. Tretheway will be speaking on
unique issues in the valuation of
airports, both in terms of airports
generally and airports in the context of our unique Made-in-
Canada airports regime.
Foyer
Refreshment Break
Sponsored by Loblaw Properties Limited
5
2:30 pm – 4:30 pm Topic: Cross Canada Valuation Panel
Speakers:
Mr. Peter Jones,
Altus Group, Vancouver, BC
Mr. Rocky Neufeld,
Colliers International, Winnipeg, MB
Mr. John Clark,
The Regional Group of
Companies Inc., Ottawa, ON
Mr. Benoit Egan,
Raymond Chabot Grant Thornton,
Montréal, QC
Moderator:
Mr. Jerry Kirkland,
ARA – Kirkland, Balsom
and Associates, St. John’s, NL
Four outstanding valuers have
been assembled from across the
country to present interesting,
relevant valuation topics. Each
panelist will present valuation
topics that will assist you in better understanding the valuation
process. Questions/comments/
discussions will be welcomed. Photo:
Ginette
e
Manaigr
Monday Evening, September 29
Photo: Pr
airie 36
0
5:30 pm
6
Monday evening’s event will be held at Prairie 360, Winnipeg’s skyline restaurant, located a short walk from
the hotel. Revolving every 45 minutes,
Prairie 360 offers a panoramic view to Winnipeg’s sights,
and every seat in the dining
room provides a view to the
City. Our Partner Tour leader,
Don Finkbeiner of Heartland
Travel, will kick off our evening
by providing us with a ‘tour’ of
Winnipeg’s sights from our
vantage point high above the City.
Prairie 360 will then provide us with a
taste of Winnipeg. 360’s chefs focus on
local Manitoba ingredients: appetizers
represent Winnipeg’s melting pot culture, with various ethnic inspired dishes,
and entrees focus on the local farmer/
hunter/fisherman culture. Desserts focus on Manitoba’s early settlers, with traditional desserts coming from French/Native American/
Mennonite heritage.
It is a one-of-a-kind evening offering
fine food, fine company, and stunning
views – one that should not be missed.
Tuesday, September 30
8:00 am - 10:00 am West Foyer
Registration Desk Open
8:00 am East Ballroom
Refreshments & Light Breakfast
- Admittance by badge.
8:30 - 12:00 noon West / Midway Ballroom
Topic: Cross Canada Legal Panel
Photo: Ex
change
District BI
Z
Co-sponsored by Nixon Fleet & Poole LLP,
RioCan Management Inc. and CPTA
A perennial favorite with delegates, the Cross-Canada Legal Panel session has again been expanded to three hours for
the 2014 Conference. In the first portion,
the panelists – leaders from across the
country in the property tax legal profession – will update delegates on recent
legal happenings in their respective
jurisdictions, with an
emphasis on case
law of national significance. The panel
speakers will then
take questions from
the floor, both via
the traditional “open
mike” format and via
electronic transmission to the moderator.
Speakers:
Mr. James D. Fraser,
Lawson Lundell LLP, Vancouver, BC
Mr. Gilbert J. Ludwig,
Wilson Laycraft, Calgary, AB
Mr. Jamie Mercury,
Aikins, MacAulay & Thorvaldson,
Winnipeg, MB
Ms. Kathleen Poole,
Nixon Fleet & Poole LLP,
Toronto, ON
7
Me Louise Boutin,
Langlois Kronström Desjardins,
Montréal, QC
Mr. Robert Vincent, QC
Stewart McKelvey, Saint John, NB
Moderator:
Mr. Michael Crosbie, QC
McInnes Cooper, St. John’s, NL
10:30 – 10:45 am
Foyer
Refreshment Break
Sponsored by Thompson Dorfman Sweatman LLP
10:45 – 12:00 noon In this second session, the panelists will
comment from a legal perspective on
some of the issues addressed in the
other sessions – special purpose transportation properties,
natural disasters and
the valuation cases
dealt with by the
Valuation panel (e.g. BC Ferries, Bell Centre). The
panelists will also
discuss municipal
involvement in assessment and taxation matters, and
potential consequences (such as confidentiality concerns, conflict of interest
issues, and practice management tips).
12:00 pm – 1:15 pm East Ballroom
Lunch – Admittance by badge.
Sponsored by Altus Group
12:00 pm – 1:15 pm Harrow Room
Lunch – 2015 Workshop Committee
Inaugural Meeting
Sponsored by Altus Group
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: Tou
Photo
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innip
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1:15 – 2:15 pm West / Midway Ballroom
Topic: Canadian Agribusiness:
Producing Food to Feed the
World and How it Contributes
to the Economy of Canada.
Speaker:
Mr. Murdoch Mackay,
Chair of the Canadian International
Grains Institute, Commissioner of
the Canadian Grains Commission
Winnipeg, MB
For 40 years CIGI (Canadian International Grains Institute) has worked with the agricultural community worldwide in the
promotion and utilization of Canadian
field crops. Winnipeg is the national seat
8
of CIGI, and the CPTA is pleased to have
Murdoch MacKay as a presenter at this
year’s Workshop. In this session, Mr.
MacKay will discuss the impact of the
Agribusiness industry on the Canadian
economy, with emphasis on the significant asset base involved.
2:15 – 3:15 pm Topic: Natural Disasters – How the City
of Calgary dealt with the Impact
of the Flood on Property Values
in the Affected Areas.
Speaker:
Mr. Nelson Karpa,
Director / City Assessor,
City of Calgary, AB
A flooded downtown Calgary is seen
from an aerial view of the city Saturday, June 22, 2013. The Conservative
government has tabled their spending
estimates, budgeting $690 million for
disaster funding, much of which will go
towards flood recovery.
On June 20, 2013, the City of Calgary
and southern Alberta experienced
catastrophic flooding which was the
worst in Alberta history. As a result of the
flood over 100,000
people were under
evacuation orders. It
is hard to imagine at a
time of such destruction that property
assessment would
even be on the
radar, however the
City needed to recognize the impact it
had on some 1,939
properties. This
posed a significant
valuation challenge
in
preparing the 2014
assessment roll. This session will take you through the
process the City of Calgary had to go
through to correctly capture the effect
the flood had on the assessment base.
om,
ger.c
Top photo:Netnewsled
bottom: sott.net
3:15 - 3:30 pm
Foyer
Refreshment Break
Sponsored by the City of Calgary Assessment
Department
9
3:30 - 4:30 pm CPTA Annual Meeting, Election of
Officers
The Annual Meeting will include updates
on Chapter activities across Canada, the
undertakings of the Board of Directors
and the Executive, the operation of the
National Office, and other topical issues.
Officers for the 2014/2015 term will be elected. Tuesday Evening, September 30
6:00 pm Foyer
Cash Bar Reception
- Admittance by badge.
Two tickets for wine or beer sponsored by
Langois Kronström Desjardins LLP
7:00 pm
East / Midway Ballroom
Gala Dinner & Entertainment
– Admittance by badge.
Wednesday, October 1
8:00 am East Ballroom
Refreshments & Light Breakfast
- Admittance by badge.
8:30 am - 9:30 am West / Midway Ballroom
Topic: Cross-Canada Market Update
Speaker:
Mr. Scott Chandler,
President and CEO, Cushman &
Wakefield, Toronto, ON
Facilitator:
Ms. Angie DaCosta,
Cushman & Wakefield, Toronto, ON
A general Canadian investment market
over-view with a focus of underlying
economic and leasing market fundamentals for industrial, office and retail asset
classes. In addition, Scott will address
the impact on potential valuations and
property tax implications.
Co-sponsored by Canadian Pacific, Cadillac
Fairview Corporation Limited & CPTA
9:30 am – 10:30 am Topic:
10
First Nations Property Taxation
and Property Ownership Update
– Where we were, Where we are,
Where we are going Dator
Photo: Dodgie
10:30 - 10:45 am
Speaker:
C.T. (Manny) Jules,
Chief Commissioner, First Nations
Tax Commission, Kamloops, BC
Creating opportunity for First Nations to legislate property tax interests on First
Nations lands has allowed First Nations
to increase their financial independence.
The next step towards independence
is the right to own their own lands. We
will take a look at what has happened
since 2007, when the FNTC became operational and what we can look forward
to in pursuit of First Nation Property
Ownership initiative.
Foyer
Refreshment Break
Sponsored by Enbridge
10:45 – 11:45 am
Topic: Energy – Dust off the Legislation
and Dig Into the Details
Speaker:
Mr. Cameron Hall,
P.Eng. MBA,
Director, Industrial & Complex
Property, AEC Property Tax
Solutions, Calgary, AB
Photo
: Dan
Harpe
r
Mr. Hall has worked with complex
property for over 30 years. With a background in the energy industry, Mr. Hall
has been a leading national commercial
real estate salesperson, a practice leader
and partner at national property tax services firms, an expert witness, and a trusted advisor to heavy
industry throughout
Canada. His specialty
is the management
of complicated assessment challenges
at industrial facilities.
In the assessment
world, legislation governs right and
wrong. Judicial and Tribunal decisions
supporting opposing standards create an uncertain and uneven path for industry.
11
Mr. Hall will use case studies to explore
assessment challenges now facing the
Canadian Energy industry. Participants
will be urged to engage the paradoxes
now facing the assessment industry and search for solutions.
East Ballroom
Soup & Sandwich Buffet
- Admittance by badge.
Co-sponsored by DuCharme, McMillen &
Associates Canada, Ltd., Municipal
Assessment Agency & CPTA
Photo: Assin
iboine
Park Conserv
ancy
12:00 pm
12
International.
ks by Juncatta
Photo: The For
iboine
Photo: Assin
Canadian
Museum
of Human
by Josel
Catindo
Rights
y,
hn Slipec
Photo: Jo
ervanc
Park Cons
y
13
The Forks
Market by
Brent Bella
my,
Saturday, September 27
8:30 am - 4:00 pm York Room
Executive Committee and Board of
Directors meetings
4:30 - 6:00 pm West Foyer
Registration Desk Open
Sunday, September 28
8:45 am
Pre Workshop Curling Mini-Bonspiel
– Bus transportation to the Assiniboine
Memorial Curling Club will be available
in front of the Fairmont hotel.
The event will start at 9:30 am with a
tutorial for those wishing to learn or
refresh their skills prior to the mini
bonspiel. Lunch will be provided. Prizes
immediately following the bonspiel.
3:00 – 4:30 pm West Foyer Registration Desk Open
5:30 – 7:00 pm
Wellington Ballroom
Welcoming Reception
– Admittance by badge. Host Bar
– Cocktails & Hors d’oeuvres only.
Monday, September 29
8:00 - 10:00 am West Foyer
Registration Desk Open
8:00 am East Ballroom
Refreshments & Light Breakfast for
Spouses registered for the Companion
Tour only – Admittance by badge.
Sponsored by First Nations Tax Commission
8:30 - 9:00 am West/Midway Ballroom
Opening Ceremonies
• Opening Remarks –
Ms. Giselle Kakamousias, CPTA
Executive V.P. and Workshop Chair
• Introduction of CPTA Board of Directors
• Welcome from CPTA President –
Mr. Brian K. Dell
9:00 – 10:00 am
10:00 am 14
Topic: Awakening the invisible to achieve the impossible
Speaker:
Mr. Martin Latulippe, CSP,
Memramcook, New Brunswick
Please see page 3 for description.
Companion Tour (Please see Tour Description in Companion Booklet)
Monday Evening, Sept. 29
5:30 pm
Monday evening’s event will be held at Prairie 360, Winnipeg’s skyline restaurant, located a short walk from
the hotel, for a one-of-a-kind evening.
(please see page 6 for details)
Tuesday, September 30
8:00 - 10:00 am
West Foyer
Registration Desk Open – A free day to
spend at your own leisure.
Tuesday Evening, September 30
6:00 pm Foyer
Cash Bar Reception
- Admittance by badge.
7:00 pm
East/Midway Ballroom
Gala Dinner & Entertainment
- Admittance by badge.
Two tickets for wine or beer sponsored by
Langois Kronström Desjardins LLP
Wednesday, October 1
12:00 pm
East Ballroom
Soup & Sandwich Buffet
- Admittance by badge.
Co-sponsored by DuCharme, McMillen &
Associates Canada, Ltd., Municipal
Assessment Agency & CPTA
English Gard
ens by Linda
McFadyen
15
Workshop Registration Fees
All fees are inclusive of HST (Business Number: 106865710)
Total Fees
Member Early Bird Delegate Fee: (before July 31) . . . . $850.00
Includes complete Workshop Program
Member Delegate Fee: (after July 31). . . . . . . . . . . . . . $960.00
Includes complete Workshop Program
Non-member Fee:. . . . . . . . . . . . . . . . . . . . . . . . . . . $1245.00
Includes complete Workshop Program
Single Day Fee Member (Monday or Tuesday):. . . . . . $415.00
Includes Workshop Program the day you register for
Single Day Fee Non-Member (Monday or Tuesday):. . $540.00
Includes Workshop Program the day you register for
Wednesday Fee Member: . . . . . . . . . . . . . . . . . . . . . $210.00
Wednesday Fee Non-Member: . . . . . . . . . . . . . . . . . $265.00
Companion Full Program:* . . . . . . . . . . . . . . . . . . . $400.00
Includes complete Companion Program but excludes curling bonspiel. (see Companion Booklet for details)
Companion Tour only: . . . . . . . . . . . . . . . . . . . . . . . $130.00
Sunday Night Reception: . . . . . . . . . . . . . . . . . . . . . . $50.00
Monday Breakfast for Registered Companions*: . . . . . $25.00
Monday Night Event:. . . . . . . . . . . . . . . . . . . . . . . . . $100.00
Tuesday Dinner/Entertainment: . . . . . . . . . . . . . . . . $150.00
Wednesday Lunch: . . . . . . . . . . . . . . . . . . . . . . . . . . . $30.00
Extra Ticket Purchases:
Extra tickets for any of the events may be purchased separately if you wish to include someone who is not registered for either the complete Companion Program or the complete Workshop Program.
Sunday Curling Mini Bonspiel**: . . . . . . . . . . . . . . . . . $60.00
Sunday Curling – Spectator only**:. . . . . . . . . . . . . . . $30.00
* Refreshments and light breakfast served in the Foyer are
for delegates only. Only those registered for the complete
Companion Program or the Companion Tour can join the
delegates for breakfast at 8:00 am on Monday morning
only.
** The mini bonspiel is an optional part of the program and
is not included in any of the above Workshop Registration
fees. Curling fees are per person and pre-registration is
required. The fee of $60.00 includes bus transportation,
curling fees, tutorial, broom, full lunch, prizes, service
and taxes). The only equipment you will need is a clean
pair of soft-sole shoes (jogging shoes). The bonspiel spectator fee of $30.00 includes bus transportation,
lunch, service and taxes.
16
The CPTA sincerely thanks the following
organizations that have given their generous support
towards the success of our 48th Annual Workshop.
AEC Property Tax Solutions
Agrium Inc.
Altus Group
BC Assessment
Cadillac Fairview Corporation Limited
Canadian Pacific
City of Calgary Assessment Department
De Grandpré Chait, s.e.n.c.r.l. • LLP
DuCharme, McMillen &
Associates Canada, Ltd.
Enbridge
First Nations Tax Commission
Langlois Kronström Desjardins,
s.e.n.c.r.l. • LLP
Loblaw Properties Limited
Municipal Assessment Agency Inc.
Nixon Fleet & Poole LLP
RioCan Management Inc.
Tax Compliance, Inc.
Thompson Dorfman Sweatman LLP
Turner Drake & Partners Ltd.
The CPTA sincerely thanks the following
organizations that have given their generous support
towards the success of our Curling Bonspiel:
Aikins, MacAulay & Thorvaldson LLP
Aird & Berlis LLP
Hudson’s Bay Company
Pocrnic Realty Advisors Inc.
TransCanada Pipelines Ltd.
Wilson Laycraft
17
L O B B Y
L E V E L
Lobby Level
DANCE
FLOOR
VELVET GLOVE
LOUNGE
WELLINGTON ROOM
DANCE
FLOOR
VELVET GLOVE
LOUNGE
LOBBY COURT
VELVET GLOVE
RESTAURANT
WELLINGTON ROOM
ESCALAT
LOBBY COURT
LOBB
GIFT SHOP
MAIN
ESCALATORS
ELEVATORS
LOBBY
GIFT SHOP
C O N C O U R S E
L E V E L
RECEPTION
MAIN ENTRANCE
V E L
LOMBARD ROOM
SHOPS
KITCHEN
LOMBARD ROOM
OFFICES
ESCALATO
SHOPS
SHOPS
Conco
Photo: Dan Harper
SHOPS
ESCALATORS
SHOPS
18
SHOPS
ELEVATORS
SHOPS
Z Z A N I N E
L E V E L
Mezzanine Level
SERVICE CORRIDOR
I N N I P E G
WEST
BALLROOM
TORS
BY
B A L L R O O M
MIDWAY
BALLROOM
EAST
BALLROOM
KITCHEN
VELVET GLOVE W
RESTAURANT
STORAGE
ELEVATORS
ESCALATORS
LANCASTER
RECEPTION
ENTRANCE
ROOMS
SIZE
SQUARE
FEET
CAMBRIDGE
HEIGHT
THEATRE
STYLE
N. HT
Winnipeg Ballroom 65 x 143
14
ESSEX
CLASS
ROOM
W. HT
N. HT
1100 1000
–
BOARD
ROOM
W. HT
–
–
ETON
ROUND
TABLE
N. HT
W. HT
850
800
DANCE
& HEAD
TABLE
RECEPTION
600
1000
DANCE
FLOOR
–
65 x 44
2860
14
350
300
200
150
–
240
180
150
250
20 x 30
Midway
65 x 55
3575
14
450
400
300
225
–
300
250
170
350
35 x 40
65 x 44
2860
Wellington
Ballroom**
KITCHEN
East
West
OFFICES
9295
HARROW
CANTERBURY
OXFORD
YORK
FOOD &
BEVERAGE
OPERATIONS
OFFICE
ELEVATORS
CONVENTION FOYER
55 x 55.5 3052.5
14
350
300
200
150
–
240
180
150
250
20 x 30
12
350
300
180
140
–
250
190
140
250
400 sq.ft.
Lombard Room*
58 x 52
3016
10
200
150
–
–
–
200
170
150
200
YES
Harrow, Essex &
Canterbury
18 x 54
972
10
100
90
60
50
50
70
60
–
80
YES
Essex & Canterbury 18 x 27
486
10
50
40
30
25
30
30
–
–
40
–
Harrow
18 x 27
486
10
50
40
30
25
Essex
18 x 14
243
10
20
15
16
ELEV.
30
30
LOMBARD
Canterbury
18 x 14
243
10
20
15
16
ORS
York
–
–
50
12 GARAGE
15
20
–
–
20
–
12
20
–
–
20
–
15
–
ELEVATORS
18 x 40
720
10
80
60
36
32
40
60
40
–
80
–
18 x 27
486
10
50
40
30
25
30
30
–
–
50
–
17 x 24
408
Cambridge
Oxford
Lancaster
Eton
*Concourse Level
14 x 28SHOPS
392
10
–
–
–
–
10
–
–
–
–
–
10
30
25
16
10
15
20
–
–
20
–
18x 14
10
20
15
20
10
10
10
–
–
15
–
243
**Lobby Level
ourse Level
19
Canadian Property Tax
Association, Inc.
Association canadienne
de taxe foncière, Inc.
T/F: 416.493.3276 • [email protected]
www.cpta.org