2022 Annual Report (City of Langford)

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Community pride and service excellence through innovation, flexibility and teamwork. Traditional Territory Acknowledgment The City of Langford acknowledges and honours the traditional territories of the Coast Salish, specifically Xwsepsum (Esquimalt), Lekwungen (Songhees), Sc’ianew (Beecher Bay), and the W̱ SÁNEĆ Peoples represented by the Tsartlip, Pauquachin, Tsawout, Tseycum, and Malahat Nations. We thank them for sharing this beautiful land. Page 241 of 447

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Table of Contents Traditional Territory Acknowledgment 02 Message from the Mayor 04 Message from the Chief Administrative Officer 05 Council Advisory Committees 06 Organizational Chart 07 Corporate Services 08 Legislative Services 09 Business Development & Events 10 Bylaw Enforcement 13 CRD Animal Care Services 16 Building Services 17 Engineering 18 Langford Fire Rescue 25 Parks and Recreation 27 Planning 29 Consolidated Financial Statements 36 Permissive Tax Exemptions 60 Annual Development Cost Charges 62 Page 242 of 447

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Message from the Mayor On behalf of City of Langford Council, I am pleased to present the 2022 Annual Report. First, I would like to recognize and thank the outgoing Council for their many years of dedication, passion and service to the City of Langford and its residents. I also want to thank the hardworking City staff who continue to provide a remarkably wide range of quality services in the community. I am honoured to have been elected Mayor of the City of Langford for the 2022-2026 term. My promise to Langford is to focus on sustainability, the environment, inclusivity, and encouraging more voices to be heard. The significant growth in the Region presents unique opportunities and responsibilities for Council. Knowing this we have been hard at work focusing on the budget and the creation of a robust strategic plan for the City. We have also been getting to know the many non-profit organizations, businesses, and other community partners that make Langford such a special community. It has been inspiring and rewarding hearing from so many of you who are passionate and dedicated to Langford. I am excited and assured about the many important community building projects Council and staff will accomplish collaboratively over the next four-years.  I am excited to announce that in the coming weeks the City will launch new public engagement software called Let’s Chat Langford. This interactive platform will give residents the opportunity to have their voices heard, and remain updated on important City initiatives and projects. I encourage everyone to visit LetsChatLangford.ca to sign up to receive timely updates and learn about future projects and initiatives. On behalf of myself and Council, we look forward to meeting you and hearing your thoughts about Langford, and how we can continue to build a safe, inclusive and vibrant community together. (left to right) Mary Wagner, Colby Harder, Mark Morley, Scott Goodmanson, Keith Yacucha, Kimberley Guiry and Lillian Szpak. Mayor Scott Goodmanson CITY OF LANGFORD | 2022 ANNUAL REPORT 4 Page 243 of 447

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Message from the Chief Administrative Officer On behalf of myself and City staff, I am proud to present the City of Langford’s 2022 Annual Report. This report provides an overview of the work completed by the City in 2022 and goals for 2023. I want to take this opportunity to welcome the 2022–2026 Council and to recognize and thank the outgoing Council for their years of hard work and dedication to the City of Langford and its residents. Langford celebrated many milestones and achievements in 2022, and we look forward to continuing that momentum into 2023. 2022 saw a gradual return to “normal” as Provincial COVID-19 restrictions eased. Many businesses returned to pre-COVID operations, and we saw the return of many favourite annual events, as well as some new events. On Canada Day, the City celebrated its 30th anniversary with free, family-friendly activities at Starlight Stadium. The New Langford Station Arts and Culture District, The Langford Station opened in May, and since then has hosted several artisan markets and unique events. The Langford Light Up returned for the first time since 2019 and saw an incredible turnout from Langford residents. Housing availability and affordability remains a focus of Langford Council. Earlier in 2022, the City launched the Attainable Housing program, providing down payment assistance to eligible individuals and families to help them purchase a condominium in participating new developments. This program is intended to help people who may qualify for a mortgage but are challenged saving for a down payment. For more information, I invite you to visit Langford.ca/welcomehome. In August, in partnership with Royal Roads University, the University of Victoria, Camosun College, the Justice Institute of BC, and the Province of BC, the City announced a new collaborative post-secondary institution coming to downtown Langford in 2024. This one-of-a-kind campus will host programs by all four post-secondary institutions and will allow for greater opportunities and shorter commute times for West Shore students. 2022 was a busy year for the Parks, Recreation, and Facilities Department, with eight new or renovated parks opening, including the Langford Gravity Zone and Nature Trails, a one -of-a-kind park on Vancouver Island. Spanning more than 130-acres of forestland, the Park boasts winding hiking and biking trails under massive tree canopies and stunning viewpoint lookouts. Work also began on the highly anticipated Jordie Lunn Bike Park Clubhouse. Complete with a bike retail, rental, and repair shop, restaurant, programmable community space, and office space, the Clubhouse is set to open in the Fall of 2023. Reflecting back on 2022, I would like to recognize the diligent work contributed by City staff every day. To Langford residents, volunteers, businesses and organizations, thank you for your commitment and significant contributions to the community. Council has been hard at work building a strategic plan to chart the course forward and establish significant goals for the City over the next four years. Looking ahead to 2023, I am optimistic and excited about the work Council and City staff will accomplish. Darren Kiedyk, Chief Administrative Officer

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City of Langford Mayor & Council Scott Goodmanson MAYOR 2022 - 2026 TERM Kimberley Guiry COUNCIL MEMBER Lillian Szpak COUNCIL MEMBER Colby Harder COUNCIL MEMBER Mary Wagner COUNCIL MEMBER Mark Morley COUNCIL MEMBER Keith Yacucha COUNCIL MEMBER Learn More About Langford Council: Langford.ca/Council 6 CITY OF LANGFORD | 2022 ANNUAL REPORT 6 Page 245 of 447

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2022 Organizational Chart ADVISORY COMMITTEES EXTERNAL COMMITTEES ◦CRD Board ◦CREST Board ◦West Shore Parks & Recreation ◦Greater Victoria Library Board ◦Regional Water Supply Commission ◦Juan de Fuca Water Distribution Commission ◦Climate Action Inter- Municipal Task Force ◦Inter-Municipal

 Committee on
 Disability Issues
◦Victoria Family Court &
 Youth Justice Committee
◦West Shore Chamber
 of Commerce
◦Administration & Finance
◦Parks, Recreation, Culture & Beautification
◦Planning, Zoning & Affordable Housing
◦Protective Services
◦Transportation & Public Works
◦Board of Variance

BUSINESS DEVELOPMENT & EVENTS SENIOR MANAGER | Donna Petrie ◦Economic Development ◦Tourism ◦Events ◦Communications BUILDING SERVICES DEPARTMENT MANAGER, BUILDING SERVICES DEPARTMENT Wayne Robinson ◦Inspections ◦Plan Review ◦Permit Issuance ◦Building Bylaw Enforcement ◦Board of Variance ◦Public Enquiries ENGINEERING DEPARTMENT DIRECTOR OF ENGINEERING | Michelle Mahovlich ◦Roads & Sidewalk ◦Construction & Maintenance ◦Sewer Construction & Maintenance ◦Streetlights ◦Drainage & Flood Maintenance ◦Traffic Light & Parking Sign Regulations ◦Council & Advisory Committee Agendas & Minutes ◦Bylaws & Policies ◦Freedom of Information ◦Legislative Services ◦Legal Services ◦Scanning ◦Property File Maintenance ◦Elections ◦Public Education ◦Enforce City Bylaws ◦Conduct Prosecutions ◦Community Patrols ◦Oversee Security Service ◦Ensure Processes are Fulfilled ◦Mitigate Risk ◦Oversee Animal Control CORPORATE SERVICES DEPARTMENT DIRECTOR OF CORPORATE SERVICES | Braden Hutchins ◦Human Resources ◦Bylaw Enforcement ◦RCMP Municipal Employees ◦Property Acquisition & Disposition ◦Contract Negotiation DEPUTY DIRECTOR OF CORPORATE SERVICES Marie Watmough MANAGER, COMMUNITY SAFETY AND MUNICIPAL ENFORCEMENT | Lorne Fletcher CHIEF ADMINISTRATIVE OFFICER Darren Kiedyk COUNCIL FINANCE DEPARTMENT DIRECTOR OF FINANCE | Michael Dillabaugh ◦Financial Statements ◦Insurance ◦Investments & Debt ◦Budgets ◦Accounting ◦Payroll ◦Accounts Payable ◦Tax Collection ◦Business Licensing ◦Digital Mapping ◦Property Management ◦Litigation ◦Security Control ◦Local Area Network ◦Website ◦Database SENIOR MANAGER OF INFORMATION TECHNOLOGY Kevin Dube FIRE RESCUE DEPARTMENT FIRE CHIEF | Chris Aubrey ◦Fire & Rescue Response ◦Fire Prevention ◦Emergency Plan Coordination ◦Emergency Support Services ◦Mutual Aid PARKS, RECREATION & FACILITIES DEPARTMENT DIRECTOR OF PARKS , RECREATION & FACILITIES Yari Nielsen ◦Parks & Trails Planning & Design ◦Coordinates Parks, Trails & Boulevard Construction & Maintenance ◦Oversees City-owned Properties and Facilities PLANNING, SUB-DIVISION AND LAND DEVELOPMENT DEPARTMENT DIRECTOR OF PLANNING | Matthew Baldwin ◦Official Community Plan ◦Zoning Bylaw ◦Development Variance Approvals ◦Subdivision Approval ◦Development Permits ◦ALR Referrals ◦Liquor Licensing Referrals ◦Temporary Use Permits ◦Strata Conversions

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Corporate Services The Corporate Services Department is responsible for many of the City’s operational functions, including corporate services, human resources, legal and legislative services, Bylaw enforcement and community safety and RCMP Municipal Employee oversight. 2022 Legislative Snapshot 2021 2022 Council meetings Regular Council 13 16 Special Council 7 5 Committee meetings Planning, Zoning& Affordable Housing 13 13 Special Planning, Zoning and Affordable Housing 1 0 Protective Services 2 2 Transportation and Public Works 3 3 Administration and Finance 2 2 Parks, Recreation, Culture and Beautification 2 2 2021 2022 Bylaws OCP Amendments 5 3 Zoning Amendments 47 55 Finance 18 16 Regulatory 10 9 Road Closure 3 6 Other 2 18 Total New Bylaws 85 107 Contracts Total New Contracts Created 162 242 Total Contracts Completed 136 166 Total Cancelled Contracts 13 9 CITY OF LANGFORD | 2022 ANNUAL REPORT 8 Page 247 of 447

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Legislative Services The Legislative Services team facilitates the identification and management of all City records, responds to Freedom of Information and property information requests, and manages Agendas. The Legislative Services team facilitates the identification and management of City records and creates an electronic repository of these records. All Freedom of Information requests are managed in accordance with the Freedom of Information and Protection of Privacy Act. 2022 Results Items Scanned 76624 = 22.885% increase Freedom of Information Requests 92 = 3.37% increase Property Records Requests 556 = 3.47% decrease

The Municipal General election was held on October 15, 2022. There were two advance voting opportunities, October 5 and 12, as well as special voting opportunities at the resident care facilities Cherish, Alexander Mackie and the Priory, on October 12. Final election results were declared on October 19 in accordance with the Local Government Act. This year’s election contest saw 2 candidates vying for the position of Mayor and 14 candidates vying for six Councillor positions. In addition, the City conducted the School Trustee election for SD62 in which four of the seven positions were voted on in part by Langford residents. There was improved voter turnout for this election, 8437 ballots were cast in comparison to 4806 in 2018. This equates a 22% voter turnout which is approximately a 4% increase with the population increase. Election staff were kept busy at all locations. Extra voting machines were brought in to help alleviate the wait times and overall, the election was successful. Once again, the polling station at Ruth King Elementary was the busiest location. The new location at Happy Valley Elementary was well received and Millstream Elementary saw a steady flow of voters all day.

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Business Development & Events The Business Development and Events Department oversees the City’s economic development, tourism, communications, and events-related needs. It provides support to local businesses, establishes and manages the City’s tourism strategy, and coordinates, promotes and supports community events. Tourism The department continued to establish the City of Langford as a popular visitor destination through innovative marketing campaigns. Tourism is proven to drive economic growth and job creation, which supports the City’s goal of creating and maintaining an economically diverse, vibrant, and resilient community. All tourism initiatives are 100% funded through the MRDT (hotel tax) Bylaw, which is collected by hotel operators, submitted to the Province, and remitted to the City of Langford. In 2022, the City initiated the process of a five-year renewal of the MRDT Bylaw, which Council adopted in early 2023. The City continued to offer visitor services, meeting visitors where they are exploring by way of a mobile visitor information centre van, operational between May and September. The van was stationed at various locations throughout Langford and the West Shore to support visitors and Langford residents with trip and activity planning needs. Services provided include hotel, activity and dining reservations, as well as directions and suggestions for day trips. In addition to visitor services, the City creates and distributes thousands of copies of the official Langford Visitors Guide. The Guide is distributed to Visitor Information Centres across the province, on-board BC Ferries and at the Victoria International Airport. Events 2022 saw some exciting new and returning events to Langford. Brewery and the Beast returned for a second year, and the Langford Beer Festival was held at Starlight Stadium for the first time. The City of Langford celebrated its 30th anniversary on Canada Day at the Stadium, with family-friendly activities, live music, and a movie night. Live sports continued to light up Starlight Stadium, with Pacific FC, Rugby Canada and West Shore Rebels attracting fans from Langford and beyond. In February, the Toronto Arrows travelled to Langford to take on the LA Giltinis, the reigning MOBILE INFO CENTRE SERVED 2,097 VISITORS IN 2022 FUNDED BY LOCAL HOTEL TAX $231,460 ARTS AND CULTURE GRANT FUNDING RECEIVED IN 2022 CITY OF LANGFORD | 2022 ANNUAL REPORT 10 Page 249 of 447

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Economic Development In 2022, the City continued to focus on new business attraction, business retention and expansion support. The Langford economy remains strong and continues to show incredible resilience during uncertain economic times and pressures around inflation, as well as talent attraction and retention. One of the most common challenges for businesses across all sectors is the lack of talent to fill a variety of employment opportunities. To support the critical need for talent attraction, the City continues to operate a job bank on the City’s website (Langford.ca/Jobs), a free tool for all Langford-based businesses. Major League Rugby (MLR) champions, marking the first regular season MLR match played in a Canadian province outside of Ontario. The HSBC World Rugby Women’s Sevens Series and Canada Soccer’s Women’s National Team Celebration Tour took place in April at Starlight Stadium, and in July, Rugby Canada hosted the Women’s XVs event against Italy. In addition to events at Starlight Stadium, the newly opened Langford Station Cultural District held multiple events, including Fridays at the Station, the Fall Food Truck Festival and Treat Street. A number of events took place at the Jordie Lunn Bike Park in 2022, including the BC School Sports High School Mountain Biking Provincial Championships, Live Like Jordie Island Cup and Endura Race, and Red Bull UCI Pump Track World Championships. Rounding out the year saw the return of the much-loved Langford Light Up, which attracted thousands of people to see the sequoia tree lit up and the Lighted Truck Parade. The Langford Winter Festival ran throughout December and included carriage tours, ice carvings, wreath making, musical performances and outdoor ice skating. The City will continue to take a leadership role in supporting long-standing Langford events while attracting new events. Events provide value to the community by offering opportunities for participation, skills development, volunteering, and social connection. Funding for events is also supported through the MRDT (hotel tax) program, paid by visitors staying in Langford hotels. OBJECTIVES AND MEASURES FOR 2023 ATTRACT NEW EVENTS TO LANGFORD FOCUSING ON ARTS & CULTURAL EVENTS CONTINUE TO ESTABLISH LANGFORD AS A TOURISM DESTINATION for domestic and international travel CONTINUE TO SUPPORT THE LANGFORD BUSINESS COMMUNITY with initiatives such as the Langford Job Bank CONTINUE TO SUPPORT THE CITY’S COMMUNICATIONS NEEDS BUSINESS LICENSE APPLICATIONS PROCESSED IN 2022 454 JOBS POSTED IN 2022 156 UNIQUE PAGE VIEWS IN 2022 11,285

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Communications The department continues to support the work of all City departments by assisting with disseminating information to residents, businesses and other relevant partners. This work is completed through media releases, the City website, Instagram, digital signs and the creation and distribution of various marketing and communications materials. In the coming months, the City will be launching a new public engagement platform, Let’s Chat Langford, to provide residents with meaningful opportunities to learn about new projects and to have their say in the process. Residents are encouraged to visit LetsChatLangford.ca to sign up for updates. The Langford Station On May 20, 2022, in partnership with the Island Corridor Foundation (ICF), The Langford Station revitalization project opened at 720 Station Avenue in downtown Langford. The result of this major revitalization project is the creation of a cultural precinct including six artist studios, six businesses incubators and a community arts workshop named The Creation Station, all housed in custom retrofitted sea cans. The Langford Station also includes a purpose-built area for up to five food trucks, formalized parking, picnic and chess game tables, a stage area for performances, a permanent washroom building, and an off-leash area. In addition to the new amenities, the site was significantly enhanced with the addition of trees, a beautified streetscape, additional grass seating areas and underground infrastructure. Funding for the project was primarily through the Union of British Columbia Municipalities Gas Tax Fund and two grants. The project also includes an overhead lighting canopy, murals and sculptures designed by local artists, and interactive lighting elements, designed by Limbic Media. All art elements were funded by grants from the Federal Government and Island Coastal Economic Trust. Featuring markets, live music and other year- round community events, The Langford Station has been transformed into a vibrant, pedestrian friendly destination and provides an overall economic impact to the local business and visitor economy. LANGFORD.CA/STATION CITY OF LANGFORD | 2022 ANNUAL REPORT 12 Page 251 of 447

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Bylaw Enforcement (Community Safety and Municipal Enforcement Department) The Community Safety and Municipal Enforcement department addresses a wide range of community issues, ensures the public is well informed of Langford’s Regulatory Bylaw requirements, and assesses risk in the community. The department team monitors the community and potential risks on a regular basis to ensure a safe and enjoyable environment for all. The department works closely with many agencies to provide a level of service that is highly effective, professional and proactive. Overview As in past years, duties performed by Officers in 2022 were both varied and rewarding. The wide range of the departments effort is of direct and measurable benefit to the community in a variety of ways, including the enforcement of Council’s Regulatory Bylaws. Complaints about violations of City Bylaws in standard areas of noise, parking, land use, building, soil movements, watercourse protection and burning regulations saw expansion in 2021 and 2022 with small numbers of unhoused population sheltering in Langford Parks. Officers often find themselves engaging and assisting those people found camping overnight in local parks and some public spaces. The team continues to play a significant role providing enhancements in community safety by assisting BC Hydro, the Fire Department and the West Shore RCMP at a number of emergency incidents like motor vehicle accidents, trees down on power lines, gas line ruptures and others by providing on scene traffic and roadway controls. Strong efforts at dealing with incidents of graffiti and other forms of vandalism continued to keep Langford tidy and clean to a standard which residents appreciate. Parks and Trail Patrols The department delivered another rewarding and safe summer for residents and visitors, particularly within the scope of Officer conducted bike and foot patrols of City Parks, beaches and the expanding trails network. Outdoor facilities continue to experience greater pedestrian traffic volumes as many more people use City Trails for recreational activities. The significance of how Officers provide community safety to the public was frequently commented on in 2022 as park and trail users thanked members of the team for being present with watchful eyes to offer educational tips and enforcement intervention where needed.

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Traffic and Parking Issues On-street parking challenges continue to be a significant area of public complaints and therefore require regular attention from Officers. In practice, an initial warning is issued to motorists who contravene the City’s Traffic Bylaw, however repeat offenders receive a penalty (ticket) when they choose to ignore previously issued warnings. Officers wrote 1791 parking warning notices in 2021 and that number decreased to 1603 in 2022. Actual ticket/penalty issuance following such warnings was minimal which indicates people respond to, and appreciate initial educational /warning notices and subsequently make every effort to comply. Bike Lanes As in past years, a small number of files were opened to proactively support the many new and existing bike lanes where vehicles were seen parked in violation. Efforts continue to deliver a remarkable reduction in bike lane impediment violations which helps keep cyclists safer. The department recognizes the value the expanding cycling network provides to the community, and intervention efforts ensure ongoing benefits with these lanes remaining as an accessible and safe part of Langford’s transportation network. Year MBE Count 2020 4838 2021 4818 2022 4876 Municipal Bylaw Enforcement (MBE) Files BIKE PATROL STAFF 3 OBJECTIVES AND MEASURES FOR 2023 Officers will continue to offer high levels of service to residents by responding to incoming complaints, mediating where necessary, proactively dealing with observed safety issues and by continuing to backstop the good work being done by emergency services partners such as the Fire Department and RCMP. The implementation of a new Parking Enforcement Policy as well as a revised Secondary Suite Enforcement Policy is already assisting Officers in becoming more effective and efficient while providing clarity for residents and visitors to Langford. It is expected that with the provincially backed Bylaw Offence Notice system now in place, parking management (and enforcement) will require less Officer time than the previously utilized Municipal Ticket Information system by removing ticket disputes from the Provincial Courts. MBE FILES IN 2021 MBE FILES IN 2022 4818 4876 CITY OF LANGFORD | 2022 ANNUAL REPORT 14 Page 253 of 447

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Fig.1: 2021/22 Bylaw Enforcement Departmental Activity by Complaint Type Complaint Type 2021 2022 ANIMAL CONTROL (in house) 16 17 ASSIST LANGFORD FIRE DEPARTMENT — — BUILDING (total) 15 8 No Permit 10 4 BURNING & FIRE REGULATIONS 114 53 BUSINESS LICENCE 2 1 CYCLE NO HELMET 1 1 DAMAGE TO CITY PROPERTY 11 3 DEVELOPMENT PERMIT (includes home & industry) — — FALSE ALARM 121 64 FIREARMS & BOWS — 1 FIREWORKS 17 3 GRAFFITI 79 27 HOMELESS (total) 189 236 NOISE (total) 330 251 Construction 40 102 Social 209 81 PARKS (total) 83 53 Possess / Consume Liquor 11 4 SIGN 15 21 SOIL REMOVAL / DISPOSAL 6 5 TRAFFIC (total) 2581 2573 BVWN’S (warning notices issued) 1791 1603 TRUCK ROUTE 15 8 UNSIGHTLY PREMISES (total) 119 115 Deposit Rubbish / Debris 51 79 WATERCOURSE PROTECTION 10 6 ZONING (total) 95 378 Suites 6 14 Land Use 19 20 Occupy Accessory 14 16 Unlicenced vehicles or parts (on private land) 14 4 Home Occupation 10 6

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Langford Council contracts a range of animal control services from the Capital Regional District Animal Care Services Department, along with many of the Region’s municipalities. Monthly and annual activity is reported by CRD Animal Care Services to the Manager of Municipal Enforcement. The contract includes management of dog licensing, the provision of pound services, and seven days a week enforcement of the City’s Animal Control Bylaw. Value-added services are also included, for example, Animal Care Services cooperates with volunteer animal welfare and adoption agencies to ensure the best possible chance for found, surrendered and unclaimed animals. Animals available for adoption are regularly featured on the CRD website. Results from Past Years (2021/2022) Animal Control Services 2021 2022 PATROL HOURS 1156 1492.5 COMPLAINTS 440 469 Cats 54 72 Livestock 13 3 Dogs (total) 282 309 At large 136 135 Attack – Domestic 17 17 Attack – Human 24 19 Attack – Livestock 1 3 Barking 64 93 In Vehicle 14 155 Licence / DD Rescind 4 1 Excrement 6 10 On Beach

• Safe Keeping 3 5 Too Many 2
• Unsanitary Pens 2
• Welfare/Abuse 9 11 Other Animals 6 4 ENFORCEMENT ACTIONS 122 89 IMPOUNDS 86 82 Cats 47 39 Dogs 32 40 Other 7 3 CRD Animal Care Services PETS RETURNED TO THEIR OWNERS IN 2022 43 PETS ADOPTED 2022 19 Animal Control Services 2021 2022 POUND ACTIVITY: Dogs To Rescue Agency 2 4 Adopted 2 5 Euthanized 1 1 Return to Owner 27 26 In Shelter

3 Cats To Rescue Agency 8 1 Adopted 10 14 Deceased 2 1 Euthanized 6 3 Return to Owner 20 17 In Shelter

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Building Services The Building Services Department serves the public in multiple ways. It is responsible for ensuring compliance with the current British Columbia Building Code and other building regulations, including the City of Langford’s Building Bylaw 1160, 2008. The department also reviews all building permit submissions, conducts on-site inspections of new construction, commercial tenant improvements, residential renovations, and reviews business licenses for compliance with the Building Bylaw requirements for safety. Building permits protect property owners and the wider community by ensuring developments conform to applicable regulations, local bylaws, and the BC Building Code. The City of Langford regulates construction in keeping with the BC Building Code and the City of Langford Building Bylaw 1160, 2008 to protect the health and safety of people and property. A building permit is required prior to the start of any new construction or renovation project within the City of Langford. The Building Bylaw calls for inspections throughout the building process to ensure substantial compliance with the BC Building Code and zoning provisions. Overview The Building Services team relies heavily on Building Administration staff who respond to the high volume of telephone calls, emails, and permit submissions received daily. The team makes every effort to be flexible in handling the constantly changing types of construction projects in Langford. The priority is to keep the intake process open, accessible, and efficient. Plan Review The team of Building Officials review all building permit applications to ensure plans are in compliance with the BC Building Code and the City of Langford Building Bylaw. 2022 set a new record of construction applications based on the overall cost of construction for projects within the City. The increase in applications for large, complex, multi‐family buildings continues to grow. For all projects, Building Officials liaise with applicants, builders, developers, engineers, and architects. Inspections The Building Services team was extremely busy this past year conducting field inspections on all types of buildings including single- family and multi-family dwellings, commercial, and institutional buildings. Field inspections are conducted throughout the year during all phases of construction and in all weather conditions. The team works hard to ensure compliance with the BC Building Code, while remaining sensible in its enforcement. It works closely with builders to ensure that safe and reasonable solutions address issues as they arise. OBJECTIVES AND MEASURES FOR 2023 The Building Department anticipates another busy year. The department remains committed to offering a high level of service in a professional, timely and courteous manner. The objective is to continue to build effective professional relationships with all parties involved in the construction process.

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Overview The Engineering Department consists of two areas, Construction and Public Works. The Construction team oversees activities related to land development/subdivision projects and capital construction projects such as the Millstream Road Improvement project and the new Chidlow Connector road. Public works staff oversee ongoing road maintenance including storm water control, road quality, sidewalks, bike lanes and streetlights. They are also responsible for outside beautification including hanging baskets and holiday lights. In addition, they maintain oversight for upgrades or replacements for structures such as culverts. 2022 Sewer Construction (West Shore Environmental Services) During 2022, several noteworthy examples of work were undertaken and completed: • Construction on the Desmond, Sunheights, Sun Estates, Sun Hills, Sun Vista, Bonavista, and Maureen Terrace sewer extension. (90 Lots) • Dolomite pump station has been commissioned and remediation of deficiencies is 95% complete. Signage has been installed at site, generator installed and operational. Site grading to be completed as the area is built up. • Pre-design on the 2936- 2940 Irwin Road Sewer Extension and pump station • 20 individual sanitary connections and disconnections completed through the annual sewer service contract. • BC Transit check valve/isolation valve install to their pump station, including excavation and remediation of sidewalk and installing a service manhole for valve assembly to assist in shutdown for repairs to BC Transit onsite station. In addition, the Engineering Department: • Reviewed and inspected, 494 Goldstream sewer extensions, including 15 lots, a 50 unit apartment building and future service for the Kristina pump station. • Designed, tendered, and commenced construction of Rita, Furber, Karr, Sybronden, and Kingsgate sewer extensions. At completion, this will provide 78 lots with new sewer service. Engineering The Engineering Department serves the public in multiple ways. It is responsible for all construction activities related to land development, capital projects/public infrastructure, and public works; such as, road maintenance and repairs, bike lanes, sidewalks and street lighting. It is also responsible for the City of Langford’s ongoing beautification projects, including hanging baskets and holiday lights. The department works closely with West Shore Environmental Services, the Capital Regional District, BC Transit and School District #62. 53 NEW STREETLIGHTS ADDED IN 2022 227 NEW SIGNS ADDED IN 2022 CITY OF LANGFORD | 2022 ANNUAL REPORT 18 Page 257 of 447

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• Received approximately 330 new account set ups. This included 307 single family/town homes, 23 commercial account set up’s including condominiums/strata accounts. The unit count for these condominiums/strata/commercial units was 1307 for the year. Properties in SSA’s included 775 units of condo/commercial and 31 units of single family/town homes, these were part of a subdivision in SSA with previously paid SCRF’s or were original properties in SSA’s. For 2022 SCRF’s paid are the equivalent to 999.8 (SFE). • Kerr Wood Leidal Associates is working to issue the final Sewer Master Plan. The Department received an updated draft copy for 2022 and look forward to finalizing this significant update to the Master Plan in 2023. • Langford Sewer GIS Map was updated throughout 2022, City of Langford is now receiving regular quarterly updates of this map to assist in consistent information sharing. Inflow and Infiltration Program • Inspected 21 sewer manholes for inflow and infiltration. • Rehabilitated 33 sewer inspection chambers. • Flushed and cleaned approximately 500 m of storm mains. • Effectively mobilized personnel, equipment, and contractors throughout the 2022 storm season, maintaining power and service with portable generator, as necessary. • Plugged numerous Sanitary Manhole’s for infiltration and/or odour issues. Areas such as Phelps and Happy Valley catchments were repeatedly checked for missing plugs/disturbance to reduce inflow and infiltration throughout storm season. • Installed 12 brooks boxes to protect against inflow and infiltration and allow easier location of sewer services. • Performed repairs on four previous brooks box installations (broken metal lids). Pump Station Upgrade and Sewer Maintenance • Five low pressure check valves were replaced around the City. The department responded to numerous callouts to private residences with low pressure pump issues. Service was prompt and assistance offered whenever/wherever practical. • Two manholes were repaired, one with frame and cover issues, and the second on Happy Valley Road near Latoria, where grading issues emerged due to surrounding drainage. • Annual maintenance and servicing was completed of all pumping equipment including adjustments to seven impellers, replacing two impellers, one housing, and one insert ring replacement. • Completed quarterly maintenance at Selwyn pump station with pump pull and vac truck. This resulted in reduced call outs and pump-related damage. • Rebuilt and/or replaced four pump flush valves. • Attended 12 sewer back-ups at various Langford properties offering assistance to ensure City infrastructure was clear. • Repaired one failed sewer air valve connection. Two other air valve locations are targeted for replacement valves in 2023. • Annual flow meter verification information is now available through SCADA system, to give real time inflow/outflow calculations. 4 KM OF NEW ROADS ADDED IN 2022

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• Completed annual siphon maintenance, including Bear Mountain Parkway inverted siphon now being actioned quarterly. • Sewer General Maintenance flushing in Gourman/ Haley Rae and Coralee area on quarterly schedule as a preventative maintenance item. • Completed gate valve exercising program, for a total of 105 gate valves and 27 ball valves. • Completed annual maintenance and servicing of all electrical controls and equipment. • Updated one Uninterruptible Power Supply backup supply to provide backup power to electrical components during an outage. • Completed annual load testing and servicing of all eight standby generators. Completed all manufacturer’s recommended maintenance. One alternator was replaced at Sooke Road Station, further minor repairs are scheduled for 2023. Portable backup generator also rolled into annual maintenance program. • Significant progress on the Happy Valley pump station upgrades. The department purchased a third pump in 2022, to be installed with final upgrades in 2023 which include a generator, and likely upgrades to two existing pumps. • The department responded to callouts for communication and phase loss issues at a few pump stations. Initiated an ongoing investigation into possible Hydro phase-loss issues. • Serviced and flushed pump station air valves. • Reported and removed four acts of vandalism (graffiti) at three different stations. • There was major increase in pump removal across all stations for 2021/2022 due to blockages from wipes and rags. • Leigh Road station odour control standpipe unit appears to be effective. It has reduced complaints from neighbouring properties considerably. Extension to outlet has been effective. COMPLETED IN 2022 Annual Road Crack Sealing Program Annual Pothole/Pavement Repair Program Annual Streetlight Repainting Program (targets older faded streetlights in the City) Completed Sidewalk Inspections and Made Repairs as Necessary  Completed Annual Ditch and Creek Inspections (to look for potential blockages and remove invasive species) NEW SIGNALIZED INTERSECTIONS (Happy Valley at Latoria and Langford Parkway at Langford Lake Road) MODIFIED SIGNAL ADDITION of the 4th leg from Glen Lake Road (Sooke Road at Glen Lake/ Happy Valley Road) 2 1 CITY OF LANGFORD | 2022 ANNUAL REPORT 20 Page 259 of 447

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Operations and Sustainability Initiatives The Engineering Department continues to receive new inventory into the asset database. The exponential growth that has occurred, especially over the past ten years, has meant an increase in time and effort for staff to manage the day-to-day maintenance and operations. It is important that the City continues to maintain assets with appropriate due diligence, and budgets accordingly to do so. Storm Drainage The Engineering Department storm drainage program includes operation and maintenance budgets with the goal to minimize longterm expenses to the taxpayers and maximize the lifetime of storm drainage infrastructure. Programs Include: • Annual Seepage Pit improvement program – installation of seepage pits on older roads that the City inherited at the time of incorporation to improve road edge drainage. • Lake and Pond Maintenance – each year the City’s stormwater ponds are inspected and invasive species and/or any blockages such as fallen trees are removed to provide ongoing drainage. The Engineering Department maintains 34 stormwater ponds. • Miscellaneous Culverts and Drains – in 2022 the City completed the following culvert and drain improvements at the following locations. ◦ Desmond Drive culvert ◦ Jordie Lunn Bike Park culvert improvement ◦ Millstream Road new culvert ◦ Phelps Road culvert replacement ◦ Rowils Crescent replacement ◦ Selwyn Road culvert replacement ◦ Station Avenue revitalization project ◦ Thetis Lake trailhead culvert ◦ Walfred Road culvert replacement and maintenance hole installation ◦ Creek maintenance in various locations including but not limited to: Langford Creek, Humpback Creek, Bilston Creek, Fishers Pond, Parkdale Creek, Pritchard Creek, Millstream Creek • Continued to work with BC Transit to install more bus shelters. Application for an additional five shelters for 2023 at high ridership locations. BC Transit provides the shelters at no cost to the City. The City installs the concrete pad if one does not already exist to ensure full accessibility at each shelter location. 1.6KM NEW BIKELANES NEW SIDEWALKS 343M In 2022 the following small road improvements were completed: • Various line painting improvements not included in the roads maintenance contract • Various hazard tree removals along road edges • Woodruff Road grading • Mill Hill Road delineators installed for traffic calming in the downhill area

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Capital Projects The total value of capital projects completed by the Engineering Department in 2022 was $12 million. In 2022 the Engineering Department completed: Glen Lake Road at Sooke Road Realignment Glen Lake Road was realigned to meet Sooke Road at the existing signal light at Happy Valley Road/Sooke Road. This safety improvement included directing pedestrians and cyclists on the Galloping Goose Trail to the signalized intersection instead of crossing on a blind corner on Sooke Road. Happy Valley at Latoria Road Signalization Project The City installed a new signalized intersection on Happy Valley Road at Latoria Road to improve traffic flow. The work included dedicated left turn lanes on Latoria Road and on Happy Valley Road southbound turning left onto Latoria Road. Langford Parkway at Langford Lake (West) Signalization Project The City installed a signalized intersection on Langford Parkway at Langford Lake Road in the Summer of 2022 in advance of two new schools opening nearby on Constellation Avenue. Latoria Road Culvert Improvements The City completed multiple culvert replacements along Latoria Road to replace aging infrastructure and to accommodate for climate change predictions. This project was funded through the Stormwater DCC program. New culverts are concrete, making them long-lasting and resilient. 415KM OF ROADWAYS 100KM OF SIDEWALKS 37 STORMWATER PONDS ONGOING MAINTENANCE (data as of December 2022) CITY OF LANGFORD | 2022 ANNUAL REPORT 22 Page 261 of 447

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Millstream Road Improvement Project Goldie to Bear Mountain Parkway Completed in 2022 and Includes: • Additional driving lanes both north and southbound south of Bear Mountain Parkway • Bikelanes in both directions • Sidewalks on both sides of Millstream Road • Treed boulevards on both sides of Millstream Road • Landscaped roundabout that accommodates truck movements to and from Industrial Way located north of the project area • Additional permanent streetlighting • BC Transit layby stops Millstream Road Sidewalk Project The missing section of this sidewalk was completed on the Millstream frontage road that is parallel to Veterans Memorial Parkway from Marlisa Place north to Strandlund Avenue. In addition a pedestrian crosswalk, flashing pedestrian lights were added to allow pedestrians walking on Veterans Memorial Parkway to cross over Millstream Road to the new sidewalk. A section of the new sidewalk is illustrated below. West Shore Parkway — Amy Road Roundabout Improvement Project The City completed improvements to the existing roundabout on West Shore Parkway at Amy Road to improve traffic flow during peak travel times when traffic backed up on the West Shore Parkway. During 2022, the wages and benefits budget increased to reflect the need for increased staffing to accommodate the growing workload. The City continues to provide prompt response times, efficient asset repair strategies, and short- and long-term planning to best manage the City’s budgets and to mitigate a significant impact to the tax base in Langford. Neighbourhood Improvements The Engineering Department uses its annual Neighbourhood Improvement budget to implement improvements throughout the City. In 2022, the budget was used for the following: • Chainlink fencing and road edge barrier for pedestrian safety on Bellamy Road near Bellamy Link • Concrete bus stop pads for the annual BC Transit shelter program. • Apprell Place improved road edge parking. • Crystal View School traffic calming and improvements to pedestrian crossing signs and school zone signs. • Anti Graffiti wraps on BC Hydro transformers (approximately $10,000 per year is invested in these wraps to improve aesthetics on faded ground mounted transformers and to prevent graffiti). • Millstream Road new pedestrian crosswalk between Hoylake and Goldie Roads. • Millstream Road new pedestrian crosswalk between Charmar Crescent and Strandland Avenue. • Bear Mountain Parkway shoulder improvements.

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• Ready, Set, Roll signs for two new schools located on Constellation Avenue to encourage students to walk or ride to school. • Parking area in un-used road right of way Glen Lake Road across from Page Avenue. • Millstream Elementary School pollinator garden. • Sooke Lake Road split rail fencing for new trail parking area. • BC Hydro relocation of hydro lines from former road right of way. Sidewalk Infill This budget is used each year to infill areas, typically in the downtown core, near schools or parks/trails to provide safe connectivity. In 2022, the Engineering Department completed sidewalk infill on: • Glen Lake Road extension of sidewalk from the end of the Glen Lake realignment project south to Monnington Place. • Jacklin Road Infill Infilling the last missing section at the south end of Jacklin Road near the Galloping Goose Trail. • Millstream Elementary School Sidewalk on Treanor Improvements in front of Millstream elementary school for a new pick up and drop off area and new sidewalk. OBJECTIVES AND MEASURES FOR 2023 BEAUTIFY THE CITY COMPLETE CAPITAL CONSTRUCTION PROJECTS MAINTAIN CITY INFRASTRUCTURE PROVIDE SAFE ROUTES TO SCHOOLS ICBC Cost Shared Projects The Engineering Department obtains funding from ICBC through two streams. The pro-active stream provides funding for items such as pedestrian flashers and school zone items. The reactive stream funds safety improvements based on accident rates at a particular location. The reactive stream provides weighted funding (areas with higher accidents usually get more funding). In 2022 ICBC provided funding for eight projects: • Millstream at Bear Mountain Parkway Improvements (awarded in 2021, completion 2022) = two grants totalling $170,000. • Happy Valley at Latoria Road New Signalized Intersection - $57,000. • Langford Parkway at Langford Lake Road (west) - $22,800. • Treanor Road at Millstream Lake School Improvements - $6,400 (toward pedestrian crossing improvements). • Speed Reader Irwin Road at Jordie Lunn Park - $3,000. • Speed Reader Constellation Avenue School Zone - $3,000. • Red Painted School Zone Boxes Constellation Avenue School Zone - $4,600. • Red Painted School Zone Boxes Silverstone Way/ Nugget Terrace at Crystal View School $3,800. CITY OF LANGFORD | 2022 ANNUAL REPORT 24 Page 263 of 447

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Langford Fire Rescue Langford Fire Rescue is a composite Fire Department made up of career and volunteer members, operating from three stations within the City. The Fire Rescue Department function includes fire suppression, first response, auto extrication, water rescue, rope rescue and technical high angle rescue. Langford Fire Rescue also oversees the Langford Emergency Program which plans and prepares for major emergencies such as wildfires, earthquakes and flooding and is supported by Emergency Support Services (ESS) and Amateur Radio volunteers. Overview Langford Fire Rescue has been City of Langford’s fire and rescue organization since 1947, and is a composite department made up of both career and volunteer members who care passionately about their community. Langford Fire Rescue is a full- service department that provides a variety of services including fire fighting, motor vehicle incident supports, hazardous material responses, technical rescue, public education and fire prevention education. In addition, the department oversees the Langford Emergency Program which plans and prepares for major emergencies such as wildfires, earthquakes and flooding and is supported by Emergency Support Services (ESS) and Amateur Radio volunteers. Working collaboratively with Westshore Fire Service partners, Langford Fire Rescue is ready to respond 24/7 and is committed to the preservation of life and property for those that live, work and play in Langford. Langford Fire Rescue prides itself not only in its responsibility to community safety but also the welfare of those within and beyond the city limits. The members of Langford Fire Rescue are as caring as they are professional in their duties. Numerous charities benefit from Langford Fire Rescue fundraising drives including Muscular Dystrophy Canada, the BCPFFA Burn Fund, the Goldstream Food Bank, Wounded Warriors Canada and others. The department assists in international humanitarian aid, including providing firefighting equipment to Afghanistan, Belize, Mexico and the Ukraine as well as providing assistance to support two orphanages in Haiti. Master Plan Development: As part of the 2022 budget, a Fire Department Master Plan was commissioned to help plan for the growth of the department to be able to continue to provide the services needed now and into the future for the community. Following the request for proposal process, Emergency Management Group Inc. (EMG) was selected and engaged for the completion of the plan. After a thorough and comprehensive evaluation of the Fire Department, EMG made recommendations for the next five to 10 years in the final Master Plan. The Plan was presented to Council in February 2023. The Fire Department will work with Council to determine the next steps for implementation.

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75th Anniversary Initiatives: 2022 marked the 75th anniversary of Langford Fire Rescue and to recognize the achievement, the department celebrated with the community at the annual open house. The open house, the first since COVID-19, saw an impressive number of residents who had a chance to meet current members as well as some honorary members. A brief history of each of the groups that make up Langford Fire Rescue was completed to help those attending understand the long and rich history of the organization, as well as highlighting the amazing volunteers and staff who have made the department so successful over the past 75 years. Continued Training Ground Improvements: As the demands of department continue to grow, the training of the firefighters needs to adapt to prepare for all emergency types. The department has continued to build the training ground that was established several years ago and it is now fully operational. This is a vital facility to ensure that our firefighters have the skills and experience needed to be proficient and ready to respond and it is anticipated that this facility will provide for training locally that was not possible before. Vehicle Replacements: In 2021, Hub Fire Apparatus was selected to build a replacement fire engine to replace Engine 3. Funding for the purchase was approved in 2021, however construction has taken longer than anticipated. The new engine should arrive in mid 2023 and the department looks forward to it being the front line engine for the city when it arrives. In addition, two smaller utility vehicles were ordered with the 2022 budget, and will arrive in mid-2023 as well as production of both are impacted by supply chain issues. Station 2 Renovations: To accommodate the staffing model being bolstered to have a crew at Station 2, renovations are required. The most significant renovations were completed in 2022, including the dorm area for use for the volunteers. Some additional work is required in the future when the Hall is staffed daily, however the station will be ready to operate with a 24/7 crew as soon as personnel are in place. Staffing: Continuing with the five year plan to increase staffing, 2022 saw the addition of three new career positions who were added to shift mid year. The complement of shift firefighters is now at 16 with three Chief Officers, and an Emergency Program Specialist making the total career complement twenty firefighters. Station 1 Roof Replacement: Several leaks developed in the roof at Station 1 in 2021. Some emergency repairs were completed to patch the roof, however upon further investigation it was determined that the roof was at end of life and a new roof would be required. The work will be completed in the spring of 2023. OBJECTIVES AND MEASURES FOR 2023 As part of the 2022 budget, Langford Council approved the Fire Department’s request to commission a Strategic Master Plan to be completed by a third party. Following the request for proposals process, Emergency Management Group was selected and engaged for the completion of the plan. The Master Plan was presented to Council in February 2023 and the Fire Department will work with Council to determine the next steps in implementing the plan. CITY OF LANGFORD | 2022 ANNUAL REPORT 26 Page 265 of 447

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Parks, Recreation & Facilities The Parks Department is responsible for the capital construction and operational maintenance of parks, trails and landscaped boulevards. The department oversees activity related to recreation including the maintenance of City owned facilities and buildings. Overview The Parks Recreation & Facilities Department had a busy 2022. Responsibilities were increased to include facilities maintenance for all City-owned properties including City Hall. Construction began on the Jordie Lunn Clubhouse and new trails were built at the Langford Gravity Zone and Nature Trails Park. Cressida Park underwent an extensive renovation and was renamed in honour of former Fire Chief, Al LeQuesne. Willing Park and Danbrook Park also saw major improvements, including designated off-leash areas and passive green space. Flying Firemen Park, a new park in the Bear Mountain neighbourhood, opened with a new off-leash area and green space. Portions of the Leigh Place and Strachan boardwalk were replaced. In collaboration with School District #62, a new artificial turf field was constructed at Centre Mountain Lellum Middle School and work began on another new artificial turf field at North Langford Elementary School. NEW AND IMPROVED PARKS IN 2022 ECHO VALLEY PARK CHIEF AL LEQUESNE ERNHILL PARK KETTLE CREEK PARK FLYING FIREMEN PARK WILLING PARK CHIDLOW PARK DANBROOK PARK

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Highlights of 2022 Jordie Lunn Clubhouse Verity Construction was awarded the construction contract for the Jordie Lunn Clubhouse, which will include a bike shop, restaurant and community space. Construction continues and is anticipated to be completed in early fall 2023. Chief Al LeQuesne Park Named in memory of long-time Langford Fire Chief Al LeQuesne, this renovated playground and park includes an accessible rocker, play equipment, open grass area and new site furniture including a games table. Willing Park and Danbrook Park The department created separate off-leash areas in these two parks with a water fountain, grass picnic area and open space. Mature Garry Oak trees were protected at Danbrook Park and new tree plantings were introduced at Willing Park. Flying Firemen Park This new park in the Bear Mountain area is named after the original Flying Firemen, Alex Davidson and Robert Moore whose waterbomber plane crashed while fighting the Skirt Mountain fire in Langford in 1967. The Park includes passive green space, re-purposed outdoor exercise equipment and an off-leash dog area. Boardwalk Replacement Portions of the Leigh Place and Ed Nixon Trail boardwalks were replaced and now consist of a more durable aluminum construction with fiberglass decking. A section of the Strachan boardwalk on Florence Lake was also replaced. BC Hydro Pole Relocation To ensure public safety and provide increased access around Starlight Stadium for both community and professional user groups, the transmission pole located within the stadium footprint was relocated to the north side of Langford Parkway. OBJECTIVES AND MEASURES FOR 2023 COMPLETION AND OPENING OF THE CLUBHOUSE AT THE JORDIE LUNN BIKE PARK CONTINUED PROMOTION OF LANGFORD AS A NATIONAL SPORT AND RECREATION DESTINATION COMPLETION OF THE BC HYDRO POLE RELOCATION PROJECT IMPROVEMENTS AT JEANINE DRIVE PARK, CENTENNIAL PARK, DESMOND POND, FASHODA PARK AND WINDMAN PARK COMPLETION OF THE PARKS, TRAILS AND RECREATION NEEDS ASSESSMENT NORTH LANGFORD ELEMENTARY TURF FIELD OPENING CITY OF LANGFORD | 2022 ANNUAL REPORT 28 Page 267 of 447

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Planning & Subdivision The Planning Department ensures that community goals are reflected in the Official Community Plan and planning policy documents. The department provides professional and technical advice on current and future land uses as well as a wide range of issues relating to housing, the environment, climate action and social policy. Planning staff make recommendations to City Committees and Council to enhance the livability of our residents by ensuring our communities are functional, attractive, and sustainable. Day-to-day planning operations also include interactions with land development processes (e.g., subdivisions, servicing, letters of credit) and reviewing past and current policies to address subdivision design and development. Overview 2022 Through 2022, the Planning Department assisted Council in establishing a new attainable homeownership program and created one of Canada’s first low-carbon concrete policy that reduces GHG emissions associated with new construction projects. Approved Applications Type of Application Issued or Approved by Quarter Q1 Q2 Q3 Q4 2021 2022 2021 2022 2021 2022 2021 2022 Agricultural Land Commission 0 0 0 0 0 0 0 0 Development Permits 20 23 31 18 15 21 38 21 Sign Development Permits 12 6 13 4 14 10 9 6 Development Variance Permits 9 5 3 0 5 4 4 0 Liquor Licenses 0 2 0 0 0 0 0 0 OCP Amendments 0 0 1 0 1 1 2 0 Temporary Use Permits 3 1 1 1 2 1 0 0 Zoning Amendments 4 6 12 3 11 19 11 0 TOTAL 48 43 61 26 48 56 64 27

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Applications Received to Date ALR DP ADP DVP OCP SDP ASDP Strata TUP Zoning Total 1994 0 7 0 3 4 0 0 1 0 10 25 1995 3 14 1 9 6 0 0 0 0 15 48 1996 4 24 0 6 7 0 0 0 0 15 56 1997 1 22 0 12 16 0 0 1 0 28 80 1998 2 24 0 16 16 0 0 0 0 24 82 1999 2 24 1 11 11 0 0 0 0 19 68 2000 1 22 0 19 9 0 0 1 0 24 76 2001 0 34 9 21 13 0 0 0 1 23 101 2002 3 46 7 29 8 32 2 0 0 27 154 2003 3 60 13 40 12 28 0 0 0 22 178 2004 1 47 11 36 17 29 0 0 1 38 180 2005 1 61 20 38 16 51 0 0 1 31 219 2006 6 65 26 15 18 77 3 0 1 37 248 2007 0 71 15 30 23 75 4 0 0 48 266 2008 5 56 20 19 2 52 1 0 0 35 190 2009 2 39 14 20 2 52 3 0 1 26 159 2010 0 70 10 26 2 43 1 0 2 20 174 2011 0 62 0 37 1 40 0 0 6 32 178 2012 1 63 0 29 9 51 0 0 4 45 202 2013 0 49 0 27 2 45 0 0 4 20 147 2014 3 56 2 15 1 54 0 0 1 21 153 2015 2 69 11 18 3 29 0 0 3 27 162 2016 0 92 10 21 2 48 0 0 6 29 208 2017 2 89 0 33 8 48 0 0 3 51 234 2018 1 69 0 20 2 49 0 0 4 31 176 2019 1 61 0 9 8 62 0 0 8 29 178 2020 2 65 0 16 6 43 0 0 7 34 173 2021 1 95 0 20 6 65 0 0 6 52 245 2022 0 107 0 14 0 40 0 0 3 38 202 Total 47 1563 170 609 230 1013 14 3 62 851 4562 PLANNING STATISTICS CITY OF LANGFORD | 2022 ANNUAL REPORT 30 Page 269 of 447

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Applications Received By Year To Date Agricultural Land Reserve Development Permits Amended Development Permits Development Variance Permits Official Community Plan Amendments Sign Development Permits Amended Sign DPs Strata-Title Applications Temporary Industrial Use Permits Zoning Amendments 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 0 50 100 150 200 250 300

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Fees Collected by Type of Application by Month and by Year ALR DP DVP Rezoning PH SDP TUP Monthly Total Total to Date Jan $- $44,015 $1,502 $60,310 $7,950 $1,050 $- $114,827 $114,827 Feb $- $52,846 $- $31,550 $10,600 $450 $- $95,446 $210,273 Mar $- $64,433 $1,502 $5,958 $13,250 $1,000 $- $86,143 $296,416 Apr $- $27,811 $- $37,797 $13,250 $950 $- $79,808 $376,224 May $- $59,414 $1,502 $26,052 $10,600 $250 $- $97,818 $474,042 Jun $- $37,032 -$1,502 $20,521 $13,250 $500 $- $69,801 $543,843 Jul $- $49,970 $3,049 $542 $- $150 $- $53,711 $597,554 Aug $- $62,319 $3,404 $20,899 $8,187 $1,350 $- $96,159 $693,713 Sep $- $48,388 $1,547 $739 $- $500 $- $51,174 $744,887 Oct $- $135,728 $- $14,318 $238 $850 $- $151,134 $896,021 Nov $- $28,609 $1,547 $7,160 $2,728 $200 $- $40,244 $936,265 Dec $- $22,629 $- $- $- $500 $- $23,129 $959,394 Total $- $633,194 $12,551 $225,846 $80,053 $7,750 $- $959,394 $959,394 By Year 2002 $- $97,072 $37,851 $61,082 $20,262 $- $-

$216,266 2003 $1,200 $178,048 $39,965 $182,920 $24,850 $- $-

$426,983 2004 $- $261,296 $30,920 $167,845 $45,766 $- $-

$505,828 2005 $300 $412,137 $34,195 $178,171 $36,400 $10,270 $-

$671,474 2006 $3,150 $372,655 $15,425 $139,796 $40,600 $14,800 $-

$586,426 2007 $- $277,015 $31,577 $130,696 $91,473 $14,405 $-

$545,167 2008 $3,600 $286,539 $19,990 $149,982 $55,311 $11,445 $-

$526,867 2009 $600 $177,908 $24,330 $133,750 $26,400 $10,800 $-

$373,788 2010 $3,600 $339,882 $29,055 $50,075 $24,300 $6,600 $2,350 $455,862 2011 $- $242,039 $34,450 $91,120 $44,100 $7,625 $3,525 $422,859 2012 $300 $190,621 $20,475 $192,752 $76,630 $8,050 $4,825 $493,653 2013 $- $143,608 $25,450 $62,800 $28,600 $6,725 $-

$267,183 2014 $1,800 $169,859 $20,750 $121,400 $35,200 $9,025 $1,700 $359,734 2015 $1,500 $231,603 $17,500 $79,270 $44,000 $4,535 $1,700 $380,108 2016 $- $296,422 $24,152 $134,245 $49,623 $8,125 $5,275 $517,842 2017 $2,400 $287,925 $34,244 $250,482 $88,915 $7,750 $3,714 $675,430 2018 $300 $322,961 $20,397 $139,676 $52,738 $8,950 $1,911 $546,933 2019 $1,500 $274,024 $10,515 $178,335 $51,442 $12,550 $3,916 $528,555 2020 $750 $300,251 $24,432 $148,391 $56,275 $10,550 $2,007 $539,656 2021 $750 $533,881 $25,104 $280,743 $102,351 $10,700 $4,150 $957,679 2022 $- $633,194 $12,551 $225,846 $80,053 $7,750 $-

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Subdivisions by Year and Number of Lots Years Files Active Applied For Registered 1993 20 0 91 167 1994 38 0 114 90 1995 15 0 27 37 1996 14 0 20 53 1997 18 0 34 27 1998 32 0 153 205 1999 49 0 114 69 2000 25 0 252 137 2001 9 0 36 120 2002 26 0 275 96 2003 34 0 302 214 2004 29 0 295 155 2005 39 0 387 379 2006 22 0 294 302 2007 39 0 170 178 2008 50 0 297 123 2009 32 0 251 175 2010 60 0 997 120 2011 43 0 448 262 2012 50 0 634 134 2013 37 0 320 271 2014 52 0 498 156 2015 37 0 507 490 2016 58 1 397 408 2017 63 2 654 531 2018 55 17 361 448 2019 32 11 188 484 2020 50 30 496 396 2021 49 39 565 409 2022 42 40 418 444 Total 1119 140 9595 7080 SUBDIVISION STATISTICS

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1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 0 200 400 600 800 1,000 1,200 Lots Created by Year Applied for Registered CITY OF LANGFORD | 2022 ANNUAL REPORT 34 Page 273 of 447

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2022 Subdivision Revenue Application Fees Final Approval Strata Conversion Total January $3,885 $1,824 $315 $6,024 February $6,470 $600 $315 $7,385 March $15,294 $1,974 $315 $17,583 April $12,010 $8,718 $20,728 May $14,715 $2,045 $16,760 June $14,301 $16,579 $306 $31,186 July $11,270 $15,324 $26,594 August $39,121 $12,398 $51,519 September $12,270 $3,548 $15,818 October $11,361 $1,670 $3,415 $16,446 November $9,950 $9,950 December $50,771 $3,674 $54,445 Subtotal $201,418 $68,354 $4,666 $274,438 Grand Total $274,438 Previous Years Subdivision Revenue 2012 $137,050 $48,795 $750 $186,595 2013 $120,731 $25,500 $1,650 $147,881 2014 $210,931 $28,300 $750 $239,981 2015 $178,179 $58,590 $3,750 $240,519 2016 $231,964 $69,242 $301,206 2017 $195,642 $49,642 $2,835 $248,119 2018 $92,697 $36,723 $129,420 2019 $93,148 $47,271 $8,374 $148,793 2020 $160,513 $62,771 $16,772 $240,056 2021 $78,094 $36,325 $5,060 $119,479 2022 $201,418 $68,354 $4,666 $274,438

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2022 Consolidated Financial Statements For the Fiscal Year Ending December 31, 2022 MAYOR Scott Goodmanson COUNCILLORS Kimberley Guiry Colby Harder Mark Morley Lillian Szpak Mary Wagner Keith Yacucha CHIEF ADMINISTRATIVE OFFICER Darren Kiedyk, CPA, CGA DIRECTOR OF FINANCE Michael Dillabaugh, CPA, CA CITY ENGINEER Michelle Mahovlich, M.Eng., P.Geo., P.Eng. CITY PLANNER Matthew Baldwin, MCIP, RPP FIRE CHIEF Christopher Aubrey AUDITORS KPMG SOLICITORS Young Anderson BANKERS Bank of Montreal POLICE RCMP - West Shore CITY OF LANGFORD | 2022 ANNUAL REPORT 36 Page 275 of 447

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Year ended December 31, 2022 Financial Statements Management's Responsibility for the Consolidated Financial Statements 1 Independent Auditor's Report 2 Consolidated Statement of Financial Position 5 Consolidated Statement of Operations 6 Consolidated Statement of Change in Net Debt 7 Consolidated Statement of Cash Flows 8 Notes to Consolidated Financial Statements 9 CITY OF LANGFORD Consolidated Financial Statements

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KPMG LLP St. Andrew’s Square II 800-730 View Street Victoria BC V8W 3Y7 Canada Telephone 250-480-3500 Fax 250-480-3539 KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. KPMG Canada provides services to KPMG LLP.

INDEPENDENT AUDITOR’S REPORT

To the Mayor and Councillors of The City of Langford Opinion We have audited the consolidated financial statements of The City of Langford (the “City”), which comprise: • the consolidated statement of financial position as at December 31, 2022 • the consolidated statement of operations for the year then ended • the consolidated statement of changes in net debt 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 consolidated financial statements present fairly, in all material respects, the consolidated financial position of the City as at December 31, 2022 and its consolidated results of operations, its consolidated changes in net financial debt 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 City 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.

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The City of Langford Page 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 City’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 City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City’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 City's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. CITY OF LANGFORD | 2022 ANNUAL REPORT 40 Page 279 of 447

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The City of Langford Page 3

• 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 City'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 City 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. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group entity to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.

Chartered Professional Accountants

Victoria, Canada May 1, 2023

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CITY OF LANGFORD Consolidated Financial Position CITY OF LANGFORD | 2022 ANNUAL REPORT 42 Page 281 of 447

Page 282

Year ended December 31, 2022, with comparative information for 2021 Financial Plan 2022 2021 (note 13) Revenue: Taxation, net (note 8) $ 40,977,421

$ 40,902,574

$ 37,782,510

Development cost charges (note 3)

15,453,880

13,788,471

11,130,623

Sewer capital recovery fees

8,843,959

9,132,514

Utility charges

5,000

5,000

5,000

Other

17,476,387

14,050,780

9,896,416

Licences and permits

3,826,642

5,523,709

5,120,968

Penalties and interest

438,761

499,049

493,451

Government transfers (note 9)

8,134,676

3,848,871

6,967,768

Commercial leasing

5,231,310

7,021,017

4,905,596

Casino

1,350,000

1,454,016

759,073

Investment earnings

325,000

1,479,452

450,369

Developer and property owner contributions

6,167,930

29,275,015

44,875,719

Total revenue 99,387,007

126,691,913

131,520,007 Expenses: General government services: Legislative 623,927

492,061

441,560

     Administrative

5,154,782

5,379,894

4,600,712

     Other

2,809,066

2,276,680

2,204,297

8,587,775

8,148,635

7,246,569

Protective services: Police and bylaw enforcement 14,032,524

13,841,673

12,964,349

     Fire protection and emergency response

4,977,222

4,667,832

4,698,811

     Building inspection and other

987,773

882,655

907,101

19,997,519

19,392,160

18,570,261

Engineering and public works: Common services 1,961,703

1,557,702

1,298,767

     Land development services

388,244

637,187

652,859

     Roads, streets and storm drainage

6,447,004

14,644,983

12,372,986

8,796,951

16,839,872

14,324,612

Community services: Environmental and development services 1,271,548

1,227,636

1,193,151

     Recreation and cultural services

14,888,470

18,227,986

16,246,672

     West Shore Parks and Recreation Society (note 14)

7,293,835

7,062,267

5,521,721

23,453,853

26,517,889

22,961,544

Utility and enterprise services: Sewer infrastructure

6,714,749

5,458,283

Total expenses 60,836,098

77,613,305

68,561,269

Annual surplus 38,550,909

49,078,608

62,958,738

Accumulated surplus, beginning of year 609,870,982

609,870,982

546,912,244 Accumulated surplus, end of year $ 648,421,891

$ 658,949,590

$ 609,870,982 The accompanying notes are an integral part of these consolidated financial statements. CITY OF LANGFORD Consolidated Statement of Operations

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Year ended December 31, 2022, with comparative information for 2021 Financial Plan 2022 2021 (note 13) Annual surplus $ 38,550,909

$ 49,078,608

$ 62,958,738

Acquisition of tangible capital assets (114,335,737)

(39,634,248)

(28,582,783)

Amortization of tangible capital assets

11,189,469

10,304,149

Gain on sale of tangible capital assets

(6,868,671)

(3,277,008)

Proceeds on sale of tangible capital assets

11,696,508

6,530,302

Sewer capital recovery fees

(8,843,959)

(9,132,514)

Sewer capital agency fee

5,858,524

4,655,362

Developer contributions of tangible capital assets

(20,694,131)

(35,560,283)

Change in proportionate share of West Shore Parks & Rec Society

(46,719)

(457,744)

(75,784,828)

1,735,381

7,438,219

Acquisition (consumption) of prepaid expenses

(505,849)

25,506

Change in net financial assets (75,784,828)

1,229,532

7,463,725

Net financial assets, beginning of year 8,722,914

8,722,914

1,259,189

Net financial assets, end of year $ (67,061,914)

$ 9,952,446

$ 8,722,914

The accompanying notes are an integral part of these consolidated financial statements. CITY OF LANGFORD Consolidated Statement of Changes in Net Financial Assets CITY OF LANGFORD | 2022 ANNUAL REPORT 44 Page 283 of 447

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Year ended December 31, 2022, with comparative information for 2021 2022 2021 Cash provided by (used in): Operating activities: Annual surplus $ 49,078,608

$ 62,958,738

 Items not involving cash:
      Amortization of tangible capital assets

11,189,469

10,304,149

      Gain on sale of tangible capital assets

(6,868,671)

(3,277,008)

      Developer contributions of tangible capital assets

(20,694,131)

(35,560,283)

      Sewer capital recovery fees

(8,843,959)

(9,132,514)

      Sewer capital agency fee

5,858,524

4,655,362

      Change in proportionate share of West Shore Parks & Rec Society

(46,719)

(457,744)

 Changes in non-cash operating assets and liabilities:
       Property taxes receivable

735,760

(1,096,067)

       Accounts receivable

1,182,420

(4,465,505)

       Other assets

(318,990)

(32,190)

       Accounts payable and accrued liabilities

4,684,037

(6,241,201)

       Prepaid property taxes and licences

358,659

835,477

       Deferred revenue

(7,552,547)

(5,229,296)

       Refundable deposits

2,559,850

5,171,746

       Prepaid expenses

(505,849)

25,506

30,816,461

18,459,170

Capital activities: Acquisition of tangible capital assets (39,634,248)

(28,582,783)

 Proceeds on sale of tangible capital assets

11,696,508

6,530,302

(27,937,740)

(22,052,481)

Financing activities: Debt payments (1,953,549)

(2,339,920)

 Sale (purchase) of investments

(107,707)

4,884,902

(2,061,256)

2,544,982

Increase (decrease) in cash and cash equivalents 817,465

(1,048,329)

Cash and cash equivalents, beginning of year 53,531,675

54,580,004

Cash and cash equivalents, end of year $ 54,349,140

$ 53,531,675

Supplemental cash flow information: Cash paid for interest $ 452,070

$ 229,896

Cash received from interest

1,518,970

459,577

The accompanying notes are an integral part of these consolidated financial statements. CITY OF LANGFORD Consolidated Statement of Cash Flows

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Year ended December 31, 2022 1. Significant accounting policies: (a) Reporting entity: (b) Basis of accounting: (c) Revenue recognition: (d) Deferred revenue: (e) Refundable deposits: (f) Investment income: The City of Langford (the "City") is incorporated and operates under the provisions of the British Columbia Local Government Act and the Community Charter of British Columbia. The consolidated financial statements include the assets, liabilities, revenues and expenses of the City. The consolidated financial statements also include the City's proportionate interest in the West Shore Parks and Recreation Society ("West Shore"), an organization jointly controlled by the City. The City does not administer any trust activities on behalf of external parties. The City follows the accrual method of accounting for revenues and expenses. Revenues are normally recognized in the year in which they are earned and measurable. Expenses are recognized as they are incurred and measurable as a result of receipt of goods or services and/or the creation of a legal obligation to pay. Government transfers are recognized in the consolidated financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the amounts can be made, except when and to the extent the transfer gives rise to an obligation that meets the definition of a liability. Property tax revenue is recognized on an accrual basis using approved tax rates and the anticipated assessment for the current year. Parcel tax revenues are recognized in the year that they are levied. The consolidated financial statements of the City are prepared by management in accordance with Canadian public sector accounting standards for local governments as recommended by the Public Sector Accounting Board ("PSAB") of the Chartered Professional Accountants of Canada. Significant accounting policies adopted by the City are as follows: Deferred revenue includes grants, contributions and other amounts received from third parties pursuant to legislation, regulation and agreement which may only be used in certain programs, in the completion of specific work, or for the purchase of tangible capital assets. In addition, certain user charges and fees are collected for which the related services have yet to be performed. Revenue is recognized in the period when the related expenses are incurred, services performed, or the tangible capital assets are acquired thereby extinguishing any liability to the City. Development cost charges are amounts which are restricted by government legislation or agreement with external parties. When qualifying expenditures are incurred, development cost charges are recognized as revenue in amounts which equal the associated expenses. Receipts restricted by third parties are deferred and reported as refundable deposits under certain circumstances. Refundable deposits are returned when the third party meets their obligations or the deposits are recognized as revenue when qualifying expenditures are incurred. Investment income is reported as revenue in the period earned. When required by the funding government or related Act, investment income earned on deferred revenue is added to the investment and forms part of the deferred revenue balance. CITY OF LANGFORD Notes to Consolidated Financial Statements CITY OF LANGFORD | 2022 ANNUAL REPORT 46 Page 285 of 447

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(g) Cash equivalents: (h) Long-term debt: (i) Non-financial assets: (i) Tangible capital assets Asset Useful life - years Land improvements 10-50 Buildings 25-70 Vehicles, machinery, equipment 5-25 Sewer and storm infrastructure 75-100 Road infrastructure 10-75 (ii) (iii) Works of art and cultural and historic assets (iv) Leased tangible capital assets (v) Inventory of supplies (vi) Contaminated sites Contributions of tangible capital assets Tangible capital assets received as contributions are recorded at their fair value and are recorded as revenue at the date of receipt. Works of art and cultural and historic assets are not recorded as assets in these financial statements. Leases which transfer substantially all of the benefits and risks incidental to ownership of property are accounted for as leased tangible capital assets. All other leases are accounted for as operating leases and the related payments are charged to expenses as incurred. Inventory of supplies held for consumption is recorded at the lower of cost and replacement cost. 5) a reasonable estimate of the liability can be made Contaminated sites are defined as the result of contamination being introduced in air, soil, water or sediment of a chemical, organic, or radioactive material or live organism that exceeds an environmental standard. A liability for remediation of contaminated sites is recognized, net of any expected recoveries, when all of the following criteria are met:

1. an environmental standard exists
2. contamination exceeds the environmental standard
3. future economic benefits will be given up, and
4. the City is directly responsible or accepts responsbility for the liability Non-financial assets are written down when conditions indicate that they no longer contribute to the City's ability to provide goods and services, or when the value of future economic benefits associated with the asset are less than the book value of the asset. Long-term debt is recorded net of related repayments. Non-financial assets are not 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 which includes amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value, of the tangible capital assets, excluding land, are amortized on a straight line basis over their estimated useful lives as follows: Cash equivalents include short-term, highly liquid investments that are cashable on demand or have a term to maturity of 90 days or less at acquisition. CITY OF LANGFORD Notes to Consolidated Financial Statements

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(j) Employee benefits: (k) Use of estimates: 2. Cash and cash equivalents: 2022 2021 West Shore Parks and Recreation Society $ 2,578,163

$ 1,079,721

Cash 51,770,977

52,451,954

$ 54,349,140

$ 53,531,675

The City has an approved and undrawn operating line of credit of $10,500,000. 3. Deferred revenue: 2022 2021 Development cost charges $ 5,892,755

$ 13,495,480

Hotel room tax 971,297

1,153,107

Other 1,162,326

930,338

$ 8,026,378

$ 15,578,925

Development cost charges: 2022 2021 Opening balance of unspent funds $ 13,495,480

$ 18,151,483

Add:

Development cost charges received during the year 6,016,652

6,447,448

Interest earned 169,094

27,172

19,681,226

24,626,103

Less amount spent on projects and recorded as revenue (13,788,471)

(11,130,623)

$ 5,892,755

$ 13,495,480

The City and its employees make contributions to the Municipal Pension Plan. These contributions are expensed as incurred. The costs of a multi-employer defined contribution pension plan, such as the Municipal Pension Plan, are the employer's contributions due to the plan in the period. The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the period. Estimates include assumptions used in estimating historical cost and useful lives of tangible capital assets, estimating fair value of contributed tangible capital assets and in estimating provisions for accrued liabilities. Actual results could differ from these estimates. Deferred revenue, reported on the consolidated statement of financial position, is comprised of the following: CITY OF LANGFORD Notes to Consolidated Financial Statements CITY OF LANGFORD | 2022 ANNUAL REPORT 48 Page 287 of 447

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Debt: (a) Debt: (b) 2023 $ 1,443,107

2024 1,451,907

2025 1,223,207

2026 1,223,207

2027and thereafter 11,468,912

Interest expense on debt during the year was $452,070 (2021 - $229,826). 5. Tangible capital assets: (a) Assets under construction: (b) Contributed tangible capital assets: (c) Works of art and historical treasures: (d) Write-down of tangible capital assets: (e) West Shore Parks and Recreation Society: Debt from the TD Bank is comprised of an interim financing facility which bears interest at Bankers Acceptance Rate plus stamping fee of 60 basis points. The current rate of interest is 5.15%. The City's proportionate share of West Shore Parks and Recreation Society assets includes land, buildings, and equipment which are subject to amortization policies consistent with those of the City. Principal payments on debt for the next five years and thereafter are as follows: Assets under construction have a value of $13,004,317 (2021 - $10,090,636) and have not yet been amortized. Amortization of these assets will commence when the asset is put into service. Contributed tangible capital assets have been recognized at fair market value at the date of contribution. The value of contributed capital assets received during the year is $20,694,131 (2021 - $35,560,283) comprised of land $10,529,309 (2021 - $25,083,926), land improvements $nil (2021

• $495,814), Vehicles, machinery, equipment $nil (2021 - $nil), sewer and storm infrastructure $4,496,782 (2021 - $3,804,536) and roads infrastructure $5,668,040 (2021 - $6,176,007). The City manages and controls various works of art and non-operational historical cultural assets including buildings, artifacts, paintings and sculptures located at City sites and public display areas. These assets are not recorded as tangible capital assets and are not amortized. No tangible capital assets were written down in 2022 or 2021. CITY OF LANGFORD Notes to Consolidated Financial Statements

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West Vehicles Sewer and Assets Shore Parks Land Machinery & Storm Roads Under & Recreation Land Improvements Buildings Equipment Infrastructure Infrastructure Construction Society 2022 2021 Cost: Opening $ 252,844,931

25,416,601

49,732,259

15,692,724

78,226,593

195,933,059

10,090,636

38,861,198

666,798,001

$ 605,348,391

Additions 25,268,187

3,870,977

1,280,375

277,453

6,380,703

11,821,793

10,964,888

464,003

60,328,379

65,891,172

Transfers 75,015

2,371,955

93,227

147,543

5,363,467

(8,051,207)

Disposals (4,658,032)

(67,768)

(144,000)

(645,438)

(93,974)

(31,206)

(5,640,418)

(5,132,977)

Change in share

69,667

69,667

691,415

Balance, end of year 273,530,101

31,591,765

50,961,861

15,472,282

84,607,296

213,024,345

13,004,317

39,363,662

721,555,629

666,798,001

Accumulated Amortization: Opening

8,609,652

10,913,480

9,879,937

14,616,170

52,112,320

12,800,715

108,932,274

99,328,952

Disposals

(50,277)

(23,040)

(637,650)

(70,408)

(31,206)

(812,581)

(131,577)

Amortization

1,398,290

1,055,819

918,364

1,252,336

4,852,736

855,698

10,333,243

9,501,228

Change in share

22,948

22,948

233,671

Balance, end of year

9,957,665

11,946,259

10,160,651

15,868,506

56,894,648

13,648,155

118,475,884

108,932,274

Net book value, end of year $ 273,530,101

21,634,100

39,015,602

5,311,631

68,738,790

156,129,697

13,004,317

25,715,507

603,079,745

$ 557,865,727

Note 5. Tangible Capital Assests (Continued) CITY OF LANGFORD Notes to Consolidated Financial Statements CITY OF LANGFORD | 2022 ANNUAL REPORT 50 Page 289 of 447

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Sewer franchise agreement: Opening Increase Decrease Closing WSES sewer infrastructure Cost $ 52,403,235

3,587,374

(601,939)

$ 55,388,670

Accumulated amortization (9,664,770)

(856,226)

(10,520,996)

42,738,465

2,731,148

(601,939)

44,867,674

Remaining cost to be recovered

(3,587,374)

3,587,374

$ 42,738,465

(856,226)

2,985,435

$ 44,867,674

Accumulated surplus: 2022 2021 Surplus: Invested in tangible capital assets $ 631,137,079

$ 581,840,303

Other 801,564

(4,481,971)

Total surplus 631,938,643

577,358,332

Reserves set aside by Council: Future operational contingencies 1,129,198

1,445,274

Future capital contingencies 1,279,734

1,279,734

Federal Gas Tax 3,929,384

6,277,148

West Shore Parks & Rec Society 1,001,457

877,975

Total reserves 7,339,773

9,880,131

Reserve funds set aside for specific purposes by Council: Capital works 6,427,914

7,828,900

Affordable housing 3,938,807

3,322,109

Parks and open space 2,819,176

2,470,246

Parkland improvement 3,117

3,060

General amenity 2,504,965

5,105,962

Equipment replacement 1,562,437

1,552,843

Sidewalk capital 44,859

44,030

Bear Mountain fire hall 1,575,389

1,496,368

Special police capital

30,022

Special police operating 667,493

654,310

Downtown parking 127,017

124,669

Total reserve funds 19,671,174

22,632,519

$ 658,949,590

$ 609,870,982

During 2004, the City entered into a franchise and partnering agreement with West Shore Environmental Services Inc. ("WSES") and Terasen Utility Services Inc. The term of the agreement is 21 years, with a single 21 year renewal. Under the agreement, the City grants an exclusive franchise to WSES to design, construct, finance, own, and operate and maintain sanitary sewers in the City. The City also grants an exemption from municipal property tax for sewer infrastructure and WSES has been granted an Order in Council to extend that exemption to property taxes for all other jurisdictions. Upon termination of the agreement, the sewer infrastructure constructed by WSES will be acquired by the City for a nominal payment. WSES will recover its capital costs by imposition of a sewer capital recovery fee ("SCRF") on owners of property who wish to connect to the sewer. WSES will also bill and collect all user fees. WSES will pay the City franchise fees that are estimated to total $11 million over the 21 year term of the agreement. The City records the costs of sewer infrastructure constructed by WSES $2,985,435 (2021 - $4,477,152) and corresponding remaining cost to be recovered. The remaining cost to be recovered is reduced as SCRF's are collected by WSES. The cost of WSES sewer infrastructure, less residual value, is amortized on a straight line basis over their estimated useful lives, 60 to 70 years. During the 2022 year, the remaining costs to be recovered were in excess of the amount owing. In accordance with the agreement, the City has recorded an agency fee of the excess in the amount of $5,858,523 (2021 - $4,655,362). Accumulated surplus consists of individual fund surplus and reserves and reserve funds as follows: CITY OF LANGFORD Notes to Consolidated Financial Statements

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Taxation: 2022 2021 General $ 38,488,619

$ 35,306,433

Parcel tax 1,763,819

1,854,676

Revenue in lieu of taxes 163,592

144,904

Collections for other governments 38,921,194

36,878,325

1% utility taxes 486,544

476,497

79,823,768

74,660,835

Less taxes levied for other authorities: Capital Regional District - General Operating 9,089,395

8,681,354

Revenue in lieu of taxes 140,211

123,213

Capital Regional Hospital District 2,539,188

2,615,002

School Authorities 22,649,766

21,365,741

BC Assessment Authority 674,146

621,701

Municipal Finance Authority 3,650

2,909

BC Transit 3,824,838

3,468,405

38,921,194

36,878,325

$ 40,902,574

$ 37,782,510

Government transfers: 2022 2021 Operating transfers: Federal $ 358,442

$

Provincial 1,341,247

3,010,188

Other 105,313

761,351

1,805,002

3,771,539

Capital transfers: Federal 1,722,969

3,166,049

Provincial 245,900

30,180

Other 75,000

2,043,869

3,196,229

$ 3,848,871

$ 6,967,768

Taxation revenue, reported on the consolidated statement of operations, is comprised of the following: The City recognizes the transfer of government funding as revenue when received and all related eligibility criteria and stipulations have been satisfied. CITY OF LANGFORD Notes to Consolidated Financial Statements CITY OF LANGFORD | 2022 ANNUAL REPORT 52 Page 291 of 447

Page 292

Municipal pension plan: 11. Commitments and contingencies: (a) Contingent liabilities: (b) Litigation liability: (c) Commitments: Total Amount Paid or of Contract Accrued Operating $ 23,630,874

$ 11,434,472

Capital 21,468,459

4,903,632

From time to time, the City is subject to claims and other lawsuits that arise in the ordinary course of business, some of which may seek damages in substantial amounts. Liability for these claims and lawsuits are recorded to the extent that the probability of a loss is likely and it is estimable. It is considered that the potential claims against the City resulting from such litigation will be covered by insurance and therefore will not materially affect the consolidated financial statements of the City. The City and its employees contribute to the Municipal Pension Plan (the "Plan"), a jointly trusteed pension plan. The board of Trustees, representing plan members and employers, is responsible for administering the Plan, including investment of the assets and administration of benefits. The plan is a multi-employer defined benefit pension plan. Basic pension benefits provided are based on a formula. As at December 31, 2021, the plan had about 227,000 active members and approximately 118,000 retired members. Active members include approximately 42,000 contributors from local governments. Every three years, an actuarial valuation is performed to assess the financial position of the plan and adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plan. The actuary's calculated contribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plan. This rate may be adjusted for the amortization of any actuarial funding surplus and will be adjusted for the amortization of any unfunded actuarial liability. The most recent actuarial valuation as at December 31, 2021 indicated a $3,761 million funding surplus for basic pension benefits on a going concern basis. The next valuation will be as December 31, 2024 with results available in 2025. Employers participating in the Plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the Plan records accrued liabilities and accrued assets for the Plan in aggregate with the result that there is no consistent and reliable basis for allocating the obligation, assets and cost to the individual employers participating in the Plan. The City paid $1,066,448 (2021 - $1,043,259) for employer contributions while employees contributed $929,789 (2021 - $870,767) to the Plan in fiscal 2022. The CRD debt, under provisions of the Local Government Act, is a direct, joint and several liability of the CRD and each member municipality within the CRD, including the City of Langford. The City is a shareholder and member of the Capital Region Emergency Service Telecommunications (CREST) Incorporated who provides centralized emergency communications, and related public safety information services to municipalities, regional district, the provincial and federal governments and their agencies, and emergency services organizations throughout the Greater Victoria region and the Gulf Islands. Members' obligations to share in funding ongoing operations and any additional costs relating to capital assets are to be contributed pursuant to a Members' Agreement. The City entered into a long-term contract with the Royal Canadian Mounted Police (RCMP) for the provision of police services effective October 1, 1994. Under the terms of this contract, the City is responsible for 90% of policing costs. The 2023 estimated cost of this contract is $11,500,000. On February 7, 2013, the City entered into a purchase of service agreement with the YMCA/YWCA of Greater Victoria to provide access for Langford residents to an aquatic facility to be built in Langford. The City agreed to pay $750,000 per year to be indexed by population every two years from the opening date to a maximum of $950,000 per year for a period of 25 years. In 2023, the City agreed to increase this amount by an additional $950,000. In 2022, the City entered into agreements for various property purchases. The estimated commitment as of December 31, 2022 is $5,348,405. Subsequent to December 31, 2022, the City has entered into agreements for property purchases and other capital projects with an estimated commitment of $1,950,325. Operating contracts includes a cost of living factor for subsequent years. These have not been included in the total amount of the contract as the cost of living factor for subsequent years is currently not determinable. As at December 31, 2022, the following major contracts were in progress: CITY OF LANGFORD Notes to Consolidated Financial Statements

CITY OF LANGFORD | 2022 ANNUAL REPORT 53 Page 292 of 447

Page 293

Contractual rights: 2023 $ 734,000 2024 735,000 2025 736,000 2026 736,000 2027 733,000 $ 3,674,000 13. Financial plan: Revenues: Operating $ 72,366,340

Capital 110,221,549

West Shore Parks & Rec Society 4,113,723

Less: Transfers from own funds 27,414,605

Proceeds on debt issue 59,900,000

Total revenue 99,387,007

Expenses: Operating 72,366,340

Capital 110,221,549

West Shore Parks & Rec Society 4,114,188

Less: Capital expenditures 110,221,549

Transfer to own funds 14,152,530

Debt principal payments 1,491,900

Total expenses 60,836,098

Annual surplus $ 38,550,909

The City has entered into various contracts for rental revenue within the normal course of operations. The estimated contractual rights under these contracts for the years ending December 31 are as follows: The financial plan data presented in these consolidated financial statements is based upon the 2022 operating and capital financial plans approved by Council on May 2, 2022. Amortization expense was not contemplated on development of the financial plan and, as such, has not been included. The chart below reconciles the approved financial plan to figures reported in these consolidated financial statements. Financial plan amount In addition to these contractural rights, the City has agreements with other parties that provide payments to the City based on a percentage earned throughout the year. CITY OF LANGFORD Notes to Consolidated Financial Statements CITY OF LANGFORD | 2022 ANNUAL REPORT 54 Page 293 of 447

Page 294

West Shore Parks and Recreation Society: (a) Capital asset transfer: (b) Consolidation: 2022 2021 Financial assets $ 5,425,730

$ 4,128,433

Financial liabilities 3,417,398

2,755,185

Net financial assets 2,008,332

1,373,248

Non-financial assets 1,153,172

1,112,757

Accumulated surplus $ 3,161,504

$ 2,486,005

Invested in tangible capital assets $ 1,034,152

$ 1,056,306

Reserve funds 2,507,059

1,864,050

Other (379,707)

(434,351)

$ 3,161,504

$ 2,486,005

Revenues $ 7,316,425

$ 11,161,070

Requisition from members 5,879,262

5,268,639

13,195,687

16,429,709

Expenses 6,640,926

10,274,054

Requisition from members 5,879,262

5,268,639

12,520,188

15,542,693

Annual deficit $ 675,499

$ 887,016

Condensed financial information for the Society is as follows: The Capital Regional District (the "CRD") transferred the lands and facilities comprising the Juan de Fuca Recreation Centre to the following municipal members (the "Municipalities") effective January 2, 2002; City of Langford, City of Colwood, District of Highlands, District of Metchosin and the CRD (on behalf of a portion of the Juan de Fuca Electoral Area). Effective January 1, 2007 the Town of View Royal became a member of the Society. Effective January 1, 2018, the CRD is no longer a member of the Society. In 2002 the lands and facilities were transferred to the Municipalities in their proportionate share, as specified in the Co-Owners' Agreement. The lands and facilities were reallocated amongst the members on January 1, 2007 when the Town of View Royal became a member. Future improvements are allocated among the members as per the cost sharing formula in effect each year for each service or facility, as outlined in a Members' Agreement. For 2022, the City's share of improvements purchased by the Society on its behalf is $336,084. Because the cost sharing formula in the Members' Agreement produces different cost shares for the members from year-to-year, there is a gain or loss on the opening fund balances. In 2022, the City of Langford's change in cost share is $46,719. The Municipalities have each become members in the Society, which was incorporated to provide parks, recreation and community services to the Municipalities under contract. Under terms of an Operating, Maintenance and Management Agreement, the Society is responsible to equip, maintain, manage and operate the facilities located at the recreation centre. Financial results and budget for the Society are consolidated into the City's financial statements proportionately, based on the cost sharing formula outlined in the Members' Agreement. In 2022 the City's proportion for consolidation purposes was 53.76% (2021 - 53.66%). Under the terms of an Operating, Maintenance and Management Agreement with the Members, the Society is responsible for the equipping, maintenance, management and operation of the facilities comprising the Juan de Fuca Recreation Centre and Centennial Park Recreation Centre. The current agreement has a term of March 1, 2020 to February 28, 2025. CITY OF LANGFORD Notes to Consolidated Financial Statements

CITY OF LANGFORD | 2022 ANNUAL REPORT 55 Page 294 of 447

Page 295

Segmented information: General Government Services Protective Services Engineering and Public Works Community Services Utility and Enterprise Services This Department is responsible for administering the Sewer Franchise Agreement (note 7) for the City. The accounting policies used in these segments are consistent with those followed in the preparation of the financial statements as disclosed in Note 2. The following table provides additional financial information for the foregoing segments. Taxation and grants in lieu of taxes are apportioned to the functions based on their share of the net budgeted expenditures in the Financial Plan. The City is a diversified municipal government institution that provides a wide range of services to its citizens, including General Government Services, Protective Services, Engineering and Public Works Services, Community Services and Utility and Enterprise Services. Service Areas were created for the purpose of recording specific activities to attain certain objectives in accordance with regulations, restrictions or limitations. City services are provided by departments and their activities are reported in these Service Areas. Departments disclosed in the Segmented Information, along with the services they provide are as follows: The Departments within General Government Services are responsible for adopting bylaws; adopting administrative policy; levying taxes; acquiring, disposing and managing City assets; ensuring effective financial management; monitoring performance and ensuring that high quality City services standards are met. The Departments within Protective Services are Police and Bylaw Enforcement; Fire Protection and Emergency Response; and Building Inspection. The mandates of these departments are to enforce laws, prevent crime, maintain peace, order and security by protecting life, property and the environment. The Engineering Department is responsible for the transportation services within the City. This includes roads, storm drains, sidewalks, street lighting and trolley. The Departments within Community Services include Environmental and Development Services and Recreation and Cultural Services. The Environmental and Development Services Department is responsible for preparing land use plans, bylaws and policies for sustainable development of the City and for reviewing and approving new development. The Recreation and Cultural Services Department is responsible for providing, facilitating the development of, and maintaining high quality parks, recreation facilities and cultural services. CITY OF LANGFORD Notes to Consolidated Financial Statements CITY OF LANGFORD | 2022 ANNUAL REPORT 56 Page 295 of 447

Page 296

Revenue: Taxation Utility charges Government transfers 1,183,870 Commercial leasing Other Licences and permits 38,606 Developer and property owner contributions Development cost charges Casino Total Revenue Expenses: Salaries, wages and employee benefits Contracted and general services Materials, goods, supplies and utilities Other Amortization Total Expenses Annual surplus General Engineering Utility and Government Protective and Public Community Enterprise Services Services Works Services Services Total $ 3,201,930

$ 16,868,957

$ 7,405,423

$ 13,426,264

$

$ 40,902,574

5,000

5,000

1,183,870

484,059

393,391

1,787,551

3,848,871

163,248

126,347

6,731,422

7,021,017

10,459,813

68,816

749,300

4,751,352

8,843,959

24,873,240

38,606

3,742,329

393,507

1,349,267

5,523,709

4,682,946

60,054

14,571,228

5,450,177

4,510,610

29,275,015

5,523,262

5,791,558

2,473,651

13,788,471

1,454,016

1,454,016

26,707,691

21,350,562

29,304,407

35,969,684

13,359,569

126,691,913

3,973,815

6,347,460

2,037,736

3,506,433

15,865,444

2,553,466

11,602,155

7,577,691

17,333,629

5,858,523

44,925,464

888,474

698,488

651,914

1,211,959

3,450,835

407,825

301,511

554,672

918,084

2,182,092

325,055

442,546

6,017,859

3,547,784

856,226

11,189,470

8,148,635

19,392,160

16,839,872

26,517,889

6,714,749

77,613,305

$ 18,559,056

$ 1,958,402

$ 12,464,535

$ 9,451,795

$ 6,644,820

$ 49,078,608

Note 15 2022 Segmented Information (Continued) CITY OF LANGFORD Notes to Consolidated Financial Statements

CITY OF LANGFORD | 2022 ANNUAL REPORT 57 Page 296 of 447

Page 297

Revenue: Taxation Utility charges Government transfers 825,346 Commercial leasing Other Licences and permits 38,040 Developer and property owner contributions Development cost charges Casino Total Revenue Expenses: Salaries, wages and employee benefits Contracted and general services Materials, goods, supplies and utilities Other Amortization Total Expenses Annual surplus General Engineering Utility and Government Protective and Public Community Enterprise Services Services Works Services Services Total $ 2,887,736

$ 14,891,482

$ 6,927,719

$ 13,075,573

$

$ 37,782,510

5,000

5,000

825,346

1,013,520

2,146,405

2,982,497

6,967,768

62,044

60,285

4,783,267

4,905,596

6,786,280

55,448

347,990

3,650,518

9,132,514

19,972,750

38,040

3,469,679

326,909

1,286,340

5,120,968

11,588,628

59,150

17,061,564

12,345,893

3,820,484

44,875,719

7,484,365

3,646,258

11,130,623

759,073

759,073

22,947,147

19,549,564

34,294,952

41,770,346

12,957,998

131,520,007

3,656,521

6,391,173

1,938,725

1,981,503

13,967,922

2,182,066

10,882,793

6,019,991

15,888,534

4,655,362

39,628,746

911,864

625,865

506,705

1,049,271

3,093,705

222,135

206,404

336,925

801,283

1,566,747

273,983

464,026

5,522,266

3,240,953

802,921

10,304,149

7,246,569

18,570,261

14,324,612

22,961,544

5,458,283

68,561,269

$ 15,700,578

$ 979,303

$ 19,970,340

$ 18,808,802

$ 7,499,715

$ 62,958,738

Note 15 2021 Segmented Information (Continued) CITY OF LANGFORD Notes to Consolidated Financial Statements CITY OF LANGFORD | 2022 ANNUAL REPORT 58 Page 297 of 447

Page 298

Subsequent Event: 17. 2022 2021 Balance of unspent funds, beginning of year $ 474,028

2,803,000 Utilized to cover reduced revenues and increased expenses Transferred to Capital Works Reserve (loss of Casino Funds) 465,395

1,400,000 Direct Expenses related to Covid Compliance

200,000

Lost Operating Revenues (estimate)

570,605

Reduced Hotel Tax - due to reduced travel

8,633

158,367

Total Grant Funds Spent 474,028

2,328,972 Balance, end of year $

$ 474,028

The City of Langford received $4,878,000 under the COVID-19 Safe Restart Grant for Local Governments in 2020. Safe Restart Grant Schedule (Unaudited) Subsequent to December 31, 2022, the City of Langford has received funds from the Province of BC under the Growing Communities Fund (GCF) in the amount of $16,464,000. CITY OF LANGFORD Notes to Consolidated Financial Statements

CITY OF LANGFORD | 2022 ANNUAL REPORT 59 Page 298 of 447

Page 299

2022 Tax Rates for Permissive Tax Exemptions 2022 Tax Rates for Permissive Tax Exemptions Class Assessment Mill Rate Tax Exemption Bylaw 1540 Roll No Lot PID Address 01-62-327-04269.010 Lot: 1, Plan VIP75906, Section 5, Esquimalt District 025-757-814 817 Goldstream Avenue 1 15,774,000 4.07406 $64,264.22 Bylaw 1587 Roll No Lot PID Address 01-62-327-05731.110 Lot 2, PI VIP78559, Section 72, Esquimalt District 026-232-588 753 Station Avenue 1 19,636,000 4.07406 $79,998.24 Bylaw 1656 Roll No Lot PID Address 01-62-327-03584.006 Lot: A, Plan EPP28662, Section 1, Esquimalt District 029-895-715 550 Goldstream Avenue 1 3,818,000 4.07406 $15,554.76 01-62-327-03584.006 Lot: A, Plan EPP28662, Section 1, Esquimalt District 029-895-715 550 Goldstream Avenue 6 2,724,000 11.81088 $32,172.84 Bylaw 1799 Roll No Lot PID Address 01-62-327-05829.021 A, Plan EPP679000, Section 72, Esquimalt District 030-449-502 616 Goldstream Avenue 1 16,307,000 4.07406 $66,435.70 Bylaw 1866 Roll No Lot PID Address 01-62-327-06352.012 Lot 1, PI EPP64456, Section 81, Esquimalt District 029-923-514 3019 Glen Lake Rd 8 6,012,000 5.46787 $32,872.83 Bylaw 1913 Roll No Lot PID Address 01-62-327-06385.084 Lot A, PI EPP58443, Section 86 and 87, Esquimalt District 029-892-449 1319 Westhills Dr 6 26,404,000 11.81088 $311,854.48 Bylaw 1979 Roll No Lot PID Address 01-62-327-06159.000 Lot 7, PI 6190, Section 79, Esquimalt District 005-913-985 948 Dunford Ave 8 856,000 5.46787 $4,680.50 01-62-327-07522.001 Lot 10, PI 10901, Section 111, Esquimalt District 005-052-327 2637 Sunderland Rd 8 690,700 5.46787 $3,776.66 01-62-327-06411.005 Section 84, Esquimalt District, All that portion of the Hollywood Road (renamed Hazelwood Road by Gazette notice dated February 22, 1956), as dedicated by Pl 1718 and extending northerly from the extension easterly of the south boundary of Block 2, Pl 1718, Section 84, Esquimalt District to the extension north-easterly of the north-west boundary of Lot A, Pl 13728 1040 Marwood Ave 8 14,000 5.46787 $76.55 01-62-327-06411.008 Lot 1, PI EPP26925, Section 84 Esquimalt District, Section 90, 86 and 87 Metchosin District 029-207-908 1040 Marwood Ave 6 126,000 11.81088 $1,488.17 01-62-327-06411.008 Lot 1, PI EPP26925, Section 84 Esquimalt District, Section 90, 86 and 87 Metchosin District 029-207-908 1040 Marwood Ave 8 2,568,000 5.46787 $14,041.49 01-62-327-06439.250 Esquimalt District, LD 30 & 21 PT Sections 83, 84, 85, 86 Metchosin District & Sections 83 & 84 Esquimalt District except parcel M (DD15125) shown outlined in red on Pl 82 RW Part held under licence of occupation 1040 Marwood Ave 8 218,000 5.46787 $1,192.00 01-62-327-13906.060 Esquimalt District, Lot 1 of PI 17393, Sections 79 Metchosin District, 83, 84 and 90, Esquimalt District 003-908-968 3498 Luxton Road 8 3,156,000 5.46787 $17,256.60 01-62-327-04124.001 Lot 4, PI 9088, Section 5, Esquimalt District 005-533-376 929 Goldstream 8 493,000 5.46787 $2,695.66 01-62-327-04125.001 Lot 1, PI 14459, Section 5, Esquimalt District 004-415-957 935 Goldstream 8 1,835,200 5.46787 $10,034.64 01-62-327-06299.010 Lot 1, PI 15933, Section 88 & 89, Esquimalt District 004-547-527 1289 Parkdale Drive 6 4,329,000 11.81088 $51,129.30 01-62-327-04250.003 Lot A, PI 28120, Esquimalt District 001-311-034 2731 Matson Road 8 1,156,000 5.46787 $6,320.86 01-62-327-05647.010 Lot A, PI 42956, Esquimalt District 002-364-760 2784 Claude Rd 6 1,715,000 11.81088 $20,255.66 01-62-327-05790.021 Lot B, PI VIP64037, Esquimalt District 2830 Aldwynd Road 6 858,000 11.81088 $10,133.74 01-62-327-05628.001 Lot A, PI EPP81038, Section 72, Esquimalt Land District 030-498-805 Peatt Rd 1 6,788,000 4.07406 $27,654.72 01-62-327-05628.001 Lot A, PI EPP81038, Section 72, Esquimalt Land District 030-498-805 Peatt Rd 6 1,682,000 11.81088 $19,865.90 01-62-327-05628.002 Lot B, PI EPP81038, Section 72, Esquimalt Land District 030-498-821 Claude Rd 1 2,516,000 4.07406 $10,250.33 01-62-327-05628.002 Lot B, PI EPP81038, Section 72, Esquimalt Land District 030-498-821 Claude Rd 6 626,000 11.81088 $7,393.61 01-62-327-05628.003 Lot C, PI EPP81038, Section 72, Esquimalt Land District 030-498-830 Peatt Rd 1 2,508,000 4.07406 $10,217.74 01-62-327-05628.003 Lot C, PI EPP81038, Section 72, Esquimalt Land District 030-498-830 Peatt Rd 6 3,763,000 11.81088 $44,444.34 01-62-327-05628.004 Lot D, PI EPP81038, Section 72, Esquimalt Land District 030-498-856 Goldstream Ave 8 5,852,000 5.46787 $31,997.98 01-62-327-06694.030 Lot 1, PI 44619, Esquimalt District 005-894-417 2610-2612 Sooke Road 8 1,531,200 5.46787 $8,372.40 01-62-327-05709.202 Lot 2, PI VIS6677, Section 72, Esquimalt District 027-668-517 119-755 Goldstream 6 862,000 11.81088 $10,180.98 01-62-327-05709.203 Portion of Lot 3, PI VIS6677, Section 72, Esquimalt District 027-668-525 115-755 Goldstream 6 259,400 11.81088 $3,063.74 01-62-327-04188.140 Lot 4, PI VIS4874, Section 5 Esquimalt District 027-958-973 849 Orono Avenue 6 2,904,000 11.81088 $34,298.80 01-62-327-05731.100 Lot 1, PI VIP78559, Section 72, Esquimalt District 026-232-570 761 Station Road 6 1,179,000 11.81088 $13,925.03 01-62-327-05731.100 Lot 1, PI VIP78559, Section 72, Esquimalt District 026-232-570 761 Station Road 8 2,487,000 5.46787 $13,598.59 01-62-327-05886.008 Lot 8, PI VIS6662, Section 72, Esquimalt District 027-642-267 157-2745 Veterans Memorial Parkway 6 510,000 11.81088 $6,023.55 01-62-327-05886.144 Lot 144, PI VI56662, Section 72, Esquimalt District 027-643-620 P44-2745 Veterans Memorial Parkway 1 9,400 4.07406 $38.30 CITY OF LANGFORD | 2022 ANNUAL REPORT 60 Page 299 of 447

Page 300

2022 Tax Rates for Permissive Tax Exemptions Class Assessment Mill Rate Tax Exemption 01-62-327-05886.145 Lot 145, PI VI56662, Section 72, Esquimalt District 027-643-638 P45-2745 Veterans Memorial Parkway 1 9,400 4.07406 $38.30 01-62-327-05886.146 Lot 146, PI VIS6662, Section 72, Esquimalt District 027-643-646 P46-2745 Veterans Memorial Parkway 1 9,400 4.07406 $38.30 01-62-327-05886.147 Lot 147, PI VI56662, Section 72, Esquimalt District 027-643-654 P47-2745 Veterans Memorial Parkway 1 9,400 4.07406 $38.30 01-62-327-05886.148 Lot 148, PI VI56662, Section 72, Esquimalt District 027-643-662 P48-2745 Veterans Memorial Parkway 1 9,400 4.07406 $38.30 01-62-327-05764.000 Lot 23, PI VIP7235, Section 72, Esquimalt District 005-741-998 679 Goldstream Avenue 8 1,065,000 5.46787 $5,823.28 01-62-327-18809.000 Lot A, PI VIP65130, Section 72, Esquimalt Land District, Except Plan VIP86164; Lot A, Plan VIP65123, Section 1,2,4 &5, Goldstream Land District, Lot A, PI VIP65129, Section 7980, 86 & 87, Esquimalt Land District, Sections 79, 80, 86 and 87, Lot 2, Plan VIP45768, Section 73, Esquimalt Land District, Except Plan VIP86164; Lot 1, Plan VIP67118, Section 105, Esquimalt Land District; Lot 1, Plan VIP70605, Section 5, Esquimalt Land District, Except Plan VIP86164; ET 006-389-538 E&N Railway 2 2,064,000 32.62171 $67,331.21 01-62-327-06220.000 Lot 1, Block A, PI VIP1139, Section 90, Metchosin Land District 007-848-277 1152 Lippincott Road 1 811,000 4.07406 $3,304.06 01-62-327-06221.000 Lot 2, Block A, PI VIP1139, Section 89/90, Metchosin Land District 007-848-285 1152 Lippincott Road 1 198,200 4.07406 $807.48 01-62-327-06221.000 Lot 2, Block A, PI VIP1139, Section 89/90, Metchosin Land District 007-848-285 1152 Lippincott Road 9 19,786 9.89866 $195.85 01-62-327-06559.000 Lot 9, PI VIP12500, Section 81, Esquimalt Land District 004-771-699 1072 Jenkins Avenue 1 821,000 4.07406 $3,344.80 01-62-327-03581.110 Lot 3, PI VIP20139, Section 1, Esquimalt Land District 003-669-807 2770 Penelope Place 1 1,037,000 4.07406 $4,224.80 01-62-327-06001.005 Section 81, PI EPP55301, Esquimalt Land District 029-895-685 3024 Jacklin 6 957,400 11.81088 $11,307.74 01-62-327-06001.005 Section 81, PI EPP55301, Esquimalt Land District 029-895-685 3024 Jacklin 8 1,278,000 5.46787 $6,987.94 01-62-327-05816.000 Lot 4, Block 1, PI VIP1739, Section 72, Esquimalt Land District 001-826-247 664 Granderson Rd 6 1,616,000 11.81088 $19,086.38 01-62-327-05737.040 Lot 30, Pl EPS6342, Esquimalt Land District 031-326-153 402-731 Station Ave 1 189,000 4.07406 $770.00 01-62-327-05737.042 Lot 32, Pl EPS6342, Esquimalt Land District 031-326-170 403-731 Station Ave 1 244,100 4.07406 $994.48 01-62-327-05737.039 Lot 29, Pl EPS6342, Esquimalt Land District 031-326-145 404-731 Station Ave 1 309,100 4.07406 $1,259.29 01-62-327-05737.043 Lot 33, Pl EPS6342, Esquimalt Land District 031-326-188 405-731 Station Ave 1 304,700 4.07406 $1,241.37 01-62-327-05737.038 Lot 28, Pl EPS6342, Esquimalt Land District 031-326-137 406-731 Station Ave 1 309,000 4.07406 $1,258.88 01-62-327-05737.044 Lot 34, Pl EPS6342, Esquimalt Land District 031-326-196 407-731 Station Ave 1 303,600 4.07406 $1,236.88 01-62-327-05737.037 Lot 27, Pl EPS6342, Esquimalt Land District 031-326-129 408-731 Station Ave 1 262,200 4.07406 $1,068.22 01-62-327-05737.045 Lot 35, Pl EPS6342, Esquimalt Land District 031-326-200 409-731 Station Ave 1 249,500 4.07406 $1,016.48 01-62-327-05737.048 Lot 38, Pl EPS6342, Esquimalt Land District 031-326-234 410-731 Station Ave 1 313,300 4.07406 $1,276.40 01-62-327-05737.047 Lot 37, Pl EPS6342, Esquimalt Land District 031-326-226 412-731 Station Ave 1 387,000 4.07406 $1,576.66 01-62-327-05737.046 Lot 36, Pl EPS6342, Esquimalt Land District 031-326-218 414-731 Station Ave 1 313,300 4.07406 $1,276.40 01-62-327-05737.053 Lot 43, Pl EPS6342, Esquimalt Land District 031-326-285 501-731 Station Ave 1 386,000 4.07406 $1,572.59 01-62-327-05737.052 Lot 42, Pl EPS6342, Esquimalt Land District 031-326-277 502-731 Station Ave 1 193,100 4.07406 $786.70 01-62-327-05737.054 Lot 44, Pl EPS6342, Esquimalt Land District 031-326-293 503-731 Station Ave 1 249,600 4.07406 $1,016.89 01-62-327-05737.051 Lot 41, Pl EPS6342, Esquimalt Land District 031-326-269 504-731 Station Ave 1 316,000 4.07406 $1,287.40 01-62-327-05737.055 Lot 45, Pl EPS6342, Esquimalt Land District 031-326-307 505-731 Station Ave 1 310,500 4.07406 $1,265.00 01-62-327-05737.050 Lot 40, Pl EPS6342, Esquimalt Land District 031-326-251 506-731 Station Ave 1 315,900 4.07406 $1,287.00 01-62-327-05737.056 Lot 46, Pl EPS6342, Esquimalt Land District 031-326-315 507-731 Station Ave 1 310,400 4.07406 $1,264.59 01-62-327-05737.049 Lot 39, Pl EPS6342, Esquimalt Land District 031-326-242 508-731 Station Ave 1 267,700 4.07406 $1,090.63 01-62-327-05737.057 Lot 47, Pl EPS6342, Esquimalt Land District 031-326-323 509-731 Station Ave 1 267,600 4.07406 $1,090.22 01-62-327-05737.060 Lot 50, Pl EPS6342, Esquimalt Land District 031-326-358 510-731 Station Ave 1 320,200 4.07406 $1,304.51 01-62-327-05737.059 Lot 49, Pl EPS6342, Esquimalt Land District 031-326-340 512-731 Station Ave 1 395,000 4.07406 $1,609.25 01-62-327-05737.058 Lot 48, Pl EPS6342, Esquimalt Land District 031-326-331 514-731 Station Ave 1 320,200 4.07406 $1,304.51 01-62-327-05737.065 Lot 55, Pl EPS6342, Esquimalt Land District 031-326-404 601-731 Station Ave 1 394,000 4.07406 $1,605.18 01-62-327-05737.064 Lot 54, Pl EPS6342, Esquimalt Land District 031-326-391 602-731 Station Ave 1 197,300 4.07406 $803.81 01-62-327-05737.066 Lot 56, Pl EPS6342, Esquimalt Land District 031-326-412 603-731 Station Ave 1 254,000 4.07406 $1,034.81 01-62-327-05737.063 Lot 53, Pl EPS6342, Esquimalt Land District 031-326-382 604-731 Station Ave 1 322,900 4.07406 $1,315.51 01-62-327-05737.067 Lot 57, Pl EPS6342, Esquimalt Land District 031-326-421 605-731 Station Ave 1 317,400 4.07406 $1,293.11 01-62-327-05737.062 Lot 52, Pl EPS6342, Esquimalt Land District 031-326-374 606-731 Station Ave 1 322,800 4.07406 $1,315.11 01-62-327-05737.068 Lot 58, Pl EPS6342, Esquimalt Land District 031-326-439 607-731 Station Ave 1 317,200 4.07406 $1,292.29 01-62-327-05737.061 Lot 51, Pl EPS6342, Esquimalt Land District 031-326-366 608-731 Station Ave 1 273,300 4.07406 $1,113.44 01-62-327-05737.069 Lot 59, Pl EPS6342, Esquimalt Land District 031-326-447 609-731 Station Ave 1 273,200 4.07406 $1,113.03 01-62-327-05737.072 Lot 62, Pl EPS6342, Esquimalt Land District 031-326-471 610-731 Station Ave 1 327,100 4.07406 $1,332.63 01-62-327-05737.071 Lot 61, Pl EPS6342, Esquimalt Land District 031-326-463 612-731 Station Ave 1 404,000 4.07406 $1,645.92 01-62-327-05737.070 Lot 60, Pl EPS6342, Esquimalt Land District 031-326-455 614-731 Station Ave 1 327,100 4.07406 $1,332.63

CITY OF LANGFORD | 2022 ANNUAL REPORT 61 Page 300 of 447

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Development Cost Charges Opening Balance DCC's Received Expenditures Transfer from (to) other Fund Interest Earned Closing Balance Parks $ 12,287,562 3,402,620 -7,996,914 -2,478,773 205,347 5,419,842 Sewer 29,902

563 30,465 Storm Drainage 1,178,016 118,182 -869,214 15,464 442,448 Roads

2,495,850 -4,922,343 2,478,773 -52,280

$ 13,495,480 6,016,652 -13,788,471

169,094 5,892,755 There were no waivers or reductions of development cost charges under Section 933.1(2) of the Local Government Act. CITY OF LANGFORD | 2022 ANNUAL REPORT 62 Page 301 of 447

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2nd Floor, 877 Goldstream Avenue Langford, British Columbia, Canada V9B 2X8 Page 303 of 447