Attachment 3 — Permissive Tax Exemption Application: Royal Canadian Legion, Prince Edward Branch #091 (Alexander Mackie Lodge) — 753 Station Avenue

Letter — Royal Canadian Legion Prince Edward Branch #091 to City of Langford

Date: June 17, 2025

Michael Dillabaugh
Director of Finance
City of Langford
2nd Floor, 877 Goldstream Avenue
Victoria BC V9B 2X8

Royal Canadian Legion
Prince Edward Branch #091
761 Station Avenue
Victoria, BC V9B 2S1
Tel: 250 478-1828
Fax: 250 478-1870
e-mail: secretary@rcl91.ca
website: www.rcl91.ca

A Non-Profit Organization

Re: Permissive Tax Exemption Request for 10 Years (2026 — 2036)
Property (land) located at 753 Station Avenue, Langford, BC

The Royal Canadian Legion, Prince Edward Branch #91, respectfully requests a 100% reduction in property taxes for the above property. The Alexander Mackie Lodge assisted living complex leases the land from us and is run by the Board of Directors of the Western Communities Low Cost Housing Society (we are not involved in the actual running of the Lodge). However, we have attached their information as well.

As owners of the said land and in accordance with the Permissive Tax Application, we wish to advise the following:

1. We have attached our 2023 audited financial statement, as the 2024 is not back from the auditors yet;
2. We have attached our current insurance certificate showing both liability and property coverage;
3. Description of programs/services/benefits delivered by our organization at 761 Station Avenue including participant numbers, volunteer hours, benefiting groups/individuals/special needs populations; rental of facilities/fees charged for participation:
   • We assist Veterans and seniors in the Western Communities;
   • Provide youth and cadets in our community with funding for training and equipment;
   • Provide scholarship/bursaries to students in the Western Communities;
   • We support schools in the Western Communities by donations for items such as musical instruments, a music carpet, risers, books, etc.;
   • We promote Remembrance Day activities in the community and in the local schools with our Poster and Literary competition, many of which go on to the Provincial and Dominion Level;
   • We provide free medical equipment, walkers, scooters, etc., to veterans, seniors and members of the community;
   • We give to the Priory Hospital, the West Shore Adult Day Centre and Wescom Medi-Lend Society;
   • We provide rent free accommodation and storage to the Goldstream Food Bank, Western Communities Christmas Hamper, Lions Club, Boy Scouts and Girl Guides, the West Shore Pipes and Drums and Langford Emergency Services;
   • Our Branch is an emergency shelter able to provide accommodation for up to 300 people and to provide food and cooking facilities in times of an emergency.
   • In December we partner with the City of Langford, City of Colwood and the Districts of Highlands and Metchosin to provide an annual Community Christmas dinner for the homeless and less fortunate of the Western Communities for free;
   • Our organization has an amazing group of volunteers who give approximately 100,000 hours of volunteer work to keep the Branch running throughout the year;
   • Fees for use of our facilities can be located in the audited financial report we have provided;
4. (numbering in original document continues at 5) We have attached our Organizational Chart for the Branch. The paid employees of the Branch include 12 full-time and 10 part-time staff members. Remuneration for the above positions can be located in the audited financial report we have provided. All other positions are provided by our volunteers.
5. For certain events such as Remembrance Day and the Annual Xmas Dinner, we solicit funds from the City of Langford, the City of Colwood, the District of Metchosin and the District of Highlands.
6. We do not receive any government funding.

This is just a sample of how the Prince Edward Branch of the Royal Canadian Legion works to provide assistance within our community. Normally, in dollar figures, we contribute approximately $100,000 back to our community annually.

Thank you for considering this request.

Lest we forget,
Norm Scott
President

Attachments

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City of Langford — Permissive Tax Exemption Application Form (extracted content)

Council will consider applications for a permissive tax exemption providing the following information is supplied:

Date: P/fikei/ Jo, c-20,)5

Name of Organization: 6; PR/pic,IF z-AffAeb14-ei

Address:

Contact Person: (y47 /7,6-,ur

Society Number

Service to the Public (check applicable):

• Regional (must provide your request for funding documents to other municipalities)
• Langford residents only

Attachments Required:

• Copy of the audited financial statements for the previous year (if an audit is performed, otherwise prepared financial statements);
• Current insurance certificate showing both liability and property coverage;
• Description of the programs/services/benefits delivered by your organization at including participant numbers, volunteer hours, benefiting group/individuals/special needs populations, rental of facilities/fees charged for participation;
• Description of any third party use of the subject land and/or improvements including user group names, fees charged, conditions of use.
• Organizational chart of members, staff and remuneration

What other municipalities have you asked for funding 0
How much government funding do you receive

Eligibility Criteria: For each category, please check applicable items:

A: Subject property must be one of:

• Land or improvements, or both, owned or held by an entity described in B (below)
• Land or improvements, or both, ancillary to a statutory exemption (e.g. place of public worship, cemetery, library, seniors' home etc.)

B: Nature of the organization must be:

• Not for profit corporation
• Athletic or service club/association
• Municipality, regional district, public/local authority
• Partner of the municipality by agreement
• Charitable/philanthropic organization
• Organization eligible under s.220 of the Community Charter (e.g. place of public worship, cemetery, library, seniors' home etc.)

C: Community benefits:

• Provides recreation facilities for public use
• Provides recreation programs to the public
• Provides programs to and/or facilities used by youth, seniors or special needs groups
• Promotes economic development or tourism
• Preserves an environmentally or ecologically significant area of the community
• Offers cultural or educational programs to the public which promote community spirit, cohesiveness and/or tolerance
• Offers services to the public in formal partnership with the municipality
• Offers affordable workforce rental housing under a Housing Agreement with the municipality

All information and documentation must be provided. Incomplete applications will be rejected. Please be advised that it is your responsibility to notify the City of Langford should you no longer be eligible for a permissive tax exemption during the period granted, or if your property legal description changes.

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Alexander Mackie Lodge Info

Financial Information

The Alexander Mackie Lodge is owned and operated by the Western Communities Seniors Low Cost Housing Society (WCSLCHS), a not-for-profit organization, fulfilling its charitable purpose and mission by providing safe, low cost and affordable living for seniors.

The WCSLCHS works in partnership with other organizations including the Royal Canadian Legion#9, BC Housing, M'akola Group of Societies, Veteran Affairs Canada, and Island Health Authority. We are a proud member of the BC Non-Profit Housing Association (BCNPHA).

Alexander Mackie Lodge has 128 Suites and provides Dining Services, Housekeeping and Laundry services, Social Activities, Entertainment and Events for our residents. We work closely with Island Health Authority and various medical professionals including a Foot Nurse, Massage Therapist, therapeutic tub for bathing services and a Hearing Clinic to accommodate the needs of our residents.

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Branch Organizational Chart

Approved by Cde. President Norm Scott
March 17, 2025

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Certificate of Insurance — Royal Canadian Legion Branch #91

Certificate Holder:
City of Langford
2nd Floor, 877 Goldstream Avenue, Langford, BC, V9B 2X8

Name of Insured:
The Royal Canadian Legion - BC/Yukon Command Branch #91 Prince Edward a/o Volunteers acting on behalf of the Branch
761 Station Ave, Victoria, BC V9B 2S1

Regarding: Evidence of Insurance

This is to certify that the policies of insurance listed below have been issued to the insured named above for the policy period indicated, notwithstanding any requirement, term or condition of any contract or other document with respect to which this certificate may be issued or may pertain. The insurance afforded by the policies described herein is subject to all terms, exclusions and conditions of such policies. Limits shown may have been reduced by paid claims/expenses.

SCHEDULE OF INSURANCE

Particulars of Insurance:

• Premises, Property and Operations
• Products and Completed Operations
• Blanket Contractual
• Occurrence Bodily Injury and Property Damage
• Broad Form Property Damage
• Contingent Employers Liability
• Professional Liability Exclusion
• 30 Days Notice of Cancellation or Material Change

Only with respect to the above and arising out of the Named Insured operations are the following name(s) added to the policy as Additional Insured as their interest may appear: City of Langford. The policy limits are not increased by the addition of such Additional Insured(s) and remain as stated above.

Terms & Conditions: This Certificate is issued for convenience only. All of the terms and conditions of the policies referred to are contained in the original document which are not modified or amended by this Certificate. With respect to Liability Insurance coverages, where an Aggregate Limit applies, the Certificate Holder is advised that the limit shown may apply to products/completed operations or projects other than shown on this Certificate and the limit may be reduced by Claims/Expenses.

Authorized Representative
Dated: March 10, 2025/pg

Axis
Axis Insurance
#400 — 555 Burrard Street, Box 275, Vancouver, BC V7X 1M8

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Royal Canadian Legion Prince Edward (British Columbia No. 91) Branch — Financial Statements

Financial Statements for the Year Ended December 31, 2023

Independent Auditors' Report (excerpts)

To the Members of Royal Canadian Legion Prince Edward (British Columbia No.91) Branch

Qualified Opinion

We have audited the financial statements of Royal Canadian Legion Prince Edward (British Columbia No.91) Branch (the "Branch"), which comprise the statement of financial position as at December 31, 2023, and the statements of changes in net assets, operations and cash flows and related schedules for the year then ended, and a summary of significant accounting policies and other explanatory information.

In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Branch as at December 31, 2023, and results of its operations and its cash flows for the year then ended in accordance with Canadian Accounting Standards for Not-For-Profit Organizations.

Basis for Qualified Opinion

In common with many non-profit organizations, the Branch derives revenue from donations and other similar sources, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, our verification of these revenues was limited to the amounts recorded in the records of the Branch. Therefore, we were not able to determine whether any adjustments might be necessary to donation revenue, net deficit, and cash flows from operations for the year ended December 31, 2023, and assets and net assets as at December 31, 2023.

We were not able to observe the counting of physical inventories as at December 31, 2023, or satisfy ourselves concerning those inventory quantities by alternative means. Accordingly, verification of the year end inventory balance and amounts expensed as cost of sales were limited to the amounts recorded in the records of the Branch. Therefore, we were not able to determine whether any adjustments might be necessary to cost of sales, net deficit, and cash flows from operations for the year ended December 31, 2023, and assets and net assets as at December 31, 2023.

We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Branch 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 qualified opinion.

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 Accounting Standards for Not-For-Profit Organizations, 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 Branch'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 Branch or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Branch's financial reporting process.

Baker Tilly Victoria Ltd. is a member of Baker Tilly Canada Cooperative, which is a member of Baker Tilly International Limited. All members are separate and independent legal entities.

(References in the financial statements: Statement of Financial Position; Statement of Changes in Net Assets; Statement of Operations; Statement of Cash Flows; Schedule 1 - Schedule of Licensed Premises; Schedule 2 - Licensed Premises Gross Margin on Sales; Schedule 3 - Events, Rentals, Catering, Kitchen; Schedule 4 - Meat Draw; Schedule 5 - Pull Tab and Lottery; Notes to the Financial Statements.)