See also Site Map
User Fee Policy, September 9, 2011.
In interpreting the distinction between fees and taxes, the courts require that a fee charged for a service or activity must bear a relationship to the cost of providing the service or activity for which the fee is charged. Subsection 259(2) of CoTA provides that the costs included in a user fee may include costs incurred for administration, enforcement and the establishment, acquisition and replacement of capital assets.
Division Heads need to determine whether the benefits each service provides accrue directly to specific individuals or groups of individuals (a private service), and should therefore be paid for by users of the service; or whether the service benefits the entire society (a public service) and should be funded from the property tax revenues.