Concept presentation dated June 2, 2026 from L. Friesen, Manager, Aroga Lifestyle Medicine
A presentation proposing a feasibility assessment for the View Royal Community Primary Care Attachment Clinic.
Town of View Royal
Notes to Consolidated Financial Statements
Year ended December 31, 2025
10. Accumulated surplus
Accumulated surplus consists of individual fund surplus and reserve funds as follows:
| Surplus | 2025 | 2024 |
|---|---|---|
| Equity in tangible capital assets | $ 122,337,387 | $ 119,662,495 |
| Appropriated surplus - casino revenue | 4,096,630 | 4,628,773 |
| Appropriated surplus - Community Works Fund (Note 11) | 1,147,448 | 1,915,247 |
| Appropriated surplus - other | 1,095,691 | 1,181,400 |
| Unrestricted accumulated surplus | 8,613,696 | 8,409,814 |
| 137,290,852 | 135,797,729 | |
| Capital Renewal | 2,851,642 | 1,864,669 |
| Capital Works and Land Acquisition | 1,278,388 | 1,538,966 |
| Cash in lieu of Parking | 521,335 | 521,335 |
| Community Amenity Contributions | 2,350,776 | 2,270,697 |
| Fire Department Equipment | 256,917 | 193,381 |
| Future Operating Expenditures | 1,575,917 | 1,465,086 |
| Growing Communities (Note 12) | 3,815,741 | 3,805,285 |
| Machinery and Equipment Depreciation | 250,720 | 219,031 |
| Parks and Open Space | 1,640,228 | 1,584,354 |
| Parks Improvements | 892,679 | 766,039 |
| Police Equipment, Property and Contract | 385,276 | 382,675 |
| Police Operation and Maintenance | 2,992,721 | 2,890,775 |
| Sewer System Capital | 1,261,239 | 1,201,652 |
| West Shore Parks and Recreation Society reserves | 405,065 | 369,275 |
| 20,478,644 | 19,073,220 | |
| Total | $ 157,769,496 | $ 154,870,949 |
11. Community Works Fund
Community Works Fund is a component of the Gas Tax Agreement funding provided by the Government of Canada and administered through the Union of British Columbia Municipalities (UBCM). Community Works Fund transfers are recorded as revenue when received, then held as reserves until spent on eligible expenditures.
| 2025 | 2024 | |
|---|---|---|
| Community Works Fund, beginning balance | $ 1,915,247 | $ 2,350,232 |
| Amounts received during the year | 590,466 | 590,466 |
| Interest earned | 58,048 | 123,873 |
| Amounts allocated to projects during the year | (1,416,313) | (1,149,324) |
| Ending Balance | $ 1,147,448 | $ 1,915,247 |
12. Growing Communities Fund: Reserve Funds
The Province of British Columbia distributed conditional Growing Communities Fund (GCF) grants to communities at the end of March 2023 to help local governments build community infrastructure and amenities to meet the demands of population growth. The GCF provided a one-time total of $1 billion in grants to all 161 municipalities and 27 regional districts in British Columbia.
The Town of View Royal received $4,665,000 of GCF funding in March 2023.
| Growing Communities Fund | 2025 | 2024 |
|---|---|---|
| Balance, beginning of year | $ 3,805,285 | $ 4,879,515 |
| Amounts received during the year | - | - |
| Interest earned | 133,704 | 247,731 |
| Eligible costs | (123,248) | (1,321,961) |
| Ending Balance | $ 3,815,741 | $ 3,805,285 |
13. Capacity Funding for Local Government Housing Initiatives
The Government of British Columbia is providing $51 million in grant-based funding to help facilitate implementation and support local governments to meet new legislative requirements of Bill 44 Housing Statutes (Residential Development) Amendment Act, Bill 46 Housing Statutes (Development Financing) Amendment Act, and Bill 47 Housing Statutes (Transit-Oriented Areas) Amendment Act.
The Town of View Royal received $207,254 in January 2024.
| Local Government Housing Initiatives Funding | 2025 | 2024 |
|---|---|---|
| Balance, beginning of year | $ 192,279 | $ - |
| Amounts received during the year | - | 207,254 |
| Eligible costs | (77,279) | (14,975) |
| Ending Balance | $ 115,000 | $ 192,279 |
14. Taxes for municipal purposes
The Town is required to collect taxes on behalf of and transfer these amounts to the government agencies noted below. Taxes levied over or under the amounts requisitioned are recorded as accounts payable or receivable.
| Taxes | 2025 | 2024 |
|---|---|---|
| Property tax | $ 23,341,720 | $ 21,473,363 |
| Grants in lieu of taxes | (16,979) | 74,930 |
| 1% Utility tax | 144,799 | 141,765 |
| 23,469,540 | 21,690,058 | |
| Less taxes levied for other authorities | ||
| School authorities | 6,190,247 | 5,941,566 |
| Capital Regional District | 1,297,631 | 1,212,312 |
| Capital Regional Hospital District | 635,624 | 630,213 |
| British Columbia Assessment Authority | 190,573 | 181,613 |
| British Columbia Transit | 2,120,998 | 1,513,812 |
| Municipal Finance Authority | 1,031 | 1,014 |
| 10,436,104 | 9,480,530 | |
| Taxes for municipal purposes | $ 13,033,436 | $ 12,209,528 |
15. Gaming revenue
The Town has an agreement with the Province whereby 10% of the net gaming revenue from community casinos is to be paid to local governments. The Town also has a casino revenue sharing agreement with neighbouring municipalities whereby 55% of the revenue received from the Province in respect of the gaming facility situated within the Town is to be disbursed to these governments. This disbursement is netted against the gaming revenue in the consolidated financial statements for the Town as disclosed below.
| Gaming revenue | 2025 | 2024 |
|---|---|---|
| Amounts received during the year | $ 3,878,605 | $ 4,176,253 |
| Disbursements to partner municipalities | (2,133,233) | (2,296,939) |
| Net Gaming Revenue | $ 1,745,372 | $ 1,879,314 |
16. Government grants and transfers
| 2025 | 2024 | |
|---|---|---|
| Conditional transfers | ||
| Federal | $ 629,092 | $ 734,754 |
| Provincial | 2,130,523 | 2,627,110 |
| Other agencies | 93,022 | 91,385 |
| 2,852,637 | 3,453,249 | |
| Unconditional transfers | ||
| Small communities protection | 327,000 | 368,200 |
| Traffic fine revenue sharing | 78,000 | 62,000 |
| 405,000 | 430,200 | |
| Total government grants and transfers | $ 3,257,637 | $ 3,883,449 |
17. Commitments and contingencies
a) The Capital Regional District ("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 Town.
b) The Town is a shareholder and member of the Capital Region Emergency Service Telecommunications Incorporated ("CREST") which provides centralized emergency communications, and related public safety information services to municipalities, regional districts, the provincial and federal governments and their agencies, and emergency service 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.
c) The Town is a defendant in various lawsuits. Whether claims are in progress or have yet to be initiated, the Town records an accrual in respect of legal claims that are likely to be successful and for which an amount is reasonably determinable.
d) Under borrowing arrangements with the MFA, the Town is required to lodge security by means of demand notes and interest bearing cash deposits based on the amount of the borrowing. As a condition of these borrowings, a portion of the debenture proceeds is withheld by the MFA as a debt reserve fund. These deposits are held by the MFA as security against the possibility of debt repayment default. If the debt is repaid without default, the deposits are refunded to the Town. At December 31, 2025 there were contingent demand notes of $204,201 (2024 - $204,201) and a contingent deposit of $109,547 (2024 - $106,362).
e) The Town entered into a long term contract with the Federal Government and the Royal Canadian Mounted Police for the provision of police services. Under the terms of this contract, the Town is responsible for 70% of policing costs, which in 2026 are estimated to be $2,826,143 (2025 actual $2,568,379).
f) The Town has purchase orders in the amount of $691,622 open as at December 31, 2025 which have not been recorded. These amounts have been taken into account in the budget and will be recorded in the period the goods and services to which they relate are received.
18. Contaminated site
The Town owns one property not in productive use with levels of contamination exceeding current environmental standards. Testing of the contamination in 2003 found no known threats to human health or safety. The property is surrounded by the ocean and undeveloped crown-owned land with no current development applications. The property and surrounding crown-owned land were historically occupied by a plywood mill. Due to uncertainty regarding the future development of the surrounding property, the Town is unable to reasonably estimate what, if any, loss of future economic benefits will occur. As such no liability has been recorded in the consolidated financial statements for the year ending December 31, 2025.
19. Financial plan
The financial plan amounts presented throughout these consolidated financial statements are audited and represent the five year financial plan bylaw (Bylaw No. 1153) approved by Council on May 13, 2025 consolidated with the proportional share of the budgeted operating revenue and expense of West Shore Parks and Recreation Society. The summary below reconciles the 2025 consolidated financial plan to the Consolidated Statement of Operations.
| 2025 | |
|---|---|
| Consolidated financial plan, 2025 surplus (deficit) | $ - |
| Add: | |
| Capital expenditures | 7,046,352 |
| Transfers to reserves | 1,505,200 |
| Transfers to surplus | 2,530,017 |
| Principal payments on debt | 333,073 |
| Less: | |
| Transfers from equity in capital assets | (3,317,441) |
| Transfers from reserves for operating | (430,500) |
| Transfers from reserves for capital | (2,409,144) |
| Transfers from surplus for operating | (2,140,209) |
| Transfers from surplus for capital | (3,503,233) |
| Financial plan annual surplus (deficit) | $ (385,885) |
20. West Shore Parks and Recreation Society
a) Capital asset transfer
The lands and facilities comprising the Juan de Fuca Recreation Centre are owned by the member municipalities (the "Municipalities") in their proportionate share, as specified in the Co-Owners' Agreement. The Town became party to the agreement effective January 1, 2007. Future improvements are allocated among the partners as per the cost sharing formula in effect each year for each service or facility, as outlined in a Members' Agreement. For 2025, the Town's share of improvements purchased by the Society on its behalf is $129,489 (2024 - $199,063).
Because the cost sharing formula in the Members' Agreement produces different cost shares for the members from year to year, there is a gain (loss) on the opening fund balances. In 2025, the Town recorded a loss of $59,483 (2024 - loss of $238,202).
b) Consolidation
The participating 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 Town's financial statements proportionately, based on the cost sharing formula outlined in the Members' Agreement. In 2025, the Town's proportion for consolidation purposes was 12.582% (2024 - 12.707%). Condensed financial information for the Society is as follows:
| 2025 | 2024 | |
|---|---|---|
| Financial assets | $ 6,723,414 | $ 6,319,372 |
| Financial liabilities | 3,786,218 | 3,888,495 |
| Net financial assets | 2,937,196 | 2,219,905 |
| Non-financial assets | 2,937,196 | 1,716,367 |
| Accumulated surplus | 5,874,392 | 3,936,272 |
| Revenues | 9,837,169 | 9,643,960 |
| Requisition for members | 6,455,788 | 6,049,085 |
| 16,292,957 | 15,693,045 | |
| Expenses | 15,921,345 | 15,438,840 |
| Annual surplus (deficit) | $ 371,612 | $ 254,205 |
21. Segmented information
The Town is a diversified municipal organization that provides a wide range of services to its citizens. Town services are provided by departments and their activities reported separately. Certain functions have been separately disclosed in the segmented information, along with the services they provide, are as follows:
a) General government services
The general government operations provide the functions of corporate administration, finance, human resources and legislative services and any other functions categorized as non-departmental.
b) Protective services
Protective Services includes the View Royal Fire Rescue which is a composite fire department responsible to provide fire suppression service, fire inspections of public buildings, and training and education of volunteer firefighters as well as the citizens of View Royal. In addition, it also includes policing provided by the RCMP, emergency planning, animal control and the maintenance and enforcement of building and construction bylaws as well as all other municipal bylaws. Fire protection services are provided to the Songhees and Esquimalt First Nation communities under contract.
c) Transportation services
Transportation services comprises a wide variety of services such as the annual maintenance of all municipally owned roads and bridges, sidewalks, street signage, boulevards, bus shelters, street lighting and traffic signals. Transportation also includes the design, inspection, and maintenance of the storm drain collection systems.
d) Environmental health services
Environmental health services includes solid waste collection and disposal as well as collection and disposal of liquid waste through the sanitary sewer service.
e) Development services
Development services include all land use, planning, and zoning issues in the Town.
f) Recreation and cultural services
Recreation and culture includes maintenance and development of all parks and green spaces within the Town as well as the Town's financial contribution to the services provided by the Greater Victoria Public Library and the Town's portion of West Shore Parks and Recreation Society.
g) Consolidated schedules of segmented disclosure by service
Schedules 1 and 2 provide additional financial information for the foregoing functions. Certain allocation methodologies have been employed in the preparation of the segmented information. Taxation is apportioned based on budgeted taxation revenue as presented in the consolidated financial plan.
22. Comparative figures
Certain comparative figures have been restated to conform with the current year's presentation.
Schedule 1: Town of View Royal
Consolidated Schedule of Segment Disclosure by Service Year ended December 31, 2025
| 2025 | General Government | Protective Services | Transportation Services | Environmental Health | Development Services | Recreation & Cultural | 2025 Actual | 2025 Budget |
|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||
| Taxation for municipal purposes | $ 2,682,446 | $ 5,625,258 | $ 2,667,122 | $ - | $ 435,403 | $ 1,623,207 | $ 13,033,436 | $ 13,184,221 |
| User charges and sales | 11,182 | 570,508 | 65,679 | 3,499,912 | 529,772 | 1,119,478 | 5,796,531 | 5,673,271 |
| Investment income | 857,356 | 122,935 | 139,344 | 83,990 | 98,463 | 84,424 | 1,386,512 | 615,000 |
| Actuarial adjustments on debt | - | 157,361 | - | - | - | - | 157,361 | - |
| Penalties and fines | 126,415 | 7,665 | - | - | - | - | 134,080 | 79,000 |
| Development charges earned | - | - | 183,629 | 1,234 | - | 19,146 | 204,009 | 644,840 |
| Contributions from developers | - | - | - | - | 2,402,471 | - | 2,402,471 | 10,000 |
| Other revenue from own sources | 89,842 | 49,524 | 18,185 | - | - | - | 157,551 | 265,018 |
| Government grants & transfers | 671,256 | 1,299,038 | 339,013 | 19,859 | 194,434 | 734,037 | 3,257,637 | 4,236,265 |
| Gain (loss) sale tangible assets | - | 15,082 | - | - | - | - | 15,082 | - |
| Total revenue | 4,438,497 | 7,847,371 | 3,412,972 | 3,604,995 | 3,660,543 | 3,580,292 | 26,544,670 | 24,707,615 |
| Expense | ||||||||
| Labour and benefits | 1,851,088 | 3,452,315 | 776,799 | 50,188 | 659,354 | 1,808,628 | 8,598,372 | 8,162,354 |
| Goods and services | 1,137,276 | 3,743,425 | 2,068,790 | 2,598,316 | 287,145 | 1,594,994 | 11,429,946 | 13,308,345 |
| Amortization | 112,549 | 410,453 | 1,969,713 | 334,594 | - | 445,042 | 3,272,351 | 3,338,711 |
| Change in share of WSPRS | - | - | - | - | - | 61,364 | 61,364 | - |
| Debt interest | - | 284,090 | - | - | - | - | 284,090 | 284,090 |
| Total expense | 3,100,913 | 7,890,283 | 4,815,302 | 2,983,098 | 946,499 | 3,910,028 | 23,646,123 | 25,093,500 |
| Surplus (deficit) | $ 1,337,584 | $ (42,912) | $ (1,402,330) | $ 621,897 | $ 2,714,044 | $ (329,736) | $ 2,898,547 | $ (385,885) |
Schedule 2: Town of View Royal
Consolidated Schedule of Segment Disclosure by Service Year ended December 31, 2025
| 2024 | General Government | Protective Services | Transportation Services | Environmental Health | Development Services | Recreation & Cultural | 2024 Actual | 2024 Budget |
|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||
| Taxation for municipal purposes | $ 2,664,436 | $ 4,664,672 | $ 2,907,422 | $ - | $ 411,725 | $ 1,561,273 | $ 12,209,528 | $ 12,241,375 |
| User charges and sales | 9,805 | 481,980 | 58,031 | 3,270,716 | 943,654 | 1,078,108 | 5,842,294 | 5,396,732 |
| Investment income | 1,367,707 | 150,563 | 174,195 | 131,355 | 120,742 | 114,880 | 2,059,442 | 465,000 |
| Actuarial adjustments on debt | - | 143,633 | - | - | - | - | 143,633 | - |
| Penalties and fines | 114,166 | 23,504 | - | - | - | - | 137,670 | 69,000 |
| Development charges earned | - | - | 281,945 | 62,708 | - | 4,295 | 348,948 | 553,276 |
| Contributions from developers | - | - | - | - | 1,049,550 | - | 1,049,550 | 634,500 |
| Other revenue from own sources | 219,028 | 35,652 | 215,277 | 33,789 | - | - | 503,746 | 319,696 |
| Government grants & transfers | 604,818 | 831,931 | 956,707 | - | 550,554 | 939,439 | 3,883,449 | 5,085,104 |
| Gain (loss) sale tangible assets | (11,783) | (129) | 8,946 | (60,600) | - | - | (63,566) | - |
| Total revenue | 4,968,177 | 6,331,806 | 4,602,523 | 3,437,968 | 3,076,225 | 3,697,995 | 26,114,694 | 24,764,683 |
| Expense | ||||||||
| Labour and benefits | 1,840,098 | 2,777,961 | 738,082 | 59,843 | 607,686 | 1,705,919 | 7,729,589 | 7,410,322 |
| Goods and services | 954,201 | 2,668,712 | 2,096,914 | 2,490,601 | 102,155 | 1,578,723 | 9,891,306 | 12,646,578 |
| Amortization | 108,018 | 424,316 | 2,017,817 | 321,205 | - | 442,710 | 3,314,066 | 3,279,925 |
| Change in share of WSPRS | - | - | - | - | - | 245,655 | 245,655 | - |
| Debt interest | - | 266,198 | - | - | - | - | 266,198 | 217,112 |
| Total expense | 2,902,317 | 6,137,187 | 4,852,813 | 2,871,649 | 709,841 | 3,973,007 | 21,446,814 | 23,553,937 |
| Stmt B | 2,902,317 | 6,137,187 | 4,852,813 | 2,871,649 | 709,841 | 3,973,007 | 21,446,814 | |
| Difference | - | - | - | - | - | - | - | |
| Surplus (deficit) | $ 2,065,860 | $ 194,619 | $ (250,290) | $ 566,319 | $ 2,366,384 | $ (275,012) | $ 4,667,880 | $ 1,210,746 |
Schedule 3: Town of View Royal
Consolidated Schedule of Tangible Capital Assets Year ended December 31, 2025
| Land | Land Improvements | Buildings | Vehicles, Machinery & Equipment | Roads (Eng. Struct.) | Drainage (Eng. Struct.) | Sewer (Eng. Struct.) | Work in Progress | West Shore | 2025 Total | 2024 Total | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost | |||||||||||
| Balance, beg | $ 43,479,637 | $ 6,632,667 | $ 10,756,142 | $ 10,639,535 | $ 66,680,697 | $ 23,192,562 | $ 12,854,266 | $ 768,661 | $ 9,952,856 | $ 184,957,023 | $ 180,853,525 |
| Additions | - | 213,394 | 22,635 | 1,760,159 | 2,598,060 | 355,200 | 250,848 | 239,497 | 173,083 | 5,612,876 | 5,791,032 |
| Disposals | - | - | - | (331,144) | - | - | - | - | (77,877) | (409,021) | (650,365) |
| Completed | - | - | - | - | - | - | - | (90,194) | - | (90,194) | (1,037,169) |
| Balance, end | 43,479,637 | 6,846,061 | 10,778,777 | 12,068,550 | 69,278,757 | 23,547,762 | 13,105,114 | 917,964 | 10,048,062 | 190,070,684 | 184,957,023 |
| Amortization | |||||||||||
| Balance, beg | - | 3,745,923 | 3,789,554 | 5,537,323 | 34,704,367 | 6,236,394 | 3,950,177 | - | 3,714,854 | 61,678,592 | 58,669,876 |
| Current year | - | 261,750 | 194,154 | 397,019 | 1,574,544 | 289,276 | 334,594 | - | 221,014 | 3,272,351 | 3,314,066 |
| On disposals | - | - | - | (326,630) | - | - | - | - | (16,513) | (343,143) | (305,350) |
| Balance, end | - | 4,007,673 | 3,983,708 | 5,607,712 | 36,278,911 | 6,525,670 | 4,284,771 | - | 3,919,355 | 64,607,800 | 61,678,592 |
| Net Book Value | $ 43,479,637 | $ 2,838,388 | $ 6,795,069 | $ 6,460,838 | $ 32,999,846 | $ 17,022,092 | $ 8,820,343 | $ 917,964 | $ 6,128,707 | $ 125,462,884 | $ 123,278,431 |
Town of View Royal
Statement of Guarantee and Indemnity Agreements
As at December 31, 2025 (Unaudited)
The Town of View Royal has not provided any guarantees or indemnities under the Guarantee and Indemnities Regulation.
Town of View Royal
Statement of Severance Agreements
As at December 31, 2025 (Unaudited)
There were no severance agreements made between the Town of View Royal and its non-unionized employees during fiscal year 2025.
Town of View Royal
Schedule of Debts
As at December 31, 2025 (Unaudited)
A schedule of debts has not been prepared because information relating to the Town's long-term debts is shown in Note 7.
Town of View Royal
Schedule of Payments Made for the Provision of Goods and Services
As at December 31, 2025 (Unaudited)
| Supplier Name | Amount Paid |
|---|---|
| Appelman Materials Engineering Ltd. | $ 27,523 |
| Associated Fire & Safety | 55,847 |
| BC Hydro | 210,306 |
| Bunt & Associates | 51,598 |
| Capital Regional District - Accounts Receivable | 1,705,186 |
| Capital Regional District Water Department | 103,953 |
| Centralsquare Canada Software Inc. | 41,663 |
| Chew Excavating Ltd. | 401,744 |
| City Of Langford | 821,225 |
| City Of Surrey | 74,349 |
| Corporation Of The Township Of Esquimalt | 167,383 |
| CRD Bylaw Enforcement & Animal Control | 35,405 |
| CREST | 72,930 |
| Diamond Head Consulting Ltd.. | 66,586 |
| District Of Saanich | 29,215 |
| Don Mann Excavating Ltd. | 46,770 |
| E.H. Emery Electric Ltd. | 94,750 |
| E.S. Williams & Associates Inc. | 143,301 |
| E-Comm Emergency Communications | 276,600 |
| Enex Fuels Ltd.. | 46,446 |
| Fit Local Government Consulting | 31,961 |
| G.& E. Contracting LP | 113,316 |
| Galaxy Motors | 54,313 |
| Graphic Office Interiors Ltd. | 37,264 |
| Greater Victoria Public Library | 671,890 |
| Green Roots Play Equipment Inc. | 66,299 |
| Green Teams Of Canada | 27,000 |
| ISL Engineering and Land Services Ltd. | 95,913 |
| La Belle (Mill Bay) Ltd. | 28,712 |
| Mcelhanney Consulting Services Ltd. | 207,123 |
| MNP LLP | 28,252 |
| Municipal Insurance Association of British Columbia | 196,577 |
| Municipal Pension Plan | 845,434 |
| Pacific Blue Cross | 287,154 |
| Phillips, Steven | 27,144 |
| PSD Citywide Inc. | 54,986 |
| Rahi Anita | 31,500 |
| Ramida Enterprises Ltd. | 347,055 |
| Raylec Power Ltd. | 66,665 |
| Receiver General For Canada | 1,721,813 |
| Receiver General For Canada - RCMP Policing Contracts & Cost Recovery | 1,633,156 |
| RLC Enterprize Ltd. | 201,703 |
| Safetek Emergency Vehicles Ltd. | 1,493,912 |
| Scottish Line Painting Ltd. | 25,818 |
| Shaw Cablesystems Gp | 28,871 |
| Softwareone Canada Inc. | 61,189 |
| Thrive | 50,707 |
| Tomahawk Tree Service (2006) Ltd. | 55,673 |
| Urban Systems Ltd. | 197,526 |
| Victoria Contracting & Municipal Mtc Corp | 1,154,171 |
| WASP Manufacturing Ltd. | 56,662 |
| Waste Management Of Canada Corp. | 745,984 |
| West Shore Parks & Rec. Society | 790,789 |
| Westbrook Consulting Ltd. | 27,913 |
| Young Anderson | 61,018 |
| Total aggregate payments to suppliers exceeding $25,000 | 15,998,242 |
| Consolidated total of payments of $25,000 or less | 1,478,961 |
| Total aggregate payments to suppliers | 17,477,204 |
| Grants and contributions | |
| School District No. 61 | 26,664 |
| Consolidated total of all grants and contributions $25,000 or less | 69,675 |
| Total aggregate grants and contributions | 96,339 |
| Reconciling items, including adjustments for accrual-based accounting, disbursements for items which are not considered expenses for financial statement purposes, including payments for employee payroll deductions, capital acquisitions, debt principal, refunds, payments made directly by West Shore Parks and Recreation and the non-rebatable portion of GST | (5,859,507) |
| Total expense for goods, services and debt interest per Consolidated Financial Statements, Schedule 1 | $ 11,714,036 |