44th Annual National Workshop

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2 44th Annual National Workshop Kicking off a New Decade of Property Assessment and Taxation: Focus on Policy, Principles and Practice Évaluation et taxation municipale : une analyse prospective et globale des politiques, principes et méthodes d application Message from the Workshop Chair On behalf of the 2010 Workshop Committee, I am very pleased to present to you the program for our 44th Annual CPTA Workshop, scheduled for Sunday, September 26 through 29, in Quebec City. As our Workshop theme, Kicking Off a New Decade of Property Assessment and Taxation: Focus on Policy, Principles and Practice reflects, the Workshop Committee has worked hard to bring you what I think you will find to be a highly substantive, educational and engaging program of experienced speakers, panels and workshops designed to inform you of recent developments in global tax policy, explore with you creative approaches to vexing appraisal issues, and help you to hone your skills, whether as an expert witness or advocate before our assessment appeal tribunals. The Workshop s educational content and networking opportunities are set against the backdrop of the beautiful and historic Québec City, one of Canada s premiere tourism destinations. Le congrès 2010 de l ACTF vous invite à examiner dans une analyse prospective et globale les politiques, les principes et les méthodes d application qui prévaudront au cours de la prochaine décennie en matière d évaluation et de taxation municipale. Une telle démarche s inscrit dans une dynamique qui contribue à l originalité et à l exclusivité des objectifs de formation et d information qui sous-tendent l existence même de l Association canadienne de taxe foncière. Come join us in Québec City for what we expect will be a great start to the new decade, and be sure to take advantage of our early-bird registration savings! James D. Fraser 2010 Workshop Chair 2010 Workshop Committee Chair: James D. Fraser, Lawson Lundell LLP Members: Jeff Cowan, WeirFoulds LLP Michael Crosbie, McInnes Cooper Brian Dell, Wilson Laycraft Gilles Fafard, De Grandpré Chait S.E.N.C.R.L. LLP Giselle Kakamousias, Turner Drake & Partners Ltd. Monica Keller, Talisman Energy Inc. Viviane Marcotte, CPTA Managing Director Grace L. Marsh, DuCharme McMillen & Associates Canada, Ltd. Jules Mercier, Poisson, Prud Homme, Mercier & Associés Brent Muir, Miller Thomson Pouliot LLP J. Bradford Nixon, Walker Poole Nixon LLP Kevin Olmstead, Canadian Pacific Bob Pigeau, Imperial Oil Limited Cheryl Vickers, Property Assessment Appeal Board Ex-Officio Member: Gerry Divaris, Cushman & Wakefield Property Tax Services, CPTA President

3 Québec City DELEGATE PROGRAM 2010 SATURDAY, SEPTEMBER 25 8:30 am - 4:00 pm Executive Committee and Board of Directors Meetings George-V 4:30 pm - 6:00 pm Registration Desk Open Salle du Manège SUNDAY, SEPTEMBER 26 9:00 am - 3:00 pm Golf Tournament St-Laurent Golf Course Shotgun-start tee off promptly at 9:00 am Minimum 80 golfers. Awards & prizes immediately following the golf. (See page 11 for details.) 3:00 pm - 4:30 pm Registration Desk Open Salle du Manège 5:30 pm - 7:00 pm Welcoming Reception Admittance by badge. Host Bar Cocktails & Hors d oeuvres only, to allow guests the opportunity of experiencing Québec City s fine dining restaurants. MONDAY, SEPTEMBER 27 8:00 am - 10:00 am Registration Desk Open 8:00 am Refreshments & Light Breakfast Admittance by badge. 1 Photo of Parliament Building Getty Images, photos.com

4 Québec City DELEGATE PROGRAM :30 am - 9:00 am Opening Ceremonies Opening Remarks Mr. James D. Fraser, CPTA Executive V.P. and Workshop Chair Introduction of CPTA Executive & Board of Directors Welcome from CPTA President Mr. Gerry Divaris 9:00 am - 10:00 am Keynote Speaker: Mr. David Mendel, President, Canadian Cultural Landscapes Topic: 10:00 am Refreshment Break The Best Introduction to Québec City Discover the extraordinary cultural heritage and natural environment of Québec City with one of the best historian-guides in Canada. His depth of knowledge and passion for his subject will offer you a truly memorable experience of Québec. David Mendel is an architectural historian who studied in Toronto and Paris before moving to Québec. He has led numerous tours in Eastern Canada, from Lake Ontario to the Atlantic. A resident of Québec City s historic district since 1976, he has been involved in several campaigns to protect endangered buildings and sites. He has served on advisory committees for city council, on religious architecture and the management of Québec s historic district. A fascinating visual presentation and talk on the history of Québec City. The BEST introduction to the city that you will remember for years to come! A professional historian will make history come alive throughout a richly illustrated talk that gives a unique and concise link with the culture and history of Québec! 10:15 am - 11:45 am Topic: Property Tax Mitigation and Equalization: Are Fairness and Equity Achievable? Speaker: Dr. Gary C. Cornia, Dean & Professor, Marriott School of Management, Brigham Young University, Provo, Utah Professor Cornia is an international expert in matters of property tax and fiscal regulation of municipalities. He was recently appointed Dean of the Marriott School of Management at Brigham Young University. He is a joint editor of Property Taxation Worldwide: an in-depth analysis of issues surrounding property taxation, including economics, law, public finance, decentralization, valuation and property tax reform. 12:00 pm - 1:00 pm Lunch Admittance by badge. Salle Abraham-Martin 12:00 pm - 1:00 pm Past Presidents and Executive Committee Luncheon Meeting Salle de la Colline 1:00 pm - 2:00 pm Registration Desk Open 1:00 pm - 3:00 pm Topic: Cross Canada Legal Panel Appeal Rights - What do they Really Mean? Mr. James D. Fraser, Lawson Lundell LLP, Vancouver, BC Mr. Gilbert J. Ludwig, Wilson Laycraft, Calgary, AB Mr. Marc Newman, Fillmore Riley LLP, Winnipeg, MB Mr. J. Bradford Nixon, Walker Poole Nixon LLP, Toronto, ON Mr. Gilles Fafard, De Grandpré Chait LLP, Montréal, QC Mr. Michael J. Crosbie, McInnes Cooper, St. John s, NL 2 Moderator: Ms. Cheryl Vickers, Property Assessment Appeal Board, Richmond, BC

5 Québec City DELEGATE PROGRAM :00 pm - 3:15 pm Refreshment Break The legal panel will discuss the implications of how courts review tribunal decisions on the assessment appeal processes generally in their jurisdictions and provide practical advice for making the appeal process most effective. How important is it to get it right at the first level of appeal? What are the challenges to appealing beyond the first level? How does deferential treatment of Appeal Boards impact the assessment appeal process in various jurisdictions? The panel speakers will then answer questions from the floor. 3:15 pm - 4:15 pm Topic: Questions from the Floor to the Legal Panel MONDAY EVENING, SEPTEMBER 27 TUESDAY, SEPTEMBER 28 8:00 am - 10:00 am Registration Desk Open Free time to allow guests the opportunity of networking & experiencing Québec City. 8:00 am Refreshments & Light Breakfast Admittance by badge. 8:30 am - 10:00 am Topic: Regional Tax Reform Initiatives Speakers: Dr. Enid Slack, Director, Institute on Municipal Finance and Governance, Munk Centre for International Studies University of Toronto, ON Dr. Richard Tindal, Ph. D., President, Tindal Consulting Limited Mr. Bruce Fisher, MPA, CMA, Manager of Fiscal and Tax Policy, Halifax Regional Municipality Moderator: Ms. Grace L. Marsh, DuCharme McMillen & Associates Canada, Ltd. Property assessment and taxation are supposed to be simple, assessed value times the tax rate equals property tax, so why are there constant revisions and updates to a system that works just fine? Using Ontario as an example, between tax ratios, tax capping and assessment freezes and phase ins, all the provincial government is doing is creating an increasingly complex and inadequate system. Dr. Richard Tindal, President of Tindal Consulting, writes, The province should either replace the assessment and tax systems or just leave it alone, let it work, and let municipalities use their tax tools to address the volatility inherent in such a system. In essence, the province is causing more harm than good with the erosion of the tax base caught in the middle. It ain t broke so don t keep fixing it! The Ontario situation exemplifies the complexities in assessment and taxation regimes across Canada. With respect to limits on assessment increases, Dr. Enid Slack, Director of the Institute on Municipal Finance and Governance, points out assessment caps or limits take pity on those who are being made wealthier by the market at the expense of those whose property values are stagnate and pursue stability and predictability at the expense of equity. Photo Getty Images, Photos.com Mr. Bruce Fisher, Halifax s Manager of Fiscal and Tax Policy, presided over that City s highly-controversial Tax Reform initiative in The project culminated with Halifax Regional Council being provided with a service-based draft model to partially replace the existing assessment-based tax regime. Ultimately, Council voted down 3

6 Québec City DELEGATE PROGRAM 2010 the proposal and opted for status quo: a system that incorporated an assessment cap and a cross-subsidization of residential taxpayers by the commercial sector. So where do we go from here? Join Dr. Enid Slack, who has over 30 years of experience in this field and is one of Canada s leading experts in municipal finance, Richard Tindal, who has been teaching, researching and writing about government for more than 30 years, and Bruce Fisher, who was project manager for the controversial tax reform proposal in Halifax, as they discuss regional tax reform initiatives. 10:00 am - 10:15 am Refreshment Break 10:15 am - 11:45 pm Topic: Current State of Property Tax - Global Viewpoint and Challenges Speaker: Mr. Paul Sanderson, JP, LLB (Hons) FRICS, IRRV, Director, Director Professional Services at the Valuation Office Agency based in London, England We spend a fair amount of time comparing property tax models in various Canadian jurisdictions. In the past we have found it helpful to compare Canadian property taxation models to U.S. taxation models, reflecting on the relative strengths and weaknesses in these models, and asking ourselves questions like: How do our Canadian taxation models compare to models used abroad? What are the strengths and weaknesses of, and challenges inherent in, different models? What can we learn from studying other models? The purpose of this session is to take a more global view by expanding our comparative analysis beyond North American borders to encompass the UK and other European jurisdictions. Our distinguished speaker Paul Sanderson, Chief Assessor for the City of London, England, will provide us with an overview of global taxation models as the basis for further critical analysis of our Canadian models. 12:00 pm - 1:00 pm Lunch - Admittance by badge. Salle Abraham-Martin 12:00 pm - 1:00 pm Lunch Workshop Committee Inaugural Meeting Salle George-V 1:00 pm - 3:00 pm Topic: Highest and Best Use, Current Use, Zoning and Assessment - Special Use Properties Speakers: Mr. Jerry Kirkland, Kirkland, Balsom and Associates KBA, St. John s, NL M. Robert Dorion, MBA, É.A., Associé, Groupe Atlus, Québec, QC Mr. Ken Shaw, Director Industrial Valuation Services, AEC International Inc., Calgary, AB Mr. Scott MacGregor, Chairperson, New Brunswick Assessment and Planning Appeal Board, Fredericton, NB M. Richard Chabot, C.App., Chief Technical Director, Manager of Heavy Industrial Properties Assessment, Évimbec Ltée, Saint-Romuald, QC Photo Getty Images, Hemera Technologies 4 Moderators: Mr. Michael J. Crosbie, McInnes Cooper Mr. Brian Dell, Wilson Laycraft

7 Québec City DELEGATE PROGRAM :00 pm - 3:15 pm Refreshment Break A mile of railway track. A penny-worth of tar. What is their value? What if the track is an indispensible part of part of a transcontinental railway service? What if your wooden ship is sinking? What is the tar worth then? Valuing a special use property is fraught with differing opinions on proper techniques, varying legislative standards, and competing concepts of value for assessment purposes. What is a special use property? What are the various standards and methods employed across Canada? How is obsolescence accounted for? Is the market relevant? How have the legislatures and tribunals approached special use properties? Do special purpose property legislations contradict the equity principles in property taxation? When is it appropriate for an assessment to be based upon a different use than the current use? What happens to an assessment when there is no market demand for the current use, except the current owner/operator? What happens to an assessment when zoning permits few or only one use, the current use, yet there is no demand for its current use except the owner? Were the Decisions in Southam Newspaper, Labatt Brewery, Gander International Airport and Halifax Citadel correct? Was it correct to assess the Gander International Airport at $1.00? The presenters will deal with these questions and others on an interactive basis with the audience. This session provides perspectives and invites your comments. 3:15 pm - 4:15 pm CPTA Annual General Meeting, Election of Officers A The AGM will include updates on Chapter activities across Canada, the undertakings of the Board of Directors and the Executive, the operation of the National Office, and other topical issues. Officers for the 2010/2011 term will be elected. TUESDAY EVENING, SEPTEMBER 28 6:00 pm Cash Bar Reception Admittance by badge. Sponsored by Langlois Kronström Desjardins LLP 7:00 pm Gala Dinner & Entertainment Admittance by badge. WEDNESDAY, SEPTEMBER 29 8:00 am Refreshments & Light Breakfast Admittance by badge. 8:45 am - 9:30 am Topic: Un-blurring the Line between Advocates and Experts Speakers: Ms. Cheryl Vickers, Chair, Property Assessment Appeal Board, Richmond, BC Me Louise Boutin, Attorney-Partner, Langlois Kronström Desjardins LLP, Montréal, QC Ms. Dawna Ring, Q.C., Member, Nova Scotia Utility and Review Board, Halifax, NS The Honourable Mr. Justice John Savage, British Columbia Supreme Court Moderator: Ms. Giselle Kakamousias, Turner Drake & Partners Ltd. The specialized technical knowledge and experience possessed by property tax practitioners - appraisers, assessors, lawyers and paralegals alike - sees them participating in many aspects of the appeal process. Advocacy and expert testimony are fundamental aspects of the professional practice of most experts in the property tax field. 5

8 Québec City DELEGATE PROGRAM :30 am - 10:00 am Refreshment Break Professional standards, the legislation and the Courts and Boards require clear delineation between the role of the expert and the advocate; a distinction easier made in theory than in practice. Our panel of experts will discuss the importance of un-blurring the line between these roles; later sessions will emphasize strategies for fulfilling each role more effectively. 10:00 am - 11:00 am Topic: How to be a Good Expert Witness AND 11:00 am - 12:00 pm Speakers: Ms. Dawna Ring, Q.C., Member, Nova Scotia Utility and A Review Board, Halifax, NS The Honourable Mr. Justice John Savage, British Columbia Supreme Court Moderator: Mr. Jeff Cowan, WeirFoulds LLP A good expert is not an advocate. Experts often cross this line. Adjudicators know the difference, and this affects the decisions they make. In addition, there is a distinction between preparing a good expert s report and having the opinions expressed therein accepted based on the expert s testimony. This session features decision-makers, who are also experienced counsel, discussing what makes the expert in the witness stand persuasive. 10:00 am - 11:00 am Topic: How to be a Good Expert Advocate AND 11:00 am - 12:00 pm Speakers: Ms. Cheryl Vickers, Chair, BC Property Assessment Appeal Board, Richmond, BC Me Louise Boutin, Attorney-Partner, Langlois Kronström Desjardins LLP, Montréal, QC Moderator: Mr. Brent Muir, Miller Thomson Pouliot LLP Black s Law Dictionary defines an advocate as being One who assists, defends, or pleads for another. One who renders legal advice and aid and pleads the cause of another before a court or a tribunal, a counsellor... What Black s Law Dictionary does not tell us is how one might go about being, or recognizing, a good advocate. This session will explore, from both sides of the bench, what are some of the cardinal rules of effective advocacy, addressing not only the do s but as well the don ts of this craft. Me Louise Boutin, partner with the law firm Langlois Kronström Desjardins LLP is an experienced advocate in the area of municipal assessment and taxation and will bring her front line experience to the session, while Ms. Cheryl Vickers, Chair of the Property Assessment Appeal Board, Richmond, BC will offer her perspective as an adjudicator having had the benefit of observing many advocates in action. This session is not designed for legal professionals but rather to assist those participants in the assessment appeals process (paralegals, witnesses as well as those who procure such services) in developing a basic understanding of advocacy techniques and styles. 12:00 pm Soup & Sandwich Buffet Admittance by badge. & 6 Artist s Alley

9 Québec City COMPANION PROGRAM 2010 SATURDAY, SEPTEMBER 25 4:30 pm - 6:00 pm Registration Desk Open SUNDAY, SEPTEMBER 26 9:00 am - 3:00 pm Golf Tournament St-Laurent Golf Course Shotgun-start tee off promptly at 9:00 am Minimum 80 golfers. Awards & prizes immediately following the golf. (See page 11 for details.) 3:00 pm - 4:30 pm Registration Desk Open 5:30 pm - 7:00 pm Welcoming Reception Admittance by badge. Host Bar Cocktails & Hors d oeuvres only. MONDAY, SEPTEMBER 27 8:00 am - 10:00 am Registration Desk Open 8:00 am Refreshments & Light Breakfast Admittance by badge. (for Participants in the Full Partner Program only) 8:30 am - 9:00 am Opening Ceremonies Opening Remarks Mr. James D. Fraser, CPTA Executive V.P. and Workshop Chair Introduction of CPTA Executive & Board of Directors Welcome from CPTA President Mr. Gerry Divaris 9:00 am - 10:00 am Keynote Speaker: Mr. David Mendel, President, Canadian Cultural Landscapes Topic: The Best Introduction to Québec City Discover the extraordinary cultural heritage and natural environment of Québec City with one of the best historian-guides in Canada. His depth of knowledge and passion for his subject will offer you a truly memorable experience of Québec. David Mendel is an architectural historian who studied in Toronto and Paris before moving to Québec. He has led numerous tours in Eastern Canada, from Lake Ontario to the Atlantic. A resident of Québec City s historic district since 1976, he has been involved in several campaigns to protect endangered buildings and sites. He has served on advisory committees for city council, on religious architecture and the management of Québec s historic district. A fascinating visual presentation and talk on the history of Québec City. The BEST introduction to the city that you will remember for years to come! A professional historian will make history come alive throughout a richly illustrated talk that gives a unique and concise link with the culture and history of Québec! 10:00 am - 3:30 pm Walking Tour of Québec City with architectural historian and author David Mendel. (Please see page 15 for details.) 2:00 pm - 3:00 pm Registration Desk Open MONDAY EVENING, SEPTEMBER 27 Free time to allow guests the opportunity of networking and experiencing Québec City. 7

10 Québec City COMPANION PROGRAM 2010 TUESDAY, SEPTEMBER 28 8:00 am - 10:00 am Registration Desk Open A free day to spend at your own leisure. TUESDAY EVENING, SEPTEMBER 28 6:00 pm Host Bar Reception Admittance by badge. Sponsored by Langlois Kronström Desjardins LLP 7:00 pm Gala Dinner & Entertainment Admittance by badge. WEDNESDAY, SEPTEMBER 29 11:45 am Soup & Sandwich Buffet Admittance by badge. & Can you find this fountain? Photo David De Lossy 8 Rue de petit Champlain

11 Québec City REGISTRATION INFORMATION 2010 WORKSHOP REGISTRATION FEES All fees are inclusive of the new HST (Business Number: ) Total Fees Member Early Bird Delegate Fee: (before July 31)....$ Includes complete Workshop Program Member Delegate Fee: (after July 31) $ Includes complete Workshop Program Non-member Fee: $ Includes complete Workshop Program Single Day Fee Member (Monday or Tuesday):.... $ Includes Workshop Program for the day you register Single Day Fee Non-Member (Mon. or Tues.):.....$ Includes Workshop Program for the day you register Wednesday Fee Member: $ Wednesday Fee Non-Member: $ Companion Full Program: **$ Includes complete Companion Program (pages 7/8 and 12/13) Excludes golf tournament. Extra Ticket Purchases: Extra tickets for any of the events may be purchased separately if you wish to include someone who is not registered for either the complete Companion Program or the complete Workshop Program. Sunday Golf Tournament: *$ Sunday Night Reception: $50.00 Monday Companions Tour only: $ Tuesday Dinner/Entertainment: $ *The golf tournament is an optional part of the program and is not included in any of the above Workshop Registration fees. Golf fees are per person and pre-registration is required. The fee of $ includes green fees, prizes, one cart per two players and taxes. Please see Page 11 for details. REGISTRATION Register By August 31, 2010 To be listed on the Delegate List that will be included in the Registration Package, your registration form must be received before August 31, Complete the enclosed Registration Form or online via the CPTA secure website and return it with your payment to the National Office, in CANADIAN DOLLARS ONLY PLEASE. A confirmation will be sent to you once your registration and payment have been processed. Fees MUST accompany registration. Your registration fees can be paid by cheque, VISA, MASTERCARD or AMERICAN EXPRESS. Provide your card number, expiry date and signature in the place provided on the registration form. You can also pay online via the CPTA secure website. Cancellation/ Refund Policy Registrations will be accepted upon receipt of payment - all payments must be received prior to August 31, Full Refund less administration fee of $50.00 (plus HST) for cancellations received in writing prior to August 31 st. No refunds after August 31 st only delegate substitution will be accepted (a substitute must be someone from your company). The Association will use its best efforts to incorporate in the Workshop packages and materials any registration change or substitution which occurs after August 31, **Refreshments and light breakfasts served in the are for delegates only. Only those registered for the Companion Tour will be served breakfast in the at 8:00 am on Monday morning only. 9

12 Québec City GENERAL INFORMATION 2010 Accommodation 10 The Hôtel Château Laurier is privately owned by the Girard family. It was selected by the Government of Québec as the official caterer of Québec s culinary representative at the Québec House (Maison du Québec) during the 2010 Olympic Games in Vancouver. The CPTA block # contains 2 types of rooms: regular and standard. The regular rooms are in the original, older section and, although not as modern as the superior rooms of the expanded section, they have a lot of charm (some even still have fireplaces). Regular Rooms at $169 (+ taxes) Experience all the comfort of Hôtel Château Laurier s spacious rooms. You ll love the elegant solid wood furniture designed and crafted by a Québec artisan. Rooms offer all the modern convenience of a 4* hotel. Superior Rooms at $184 (+ taxes) Entering one of the superior rooms in Hotel Château Laurier s new wing is like stepping into a world of elegance. Zen stylling, free of artifice, highlights the nobility of natural materials like wood and granite. These rooms were designed for your comfort, in a harmonious and relaxing atmosphere and offers all the convenience of a 4* hotel. Click on the following link for pictures, additional information and virtual tour: As for the view, all of them are entirely different. The hotel is U-shaped with a court yard in the middle. Some rooms offer a view on the Plaines of Abraham, some on the famous rue Grande-Allée or on the Manège Militaire and other rooms on the inner court. The views are never guaranteed but they do take requests. The Grande-Allée view is lined with bistros/pubs and restaurants with patios, the view on the Plaines of Abraham is self-explanatory (higher floor windows will include the view of the Saint- Lawrence Seaway) and the view of the Manège Millitaire overlooks Old Québec and Château Frontenac. The special room rate will be available until August 24th or until the group block is sold-out, whichever comes first. Booking a reservation from their site is simple. To begin the process, follow the link below and enter your arrival date and the CPTA Group Code to receive the CPTA s preferred rate. The hotel will honor the group rate 3 days prior & 3 days post conference dates, based on availability. Please identify yourself as being with the CPTA Conference. The Hôtel Château Laurier Québec, 1220 Place George V West, Québec, QC G1R 5B8 Tel: Fax: Toll free: or online at Enter your arrival date and this group code : All reservations must be made from the CPTA room block The room block for the Canadian Property Tax Association is being held only until: August 24, 2010 The Canadian Property Tax Association and the Hôtel Château Laurier Québec are unable to guarantee rates and/or availability after this date. Please be sure to book early for secured space. Tourism Information Québec City Tourism, 835 avenue Wilfrid-Laurier, Québec City, G1R 2L Fax: info@quebecregion.com To order a brochure: /en/documentation?a=vis Getting there by car: Highway 20 (autouroute Jean- Lesage) runs along the south shore of the St. Lawrence River, and Highway 40 (autoroute Félix- Leclerc) is the north shore access to the city. By train: Daily VIA Rail Canada service between Toronto, Ottawa, Montréal and Québec City Visitors traveling by train from the USA come into Montreal via Amtrak then transfer to VIA Rail for Québec City USA-RAIL ( ) pagename=amtrak/homepage By plane: Jean-Lesage International Airport is 16 km (10 miles) away from downtown Québec City, and can be reached via boulevard Wilfrid-Hamel, autoroute Duplessis (540), or boulevard de la Capitale (Highway 40) Direct flights table: documents/pdf/liaisons-flights-e.pdf Air Canada Direct flights from Toronto, Ottawa, Montréal and Halifax. Reservation : Porter Airlines Direct flights from Toronto & Halifax. Reservation and information: Westjet Direct flights from Toronto. Reservation and information:

13 Québec City GENERAL INFORMATION 2010 By Bus Greyhound Visitors travelling by bus from the USA come into Montreal via Greyhound, then transfer to Orléans Express bus for Québec City. Full details provided by Greyhound at TRIP (8747). Québec City Bus Stations Gare du Palais Bus Terminal 320, rue Abraham-Martin, Québec Espacebus.ca gives you the schedule and details for all bus services going to Québe City from any departure point. Orléans Express provides daily service between Québec City and Montréal. Golf Tournament Sunday, September 26, 2010 St-Laurent Golf Course on the Isle d Orléans Since it s opening in 1973, the amount of golfers that have been charmed by its breathtaking beauty is uncountable. The St-Laurent Golf Course is like no other in the region; none other than Howard Watson designed it. It is now your turn to let yourself be taken in by their enchanting surroundings. The St-Laurent Golf Club s reputation, in regards to its tournament organization is exceptional. Renowned by its unique atmosphere and its incredible surroundings, many groups return year after year to unwind in this spectacularly beautiful environment. Discover a championship course with breathtaking views. The St-Laurent Golf Course was created specifically for tournaments and offers many obstacles in strategic areas. You will find a great diversity of hole configurations on this course. More information can be found at Partner Tour Monday, September 27 th Walking Tour of Québec City with architectural historian and author David Mendel This year, you will have a continental breakfast with the delegates and you are invited to the Opening Ceremonies, including the keynote address presented by David Mendel. At 10:00, David will meet you in the hotel s, to take you on the walking tour. The walking tour will take you to the impressive Parliament Building of Québec and the fortification walls, as you make your way to the Dufferin Terrace, a vast boardwalk overlooking the St. Lawrence River. In the Ursuline Chapel, you will see the oldest sculptural ensemble remaining in the City of Québec, dating from the 1720s and 30s and the Anglican Cathedral of the Holy Trinity ( ). Mr. Mendel will arrange a special private viewing of the superb Communion Silver given to the Cathedral by King George III. Your next stop will be the Seminary of Québec, founded in Now occupied by the School of Architecture of Laval University, this institution is a remarkable collection of buildings erected around enclosed courtyards. Next you will enter the interior of Notre Dame de Québec Basilica to see the superb gilded Balachino over the main altar. In the Lower Town, you will discover Place Royale, where the government has restored merchants houses from the time of New France. Lunch, including one glass of wine/beer per person, will be served at The Panache restaurant which offers a menu based on traditional French Canadian cuisine with an innovative twist. The executive chef provides guests with a careful balance between sophistication and rusticity using only the freshest local produce. Panache is a truly local and high-quality culinary experience. Photo courtesy of St-Laurent Golf Course. David Mendel is also the author of, Québec: World Heritage City, recently published by Les Éditions Sylvain Harvey and the Commission de la Capitale nationale du Québec. It is the first in a series of four volumes devoted to Québec City and its surrounding region. Books will be available for $20.00 cash purchase only. Workshop Attire Casual business attire is accepted throughout the Workshop with the exception of the Dinner Tuesday evening where cocktail attire is suitable. 11

14 44 th ANNUAL WORKSHOP Welcome to Québec City, Québec Québec City lies on the Saint Lawrence River, roughly three hours east of Montreal. The city is the second-oldest existing European settlement in Canada. This historic city is divided in two by steep bluffs into Upper Town which includes the old quarter, and Lower Town. Perched atop Cap-Diamant, the old quarter is the only walled city in North America and is a UNESCO World Heritage Site. The Citadel, the Chateau Frontenac, the Plains of Abraham and the Québec Parliament are all attractions located in Upper Town, sharing the space with a variety of standout shops and markets. The Naval Museum of Québec and the Old Port of Québec are found in Lower Town, as well as Place-Royal, the site of the first permanent settlement in New France. The Québec City area is buzzing like never before! Tap into the energy and discover attractions, festivals, shows, and sporting events you won t find anywhere else! Québec City residents love their four century-old walled city and they re eager to share it with you. Here, everyone falls under the spell. Now it s your turn! Québec City s Old Port has always been a hive of activity, from its heyday in the 19th century as one of the world s five biggest ports to its status today, as a popular cruise destination. The new and improved port is now a favorite spot for both tourists and locals to relax. You ll love the charm of rue Saint- Paul, with its inviting antique shops, art galleries and sidewalk cafés. And just around the corner is Musée de la civilisation, where fascinating exhibits and interactive workshops await. 12 Place Royale A visit to place Royale is like a step back in time to the Clockwise from top: Fresque des Québécois, Fresque BMO, Fresque du Petit-Champlain, Fresque de l Hôtel-Dieu

15 Québec City 2010 early days of New France. It was here that Samuel de Champlain founded his abitation in Learn all about this cradle of French civilization in North America at the interpretation centre of Place-Royale. Admire historic Notre-Dame-des-Victoires Church, the oldest stone church in North America (1688). And don t miss the immense mural Fresque des Québécois on Côte de la Montagne. This mural retraces 400 years of the city s history, weaving in visual allusions to its unique architecture and fortifications, and its larger-than-life personalities. Look closely at the building s windows: you ll see some 15 historic figures and nearly a dozen of Québec s leading writers and artists. Further along, at the foot of Escalier Casse-Cou (Breakneck Steps) and along one of the oldest streets in North America, is Fresque du Petit- Champlain. It depicts milestones in the history of Cap-Blanc, Québec City s working-class waterfront neighborhood, from the beginnings of New France until the present day. As you walk down Rue Saint-Jean, you ll come to Côte du Palais, where you can t miss the Fresque de l Hôtel- Dieu at the corner of Rue Charlevoix. Adorning the outer walls of the Hôtel- Dieu de Québec teaching facility, this fresco pays tribute to the history of medicine in Québec City and to the oldest hospital north of the Rio Grande. A stone s throw from Parliament Hill on Rue De La Chevrotière, one wall of Édifice Marie-Guyart shows off Fresque BMO de la capitale nationale du Québec, which commemorates Québec City s 400 years of rich political history. It depicts the façade of Québec s Parliament Building and various individuals who-each in his or her own way-left their mark on the province s political development. We also recommend a visit to view the many Murals of the pillars under the Charest Blvd. overpass. The nearby Nouvo St-Roch district will also charm you with its trendy restaurants and boutiques. Photos: clockwise from top: Getty Images, Hemera Technologies; Getty Images, Photos.com; Thinkstock Canadian Property Tax Association, Inc. Association canadienne de taxe foncière, Inc. Suite 225, 6 Lansing SquareToronto, ON M2J 1T5 T: F: cpta@on.aibn.com 13

16 REGISTRATION FORM Kicking off a New Decade of Property Assessment and Taxation: Focus on Policy, Principles and Practice Évaluation et taxation municipale : une analyse prospective et globale des politiques, principes et méthodes d'application September 26-29, 2010 Hôtel Château Laurier, Québec City Registration Deadline August INSTRUCTIONS: Please type or print clearly. List your name as it should appear on your name badge. Use this form to register ONLY ONE DELEGATE and ONE COMPANION. DELEGATE: First Name: Last Name: Title: Company: Address: City: Province/State PC/Zip Phone: ( ) Fax: ( ) PARTNER: First Name: Last Name: Address: City: Province/State PC/Zip CPTA MEMBERS (all fees include HST) NON-MEMBERS (all fees include HST) Early Bird Regular (postmarked (postmarked Fee(s) Fee(s) prior to & incl. after Enclosed Regular Enclosed HST # July 31, 2010) July 31, 2010) Full Registration $ $ $ $ $ One Day Monday or Tuesday $ $ $ $ $ Wednesday $ $ $ $ $ Companion $ $ $ $ $ Full Program Companion $ $ $ $ $ Tour Only Extra Sunday Welcoming Reception Tickets ( ) x $50.00 $ ( ) x $50.00 $ Extra Tuesday Dinner/Entertainment Tickets ( ) x $ $ ( ) x $ $ Golf Fees are not included in any of the above Workshop Registration Fees Golf Fees ( ) x $ $ ( ) x $ $ Total Fee(s) Total Fee(s) Enclosed $ Enclosed $ If you are attending the Gala Dinner, please choose the following: Fish or Beef PAYMENT INFORMATION IF PAYING BY CREDIT CARD PLEASE FAX THIS FORM TO OR REGISTER ON-LINE. CREDIT CARD: VISA AMERICAN EXPRESS MASTERCARD Cancellation/ Refund Policy Registrations will be accepted upon receipt of payment all payments must be received prior to August 31, Full Refund less administration fee of $50.00 (plus HST) for cancellations received in writing on or prior to August 31, No refunds after August 31 only delegate substitution will be accepted (a substitute must be someone from your company). The Association will use its best efforts to incorporate in the Workshop packages and materials any registration change or substitution which occurs after August 31, REGISTRATION INQUIRIES: Viviane Marcotte, CPTA National Office (416) cpta@on.aibn.com Mail cheque to: Canadian Property Tax Association, Inc. Suite 225, 6 Lansing Square Toronto, ON M2J 1T5 NAME ON CARD: PLEASE PRINT CARD #: EXPIRY DATE: SIGNATURE: Photos will be taken throughout the Workshop. These photos may be published in CPTA publications, multimedia presentations and on our website. Also, names of delegates and spouses will appear on various lists for distribution to all people who are registered for the Workshop. Your attendance at this event represents consent for CPTA to publish photos of your image and lists of delegates and spouses. If you do not sign your name to the right, your consent will be assumed and recorded. I do not permit the CPTA to publish photos of myself or my spouse. signature I do not permit the CPTA to publish my name or my spouse s name. signature

17 Photo Credits: Left side from top: Thinkstock; Samuel de Champlain Monument - Thinkstock; Getty Images, Hemera Technologies; Getty Images, Photos.com. Right side from top: Le Théàtre Capitole, istockphoto; Thinkstock; Thinkstock; Place des Armes Getty Images, photos.com.