FEDERAL - PROVINCIAL INFRASTRUCTURE PROGRAMMING. General Information and Application Reference Guide

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1 FEDERAL - PROVINCIAL INFRASTRUCTURE PROGRAMMING General Information and Application Reference Guide

2 GENERAL PROGRAM INFORMATION Small Communities Fund (SCF) Funding for municipalities with populations of less than 100,000 Manitoba s total allocation is $46.7M $35.5M has been allocated to date in Manitoba Funding is based on a 1/3, 1/3, 1/3 formula Eligible project categories include: Highways and Major Roads * Public Transit * Disaster Mitigation * Connectivity and Broadband * Drinking Water * Wastewater * Green Energy * Solid Waste Management * Brownfield Redevelopment * Local and Regional Airports * Short Line Rail * Short Sea- Shipping * Innovation * Tourism * Culture * Recreation * Passenger Ferries Services Infrastructure * Civic Assets & Municipal Buildings Clean Water and Wastewater Fund (CWWF) Funding for immediate improvements to municipal water distribution and treatment infrastructure Manitoba s total allocation is $95.2M over 2 years starting in Up to 50% Federal Funding Projects must be complete by March 31, 2018 The primary focus of the program is on Design and Planning Wastewater upgrades Eligible project categories include: Water * Wastewater * StormWater * Rehabilitation for distribution systems * Wastewater and storm water collection * Conveyance and treatment systems * Separation of combined sewers/server overflow control * System Optimization* Improved Asset Management * Studies* Pilot Projects* Innovative & Transformative technolgies* Design and Planning to for WWT to meet federal regulations * New construction * Naturalized systems for management and treatment of WWT and stormwater. Public Transit Infrastructure Fund (PTIF) Funding for projects that will deliver increased capacity, enhanced service or improved environmental outcomes. Funding under the program will be allocated to municipalities based on ridership Government of Canada will fund up to 50% of eligible project costs Projects must be complete by March 31, 2018 Eligible project categories include: Improving Public Transit * Support System Optimization /Efficiency * Increase Asset management Capacity * Innovative Technologies * Accessibility * Safety * Rehabilitation * Enhancement * Maintenance / Storage Facilities * Existing Public Transit Assets * Refurbishment / Replacement of stock * Enhancement of Transit stations. About the Programs The Small Communities Fund (SCF) is a federal-provincial cost-shared program that is providing $1B in infrastructure investments over the next ten years for municipalities with fewer than 100,000 residents. Manitoba s allocation under the SCF is $46.7M. Cost sharing under the SCF program is based on a 1/3 federal share, 1/3 provincial share, and 1/3 municipal share. Projects under the SCF must be complete by March 31,

3 The Clean Water and Waste Water Fund (CWWF) is a federal-provincial cost shared program that is providing $2B federal funding towards infrastructure investments over the next 3 years for immediate improvements to municipal water wastewater distribution and treatment infrastructure. Manitoba s allocation under the CWWF is $95.25M. Cost sharing under the CWWF program is based on a ½ federal share, ¼ provincial share, and a ¼ municipal share. Projects under the CWWF must be complete by March 31, The Public Transit Infrastructure Fund (PTIF) is a federal-provincial cost shared program that is providing $3.4B in federal funding towards improvements in existing infrastructure, asset management, and planning for future infrastructure over the next 3 years. Manitoba s allocation under the PTIF is $82.84M. Cost sharing under the PTIF program is based on a ½ federal share, ¼ provincial share, and a ¼ municipal share. Projects under the PTIF must be complete by March 31, In order to receive federal funding under the CWWF and PTIF programs, you must demonstrate the project would not have commenced construction within the next 2 years without federal funds or the project would not have occurred without the federal funds. This Incrementality is an important aspect of the new programming and will be reviewed by the federal OAG. *It should be noted that the maximum federal contribution towards a project is capped at 1/3 (SCF) or 1/2 (CWWF, PTIF) of total eligible project costs, with the exception of 25% towards recipients that are from forprofit private sector bodies. This federal funding cap limits or excludes a Municipality s use of Gas Tax Funds towards the local contribution of the project. How will the Programs be managed? The Canada-Manitoba Infrastructure Secretariat will administer the programs on behalf of the federal and provincial governments. The Province of Manitoba will enter into a contribution agreement with recipients to administer program funding. A local consultative process has been established for review and recommendations on project funding and implementation to ensure a fair and equitable distribution of program funds amongst the various regions of the province. The Consultative Committee consists of representatives from the Association of Manitoba Municipalities, Northern Association of Community Councils. Who can apply? Local governments (as defined in relevant provincial legislation) can apply to have their projects funded. Local government can also sponsor projects proposed by public corporations, private corporations or non-profit organizations. Note that all completed funding applications must be accompanied by a supporting council resolution. To facilitate funding approvals for projects that can start within this construction season, please indicate whether your project can begin this construction season. Additionally if your Municipality submits a funding application for more than one project, please prioritize the applications upon submission. 3

4 Deadlines Details on further intakes will be communicated at a later date. Funding proposals and supporting documents should be submitted through Manitoba Municipalities Online. Additional Information For additional information on applying please contact: Canada-Manitoba Infrastructure Secretariat toll-free at APPLICATION INSTRUCTIONS The following provides a brief explanation of the information required in each section of the application. Part 1 To begin your application for Federal-Provincial Infrastructure Programming, please log in to Manitoba Municipalities Online (MMO). Click on the Municipal Grants link and select Add a New Project. SECTION I PROJECT TITLE Project title Project Funding Sources Use a brief, yet descriptive title for the project, e.g., Increase in sewage treatment capacity at Plant XXX. SECTION II PROJECT FUNDING SOURCES First, click the Add Another Funding Source link. From there, choose the year in which the project will begin. Then choose the Federal- Provincial Infrastructure program you are applying for as the source of funds. Please enter the total eligible project cost as the amount. SECTION III PROJECT INFORMATION Project description Project start and completion date Project category and subcategory Contact person Position Phone Number Project Location Provide a brief description of the project and its objectives. This should include the main project components and structures with comments about project size where applicable and known, such as building square footage, length of road construction/upgrade, width of roads widened, capacity upgrades for water treatment. Provide the anticipated construction start and completion dates for the project. Indicate which one of the project categories best describes the project. (See Appendix A for Investment Categories) SECTION IV PROJECT CONTACT Provide the name of a contact person, i.e., person who can answer questions concerning the project. Provide the position of the individual who is submitting the application. Provide the phone number of the individual who is submitting the application. Provide the address of the individual who is submitting the application. SECTION V PROJECT LOCATION Provide the specific location of the project. Include a project site map and GPS co-ordinates. 4

5 Location Description Outcome Type Please provide any additional information, if necessary, regarding the location of the project. SECTION VI PROJECT OUTCOMES Please choose an outcome type from the drop down list and complete the Proposed Indicator and Anticipated Project Benefits fields. Please note that there are sample benefits provided in Appendix A for each category. After completing all the required fields, please click the Save Changes button and return to the Manitoba Municipalities Online home page. Part 2 Under the heading Cost Shared Federal-Provincial Infrastructure Funding please click on the Application Form (Part 2) link which will open a new PDF document that must also be completed. Instructions for Part 2 are below. SECTION VII APPLICANT & PROJECT INFORMATION Legal name of applicant Project Title Project Number Municipal Council Resolution Are you bringing forward a project from a future capital plan? Is your project located on federal land? Have you completed an Aboriginal Consultation Does your project require land/property acquisition? Are there any third party utilities located in the vicinity of the proposed project area? Please provide Job Creation numbers for your project? The full legal name of the municipality that is applying for funding or is acting as a sponsor. Use a brief, yet descriptive title for the project, e.g., Increase in sewage treatment capacity at Plant XXX. Ensure it matches the project name in Part 1 of application from MMO. Provide project number generated by MMO from Part 1 of application. After Part 1 of your application is saved in MMO, return to the Municipal Grants page and under the project list you will see the corresponding project number. Indicate yes or no and if yes, attach a copy of the Resolution supporting your project. Indicate yes or no and if yes, attach a copy of the Resolution supporting your project. Indicate yes or no. Indicate yes or no. Indicate yes or no. If yes, indicate if the process has started. Indicate yes or no. Indicate an estimated number of jobs that will be created through the project SECTION VIII TIMELINES AND RATIONALE March 31, 2018 completion date Has a tender been awarded? Project Rationale In order for a project to be eligible under the CWWF and PTIF programs, it must be completed before March 31, Indicate yes or no. If yes, describe what work is included in the awarded contract. Provide a brief explanation of the specific problems or objectives that the project will address within the municipality. 5

6 SECTION IX FOR SCF OR CWWF APPLICATIONS ONLY Are you addressing a Boil Order Indicate yes or no. If yes please provide details. or Public Health & Safety? Is your Environmental Act Indicate yes or no. If yes please attach, if no please indicate License in place? when you will be submitting to Maniotba Sustanable Development Have you completed a Feasibility Indicate yes or no. If yes please attach Study? Is your Municipal Funding or Indicate yes or no. Borrowing By-law in place? SECTION X FOR PTIF APPLICATIONS ONLY Are there currently public Indicate yes or no.please include handi-vans in your assessment transportation services available in your community? If yes, what was your 2015 Ridership is defined as the number of one way rides (from point A to ridership total? point B) taken by people using a public transportation system. Is your community currently enrolled in the Manitoba Disadvantaged Transportation Program (MDTP)? Total estimated project costs Total estimated eligible project costs Total funding request Indicate yes or no. SECTION XI PROJECT COSTS Figures in this column should represent the total estimated costs associated with the project for a given cost category, i.e., eligible costs and ineligible costs borne by the applicant. Figures in this column should only include eligible costs, as defined in Appendix B. Indicate the total funding request for your project. Total Funding From Other Sources Please provide a breakdown of any funding received from other sources. SECTION XII ATTESTATIONS AND DOCUMENTATION Please review and complete the attestation section and ensure that all mandatory documentation is submitted with your application. When you have completed filling out all applicable sections of Part 2 of the application form, please click File on the menu bar, then Save As, and then choose PDF. Save the file somewhere on your computer, or network drive, and then upload the completed PDF file, as well as any additional background info (Municipal Council Resolution, project map, feasibility study, etc.) via the Submit/View Municipal Reports function on the Manitoba Municipalities Online website. When submitting via MMO, please upload the file in the corresponding funding program that you are applying under. 6

7 APPENDIX A PROJECT INVESTMENT CATEGORIES AND Proponents that apply for funding will be evaluated as to how their project meets the objectives set out for the applicable Project Category. Review the applicable section below to ensure that your proposed project meets eligibility criteria. A list of potential benefits is provided below each category. Please ensure category specific project benefits are documented in your proposal. CATEGORY 1: DRINKING WATER a) Drinking water treatment infrastructure; b) Drinking water distribution systems (may include metering as part of a larger project); c) System optimization; d) Improved asset management; e) Studies; f) Pilot projects; and g) Inovative and transformative technologies; Number of households to be connected to municipal water services Number of households that will be equipped with residential metering Number of households connected that will receive improved potable water quality Number of households to be connected to new hydrants/improved fire protection CATEGORY 2: WASTEWATER a) Wastewater treatment facilities or systems; b) Wastewater collection systems; c) Separation of combined sewers and/or combined sewer overflow control, including realtime control and system optimization; d) Separate storm water collection systems and/or storm water treatment facilities or systems; e) Wastewater sludge treatment and management systems; f) Separation of combined sewers/server overflow control; g) System optimization; h) Improved asset management; i) Studies; j) Pilot projects; k) Innovative and transformative technologies; l) Design and planning for WWT to meet federal regulations; and m) Naturalized systems for management and treatment of WWT and stormwater. Number of households to be connected to municipal wastewater service Number of current households connected that will receive improved service and reliability Number of commercial or industrial businesses that will be connected to the municipal system Increased capacity to treat wastewater per annum (m 3 ) Number of communities/developments to be connected to municipal wastewater and collection system 7

8 CATEGORY 3: SOLID WASTE a) Waste diversion infrastructure (e.g. recycling, composting, anaerobic digestion, eco-centers) b) Waste disposal infrastructure (e.g., thermal processes, landfill gas recovery) Number of households with improved solid waste management practices Increase in solid waste to be diverted through recycling and composting (metric tonnes per annum) CATEGORY 4: PUBLIC TRANSIT INFRASTRUCTURE a) Transit Infrastructure and rolling stock, including but not limited to, bus rapid transit, light rail transit, subways, buses, urban passenger ferries and regional commuter rail; b) Transit facilities and supporting infrastructure including but not limited to transit queue-jump lanes, reserved bus lanes, turning lanes or other related enhancements in support of public transit, streetcar/trolley infrastructure, storage and maintenance facilities, security enhancements, and transit passenger terminals; c) Intelligent Transportation Systems (ITS), in support of public transit services; d) Support system optiomization / efficiency; e) Increase asset management capacity; f) Innovative technologies; and g) Accessibility and safety; Creation of a more sustainable, safer and more efficient movement of people Increase in public transit ridership (# of persons per annum) Increase in overall peak hour transit modal split (%) Increase in number of public transit vehicles with alternative energy sources (# of vehicles). Reduction in GHG emissions and other emissions (MT per annum) CATEGORY 5: GREEN ENERGY a) Reinforcement, expansion of existing and construction of new transmission grids to transmit clean electricity; including smart grid technologies; b) Renewable Electricity Generation facilities (e.g., wind energy, solar energy, small scale hydro); c) Thermal heat/cooling delivery system (i.e. district energy systems) using renewable or combined heat/power plants; d) Projects for new or material rehabilitation or expansion of carbon transmission and storage infrastructure; e) Electric Vehicle Infrastructure; or f) Clean coal facilities Decrease in electricity used by municipal buildings and facilities (kwh per m 3 per annum) Decrease in heating fuel used by municipal buildings (BTU equivalent per m 3 per annum) Reduction in GHGs and air contaminants (MT per annum) 8

9 Confirmation that building retrofit will be comparable to NRCan standards for residential/commercial retrofits Confirmation that new building will be 25 per cent more efficient than the national building code CATEGORY 6: CONNECTIVITY High-speed backbone (transport); Points of presence (access); Local distribution within communities; Satellite capacity. Number of remote or rural communities to be served by higher capacity/more affordable telecommunication links (# of communities). Number of users in remote and rural areas to be served by higher capacity/more affordable telecommunication links (# of users). Number of local public institutions in remote and rural areas to be served by higher capacity/more affordable telecommunication links (# of local public institutions) CATEGORY 7: BROWNFIELD REMEDIATION AND REDEVELOPMENT INFRASTRUCTURE a) Remediation or decontamination and redevelopment of a brownfield site within municipal boundaries, where the redevelopment includes: The construction of public infrastructure as identified in the context of any category under the Smaller Communities Fund; and/or The construction of municipal use public parks and publicly-owned social housing. Reduction of the environmental and health risks posed by contaminated sites within municipal boundaries Increased supply of social housing Increased sustainability of municipal development and encouragement of more efficient land use. CATEGORY 8: DISASTER MITIGATION INFRASTRUCTURE a) Public infrastructure that protects from, prevents, reduces the impact and/or likelihood of, or mitigates the potential damage resulting from natural hazards, including impacts or events related to climate change. Number of homes that will be protected from natural disasters (flooding) Number of farmlands that will be protected from natural disasters (flooding) Improved resiliency of public infrastructure Increased capacity of existing land drainage to deal with 40 year flood event Minimized environmental impacts 9

10 CATEGORY 9: LOCAL AND REGIONAL AIRPORT a) Aeronautical and/or non-aeronautical infrastructure in airports that are accessible all year-round: Aeronautical infrastructure includes, but is not limited to: runways, taxiways, aprons, hangars, lighting, aids to navigation (Navaids), maintenance sheds, airside mobile equipment and associated shelters, air terminal building, and groundside safety-related infrastructure; or Non-aeronautical infrastructure such as groundside access, inland ports, parking facilities, and commercial and industrial activities. National Airport System (NAS) and federally owned airports and federal assets are not eligible for funding. Number of increased scheduled service deliveries by Passenger Air Carriers Number of increased scheduled service deliveries by cargo/freight Air Carriers Number of increased annual aircraft movements as a result of military training, private pilot training and back up to Winnipeg International Airport Emergency Landing of Passenger jets Number of missed approaches for medical evacuation flights including Life Flight CATEGORY 10: TOURISM & CULTURE a) New construction, expansion, or rehabilitation of museums 1, libraries or archives. b) New construction, expansion, or rehabilitation of facilities for the creation, production and/or presentation of the arts. c) The preservation or rehabilitation of designated heritage sites that are recognized by 2 : UNESCO; d) The Canadian government as per the national federal register of historic places; or e) A provincial, territorial or local government. f) Provincial, territorial or local government-owned infrastructure that supports the creation of a cultural precinct within a community. g) Zoos and aquaria. h) Visitor centres, tourism bureaus, and interpretive centres. i) Scenic parkways. j) Marinas and cruise ship terminals. k) Other public use facilities Increasing users of facilities or giving the facilities a multipurpose dimension. Enhancing the ability of communities to express, preserve, develop and promote their cultural heritage within Canada. Enhancing the vitality, recognition and development of French or English in official language minority communities. Extends the life of an existing asset. 1 A museum is a non-profit making, permanent institution in the service of society and of its development, and open to the public, which acquires, conserves, researches, communicates and exhibits, for purposes of study, education and enjoyment, artifacts related to people, their ideas and achievements, or the natural environment. 2 Excludes private residences and religious sites. 10

11 Increases the number of visitors, their length of stay, or their quality of stay; Promotes Canada or the region as a leading destination for Canadian or international tourists; Supports economic growth and development; or Extends the life of an existing asset. CATEGORY 11: RECREATION a) Amateur sport or recreational facilities (including training facilities for high performance amateur athletes); b) Parks, recreational trails, and paths; c) Community centres. Increases public access to, and participation in, physical activity or sports; Supports programs for the development of Canadian amateur athletes, including hosting opportunities for regional, national or international amateur sporting events; Supports community vitality by providing spaces for community activities, such as clubs, volunteer activities, social support, physical activity, and public meetings; or Extends the life of an existing asset. CATEGORY 12: PASSENGER FERRIES SERVICES INFRASTRUCTURE a) New construction, additional capacity, and rehabilitation of the following capitalized and fixed passenger ferry infrastructure, including: b) Wharves and associated infrastructure; c) Passenger terminals; d) Access road infrastructure that provides the main vehicular access to the passenger ferry terminal; e) Vessel purchase and/or conversion, including retrofitting vessels to other alternative fuels (e.g. vessel retrofit to dual-fuel propulsion systems); or f) Intelligent transportation systems in support of ferry services. Notes: Maintenance and operating costs for regular fleet, and existing passenger ferry terminals, as well as maintenance activities including dredging, are not eligible for funding. Projects under this category could include capital dredging as a part of the overall project. Improving efficiency and mobility (e.g., reduces congestion, effectively manages traffic volumes, reduces travel time); Improving safety; Extending the life of the existing asset; Supports economic growth and development; Providing environmental benefits such as air quality improvement. 11

12 CATEGORY 13: CIVIC ASSETS & MUNICIPAL BUILDINGS a) Rehabilitation, expansion, or preservation of existing municipally or provincially owned buildings or public spaces 3 in order to repurpose these facilities for public use or benefit. Giving facilities a multipurpose dimension; Improving the efficiency or functionality of facilities; or Improving the environmental sustainability of facilities. CATEGORY 14: SHORTLINE RAIL INFRASTRUCTURE New construction, additional capacity, or rehabilitation of rail infrastructure, including: a) Industrial branch lines to allow a railway to serve a group of companies, an industrial park, a logistic park, an intermodal yard, a multimodal facility, a port, a transfer facility or a marine terminal; b) Tracks and structures, excluding regular or deferred maintenance, to ensure safe travel at speeds deemed acceptable for safe and efficient operations. c) Facilities to improve the interchange of goods between modes; or d) Procurement of equipment for loading/unloading required for expansion of shortine rail. Improved efficiency (e.g. increased traffic volumes, new shippers, increased speed); Increased freight capacity of short-line railways (e.g. heavier traffic loads and volume); Improved safety Minimizing environmental impacts (e.g. reduced emissions of air pollutants and greenhouse gases, negative land-use impacts). CATEGORY 15: SHORT SEA SHIPPING a) Wharves and associated infrastructure; b) Intermodal facilities, multi-modal or transfer facilities; c) Capitalized and fixed equipment for loading/unloading required for expansion of short sea shipping; Improved efficiencies of freight movements (e.g. higher traffic volumes, new shippers, increased speed; Minimizing environmental impacts of transportation (e.g. reduced emissions of air pollutants and greenhouse gases, negative land-use impacts) 3 Public spaces are defined as any public gathering area that has the primary objective of promoting social interaction or a sense of community. 12

13 CATEGORY 16: HIGHWAYS AND MAJOR ROADS a) Highways and major roads, including bridges and tunnels that are: Part of the National Highway System; Highways and roads related to natural resource development opportunities; or Road/rail grade separations on one of the above highways or major roads. Reduced vehicle operating costs Increased efficiencies (e.g. increased speeds, level of service improvements); and Improved safety (e.g. few collisions and fatalities) 13

14 APPENDIX B ELIGIBLE AND INELIGIBLE EXPENDITURES UNDER THE SMALL COMMUNITIES FUND (SCF) Eligible Expenditures will include only the following: a) the capital expenditures for acquiring, constructing, renewing, rehabilitating, materially enhancing or renovating an Asset, as defined and determined according to accounting principles generally accepted in Canada; b) expenditures directly associated with joint federal communication activities (press releases, press conferences, translation, etc.) and with Project signage recognition set out in Schedule H (Communication Protocol); c) all planning (including plans and specifications) and assessment expenditures specified in the Agreement such as the expenditures for environmental planning, surveying, engineering, architectural supervision, testing and management consulting services. Canada will contribute no more than 15% of its funding to these expenditures; d) the expenditures for engineering and environmental reviews, including environmental assessments and follow-up programs as defined in the Canadian Environmental Assessment Act 2012 and the expenditures of remedial activities, mitigation measures and follow-up identified in any environmental assessment; e) the expenditures for Project related signage, lighting, Project markings and utility adjustments; f) expenditures for Aboriginal consultation; g) recipient audit and evaluation expenditures as specified in the Agreement; h) the incremental expenditures of the Ultimate Recipient s employees or leasing of equipment may be included as eligible expenditures under the following conditions: i. The Ultimate Recipient is able to demonstrate that it is not economically feasible to tender a contract; ii. The employee or equipment is engaged directly in respect of the work that would have been the subject of the contract; and iii. The arrangement is approved in advance and in writing by Manitoba. i) leasing of equipment related to the construction of the Project; and, j) other expenditures that, in the opinion of Canada, are considered to be direct and necessary for the successful implementation of the Project and have been approved in writing prior to being incurred. The direct incremental expenses incurred by Manitoba for the administration of the Agreement may be considered Eligible Expenditures, up to a maximum of one percent (1%) of the total allocation. Ineligible Expenditures: a) expenditures incurred before the approval of the Project by Canada; 14

15 b) expenditures incurred after the Project Completion Date with the exception of expenditures related to audit and evaluation requirements pursuant to the Agreement; c) the expenditures related to developing a business case or proposal for funding; d) the expenditures related to purchasing land, buildings and associated real estate and other fees; e) financing charges and interest payments on loans; f) leasing land, buildings, equipment except those noted under i) above and other facilities; g) furnishing and moveable assets which are not essential for the operation of the Project. h) general repairs and maintenance of a Project and related structures, unless they are part of a larger capital expansion project; i) services or works normally provided by the Ultimate Recipient, incurred in the course of implementation of the Project, except those specified as eligible expenditures; j) the expenditures related to any goods and services which are received through donations or in kind; k) any overhead expenditures, including salaries and other employment benefits of any employees of the Ultimate Recipient, direct or indirect operating or administrative expenditures of Ultimate Recipients, and more specifically expenditures related to planning, engineering, architecture, supervision, management and other activities normally carried out by staff except in accordance with subsections c) and h) in the Eligible Expenditures above; l) taxes for which the Ultimate Recipient is eligible for a tax rebate and all other expenditures eligible for rebates; m) for administration of this Agreement administration expenditures involving the salaries and benefits of existing staff and general administration expenditures unrelated to Agreement implementation; and, n) legal fees 15

16 APPENDIX C ELIGIBLE AND INELIGIBLE EXPENDITURES UNDER THE CLEAN WATER AND WASTEWATER FUND (CWWF) Eligible Expenditures will include the following: i. All costs considered by Canada to be direct and necessary for the successful implementation of an eligible Project, excluding those identified under Schedule A.2 h) (Ineligible Costs); ii. Costs of Aboriginal consultation, and where appropriate, accommodation; and iii. Cost incurred between April 1, 2016 and March 31, 2018, except where Canada has approved a Project completion date beyond March 31, For those projects only, costs incurred between April 1, 2016 and March 31, Ineligible costs include the following: i. Costs incurred prior to April 1, 2016 and costs incurred after March 31, 2018; Costs incurred for cancelled projects; ii. iii. Land acquisition; leasing land, buildings and other facilities; leasing equipment other than equipment directly related to the construction of the project; real estate fees and related costs; iv. Financing charges, legal fees and loan interest payments, (, including those related to easements (e.g. surveys); v. Any goods and services costs which are received through donations or in kind; vi. Provincial sales tax and Goods and Services Tax/Harmonized Sales Tax, for which the Ultimate Recipient is eligible for a rebate, and any other costs eligible for rebates; and vii. Costs associated with operating expenses and regularly scheduled maintenance work. 16

17 APPENDIX D ELIGIBLE AND INELIGIBLE EXPENDITURES UNDER THE PUBLIC TRANSIT INFRASTRUCTURE FUND (PTIF) Eligible Expenditures will include the following: i. All costs considered by Canada to be direct and necessary for the successful implementation of an eligible Project, excluding those identified under Schedule A.1 g) (Ineligible Costs); ii. Costs of Aboriginal consultation, and where appropriate, accommodation; and iii. Costs incurred between April 1, 2016 and March 31, 2018, except where Canada has approved a Project completion date beyond March 31, For those projects only, costs incurred between April 1, 2016 and March 31, Ineligible costs include the following: i. Costs incurred prior to April 1, 2016 and costs incurred after March 31, 2018; ii. Costs incurred for cancelled Projects; iii. Land acquisition; leasing land, buildings and other facilities; leasing equipment other than equipment directly related to the construction of the project; real estate fees and related costs; iv. Financing charges, legal fees and loan interest payments, including those related to easements (e.g. surveys); v. Any goods and services costs which are received through donations or in kind; vi. Provincial sales tax and Goods and Services Tax/Harmonized Sales Tax, for which the Ultimate Recipient is eligible for a rebate, and any other costs eligible for rebates; and vii. Costs associated with operating expenses and regularly scheduled maintenance work. 17

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