CORPORATION OF THE ATTY OF PORT COQVITLAM

PARF8 8'c RECREATION COMMB TEE
A meeting of the Parks ct Recreation Committee was held in the Parks A
Recreation Office on January 8, 1991 at 8:00 a.m.

In attendance were Alderman Mike Thompson aud Alderman Marg Gordon.

Also in attendance was K. Ianna 'I'aylor, Parks dt Recreation Director.
Item No. 1

Adoption of Previous Commimw Minutes
The minutes of the December 11, 1990 meeting were adopted.

National Access Awareness Week
The report from the Recreation Manager was reviewed and
discussed by the Committee.

Recomtndation
That a further report be brought back to Committee on National
Access Awareness Week in late February.
Carried

item No. 3
The committee reviewed the report from the Recreation
Manager.
Recommendations:

l.
2.

That the report be received.
That a further report be brought forth, with options for
design of banners.
That the number of banner mountings be brought to
Committee.
Carried
...2

JAN

8 1991

Cedar Drrve Pathway
The various pieces of conespondence from the City
Solicitor
were reviewed.

Item No. 5

That a six metre strip of! and ntLt be transferred to the
owners along Cedar Drive.
That the pathway not be constructed until after the hearing
Febtuary 26, 1991.
Carried
Padcs dt Recreation Development Seminar

The seminar will be attended by Marg Gordon and Larry
Wheeler.

Item No. 6

Carried

G.S.T.

The Recreation Manager presented his written report.
That the report be received.
That some kind of information be presented in the local
newspapers in regards to the G.S.T.
Carried
Civic Recognition
1.

2.

S

Item No. 7

The report from the Recreation Manager was reviewed.
R~~co

n~atlun

That the recommendation in the report be adopted.

Item No. 8

PoCo Trail

Carried

The letter was reviewed by the Committee.
Recut

teedat~i

That a letter be sent to Mr. Peters informing him of the
situation of the PoCo Trail.
That in the future similrr letters sent by Mayor to f arks Bt
Recreation Committee trtay be answered by Park.', dr
Recreation Director. Such letters should also hr ve a c.c. to
both Alderman Thompson and Alderman Gordon.
Carried
...I

JAN- g 1991

Item No. 9

PoCo Figure Skating Proposai
The Recreation Manager presented his report.
Recommendations:
That the recommendation in the report be approved in
principle.
That cost of lights and possible maintenance be brought
back to Committee.
That a plan of location be brought back to Committee,
Carried.

ADJOURNMENYt
Tive meeting adjourned at 9:30 a.m

g,'l/

M. Thompson, Chairman

JAN — 8 199]

THE CORPORATION OF THE

CITv OF PORT COOUITLAM
MEMORANDUM

January 5, 1991
TO:

K.

FROM:

Larry J. Wheeler, Recreation Manager

SUBJECT:

National Access Awareness Week

Janna Taylor, Parks 5 Recreation Director

Recoasaendation:

It is recommended that

the Parks and Recreation Committee receive
this report as information.
Purpose/Problem:
The purpose of this report is to
information to the Parks and
Recreation Committee regarding theprovide
approach we have

"celebrating" National Access Awareness Week .

chosen for

Background Information:
We

have been actively involved

Access Awareness Week for
several years now. The purpose inof National
N.A.A.W. is to raise the awareness
of the pub',ic of the work that fs being done and the work
that needs
to be done to make our communities more livable for
everybody.
e
h ave f ound this to be very
challenging considering the local media
have a responsibility to a number of communities.
Therefore
fo und ourse'Ives often vying with other communities for
awareness
W

opportunities.

result, we have agreed to participate w!th Coquitlam and Port
joint project with the mandate to promote the goals of the
N.A.A.W. ln all three municipalities. A steering committee has been
formed which will be facilitated by staff representatives from the
three municipalities and will include members of the public as well.
One of our initial concerns regarding this joint project was that we
wan'ced to ensure that all communities were recognized for their
As a
Moody on a

involvement. We feel this has been accomplished and ls recognized ln
the project name:
COMMITTED COMMUNITIES

"Striving Towards Inclusiveness For All"

Supported by Port Coquitlain, Coquitlam, and Port Moody.
Erin Murphy-Car lson, will represent our department and will also

facilitate the RESOURCE FAIR/AWARENESS CIRCUIT sub-committee.

The

next meeting wi 11 be held here in Port Coquitlam near the end of

January.

Larry J'. Wheeler
LJW/pg

c.c,

—

Erin Murphy-Carlson,
Program Coordinator, Special Populations
Bev Irvine, Area Supervisor

File No: 406.3 6 1101.8

TslE CORPORATION GF THE

CITY OF PORT CGQUITLAM
MEMORANDUM

January 6,

1991

Janna Taylor, Parks & Recreation Director

TO:

K.

FROM:

Larry J . Wheeler, Recreati os Manager

SUBJECT:

Street Banners

Recoamendation:
Parks and Recreation Comm1ttee receive
It ls recommended that the Street
Banner Program as information.

this report regarding the
Purpose/Probl em:
The purpose of

this report is to prov/de the Parks and Recreation
Banner

Committee with additional information regarding our Street
Program.

Background Irformation:
Committee
At the Oecember 6, 1990 meeting of the Parks and Recreation
wii
h. The
dealt
was
Program
eetscape
Sti
the issue of the Music
customized
e1ght
ordered
also
We
ordered.
been
have
banners
100 free
banners from Music '91 that we envis1on hanging at the

'1

Shaughnessy/McAllister intersection.

for
At this meeting ommittee also requested that we obtain a design
Provisional
1991
the
1n
included
been
has
Money
a new street banner.
work1ng on
operating budget for th1s project. We will beg1n
Coquitlam later
Port
for
Program
developing a formal Stree Banner
this month.
I will keep the Committee posted on our progress with this project
and will forward policy and des1gn recommendations tor your

copslderatio .

g)
Larry J) Wheeler
LJW/pg

F11e No: 406.3 & 1101.9

I

URN-8 1901

LOADSTONE, YOUNG,

ANDERSON

BriRRISTERS er SOLICITORS

501 - 1$)3 Laouelaa Street

Victona, B.C.

1414 - 808 Nelson Street
Box 12147,
Nelson Square

VBTSC3

Telephon.: (Sie) 383-2063

Vance'uver, B.C. V622M2
Telephone: (604) 689-7400
Telecopier: (604) ctle-3444

Telecopier. (604) 68')-3444

BY LEGAL ALTZRNATZ'7E

December 21, 1990
Ms. Zanna

Director of"aylor
Parks and Recreation

city of Port

coquitlam
2580 Shaugnnessy
Street
Port Coquitlam, B.C.
V3C
2A8

Dear Zaiqna I
Re

Cedar Drive Foo. path
Our Pile No. 19-247

1

Enclosed
ose

is a copy of a letter dated
December 18, 19 0 fro the
is a copy of our reply of today's
so

date.
in the last para ra h of
construction of th e f ootpath xf
wners will not oppose
the
cancellation which
Cat
i
y consents to a plan
wou ld t ransfer a six
Drive to each property
metre
strip along Cedar
owner.
Please note that the hearin
ng oof the Pe ition has
bee
et fo
y
ny intention of commencing
i in
e meantime, please
contact us before construction
Please review the proposal

'

Sincerely,
LIDSTONEr

YOUNG,

ANDERSON

(160t't)(4'sN

Grar:t Anderson
Enc
GA/'3 197

ccl

Mr.

Bryan Kirk, Administrator

i/
JAN

—

8 3993

BELL, ARNOLD 8, CO

(

SAEWIIIDIE AND EOHCXIOEI

S. EEITH OLIVPJI, 5.5 ., LLIL
NASL T. HAS$ DHV, 5$ LLIL
SICHAED IL SELI SUu0,LLS
JOHN 5.ASNOuL SA 4., P.E
HELEN IL ANOES5ON, ILA, $ ., LLIL
LLIL

nP-

440. 5$ $5 LOUG HEED HIGHIYAY.
POST IXIQUITLUIL IL C.

11',I '.

SSIDGST M. JACOB. BAL, LLB.
TONY SPAGNUOLO, BSA..
S.

u

CANADA VXS 5YP

TELEPHONE (504I404.505 I
FAX II041 45I IPBI

December 18, 1990

File No. 3516-1/KTM
BY FAX

—

BI is gle
odlglnai fer
of a facskaikJ
iraiw mbslen
sent ie
ytEJ on

689-3444

LIDSTONE,

ANDERSON
Barristers YOUNG,
and Sr0licitors

- 808 Nelson Street
Nelson Scluare
Varcouver, B.C.
14 14

Box 12 147,

V6Z 2H2

ATTENTION:

MR.

GRANT ANDERSON

Dear Sirsl
Re:

City of Por t Coqultlam
Your

File No.

—

19-247

CedD,r

Drive Foot Path

Further to your letter to us a
dated
e November
N
30, 'l990 and further
recen telephone conversation
that
of Council orl December 10,
a aat an in-camera
in-c
meeting
1990 Councli has decid ed
the construction on th e C'edar
to
proceed
Drive
Foot P ath acme t lme after with
end of January, 199
the
notwithstandin
ng
our client's Petition under
Part 8 of th e Lancf Title Act.
We enclos e fo
yo
fo m
rst page of our client's
o a
Peti
9
ereon.
We
have
been
the Survey
advised b y S ardy King of
oof thee N ew Westminster
the H earingDepartment
Land Title
ls scheduled for
Februar
e ruary 26, '1991 and weOffice th a t
request th a t your client not take
Drive Foot P a th until sucl. time an a c t'ion with respect therefore
to Cedar
as th e Hearing has been held,
you are unabl
na e to provide us with
client please b e a d vised that in the such an assurance from yourIf
event your client undertakes
the constructionn o f CCedar Dr
ve Foot Path our clients
injunction from S upreme
may seek an
r
Court of British Columbia.
We would also ask
that you
ou p lea
ease advise whether
i
p repare to entertain
not your client
a proposal respecting a or
8.096 metre strip
I

I

.

IAN

/2

-8 11391

ad/scent to the creek that would run from Lombardy Drive to Lot
161 Plan 3ga30 located to the south of our
We
look forward to hearing from you as soon as clients'roperty.
possible.
Yours very truly,

KTM/c d
1

sl"
JAN-8 1991

LIDSTONE, YOUNG, ANDERSON
BARRISTERS 4r SOLICITORS

14M - 808 Nelson Street
Box 12147, Nelson St)oars
Vancouccr, B.C. 9622)I2
Teephone: (604) 689-7400
Telecopier: (604) 689-3444

SOI ~ 1803 Dou8(as Street

Violone. 0 C
VBT SC3

Telephone: (nle) 3tl3.2t$ 3
Telecoprer: (604) 689.3444

December 21, 1990
Be I 1,

Arnold

440

2470 Lougheed Highway

&

Company

Barristers and Solicitors
—

Port Coquitlam, B.C.

V3B 5Y9

Attention:

Karl Marsden, Esq.

Dear Sirsl
Re:

Ci.ty of Port Coquitlam
Cedar Drive Foot Path
Your File No. 3516-1/RTM
Our File No. 19-247

for your letter of December 18, 1990. We confirm that
the hearing of the Petition has been set for February 26, 1991.
As concerns the first paragraph of your letter, we confirm our
advice that the City is unlikely to commence construction before
the end of January, 1991, but that I can give you no undertaking
in that regard.
We have asked our client to provide us with instructions on the
proposal set out in the final paragraph of your letter.
Thank you

Sincerely,
LI DSTONE r YOUNG r ANDERSON

le'er fl d(Fm
Grant Anderson
GA/3 198

»~-8 eS~
cc:
bcc:

Mr. Bryan Kirk, Administrator
Ms. Janna Taylor, Director of parks and Recreation

D~trict af +hi Jjiwacg—
8550 Young Road South.
Chtlltvtack. B.C. V2P 4P1
Telephone t92.9311
Fax: 795.8443

Out File No.

Office of;

Deputy Municipal Clerk

December 14, 1990

Mayor Len Traboulay

City of Port Coquitlam
2580 Shaughnessy
Port Coquitlate, B,C.

V3C 2A8

Dear Mayor Traboulayt
RE:

PARKS AND RECREATION DEVELOPMENT
SEMINAR

With all of the new Councils now sworn in and
and Recreation
Commissions and Committees now being appointed,Parks
the
time is
opportune for many of hase elected
appointed officials to
gather to discuss issues relating to and
Parks and Recreation.
With the growth experienced in the Lower
many of our
communities experience similar pressures Mainland,
influences and issue s
8 et Saturday, February
9, 9:00 — 3:00 aside for your opportunity to
meet with others from Port Coquitlam
and Surrey to Chilliwack and
Hope. The seminar will be both a presentation
and discus ion f'ormat.
We hope to see a large contingent
from your community attend to
diiscuss a municipal service that has
a
on your citizens lifestyle — Parks and tremendous positive influet.ce
Recreation.
Your assistance in promoting this seminar would

appreciated.
Sincerely,

Earl F. Erickson
Deputy Municipal Clerk
pt': Parks and Recreation Commissiou Chairperson
Parks and Recreation Director

K

7

lr'7/l 8 "

be greatly

Fo
fo

obt

PARKS AND RECHEATXGN DEVELOPMENT

SENNA.'aturday.

February 9, 9iGG a.m. - Sx60 P.m.
Newlands Golf and Racquet Chxb, Lang«ey

For
or Ma
Mayors, Alderxnen, Commissioners and Comxxutee
members, An opportunity
for xnany comniunities to share ideas aud
common «mterest.'.
Topics include:
o

Parks ax:d Recreation in the Municipal Settxng

o

Commission aud Committee Functions

o

Increased Public Participation

'rends for. the
'90'how
sod Tell Over Lunch

Program details and registration forms to follow in
Jaxxuaxy. If you wish to
obtain any further infonuation in the meantime
please contact:

Earl Erickson
792-931 1
Deputy Municipl Clerk - District of Chiliiwack

JRN

-" Ig8t qi

THE CORPORATIOH OF THE
CITY OF PORT COQUITLAM
MEMORANDUM

January 5,

1991

Janna Taylor, Parks 5 Recreation Director

TO:

K.

FROM:

Larry J. Wheeler, Recreation Manager

SUBJECT:

Goods and

Service Tax

Recommendation:

Recreation Committee receive
It is recommended that the Parks and Services
Tax as information.
th1s report regarding the Goods and

Purpose/Prob l em:

to
purpose of this report s to provide additional information
Services
and
Goods
the
regarding
Comm1ttee
the Parks and Recreation

The

1

Tax.

Background Information:
At the December 6, 1990 meeting of the Parks and Recreation
Committee, the impact of the Goods and Services Tax was discussed.
Committee members requested staff to provide additional information
explain1ng why the Goods and Services Tax (GST) applies to Child/Tot

admiss1on rates.

we are not
discussed this matter w1th the C1ty Treasurer and
federal
the
to
why
as
rationale
definitive
a
able to provide
It would
government has chosen to administer the tax in this manner.
activities
those
between
distinguish
to
appear that they are trying
activities that
where instruction ln lifeskills is involved and those
are more "entertainment" oriented.

I have

J/iN - 8 ]gg j

For your information I have attached two documents that address the
Committee's inquiry. The first document 1s a copy of a page from
Bill C-62 regarding serv1ces supplied by public sector bod1es. This
excerpt relates to those suppl1es that are tax exempted (ie me do not
charge our customers tax). The second document is a copy of a couple
of pages from a memorandum on the G,S.T. that expands further on the

LJNlpg

Fi le No: 406,3

enc.

I-age

Bill C 62 —Third Reading

13. A supply made by o
public sector kady of board
2
s and
lodgmg or reer«atonal services

simiar place under a program or ai s rec cational camp or
arrangement for providing
Ihe board

and lodging or scrviccs
primarily to underprivileged ur memally or physicaay
disabled individuals.
14. A supply made
by a public semor hod
bcv erages or el crt-term
accoinmodation where th
made in Ihe course of an activity

o( food,
0
supply is
thc purpose of which is ta
relicvc poverty, suffering or distress
of individuals and is not

funo.raismg.
A supply made by a public sector
body of foe or
bcvcrages to ag«d. infirm. disabled or
individuals under a program established ond underprivileged
opcralcd for thc
purpose of providing prepared food to those
individuals in
bmr places of residence and any
supply of leod or beverages
made to thc public sector body for
thc purpose ol'h«
program.
lb. A supply of a homemaker service that
is provided to an
individual in Ihc indi idual's place of'csidcncc,
where thc
supply is made by
(c) a govcrnmenl or municipality; or
(6) a non.proCit organization Ihat receives an
amount paid
by a government or municipality in rcspcct of
thc supply.
17. A supply of a membership
in a pub',ic
(other than a membership in a club the:nein sector body
purpo.c of
hich is Io provide dining, rccrcational nr
sporting facilitie )
whcrc each mcmbcr does not rccciv«a
ben«fit by reason o(
tltc membership, other than
(e) an indirc«I bcncnl that is intended to accrue
lo all
mcmbcrs collectively,
(6) th» right to receive services supplied
by thc body that
are in thc nature of investigating, conciliating
or settling
corn plaims or disputes involving members,
(c) Ihe right Io vote at or participate in mcctings,
(d) thc right tn rccciva or acquire property or
services
supplied to thc mcmbcr for consideration Ihat
is not part of
Ihc considcratioa for thc membership ond
that is equal Io
Ihe fair market value of the property or
services at thc time
thc supply is made.
(c) thc mght to rec«ivc a discount on thc value
of thc
considcranon for a supply to bc made
Ihc body herc
thc total slue ol'a such discounts Io by
which a member is
entitled by reason of the membership is
insignificant in
relation to thc consideration for the
mcmbcrship, or
(f) Ilic right to rcccivc periodic ncwslellcrs,
reports or
pubhcatmns
(i) thc value of whid. is insignilicam ir. relaiion to
thc
consideration for thc membership, or
(ii) that provide irformatirn on thc activities
body or its fioancml strtus, other than
newsletters,
«epona or publications the value of hich
is signincant
m relation to the consider lion for the
mcmbcrship
and
for which a fcc is ordinarily charged
by the body to
non.members,
except where thc body hs filed with Ihc Minister
an acction
und r Ibis section in prescribed form
containing prescribed
information.

ol'c

(r) a 'pply

a scrvicc of providing mformotion in
respect
(ii) any ccrtincat«or other document evidencing,of. or
Ihc title to. any right or cslate in. or
any cncumbrancc in
respect of, property,
(f) a supply o( a service o( providirg information under
Ihe Arrest lo fnfn marion rtrr,
(g) a supply of a law en(orccmcnt service or a Cire
protection scr icc made Io a goverriment or a
rnunicipably or to a
board, commission or other body cstablishcd
a
by govern.
ment or municipahty.
(b) a supply of garbage collection services, but
not including a supply of a service that is not
pan of the basic
garbage ccilcciion service supplied by the
govcrnmcnt or
municipality on a regularly scheduled basis, and
(i) a supply of a right to drposit rcfusc at a rcfusc
dispesal
site.
but not inrluding
(I) a supply to a consumer o(a right lo hunt or fish,
(b) a supply of a right to take or rcmove minerals,
products. water or fishery products, where ihe forestry
right is
supplied to
(i) a consumer. or
(ii) a person who is not a rcgisirant and who
th«right in Ihe course of a btisiness of making acquires
supplies
of thc minerals, forestry prod ums, water
or fishery preducts to consumers, or
(1) a supply of a right to enter, to have access
to
properly o( Itic go crnmcnt, municipality or oth«r or to use
body.

21. A supply of a municipal scrvicc
made by or on behalf
of a government or municipality to owners
or occupants
property situated in a particular geographic arcs
where
thc owners or occupants have no option
but Io rcccivc Ilia
service. other Ihan a supply of a service of
I«sting or inspect.
ing any property for Ihe purpose of
verilying or certifying
that the property insets panicular standards
suiiabi« for consumpuon, usc o, supply ino(quality or is
a panicular
manner.

of'eal

.

of'i)

provided primarily to children 14
except whcrc thc program involvesyears of agc or under,
rhroughour a substamial poruon of thcovcrniyht supervision
program; or
(6) thc program is provided primarily
(or undcrprivil«gcd
or mentally or physically disabled
md iduals.

IS A supply ol' membership n ade
by an organizauon
membership in which is required lo mainlain
status recognized by statute. except whcrc thea professional
supplier has
gled with thc Minister an clcction under
Ibis section in
prcscrib«d form containing prescribed information.
19. A supply made by a public sector
body of a right that
confers borrowing privileg s at a public 1«nding
library.
20 Thc following supplies made
by a govcrnmcnt or
municipality or by a board. commission
hshed by a overnmcnt or municipality: or other body cslab(o) a supply of a ser icc of registering
any properly or
el ng any do;ument in a property registration
system,
(6) a supply of a scr ice of the filing
or procuring of a
docurncrit in a court.
(r) a supply of a licence. permit, quota or
tight
(other than such a right supplied in rcspcm of similar
thc importation ol'lcoholic be eragcs),
(d) a supply of a service of providing information
in
respect of, or of any c«rtilicate or other document
cvidenc.
ing, Ibe vital slatistics. residency. mtizenship
or right Io
vote of any person. Ihc registration of
scrvicc provided by thc go ernment or any person for anY
any other status of
any person,

22. A supply of a service made
by or on
govern,ncnt or municipahty. or by an organizationbehalf of a
designs lcd
by rhc Mmister to bc a municipalny I'or
thc
sectian, of installing, repairing or maintainingpurposes of this
a water distri.
bmion, sc «rage or drainage system that is
for
occupams and owners of real property situated inthc use ol'all
geographic area, but not including a supply of a a particular
service for
hich a separate charge is made to the
or maintaining any part of Ihe system rempirnt of repairing
that is (or thc solec usc
us
oof the occupants ur own«rs of
a p" nicular parcel of real
properly

m
se

lo

le
ns

GST Memorandum 300-4
39. As well, a supply made by a person of a service
of providing care and supervision to a resident of an

institution established and operated by the person for
the purpose of providing such service and of
pro~dding a place of residence for children or disab!ed
or underprivileged individuals is exempt from the
GST.
40. More information is available in GST MEMORANDUM 100-4-4, "CHILD AND PERSONAL CARE
SERVICES".

Memorandum TPS 300-4

19

39. De meme, la fourniture par une personne de
services qui consistent 3 assurer la garde et la
surveillance des residents d'un 4tablissement
constitu4 et exp)oit4 par la personne en vue d'offrir
de tele services, ainsi qu'ur. lieu de residence, 4 des
enfants ou 4 des particuliers handicap6s ou
d4favoris6s, est exonerge de la TPS.

Pour plus de renseignements 4 ce sujet, consulter le MKMORANDtIM SUR LA TPS 300-4-4.

40.

«SERVICES DE GARDE D'KNFANTS ET DE SOINS
PERSONNELS««

Legal Aid Services

Services d'aide juridique

41. The supply of legal aid services provided under
a legal aid plan administered by or under the authority
of a provincial or territorial government and made by
the person responsible for administering the plan is
exempt from the GST.

41. La fourniture de services juridiques, rendus dans
le cadre d'un programme d'aide juridique administre
ou autorisg par un gouvernement provincial, et qui
est effectu4e par l'administrateur du programme est
exonkr4e de la TPS.

42. More detai!s are available in GST MEMORANDUM 300-4-5, "LEGAL AID SERVICES".

42.

Public Sector Bodies

Organismes du secteur public

43. Certain supplies made by public sector bodies
are exempt t om the GST.

43.

General Exemption for Charities

Exoneration generale applicable aux organismes de
bienfaisance

All supplies of personal property and services
by charities are exempt from the GST, exc~e~tf r the
f~o)lowin list of s~ulie which include supplies of
a type generally nrade by commercial businesses:

Toutes les fournitures de biens et de services
effectuees par des organismes de bienfaisance sant
exonerees de la TPS, a l'exclusion des fournitures
figurant dans la liste suivante qui ne sont genera)ament pas effectu4es par des entreprises commer-

44.

Pour plus de renseignements 4 ce sujet, consulter le MEMORANDUM SUR LA TPS 300-4-5,
«SERVICES O'AIDE JURIDIQUK».

Certaines fournitures executees par des organismes du secteur public sont exonerees de la TPS.

ciales:
(o) a zero-rated supply which is made for more

a)

une fourniture detaxge qui est rea)isee pour
une contreps tic autre que symbolique:

deemed upplies (i.e., any supply deemed
to have been made by the charity);

b)

les fournitures reput4es (4 savoir, toute fouruiture consideree comme ayant 6th exkcutge

personal property (including capital

c)

than nominal consideration;

(b)

(c)

property) which was previously used in a
commercial activity carried on by the
charity;

August 1990

par I'organisme de bienfaisance);
les biens meubles (y compris les immobilisa-

tions) qui etaient anterieurement utilises
dans le cadre d'une activite commerciale
mense par un organisme de bienfaisance;

J))i f(

() &991

GST Memorandum 300-4

Memorandum TPS 300-4

new goods acquired or produced for resale
purposes (other than goods that were used
by a person other than the charity, or
donated goods) and any service supplied by
the charity in respect of those goods, other
than such property or such a service
supplied by the charity under a contract for
catering;

d) les nouveaux biens acquis ou produits en
vue d'une revente (4 I'exclusion des biens

property supplied by the charity under a
contract for catering services for private
functions or events;

e)

les biens fournis par un organisme de bienfaisance aux termes d'un contrat de services
de traiteur dans le cadre de ceremonies ou
d'6venements a caractere prive;

N short-term rentals of personal property in

f)

la location a court terme (pour une dur4e de
moins d'un r ois) de biens meubles et
simu!tankment, d'immeubles, telle que la
location d'un laboratoire de photo et de
materiel de developpement;

admissions to a niece of amusement. including museums, recreational complexes,
theatres anddjinga halls, and memberships
to recreattonaITaciltties or places of amusement (A special exemption for admissions
to places of amusement at vvhich the
principal activity is the placing of bets or the
playing of games of chance is provided
under section 5, Part VI of Schedule V to the
Act.);

g)

les droits d'entree dans des lieux de divertissement ou dans des 4tablissements tels
que les musees, s complexes recreatifs, les

services of performing artists ivhere the
supply is made to a person who makes
taxable supplies of admissions in respect of
the performance, e.g., a symphony orchestra
supplies its services to an opera company;

h) les services d'artistes ex6cutants au profit
d'une personne qui risalise des fournitures
taxables 4 partir des droits d'entree de la

(d)

(e)

conjunction with short-term rentals (less
than one month) of real property [e.g., the
rental of a photo lab and processing
equipment);

(g)

(h)

(i)

(j)

(k)

(I)

ai~

qui ktaient utilisks par une personne autre
que 1'organisme de bienfaisance, ou de biens
recus sous forme de don) et tout service (4
I'exclusion de services de traiteur executes
aux termes d'un contrat), qui se rapporte a
ces biens et qui est rendu par un organisme
de bienfaisance;

1

thdgtres, les sal)es de bingo et les casinos (les
droits d'entree dans des lieux de divertissement ou la principale activite est de parier
ou de participer a des jeux de hasard sont
vistas par une e. oneration, aux termes de
1'article 5 de la partie VI de 1'annexe V de
la Loi);

representation, par exemple, un orchestre
symphonique fournissant ses services 6 une
compagnie d'opera;
i)

les services d'enseignement et de surveillance d'une activit4 rgcrgative ou athigtique;

sales of raffle or break-open tickets (A special
exemption for these is provided under
sectior. 5.I of Part VI of Schedule V, Exempt
Supplies.];

j)

la vente de billets de loterie ou en pochette
(ces ventes sont vis6es 4 I'article 5.1 de la
partie VI de 1'annexe V, Fournitures

certain instructional services supplied by a
vocational school, a school authority, a
public college or universit; (Specific
exemptions for educational services are
contained in Part III of Schedule V, Exempt
Supplies.]; and

k)

certains services d'enseignement fournis par
une i!co)e de formation professionnelle, une
administration scolaire, un collgge public ou
une universite (les exonkrations spgcifiques
s'appliquant aux services d'enseignement
sent dnumerges dans la partie III de
I'annexe V, Fournitures exonisrees);

admissions to seminars, conferences or
similar events provided by a public college
or university.

I)

les droits d'entree 9 des colloques, conf4rences ou sutras r6unions analogues
organ takes par une untversitk ou un collgge.

instruction or supervision in a recreational

August 1990

y:

exonkrees, d'une exoneration speciale);

g ]99)

aout 1990

GST Memorandum 300-4

21

Memorandum TPS 300-4

Volunteer Exemption for Charities

Exoneration des bdnevoles pour les organismes de
bienfaisance

43, Where a charity supplies property or services in
the course of a business of making supplies of such
property or such a service or in the course af an
activity that is not part cf an on-going business, the
supplies are exempt if, overall, the day-to-day

45. Larsqu'un organisms de bienfaisance fournit
des biens ou des services dans le cadre d'une entreprise au d'une acttvit4 ne I'aisant pss partie de ses
activities courantes, ces faurnitures sant exeat'!rees si,
de faqon generale, les functions administratives
courantes et les autres fonctions permettant la tenue
de la manifestation ou de I'activite sont principalement (a 90 p. 100 ou plus) executees par des
b6nevoles.

4th In addition, where a charity establishes a
program that does not meet the overall volunteer test
but, in the course of that prog m, the charity suppl.'es
property or services that consist of a series of classes
or other activities af which the non-administrative
functions are performed exclusively by volunteers
(90 per cent or more), then the supplies are exempt

40. En outre, lorsqu'un organisme de bienfaisance
met sur pied un programme qui, de facon gengrale,
ne rgpond pas aux crithres applicables aux bengvoles,
mais qui, au cours de son d4roulement, est apped 4
faurnir 0 I'organisms I'occasion de dispenser une
serie de cours ou d'autres activitks dont les aspects
non administratifs sant canfi4s exclusivement 4 des
ben4voles [90 p. 100 ou plus), de tel)ca prestations
sont exonerees.

These exemptions do not apply in the case of:

47. L'exoneration applicable aux benevoles ne
s'applique pas dans les cas suivants:

administrative and other functions involved in
carrying on the business ar activity are performed exclusively (meaning 90 per cent or more] by volunteers,

from the GST.
47.

(a) zero-rated supplies provided for mr

nominal consideratian;

an

(b)

supplies considered to have been made by
the charity as a result of the change of use
of property;

(c)

supplies of personal property (including
capital property) previously used in a
commercial activity of the rharity;

(d) admissions ta gambling activities, unless the
event is carried out exclusively (i.e., 90 per
cent or more) by volunteers, and in the case
of a bingo or casino event. the games are not
held in a commercial hall or other place used

a)

la remise de fournitures detaxees effectuee
pour une contrepartie symbolique;

b)

les fournitures reputees etre effectu4es par
I'organisme de bienfaisance 4 la suite du
changement d'utilisation d'un bien;

c)

les fournitures de biens meubles (y compris
d'immabilisations) utilisees dans le cadre
d'une activite commerciale de I'organisme
de bienfaisance;

d)

les activitds de jeux d'argent, sauf si ces
activites sont effectuees exclusive!nant
(c'st-4-dire a 90 p. 100 ou plus) par des
benevoles et, dans le cas d'un bingo ou d'un
casino, si les jeux n'ont pas lieu dans des
salles commerciales ou d'autres endraits
generalement reserves 4 la tenue de tele jeux;
les ventes d'immeubles.

principally far conducting gambling

activities;

(e) sales of real property.

e)

Certain Fund-Raising Activities by Volunteers

Certaines campagnes de financement men4es par des
b4nevoles

48. Other public sector bodies such as nan-profit

43. Lvautres organismes du secteur public, comms
les organismes 5 but nan 1ucratif, entreprennent souvent des campagnes de financement analogues 4
celles des organismes de bienfaisance. Les ventes
effectuees par de tais organismes sant exane!4es
lorsqu'il ne s'agit pas d'entreprises dans lesquelles
les vendeurs sont des benevales et si la valeur des

orgsnizat! ons undertake fund-raising activities similar
ta those af charities. The sales made Ly such orga.!izations, otherwise than in the course of a business,
where all the salespersons are volunteers, are exempt
if the consideratian for each item sold does not exceed
$ 5 in value and is nat sold at an event where similar

August 1990
JAN

-8 199

0

GST Memorandum 300-4

0

Memorandum TPS 300-4

22

supplies are made by persons in the business of
selling such property (for example, sa'ss of food on
a fair ground). Sales of alcoholic beverages and
tobacco products do not qualify far this exemption.

articles vendus n'est pas sup6rieure a 5 $ et si res
articles ne sant pas vendue 0 1'occasion d'une
manifestation ou des personnes, dont 1'entreprise consiste 4 vendre des biens semblables, exercent )cur
activit6 (vents de nourriture dans une foire, par
exemple). L'exongration na ."app! ique pas 4 la vente
de boissons a)coolis4es ni de tabac.

Gambling Activities

Jeux d'argent

The supply of an admission to a gambling
activity by a public sector body is exempt from the
GST if the events are carried out exclusively [90 per
cent or more) by volunteers and, in the case of a bingo
or casino, the game is not conducted in premises or
at a place, ircluding any temporary structure, that is
used primarily for the purposes of conducting
gambling activities.

49. La fourniture des droits d'entr4e 5 des jeux
d'argent executee par un organisms du secteur public
est exoneree si ces jeux sont organis4s exclusivement
par des benevales [90 p. 100 ou plus) et, s'l s'agit
d'un bingo ou d'un casino, ne se tiennent pas dans
des locaux commerciaux ou dans tout autre lieu [y
compris les lieux amenaghs temporairement) utilises
principalement pour la tenue de jeux d'argent.

A supply made by a charity or nan-profit
crganization [other than a provincial or interprovincial lottery corporation) of a right to play or
participate in a game of chance (e.g., raffles and
bingos) is exempt from the CST, The supply by a
charity or nan-profit organization of a right to play
or participate in a game of chance run by the
above-mentioned lottery corporations is excluded

50.

49.

50.

from this exemption.

La fourniture par un organisme de bienfaisance
ou un organisme a but non lucratif (a 1'exclusion

d'une societ4 provinciale ou interprovinciale responsable des loteries) du droit de jouer ou de participer
a un jeu de hasard (par exemple, les loteries et les
bingos], est exaneree de la TPS. Toutefois, cette
exoneration ne s'applique pas au droit de jouer ou de
participer a des jeux de hasard organtsks par les
soci4tgs respansables des loteries mentionnees
prkcedemment.

The supply by a charity or nan-profit
organization (other than a provincial or interprovincial lottery corporation) of a service of taking
a bet on a game of chance is exempt (e.g„casinos).

51. La fourniture d'un service consistent 9 prendre
les paris dans le cadre de jeux de hasard, par exemple
un casino, qui est effectuge par un orgsnisme de bien-

The supply bv anyone of a service of taking a
bet on a horse race is exempt.

52. La fourniture d'un service effectu4e par qui-

51.

faisance ou par un organisme 4 but non lucratif (a
1'exclusion d'une soc!4t6 provinciale ou interprovinciale respansable des loteries), est exoneree.

52.

conque et qui consiste 5 prendre des paris lors d'une
course de chevaux, est exon4r6e.

Nominal Consideration

Contrepartie symbolique

53. Certain supplies made by public service bodies
or public sector bodies for consideration which does
not exceed the direct cost of the supplies and supplies

Certaines fournitures effectu4es par des organismes de services publica ou des organismes du
secteur public, pour une contrepartie qui ne d4passe
pas leur cout direct, et les fournitures qui sant
gkn4ra)ement faites a titre gratuit, sont exon4r4es de
la TPS.

that are made for no consideration are exempt from
the GST.

53.

acket 1990

August 1990
JJ!N — 9 '1991

THE CGRPORATIOH OF THE
CITY GF PORT COQUITLAM
MEMGRAHDUM

December 13, 1990

Janna Taylor, Parks 5 Recreat1on Director

TG:

K.

FROM:

Larry J. Hheeler, Recreation Manager

SUBJECT:

Civic Recognit1on

—

PoCo Marlins Swim Club

Recommendationc

of names attached)

(11st
that the resident members placec
It is recommended tlam
in the top three
who
Club
Swim
Mar11ns
of the Port Coqui
be recognized
Championships
Swim
in their event(s ) at the Prov1nc1al
by C1ty

Council.

Purpose/Problem:
recommendat1on for

provide a
purpose of this report is toRecreat1on
Committee regard1ng the
and
Parks
the
considerat1on by
Recogni t1on received from the Port
attached application 1'or Civic
the Port Coquitlam
Coquitlam marlins Swim Club and endorsed by
Amateur Athletic Assoc1ation.

The

Discussion/Justification:
attached page placed n the top three
The ndividual s listed on the
the Provinc1al Swim Champ1onsh1ps
ln their part1cular event(s) at
The 1ndividuals listed on the
T ail earlier th1s year.
h ld
appropriate f01"
of Port Coqu1tlam.
attached page are res1dentsthese
Recognition
young athletes with Civic
City Council to recognize
1

1

I's

1

Awards.

Sumaary/Conclusion:
T he
1

page finished 1n the top three
1nd1viduals 11sted on the attached
Champ1onships.
their respective events at the Provinc1al Swim

LJH/pg
F11e No:

403.13

JAN- n 1gg1

j

(

Pert Cequitlam Amataul ANletic Association
3VS
mom

P.O. BOX 132

cooumia

e

PORT COQUITLAM, B.C. V3C

ssaee a

November 20, 1990

Larry Wheeler
Port Coquitlam Parks and Recreation Dept.
2253 Leigh Square
Port Coquitlam, B.C.
V3C 388

Dear Larry,

from the PoCo Narlins Swim Club
please see the attached ofrequest
of the Provincial championships.
winners
their
for recognition by council,
arrangements and advise the
Would you please make the apprtpriate
to me.
a
Narlins of the details. Please, also folnlard copy

Thank you

~

Yours

truly,

c,Sf'~'.
Catherine Bowen,
Secretary

1IJAN

8 1991

Post GfBce Box No. 3
B.C. V3C 3VS
Coctuitlarn,
Port

October 20,1990

Port Caquit 1am
Amateur Athletic
Association
Box 132
P.O
Port Coquit 1am, B. C.
V3C

3V5

Attention: Mr. Bob Sutter:
placed 1st, 2nd and
The Fallowing PaCo Marlins swimmers
in Trail.
Championships
swim
3rd

at the 1990 Provincial

Kevin Reynolds

—

metre Backstroke Gold
Regianal Free Relay Gold
Gold
Regional Medley Relay
Gold,
100 mecre Backscroke
and a new Provincial - Record
Gold
100 mecre Butterfly
Gold
Relay
Free
Regional
— Gold
Relay
Medley
Regional
—

100

—

—

Allan Reynolds

—

—

Nicole Fidler

100 mecre
200 mecre

Breaststroke
.

X.M.

—

—

Gold

Gold

metre freestyle Bronze
ReginetrlFree Rel.ay Gold
— Silver
Regional Medley RelayBronze
Div. 7 Free Relay
would pass Chis informatian
lie would appreciate iC if yau
these swimmers may be recon to the cicy council so thee
ognized.
—

50

—

—

Yours truly.
C. Dutton

Secretary

JAN- o lggl

CIVIC RECOGN?TION

1.

The recipient must he or must have been a resident of Port
Coquitl tun for at least six months prior to the nomination for the
award.

2.

No person or group of persons shall receive the award more than
once for each specific award class.

3.

Any person may nominate an individual or group of individuals by
completing a nomination form, returning it to the Parks &
Recreation Department who will present it to Council.

4.

A majority vote of Council is required to authorize presentation of
an award except for "Recognition" when approve of the Mayor will

suffice.
5.

An award or awards will not be necessarily be awarded each year.

A.

Sportst May be awarded to an individual or team who places first,
second or third at the highest Provincial level or for equivalent
achiever. tent.

B.

Arts A Sciencest May be awarded to an individual or group of
indiv iduals wno achieves the highest Provincial level or equivalent
recognition for a work of art, perfonnance, composition, scientific
achievement or simdar work.

C.

Community Service: May be awarded to an individual or group of
individuals who performs an outstanding service to the City, the
Province of Canada or who, over a period of years served the City,
the Province, or Canada in an outstanding manner.

D.

Ileriss: May be awarded to an individual or group of individuals
who show outstanding herotsin in the protection of life and/or
property.

E.

Recognitiou: May be awarde&I to recognize Wedding
Anniversaries, Birthdays, or other personal milestones reached by
City residents; or, if applicable by clubs or organizations.

,n g

JAN

- 8 j991

Of/i~e ej tke- Pleyar — THE CITY OF PORT CO(}UITLAM
2580 Shaugthnessy Street.
Port Coqu!tlam. B.C. VBC 2AB

Fax 464-3524
Phone 941-5411

December 12, 1990

Mr. John Peters
21 — 2433 Kelly Avenue

Port Coquitlam, B.C.

V30 1Y3

Dear Mr. Peters:
Thank you for your letter or December 8, 1990

regarding the PoCo Trail.

Your thoughts about our PoCo Trail are shared

by

all your fellow citizens.

copy of your letter has been sent to the City's Parks and
Recreation
Committee for investigation and report.
A

I appreciate your writing to me.
Yours sincerely,

Mayor Len Traboulay

c.c.t

Ald. M.A. Tt.ompson
Ald. M.J. Gordon
K. Janna

Taylor'AN
—

8 1991

~)
-7Q g

, j3C
":,","I'EC

f

c': "
~ai
N,
1

3

f990

P

&a~

n

H~

a,

&a~ - & 89'I

THE CORPORATION OF
THE

CITY OF PORT COQUITLAM

MEMORANDUM

January 6,

1991

TO:

K.

FROM:

Larry J. Whee)er, Recreation

SUBJECT:

Janna Taylor, Parks Bt
Recreation Director

PoCo Figure

Manager

Skating Proposal

Recommendation:

It is recommended that the
oqu

g

Parks and Recreat1on
Committee approve the
lgure Skating Club's plan
to install the new
n t e i'ollowing
four locations:
am

s

1)

Over the music room.

2)

On a

platform to be built

Music Room and the Mabbett on the east wall between the
Room storage
orage area.
p atform to be built in
the corner of the northeast
wall, where the Mabbett
Room storage and the
Room arena wall meet.
Mabbeti

of'nd
4)

the dehumidifier platform
at the north
r wes t corner
the arena.

Or.

that the Port Coquitlam Figure
g. o

~

Skatin
a
Club
u
b e requested
r
to
e proposed platf'ormsng for
approval

by

the Parks &

Purpose/Problem:
The purpose of

this report

is to provide information
recommendatlon for
and a
by th e P ar,s
k and Recreation
Committee regarding consideration
the proposed locati
c
ons f or t h e four new
spotlightss bein
eing purchased
ur
by the Port
Background Information:

Coquitlam Figure Skating Club.

At the September )3, 1990
committee meeting, thee P ar
Recreation Committee dealt regular
k s and
wi
with a request
re u
from the Port Coqui tlam
a ng
u that the C'lub be
permitted to purchase and
ns all four spotlights.
Th1s request was
following cond1tions:
approved ww1th th e

*

That the

lights be 1nstal ed
mutually agreeable
locations, with the Parks and atRecreation
Committee
1

having final approval,
That upon instal 1at1on, these lights wi
to the City of Port Coquitlam,

1 1

be turned over

relevant information to this request has been attached
to this
report for your perusal .

All

Since that time, representat1ves tram the
F1gure Skating Club have
staff to discuss possible locations,
and the mutually agreed
is being proposed for consideration
by the Parks and

met with
upon solut1on

'( ~-."~EL
LJN/pg

File No: 406. 3 5 1201.3
c.c.
Bev Irvine, Area Supervisor
— Paul
Jackson, Foreman III Arena
—