Development Fees and Charges

Development charge funds may only be used for the purpose for which they are collected. 

Development charges are based on the methodology that existing taxpayers should not be liable for the capital costs of new growth. At the same time, new taxpayers should not have to contribute more than the net capital cost attributable to growth in order to maintain current levels of municipal services. 

By-law 2019-49 imposes separate and distinct development charges:  

You may be required to pay development charges for land development or redevelopment projects if you are: 

Development charges are payable in equal annual installments for rental and non-profit housing, and institutional development.  The installments begin on the earlier of building permit issuance and first occupancy and continue for 5 years for rental housing and institutional development and 20 years for non-profit housing. 

For all other development, the default timing of payment is building permit issuance. 

Where any development charge, or part thereof, remains unpaid after the due date, the amount unpaid will be added to the tax roll and will be collected in the same manner as taxes.  

a) residential; 

b) non-residential; or  

c) mixed use. 

NOTE:  Please refer to By-law 2019-49 for the rules associated with the calculation of each type of development.  

The development charge payable is the charge that would be determined under the by-law on: 

commencing in 2021, without amendment to the by-law, in accordance with the regulations if approved by the Finance and Corporate Services Committee and Muskoka District Council. 

a) a non-residential farm building or structure; 

b) a cemetery and burial sites; 

c) development described in sections 2(3) of the Development Charges Act; 

d) buildings or structures owned and occupied by and used for the purposes of a municipality;  

e) buildings or structures owned and occupied by and used by a Board of Education;  

f) buildings or structures owned by a hospital approved as a public hospital;  

g) buildings or structures owned and occupied by a college of applied arts and technology or university; 

h) non-profit long term care homes; and 

i)the enlargement of an existing industrial building provided the enlargement is less than 50% of the existing floor area. 

Please contact The District Municipality of Muskoka for further information on eligibility for development charge exemptions: 

Phone:  705-645-2231  

            1-800-461-4210