TAX DEDUCTIBLE COMMEMORATIVE BENCH PROGRAMME

Sam Smith Park has been losing a number of benches over the past few years due to wear and tear and sometimes vandalism.  The Parks Department's budget is tight and the replacement of those benches and the addition of, hopefully, more will take time.

Maybe this is something that you or someone you know might consider ........ 

The City's Commemorative Tree and Bench Program invites the public to pay tribute to a person, group or occasion by purchasing a park bench or tree for installation in a public park.  Fees are considered to be donations and are tax deductible.

Click here for a link to the programme.

Requests
Any person wishing to donate a tree or bench in a City park must complete a CT&B Program Request form from Parks, Forestry, & Recreation. For spring planting the application deadline is April 1. For fall planting the application deadline is September 1.
 
Fees
The CT&B Program covers its costs with an application fee of $738.00 for a commemorative tree and an application fee of $2,530.00 for a commemorative bench. The existing bench application fee of $1,753.00 will be charged when a commemorative plaque is added to an existing bench.

Plaques
Plaques will be provided for both commemorative trees and benches at no additional cost and will be provided after installation is completed.

Tree Species
Commemorative trees will be hardwoods (50-millimeter caliper) and conifers (250-centimeter height) with few exceptions.

Replacements
Commemorative Trees will be replaced by the City, at no charge to the applicant, within five years of the original planting date or a subsequent replanting date if required. Commemorative benches and associated plaques will be maintained by the City for a maximum of 10 years and 2 years respectively, at no cost to the applicant. Bench repair/replacement after 10 years will be at the City's discretion. Plaque repair/replacement after 2 years will be charged to the applicant.

Location
The approved location of a planting site or bench installation depends on proposed future development within a park, the location of underground utilities, and other site restrictions. Some parks may already be at capacity and therefore a tree or bench may not be made available for such a park. Tree planting or bench installation dates cannot be specified due to weather, grower supply, parks construction and special events situations.
Choice of tree species, planting sites, and bench installation sites are subject to City approval. If a planting location and/or tree species or bench location cannot be mutually agreed upon, the application fee will be refunded.

Tax Deductible
The donation is tax deductible. Due date for a tax deductible receipt for the current year is December 1st.
  
Procedure 
Please complete the Commemorative Tree and Bench Program Request Form, submit along with a cheque or money order payable to 'Treasurer, City of Toronto' and submit to the address indicated on the form.
Written confirmation will follow after installation is completed. For further information on this program please contact Ruby Goulart at (416) 395-6028 or email commemorativeprogram@toronto.ca.