Off-site Levies

What is an Off-site Levy? 

The Municipal Government Act, RSA 2000, c M-26 (MGA), provides several tools that allow a municipality to implement a “user pay” approach to new infrastructure. One of these tools is the implementation of an Off‑Site Levy (OSL) regime. An OSL regime allows a municipality to recover capital costs of certain types of municipal infrastructure based on the degree of benefit the development will receive from the infrastructure. 

Current Engagement 

In recent years, Alberta has experienced near-record population growth. Ensuring growth in the housing supply to keep pace with population and maintain affordability is a priority of governments at all levels.   

Starting in March 2025, Alberta Municipal Affairs began hosting Enabling Growth and Affordability meetings with administrative representatives of ABmunis, RMA, BILD Alberta, Mid-sized Cities Mayors Caucus (MCMC) and the cities of Edmonton and Calgary. The goal of ABmunis' participation in these meetings is to align and amplify the voices of municipalities and promote the hard work that municipalities of all sizes are doing to enable housing development.    

Off-site levies were the focus of a meeting held on July 22nd. A discussion guide was distributed to participants that day to guide discussions. Based on that meeting, ABmunis administration has drafted this submission to Municipal Affairs, which is due August 5. ABmunis Board will review the submission at their August 22 Board meeting. Any amendments will be shared with Municipal Affairs and used to inform our ongoing advocacy on this topic.   

ABmunis welcomes feedback from members on our approach to off-site levies. Simply email Advocacy [at] abmunis.ca (Advocacy[at]abmunis[dot]ca) with off-site levy feedback in the subject line. 

Off-Site Levies Manual 

In 2019, Alberta Municipalities and RMA engaged Brownlee LLP to develop Off-Site Levies: A Municipality’s Manual for Capital Cost Recovery Due to New Development. This manual provides municipalities with an overview of off-site levies, including changes made to the scope and reporting on off-site levies through amendments to the MGA and the Off-Site Levies Regulation. The manual also provides a step-by-step approach to implementing an off-site levy regime, including financial and reporting requirements.