Off-site levies are charges developers pay to fund infrastructure improvements beyond their development boundaries but necessary to support new growth. Unlike on-site improvements that serve only the development, off-site infrastructure includes arterial roads, trunk sewers, water mains, and other regional facilities serving multiple developments. Provincial legislation authorizes off-site levies and may prescribe calculation methodologies. Levies help ensure growth pays for itself rather than burdening existing taxpayers with infrastructure costs. Municipalities establish levy rates and geographic areas for collection. Developers incorporate levy costs into project economics, ultimately reflected in home or commercial property prices.