CFBB 2018 Budget Delegation – December 6, 2017


Good afternoon Madam Mayor Councillors and City Staff,

My name is Chris Bejnar, Co-Chair of Citizens For a Better Brampton.

Two weeks ago Doug Bryden and I participated in the cities latest strategic planning workshop FutureReadyBrampton. An inspiring event hosted by world renowned urban planner Larry Beasley. CFBB contributed positively by submitting over 40 ideas and comments as a group as well as at least 20 individual submissions from group members.

This strategic process generated many positive ideas and visions for our city from many proud, diverse and hardworking citizens. Unfortunately one important detail was missing from this grand plan and vision, FUNDING. Not just funding from the Federal and Provincial governments but contributions from the investors and landlords of our city, who are benefitting financially, but not contributing to our future prosperity. A funding issue that CFBB believes is one of the most important challenges facing this city moving forward.

We all want and support projects like a University and Innovation Centre, new recreational facilities, parks, libraries, the Riverwalk and desperately needed additional healthcare facilities. These initiatives are for the benefit of ALL residents, but cannot continue to be funded on the backs of just the property tax payers alone with enormous city property tax hikes of 3.7%, 5.4% and 4.6%. As Jim McCarter boldly stated in his 2015 financial review, the more residents we have, the higher operational costs there will be. There is a direct relationship. We need to find a way to somehow mitigate those costs.

We are encouraged that in this year’s budget there are funds allocated for a Secondary Unit task force. We believe that there needs to be clarification as to what the mandate of this task force will be, how many staff will be allocated to this project and what goals they will try to accomplish. This is a good first step in our opinion, but we need much more.

Mayor Jeffery, back in 2011, you were one of the cabinet Ministers of the McGuinty Liberal government when Bill 140 was introduced and passed, becoming law on January 1, 2012. A Bill that unfairly passed the burden onto municipalities to allow all secondary units. This Bill passed without ANY financial or legislative assistance to the municipalities from the Province. As a result cities like Brampton with a disproportionate percentage of residential tax base revenue have been negatively impacted. Honest hardworking property tax payers who do not have a secondary unit have been left unfairly subsidizing all of the landlords/investors’ tenants by this Bill. With one of the fastest growing populations in Canada, we simply have not received our fair share of funding for infrastructure, healthcare and transit to support the influx of new residents. What’s concerning is that we don’t even know what our true population is or how many unregistered secondary units there are? Is it 30,000 units? A fellow advocacy group Brampton Beats was quoted in the Toronto Star back in June claiming that we could possibly have 100,000 more residents than our official population states. How are we to plan a future ready city when we don’t even know our true population? Unfortunately many landlords and investors have taken advantage of this legislation. They have been circumventing the existing rules and by-laws of our city to create wealth for themselves while honest hardworking taxpayers who do not have a secondary unit must try and budget for significant property tax increases double or triple the rate of inflation. This is simply not sustainable, it is not fair.

For the record I and CFBB members believe that secondary units are a vital and necessary form of affordable housing for our city. There is no argument here. Hopefully we all can agree that secondary units need to be safe, properly registered, and somehow contribute to the future prosperity of our city. Bill 140 needs to be amended to ensure that these basic conditions are met and that municipalities have the powers to enforce or create additional revenue.

Let me highlight an actual example documented by one of our members with a neighbour’s home.  I believe that several Councillors, city staff, and by-law enforcement have all been made aware of this particular situation. Even though everything was reported, pictures taken, many e-mails and calls exchanged, this secondary unit, to our knowledge, still has not been properly registered and there has not been ONE extra tax dollar collected from the property owners over the past year.

If any Council member would want an exact address with copies of all e-mails, we can make them available confidentially.

Let’s review this Example:

  • this 3000 sq. ft. single family residential home in the McLaughlin and Queen area of our city was sold by the original owner in the Fall of 2016 for close to $800,000 dollars.
  • the new owners moved in December 2016 and immediately began work on widening the driveway without a permit and to an illegal size. A wider driveway that contributes to storm run-off and detracts from the streetscape of the neighbourhood.
  • Work immediately began on digging a below grade entrance through the garage into the basement without a permit. Our member had extreme difficulty getting By-Law to respond to calls and emails regarding the digging of the entrance as most of the work was done on weekends when inspectors are not working. As a result of the complaints the new owners decided to sell, discouraged that the existing neighbours were “not cooperating”.
  • Home sold again on May 17 2017 for close to $1 million. What I would also like to highlight is the Province collected approximately $35,000 in Land Tax revenue from the 2 sales transactions of the property within a 12 month period; the city has received zero dollars.
  • We were informed that 2 brothers jointly bought the home.
  • We were informed that 2 brothers and their wives, 1 young child and the parents of the brothers live in the upper portion of the house. That’s 7 residents.
  • We were informed that there are at least 5 renters in the basement.  Two young couples and one of their sisters. That’s 5 more residents.
  • 5 cars park in the driveway.
  • Recently 1 car was parking on the front lawn and began driving over the adjoining neighbour’s lawn to exit the driveway.
  • To our knowledge, the secondary unit still has not been registered with the City.
  • Property taxes as per the MLS listing were only $5,854.00 per year working out to just $487 per resident.
  • So we have 12 residents living in the home. This could easily increase to 15 if more children are born to the families who live on the upper levels of the home. 12 residents living in the home with property taxes collected based on a single family residential assessment. How many times is something like this being duplicated across the city? As well, investors/landlords are collecting rental income that in many cases is not being reported accurately on their CRA income tax returns further compounding tax revenue losses.

Tenants help pay the mortgage, as well as, help offset the costs of home ownership by providing landlords the ability to mitigate these significant property tax hikes. How about our seniors living on fixed incomes, or couples who have a large mortgage and are trying to put their kids through university or college? How are they expected to cope with these increases?

Ask yourselves if this is a sustainable path for Brampton’s future?  We just completed a process to make Brampton #FutureReady. What we also need is a workshop titled #FutureProsperity if we are serious about solving this problem. We cannot keep counting on the property tax payers who do not have a secondary unit to keep subsidizing city initiatives with tax increases double or triple times the inflation rate! It’s not sustainable and it’s not fair.

We believe a potential solution could be to create a new tax rate for all residential dwellings with a secondary unit. As well, we need to place the responsibility on the homeowner to prove to the city that they do or do not have an unregistered secondary unit, not the other way around. New categories could be created like single detached/secondary, semi-detached secondary and town home/secondary all with slightly higher tax rates. The goal would be to collect an additional $200-$300 in annual tax revenues from these income producing residential properties. Imagine how an additional $250 in annual fees for every secondary unit in this city could contribute to city coffers. If a landlord collects $1,000 per month for a secondary unit, that’s $12,000 per year! Would it not be reasonable for that same landlord to pay $250 annually to help offset those higher operational costs that his tenants create? To help keep property taxes in line with the rate of inflation? We thinks so, hopefully Council does as well.

Now we don’t have time to read all of my Budget delegation from last year, so I will highlight just one paragraph. A year ago I said that,

“We need this Council to aggressively call out the Province for the poor planning of healthcare in Brampton and to immediately call on the Province to begin the RFP process for a fully funded Phase 2 of Peel Memorial that will include a second ER and a minimum of 250+ in-patient beds. It’s about time we start to become a bit more aggressive with this government or any future provincial government for the needs of our diverse, dynamic and growing city”

Sounds familiar?

All of the recent media attention has clearly showed that Brampton has been neglected by this provincial government. The delivery of adequate Healthcare is the responsibility of the Province, not the municipality. It is a need, not a want! So why did we as Bramptonians need to convince the province? Why did we need to commit to a $60 million property tax levy so that healthcare could return to the closed Peel Memorial site, thus ending speculation of a potential sale of the site?

Why did the province not recognize the shortage of beds and lack of ER capacity when for years advocacy groups such as ours and experts said we desperately needed them? As we all can agree, healthcare is a right for our citizens. The data and evidence that has recently been reported in the media has been loud and clear that we simply need more beds and ER capacity for our growing city.

In our opinion this provincial government has been negligent in providing the quality of healthcare this city desperately needs. It has been negligent in properly funding our fast growing population.

Therefore we are suggesting that this Council draft a resolution demanding that once the tax levy concludes in 2019, the $60 million collected from the hard working property tax payers of this city be reimbursed by the Province. After all, it’s the province’s responsibility to fund hospitals and build them where they are needed the most.

Our claim is not so farfetched. If Toronto residents didn’t have to pay a tax levy for the $300 million redevelopment of William Osler’s Etobicoke General Campus, then why did Brampton property taxpayers have to pay a tax levy to convince the province to re-build Peel Memorial? How is that OK? Once reimbursed, the $60 million could then be used to help offset future property tax increases or be used for city building initiatives like the University and Innovation Centre substantially decreasing the proposed property tax hikes.

If time permits, I would also like to discuss two more important budget items.

How much legal fees and staff resources have been spent to date to fight the Inzola lawsuit? Are there any provisions for these costs in the 2018 budget? Were the recent cost awards totalling hundreds of thousands of dollars against the city covered by the insurance company or did taxpayers foot the bill? Will staff confirm that the city’s insurance will cover the full costs of any financial awards if the city loses the court case, scheduled to go to trial in the spring?  From what has been reported to date, taxpayers have every reason to be concerned. We require that staff provide assurances in writing that taxpayers are protected.

Finally, my Co-Chair Doug Bryden delegated at the November 28, 2016 budget committee meeting asking for Mayor Jeffrey to be open and transparent about her staff compliment, what their job descriptions were, how much they were paid and if they were contracted or salaried employees. Madam Mayor, you did promise at last year’s budget committee with Councillor Sprovieri also commenting on this subject. It’s been over a year now and we have yet to see your office provide these details. CFBB believe that taxpayers have the right to know what your staff does and how much they are paid in light of these substantial property tax hikes. Will you finally commit to provide this information?

Update: Mayor Jeffery’s office responded to CFBB’s second request dated November 14, 2017 the day before the final budget council meeting. Job descriptions were provided, however important information was missing such as; the salary or salary range of each position, confirmation if the position was contract or salary, as well as, an updated organizational chart.


Brampton – 2040 Vision – Doug Bryden

The weekend workshop involving professional planners from here and beyond, dedicated City staff, and a group of talented and dedicated public contributors of their ideas and opinions, was a most worthwhile and thought provoking event. Discussions revolved around and focused on the following categories:



Historic Downtown


Arts and Culture

Economic Development


Community Character


At this event, CFBB spent a significant amount of time working on the Historic Downtown focus group, working with planners to incorporate some of our ideas which are well known in the community. Success was measured, but discussions on our input were respected, appreciated and recorded. We shall have to wait and see in early February next year whether we were able to convince those responsible for information assembly, analysis, and summarizing, that our focus, for example, on a pedestrian focus downtown and outer and inner ring road traffic controls will be considered of merit. It would appear that our desire to have the proposed University located downtown in the Rosalea Park area, and attached to the long awaited Riverwalk Etobicoke revitalization project, was supported by a number of other people. But, of course, the site location is really up to the University and other levels of government.

Takeaways from the weekend workshop:

1) The focus tended to interpret “Future Ready” as what we would like to see Brampton look like in 2040. So there was no real emphasis on a shorter time frame for the future – in other words discussing ideas and comments that could be implemented in the short term.

2) As we have been touting for the last three years particularly, the completion of the Riverwalk and the revitalization of the Etobicoke Creek from Church Street to Nanwood and beyond would unlock the redevelopment of the downtown by removing the flood plain threat and its restriction on meaningful construction and growth. The good news is that we learned that engineering plans are now moving quickly on Riverwalk and costing estimates are underway for a hoped for presentation to Council next March. And, the TRCA have been positively involved in the discussions.

3) The 77-23 imbalance of the Residential/Commercial assessment base, something that CFBB has had much to say about since our founding 5 years ago, is clearly recognized as a problem requiring a specific strategy in the short term to overcome its negative impact on the community. Brampton must focus on attracting commercial office development which in turn will provide work opportunities and jobs for Bramptonians who reside here but are employed elsewhere. Clearly, obtaining and providing excellent, fast and convenient transportation is essential which will allow Brampton to be seen as a legitimate alternative location for satellite, branch and head office facilities. GO upgrades, track electrification, and removal of freight traffic restrictions are absolutely key to any strategy to enhance our competitiveness.

In simple terms, Brampton must integrate all its social, economic and marketing thinking on less acceptance of “here there” (live work, the present status quo) to more “here here” in order to start to correct the assessment imbalance. And that appears to be recognized as a must focus.

4) As shown time and again over the weekend workshop, the resilience, the energy, the level of discourse, and the ideas and opinions expressed indicated an amazing enthusiasm for the future of Brampton as a local, Canadian, indeed international hub for innovation, education and opportunity. There was seemingly a melding of cultures focused on respect and a certain “constructive impatience” to get down to work, and make a difference.

Doug Bryden Co-Chair


CFBB’s response to Minister of Health announcement- November 9th, 2017


We are always pleased to hear when Brampton’s healthcare needs are being addressed.  However we need to acknowledge that if it wasn’t for Andrea Horvath leader of the Provincial NDP party, taking on Brampton’s dire healthcare situation, conducting  FOI’s to reveal the shocking #’s for lack of beds, the number of hallway patients and funding shortfalls at both BCH and PMC, we would probably not be seeing this “knee jerk” reaction by the Liberal government in full damage control from last week’s news headlines.  They are trying to fix a problem that they created, ignoring the warnings from many. Quite frankly this is too little too late.

The additional 37 temporary beds is more realistic than the 6 beds announced by the Health Minister just a few short weeks ago, angering many and was regarded as an insult to one of the most under-serviced cities for healthcare in Canada. Thankfully, we will now have a more responsible number of temporary beds to help cope with the upcoming flu season.


We also had the Minister of Health make an announcement to commit funding for Phase 2 of PMH, something that CFBB have been advocating for several years now. A vague announcement for “well over 100 beds” with no start date, no dollar amount and most importantly NO Emergency Department.  He even commented that he felt he was “designing this facility” when making his announcement.  It sure sounded like he was still designing most of his plans and funding commitments!  Is there a coincidence to the timing of yesterday’s healthcare motion put forward by Mayor Jeffrey and today’s surprise announcement?  Interesting to see how some negative media headlines and community backlash on social media gets the wheels in motion for commitments that should have been made years ago?


What we really need is for Peel Memorial to become a full service hospital that will cater to our growing needs. 100 – 130 beds is simply not enough for a city of our size and growth.  CFBB will continue to advocate for Phase 2 to be built with a minimum of 250 beds and a second ER department.  Plans need to be fast tracked through the Infrastructure Ontario process without further delay.


As well the announcement for a 3rd healthcare facility is something that Brampton Council, WOHC and the Central West LHIN have already been working together on to allocate the necessary lands for this future facility. Again no time lines or funds were announced today to help get this project moving forward. 


And finally, lets’ not forget that the property tax payers of Brampton have already been contributing $20 million towards Phase 2 of Peel Memorial.  This announcement makes no mention of this fact.  Once again an announcement that promises much, but is short on actual details for funding and timelines. 

  • We need to immediately address the $25 million shortfall in funding  at both Brampton Civic and Peel Memorial.
  • We require Phase 2 for Peel Memorial to be fast tracked through Infrastructure Ontario’s development process with plans for a minimum of 250  patient beds and a 24/7 Emergency Department.
  • We also need immediate funding commitments to begin the design process for a third healthcare facility to be located in N/W Brampton.  A facility that should be fully functional within a 15 year time frame.

Chris Bejnar and Doug Bryden

Co-Chairs CFBB


Citizens for a Better Brampton

June 14, 2017

Corporation of the City of Brampton,

2 Wellington Street West,


Attention: Mayor Linda Jeffrey & Members of City Council

CFBB Brampton Vision – Worth a serious review

Here are some thoughts that are generally not new, but nonetheless have not been given adequate discussion regarding their individual merits, in our opinion.

As an introduction, Brampton’s growth is exploding, and greenfield land availability is in short supply. The emphasis is on residential construction which only worsens our reliance on residential assessment (now at 77%) to fund our municipal operations and local infrastructure capital needs. Brampton has long been a bedroom community for Mississauga and Toronto, reinforced by improved transit options like LRT and GO transportation connections to the commercial offices of those centres. The hope is that with improved connections, it will allow Brampton to become attractive for the commercial development that we so badly need.

As well, Brampton’s diversity in culture and population is making relationships with other emerging market countries like India a splendid opportunity for growth if we take advantage of it.

Negatives holding back commercial office growth development in Brampton:

1) Little market demand because of strength of demand in Mississauga and Toronto particularly (Brampton considered a bedroom community).

2) Slow improvements in frequency of ALL DAY 2 WAY GO service to Toronto.

3) Insufficient higher level government infrastructure funding commitments.

4) Inadequate commitment to funding hospital needs.

5) Poor and questionable Municipal leadership at political and administrative levels, and the overhang of a major lawsuit against the City over the handling of the “competitive dialogue” procurement process and the implementation of the City Hall expansion project.

6) Flood plain exposure and controls impacting entire downtown and its redevelopment.

7) Neanderthal thinking at the TRCA and their compunction to just say no to creative use of valleys and ravines.

8) Brampton bypassed for HSR (High Speed Rail) station stop that will connect Toronto to Windsor and the Innovation Technology Corridor.

9) Lingering negative reputation of cultural diversification.


Positive aspects driving community forward and countering negatives:

1) Exponential growth in population – 9th largest City in Canada and 3rd largest in the GTHA.

2) Although not providing any new hospital beds or a second ER, the opening of the new Peel Memorial Centre for Integrated Health and Wellness, with an Urgent Care Centre, will hopefully take some of the pressure away from Brampton Civic, one of the busiest ER’s in the country.

3) Breadth of the dynamics of cultural diversification and opportunities presented in emerging markets around the world.

4) The close proximity to Pearson International Airport, a world class hub facility catering to airlines around the world with convenient, frequent and direct flights to destinations far and wide.

5) The recent announcement of a new University planned for Brampton, situated close to downtown and adjacent to the Innovation Corridor.

6) Environmental Assessments approved and underway regarding alternative routes for the extension of the LRT to the Brampton Downtown GO station from the Gateway Terminal at Steeles Avenue.

7) Political alignment of all three levels of government representation


CFBB (Citizens for a Better Brampton) Vision for Brampton

(CFBB, formed 6 years ago because of the concern about the misadventures of the Municipal government and the City Hall expansion project)

1) Downtown Brampton has a rich history of successful entrepreneurship and agricultural pursuits which are still evident today in its inner core, with retail facades and heritage structures abounding reflecting its early and vibrant life, first as a farming and mill community, blossoming with the advent of rail connections and eventually now, as the municipal and administrative heart of the wider community, with government, museum, art gallery and theatre facilities. Its growth outside the inner City has been dramatic, and has assumed a modern somewhat atypical urban appearance of residential subdivisions, shopping centres and Malls, and the usual fast food establishments kept alive by the car and sprouting condominium towers nearby. Roads in grid pattern crisscross the landscape and the integration of highways show our commitment to high speed connections and the busyness of society today. Convenient rail and transit connections and frequencies are a constant topic of conversation, as efforts are made to wean us off the reliance on the car – with limited success, even with the much promised guarantee of infrastructure funding.

This picture of our urban landscape, thankfully punctuated by ravines, valleys, and flowered parkettes, is not dissimilar to many Canadian towns across the country. But what is perhaps different, is our simple, now less vibrant inner core, waiting all too patiently for the sound of renewal and refreshment, and excited voices carrying labelled bags scurrying from stores and shops, cafes, bistros and restaurants that provide animation and purpose. And, perhaps the sight of those who bring with them the elan of youth from a nearby university of innovation and creative thinking, mingling with the erstwhile visitor, the destination shopper, and the downtown resident simply undertaking the weekly trip for groceries and servicing needs, will recharge the batteries of yesterday’s heritage, the backbone – indeed the foundation – of earlier downtown Brampton. And together with architecturally sensitive and integrated new development and renovation, our inner core will once again be the attraction that it once was, but this time focused on the pedestrian, safely sequestered from the conflict with buses, cars, and delivery trucks, gridlock exhaust fumes, but easily served by convenient parking in all four quadrants of the downtown.

Yes, this is what our downtown Brampton could become, capitalizing on its heritage to provide the foundation for innovative development of hotels, residences, and destination and service shopping both streetside and sheltered galleria between City Hall and the Downtown GO Mobility Hub, along with environmentally designed and functioning offices for small and creative business for fledgling entrepreneurs and already successful enterprises.


And how could this happen?

1) Create a Downtown Redevelopment Committee or Tsar to oversee all aspects of the renewal, renovation, and refreshment of the Inner core, reporting directly to the City Councillors, with City Planning representation.

2) Ensure that the City will instigate the availability of expropriation procedures to encourage potential property holdouts to be reasonable in sale for the greater good.

3) Prepare an overall Plan for the area which would include developer and architectural inputs, public consultation, and appropriate involvement by all property owners, with appropriate City Hall approvals with time schedule respect and commitment

4) City Hall commitment to a schedule for implementation of basic catalytic public investments, including funding from other levels of government if possible and available

5) Municipal approval of a fair and standard procurement process for calling for private proposals for the development of various land uses as outlined in the Plan, such as hotel, condo, rental apartments, office, parking and retail opportunities

6) Instigate a ring road concept that would encourage non-inner core traffic to circumvent downtown by using an outer ring route – Steeles, Kennedy, Williams and McLaughlin and back to Steeles, thus reducing the gridlock occurring downtown at present

7) For those destined for the inner core and immediately surrounding area, because they live, work, want to shop, or visit, instigate an inner ring – Wellington, Chapel, Nelson, George and back to Wellington – for bus and car traffic, with convenient car parking in underground garages in all four quadrants (three are already built and operating), and one hugely expanded parking facility at the Downtown GO Mobility Hub.

8) Choose to extend the LRT north from Steeles in the centre of Main Street to Nanwood, then tunnel the tracks below the Etobicoke Valley for 1.3 km to the Peel Memorial Centre at Queen, and then elevate the line along Queen West, (joining the future Queen Street LRT) and run it adjacent to the CN Rail line to stop at the Downtown GO Mobility Hub.

9) This LRT routing would have the benefit of serving the new University conveniently and directly if the new University chooses the Rosalea site. As well, the underground excavation through the Valley would produce the soil necessary to berm the sides of the Etobicoke diversion channel designed as a River Walk, and remove the downtown exposure to the flood plain, allowing economical redevelopment to occur in the inner core. And further, it would allow the removal of the garbage dump now grassed over in Centennial Park, with infrastructure improvements completed at the same time, assuming appropriate funding from senior levels of government is committed and available.

10) To preserve the historic look and the heritage properties within the inner core, it is important to redevelop the core with complete sensitivity architecturally, environmentally and technologically. Intensive development needs to be focused on the periphery, such as at the GO Hub or on the west side of George, or on the north side of Nelson, both east and west of Main Street. As well, high density, mixed use projects need to be concentrated at LRT stations so that ridership can be optimized. That suggests that major increases in commercial assessment will have to come from the areas immediately surrounding the LRT stations – at Steeles and Main, at Nanwood and Main, at the Peel Memorial Health & Wellness Centre at Queen and Centre, and at the Downtown GO Mobility Hub.

11) The re-enforcement of the downtown heart of Brampton with new development and renovation of existing structures for re-use will provide a western anchor for the Bramalea City Centre at Dixie and Queen Streets, which would become the eastern anchor of a heavily developed Queen Street corridor, already planned for intensification by City Planning. Increases in commercial assessment can be easily projected with a fair degree of certainty.



Should Brampton choose to accept this vision to shape its future, the following would be accomplished:

1) Brampton would become a world leader in City building for its inner city renewal, reflecting and preserving its past and melding it seamlessly into a new and extraordinarily relevant present and future.

2) Brampton would have rejected trends for starting fresh in City building on open fields, and have recognized that cities are best to preserve their soul, their past, their heritage, their beginnings and use them to champion their future path, their completeness as an evolving urban area of changing attitudes and decisions, and reflecting the trials and tribulations, the good and the not so good for all to see and experience. In other words, showcasing the evolution of our City and its residents.

3) Brampton would be seen to represent a different urban experience at its core, one with character and interest, one that celebrates the pedestrian in the urban core, a sometime throwback to early Scandinavian and European examples that are a delight to the tourist today.

4) Brampton would be seen as a place which shaped its own future by making decisions which reflected the wishes of those who actually inhabit the place and understand how it works, its past, and what its future can be, not dictated to by the insensitive, unknowing and uncaring politicos who see Brampton as a dot on the map, to be connected to other dots on the map with little similarity or commonality by a straight line, spending recklessly taxpayer dollars over which they have stewardship but no responsibility, mortgaging future generations with gay abandon.

Wow! What a vision! Can it be accomplished? Yes, it can. But it will take the commitment of champions working in harmony, with funding and leadership capability to market the concept.

Respectfully submitted,
Doug Bryden – Co-Chair – CFBB