The following statements, adopted by the Heritage Toronto Board, recognize the essential unity between cultural and natural heritage features (Heritage) and provide a foundation for heritage conservation in the City of Toronto. 

Definitions

Heritage may include immovable features in a variety of forms such as:

• structures, including buildings, a group of building, ruins, engineering works and bridges;
• sites including archaeological localities (e.g., the remains of aboriginal villages, camps and early Canadian settlements), battlegrounds, cemeteries, quarries, rock formations, and rare species habitats;
• areas including streetcars, neighbourhoods, gardens, lakes, rivers and other natural, scenic, and cultural landscapes.

Heritage may include movable features, such as:

• artifacts, specimens and documents, which are easily "detachable" and can be transported from place to place.

Heritage may also be intangible and include, for example:

• traditional beliefs and values, attitudes, behaviours, skills, speech, narratives, names, events and ceremonies.

Principles are assertions that provide the foundation for social and political conduct.

Principles

The involvement of the community is fundamental to the indentification, evaluation, interpretation and commemoration of Heritage within the City.

A comprehensive inventory of Heritage in the City, based on detailed research, is essential to understanding its location, value and integrity.

Acknowledgment and respect for the value and integrity of Heritage in the development and property management processes, is best realized through a co-ordinated planning approach and an open dialogue between citizens, owners, developers, consultants, city staff and councillors, at the earliest opportunity and always prior to the issuance of any formal approvals.

Protection of Heritage is preferred in any planning and design context. Where comprehensive protection is not feasible, the least destructive form of intervention is essential.

An understanding and appreciation of the value of Heritage are best achieved through interpretation and communication.