I don't know if it's enforced but we do have one...

The permit costs $35.00 and is valid for three years, according to the website. There was no mention of a fine for violations.

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2.1A Cats
2.1A.1 Owner Obligations
2.1A.1.1 Every owner of a cat must:

(a) ensure that such cat bears sufficient identification to enable any person finding the cat to contact the owner;

(b) where such cat is actually or apparently over six months of age, ensure that such cat has been spayed or neutered, as applicable, by a veterinarian, unless the owner holds a valid cat breeding permit for the cat; and

(c) ensure that where such cat is not spayed or neutered, such cat is not permitted to be running at large.

2.1A.1.2 The identification required under clause (a) of subsection 2.1A.1.1 may take the orm of, but is not limited to, a collar and tag, tattoo, or microchip implant.

2.1A.2 Cat Breeding Permits

2.1A.2.1 Every owner of an un-spayed cat who offers to sell, give away,or otherwise transfer ownership or dispose of the offspring of such cat must:

(a) obtain a cat breeding permit in accordance with the provisions of subsection 2.1A.2.2; and
(b) include the number of such cat breeding permit in any advertisement regarding the offspring.

2.1A.2.2 The Contractor may:

(a) prescribe the form of application required by any person who wishes to obtain a cat breeding permit; and

(b) upon receiving an appropriate application form and the fees for a cat breeding permit specified in Schedule A, issue a cat breeding permit, valid for a period of three years from the date of issuance.

2.1A.2.3 The penalty for violating clause (c) of subsection 2.1A.1.1 may be waived by the Contractor, upon having been provided proof, within 30 days after the date the citation was issued, that the cat has been spayed or neutered.