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236 results (showing 1-30)

  • Subject: Assessment
  • Subject: Audit
  • Subject: Budget
  • Subject: Capital
  • Subject: Credit
  • Subject: Debt
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Understanding The Impact Of Section 63 On Commercial Property Taxes

Year: 1983

Summary: Discusses the province's adoption of Section 63 of the Assessment Act. Section 63 aims to base assessment on market value but not allow shifts in the tax burden between residential, commercial and industrial properties.

Budgeting--Not A Metro Forte

Year: 1974

Summary: Discusses challenges of Metro budgeting and recommendations for change.

Property Taxation And Land Development

Year: 1973

Summary: Investigates the effects of property tax on land use planning. Suggests possible alternative tax structures for Ontario.

Changes In Municipal Grants For 1973

Year: 1973

Summary: New structure of provincial transfers to municipalities are vague and have contradictory goals.

A Paradox In Assessment Reform

Year: 1970

Summary: Assesses the reform in property taxation and the paradox created by the more advanced legislation being applied in a context where the assessment practices are far behind.

Market Value Reassessment A Study Of The Theory And Practice And The Results

Year: 1970

Summary: Study of the completed basic reassessment at market value in Mississauga. Explains the procedures and difficulties involved in market value assessment.

Report Special Tax Conference Report Of The Ontario Committee On Taxation

Year: 1968

Summary: Report of the Ontario Committee on Taxes with the joint participation of the Bureau of Municipal Research and the Canadian Tax foundation - compiles the papers presented at the Special Tax Conference. Papers and discussion concern federal, provincial and municipal taxes, property taxes, tax exemptions, school board finance, sales taxes, municipal debt, and taxes on certain industries

Local Government And The Report Of The Ontario Committee On Taxation

Year: 1968

Summary: Summarizes the Report of the Ontario Committee on Taxation, with emphasis on assumptions, conclusions, and recommendations pertaining to municipal government.

Expenditures For Non Self-Sustaining Functions And Services- Toronto And Six Major Canadian Cities

Year: 1967

Summary: Discusses how Toronto has a high total expenditure per capita in comparison to other Canadian cities.

Source Of Current Revenue--Toronto And Six Major Canadian Cities

Year: 1967

Summary: Discusses how Toronto relies much more heavily on property and business tax in comparison to other Canadian cities.

Property Tax Exemptions- Erosion Of The Tax Base

Year: 1966

Summary: Calculation of the level of revenue lost due to property tax exemptions.

Assessment-The Recurrent Controversy

Year: 1966

Summary: Explains the complex residential assessment function in Metro, so that ratepayers can gain greater understanding of the valuation and appeal procedures.

Capital Workers Programming In Metro

Year: 1966

Summary: Presents data on capital expenditure in Toronto. Provides recommendations to improve capital works programming and debt management functions.

Financing Metro-Additional Sources Of Revenue

Year: 1965

Summary: Examines additional means by which Metro's municipal services might be financed.

A Report On The Taxation Of Personal Property Including Stock-In -Trade

Year: 1964

Summary: A report submitted to the Ontario Committee of Taxation, regarding taxation of personal property and stock in trade. Includes a brief history of taxation and tax reform in Ontario, a summary of property taxes in other provinces, and in the United States, and estimated property tax revenues for Ontario in 1963.

A Report On License, Permit And User Fees In Ontario

Year: 1964

Summary: A survey of license, permit, and user fees in Ontario - how and why these fees are charged, how these fees differ from taxes, how fees should be spent, the importance of fees as a municipal revenue source and some of the problems associated with the use of fees.

A Report On Local Improvement Works And Taxes In Ontario

Year: 1964

Summary: A report on local improvement and works taxes. Details how and why local improvement acts are initiated, the process of accepting or rejecting local improvement taxes, how special assessments are levied, how costs for local improvements are split and who may be exempt from these taxes and fees.

The Impact Of Property Taxes In Metro

Year: 1964

Summary: Reproduces extracts of arguments in a Bureau brief in support of the broadening Metro's revenue base. Emphasizes property taxation.

Public Finance In Metropolitan Toronto And Region The Submission Of The Bureau Of Municipal Research To The Ontario Committee On Taxation

Year: 1963

Summary: A report submitted to the Ontario Committee of Taxation, proposing that Toronto/Hamilton need special taxation arrangements, a broadening of the municipal revenue base, and that a closer partnership between municipal and provincial governments is needed to better manage shared responsibilities (eg. education, hospitals, highways, public transit)

A Review Of Municipal Tax Exemptions

Year: 1963

Summary: Examines exemption from property taxation. Considers property owned municipally, provincially, and federally, as well as partial graded, and religious and charitable exemptions.

Bulletin: Trends In Municipal Business Taxation

Year: 1962

Summary: Commercial taxpayers in Ontario pay a greater proportionate share of municipal taxes than other types of ratepayers. Statistical evidence shows that the difference in rates levied to residential and commercial taxpayers has increased.

BMR News Briefs

Year: 1961

Summary: Appointment of new Bureau Director; Ontario Municipal Association petition to the province to change legislation so that businesses pay for their share in common spaces - halls, parking etc.

Impact Of The Retail Sales Tax On Ontario's School Boards

Year: 1961

Summary: A report proposing that municipal school boards be exempt from the new provincial sales tax when purchasing school supplies. The report also considers the added complication that provincial revenues make up a large part of school funding.

A Retail Sales Tax For Ontario

Year: 1961

Summary: Analyzes the development of the Ontario Retail Sales tax provincially.

BMR News Brief: Metro Debt Distribution Cause For Concern

Year: 1960

Summary: Criticism of the debt and borrowing policy of Toronto's Metropolitan Federation.

Civic Affairs: The Canadian Experience With Payments In Lieu Of Taxes

Year: 1960

Summary: Scan of all Canadian provinces and the Federal government's systems of paying for property occupied in cities in ways other than property taxes.

BMR News Briefs

Year: 1959

Summary: Bureau successfully advocated changes in legislation to end tax exemptions to property owners.

The Prospects Of Equity In Property Assessment

Year: 1959

Summary: Suggests that assessment law and assessment practice should be modified to ensure equity in real property assessment.

Bulletin: Metropolitan Debt Story

Year: 1958

Summary: Analysis of city debt, its distribution and planning for overcoming it.

Open Letter: Two Mill Levy For Capital Purposes

Year: 1957

Summary: The Bureau indicates its support of a temporary increase in tax rates.

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Bureau of Municipal Research
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