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236 results (showing 1-30)

  • Subject: Assessment
  • Subject: Audit
  • Subject: Budget
  • Subject: Capital
  • Subject: Credit
  • Subject: Debt
  • Subject: Deficit
  • Subject: Estimates
  • Subject: Expenditure
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"Economy"

Year: 1921

Summary: Advocates an economical approach to expenditure in Toronto.

1938 Civic Budget Story No.1

Year: 1938

Summary: Provides an overview of the civic budget for 1938, including expenditures and the tax rate. The Bureau notes that the 1938 tax rate is the highest on record, probably owing to the costs of direct unemployment relief. The Bureau recommends that the city administration be studied by an outside party, to revise the size of the city council, to abolish or equalize the ward systems, and to increase term limits for city councillors.

1939 City Budget Story No.1

Year: 1939

Summary: Outlines civic budget estimates for 1939, including estimated revenues and expenditures. Discusses the tax rate, as well the ongoing capital project to improve the city's sewage system. Stresses the need for more rigid control of taxation and debt.

1939 City Budget Story No.2

Year: 1939

Summary: Provides classifications for expenditures in the 1939 civic budget. The Bureau argues that expenditure on different services such as fire safety is decreasing while debt payments are increasingly burdening the city. They suggest a thorough and independent survey of all city departments and personnel in order to ensure maximum efficiency.

1940 City Budget Story No.2

Year: 1940

Summary: Provides a classification for expenditures for the 1940 civic budget. Makes recommendations for improving efficiency and oversight of city actions, including the insitution of a personnel survey, the appointment of an unpaid planning committee, and that the board of control and city council frequently consult this planning committee on matters of traffic arteries and all other improvements that can be postponed until after WWII.

1940 City Budget Story No.3

Year: 1940

Summary: Provides estimated expenditures for the 1940 civic budget analyzed by the cost of main function to be met out by taxation. Suggests that civic departments be reduced, and that a city planning committee be established to increase both economy and efficiency.

1941 City Budget Story No. 2

Year: 1941

Summary: Provides classification for expenditures in the 1941 civic budget. Calls for tighter budget management on a monthly instead of annual basis. Suggests that a departmentalization survey take place at once.

1941 City Budget Story No.3

Year: 1941

Summary: Provides estimated current expenditures to be met by taxation and grants for the 1941 civic budget. Suggest increase in city council term length, planning to budget for periods of time greater than one year, the appointment of a planning committee, and reducing the number of wards.

1942 City Budget Story No.2

Year: 1942

Summary: Outlines estimated expenditures analyzed by the cost of main function to be met out by taxation for the 1942 budget. Advocates for monthly calculations to promote accountability. Calls for a departmentalization survey to be carried out at once.

1942 City Budget Story No.3

Year: 1942

Summary: Analyzes main objects of expenditure such as salaries, wages, and other expenses for the 1942 civic budget. Highlights a need for more efficient provision of city services and allocation of whatever possible to the war effort including civic service workers. Questions whether or not further retrenchments and economies are possible.

1943 City Budget Story No.2

Year: 1943

Summary: Outlines estimated expenditures analyzed by the cost of main function to be met out by taxation for the 1943 budget. Calls for the city to establish a reserve of credit and a programme of work to meet post-war needs. Also advocates for better city planning and highlights a need for more housing.

1943 City Budget Story No.3

Year: 1943

Summary: Analyzes main objects of expenditure such as salaries, wages, and other expenses for the 1943 civic budget. Notes that despite decrease in general expenditure, the salaries and wages bill of the civic service as increased. Recommends the amalgamation of certain city departments in order to increase efficiency.

A Dollar Saved In Purchasing Or Utilizing Supplies Is A Dollar Earned Wherewith Additional Civic Service Can Be Purchased Or Taxation Reduced

Year: 1914

Summary: Suggests that metropolitan government in Toronto should establish well-defined plans for the purchase, and use of departmental supplies.

A Mill

Year: 1928

Summary: School tax mill rates.

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.

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.

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 Retail Sales Tax For Ontario

Year: 1961

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

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.

A Stitch In Time Saves Nine

Year: 1934

Summary: Outlines the city's deficits and credit rating coming out of the depression. Suggests that the city should lower the tax rate in order to "get off the backs" of taxpayers and businesses. Suggests cutting the wages of city workers and other ways of finding efficiencies.

An Analysis Of Toronto's Budget For 1916

Year: 1916

Summary: A summary of city of Toronto budget expenditures for 1915 with estimates for the 1916 budget - includes information on expenditures, city revenue and debt, and includes a breakdown of average taxes paid by Toronto citizens. The publication aims to encourage taxpayer and citizen engagement with budgetary concerns, and attempts to educate the reader on how departments estimate their costs from year to year.

An Imaginary Letter From A Hypothetical Correspondence Representing A Real Viewpoint And Illustrated By Some Official Figures

Year: 1926

Summary: Highlights harbour deficits and financial mismanagement of the project.

Assessment

Year: 1916

Summary: A treatise on land assessment reform for the City of Toronto, recommending the power to make assessments on land value be granted to the municipal level of government. Additionally recommends an assessment system that is more cooperative, community based and empirical. Also urges better publicized land assessments to promote equity and fairness in land pricing and sales.

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.

BMR News Brief: Metro Debt Distribution Cause For Concern

Year: 1960

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

BMR News Briefs

Year: 1959

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

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.

Bond Story Number One

Year: 1914

Summary: Provides statistics and data on the sale of municipal bonds in Toronto and Montreal, to emphasize the estimation of bond values.

Bond Story Number Three

Year: 1914

Summary: Diagram showing Toronto's sales of bonds during 1913, in comparison with the average price of Montreal's sales.

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