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53 results (showing 1-30)

  • Subject: Taxes
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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.

The Tax Rate And It's Cousins May Their Shadows Grow Less?

Year: 1918

Summary: Outlines factors afffecting Toronto's prosperity and competitiveness as a commercial, industrial and residential city. These factors include the tax rate, the fire-burden rate, the cost of sickness rate, the labour turnover rate, and the charity rate. Suggests improvements in all of these areas, and highlights the need for voters and taxpayers to be engaged and to keep City Hall accountable.

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.

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 Retail Sales Tax For Ontario

Year: 1961

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

City Budget Story No. 3

Year: 1921

Summary: Statistics showing the increase in per capita taxes in Toronto from 1915-1921, along with planned expenditures from taxation.

BMR News Briefs

Year: 1959

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

The Unpaid Taxes For 1911, 1912, And 1913 Aggregated On May 1St, 1914 $1,744,599.12

Year: 1914

Summary: If the tax rolls for any year could be closed within twelve months, interest losses and cost of tax collection could be cut in two. This bulletin provides supporting financial statistics.

Municipal Taxation And Assessment

Year: 1922

Summary: Outlines inequities in tax collection and need for review of taxation business profits

A Mill

Year: 1928

Summary: School tax mill rates.

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.

Provisional Directory Of Ratepayers' Association Of Toronto

Year: 1925

Summary: A list of Toronto's ratepayers associations, along with the proviso that informed citizens should become active in their local ratepayers associations

Monthly Letter To The Citizens Of Toronto

Year: 1948

Summary: Considers the role of the Board of Assessors responsible for re-examining tax properties in the city.

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)

The Modified Single Tax Proposal

Year: 1923

Summary: Outlines issues of proposed tax reform and jurisdictional comparison with other places around the world, with the conclusion from the bureau that changing tax schemes does not necessarily reduce the tax burden.

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

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.

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.

The (Municipal) Government Can Afford Only What The (Municipal) Taxpayers Can Afford

Year: 1932

Summary: Analysis of taxation rates in Toronto. Highlights the fact that capital expenditures seem to have been brought under control, and makes suggestions for cutting costs in the areas of supply purchases and salaries.

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 Tax Rate May Be Reduced

Year: 1917

Summary: Cutting the tax-rate will not reduce taxation in the long-run unless expenditures are also cut. Increasing revenue from other sources (e.g. Exhibition Park) is a possible solution.

Open Letter: Two Mill Levy For Capital Purposes

Year: 1957

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

One Object Lesson In Efficiency

Year: 1915

Summary: Highlights the recent reduction of tax backlogs through the introduction of better record-keeping and accounting practices, outlining the reduced costs to the city. Calls upon the City Treasurer, City Auditor, and Commissioner of Works to adopt the Bureau's suggested accounting reforms.

Monthly Letter To The Citizens Of Toronto

Year: 1947

Summary: Describes the need for fair reassessment of private and business property tax rates, and a better functioning Board of Control.

Open Letter His Worship The Mayor, Members Of The Board Of Control And Aldermen

Year: 1937

Summary: Suggests that the current highest taxes in the history of the city are a result of not following the Bureau's advice in 1933.

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.

The Provincial Assessment Act Story No. 2

Year: 1918

Summary: Discusses the implementation of a new assessment system that separates land value from building value in the assessment and the problems with interpretation and administration of the law that are not uniform.

Open Letter To The Mayor, Members Of The Board Of Control And Aldermen

Year: 1933

Summary: Opposition to income tax hike that could cause tax flight and impose uneven burdens on different municipalities and between provinces.

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.

Property Tax Exemptions- Erosion Of The Tax Base

Year: 1966

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

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Bureau of Municipal Research
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