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53 results (showing 1-30)

  • Subject: Taxes
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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.

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.

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.

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 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.

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)

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.

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.

Open Letter: Two Mill Levy For Capital Purposes

Year: 1957

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

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.

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.

Monthly Letter To Men And Women

Year: 1947

Summary: Discusses the taxation of governmentally owned public utilities and crown companies, and increased structural efficiency in the municipality.

In 1915, The Bureau Raised The Question When Is A Tax Rate Not A Tax Rate? Perhaps The Question Should Have Been When Is The Official Tax Rate Not The Real Tax Rate

Year: 1945

Summary: Provides civic budget figures for recent years. Notes that the measure of the tax rate does not always indicate the true tax burden, and that civic budget omissions can often lead to greater personal expenditures by the taxpayers.

Estimated Current Revenues For 1940 (In Comparison With Those Of 1930 And 1939)

Year: 1940

Summary: Provides the estimated current revenues for the 1940 civic budget. Outlines expenditures and the tax rate. Raises questions as to whether all city departments are as efficient and as adequately mechanized as they could be.

Open Letter To The Citizens And Taxpayers Of Toronto

Year: 1940

Summary: Suggests that the expected tax increase due to spending costs and debt would be a mistake at a time of war.

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.

The Tax Burden On Real Property

Year: 1936

Summary: Outlines the high and rising cost of taxation on real estate. Argues that the city may soon find itself with empty homes that cannot provide revenue. Suggests the reduction of expenditures by cutting the salaries of city workers, centralized purchasing, centralized accounting, and a long-term city budget.

The Municipal Corporation Of Toronto (Part. 2) Taxation And Morality

Year: 1935

Summary: Details the way in which taxpayer money is spent and the need for more responsible use thereof. Argues that inefficient use of taypayer funds is in effect a theft, and that politicians should be more careful, and appoint employees and city workers based on merit, not patronage.

Open Letter

Year: 1935

Summary: This Open Letter objects to raising tax rate and calls for finding other ways to reduce expenditure.

Notwithstanding

Year: 1934

Summary: Argues that the reduction in the number of citizens able to pay taxes (due to the Depression) requires close scrutiny of the city services. Reforms to improve efficiency are suggested.

First Things First

Year: 1933

Summary: Analysis of taxation figures from 1927-1932.

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.

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.

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