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99 results (showing 1-30)

  • Subject: Assessment
  • Subject: Audit
  • Subject: Capital
  • Subject: Credit
  • Subject: Debt
  • Subject: Deficit
  • Subject: Estimates
  • Subject: Expenditure
  • Subject: Property Tax
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City Auditing - Story No. 2: Write To Your Alderman

Year: 1915

Summary: Action has not been taken by City Council re: the report on City Accounting, and citizens are urged to write to their local alderman about this issue. This bulletin is in response to a letter from a citizen re: Bulletin no. 38.

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 Two

Year: 1914

Summary: Montreal had an $175,000 advantage over Toronto in net revenue of bond sales in 1913. The rapid relevant decline of Toronto prices is cause for concern.

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.

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.

City Budget Story No. 6

Year: 1921

Summary: Advocates the speeding up of Estimates and the establishment of an earlier date for the payment of the first instalment of taxes. Call on the citizens to vote/act on these issues in the upcoming election.

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.

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.

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.

Toronto Grows Story No.1

Year: 1931

Summary: Tabulated comparison of increases in taxation vs. voter turnout.

The City Budget Estimates: Cutting According To Plan Versus Slashing At Random

Year: 1920

Summary: Outline of suggested stages in preparing and passing budget estimates, and list of advantages this would secure.

City Of Toronto Estimated Revenue And Expenditures For 1933 Out Of Taxation, Subsections, Other General Revenues And Proceeds From Sale Of Short Term Debentures For Unemployment Relief. Budget Story No. 3

Year: 1933

Summary: Tabulated comparison of estimated civic expenditures from 1928-1933, analyzed according to objects of expenditure, and comments.

City Of Toronto Estimated Revenue And Expenditures For 1933 Out Of Taxation, Educational Subsections, Other General Revenues And Estimated Proceeds Of The Issue Of Short Term Debentures For Unemployment Relief. Budget Story No. 2

Year: 1933

Summary: Povides a tabulated comparison of annual estimated expenditure from 1927-1933.

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.

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.

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.

When Is A Tax Rate Not A Tax Rate?

Year: 1915

Summary: $7.86 of per capita tax dollars were spent on Toronto's debt payments in 1914. Advocating decreasing expenditure and increasing revenue from sources other than taxation.

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.

Is It Enough To Believe That An Authorization To Incur Indebtedness Is Justified? OR Should We, As Citizens, Find Out And KNOW WHY It Is Justified?

Year: 1914

Summary: Five provisions in Bill No. 45 "An Act Respecting the City of Toronto" specify emergency use of funds without informing electors or ratepayers. Taxpayers should inquire into the reason for all proposed expenditure.

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 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 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.

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.

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.

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.

What Citizen Co-Operation Through A Bureau Of Municipal Research Has Done Elsewhere It Can Do In Toronto

Year: 1914

Summary: Outlines financial savings in Cincinnati as a result of citizen support of a Bureau Municipal Research. Argues that there is potential for similar change in Toronto.

A Retail Sales Tax For Ontario

Year: 1961

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

Every Little Bond Has Debt Charges Of Its Own

Year: 1916

Summary: Charts the growth in debt charges vs. population growth, revealing the increased financial burden on individuals. Bond issues are linked to debt charges and the city's income.

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.

Municipal Taxation And Assessment

Year: 1922

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

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Bureau of Municipal Research
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