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.
Year: 1974
Summary: Discusses challenges of Metro budgeting and recommendations for change.
Year: 1973
Summary: New structure of provincial transfers to municipalities are vague and have contradictory goals.
Summary: Investigates the effects of property tax on land use planning. Suggests possible alternative tax structures for Ontario.
Year: 1970
Summary: Study of the completed basic reassessment at market value in Mississauga. Explains the procedures and difficulties involved in market value assessment.
Year: 1967
Summary: Discusses how Toronto has a high total expenditure per capita in comparison to other Canadian cities.
Year: 1966
Summary: Explains the complex residential assessment function in Metro, so that ratepayers can gain greater understanding of the valuation and appeal procedures.
Summary: Presents data on capital expenditure in Toronto. Provides recommendations to improve capital works programming and debt management functions.
Year: 1964
Summary: Reproduces extracts of arguments in a Bureau brief in support of the broadening Metro's revenue base. Emphasizes property taxation.
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.
Year: 1960
Summary: Criticism of the debt and borrowing policy of Toronto's Metropolitan Federation.
Year: 1958
Summary: Analysis of city debt, its distribution and planning for overcoming it.
Year: 1952
Summary: Examines capital borrowing, the controls on it and the uses for such funding.
Year: 1951
Summary: Analysis of Board of Education structure, authority and expenditure in light of public controversy about their current level of expenditure.
Summary: Argues there is need to reduce public expenditure.
Year: 1949
Summary: Better accountability in budget making requires more transparency in information and more clarity regarding tax assessments.
Year: 1948
Summary: Discusses presenting budget estimates prior to the elections, as an act of good governance and accountability.
Summary: Recommends that consultant reports on major financial issues should be made available in a comprehensive form, and that the public be kept informed on the capital costs of the Rapid Transit plan.
Year: 1947
Summary: Provides estimates of expenditures and revenues for the 1947 civic budget. Notes the high costs of salaries and wages, as well as decreasing debt charges.
Summary: New council should be given full legitimacy to make decisions based on budget estimated, but have been forced into merely implementing education decisions of old council.
Year: 1946
Summary: Provides details on estimated expenditures out of taxation and grants for the 1944 civic budget, analyzed according to object of expenditure. Outlines the need for more timely information about the budget prior to elections. Suggests staggered two to three year terms for city councillors.
Summary: Argues that Toronto's spending needs are manageable with current taxation levels if greater efficiency is achieved.
Summary: Provides estimated expenditures for the 1946 civic budget analyzed by the cost of main function to be met out by taxation. Notes an increase on charity and welfare spending. Suggests that Torontonians can do their part to cut costs by keeping the city clean.
Summary: Outlines estimated revenues and expenditures in the 1946 civic budget. Details how money is raised and spent.
Year: 1945
Summary: Provides details on estimated expenditures out of taxation and grants for the 1945 civic budget, analyzed according to object of expenditure. Notes that "other expenses" which includes outlays on supplies increased by largest margin since 1933. Calls for civic budget figures to be shared with the general public before election day.
Summary: Provides estimated expenditures for the 1945 civic budget analyzed by the cost of main function to be met out by taxation. Questions whether city improvements that have been deferred during the war will increase taxation, and if this situation will be made worse by inflation.
Summary: Outlines estimated revenues and expenditures in the 1945 civic budget. Observes that overhead has decreased but that administrative expenses have increased. Raises the question as to whether the 1945 takes into account the expense of much-needed improvement to pavement and sidewalks. Includes the findings of a Bureau of Municipal Research report on departmental regrouping.
Year: 1944
Summary: Provides details on estimated expenditures out of taxation and grants for the 1944 civic budget, analyzed according to object of expenditure. Observes that debt charges have increased. Suggests that budget figures should be made available prior to elections to increase voter interest and turnout. Argues that the 1944 budget shows little evidence that it was formulated based on the post-war needs of Toronto's citizens.
Summary: Provides estimated expenditures for the 1944 civic budget analyzed by the cost of main function to be met out by taxation. Raises questions as to whether or not expenditures will be raised when men return from war and take up their old positions, and if a wartime decrease in personnel has resulted in a corresponding decrease in services.
Summary: Outlines estimated revenues and expenditures in the 1944 civic budget. Observes that city council has been dodging its responsibilities when it comes to releasing budget figures on time. Questions why salaries and wages of city workers have increased.