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63 results (showing 31-60)

  • Subject: Assessment
  • Subject: Credit
  • Subject: Estimates
  • Subject: Taxes
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Open Letter

Year: 1924

Summary: An argument that the Toronto government is too decentralized and not efficient enough to discuss pension and other benefit expansions before reorganizing more efficiently.

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.

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.

Municipal Taxation And Assessment

Year: 1922

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

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 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 Men And Women

Year: 1947

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

Market Value Reassessment A Study Of The Theory And Practice And The Results

Year: 1970

Summary: Study of the completed basic reassessment at market value in Mississauga. Explains the procedures and difficulties involved in market value assessment.

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.

Is The Income Tax As We Know It In Toronto...?

Year: 1918

Summary: Charts the rate of increase in property and business assessment and assessment of incomes, from 1909-1918.

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.

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.

High Taxation Is Hard Enough To Bear... Inequitable Taxation Is Not Only Hard To Bear

Year: 1918

Summary: Inequitable taxation is worse than high and just taxation, because it gives unfair advantages to certain parties over others. A Provincial Commission for the Equalization of Assessments is a potential solution.

Has The Amount Of Municipal Taxation Anything To Do With The Industrial Standing Of A City?

Year: 1922

Summary: Outlines the relationship between level of taxation and dominance of industry. Argues that high taxes are a great threat to industrialization.

From The Standpoint Of The Public Corporations Exist In Order To Give Service

Year: 1927

Summary: Highlights City's Council's control on the prices of services in the city, provided privately or publicly, through taxation. Highlghts issues of municipal economy which may be a concern in the upcoming elections, including the efficiency of the Board of Education, and whether or not services can be improved when costs are reduced.

Four Test Questions As To The Desirability Of Any Mode Of Taxation

Year: 1918

Summary: Four test questions as to the desirability of any mode taxation: is it equitable; is it convenient to collect; can it be collected economically; and is it conducive to the public benefit? Explores the application of these questions to the Ontario business tax, with the conclusion that it is unsatisfactory.

First Things First

Year: 1933

Summary: Analysis of taxation figures from 1927-1932.

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.

Civic Credit

Year: 1933

Summary: Highlights Toronto's strong credit position, and urges citizens to call upon their representatives to reduce the tax burden, so that business and industry can continue to grow.

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.

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.

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.

Citizens Control Of The Citizen's Business

Year: 1924

Summary: Argues that the tax burden is increasing while the ability of residents to pay is not, and the municipality is not being run efficiently enough.

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: 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.

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.

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.

A Retail Sales Tax For Ontario

Year: 1961

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

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.

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