Year: 1919
Summary: City budget estimates and analysis for 1919, prepared for the purposes of encouraging citizen engagement with city council and budget matters.
Year: 1944
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.
Year: 1918
Summary: Compares differences between municipalities in tax assessment appeals. Discusses the need for well-paid tax assessors who are able to accurately and efficiently assess property taxes.
Year: 1933
Summary: Outlines the effects of the Great Depression on the citizen's ability to pay taxes and what should be done with the tax code in order to address this problem.
Year: 1936
Summary: Highlights the need for better balance between budget and revenue and better matching of taxation with the ability to pay.
Year: 1966
Summary: Calculation of the level of revenue lost due to property tax exemptions.
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.
Summary: Argues that civic expenditure should be reduced, to accommodate the effects of the Great Depression on citizen's ability to pay taxes.
Year: 1938
Summary: In this Open Letter, The Bureau claims that proposed city legislation to change the calculations of sinking fund rates will actually reduce the city's ability to handle debt.
Summary: Analysis of taxation figures from 1927-1932.
Year: 1959
Summary: Suggests that assessment law and assessment practice should be modified to ensure equity in real property assessment.
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.
Year: 1957
Summary: The Bureau indicates its support of a temporary increase in tax rates.
Year: 1948
Summary: Discusses presenting budget estimates prior to the elections, as an act of good governance and accountability.
Year: 1934
Summary: The budgetary troubles in light of the Depression and the need for transparency regarding the working conditions of the civic service.
Summary: An open letter to citizens, with hopes for a more balanced, a reduced tax burden, and vigorous planning to be made in the areas of sewage disposal, civic improvements, and slum clearances in 1936.
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.
Year: 1937
Summary: A summary of the various reports regarding the city's financial state. Some highlights of these reports include details on the housing issue, and how city planning was essential to the success of new the new housing programme.
Summary: Outlines planned revenue sources for 1917, and intended expenditure on municipal services.
Summary: Opposition to income tax hike that could cause tax flight and impose uneven burdens on different municipalities and between provinces.
Year: 1925
Summary: Comparison of public expenditures on services and ordinary taxes in Toronto and Montreal. Also takes into account total municipal debt for each city.
Year: 1967
Summary: Discusses how Toronto has a high total expenditure per capita in comparison to other Canadian cities.
Summary: Four conditions for municipal financial difficulties: overestimating revenue; underestimating expenditures; charging to capital account what should be paid from current revenues; and operating revenue producing departments at a loss.
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.
Year: 1922
Summary: Outlines the tax burden and the implications of the new budget in 1922.
Year: 1930
Summary: Tabulated comparison of estimated civic expenditures from 1928-1930, analyzed according to objects of expenditure, and comments.
Summary: Outlines the responsibilities for managing and auditing the budget within the municipal government.
Summary: Provides the major figures for the 1937 budget including debts and expenditures.
Year: 1935
Summary: This Open Letter suggests that there are only two ways to balance the budget: increasing revenue or cutting spending.
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.