• < Back to Bureau of Municipal Research
  • Back to top
  • Report a Bug
  • New Search
...

Search

Browse by Theme ?

Good Governance
Government Institutions
Infrastructure and Urban Development
Internal Documents
Municipal Finance
Public Services
Social, Economic, and Environmental Conditions

Filter by

Subject

Clear Filters

Tag

View all 109 Tags View less Tags

Format

Year

Sort by

Popularity Title A-Z Title Z-A Date (ascending) Date (descending)

84 results (showing 1-30)

  • Subject: Assessment
  • Subject: Audit
  • Subject: Capital
  • Subject: Credit
  • Subject: Debt
  • Subject: Deficit
  • Subject: Estimates
  • Subject: Property Tax
  • Subject: Revenue
  • Subject: Taxes
  • Clear All Filters

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.

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.

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 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.

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.

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 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.

A Retail Sales Tax For Ontario

Year: 1961

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

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.

BMR News Briefs

Year: 1959

Summary: Bureau successfully advocated changes in legislation to end tax exemptions to property owners.

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.

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.

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.

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.

BMR News Brief: Metro Debt Distribution Cause For Concern

Year: 1960

Summary: Criticism of the debt and borrowing policy of Toronto's Metropolitan Federation.

Provisional Directory Of Ratepayers' Association Of Toronto

Year: 1925

Summary: A list of Toronto's ratepayers associations, along with the proviso that informed citizens should become active in their local ratepayers associations

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.

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 Unpaid Taxes For 1911, 1912, And 1913 Aggregated On May 1St, 1914 $1,744,599.12

Year: 1914

Summary: If the tax rolls for any year could be closed within twelve months, interest losses and cost of tax collection could be cut in two. This bulletin provides supporting financial statistics.

Municipal Taxation And Assessment

Year: 1922

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

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 Mill

Year: 1928

Summary: School tax mill rates.

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.

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)

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.

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.

The Modified Single Tax Proposal

Year: 1923

Summary: Outlines issues of proposed tax reform and jurisdictional comparison with other places around the world, with the conclusion from the bureau that changing tax schemes does not necessarily reduce the tax burden.

1 2 3 Next ›

Bureau of Municipal Research
a project by the Urban Policy Lab