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160 results (showing 1-30)

  • Subject: Assessment
  • Subject: Budget
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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.

Budgeting--Not A Metro Forte

Year: 1974

Summary: Discusses challenges of Metro budgeting and recommendations for change.

Changes In Municipal Grants For 1973

Year: 1973

Summary: New structure of provincial transfers to municipalities are vague and have contradictory goals.

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.

Expenditures For Non Self-Sustaining Functions And Services- Toronto And Six Major Canadian Cities

Year: 1967

Summary: Discusses how Toronto has a high total expenditure per capita in comparison to other Canadian cities.

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.

Bulletin: Metropolitan Debt Story

Year: 1958

Summary: Analysis of city debt, its distribution and planning for overcoming it.

Open Letter: Responsibility For Capital Borrowing

Year: 1952

Summary: Examines capital borrowing, the controls on it and the uses for such funding.

Open Letter: Strengthening The Board Of Education

Year: 1951

Summary: Analysis of Board of Education structure, authority and expenditure in light of public controversy about their current level of expenditure.

Open Letter: Control Over Civic Spending

Year: 1951

Summary: Argues there is need to reduce public expenditure.

Open Letter: Budget Background

Year: 1949

Summary: Better accountability in budget making requires more transparency in information and more clarity regarding tax assessments.

Open Letter: Budgets Before Elections

Year: 1948

Summary: Discusses presenting budget estimates prior to the elections, as an act of good governance and accountability.

Monthly Letter To The Citizens

Year: 1948

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.

Toronto's Civic Budget For 1947

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.

Monthly Letter To Men And Women

Year: 1947

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.

Toronto's Civic Budget For 1946 Story No.3

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.

Monthly Letter To Members, Supporters And All Citizens

Year: 1946

Summary: Argues that Toronto's spending needs are manageable with current taxation levels if greater efficiency is achieved.

Toronto's Civic Budget For 1946

Year: 1946

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.

Toronto Budget Estimates For 1946

Year: 1946

Summary: Outlines estimated revenues and expenditures in the 1946 civic budget. Details how money is raised and spent.

Toronto's City Budget For 1945 Story No. 3

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.

Toronto's 1945 Budget Story No. 2

Year: 1945

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.

Toronto Budget For 1945 Current Revenue And Expenditure Where The Money Comes From And Where The Money Goes To Story No.1

Year: 1945

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.

Toronto's Current Budget 1944 Estimated Revenue And Expenditure $34,968,251 Story No.3

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.

Toronto's Current Budget, 1944 Estimated Revenue And Expenditure $34,968,251 Story No.2

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.

Toronto Budget For 1944 Current Revenue And Expenditure

Year: 1944

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.

1943 City Budget Story No.3

Year: 1943

Summary: Analyzes main objects of expenditure such as salaries, wages, and other expenses for the 1943 civic budget. Notes that despite decrease in general expenditure, the salaries and wages bill of the civic service as increased. Recommends the amalgamation of certain city departments in order to increase efficiency.

1943 City Budget Story No.2

Year: 1943

Summary: Outlines estimated expenditures analyzed by the cost of main function to be met out by taxation for the 1943 budget. Calls for the city to establish a reserve of credit and a programme of work to meet post-war needs. Also advocates for better city planning and highlights a need for more housing.

Open Letter To The Citizens Of Toronto (Budget Story No.1-1943)

Year: 1943

Summary: Highlights recent debt charges, surplus, and provincial subsidies in the 1943 budget. Also provides some draft estimates of expenditures and revenue. Advocates for calculated spending in war time.

1942 City Budget Story No.3

Year: 1942

Summary: Analyzes main objects of expenditure such as salaries, wages, and other expenses for the 1942 civic budget. Highlights a need for more efficient provision of city services and allocation of whatever possible to the war effort including civic service workers. Questions whether or not further retrenchments and economies are possible.

1942 City Budget Story No.2

Year: 1942

Summary: Outlines estimated expenditures analyzed by the cost of main function to be met out by taxation for the 1942 budget. Advocates for monthly calculations to promote accountability. Calls for a departmentalization survey to be carried out at once.

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