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.
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.
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.
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: 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.
Year: 1946
Summary: Outlines estimated revenues and expenditures in the 1946 civic budget. Details how money is raised and spent.
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: Argues that Toronto's spending needs are manageable with current taxation levels if greater efficiency is achieved.
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.
Year: 1947
Summary: Discusses the taxation of governmentally owned public utilities and crown companies, and increased structural efficiency in the municipality.
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.
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: Describes the need for fair reassessment of private and business property tax rates, and a better functioning Board of Control.
Year: 1948
Summary: Considers the role of the Board of Assessors responsible for re-examining tax properties in the city.
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.
Summary: Discusses presenting budget estimates prior to the elections, as an act of good governance and accountability.
Year: 1949
Summary: Better accountability in budget making requires more transparency in information and more clarity regarding tax assessments.
Year: 1951
Summary: Argues there is need to reduce public expenditure.
Summary: Analysis of Board of Education structure, authority and expenditure in light of public controversy about their current level of expenditure.
Year: 1952
Summary: Examines capital borrowing, the controls on it and the uses for such funding.
Year: 1957
Summary: The Bureau indicates its support of a temporary increase in tax rates.
Year: 1958
Summary: Analysis of city debt, its distribution and planning for overcoming it.
Year: 1959
Summary: Suggests that assessment law and assessment practice should be modified to ensure equity in real property assessment.
Summary: Bureau successfully advocated changes in legislation to end tax exemptions to property owners.
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.
Year: 1961
Summary: Analyzes the development of the Ontario Retail Sales tax provincially.
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.
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.
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.
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.