Footnote 1

Enid Slack and André Côté, Is Toronto Fiscally Healthy? IMFG Perspectives Paper No. 7, 2014, p. 19.

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Footnote 2

Federation of Canadian Municipalities, “Backgrounder: New research—Canada’s housing challenge is also an infrastructure challenge,” 2024. https://fcm.ca/en/news-media/news-release/new-research-canadas-housing-challenge-also-infrastructure-challenge/backgrounder

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Footnote 3

In two provinces – Quebec and Saskatchewan – the provincial government shares a percentage of sales tax revenues with municipalities. Tax sharing is not the same as local taxation, however, because the local government has no control over the tax base or tax rates. It simply receives a portion of provincial taxes; for this reason, the revenue is much the same as a transfer.

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Footnote 4

Enid Slack, How Much Local Fiscal Autonomy Do Cities Have? A Comparison of Eight Cities around the World. IMFG Perspectives Paper No. 19, 2017.

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Footnote 5

This is not a far-fetched idea in Canada – municipalities in Ontario levied municipal income taxes until 1936, when the Province introduced its first personal income tax and took away municipalities’ ability to levy it. Back to All Essays

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