IMFG Paper | 2017
Paying for Water in Ontario's Cities: Past, Present, and Future
Harry Kitchen
Throughout much of the 20th century, water was seen as plentiful and water rates did not promote conservation. Today, water is treated as a relatively scarce resource and governments are concerned about financing new and rehabilitated infrastructure. However, most municipalities still do not set prices for water at levels that would encourage conservation, thereby allowing the overconsumption of water, and leading to increased demand for expensive infrastructure.
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IMFG Paper | 2017
Financing Urban Infrastructure in Canada: Who Should Pay?
Enid Slack and Almos T. Tassonyi
IMFG is pleased to announce the release of a new paper, excerpted from the new book Financing Infrastructure: Who Should Pay?
The poor state of municipal infrastructure is the subject of frequent complaint in Canada. Roads are congested, transit systems are in need of major investments, bridges are crumbling, and water treatment plants need to be replaced. Municipalities continue to seek financial assistance from the federal and provincial governments, but are transfers really the best way to pay for municipal capital investments?
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Book | 2017
Financing Infrastructure: Who Should Pay?
Richard M. Bird and Enid Slack
Bringing together perspectives and case studies from across Canada, the US, and Europe, IMFG's new book Financing Infrastructure: Who Should Pay? contends that users, not taxpayers, should start paying directly for their cities’ repairs and expansions.
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Perspectives Paper | 2017
The potential and consequences of municipal electoral reform
Aaron A. Moore
Following pressure from some sectors of civil society, the Province of Ontario passed a law in 2016 allowing municipalities to use ranked ballots to elect mayors and councillors. This change in provincial regulation, and the dialogue and debate that led to the policy change, raise important questions about the nature of municipal electoral systems in Canada.
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Perspectives Paper | 2017
How Much Local Fiscal Autonomy Do Cities Have? A Comparison of Eight Cities around the World
Enid Slack
Local fiscal autonomy is the extent to which local governments rely on locally raised revenues for funding and their ability to set their own tax rates. A comparison of Toronto, London (UK), Paris, Berlin, Frankfurt, Madrid, Tokyo, and New York reveals that Toronto is less dependent on intergovernmental transfers than many other major cities but, with the exception of London, it has fewer tax options.
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IMFG Paper | 2017
Land Value Capture and Social Benefits: Toronto and São Paulo Compared
Abigail Friendly
This paper describes and compares land value capture (LVC) tools in São Paulo and Toronto, and uses quantitative data to determine the benefits derived from the tools and expert interviews that explore the political and historical background associated with their use.
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IMFG Paper | 2017
(Re)creating Boundary Lines: Assessing Toronto's Ward Boundary Review Process
Alexandra Flynn
When Toronto's Ward Boundary Review (WBR) began in 2013, the city's 44 wards varied widely in size, ranging from 45,000 to 90,000 residents. This paper sets out the contested legal terrain within which the City of Toronto’s WBR took place and assesses possible next steps, including the grounds for a possible Ontario Municipal Board appeal.
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Perspectives Paper | 2017
Cities as Prudent Investors: New Rules for Investment by Ontario Municipalities
Gustavo Carvalho
Financial investments are an important part of the fiscal tools available to Canadian municipalities. A well-executed investment strategy can provide a source of income to municipalities, helping them prepare for future budgetary pressures and revenue fluctuations. This paper describes how the current municipal investment regime in Ontario works and its future direction and challenges.
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Toronto Star: Enid Slack on the Use of Reserve Funds in Toronto’s Proposed Budget
February 10, 2026
CBC New Brunswick: Aaron Moore on Unequal Assessment Freezes
February 10, 2026
CBC New Brunswick: Aaron Moore on Opaque Property Tax Increases
January 27, 2026
