Cities are the most visible level of government for most Canadians, providing services such as waste collection, policing and transit. Yet their budgets are the most opaque of any level of government. Municipalities generally use accounting in their budgets that does not match what they use in...

Ontario’s revised plan for the tax treatment of new housing under a Harmonized Sales Tax (HST) is a significant improvement over its original proposal in the 2009 Budget, with lower economic cost and less impact on homebuyers’ decisions.

Near-term turbulence should not distract Ottawa budget-makers from critical long-term tasks. This 2008 shadow federal budget will move Canada a key step forward by providing improved incentives and rewards for Canadians' work and saving, and a more congenial environment for investment and...