This paper begins by comparing the 1967 Smith committee’s three volume report on Ontario taxation with the 1993 report … by the Ontario Fair Tax Commission. These two very different investigations of Ontario’s tax structure, produced in two …-based taxes). The paper asks: Has anything changed? Does Ontario need to rethink its tax policy in light of today’s circumstances …

fiscal health of the GTA region has less to do with balancing its budget, which municipalities in Ontario are required to do …. Unfortunately, owing in part to the substantial recent changes made in municipal organization and finance in Ontario, the data …