"Municipalities in Canada have an array of servicing options available to them when producing or delivering local services, such as water, public transit, and waste collection, including in-house provision or privatization. However, services may also be contracted or jointly-delivered with...

City-county separation was the original method of organizing municipalities in the province of Ontario. When an urban area of a county became classified as a city, it would be politically separated. The province has moved toward regional structures that link urban and rural since the 1950s, but...

Business property taxes are a major part of the tax burden on new business investment that can tip the balance in the competition for capital among Canadian cities and provinces, according to a report released today by the C.D. Howe Institute. In “What Gets Measured Gets Managed: The Economic...

The best and worst major Canadian cities for business investment as measured by overall tax burden are identified in a new report by authors Adam Found and Peter Tomlinson.Before a business decides to locate or expand in a given jurisdiction, it must consider the tax implications of such an...