Ontario Property Assessment Corporation:
Individual municipalities in Ontario, Canada were responsible for the provision of assessment services before 1970. However, the introduction of the Ontario Property Assessment Corporation Act resulted in significant changes in tax assessment in the province. The legislation paved way for the establishment of the Ontario Property Assessment Corporation, which has continued to evolve since its inception. One of the main reasons for the creation and introduction of this organization was to enable the province to take over tax assessment, which was traditionally the responsibility of individual municipalities. The province would take over tax assessment in attempts to return the function to the local government after the development of a consistent and province-wide framework of assessment. Moreover, the organization was created following calls for greater control over the management of major elements of local property tax system by individual municipalities.
History of Ontario Property Assessment Corporation:
As a federal country, Canada has three levels of government i.e. federal, provincial, and municipal governments. However, municipalities are only recognized in the country’s Constitution on the basis that they are the responsibility of their respective provinces. Due to the nature and levels of government in Canada, policies on property tax can vary across provinces. Generally, property taxes among provinces are levied on commercial, residential, and industrial properties. In the province of Ontario, property tax is regarded as a local tax except in the province’s education sector. Ontario has experienced the need for tax assessment reform from time to time due some major iss...
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...se and that all costs incurred are based on consideration for economy and efficiency.
The changes in the structure of Ontario Property Assessment Corporation have mainly been influenced by the Assessment Act. The Act is the basis with which the Ministry of Finance establishes and supervises property-tax assessment policies, which are implemented by the corporation. In essence, the current form, procedures, and structure of the Municipal Property Assessment Corporation are based on the provisions of the Assessment Act.
In conclusion, the Ontario Property Assessment Corporation was established as part of reforms of taxation in Ontario and the need for the local government to assume responsibility for tax functions in the region. Since its inception, the organization has experienced tremendous revolution due to legislative, technological, and market-based factors.
Municipal control or an alternative delivery method? This is the question that has intrigued all levels of local government and created intense debates between taxpayers across municipalities. The services that municipalities provide are often vital to the existence of a local area. The issues of accountability, cost savings, quality of service and democracy often arise when choosing the best options to deliver services to a municipal area. In recent years the concepts of privatization, alternative service delivery and public-private partnerships are often promoted as ways cut down on overburdened annual city budgets and promote a higher quality of service to citizens. Municipalities have historically always provided basic services such as fire protection, water purification/treatment and recreational facilities. However, would private companies or another municipality be able to better deliver the same services more efficiently or at a lower cost? The city or town often provides a political grass roots approach to most local problems. Municipalities are better positioned and have a wider scope to provide services to their constituents in order to ensure quality of service that does not erode accountability and transparency, or drive the municipality deeper into debt.
The importance of social context in Land Law and the reforms which have occurred as a result cannot be ignored or their significance understated. In particular is the impact of the shift in the twentieth century to ‘emergence of a property owning, particularly a real-property-mortgaged-to-a-building-society-owning-democracy’. Such growth could hardly have been anticipated when the LPA 1925 was drafted and subsequently became statute. As a consequence of this growth the doctrine of the resulting trust and to a greater extent, the constructive trust became a robust mechanism by which non legal owners could establish beneficial interests in the home. Swadling comments on the ‘complete change in attitude’ between the emphasis on security of ownership of the home in Boland and the free marketability of land which we see in Flegg. He states ‘one wonders what has happened to the demands of social justice which justified their Lordships decision in 1980 (in Boland) over such a brief passage of time’. Did the House of Lords fail to resolve the very practical issue with which they were presented that had evolved over the passage of social change since the drafting of the 1925 legislation?
Federalism is the principle that provincial and the federal government each have their own jurisdiction that they are responsible for (Dyck 289). Some examples would be, health care and education, which fall under the provincial government, whereas national defence and taxation, fall under the federal government (Dyck 291). Federalism ensures that all provinces and territories should be treated fairly and that the premiers of each province and territory work together with the federal government to communicate in all matters.
As a result, current CQC regulations have been renewed and came into force by the secretary of state. They contain definitions of the services and activities that those registered must provide. The clearly cover every aspect of all issues brought to the ...
First, some background on the subject. Canada is divided into 308 ridings, and each riding elects one person to represent all the citizens in that riding. The party that wins the most ridings forms the government, and if that party has gained more than half the seats, as is usually the case, they form a majority and have the ability to pass any bill in the House of Commons that they wish, regardless of the opinions that other representatives have. This SMP system has remained unchanged in Canada since Confederation in 1867. On the other hand there is proportional representation, which is broken down into two main forms: Mixed Member Proportionality (MMP) and Single Transferable Vote (STV). MMP was first put into use ...
placed on the local level such as the counties and subsequent agencies within those counties.
I THESIS STATEMENT The Homestead Act of 1862 made surveyed lands obtainable to homesteaders. The act stated that men and women over the age of 21, unmarried women who were head of households and married men under the age of 21, who did not own over 160 acres of land anywhere, were citizens or intended on becoming citizens of the United States, were eligible to homestead. This paper will show how the Homestead Act came to be enacted, who the homesteaders were, and the effects of the Homestead Act on the pioneers. II.
Frist, federalism is the division of power between the provinces and the federal government (Cutler 2010, 3). As well, Federal systems tend to be made up of multiple parts, which do not necessarily work together (Brock 2008, 3). There has been an increase on the study of federalism in recent years, which has created a more in-depth look at how federalism impacts the government. (Farfard Rocher 2009, 294). There are two aspects of federalism and both of them put limitations on the influence of the prime minister. The first is called political asymmetry; this encompasses the various attitudes of the different provinces such as the culture, economic, social and political conditions and how it shapes the relationship between the provincial and federal governments (Brock 2008, 4). This can create a problem for the federal government because it means that they may ha...
As a nation that identifies as a constituency, Canada is divided into 3 levels of government – each having to abide by the objectives of a responsible government (Brooks, p.169, 2015). As a citizen, it is normal to hold high standards and expectations inside the Canadian government; with these standards in mind, it is well as important to understand how our everyday lives are impacted by the three levels of government – federal, provincial, and municipal. The Canadian government has various responsibilities that must be satisfied through each branch. With these various duties, I not only expect the branches to honor the way decisions are made, created and/or interpreted/applied, but I as well expect them to comply with their assigned roles. I expect the federal level to implement plans to ensure public safety is in order, the provincial level to be accountable for health care and education, and the
3. 6 "Local Control Archives." TexasVox: 5 The Voice of Public Citizen in Texas. N.p., n.d. Web. 06 May
Taxation has always been a major controversy. Just like any major corporation, the government is constantly looking to raise revenue. The easiest and fairest way to do this is by taxing the people. However, how the people will be taxed is always an issue.
The expansion of the United States is such a vital part of American history, yet some often forget how it all happened. Many thriving settlers were given an extraordinary opportunity starting on January 1, 1863 that would end up laying the floor work for many Midwestern and Western citizens today. The rights and responsibilities to live on and maintain 160 acres of land may seem like a lot to take in for a student learning about an Act about land from the 1860s. However, think about all the people the Homestead Act of 1862 affected. There was a lot of pressure on the original homesteaders to make good use of their newfound land, the government was giving out land that wasn’t exactly theirs, and the Native American would have some their rights stolen.
Understanding the political landscape of the time can help analyze the how and why surrounding the creation, implementation and impact of PPM 119. In the past 20 years the provincial leadership has moved from the ‘left’ (Bob Rae, NDP) to the ‘right’ (Mike Harris, Conservatives) and finally moving towards the ‘center’ (Dalton McGuinty, Liberal). The drastic change in leadership and political agendas has left behind a wide range of educational policies, all of wh...
Counties provide services mandated by law but can also provide services specific to their communities needs. Counties assess property value and collect property taxes. Counties are governed by an elected Board. These Supervisors appoint executives to manage functions of the county. Counties receive revenue from state and federal programs.
Since federalism was introduced as an aspect of Canadian political identity, the country has undergone multiple changes as to how federalism works; in other words, over the decades the federal and provincial governments have not always acted in the same way as they do now. Canada, for example, once experienced quasi-federalism, where the provinces are made subordinate to Ottawa. Currently we are in an era of what has been coined “collaborative federalism”. Essentially, as the title would suggest, it implies that the federal and provincial levels of government work together more closely to enact and make policy changes. Unfortunately, this era of collaborative federalism may be ending sooner rather than later – in the past couple decades, the federal and provincial governments have been known to squabble over any and all policy changes in sectors such as health, the environment and fiscal issues. Generally, one would assume that in a regime employing collaborative federalism there would be a certain amount of collaboration. Lately, it seems as though the only time policy changes can take place the federal government is needed to work unilaterally. One area in which collaborative federalism has been nonexistent and unilateral federalism has prevailed and positively affected policy changes is in the Post-Secondary Education (PSE) sector.