Reports




  1. December 10, 2020
    This report provides an overview of municipal budgets, estimates the financial impact of the COVID-19 pandemic on municipalities, and assesses the adequacy of federal-provincial financial support to municipalities.
  2. September 10, 2020
    In response to a request from the Standing Committee on Finance and Economic Affairs, this report provides a summary of the measures implemented in Ontario by the Government of Ontario and the Government of Canada in response to the COVID-19 pandemic.
  3. March 17, 2020
    This report provides information on the Province’s 1,200+ service fees, including service fee rate changes in 2019-20, service fee revenue sources and growth rates, and an analysis of the government’s commitment to increase the online delivery of services.
  4. February 19, 2020
    The report provides details on the oversight, growth and distribution of tax expenditures in Ontario.
  5. September 24, 2019
    The report assesses the financial and economic implications of the government’s new childcare tax credit: the ‘Childcare Access and Relief from Expenses’ or ‘CARE’ tax credit.
  6. April 2, 2019
    This report compares the LIFT credit to a minimum wage increase.
  7. March 19, 2019
    This is a commentary that reviews Ontario’s service fees. The FAO compiled a list of over 1,100 service fees charged by the Province.
  8. February 14, 2019
    This report is a commentary that provides an updated comparison of Ontario government revenue, spending, deficit and net debt with that of other provinces.
  9. April 30, 2018
    This report reviews the Ontario Lottery and Gaming Corporation’s (OLG) sale of the Greater Toronto Area (GTA) Gaming Bundle.
  10. March 6, 2018
    This is a backgrounder that reviews changes to Ontario’s service fees in 2017-18.