Federal fiscal powers have been used as an instrument to establish broad provisions for social security. The redistribution of income which is inherent in social assistance programs requires that revenues raised for that purpose come in an equitable manner from people who are most able to pay. The targeting of social assistance payments can be undermined if the people who pay the taxes are too confined, either geographically or within specific income categories. The property tax base, which is one of the few sources available to municipal governments, is a very limited revenue source. Its distribution and impact are unconnected to the broad ability of Canadians to pay for social protection.
Property taxes are an inappropriate financing source for social programs.
Strategic indicators of the social and economic well-being of cities and urban areas in Canada will provide municipal governments with a powerful voice with which to speak on behalf of their communities. A master template of indicators for the quality of life reporting system has been developed and work on the design of the various measures continues .