Tassonyi, AlmosKitchen, Harry2021-07-072021-07-072021-07-08978-0-7727-2540-0http://hdl.handle.net/1807/106601This paper is part of the IMFG Papers on Municipal Finance and Governance series. For a full list of papers, please visit http://bit.ly/2ylAa2D.User fees are one of the principal funding mechanisms for a range of municipal services where the users can be identified and the amount of service provided can be measured. In general, policy related to the design of fees has been based on the “benefits-received” principle, sometimes modified using policy based on “ability-to-pay” criteria. This paper provides details on where user fees are used by municipalities in the Greater Toronto and Hamilton Area and elsewhere in the province of Ontario, their design, and where implementation could be considered. The inclusion of the design of fee policy as an element of municipal strategies to alleviate poverty is also reviewed. This discussion is put into the context of recent federal initiatives in the measurement of the distribution of income and the incidence of poverty. Examples of policy and strategy are drawn from municipalities elsewhere in Canada. This review is especially pertinent in the context of responding to the challenges posed to municipalities by the Covid-19 pandemic.en-causer feesmunicipal financeOntarioGreater Toronto and Hamilton AreaGreater Toronto AreaPolicy Report