FIR Multi-Year Reports

Years 2000 to 2008

The Multi-Year FIR Review (2000 to 2008) – By Municipality provides selected FIR information by municipality for the years 2000 to 2008.

During this period the accounting and reporting standard used by municipalities was Fund Accounting. Municipalities flowed their revenues and expenditures through three funds: Revenue Fund (Revenues and Expenditures), Capital Fund (Expenditures and Financing), and Reserve Funds. Tangible Capital Assets were not reported.

In 2009, the Public Sector Accounting Board introduced new accounting and reporting standards which required municipalities to adopt full accrual accounting practices. As a result of these changes, municipalities must now account for and report their tangible capital assets in their Statement of Financial Position. The FIR also adopted these new reporting standards effective 2009.

As a result of the accounting and reporting changes made effective in 2009, many of the data points between the two accounting standards (i.e. pre and post 2009) are not comparable. For this reason, caution should be exercised when combining data from the two reporting periods.

All Municipalities in Ontario are shown in Tables by 5 Geographical Areas.

Central Ontario

Central Ontario
Municipalities Tier Date Posted File Download
Toronto C ST 29-Jan-10 Download
DURHAM R UT 27-Jan-10 Download
Oshawa C LT 17-Mar-10 Download
Pickering C LT 17-Mar-10 Download
Ajax T LT 17-Mar-10 Download
Clarington M LT 17-Mar-10 Download
Whitby T LT 17-Mar-10 Download
Brock Tp LT 17-Mar-10 Download
Scugog Tp LT 17-Mar-10 Download
Uxbridge Tp LT 17-Mar-10 Download
HALTON R UT 28-Jan-10 Download
Burlington C LT 27-Jan-10 Download
Halton Hills T LT 28-Jan-10 Download
Milton T LT 28-Jan-10 Download
Oakville T LT 28-Jan-10 Download
Hamilton C ST 28-Jan-10 Download
NIAGARA R UT 28-Jan-10 Download
Niagara Falls C LT 28-Jan-10 Download
Port Colborne C LT 28-Jan-10 Download
St. Catharines C LT 29-Jan-10 Download
Welland C LT 29-Jan-10 Download
Thorold C LT 29-Jan-10 Download
Fort Erie T LT 01-Mar-11 Download
Grimsby T LT 28-Jan-10 Download
Lincoln T LT 28-Jan-10 Download
Niagara-on-the-Lake T LT 28-Jan-10 Download
Pelham T LT 01-Mar-11 Download
Wainfleet Tp LT 29-Jan-10 Download
West Lincoln Tp LT 29-Jan-10 Download
PEEL R UT 28-Jan-10 Download
Brampton C LT 27-Jan-10 Download
Mississauga C LT 28-Jan-10 Download
Caledon T LT 27-Jan-10 Download
YORK R UT 29-Jan-10 Download
Vaughan C LT 17-Mar-10 Download
Aurora T LT 27-Jan-10 Download
Markham T LT 17-Mar-10 Download
Newmarket T LT 28-Jan-10 Download
Richmond Hill T LT 08-Mar-10 Download
Whitchurch - Stouffville T LT 29-Jan-10 Download
East Gwillimbury T LT 27-Jan-10 Download
Georgina T LT 28-Jan-10 Download
King Tp LT 28-Jan-10 Download
MUSKOKA D UT 08-Mar-10 Download
Bracebridge T LT 27-Jan-10 Download
Gravenhurst T LT 28-Jan-10 Download
Huntsville T LT 28-Jan-10 Download
Georgian Bay Tp LT 28-Jan-10 Download
Lake of Bays Tp LT 08-Mar-10 Download
Muskoka Lakes Tp LT 28-Jan-10 Download
DUFFERIN CO UT 27-Jan-10 Download
Orangeville T LT 17-May-10 Download
Shelburne T LT 28-Jan-10 Download
Mono T LT 28-Jan-10 Download
Amaranth Tp LT 27-Jan-10 Download
East Garafraxa Tp LT 27-Jan-10 Download
Melancthon Tp LT 28-Jan-10 Download
Mulmur Tp LT 28-Jan-10 Download
East Luther Grand Valley Tp LT 27-Jan-10 Download
SIMCOE CO UT 28-Jan-10 Download
Barrie C ST 27-Jan-10 Download
Orillia C ST 28-Jan-10 Download
Collingwood T LT 27-Jan-10 Download
Midland T LT 28-Jan-10 Download
Penetanguishene T LT 28-Jan-10 Download
Wasaga Beach T LT 29-Jan-10 Download
Innisfil T LT 17-May-10 Download
Bradford-West Gwillimbury T LT 27-Jan-10 Download
New Tecumseth T LT 28-Jan-10 Download
Essa Tp LT 30-Jul-10 Download
Tiny Tp LT 29-Jan-10 Download
Adjala-Tosorontio Tp LT 27-Jan-10 Download
Clearview Tp LT 27-Jan-10 Download
Oro-Medonte Tp LT 28-Jan-10 Download
Ramara Tp LT 28-Jan-10 Download
Severn Tp LT 28-Jan-10 Download
Springwater Tp LT 29-Jan-10 Download
Tay Tp LT 29-Jan-10 Download

Eastern Ontario

Eastern Ontario
Municipalities Tier Date Posted File Download
Ottawa C ST 28-Jan-10 Download
FRONTENAC CO UT 28-Jan-10 Download
Kingston C ST 28-Jan-10 Download
Central Frontenac Tp LT 27-Jan-10 Download
Frontenac Islands Tp LT 28-Jan-10 Download
North Frontenac Tp LT 28-Jan-10 Download
South Frontenac Tp LT 28-Jan-10 Download
HALIBURTON CO UT 28-Jan-10 Download
Dysart et al Tp LT 27-Jan-10 Download
Minden Hills Tp LT 28-Jan-10 Download
Highlands East M LT 28-Jan-10 Download
Algonquin Highlands Tp LT 27-Jan-10 Download
HASTINGS CO UT 28-Jan-10 Download
Belleville C ST 27-Jan-10 Download
Quinte West C ST 28-Jan-10 Download
Deseronto T LT 27-Jan-10 Download
Bancroft T LT 27-Jan-10 Download
Faraday Tp LT 27-Jan-10 Download
Limerick Tp LT 28-Jan-10 Download
Madoc Tp LT 28-Jan-10 Download
Tudor and Cashel Tp LT 29-Jan-10 Download
Tyendinaga Tp LT 29-Jan-10 Download
Wollaston Tp LT 29-Jan-10 Download
Centre Hastings M LT 27-Jan-10 Download
Stirling-Rawdon Tp LT 29-Jan-10 Download
Tweed M LT 29-Jan-10 Download
Hastings Highlands M LT 28-Jan-10 Download
Carlow-Mayo Tp LT 27-Jan-10 Download
Marmora and Lake M LT 28-Jan-10 Download
LANARK CO UT 28-Jan-10 Download
Smiths Falls ST ST 15-Jun-12 Download
Carleton Place T LT 27-Jan-10 Download
Perth T LT 28-Jan-10 Download
Mississippi Mills T LT 28-Jan-10 Download
Beckwith Tp LT 27-Jan-10 Download
Montague Tp LT 28-Jan-10 Download
Lanark Highlands Tp LT 28-Jan-10 Download
Drummond-North Elmsley Tp LT 27-Jan-10 Download
Tay Valley Tp LT 29-Jan-10 Download
Brockville C ST 27-Jan-10 Download
Gananoque ST ST 28-Jan-10 Download
Prescott ST ST 28-Jan-10 Download
Westport V LT 29-Jan-10 Download
Merrickville-Wolford V LT 28-Jan-10 Download
Augusta Tp LT 27-Jan-10 Download
Front of Yonge Tp LT 28-Jan-10 Download
North Grenville M LT 28-Jan-10 Download
Rideau Lakes Tp LT 28-Jan-10 Download
Athens Tp LT 27-Jan-10 Download
Edwardsburgh-Cardinal Tp LT 27-Jan-10 Download
Leeds and the Thousand Islands Tp LT 28-Jan-10 Download
Elizabethtown-Kitley Tp LT 27-Jan-10 Download
Greater Napanee T LT 28-Jan-10 Download
Addington Highlands Tp LT 27-Jan-10 Download
Loyalist Tp LT 28-Jan-10 Download
Stone Mills Tp LT 30-Jul-10 Download
Cobourg T LT 17-Mar-10 Download
Brighton M LT 27-Jan-10 Download
Trent Hills M LT 29-Jan-10 Download
Port Hope M LT 28-Jan-10 Download
Hamilton Tp LT 28-Jan-10 Download
Alnwick-Haldimand Tp LT 27-Jan-10 Download
Cramahe Tp LT 27-Jan-10 Download
PETERBOROUGH CO UT 28-Jan-10 Download
Peterborough C ST 28-Jan-10 Download
Asphodel-Norwood Tp LT 27-Jan-10 Download
North Kawartha Tp LT 28-Jan-10 Download
Cavan-Millbrook-North Monaghan Tp LT 27-Jan-10 Download
Douro-Dummer Tp LT 27-Jan-10 Download
Galway-Cavendish and Harvey Tp LT 28-Jan-10 Download
Havelock-Belmont-Methuen Tp LT 28-Jan-10 Download
Otonabee-South Monaghan Tp LT 28-Jan-10 Download
Smith-Ennismore-Lakefield Tp LT 28-Jan-10 Download
Clarence-Rockland C LT 27-Jan-10 Download
Hawkesbury T LT 28-Jan-10 Download
Casselman V LT 27-Jan-10 Download
East Hawkesbury Tp LT 27-Jan-10 Download
Russell Tp LT 28-Jan-10 Download
Alfred and Plantagenet Tp LT 27-Jan-10 Download
Champlain Tp LT 27-Jan-10 Download
The Nation M LT 29-Jan-10 Download
Prince Edward County C ST 28-Jan-10 Download
RENFREW CO UT 28-Jan-10 Download
Pembroke C ST 28-Jan-10 Download
Arnprior T LT 27-Jan-10 Download
Deep River T LT 27-Jan-10 Download
Renfrew T LT 28-Jan-10 Download
Petawawa T LT 28-Jan-10 Download
Laurentian Hills T LT 28-Jan-10 Download
Head, Clara and Maria Tp LT 28-Jan-10 Download
Horton Tp LT 28-Jan-10 Download
McNab-Braeside Tp LT 28-Jan-10 Download
Brudenell, Lyndoch and Raglan Tp LT 27-Jan-10 Download
North Algona-Wilberforce Tp LT 28-Jan-10 Download
Admaston-Bromley Tp LT 27-Jan-10 Download
Laurentian Valley Tp LT 28-Jan-10 Download
Killaloe, Hagarty and Richards Tp LT 28-Jan-10 Download
Madawaska Valley Tp LT 28-Jan-10 Download
Bonnechere Valley Tp LT 27-Jan-10 Download
Whitewater Region Tp LT 29-Jan-10 Download
Greater Madawaska Tp LT 28-Jan-10 Download
Cornwall C ST 27-Jan-10 Download
North Dundas Tp LT 28-Jan-10 Download
South Dundas Tp LT 28-Jan-10 Download
North Glengarry Tp LT 28-Jan-10 Download
South Glengarry Tp LT 28-Jan-10 Download
North Stormont Tp LT 28-Jan-10 Download
South Stormont Tp LT 28-Jan-10 Download
Kawartha Lakes C ST 28-Jan-10 Download

North-Eastern Ontario

North-Eastern Ontario
Municipalities Tier Date Posted File Download
Greater Sudbury C ST 01-Mar-11 Download
Sault Ste. Marie C ST 28-Jan-10 Download
Elliot Lake C ST 27-Jan-10 Download
Blind River T ST 27-Jan-10 Download
Bruce Mines T ST 08-Mar-10 Download
Thessalon T ST 29-Jan-10 Download
Spanish T ST 29-Jan-10 Download
Hilton Beach V ST 17-May-10 Download
Hilton Tp ST 28-Jan-10 Download
Jocelyn Tp ST 17-May-10 Download
Johnson Tp ST 17-May-10 Download
Laird Tp ST 17-May-10 Download
Macdonald Meredith et al Tp ST 08-Mar-10 Download
Wawa M ST 29-Jan-10 Download
Plummer Additional Tp ST 08-Mar-10 Download
Prince Tp ST 08-Mar-10 Download
St. Joseph Tp ST 17-May-10 Download
Tarbutt and Tarbutt Additional Tp ST 08-Mar-10 Download
Hornepayne Tp ST 01-Mar-11 Download
The North Shore Tp ST 29-Jan-10 Download
White River Tp ST 17-May-10 Download
Dubreuilville Tp ST 27-Jan-10 Download
Huron Shores M ST 28-Jan-10 Download
Timmins C ST 29-Jan-10 Download
Hearst T ST 30-Jul-10 Download
Iroquois Falls T ST 17-May-10 Download
Kapuskasing T ST 08-Mar-10 Download
Smooth Rock Falls T ST 17-May-10 Download
Cochrane T ST 17-May-10 Download
Moosonee T ST 08-Mar-10 Download
Black River - Matheson Tp ST 08-Mar-10 Download
Moonbeam Tp ST 28-Jan-10 Download
Fauquier-Strickland Tp ST 27-Jan-10 Download
Val Rita-Harty Tp ST 29-Jan-10 Download
Mattice - Val Cote Tp ST 28-Jan-10 Download
Opasatika Tp ST 28-Jan-10 Download
Gore Bay T ST 17-May-10 Download
Northeastern Manitoulin & The Isl. T ST 17-May-10 Download
Assiginack Tp ST 17-May-10 Download
Barrie Island Tp ST 27-Jan-10 Download
Billings Tp ST 17-Mar-10 Download
Burpee and Mills Tp ST 17-Mar-10 Download
Cockburn Island Tp ST 27-Jan-10 Download
Gordon Tp ST 28-Jan-10 Download
Tehkummah Tp ST 17-May-10 Download
Central Manitoulin Tp ST 08-Mar-10 Download
North Bay C ST 28-Jan-10 Download
Mattawa T ST 17-Mar-10 Download
Temagami M ST 01-Mar-11 Download
West Nipissing M ST 29-Jan-10 Download
South Algonquin Tp ST 28-Jan-10 Download
Bonfield Tp ST 30-Jul-10 Download
Calvin Tp ST 27-Jan-10 Download
Chisholm Tp ST 30-Jul-10 Download
East Ferris Tp ST 27-Jan-10 Download
Mattawan Tp ST 17-May-10 Download
Papineau-Cameron Tp ST 17-May-10 Download
Kearney T ST 17-Mar-10 Download
Parry Sound T ST 30-Jul-10 Download
Powassan M ST 28-Jan-10 Download
Burk's Falls V ST 27-Jan-10 Download
South River V ST 28-Jan-10 Download
Sundridge V ST 29-Jan-10 Download
Armour Tp ST 27-Jan-10 Download
Carling Tp ST 08-Mar-10 Download
Whitestone M ST 29-Jan-10 Download
Callander M ST 27-Jan-10 Download
Joly Tp ST 28-Jan-10 Download
Machar Tp ST 28-Jan-10 Download
McDougall Tp ST 30-Jul-10 Download
McKellar Tp ST 28-Jan-10 Download
McMurrich-Monteith Tp ST 28-Jan-10 Download
Nipissing Tp ST 28-Jan-10 Download
Perry Tp ST 28-Jan-10 Download
Ryerson Tp ST 28-Jan-10 Download
Strong Tp ST 29-Jan-10 Download
The Archipelago Tp ST 08-Mar-10 Download
Magnetawan M ST 28-Jan-10 Download
Seguin Tp ST 28-Jan-10 Download
Espanola T ST 27-Jan-10 Download
French River M ST 28-Jan-10 Download
Killarney M ST 17-Mar-10 Download
Markstay-Warren M ST 28-Jan-10 Download
St.-Charles M ST 29-Jan-10 Download
Baldwin Tp ST 27-Jan-10 Download
Chapleau Tp ST 08-Mar-10 Download
Nairn and Hyman Tp ST 17-Mar-10 Download
Sables-Spanish Rivers Tp ST 28-Jan-10 Download
Temiskaming Shores C ST 12-Aug-11 Download
Cobalt T ST 08-Mar-10 Download
Englehart T ST 15-Jun-12 Download
Kirkland Lake T ST 28-Jan-10 Download
Latchford T ST 17-May-10 Download
Thornloe V ST 29-Jan-10 Download
Armstrong Tp ST 17-May-10 Download
Brethour Tp ST 27-Jan-10 Download
Casey Tp ST 27-Jan-10 Download
Chamberlain Tp ST 27-Jan-10 Download
Coleman Tp ST 08-Mar-10 Download
Evanturel Tp ST 08-Mar-10 Download
Harley Tp ST 28-Jan-10 Download
Harris Tp ST 28-Jan-10 Download
Hilliard Tp ST 28-Jan-10 Download
Hudson Tp ST 28-Jan-10 Download
James Tp ST 28-Jan-10 Download
Kerns Tp ST 28-Jan-10 Download
Larder Lake Tp ST 08-Mar-10 Download
McGarry Tp ST 17-Mar-10 Download
Gauthier Tp ST 08-Mar-10 Download
Matachewan Tp ST 28-Jan-10 Download
Charlton-Dack M ST 08-Mar-10 Download

North-Western Ontario

North-Western Ontario
Municipalities Tier Date Posted File Download
Dryden C ST 17-Mar-10 Download
Kenora C ST 28-Jan-10 Download
Sioux Lookout M ST 17-May-10 Download
Red Lake M ST 08-Mar-10 Download
Ignace Tp ST 28-Jan-10 Download
Machin Tp ST 17-Mar-10 Download
Ear Falls Tp ST 27-Jan-10 Download
Pickle Lake Tp ST 28-Jan-10 Download
Sioux Narrows-Nestor Falls Tp ST 28-Jan-10 Download
Fort Frances T ST 17-May-10 Download
Rainy River T ST 17-May-10 Download
Alberton Tp ST 27-Jan-10 Download
Atikokan Tp ST 01-Mar-11 Download
Chapple Tp ST 17-May-10 Download
Emo Tp ST 08-Mar-10 Download
La Vallee Tp ST 17-May-10 Download
Morley Tp ST 08-Mar-10 Download
Dawson Tp ST 17-May-10 Download
Lake of The Woods Tp ST 17-May-10 Download
Thunder Bay C ST 29-Jan-10 Download
Marathon T ST 28-Jan-10 Download
Greenstone M ST 08-Mar-10 Download
Conmee Tp ST 17-May-10 Download
Dorion Tp ST 27-Jan-10 Download
Gillies Tp ST 28-Jan-10 Download
Neebing M ST 17-May-10 Download
Nipigon Tp ST 17-May-10 Download
O'Connor Tp ST 08-Mar-10 Download
Schreiber Tp ST 17-May-10 Download
Shuniah M ST 08-Mar-10 Download
Terrace Bay Tp ST 08-Mar-10 Download
Manitouwadge Tp ST 28-Jan-10 Download
Red Rock Tp ST 17-Mar-10 Download
Oliver Paipoonge M ST 08-Mar-10 Download

Western Ontario

Western Ontario
Municipalities Tier Date Posted File Download
Haldimand County ST 08-Mar-10 Download
Norfolk County ST 17-Mar-10 Download
WATERLOO R UT 29-Jan-10 Download
Cambridge C LT 30-Jul-10 Download
Kitchener C LT 08-Mar-10 Download
Waterloo C LT 29-Jan-10 Download
North Dumfries Tp LT 08-Mar-10 Download
Wellesley Tp LT 29-Jan-10 Download
Wilmot Tp LT 30-Jul-10 Download
Woolwich Tp LT 29-Jan-10 Download
OXFORD CO UT 28-Jan-10 Download
Woodstock C LT 29-Jan-10 Download
Ingersoll T LT 28-Jan-10 Download
Tillsonburg T LT 17-May-10 Download
Blandford - Blenheim Tp LT 27-Jan-10 Download
East Zorra - Tavistock Tp LT 27-Jan-10 Download
Norwich Tp LT 28-Jan-10 Download
South-West Oxford Tp LT 17-May-10 Download
Zorra Tp LT 29-Jan-10 Download
Brantford C ST 27-Jan-10 Download
Brant County ST 27-Jan-10 Download
BRUCE CO UT 27-Jan-10 Download
The South Bruce Peninsula T LT 29-Jan-10 Download
Saugeen Shores T LT 28-Jan-10 Download
Arran-Elderslie M LT 27-Jan-10 Download
Brockton M LT 27-Jan-10 Download
Northern Bruce Peninsula M LT 08-Mar-10 Download
Huron-Kinloss Tp LT 28-Jan-10 Download
Kincardine M LT 28-Jan-10 Download
South Bruce M LT 08-Mar-10 Download
ELGIN CO UT 08-Mar-10 Download
St. Thomas C ST 30-Jul-10 Download
Aylmer T LT 27-Jan-10 Download
Southwold Tp LT 29-Jan-10 Download
Bayham M LT 27-Jan-10 Download
Central Elgin M LT 08-Mar-10 Download
Dutton-Dunwich M LT 08-Mar-10 Download
Malahide Tp LT 28-Jan-10 Download
West Elgin M LT 08-Mar-10 Download
ESSEX CO UT 30-Jul-10 Download
Windsor C ST 29-Jan-10 Download
LaSalle T LT 28-Jan-10 Download
Amherstburg T LT 30-Jul-10 Download
Essex T LT 27-Jan-10 Download
Kingsville T LT 17-May-10 Download
Lakeshore T LT 28-Jan-10 Download
Leamington M LT 08-Mar-10 Download
Tecumseh T LT 08-Mar-10 Download
Pelee Tp ST 28-Jan-10 Download
GREY CO UT 08-Mar-10 Download
Owen Sound C LT 28-Jan-10 Download
Hanover T LT 28-Jan-10 Download
The Blue Mountains T LT 29-Jan-10 Download
Meaford M LT 08-Mar-10 Download
Chatsworth Tp LT 27-Jan-10 Download
Southgate Tp LT 17-May-10 Download
Georgian Bluffs Tp LT 08-Mar-10 Download
Grey Highlands M LT 08-Mar-10 Download
West Grey M LT 29-Jan-10 Download
HURON CO UT 08-Mar-10 Download
Goderich T LT 28-Jan-10 Download
Bluewater M LT 08-Mar-10 Download
South Huron M LT 28-Jan-10 Download
Huron East M LT 28-Jan-10 Download
Howick Tp LT 28-Jan-10 Download
Central Huron M LT 27-Jan-10 Download
Ashfield-Colborne-Wawanosh Tp LT 27-Jan-10 Download
Morris-Turnberry M LT 28-Jan-10 Download
North Huron Tp LT 28-Jan-10 Download
Chatham-Kent M ST 27-Jan-10 Download
LAMBTON CO UT 17-May-10 Download
Sarnia C LT 08-Mar-10 Download
Lambton Shores M LT 28-Jan-10 Download
Petrolia T LT 28-Jan-10 Download
Plympton-Wyoming T LT 08-Mar-10 Download
Oil Springs V LT 17-May-10 Download
Point Edward V LT 28-Jan-10 Download
Enniskillen Tp LT 30-Jul-10 Download
Dawn-Euphemia Tp LT 08-Mar-10 Download
Warwick Tp LT 29-Jan-10 Download
Brooke-Alvinston M LT 17-May-10 Download
St. Clair Tp LT 17-May-10 Download
MIDDLESEX CO UT 28-Jan-10 Download
London C ST 28-Jan-10 Download
Newbury V LT 08-Mar-10 Download
Middlesex Centre Tp LT 17-May-10 Download
Lucan Biddulph Tp LT 08-Mar-10 Download
Adelaide-Metcalfe Tp LT 27-Jan-10 Download
North Middlesex M LT 28-Jan-10 Download
Southwest Middlesex M LT 29-Jan-10 Download
Strathroy-Caradoc Tp LT 29-Jan-10 Download
Thames Centre M LT 08-Mar-10 Download
PERTH CO UT 08-Mar-10 Download
Stratford C ST 08-Mar-10 Download
St. Marys ST ST 30-Jul-10 Download
North Perth T LT 30-Jul-10 Download
Perth East Tp LT 28-Jan-10 Download
Perth South Tp LT 17-May-10 Download
West Perth M LT 08-Mar-10 Download
WELLINGTON CO UT 17-May-10 Download
Guelph C ST 28-Jan-10 Download
Erin T LT 27-Jan-10 Download
Minto T LT 28-Jan-10 Download
Puslinch Tp LT 30-Jul-10 Download
Centre Wellington Tp LT 17-May-10 Download
Guelph-Eramosa Tp LT 30-Jul-10 Download
Mapleton Tp LT 30-Jul-10 Download
Wellington North Tp LT 08-Mar-10 Download