Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you Read by hand. We read Niagara-on-the-Lake's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Questions · 11 so far
Things worth asking about
We read Niagara-on-the-Lake's financial reports and meeting minutes, and compared its numbers with 34 similar Ontario towns. These are the things that stood out.
What these are, and what they are not. A question here means a number or practice is unusual, or harder to see than it should be. It does not mean anyone did anything wrong. Most unusual numbers turn out to have ordinary explanations, and every question lists some. The only way to know is to ask.
Needs an answer
Needs an answer
These are unusual enough that residents deserve a clear answer from council.
$4,459,468surplus in 2025, against a budget of $454,576 (worked out by us: about ten times)
A surplus is what is left when a year's revenue is more than its spending. The 2025 budget in the audited statements planned a surplus of $454,576. The statements show $4,459,468. For 2024 the budget planned a deficit of $947,609 and the statements show a surplus of $11,601,215. Most of the gap in both years is on the revenue side: total 2025 revenue was $53,432,353 against a budget of $49,468,023, and spending came in almost exactly on budget ($48,972,885 against $49,013,447). In 2024 the biggest single piece was $8,063,589 of income from the Town's own electricity company, Niagara-on-the-Lake Energy Inc., which the budget did not plan for. The Town's notes explain part of that: the company sold shares in a broadband business and the Town received $3,000,000.
Found by reading the town's own documents · 5 sources
$9,991,446operating fund deficit at the end of 2025 (about $4.2 million at the end of 2023)
The note on the accumulated surplus (the Town's total net worth) splits it into parts. One part is the "operating fund", the money used for everyday running costs. It was (4,230,105) at the end of 2023, (8,055,735) at the end of 2024 as first reported, and (9,991,446) at the end of 2025. Over the same period the Town reported annual surpluses every year and cash rose to $51,662,994. The 2025 statements also show the 2024 operating fund as (7,387,936), not the (8,055,735) printed a year earlier, and reserves of 28,163,407 instead of 28,831,205. The Town's annual report says it manages day-to-day finances on a cash basis using fund accounting, but we did not find an explanation of the operating fund balance.
Found by reading the town's own documents · 4 sources
$7,602,851general government spending in 2025, against $4,017,202 in 2022
General government is the part of the Town that runs the Town itself: Council, the clerk, the CAO, finance, legal, human resources and IT. The statements show it cost $4,017,202 in 2022 and $7,602,851 in 2025 (up about 89%, worked out by us). In 2024 it was $7,569,648 against a budget of $5,682,060, and in 2025 $7,602,851 against $6,435,836. The Town's statistical review shows full-time positions rising from 99 in 2022 to 122 in 2025. The 2024 budget book explains staff steps, a 3.25% pay rate and positions approved the year before at full cost, but we did not find an explanation of why actual spending was so far over the budget in the statements.
Found by reading the town's own documents · 7 sources
$5,623,153tax arrears in 2025, up from $2,140,820 in 2021
Property taxes owing from earlier years and this year are called arrears. The Town's statistical review shows total tax arrears of $2,140,820 in 2021, $2,726,768 in 2022, $3,156,963 in 2023, $5,174,512 in 2024 and $5,623,153 in 2025. As a share of the year's tax levy that is 3.3% in 2021 and 6.6% in 2025. The share of the current year's taxes collected fell from 97.2% to 95.2%. We did not find an explanation from the Town.
Found by reading the town's own documents · 2 sources
$18,978,329the Town's own 2025 levy, up from $17,582,782 (about 7.9%, worked out by us), while the report says 1.87%
The treasurer's message in the 2025 annual report says the Town limited its tax increase to about 1.87% on the Town's portion of the bill, and that the whole bill (Town, Region, education and hospital levy) rose about 11.58% for rural properties and 11.34% for urban ones. Eight pages later the same report says a typical residential property had a 1.87% increase on its property tax bill, and that the Town's portion was 1.56%. It also says Council approved a total budget increase of 9.22%. The statistical review shows the Town's own levy went from $17,582,782 to $18,978,329, a rise of about 7.9% (worked out by us), and the Region's from $46,955,982 to $51,059,944.
Found by reading the town's own documents · 3 sources
Niagara-on-the-Lake spent $5.9M on running the town office in 2019 and $12.1M in 2025. Prices only went up about 21% in that time. Only 4 of 34 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$3,706,250in the MAT reserve at the end of 2025, up from $969,063 at the end of 2023
The Municipal Accommodation Tax (MAT) is a tax on short stays in hotels and similar places. The Town began it in 2022. It raised $2,819,095 in 2024, against a 2024 budget of $2,100,000, and $3,917,360 in 2025. The MAT reserve (savings set aside from it) rose from $969,063 at the end of 2023 to $1,874,045 at the end of 2024 and $3,706,250 at the end of 2025. The Town has said where the money is meant to go. The question is how much has been spent on each purpose so far.
Found by reading the town's own documents · 4 sources
$96,482.25billed for March 19, 2023 to September 30, 2024
An integrity commissioner is an independent officer who handles complaints about whether council members followed the code of conduct. The Town's annual reports from its commissioner show costs that move a lot: $10,732.50 and $16,450.00 plus HST in the two years before March 2022, $51,585.00 plus HST for March 2022 to March 2023, and $96,482.25 for March 19, 2023 to September 30, 2024. The report for that last period is dated April 27, 2026, about 19 months after the period ended. It says six complaints were received: two dismissed at the preliminary stage, one investigated and dismissed, one withdrawn, and two not properly filed. The Town's Integrity Commissioner page names a different firm from the office that signed the 2026 letter.
Found by reading the town's own documents · 2 sources
$24,590.65Council conference and event costs in 2024, up from $14,883.31 in 2023
The Town's yearly statement of what it paid Council members shows "Conferences & Events" costs (per diems, hotels and meals) of $14,883.31 in 2023 and $24,590.65 in 2024 (up about 65%, worked out by us). In 2024 the Deputy Lord Mayor, Erwin Wiens, had $8,705.50 and the Lord Mayor, Gary Zalepa, had $7,116.67 (together $15,822.17, worked out by us). Total pay and costs for Council rose from $272,543.61 to $287,034.05. The Town's 2024 budget moved conference accounts into one central line, so a budget comparison by department is not possible.
Found by reading the town's own documents · 3 sources
Each question in full
Needs an answerFound automatically from financial reports
Niagara-on-the-Lake spent about $332 per home on council in 2025. The typical similar town spent $50. Only 2 of 34 similar towns spent more.
Why it matters
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
It could be because…
Geography: more roads, more snow, a bigger area or a landfill of its own.
Accounting: some towns record the same cost in a different category.
A one-time cost in this year.
Questions you could ask
What makes this cost higher here than in similar towns?
When were the main contracts in this area last put out to competitive tender?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
Council per home: Niagara-on-the-Lake $332; typical similar town $50; ranked 3rd highest of 35.
$4,459,468surplus in 2025, against a budget of $454,576 (worked out by us: about ten times)
A surplus is what is left when a year's revenue is more than its spending. The 2025 budget in the audited statements planned a surplus of $454,576. The statements show $4,459,468. For 2024 the budget planned a deficit of $947,609 and the statements show a surplus of $11,601,215. Most of the gap in both years is on the revenue side: total 2025 revenue was $53,432,353 against a budget of $49,468,023, and spending came in almost exactly on budget ($48,972,885 against $49,013,447). In 2024 the biggest single piece was $8,063,589 of income from the Town's own electricity company, Niagara-on-the-Lake Energy Inc., which the budget did not plan for. The Town's notes explain part of that: the company sold shares in a broadband business and the Town received $3,000,000.
Why it matters
A budget is the promise made to taxpayers about what a year will cost. When the result is far better than the promise two years running, residents may have paid more tax than was needed, or the budget may be built in a way that leaves money out. The statements show the Town's reserves (savings set aside for later) rose by $7.6 million in 2025, so the money is not lost. The open question is how much of each surplus was planned and who decided where it went.
It could be because…
The budget the Town votes on (cash-style, with transfers to reserves counted as spending) is not built the same way as the audited statements. The statements say the budget was adjusted to match, so some of the gap may come from that adjustment.
Income from the electricity company is paid to the Town as a dividend, and the budget plans for that dividend rather than for the company's profit. A one-time sale in 2024 would not repeat.
Revenue such as the Municipal Accommodation Tax (a tax on short stays) is hard to forecast in a new program and came in above plan.
Prudent budgeting: a Town may choose to plan for less revenue than it expects so it is not caught short.
Questions you could ask
How much of the 2025 and 2024 surpluses was planned (moved to reserves on purpose) and how much was a surprise?
Why does the budget plan for income from the electricity company at the level of the dividend and nothing for its profit, and was the 2024 broadband sale known when the 2024 budget was set?
Can the Town publish a simple table that walks from the budget Council votes on to the budget in the audited statements, for 2024 and 2025?
The 2024 budget note prints totals that are $3,000,000 lower than the statement beside it. Is that a typing error, and has it been corrected?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
The 2025 statement of operations shows the budget for the annual surplus as 454,576 and the actual as 4,459,468 (2024: 11,601,215). Total revenues: budget 49,468,023, actual 53,432,353. Total expenses: budget 49,013,447, actual 48,972,885. Equity income of Niagara-on-the-Lake Energy Inc.: budget "–", actual 1,428,674.
The 2024 statement of operations shows the budget for the annual surplus (deficit) as (947,609) and the actual as 11,601,215. Equity income of Niagara-on-the-Lake Energy Inc.: budget "-", 2024 actual 8,063,589, 2023 actual 773,795.
Note 2 says that during 2024 the electricity company sold shares in its investment in Niagara Regional Broadband Network Limited, and "The Town received $3,000,000 in proceeds resulting from this transaction". The note does not say how much of the company's 8,063,589 net income came from the sale.
Note 12 explains how the budget was adjusted to match the statements. For 2025 it starts from an operating budget as approved of 55,243,257, adds amortization of 7,234,062, and subtracts "Transfer to reserves, including capital" of (12,949,591) and "Principal and dividends from NOTLEI" of (940,596). The 2025 budget was approved by Council on February 26, 2025.
The same note in the 2024 statements prints the reconciled totals as 40,612,697 (revenue) and 41,560,306 (expenses), which are each $3,000,000 lower than the 43,612,697 and 44,560,306 printed as the 2024 budget in the statement of operations. The deficit of (947,609) is the same either way.
$9,991,446operating fund deficit at the end of 2025 (about $4.2 million at the end of 2023)
The note on the accumulated surplus (the Town's total net worth) splits it into parts. One part is the "operating fund", the money used for everyday running costs. It was (4,230,105) at the end of 2023, (8,055,735) at the end of 2024 as first reported, and (9,991,446) at the end of 2025. Over the same period the Town reported annual surpluses every year and cash rose to $51,662,994. The 2025 statements also show the 2024 operating fund as (7,387,936), not the (8,055,735) printed a year earlier, and reserves of 28,163,407 instead of 28,831,205. The Town's annual report says it manages day-to-day finances on a cash basis using fund accounting, but we did not find an explanation of the operating fund balance.
Why it matters
A negative operating fund can mean everyday spending has been paid for out of money meant for something else, or it can be a bookkeeping balance that works out later. Residents cannot tell which from the published documents, and the number has grown while the Town reports surpluses.
It could be because…
The operating fund is an accounting split of the accumulated surplus, not a bank balance. Amounts the Town has spent but will recover from future taxes or from other governments can sit there until they are paid.
Large receivables (accounts receivable were 12,643,267 at the end of 2025) are counted as assets, but the cash has not arrived yet.
The Town may have used reserve money to pay for projects and plans to repay it, which would show as a negative operating fund and a matching higher reserve.
The change between the 2024 numbers in the two sets of statements may be a reclassification between the operating fund and reserves, not new spending.
Questions you could ask
What is the operating fund deficit made up of, and who or what owes it?
Has any reserve money been used to cover everyday costs, and when will it be put back?
Why do the 2025 statements show the 2024 operating fund and reserves differently from the 2024 statements (a difference of about $668,000, worked out by us), and what was moved?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
Note 7, Accumulated surplus: Operating fund (9,991,446) in 2025 and (7,387,936) in 2024. Reserves and reserve funds 35,779,054 in 2025 and 28,163,407 in 2024. Total 252,097,302 (2024: 247,637,834).
Note 7, Accumulated surplus, as printed a year earlier: Operating fund (8,055,735) in 2024 and (4,230,105) in 2023. Reserves and reserve funds 28,831,205 in 2024 and 21,454,779 in 2023.
The Town's financial report says: "The Town continues to manage its day-to-day finances on a cash basis using fund accounting, but reports in accordance with PSAB."
$7,602,851general government spending in 2025, against $4,017,202 in 2022
General government is the part of the Town that runs the Town itself: Council, the clerk, the CAO, finance, legal, human resources and IT. The statements show it cost $4,017,202 in 2022 and $7,602,851 in 2025 (up about 89%, worked out by us). In 2024 it was $7,569,648 against a budget of $5,682,060, and in 2025 $7,602,851 against $6,435,836. The Town's statistical review shows full-time positions rising from 99 in 2022 to 122 in 2025. The 2024 budget book explains staff steps, a 3.25% pay rate and positions approved the year before at full cost, but we did not find an explanation of why actual spending was so far over the budget in the statements.
Why it matters
Running the Town is spending that does not build a road or open a pool. When it grows faster than the services residents see, taxpayers may reasonably ask what they are getting.
It could be because…
The Town says it moved some costs: in 2024 it consolidated conference, furniture, advertising and training accounts into one "Municipal Purposes" line, and the statements allocate shared costs across departments, so budget and actual may not be counted the same way.
New positions were approved in earlier budgets (for example cybersecurity, records and communications work) and show at full cost from 2024.
The Lord Mayor directed in August 2025 that a Budget Office be set up under the strong mayor rules, which adds staff in this part of the Town.
Growth in the Town (more households, more tourism) can raise the cost of running it.
Questions you could ask
What accounts for the $1.9 million by which general government spending in 2024 passed its budget (worked out by us), and the $1.2 million in 2025?
How many of the 23 added full-time positions since 2022 (worked out by us) are in general government, and what did each add?
Will the Town publish a budget-to-actual report by department so residents can see where each year ran over or under?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
Segmented note, 2025: General government total expenses 7,602,851, made up of salaries and wages 5,851,953, contracted services 4,279,892 and interfunctional transfers (4,906,492) (costs charged out to other departments).
The statistical review (unaudited) shows general government expense of 7,602,851 (2025), 7,569,648 (2024), 5,599,608 (2023), 4,017,202 (2022) and 3,396,204 (2021). Its salaries and wages line rose from 14,051,704 (2022) to 17,599,620 (2025).
The 2024 budget says that for 2024 "Conferences, Furniture and Equipment, Advertising, and Training accounts have been consolidated into Municipal Purposes from other departments", a presentation change.
120 - Council and Administration, Main Change Drivers: "1) Reflective of changes in steps within payband and approved rate increase (3.25% for 2024). Also, the new position previously approved in the 2023 budget via business cases is now in 2024 at full cost".
$5,623,153tax arrears in 2025, up from $2,140,820 in 2021
Property taxes owing from earlier years and this year are called arrears. The Town's statistical review shows total tax arrears of $2,140,820 in 2021, $2,726,768 in 2022, $3,156,963 in 2023, $5,174,512 in 2024 and $5,623,153 in 2025. As a share of the year's tax levy that is 3.3% in 2021 and 6.6% in 2025. The share of the current year's taxes collected fell from 97.2% to 95.2%. We did not find an explanation from the Town.
Why it matters
The Town (and the Region and school boards whose taxes it bills) need that money to pay for services. When more is owed, the Town may have to borrow or use savings, and residents who pay on time carry the cost.
It could be because…
A few large properties may be late, in dispute or under an assessment appeal, which can move the total a lot in a town with big commercial properties.
The tax levy itself grew a lot over the same years (the Town and Region levies rose), so the dollar amount of arrears grows even if people pay at the same rate.
Higher tax bills and higher interest rates since 2022 can lead more owners to pay late.
Late payers owe penalty and interest, so arrears are not lost money; they are collected later.
Questions you could ask
What share of the arrears is owed by the ten largest unpaid accounts, and how much of the total is under appeal?
What has the Town done about arrears since 2022 (reminders, payment plans, tax sales), and what do they cost?
Has the Town had to borrow, or use reserves, to pay the Region and school boards while arrears are high?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
Taxation statistics: total tax arrears 5,623,153 (2025), 5,174,512 (2024), 3,156,963 (2023), 2,726,768 (2022), 2,140,820 (2021). Arrears as a percentage of the current tax levy: 6.6%, 6.5%, 4.3%, 4.0%, 3.3%. Current year's tax collections as a percentage of the current tax levy: 95.2%, 95.2%, 96.6%, 97.0%, 97.2%.
$18,978,329the Town's own 2025 levy, up from $17,582,782 (about 7.9%, worked out by us), while the report says 1.87%
The treasurer's message in the 2025 annual report says the Town limited its tax increase to about 1.87% on the Town's portion of the bill, and that the whole bill (Town, Region, education and hospital levy) rose about 11.58% for rural properties and 11.34% for urban ones. Eight pages later the same report says a typical residential property had a 1.87% increase on its property tax bill, and that the Town's portion was 1.56%. It also says Council approved a total budget increase of 9.22%. The statistical review shows the Town's own levy went from $17,582,782 to $18,978,329, a rise of about 7.9% (worked out by us), and the Region's from $46,955,982 to $51,059,944.
Why it matters
The tax increase is the number most residents care about. If the Town's own report gives three different figures, a resident cannot tell what happened to their bill.
It could be because…
The figures may measure different things: a rate change for a typical home, a change in the Town's share of the total bill, and a change in total dollars raised (which includes new buildings added to the tax roll).
A sentence may have been copied from an earlier year's report and not updated.
The Town levy in the statistical review may include special levies (storm water, the hospital levy) that the headline figure leaves out.
Questions you could ask
Which of 1.87%, 1.56%, 9.22% and 11.58% is the increase a typical homeowner paid on the Town's part of the 2025 bill, and how was each worked out?
Why did the Town's levy rise by about $1.4 million when the report describes a 1.87% increase?
Will the Town correct or explain the report?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
The treasurer's message says the Town limited "its property tax bill increase to approximately 1.87% on the Town’s portion of the tax bill" and that "The increase in the total tax bill, including the Town, Niagara Region, Education, and Niagara Health System, was approximately 11.58% for rural properties and 11.34% for urban properties." It is dated August 24, 2026.
The revenue discussion says "Town Council approved a 2025 total budget increase of 9.22%" and that "the typical residential property experienced a 1.87% increase on their property tax bill. The Town’s Portion amounted to 1.56%, calculated for 2025." It also gives assessment growth of 1.22%.
Tax levy: Town of Niagara-on-the-Lake 18,978,329 (2025) and 17,582,782 (2024); Niagara Region 51,059,944 and 46,955,982; Education 14,907,909 and 14,795,845.
Niagara-on-the-Lake spent $5.9M on running the town office in 2019 and $12.1M in 2025. Prices only went up about 21% in that time. Only 4 of 34 similar towns had faster growth here.
Why did the cost of running the town office grow 105% in 6 years?
Running the town office
Prices (inflation)
+0%+20%+40%+60%+80%+100%+120%
+105%
2019202020212022202320242025
Show as a table
Year
Running the town office
Prices (inflation)
2019
+0%
+0%
2020
+10%
+1%
2021
+7%
+4%
2022
+28%
+11%
2023
+51%
+16%
2024
+98%
+18%
2025
+105%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
It could be because…
The town added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $6.2M a year pay for?
Why did office and administration go from $3.1M to $5.8M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
Running the town office: 2019 $5.9M, 2020 $6.5M, 2021 $6.3M, 2022 $7.5M, 2023 $8.9M, 2024 $11.6M, 2025 $12.1M.
Niagara-on-the-Lake spent $2.5M on police, fire and safety in 2019 and $4.0M in 2025. Prices only went up about 21% in that time.
Why did the cost of police, fire and safety grow 61% in 6 years?
Police, fire and safety
Prices (inflation)
+0%+20%+40%+60%+80%
+61%
2019202020212022202320242025
Show as a table
Year
Police, fire and safety
Prices (inflation)
2019
+0%
+0%
2020
+7%
+1%
2021
+22%
+4%
2022
+26%
+11%
2023
+38%
+16%
2024
+59%
+18%
2025
+61%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
It could be because…
The town added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $1.5M a year pay for?
Why did fire department go from $1.6M to $2.5M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
Police, fire and safety: 2019 $2.5M, 2020 $2.7M, 2021 $3.1M, 2022 $3.2M, 2023 $3.5M, 2024 $4.0M, 2025 $4.0M.
$3,706,250in the MAT reserve at the end of 2025, up from $969,063 at the end of 2023
The Municipal Accommodation Tax (MAT) is a tax on short stays in hotels and similar places. The Town began it in 2022. It raised $2,819,095 in 2024, against a 2024 budget of $2,100,000, and $3,917,360 in 2025. The MAT reserve (savings set aside from it) rose from $969,063 at the end of 2023 to $1,874,045 at the end of 2024 and $3,706,250 at the end of 2025. The Town has said where the money is meant to go. The question is how much has been spent on each purpose so far.
Why it matters
This is a growing pot of money paid by visitors, and the Town's budget says half of the expected net revenue is shared with a tourism body. Residents may want to know what it buys and what is being saved.
It could be because…
A new reserve is expected to grow at first while the Town decides how to spend it; the statements say the criteria for its use were only developed by a committee in 2024.
Some of the money is committed to capital projects (such as wayfinding and accessibility) that take more than a year to build.
The 2024 budget was set before the Town had a year of results, so it may have been cautious.
Questions you could ask
How much MAT has been collected since 2022, how much has been paid to the tourism body, and how much has been spent on Town projects?
What are the rules for spending the reserve, and who decides?
Will the Town publish a yearly MAT report?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
The Town recognized 3,917,360 (2024: 2,819,095) in Municipal Accommodation Tax revenue in 2025. Funds "will be placed into a special reserve to be used for tourism promotion, Town capital infrastructure and tourism initiatives. Criteria for use of funds have been developed through a MAT committee in 2024."
The 2024 budget includes Municipal Accommodation Tax revenue of (2,100,000). It says contracted services rose mainly because of a "new revenue sharing agreement with DMO related to MAT tax - transfer of 50% of expected net revenues ($1.042M)". The book does not spell out DMO.
$96,482.25billed for March 19, 2023 to September 30, 2024
An integrity commissioner is an independent officer who handles complaints about whether council members followed the code of conduct. The Town's annual reports from its commissioner show costs that move a lot: $10,732.50 and $16,450.00 plus HST in the two years before March 2022, $51,585.00 plus HST for March 2022 to March 2023, and $96,482.25 for March 19, 2023 to September 30, 2024. The report for that last period is dated April 27, 2026, about 19 months after the period ended. It says six complaints were received: two dismissed at the preliminary stage, one investigated and dismissed, one withdrawn, and two not properly filed. The Town's Integrity Commissioner page names a different firm from the office that signed the 2026 letter.
Why it matters
Oversight of council is paid for by taxpayers and is only useful if residents can see it. A long gap before reporting makes it harder to know how the system is working.
It could be because…
The cost depends on how many complaints are filed and how deep each investigation goes, which the commissioner says is unpredictable.
The period was longer than a year (about 19 months), so a higher total is expected.
The Town may have changed commissioners over this time, which could explain a late report and a different office signing it.
Questions you could ask
Why was the report for the period ending September 30, 2024 not delivered until April 2026?
Who is the Town's Integrity Commissioner today, and when did that change?
What is the Town's yearly budget for integrity commissioner costs?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
The report is dated April 27, 2026 and covers March 19, 2023 to September 30, 2024. It says "our office received six complaints" and that billings for the period "totaled $96,482.25".
The 2022 report, dated October 31, 2023, says costs for March 19, 2022 to March 18, 2023 were $51,585.00 (plus HST), "significantly more than each of the last two years, ($16,450.00 and $10,732.50 plus HST respectively)".
$24,590.65Council conference and event costs in 2024, up from $14,883.31 in 2023
The Town's yearly statement of what it paid Council members shows "Conferences & Events" costs (per diems, hotels and meals) of $14,883.31 in 2023 and $24,590.65 in 2024 (up about 65%, worked out by us). In 2024 the Deputy Lord Mayor, Erwin Wiens, had $8,705.50 and the Lord Mayor, Gary Zalepa, had $7,116.67 (together $15,822.17, worked out by us). Total pay and costs for Council rose from $272,543.61 to $287,034.05. The Town's 2024 budget moved conference accounts into one central line, so a budget comparison by department is not possible.
Why it matters
Conferences can be good value when a Town learns something or lobbies for funding. Residents may still want to know what they were for, because the costs vary a lot from member to member.
It could be because…
The Lord Mayor and Deputy Lord Mayor represent the Town at provincial and regional meetings and may attend more events than other members.
Conference costs vary with where a conference is held in a given year (a conference in another province costs more).
Which events members attend, and where they are held, differs from year to year.
Questions you could ask
Which conferences and events were attended in 2024, by whom, and what did the Town get from them?
Is there a conference budget for Council, and a rule on who may attend what?
Where is the 2025 statement of Council pay and expenses?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Niagara-on-the-Lake?Send us your answer and we will publish it with this question.
The evidence
2024 Remuneration Paid to Council & Committee Members: conferences and events (per diem, hotels, meals etc.) WIENS, ERWIN 8,705.50; ZALEPA, GARY 7,116.67; council total 24,590.65. Total of all council columns: 287,034.05.
2023 Remuneration Paid to Council & Committee Members: conferences and events WIENS, ERWIN 3,909.25; ZALEPA, GARY 4,385.77; council total 14,883.31. Total of all council columns: 272,543.61.
The 2024 budget says "Conferences, Furniture and Equipment, Advertising, and Training accounts have been consolidated into Municipal Purposes from other departments."
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