The Gas Tax Fund : chronology, funding and agreements / Jean Dupuis. : YM32-5/2016-99E-PDF

"Public infrastructure, which includes facilities for transportation, communication, power generation, water distribution, public sanitation and pollution abatement, is essential to a nation’s economic vitality and the welfare of its people. Governments are responsible for keeping public infrastructure in good working order and for replacing these assets as they reach the end of their lifespan or become obsolete. However, the upkeep of public infrastructure is often too costly for a single level of government to undertake. This is particularly true for Canadian municipalities, which own approximately 60% of all public infrastructure1 but have limited sources of revenue, usually restricted to property taxes and user fees, at their disposal. This is why the federal government introduced, in 2005, the Gas Tax Fund (GTF), a predictable and permanent source of infrastructure funding support for municipalities. This document provides an overview of the GTF, including the growth of the program since its inception, categories of expenditure eligible for funding, and a summary of funding agreements"--Introduction.

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