摘要:The 1995 to 2003 Ontario Conservative government made a number of major changes in the way that municipalities were govemed and fmanced. Sorne municipalities were forced to amalgamate despite the opposition of the residents. The governmentalso redistributed the responsibilities ofthe province and the municipalities through the Local Service Realignment Program (LSR). This program is refelTed to as downloading. Other major changes included the use ofmarket value for property tax assessment and the transfer of education funding to the province from the local school boards.