Abstract This paper reviews what has happened to the City of Toronto 10 years after it was amalgamated. From 1995 to 2003, the Ontario Government made a number of major changes in the way that its municipalities were governed and financed. Some municipalities were forced to amalgamate despite the opposition of their residents. The government also redistributed certain responsibilities of the province to the municipalities through the Local Services Realignment Programme (LSRP). The process is called "disentanglement". Since the LSRP led to the cost of many of the shared-cost programmes being shifted to the city, the programme can also be termed "downloading". Other major changes include the use of market value for property tax assessment and the provincial government control of education funding for the local school boards.