Municipal restructuring in Ontario from 1996 to 1999, whether voluntary or involuntary, was the most comprehensive process of municipal reform since the Baldwin Act of 1849 (Frisken 30). After the election of the Harris Conservative government in 1995, municipal reform took off and was followed by substantial activity between 1996 and 1999 (Sancton 135-56). This research paper seeks to categorize, describe and evaluate the substantial activity that has taken place between the province and its municipal subordinates. While other studies question whether the change in financial relations was intended to benefit the province or whether the structure of local government had simply become obsolete, the question of why the reforms took place is not the focus of this research. . However, this paper will assess whether this substantial activity has brought long-term changes to the system by describing the numerous reforms and examining their impact. This article will begin by evaluating the financial reform, which was the starting point for larger changes, followed by functional, structural and legislative reforms between 1996 and 1999. The municipal system experienced steady growth for several decades after the establishment of responsible municipal government. in Ontario with the Baldwin Act of 1849 (Frisken 30). International interest was sparked in 1954 with the creation of Metropolitan Toronto, the first major structural change in the system. Yet it was not until 1967 that the Ontario Taxation Committee recommended that the rest of Ontario be restructured into regional governments similar to the structure of Metropolitan Toronto (Frisken 30). This recommendation resulted in the creation of ten regional service delivery opportunities. Structural reforms halved the number of municipalities and established larger, single-tier municipalities. Legislative reforms allowed municipalities to enjoy autonomy away from provincial control. After evaluating the previously mentioned reforms, this article determines that it is crucial to assess the behavioral trends of municipalities and the province when measuring the impact of these changes. For a long time, and probably still today, municipalities consider themselves creatures of the province. Additionally, the province of Ontario assumed a paternal and protective role towards municipalities (Graham and Phillips 179-209). In conclusion, even with financial, functional, structural and legislative reforms, these roles of municipalities and the province will not change quickly..