Vol.5 No.2 – Increased user fees and other charges imposed under Conservative premiers Mike Harris and Ernie Eves outweighed the benefits of income-tax cuts for many Ontario families. This paper examines the mathematics of increased user fees and other charges now levied by government, school boards, universities, and other institutions and presents their net effect on hypothetical Ontario households. This paper suggests that the Liberal government should look to other sources of revenue. The report also demonstrates that increased public support for Ontario universities would yield significant returns in the overall prosperity of the province.