The annual parade of award ceremonies is now over; the Oscars, the Grammy's, the Juno's and the Teddies have all been awarded. The Teddies, you ask Each year the Canadian Taxpayers Federation breaks out the tuxedos to spoof the 'best of the worst of government waste and high taxes'. After ten years, there remains no shortage of deserving nominees and recipients!

Golden sow statuettes are awarded to the winners in four categories; municipal, provincial, federal and lifetime achievement. Again this year, Ontario had its fair share of nominees. Year after year Premier McGuinty has figured prominently in the awards ceremony. Last year he received a Lifetime Achievement Award for having promised not to raise taxes and then imposing the largest tax hike in Ontario's history. This year he was nominated for a provincial Teddy for 'SlushGate' where his government shoveled $32 million out the door in a fit of year-end spending; including when the Ontario Cricket Association were cut a cheque for $1 million after only having asked for $150,000.

However, the provincial Teddy went to Quebec's former Lieutenant Governor for wasting some $700,000 on things like a $59,000 garden party; a trip to a ski resort; expensing a family birthday party; and $48,000 on gifts, with no one knowing to whom or for what reason they were given.

The municipal Teddy nominees included two from Toronto and one from Ottawa. Jan Harder, an Ottawa city councilor, was nominated for having campaigned hard on 'being a tax fighter' then proceeding to leading the charge to raise Ottawa property taxes at three times the rate of inflation. The City of Toronto council was nominated for ordering the city auditor and Integrity Commissioner to investigate - wait for it - the under-spending of two city councilors' $53,000 office budgets. This crazy use of tax dollars, however, was not crazy enough to win the Teddy.

The municipal Teddy was awarded to former Toronto Catholic District School Board Trustee, Christine Nunziata, for reports of misuse of her Trustee expense account. For years she expenses personal items to the taxpayers including trips to the Caribbean, a camera, lingerie, $12,000 in food and booze in one year, and daily tips to Tim Hortons for coffee and donuts. Some she paid back quickly; many she was chased down and forced to repay; and still many remain outstanding, leaving taxpayers on the hook. She has been forced off the board for having missed too many meetings, costing taxpayers $150,000 for a by-election.

The Federal Teddy went to Senator Raymond Lavigne for the Wakefield chainsaw massacre when he ordered staff to cut down trees on his personal property and his neighbour's. He got caught with over $23,000 in questionable travel and is being criminally charges. Talk about a walking billboard for Senate reform! And the prestigious Lifetime Achievement Award symbolically went to the Canada Tax Code for having gown from 11 pages in 1917 to 2226 pages in 2008, requiring a federal department with 46,000 staff costing $4 billion to administer. Making taxes flatter, simpler and lower would save cash for everyone.

The elimination of wasteful spending is even more important now as government revenue growth slows in response to macroeconomic pressures like the high Canadian dollar and a US slowdown. Premier McGuinty, Ontario Mayors and public officials should dedicate themselves to spending taxpayers' money wisely being mindful that taxpayers work hard to earn the money politicians too often spend without due care and attention. The Teddies is one way that reminds them.