In intergovernmental relations, downloading refers to the transfer of program responsibilities from a higher level of government to a lower level—typically from federal to provincial, or provincial to municipal—without corresponding revenue or taxing authority. The term gained prominence in Canada during the 1990s when provinces facing federal transfer cuts passed costs to municipalities, particularly in Ontario where social housing, transit, and various social services became municipal responsibilities. Downloading creates fiscal stress because municipalities have limited revenue tools (primarily property taxes) and cannot run deficits. Critics argue downloading is unfair burden-shifting; defenders suggest local delivery may be more efficient. The opposite process—uploading—occurs when higher governments assume responsibilities from lower levels. Downloading debates continue as municipalities advocate for revenue tools commensurate with their expanding responsibilities.