Water is at the very heart of Ontario’s tourism industry: from Niagara Falls, to the Muskoka lakes, to the Rideau canal waterway to the shores of Superior, to the remote and pristine waters of lakes and rivers across the north. [...] They would also provide a far better model for the industry to engage the provincial government on the financial, regulatory, product development and marketing issues critical to the growth of the industry. [...] Our report includes recommendations for enhancing the ability of the province and its tourism regions to conduct better research and respond more quickly to the ever-changing trends in the global tourism market. [...] We heard repeatedly about the importance of new investment in provincially owned infrastructure and the need to continually re-evaluate the provincial and federal regulations governing the industry. [...] We also heard of the need to coordinate and re-evaluate the ever-increasing number of provincial and federal regulations that govern the industry.