The Canadian Taxpayers Federation has named Liberal Senator Colin Kenny as winner of the federal "Teddy" award -- an honour bestowed upon what the federation calls the worst offender when it comes to government waste and overspending.

The CTF claims to be a non-profit, non-partisan advocacy group which fights for lower taxes, and greater government accountability.

In its ninth annual Teddies Waste Awards Ceremony held this morning on Parliament Hill, the CTF also named Ontario's electric utility Hydro One, a crown corporation, as winner of the provincial Teddy award. The City of Edmonton was the municipal award winner.

"Sadly, 2006 has been yet another blockbuster year for government waste," said CTF's Manitoba director, Adrienne Batra, who was acting as master of ceremonies

In a tongue-in-cheek, Oscars-like ceremony, the CTF awarded Kenny for "Best Comedic Performance by an Unelected Official" for his starring role in "Letters & Bills from Dubai".

Last year, the senate's National Security and Defence Committee (of which Kenny was the head) was accused of misspending public funds following a $138,000 overseas trip that included a stop at a luxury hotel in Dubai.

The defence committee went with the intent of visiting Canadian troops in Kandahar, but they were prevented from going into Afghanistan by military commanders who said the situation was too dangerous. Kenny and four other senators remained in Dubai, where they investigated port security and spent C$311 a night on rooms at the Renaissance Hotel.

Kenny and his committee were unanimously cleared of the allegations, but the CTF said:

"Documents clearly show that military officials told them in advance that a film shoot in Afghanistan was not an option. Undeterred, the star of the film leads the crew onwards where they stay in a luxurious hotel in Dubai for 7 days even though only one three-hour shoot is scheduled. The hotel bill? A cool $30,000."

The CTF also criticized Kenny for attempting to bump up office budgets for senators from $135,000 to $200,000, in order "to move up to match the House of Commons."

The provincial Teddy award went to the board of Hydro One, "for showing that the culture of entitlement is alive and well in Ontario."

The CTF blasted former Hydro One CEO Tom Parkinson, who was drawing an annual salary of $1.5 million, for billing "$45,000 in personal expenses to his secretary's credit card, having himself approve the expenditures."

The federation also said Parkinson used Hydro One's helicopter to visit his private cottage in the Muskokas. Upon his resignation, the utility wrote a $3-million severance cheque for the CEO, who "voluntarily resigned."

"This Teddy is for Hydro One's board to share as it shows that a good team always sticks together through thick and thin, even when it is taxpayers getting the shaft," said the CTF.

The municipal Teddy award went to the the city of Edmonton, which was nominated for "Best Dim-witted International Idea" for its 'film' -- "Yo-Yorat: Cultural Gifts for America to Make Benefit Glorious City of Edmonton."

The CTF says the city spent $30,000 to hire 30 actors from Washington, D.C. to hand out yo-yos in the U.S. capital on Canada Day.

The promotion was part of Alberta Week in Washington, and the toys were emblazoned with Edmonton logos and an economic development website address for the city.

A city official described the campaign as a fun way to promote the city and connect with the average person attending the festival.

But the Canadian Taxpayers Federation said in June that people in Edmonton would be outraged. And today, the federation said Canadians must now wait for the director's cut, "to see if anyone in Washington clutching their yo-yo said 'Dad, Can we go to Edmonton next year?'"

Other honours

In tradition with the Academy Awards' Lifetime Achievement Award, the CTF gave its own version to Ontario Premier Dalton McGuinty.

The federation said McGuinty has amassed a "lifetime of achievements" in the four years since he was elected premier, and singled out two statements which will ensure that "he will be long remembered by taxpayers."

As opposition leader on the election trail in 2003, McGuinty told voters: "I won't raise your taxes, but I won't cut them either."

At a downtown Toronto hotel, McGuinty signed a pledge, drafted by the CTF, that committed a Liberal government to abide by the Taxpayer Protection and Balanced Budget Act promising not to raise taxes.

But after winning the election, the CTF said McGuinty "broke that very pledge, ushering in the largest tax hike in Ontario's history in the form of a so-called 'health premium,'" as well as delivering three deficit budgets, and ramping up spending.

Notable nominees:  (Click for a list of all the nominees)

Federal: Veteran Liberal MP Jim Karygiannis, who the CTF accuses of "routinely" skipping votes in the House of Commons, and that he's showed up for noneo f the 32 votes in the 39th session of Parliament. "His no-shows would make even Lindsay Lohan -- Hollywood's current truant-du jour -- blush," said the CTF. 

Provincial: the Government of Quebec's Societe nationale du cheval de course (SONACC) -- an agency that promotes and develops the province's horseracing industry.  The CTF said SONACC was handed $260 million between 1999 and 2005 -- which was used to hand officers 20 to 30 per cent raises for "dong the same job," while bonuses of up to $30,000 were paid without any measurement criteria, and one officer was given an $82,500 severance, "only to be rehired as a consultant."

Municipal: The City of Montreal, which paid three roadwork crews about $22 an hour, at 90 man-hours, for fixing nine potholes. But the plot, said the CTF, unfolded as follows: "The workers drive around. Shovel a little gravel. Stop for a poutine. Repeat."

The City of Toronto -- "arguably the most fiscally incompetent city in Canada" -- for failing to pass along savings from the one-point reduction in the GST to citizens. The CTF says failing to do so runs contrary to the Excise Tax Act. If Mayor David Miller "doesn't pass it along to consumers he'll have to pass it along to Ottawa and what's the point in that? Rating: Warning to viewers of this film in Toronto: Watch your wallet," says the federation.

The CTF awards Teddies annually "to a government, public office holder, civil servant, department or agency that most exemplifies government waste, overspending, over-taxation, excessive regulation, lack of accountability, or any combination of the five."

The Teddies are named for Ted Weatherill, a former senior public servant who was terminated in 1999 for "expenses incurred by him ... incompatible with his position as Chairman of the Canada Labour Relations Board," according to the Office of the Minister of Labour.