Identity area
Type of entity
Authorized form of name
Parallel form(s) of name
Standardized form(s) of name according to other rules
Corporate and Commodity Taxation Branch
Other form(s) of name
Tax Design and Legislation Branch
Identifiers for corporate bodies
Description area
Dates of existence
History
The Corporate and Commodity Taxation Branch was created in 1994 as the Tax Design and Legislation Branch within the Office of the Budget and Taxation and consisted of four units: The Corporations Tax Design Unit, Sales and Commodity Tax Design Unit, Property Tax Design Unit and Personal Income Tax Design Unit.
In 2001 the Branch assumed its current name. It ceased to be responsible for Property Tax Design and Personal Income Tax Design, but gained from the former Taxation Policy Branch the Corporate Tax Policy Unit and the Sales and Commodity Tax Policy Unit. It later added a Quantitative Modelling Unit.
Places
Legal status
Functions, occupations and activities
From 1994 to 2002 the Branch was responsible for ensuring that tax legislation and regulations effectively expressed the province's tax policies and identifying opportunities to improve existing legislation and regulation.
After 2002 the Branch further assumed the function of providing advice and assistance to the Minister of Finance and the government in formulating corporate, sales and commodity tax policies, as well as providing advice on remission orders and Orders in Council for corporate, sales, and commodity taxes.
Address
Internal structures/genealogy
General context
Relationships area
Related entity
Identifier of related entity
Category of relationship
Type of relationship
Dates of relationship
Description of relationship
Related entity
Identifier of related entity
Category of relationship
Type of relationship
Dates of relationship
Description of relationship
Access points area
Subject access points
Place access points
Epithet
Control area
Authority record identifier
Institution identifier
Rules and/or conventions used
RAD: Rules for Archival Description, 2nd edn (2008)
Status
Level of detail
Dates of creation, revision and deletion
2026-11-16: migrated to AtoM
Language(s)
Script(s)
Sources
Government Phone Directories 1993-2010
Ontario Budget Papers 1997, 1999.
Maintenance notes
Archivist(s):
Levi