Identity area
Type of entity
Authorized form of name
Parallel form(s) of name
Ontario. Direction de l'imposition des compagnies
Standardized form(s) of name according to other rules
Corporations Tax Branch
Other form(s) of name
Ontario. Treasury Dept. Corporations Tax Branch
Ontario. Dept. of Revenue. Corporations Tax Branch
Ontario. Ministry of Revenue. Corporations Tax Branch
Ontario. Ministry of Finance. Corporations Tax Branch
Ontario. Corporations Tax Branch and Logging Tac Branch
Identifiers for corporate bodies
Description area
Dates of existence
History
The Corporations Tax Branch was created in 1945 within the Office of the Comptroller of Revenue, Treasury Department, and headed by the Assistant Comptroller.
In 1968, the Branch became part of the Revenue Division, which had replaced the Office of the Comptroller. Both the Branch and Division were transferred to the Department of Revenue in 1968, and later, the Ministry of Revenue in 1972.
In 1980, the Corporations Branch became part of the Tax Revenue Program (renamed Tax Revenue and Grants Program in 1982).
In 1993, the Ministry of Revenue ceased to exist and the Corporations Tax Branch was transferred to the new Ministry of Finance, where it has been part of the Tax Division (1993-1997) and the Tax Revenue Division (1997- ).
From 1958-1959 to 1970, the Corporationns Tax Branch was known under the name "Corporations Tax Brranch and Logging Tax Branch".
Places
Legal status
Functions, occupations and activities
This Corporations Tax Branch administers the Corporations Tax Act and collects taxes imposed on incorporated businesses in Ontario, which comprise corporations' income tax (based on taxable income) and capital tax (based on taxable paid-up capital).
The Branch also handles consents to revive or surrender charters or to dissolve a corporation voluntarily. As well, the Branch is responsible for income tax and premium tax on insurance companies (based on taxable insurance premiums), the administration of the Mining Tax Act, and the administration of the payments in lieu (PILs) of taxes under the Electricity Act.
Past responsibilties of the Corporations Tax Branch included administering other tax statutes applying to corporations, such as the Logging Tax.
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
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
Canadiana Name Authorities; Public Accounts, 1899- ; RG 6-27-3; Ont. Gov't. Directories and Organization charts, 1945-
Government phone books, 1966-2006
KWIK Index, 2006
Maintenance notes
Archivist(s):
Paquet