Ontario. Corporations Tax Branch

• Ontario. Direction de l'imposition des compagnies

• Corporations Tax Branch

• 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

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".

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.

RAD: Rules for Archival Description, 2nd edn (2008)

2026-11-16: migrated to AtoM

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

Archivist(s):
Paquet