Ontario. Gasoline Tax Branch

Identity area

Type of entity

Lower-level Ontario government office (type C)

Authorized form of name

Ontario. Gasoline Tax Branch

Parallel form(s) of name

    Standardized form(s) of name according to other rules

    • Gasoline Tax Branch

    Other form(s) of name

    • Ontario. Dept. of Highways. Gasoline Tax Branch

    • Ontario. Treasury Dept. Gasoline Tax Branch

    • Ontario. Dept. of Revenue. Gasoline Tax Branch

    • Ontario. Ministry of Revenue. Gasoline Tax Branch

    Identifiers for corporate bodies

    Description area

    Dates of existence

    1936-1980

    History

    The Gasoline Tax Branch was set up in 1936 in the Department of Highways, where it remained until 1956 when it was transferred to the Revenue Division of the Treasury Department. In 1968 the branch was moved from the Treasury Department to the Department of Revenue.

    The branch ceased to exist in 1980, when it was merged with the Succession Duty Branch to form the new Motor Fuels And Tobacco Tax Branch.

    Places

    Legal status

    Functions, occupations and activities

    The Gasoline Tax Branch was responsible for the collection and administration of gasoline tax under the Gasoline Tax Act. It was also responsible for regulating the transportation of gasoline, distillate and kerosene in Ontario. Later, the branch administered and enforced the Tobacco Tax Act, the Gasoline Tax Act and the Motor Vehicle Fuel Tax Act.

    Address

    Internal structures/genealogy

    General context

    Relationships area

    Related entity

    Ontario. Dept. of Highways (1931-1971)

    Identifier of related entity

    AA47

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Dept. of Highways controls Ontario. Gasoline Tax Branch

    Dates of relationship

    1936-1955

    Description of relationship

    Related entity

    Ontario. Treasury Dept. (1867-1968)

    Identifier of related entity

    AA19

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Treasury Dept. controls Ontario. Gasoline Tax Branch

    Dates of relationship

    1956-1968

    Description of relationship

    Related entity

    Ontario. Dept. of Revenue (1968-1972)

    Identifier of related entity

    AA85

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Dept. of Revenue controls Ontario. Gasoline Tax Branch

    Dates of relationship

    1968-1972

    Description of relationship

    Related entity

    Ontario. Ministry of Revenue (1972-1993)

    Identifier of related entity

    AA89

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Ministry of Revenue controls Ontario. Gasoline Tax Branch

    Dates of relationship

    1972-1980

    Description of relationship

    Related entity

    Ontario. Motor Fuels and Tobacco Tax Branch (1980-)

    Identifier of related entity

    CA1573

    Category of relationship

    temporal

    Type of relationship

    Ontario. Motor Fuels and Tobacco Tax Branch is the successor of Ontario. Gasoline Tax Branch

    Dates of relationship

    Description of relationship

    Access points area

    Subject access points

    Place access points

    Epithet

    Control area

    Authority record identifier

    CA1574

    Institution identifier

    Rules and/or conventions used

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

    Status

    Approved

    Level of detail

    Dates of creation, revision and deletion

    2026-11-16: migrated to AtoM

    Language(s)

      Script(s)

        Sources

        Ontario Government Phone Directories; Guide to the Holdings of the Archives of Ontario (1985) 0306; Public Accounts, 1936-1956

        Maintenance notes

        Not in Canadiana Name Authorities

        Archivist(s):
        R. Coram