Identity area
Type of entity
Authorized form of name
Parallel form(s) of name
Standardized form(s) of name according to other rules
Guaranteed Income and Tax Credit Branch
Other form(s) of name
Ontario. Ministry of Revenue. Guaranteed Income and Tax Credit Branch
Identifiers for corporate bodies
Description area
Dates of existence
History
The Guaranteed Income and Tax Credit Branch was established in 1975 within the Tax Revenue Division of the Ministry of Revenue.
It continued to exist until 1993, when the Ministry of Revenue was disbanded. It was replaced with the Tax Credits and Grants Branch, within the new Ministry of Finance.
Places
Legal status
Functions, occupations and activities
The Guaranteed Income and Tax Credit Branch assured qualifying Ontario residents aged 65 or older, a set annual income, by administering the Guaranteed Annual Income System (GAINS) which supplemented their income.
The branch also administered the Ontario Tax Credits system which consisted of the Ontario Pensioners Property Tax Assistance, the Ontario Home Ownership Savings Plan Tax Credit, the Home Buyers Grant program, the Property Tax Credit, the Sales Tax Credit, the Political Contribution Tax Credit, the Co-operative Education Tax Credit, the Graduate Transitions Tax Credit, Workplace Child Care Tax Incentive, and the Workplace Accessibility Tax Incentive. The branch also administered the Ontario Child Care Supplement for Working Families program.
Finally, the branch administered Ontario Tax Grants.
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
Info-GO website; Ontario Gov't. Phone Directories; Canadiana Name Authorities
Maintenance notes
Archivist(s):
R. Coram