Ontario. Motor Fuels and Tobacco Tax Branch

Identity area

Type of entity

Lower-level Ontario government office (type C)

Authorized form of name

Ontario. Motor Fuels and Tobacco Tax Branch

Parallel form(s) of name

    Standardized form(s) of name according to other rules

    • Motor Fuels and Tobacco Tax Branch

    Other form(s) of name

    • Ontario. Ministry of Revenue. Motor Fuels and Tobacco Tax Branch

    • Ontario. Dept. of Revenue. Motor Fuels and Tobacco Tax Branch

    Identifiers for corporate bodies

    Description area

    Dates of existence

    1980-

    History

    The Motor Fuels and Tobacco Tax Branch was created in 1980, and assumed the functions of the defunct Gasoline Tax Branch and the Succession Duty Branch (then known as the Succession Duty and Land Taxes Branch). It formed part of the Ministry of Revenue.

    In 1993, the branch became part of the Ministry of Finance, which replaced the Ministry of Revenue.

    Places

    Legal status

    Functions, occupations and activities

    The Motor Fuels and Tobacco Tax Branch administers and enforces the Ontario Tobacco Tax Act, the Gasoline Tax Act and the Motor Vehicle Fuel Tax Act. In 1980 it took over responsibility for the Succession Duty, Land Taxes and Small Business Development Corporations programs.

    Address

    Internal structures/genealogy

    General context

    Relationships area

    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. Motor Fuels and Tobacco Tax Branch

    Dates of relationship

    1980-1993

    Description of relationship

    Related entity

    Ontario. Ministry of Finance (1993-)

    Identifier of related entity

    AA90

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Ministry of Finance controls Ontario. Motor Fuels and Tobacco Tax Branch

    Dates of relationship

    1993-

    Description of relationship

    Related entity

    Ontario. Gasoline Tax Branch (1936-1980)

    Identifier of related entity

    CA1574

    Category of relationship

    temporal

    Type of relationship

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

    Dates of relationship

    Description of relationship

    Related entity

    Ontario. Succession Duty Branch (1902-1980)

    Identifier of related entity

    CA1578

    Category of relationship

    temporal

    Type of relationship

    Ontario. Succession Duty Branch is the predecessor of Ontario. Motor Fuels and Tobacco Tax Branch

    Dates of relationship

    Description of relationship

    Access points area

    Subject access points

    Place access points

    Epithet

    Control area

    Authority record identifier

    CA1573

    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 Ont.(1985), 0306

        Maintenance notes

        Not in Canadiana Name Authorities

        Archivist(s):
        R. Coram