Ontario. Office of the Budget and Taxation

Identity area

Type of entity

Lower-level Ontario government office (type C)

Authorized form of name

Ontario. Office of the Budget and Taxation

Parallel form(s) of name

    Standardized form(s) of name according to other rules

    • Office of the Budget and Taxation

    Other form(s) of name

    • Ontario. Office of the Budget and Intergovernmental Finance

    • Ontario. Office of the Budget, Taxation and Pensions

    Identifiers for corporate bodies

    Description area

    Dates of existence

    1978-2010

    History

    The Office of the Budget and Taxation was originally established as a division within the Ministry of Treasury and Economics in 1978 under the name of the Office of the Budget and Intergovernmental Finance. The division was comprised of the following branches; the Taxation Policy Branch, Fiscal Planning and Policy Branch and the Intergovernmental Finance Policy Branch.

    In 1993, the Ministry of Treasury and Economics was amalgamated with the Ministry of Revenue and the Ministry of Financial Institutions to form the Ministry of Finance, at which time the Office of the Budget and Intergovernmental Finance was renamed the Office of the Budget and Taxation. During this time the division was comprised of the Budget Secretariat, the Intergovernmental Finance Policy Branch and the Taxation Policy Branch.

    In 2009, the Office of the Budget and Taxation was renamed the Office of the Budget, Taxation and Pensions to reflect its long standing responsibility for public-sector pension plans. In 2010 the Office of the Budget, Taxation and Pensions was amalgamated with the Treasury Board Office to form the Office of the Budget and Treasury Board.

    Places

    Legal status

    Functions, occupations and activities

    The Office of the Budget and Taxation, when initially known as the Office of the Budget and Intergovernmental Finance, was responsible for managing and developing the Provinces' policies and practices concerning fiscal policy, taxation, managing the production of the Ontario Budget policy, including the fiscal framework, expenditure, priorities, economic stabilization initiatives, finance policies with other levels of government, and the monitoring of Ontario Budget performance.

    Under the Ministry of Finance, when known as the Office of the Budget and Taxation, the division was responsible for managing and coordinating all aspects of the Ontario Budget development, including monitoring its progress and implementation; the production of the autumn Economic Statement and Fiscal Outlook; the coordination of financial transfers from the federal government; the negotiation of federal-provincial agreements and advise on programs financing, equalization and review of federal-provincial cost sharing. The division was also responsible for the formulation of the Provinces' income security and pension policies, including those concerning the Canada Pension Plan and the financing of public sector pension plans. The division was also responsible for developing policies in various tax fields, negotiating tax arrangements with the federal government, other provinces and local governments, and the preparation of provincial tax policy options for inclusion in the Ontario Budget.

    Address

    Internal structures/genealogy

    General context

    Relationships area

    Related entity

    Ontario. Ministry of Treasury and Economics (1978-1993)

    Identifier of related entity

    AA88

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Ministry of Treasury and Economics controls Ontario. Office of the Budget and Taxation

    Dates of relationship

    1978-1993

    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. Office of the Budget and Taxation

    Dates of relationship

    1993-2010

    Description of relationship

    Access points area

    Subject access points

    Place access points

    Epithet

    Control area

    Authority record identifier

    CA2273

    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

        KWIK Indexes 1987, 1993/94, 2006

        Ont. Gov. Telephone Directories 1981, 2008, 2009 and 2010

        Maintenance notes

        At the time of writing (Jan. 2013) it is presumed that the 2010/2011 reorganization of the office into the Office of the Budget and Treasury Board constituted a new office/division within the Ministry of Finance. (A. Birrell)


        Archivist(s):
        Birrell