Ontario. Tax Appeals Branch

Identity area

Type of entity

Lower-level Ontario government office (type C)

Authorized form of name

Ontario. Tax Appeals Branch

Parallel form(s) of name

    Standardized form(s) of name according to other rules

    • Tax Appeals Branch

    Other form(s) of name

    • Ontario. Ministry of Revenue. Tax Appeals Branch

    • Ontario. Tax Appeals Service

    Identifiers for corporate bodies

    Description area

    Dates of existence

    1979-

    History

    The Tax Appeals Branch was established in Oct. 1979 in the Tax Revenue Division. Objections and appeals filed under the taxing statutes were previously handled by the Corporations Tax Branch. It was first known as the Tax Appeals Service.

    Places

    Legal status

    Functions, occupations and activities

    The Tax Appeals Branch processes objections and appeals filed under the following statutes administered by the ministry: the Corporations Tax Act, the Mining Tax Act, the Fuel Tax Act, the Gasoline Tax Act, the Land Transfer Tax Act, the Retail Sales Tax Act, the Tobacco Tax Act, the Ontario Guaranteed Annual Income Act, the Race Tracks Tax Act, the Ontario Home Ownership Savings Plan Act, the Small Business Development Corporations Act, the Employer Health Tax Act, the Municipal Act, the Community Small Business Investment Funds Act and the Income Tax Act (Ontario).

    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. Tax Appeals Branch

    Dates of relationship

    1979-1993

    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. Tax Appeals Branch

    Dates of relationship

    1993-

    Description of relationship

    Access points area

    Subject access points

    Place access points

    Epithet

    Control area

    Authority record identifier

    CA1586

    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

        Info-GO website; Ontario Gov't Directories; Canadiana Name Authorities

        Maintenance notes

        Canadiana has both Tax Appeals Branch and Tax Appeals Service.

        Archivist(s):
        R. Coram