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This program is responsible for the efficient and effective administration of Ontario tax statutes, tax incentive programs and benefit programs; and strives to optimize revenues while reducing compliance costs for people and businesses. Revenues collected through tax and non-tax programs provide the fiscal foundation on which many government programs are based, while various tax credit and benefit programs help support a strong social, economic and investment climate. The province encourages compliance through taxpayer information services and independent objections review, while discouraging non-compliance, tax evasion and participation in the underground economy through collections activities, audits, inspections and investigations. The fairness of tax incentive and benefit programs is protected through validation reviews and audits. The program is also responsible for the wind down of the retail sales tax program.

VOTE SUMMARY
($)
ITEM # ITEM

Estimates
2012-13

Estimates
2011-12

Difference
Between
2012-13
and
2011-12

Actual
2010-11

  OPERATING EXPENSE        
1 Tax and Benefits Administration 419,022,300 1,933,128,200 (1,514,105,900) 3,498,441,317
  TOTAL OPERATING EXPENSE TO BE VOTED 419,022,300 1,933,128,200 (1,514,105,900) 3,498,441,317
Statutory Bad Debt Expense, the Financial Administration Act 51,900,000 41,900,000 10,000,000 131,583,689
  Total Statutory Appropriations 51,900,000 41,900,000 10,000,000 131,583,689
  Total Operating Expense 470,922,300 1,975,028,200 (1,504,105,900) 3,630,025,006
  OPERATING ASSETS        
2 Assets 301,000 301,000 - 258,541
  TOTAL OPERATING ASSETS TO BE VOTED 301,000 301,000 - 258,541
Statutory Advances, the Education Act 19,000,000 22,000,000 (3,000,000) 17,794,482
Statutory Advances, the Northern Services Boards Act 3,500,000 5,000,000 (1,500,000) 2,753,009
Statutory Advances, the Local Roads Boards Act 4,000,000 3,500,000 500,000 3,519,360
  Total Statutory Appropriations 26,500,000 30,500,000 (4,000,000) 24,066,851
  Total Operating Assets 26,801,000 30,801,000 (4,000,000) 24,325,392
  CAPITAL EXPENSE        
3 Tax and Benefits 1,000 1,000 - -
  TOTAL CAPITAL EXPENSE TO BE VOTED 1,000 1,000 - -
Statutory Amortization, the Financial Administration Act 2,597,500 3,036,700 (439,200) 2,206,418
  Total Statutory Appropriations 2,597,500 3,036,700 (439,200) 2,206,418
  Total Capital Expense 2,598,500 3,037,700 (439,200) 2,206,418
  CAPITAL ASSETS        
4 Tax and Benefits 1,000 2,318,800 (2,317,800) 4,894,351
  TOTAL CAPITAL ASSETS TO BE VOTED 1,000 2,318,800 (2,317,800) 4,894,351
  Total Capital Assets 1,000 2,318,800 (2,317,800) 4,894,351


Standard Account by Item and Sub-items
($)
VOTE -ITEM
#
STANDARD ACCOUNT BY ITEM AND SUB-ITEMS      
  OPERATING EXPENSE      
1209-1 Tax and Benefits Administration      
  Salaries and wages     96,231,100
  Employee benefits     13,478,300
  Transportation and communication     2,916,600
  Services     189,291,200
  Supplies and equipment     1,152,100
  Transfer payments      
     Guaranteed Annual Income System   118,779,600  
     Small Business Transition Support   1,000  
     Ontario Senior Homeowners' Property Tax Grant   1,000  
     Sales Tax Transition Benefit   196,000 118,977,600
  Subtotal     422,046,900
  Less: Recoveries     3,024,600
  Total Operating Expense to be Voted     419,022,300
  Sub-Items:      
  Program Delivery      
  Salaries and wages   25,373,900  
  Employee benefits   3,761,600  
  Transportation and communication   615,800  
  Services   21,687,800  
  Supplies and equipment   192,900  
  Transfer payments      
     Guaranteed Annual Income System 118,779,600    
     Small Business Transition Support 1,000 118,780,600  
  Subtotal   170,412,600  
  Less: Recoveries   1,999,400 168,413,200
  Strategic Partnerships and Program Policy      
  Salaries and wages   34,186,100  
  Employee benefits   3,952,000  
  Transportation and communication   718,400  
  Services   159,022,000  
  Supplies and equipment   677,600  
  Transfer payments      
     Ontario Senior Homeowners' Property Tax Grant* 1,000    
     Sales Tax Transition Benefit 196,000 197,000  
  Subtotal   198,753,100  
  Less: Recoveries   1,025,200 197,727,900
  Compliance Programs      
  Salaries and wages   36,671,100  
  Employee benefits   5,764,700  
  Transportation and communication   1,582,400  
  Services   8,581,400  
  Supplies and equipment   281,600 52,881,200
  Total Operating Expense to be Voted     419,022,300
  Statutory Appropriations      
  Other transactions      
Statutory    Bad Debt Expense, the Financial Administration Act     51,900,000
  Total Operating Expense for Tax and Benefits Administration Program     470,922,300
  OPERATING ASSETS      
1209-2 Assets      
  Advances and recoverable amounts      
     Guaranteed Annual Income System   300,000  
     Small Business Transition Support   1,000 301,000
  Total Operating Assets to be Voted     301,000
  Statutory Appropriations      
  Advances and recoverable amounts      
Statutory    Advances, the Education Act     19,000,000
Statutory    Advances, the Northern Services Boards Act     3,500,000
Statutory    Advances, the Local Roads Boards Act     4,000,000
  Total Operating Assets for Tax and Benefits Administration Program     26,801,000
  CAPITAL EXPENSE      
1209-3 Tax and Benefits      
  Other transactions     1,000
  Total Capital Expense to be Voted     1,000
  Statutory Appropriations      
  Other transactions      
Statutory    Amortization, the Financial Administration Act     2,597,500
  Total Capital Expense for Tax and Benefits Administration Program     2,598,500
  CAPITAL ASSETS      
1209-4 Tax and Benefits      
  Land and marine fleet     1,000
  Total Capital Assets to be Voted     1,000
  Total Capital Assets for Tax and Benefits Administration Program     1,000

* Subject to the proposed repeal of section 104.1(18) of the Taxation Act, 2007. If the repeal is not enacted, the Ministry will update the requirements for this program under this transfer payment.