The Expenditure Estimates are available in PDF and HTML versions. The PDF version is a format reflecting the true printed version. The HTML version is an accessible format.
TAX POLICY, BUDGET AND REVENUE OPERATIONS PROGRAM - VOTE 1202
This program has two components, Budget and Taxation Policy, and Tax Revenue. The Budget and Taxation Policy area advises and assists the Minister of Finance and the Government in formulating Ontario Budget policy including tax policy, tax design and legislation, federal-provincial finance policy and pension and income security policy; develops the Ontario Budget and other major economic/fiscal documents; manages the Province’s taxation, intergovernmental finance and related policy development; co-ordinates research to identify broad economic taxation and fiscal implications of specific and emerging trends and developments.
The Tax Revenue area administers Ontario’s tax statutes. The integrity of the province’s self-assessment system is maintained by encouraging compliance through taxpayer information services and independent objections review, while discouraging non-compliance and tax evasion through collection activities, audits and investigations. The program also administers various tax credit and benefit programs.
TAX POLICY, BUDGET AND REVENUE OPERATIONS PROGRAM 1202 - Summary
| VOTE and item | Accrual 2003-04 Estimates | PROGRAM AND ACTIVITIES | Cash 2002-03 Estimates | Cash 2001-02 Actual |
|---|---|---|---|---|
| $ | $ | $ | ||
| 1202 | TAX POLICY, BUDGET AND REVENUE OPERATIONS PROGRAM | |||
| OPERATING | ||||
| 1 | 9,668,000 | Budget and Taxation Policy2 | 7,504,500 | 8,586,604 |
| 2 | 881,186,600 | Tax Revenue3 | 465,672,300 | 471,062,153 |
| S | 58,180,400 | Bad Debt Expense, the Financial Administration Act4 | - | - |
| 949,035,000 | Total Operating | 473,176,800 | 479,648,757 | |
| 351,300,000 | Less: Special Warrants | 216,000,000 | - | |
| 58,180,400 | Less: Statutory Appropriations | - | - | |
| 539,554,600 | Amount to be Voted | 257,176,800 | 479,648,757 | |
| Assets | ||||
| 3 | 3,701,000 | Assets | - | - |
| 3,701,000 | Total Assets | - | - | |
| 3,701,000 | Amount to be Voted | - | - |
NOTE: Commencing in 2003-04, Estimates are presented on the accrual basis of accounting. Information for 2002-03 and earlier years is presented on the modified cash basis, and therefore comparison between 2003-04 and earlier year figures may not be meaningful. Differences between cash and accrual relate to adjustments such as timing of transfer payments and provisions for bad debts, that would increase or decrease the 2002-03 amounts had they been presented on the accrual basis.
Adjustments for this Ministry, if any, are indicated by superscripted references above and are explained on the page following the Ministry Summary - Reconciliation of 2002-03 Estimates from Cash to Accrual.
TAX POLICY, BUDGET AND REVENUE OPERATIONS PROGRAM - Standard Accounts Classification
| OPERATING | |||
|---|---|---|---|
| Budget and Taxation Policy (1202-1) | $ | ||
| Salaries and wages | 6,156,300 | ||
| Employee benefits | 685,400 | ||
| Transportation and communication | 386,500 | ||
| Services | 1,841,000 | ||
| Supplies and equipment | 598,800 | ||
| 9,668,000 | |||
| Tax Revenue (1202-2) | |||
| Salaries and wages | 154,570,100 | ||
| Employee benefits | 19,858,100 | ||
| Transportation and communication | 8,239,800 | ||
| Services | 21,899,300 | ||
| Supplies and equipment | 2,899,300 | ||
| Transfer payments | $ | ||
| Child Care Supplement for Working Familie | 206,420,000 | ||
| Guaranteed Annual Income System | 87,300,000 | ||
| Ontario Home Property Tax Relief for Seniors | 380,000,000 | ||
| 673,720,000 | |||
| 881,186,600 | |||
| Business Direction | $ | ||
| Salaries and wages | 1,158,300 | ||
| Employee benefits | 74,500 | ||
| Transportation and communication | 45,200 | ||
| Services | 931,500 | ||
| Supplies and equipment | 11,400 | ||
| 2,220,900 | |||
| Retail Sales Tax and Other Taxes | $ | ||
| Salaries and wages | 13,644,400 | ||
| Employee benefits | 1,494,300 | ||
| Transportation and communication | 477,900 | ||
| Services | 1,193,100 | ||
| Supplies and equipment | 151,200 | ||
| 16,960,900 | |||
| Corporations Tax and Other Taxes | $ | ||
| Salaries and wages | 24,842,000 | ||
| Employee benefits | 5,818,600 | ||
| Transportation and communication | 1,582,400 | ||
| Services | 3,954,500 | ||
| Supplies and equipment | 865,100 | ||
| 37,062,600 | |||
| Income Tax Related Programs | $ | ||
| Salaries and wages | 25,942,200 | ||
| Employee benefits | 3,372,000 | ||
| Transportation and communication | 1,511,900 | ||
| Services | 11,805,100 | ||
| Supplies and equipment | 1,006,000 | ||
| Transfer payments | $ | ||
| Child Care Supplement for Working Families | 206,420,000 | ||
| Guaranteed Annual Income System | 87,300,000 | ||
| Ontario Home Property Tax Relief for Seniors | 380,000,000 | ||
| 673,720,000 | |||
| 717,357,200 | |||
| Motor Fuels and Other Taxes | $ | ||
| Salaries and wages | 9,404,400 | ||
| Employee benefits | 1,042,400 | ||
| Transportation and communication | 501,500 | ||
| Services | 534,900 | ||
| Supplies and equipment | 120,300 | ||
| 11,603,500 |
TAX POLICY, BUDGET AND REVENUE OPERATIONS PROGRAM - Continued
| Collections and Compliance | $ | $ |
|---|---|---|
| Salaries and wages | 9,259,700 | |
| Employee benefits | 960,400 | |
| Transportation and communication | 769,000 | |
| Service | 1,544,500 | |
| Supplies and equipment | 182,100 | |
| 12,715,700 | ||
| Tax Appeals | ||
| Salaries and wages | 4,733,600 | |
| Employee benefits | 427,400 | |
| Transportation and communication | 31,800 | |
| Services | 183,400 | |
| Supplies and equipment | 39,500 | |
| 5,415,700 | ||
| Special Investigations | ||
| Salaries and wages | 4,371,500 | |
| Employee benefits | 430,200 | |
| Transportation and communication | 154,500 | |
| Services | 116,700 | |
| Supplies and equipment | 50,400 | |
| 5,123,300 | ||
| Regional Tax Offices | ||
| Salaries and wages | 61,214,000 | |
| Employee benefits | 6,238,300 | |
| Transportation and communication | 3,165,600 | |
| Services | 1,635,600 | |
| Supplies and equipment | 473,300 | |
| 72,726,800 | ||
| Statutory Appropriations | ||
| Other transactions | ||
| Bad Debt Expense, the Financial Administration Act | 58,180,400 | |
| 58,180,400 | ||
| Total Operating for Tax Policy, Budget and Revenue Operations Program | 949,035,000 | |
| Assets | ||
| Assets (1202-3) | ||
| Deposits and prepaid expenses | ||
| Child Care Supplement for Working Families | 1,901,000 | |
| Advances and recoverable amounts | ||
| Child Care Supplement for Working Families | 1,500,000 | |
| Guaranteed Annual Income System | 300,000 | |
| 1,800,000 | ||
| 3,701,000 | ||
| Total Assets for Tax Policy, Budget and Revenue Operations Program | 3,701,000 |