MAIN HEADING: Tax and Benefits Administration Program - VOTE 1209

Back to the Ministry of Finance Summary page

Tax and Benefits Administration Program - VOTE 1209

This program area is responsible for the effective and efficient administration of Ontario tax statutes and a number of benefit programs and for maintaining the integrity of Ontario's tax system. It conducts tax compliance activities including audit, investigation and collections and delivers key benefit programs for low-income seniors and families. Central to this role is the provision of high quality services to clients including information and advisory services. Accountability for managing the relationship with the Canada Revenue Agency, which collects the majority of the province's taxes on its behalf, also rests with this area. The program area leads the province's efforts in addressing the underground economy, contraband tobacco, corporate tax avoidance, and other revenue integrity measures. In addition, the program area supports the delivery of enterprise-wide services such as the collection of non-tax revenues and benefits transformation. The program area's mandate also includes working in partnership with First Nations on a range of issues including tobacco. In limited circumstances, the program area provides grants to not-for-profit organizations and selected First Nations communities related to tax administration.

Vote Summary
($)
ITEM # ITEM

Estimates
2014-15

Estimates
2013-14

Difference
Between
2014-15
and
2013-14

Actual
2012-13

  OPERATING EXPENSE        
1 Tax and Benefits Administration 473,698,200 454,053,700 19,644,500 342,120,820
Total Including Special Warrants 473,698,200 454,053,700 19,644,500 342,120,820
Less: Special Warrants 157,900,000 - 157,900,000 -
  TOTAL OPERATING EXPENSE TO BE VOTED 315,798,200 454,053,700 (138,255,500) 342,120,820
Special Warrants 157,900,000 - 157,900,000 -
S Bad Debt Expense, the Financial Administration Act 38,000,000 30,000,000 8,000,000 29,879,691
S Payments to Private Collection Agencies, the Financial Administration Act 5,500,000 5,500,000 - 5,201,972
  Total Statutory Appropriations 43,500,000 35,500,000 8,000,000 35,081,663
  Total Operating Expense 517,198,200 489,553,700 27,644,500 377,202,483
  OPERATING ASSETS        
2 Assets 300,000 350,000 (50,000) 220,602
Total Including Special Warrants 300,000 350,000 (50,000) 220,602
Less: Special Warrants 100,000 - 100,000 -
  TOTAL OPERATING ASSETS TO BE VOTED 200,000 350,000 (150,000) 220,602
Special Warrants 100,000 - 100,000 -
S Advances, the Education Act 19,100,000 19,100,000 - 18,295,885
S Advances, the Northern Services Boards Act 4,000,000 4,000,000 - 3,765,540
S Advances, the Local Roads Boards Act 4,500,000 4,100,000 400,000 4,096,774
  Total Statutory Appropriations 27,600,000 27,200,000 400,000 26,158,199
  Total Operating Assets 27,900,000 27,550,000 350,000 26,378,801
  CAPITAL EXPENSE        
3 Tax and Benefits 1,000 1,000 - -
  TOTAL CAPITAL EXPENSE TO BE VOTED 1,000 1,000 - -
S Amortization, the Financial Administration Act 2,637,600 2,637,600 - 2,637,609
  Total Statutory Appropriations 2,637,600 2,637,600 - 2,637,609
  Total Capital Expense 2,638,600 2,638,600 - 2,637,609
  CAPITAL ASSETS        
4 Tax and Benefits 1,000 1,000 - -
  TOTAL CAPITAL ASSETS TO BE VOTED 1,000 1,000 - -
  Total Capital Assets 1,000 1,000 - -




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     88,178,000
      Employee benefits     13,454,800
      Transportation and communication     3,936,000
      Services     236,848,000
      Supplies and equipment     2,107,300
      Transfer payments      
          Guaranteed Annual Income System   131,681,900  
          Small Business Transition Support   1,000  
          Tax Compliance Partnership Agreements   515,800 132,198,700
  Subtotal     476,722,800
  Less: Recoveries     3,024,600
  Total Operating Expense     473,698,200
  Sub-Items:      
  Strategy, Stewardship and Program Policy      
      Salaries and wages   19,237,600  
      Employee benefits   3,155,000  
      Transportation and communication   635,000  
      Services   196,563,100  
      Supplies and equipment   637,100 220,227,800
  Tax Compliance and Benefits      
      Salaries and wages   68,940,400  
      Employee benefits   10,299,800  
      Transportation and communication   3,301,000  
      Services   40,284,900  
      Supplies and equipment   1,470,200  
      Transfer payments      
          Guaranteed Annual Income System 131,681,900    
          Small Business Transition Support 1,000    
          Tax Compliance Partnership Agreements 515,800 132,198,700  
      Subtotal   256,495,000  
      Less: Recoveries   3,024,600 253,470,400
  Total Operating Expense     473,698,200
  Statutory Appropriations      
      Other transactions      
Statutory         Bad Debt Expense, the Financial Administration Act     38,000,000
  Statutory Appropriations      
      Services      
Statutory         Payments to Private Collection Agencies, the Financial Administration Act     5,500,000
  Total Operating Expense for Tax and Benefits Administration Program     517,198,200
  OPERATING ASSETS      
1209-2 Assets      
      Advances and recoverable amounts      
          Guaranteed Annual Income System     300,000
  Total Operating Assets     300,000
  Statutory Appropriations      
      Advances and recoverable amounts      
Statutory         Advances, the Education Act     19,100,000
      Advances and recoverable amounts      
Statutory         Advances, the Northern Services Boards Act     4,000,000
      Advances and recoverable amounts      
Statutory         Advances, the Local Roads Boards Act     4,500,000
  Total Operating Assets for Tax and Benefits Administration Program     27,900,000
  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     2,637,600
  Total Capital Expense for Tax and Benefits Administration Program     2,638,600
  CAPITAL ASSETS      
1209-4 Tax and Benefits      
      Land and marine fleet - asset costs     1,000
  Total Capital Assets to be Voted     1,000
  Total Capital Assets for Tax and Benefits Administration Program     1,000