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Description found in Archives

Tax Policy Branch [textual record]. 

Series consists of

Date(s)

1932-1993

Place of creation

No place, unknown, or undetermined

49.2 m of textual records

Scope and content

Series consists of records created and maintained by the Tax Policy Branch and its predecessors. The series includes tax policy central registry files; correspondence, reports and working papers of the Senior Tax Adviser; and central registry files of the Tax Structure Committee.

Textual records
32: Restricted by law
Access restrictions may vary. Please con
sult the access list.
Archival reference no.
Former archival reference no.

Terms of use

Copyright belongs to the Crown.

Additional name(s)

Biography / Administrative history

Tax Policy Branch is responsible for the development and evaluation of federal taxation policies and legislation. However, the actual collection of taxes and interpretation of tax law are the responsibility of Revenue Canada, a completely separate government department. The branch consists of four divisions and an Intergovernmental Tax Policy group focused on specific aspects of taxation. However, many of the responsibility areas for policy development are shared and projects may involve officers from more than one division or group. These divisions are the Personal Income Tax Division, the Sales Tax Division, the Business Income Tax Division, Tax Legislation Division and the Intergovernmental Tax Policy Group. The Senior Tax Adviser and the Tax Structure Committee reported to the Tax Policy and Legislation Branch, the precursor of the Tax Policy Branch. RG19 General Inventory and the Department of Finance website

Additional information

Source of title
Title is based on the contents of the series.

Accruals
Further accruals are expected.

Government

Related control no.

1. 92/009
2. 2004-05-023 OFRC
3. 2014-00611-3
4. RG19
5. R200