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Title

Series consists of

3 lower level description(s)

Arrangement structure

Series part of

Department of Finance fonds [textual record, cartographic material, architectural drawing] (R200-0-9-E)

Bilingual equivalent

Direction de la politique de l'impôt [document textuel]

Date(s)

1932-1993

Place of creation

No place, unknown, or undetermined

Extent

Language of material

English

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.

Conditions of access

Terms of use

Copyright belongs to the Crown.

Additional name(s)

Tax Policy Branch.

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

Government

MIKAN no.

134202