Announced in the 2004 Ontario Budget, the Ontario government created the Small Business Tax Administration Advisory Committee, demonstrating continued support of small businesses in Ontario. The committee is comprised of members who represent small business owners in Ontario who, along with Ministry of Revenue representatives, work together on improving the tax administration processes in Ontario.
The committee holds quarterly meetings that provide an opportunity for small business representatives to meet face-to-face with ministry officials to discuss tax administration issues. Also, the committee meetings give ministry representatives the opportunity to listen to small business concerns and garner feedback on ministry initiatives.
Previous to the committee, the ministry coordinated the Small Business Advisory Committee which included similar membership and provided feedback on several ministry initiatives such as the Small Business Guide to Frequently Asked Questions, the Service Commitments and Standards in Tax Administration and the Purchase Exemption Certificate review. Like its predecessor, the Small Business Tax Administration Advisory Committee continues to provide valuable feedback on tax administrative issues.
Purpose and Scope
The purpose of the committee is to:
- identify and discuss new ways of simplifying tax administration
- provide the ministry with a direct means of garnering feedback from small business on tax administration initiatives
- provide small businesses with an opportunity to present the Ministry of Revenue with suggestions for simplifying tax administration procedures.
The scope of the committee is limited to Ontario taxing statutes administered by the ministry, with an emphasis on Retail Sales Tax. Property taxes are not included. Although, the focus of the committee is tax administration issues, the members are also invited to participate in a pre-budget consultation where tax policy issues are addressed.
Membership
The Deputy Minister of Revenue, Carol Layton, chairs the committee, which currently includes 11 members representing small business owners in Ontario. A small business is considered an enterprise that generates gross annual revenues of less than $2 million.
Collectively, the membership is chosen with the objective of representing:
- each type of legal entity (proprietorships, partnerships and corporations)
- the major Ontario business sectors including retail, manufacturing, service, transportation and hospitality
- new and mature businesses
- various geographic regions of the province
- remitters of major Ontario business taxes.
Small business members may serve one to three year terms. Individual terms are staggered to provide the committee with continuity.
Location and Frequency of Meetings
The committee holds three to four meetings annually - including the pre-budget consultation session - primarily in the Greater Toronto Area.
For more information
For information on the Small Business Tax Administration Advisory Committee, please contact Julie Siciliano at 905 433-6366 or by email at julie.siciliano@ontario.ca.
