Ministry Overview

Purpose of Ministry

The Ministry of Small Business and Revenue was established in June of 2005. The ministry incorporates the tax administration and revenue management responsibilities of the former Ministry of Provincial Revenue, and areas of responsibility related to small business development, regulatory reform and provincial property assessment appeal processes from the former ministries of Small Business and Economic Development, and Sustainable Resource Management.

The ministry’s mandate is to foster a competitive environment for small business¹ and investment in all regions of British Columbia, and provide a centre of excellence in the Province of British Columbia for tax administration and revenue management. The ministry is responsible for leading regulatory reform across government, and supporting the Province’s property assessment processes. The ministry is committed to excellence in its customer service, providing all of its services to British Columbians in a fair, efficient and timely manner.

Small business plays a vital role in all areas of British Columbia’s economy. In British Columbia, small business is responsible for a full 57 per cent of all private sector jobs, 26 per cent of provincial GDP and constitutes 98 per cent of all businesses in the province.² Working with other ministries, partners and the small business community, the ministry implements strategies and initiatives that support small business start-up and growth. The structure of the ministry creates opportunities for the development of programs and policies to allow small business in British Columbia to reach their full potential, and remove barriers for citizens and businesses interacting with government.

The revenues managed by the ministry amounted to $18.4 billion in 2004/05 or 56 per cent of all revenues received by the Province. These revenues support the provision of important government programs such as health care, education, transportation and social services. The ministry promotes voluntary compliance with the financial obligations resulting from the legislation it administers.³

1	A small business has fewer than 50 employees or is operated by a person who is self-employed without paid help. Refer to Appendix A for definitions of terms used in this document.
2	Small Business Profile 2005: A profile of small business in British Columbia. Western Diversification Canada, Small Business BC, BC Stats, Ministry of Small Business and Revenue. 2005.
3	Refer to Appendix B for a list of legislation administered by the Ministry of Small Business and Revenue.

The ministry provides revenue management services (account management, billing, payment and remittance processing and debt collection) to other ministries. The ministry also collects taxes and fees for local governments and other agencies. The ministry represents British Columbia in its relationship with the Canada Revenue Agency and the Canada Border Services Agency with respect to the taxation statutes they administer on behalf of the Province.⁴ This ensures revenue due to the Province is identified and received in a timely manner.

The ministry continues to build a ‘centre of excellence’ for revenue management in government. Through its alliance with EDS Advanced Solutions Inc., the ministry will deliver the first phase of a consolidated revenue management system during 2006/07. The Ministry of Small Business and Revenue will work with other ministries on an ongoing basis to transition their revenue management functions to this centralized system. The revenue management system will streamline the way government collects revenue through improved business processes and technology, and will improve service to customers.⁵

Regulatory reform is a key component of the government’s overall strategy to make British Columbia an economic and business leader. Over the last four years, the provincial government has successfully reduced the regulatory burden on British Columbians by over 40 per cent, eliminating more than 154,000 regulatory requirements. The ministry is responsible for leading regulatory reform across government, making it easier and more efficient for individuals, small business and industry to access government programs and services, and comply with regulations.

The ministry is committed to service excellence. This commitment is reflected in the Taxpayer Fairness and Service Code, which was developed in partnership with small business organizations across British Columbia.⁶ The Taxpayer Fairness and Service Code details a taxpayer’s right to timely customer service, courtesy, respect, fair treatment and confidentiality in all their dealings with the ministry. In October 2005, following consultation with small business organizations, the ministry introduced 12 service standards to measure its success in meeting the commitments set out in the Taxpayer Fairness and Service Code. A new performance measure has been included in this plan to report on the ministry’s success in meeting these standards. Over time, the ministry plans to add to and improve these service standards based on consultation with the small business community and feedback from taxpayers.

To achieve its mandate, the ministry depends on the contributions and support of a wide range of partners including the business community, industry, local governments, and federal government agencies. Building effective relationships and partnerships is a key strategic focus for the ministry.

The ministry’s net budget or voted appropriation is $45.2 million. Gross expenditures are expected to be approximately $153.4 million. Of this amount, $108.2 million is expected to be recovered from external and internal sources.

4	Refer to Appendix C for the British Columbia/Canada Revenue Agency Work Plan Summary.
5	View the Revenue Management Project Summary Report online at http://www.sbr.gov.bc.ca/rmp_summary_report.pdf.
6	For more information on the Taxpayer Fairness and Service Code, view online at http://www.sbr.gov.bc.ca/fairness/. Partner organizations include the Canadian Federation of Independent Business, British Columbia Chamber of Commerce, Retail Merchants’ Association of British Columbia, Retail Council of Canada, Institute of Chartered Accountants of British Columbia and Sales Tax Practitioners Liaison Committee.

Vision, Mission and Values

Vision

Support the prosperity of British Columbians through small business growth, effective tax administration and revenue management, and a responsible regulatory system.

Mission

The ministry’s purpose is to:

• Work in partnership to promote the success of the small business sector.
• Identify and collect provincial revenue to support government programs and services.
• Continue regulatory reform to improve government programs and services.

Values

The ministry’s values guide the organization and its employees in conducting the business of the ministry and achieving ministry goals. The values of the ministry are reflected in the fairness and customer service principles detailed in the Taxpayer Fairness and Service Code. The ministry also adheres to the core values of government — integrity, fiscal responsibility, accountability, respect and choice.⁷ The following demonstrates how the ministry ensures its core values are carried into its daily operations.

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Government’s core values are: integrity — to make decisions in a manner that is consistent, professional, fair, transparent and balanced; fiscal responsibility — to implement affordable public policies; accountability — to enhance efficiency, effectiveness and the credibility of government; respect — to treat all citizens equitably, compassionately and respectfully; and choice — to afford citizens the opportunity to exercise self-determination.