Core Business Areas
The Ministry relies on five core business areas and the contributions and support of a wide range of partners including the
business community, industry, local governments and federal government agencies, to achieve its mandate.
The Ministry delivers its programs and services through ministry staff, other ministries, BC Assessment, Property Assessment
Appeal Board, Property Assessment Review Panels, Canada Revenue Agency, Canada Border Service Agency, Small Business BC and
a private sector service provider (EDS Advanced Solutions Inc.).
The Ministry ensures service quality and client-centred service are maintained through formal mechanisms such as legislation,
performance and service agreements (for example, Ministry Service Plans, contribution agreements, work plans), year-end reviews
and a commitment to the fairness and service principles detailed in the Taxpayer Fairness Service Code.
Refer to Appendix C for more information on service delivery mechanisms and Appendix D for an overview of the Ministry's organizational
structure and key responsibilities. A detailed Resource Summary by core business area is available.
1. Small Business and Regulatory Reform
Resources |
Allocation |
$3,695,000 |
FTEs |
21 |
Small Business and Regulatory Reform is responsible for leading and coordinating cross government initiatives to strengthen
small business growth and advance regulatory reform.
This business area supports a permanent Small Business Roundtable.4 It works with partners from all levels of government and
the private sector. Together, they develop and implement solutions to address impediments to small business success, and provide
services, products and tools to support small business start-up and growth. This business area, on behalf of the Province
and in partnership with the federal government, jointly funds Small Business BC5 through an annual contribution agreement,
and works in partnership with federal and municipal governments to provide BizPaL.6
This business area is also responsible for developing and implementing the government Regulatory Reform Initiative for British Columbia.
This includes providing strategic leadership in regulatory reform, providing expertise and advice to ministries to support
the successful implementation of regulatory reform initiatives, building capacity within government for regulatory reform
and developing regular reports on the progress of regulatory reform across government. This business area represents British Columbia's
interests on federal, provincial and territorial committees and working groups. It also represents the Province on international
regulatory reform initiatives led by organizations such as the Organization for Economic Cooperation and Development, and
Asia Pacific Economic Cooperation.
This business area works with other ministries, other levels of government and the business community to implement its services
and programs.
2. Revenue Programs
Resources |
Allocation |
$47,621,000 |
FTEs |
525 |
Revenue Programs is responsible for administration, compliance and enforcement activities for taxes7, fees and natural resource royalties for the Province. This includes audit assessments, tax refunds, and the administration
of tax credit and benefit programs. Natural resource revenue administration includes the collection of royalties, freehold
production taxes and resource management fees levied on the production of minerals, oil and gas. Revenue programs promotes
voluntary compliance with tax obligations, ensuring amounts owed to government are paid, by providing quality customer service,
education and compliance programs.
Revenue Programs, on behalf of the Ministry, represents British Columbia in its relationship with Canada Revenue Agency and
Canada Border Services Agency with respect to the taxation statutes these agencies administer for the Province. Strong links
are maintained with municipalities and other government organizations that collect taxes on behalf of the Province. These
agencies ensure revenues due are identified and received in a timely manner.
This business area also provides services to local governments and service areas and collects taxes on their behalf.
Provincial taxpayers — individuals, the business community and industry — and local government and service area clients are
the primary customers of Revenue Programs.
3. Revenue Solutions
Resources |
Allocation |
$72,643,000 |
FTEs |
133 |
Revenue Solutions provides selected revenue management services8 to the Ministry, its client ministries and their customers. Services available include account management, billing, payment
and remittance processing, debt collection and other revenue management services.
Services are provided through a combination of Ministry staff and a private sector service provider. Revenue Solutions manages
the Ministry's agreement with EDS Advanced Solutions Inc. ensuring oversight and success of the agreement on behalf of the
Ministry. This business area works with client ministries to transition their revenue management functions to the Ministry
of Small Business and Revenue.
Ministry staff develop and manage the overall strategy and business procedures for the collection of delinquent accounts for
provincial tax programs. This includes consumption taxes, property taxes and mineral, oil and gas royalties and taxes, and
other taxes.
This business area also manages and collects revenues for Ministry of Forests and Range. This includes collection of revenue
from invoices issued to their forest industry clients and managing trust security deposits on tenure agreements.
Provincial taxpayers and client ministries are the primary customers of Revenue Solutions.
4. Property Assessment Services
Resources |
Allocation |
$2,897,000 |
FTEs |
13 |
|
|
|
Property Assessment Services provides advice on strategic property assessment policy, participates in inter-Ministry and inter-agency
processes related to property assessment and taxation, and reviews and develops legislative and regulatory changes and amendments
related to property assessment.
This business area also administers the annual Property Assessment Review Panel program9 across the province and supports
the management of the Property Assessment Appeal Board.10 These review bodies ensure property assessments are accurate, reflect
actual value, and criteria are applied consistently within a municipality or rural area. They work with BC Assessment, local
taxation authorities and property owners to resolve disputes.
BC Assessment and the ministries of Finance and Community Services are the primary customers of Property Assessment Services.
Refer to Crown Agencies below for more information on BC Assessment.
5. Executive and Support Services
Resources |
Allocation |
$52,054,000 |
FTEs |
199 |
Executive and Support Services provides strategic leadership and corporate services to assist the Ministry in achieving its
goals and objectives.
This business area includes the Minister's and Deputy Minister's offices, and key programs and services provided across the
Ministry such as financial management, human resource services, strategic planning, performance reporting, information technology
management, Ministry-wide project management, internal communication, and legislative and policy support. Executive and Support
Services also administers investigative operations directed towards enforcement of provincial taxation statutes. Key services
to the public include responding to customer inquiries on tax, revenue and benefit programs administered by the Ministry,
providing taxpayer information and education, providing access to OneStop Business Registration11 and conducting reviews of
tax appeals and litigation support.
Taxpayers, legislators, other ministries and Ministry of Small Business and Revenue employees are the primary customers served
by this business area.
Crown Agencies
The Minister of Small Business and Revenue is accountable for BC Assessment and is charged with the administration of the
Assessment Act and the Assessment Authority Act. BC Assessment operates as an independent, provincial Crown corporation governed by a Board of Directors. Its mandate is
to establish and maintain uniform real property assessments in accordance with the Assessment Act, on an annual basis, for all property owners throughout British Columbia. The Minister reviews and approves the agency's
annual three-year Service Plan and annual Service Plan Report.
Property owners (individuals, businesses and industry) and municipalities are the primary customers of BC Assessment. For
more information, view online at http://www.bcassessment.bc.ca.
Information Resource Management Plan
The Ministry's Information Resource Management Plan (IRMP) supports the achievement of all Ministry goals. An overview of
this plan is available on the Ministry website at http://www.sbr.gov.bc.ca/budget/IRMP_07-08.pdf.