Job Specification

Purpose of Position :

To provide expert and strategic advice on the development of tax legislation. Provides advice on the development of design legislation options for complex policy proposals. Identifies and develops legal specifications for amendments to legislation and regulations.

Duties / Responsibilities :

In consultation with the Manager Corporate Tax Design Unit the position is recognized as a legislative design expert:

1. Leads the preparation and provides strategic analysis and guidance of legal specifications for complex corporate tax
measures where required.

2 Leads inter-branch intra-branch and inter-ministry teams in the review of tax legislation Provides leadership to more
junior staff by explaining tasks and monitoring progress, both as a project lead and as a senior branch resource.
Monitors and coaches junior staff through knowledge transfer and advice to assist with their understanding of the
corporate tax issues to support the legislative design process.

3. Leads the design and proactivity identifies and develops options the Minister and senior management on complex
corporate tax measures. Consults and works closely with Legal Services to ensure that legislation and regulations
support the underlying policy intent. Supports the Minister in the passage of legislation.

4 Provides strategic and expert analyses of complex legislative and regulatory provisions to identify deficiencies in
achieving the underlying policy intent. Recommends design options for rectifying the deficiencies. Liaises and
consults with tax administrators to proactively identify areas of legislation that requires amendments and to determine
the administrative feasibility of legislative design.

5. Proactively identifies emerging tax planning trends and techniques affecting the corporate tax system. Identifies
strategic design and legislative options for addressing these techniques. Leads the knowledge transfer to the
section and branch with respect to legislative and tax planning developments.

6. Develops strategic and expert subject matter briefing material. Assumes a key role in briefing the Minister and senior
executives on complex details of legislation and administrative practice pertaining to complex corporate tax measures.

7. In consultation with the manager, is responsible for the development of work plans and advises on appropriate strategies for updating and ensuring the effectiveness of legislation.

8. Assumes a lead role in the provision of expert technical tax advice to senior management and ensures that the Corporate Tax Policy Unit carries-out the development of credible, workable policy options.

9. Leads and often assumes full responsibility of tax design and legislative development, and determines the work and direction of junior staff and consultants. Acts as team/project leader, sets deadlines and reviews material to ensure quality control.

10. Liaises with other ministries, governments, taxpayers, accountants and lawyers on the development and implementation of strategic and complex tax design and legislative issues.

Knowledge :

Expert knowledge of and extensive experience with corporate tax legislation. Working knowledge of provincial and federal personal income tax. Significant experience with Ontario's legislative process. Significant knowledge of legislation of other jurisdictions. Training in law or accounting or equivalent work experience.

Excellent interpersonal skills to establish and maintain effective working relationships with senior officials, associates and staff at all levels. Ability to deal diplomatically with senior staff, public and taxpayer group; ability to negotiate; ability to lead other staff. Excellent oral and
written communication skills. Excellent analytical skills to identify issues, problems and linkages to government priorities and business plan objectives, and to synthesize large volumes of information. Sound computer skills to function in the current technological environment.

Demonstrated ability to meet deadlines consistently, manage multiple issues and keep issues moving forward. Ability to design and execute effective presentations of complex tax materials and brief the Minister/Deputy Minister or senior ministry management on assigned issues.

Judgement :

On own initiative, in consultation with the manager, incumbent exercises independence and creativity in determining work plan priorities and in determining the best tax design and legislative options. The incumbent exercises judgement in bringing forward ideas for improving the effectiveness of tax legislation. Judgement is also exercised in leading and training less senior Staff. Exercises judgement and discretion at meetings with taxpayers groups, with contacts in other ministries or governments and during discussions of contentious issues and in preparation of briefing materials and tax design proposals for senior management.

Accountability - Programs :

Directly accountable for accuracy of information in legislative specification, in the design of tax measures and for accuracy of information in briefing notes. Direct impact on the effectiveness of the government's policy through design of tax measures and drafting of legislative/regulatory specifications.

Accountability – Personnel :

Leads project teams composed of individuals from other sections, branches and divisions. Help less senior staff with drafting of legislative specifications and the provision of technical tax advice.

Accountability - Finance and Materials :

N/A

Accountability - Impact of Errors :

Incumbent directly determines and shapes the legislative and regulatory framework with implements and supports tax policy decisions. The incumbent also provides advice to senior management up to and including the Minister. Faulty or inadequate proposals for legislative change could result in confusion and failure to implement tax policy in the manner intended inequitable taxation and potential loss of revenue. Failure to design tax measures and supporting legislation and regulations could increase administrative costs to the government and taxpayers, as well as cause embarrassment to the Minister.

Contact - Internal :

Frequent contact with staff and solicitors in other branches, divisions, ministries. Regular presentations/briefings of senior executives of the ministry and the Minister. Represents the branch on intrainter-ministerial committees/taskforces.

Contact - External :

Frequent contact with staff and solicitors in other branches, divisions, ministries. Regular presentations/briefings of senior executives of the ministry and the Minister. Represents the branch on intrainter-ministerial committees/taskforces.