Job Specification

Purpose of Position :

To identify, collect and resolve arrears and identify undisclosed liabilities for taxes administered by the Tax Revenue Division (TRD) for accounts of low to medium value, based on branch parameters, by informing taxpayers of their rights and obligations and to perform an appropriate series of legal sanctions and remedies to enforce compliance when taxpayers do not voluntarily comply.

Duties / Responsibilities :

In a high volume, multi-statute environment the incumbent is responsible to:

- Determine and initiate the most effective and timely type of progressive collection action to enforce compliance and ensure recovery of taxes on a portfolio of default and delinquent accounts by contacting taxpayers and/or their representatives to obtain commitments for payment, negotiate re-payment schedules within predetermined parameters, confirm commitments in writing with the taxpayer and to monitor arrangements for compliance using the current collection system. Each account is reviewed to determine the areas of non-compliance, payment history, account adjustments, compliance history and type of business to identify potential non-compliance issues to maximize tax recovery and minimize potential loss. In some cases information such as financial statements may be reviewed. Progressive collection action could include recommendation for referral to Field Collection Officer to supplement enforcement of compliance and ensure recovery of taxes.

- Initiate and recommend appropriate legal action in a progressive manner through garnishments, personal/real property liens and/or enforcing warrants for managerial approval. At managements request, some legal actions involve preparing a written summary or strategy outlining the compliance history and a recommendation for current and future legal action.

- Recommend and negotiate the pledging of security by taxpayers to secure the ministry's interest typically in accounts with higher dollar value or in support of a longer term re-payment schedule.

- Initiate and recommend sanctions for managerial approval in remedying outstanding taxes. Sanctions involves recommendation for prosecution under the Provincial Offenses Act (POA).

- Research information regarding taxpayer assets to negotiate payment arrangement, secure the ministry's interest and/or recommend the write-off of uncollectible accounts via skip tracing techniques and by utilizing various government databases. Searches may include Equifax inquiries, contacting sheriffs, banks, landlords, neighbouring businesses and other related parties.

- Responds to verbal/written inquiries in accordance to Common Service Standards from accountants, lawyers, bailiffs, landlords, receivers, trustees and secured creditors in response to ministry initiated inquiries or the ministry's interest in a taxpayer's assets. These interests may include PPSA liens, real property liens, warrants, mortgages, and section 6 claims under the RST Act. Inform and educate taxpayers on their rights and responsibilities.

- Qualify taxpayers undisclosed liabilities when returns are not filed by estimating taxes based on previous filing history or industry yields. Refer accounts to audit, special investigation or field collection where appropriate with managerial approval.

- Prepare the necessary documents and update system edits when recommending accounts for write off when all collection efforts have been exhausted or no long economical to pursue.

- Maintains the integrity of tax roll information for all statutes in adherence to the TRD Quality Contact procedures.

- Management has the right to assign additional duties.

Knowledge :

Knowledge of collection techniques, branch policies/procedures and relevant sections of legislation, such as but not limited to Retail Sales Tax Act, Corporations Tax Act, Employer Health Tax Act, Gasoline Tax Act, Fuel Tax Act, Tobacco Tax Act, Land Transfer Tax Act, Mining Tax Act, Premium Tax Act, Income Tac Act, Bankruptcy and Insolvency Act, Financial Administration Act, Electricity Tax Act, Personal Property Security Act, Companies Creditors Arrangement Act,Provincial Offenses Act, and Freedom of Information and Protection of Privacy Act in order to enforce compliance and collect delinquent accounts. General knowledge of insolvency administration including debt security instruments to secure liabilities. Knowledge of insolvency administration including debt security instruments to secure liabilities. Knowledge of accounting methods to research/analyze taxpayer financial data, to support payment arrangements and to assist in locating assets to seize. Detailed working knowledge of automated integrated collection systems (ICS) for data input, retrieval and amendment and to evaluate history of non-compliance. Working knowledge of various legislation relating to registration and filing requirements; accounting systems (e.g. ITAS and BASYS), operational policies/procedures to perform account reconciliations, financial adjustments and tax roll maintenance updates. Knowledge of on-line data systems, personal computer systems and software e.g. WordPerfect and Lotus, electronic mail to generate correspondence and reports. Knowledge of current economic environment that has an impact on the ministry and it's ability to collect.

Skills :

Good research and analytical skills to determine taxpayer liability and the most effective progressive collection action to enforce compliance and ensure recovery of taxes for accounts that are at high risk of loss; to conduct skip-tracing activities employing tactful telephone investigations; to analyze financial data and/or documents and extract pertinent information, investigate and trace concealed assets, review corporate structures, amalgamations and associated groups and identity non-arms length transactions. Excellent verbal skills to effectively articulate legislative requirements to taxpayer to encourage future voluntary compliance, negotiate payment terms on overdue accounts to yield recovery within a reasonable time frame. Good written communication skills to prepare, on request, custom correspondence, strategies, fact sheets for senior ministry officials, other ministries and taxpayers, lawyers, accountants, trustees, receivers, bailiffs, sheriffs, bankers. Excellent judgement to make quick and informed situations and maintain a positive public perception of fair and consistent treatment, where the issues may be high-profile and politically sensitive. Ability to deal tactfully and diplomatically with difficult situations and aggressive/emotional clients. Ability to apply judgement skills to estimate taxpayer's undisclosed tax liabilities to initiate legal action. Ability to plan, organize and prioritize work activities to deal with a diverse array of work situations to minimize risk of loss.

Freedom of Action :

Work is performed under the general supervision of a Collection Manager and according to established guidelines, procedures, best practices, policies and precedents with significant latitude in planning and carrying out assignments.

Judgment is exercise in taking appropriate measures to obtain information, analyzing information to assess status and potential for recovery of tax revenues, determining the best course of action to maximize recovery, negotiating with taxpayers, lawyers, accountants, sheriffs and bailiffs. Such judgment is often exercised in situating that are sensitive and stressful. Uses judgement and negotiating skill in the sale of seized assets with bailiffs and sheriffs in the best interest of the Ministry. Refers accounts, for an opinion to Collection Manager or Legal Services when beyond authority (such as but not limited to, unusual cases re: interpretation of legislation/policy). Estimates and/or calculates taxpayers; liability and raises assessments using established guidelines. Account write-offs are submitted for review and approval by a Collection Manager when collection activities have been exhausted.

Job requires latitude in negotiating best possible payment arrangement while seeking the manager's approval for any arrangement is excess of predetermined limit or duration. Drafts custom correspondence of a non-routine nature to taxpayers and their representatives for the manager's approval and signature.

Errors/poor decisions in position could affect own/other units/sections/branches, taxpayers and could result in significant tax revenue loss to the ministry.