Job Specification

Purpose of Position :

To provide technical advice and expertise on the design of tax legislation relating to Ontario's sales tax and development of amendments to legislation and regulations.

Duties / Responsibilities :

In consultation with the Manager, Sales Tax Unit:

1. Provides technical advice & analysis to senior ministry staff on details of legislation and administrative practices pertaining to sales taxes, particularly Goods and Services Tax (GST) / Harmonized Sales Tax (HST) and Retail Sales Tax (RST).

2. Drafts and prepares detailed policy and design analysis and recommendations for legislative provisions, relating to draft legislation amendments and regulations, including preparation of legal specifications for sales tax measures and works with Legal Services Branch to ensure legislation and regulations support policy intent.

3. Drafts and develops strategic briefing material, contentious issue notes, Budget papers and policy design options related to the legislative and administrative structure of proposed tax policies and analyzes tax remission requests.

4. Prepares and delivers presentations and briefs senior Ministry staff, the ADM and the Minister on new legislation, regulations and ensures that written material takes into account the target audience to determine both the appropriate level of technical detail and the tone of material;

5. Develops and carries out project/work plans that set out procedures for analysis, opportunities for status reports/products review, and a timetable for completion and ensures that assignments are completed on time and manager is informed well in advance of reasons for changes in timetable.

6. Provides support to division/ministry products, such as coordinating the production of briefing books, proofreading, arranging logistical aspects of intergovernmental meetings, contentious issue notes, etc.

7. Liaises with other Ministries, federal and other provincial governments, taxpayers, and tax professionals on tax design and legislative issues.

8. Represents the branch at inter-ministerial meetings or working groups with other branches, ministries, governments and jurisdictions.

9. Prepares strategic and complex briefing material, correspondence etc. on technical design issues in a clear, concise and well-organized manner for briefings of the senior executive, including the Assistant Deputy Minister, Deputy Minister of Finance, Minister's Office staff. Provides support at briefings of the Minister of Finance. Delivers oral presentations in a clear, concise and understandable manner.

Knowledge :

• Demonstrated knowledge and experience related to sales tax legislation and administrative practices, particularly relating to GST/HST and RST.
• Demonstrated knowledge of the legislative process and an understanding of legislation related to other jurisdictions.
• Knowledge of research techniques.
• General knowledge of government structure and policy processes.
• Demonstrated 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 groups.
• Ability to use diplomacy, and demonstrate political acuity with senior staff, the public and taxpayers.
• Excellent analytical skills are required to identify issues, and problems and to determine linkages to government priorities and business plan objectives, and to analyze large volumes of information.
• Demonstrated ability to meet deadlines consistently, manage multiple issues, and keep issues moving and to supervise students as necessary.
• Excellent oral and written communication skills to deliver presentations, and to prepare highly confidential and time sensitive material.
• Demonstrated knowledge of a variety of computer software applications including standard office software, including online taxation services.

Judgement :

• Work is performed with limited direction from the manager.
• Judgment is exercised in determining what issues should be brought to the attention of more senior staff and in developing workable design options for policy proposals. On own initiative, position requires the ability to exercise independence and strong judgment in determining the best tax design and legislative options
• Judgment is required in developing the appropriate level of information for target audiences and ensuring that briefing material, correspondence, etc. correctly conveys prevailing government policy.
• Judgment is required to exercise discretion and political acuity during discussions of contentious issues and in preparation of time sensitive information with contacts in other ministries and governments.

Accountability - Programs :

• Directly accountable for the accuracy of technical analysis ensuring consistency with government policy, working to deadlines and deliverables.
• Directly accountable for accuracy of information in correspondence for Minister of Finance's signature, briefing notes and legislation specifications.
• Direct impact on Ministry tax statutes through drafting amendments, new legislation and regulations.

Accountability – Personnel :

May coordinate team legislative design projects or branch projects with other sections, branches, divisions and ministries and supervise summer students.

Accountability - Finance and Materials :

N/A

Accountability - Impact of Errors :

• Faulty or inadequate proposals for legislative change could result in confusion and failure to implement tax policy in the manner intended, inequitable enforcement of the tax acts and potential loss of revenue.
• Failure to adequately design legislation and regulations could increase administrative costs to the tax branches 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 executive of the Ministry. Occasional briefings of the Minister and the Legislation and Regulations Committee of Cabinet. Represents the section or Branch on intra/inter-ministerial committees/task forces.

Contact - External :

Frequent contact with public, media, consultants, taxpayers and their associations.