Series GR-2930 - Succession and probate duty registers

Title and statement of responsibility area

Title proper

Succession and probate duty registers

General material designation

  • textual record
  • microform

Parallel title

Other title information

Title statements of responsibility

Title notes

Level of description

Series

Reference code

GR-2930

Edition area

Edition statement

Edition statement of responsibility

Class of material specific details area

Statement of scale (cartographic)

Statement of projection (cartographic)

Statement of coordinates (cartographic)

Statement of scale (architectural)

Issuing jurisdiction and denomination (philatelic)

Dates of creation area

Date(s)

  • 1892-1935 (Creation)
    Creator
    British Columbia. Property Taxation Branch

Physical description area

Physical description

Microfilm (neg.), 35 mm [B11347(1)]

Publisher's series area

Title proper of publisher's series

Parallel titles of publisher's series

Other title information of publisher's series

Statement of responsibility relating to publisher's series

Numbering within publisher's series

Note on publisher's series

Archival description area

Name of creator

(1936-)

Biographical history

The Property Taxation Branch first appears in the Public Accounts 1935/1936 as the Taxation Branch, replacing the Office of the Surveyor of Taxes while keeping the position Surveyor of Taxes as the head of the Branch. The functions of the branch are listed as Real Property, Amusements, Gasoline and Fuel Oil taxes etc. By 1986 the Branch name became the Real Property Taxation Branch and in 2002 it became the Property Taxation Branch. In general, the branch was part of the Revenue Division of the Ministry of Finance however from the period 2002 to 2005, it was part of the Ministry of Provincial Revenue and from 2005 to 2009, it was part of the Ministry of Small Business and Revenue.

Under the supervision of the Surveyor of Taxes, the Property Taxation Branch is responsible for the taxation of rural property, tax assistance provided to rural property owners through home owner grants and tax deferment. It also manages administration of municipal school taxes, taxation of real property on First Nations land, payment of property transfer taxes and rural property tax forfeiture.

Before the creation of the British Columbia Assessment Authority in 1974, the Taxation Branch was responsible for rural property assessment as well as taxation.

Custodial history

Scope and content

Succession and probate duty registers.

Entries in volume 1 are in numerical order with no precise date provided. Entries provide name, whether by probate or letters of administration (P or A), duty paid, and remarks (sometimes date of death, special circumstances, etc.).

Entries in Volume 2 are registers (arranged alphabetically) of estates indicating probate and succession duties. Entries include name, date, number, duty paid, registry, and remarks.

Notes area

Physical condition

Immediate source of acquisition

Transferred from Ministry of Finance, 1993.

Arrangement

Language of material

Script of material

Location of originals

Availability of other formats

Restrictions on access

There are no access restrictions.

Terms governing use, reproduction, and publication

Associated materials

Related materials

Accruals

General note

Accession number(s): G93-003

Alternative identifier(s)

Standard number area

Standard number

Access points

Place access points

Name access points

Genre access points

Control area

Description record identifier

Accession area

Related people and organizations

Related places

Related genres