Title and statement of responsibility area
Title proper
Succession duty/probate fees index cards
General material designation
- textual record
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Dates of creation area
Date(s)
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1934-1981 (Creation)
- Creator
- British Columbia. Property Taxation Branch
Physical description area
Physical description
Microfilm, 16mm, 56 reels, [B16513-B16568]
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Archival description area
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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 duty/probate fees index cards. These records were created by the Income Taxation Branch to track location of probates and payment of succession duties and constitute the only centralized probate index for British Columbia prior to 1980. The index cards are arranged by the name of the deceased and provide the name of the registry where the estate was probated, or, if not probated, settled by letters of administration or other means. They supplement GR-1417, which only indexes probated wills for the province and Victoria probates.
Notes area
Physical condition
Immediate source of acquisition
A user copy of the microfilm was transferred to BC Archives May 2004. The originals remain in the custody of the Income Taxation Branch.
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There are no access restrictions.
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General note
Accession number(s): 94-8659