Title and statement of responsibility area
Title proper
Esquimalt and Nanaimo Railway Belt land tax files
General material designation
- textual record
Parallel title
Other title information
Title statements of responsibility
Title notes
- Source of title proper: Title based on the contents of the series
Level of description
Series
Reference code
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)
-
1918-1984 (Creation)
- Creator
- British Columbia. Property Taxation Branch
Physical description area
Physical description
1.65 m of textual records
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
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
The series consists of Esquimalt and Nanaimo Railway Belt land tax files created by the Property Taxation Branch and its predecessor, the Surveyor of Taxes, between 1918 and 1984. These files were created to manage taxation of alienated railway lands under An Act to Provide for Taxation of the Railway Belt Lands of the Esquimalt and Nanaimo Railway Company, SBC 1950, chap. 70 (repealed by the Miscellaneous Statutes Amendment Act, 2014, SBC 2014, c. 14, s. 54).
The files are arranged roughly by subject. Files contain correspondence and memos regarding appeals, alienations and tax return relating to provincial taxation issues for the E&N Railway Belt land. There are also some general files regarding land sales and leases and ones for specific timber companies.
Notes area
Physical condition
Immediate source of acquisition
Transferred by the Property Taxation Branch in 1988.
Arrangement
Language of material
Script of material
Location of originals
Availability of other formats
Restrictions on access
These records are restricted. Please contact the BC Archives for information about access.
Terms governing use, reproduction, and publication
Finding aids
A file list is available: http://search-bcarchives.royalbcmuseum.bc.ca/Document/Finding_Aids_Atom/GR-3501_to_GR-4000/GR-3892.pdf
Associated materials
Accruals
General note
Accession number(s): 89-1036 (G88-015)
Alternative identifier(s)
Standard number area
Standard number
Access points
Subject access points
Place access points
Name access points
- British Columbia. Property Taxation Branch (Subject)
- British Columbia. Surveyor of Taxes (Subject)
- Esquimalt and Nanaimo Railway Company (Subject)