Taxation--British Columbia

Taxonomy

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Taxation--British Columbia

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Taxation--British Columbia

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Taxation--British Columbia

23 Archival description results for Taxation--British Columbia

23 results directly related Exclude narrower terms

Assessment roll

  • GR-2000
  • Series
  • 1893-1899

Assessment roll, 1893-1899, for Dewdney district municipality incorporated 7 April 1892. For definition of the boundaries of the municipality, see British Columbia Gazette, 1892, page 482.

Dewdney, Corporation of the District of

Briefs for real property taxation review

  • GR-0278
  • Series
  • 1974

The series consists of briefs responding to the committee's review of real property taxation submitted to the Chairman of the Select Standing Committee on Municipal Affairs and Housing from March to October 1974.

British Columbia. Legislative Assembly. Select Standing Committee on Municipal Affairs and Housing

Cariboo assessment rolls

  • GR-2599
  • Series
  • 1918-1948

Cariboo Land District, assessment rolls of reverted lands, lots 1-10025, plus Quesnelle Forks and Barkerville Townships. The lots are listed numerically, and record tax sales and reverted lands. Information includes the name of the assessed owner at the date of forfeiture, legal description of the property, acreage, land district, assessment district, date of tax sale, date of forfeiture, assessed value at date of forfeiture, classification at date of forfeiture, taxes due at date of tax sale, annual taxes, upset price, and reserves. No name index is available.

British Columbia. Dept. of Lands

Commission on Property Assessment and Taxation, 1975

  • GR-0362
  • Series
  • 1975-1976

This series consists of the records of the commission of Inquiry on Property Assessment, 1975-1976, including: exhibits, transcripts of evidence, minutes of meetings, correspondence, reports, memoranda, working papers and statistics. Contains photocopies of files on assessment and taxation created by the Select Standing Committee on Municipal Affairs and Housing of the British Columbia Legislature.

British Columbia. Commission of Inquiry on Property Assessment and Taxation

Commission on Provincial-Municipal Relations in British Columbia (1946)

  • GR-0919
  • Series
  • 1946-1947

This series consists of the records of the Commission on Provincial-Municipal Relations, 1946-1947. Commission records include Provincial Secretary file 145-23 which contains correspondence, vouchers and a copy of the Letters Patent appointing the commissioner; commission correspondence; transcripts of evidence presented; briefs; submissions; subject files; questionnaires on municipal finances and services; and the report. Proceedings were held in Victoria, Vancouver, New Westminster, Nanaimo, Prince Rupert, Prince George, Nelson, Trail, Kamloops and Kelowna.

British Columbia. Commission on Provincial-Municipal Relations

Commission on School Taxation (1947)

  • GR-0920
  • Series
  • 1947-1948

This series consists of records of the Commission on School Taxation, 1947-1948. Commission records include the Provincial Secretary file P5 which contains correspondence, vouchers, and copy of Letters Patent appointing the commissioners; commission correspondences files; transcripts of evidence presented at the hearings; commissioners' notes; briefs; and reports.

British Columbia. Commission on School Taxation (1947)

Correspondence

The series contains correspondence between Pigott and Sir Richard McBride concerning assessment and taxation of land in the Comox district, 1910-1911 (6 letters, enclosures, and envelopes). Correspondence inward from William Templeman concerning the establishment of a post office at Lazo, B.C. (2 letters and envelope), 1909.

Custom House Returns

  • GR-2957
  • Series
  • 1859-1869

Custom House Returns. The records In this volume include: lists of articles (quantity and value) imported to British Columbia from Vancouver Island, the United States and the United Kingdom; lists of articles exported from British Columbia; shipping returns from the port of New Westminster; road tolls from Yale, Douglas and Hope; and an annual summary of customs receipts (from duties, harbour dues, head money, tonnage dues, warehouse fees, inland navigation licenses, fines, and tolls at south boundary).

British Columbia (Colony)

Land tax assessment counterfoil books

  • GR-3767
  • Series
  • 1905-1908

The series consists of four land tax assessment counterfoil books created by the Surveyor of Taxes between 1905 and 1908. The volumes contain the counterfoils of certificates created under form 50 of the Assessment Act, 1903. The certificates were issued by the Victoria District Assessor J.K. Worsfold, to show that land taxes had been paid. The certificates identify the lot and district of the land in question and occasionally the land owner. They are arranged chronologically, as the taxes were paid and certificates issued.

British Columbia. Surveyor of Taxes

Legal opinions offered by Attorney General

  • GR-1459
  • Series
  • 1864-1879

This series contains legal opinions offered by Attorney General on a wide range of subjects. For more information on the subjects covered, please consult the attached finding aid.

British Columbia. Dept. of the Attorney-General

Mineral Revenue Division sample files

  • GR-1787
  • Series
  • 1973-1978

Correspondence; plans, accounting records, audit statements, and related material concerning the collection of taxes on sand and gravel. The tax was initiated in 1975 and discontinued in 1981. This is a sample to show the procedures followed and the types of data gathered. One box has been retained; seven boxes were destroyed.

British Columbia. Mineral Revenue Division

Mineral tax appeal files and ledgers

  • GR-3989
  • Series
  • 1974-1986

This series consists of records regarding the assessment and taxation of mineral and gas resources across the province from 1974-1986. These records were created by the Mineral Revenue Division and its successors. Records include mineral tax assessment appeal files, and gas field production ledgers.

Mineral tax assessment appeal files document significant mineral tax appeals and interpretations. Under the Mineral Tax Act, taxpayers had the right to appeal notices of assessment to the Mineral Tax Review Board. If unsatisfied with the Board’s decision, taxpayers could appeal it in the Supreme Court of British Columbia, and further appeal it to the BC Court of Appeal and the Supreme Court of Canada. This changed in 2003, when legislation eliminated the Mineral Tax Review Board, and provided a new appeal process to the minister. Records include correspondence; decisions and notices of appeal from the Mineral Land Tax Review Board; land records; submissions from the Assessor of Mineral land tax, including maps, lists of claims, and tax records; Orders-in-Council designating lands as mineral production areas; reports; and court records.

Monthly gas field production ledgers are organized by battery and were part of the petroleum reporting system. The records are computer generated reports created in the process of calculating gas royalties and tax invoices. These records provide a concise history of volumes and values of oil and natural gas, as well as related royalties and freehold production taxes.

The Ministries responsible for the creation of these records and the dates they were responsible are:
Dept. of Mines and Petroleum Resources (1960-1976)
Ministry of Mines and Petroleum Resources (1976-1978)
Ministry of Energy, Mines and Petroleum Resources (1978-1996)

Scheduled under the Mineral, Oil and Gas Revenue ORCS (schedule 159500) number 20315-30 and 30380-06.

British Columbia. Dept. of Mines and Petroleum Resources

Nelson Seymour Lougheed records

The series consists of records created by or relating to Nelson Seymour Lougheed. Included in this series are a scrapbook of news clippings (MS-2594.1), a certificate appointing Lougheed to Minister of Lands in October 1930, and two photographs. One photograph is a portrait signed by Lougheed and dated 1924. The second photograph is a group photograph in front of the Legislature buildings, and is assumed to be of Lougheed as Minister with his staff.

Nelson Seymour Lougheed (April 16, 1882 – June 6, 1944) was a Conservative politician in British Columbia and served as an MLA from 1928-1933.

Property tax assessment rolls

  • GR-1637
  • Series
  • 1889-1890

This series contains property tax assessment rolls for the Cowichan Assessment District, 1889 and 1890.

British Columbia. Surveyor of Taxes

Provincial Police record of ticket sales and stock book of amusement tax tickets

  • GR-0096
  • Series
  • 1917-1920

The series consists of records created by the British Columbia Provincial Police between 1917 and 1920 relating to the enforcement of the Amusements Tax Act, 1917. Includes record of ticket sales [Victoria?] and stock book of amusement tax tickets, 1919-1920.

British Columbia. Provincial Police Force

Reports on cruise and logging conditions

  • GR-1001
  • Series
  • 1922-1931

This series contains reports (4 vols.) on cruise and logging conditions by Ryan, McIntosh Timber Co., Ltd. for land assessment purposes. Includes character of timber, soil, and surface and information on logging operations, log grades, and general conditions.
The records are arranged by lot and section numbers, Land District, and Assessment District.

The series contains the following volumes:
Vol. 1, Alberni and Comox Assessment Districts;
Vol. 2, Cowichan, Nanaimo, Prince Rupert, Saltspring, and Victoria Assessment Districts;
Vol. 3, Golden, Kettle River, Nelson, Prince George, and Revelstoke Assessment Districts;
Vol. 4, Crow's Nest Pass Lumber Co. lands.

British Columbia. Surveyor of Taxes

Royal Commission on Municipal Taxation (1933)

  • GR-0802
  • Series
  • 1933-1934

This series consists of records of the Royal Commission on Municipal Taxation, 1933-1934. The commissioners, judge of the County Court of Vancouver, Andrew M. Harper (chairman) and Alexander McDonald Paterson, Reeve of Delta Municipality, were appointed on 22 May 1933. They were charged with investigating all matters relating to municipal taxation in British Columbia as well as the financial relationship between the Government of British Columbia and the municipalities. Commission records consist of Provincial Secretary correspondence file Pi 13/33 which includes a copy of the letters patent appointing the commissioners, transcripts of evidence presented at proceedings and the commissioners' original, signed report. In their report, the commissioners addressed responsibility for social services including mothers' pensions, administration of justice, schools and education, mental hospitals, unemployment relief, etc.

British Columbia. Royal Commission on Municipal Taxation (1933)

Royal Commission on Taxation (1911)

  • GR-0786
  • Series
  • 1911-1912

This series consists of the records of the Royal Commission on Taxation, 1911. Commission records consist of transcripts of evidence presented at proceedings and the published synopsis and full report of the Commission (note dated 1934 attached to published reports refers to original as missing).

British Columbia. Royal Commission on Taxation (1911)

Succession and probate duty registers

  • GR-2930
  • Series
  • 1892-1935

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.

British Columbia. Property Taxation Branch

Succession duty/probate fees index cards

  • GR-3259
  • Series
  • 1934-1981

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.

British Columbia. Property Taxation Branch

Taxation summaries and statements

  • GR-1444
  • Series
  • 1906, 1930-1931; 1950-1973

The series consists of four folders of summaries and statements created by the Taxation Branch and its predecessor body the Surveyor of Taxes between 1906 and 1973.

Folder 1 contains compiled statements of ownership and assessment of timbered parcels on Vancouver Island and some adjacent islands, 1930.
Folder 2 contains miscellaneous tax statements showing revenue and estimates of tax on certain types of properties between 1900 and 1930, compiled around 1931.
Folder 3 contains particulars of taxation of timberland class from 1943 to 1969, compiled between 1950 and 1973.
Folder 4 contains an assessment roll of the Fruitland Rural School District from 1906.

British Columbia. Property Taxation Branch