Series GR-1444 - Taxation summaries and statements

Title and statement of responsibility area

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Taxation summaries and statements

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  • textual record

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Reference code

GR-1444

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Issuing jurisdiction and denomination (philatelic)

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Date(s)

  • 1906, 1930-1931; 1950-1973 (Creation)
    Creator
    British Columbia. Property Taxation Branch

Physical description area

Physical description

10 cm of textual records

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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

Folder 4 found in volume 4 of G85-115 (Kamloops firm index book) and moved to G88-135 (Miscellaneous court records). Added to GR-1444 in 2019.

Scope and content

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.

Notes area

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Immediate source of acquisition

Transferred from Taxation branch in 1983.

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There are no access restrictions.

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General note

Accession number(s): G83-019; G88-135 (folder 4).

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