Ontario. Succession Duty Branch

Identity area

Type of entity

Lower-level Ontario government office (type C)

Authorized form of name

Ontario. Succession Duty Branch

Parallel form(s) of name

    Standardized form(s) of name according to other rules

    • Succession Duty Branch

    Other form(s) of name

    • Ontario. Treasury Dept. Succession Duty Branch

    • Ontario. Dept. of Revenue. Succession Duty Branch

    • Ontario. Ministry of Revenue. Succession Duty Branch

    • Ontario. Succession Duty and Land Taxes Branch

    Identifiers for corporate bodies

    Description area

    Dates of existence

    1902-1980

    History

    The Succession Duty Branch was formed in 1902 within the Treasury Department, replacing the Succession Duty Office. In l968 the branch was transferred to the Department of Revenue, and in 1972 to the Ministry of Revenue.

    The name of the branch was changed briefly in 1979 to the Succession Duty and Land Taxes Branch. The branch ceased to exist in 1980, when it became part of the Motor Fuels and Tobacco Tax Branch. Within the new branch, it was replaced with the Succession Duty, Land Taxes and Small Business Development Corporations Programs Section.

    Places

    Legal status

    Functions, occupations and activities

    The Succession Duty Branch administered and enforced the Ontario Succession Duty Act. Succession duties are also known as inheritance taxes or estate taxes. Responsibility for the Provincial Land Tax in unorganised territories was transferred to the branch from the former Department of Lands and Forests in 1972. After 1974, the branch also became responsible for administering the Land Transfer Act, the Land Speculation Tax Act, and the Provincial Land Tax Act.

    Address

    Internal structures/genealogy

    General context

    Relationships area

    Related entity

    Ontario. Treasury Dept. (1867-1968)

    Identifier of related entity

    AA19

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Treasury Dept. controls Ontario. Succession Duty Branch

    Dates of relationship

    1902-1968

    Description of relationship

    Related entity

    Ontario. Dept. of Revenue (1968-1972)

    Identifier of related entity

    AA85

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Dept. of Revenue controls Ontario. Succession Duty Branch

    Dates of relationship

    1968-1972

    Description of relationship

    Related entity

    Ontario. Ministry of Revenue (1972-1993)

    Identifier of related entity

    AA89

    Category of relationship

    hierarchical

    Type of relationship

    Ontario. Ministry of Revenue controls Ontario. Succession Duty Branch

    Dates of relationship

    1972-1980

    Description of relationship

    Related entity

    Ontario. Motor Fuels and Tobacco Tax Branch (1980-)

    Identifier of related entity

    CA1573

    Category of relationship

    temporal

    Type of relationship

    Ontario. Motor Fuels and Tobacco Tax Branch is the successor of Ontario. Succession Duty Branch

    Dates of relationship

    Description of relationship

    Access points area

    Subject access points

    Place access points

    Epithet

    Control area

    Authority record identifier

    CA1578

    Institution identifier

    Rules and/or conventions used

    RAD: Rules for Archival Description, 2nd edn (2008)

    Status

    Approved

    Level of detail

    Dates of creation, revision and deletion

    2026-11-16: migrated to AtoM

    Language(s)

      Script(s)

        Sources

        Public Accounts, 1902- ; Guide to the Holdings of the Archives of Ontario (1985); Ont. Gov't. Phone Directories; Canadiana Name Authorities

        Maintenance notes

        Variant name in Canadiana Name Authorities

        Archivist(s):
        R. Coram