Ontario. Succession Duty Branch

Zone d'identification

Type d'entité

Lower-level Ontario government office (type C)

Forme autorisée du nom

Ontario. Succession Duty Branch

forme(s) parallèle(s) du nom

    Forme(s) du nom normalisée(s) selon d'autres conventions

    • Succession Duty Branch

    Autre(s) forme(s) du nom

    • 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

    Numéro d'immatriculation des collectivités

    Zone de description

    Dates d’existence

    1902-1980

    Historique

    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.

    Lieux

    Statut légal

    Fonctions et activités

    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.

    Adresse

    Organisation interne/Généalogie

    Contexte général

    Zone des relations

    Entité associée

    Ontario. Treasury Dept. (1867-1968)

    Identifier of related entity

    AA19

    Type de relation

    hiérarchique

    Type de relation

    Ontario. Treasury Dept. contrôles Ontario. Succession Duty Branch

    Dates de la relation

    Description de la relation

    Entité associée

    Ontario. Dept. of Revenue (1968-1972)

    Identifier of related entity

    AA85

    Type de relation

    hiérarchique

    Type de relation

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

    Dates de la relation

    Description de la relation

    Entité associée

    Ontario. Ministry of Revenue (1972-1993)

    Identifier of related entity

    AA89

    Type de relation

    hiérarchique

    Type de relation

    Ontario. Ministry of Revenue contrôles Ontario. Succession Duty Branch

    Dates de la relation

    Description de la relation

    Entité associée

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

    Identifier of related entity

    CA1573

    Type de relation

    temporel

    Type de relation

    Ontario. Motor Fuels and Tobacco Tax Branch est le successeur de Ontario. Succession Duty Branch

    Dates de la relation

    Description de la relation

    Zone des points d'accès

    Mots-clés - Sujets

    Mots-clés - Lieux

    Epithet

    Zone du contrôle

    Identifiant de notice d'autorité

    CA1578

    Identifiant du service d'archives

    Règles et/ou conventions utilisées

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

    Statut

    Approved

    Niveau de détail

    Dates de production, de révision et de suppression

    2026-11-16: migrated to AtoM

    Langue(s)

      Écriture(s)

        Sources

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

        Notes de maintenance

        Variant name in Canadiana Name Authorities

        Archivist(s):
        R. Coram