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O. Reg. 282/98: GENERAL

under Assessment Act, R.S.O. 1990, c. A.31

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Assessment Act
Loi sur l’évaluation foncière

ontario REGULATION 282/98

Amended to O. Reg. 126/07

GENERAL

Historical version for the period March 28, 2007 to May 23, 2007.

Disclaimer: This consolidation is not an official copy of the law because it is affected by one or more retroactive provisions which have not been incorporated into it. For information about the retroactive provisions, see O. Reg. 212/07, section 2, O. Reg. 185/09, section 2 and O. Reg. 273/13, subsection 6 (3).

This Regulation is made in English only.

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CONTENTS

 

 

Sections

PART I

INTERPRETATION

 

 

Vacant Land

1-1.1

PART II

CLASSES OF REAL PROPERTY

 

 

Classes

2

 

Residential Property Class

3

 

Multi-Residential Property Class

4

 

Commercial Property Class

5

 

Industrial Property Class

6

 

Pipe Line Property Class

7

 

Farm Property Class

8-8.1

 

Managed Forests Property Class

8.2-9.7

 

New Multi-Residential Property Class

10

 

Office Building Property Class

11

 

Shopping Centre Property Class

12

 

Parking Lots and Vacant Land Property Class

13

 

Large Industrial Property Class

14

 

Professional Sports Facility Property Class

14.1

 

Resort Condominium Property Class

14.2

 

Buildings, Structures that become Vacant

15

 

Mobile Homes

16

 

Hotels

17

 

Application of Part

18

PART III

SUBCLASSES OF REAL PROPERTY

 

 

Farm Land awaiting Development

19

 

Vacant Land

20

 

Excess Land

21-22

 

Application of Part

23

PART IV

EXEMPT CONSERVATION LAND

 

 

Determination of Conservation Land

24-26

 

Application of Part

27

PART V

DISPUTES RELATING TO THE FARM PROPERTY CLASS

 

 

Definitions

29

 

Requests for Reconsideration under Section 39.1 of the Act

30

 

Complaints under Section 40 of the Act

31-32

PART V.1

ASSESSMENT OF THE MANAGED FORESTS PROPERTY CLASS AND RELATED LAND

 

 

Determination of Current Value

32.1

 

Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class

32.2

PART VI

DISPUTES RELATING TO THE MANAGED FORESTS PROPERTY CLASS

 

 

Definitions

33

 

Requests for Reconsideration under Section 39.1 of the Act

34

 

Complaints under Section 40 of the Act

35

 

Special Consideration if Deadline Missed

36

PART VII

DISPUTES RELATING TO CONSERVATION LAND

 

 

Definitions

37

 

Requests for Reconsideration under Section 39.1 of the Act

38

 

Complaints under Section 40 of the Act

39

 

Special Consideration if Deadline Missed

40

PART VIII

ASSESSMENT OF PIPE LINES

 

 

Assessed Value for Specified Years

41-41.1

 

Assessed Value of Pipe Line in a Right-of-Way or Easement

42

PART IX

MISCELLANEOUS

 

 

Procedure for School Support Applications

43

 

Mine Tailings Management Area

43.1

 

Land to which Subsection 19 (5.0.1) of the Act Applies

44-44.1

 

Subsection 19 (5.4) of the Act — Farm Land Awaiting Development

45

 

Designated Airport Authority

45.1

 

New Residential Unit — Exempt Portion

45.2

 

Current Value of Hotels

45.3

 

Wind Turbine Towers

45.4

 

Subsection 19 (5.2) of the Act — Current Use Valuation

46-47

PART IX.1

TABLES RE ASSESSMENT OF MANAGED FORESTS PROPERTY CLASS

 

Table 1

Managed forest values by municipality and land band

 

Table 2

Managed forest values by land band

 

PART X

TABLES RE ASSESSMENT OF PIPE LINES

 

Table 1

Offshore pipe lines — 2005 taxation year

 

Table 2

Plastic field gathering pipe lines and plastic gas distribution pipe lines — 2005 taxation year

 

Table 3

Pipe lines other than those to which table 1 or 2 applies — 2005 taxation year

 

Table 4

Depreciation rates for offshore pipe lines — 2005 taxation year

 

Table 5

Pipe lines other than those to which table 5 applies — 2005 taxation year

 

Table 6

Offshore pipe lines — 2006 to 2008 taxation years

 

Table 7

Plastic field gathering pipe lines and plastic gas distribution pipe lines — 2006 to 2008 taxation years

 

Table 8

Pipe lines other than those to which table 6 or 7 applies — 2006 to 2008 taxation years

 

Table 9

Depreciation rates for offshore pipe lines — 2006 to 2008 taxation years

 

Table 10

Pipe lines other than those to which table 9 applies — 2006 to 2008 taxation years

 

PART I
INTERPRETATION

Vacant Land

1. (1) The following land, if it is not being used, is vacant land for the purposes of this Regulation:

1. Land that has no buildings or structures on it.

2. Land upon which a building or structure is being built.

3. Land upon which a building or structure has been built if no part of the building or structure has yet been used.

4. Land upon which a building or structure has been built if the building or structure is substantially unusable.  O. Reg. 282/98, s. 1 (1).

(2) For greater certainty, any occupation of a building or structure is a use for the purposes of paragraph 3 of subsection (1) and once a building or structure has been occupied the land upon which the building or structure is located cannot be vacant land unless the building or structure becomes substantially unusable.  O. Reg. 282/98, s. 1 (2).

(3) A portion of a parcel of land is vacant land for the purposes of this Regulation if,

(a) there is no building or structure on the portion of the parcel or there is a building or structure on the portion but no part of the building or structure has yet been used;

(b) there is a building or structure on the rest of the parcel; and

(c) the portion of the parcel is zoned for a kind of development that is different from the development on the rest of the parcel.  O. Reg. 282/98, s. 1 (3).

1.1 Revoked:  O. Reg. 575/06, s. 1.

PART II
CLASSES OF REAL PROPERTY

Classes

2. The following classes of real property are prescribed for the purposes of the Act:

1. The residential property class.

2. The multi-residential property class.

3. The commercial property class.

4. The industrial property class.

5. The pipe line property class.

6. The farm property class.

7. The managed forests property class.

8. The new multi-residential property class.

9. The office building property class.

10. The shopping centre property class.

11. The parking lots and vacant land property class.

12. The large industrial property class.

13. The professional sports facility property class.  O. Reg. 282/98, s. 2; O. Reg. 174/00, s. 1; O. Reg. 363/03, s. 1.

Residential Property Class

3. (1) The residential property class consists of the following:

1. Land used for residential purposes that is,

i. land that does not have seven or more self-contained units,

ii. a unit or proposed unit, as defined in the Condominium Act,

iii. land owned by a co-operative, as defined in the Co-operative Corporations Act, the primary object of which is to provide housing to its members or land leased by such a co-operative if the term of the lease is at least 20 years,

iv. subject to subsection (2), land with seven or more self-contained units owned by a corporation with or without share capital each shareholder or member of which has a right, by virtue of being a shareholder or member of the corporation, to occupy one of the units,

v. subject to subsection (2), land with seven or more self-contained units owned by individuals only, each of whom has an undivided interest in the land and a right, arising from a contract with the other owners, to occupy one of the units, if at least half the units are occupied by the owners with a right to occupy them,

vi. land with self-contained units, organized as what is commonly known as a timeshare, that,

A. is owned by persons, each of whom has an undivided interest in the land and a right to occupy a unit on a periodic basis for at least one week at a time, or

B. is leased by persons, for terms of at least 20 years, each of whom has a right to occupy a unit on a periodic basis for at least one week at a time,

vii. a group home as defined in subsection 166 (1) of the Municipal Act, 2001,

viii. a care home, as defined in the Tenant Protection Act, 1997, that does not have seven or more self-contained units and that is not included in the commercial property class under paragraph 2 of section 5,

ix. land used for residential purposes on a seasonal basis, including campgrounds,

x. land with self-contained units, organized as what is commonly known as a life lease project, in respect of which individuals (referred to in this subparagraph as “purchasers”) have each entered into an agreement to purchase a right (referred to in this subparagraph as the “life lease interest”) to occupy a unit for residential purposes within the project, if,

A. the term, not including renewals, of the life lease interest is equal to or greater than 20 years or is equal to the lifetime of the purchasers,

B. the purchasers have made one or more payments to the owner of the land on account of the purchase, and

C. the purchasers have a right to sell, transfer or otherwise dispose of the life lease interest in a manner determined under the terms of the agreement for the purchase,

xi. land that is a municipally-licensed rooming house.

Note:  Paragraph 1, as made by subsection 1 (1) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years.  See:  O. Reg. 356/00, s. 1 (4).

2. Land not used for residential purposes that is,

i. farm land to which subsection 19 (5) of the Act applies for the taxation year for which the land is being classified, other than land in the farm property class or land prescribed under section 44,

ii. land used by a non-profit organization for child care purposes that is either,

A. land owned by the organization, or

B. land leased by the organization, other than land that would otherwise be in the commercial property class or the industrial property class,

iii. land owned by a religious organization other than land occupied by a tenant and used for a commercial activity,

iv. land owned and occupied by a non-profit service organization, a non-profit private club, a non-profit cultural organization or a non-profit recreational sports club, other than land used as a golf course or ski resort,

v. land owned by a conservation authority, other than land occupied by a tenant and used for a commercial activity or land used as a golf course or ski resort,

vi. land used as a golf course, including buildings or structures used for the purpose of maintaining the golf course, but not including any other buildings and structures and the land used in connection with those other buildings or structures,

vii. land used as a driving range for at least four consecutive months a year but not including any buildings and structures and the land used in connection with those buildings or structures,

viii. land used as a ski resort, including ski-lifts and buildings or structures used for the purpose of maintaining ski hills or trails, but not including any other buildings and structures and the land used in connection with those other buildings or structures,

ix. vacant land principally zoned for residential development but not principally zoned for multi-residential development,

x. buildings used exclusively for the purposes of storing private aircraft and land on which those buildings are located,

xi. land used to provide horse trail rides or horse riding lessons to the public.

Note:  Subparagraph 2 iv, as amended by subsection 1 (2) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years.  See:  O. Reg. 356/00, s. 1 (4).

3. For the 2000 and subsequent taxation years, the portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act that is not in the farm property class or the industrial property class.  O. reg. 282/98, s. 3 (1); O. Reg. 351/99, s. 1; O. Reg. 356/00, s. 1 (1, 2); O. Reg. 54/01, s. 1 (1); O. Reg. 362/03, s. 1; O. Reg. 363/03, s. 2 (1-3); O. Reg. 198/04, s. 2; O. Reg. 100/05, s. 1 (1); O. Reg. 536/05, s. 1.

(2) Land described in subparagraph iv or v of paragraph 1 of subsection (1) is included in the residential/farm property class for 1999, 2000, 2001 or 2002 or in the residential property class for 2003 or a later taxation year only if the land was included in the residential/farm property class for the 1998 taxation year under subparagraph iv or v of paragraph 1 of subsection (1) as it read on December 31, 2002.  O. Reg. 363/03, s. 2 (4).

(2.1) In subparagraph 2 iv of subsection (1),

“cultural organization” means an organization that is established and maintained for cultural activities for Canadians of a specific ethnic origin, including First Nations peoples;

“service organization” means an organization whose primary function is to provide services to promote the welfare of the community and not only to benefit its members.  O. Reg. 356/00, s. 1 (3).

Note:  Subsection (2.1), as made by subsection 1 (3) of Ontario Regulation 356/00, applies to the 2000 and subsequent taxation years.  See:  O. Reg. 356/00, s. 1 (4).

(3) In subparagraph vii of paragraph 2 of subsection (1),

“driving range” means an outdoor practice area for driving golf balls.  O. Reg. 282/98, s. 3 (3).

(4) In subparagraph 2 x of subsection (1),

“private aircraft” means an aircraft that is owned by one or more individuals and used exclusively for the recreational purposes of the owner or owners and not for any commercial purposes.  O. Reg. 54/01, s. 1 (2).

(5) If the assessment corporation requests the owner of land to verify that all aircraft stored in buildings are private aircraft, the owner shall do so before the land and buildings are classified in the residential property class under subparagraph 2 x of subsection (1).  O. Reg. 54/01, s. 1 (2); O. Reg. 363/03, s. 2 (5).

(6) Subparagraph 2 xi of subsection (1) applies to the 2004 and subsequent taxation years.  O. Reg. 100/05, s. 1 (2).

Multi-Residential Property Class

4. (1) The multi-residential property class consists of the following:

1. Land used for residential purposes that has seven or more self-contained units other than land included in the residential property class under paragraph 1 of subsection 3 (1).

2. Vacant land principally zoned for multi-residential development.  O. Reg. 282/98, s. 4 (1); O. Reg. 363/03, s. 3.

(2) Land in the new multi-residential property class is not included in the multi-residential property class.  O. Reg. 282/98, s. 4 (2).

Commercial Property Class

5. (1) The commercial property class consists of the following:

1. Land and vacant land that is not included in any other property class.

2. A care home, as defined in the Tenant Protection Act, 1997, to which that Act does not apply, that is operated with the intention of generating a profit and that does not have seven or more self-contained units.

3. If a portion of land is in the office building property class, any other portion of the land that is not included in any other property class.

4. If a portion of land is in the shopping centre property class, any other portion of the land that is not included in any other property class.  O. Reg. 282/98, s. 5.

(1.1) Revoked:  O. Reg. 575/06, s. 2.

(2) For the 2000 and subsequent taxation years, a building that is used exclusively for storage purposes at the site where manufacturing, production or processing takes place is included in the commercial property class if the building is,

(a) not attached to a building or structure or portion of a building or structure that is included in the industrial property class; or

(b) linked to a building or structure or portion of a building or structure that is included in the industrial property class by means of a minimal connection or corridor constructed only for the purpose of moving material or goods between the buildings.  O. Reg. 356/00, s. 2.

(3) For 2005 and subsequent years, the following land shall be included in the commercial property class but only if the land is owned by the University of Windsor and occupied by DaimlerChrysler Canada Inc.:

1. The University of Windsor/DaimlerChrysler Canada Automotive Research and Development Centre located at 3939 Rhodes Drive in the City of Windsor and having assessment roll number 37 39 070 301 06500 0000 and the legal description Concession 3, Parts of Lots 103-105 designated as Part 1 on Registered Plan 12R-8104, as set out on the assessment roll.  O. Reg. 399/04, s. 1.

Industrial Property Class

6. (1) The industrial property class consists of the following:

1. Land used for or in connection with,

i. manufacturing, producing or processing anything,

ii. research or development in connection with manufacturing, producing or processing anything,

iii. storage, by a manufacturer, producer or processor, of anything used or produced in such manufacturing, production or processing if the storage is at the site where the manufacturing, production or processing takes place, or

iv. retail sales by a manufacturer, producer or processor of anything produced in manufacturing, production or processing, if the retail sales are at the site where the manufacturing, production or processing takes place but are not on land to which section 44 applies.

2. Vacant land principally zoned for industrial development.  O. Reg. 282/98, s. 6 (1); O. Reg. 536/05, s. 2.

(2) The following are included in the industrial property class:

1. Land used to manufacture or transform electricity.

2. For the 1998 and 1999 taxation years, land used for mining, quarrying, producing oil or gas or extracting anything from the earth.

2.1 For the 2000 and subsequent taxation years, land used for mining, producing oil or gas or extracting anything from the earth.  This paragraph does not apply to,

i. land that is licensed or required to be licensed under Part II of the Aggregate Resources Act, or

ii. land that would be required to be licensed under Part II the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act.

2.2 For the 2000 and subsequent taxation years, the portion of,

i. land that is licensed or required to be licensed under Part II of the Aggregate Resources Act, or

ii. land that would be required to be licensed under Part II of the Aggregate Resources Act if the land were in a part of Ontario designated under section 5 of that Act,

that is used for,

iii. extracting anything from the earth,

iv. excavating,

v. processing extracted or excavated material,

vi. stockpiling extracted or excavated material, or

vii. stockpiling overburden.

2.3 For the 2000 and subsequent taxation years, roadways and structures on a portion of land that is licensed or required to be licensed under Part II of the Aggregate Resources Act if the roadway or structure is used in connection with an activity listed in paragraph 2.2.

3. Shipyards and dry docks.

4. Elevators used to receive, store, clean, treat or transfer feed for livestock or grain.

5. A sewage or water treatment plant other than a plant owned by a commission as defined in subsection 27 (1) of the Act.  O. Reg. 282/98, s. 6 (2); O. Reg. 351/99, s. 2.

(3) A building used exclusively for office or administrative purposes is not included in the industrial property class unless it is attached to a building or structure included in the industrial property class.  O. Reg. 282/98, s. 6 (3).

(3.1) Revoked:  O. Reg. 356/00, s. 3.

(4) Land in the large industrial property class is not included in the industrial property class.  O. Reg. 282/98, s. 6 (4).

Pipe Line Property Class

7. The pipe line property class consists of pipe lines within the meaning of subsection 25 (1) of the Act.  O. Reg. 282/98, s. 7.

Farm Property Class

8. (1) The farm property class consists of land determined in accordance with this section and section 8.1 to be farmland.  O. Reg. 499/99, s. 1 (1); O. Reg. 363/03, s. 4 (1).

(2) Land used for farming, including outbuildings is farmland for a taxation year if the following requirements are satisfied:

1. A farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land.

2. Subsection 19 (5) of the Act applies to the land for the taxation year but the land is not land to which section 44 applies.

3. The land is owned by,

i. an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence,

ii. a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i,

iii. a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii,

iv. a non-profit corporation without share capital, including a co-operative corporation under the Co-operative Corporations Act, more than 50 per cent of whose members are individuals described in subparagraph i,

v. a trust more than 50 per cent of whose beneficiaries are individuals described in subparagraph i, or

vi. a corporation that does not issue shares and does not have members.

4. For the 1999 and 2000 taxation years, if the person carrying on the farming business was required to file a completed farming business registration form under the Farm Registration and Farm Organizations Funding Act, 1993 in the year before the taxation year,

i. the person carrying on the farming business filed the form as required and was issued a registration number, and

ii. if the owner of the land is not the person carrying on the farm business, the owner applied to have the land classified as farmland and the application was made before September 1 in the year before the taxation year on a form provided by the Minister of Agriculture, Food and Rural Affairs.

5. For the 1999 and 2000 taxation years, if paragraph 4 does not apply because an order was made under section 22 of the Farm Registration and Farm Organizations Funding Act, 1993 that filing be waived, the owner of the land applied to have the land classified as farmland and the application was made before September 1 in the year before the taxation year on a form provided by the Minister of Agriculture, Food and Rural Affairs.  However, the owner is not required to apply if the owner is the person carrying on the farming business.

6. For the 1999 and 2000 taxation years, if paragraph 4 does not apply because the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993, the owner of the land applied to have the land classified as farmland, the application was made before September 1 in the year before the taxation year on a form provided by the Minister of Agriculture, Food and Rural Affairs and the requirements set out in subsection (3) are met.

7. For the 2001 and subsequent taxation years, the person carrying on the farming business was issued a registration number under the Farm Registration and Farm Organizations Funding Act, 1993 in the year before the taxation year, unless an order was made under section 22 of that Act that the person is not required to file a farming business registration form.

8. For the 2001, 2002 and 2003 taxation years, if paragraph 7 does not apply because the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993, the owner of the land applied to have the land classified as farmland, the application was made before September 1 in the year before the taxation year on a form approved by the Administrator and the requirements set out in subsection (3) are met.

9. If the taxation year is the 2004 or a subsequent taxation year and paragraph 7 does not apply because the annual gross income of the farming business is less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993 or because the farming business commenced during the taxation year, the requirements set out in subsection (3) are met.  O. Reg. 282/98, s. 8 (2); O. Reg. 499/99, s. 1 (2-4); O. Reg. 363/03, s. 4 (2); O. Reg. 419/04, s. 1 (1, 2); O. Reg. 536/05, s. 3.

(3) For the purposes of paragraphs 6 and 9 of subsection (2), the requirements that must be met are the requirements set out in one of the following paragraphs:

1. In the opinion of the Minister of Agriculture and Food,

i. the year to which the annual gross income from farming relates was not a normal production year for the farming business, and

ii. the annual gross income of the farming business for that year would have been equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993 if the year had been a normal production year for the farming business.

2. The person carrying on the farming business owns the land and,

i. the farming business provided an annual gross income that is more than zero,

ii. there is a period of at least 10 years,

A. in which each year is a year in which the owner or his or her spouse owned the land and carried on the farming business, and

B. in which either the owner or his or her spouse qualified for each year under the farm tax rebate program established under O.C. 3033/90 in respect of the land or the land was in the farmlands property class, and

iii. the age or illness of the owner or his or her spouse or the death of the owner’s spouse was the reason the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 

3. If the taxation year is the 2004 or a subsequent taxation year, a farming business commenced during the taxation year and the gross income from the farming business for the year to which the annual gross income from farming relates is equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993.  O. Reg. 282/98, s. 8 (3); O. Reg. 105/00, s. 1 (1); O. Reg. 419/04, s. 1 (3-5); O. Reg. 307/05, s. 1 (1).

(4) For the 2001 and subsequent taxation years, land used for farming is farmland if,

(a) it is owned by a conservation authority and subsection 19 (5) of the Act applies to the land;

(b) it is owned by the Agricultural Rehabilitation and Development Directorate of Ontario; or

(c) it was owned by the Agricultural Rehabilitation and Development Directorate and was transferred to and is owned by the Association of Community Pastures.  O. Reg. 45/02, s. 1.

(4.1) Despite subsection (2), land used for farming, including outbuildings, is farmland for 2003 or a subsequent taxation year if,

(a) the land is owned by Her Majesty in right of Canada or a province, a Crown agent, a corporation owned, controlled or operated by the Crown, a municipality or a local board;

(b) a farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land by a tenant of the land;

(c) subsection 19 (5) of the Act applies to the land for the taxation year; and

(d) the provisions of paragraphs 7 and 8 of subsection (2) are satisfied in respect of the land for the taxation year.  O. Reg. 363/03, s. 4 (3).

(5) For the 1998 taxation year, subsections (2) and (3) do not apply.  For that taxation year, land, other than land owned by a conservation authority or the Agricultural Rehabilitation and Development Directorate of Ontario, is farmland if the owner or the owner’s spouse qualified under the farm tax rebate program established under O.C. 3033/90 in respect of the land for the 1997 taxation year.  O. Reg. 282/98, s. 8 (5); O. Reg. 105/00, s. 1 (2); O. Reg. 307/05, s. 1 (2).

(5.1) For 2004 and subsequent taxation years, land that is used to process maple sap is included in the farm property class if the following conditions are satisfied:

1. The land would be included in the farm property class if it were not used to process maple sap.

2. The maple sap is processed on the land into pure maple syrup or other pure maple products that contain no additives or preservatives.

3. At least 50 per cent of the maple sap processed on the land has been tapped from trees on land owned or leased by the farmer.  O. Reg. 286/04, s. 1.

(5.2) For the purposes of subsection (5.1), the processing of maple sap includes the bottling or other packaging of pure maple syrup or pure maple products.  O. Reg. 286/04, s. 1.

(6) In this section,

“annual gross income” means the annual gross income as determined under subsection 1 (2) of Ontario Regulation 723/93 under the Farm Registration and Farm Organizations Funding Act, 1993;

“spouse” has the same meaning as in Part III of the Family Law Act.  O. Reg. 282/98, s. 8 (6); O. Reg. 105/00, s. 1 (3); O. Reg. 307/05, s. 1 (3).

8.1 (1) With respect to the 2001 and 2002 taxation years, land located in the city, regional municipality, geographic county or district set out in Column 1 of the Table to this section belongs to the farmlands property class only if the owner has complied with this section and section 8.  O. Reg. 363/03, s. 5 (1).

(1.1) With respect to the 2003 and subsequent taxation years, land located in the municipality or district set out in Column 1 of the Table to this section belongs to the farm property class only if the owner has complied with this section and section 8.  O. Reg. 363/03, s. 5 (1).

(2) An owner who wishes to have land classified as belonging to the farmlands property class or farm property class with respect to a taxation year shall apply for the classification to the Administrator.  O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (2).

(3) Subject to subsection (4), an application made with respect to a taxation year shall be made, on a form approved by the Administrator, on or before the date in the year before the taxation year that is set out in Column 2 of the Table opposite to the name of the municipality or district set out in Column 1 in which the land is located.  O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (3).

(3.1) Subject to subsection (4), if an application has been made under subsection (3) and the applicant’s land has been classified as belonging to the farmlands property class for a taxation year before 2003 or to the farm property class for the 2003 or a subsequent taxation year, no application need be made to have the land classified as belonging to the farm property class for taxation years after 2002.  O. Reg. 363/03, s. 5 (4).

(4) If either of the following changes occurs after the date the application was required under subsection (3) and before August 31 of the following year or during any subsequent 12-month period, an owner whose land is classified as belonging to the farmlands property class under this Regulation, as it read before January 1, 2003, or the farm property class shall notify the Administrator on or before the September 1 following the change:

1. There is a change in eligibility of the land for classification as farmland under paragraph 1, 2 or 3 of subsection 8 (2).

2. There has been a change in information contained in the most recent application made under this section.  O. Reg. 499/99, s. 2; O. Reg. 363/03, s. 5 (5).

(5) Upon making an application under this section, the owner must,

(a) allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the determination of whether the land should continue to be classified as farmland; and

(b) co-operate with the person carrying out the inspection under clause (a).  O. Reg. 499/99, s. 2.

(6) At any time after the Administrator determines, upon an application under this section, that land should be classified as farmland, the Administrator may conduct audits to verify that the land continues to be eligible to be classified as farmland and the owner must,

(a) allow a person selected by the Administrator to inspect the land and to inspect any documents relating to the land in order to assist in the verification of whether the land should continue to be classified as farmland;

(b) co-operate with the person carrying out the inspection under clause (a); and

(c) submit further information or documents as may be required by the Administrator in order to assist in the verification.  O. Reg. 499/99, s. 2.

(7) If an owner does not comply with subsection (5) or (6), the land will cease to be classified as farmland in the following taxation year.  O. Reg. 499/99, s. 2.

(8) The Administrator may permit a person to file an application on or before December 31 of the taxation year rather than on or before the date required under subsection (3) or (4) if, in the Administrator’s opinion, there are mitigating circumstances explaining why the application could not be made before the earlier deadline.  O. Reg. 499/99, s. 2; O. Reg. 419/04, s. 2.

(9) In this section,

“Administrator” has the same meaning as in Part V.  O. Reg. 499/99, s. 2.

table

 

Column 1

Column 2

Toronto C

May 31

Durham R

May 31

Halton R

May 31

Haldimand-Norfolk R

May 31

Hamilton-Wentworth R

May 31

Niagara R

May 31

Ottawa-Carleton R

April 30

Peel R

May 31

Sudbury R

June 30

Waterloo R

May 31

York R

May 31

Brant Co

May 31

Bruce Co

June 30

Dufferin Co

May 31

Elgin Co

May 31

Essex Co

June 30

Frontenac Co

April 30

Grey Co

June 30

Haliburton Co

June 30

Hastings Co

May 31

Huron Co

June 30

Kent Co

June 30

Lambton Co

June 30

Lanark Co

April 30

Leeds and Grenville Co

April 30

Lennox and Addington Co

May 31

Middlesex Co

June 30

Northumberland Co

May 31

Oxford Co

May 31

Perth Co

May 31

Peterborough Co

May 31

Prescott and Russell Co

April 30

Prince Edward Co

May 31

Renfrew Co

April 30

Simcoe Co

June 30

Stormont, Dundas and Glengarry Co

April 30

Victoria Co

May 31

Wellington Co

May 31

Algoma D

June 30

Cochrane D

June 30

Kenora D

June 30

Manitoulin D

June 30

Muskoka D

June 30

Nipissing D

June 30

Parry Sound D

June 30

Rainy River D

June 30

Thunder Bay D

June 30

Timiskaming D

June 30

O. Reg. 499/99, s. 2.

Managed Forests Property Class

8.2 In this section and sections 9 to 9.7,

“Administrator” means the Minister of Natural Resources or the employee of the Ministry of Natural Resources to whom the Minister has delegated his or her powers under Part VI (“Disputes Relating to the Managed Forests Property Class”);

“approved managed forest plan” means a managed forest plan that is approved by a managed forest plan approver as having been prepared in accordance with the Ontario government publication published in 2006 titled “Ontario Managed Forest Tax Incentive Program Guide”;

“designated government agent” means a person described as the designated government agent in the Ontario government publication published in 2006 titled “Ontario Managed Forest Tax Incentive Program Guide”;

“managed forest plan approver” means a person designated by the Minister as a managed forest plan approver.  O. Reg. 406/06, s. 1.

9. (1) The managed forests property class consists of eligible land determined in accordance with this section and sections 9.1 to 9.7 to be managed forest land.  O. Reg. 282/98, s. 9 (1); O. Reg. 406/06, s. 2 (1).

(2) Land that is covered by a forest, and including outbuildings used for forest operations, is eligible land if the following requirements are satisfied:

1. The land is owned by,

i. an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence,

i.1 two or more individuals as joint tenants or tenants in common if 50 per cent or more of the beneficial interest in the land is held by persons described in subparagraph i,

ii. a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i,

iii. a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii,

iv. a conservation authority, or

v. a trust established by a person described in subparagraph i or ii, a partnership described in subparagraph iii or a conservation authority, but only if 50 per cent or more of the beneficial interest in the trust property is held by those persons, partnerships or conservation authorities.

2. The forest including any area included under subsections (3) and (4) is at least four hectares in size.

3. The land is all or part of a single parcel of land or, if the land consists of land from more than one parcel, the forest on land in each parcel satisfies the requirement in paragraph 2.

4. Subject to subsections (3) and (4), the forest has, per hectare, at least,

i. 1,000 trees of any size,

ii. 750 trees that, at a height of 11/3 metres, are more than 5 centimetres in diameter,

iii. 500 trees that, at a height of 11/3 metres, are more than 12 centimetres in diameter, or

iv. 250 trees that, at a height of 11/3 metres, are more than 20 centimetres in diameter.

5. The land is not,

i. land for which a plan of subdivision has been registered, or

ii. licensed under the Aggregate Resources Act or zoned for aggregate extraction if that Act does not apply to the land.  O. Reg. 282/98, s. 9 (2); O. Reg. 406/06, s. 2 (2-4).

(3) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel,

(a) if the area does not exceed 10 per cent of the forest area on the land or parcel that satisfies the requirements described in paragraph 4 of subsection (2); and

(b) if the area contributes to the objectives set out in the approved managed forest plan for the forest.  O. Reg. 406/06, s. 2 (5).

(4) An area in a parcel of land that does not contain enough trees to satisfy the requirements in paragraph 4 of subsection (2) forms part of the eligible land in the parcel,

(a) if the area cannot support trees through normal forest management activities because of natural constraints;

(b) if the area does not exceed 25 per cent of the total area of the eligible land, excluding any area that forms part of the eligible land by virtue of subsection (3); and

(c) if the area contributes to the objectives set out in the approved managed forest plan for the forest.  O. Reg. 406/06, s. 2 (5).

(5) Eligible land is managed forests land for a taxation year if the requirements set out in subsection (6), (7) or (8) or section 9.3 are satisfied.  O. Reg. 406/06, s. 2 (5).

(6) If the eligible land was not classified as managed forests land for the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if an application under section 9.1 is approved.  O. Reg. 406/06, s. 2 (5).

(7) If the eligible land was classified as managed forests land for the previous year and if an application under section 9.2 or 9.4 to have the classification continued was required during the previous year, the eligible land is managed forests land for a taxation year covered by the approved managed forest plan if the application was approved.  O. Reg. 406/06, s. 2 (5).

(8) If the eligible land was classified as managed forests land for the previous year but no application under section 9.2 was required during the previous year, the eligible land is managed forests land for a year covered by the approved managed forest plan.  O. Reg. 406/06, s. 2 (5).

(9)-(12) Revoked:  O. Reg. 406/06, s. 2 (5).

9.1 (1) If the owner of eligible land wishes to have it classified as managed forests land for a taxation year and if the land was not so classified for the previous taxation year, the owner shall apply in accordance with this section to have it classified as managed forests land.  O. Reg. 406/06, s. 3.

(2) For 2008 and subsequent taxation years, the owner shall submit the completed application on or before June 30 of the previous year and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(3) For the 2007 taxation year, the owner shall submit the completed application on or before August 31, 2006 and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

9.2 (1) If the owner of eligible land that is classified as managed forests land wishes to have the classification continued after the expiry of the approved managed forest plan that was submitted with the most recent prior application for classification of the land as managed forests land, the owner shall apply in accordance with this section to have the classification continued.  O. Reg. 406/06, s. 3.

(2) The owner shall submit the completed application on or before July 31 of the year preceding the year in which the approved managed forest plan expires, and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(3) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(4) This section applies with respect to 2008 and subsequent taxation years.  O. Reg. 406/06, s. 3.

9.3 (1) This section applies, despite subsections 9 (7) and (8), if eligible land was classified as managed forests land pursuant to an application that was submitted before January 1, 2006.  O. Reg. 406/06, s. 3.

(2) If the land was classified as managed forests lands pursuant to an application that was submitted prior to 2001, the land is not classified as managed forests land for 2006 unless the owner submits a completed application on or before August 31, 2006, and the application satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(3) If the land was classified as managed forests land pursuant to an application that was submitted after 2000, the approved managed forest plan in effect for 2005 is deemed to expire at the end of the fifth year after the year in which the application was made, and the land shall continue to be classified as managed forests land for the extended term of the plan.  O. Reg. 406/06, s. 3.

(4) Despite subsection (3), the approved managed forest plans in effect for 2005 are deemed to expire at the end of the tenth year after the year in which the application referenced in subsection (3) was made and the land shall continue to be classified as managed forests land for the extended term of the plan if the owner applies in accordance with subsection (5).  O. Reg. 406/06, s. 3.

(5) The owner shall submit the completed application on or before August 31, 2006, and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(6) Subject to subsection 9.7 (2), the Administrator shall approve an application under this section that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

9.4 (1) If managed forests land changes owners, the land ceases to be classified as managed forests land.  O. Reg. 406/06, s. 3.

(2) The new owner of the land may submit an application to continue the classification of the land as managed forests land, and the application must satisfy the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(3) The deadline for making an application under subsection (2) is the earlier of December 31 of the year in which the land is transferred to the new owner or 90 days after the land is transferred to the new owner.  O. Reg. 406/06, s. 3.

(4) Subject to subsection 9.7 (2), the Administrator shall approve an application that satisfies the requirements set out in section 9.5.  O. Reg. 406/06, s. 3.

(5) If the application is approved,

(a) the classification of the land is deemed, despite subsections (1) and 9 (7), to have continued without interruption for the entire year in which the application was made; and

(b) the approved managed forest plan in effect immediately before the land was transferred to the new owner applies for the entire year in which the application was made.  O. Reg. 406/06, s. 3.

9.5 For the purposes of subsections 9.1 (2), 9.2 (2), 9.3 (2) and (5) and 9.4 (2), the application must satisfy the following requirements:

1. The application must be made in a form approved by the Administrator and must be submitted to a designated government agent.

2. In the application, the owner must state that the land is eligible land.

3. In the application, the owner must agree to the following:

i. To provide,

A. an approved forest management plan for the land for a term of 10 years commencing the year after the year in which the application is made, or to provide such portions of the plan as the designated government agent may require, in an application under subsection 9.1 (2), 9.2 (2), 9.3 (2) or 9.4 (2), or

B. a copy of the approved forest management plan in effect for 2005, or to provide such portions of the plan as the designated government agent may require, in an application under subsection 9.3 (5).

ii. To manage the forest in accordance with the plan.

iii. To allow a person selected by the Minister of Natural Resources to inspect the land and to inspect documents relating to the land to ensure that the land remains eligible land and to ensure that the forest is and has been managed in accordance with the plan.

iv. To co-operate with the person in the course of the inspection.

4. In the application the owner must state,

i. in an application under subsection 9.1 (2), if the land was classified as a managed forests for a year other than the previous taxation year and if the ownership of the land has not changed since then, that the land was managed in accordance with the approved managed forest plan during the term of the plan and that the owner did not fail to do anything which the owner agreed to do in the previous application,

ii. in an application under subsection 9.2 (2) or 9.3 (2) or (5), that the land has been managed in accordance with the approved managed forest plan during the period since the date of the most recent prior application for classification of the land as managed forests land, and that the owner has not failed to do anything which the owner agreed to do in that application.  O. Reg. 406/06, s. 3.

9.6 (1) The owner of managed forests land must submit a progress report between January 1 and July 31 of the fifth year after the year in which the owner submitted the most recent prior application under section 9.1, 9.2 or 9.4 for classification of the land as managed forests land.  O. Reg. 406/06, s. 3.

(2) If the land was continued as managed forests land under subsection 9.3 (4), the owner must submit a progress report between January 1 and July 31 of the fifth year after the year in which the owner submitted the application referred to in subsection 9.3 (3), but only if the fifth year is 2008 or a subsequent year.  O. Reg. 406/06, s. 3.

(3) The owner must submit the progress report to the Minister and the report must be prepared in a form acceptable to the Minister.  O. Reg. 406/06, s. 3.

(4) The owner shall notify the designated government agent if any of the following events occurs and shall give the designated government agent the particulars of the event:

1. A change that relates to the eligibility of the land for classification as managed forests land.

2. A sale of any portion of the land, including the proposed date of the transfer.

3. A change in any of the information contained in the most recent application for classification.

4. An increase or decrease in the size of the forest.  O. Reg. 406/06, s. 3.

9.7 (1) Land ceases to be classified as managed forests land if,

(a) it is not managed in accordance with the approved managed forest plan;

(b) the owner fails to do anything which the owner agreed to do in the application under section 9.5; or

(c) the requirements described in section 9.6 are not satisfied.  O. Reg. 406/06, s. 3.

(2) The Administrator may refuse to approve an application to classify land as managed forests land,

(a) if the land ceased under subsection (1) to be classified as managed forests land after the date of the most recent prior application by the same owner in respect of the land; and

(b) if the Administrator has determined that there is reason to believe that the owner would not manage the land in accordance with the approved managed forest plan, or would fail to satisfy the owner’s obligations described in section 9.5 or 9.6.  O. Reg. 406/06, s. 3.

New Multi-Residential Property Class

10. (1) The new multi-residential property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the new multi-residential property class apply within the municipality.  O. Reg. 282/98, s. 10 (1); O. Reg. 198/04, s. 4.

(2) The new multi-residential property class consists of land that would otherwise be in the multi-residential property class but that satisfies the following requirements:

1. The units on the land have been built or converted from a non-residential use pursuant to a building permit issued after the by-law adopting the new multi-residential property class was passed.

2. Revoked:  O. Reg. 45/02, s. 2 (1).

O. Reg. 282/98, s. 10 (2); O. Reg. 45/02, s. 2 (1).

(2.1) Despite paragraph 1 of subsection (2), the land owned by Ewart Angus Homes Inc. that is located at 268 Merton Street in the City of Toronto and has assessment roll number 19 04 103 050 02200 0000 is included in the new multi-residential property class commencing with the 2005 taxation year if the land would otherwise be in the multi-residential property class.  O. Reg. 365/05, s. 1.

(3) Subject to subsections (4), (5) and (6), land ceases to be included in the new multi-residential property class after it has been classified in that class for 35 taxation years.  O. Reg. 45/02, s. 2 (2).

(4) If land was included in the new multi-residential property class pursuant to a by-law passed by the council of a municipality in respect of a tax year prior to 2002, the land ceases to be included in the new multi-residential property class after it is classified in that class for eight years.  O. Reg. 45/02, s. 2 (2).

(5) The council of a municipality may provide by by-law that subsection (4) does not apply within the municipality.  O. Reg. 45/02, s. 2 (2).

(6) The council of a municipality may pass a by-law opting to have the new multi-residential property class cease to apply within a municipality.  O. Reg. 45/02, s. 2 (2).

(7) A by-law referred to in subsection (6) shall not affect the classification of land for which a building permit has been issued before the by-law comes into force.  O. Reg. 45/02, s. 2 (2).

Office Building Property Class

11. (1) The office building property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the office building property class apply within the municipality.  O. Reg. 282/98, s. 11 (1); O. Reg. 198/04, s. 5 (1).

(2) The office building property class consists of the rentable area of an office building that would otherwise be in the commercial property class that exceeds 25,000 square feet.  O. Reg. 282/98, s. 11 (2).

(3) For the purposes of subsection (2),

“office building” means,

(a) a building that is used primarily for offices,

(b) the part of a building that, but for this section, would otherwise be classified in the commercial property class if that part of the building is used primarily for offices.  O. Reg. 282/98, s. 11 (3).

(4) If all of the land the office building is part of is in the commercial property class and the office building property class, the share of the assessed value that is attributable to the land described in subsection (2) shall be determined in accordance with the following:

where,

“Share of assessed value” means the assessed value of the land in the office building property class;

“Assessed value of land” means the assessed value of the land;

“Rentable area” means the rentable area, measured in square feet, of the office building and other structures on the land.

O. Reg. 282/98, s. 11 (4).

(5) If part of the land the office building is part of is in a class of real property other than the commercial property class or the office building property class, the share of the assessed value that is attributable to the land described in subsection (2) shall be determined in accordance with the following:

where,

“Share of assessed value” means the assessed value of the land in the office building property class;

“Assessed value of land” means the assessed value attributable to the part of the land that is in the commercial property class or that, but for this section, would otherwise be in the commercial property class;

“Rentable area” means the rentable area, measured in square feet, of the parts of the office building and other structures on the land that are in the commercial property class or that, but for this section, would otherwise be in the commercial property class.

O. Reg. 282/98, s. 11 (5).

(6) For the purposes of this section, the following shall be deemed not to be in the commercial property class:

1. A hotel as defined in the Hotel Registration of Guests Act.

2. A shopping centre within the meaning of subsection 12 (3).  O. Reg. 282/98, s. 11 (6).

(7) For the purposes of this section, rentable area shall be determined in accordance with the Standard Method for Measuring Floor Area in Office Buildings, ANSI/BOMA Z65.1-1996, approved by the American National Standards Institute, Inc. on June 7, 1996 and published by the Building Owners and Managers Association International.  O. Reg. 282/98, s. 11 (7).

(8) The council of a municipality that passed a by-law opting to have the office building property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year.  O. Reg. 282/98, s. 11 (8).

(9) Revoked:  O. Reg. 575/06, s. 3.

Shopping Centre Property Class

12. (1) The shopping centre property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the shopping centre property class apply within the municipality.  O. Reg. 282/98, s. 12 (1); O. Reg. 198/04, s. 6.

(2) The shopping centre property class consists of the rentable area of a shopping centre that would otherwise be in the commercial property class that exceeds 25,000 square feet.  O. Reg. 282/98, s. 12 (2).

(3) The following apply for the purposes of subsection (2):

1. “Shopping centre” means,

i. a structure with at least three units that are used primarily to provide goods or services directly to the public and that have different occupants, or

ii. a structure used primarily to provide goods or services directly to the public if the structure is attached to a structure described in subparagraph i on another parcel of land.

2. “Shopping centre” does not include any part of an office building within the meaning of subsection 11 (3).  O. Reg. 282/98, s. 12 (3).

(4) If all of the land the shopping centre is part of is in the commercial property class and the shopping centre property class, the share of the assessed value that is attributable to land described in subsection (2) shall be determined in accordance with the following:

where,

“Share of assessed value” means the assessed value of the land in the shopping centre property class;

“Assessed value of land” means the assessed value of the land;

“Rentable area” means the rentable area, measured in square feet, of the shopping centre and other structures on the land.

O. Reg. 282/98, s. 12 (4).

(5) If part of the land the shopping centre is part of is in a class of real property other than the commercial property class or the shopping centre property class, the share of the assessed value that is attributable to land described in subsection (2) shall be determined in accordance with the following:

where,

“Share of assessed value” means the assessed value of the land in the shopping centre property class;

“Assessed value of land” means the assessed value attributable to the part of the land that is in the commercial property class or that, but for this section, would otherwise be in the commercial property class;

“Rentable area” means the rentable area, measured in square feet, of the parts of the shopping centre and other structures on the land that are in the commercial property class or that, but for this section, would otherwise be in the commercial property class.

O. Reg. 282/98, s. 12 (5).

(6) For the purposes of this section, the following shall be deemed not to be in the commercial property class:

1. A hotel as defined in the Hotel Registration of Guests Act.

2. An office building within the meaning of subsection 11 (3).  O. Reg. 282/98, s. 12 (6).

(7) For the purposes of this section, rentable area shall be determined in accordance with the Standard Method for Measuring Floor Area in Office Buildings, ANSI/BOMA Z65.1-1996, approved by the American National Standards Institute, Inc. on June 7, 1996 and published by the Building Owners and Managers Association International.  O. Reg. 282/98, s. 12 (7).

(8) The council of a municipality that passed a by-law opting to have the shopping centre property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year.  O. Reg. 282/98, s. 12 (8).

Parking Lots and Vacant Land Property Class

13. (1) The parking lots and vacant land property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the parking lots and vacant land property class apply within the municipality.  O. Reg. 282/98, s. 13 (1); O. Reg. 198/04, s. 7.

(2) The parking lots and vacant land property class consists of the following land that would otherwise be in the commercial property class:

1. A parcel of land used exclusively for the parking of vehicles.

2. Vacant land.

3. Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located.  O. Reg. 282/98, s. 13 (2).

(3) The council of a municipality that passed a by-law opting to have the parking lots and vacant land property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year.  O. Reg. 282/98, s. 13 (3).

(4) For 2004 and subsequent years, a “railyard” mentioned in paragraph 3 of subsection (2) includes the following land, but does not include buildings or structures on the land:

1. Land used for marshalling railway rolling stock.

2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle.  O. Reg. 349/03, s. 1.

Large Industrial Property Class

14. (1) The large industrial property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council of the municipality has passed a by-law opting to have the large industrial property class apply within the municipality.  O. Reg. 282/98, s. 14 (1); O. Reg. 198/04, s. 8 (1).

(2) The large industrial property class consists of the following land that would otherwise be in the industrial property class:

1. A parcel or a portion of a parcel of land that is occupied by the same single occupant, if the total exterior measured area of the building or buildings or the parts of the building or buildings that are occupied by that occupant is greater than 125,000 square feet.

2. Revoked:  O. Reg. 124/04, s. 1.

3. Grain elevators that have a storage capacity of 1,000,000 bushels or more.

4. Land, the assessed value of which is greater than the total assessed value of all other land in the municipality that has passed the by-law that is in the industrial property class or that, but for this section, would otherwise be in the industrial property class.  O. Reg. 282/98, s. 14 (2); O. Reg. 124/04, s. 1.

(3) For the purposes of this section,

“exterior measured area” means the exterior measured area of all floors including basements and mezzanines.  O. Reg. 282/98, s. 14 (3).

(4) The council of a municipality that passed a by-law opting to have the large industrial property class apply may pass a by-law opting to have the class cease to apply but such a by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year.  O. Reg. 282/98, s. 14 (4).

(5) Revoked:  O. Reg. 575/06, s. 4.

Professional Sports Facility Property Class

14.1 (1) The professional sports facility property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council has passed a by-law opting to have the professional sports facility property class apply within the municipality.  O. Reg. 174/00, s. 2; O. Reg. 198/04, s. 9.

(2) Subject to subsection (3), the professional sports facility property class shall include the property identified by the following roll numbers:

 

Item

Facility

Roll number

1.

Corel Centre

0630  000  816  00405 0000

 

 

0630  000  816  00410 0000

 

 

0630  000  816  00415 0000

 

 

0630  000  816  00420 0000

 

 

0630  000  816  00425 0000

 

 

0630  000  816  00430 0000

 

 

0630  000  816  00435 0000

 

 

0630  000  816  00440 0000

 

 

0630  000  816  00445 0000

 

 

0630  000  816  00450 0000

 

 

0630  000  816  00455 0000

2.

Air Canada Centre

1904  061  120  00120 0000

3.

Maple Leaf Gardens

1904  068  050  00100 0000

4.

SkyDome

1904  062  060  00100 0000

 

 

1904  062  061  01200 0000

O. Reg. 174/00, s. 2.

(3) The professional sports facility property class shall not include any portion of the property where goods or services are offered to the public on a regular basis on non-event days.  O. Reg. 174/00, s. 2.

(4) Subsection (3) does not apply to any portion of the property,

(a) used as a parking lot; or

(b) occupied by food or merchandise concessions that are only open for business when an event is being staged or held on the property.  O. Reg. 174/00, s. 2.

(5) In this section,

“non-event days” means days on which a sports event is not being held by a professional sports team that uses the property;

“professional sports team” means a team that is a member of the Canadian Football League, National Basketball Association, National Hockey League, Major League Baseball or the National Lacrosse League;

“services” does not include public tours of the property.  O. Reg. 174/00, s. 2.

(6) The council of a municipality that passed a by-law opting to have the professional sports facility property class apply may pass a by-law opting to have the class cease to apply but such by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year.  O. Reg. 174/00, s. 2.

(7) Paragraph 13 of section 2 and this section apply with respect to the 2000 and subsequent taxation years.  O. Reg. 174/00, s. 2.

Resort Condominium Property Class

14.2 (1) The resort condominium property class applies within a municipality, the council of which is required to pass a by-law establishing tax ratios under section 308 of the Municipal Act, 2001, only if the council has passed a by-law opting to have the resort condominium property class apply within the municipality.  O. Reg. 211/05, s. 1.

(2) The resort condominium property class shall include land in respect of which all of the following criteria are satisfied:

1. The land is a unit or proposed unit in a condominium.

2. The unit is self-contained and furnished and is operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days.

3. The unit is located in a local municipality with a population of 10,000 or less, as reported by Statistics Canada in the most recent official census.

4. The unit is located within the boundaries of a resort which is operated year-round and which contains, or is adjacent to, a downhill ski complex and an 18-hole golf course.

5. A special Act requires the owner of the unit to be a member of a non-profit corporation without share capital that is established or continued by the special Act.  One of the corporation’s objects is the maintenance and management of the resort land for which, pursuant to the special Act and the corporation’s by-laws, the corporation has responsibility.  Under the special Act, the corporation has the power to pass by-laws controlling the use of that resort land.  O. Reg. 211/05, s. 1.

(3) The council of a municipality that passed a by-law opting to have the resort condominium property class apply may pass a by-law opting to have the class cease to apply; however, the by-law does not apply with respect to a taxation year unless the by-law is passed on or before the last day for passing a by-law opting to have the property class apply for that taxation year.  O. Reg. 211/05, s. 1.

(4) This section applies with respect to the 2005 and subsequent taxation years.  O. Reg. 211/05, s. 1.

(5) In this section,

“proposed unit” has the same meaning as in the Condominium Act, 1998;

“unit” has the same meaning as in the Condominium Act, 1998.  O. Reg. 211/05, s. 1.

Buildings, Structures that become Vacant

15. (1) This section applies with respect to land if,

(a) a building or structure has been built on the land;

(b) no part of the building or structure is being used but at least part of the building or structure was used at some point since being built; and

(c) the building or structure is not substantially unusable.  O. Reg. 282/98, s. 15 (1).

(2) For the 1998 taxation year, the most recent use of the land shall be deemed, for the purposes of classification under this Part, to continue.  O. Reg. 282/98, s. 15 (2).

(3) For the 1999 and subsequent taxation years, the land shall be classified in the property class in which it was classified for the previous taxation year.  O. Reg. 282/98, s. 15 (3).

Mobile Homes

16. Mobile homes used for residential purposes and the land they are on are included in the residential property class and not in the multi-residential property class or the new multi-residential property class even if there are seven or more mobile homes on the land.  O. Reg. 282/98, s. 16; O. Reg. 363/03, s. 6.

Hotels

17. (1) A hotel is included in the commercial property class and not in any other property class.  O. Reg. 282/98, s. 17 (1).

(2) In this section,

“hotel” means,

(a) a hotel as defined in the Hotel Registration of Guests Act, or

(b) land,

(i) that would otherwise be in the multi-residential property class or new multi-residential property class or that is a unit as defined in the Condominium Act, 1998, and

(ii) that contains one or more furnished, self-contained units operated or managed in a manner to provide transient living accommodation for a fee or charge for minimum periods of less than 30 days.  O. Reg. 348/03, s. 1; O. Reg. 211/05, s. 2.

(3) Clause (2) (b) applies for 2004 and subsequent years.  O. Reg. 348/03, s. 1.

Application of Part

18. This Part applies with respect to the 1998 and subsequent taxation years.  O. Reg. 282/98, s. 18.

PART III
SUBCLASSES OF REAL PROPERTY

Farm Land awaiting Development

19. (1) Two subclasses for farm land awaiting development are prescribed for each of the following classes of real property:

1. The residential property class.

2. The multi-residential property class.

3. The commercial property class.

4. The industrial property class.  O. Reg. 282/98, s. 19 (1); O. Reg. 363/03, s. 7.

(2) The first subclass for farmland awaiting development, for each class of real property, consists of land in the class of real property that satisfies the following requirements:

1. The land is used solely for farm purposes.

2. Subsection 19 (5) of the Act would have applied to the land in the absence of subsection 19 (5.4) of the Act and section 45 of this Regulation.

3. There is no building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection.  O. Reg. 282/98, s. 19 (2).

(3) The second subclass for farmland awaiting development, for each class of real property, consists of land in the class of real property that would be in the first subclass except that there is a building permit, as described in paragraph 3 of subsection (2), for construction on the land.  O. Reg. 282/98, s. 19 (3).

Vacant Land

20. (1) A subclass for vacant land is prescribed for each of the commercial property class and the industrial property class.  O. Reg. 282/98, s. 20 (1).

(2) The subclass for vacant land for the commercial property class consists of the following land in the commercial property class:

1. Vacant land.

2. Land that is a railyard, owned and used exclusively by a railway company, upon which no building or structure other than railway tracks is located.  O. Reg. 282/98, s. 20 (2).

(3) The subclass for vacant land for the industrial property class consists of the following land in the industrial property class:

1. Vacant land.

2. Subject to subsection (4), land used for a mine tailings management area pursuant to,

i. a closure plan for a mine under the Mining Act, or

ii. a licence to decommission a mine under the Nuclear Safety and Control Act (Canada), in the case of a uranium mine.  O. Reg. 347/03, s. 1.

(4) Despite subsection (3), land described in paragraph 2 of that subsection is included in the subclass for vacant land for the industrial property class,

(a) only for 2004 and subsequent years; and

(b) only if all mining activity at the mine has permanently ceased.  O. Reg. 347/03, s. 1.

(5) For 2004 and subsequent years, a “railyard” mentioned in paragraph 2 of subsection (2) includes the following land, but does not include buildings or structures on the land:

1. Land used for marshalling railway rolling stock.

2. Land used in the loading, unloading and temporary holding of railway rolling stock or freight carried on a railway vehicle.  O. Reg. 349/03, s. 2.

Excess Land

21. (1) A subclass for excess land is prescribed for each of the following classes of real property:

1. The commercial property class.

2. The industrial property class.

3. The office building property class.

4. The shopping centre property class.

5. The large industrial property class.  O. Reg. 45/02, s. 3.

(2) The office building property class and the shopping centre property class are prescribed for the purposes of subparagraph 3 i of subsection 8 (1) of the Act and the large industrial property class is prescribed for the purposes of subparagraph 3 ii of subsection 8 (1) of the Act.  O. Reg. 45/02, s. 3.

(3) A portion of a parcel of land is included in the subclass for excess lands for a class of real property if,

(a) it has not been developed in any way, other than to service the parcel of land;

(b) it is not being used other than for farming purposes; and

(c) it is in excess of the municipal requirement for any existing development elsewhere on the parcel.  O. Reg. 45/02, s. 3.

(4) A portion of a parcel of land is included in the subclass for excess land for the commercial property class if,

(a) it is a rail yard owned and used exclusively by a railway company; and

(b) no building or structure is located on it, other than railway tracks.  O. Reg. 45/02, s. 3.

(5) This section applies with respect to the 2001 and subsequent taxation years.  O. Reg. 45/02, s. 3.

22. Revoked:  O. Reg. 45/02, s. 3.

Application of Part

23. This Part applies with respect to the 1998 and subsequent taxation years.  O. Reg. 282/98, s. 23.

PART IV
EXEMPT CONSERVATION LAND

Determination of Conservation Land

24. For the purposes of paragraph 25 of subsection 3 (1) of the Act,

“conservation land” means land that is eligible conservation land under section 26 of this Regulation.  O. Reg. 388/04, s. 1.

25. (1) Land, excluding any portion of the land that has a building or other improvement on it, is eligible to be classified as eligible conservation land if,

(a) it satisfies the requirements of subsection (2) or (3); and

(b) it is maintained in a manner that contributes to the natural heritage and the biodiversity objectives for conserving the land.  O. Reg. 388/04, s. 1.

(2) For the purposes of clause (1) (a), the land satisfies the requirements of this subsection if it satisfies one of the following conditions:

1. The land is identified by the Minister of Natural Resources as provincially significant wetland on the basis of the wetland evaluation system set out in the Ministry of Natural Resources document entitled “Ontario Wetland Evaluation System Southern Manual” (3rd edition), dated March, 1993, as revised in May, 1994 and December, 2002, or in the Ministry of Natural Resources document titled “Ontario Wetland Evaluation System Northern Manual” (1st edition), dated March, 1993, as revised in May, 1994 and December, 2002.

2. The land is identified by the Minister of Natural Resources as a provincially significant area of natural and scientific interest using the criteria set out in the Ministry of Natural Resources document entitled “A Framework for the Conservation of Ontario’s Biological Heritage”, dated May, 1980, or in the Ministry of Natural Resources document titled “A Framework for the Conservation of Ontario’s Earth Science Features”, dated October, 1981.

3. The land is identified by the Minister of Natural Resources as a habitat of the endangered species listed in Regulation 328 of the Revised Regulations of Ontario, 1990 (Endangered Species) made under the Endangered Species Act, using the criteria set out in the Ministry of Natural Resources document entitled “Guidelines for Mapping Endangered Species Habitats under the Conservation Land Tax Incentive Program”, as it may be amended from time to time and set out in a Decision Notice posted on the environmental registry under the Environmental Bill of Rights, 1993.

4. The land is designated as an escarpment natural area in the Niagara Escarpment Plan under the Niagara Escarpment Planning and Development Act.  O. Reg. 388/04, s. 1.

(3) For the purposes of clause (1) (a), the land satisfies the requirements of this subsection if the land is owned by a registered charity, within the meaning of subsection 248 (1) of the Income Tax Act (Canada), one of whose primary objectives is natural heritage conservation or by a conservation authority established under the Conservation Authorities Act and the land satisfies one of the following conditions:

1. It is designated as an escarpment protection area in the Niagara Escarpment Plan under the Niagara Escarpment Planning and Development Act.

2. It is located within a Featured Area and contributes to the natural heritage protection objectives established for the Featured Area as set out in the “Ontario Living Legacy Land Use Strategy, July 1999”, published by the Queen’s Printer.

3. It is a natural heritage feature or area that meets the criteria of the natural heritage provisions of the Provincial Policy Statement as issued and re-issued under section 3 of the Planning Act.

4. It is identified by the Minister of Natural Resources as a regionally significant area of natural and scientific interest using the criteria set out in the Ministry of Natural Resources document entitled “A Framework for the Conservation of Ontario’s Biological Heritage”, dated May, 1980, or in the Ministry of Natural Resources document entitled “A Framework for the Conservation of Ontario’s Earth Science Features”, dated October, 1981.

5. It is a habitat of species of special concern, as designated by the Ministry of Natural Resources, based on the criteria in the “Categories and Criteria for Status Assessment” of the Committee on the Status of Species at Risk in Ontario.

6. It is identified as having species occurrences or ecological communities with an S-Rank designation of S1-S3, as determined by the Natural Heritage Information Centre of the Ministry of Natural Resources.

7. It is designated as a natural core area, natural linkage area or countryside in the Oak Ridges Moraine Conservation Plan under the Oak Ridges Moraine Conservation Act, 2001.

8. It is a natural heritage area identified within a regional or watershed plan or strategy developed by a conservation authority under the Conservation Authorities Act or by another public agency under another provincial or federal statute.

9. It is designated as an environmentally sensitive area, environmentally significant area, environmental protection area, natural heritage system or another area with an equivalent designation within a municipal official plan or zoning by-law under the Planning Act.

10. It is within, abuts or abuts a road allowance that abuts a provincial park, national park, conservation reserve or provincial wildlife area and contributes significantly to the natural heritage objectives of the park, reserve or wildlife area.

11. It is an area identified under the Great Lakes Wetlands Conservation Action Plan described in the “Great Lakes Wetlands Conservation Action Plan Highlights Report (2000-2003)”, published by Environment Canada.  O. Reg. 388/04, s. 1.

(4) Despite paragraph 10 of subsection (3), no part of the land that is more than 1,000 metres from the boundary of the park, reserve or wildlife area is eligible to be classified as eligible conservation land.  O. Reg. 388/04, s. 1.

26. Land is eligible conservation land for a taxation year if the following requirements are met:

1. The land is eligible under section 25 to be classified as eligible conservation land for the taxation year.

2. The owner submits a completed application to the Minister of Natural Resources for designation of the land under this section for the taxation year and the application is submitted,

i. on or before February 28, 2005, if the land is described in subsection 25 (3) and the application relates to the 2005 taxation year, or

ii. on or before July 31 of the previous year, in any other case.

3. In the application, the owner undertakes,

i. not to engage in activities during the taxation year that are inconsistent with the natural heritage and biodiversity objectives for conserving the land,

ii. to allow a person selected by the Minister of Natural Resources to inspect the land, and

iii. to co-operate with the person described in subparagraph ii in the course of the inspection.

4. The Minister of Natural Resources designates the land for the taxation year for the purposes of this section.

5. The owner does not breach any undertaking given in the application.  O. Reg. 388/04, s. 1.

Application of Part

27. This Part applies with respect to the 1999 and subsequent taxation years.  O. Reg. 46/99, s. 1.

Part iv.1 (s. 28) Revoked:  O. Reg. 242/04, s. 1.

PART V
DISPUTES RELATING TO THE FARM PROPERTY CLASS

Definitions

29. In this Part,

“Administrator” means the Minister of Agriculture, Food and Rural Affairs or the employee of the Ministry of Agriculture, Food and Rural Affairs to whom the Minister has delegated his or her powers under this Part;

“spouse” has the same meaning as in Part III of the Family Law Act;

“Tribunal” means,

(a) before December 22, 1999, the Farm Organizations Accreditation Tribunal, and

(b) on and after December 22, 1999, the Agricultural, Food and Rural Affairs Appeal Tribunal.  O. Reg. 282/98, s. 29; O. Reg. 105/00, s. 2; O. Reg. 45/02, s. 4; O. Reg. 307/05, s. 2.

Requests for Reconsideration under Section 39.1 of the Act

30. (1) A person who has received a notice of assessment under the Act in respect of land that is not classified in the farm property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the farm property class, but the request must be made to the Administrator and not to the assessment corporation.  O. Reg. 363/03, s. 8; O. Reg. 419/04, s. 3 (1).

(2) For the 2000 and subsequent taxation years, a request may not be made under subsection (1) after December 31 of the year in respect of which the request is made.  O. Reg. 356/00, s. 5.

(3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications:

1. References to the assessment corporation or the assessor shall be deemed to be references to the Administrator.

2. If the Administrator is required to give notice of a settlement to the municipality under subsection 39.1 (5) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation.

3. Section 31 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (8) of the Act.

4. If the current value of the land has not been determined in accordance with subsection 19 (5) of the Act for the taxation year, no settlement may be agreed to by the Administrator unless it is determined that the current value of the land should be determined in accordance with subsection 19 (5) of the Act either,

i. by a settlement under section 39.1 of the Act agreed to by the assessment corporation, or

ii. by a decision by the Assessment Review Board under section 40 of the Act or a decision by the court on appeal from such a decision.  O. Reg. 282/98, s. 30 (3); O. Reg. 419/04, s. 3 (2-4).

Complaints under Section 40 of the Act

31. The following apply with respect to a complaint under subsection 40 (1) of the Act that raises an issue as to whether land should be classified as land in the farm property class:

1. If the applicability of subsection 19 (5) of the Act to the land is in issue, the Assessment Review Board shall determine that issue and, if necessary as a result of that determination, redetermine the current value of the land.  The application of subsection 19 (5) of the Act shall be deemed to be in issue if the current value of the land was not determined in accordance with that subsection.

2. If, after the determination under paragraph 1, there is still an issue as to whether the land should be classified as land in the farm property class, the Assessment Review Board shall refer the issue to the Tribunal.

3. The Tribunal shall hold a hearing to determine whether the land should be classified as land in the farm property class.  Upon determining the issue, the Tribunal shall give the parties and the Assessment Review Board a copy of its decision.

4. The parties to the hearing by the Tribunal are as provided under subsection 40 (5) of the Act except that the Administrator is a party instead of the assessment corporation.  Subsection 40 (7) of the Act applies to the Tribunal but a party added by the Tribunal is a party only to the hearing by the Tribunal.

5. The Tribunal shall give notice of the hearing by the Tribunal to the parties at least 14 days before the date fixed for the hearing.

6. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act.

7. The decision of the Tribunal shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (12) of the Act.

8. Subsection 40 (13) of the Act applies with respect to the Tribunal.

9. The Tribunal may state a case under section 43 of the Act with respect to issues referred to it.

10. Section 43.1 of the Act applies with respect to decisions of the Tribunal.  O. Reg. 282/98, s. 31; O. Reg. 363/03, s. 9; O. Reg. 419/04, s. 4.

32. Revoked:  O. Reg. 419/04, s. 5.

part v.1
assessment of the managed forests property class and related land

Determination of Current Value

32.1 (1) The current value of land in the managed forests property class shall be determined as follows for the 2006 and subsequent taxation years:

1. Determine the value of the land in accordance with subsection 19 (5.2) of the Act.

2. Determine the value of the land in accordance with subsection (2).

3. If the value determined under paragraph 1 is less than the value determined under paragraph 2, the current value of the land is the value determined under paragraph 1.

4. If the value determined under paragraph 2 is less than 31 per cent of the value determined under paragraph 1, the current value of the land is the amount calculated by multiplying the value determined under paragraph 1 by 0.31.

5. In any other case, the current value of the land is the value determined under paragraph 2.  O. Reg. 656/05, s. 1.

(2) For the purposes of paragraph 2 of subsection (1), the value of the land is determined as follows:

1. Determine whether the municipality or locality in which the land is located is listed in Column 2 of Table 1 to Part IX.1 of this Regulation.  If it is, take the step described in paragraph 2.  If it is not, take the steps described in paragraphs 4 and 5.

2. If the municipality or locality is listed in Column 2 of Table 1, determine whether the land band for the land, as assigned by the assessment corporation, is listed in Column 3 of Table 1 for the applicable municipality or locality.  If it is, take the steps described in paragraphs 3 and 5.  If it is not, take the steps described in paragraphs 4 and 5.

3. For land located in a municipality or locality listed in Column 2 of Table 1 and assigned to a land band listed in Column 3 of Table 1, identify the applicable value per acre of the land as set out in Column 4 of Table 1.

4. For any other land, identify the applicable value per acre of the land as set out in Column 2 of Table 2 to Part IX.1 of this Regulation using the land band assigned to the land by the assessment corporation.

5. The value of the land is calculated by multiplying the applicable value per acre of the land by the acreage.  O. Reg. 656/05, s. 1.

(3) In this section,

“land band” means a geographic area in which similar farm properties sell for similar prices, as determined by the assessment corporation under subsection 19 (5) of the Act.  O. Reg. 656/05, s. 1.

Current Value where Parcel Contains Land in Both Managed Forests and Another Property Class

32.2 (1) This section applies if a parcel of land contains both land in the managed forests property class and land in another property class.  O. Reg. 656/05, s. 1.

(2) The current value of the land shall be determined as follows for the 2006 and subsequent taxation years:

1. Determine the current value of the land in the managed forests property class under subsection 19 (5.2) of the Act.

2. Determine the current value of the land in the managed forests property class under section 32.1 of this Regulation.

3. Subtract the amount determined under paragraph 2 from the amount determined under paragraph 1.  If the amount determined under paragraph 2 is greater than the amount determined under paragraph 1, the amount calculated under this paragraph is deemed to be zero.

4. Subtract the amount calculated under paragraph 3 from the current value of the entire parcel of land.

5. The amount calculated under paragraph 4 is the current value of the land.  O. Reg. 656/05, s. 1.

PART VI
DISPUTES RELATING TO THE MANAGED FORESTS PROPERTY CLASS

Definitions

33. In this Part,

“Administrator” means the Minister of Natural Resources or the employee of the Ministry of Natural Resources to whom the Minister has delegated his or her powers under this Part;

“Commissioner” means the Mining and Lands Commissioner appointed under the Ministry of Natural Resources Act.  O. Reg. 282/98, s. 33.

Requests for Reconsideration under Section 39.1 of the Act

34. (1) A person who has received a notice of assessment under the Act in respect of land that is not classified in the managed forests property class may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land should be classified in the managed forests property class but such a request must be made to the Administrator and not the assessment corporation.  O. Reg. 282/98, s. 34 (1); O. Reg. 406/06, s. 4 (1).

(2) For the 2000 and subsequent taxation years, a request may not be made under subsection (1) after December 31 of the year in respect of which the request is made.  O. Reg. 356/00, s. 6.

(3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications:

1. References to the assessment corporation or the assessor are deemed to be references to the Administrator.

2. If the Administrator is required to give notice of a settlement to the municipality under subsection 39.1 (5) of the Act, the Administrator shall also give notice of the settlement to the assessment corporation.

3. Section 35 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (8) of the Act.

4. If, in the settlement, it is agreed that the land will be classified in the managed forests property class, the person who requested the reconsideration is deemed to have requested the assessment corporation to re-determine the current value of the land in accordance with subsection 19 (5.2) of the Act.  O. Reg. 406/06, s. 4 (2).

Complaints under Section 40 of the Act

35. The following apply with respect to a complaint under subsection 40 (1) of the Act that raises an issue as to whether land should be classified as land in the managed forests property class:

1. The Assessment Review Board shall refer the issue as to whether the land should be classified as land in the managed forests property class to the Commissioner.

2. The Commissioner shall hold a hearing to determine whether the land should be classified as land in the managed forests property class.  Upon determining the issue, the Commissioner shall give the parties and the Assessment Review Board a copy of its decision.

3. The parties to the hearing by the Commissioner are as provided under subsection 40 (5) of the Act except that the Administrator is a party instead of the assessment commissioner.  Subsection 40 (7) of the Act applies to the Commissioner but a party added by the Commissioner is a party only to the hearing by the Commissioner.

4. The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Commissioner under paragraph 2,

i. subsections 114 (2), (3) and (4),

ii. sections 115, 116, 118 to 122 and 125 to 128, and

iii. subsection 129 (1).

5. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of a change in the classification of the land.

6. The decision of the Commissioner shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (12) of the Act.

7. Subsection 40 (13) of the Act applies with respect to the Commissioner.

8. The Commissioner may state a case under section 43 of the Act with respect to issues referred to it.

9. Section 43.1 of the Act applies with respect to decisions of the Commissioner.  O. Reg. 282/98, s. 35.

Special Consideration if Deadline Missed

36. (1) The Administrator shall agree to a settlement classifying land in the managed forests property class if all of the following conditions are satisfied:

1. The Administrator receives a request for reconsideration described in subsection 34 (1) on or before December 31 of the taxation year.

2. The requirements for the land to be classified in the managed forests property class have been complied with except that the applicable deadline under section 9.1, 9.2, 9.3 or 9.4 for submitting an application for the taxation year was missed.

3. The land would have been eligible to be classified in the managed forests property class if the deadline had not been missed.

4. In the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 406/06, s. 5.

(2) On a complaint described in section 35, the Commissioner shall make a determination that the land should be classified in the managed forests property class if the conditions described in paragraphs 2 and 3 of subsection (1) are satisfied and if, in the Commissioner’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 406/06, s. 5.

(3) This section applies with respect to 2006 and subsequent taxation years.  O. Reg. 406/06, s. 5.

PART VII
DISPUTES RELATING TO CONSERVATION LAND

Definitions

37. In this Part,

“Administrator” means the Minister of Natural Resources or the employee of the Ministry of Natural Resources to whom the Minister has delegated his or her powers under this Part;

“Commissioner” means the Mining and Lands Commissioner appointed under the Ministry of Natural Resources Act.  O. Reg. 282/98, s. 37.

Requests for Reconsideration under Section 39.1 of the Act

38. (1) A person who has received a notice of assessment under the Act in respect of land may request, under subsection 39.1 (1) of the Act, a reconsideration as to whether the land is conservation land but such a request must be made to the Administrator and not the assessment commissioner.  O. Reg. 282/98, s. 38 (1).

(2) A request may not be made under subsection (1) after the expiry of the time limit for making a complaint to the Assessment Review Board under subsection 40 (2) of the Act.  O. Reg. 282/98, s. 38 (2).

(3) Section 39.1 of the Act applies with respect to a request described in subsection (1) with the following modifications:

1. References to the assessment commissioner or the assessor shall be deemed to be references to the Administrator.

2. If the Administrator is required to give notice of a settlement to the Assessment Review Board under subsection 39.1 (5) of the Act, the Administrator shall also give notice of the settlement to the assessment commissioner.

3. Section 39 applies, with necessary modifications, with respect to the application of section 40 of the Act under subsection 39.1 (8) of the Act.

4. If a settlement is agreed to that the land is conservation land, the person who requested the settlement shall be deemed to have requested the assessment commissioner, under section 39.1 of the Act, to re-determine the current value of the land in accordance with subsection 19 (5.2) of the Act.  O. Reg. 282/98, s. 38 (3).

Complaints under Section 40 of the Act

39. Any person, including a municipality or school board, may make a complaint under subsection 40 (1) of the Act that land is or is not conservation land and the following apply with respect to such a complaint:

1. The Assessment Review Board shall refer the issue as to whether the land is conservation land to the Commissioner.

2. The Commissioner shall hold a hearing to determine whether the land is conservation land.  Upon determining the issue, the Commissioner shall give the parties and the Assessment Review Board a copy of its decision.

3. The parties to the hearing by the Commissioner are as provided under subsection 40 (5) of the Act except that the Administrator is a party instead of the assessment commissioner.  Subsection 40 (7) of the Act applies to the Commissioner but a party added by the Commissioner is a party only to the hearing by the Commissioner.

4. The procedure that applies under the following provisions of the Mining Act with respect to matters under that Act shall apply, with necessary modifications, with respect to the hearing by the Commissioner under paragraph 2,

i. subsections 114 (2), (3) and (4),

ii. sections 115, 116, 118 to 122 and 125 to 128, and

iii. subsection 129 (1).

5. The Assessment Review Board shall determine any remaining issues in accordance with section 40 of the Act including any redetermination of the current value of the land necessary as a result of subsection 19 (5.2) of the Act becoming or ceasing to be applicable as a result of the determination as to whether or not the land is conservation land.

6. The decision of the Commissioner shall be deemed to be a decision of the Assessment Review Board for the purposes of subsection 40 (12) of the Act.

7. Subsection 40 (13) of the Act applies with respect to the Commissioner.

8. The Commissioner may state a case under section 43 of the Act with respect to issues referred to it.

9. Section 43.1 of the Act applies with respect to decisions of the Commissioner.  O. Reg. 282/98, s. 39.

Special Consideration if Deadline Missed

40. (1) The Administrator, on a request described in subsection 38 (1), shall agree to a settlement determining that the land is conservation land if,

(a) the requirements for the land to be conservation land have been complied with except that the deadline for submitting an application for designation of the land as conservation land was missed;

(b) the land would have been conservation land if the deadline had not been missed; and

(c) in the Administrator’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 46/99, s. 2.

(2) The Commissioner, on a complaint described in section 39, shall make a determination that the land is conservation land if,

(a) clauses (1) (a) and (b) are satisfied; and

(b) in the Commissioner’s opinion, there are mitigating circumstances explaining why the deadline was missed.  O. Reg. 46/99, s. 2.

part viii
assessment of pipe lines

Assessed Value for Specified Years

41. (1) For the 2005 taxation year, the assessed value of a pipe line shall be determined as follows:

1. The length of the pipe line in feet shall be multiplied by the applicable rate in Table 1, 2 or 3 of Part X.  Table 1 applies to offshore pipe lines.  Table 2 applies to plastic field gathering pipe lines and plastic gas distribution pipe lines.  Table 3 applies to other pipe lines.

2. The amount determined under paragraph 1 shall be depreciated by reducing the amount by the applicable percentage in Table 4 for offshore pipe lines and in Table 5 for plastic field gathering pipe lines, plastic gas distribution pipe lines and other pipe lines.

3. After the reduction under paragraph 2, $250 shall be added for each connection to an end user.  O. Reg. 371/05, s. 1.

(2) If Table 1, 2 or 3 applies, but the outside diameter of the pipe line is not included in the Table, the applicable rate for the purposes of paragraph 1 of subsection (1) is the rate for the closest outside diameter or range of outside diameter that is included in the Table.  O. Reg. 371/05, s. 1.

41.1 (1) For the 2006, 2007 and 2008 taxation years, the assessed value of a pipe line shall be determined as follows:

1. The length of the pipe line in feet shall be multiplied by the applicable rate in Table 6, 7 or 8 of Part X.  Table 6 applies to offshore pipe lines.  Table 7 applies to plastic field gathering pipe lines and plastic gas distribution pipe lines.  Table 8 applies to other pipe lines.

2. The amount determined under paragraph 1 shall be depreciated by reducing the amount by the applicable percentage in Table 9 for offshore pipe lines and in Table 10 for plastic field gathering pipe lines, plastic gas distribution pipe lines and other pipe lines.

3. After the reduction under paragraph 2, $250 shall be added for each connection to an end user.  O. Reg. 371/05, s. 1; O. Reg. 126/07, s. 1.

(2) If Table 6, 7 or 8 applies, but the outside diameter of the pipe line is not included in the Table, the applicable rate for the purposes of paragraph 1 of subsection (1) is the rate for the closest outside diameter or range of outside diameter that is included in the Table.  O. Reg. 371/05, s. 1.

Assessed Value of Pipe Line in a Right-of-Way or Easement

42. (1) For the purposes of determining the assessed value of a pipe line in a right-of-way or easement for a taxation year, the rate in the Table to Part X that would otherwise apply for the year to the pipe line shall be reduced by 25 per cent of that rate, if the pipe line is not the primary pipe line in the right-of-way or easement.  O. Reg. 371/05, s. 1.

(2) A pipe line is a primary pipe line in a right-of-way or easement for a taxation year for the purposes of this section if,

(a) it is one of two or more pipe lines occupying the right-of-way or easement in the year; and

(b) it would have the highest assessed value of all the pipe lines in the right-of-way or easement, if the assessed values of the pipe lines were computed for the year without reference to this section.  O. Reg. 371/05, s. 1.

(3) If two or more pipe lines occupying a right-of-way or easement would have the same assessed value for a taxation year if this section did not apply and that assessed value is the highest or the only assessed value for all pipe lines occupying that right-of-way or easement in that year, the primary pipe line in the right-of-way or easement shall be the pipe line that was first in use.  O. Reg. 371/05, s. 1.

PART IX
MISCELLANEOUS

Procedure for School Support Applications

43. (1) An application under subsection 16 (3) of the Act shall be delivered personally or by mail to the assessment commissioner not later than November 1 in the year previous to the taxation year to which the application relates.  O. Reg. 282/98, s. 43 (1).

(2) This section applies with respect to the 1999 and subsequent taxation years.  O. Reg. 282/98, s. 43 (2).

Mine Tailings Management Area

43.1 For 2004 and subsequent years, the current value of land used as a mine tailings management area that is included in the subclass for vacant land for the industrial property class under subsection 20 (3) shall be determined without regard to the value of structures, machinery or fixtures erected or placed on the land for the purposes of environmental protection or pollution control.  O. Reg. 347/03, s. 2.

Land to which Subsection 19 (5.0.1) of the Act Applies

44. (1) Land on which a building is located, but not the building, is prescribed for the purposes of subsection 19 (5.0.1) of the Act if,

(a) the building is used primarily,

(i) to sell farm produce that consists of or includes produce from the farm lands on which the building is located, or

(ii) to process farm produce described in subclause (i) or manufacture anything from it; or

(b) the building is used to manufacture wine from grapes or other fruit grown on the farm lands on which the building is located, even if the building is not used primarily for that purpose.  O. Reg. 536/05, s. 4.

(2) This section applies to the 2004 and subsequent taxation years.  O. Reg. 536/05, s. 4.

44.1 (1) Land is prescribed for the purposes of subsection 19 (5) of the Act if it is not used by the owner exclusively for recreational or hobby purposes and if one of the following conditions is met:

1. It is used for breeding, raising, boarding, maintaining, training or selling horses.

2. It is used to provide horse trail rides or horse riding lessons on the same parcel of land as other lands or buildings whose value has been determined under that subsection of the Act.  O. Reg. 100/05, s. 2.

(2) This section applies with respect to the 2004 and subsequent taxation years.  O. Reg. 100/05, s. 2.

Subsection 19 (5.4) of the Act — Farm Land Awaiting Development

45. (1) This section prescribes, for the purposes of subsection 19 (5.4) of the Act, circumstances in which subsection 19 (5) of the Act does not apply.  O. Reg. 282/98, s. 45 (1).

(2) Subsection 19 (5) of the Act does not apply to the following:

1. Land included in a plan of subdivision registered under the Land Titles Act or the Registry Act.

2. Land in respect of which there is a building permit for construction on the land other than for a building or structure to be used solely for farm purposes, a residence described in subsection 19 (5) of the Act or a building prescribed for the purposes of that subsection.  O. Reg. 282/98, s. 45 (2).

(3) For greater certainty,

(a) paragraph 1 of subsection (2) applies with respect to a plan of subdivision even if the plan was registered before this section comes into force;

(b) paragraph 2 of subsection (2) applies with respect to a building permit even if the permit was issued before this section comes into force.  O. Reg. 282/98, s. 45 (3).

Designated Airport Authority

45.1 (1) Subject to subsection (2), for the purposes of this Regulation, the passenger total for a taxation year with respect to a designated airport authority is,

(a) for 2001, the total number of enplaned and deplaned passengers reported for 1998 for the designated airport authority in the Statistics Canada publication entitled “Air Carrier Traffic at Canadian Airports 1998”, Catalogue No. 51-203-XIB, published in July 2000, as set out in Table 1.1 entitled “Top 100 Airports Ranked by Enplaned and Deplaned Passengers, Selective Services”; and

(b) for a taxation year after 2001, the total number of enplaned and deplaned passengers reported for the designated airport authority in the Statistics Canada publication entitled “Air Carrier Traffic at Canadian Airports”, as set out in the table entitled “Top 100 Airports Ranked by Enplaned and Deplaned Passengers, Selective Services”, published during the immediately preceding taxation year.  O. Reg. 62/01, s. 1.

(2) If a designated airport authority and the municipality in which it is located agree in writing by March 31 of a taxation year, the passenger total for that year shall be equal to the total number of enplaned and deplaned passengers for the designated airport authority for the immediately preceding year, as reported by the designated airport authority to the municipality.  O. Reg. 62/01, s. 1.

(2.1) For the purposes of this Regulation, a reference to a municipality in which a designated airport authority is located is a reference to all the municipalities in which the designated airport authority is located.  O. Reg. 127/02, s. 1 (1).

(3) Subject to subsection (4), for each taxation year beginning with the 2001 taxation year, a designated airport authority shall make a payment in lieu of taxes to the municipality in which it is located in the amount determined by multiplying the passenger total for the year for the designated airport authority by the passenger rate set out in the following Table for that designated airport authority.

TABLE

 

Designated Airport Authority

Passenger Rate

Greater London International Airport Authority

$1.66998

Greater Toronto Airports Authority

0.94029

Ottawa International Airport Authority

1.07735

Thunder Bay International Airports Authority

0.55403

O. Reg. 62/01, s. 1; O. Reg. 127/02, s. 1 (2).

(3.1) The Greater Toronto Airports Authority shall make its payment in lieu of taxes for a taxation year, beginning with the 2001 taxation year, by paying,

(a) to the City of Mississauga an amount equal to 99.43 per cent of the amount of the payment determined under subsection (3) for the taxation year; and

(b) to the City of Toronto an amount equal to 0.57 per cent of the amount of the payment determined under subsection (3) for the taxation year.  O. Reg. 127/02, s. 1 (3).

(4) If the amount determined for a designated airport authority under subsection (3) for a taxation year after 2001 exceeds 105 per cent of the amount paid for the immediately preceding taxation year, the payment in lieu of taxes for the taxation year shall be equal to 105 per cent of the amount paid for the immediately preceding taxation year.  O. Reg. 62/01, s. 1.

(5) A designated airport authority shall pay to the municipality in which it is located the amount owing under this section for a taxation year,

(a) in equal quarterly instalments by March 31, June 30, September 30 and December 15 of the taxation year; or

(b) in the proportions and at the times agreed to in writing by the designated airport authority and the municipality.  O. Reg. 62/01, s. 1.

(6) The first instalment for the 2001 taxation year under clause (5) (a) shall be paid on or before the later of March 31, 2001 and the day that is 30 days after the day this Regulation is filed.  O. Reg. 62/01, s. 1.

(6.1) Despite subsections (5) and (6), the Greater Toronto Airports Authority shall pay the amount owing under this section for the 2001 taxation year,

(a) in two equal instalments, with the first instalment payable by the day that is 30 days after this subsection comes into force and the second instalment payable by the day that is 60 days after this subsection comes into force; or

(b) in the proportions and at the times agreed to in writing by the Greater Toronto Airports Authority, the City of Mississauga and the City of Toronto.  O. Reg. 127/02, s. 1 (3).

(7) If a designated airport authority fails to make a payment at the time it is required to do so under subsection (5), (6) or (6.1), the municipality may impose on the designated airport authority a penalty equal to the penalty that the municipality imposes on owners of property in the commercial property class for the non-payment of taxes under section 345 of the Municipal Act, 2001.  O. Reg. 62/01, s. 1; O. Reg. 127/02, s. 1 (4); O. Reg. 198/04, s. 10.

(8) If a designated airport authority fails to pay all of the amount required under this section for a taxation year on or before the last day of the taxation year, the designated airport authority shall pay forthwith an amount equal to the taxes for municipal and school taxes that would be payable for the taxation year if the property were taxable and the collector’s roll for the municipality shall be amended to show the designated airport authority’s liability to pay that amount.  O. Reg. 62/01, s. 1.

(9) If Statistics Canada fails to publish the publication referred to in clause (1) (b) by December 31 of the immediately preceding taxation year, the payment under subsection (3) shall be calculated for the taxation year using the passenger total determined for the immediately preceding taxation year, and that amount shall be adjusted during the taxation year if the publication is subsequently published.  O. Reg. 62/01, s. 1.

(10) By March 31 of each taxation year, or a later date agreed to by the designated airport authority and the municipality, the designated airport authority shall provide the following information to the municipality:

1. The number of enplaned and deplaned passengers reported for the designated airport authority in the Statistics Canada publication in clause (1) (a), as published for the immediately preceding taxation year, or, if subsection (2) applies, the total number of enplaned and deplaned passengers as determined by the designated airport authority for the immediately preceding taxation year.

2. The calculation of the payment in lieu of taxes for the year.  O. Reg. 62/01, s. 1.

(11) If subsection (2) applies, the designated airport authority shall, within a reasonable time, provide to the municipality, upon request, an auditor’s report verifying the passenger total that was reported for the taxation year by the designated airport authority.  O. Reg. 62/01, s. 1.

(12) The designated airport authority shall provide to the Minister a copy of any information provided to the municipality under subsections (10) and (11) within 30 days after it is provided to the municipality.  O. Reg. 62/01, s. 1.

New Residential Unit — Exempt Portion

45.2 For the purposes of paragraph 22 of subsection 3 (1) of the Act, the prescribed portion of a new residential unit described in that paragraph is 10 per cent of the assessment of the unit.  O. Reg. 278/01, s. 1.

Current Value of Hotels

45.3 For the purposes of subsection 19 (2.1) of the Act, where the current value of land used as a hotel is determined using the pro forma income capitalization approach to valuation, the following rules apply for 2003 and subsequent years:

1. Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year as management fees in determining the amount of the undistributed operating expenses of a hotel for a year shall not exceed 5 per cent of the total revenue of the hotel for the year.

2. Unless the assessment corporation can demonstrate that the use of a different percentage is appropriate in the circumstances for a particular hotel, the amount deductible for a year in respect of personal property in determining the current value of a hotel for a year shall not exceed 15 per cent of the capitalized net income of the hotel, including personal property.  O. Reg. 370/03, s. 1.

Wind Turbine Towers

45.4 (1) Wind turbine towers are prescribed for 2005 and subsequent years as generating station structures for the purposes of section 19.0.1 of the Act.  O. Reg. 243/04, s. 1.

(2) For the purposes of clause 19.0.1 (1) (b) of the Act, the assessed value for 2005 and subsequent years of a generating station structure that is a wind turbine tower shall be determined by multiplying $40,000 by the installed capacity of the generator attached to the wind turbine tower.  O. Reg. 243/04, s. 1.

(3) For the purposes of subsection 19 (2.1) of the Act, the current value for 2005 and subsequent years of land that is a wind turbine tower shall be determined by multiplying $40,000 by the installed capacity of the generator attached to the wind turbine tower.  O. Reg. 243/04, s. 1.

(4) Subsection 33 (1) of the Act does not apply with respect to a wind turbine tower that is omitted from the tax roll for all or part of 2002, 2003 or 2004.  O. Reg. 243/04, s. 1.

(5) In this section,

“installed capacity” means the rated maximum output capacity in megawatts as stated on the nameplate of the generator;

“wind turbine tower” means the structure that supports an electrical generator and electrical and mechanical equipment used to convert wind energy into electricity, including the base and foundation to which the structure is attached but not including,

(a) any additional land, buildings and structures, or

(b) any transformer, transmission or distribution line or other equipment.  O. Reg. 243/04, s. 1.

Subsection 19 (5.2) of the Act — Current Use Valuation

46. (1) For the purposes of subsection 19 (5.2) of the Act,

“conservation land” means land that is conservation land, as defined in section 24 of this Regulation, for the taxation year for which current value is determined under subsection 19 (5.2) of the Act;

“managed forest land” means land in the managed forests property class for the taxation year for which current value is determined under subsection 19 (5.2) of the Act.  O. Reg. 282/98, s. 46 (1).

(2) This section applies with respect to the 1998 and subsequent taxation years.  O. Reg. 282/98, s. 46 (2).

47. Revoked:  O. Reg. 371/05, s. 2.

part ix.1
tables re assessment of managed forests property class

table 1
managed forest values by municipality and land band

Column 1

Column 2

Column 3

Column 4

CntyMun Code

Municipal Name

Land Band

Value per Acre ($)

Municipalities (alphabetical order)

 

 

 

1134

Addington Highlands Township

013

178

3946

Adelaide Metcalfe Township

067

901

3946

Adelaide Metcalfe Township

085

1,248

4301

Adjala-Tosorontio Township

052

1,079

4301

Adjala-Tosorontio Township

093

1,795

4742

Admaston/Bromley Township

019

228

1805

Ajax Town

107

2,896

5911

Alberton Township

006

170

0231

Alfred And Plantagenet Township

012

165

0231

Alfred And Plantagenet Township

015

311

0231

Alfred And Plantagenet Township

018

371

4621

Algonquin Highlands Township

013

178

1450

Alnwick/Haldimand Township

028

642

1450

Alnwick/Haldimand Township

047

851

2208

Amaranth Township

034

725

3729

Amherstburg Town

081

2,347

4905

Archipelago Township

011

499

4919

Armour Township

011

276

5436

Armstrong Township

010

320

4103

Arran-Elderslie Municipality

033

700

4070

Ashfield-Colborne-Wawanosh Township

051

909

4070

Ashfield-Colborne-Wawanosh Township

055

996

1501

Asphodel-Norwood Township

035

372

5111

Assiginack Township

010

220

0819

Athens Township

019

262

0706

Augusta Township

021

294

1946

Aurora Town

106

5,681

5228

Baldwin Township

010

163

1262

Bancroft Town

013

184

5131

Barrie Island Township

010

227

3401

Bayham Municipality

056

695

3401

Bayham Municipality

063

768

0924

Beckwith Township

024

275

1208

Belleville City

031

346

5121

Billings Township

010

217

5614

Black River-Matheson Township

002

118

3245

Blandford Blenheim Township

087

1,357

3245

Blandford Blenheim Township

095

1,561

5738

Blind River Town

007

135

4242

Blue Mountains Town

048

1,114

4020

Bluewater Municipality

082

1,323

4826

Bonfield Township

009

214

4738

Bonnechere Valley Township

014

177

4418

Bracebridge Town

013

184

4312

Bradford West Gwillimbury Town

093

2,613

2110

Brampton City

110

6,819

2906

Brantford City

080

1,701

5432

Brethour Township

009

328

1408

Brighton Municipality

031

526

1839

Brock Township

049

914

1839

Brock Township

055

708

4104

Brockton Municipality

033

619

4104

Brockton Municipality

040

769

3815

Brooke-Alvinston Township

076

1,070

4719

Brudenell Lyndoch Raglan Township

014

178

2402

Burlington City

102

3,454

5128

Burpee and Mills Township

010

235

2124

Caledon Town

092

3,074

2124

Caledon Town

105

4,459

4966

Callander Municipality

011

195

4822

Calvin Township

009

160

3006

Cambridge City

080

2,047

4936

Carling Township

011

190

1270

Carlow/Mayo Township

013

182

5429

Casey Township

009

271

1509

Cavan-Millbrook-N Monaghan Township

035

441

1509

Cavan-Millbrook-N Monaghan Township

050

769

3418

Central Elgin Municipality

087

1,283

1039

Central Frontenac Township

013

179

1039

Central Frontenac Township

021

225

4030

Central Huron Municipality

074

1,404

5104

Central Manitoulin Township

010

228

1230

Centre Hastings Municipality

024

309

2326

Centre Wellington Township

061

905

5454

Chamberlain Township

005

217

0209

Champlain Township

012

193

0209

Champlain Township

016

286

5924

Chapple Township

003

74

5924

Chapple Township

006

111

5446

Charlton And Dack Municipality

005

235

3650

Chatham-Kent Municipality

054

775

3650

Chatham-Kent Municipality

058

857

3650

Chatham-Kent Municipality

061

947

3650

Chatham-Kent Municipality

072

1,112

3650

Chatham-Kent Municipality

081

1,261

3650

Chatham-Kent Municipality

090

1,744

3650

Chatham-Kent Municipality

098

2,035

4204

Chatsworth Township

033

714

4831

Chisholm Township

009

136

0316

Clarence-Rockland City

015

275

0316

Clarence-Rockland City

027

398

0316

Clarence-Rockland City

045

548

1817

Clarington Municipality

100

2,028

4329

Clearview Township

033

528

4329

Clearview Township

052

980

5639

Cochrane Town

001

79

5819

Conmee Township

008

176

0402

Cornwall City

027

400

1011

Corporation of the City of Kingston

024

293

2920

County of Brant

057

1,405

2920

County of Brant

080

1,727

1411

Cramahe Township

031

600

3806

Dawn-Euphemia Township

064

930

5934

Dawson Township

003

85

5934

Dawson Township

006

126

5834

Dorion Township

004

167

1522

Douro-Dummer Township

035

408

0919

Drummond/North Elmsley Township

021

259

6026

Dryden City

003

119

3429

Dutton/Dunwich Municipality

063

869

4624

Dysart et al Township

013

266

4834

East Ferris Township

009

156

2201

East Garafraxa Township

063

1,347

1954

East Gwillimbury Town

096

2,584

0201

East Hawkesbury Township

027

399

2204

East Luther Grand Valley Township

047

1,004

3238

East Zorra-Tavistock Township

103

2,133

0701

Edwardsburgh/Cardinal Township

021

339

0801

Elizabethtown-Kitley Township

019

215

5919

Emo Township

006

105

3816

Enniskillen Township

064

918

3816

Enniskillen Township

076

1,057

2316

Erin Town

078

1,212

5226

Espanola Town

010

169

4321

Essa Township

052

1,253

4321

Essa Township

093

2,404

3754

Essex Town

081

2,345

3754

Essex Town

104

3,219

5449

Evanturel Township

005

175

1258

Faraday Township

013

175

5652

Fauquier-Strickland Township

001

54

2703

Fort Erie Town

036

901

5201

French River Municipality

009

183

0806

Front Yonge Township

019

223

1001

Frontenac Islands Township

013

267

1542

Galway-Cavendish and Harvey Township

013

181

1542

Galway-Cavendish and Harvey Township

031

342

1542

Galway-Cavendish and Harvey Township

035

472

4203

Georgian Bluffs Township

020

379

4203

Georgian Bluffs Township

033

549

1970

Georgina Town

060

1,164

5812

Gillies Township

008

283

5124

Gordon Township

010

217

5126

Gore Bay Town

010

225

4402

Gravenhurst Town

013

181

4706

Greater Madawaska Township

014

177

1121

Greater Napanee Town

024

303

5307

Greater Sudbury City

010

267

4208

Grey Highlands Municipality

033

717

4208

Grey Highlands Municipality

037

735

2615

Grimsby Town

053

1,398

2615

Grimsby Town

064

2,216

2311

Guelph Eramosa Township

089

1,016

2810

Haldimand County

021

378

2810

Haldimand County

037

632

2518

Hamilton City

039

1,489

2518

Hamilton City

089

2,314

1419

Hamilton Township

049

982

5426

Harley Township

010

290

5414

Harris Township

009

317

1290

Hastings Highlands Municipality

013

179

1531

Havelock-Belmont-Methuen Township

013

191

1531

Havelock-Belmont-Methuen Township

019

268

4798

Head Clara Maria Township

014

175

5676

Hearst Town

001

44

4601

Highlands East Municipality

013

270

5434

Hilliard Township

010

310

5704

Hilton Township

007

189

4746

Horton Township

019

252

4046

Howick Township

051

870

5421

Hudson Township

009

306

4442

Huntsville Town

013

192

4040

Huron East Municipality

074

1,460

4040

Huron East Municipality

079

1,146

4040

Huron East Municipality

082

1,771

5724

Huron Shores Municipality

007

157

4107

Huron-Kinloss Township

049

854

4107

Huron-Kinloss Township

053

1,051

4316

Innisfil Town

093

2,094

5631

Iroquois Falls Town

001

85

5442

James Township

005

343

5701

Jocelyn Township

007

237

5716

Johnson Township

007

174

4951

Joly Township

011

212

5666

Kapuskasing Town

001

60

1651

Kawartha Lakes City

031

355

1651

Kawartha Lakes City

035

350

1651

Kawartha Lakes City

050

552

4918

Kearney Town

011

178

6016

Kenora City

003

65

5424

Kerns Township

009

294

4731

Killaloe, Hagarty & Richards Township

014

180

5136

Killarney Municipality

010

125

4108

Kincardine Municipality

040

845

4108

Kincardine Municipality

049

1,016

1949

King Township

106

4,279

3711

Kingsville Town

073

1,828

3711

Kingsville Town

111

4,534

3012

Kitchener City

080

3,181

5711

Laird Township

007

176

5946

Lake of the Woods Township

003

91

3751

Lakeshore Town

076

2,500

3845

Lambton Shores Municipality

085

1,520

0940

Lanark Highlands Township

017

211

3734

Lasalle Town

081

2,459

4792

Laurentian Hills Town

014

175

4766

Laurentian Valley Township

019

216

5916

Lavallee Township

003

104

5916

Lavallee Township

006

207

3706

Leamington Municipality

073

2,110

3706

Leamington Municipality

100

2,613

3706

Leamington Municipality

111

4,074

0812

Leeds & Thousand Islands Township

021

234

2622

Lincoln Town

053

1,360

2622

Lincoln Town

064

1,768

2622

Lincoln Town

100

2,620

2622

Lincoln Town

101

3,015

3936

London City

087

1,321

3936

London City

099

1,778

1104

Loyalist Township

013

232

1104

Loyalist Township

024

300

3958

Lucan Biddulph Township

097

1,279

5751

Macdonald Meredith et al Township

007

171

4954

Machar Township

011

265

6021

Machin Municipality

002

88

4726

Madawaska Valley Township

014

176

1236

Madoc Township

017

220

4944

Magnetawan Municipality

011

225

3408

Malahide Township

075

1,107

2332

Mapleton Township

065

1,714

1936

Markham Town

109

5,467

5208

Markstay-Warren Municipality

009

133

1241

Marmora/Lake/Deloro Township

013

175

1241

Marmora/Lake/Deloro Township

017

230

4931

Mcdougall Municipality

011

204

4928

Mckellar Township

011

165

4912

Mcmurrich/Monteith Township

011

229

4701

Mcnab/Braeside Township

023

282

4210

Meaford Municipality

033

815

4210

Meaford Municipality

037

863

2219

Melancthon Township

025

532

0714

Merrickville-Wolford Village

021

242

3939

Middlesex Centre Township

087

1,149

3939

Middlesex Centre Township

099

1,623

3939

Middlesex Centre Township

101

1,499

4374

Midland Town

041

875

2409

Milton Town

089

2,282

2409

Milton Town

092

2,772

2409

Milton Town

097

3,342

2409

Milton Town

102

3,591

4616

Minden Hills Township

013

188

2341

Minto Town

051

845

0931

Mississippi Mills Town

030

289

2212

Mono Town

068

1,225

0901

Montague Township

024

255

5656

Moonbeam Township

001

70

5931

Morley Township

003

79

5931

Morley Township

006

140

4060

Morris-Turnberry Municipality

051

749

4060

Morris-Turnberry Municipality

055

984

2216

Mulmur Township

068

1,364

4453

Muskoka Lakes Township

013

190

5801

Neebing Municipality

008

214

4324

New Tecumseth Town

093

2,392

2725

Niagara Falls City

036

587

2725

Niagara Falls City

053

899

2725

Niagara Falls City

064

1,402

2627

Niagara-on-the-Lake Town

100

2,854

2627

Niagara-on-the-Lake Town

101

5,444

4971

Nipissing Township

011

170

3310

Norfolk County

057

1,204

4769

North Algona Wilberforce Township

019

217

4844

North Bay City

010

142

3001

North Dumfries Township

080

1,613

0511

North Dundas Township

045

549

1042

North Frontenac Township

013

178

0111

North Glengarry Township

016

274

0111

North Glengarry Township

022

347

0719

North Grenville Municipality

026

346

4050

North Huron Township

051

927

1536

North Kawartha Township

013

180

1536

North Kawartha Township

031

304

3954

North Middlesex Municipality

085

1,085

3140

North Perth Town

074

1,642

3140

North Perth Town

079

1,671

0411

North Stormont Township

022

350

0411

North Stormont Township

045

553

5119

Northeastern Manitoulin & The Islands

010

224

4109

Northern Bruce Peninsula Municipality

020

377

3202

Norwich Township

067

732

3202

Norwich Township

075

856

3202

Norwich Township

097

1,348

5816

Oconnor Township

008

196

5808

Oliver Paipoonge Municipality

024

618

4346

Oro-Medonte Township

041

798

4346

Oro-Medonte Township

048

970

1813

Oshawa City

083

1,493

1813

Oshawa City

107

3,134

1506

Otonabee-South Monaghan Township

035

453

0614

Ottawa City

046

642

4816

Papineau-Cameron Township

009

150

3701

Pelee Township

054

2,039

2732

Pelham Town

053

1,874

2732

Pelham Town

064

2,274

2732

Pelham Town

089

2,878

2732

Pelham Town

100

2,547

4372

Penetanguishene Town

041

525

4914

Perry Township

011

310

3110

Perth East Township

086

1,853

3110

Perth East Township

094

2,162

3120

Perth South Township

094

2,037

4779

Petawawa Town

014

201

1801

Pickering City

107

3,748

5719

Plummer Additional Township

007

170

3835

Plympton-Wyoming Town

079

1,199

2711

Port Colborne City

036

706

1423

Port Hope Municipality

070

1,414

4959

Powassan Municipality

011

183

1350

Prince Edward County City

032

335

2301

Puslinch Township

089

1,472

1204

Quinte West City

031

449

4348

Ramara Township

013

208

4348

Ramara Township

041

581

1938

Richmond Hill Town

109

5,110

0831

Rideau Lakes Township

021

248

0306

Russell Township

045

568

4924

Ryerson Township

011

214

5218

Sables-Spanish Rivers Township

010

161

3829

Sarnia City

079

1,205

4110

Saugeen Shores Town

040

782

4110

Saugeen Shores Town

051

1,419

5761

Sault Ste Marie City

007

504

1820

Scugog Township

055

1,004

1820

Scugog Township

083

1,661

4903

Seguin Township

011

183

4351

Severn Township

013

235

4351

Severn Township

041

693

5828

Shuniah Township

008

209

1516

Smith Ennismore Lakefield Twp

035

428

5648

Smooth Rock Falls Town

001

75

4801

South Algonquin Township

009

135

4105

South Bruce Municipality

049

874

4105

South Bruce Municipality

051

985

4102

South Bruce Peninsula Town

020

408

0506

South Dundas Township

018

303

0506

South Dundas Township

027

400

0506

South Dundas Township

045

550

1029

South Frontenac Township

021

248

0101

South Glengarry Township

029

406

0101

South Glengarry Township

036

476

0101

South Glengarry Township

043

523

0101

South Glengarry Township

062

801

4010

South Huron Municipality

082

1,346

0406

South Stormont Township

018

300

0406

South Stormont Township

027

400

4207

Southgate Township

023

543

4207

Southgate Township

037

744

3906

Southwest Middlesex Municipality

063

786

3211

South-West Oxford Township

097

1,511

3424

Southwold Township

063

723

3424

Southwold Township

084

982

5739

Spanish Town

007

175

4341

Springwater Township

052

1,103

5204

St Charles Municipality

009

130

3805

St Clair Township

058

837

3805

St Clair Township

076

1,092

5708

St Joseph Township

007

190

3421

St Thomas City

087

885

1220

Stirling-Rawdon Township

024

292

1124

Stone Mills Township

021

242

3916

Strathroy-Caradoc Township

077

1,084

3916

Strathroy-Caradoc Township

099

1,500

4946

Strong Township

011

209

5714

Tarbutt and Tarbutt Additional Township

007

166

4353

Tay Township

041

899

4353

Tay Township

047

809

0911

Tay Valley Township

021

277

3744

Tecumseh Town

081

2,777

5101

Tehkummah Township

010

216

5418

Temiskaming Shores City

008

202

5418

Temiskaming Shores City

013

442

3926

Thames Centre Municipality

099

1,510

0212

The Nation Municipality

016

280

0212

The Nation Municipality

018

300

0212

The Nation Municipality

027

392

0212

The Nation Municipality

045

550

5438

Thornloe Village

005

289

2731

Thorold City

053

1,408

2731

Thorold City

064

1,553

5804

Thunder Bay City

024

424

3204

Tillsonburg Town

097

2,058

5627

Timmins City

010

425

4368

Tiny Township

041

1,178

4368

Tiny Township

052

1,487

1435

Trent Hills Municipality

024

442

1435

Trent Hills Municipality

028

544

1248

Tudor Cashel Township

013

176

1231

Tweed

017

213

1201

Tyendinaga Township

017

243

1829

Uxbridge Township

085

1,680

1829

Uxbridge Township

106

3,230

5670

Val Rita-Harty Township

001

54

1928

Vaughan City

109

5,726

2714

Wainfleet Township

036

713

3841

Warwick Township

085

1,263

4364

Wasaga Beach Town

052

685

2719

Welland City

036

597

3024

Wellesley Township

070

2,491

2349

Wellington North Township

051

703

3434

West Elgin Municipality

058

761

4205

West Grey Municipality

033

694

4205

West Grey Municipality

040

790

2602

West Lincoln Township

037

669

2602

West Lincoln Township

052

993

4852

West Nipissing Municipality

009

138

3130

West Perth Municipality

094

2,139

1809

Whitby Town

083

1,535

1809

Whitby Town

107

3,213

1944

Whitchurch-Stouffville Town

106

4,441

4939

Whitestone Municipality

011

170

4758

Whitewater Region Township

019

243

3018

Wilmot Township

070

2,434

1254

Wollaston Township

013

175

3242

Woodstock City

103

2,155

3029

Woolwich Township

070

2,376

3227

Zorra Township

103

1,657

Localities by district (by county/municipal code)

 

 

Nipising District

 

 

4899

Nipissing Combined School Boards

009

197

Parry Sound District

 

 

4999

East Parry Sound Board of Education

011

171

4995

South River Township School Authority

011

184

4998

West Parry Sound Board of Education

011

168

Manitoulin District

 

 

5102

Manitoulin Locality Education

010

226

Sudbury District

 

 

5202

Sudbury Locality Education

009

186

Timiskaming District

 

 

5480

Kirkland Lake Locality Education

003

64

5490

Timiskaming Locality Education

005

195

Cochrane District

 

 

5640

Cochrane-Iroquois Falls/Blackriver Matheson Locality

001

78

5620

Hearst Locality Education

001

44

5630

Kapuskasing-Smooth Rock Falls And District Locality Education

001

84

Algoma District

 

 

5727

Algoma District School Board

007

178

Thunder Bay District

 

 

5815

Lakehead District Locality Education

008

219

5897

Upsala District School Area Board Locality Education

004

243

Rainy River District

 

 

5902

Rainy River District Locality Education

003

83

Kenora District

 

 

6093

Keewatin-Patricia District School Board

 

 

 

Machin Township School Area (TSA)

002

91

6060

Keewatin-Patricia District School Board

 

 

 

Van Horne And Wainwright

002

120

O. Reg. 656/05, s. 2.

table 2
MANAGED FOREST VALUES BY LAND BAND

Land Band

Value per Acre ($)

001

73

002

104

003

84

004

184

005

204

006

131

007

176

008

214

009

179

010

232

011

196

012

185

013

193

014

178

015

303

016

278

017

216

018

303

019

229

020

390

021

259

022

348

023

397

024

360

025

532

026

346

027

398

028

563

029

406

030

289

031

387

032

335

033

696

034

725

035

408

036

616

037

684

038

684

039

1,489

040

797

041

766

042

523

043

523

044

523

045

552

046

642

047

883

048

997

049

910

050

595

051

850

052

1,087

053

1,214

054

1,842

055

918

056

695

057

1,208

058

817

059

817

060

1,164

061

914

062

801

063

859

064

1,038

065

1,714

066

858

067

858

068

1,294

069

1,294

070

2,131

071

1,112

072

1,112

073

1,905

074

1,472

075

1,050

076

1,231

077

1,084

078

1,211

079

1,306

080

1,756

081

2,007

082

1,409

083

1,626

084

982

085

1,302

086

1,853

087

1,281

088

1,281

089

1,893

090

1,744

091

2,984

092

2,984

093

2,146

094

2,105

095

1,561

096

2,584

097

1,577

098

2,035

099

1,528

100

2,124

101

1,611

102

3,502

103

1,783

104

3,270

105

4,459

106

3,991

107

3,561

108

4,775

109

5,560

110

6,714

111

4,284

O. Reg. 656/05, s. 2.

part x
tables re assessment of pipe lines

TABLE 1
OFFSHORE PIPE LINES — 2005 taxation year

Outside Diameter (in inches)

Rate (in dollars per foot)

1

2.97

1.25 to 1.5

5.04

2 to 2.5

8.21

3

11.92

4 to 4.5

13.36

5 to 5⅝

14.68

6 to less than 8

17.49

8

24.91

O. Reg. 371/05, s. 3.

Table 2
PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES — 2005 taxation year

Outside Diameter (in inches)

Rate (in dollars per foot)

0.5

2.60

1

3.13

1.25 to 1.5

3.66

2 to 2.5

4.72

3

7.58

4 to 4.5

9.12

6 to less than 8

19.40

8

24.22

O. Reg. 371/05, s. 3.

Table 3
PIPE LINES OTHER THAN those tO WHICH TABLE 1 OR 2 APPLies — 2005 taxation year

Outside Diameter (in inches)

Rate (in dollars per foot)

0.75 to 1

7.74

1.25 to 1.5

9.17

2 to 2.5

10.81

3

15.48

4 to 4.5

18.02

5 to 55/8

20.56

6 to 65/8

23.21

8

29.94

10

35.40

12

45.42

14

55.54

16

72.87

18

87.07

20

96.56

22

114.42

24

135.24

26

151.78

28

178.12

30

189.03

32

220.09

34

242.40

36

262.17

38

284.90

40

305.94

42

334.24

44

367.41

46

400.85

48

419.46

O. Reg. 371/05, s. 3.

Table 4
DEPRECIATION RATES for OFFSHORE PIPE LINES — 2005 taxation year

Year of Installation of Pipe Line

Percentage Reduction

1972 or earlier

80

1973

79

1974

78

1975

76

1976

75

1977

73

1978

72

1979

71

1980

70

1981

68

1982

67

1983

66

1984

65

1985

63

1986

62

1987

61

1988

59

1989

57

1990

57

1991

56

1992

54

1993

52

1994

51

1995

49

1996

44

1997

39

1998

33

1999

27

2000

21

2001

15

2002

10

2003

5

2004

0

O. Reg. 371/05, s. 3.

Table 5
PIPE LINES OTHER THAN those TO WHICH TABLE 5 APPLIES — 2005 taxation year

Year of Installation of Pipe Line

Percentage Reduction

1935 or earlier

80

1936

79

1937

78

1938

78

1939

78

1940

76

1941

76

1942

75

1943

75

1944

74

1945

73

1946

73

1947

73

1948

71

1949

71

1950

70

1951

69

1952

69

1953

68

1954

68

1955

67

1956

66

1957

65

1958

65

1959

64

1960

64

1961

63

1962

62

1963

61

1964

61

1965

60

1966

60

1967

59

1968

58

1969

57

1970

57

1971

56

1972

56

1973

55

1974

55

1975

54

1976

53

1977

52

1978

52

1979

51

1980

50

1981

49

1982

47

1983

44

1984

42

1985

40

1986

37

1987

35

1988

32

1989

30

1990

27

1991

24

1992

22

1993

20

1994

18

1995

16

1996

14

1997

12

1998

10

1999

8

2000

8

2001

7

2002

4

2003

2

2004

0

O. Reg. 371/05, s. 3.

TABLE 6
OFFSHORE PIPE LINES — 2006 to 2008 taxation years

Outside Diameter (in inches)

Rate (in dollars per foot)

1

3.15

1.25 to 1.5

5.34

2 to 2.5

8.70

3

12.63

4 to 4.5

14.16

5 to 55/8

15.56

6 to less than 8

18.54

8

26.40

O. Reg. 371/05, s. 3; O. Reg. 126/07, s. 2.

Table 7
PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES — 2006 to 2008 taxation years

Outside Diameter (in inches)

Rate (in dollars per foot)

0.5

2.76

1.00

3.32

1.25 to 1.5

3.88

2 to 2.5

5.00

3

8.03

4 to 4.5

9.67

6 to less than 8

20.56

8

25.67

O. Reg. 371/05, s. 3; O. Reg. 126/07, s. 3.

Table 8
PIPE LINES OTHER THAN those TO WHICH TABLE 6 or 7 APPLies — 2006 to 2008 taxation years

Outside Diameter (in inches)

Rate (in dollars per foot)

0.75 to 1.0

8.20

1.25 to 1.5

9.72

2 to 2.5

11.46

3

16.41

4 to 4.5

19.10

5 to 55/8

21.79

6 to 65/8

24.60

8

31.73

10

37.52

12

48.14

14

58.87

16

77.23

18

92.29

20

102.34

22

121.27

24

143.34

26

160.87

28

188.79

30

200.35

32

233.27

34

256.92

36

277.87

38

301.97

40

324.27

42

354.26

44

389.42

46

424.86

48

444.59

O. Reg. 371/05, s. 3; O. Reg. 126/07, s. 4.

Table 9
DEPRECIATION RATES for OFFSHORE PIPE LINES — 2006 to 2008 taxation years

Year of Installation of Pipe line

Percentage Reduction

1974 or earlier

80

1975

79

1976

78

1977

76

1978

75

1979

73

1980

72

1981

71

1982

70

1983

68

1984

67

1985

66

1986

65

1987

63

1988

62

1989

61

1990

59

1991

57

1992

57

1993

56

1994

54

1995

52

1996

51

1997

49

1998

44

1999

39

2000

33

2001

27

2002

21

2003

15

2004

10

2005

5

2006

0

O. Reg. 371/05, s. 3; O. Reg. 126/07, s. 5.

Table 10
Pipe lines other than those TO WHICH TABLE 9 APPLIES — 2006 to 2008 taxation years

Year of Installation of Pipe line

Percentage Reduction

1937 or earlier

80

1938

79

1939

78

1940

78

1941

78

1942

76

1943

76

1944

75

1945

75

1946

74

1947

73

1948

73

1949

73

1950

71

1951

71

1952

70

1953

69

1954

69

1955

68

1956

68

1957

67

1958

66

1959

65

1960

65

1961

64

1962

64

1963

63

1964

62

1965

61

1966

61

1967

60

1968

60

1969

59

1970

58

1971

57

1972

57

1973

56

1974

56

1975

55

1976

55

1977

54

1978

53

1979

52

1980

52

1981

51

1982

50

1983

49

1984

47

1985

44

1986

42

1987

40

1988

37

1989

35

1990

32

1991

30

1992

27

1993

24

1994

22

1995

20

1996

18

1997

16

1998

14

1999

12

2000

10

2001

8

2002

8

2003

7

2004

4

2005

2

2006

0

O. Reg. 371/05, s. 3; O. Reg. 126/07, s. 6.