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O. Reg. 679/00: GENERAL

filed December 21, 2000 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 679/00

made under the

Assessment act

Made: December 20, 2000
Filed: December 21, 2000

Amending O. Reg. 282/98

(General)

1. (1) The subheading immediately preceding section 41 of Ontario Regulation 282/98 is struck out.

(2) Subsection 41 (1) of the Regulation is amended by inserting “For the 1998, 1999 and 2000 taxation years” at the beginning.

2. (1) The subheading immediately preceding section 42 of the Regulation is struck out.

(2) Section 42 of the Regulation is revoked and the following substituted:

42. (1) For the 2001 and 2002 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 5, 6 or 7 of this Part.  Table 5 applies to offshore pipe lines.  Table 6 applies to plastic field gathering pipe lines and plastic gas distribution pipe lines.  Table 7 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 8 for offshore pipe lines and in Table 9 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.

(2) If Table 5, 6 or 7 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.

3. Part VIII of the Regulation is amended by adding the following Tables:

TABLE 5
OFFSHORE PIPE LINES

 

Outside Diameter (in inches)

Rate (in dollars per foot)

1

2.4

1 ¼ to 1 ½

4.05

2 to 2.5

6.6

3

10.55

4 to 4.5

13.80

5 to 5 5/8

17.60

6 to less than 8

21.25

8

30.1

TABLE 6
PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES

 

Outside Diameter (in inches)

Rate (in dollars per foot)

0.5

2.1

1

2.55

1 ¼ to 1 ½

2.95

2 to 2.5

3.8

3

6.1

4 to 4.5

7.35

6 to less than 8

15.6

8

19.45

TABLE 7
PIPE LINES OTHER THAN PIPE LINES TO WHICH TABLE 5 OR 6 APPLY

 

Outside Diameter (in inches)

Rate (in dollars per foot)

¾ to 1.0

6.25

1 ¼  to 1 ½

7.4

2 to 2 ½

8.7

3

12.45

4 to 4 ½

14.5

5 to 5 5/8

16.55

6 to 6 5/8

18.65

8

24.05

10

28.45

12

36.5

14

44.6

16

58.55

18

69.95

20

77.55

22

91.9

24

108.6

26

121.90

28

143.05

30

151.8

32

176.75

34

194.65

36

210.55

38

228.8

40

245.7

42

268.4

44

295.05

46

321.9

48

336.85

 

 

TABLE 8
DEPRECIATION RATES OFFSHORE PIPE LINES

 

Year of Installation of Pipe Line

Percentage Reduction

1968 or earlier

80

1969

79

1970

78

1971

76

1972

75

1973

73

1974

72

1975

71

1976

70

1977

68

1978

67

1979

66

1980

65

1981

63

1982

62

1983

61

1984

59

1985

57

1986

57

1987

56

1988

54

1989

52

1990

51

1991

49

1992

44

1993

39

1994

33

1995

27

1996

21

1997

15

1998

10

1999

5

2000

0

 

 

TABLE 9
PIPE LINES OTHER THAN PIPE LINES TO WHICH TABLE 8 APPLIES

 

Year of Installation of Pipe Line

Percentage Reduction

1928 or earlier

80

1929

80

1930

79

1931

78

1932

78

1933

77

1934

76

1935

76

1936

75

1937

75

1938

74

1939

74

1940

73

1941

72

1942

71

1943

71

1944

70

1945

70

1946

69

1947

69

1948

68

1949

67

1950

66

1951

66

1952

65

1953

65

1954

64

1955

63

1956

62

1957

62

1958

61

1959

61

1960

60

1961

59

1962

58

1963

58

1964

57

1965

57

1966

56

1967

56

1968

55

1969

54

1970

53

1971

53

1972

52

1973

51

1974

50

1975

79

1976

47

1977

45

1978

42

1979

40

1980

37

1981

35

1982

32

1983

30

1984

27

1985

25

1986

22

1987

20

1988

18

1989

16

1990

14

1991

12

1992

10

1993

9

1994

7

1995

6

1996

4

1997

3

1998

2

1999

1

2000

0

 

Ernie Eves

Minister of Finance

Dated on December 20, 2000.