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O. Reg. 418/02: GENERAL

filed December 20, 2002 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 418/02

made under the

assessment act

Made: December 20, 2002
Filed: December 20, 2002
Printed in The Ontario Gazette: January 4, 2003

Amending O. Reg. 282/98

(General)

Note: Since the end of 2001, Ontario Regulation 282/98 has been amended by Ontario Regulation 45/02 and 127/02.  Previous amendments are listed in the Table of Regulations published in The Ontario Gazette dated January 19, 2002.

1. Ontario Regulation 282/98 is amended by adding the following section:

41.1 (1) For the purposes of determining the assessed value of a pipe line in a right-of-way or easement for the 1998 or a subsequent taxation year, the rate in the Table under this Part 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.

(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. 

(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.

2. The Regulation is amended by adding the following section:

42.1 (1) For the 2003 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 10, 11 or 12 of this Part.  Table 10 applies to offshore pipe lines.  Table 11 applies to plastic field gathering pipe lines and plastic gas distribution pipe lines.  Table 12 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 13 for offshore pipe lines and in Table 14 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 10, 11 or 12 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 10

OFFSHORE PIPE LINES

Outside Diameter

(in inches)

Rate

(in dollars per foot)

1

2.80

1.25 to 1.5

4.75

2 to 2.5

7.75

3

11.25

4 to 4.5

12.60

5 to 5 5/8

13.85

6 to less than 8

16.5

8

23.5

 

Table 11

PLASTIC FIELD GATHERING PIPE LINES AND
PLASTIC GAS DISTRIBUTION PIPE LINES

Outside Diameter

(in inches)

Rate

(in dollars per foot)

0.5

2.45

1.00

2.95

1.25 to 1.5

3.45

2 to 2.5

4.45

3

7.15

4 to 4.5

8.6

6 to less than 8

18.3

8

22.85

 

Table 12

PIPE LINES OTHER THAN PIPE LINES
TO WHICH TABLE 10 OR 11 APPLies

Outside Diameter

(in inches)

Rate

(in dollars per foot)

0.75 to 1.0

7.3

1.25 to 1.5

8.65

2 to 2.5

10.2

3

14.6

4 to 4.5

17

5 to 5 5/8

19.4

6 to 6 5/8

21.9

8

28.25

10

33.4

12

42.85

14

52.40

16

68.75

18

82.15

20

91.1

22

107.95

24

127.6

26

143.2

28

168.05

30

178.35

32

207.65

34

228.7

36

247.35

38

268.8

40

288.65

42

315.35

44

346.65

46

378.20

48

395.75

 

Table 13

DEPRECIATION RATES — OFFSHORE PIPE LINES

Year of Installation

of Pipe line

Percentage Reduction

1970 or earlier

80

1971

79

1972

78

1973

76

1974

75

1975

73

1976

72

1977

71

1978

70

1979

68

1980

67

1981

66

1982

65

1983

63

1984

62

1985

61

1986

59

1987

57

1988

57

1989

56

1990

54

1991

52

1992

51

1993

49

1994

44

1995

39

1996

33

1997

27

1998

21

1999

15

2000

10

2001

5

2002

0

 

Table 14

PIPE LINES OTHER THAN PIPE LINES
TO WHICH TABLE 13 APPLIES

Year of Installation

of Pipe Line

Percentage Reduction

1933 or earlier

80

1934

79

1935

78

1936

78

1937

78

1938

76

1939

76

1940

75

1941

75

1942

74

1943

73

1944

73

1945

73

1946

71

1947

71

1948

70

1949

69

1950

69

1951

68

1952

68

1953

67

1954

66

1955

65

1956

65

1957

64

1958

64

1959

63

1960

62

1961

61

1962

61

1963

60

1964

60

1965

59

1966

58

1967

57

1968

57

1969

56

1970

56

1971

55

1972

55

1973

54

1974

53

1975

52

1976

52

1977

51

1978

50

1979

49

1980

47

1981

44

1982

42

1983

40

1984

37

1985

35

1986

32

1987

30

1988

27

1989

24

1990

22

1991

20

1992

18

1993

16

1994

14

1995

12

1996

10

1997

8

1998

8

1999

7

2000

4

2001

2

2002

0

4. (1) Subject to subsection (2), this Regulation comes into force on the day it is filed.

(2) Section 1 shall be deemed to have come into force on January 1, 1998. 

Janet Ecker

Minister of Finance

Dated on December 20, 2002.