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O. Reg. 397/03: GENERAL

filed November 20, 2003 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 397/03

made under the

Assessment Act

Made: November 19, 2003
Filed: November 20, 2003
Printed in The Ontario Gazette: December 6, 2003

Amending O. Reg. 282/98

(General)

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

42.2 (1) For the 2004 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 15, 16 or 17 of this Part.  Table 15 applies to offshore pipe lines.  Table 16 applies to plastic field gathering pipe lines and plastic gas distribution pipe lines.  Table 17 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 18 for offshore pipe lines and in Table 19 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 15, 16 or 17 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.

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

TABLE 15
OFFSHORE PIPE LINES

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

Table 16
PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES

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

Table 17
PIPE LINES OTHER THAN PIPE LINES TO WHICH TABLE 15 OR 16 APPLies

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

 

Table 18
DEPRECIATION RATES — OFFSHORE PIPE LINES

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

 

Table 19
PIPE LINES OTHER THAN PIPE LINES TO WHICH TABLE 18 APPLIES

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

Made by:

Gregory Sorbara

Minister of Finance

Date made: November 19, 2003.