ontario regulation 371/05

made under the

assessment act

Made: June 21, 2005
Filed: June 22, 2005
Printed in The Ontario Gazette: July 9, 2005

Amending O. Reg. 282/98

(General)

1. Part VIII of Ontario Regulation 282/98 is revoked and the following substituted:

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.

(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.

41.1 (1) For the 2006 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 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.

(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.

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.

(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. Section 47 of the Regulation is revoked.

3. The Regulation is amended by adding the following Part:

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

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

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

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

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

TABLE 6
OFFSHORE PIPE LINES — 2006 taxation year

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

Table 7
PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES — 2006 taxation year

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

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

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

Table 9
DEPRECIATION RATES for OFFSHORE PIPE LINES — 2006 taxation year

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

Table 10
 Pipe lines other than those TO WHICH TABLE 9 APPLIES — 2006 taxation year

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

Made by:

Gregory Sorbara

Minister of Finance

Date made: June 21, 2005.