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O. Reg. 371/05: GENERAL

filed June 22, 2005 under Assessment Act, R.S.O. 1990, c. A.31

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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.