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O. Reg. 309/08: GENERAL

filed September 9, 2008 under Assessment Act, R.S.O. 1990, c. A.31

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ontario regulation 309/08

made under the

assessment act

Made: September 8, 2008
Filed: September 9, 2008
Published on e-Laws: September 12, 2008
Printed in The Ontario Gazette: September 27, 2008

Amending O. Reg. 282/98

(General)

1. Section 41 of Ontario Regulation 282/98 is revoked.

2. The Regulation is amended by adding the following section immediately before the heading “Assessed Value of Pipe Line in a Right-of-Way or Easement”:

41.2 (1) For the 2009, 2010, 2011 and 2012 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 11, 12 or 13 of Part X.  Table 11 applies to offshore pipe lines.  Table 12 applies to plastic field gathering pipe lines and plastic gas distribution pipe lines.  Table 13 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 14 for offshore pipe lines and in Table 15 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 11, 12 or 13 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. (1) Tables 1, 2, 3, 4 and 5 in Part X of the Regulation are revoked.

(2) Part X of the Regulation is amended by adding the following Tables:

TABLE 11
OFFSHORE PIPE LINES — 2009 to 2012 taxation years

Outside Diameter (in inches)

Rate (in dollars per foot)

1

3.97

1.25 to 1.5

6.73

2 to 2.5

10.96

3

15.92

4 to 4.5

17.85

5 to 55/8

19.61

6 to less than 8

23.37

8

33.27

Table 12
PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES — 2009 to 2012 taxation years

Outside Diameter (in inches)

Rate (in dollars per foot)

0.5

3.48

1

4.18

1.25 to 1.5

4.89

2 to 2.5

6.30

3

10.12

4 to 4.5

12.19

6 to less than 8

25.91

8

32.35

Table 13
PIPE LINES OTHER THAN those TO WHICH TABLE 11 OR 12 APPLies — 2009 to 2012 taxation years

Outside Diameter (in inches)

Rate (in dollars per foot)

0.75 to 1.0

10.33

1.25 to 1.5

12.25

2 to 2.5

14.44

3

20.68

4 to 4.5

24.07

5 to 55/8

27.46

6 to 65/8

31.00

8

39.99

10

47.29

12

60.67

14

74.19

16

97.33

18

116.31

20

128.98

22

152.84

24

180.65

26

202.74

28

237.93

30

252.50

32

293.99

34

323.80

36

350.20

38

380.57

40

408.68

42

446.47

44

490.79

46

535.45

48

560.32

Table 14
DEPRECIATION RATES for OFFSHORE PIPE LINES — 2009 to 2012 taxation years

Year of Installation of Pipe Line

Percentage Reduction

1977 or earlier

80

1978

79

1979

78

1980

76

1981

75

1982

73

1983

72

1984

71

1985

70

1986

68

1987

67

1988

66

1989

65

1990

63

1991

62

1992

61

1993

59

1994

57

1995

57

1996

56

1997

54

1998

52

1999

51

2000

49

2001

44

2002

39

2003

33

2004

27

2005

21

2006

15

2007

10

2008

5

2009

0

Table 15
PIPE LINES OTHER THAN those TO WHICH TABLE 14 APPLIES — 2009 to 2012 taxation years

Year of Installation of Pipe Line

Percentage Reduction

1940 or earlier

80

1941

79

1942

78

1943

78

1944

78

1945

76

1946

76

1947

75

1948

75

1949

74

1950

73

1951

73

1952

73

1953

71

1954

71

1955

70

1956

69

1957

69

1958

68

1959

68

1960

67

1961

66

1962

65

1963

65

1964

64

1965

64

1966

63

1967

62

1968

61

1969

61

1970

60

1971

60

1972

59

1973

58

1974

57

1975

57

1976

56

1977

56

1978

55

1979

55

1980

54

1981

53

1982

52

1983

52

1984

51

1985

50

1986

49

1987

47

1988

44

1989

42

1990

40

1991

37

1992

35

1993

32

1994

30

1995

27

1996

24

1997

22

1998

20

1999

18

2000

16

2001

14

2002

12

2003

10

2004

8

2005

8

2006

7

2007

4

2008

2

2009

0

4. This Regulation comes into force on the day it is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: September 8, 2008.