O. Reg. 309/08: GENERAL

 

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.