O. Reg. 449/16: GENERAL

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ontario regulation 449/16

made under the

Assessment Act

Made: December 12, 2016
Filed: December 13, 2016
Published on e-Laws: December 13, 2016
Printed in The Ontario Gazette: December 31, 2016

Amending O. Reg. 282/98

(GENERAL)

1. Section 2 of Ontario Regulation 282/98 is amended by adding the following paragraph:

15. The landfill property class.

2. The Regulation is amended by adding the following section:

Landfill Property Class

14.3 (1) Subject to subsection (2) and regardless of any other use of the land, the landfill property class consists of,

(a) land on which landfilling is permitted to occur pursuant to a current environmental compliance approval; and

(b) land that contains a closed landfill cell.

(2) The landfill property class does not include the following:

1. Closed landfilling sites.

2. Landfilling sites that are approved for the deposit of waste primarily generated by the owner or operator of the landfilling site in the course of the person’s business operations.

3. Landfilling sites that are approved for the receipt and deposit of hazardous waste.

(3) In this section,

“closed landfill cell” means a landfill cell that is no longer used to receive waste and that has been permanently closed in accordance with the applicable closure requirements under the Environmental Protection Act; (“cellule d’enfouissement désaffectée”)

“closed landfilling site” means a landfilling site,

(a) that has had final cover material applied to it in accordance with the applicable closure requirements under the Environmental Protection Act and in which further landfilling is not permitted by an environmental compliance approval, or

(b) that has reached its approved capacity under its environmental compliance approval; (“lieu d’enfouissement désaffecté”)

“environmental compliance approval” means an environmental compliance approval within the meaning of the Environmental Protection Act; (“autorisation environnementale”)

“landfill cell” means a subcomponent within a landfilling site where waste may be deposited in accordance with the site’s environmental compliance approval; (“cellule d’enfouissement”)

“landfilling” means the disposal of waste by deposit, under controlled conditions, on land or on land covered with water, and includes compaction of the waste into a cell and covering the waste with cover material in regular intervals; (“enfouissement”)

“landfilling activities” means activities related to the operation of a landfilling site, such as depositing waste in the waste fill area, maintaining areas approved for future landfilling in the waste fill area, and operational, monitoring, maintenance and environmental control activities on the landfilling site, but does not include on-site thermal treatment of the waste or the transfer, sorting, shredding, recycling or composting of the waste; (“activités d’enfouissement”)

“landfilling site” means land for which an environmental compliance approval has been issued in respect of landfilling activities. (“lieu d’enfouissement”)

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

Landfilling Site

43.2 (1) This section applies to any portion of land in a landfilling site, other than a closed landfilling site, that is used exclusively for landfilling activities or that contains a closed landfill cell.

(2) For the 2017, 2018, 2019 and 2020 taxation years, the current value of the land shall be determined as if it were vacant industrial land, subject to subsections (3) and (4).

(3) The current value of the land shall be determined without regard to the value of,

(a) primary and secondary liners;

(b) structures, machinery, equipment or fixtures that are associated with primary leachate collection systems, secondary leachate collection systems or gas collection systems; and

(c) for landfilling sites that are approved for the receipt and deposit of hazardous waste, structures, machinery, equipment or fixtures that are used for pre-treatment and processing of hazardous waste.

(4) The current value of buildings and structures located on the land, other than those listed in subsection (3), shall be determined using the replacement cost new approach to valuation, less depreciation.

(5) In this section,

“closed landfill cell”, “closed landfilling site”, “environmental compliance approval”, “landfill cell”, “landfilling activities” and “landfilling site” have the same meaning as in subsection 14.3 (3); (“cellule d’enfouissement désaffectée”, “lieu d’enfouissement désaffecté”, “autorisation environnementale”, “cellule d’enfouissement”, “activités d’enfouissement”, “lieu d’enfouissement”)

“gas collection system” means facilities to detect, monitor, collect, redirect, treat, utilize or vent landfill gasses; (“système de collecte des gaz”)

“primary leachate collection system”, “primary liner”, “secondary leachate collection system” and “secondary liner” have the same meaning as in Ontario Regulation 232/98 (Landfilling Sites) made under the Environmental Protection Act. (“système primaire de collecte des lixiviats”, “membrane d’étanchéité primaire”, “système secondaire de collecte des lixiviats”, “membrane d’étanchéité secondaire”)

43.3 (1) This section applies to land in a closed landfilling site, as defined in subsection 14.3 (3).

(2) For the 2017, 2018, 2019 and 2020 taxation years, the current value of the land shall be determined without regard to the value of the items listed in subsection 43.2 (3).

Commencement

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

Made by:
Pris par :

Le ministre des Finances,

Charles Sousa

Minister of Finance

Date made: December 12, 2016
Pris le : 12 décembre 2016

 

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