1
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
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
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
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
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
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.
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