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.
