ontario regulation 574/06
made under the
Assessment Act
Made: December 20, 2006
Filed: December 21, 2006
Published on e-Laws: December 22, 2006
Printed in The Ontario Gazette: January 6, 2007
Generation Facilities
Skip Table of Contents
CONTENTS
Interpretation
1.
Definitions
Property Classes
2.
Commercial property class
3.
Office building property class
4.
Large industrial property class
Assessed Value of Prescribed Buildings and Structures
5.
Prescribed buildings and structures
6.
Assessed value of buildings and structures in Schedules 7 to 11
7.
Assessed value of water intake and discharge facilities
8.
Revocation
9.
Commencement
Schedule 1
Commercial property class — bruce a, bruce generation station (assessment roll number 41-08-260-004-23401)
Schedule 2
Commercial property class — bruce b, bruce generation station (assessment roll number 41-08-260-004-23403)
Schedule 3
Commercial property class — bruce common services area, bruce generation station (assessment roll number 41-08-260-004-23404)
Schedule 4
Commercial property class — bruce waste facilities, bruce generation station (assessment roll number 41-08-260-004-23405)
Schedule 5
Commercial property class — pickering generation station (assessment roll number 18-01-020-022-06800)
Schedule 6
Large industrial property class — darlington generation station (assessment roll number 18-17-010-020-09700)
Schedule 7
Prescribed buildings and structures — bruce a, bruce generation station (assessment roll number 41-08-260-004-23401)
Schedule 8
Prescribed buildings and structures — bruce b, bruce generation station (assessment roll number 41-08-260-004-23403)
Schedule 9
Prescribed buildings and structures — bruce common services area, bruce generation station (assessment roll number 41-08-260-004-23404)
Schedule 10
Prescribed buildings and structures — darlington generation station (assessment roll number 1817-010-020-09700)
Schedule 11
Prescribed buildings and structures — pickering generation station (assessment roll number 1801-020-022-06800)
Interpretation
Definitions
1. In this Regulation,
“Bruce Generation Station” means the generation facility located in the Municipality of Kincardine having, on the 1999 assessment roll as amended,
(a) assessment roll numbers beginning 41-08-260-004-23401 and the legal description “CON A PT LOTS 19 TO 28, RP 3R7014 PARTS 1 TO 21, RP 3R7022 PARTS 1 TO 23”,
(b) assessment roll numbers beginning 41-08-260-004-23403 and the legal description “CON A PT LOTS 11 TO 17 PART TP OF INVERHURON, RP 3R7016 PARTS 1 TO 5, RP 3R7021 PARTS 1 TO 15”,
(c) assessment roll numbers beginning 41-08-260-004-23404 and the legal description “CON A PT LOTS 11 TO 24, RP 3R7017 PARTS 1 TO 43”,
(d) assessment roll numbers beginning 41-08-260-004-23405 and the legal description “CON A PT LOTS 18 TO 23, RP 3R7018 PARTS 1 TO 6”,
(e) assessment roll numbers beginning 41-08-260-004-23411 and the legal description “CON A PT LOTS 11 TO 21, RP 3R7015 PARTS 2 TO 6 RP 3R7026 PART 1”,
(f) assessment roll numbers beginning 41-08-260-004-23421 and the legal description “CON A PT LOT 21, RP 3R7015 PART 1”, and
(g) assessment roll numbers beginning 41-08-260-001-17320 and the legal description “CONCESSION 4 PT LOTS A, B, C, D AND E, RP 3R7019 PARTS 1 TO 3”;
“Darlington Generation Station” means the generation facility located in the Municipality of Clarington, having assessment roll numbers beginning 18-17-010-020-09700 and the legal description “CON BF PT LOT 18 TO 24, RP 10R342, RP 10343, RP 10R398 EXP PLAN 74387, RP 10R94, RD ALLOWANCE PT, RP 10R664 PART 1 AND RP 10R1551 PART 1”, as set out on the 1999 assessment roll;
“generation facility” has the meaning assigned in subsection 2 (1) of the Electricity Act, 1998;
“Industrial Product Price Index” means the Industrial Product Price Index contained in Statistics Canada Catalogue Number 62-011-XPE, Statistical Tables, Table 1: Summary of Recent Price Movements, All Commodities Index;
“Pickering Generation Station” means the generation facility located in the City of Pickering, having assessment roll numbers beginning 18-01-020-022-06800 and the legal description “CON BF RANGE 2, 3 PT LOT 17-22 & PT RD ALLOW BETWEEN BF RANGE 2, 3 & PT PT RD ALLOW BETWEEN LOT 18, 19, 20, 21”, as set out on the 1999 assessment roll;
“replacement cost new” means, in respect of a building or structure, the cost of reconstructing the building or structure, as determined by the Municipal Property Assessment Corporation for the assessment year in question, prior to any reduction in value associated with accumulated depreciation and obsolescence;
“water intake and discharge facilities” includes tunnels, pipes, ducts, forebays, channels, groins, retaining or revetment walls, berms, and associated structures and improvements that are related to the intake and discharge of water at the Bruce Generation Station, the Darlington Generation Station or the Pickering Generation Station.
Property Classes
Commercial property class
2. For 1999 and subsequent taxation years, the following are included in the commercial property class:
1. Land at the Bruce Generation Station described in Schedule 1 for assessment roll number 41-08-260-004-23401, Schedule 2 for assessment roll number 41-08-260-004-23403, Schedule 3 for assessment roll number 41-08-260-004-23404 or Schedule 4 for assessment roll number 41-08-260-004-23405 that is used in the manner described in the respective Schedule.
2. Land at the Darlington Generation Station that is used as a field office for site construction, to a maximum of 25,000 square feet.
3. Land at the Pickering Generation Station described in Schedule 5 for assessment roll number 18-01-020-022-06800 that is used as described in the manner described in that Schedule.
Office building property class
3. For 1999 and subsequent taxation years, the following are included in the office building property class:
1. Land at the Darlington Generation Station not included in the commercial property class that is used as a field office for site construction.
2. Land at the Pickering Generation Station that is the portion of the Engineering Services Building that is not included in the commercial property class.
Large industrial property class
4. For the 1999 and subsequent taxation years, land at the Darlington Generation Station described in Schedule 6 for assessment roll number 18-17-010-020-09700 that is used as described in that Schedule is included in the large industrial property class.
Assessed Value of Prescribed Buildings and Structures
Prescribed buildings and structures
5. (1) The following buildings and structures are prescribed for the purposes of subsection 19.0.1 (1) of the Act, effective April 1, 1999:
1. The buildings and structures at the Bruce Generation Station that are listed in Schedules 7 to 9, for assessment roll number 41-08-260-004-23401, assessment roll number 41-08-260-004-23403 and assessment roll number 41-08-260-004-23404, respectively.
2. The buildings and structures at the Darlington Generation Station that are listed in Schedule 10 for assessment roll number 1817-010-020-09700.
3. The buildings and structures at the Pickering Generation Station that are listed in Schedule 11 for assessment roll number 1801-020-022-06800.
4. The water intake and discharge facilities at the Bruce, Darlington and Pickering Generation Stations.
(2) Despite subsection (1), no building or structure whose construction was completed after December 31, 2002 is prescribed for the purposes of subsection 19.0.1 (1) of the Act.
Assessed value of buildings and structures in Schedules 7 to 11
6. For the purposes of clause 19.0.1 (1) (b) of the Act, the assessed value of the buildings and structures listed in Schedules 7 to 11 shall be determined in the manner described in clause 19.0.1 (1) (a) of the Act, with the inside ground floor area of the buildings and structures calculated on the basis that the interior dimensions are equal to 95 per cent of the exterior dimensions.
Assessed value of water intake and discharge facilities
7. (1) For the purposes of clause 19.0.1 (1) (b) of the Act, the assessed value of the water intake and discharge facilities at the Bruce, Darlington and Pickering Generation Stations shall be determined in accordance with this section.
(2) For the 1999 to 2002 taxation years, the assessed value of the water intake and discharge facilities at the Bruce Generation Station is determined in the following manner:
1. For assessment roll number 41-08-260-004-23401,
i. for each of the 1999 and 2000 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.118161, and
ii. for each of the 2001 and 2002 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.120469.
2. For assessment roll number 41-08-260-004-23403,
i. for each of the 1999 and 2000 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.188377, and
ii. for each of the 2001 and 2002 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.190332.
(3) For the 1999 to 2002 taxation years, the assessed value of the water intake and discharge facilities at the Darlington Generation Station is determined in the following manner:
1. For each of the 1999 and 2000 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.237882.
2. For each of the 2001 and 2002 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.240848.
(4) For the 1999 to 2002 taxation years, the assessed value of the water intake and discharge facilities at the Pickering Generation Station is determined in the following manner:
1. For each of the 1999 and 2000 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.376169.
2. For each of the 2001 and 2002 taxation years, the assessed value is determined by multiplying the difference between the replacement cost new of the facilities and the amount, as determined by the assessment corporation, of accumulated depreciation to the end of that year by a factor for obsolescence equal to 0.386594.
(5) For the 2003 taxation year, the assessed value of the water intake and discharge facilities at the Bruce, Darlington and Pickering Generation Stations is the same as the assessed value of the respective facilities for the 2002 taxation year.
(6) For 2004 and each subsequent taxation year, the assessed value of the water intake and discharge facilities at the Bruce, Darlington and Pickering Generation Stations is determined by multiplying the assessed value of the respective facilities for the previous taxation year by the factor determined using the formula,
1 + (A – B)/B
in which,
“A” is the Industrial Product Price Index for March of the previous taxation year, and
“B” is the Industrial Product Price Index for March of the year before the previous taxation year.
Revocation and Commencement
Revocation
8. Ontario Regulation 197/04 is revoked.
Commencement
9. This Regulation shall be deemed to have come into force on April 1, 1999.
schedule 1
commercial property class — bruce a, Bruce Generation station
(Assessment Roll Number 41-08-260-004-23401)
Item
Description of land
Use
1.
Lube Oil Storage
Site storage of lube oil materials
2.
Main Security Building #1
Security entry point to Huron G.S. site Administrative use
3.
Main Security Building #2
Security entry point Administrative use
4.
CO2 Storage Building
Oxygen bottle storage
5.
Steam Transformer Plant A
Temporary storage Administrative use
6.
Security Guardhouse — North
Security entry point to Huron A facility Administrative use
schedule 2
commercial property class — bruce b, bruce generation station
(Assessment Roll Number 41-08-260-004-23403)
Item
Description of land
Use
1.
PCB Storage
Chemical storage
2.
Compressed Gas Storage Building
Gas bottle storage
3.
Security Guard House — South
Security entry point Administrative use
4.
Radiation Training Building
Training
5.
Main Security Building #3
Security entry point Administrative use
6.
Security Building #4
Security entry point Administrative use
7.
Mechanical Maintenance Briefing Trailer
Pre-job briefings by engineers and technical supervisors
8.
Emergency Response Building
Safety personnel marshalling area
schedule 3
commercial property class — bruce common services area, Bruce generation station
(Assessment Roll Number 41-08-260-004-23404)
Item
Description of land
Use
1.
Bruce Steam Plant
Administration of health and safety program; storage
2.
Medium Pressure Condensate Pumphouse #1
Storage
3.
Medium Pressure Condensate Pumphouse #2
Storage
4.
Electrical Substation — Steam Plant
Storage
5.
Cooling Water Pumphouse
Storage
6.
Lift and Tempering Water Pumphouse
Storage
7.
Fire Water Pumphouse
Storage
8.
Chlorination Building
Storage
9.
Common Services Building
Common services storage
10.
Process Water Pumphouse
Storage
11.
Common Services Electrical Substation
Storage
12.
Security Entry Building #5
Administrative use
13.
Nitrogen Unit Building
Storage
14.
Outfall Analyzer Building
Storage
15.
Lagoon Electrical Substation
Storage
16.
Lagoon Aerator Blower Building
Storage
17.
Maintenance and Stores Building
Storage
18.
Electrical Substation — E1
Storage
19.
Electrical Substation — E2
Storage
20.
Drum Filling Building
Storage
21.
Utilities Electrical Substation
Storage
22.
Flammable Storage Building
Material storage
23.
Operations Building A
Storage
24.
Security Entry Building #6
Administrative use
25.
Electrical Substation — E4
Storage
26.
Operations Building B
Storage
27.
Antifoam Building — E3
Storage
28.
Antifoam Building — E4
Storage
29.
Security Entry Building #7
Storage
30.
Operations Building C
Storage
31.
Electrical Substation — E7
Storage
32.
Electrical Substation — E8
Storage
33.
Antifoam Building — E7
Storage
34.
Antifoam Building — E8
Storage
35.
Utility Duct — West End Structure
Storage
36.
Utility Duct — East End Structure
Storage
37.
Gas Cylinder Storage Building
Gas cylinder storage
38.
Light Fuel Oil Pumphouse
Storage
39.
Portable Classrooms
Storage
40.
Spent Solvent Recovery
Storage
41.
H2S Control Building
Storage
42.
Chemical Storage Building
Chemical storage
43.
Recycling building
Storage
schedule 4
commercial property class — bruce waste facilities, Bruce generation station
(Assessment Roll Number 41-08-260-004-23405)
Item
Description of land
Use
1.
Incinerator and amenities, including attached offices, lunchroom, change rooms and detached compressor building
Temporary storage Reduction
schedule 5
commercial property class — Pickering Generation station
(Assessment Roll Number 18-01-020-022-06800)
Item
Description of Land
Use
1.
Free standing Guardhouse A
Security & Administrative
2.
Free standing Guardhouse B
Security & Administrative
3.
Free standing Gatehouse
Security & Administrative
4.
Men’s Clothing Change Room
Dosimeter Monitoring and Change Area
5.
Engineering Services Building, to a maximum of 25,000 square feet
Administrative services for the plant
6.
Oil and Chemical Storage
Storage of chemical waste, used lubricants
7.
Records Drawing Office
Engineering Drawings are stored in this building
8.
Spent Dry Fuel Storage — Stage 1
Stores containers of spent fuel
9.
Spent Dry Fuel Storage — Stage 2
Stores containers of spent fuel
schedule 6
large industrial property class — darlington Generation station
(Assessment Roll Number 18-17-010-020-09700)
Item
Description of Land
Use
1.
Warehouse
Surplus Office Equipment and Furniture Storage
2.
Main Warehouse
Main Storage for Plant Wares and Materials
3.
Warehouse Annex
Warehouse Record Processing and Shipping and Receiving
SCHEDULE 7
prescribed buildings and structures — Bruce A, bruce generation station
(Assessment Roll Number 41-08-260-004-23401)
Item
Building/Structure
1.
Powerhouse (Units 1, 2, 3, 4) & Common Services — Reactor Auxiliary Bay
2.
Powerhouse (Units 1, 2, 3, 4) & Common Services — Turbine Auxiliary Bay
3.
Powerhouse (Units 1, 2, 3, 4) & Common Services — Turbine Hall
4.
Powerhouse (Units 1, 2, 3, 4) & Common Services — Service Area
5.
Construction Retube Building
6.
Vacuum Building
7.
Ancillary Services Building
8.
Cooling Water Pumphouse (Unit 1)
9.
Cooling Water Pumphouse (Unit 2)
10.
Cooling Water Pumphouse (Unit 3)
11.
Cooling Water Pumphouse (Unit 4)
12.
Old Water Treatment Plant
13.
New Water Treatment Plant
14.
New Water Treatment Plant Pumphouse & Sludge Ponds
15.
East Services Area Building
16.
EFADS/PARMS (Emergency Filtered Air Discharge System/Postaccident Radiation Monitoring System) Building
17.
Accumulator Building
18.
HPECI (High Pressure Emergency Coolant Injection) Grade Level Storage Tank & Building
19.
Standby Generator Building (Unit 4)
20.
Standby Generator Building (Unit 3)
21.
Standby Generator Fuel Oil Pumphouse (Unit 1, 2, 3, 4)
22.
Standby Generator Building (Unit 2)
23.
Standby Generator Building (Unit 1)
24.
Main Transformers (Unit 1)
25.
Main Transformers (Unit 2)
26.
Main Transformers (Unit 3)
27.
Main Transformers (Unit 4)
28.
Demineralized Water Tanks
29.
Relay Building #1
30.
Compressor Building #1
31.
Relay Building #2
32.
Compressor Building #2
33.
Pressure Relief Duct
34.
Vacuum Building Service Tunnel
35.
Fuelling Duct Corridor
36.
Water Treatment Access Tunnel
37.
Ancillary Service Building Service Tunnel
38.
Emergency Core Injection Building Access Passageway
Schedule 8
prescribed buildings and structures — bruce B, Bruce generation station
(Assessment Roll Number 41-08-260-004-23403)
Item
Building/Structure
1.
Powerhouse (Units 5, 6, 7, 8) & Common Services — Reactor Auxiliary Bay
2.
Powerhouse (Units 5, 6, 7, 8) & Common Services — Turbine Auxiliary Bay
3.
Powerhouse (Units 5, 6, 7, 8) & Common Services — Turbine Hall
4.
Powerhouse (Units 5, 6, 7, 8) & Common Services — Service Area
5.
Vacuum Building
6.
Ancillary Services Building
7.
ECI (Emergency Core Injection) Water Storage Tank & Building
8.
ECI (Emergency Core Injection) Accumulator Building
9.
EFADS (Emergency Filtered Air Discharge System) Building
10.
Cooling Water Pumphouse (Unit 5)
11.
Cooling Water Pumphouse (Unit 6)
12.
Cooling Water Pumphouse (Unit 7)
13.
Cooling Water Pumphouse (Unit 8)
14.
Emergency Water & Power Systems Building
15.
Standby Generator Building (Unit 5)
16.
Standby Generator Building (Unit 6)
17.
Fuel Oil Pumphouse (Unit 5 & 6)
18.
Water Treatment Building
19.
BNPD (Bruce Nuclear Power Development) Site Pumphouse
20.
Main Transformers (Unit 5, 6, 7 & 8)
21.
Demineralized Water Tanks
22.
East Service Area Building
23.
Standby Generator Building (Unit 7)
24.
Standby Generator Building (Unit 8)
25.
Fuel Oil Pumphouse (Unit 7 & 8)
26.
Switchyard Relay Building
27.
Switchyard Compressor Building
28.
Water Treatment Access Tunnel
29.
Pressure Relief Duct
30.
Vacuum Building Service Tunnel
31.
Fuelling Duct Corridor
32.
Ancillary Service Building Service Tunnel
33.
Emergency Core Injection Building Access Tunnel
Schedule 9
prescribed buildings and structures — BRUCE COMMON SERVICES AREA, bruce generation station
(Assessment Roll Number 41-08-260-004-23404)
Item
Building/Structure
1.
Main Electrical Substation
2.
Standby Generator
3.
Diesel Generator #1
4.
Diesel Generator #2
5.
Steam Plant
Schedule 10
prescribed buildings and structures — darlington Generation Station
(Assessment Roll Number 1817-010-020-09700)
Item
Building/Structure
1.
Unit 0 service area (common services area between units 1-2 and 3-4)
2.
Powerhouse (turbine hall & extension, reactor service — all units)
3.
Reactor building unit one
4.
Reactor building unit two
5.
Reactor building unit three
6.
Reactor building unit four
7.
West fuel annex — fuel loading facility (attached to powerhouse)
8.
East fuel annex — fuel loading facility (attached to powerhouse)
9.
Cooling water pump house one
10.
Cooling water pump house two
11.
Cooling water pump house three
12.
Cooling water pump house four
13.
Water treatment plant (sediment removal)
14.
Emergency power system electrical building
15.
Emergency water supply pump house (back-up water supply)
16.
Circulating water discharge structure (cooling water control)
17.
Emergency power generator #1
18.
Emergency power generator #2
19.
Emergency power generator fuel management building
20.
Fuel oil pump house #1
21.
Fuel oil pump house #2
22.
Reactor maintenance trailer (components building)
23.
Standby generator one (back-up power supply)
24.
Standby generator two (back-up power supply)
25.
Standby generator three (back-up power supply)
26.
Standby generator four (back-up power supply)
27.
Vacuum building
28.
Pressure relief duct
29.
Steam heating boiler house (back-up heat and steam)
30.
Switching station (transforming equipment)
Schedule 11
prescribed buildings and structures — pickering generation station
(Assessment Roll Number 1801-020-022-06800)
Item
Building/Structure
1.
Service area/wing
2.
Auxiliary irradiated fuel building
3.
Standby generator building #1
4.
Standby generator building #2
5.
Standby generator oil pump house #1
6.
Standby generator oil pump house #2
7.
Screen house #1 (cooling water debris screens)
8.
Screen house #2 (cooling water debris screens)
9.
Vacuum building
10.
Pressure relief duct
11.
Off gas system building
12.
Old water treatment building
13.
High pressure emergency coolant injection system pump house
14.
High pressure emergency coolant injection system auxiliary service building
15.
Emergency water and power system building
16.
Water treatment building
17.
Standby boiler building
18.
Shut down system emergency control instrument rooms 1-2
19.
Shut down system emergency control instrument rooms 3-4
20.
Emergency water & power system oil tanks
21.
Standby generator oil tank #1
22.
Standby generator oil tank #2
23.
Emergency coolant injection tower
24.
Demineralized water tanks
25.
Transformer buildings
26.
West annex fuel loading facility — attached to powerhouse
27.
East annex fuel loading facility — attached to powerhouse
28.
Chlorine building
29.
Filtered air discharge tower
30.
Filtered air discharge building
31.
Emergency coolant injection shield tower
32.
Sulzer towers — part of heavy water up-grader
33.
Unit emergency control centres
34.
Switchyards — transforming equipment
35.
Reactor auxiliary bay A & reactor buildings
36.
Turbine auxiliary bay A
37.
Turbine hall A
38.
Reactor auxiliary bay B & reactor buildings
39.
Turbine auxiliary bay B
40.
Turbine hall B
41.
Irradiated fuel bay A
42.
Irradiated fuel bay B
43.
Solid waste handling facility
44.
Windmill — wind turbine generator
Made by:
Gregory Sorbara
Minister of Finance
Date made: December 20, 2006.
