ontario regulation 338/12
made under the
Assessment Act
Made: November 5, 2012
Filed: November 5, 2012
Published on e-Laws: November 6, 2012
Printed in The Ontario Gazette: November 24, 2012
Amending O. Reg. 282/98
(GENERAL)
1. Ontario Regulation 282/98 is amended by adding the following section:
41. (1) For the 2013, 2014, 2015 and 2016 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 1, 2 or 3 of Part X. Table 1 applies to offshore pipe lines. Table 2 applies to plastic field gathering pipe lines and plastic distribution pipe lines. Table 3 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 4 for offshore pipe lines and in Table 5 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 1, 2 or 3 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.
2. Sections 41.1 and 41.2 of the Regulation are revoked.
3. Part X of the Regulation is revoked and the following substituted:
Part X
Tables re assessment of pipe lines
TABLE 1
OFFSHORE PIPE LINES — 2013 to 2016 taxation years
Outside Diameter (in inches)
Rate (in dollars per foot)
1
4.77
1.25 to 1.5
8.08
2 to 2.5
13.16
3
19.11
4 to 4.5
21.43
5 to 55/8
23.54
6 to less than 8
28.05
8
39.94
Table 2
PLASTIC FIELD GATHERING PIPE LINES AND PLASTIC GAS DISTRIBUTION PIPE LINES — 2013 to 2016 taxation years
Outside Diameter (in inches)
Rate (in dollars per foot)
0.5
4.18
1
5.02
1.25 to 1.5
5.87
2 to 2.5
7.56
3
12.15
4 to 4.5
14.63
6 to less than 8
31.10
8
38.83
Table 3
PIPE LINES OTHER THAN those TO WHICH TABLE 1 OR 2 APPLies — 2013 to 2016 taxation years
Outside Diameter (in inches)
Rate (in dollars per foot)
0.75 to 1.0
12.40
1.25 to 1.5
14.70
2 to 2.5
17.33
3
24.82
4 to 4.5
28.89
5 to 55/8
32.96
6 to 65/8
37.21
8
48.00
10
56.77
12
72.83
14
89.06
16
116.83
18
139.61
20
154.82
22
183.46
24
216.85
26
243.36
28
285.60
30
303.09
32
352.90
34
388.68
36
420.37
38
456.82
40
490.57
42
535.93
44
589.13
46
642.74
48
672.59
Table 4
DEPRECIATION RATES for OFFSHORE PIPE LINES — 2013 to 2016 taxation years
Year of Installation of Pipe Line
Percentage Reduction
1981 or earlier
80
1982
79
1983
78
1984
76
1985
75
1986
73
1987
72
1988
71
1989
70
1990
68
1991
67
1992
66
1993
65
1994
63
1995
62
1996
61
1997
59
1998
57
1999
57
2000
56
2001
54
2002
52
2003
51
2004
49
2005
44
2006
39
2007
33
2008
27
2009
21
2010
15
2011
10
2012
5
2013
0
Table 5
PIPE LINES OTHER THAN those TO WHICH TABLE 4 APPLIES — 2013 to 2016 taxation years
Year of Installation of Pipe Line
Percentage Reduction
1944 or earlier
80
1945
79
1946
78
1947
78
1948
78
1949
76
1950
76
1951
75
1952
75
1953
74
1954
73
1955
73
1956
73
1957
71
1958
71
1959
70
1960
69
1961
69
1962
68
1963
68
1964
67
1965
66
1966
65
1967
65
1968
64
1969
64
1970
63
1971
62
1972
61
1973
61
1974
60
1975
60
1976
59
1977
58
1978
57
1979
57
1980
56
1981
56
1982
55
1983
55
1984
54
1985
53
1986
52
1987
52
1988
51
1989
50
1990
49
1991
47
1992
44
1993
42
1994
40
1995
37
1996
35
1997
32
1998
30
1999
27
2000
24
2001
22
2002
20
2003
18
2004
16
2005
14
2006
12
2007
10
2008
8
2009
8
2010
7
2011
4
2012
2
2013
0
Commencement
4. This Regulation comes into force January 1, 2013.
Made by:
Dwight Douglas duncan
Minister of Finance
Date made: November 5, 2012.
