Definition Regulations

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This consolidation is unofficial and is for reference only.  For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II.
Regulations are amended frequently.  Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation.
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Definition Regulations

made under Section 179 of the
Assessment Act
R.S.N.S. 1989, c. 23
O.I.C. 94-281 (April 6, 1994), N.S. Reg. 57/94
O.I.C. 95-738 (October 3, 1995), N.S. Reg. 155/95
O.I.C. 1999-660 (December 23, 1999), N.S. Reg. 5/2000

O.I.C. 94-281, N.S. Reg. 57/94  ("state")
For purposes of subsection (3) of Section 42 and subsection (2) of Section 52 of the Assessment Act, the word "state" refers to the physical condition of property and includes leasehold improvements and any addition to, deletion from or destruction of property, effective from base date January 1, 1988.

O.I.C. 95-738, N.S. Reg. 155/95  ("service station")
For purposes of subclause 11(4)(a)(i) of the Assessment Act, "service station" means premises where gasoline and related petroleum products are sold and that contain one or more bays where the repair and maintenance of motor vehicles is performed by a mechanic.

O.I.C. 1999-660, N.S. Reg. 5/2000  ("structure")
For the purposes of subsection 2(a)(v) and clause 11(1)(b) of the Assessment Act, "structure" includes an article which is affixed to or permanently resting upon land or buildings and which enhances the value of the land or buildings or improves their usefulness for the purposes for which they are used, and without limiting the generality of the foregoing it is also intended to include a pipeline, a slug catcher, and all attachments necessary to operate a pipeline.

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