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"Point in Time" Regulation Content

Assessment Act

Railway and Pipeline Corporations Valuation Regulation

B.C. Reg. 203/86

NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
SECTIONEFFECTIVE DATE
Section 1 December 17, 2010
December 5, 2011
December 7, 2012
December 11, 2013
December 10, 2014
December 23, 2015
December 19, 2016
December 20, 2017
December 14, 2018
December 18, 2019
December 21, 2020
December 1, 2021
December 1, 2022
December 1, 2023
Section 3 December 17, 2010
December 5, 2011
December 7, 2012
December 11, 2013
December 10, 2014
December 23, 2015
December 19, 2016
December 20, 2017
December 14, 2018
December 18, 2019
December 21, 2020
December 1, 2021
December 1, 2022
December 1, 2023
Section 4 December 19, 2016
Section 5 December 17, 2010
December 19, 2016
February 25, 2021
December 1, 2023
Section 6 December 19, 2016
Section 8 December 11, 2013
December 19, 2016
Schedule A December 17, 2010
December 5, 2011
December 7, 2012
December 11, 2013
December 10, 2014
December 23, 2015
December 19, 2016
December 20, 2017
December 14, 2018
December 18, 2019
December 21, 2020
December 1, 2021
December 1, 2022
December 1, 2023
Schedule B December 17, 2010
December 5, 2011
December 7, 2012
December 11, 2013
December 10, 2014
December 19, 2016
December 20, 2017
December 14, 2018
December 18, 2019
December 21, 2020
December 1, 2021
December 1, 2022
December 1, 2023

 Section 1 BEFORE amended by BC Reg 372/2010, effective December 17, 2010.

 Application

1  This regulation shall be used for determinations of value for the purposes of assessment for the 2008 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1.]

 Section 1 BEFORE re-enacted by BC Reg 221/2011, effective December 5, 2011.

 Application

1  This regulation shall be used for determinations of value for the purposes of assessment for the 2011 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1.]

 Section 1 BEFORE amended by BC Reg 394/2012, effective December 7, 2012.

 Application

1  This regulation shall be used for determinations of value for the purposes of assessment for the 2012 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1.]

 Section 1 BEFORE amended by BC Reg 252/2013, effective December 11, 2013.

 Application

1  This regulation shall be used for determinations of value for the purposes of assessment for the 2013 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1.]

 Section 1 BEFORE amended by BC Reg 232/2014, effective December 10, 2014.

Application

1   This regulation shall be used for determinations of value for the purposes of assessment for the 2014 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1.]

 Section 1 BEFORE amended by BC Reg 263/2015, effective December 23, 2015.

Application

1   This regulation shall be used for determinations of value for the purposes of assessment for the 2015 and subsequent taxation years.

 Section 1 BEFORE amended by BC Reg 316/2016, effective December 19, 2016.

Application

1   This regulation shall be used for determinations of value for the purposes of assessment for the 2016 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1.]

 Section 1 BEFORE amended by BC Reg 243/2017, effective December 20, 2017.

Application

1   This regulation must be used for determinations of value for the purposes of assessment for the 2017 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1; 316/2016, s. 1.]

 Section 1 BEFORE amended by BC Reg 282/2018, effective December 14, 2018.

Application

1   This regulation must be used for determinations of value for the purposes of assessment for the 2018 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1; 316/2016, s. 1; 243/2017, s. 1.]

 Section 1 BEFORE amended by BC Reg 282/2019, effective December 18, 2019.

Application

1   This regulation must be used for determinations of value for the purposes of assessment for the 2019 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1; 316/2016, s. 1; 243/2017, s. 1; 282/2018, s. 1.]

 Section 1 BEFORE amended by BC Reg 297/2020, effective December 21, 2020.

Application

1   This regulation must be used for determinations of value for the purposes of assessment for the 2020 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1; 316/2016, s. 1; 243/2017, s. 1; 282/2018, s. 1; 282/2019, s. 1.]

 Section 1 BEFORE amended by BC Reg 312/2021, effective December 1, 2021.

Application

1   This regulation must be used for determinations of value for the purposes of assessment for the 2021 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1; 316/2016, s. 1; 243/2017, s. 1; 282/2018, s. 1; 282/2019, s. 1; 297/2020, s. 1.]

 Section 1 BEFORE amended by BC Reg 258/2022, effective December 1, 2022.

Application

1   This regulation must be used for determinations of value for the purposes of assessment for the 2022 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1; 316/2016, s. 1; 243/2017, s. 1; 282/2018, s. 1; 282/2019, s. 1; 297/2020, s. 1; 312/2021, s. 1.]

 Section 1 BEFORE amended by BC Reg 251/2023, effective December 1, 2023.

Application

1   This regulation must be used for determinations of value for the purposes of assessment for the 2023 and subsequent taxation years.

[en. B.C. Reg. 286/90, s. 1; am. B.C. Regs. 503/92, s. 1; 456/94, s. 1; 352/96, s. 1; 378/97, s. 1; 419/98, s. 1; 423/99, s. 1; 315/2000, s. 1; 281/2001, s. 1; 361/2002, s. 1; 500/2003, s. 2; 552/2004, s. 1; 378/2005, s. 1; 365/2006, s. 1; 350/2007, s. 1; 372/2010, s. 1; 221/2011, s. 1; 394/2012, App. s. 1; 252/2013, s. 1; 232/2014, s. 1; 263/2015, s. 1; 316/2016, s. 1; 243/2017, s. 1; 282/2018, s. 1; 282/2019, s. 1; 297/2020, s. 1; 312/2021, s. 1; 258/2022, s. 1.]

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 372/2010, effective December 17, 2010.

(a) Class 1 track, $178 200 per kilometre;

(b) Class 2 track, $161 700 per kilometre;

(c) Class 3 track, $113 300 per kilometre;

(d) Class 4 track, $84 500 per kilometre;

(e) Class 5 track, $12 500 per kilometre;

(f) Class 6 track, $73 200 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $143 200 per kilometre;

(i) Class 9 track, $126 700 per kilometre;

(j) Class 10 track, $78 500 per kilometre;

(k) Class 11 track, $68 700 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 221/2011, effective December 5, 2011.

(a) Class 1 track, $179 900 per kilometre;

(b) Class 2 track, $163 300 per kilometre;

(c) Class 3 track, $114 400 per kilometre;

(d) Class 4 track, $85 300 per kilometre;

(e) Class 5 track, $12 600 per kilometre;

(f) Class 6 track, $73 900 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $144 600 per kilometre;

(i) Class 9 track, $127 900 per kilometre;

(j) Class 10 track, $79 200 per kilometre;

(k) Class 11 track, $69 300 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 394/2012, effective December 7, 2012.

(a) Class 1 track, $183 400 per kilometre;

(b) Class 2 track, $166 500 per kilometre;

(c) Class 3 track, $116 600 per kilometre;

(d) Class 4 track, $87 000 per kilometre;

(e) Class 5 track, $12 800 per kilometre;

(f) Class 6 track, $75 300 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $147 400 per kilometre;

(i) Class 9 track, $130 400 per kilometre;

(j) Class 10 track, $80 700 per kilometre;

(k) Class 11 track, $70 600 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 252/2013, effective December 11, 2013.

(a) Class 1 track, $188 900 per kilometre;

(b) Class 2 track, $171 500 per kilometre;

(c) Class 3 track, $120 100 per kilometre;

(d) Class 4 track, $89 600 per kilometre;

(e) Class 5 track, $13 200 per kilometre;

(f) Class 6 track, $77 600 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $151 800 per kilometre;

(i) Class 9 track, $134 300 per kilometre;

(j) Class 10 track, $83 100 per kilometre;

(k) Class 11 track, $72 700 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 232/2014, effective December 10, 2014.

(2) The actual value of the track in place of a railway corporation shall be determined using the following rates:

(a) Class 1 track, $194 000 per kilometre;

(b) Class 2 track, $180 400 per kilometre;

(c) Class 3 track, $139 500 per kilometre;

(d) Class 4 track, $102 900 per kilometre;

(e) Class 5 track, $13 200 per kilometre;

(f) Class 6 track, $85 700 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $155 800 per kilometre;

(i) Class 9 track, $141 300 per kilometre;

(j) Class 10 track, $96 500 per kilometre;

(k) Class 11 track, $83 500 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 263/2015, effective December 23, 2015.

(a) Class 1 track, $202 200 per kilometre;

(b) Class 2 track, $192 600 per kilometre;

(c) Class 3 track, $164 500 per kilometre;

(d) Class 4 track, $120 000 per kilometre;

(e) Class 5 track, $13 400 per kilometre;

(f) Class 6 track, $96 100 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $162 400 per kilometre;

(i) Class 9 track, $150 800 per kilometre;

(j) Class 10 track, $113 800 per kilometre;

(k) Class 11 track, $97 300 per kilometre.

 Section 3 (2) BEFORE amended by BC Reg 316/2016, effective December 19, 2016.

(2) The actual value of the track in place of a railway corporation shall be determined using the following rates:

(a) Class 1 track, $207 600 per kilometre;

(b) Class 2 track, $202 600 per kilometre;

(c) Class 3 track, $191 100 per kilometre;

(d) Class 4 track, $137 800 per kilometre;

(e) Class 5 track, $13 400 per kilometre;

(f) Class 6 track, $106 200 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $166 700 per kilometre;

(i) Class 9 track, $158 600 per kilometre;

(j) Class 10 track, $132 200 per kilometre;

(k) Class 11 track, $111 800 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 243/2017, effective December 20, 2017.

(a) Class 1 track, $208 600 per kilometre;

(b) Class 2 track, $203 600 per kilometre;

(c) Class 3 track, $192 100 per kilometre;

(d) Class 4 track, $138 500 per kilometre;

(e) Class 5 track, $13 500 per kilometre;

(f) Class 6 track, $106 700 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $167 500 per kilometre;

(i) Class 9 track, $159 400 per kilometre;

(j) Class 10 track, $132 900 per kilometre;

(k) Class 11 track, $112 400 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 282/2018, effective December 14, 2018.

(a) Class 1 track, $205 300 per kilometre;

(b) Class 2 track, $200 400 per kilometre;

(c) Class 3 track, $189 000 per kilometre;

(d) Class 4 track, $136 300 per kilometre;

(e) Class 5 track, $13 300 per kilometre;

(f) Class 6 track, $105 000 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $164 800 per kilometre;

(i) Class 9 track, $156 900 per kilometre;

(j) Class 10 track, $130 800 per kilometre;

(k) Class 11 track, $110 600 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 282/2019, effective December 18, 2019.

(a) Class 1 track, $210 700 per kilometre;

(b) Class 2 track, $205 700 per kilometre;

(c) Class 3 track, $194 000 per kilometre;

(d) Class 4 track, $139 900 per kilometre;

(e) Class 5 track, $13 700 per kilometre;

(f) Class 6 track, $107 800 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $169 200 per kilometre;

(i) Class 9 track, $161 000 per kilometre;

(j) Class 10 track, $134 300 per kilometre;

(k) Class 11 track, $113 500 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 297/2020, effective December 21, 2020.

(a) Class 1 track, $225 500 per kilometre;

(b) Class 2 track, $220 200 per kilometre;

(c) Class 3 track, $207 700 per kilometre;

(d) Class 4 track, $149 800 per kilometre;

(e) Class 5 track, $14 700 per kilometre;

(f) Class 6 track, $115 400 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $181 100 per kilometre;

(i) Class 9 track, $172 300 per kilometre;

(j) Class 10 track, $143 800 per kilometre;

(k) Class 11 track, $121 500 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 312/2021, effective December 1, 2021.

(a) Class 1 track, $229 900 per kilometre;

(b) Class 2 track, $224 500 per kilometre;

(c) Class 3 track, $211 700 per kilometre;

(d) Class 4 track, $152 700 per kilometre;

(e) Class 5 track, $15 000 per kilometre;

(f) Class 6 track, $117 600 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $184 600 per kilometre;

(i) Class 9 track, $175 600 per kilometre;

(j) Class 10 track, $146 600 per kilometre;

(k) Class 11 track, $123 800 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 258/2022, effective December 1, 2022.

(a) Class 1 track, $232 200 per kilometre;

(b) Class 2 track, $226 800 per kilometre;

(c) Class 3 track, $213 900 per kilometre;

(d) Class 4 track, $154 300 per kilometre;

(e) Class 5 track, $15 200 per kilometre;

(f) Class 6 track, $118 800 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $186 500 per kilometre;

(i) Class 9 track, $177 400 per kilometre;

(j) Class 10 track, $148 100 per kilometre;

(k) Class 11 track, $125 100 per kilometre.

 Section 3 (2) (a) to (k) BEFORE amended by BC Reg 251/2023, effective December 1, 2023.

(a) Class 1 track, $237 200 per kilometre;

(b) Class 2 track, $231 600 per kilometre;

(c) Class 3 track, $218 400 per kilometre;

(d) Class 4 track, $157 600 per kilometre;

(e) Class 5 track, $15 500 per kilometre;

(f) Class 6 track, $121 300 per kilometre;

(g) Class 7 track, $0 per kilometre;

(h) Class 8 track, $190 400 per kilometre;

(i) Class 9 track, $181 200 per kilometre;

(j) Class 10 track, $151 200 per kilometre;

(k) Class 11 track, $127 700 per kilometre.

 Section 4 BEFORE amended by BC Reg 316/2016, effective December 19, 2016.

Pipeline corporations, pipelines

4   The actual value of pipelines referred to in section 21 (1) (c) of the Assessment Act shall, except where section 5 applies, be determined by applying the rates set out in Schedule A for gathering pipelines and Schedule B for transmission pipelines.

[am. B.C. Reg. 500/2003, s. 5.]

 Section 5 (1) (a) BEFORE amended by BC Reg 372/2010, effective December 17, 2010.

(a) an abandonment certificate has been issued under section 9 of the Pipeline Act and the certificate has been presented to the assessment authority, and

 Section 5 BEFORE amended by BC Reg 316/2016, effective December 19, 2016.

Pipeline corporations, special cases

5   (1) Where, in respect of a pipeline referred to in section 21 (1) (c) of the Assessment Act,

(a) the pipeline has been abandoned in accordance with the Oil and Gas Activities Act and in respect of which the permit holder has obtained a certificate of restoration, and

(b) the pipeline would, if valued under section 19 of the Assessment Act and in that reference to section 21 of the Assessment Act, have no value,

the actual value of the pipeline shall be determined using a rate of one dollar.

(2) Where operations of a pipeline have been suspended for a period of one year or more, 10% of the scheduled rate for the pipe size shall be used.

(3) Where a pipeline is placed directly on the ground and, except for extraordinary stream or ravine crossings, is without man-made foundations, it shall be valued at 50% of the scheduled rate if

(a) the length of that section of the pipeline is 20 km or over, and

(b) the diameter of the pipe, throughout the section, is not more than 168 mm.

[am. B.C. Regs. 391/88, s. 5; 503/92, s. 4; 300/2007, s. 3; 372/2010, s. 3.]

 Section 5 (3) (part) BEFORE amended by BC Reg 44/2021, effective February 25, 2021.

(3) Where a pipeline is placed directly on the ground and, except for extraordinary stream or ravine crossings, is without man-made foundations, it must be valued at 50% of the scheduled rate if

 Section 5 (1) (a) BEFORE amended by BC Reg 251/2023, effective December 1, 2023.

(a) the pipeline has been abandoned in accordance with the Oil and Gas Activities Act and in respect of which the permit holder has obtained a certificate of restoration, and

 Section 6 BEFORE amended by BC Reg 316/2016, effective December 19, 2016.

Pipelines under construction

6   Where the track in place referred to in section 21 (1) (b) or a pipeline referred to in section 21 (1) (c) of the Assessment Act is under construction, the assessor shall determine the percentage complete as of October 31 and the actual value of the track in place or pipeline shall be determined by applying the percentage complete to the rate prescribed for that class.

[en. B.C. Reg. 413/93, s. 3.]

 Section 8 was enacted by BC Reg 252/2013, effective December 11, 2013.

 Section 8 BEFORE repealed by BC Reg 316/2016, effective December 19, 2016.

Phase-in of rates

8   Pursuant to section 21 (4.1) of the Assessment Act, the assessment authority, being of the opinion that the rates for valuing improvements under section 3 (2) of this regulation have changed substantially for the 2014 taxation year from the rates for the 2013 taxation year, the rate that would have been in effect for the 2014 taxation year will be phased in equally over three years.

[en. B.C. Reg. 252/2013, s. 3.]

 Schedule A BEFORE re-enacted by BC Reg 372/2010, effective December 17, 2010.

Schedule A

[en. B.C. Reg. 350/2007, s. 4.]

Outside diameter of Pipe (mm) Rate per Kilometre
Under 76$26 000
76 or more and under 88$28 900
88 or more and under 114$31 800
114 or more and under 141$40 900
141 or more and under 168$50 500
168 or more and under 219$60 100
219 or more and under 273$76 900
273 or more and under 323$96 300
323 or more and under 355$111 800
355 or more and under 406$131 900
406 or more and under 457$166 700
457 or more and under 508$191 000
508 or more and under 558$224 700
558 or more and under 609$277 500
609 or more and under 660$301 700
660 or more and under 711$326 000
For pipelines with outside diameter more than 711 mm, use Schedule B

 Schedule A (part) BEFORE amended by BC Reg 221/2011, effective December 5, 2011.

$27 000
$30 000
$33 000
$42 500
$52 500
$62 500
$79 900
$100 100
$116 200
$137 100
$173 300
$198 600
$233 600
$288 600
$313 700
$339 000

 Schedule A BEFORE re-enacted by BC Reg 394/2012, effective December 7, 2012.

Schedule A

[en. B.C. Reg. 221/2011, s. 3.]

Outside diameter of Pipe (mm) Rate per Kilometre
Under 76$27 600
76 or more and under 88$30 700
88 or more and under 114$33 800
114 or more and under 141$43 500
141 or more and under 168$53 800
168 or more and under 219$64 000
219 or more and under 273$81 800
273 or more and under 323$102 600
323 or more and under 355$119 100
355 or more and under 406$140 500
406 or more and under 457$177 600
457 or more and under 508$203 500
508 or more and under 558$239 400
558 or more and under 609$295 800
609 or more and under 660$321 500
660 or more and under 711$347 400
For pipelines with outside diameter more than 711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 252/2013, effective December 11, 2013.

Schedule A

[en. B.C. Reg. 394/2012, App. s. 3.]

Outside diameter of Pipe (mm) Rate per Kilometre
Under 76$28 400
76 or more and under 88$31 600
88 or more and under 114$34 800
114 or more and under 141$44 800
141 or more and under 168$55 400
168 or more and under 219$65 900
219 or more and under 273$84 300
273 or more and under 323$105 700
323 or more and under 355$122 700
355 or more and under 406$144 700
406 or more and under 457$182 900
457 or more and under 508$209 600
508 or more and under 558$246 600
558 or more and under 609$304 700
609 or more and under 660$331 100
660 or more and under 711$357 800
For pipelines with outside diameter more than 711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 232/2014, effective December 10, 2014.

Schedule A

[en. B.C. Reg. 252/2013, s. 4.]

Outside diameter of Pipe (mm) Rate per Kilometre
Under 76$30 000
76 or more and under 88$33 300
88 or more and under 114$36 700
114 or more and under 141$47 300
141 or more and under 168$58 400
168 or more and under 219$69 500
219 or more and under 273$88 900
273 or more and under 323$111 500
323 or more and under 355$129 400
355 or more and under 406$152 700
406 or more and under 457$193 000
457 or more and under 508$221 100
508 or more and under 558$260 200
558 or more and under 609$321 500
609 or more and under 660$349 300
660 or more and under 711$377 500
For pipelines with outside diameter more than
711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 263/2015, effective December 23, 2015.

Schedule A

[en. B.C. Reg. 232/2014, s. 3.]

Outside diameter of Pipe (mm) Rate per Kilometre
Under 76$29 900
76 or more and under 88$33 100
88 or more and under 114$36 500
114 or more and under 141$47 100
141 or more and under 168$58 100
168 or more and under 219$69 200
219 or more and under 273$88 500
273 or more and under 323$110 900
323 or more and under 355$128 800
355 or more and under 406$151 900
406 or more and under 457$192 000
457 or more and under 508$220 000
508 or more and under 558$258 900
558 or more and under 609$319 900
609 or more and under 660$347 600
660 or more and under 711$375 600
For pipelines with outside diameter more than
711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 316/2016, effective December 19, 2016.

Schedule A

[en. B.C. Reg. 263/2015, s. 3.]

Outside diameter of Pipe (mm)Rate per Kilometre
Under 76$30 500
76 or more and under 88$33 800
88 or more and under 114$37 200
114 or more and under 141$48 000
141 or more and under 168$59 300
168 or more and under 219$70 600
219 or more and under 273$90 300
273 or more and under 323$113 100
323 or more and under 355$131 400
355 or more and under 406$154 900
406 or more and under 457$195 800
457 or more and under 508$224 400
508 or more and under 558$264 100
558 or more and under 609$326 300
609 or more and under 660$354 600
660 or more and under 711$383 100
For pipelines with outside diameter more than
711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 243/2017, effective December 20, 2017.

Schedule A

[en. B.C. Reg. 316/2016, s. 5.]

Outside diameter of Pipe
(mm)
Rate per Kilometre
($)
Under 7630 700
76 or more and under 8834 000
88 or more and under 11437 400
114 or more and under 14148 200
141 or more and under 16859 600
168 or more and under 21971 000
219 or more and under 27390 800
273 or more and under 323113 700
323 or more and under 355132 100
355 or more and under 406155 700
406 or more and under 457196 800
457 or more and under 508225 500
508 or more and under 558265 400
558 or more and under 609327 900
609 or more and under 660356 400
660 or more and under 711385 000
For pipelines with outside diameter of 711 mm or more,
use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 282/2018, effective December 14, 2018.

Schedule A

[en. B.C. Reg. 243/2017, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
Under 7630 200
76 or more and under 8833 500
88 or more and under 11436 800
114 or more and under 14147 500
141 or more and under 16858 700
168 or more and under 21969 900
219 or more and under 27389 400
273 or more and under 323112 000
323 or more and under 355130 100
355 or more and under 406153 400
406 or more and under 457193 800
457 or more and under 508222 100
508 or more and under 558261 400
558 or more and under 609323 000
609 or more and under 660351 100
660 or more and under 711379 200
For pipelines with outside diameter more than 711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 282/2019, effective December 18, 2019.

Schedule A

[en. B.C. Reg. 282/2018, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
Under 7631 400
76 or more and under 8834 800
88 or more and under 11438 300
114 or more and under 14149 400
141 or more and under 16861 000
168 or more and under 21972 700
219 or more and under 27393 000
273 or more and under 323116 500
323 or more and under 355135 300
355 or more and under 406159 500
406 or more and under 457201 600
457 or more and under 508231 000
508 or more and under 558271 900
558 or more and under 609335 900
609 or more and under 660365 100
660 or more and under 711394 400
For pipelines with outside diameter more than 711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 297/2020, effective December 21, 2020.

Schedule A

[en. B.C. Reg. 297/2019, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
Under 7633 100
76 or more and under 8836 700
88 or more and under 11440 400
114 or more and under 14152 100
141 or more and under 16864 400
168 or more and under 21976 700
219 or more and under 27398 100
273 or more and under 323122 900
323 or more and under 355142 700
355 or more and under 406168 300
406 or more and under 457212 700
457 or more and under 508243 700
508 or more and under 558286 900
558 or more and under 609354 400
609 or more and under 660385 200
660 or more and under 711416 100
For pipelines with outside diameter more than 711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 312/2021, effective December 1, 2021.

Schedule A

[en. B.C. Reg. 297/2020, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
Under 7633 800
76 or more and under 8837 400
88 or more and under 11441 200
114 or more and under 14153 100
141 or more and under 16865 700
168 or more and under 21978 200
219 or more and under 273100 100
273 or more and under 323125 400
323 or more and under 355145 600
355 or more and under 406171 700
406 or more and under 457217 000
457 or more and under 508248 600
508 or more and under 558292 600
558 or more and under 609361 500
609 or more and under 660392 900
660 or more and under 711424 400
For pipelines with outside diameter more than 711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 258/2022, effective December 1, 2022.

Schedule A

[en. B.C. Reg. 312/2021, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
Under 7635 500
76 or more and under 8839 300
88 or more and under 11443 300
114 or more and under 14155 800
141 or more and under 16869 000
168 or more and under 21982 100
219 or more and under 273105 100
273 or more and under 323131 700
323 or more and under 355152 900
355 or more and under 406180 300
406 or more and under 457227 900
457 or more and under 508261 000
508 or more and under 558307 200
558 or more and under 609379 600
609 or more and under 660412 500
660 or more and under 711445 600
For pipelines with outside diameter equal to or more than 711 mm, use Schedule B

 Schedule A BEFORE re-enacted by BC Reg 251/2023, effective December 1, 2023.

Schedule A

[en. B.C. Reg. 258/2022, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
Under 7638 700
76 or more and under 8842 800
88 or more and under 11447 200
114 or more and under 14160 800
141 or more and under 16875 200
168 or more and under 21989 500
219 or more and under 273114 600
273 or more and under 323143 600
323 or more and under 355166 700
355 or more and under 406196 500
406 or more and under 457248 400
457 or more and under 508284 500
508 or more and under 558334 800
558 or more and under 609413 800
609 or more and under 660449 600
660 or more and under 711485 700
For pipelines with outside diameter equal to or more than 711 mm, use Schedule B

 Schedule B BEFORE re-enacted by BC Reg 372/2010, effective December 17, 2010.

Schedule B

[en. B.C. Reg. 350/2007, s. 4.]

Outside diameter of Pipe (mm)  Rate per Kilometre
219 or more and under 273$98 500
273 or more and under 323$109 700
323 or more and under 355$144 500
355 or more and under 406$160 400
406 or more and under 457$238 400
457 or more and under 508$255 300
508 or more and under 558$297 500
558 or more and under 609$405 100
609 or more and under 660$429 400
660 or more and under 711$450 500
711 or more and under 762$479 000
762 or more and under 863$545 400
863 or more and under 914$581 300
914 or more and under 965$618 200
965 or more and under 1 016$665 700
1 016 or more and under 1 066$714 200
1 066 or more and under 1 219$761 700
1 219 and more$894 600
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B (part) BEFORE amended by BC Reg 221/2011, effective December 5, 2011.

$102 400
$114 000
$150 200
$166 800
$247 900
$265 500
$309 400
$421 300
$446 500
$468 500
$498 100
$567 200
$604 500
$642 900
$692 300
$742 700
$792 100
$930 300

 Schedule B BEFORE re-enacted by BC Reg 394/2012, effective December 7, 2012.

Schedule B

[en. B.C. Reg. 221/2011, s. 3.]

Outside diameter of Pipe (mm)  Rate per Kilometre
219 or more and under 273$104 900
273 or more and under 323$116 800
323 or more and under 355$153 900
355 or more and under 406$170 900
406 or more and under 457$254 000
457 or more and under 508$272 100
508 or more and under 558$317 100
558 or more and under 609$431 800
609 or more and under 660$457 600
660 or more and under 711$480 200
711 or more and under 762$510 500
762 or more and under 863$581 300
863 or more and under 914$619 600
914 or more and under 965$658 900
965 or more and under 1 016$709 600
1 016 or more and under 1 066$761 200
1 066 or more and under 1 219$811 900
1 219 and more$953 500
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 252/2013, effective December 11, 2013.

Schedule B

[en. B.C. Reg. 394/2012, App. s. 3.]

Outside diameter of Pipe (mm)  Rate per Kilometre
219 or more and under 273$108 000
273 or more and under 323$120 300
323 or more and under 355$158 500
355 or more and under 406$176 000
406 or more and under 457$261 600
457 or more and under 508$280 300
508 or more and under 558$326 600
558 or more and under 609$444 800
609 or more and under 660$471 300
660 or more and under 711$494 600
711 or more and under 762$525 800
762 or more and under 863$598 700
863 or more and under 914$638 200
914 or more and under 965$678 700
965 or more and under 1 016$730 900
1 016 or more and under 1 066$784 000
1 066 or more and under 1 219$836 300
1 219 and more$982 100
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 232/2014, effective December 10, 2014.

Schedule B

[en. B.C. Reg. 252/2013, s. 4.]

Outside diameter of Pipe (mm)  Rate per Kilometre
219 or more and under 273$113 900
273 or more and under 323$126 900
323 or more and under 355$167 200
355 or more and under 406$185 700
406 or more and under 457$276 000
457 or more and under 508$295 700
508 or more and under 558$344 600
558 or more and under 609$469 300
609 or more and under 660$497 200
660 or more and under 711$521 800
711 or more and under 762$554 700
762 or more and under 863$631 600
863 or more and under 914$673 300
914 or more and under 965$716 000
965 or more and under 1 016$771 100
1 016 or more and under 1 066$827 100
1 066 or more and under 1 219$882 300
1 219 and more$ 1 036 100
For pipelines with outside diameter less than
219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 316/2016, effective December 19, 2016.

Schedule B

[en. B.C. Reg. 263/2015, s. 3.]

Outside diameter of Pipe (mm)Rate per Kilometre
219 or more and under 273$115 600
273 or more and under 323$128 800
323 or more and under 355$169 700
355 or more and under 406$188 500
406 or more and under 457$280 100
457 or more and under 508$300 100
508 or more and under 558$349 800
558 or more and under 609$476 300
609 or more and under 660$504 600
660 or more and under 711$529 600
711 or more and under 762$562 900
762 or more and under 863$641 000
863 or more and under 914$683 300
914 or more and under 965$726 600
965 or more and under 1 016$782 500
1 016 or more and under 1 066$839 500
1 066 or more and under 1 219$895 500
1 219 and more$1 051 500
For pipelines with outside diameter less than 219 mm,
use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 243/2017, effective December 20, 2017.

Schedule B

[en. B.C. Reg. 316/2016, s. 5.]

Outside diameter of Pipe
(mm)
Rate per Kilometre
($)
219 or more and under 273116 200
273 or more and under 323129 400
323 or more and under 355170 500
355 or more and under 406189 400
406 or more and under 457281 500
457 or more and under 508301 600
508 or more and under 558351 500
558 or more and under 609478 700
609 or more and under 660507 100
660 or more and under 711532 200
711 or more and under 762565 700
762 or more and under 863644 200
863 or more and under 914686 700
914 or more and under 965730 200
965 or more and under 1 016786 400
1 016 or more and under 1 066843 700
1 066 or more and under 1 219900 000
1 219 and more1 056 800
For pipelines with outside diameter less than 219 mm,
use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 282/2018, effective December 14, 2018.

Schedule B

[en. B.C. Reg. 243/2017, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
219 or more and under 273114 500
273 or more and under 323127 500
323 or more and under 355167 900
355 or more and under 406186 600
406 or more and under 457277 300
457 or more and under 508297 100
508 or more and under 558346 200
558 or more and under 609471 500
609 or more and under 660499 500
660 or more and under 711524 200
711 or more and under 762557 200
762 or more and under 863634 500
863 or more and under 914676 400
914 or more and under 965719 200
965 or more and under 1 016774 600
1 016 or more and under 1 066831 000
1 066 or more and under 1 219886 500
1 219 and more1 040 900
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 282/2019, effective December 18, 2019.

Schedule B

[en. B.C. Reg. 282/2018, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
219 or more and under 273119 100
273 or more and under 323132 600
323 or more and under 355174 600
355 or more and under 406194 100
406 or more and under 457288 400
457 or more and under 508309 000
508 or more and under 558360 000
558 or more and under 609490 400
609 or more and under 660519 500
660 or more and under 711545 200
711 or more and under 762579 500
762 or more and under 863659 900
863 or more and under 914703 500
914 or more and under 965748 000
965 or more and under 1 016805 600
1 016 or more and under 1 066864 200
1 066 or more and under 1 219922 000
1 219 and more1 082 500
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 297/2020, effective December 21, 2020.

Schedule B

[en. B.C. Reg. 282/2019, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
219 or more and under 273125 700
273 or more and under 323139 900
323 or more and under 355184 200
355 or more and under 406204 800
406 or more and under 457304 300
457 or more and under 508326 000
508 or more and under 558379 800
558 or more and under 609517 400
609 or more and under 660548 100
660 or more and under 711575 200
711 or more and under 762611 400
762 or more and under 863696 200
863 or more and under 914742 200
914 or more and under 965789 100
965 or more and under 1 016849 900
1 016 or more and under 1 066911 700
1 066 or more and under 1 219972 700
1 219 and more1 142 000
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 312/2021, effective December 1, 2021.

Schedule B

[en. B.C. Reg. 297/2020, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
219 or more and under 273128 200
273 or more and under 323142 700
323 or more and under 355187 900
355 or more and under 406208 900
406 or more and under 457310 400
457 or more and under 508332 500
508 or more and under 558387 400
558 or more and under 609527 700
609 or more and under 660559 100
660 or more and under 711586 700
711 or more and under 762623 600
762 or more and under 863710 100
863 or more and under 914757 000
914 or more and under 965804 900
965 or more and under 1 016866 900
1 016 or more and under 1 066929 900
1 066 or more and under 1 219992 200
1 219 and more1 164 800
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 258/2022, effective December 1, 2022.

Schedule B

[en. B.C. Reg. 312/2021, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
219 or more and under 273134 600
273 or more and under 323149 800
323 or more and under 355197 300
355 or more and under 406219 300
406 or more and under 457325 900
457 or more and under 508349 100
508 or more and under 558406 800
558 or more and under 609554 100
609 or more and under 660587 100
660 or more and under 711616 000
711 or more and under 762654 800
762 or more and under 863745 600
863 or more and under 914794 900
914 or more and under 965845 100
965 or more and under 1 016910 200
1 016 or more and under 1 066976 400
1 066 or more and under 1 2191 041 800
1 219 and more1 223 000
For pipelines with outside diameter less than 219 mm, use Schedule A

 Schedule B BEFORE re-enacted by BC Reg 251/2023, effective December 1, 2023.

Schedule B

[en. B.C. Reg. 258/2022, s. 3.]

Outside Diameter of Pipe
(mm)
Rate per Kilometre
($)
219 or more and under 273146 700
273 or more and under 323163 300
323 or more and under 355215 100
355 or more and under 406239 000
406 or more and under 457355 200
457 or more and under 508380 500
508 or more and under 558443 400
558 or more and under 609604 000
609 or more and under 660639 900
660 or more and under 711671 400
711 or more and under 762713 700
762 or more and under 863812 700
863 or more and under 914866 400
914 or more and under 965921 200
965 or more and under 1 016992 100
1 016 or more and under 1 0661 064 300
1 066 or more and under 1 2191 135 600
1 219 and more1 333 100
For pipelines with outside diameter less than 219 mm, use Schedule A