Definitions

1   In this regulation:

"access line" means an individual capacity line circuit including associated cables, towers, poles and wires directly connecting a customer with a central telephone office;

"fibre optics cable" means the portion of a fibre optics system between a transmitting and receiving unit and the next transmitting and receiving unit in that system, but does not include an access line;

"fibre optics system" means a system of cables together with the lines, towers, poles and wires associated with those cables used for communications by means of light guide, optical wave guide or other fibre optic technology;

"September 30" means September 30 in the year preceding the year for which the assessment roll or revised assessment roll is completed;

"subscriber" means

(a) a household of persons, whether occupying a single unit or a multiple unit residence to which cable television or data telecommunication services are provided directly or indirectly, or

(b) the owner or operator of a hotel, hospital, nursing home or other commercial or institutional premises to which cable television or data telecommunication services are provided;

"subscriber drop" means the equipment or facilities used for the distribution of cable television programming or data telecommunication services distributed on its basic band from the point at which these services are diverted from the distribution system to a television receiver, FM receiver, channel converter or other terminal device in a subscriber's household or premises for the exclusive benefit of that subscriber;

"tower" means a tower of a telecommunications corporation, unless the value of that tower has been included in the rates set out in section 3 or section 9.

[en. B.C. Reg. 295/89, s. 2; am. B.C. Regs. 412/93, s. 1; 460/94, s. 1; 302/95, s. 1; 482/95, s. 1; 500/95, s. 1; 416/97, s. 1; 421/98, s. 1; 283/2001, s. 1; 501/2003, s. 1; 362/2006, s. 1.]

Application

2   This regulation must be used for determinations of value for the purposes of assessment for the 2024 and subsequent taxation years.

[en. B.C. Reg. 287/90, s. 1; am. B.C. Regs. 504/92, s. 2; 412/93, s. 2; 460/94, s. 2; 482/95, s. 2; 353/96, s. 1; 416/97, s. 1; 421/98, s. 2; 426/99, s. 1; 316/2000, s. 1; 283/2001, s. 2; 363/2002, s. 1; 501/2003, s. 2; 553/2004, s. 1; 377/2005, s. 1; 362/2006, s. 2; 352/2007, s. 1; 374/2010, s. 1; 223/2011, s. 1; 391/2012, s. 1; 254/2013, s. 1; 231/2014, s. 1; 262/2015, s. 1; 315/2016, s. 1; 246/2017, s. 1; 284/2018, s. 1; 284/2019, s. 1; 300/2020, s. 1; 315/2021, s. 1; 261/2022, s. 1; 253/2023, s. 1.]

Telephone

3   The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation must be determined using the rate of $597 per access line.

[en. B.C. Reg. 287/90, s. 2; am. B.C. Regs. 504/92, s. 3; 412/93, s. 3; 353/96, s. 2; 426/99, s. 2; 316/2000, s. 2; 501/2003, s. 3; 553/2004, s. 3; 377/2005, s. 2; 375/2006; 352/2007, s. 2; 374/2010, s. 2; 223/2011, s. 2; 391/2012, s. 2; 254/2013, s. 2; 231/2014, s. 2; 262/2015, s. 2; 315/2016, s. 2; 246/2017, s. 2; 284/2018, s. 2; 284/2019, s. 2; 300/2020, s. 2; 315/2021, s. 2; 261/2022, s. 2; 253/2023, s. 2.]

Repealed

3.1   Repealed. [B.C. Reg. 374/2010, s. 3.]

Fibre optics cable

4   (1) Repealed. [B.C. Reg. 54/2007, s. 2.]

(2) The actual value of a fibre optics cable, unless section 9 applies, is determined using the rates set out in Tables 1 to 4.

[en. B.C. Reg. 283/2001, s. 3; am. B.C. Regs. 363/2002, s. 2; 501/2003, ss. 4 and 5; 553/2004, ss. 3 and 4; 377/2005, s. 3; 362/2006, s. 3; 54/2007, s. 2; 352/2007, s. 3; 374/2010, s. 4; 223/2011, s. 3; 391/2012, s. 3; 254/2013, s. 3; 231/2014, s. 3; 262/2015, s. 3; 315/2016, s. 3; 246/2017, s. 3; 284/2018, s. 3; 284/2019, s. 3; 300/2020, s. 3; 315/2021, s. 3; 261/2022, s. 3; 253/2023, s. 3.]

Repealed

4.1   Repealed. [B.C. Reg. 54/2007, s. 3.]

Repealed

5   Repealed. [B.C. Reg. 501/2003, s. 6.]

Repealed

6   Repealed. [B.C. Reg. 362/2006, s. 4.]

Rate for abandoned telecommunications cable

7   (1) Where, in respect of a telecommunications cable referred to in section 21 (1) (a) of the Assessment Act,

(a) a senior executive of the corporation provides the assessment authority with documentation certifying that the cable has been properly abandoned, and

(b) the telecommunications cable 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 telecommunications cable must be determined using a rate of $1.

(2) In respect of a telecommunications cable referred to in section 21 (1) (a) of the Assessment Act, which has dark fibre optic strands, and for which

(a) a senior executive of the corporation provides the assessment authority with documentation certifying which of those strands have been dark for a period of one year or more, and

(b) there is no rate otherwise provided in this regulation for the dark portions of that cable,

the valuation rate for each such cable is the total of

(c) 10% of the rate that would have applied to that fibre strand if it had been lit, for each dark fibre strand in the cable,

(d) the rate for each lit fibre strand in the cable, and

(e) the installation cost for the cable.

[en. B.C. Reg. 504/92, s. 6; am. B.C. Regs. 501/2003, s. 7; 300/2007, s. 4; 315/2016, s. 4.]

Cables under construction

8   Where a fibre optics cable, of a telecommunications corporation referred to in section 21 (1) (a) of the Assessment Act, is under construction, the assessor must determine the percentage complete as of October 31 and the actual value of the line must be determined by applying the percentage complete to the rate prescribed for that class.

[en. B.C. Reg. 412/93, s. 6; am. B.C. Reg. 315/2016, s. 4.]

Cable television

9   The actual value of the lines, cables and wires, including fibre optics cable, of a cable television corporation is determined using the rate of $470 per subscriber drop.

[en. B.C. Reg. 482/95, s. 5; am. B.C. Regs. 316/2000, s. 4; 501/2003, s. 8; 553/2004, s. 5; 377/2005, s. 4; 362/2006, s. 5; 374/2010, s. 5; 223/2011, s. 4; 391/2012, s. 4; 231/2014, s. 4; 262/2015, s. 4; 315/2016, s. 5; 246/2017, s. 4; 284/2018, s. 4; 284/2019, s. 4; 300/2020, s. 4; 315/2021, s. 4; 261/2022, s. 4; 253/2023, s. 4.]

Repealed

9.1   Repealed. [B.C. Reg. 54/2007, s. 4.]

Towers

10   The actual value of a tower is determined using the rates set out in Appendix A.

[en. B.C. Reg. 421/98, s. 4; am. B.C. Regs. 377/2005, s. 6; 374/2010, s. 6.]

Repealed

11   Repealed. [B.C. Reg. 362/2006, s. 6.]

Repealed

11.1   Repealed. [B.C. Reg. 300/2020, s. 5.]

Notification dates

12   Any notification to be provided to the assessment authority under this regulation must be provided by October 31 in any year to be effective for the following tax year.

[en. B.C. Reg. 501/2003, s. 9; am. B.C. Reg. 300/2007, s. 4.]