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"Point in Time" Regulation Content

Assessment Act

Telecommunications Corporations Valuation Regulation

B.C. Reg. 226/86

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 2 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 3.1 December 17, 2010
Section 4 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 7 December 19, 2016
Section 8 December 19, 2016
Section 9 December 17, 2010
December 5, 2011
December 7, 2012
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 10 December 17, 2010
Section 11.1 December 10, 2014
December 20, 2017
December 21, 2020
Appendix 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

 Section 2 BEFORE re-enacted by BC Reg 374/2010, effective December 17, 2010.

 Application

2  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. 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.]

 Section 2 BEFORE amended by BC Reg 223/2011, effective December 5, 2011.

 Application

2  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. 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.]

 Section 2 BEFORE amended by BC Reg 391/2012, effective December 7, 2012.

 Application

2  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. 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.]

 Section 2 BEFORE amended by BC Reg 254/2013, effective December 11, 2013.

 Application

2  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. 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, Sch. s. 1.]

 Section 2 BEFORE amended by BC Reg 231/2014, effective December 10, 2014.

Application

2   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. 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, Sch. s. 1; 254/2013, s. 1.]

 Section 2 BEFORE amended by BC Reg 262/2015, effective December 23, 2015.

Application

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

 Section 2 BEFORE amended by BC Reg 315/2016, effective December 19, 2016.

Application

2   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. 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, Sch. s. 1; 254/2013, s. 1; 231/2014, s. 1; 262/2015, s. 1.]

 Section 2 BEFORE amended by BC Reg 246/2017, effective December 20, 2017.

Application

2   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. 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, Sch. s. 1; 254/2013, s. 1; 231/2014, s. 1; 262/2015, s. 1; 315/2016, s. 1.]

 Section 2 BEFORE amended by BC Reg 284/2018, effective December 14, 2018.

Application

2   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. 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, Sch. s. 1; 254/2013, s. 1; 231/2014, s. 1; 262/2015, s. 1; 315/2016, s. 1; 246/2017, s. 1.]

 Section 2 BEFORE amended by BC Reg 284/2019, effective December 18, 2019.

Application

2   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. 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.]

 Section 2 BEFORE amended by BC Reg 300/2020, effective December 21, 2020.

Application

2   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. 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.]

 Section 2 BEFORE amended by BC Reg 315/2021, effective December 1, 2021.

Application

2   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. 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.]

 Section 2 BEFORE amended by BC Reg 261/2022, effective December 1, 2022.

Application

2   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. 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.]

 Section 2 BEFORE amended by BC Reg 253/2023, effective December 1, 2023.

Application

2   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. 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.]

 Section 3 BEFORE re-enacted by BC Reg 374/2010, effective December 17, 2010.

 Telephone

3  The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $386 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.]

 Section 3 BEFORE amended by BC Reg 223/2011, effective December 5, 2011.

 Telephone

3  The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $410 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.]

 Section 3 BEFORE amended by BC Reg 391/2012, effective December 7, 2012.

 Telephone

3  The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $422 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.]

 Section 3 BEFORE amended by BC Reg 254/2013, effective December 11, 2013.

 Telephone

3  The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $431 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, Sch. s. 2.]

 Section 3 BEFORE amended by BC Reg 231/2014, effective December 10, 2014.

Telephone

3   The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $444 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, Sch. s. 2; 254/2013, s. 2.]

 Section 3 BEFORE amended by BC Reg 262/2015, effective December 23, 2015.

Telephone

3   The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $458 per access line.

 Section 3 BEFORE amended by BC Reg 315/2016, effective December 19, 2016.

Telephone

3   The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $471 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, Sch. s. 2; 254/2013, s. 2; 231/2014, s. 2; 262/2015, s. 2.]

 Section 3 BEFORE amended by BC Reg 246/2017, effective December 20, 2017.

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 $483 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, Sch. s. 2; 254/2013, s. 2; 231/2014, s. 2; 262/2015, s. 2; 315/2016, s. 2.]

 Section 3 BEFORE amended by BC Reg 284/2018, effective December 14, 2018.

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 $493 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, Sch. s. 2; 254/2013, s. 2; 231/2014, s. 2; 262/2015, s. 2; 315/2016, s. 2; 246/2017, s. 2.]

 Section 3 BEFORE amended by BC Reg 284/2019, effective December 18, 2019.

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 $501 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.]

 Section 3 BEFORE amended by BC Reg 300/2020, effective December 21, 2020.

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 $511 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.]

 Section 3 BEFORE amended by BC Reg 315/2021, effective December 1, 2021.

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 $529 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.]

 Section 3 BEFORE amended by BC Reg 261/2022, effective December 1, 2022.

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 $549 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.]

 Section 3 BEFORE amended by BC Reg 253/2023, effective December 1, 2023.

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 $572 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.]

 Section 3.1 BEFORE repealed by BC Reg 374/2010, effective December 17, 2010.

 2006 taxation year

3.1  Despite section 2, the actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall, for the 2006 taxation year, be determined using the rate of $371 per access line.

[en. B.C. Reg. 54/2007, s. 1.]

 Section 4 (2), tables 1 and 3 BEFORE re-enacted by BC Reg 374/2010, effective December 17, 2010.

(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.

Table 1 — Base Fibre Costs
Fibre CountSingle ArmouredDouble ArmouredAerialSubmarine
 $ per Kilometre$ per Kilometre$ per Kilometre$ per Kilometre
0 to 6 Fibres$470$710$470$3 560
7 to 12 Fibres$470$710$470$4 510
13 to 24 Fibres$710$950$710$5 700
25 to 48 Fibres$950$1 420$1 180$6 890
49 to 96 Fibres$1 900$2 370$2 130$8 550
97 to 144 Fibres$2 850$3 320$3 080 
145 to 216 Fibres$4 270$4 750$4 510 
217 to 288 Fibres$5 460$5 940$5 700 
289 to 432 Fibres$8 310   
433 to 864 Fibres$16 630   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$5 730
Ploughed cable no conduit$8 920
Ploughed cable and 2 conduits$11 940
Pulled through existing conduit$5 090
Submarine$17 220
Trenched cable and 2 conduits$24 220
Trenched 2 conduits no cable$20 170
Ploughed 2 conduits no cable$9 200
Conduit$1 020
Submarine mobilization charge$3 330

 Section 4 (2), Tables 1 and 3 BEFORE amended by BC Reg 223/2011, effective December 5, 2011.

Table 1 — Base Fibre Costs
Fibre CountSingle ArmouredDouble ArmouredAerialSubmarine
 $ per Kilometre$ per Kilometre$ per Kilometre$ per Kilometre
0 to 6 Fibres$430$650$430$3 270
7 to 12 Fibres$430$650$430$4 140
13 to 24 Fibres$650$870$650$5 240
25 to 48 Fibres$870$1 300$1 080$6 330
49 to 96 Fibres$1 740$2 180$1 950$7 860
97 to 144 Fibres$2 620$3 050$2 830 
145 to 216 Fibres$3 920$4 370$4 140 
217 to 288 Fibres$5 020$5 460$5 240 
289 to 432 Fibres$7 640   
433 to 864 Fibres$15 290   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$6 080
Ploughed cable no conduit$9 460
Ploughed cable and 2 conduits$12 350
Pulled through existing conduit$5 300
Submarine$17 900
Trenched cable and 2 conduits$25 060
Trenched 2 conduits no cable$21 230
Ploughed 2 conduits no cable$9 710
Conduit$940
Submarine mobilization charge$3 800

 Section 4 (2), Tables 1 and 3 BEFORE amended by BC Reg 391/2012, effective December 7, 2012.

Table 1 — Base Fibre Costs
Fibre CountSingle ArmouredDouble ArmouredAerialSubmarine
 $ per Kilometre$ per Kilometre$ per Kilometre$ per Kilometre
0 to 6 Fibres$440$670$440$3 370
7 to 12 Fibres$440$670$440$4 260
13 to 24 Fibres$670$900$670$5 400
25 to 48 Fibres$900$1 340$1 110$6 520
49 to 96 Fibres$1 790$2 250$2 010$8 100
97 to 144 Fibres$2 700$3 140$2 910 
145 to 216 Fibres$4 040$4 500$4 260 
217 to 288 Fibres$5 170$5 620$5 400 
289 to 432 Fibres$7 870   
433 to 864 Fibres$15 750   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$6 250
Ploughed cable no conduit$9 720
Ploughed cable and 2 conduits$12 680
Pulled through existing conduit$5 440
Submarine$18 400
Trenched cable and 2 conduits$25 740
Trenched 2 conduits no cable$21 800
Ploughed 2 conduits no cable$9 990
Conduit$970
Submarine mobilization charge$3 910

 Section 4 (2), Tables 1 and 3 BEFORE amended by BC Reg 254/2013, effective December 11, 2013.

Table 1 — Base Fibre Costs
Fibre CountSingle ArmouredDouble ArmouredAerialSubmarine
 $ per Kilometre$ per Kilometre$ per Kilometre$ per Kilometre
0 to 6 Fibres$450$690$450$3 470
7 to 12 Fibres$450$690$450$4 390
13 to 24 Fibres$690$930$690$5 560
25 to 48 Fibres$930$1 380$1 140$6 720
49 to 96 Fibres$1 840$2 320$2 070$8 340
97 to 144 Fibres$2 780$3 230$3 000 
145 to 216 Fibres$4 160$4 640$4 390 
217 to 288 Fibres$5 330$5 790$5 560 
289 to 432 Fibres$8 110   
433 to 864 Fibres$16 220   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$6 400
Ploughed cable no conduit$9 960
Ploughed cable and 2 conduits$12 990
Pulled through existing conduit$5 570
Submarine$18 860
Trenched cable and 2 conduits$26 380
Trenched 2 conduits no cable$22 340
Ploughed 2 conduits no cable$10 240
Conduit$990
Submarine mobilization charge$4 000

 Section 4 (2), Tables, 1, 3 and 4 BEFORE amended by BC Reg 231/2014, effective December 10, 2014.

Table 1 — Base Fibre Costs
Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 Fibres$450$700$450$3 500
7 to 12 Fibres$450$700$450$4 430
13 to 24 Fibres$700$940$700$5 620
25 to 48 Fibres$940$1 390$1 150$6 790
49 to 96 Fibres$1 860$2 340$2 090$8 420
97 to 144 Fibres$2 810$3 260$3 030 
145 to 216 Fibres$4 200$4 690$4 430 
217 to 288 Fibres$5 380$5 850$5 620 
289 to 432 Fibres$8 190   
433 to 864 Fibres$16 380   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$6 560
Ploughed cable no conduit$10 210
Ploughed cable and 2 conduits$13 310
Pulled through existing conduit$5 710
Submarine$19 330
Trenched cable and 2 conduits$27 040
Trenched 2 conduits no cable$22 900
Ploughed 2 conduits no cable$10 500
Conduit$1 010
Submarine mobilization charge$4 000
Table 4 — Location Multiplier
DescriptionMultiplier
Rural1.00
Submarine1.00
Suburban2.30
Suburban pulled through existing conduit1.70
Urban7.70
Urban pulled through existing conduit3.25
Extra conduit with fibre1.00

 Section 4 (2), Tables 1 and 3 BEFORE amended by BC Reg 262/2015, effective December 23, 2015.

Table 1 — Base Fibre Costs
Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 Fibres$300$450$300$2 200
7 to 12 Fibres$600$900$600$5 800
13 to 24 Fibres$700$950$700$5 950
25 to 48 Fibres$1 000$1 450$1 200$7 200
49 to 96 Fibres$1 700$2 150$1 900$7 750
97 to 144 Fibres$2 050$2 400$2 250 
145 to 216 Fibres$2 400$2 700$2 550 
217 to 288 Fibres$3 750$4 050$3 900 
289 to 432 Fibres$5 350   
433 to 864 Fibres$10 050   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$4 760
Ploughed cable no conduit$6 150
Ploughed cable and 2 conduits$8 500
Pulled through existing conduit$3 200
Submarine$24 090
Trenched cable and 2 conduits$34 000
Trenched 2 conduits no cable$30 000
Ploughed 2 conduits no cable$7 710
Conduit$2 170
Submarine mobilization charge$4 000

 Section 4 (2), Tables 1 and 3 BEFORE amended by BC Reg 315/2016, effective December 19, 2016.

Table 1 — Base Fibre Costs
Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 Fibres$280$420$280$2 090
7 to 12 Fibres$570$850$570$5 510
13 to 24 Fibres$660$900$660$5 650
25 to 48 Fibres$950$1 370$1 140$6 840
49 to 96 Fibres$1 610$2 040$1 800$7 360
97 to 144 Fibres$1 940$2 280$2 130 
145 to 216 Fibres$2 280$2 560$2 420 
217 to 288 Fibres$3 560$3 840$3 700 
289 to 432 Fibres$5 080   
433 to 864 Fibres$9 540   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$4 870
Ploughed cable no conduit$6 290
Ploughed cable and 2 conduits$8 700
Pulled through existing conduit$3 270
Submarine$30 710
Trenched cable and 2 conduits$43 733
Trenched 2 conduits no cable$40 194
Ploughed 2 conduits no cable$7 890
Conduit$2 220
Submarine mobilization charge$4 090

 Section 4 (2), tables 1 and 3 BEFORE amended by BC Reg 246/2017, effective December 20, 2017.

Table 1 — Base Fibre Costs
Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 Fibres$290$430$290$2 150
7 to 12 Fibres$590$880$590$5 680
13 to 24 Fibres$680$930$680$5 820
25 to 48 Fibres$980$1 410$1 170$7 050
49 to 96 Fibres$1 660$2 100$1 850$7 580
97 to 144 Fibres$2 000$2 350$2 190 
145 to 216 Fibres$2 350$2 640$2 490 
217 to 288 Fibres$3 670$3 960$3 810 
289 to 432 Fibres$5 230   
433 to 864 Fibres$9 830   
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial$4 940
Ploughed cable no conduit$6 380
Ploughed cable and 2 conduits$8 830
Pulled through existing conduit$3 320
Submarine$37 950
Trenched cable and 2 conduits$54 520
Trenched 2 conduits no cable$52 200
Ploughed 2 conduits no cable$8 000
Conduit$2 250
Submarine mobilization charge$4 150

 Section 4 (2), Table 3 BEFORE amended by BC Reg 284/2018, effective December 14, 2018.

Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial5 010
Ploughed cable no conduit6 470
Ploughed cable and 2 conduits8 950
Pulled through existing conduit3 370
Submarine38 470
Trenched cable and 2 conduits55 270
Trenched 2 conduits no cable52 920
Ploughed 2 conduits no cable8 110
Conduit2 280
Submarine mobilization charge4 210

 Section 4 (2), tables 1 and 3 BEFORE amended by BC Reg 284/2019, effective December 18, 2019.

Table 1 — Base Fibre Costs
Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 fibres3004403002 210
7 to 12 fibres6109106105 850
13 to 24 fibres7009607005 990
25 to 48 fibres1 0101 4501 2107 260
49 to 96 fibres1 7102 1601 9107 810
97 to 144 fibres2 0602 4202 260
145 to 216 fibres2 4202 7202 560
217 to 288 fibres3 7804 0803 920
289 to 432 fibres5 390
433 to 864 fibres10 120
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial5 090
Ploughed cable no conduit6 580
Ploughed cable and 2 conduits9 100
Pulled through existing conduit3 430
Submarine39 110
Trenched cable and 2 conduits56 200
Trenched 2 conduits no cable53 810
Ploughed 2 conduits no cable8 250
Conduit2 320
Submarine mobilization charge4 280

 Section 4 (2), tables 1 and 3 BEFORE amended by BC Reg 300/2020, effective December 21, 2020.

Table 1 — Base Fibre Costs
Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 fibres3004403002 230
7 to 12 fibres6209206205 910
13 to 24 fibres7109707106 050
25 to 48 fibres1 0201 4601 2207 330
49 to 96 fibres1 7302 1801 9307 890
97 to 144 fibres2 0802 4402 280
145 to 216 fibres2 4402 7502 590
217 to 288 fibres3 8204 1203 960
289 to 432 fibres5 440
433 to 864 fibres10 220
Table 3 — Base Installation Costs
Installation Type$ per Kilometre
Aerial5 190
Ploughed cable no conduit6 710
Ploughed cable and 2 conduits9 290
Pulled through existing conduit3 500
Submarine39 910
Trenched cable and 2 conduits57 350
Trenched 2 conduits no cable54 910
Ploughed 2 conduits no cable8 420
Conduit2 370
Submarine mobilization charge4 370

 Section 4 (2), tables 1 and 3 BEFORE amended by BC Reg 315/2021, effective December 1, 2021.

Table 1 — Base Fibre Costs

Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 fibres3104603102 330
7 to 12 fibres6509606506 180
13 to 24 fibres7401 0107406 320
25 to 48 fibres1 0701 5301 2707 660
49 to 96 fibres1 8102 2802 0208 250
97 to 144 fibres2 1702 5502 380
145 to 216 fibres2 5502 8702 710
217 to 288 fibres3 9904 3104 140
289 to 432 fibres5 680
433 to 864 fibres10 680

Table 3 — Base Installation Costs

Installation Type$ per Kilometre
Aerial5 350
Ploughed cable no conduit6 910
Ploughed cable and 2 conduits9 570
Pulled through existing conduit3 610
Submarine41 130
Trenched cable and 2 conduits59 100
Trenched 2 conduits no cable56 580
Ploughed 2 conduits no cable8 680
Conduit2 440
Submarine mobilization charge4 500

 Section 4 (2), tables 1 and 3 BEFORE amended by BC Reg 261/2022, effective December 1, 2022.

Table 1 — Base Fibre Costs

Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 fibres3204803202 440
7 to 12 fibres6801 0106806 470
13 to 24 fibres7801 0607806 620
25 to 48 fibres1 1201 6001 3308 020
49 to 96 fibres1 9002 3902 1208 640
97 to 144 fibres2 2702 6702 490
145 to 216 fibres2 6703 0102 840
217 to 288 fibres4 1804 5104 340
289 to 432 fibres5 950
433 to 864 fibres11 190

Table 3 — Base Installation Costs

Installation Type$ per Kilometre
Aerial5 470
Ploughed cable no conduit7 060
Ploughed cable and 2 conduits9 780
Pulled through existing conduit3 690
Submarine42 030
Trenched cable and 2 conduits60 390
Trenched 2 conduits no cable57 810
Ploughed 2 conduits no cable8 870
Conduit2 490
Submarine mobilization charge4 600

 Section 4 (2), tables 1 and 3 BEFORE amended by BC Reg 253/2023, effective December 1, 2023.

Table 1 — Base Fibre Costs

Fibre CountSingle Armoured
$ per Kilometre
Double Armoured
$ per Kilometre
Aerial
$ per Kilometre
Submarine
$ per Kilometre
0 to 6 fibres3405103402 580
7 to 12 fibres7201 0707206 850
13 to 24 fibres8301 1208307 000
25 to 48 fibres1 1901 6901 4108 490
49 to 96 fibres2 0102 5302 2409 140
97 to 144 fibres2 4002 8302 630
145 to 216 fibres2 8303 1803 010
217 to 288 fibres4 4204 7704 590
289 to 432 fibres6 300
433 to 864 fibres11 840

Table 3 — Base Installation Costs

Installation Type$ per Kilometre
Aerial5 670
Ploughed cable no conduit7 320
Ploughed cable and 2 conduits10 140
Pulled through existing conduit3 820
Submarine43 560
Trenched cable and 2 conduits62 580
Trenched 2 conduits no cable59 910
Ploughed 2 conduits no cable9 190
Conduit2 580
Submarine mobilization charge4 770

 Section 7 (1) BEFORE amended by BC Reg 315/2016, effective December 19, 2016.

(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 shall be determined using a rate of $1.

 Section 8 BEFORE amended by BC Reg 315/2016, effective December 19, 2016.

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 shall determine the percentage complete as of October 31 and the actual value of the line shall be determined by applying the percentage complete to the rate prescribed for that class.

[en. B.C. Reg. 412/93, s. 6.]

 Section 9 BEFORE re-enacted by BC Reg 374/2010, effective December 17, 2010.

 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 $195 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.]

 Section 9 BEFORE amended by BC Reg 223/2011, effective December 5, 2011.

 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 $203 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.]

 Section 9 BEFORE amended by BC Reg 391/2012, effective December 7, 2012.

 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 $211 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.]

 Section 9 BEFORE amended by BC Reg 231/2014, effective December 10, 2014.

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 $218 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, Sch. s. 4.]

 Section 9 BEFORE amended by BC Reg 262/2015, effective December 23, 2015.

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 $260 per subscriber drop.

 Section 9 BEFORE amended by BC Reg 315/2016, effective December 19, 2016.

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 $310 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, Sch. s. 4; 231/2014, s. 4; 262/2015, s. 4.]

 Section 9 BEFORE amended by BC Reg 246/2017, effective December 20, 2017.

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 $371 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, Sch. s. 4; 231/2014, s. 4; 262/2015, s. 4; 315/2016, s. 5.]

 Section 9 BEFORE amended by BC Reg 284/2018, effective December 14, 2018.

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 $376 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, Sch. s. 4; 231/2014, s. 4; 262/2015, s. 4; 315/2016, s. 5; 246/2017, s. 4.]

 Section 9 BEFORE amended by BC Reg 284/2019, effective December 18, 2019.

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 $382 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.]

 Section 9 BEFORE amended by BC Reg 300/2020, effective December 21, 2020.

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 $390 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.]

 Section 9 BEFORE amended by BC Reg 315/2021, effective December 1, 2021.

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 $407 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.]

 Section 9 BEFORE amended by BC Reg 261/2022, effective December 1, 2022.

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 $406 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.]

 Section 9 BEFORE amended by BC Reg 253/2023, effective December 1, 2023.

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 $435 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.]

 Section 10 BEFORE re-enacted by BC Reg 374/2010, effective December 17, 2010.

 Towers

10  The actual value of a tower is determined using the rates set out in Appendix A and, the assessment commissioner being of the opinion that the rates for valuing improvements under Appendix A of this regulation have changed substantially for the 2006 tax year from the rates for the 2005 tax year, the rates that would have been in effect for the 2006 tax year will be phased in equally over 3 years.

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

 Section 11.1 was enacted by BC Reg 231/2014, effective December 10, 2014.

 Section 11.1 BEFORE re-enacted by BC Reg 246/2017, effective December 20, 2017.

Phase-in rates

11.1   Pursuant to section 21 (4.1) of the Assessment Act, the assessment authority, being of the opinion that the rates for valuing improvements under sections 4 (2) and 9 of the regulation have changed substantially for the 2015 taxation year from the rates for the 2014 taxation year, the rate that would have been in effect for the 2015 taxation year will be phased in equally over 3 years.

[en. B.C. Reg. 231/2014, s. 5.]

 Section 11.1 BEFORE repealed by BC Reg 300/2020, effective December 21, 2020.

Phase-in of rates

11.1   For the purposes of section 21 (4.1) of the Assessment Act, the rates referred to in section 10 of this regulation, that would be used to determine the actual value of a tower for the 2018 taxation year, are to be phased in equally over 3 years.

[en. B.C. Reg. 246/2017, s. 5.]

 Appendix A BEFORE re-enacted by BC Reg 374/2010, effective December 17, 2010.

Appendix A

[en. B.C. Reg. 362/2007, s. 4.]

Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
GUYED TOWERS (Triangular Base)
Low Cost Guyed Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
and
over
       
11" and under side dimension$80$80$80$90$90$100$100~~~~~~~
12" to 14" side dimension$90$90$90$100$100$110$120~~~~~~~
15" to 17" side dimension$120$120$120$120$130$130$130~~~~~~~
18" to 23" side dimension$140$130$130$140$140$150$160~~~~~~~
24" to 29" side dimension$160$160$160$170$170$180$190~~~~~~~
30" and over side dimension$210$200$200$200$210$220$230~~~~~~~
Guyed Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
11" and under side dimension$110$140$150$160$160$170$170$170$180$180$180$180$180$180
12" to 14" side dimension$130$160$180$190$200$200$210$210$210$210$220$220$220$220
15" to 17" side dimension$190$210$220$230$230$240$240$240$240$240$240$240$250$250
18" to 23" side dimension$220$240$240$250$250$250$250$260$260$260$260$260$260$260
24" to 29" side dimension$290$300$310$310$320$320$320$330$330$330$340$340$340$340
30" to 35" side dimension$330$360$370$380$380$390$390$390$390$400$400$400$400$400
36" to 39" side dimension$380$410$420$430$440$440$440$440$450$450$450$450$450$450
40" to 47" side dimension$440$460$460$460$470$470$470$470$470$470$470$470$470$470
48" to 53" side dimension$500$520$540$540$550$550$560$560$560$560$560$560$560$560
54" and over side dimension$610$610$610$610$610$610$610$620$620$620$620$620$620$630

Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.

SELF SUPPORTED TOWERS (Triangular Base)
Low Cost Self Supported Towers (Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
and
over
         
Light Weight$90$90$100$110$130~~~~~~~~~
Medium Weight$100$100$110$130$140~~~~~~~~~
Heavy Weight$160$140$150$160$170~~~~~~~~~
Self Supported Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
Light Weight — No Platform$250$210$230$260$300$350$400$440$500$550$610$660$710$770
Medium Weight — 1 Platform$300$310$350$390$440$490$530$590$630$690$740$790$850$900
Heavy Weight — 2 or 3 Platforms$350$410$460$520$570$620$680$720$780$830$870$930$970$1 030
Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
MONOPOLES
Height in Feet59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
and
over
     
Monopoles, Stepped Pole — No Platform$240$260$300$350$410$460$520$580$630~~~~~
Monopoles, Stepped Pole — 1 Platform$440$400$410$440$470$520$570$620$680~~~~~
Monopoles, Tapered Pole — No Platform$280$320$370$440$500$570$630$700$780~~~~~
Monopoles, Tapered Pole — 1 Platform$490$450$470$520$570$620$690$750$820~~~~~
Each additional platform for monopoles (regardless of tower height)$10 490
SUPPORT STRUCTURES AND CUSTOM TOWERS for Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, etc.
Structure Frame
(including foundations)
Rate per cubic foot based on the volume enclosed within the exterior members of each frame.
For passive repeaters, do not measure framing in the reflector or between reflector and support structure.
All sizes

$7.00 Per Cubic Foot

 Appendix A (part) BEFORE amended by BC Reg 223/2011, effective December 5, 2011.

Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs.
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs.

 Appendix A BEFORE re-enacted by BC Reg 391/2012, effective December 7, 2012.

Appendix A

[en. B.C. Reg. 374/2010, s. 7; am. B.C. Reg. 223/2011, s. 5.]

Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, H.S.T. and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
GUYED TOWERS (Triangular Base)
Low Cost Guyed Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
and
over
       
11" and under side dimension$80$80$80$90$90$100$100~~~~~~~
12" to 14" side dimension$90$90$90$100$100$110$130~~~~~~~
15" to 17" side dimension$130$130$130$130$140$140$140~~~~~~~
18" to 23" side dimension$150$140$140$150$150$160$170~~~~~~~
24" to 29" side dimension$170$170$170$180$180$190$200~~~~~~~
30" and over side dimension$220$210$210$210$220$230$250~~~~~~~
Guyed Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
11" and under side dimension$110$140$150$160$160$170$170$170$180$180$180$180$180$180
12" to 14" side dimension$140$170$190$200$210$210$220$220$220$220$230$230$230$230
15" to 17" side dimension$200$220$230$250$250$260$260$260$260$260$260$260$270$270
18" to 23" side dimension$230$260$260$270$270$270$270$280$280$280$280$280$280$280
24" to 29" side dimension$310$320$330$330$340$340$340$350$350$350$360$360$360$360
30" to 35" side dimension$350$390$400$410$410$420$420$420$420$430$430$430$430$430
36" to 39" side dimension$410$440$450$460$470$470$470$470$480$480$480$480$480$480
40" to 47" side dimension$470$490$490$490$510$510$510$510$510$510$510$510$510$510
48" to 53" side dimension$540$560$580$580$590$590$600$600$600$600$600$600$600$600
54" and over side dimension$660$660$660$660$660$660$660$670$670$670$670$670$670$680

Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.

SELF SUPPORTED TOWERS (Triangular Base)
Low Cost Self Supported Towers (Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
and
over
         
Light Weight$90$90$100$110$140~~~~~~~~~
Medium Weight$100$100$110$140$150~~~~~~~~~
Heavy Weight$170$150$160$170$180~~~~~~~~~
Self Supported Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
Light Weight — No Platform$270$220$250$280$320$380$430$470$540$590$660$710$770$830
Medium Weight — 1 Platform$320$330$380$420$470$530$570$640$680$740$800$850$920$970
Heavy Weight — 2 or 3 Platforms$380$440$490$560$610$670$730$780$840$900$940$1 000$1 050$1 110
Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, H.S.T. and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
MONOPOLES
Height in Feet59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
and
over
     
Monopoles, Stepped Pole — No Platform$260$280$320$380$440$490$560$620$680~~~~~
Monopoles, Stepped Pole — 1 Platform$470$430$440$470$510$560$610$670$730~~~~~
Monopoles, Tapered Pole — No Platform$300$340$400$470$540$610$680$760$840~~~~~
Monopoles, Tapered Pole — 1 Platform$530$480$510$560$610$670$740$810$890~~~~~
Each additional platform for monopoles (regardless of tower height)$11 380
SUPPORT STRUCTURES AND CUSTOM TOWERS for Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, etc.
Structure Frame
(including foundations)
Rate per cubic foot based on the volume enclosed within the exterior members of each frame.
For passive repeaters, do not measure framing in the reflector or between reflector and support structure.
All sizes

$7.00 Per Cubic Foot

 Appendix A BEFORE re-enacted by BC Reg 254/2013, effective December 11, 2013.

Appendix A

[en. B.C. Reg. 391/2012, Sch. s. 5.]

Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
GUYED TOWERS (Triangular Base)
Low Cost Guyed Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
and
over
       
11" and under side dimension$82$82$82$93$93$103$103~~~~~~~
12" to 14" side dimension$93$93$93$103$103$113$134~~~~~~~
15" to 17" side dimension$134$134$134$134$144$144$144~~~~~~~
18" to 23" side dimension$155$144$144$155$155$165$175~~~~~~~
24" to 29" side dimension$175$175$175$185$185$196$206~~~~~~~
30" and over side dimension$227$216$216$216$227$237$258~~~~~~~
Guyed Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
11" and under side dimension$113$155$165$175$175$185$185$185$196$196$196$196$196$196
12" to 14" side dimension$144$175$196$206$216$216$227$227$227$227$237$237$237$237
15" to 17" side dimension$206$227$237$258$258$268$268$268$268$268$268$268$278$278
18" to 23" side dimension$237$268$268$278$278$278$278$288$288$288$288$288$288$288
24" to 29" side dimension$319$330$340$340$350$350$350$361$361$361$371$371$371$371
30" to 35" side dimension$361$402$412$422$422$433$433$433$433$443$443$443$443$443
36" to 39" side dimension$422$453$464$474$484$484$484$484$494$494$494$494$494$494
40" to 47" side dimension$484$505$505$505$525$525$525$525$525$525$525$525$525$525
48" to 53" side dimension$556$577$597$597$608$608$618$618$618$618$618$618$618$618
54" and over side dimension$680$680$680$680$680$680$680$690$690$690$690$690$690$700

Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.

SELF SUPPORTED TOWERS (Triangular Base)
Low Cost Self Supported Towers (Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
and
over
         
Light Weight$93$93$103$113$144~~~~~~~~~
Medium Weight$103$103$113$144$155~~~~~~~~~
Heavy Weight$175$155$165$175$185~~~~~~~~~
Self Supported Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
Light Weight — No Platform$278$227$258$288$330$391$443$484$556$608$680$731$793$855
Medium Weight — 1 Platform$330$340$391$433$484$546$587$659$700$762$824$876$948$999
Heavy Weight — 2 or 3 Platforms$391$453$505$577$628$690$752$803$865$927$968$1 030$1 082$1 143
Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
MONOPOLES
Height in Feet59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
and
over
     
Monopoles, Stepped Pole — No Platform$268$288$330$391$453$505$577$639$700~~~~~
Monopoles, Stepped Pole — 1 Platform$484$443$453$484$525$577$628$690$752~~~~~
Monopoles, Tapered Pole — No Platform$309$350$412$484$556$628$700$783$865~~~~~
Monopoles, Tapered Pole — 1 Platform$546$494$525$577$628$690$762$834$917~~~~~
Each additional platform for monopoles (regardless of tower height)$11 721
SUPPORT STRUCTURES AND CUSTOM TOWERS for Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, etc.
Structure Frame
(including foundations)
Rate per cubic foot based on the volume enclosed within the exterior members of each frame.
For passive repeaters, do not measure framing in the reflector or between reflector and support structure.
All sizes

$7.00 Per Cubic Foot

 Appendix A BEFORE re-enacted by BC Reg 231/2014, effective December 10, 2014.

Appendix A

[en. B.C. Reg. 254/2013, s. 4.]

Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
GUYED TOWERS (Triangular Base)
Low Cost Guyed Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
and
over
       
11" and under side dimension$84$84$84$95$95$105$105~~~~~~~
12" to 14" side dimension$95$95$95$105$105$115$137~~~~~~~
15" to 17" side dimension$137$137$137$137$147$147$147~~~~~~~
18" to 23" side dimension$158$147$147$158$158$168$179~~~~~~~
24" to 29" side dimension$179$179$179$189$189$200$210~~~~~~~
30" and over side dimension$232$220$220$220$232$242$263~~~~~~~
Guyed Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
11" and under side dimension$115$158$168$179$179$189$189$189$200$200$200$200$200$200
12" to 14" side dimension$147$179$200$210$220$220$232$232$232$232$242$242$242$242
15" to 17" side dimension$210$232$242$263$263$273$273$273$273$273$273$273$284$284
18" to 23" side dimension$242$273$273$284$284$284$284$294$294$294$294$294$294$294
24" to 29" side dimension$325$337$347$347$357$357$357$368$368$368$378$378$378$378
30" to 35" side dimension$368$410$420$430$430$442$442$442$442$452$452$452$452$452
36" to 39" side dimension$430$462$473$483$494$494$494$494$504$504$504$504$504$504
40" to 47" side dimension$494$515$515$515$536$536$536$536$536$536$536$536$536$536
48" to 53" side dimension$567$589$609$609$620$620$630$630$630$630$630$630$630$630
54" and over side dimension$694$694$694$694$694$694$694$704$704$704$704$704$704$714

Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.

SELF SUPPORTED TOWERS (Triangular Base)
Low Cost Self Supported Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
and
over
         
Light Weight$95$95$105$115$147~~~~~~~~~
Medium Weight$105$105$115$147$158~~~~~~~~~
Heavy Weight$179$158$168$179$189~~~~~~~~~
Self Supported Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
Light Weight — No Platform$284$232$263$294$337$399$452$494$567$620$694$746$809$872
Medium Weight — 1 Platform$337$347$399$442$494$557$599$672$714$777$840$894$967$1 019
Heavy Weight — 2 or 3 Platforms$399$462$515$589$641$704$767$819$882$946$987$1 051$1 104$1 166
Communication Towers — Installed Rates Per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
MONOPOLES
Height in Feet59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
and
over
     
Monopoles, Stepped Pole — No Platform$273$294$337$399$462$515$589$652$714~~~~~
Monopoles, Stepped Pole — 1 Platform$494$452$462$494$536$589$641$704$767~~~~~
Monopoles, Tapered Pole — No Platform$315$357$420$494$567$641$714$799$882~~~~~
Monopoles, Tapered Pole — 1 Platform$557$504$536$589$641$704$777$851$935~~~~~
Each additional platform for monopoles (regardless of tower height)$11 995
SUPPORT STRUCTURES AND CUSTOM TOWERS for
Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, etc.
Structure Frame
(Including foundations)
Rate per cubic foot based on the volume enclosed within the exterior members of each frame.All sizes
For passive repeaters, do not measure framing in the reflector or between reflector and support structure.$7.00 Per Cubic Foot

 Appendix A BEFORE re-enacted by BC Reg 262/2015, effective December 23, 2015.

Appendix A

[en. B.C. Reg. 231/2014, s. 6.]

Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
GUYED TOWERS (Triangular Base)
Low Cost Guyed Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
and
over
       
11" and under side dimension$85$85$85$96$96$107$107~~~~~~~
12" to 14" side dimension$96$96$96$107$107$117$139~~~~~~~
15" to 17" side dimension$139$139$139$139$149$149$149~~~~~~~
18" to 23" side dimension$160$149$149$160$160$171$181~~~~~~~
24" to 29" side dimension$181$181$181$192$192$203$213~~~~~~~
30" and over side dimension$235$224$224$224$235$245$267~~~~~~~
Guyed Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
11" and under side dimension$117$160$171$181$181$192$192$192$203$203$203$203$203$203
12" to 14" side dimension$149$181$203$213$224$224$235$235$235$235$245$245$245$245
15" to 17" side dimension$213$235$245$267$267$277$277$277$277$277$277$277$288$288
18" to 23" side dimension$245$277$277$288$288$288$288$298$298$298$298$298$298$298
24" to 29" side dimension$330$342$352$352$362$362$362$374$374$374$384$384$384$384
30" to 35" side dimension$374$416$427$437$437$448$448$448$448$459$459$459$459$459
36" to 39" side dimension$437$469$480$491$501$501$501$501$511$511$511$511$511$511
40" to 47" side dimension$501$523$523$523$544$544$544$544$544$544$544$544$544$544
48" to 53" side dimension$576$597$618$618$629$629$640$640$640$640$640$640$640$640
54" and over side dimension$704$704$704$704$704$704$704$714$714$714$714$714$714$725

Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.

SELF SUPPORTED TOWERS (Triangular Base)
Low Cost Self Supported Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
and
over
         
Light Weight$96$96$107$117$149~~~~~~~~~
Medium Weight$107$107$117$149$160~~~~~~~~~
Heavy Weight$181$160$171$181$192~~~~~~~~~
Self Supported Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
Light Weight — No Platform$288$235$267$298$342$405$459$501$576$629$704$757$821$885
Medium Weight — 1 Platform$342$352$405$448$501$565$608$682$725$789$853$907$981$1 034
Heavy Weight — 2 or 3 Platforms$405$469$523$597$650$714$779$831$896$960$1 002$1 066$1 120$1 183
Communication Towers — Installed Rates Per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
MONOPOLES
Height in Feet59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
and
over
    
Monopoles, Stepped Pole — No Platform$277$298$342$405$469$523$597$662$725~~~~
Monopoles, Stepped Pole — 1 Platform$501$459$469$501$544$597$650$714$779~~~~
Monopoles, Tapered Pole — No Platform$320$362$427$501$576$650$725$811$896~~~~
Monopoles, Tapered Pole — 1 Platform$565$511$544$597$650$714$789$863$949~~~~
Each additional platform for monopoles (regardless of tower height)$12 135
SUPPORT STRUCTURES & CUSTOM TOWERS for
Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, Etc.
Structure Frame
(Including foundations)
Rate per cubic foot based on the volume enclosed within the exterior members of each frame.All Sizes
For passive repeaters, do not measure framing in the reflector or between reflector and support structure.$7.00 Per Cu. Ft.

 Appendix A BEFORE re-enacted by BC Reg 315/2016, effective December 19, 2016.

Appendix A

[en. B.C. Reg. 262/2015, s. 5.]

Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
GUYED TOWERS (Triangular Base)
Low Cost Guyed Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
and
over
       
11" and under side dimension$87$87$87$98$98$109$109~~~~~~~
12" to 14" side dimension$98$98$98$109$109$119$142~~~~~~~
15" to 17" side dimension$142$142$142$142$152$152$152~~~~~~~
18" to 23" side dimension$164$152$152$164$164$174$185~~~~~~~
24" to 29" side dimension$185$185$185$195$195$207$218~~~~~~~
30" and over side dimension$240$228$228$228$240$250$272~~~~~~~
Guyed Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
11" and under side dimension$119$164$174$185$185$195$195$195$207$207$207$207$207$207
12" to 14" side dimension$152$185$207$218$228$228$240$240$240$240$250$250$250$250
15" to 17" side dimension$218$240$250$272$272$283$283$283$283$283$283$283$294$294
18" to 23" side dimension$250$283$283$294$294$294$294$304$304$304$304$304$304$304
24" to 29" side dimension$337$348$359$359$370$370$370$381$381$381$392$392$392$392
30" to 35" side dimension$381$425$435$446$446$457$457$457$457$468$468$468$468$468
36" to 39" side dimension$446$478$490$501$511$511$511$511$522$522$522$522$522$522
40" to 47" side dimension$511$533$533$533$554$554$554$554$554$554$554$554$554$554
48" to 53" side dimension$587$609$630$630$642$642$653$653$653$653$653$653$653$653
54" and over side dimension$718$718$718$718$718$718$718$729$729$729$729$729$729$739

Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.

SELF SUPPORTED TOWERS (Triangular Base)
Low Cost Self Supported Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
and
over
         
Light Weight$98$98$109$119$152~~~~~~~~~
Medium Weight$109$109$119$152$164~~~~~~~~~
Heavy Weight$185$164$174$185$195~~~~~~~~~
Self Supported Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
Light Weight — No Platform$294$240$272$304$348$413$468$511$587$642$718$772$837$903
Medium Weight — 1 Platform$348$359$413$457$511$577$620$696$739$805$870$925$1 001$1 055
Heavy Weight — 2 or 3 Platforms$413$478$533$609$663$729$794$848$913$979$1 022$1 088$1 143$1 207
Communication Towers — Installed Rates Per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
MONOPOLES
Height in Feet59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
and
over
    
Monopoles, Stepped Pole — No Platform$283$304$348$413$478$533$609$675$739~~~~
Monopoles, Stepped Pole — 1 Platform$511$468$478$511$554$609$663$729$794~~~~
Monopoles, Tapered Pole — No Platform$326$370$435$511$587$663$739$827$913~~~~
Monopoles, Tapered Pole — 1 Platform$577$522$554$609$663$729$805$881$968~~~~
Each additional platform for monopoles (regardless of tower height)$12 377
SUPPORT STRUCTURES & CUSTOM TOWERS for
Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, Etc.
Structure Frame
(Including foundations)
Rate per cubic foot based on the volume enclosed within the exterior members of each frame.All Sizes
For passive repeaters, do not measure framing in the reflector or between reflector and support structure.$7.39 Per Cu. Ft.

 Appendix A BEFORE re-enacted by BC Reg 246/2017, effective December 20, 2017.

Appendix A

[en. B.C. Reg. 315/2016, s. 6.]

Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
GUYED TOWERS (Triangular Base)
Low Cost Guyed Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
and
over
       
11" and under side dimension$88$88$88$99$99$110$110~~~~~~~
12" to 14" side dimension$99$99$99$110$110$120$143~~~~~~~
15" to 17" side dimension$143$143$143$143$154$154$154~~~~~~~
18" to 23" side dimension$166$154$154$166$166$176$187~~~~~~~
24" to 29" side dimension$187$187$187$197$197$209$220~~~~~~~
30" and over side dimension$242$230$230$230$242$253$275~~~~~~~
Guyed Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
11" and under side dimension$120$166$176$187$187$197$197$197$209$209$209$209$209$209
12" to 14" side dimension$154$187$209$220$230$230$242$242$242$242$253$253$253$253
15" to 17" side dimension$220$242$253$275$275$286$286$286$286$286$286$286$297$297
18" to 23" side dimension$253$286$286$297$297$297$297$307$307$307$307$307$307$307
24" to 29" side dimension$340$351$363$363$374$374$374$385$385$385$396$396$396$396
30" to 35" side dimension$385$429$439$450$450$462$462$462$462$473$473$473$473$473
36" to 39" side dimension$450$483$495$506$516$516$516$516$527$527$527$527$527$527
40" to 47" side dimension$516$538$538$538$560$560$560$560$560$560$560$560$560$560
48" to 53" side dimension$593$615$636$636$648$648$660$660$660$660$660$660$660$660
54" and over side dimension$725$725$725$725$725$725$725$736$736$736$736$736$736$746

Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.

SELF SUPPORTED TOWERS (Triangular Base)
Low Cost Self Supported Towers
(Non-CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
and
over
         
Light Weight$99$99$110$120$154~~~~~~~~~
Medium Weight$110$110$120$154$166~~~~~~~~~
Heavy Weight$187$166$176$187$197~~~~~~~~~
Self Supported Towers
(CSA)
Height in Feet
59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
to
219'
220'
to
239'
240'
to
259'
260'
to
279'
280'
to
299'
300'
and
over
Light Weight — No Platform$297$242$275$307$351$417$473$516$593$648$725$780$845$912
Medium Weight — 1 Platform$351$363$417$462$516$583$626$703$746$813$879$934$1 011$1 066
Heavy Weight — 2 or 3 Platforms$417$483$538$615$670$736$802$856$922$989$1 032$1 099$1 154$1 219
Communication Towers — Installed Rates Per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
MONOPOLES
Height in Feet59'
and
under
60'
to
79'
80'
to
99'
100'
to
119'
120'
to
139'
140'
to
159'
160'
to
179'
180'
to
199'
200'
and
over
    
Monopoles, Stepped Pole — No Platform$286$307$351$417$483$538$615$682$746~~~~
Monopoles, Stepped Pole — 1 Platform$516$473$483$516$560$615$670$736$802~~~~
Monopoles, Tapered Pole — No Platform$329$374$439$516$593$670$746$835$922~~~~
Monopoles, Tapered Pole — 1 Platform$583$527$560$615$670$736$813$890$978~~~~
Each additional platform for monopoles (regardless of tower height)$12 501
SUPPORT STRUCTURES & CUSTOM TOWERS for
Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, Etc.
Structure Frame
(Including foundations)
Rate per cubic foot based on the volume enclosed within the exterior members of each frame.All Sizes
For passive repeaters, do not measure framing in the reflector or between reflector and support structure.$7.46 Per Cu. Ft.

 Appendix A BEFORE re-enacted by BC Reg 284/2018, effective December 14, 2018.

Appendix A

[en. B.C. Reg. 246/2017, s. 6.]

 Appendix A BEFORE re-enacted by BC Reg 284/2019, effective December 18, 2019.

Appendix A

[en. B.C. Reg. 284/2018, s. 5.]

 Appendix A BEFORE re-enacted by BC Reg 300/2020, effective December 21, 2020.

Appendix A

[en. B.C. Reg. 284/2019, s. 5.]

 Appendix A BEFORE re-enacted by BC Reg 315/2021, effective December 1, 2021.

Appendix A

[en. B.C. Reg. 300/2020, s. 6.]

 Appendix A BEFORE re-enacted by BC Reg 261/2022, effective December 1, 2022.

Appendix A

[en. B.C. Reg. 315/2021, s. 5.]

 Appendix A BEFORE re-enacted by BC Reg 253/2023, effective December 1, 2023.

Appendix A

[en. B.C. Reg. 261/2022, s. 5.]