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"Point in Time" Regulation Content

Assessment Act

Restricted-Use Property Valuation Regulation

B.C. Reg. 236/2017

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
Part 1 December 16, 2019
Section 1 December 16, 2019
Section 2 December 10, 2018
December 16, 2019
December 21, 2020
December 13, 2021
November 25, 2022
December 11, 2023
Section 3 December 16, 2019
Section 4 December 10, 2018
December 16, 2019
December 21, 2020
December 13, 2021
November 25, 2022
December 11, 2023
Part 2 December 16, 2019
December 21, 2020
Part 2 Division 1 December 21, 2020
Section 5 December 16, 2019
December 21, 2020
December 13, 2021
November 25, 2022
December 11, 2023
Section 6 December 16, 2019
Section 7 December 16, 2019
December 21, 2020
Section 8 December 13, 2021
November 25, 2022
December 11, 2023
Part 2 Division 2 Section 8 to 10 December 21, 2020
Schedule December 10, 2018
December 16, 2019
December 21, 2020
December 13, 2021
November 25, 2022
December 11, 2023
Schedule 2 December 16, 2019
December 21, 2020
December 13, 2021
November 25, 2022
December 11, 2023

 Part 1 heading was added by BC Reg 267/2019, effective December 16, 2019.

 Section 1 definitions of "adjustment factor", "berth improvement", "double berth", "NAV CANADA" and "single berth" were added by BC Reg 267/2019, effective December 16, 2019.

 Section 2 (a) BEFORE amended by BC Reg 264/2018, effective December 10, 2018.

(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2018 taxation year, as at December 31, 2017, and

 Section 2 BEFORE amended by BC Reg 267/2019, effective December 16, 2019.

Interpretation of Schedule

2   In the Schedule,

(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2019 taxation year, as at December 31, 2018, and

(b) the facility names set out in Column 5 of the Schedule are listed for ease of reference only and do not affect the designation by assessment roll number.

[am. B.C. Reg. 264/2018, s. 1.]

 Section 2 (a) BEFORE amended by BC Reg 290/2020, effective December 21, 2020.

(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2020 taxation year, as at December 31, 2019, and

 Section 2 (a) BEFORE amended by BC Reg 318/2021, effective December 13, 2021.

(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2021 taxation year, as at December 31, 2020, and

 Section 2 (a) BEFORE amended by BC Reg 234/2022, effective November 25, 2022.

(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2022 taxation year, as at December 31, 2021, and

 Section 2 (a) BEFORE amended by BC Reg 272/2023, effective December 11, 2023.

(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2023 taxation year, as at December 31, 2022, and

 Section 3 BEFORE re-enacted by BC Reg 267/2019, effective December 16, 2019.

Eligible person

3   British Columbia Ferry Services Inc. is prescribed for the purposes of the definition of "eligible person" in section 20.5 (1) of the Act.

 Section 4 (2) and (3) BEFORE amended by BC Reg 264/2018, effective December 10, 2018.

(2) The actual value of designated restricted-use property listed in Column 1 is, for the 2018 taxation year, the amount set out opposite in Column 2 of the Schedule.

(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 is, for the 2018 taxation year, the amount set out opposite in Column 3 or 4 of the Schedule, as applicable.

 Section 4 (1), (2) and (3) BEFORE amended by BC Reg 267/2019, effective December 16, 2019.

(1) The property identified by the assessment roll numbers listed in Column 1 of the Schedule is designated for the purposes of section 20.5 [special valuation rules for restricted-use property] of the Act.

(2) The actual value of designated restricted-use property listed in Column 1 is, for the 2019 taxation year, the amount set out opposite in Column 2 of the Schedule.

(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 is, for the 2019 taxation year, the amount set out opposite in Column 3 or 4 of the Schedule, as applicable.

 Section 4 (2) and (3) BEFORE amended by BC Reg 290/2020, effective December 21, 2020.

(2) The actual value of designated restricted-use property listed in Column 1 of the Schedule is, for the 2020 taxation year, the amount set out opposite in Column 2 of that Schedule.

(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 of the Schedule is, for the 2020 taxation year, the amount set out opposite in Column 3 or 4, as applicable, of that Schedule.

 Section 4 (2) and (3) BEFORE amended by BC Reg 318/2021, effective December 13, 2021.

(2) The actual value of designated restricted-use property listed in Column 1 of the Schedule is, for the 2021 taxation year, the amount set out opposite in Column 2 of that Schedule.

(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 of the Schedule is, for the 2021 taxation year, the amount set out opposite in Column 3 or 4, as applicable, of that Schedule.

 Section 4 (2) and (3) BEFORE amended by BC Reg 234/2022, effective November 25, 2022.

(2) The actual value of designated restricted-use property listed in Column 1 of the Schedule is, for the 2022 taxation year, the amount set out opposite in Column 2 of that Schedule.

(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 of the Schedule is, for the 2022 taxation year, the amount set out opposite in Column 3 or 4, as applicable, of that Schedule.

 Section 4 (2) and (3) BEFORE amended by BC Reg 272/2023, effective December 11, 2023.

(2) The actual value of designated restricted-use property listed in Column 1 of the Schedule is, for the 2023 taxation year, the amount set out opposite in Column 2 of that Schedule.

(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 of the Schedule is, for the 2023 taxation year, the amount set out opposite in Column 3 or 4, as applicable, of that Schedule.

 Part 2 heading was added by BC Reg 267/2019, effective December 16, 2019.

 Part 2 heading BEFORE re-enacted by BC Reg 290/2020, effective December 21, 2020.

Part 2 — British Columbia Ferry Services Inc.

 Part 2, Division 1 heading was enacted by BC Reg 290/2020, effective December 21, 2020.

 Section 5 was enacted by BC Reg 267/2019, effective December 16, 2019.

 Section 5 (part) BEFORE amended by BC Reg 290/2020, effective December 21, 2020.

Actual value for taxation years subsequent to 2020

5   For a taxation year subsequent to the 2020 taxation year, the actual value of a designated restricted-use property used by British Columbia Ferry Services Inc. is the amount equal to the total of the following:

 Section 5 (part) BEFORE amended by BC Reg 318/2021, effective December 13, 2021.

Actual value for taxation years subsequent to 2021 — British Columbia Ferry Services Inc.

5   For a taxation year subsequent to the 2021 taxation year, the actual value of a designated restricted-use property used by British Columbia Ferry Services Inc. is the amount equal to the total of the following:

 Section 5 (part) BEFORE amended by BC Reg 234/2022, effective November 25, 2022.

Actual value for taxation years subsequent to 2021 — British Columbia Ferry Services Inc.

5   For a taxation year subsequent to the 2022 taxation year, the actual value of a designated restricted-use property used by British Columbia Ferry Services Inc. is the amount equal to the total of the following:

 Section 5 (part) BEFORE amended by BC Reg 272/2023, effective December 11, 2023.

Actual value for taxation years subsequent to 2023 — British Columbia Ferry Services Inc.

5   For a taxation year subsequent to the 2023 taxation year, the actual value of a designated restricted-use property used by British Columbia Ferry Services Inc. is the amount equal to the total of the following:

 Section 6 was enacted by BC Reg 267/2019, effective December 16, 2019.

 Section 7 was enacted by BC Reg 267/2019, effective December 16, 2019.

 Section 7 (4) (b) (ii) BEFORE amended by BC Reg 290/2020, effective December 21, 2020.

(ii) in the case of a double berth, $2 200 000.

 Section 8 (part) BEFORE amended by BC Reg 318/2021, effective December 13, 2021.

Actual value for taxation years subsequent to 2021 — NAV CANADA

8   For a taxation year subsequent to the 2021 taxation year, the actual value of a designated restricted-use property used by NAV CANADA is the amount equal to the total of the following:

 Section 8 (part) BEFORE amended by BC Reg 234/2022, effective November 25, 2022.

Actual value for taxation years subsequent to 2021 — NAV CANADA

8   For a taxation year subsequent to the 2022 taxation year, the actual value of a designated restricted-use property used by NAV CANADA is the amount equal to the total of the following:

 Section 8 (part) BEFORE amended by BC Reg 272/2023, effective December 11, 2023.

Actual value for taxation years subsequent to 2023 — NAV CANADA

8   For a taxation year subsequent to the 2023 taxation year, the actual value of a designated restricted-use property used by NAV CANADA is the amount equal to the total of the following:

 Part 2, Division 2, sections 8 to 10 was enacted by BC Reg 290/2020, effective December 21, 2020.

 Schedule BEFORE re-enacted by BC Reg 264/2018, effective December 10, 2018.

Schedule

Assessment Roll Designations and Actual Value for the 2018 Taxation Year

ItemColumn 1
Assessment
Roll Number
Column 2
Actual Value for
2018 Taxation Year
Column 3
Land Value for
2018 Taxation Year
Column 4
Improvement Value for
2018 Taxation Year
Column 5
Facility Name
101-302-311834001$1 181 000$840 000$341 000BRENTWOOD BAY TERMINAL
201-332-21400001$590 000$576 000$14 000QUONSET HUT IN WORKS YARD
301-332-21452010$40 829 000$19 535 000$21 294 000SWARTZ BAY TERMINAL
401-764-08630020$150 000$150 000$0VACANT LAND
501-764-01049030$285 300$254 000$31 300VESUVIUS (UPLAND) SALTSPRING TERMINAL
601-764-12999239$890 000$223 000$667 000LYALL HARBOUR SATURNA TERMINAL
701-764-01800168$715 000$414 000$301 000VESUVIUS SALTSPRING TERMINAL
801-764-02061001$1 385 000$994 000$391 000STURDIES BAY GALIANO TERMINAL
901-764-13039014$1 553 000$1 201 000$352 000OTTER BAY PENDER TERMINAL
1001-764-01800485$1 651 000$1 209 000$442 000FULFORD SALTSPRING TERMINAL
1101-764-05162064$2 526 000$1 842 000$684 000VILLAGE BAY MAYNE TERMINAL
1201-764-00877005$3 382 000$2 507 000$875 000LONG HARBOUR SALTSPRING TERMINAL
1304-250-84746001$1 330 000$1 018 000$312 000NANAIMO TERMINAL
1404-250-16182640$15 292 000$6 586 000$8 706 000DUKE POINT TERMINAL
1504-250-89058000$20 809 000$8 940 000$11 869 000DEPARTURE BAY TERMINAL
1604-315-13978000$475 000$324 000$151 000CROFTON TERMINAL
1704-315-17994000$474 000$270 000$204 000CHEMAINUS TERMINAL
1804-765-04586001$2 600$2 600$0VACANT LAND
1904-765-04587001$3 100$3 100$0VACANT LAND
2004-765-18464011$4 900$4 900$0VACANT LAND
2104-765-04586000$425 000$193 000$232 000THETIS ISLAND TERMINAL
2204-765-04587000$379 000$238 000$141 000PENELAKUT ISLAND TERMINAL
2304-765-18464010$545 000$297 000$248 000MILL BAY TERMINAL
2404-768-13919141$7 600$7 600$0VACANT LAND
2504-768-13919140$393 000$220 000$173 000GABRIOLA ISLAND TERMINAL
2606-330-3906200$1 376 000$460 000$916 000WESTVIEW POWELL RIVER TERMINAL
2706-334-02600000$1 245 000$503 000$742 000BEAR COVE PORT HARDY TERMINAL
2806-336-08751002$1 289 000$913 000$376 000CAMPBELL RIVER TERMINAL
2906-502-00150100$535 000$123 000$412 000ALERT BAY (JUR 502) TERMINAL
3006-563-02025000$920 000$149 000$771 000PORT MCNEILL TERMINAL
3106-747-27150101$5 700$5 700$0VACANT LAND
3206-747-18951551$453 000$200 000$253 000BLUBBER BAY TEXADA ISLAND TERMINAL
3306-747-27150100$1 419 000$719 000$700 000SALTERY BAY TERMINAL
3406-771-27113951$3 100$3 100$0VACANT LAND
3506-771-27113956$10 800$10 800$0VACANT LAND
3606-771-27113953$55 000$55 000$0VACANT LAND
3706-771-27113150$603 000$199 000$404 000DENMAN ISLAND EAST TERMINAL
3806-771-27110150$593 000$199 000$394 000HORNBY ISLAND TERMINAL
3906-771-27113950$1 711 000$317 000$1 394 000DENMAN ISLAND WEST TERMINAL
4006-771-27113955$1 917 000$335 000$1 582 000BUCKLEY BAY TERMINAL
4106-771-27116150$3 378 000$1 515 000$1 863 000LITTLE RIVER COMOX TERMINAL
4206-772-27388111$9 700$9 700$0VACANT LAND
4306-772-27388101$371 000$221 000$150 000HERIOT BAY QUADRA ISLAND TERMINAL
4406-772-27388090$667 000$343 000$324 000WHALETOWN CORTES ISLAND TERMINAL
4506-772-27388110$1 215 000$584 000$631 000QUATHIASKI COVE QUADRA ISLAND TERMINAL
4606-785-27250701$1 800$1 800$0VACANT LAND
4706-785-14868501$3 900$3 900$0VACANT LAND
4806-785-27250700$794 200$30 200$764 000SOINTULA MALCOLM ISLAND TERMINAL
4906-785-27257150$513 600$16 600$497 000SOINTULA TERMINAL
5006-785-14868500$2 850 700$50 700$2 800 000ALERT BAY (JUR 785) TERMINAL
5108-321-06719400$741 000$409 000$332 000SNUG COVE TERMINAL
5208-328-010577002000$5 909 000$3 322 000$2 587 000HORSESHOE BAY TERMINAL - OFFICE
5308-328-010302100000$1 060 000$1 060 000$0VACANT LAND
5408-328-010302110000$40 300$40 300$0VACANT LAND
5508-328-010302115000$47 900$47 900$0VACANT LAND
5608-328-010302120000$398 000$398 000$0VACANT LAND
5708-328-010302125000$55 300$55 300$0VACANT LAND
5808-328-010302130000$6 400$6 400$0VACANT LAND
5908-328-010302135000$200 000$200 000$0VACANT LAND
6008-328-010302140000$24 800$24 800$0VACANT LAND
6108-328-010577001000$40 118 000$17 090 000$23 028 000HORSESHOE BAY TERMINAL
6208-328-010577005000$26 500$26 500$0VACANT LAND
6308-328-010577006000$6 400$6 400$0VACANT LAND
6408-328-010577013000$11 200$11 200$0VACANT LAND
6508-328-010583006000$2 490 000$2 490 000$0VACANT LAND
6608-328-030092004005$53 700$53 700$0VACANT LAND
6708-328-030093010000$507 000$507 000$0VACANT LAND
6808-328-270008001000$16 600$16 600$0VACANT LAND
6908-328-270008002000$177 000$177 000$0VACANT LAND
7008-328-270008003000$121 000$121 000$0VACANT LAND
7108-328-270008015000$87 300$87 300$0VACANT LAND
7208-328-270008016000$40 100$40 100$0VACANT LAND
7308-328-270008017000$14 700$14 700$0VACANT LAND
7408-328-270008018000$15 600$15 600$0VACANT LAND
7508-328-270008020000$1 214 000$1 214 000$0VACANT LAND
7608-746-06606105$3 100$3 100$0VACANT LAND
7708-746-06606077$38 600$38 600$0VACANT LAND
7808-746-06873200$360 000$187 000$173 000LANGDALE TERMINAL
7908-746-06606000$882 000$516 000$366 000EARLS COVE TERMINAL
8008-746-03717005$1 274 000$1 274 000$0VACANT LAND
8108-746-06873100$5 977 000$1 671 000$4 306 000LANGDALE TERMINAL
8211-306-D410015000$57 663 000$23 769 000$33 894 000TSAWWASSEN TERMINAL
8324-749-08000259$900$900$0VACANT LAND
8424-749-08000314$900$900$0VACANT LAND
8524-749-08000874$900$900$0VACANT LAND
8624-749-08000316$900$900$0VACANT LAND
8724-749-03852100$309 700$700$309 000SHEARWATER TERMINAL
8824-749-08000226$589 700$700$589 000MCLOUGHLIN BAY BELLA BELLA TERMINAL
8924-749-04002300$488 700$700$488 000BELLA COOLA TERMINAL
9025-227-W000022000$837 000$706 000$131 000PRINCE RUPERT TERMINAL
9125-227-W000024300$293 000$293 000$0PRINCE RUPERT TERMINAL
9225-227-W000024100$1 375 000$478 000$897 000PRINCE RUPERT TERMINAL
9325-529-03122855$13 700$13 700$0VACANT LAND
9425-529-03122600$139 600$20 600$119 000KWUNA SKIDEGATE QCI TERMINAL
9525-529-03122850$394 500$78 500$316 000SKIDGATE QCI TERMINAL
9625-780-03808000$195 000$20 000$175 000OLD KLEMTU TERMINAL
9725-780-00244100$2 572 800$75 800$2 497 000NEW KLEMTU TERMINAL
9825-750-03478150$25 400$1 000$24 400ALLIFORD BAY QCI TERMINAL (PC01)
9925-750-03478150$567 700$16 700$551 000ALLIFORD BAY QCI TERMINAL (PC06)

 Schedule BEFORE re-enacted by BC Reg 267/2019, effective December 16, 2019.

Schedule

[en. B.C. Reg. 264/2018, s. 3.]

 Schedule 1 BEFORE re-enacted by BC Reg 290/2020, effective December 21, 2020.

Schedule 1

[en. B.C. Reg. 267/2019, s. 8.]

(British Columbia Ferry Services Inc.)

Assessment Roll Designations and
Actual Value for the 2020 Taxation Year

 Schedule 1 BEFORE re-enacted by BC Reg 318/2021, effective December 13, 2021.

Schedule 1

[en. B.C. Reg. 290/2020, s. 6.]

(British Columbia Ferry Services Inc.)

Assessment Roll Designations and
Actual Value for the 2021 Taxation Year

 Schedule 1 BEFORE re-enacted by BC Reg 234/2022, effective November 25, 2022.

Schedule 1

[en. B.C. Reg. 318/2021, s. 4.]

(British Columbia Ferry Services Inc.)

Assessment Roll Designations and
Actual Value for the 2022 Taxation Year

ItemColumn 1
Assessment
Roll Number
Column 2
Actual Value for
2022 Taxation Year
Column 3
Land Value for
2022 Taxation Year
Column 4
Improvement Value for
2022 Taxation Year
Column 5
Facility Name
1311834001$1 505 000$1 107 000$398 000Brentwood Bay Terminal
221400001$721 000$704 000$17 000Quonset Hut in Works Yard
321452010$48 545 000$23 946 000$24 599 000Swartz Bay Terminal
408630020$186 000$186 000$0Vacant Land
501049030$357 100$318 000$39 100Vesuvius (Upland) Saltspring Terminal
612999239$1 021 000$278 000$743 000Lyall Harbour Saturna Terminal
701800168$884 000$518 000$366 000Vesuvius Saltspring Terminal
802061001$1 703 000$1 249 000$454 000Sturdies Bay Galiano Terminal
913039014$1 947 000$1 508 000$439 000Otter Bay Pender Terminal
1001800485$2 072 000$1 518 000$554 000Fulford Saltspring Terminal
1105162064$3 169 000$2 314 000$855 000Village Bay Mayne Terminal
1200877005$4 343 000$3 151 000$1 192 000Long Harbour Saltspring Terminal
1384746001$1 596 000$1 232 000$364 000Nanaimo Terminal
1416182640$18 281 000$7 982 000$10 299 000Duke Point Terminal
1589058000$24 874 000$10 834 000$14 040 000Departure Bay Terminal
1613978000$597 000$408 000$189 000Crofton Terminal
1717994000$594 000$338 000$256 000Chemainus Terminal
1804586001$3 600$3 600$0Vacant Land
1904587001$4 200$4 200$0Vacant Land
2018464011$6 800$6 800$0Vacant Land
2104586000$725 000$278 000$447 000Thetis Island Terminal
2204587000$547 000$344 000$203 000Kuper Island Terminal
2318464010$778 000$429 000$349 000Mill Bay Terminal
2413919141$11 200$11 200$0Vacant Land
2513919140$586 000$328 000$258 000Gabriola Island Terminal
263906200$1 650 000$577 000$1 073 000Westview Powell River Terminal
2702600000$1 632 000$661 000$971 000Bear Cove Port Hardy Terminal
2808751002$1 713 000$1 218 000$495 000Campbell River Terminal
2900150100$1 137 000$279 000$858 000Alert Bay (JUR 502) Terminal
3002025000$1 059 000$182 000$877 000Port McNeill Terminal
3127150101$8 300$8 300$0Vacant Land
3218951551$688 000$293 000$395 000Blubber Bay Texada Island Terminal
3327150100$2 094 000$1 062 000$1 032 000Saltery Bay Terminal
3427113951$4 100$4 100$0Vacant Land
3527113956$14 800$14 800$0Vacant Land
3627113953$76 400$76 400$0Vacant Land
3727113150$819 000$275 000$544 000Denman Island East Terminal
3827110150$806 000$275 000$531 000Hornby Island Terminal
3927113950$2 157 000$439 000$1 718 000Denman Island West Terminal
4027113955$2 506 000$465 000$2 041 000Buckley Bay Terminal
4127116150$4 553 000$2 110 000$2 443 000Little River Comox Terminal
4227388111$16 600$16 600$0Vacant Land
4327388101$641 000$382 000$259 000Heriot Bay Quadra Island Terminal
4427388090$1 145 000$595 000$550 000Whaletown Cortes Island Terminal
4527388110$2 002 000$1 016 000$986 000Quathiaski Cove — Quadra Island Terminal
4627250701$2 800$2 800$0Vacant Land
4714868501$6 100$6 100$0Vacant Land
4827250700$1 141 400$48 400$1 093 000Sointula Malcolm Island Terminal
4927257150$825 400$26 400$799 000Sointula Terminal
5014868500$3 948 600$81 600$3 867 000Alert Bay (JUR 785) Terminal
516719400$945 000$528 000$417 000Snug Cove Terminal
5210577002000$6 562 000$3 813 000$2 749 000Horseshoe Bay Terminal — Office
5310302100000$1 216 000$1 216 000$0Vacant Land
5410302110000$46 100$46 100$0Vacant Land
5510302115000$54 800$54 800$0Vacant Land
5610302120000$455 000$455 000$0Vacant Land
5710302125000$63 400$63 400$0Vacant Land
5810302130000$7 200$7 200$0Vacant Land
5910302135000$228 000$228 000$0Vacant Land
6010302140000$28 300$28 300$0Vacant Land
6110577001000$44 109 000$19 628 000$24 481 000Horseshoe Bay Terminal
6210577005000$30 200$30 200$0Vacant Land
6310577006000$7 200$7 200$0Vacant Land
6410577013000$12 700$12 700$0Vacant Land
6510583006000$2 857 000$2 857 000$0Vacant Land
6630092004005$61 400$61 400$0Vacant Land
6730093010000$580 000$580 000$0Vacant Land
68270008001000$18 900$18 900$0Vacant Land
69270008002000$201 000$201 000$0Vacant Land
70270008003000$137 000$137 000$0Vacant Land
71270008015000$99 200$99 200$0Vacant Land
72270008016000$45 800$45 800$0Vacant Land
73270008017000$16 700$16 700$0Vacant Land
74270008018000$17 700$17 700$0Vacant Land
75270008020000$1 393 000$1 393 000$0Vacant Land
7606606105$3 400$3 400$0Vacant Land
7706606077$45 100$45 100$0Vacant Land
7806873200$411 000$217 000$194 000Langdale Terminal
7906606000$1 033 000$605 000$428 000Earls Cove Terminal
8003717005$1 413 000$1 413 000$0Vacant Land
8106873100$7 026 000$1 961 000$5 065 000Langdale Terminal
82D410015000$92 904 000$39 819 000$53 085 000Tsawwassen Terminal
8303825750$110 100$3 100$107 000Ocean Falls Terminal
8408000259$900$900$0Vacant Land
8508000314$900$900$0Vacant Land
8608000874$900$900$0Vacant Land
8708000316$900$900$0Vacant Land
8803852100$344 700$700$344 000Shearwater Terminal
8908000226$631 700$700$631 000McLoughlin Bay Bella Bella Terminal
9004002300$576 700$700$576 000Bella Coola Terminal
919000022000$1 037 000$820 000$217 000Prince Rupert Terminal
929000024300$339 000$339 000$0Prince Rupert Terminal
939000024100$1 567 000$554 000$1 013 000Prince Rupert Terminal
9403122855$14 200$14 200$0Vacant Land
9503122600$144 600$21 600$123 000Kwuna Skidegate QCI Terminal
9603122850$442 700$82 700$360 000Skidegate QCI Terminal
9703808000$251 800$25 800$226 000Old Klemtu Terminal
9800244100$2 809 500$98 500$2 711 000New Klemtu Terminal
9903478150$35 200$1 200$34 000Alliford Bay QCI Terminal (PC01)
10003478150$559 400$16 400$543 000Alliford Bay QCI Terminal (PC06)

 Schedule 1 BEFORE re-enacted by BC Reg 272/2023, effective December 11, 2023.

Schedule 1

[en. B.C. Reg. 234/2022, s. 4.]

(British Columbia Ferry Services Inc.)

Assessment Roll Designations and
Actual Value for the 2023 Taxation Year

ItemColumn 1
Assessment
Roll Number
Column 2
Actual Value for
2023 Taxation Year
Column 3
Land Value for
2023 Taxation Year
Column 4
Improvement Value for
2023 Taxation Year
Column 5
Facility Name
1311834001$1 623 000$1 203 000$420 000Brentwood Bay Terminal
221400001$813 100$794 000$19 100Quonset Hut in Works Yard
321452010$54 415 000$27 032 000$27 383 000Swartz Bay Terminal
408630020$199 000$199 000$0Vacant Land (Otter Bay Pender Terminal)
501049030$382 900$341 000$41 900Vesuvius (Upland) Saltspring Terminal
612999239$1 072 000$298 000$774 000Lyall Harbour Saturna Terminal
701800168$948 000$556 000$392 000Vesuvius Saltspring Terminal
802061001$1 826 000$1 340 000$486 000Sturdies Bay Galiano Terminal
913039014$2 089 000$1 618 000$471 000Otter Bay Pender Terminal
1001800485$2 223 000$1 629 000$594 000Fulford Saltspring Terminal
1105162064$3 540 000$2 483 000$1 057 000Village Bay Mayne Terminal
1205162074$792 000$792 000$0Vacant Land (Village Bay)
1300877005$4 627 000$3 382 000$1 245 000Long Harbour Saltspring Terminal
1484746001$1 800 000$1 391 000$409 000Nanaimo Terminal
1516182640$20 458 000$9 016 000$11 442 000Duke Point Terminal
1689058000$27 999 000$12 238 000$15 761 000Departure Bay Terminal
1713978000$679 000$464 000$215 000Crofton Terminal
1817994000$675 000$384 000$291 000Chemainus Terminal
1904586001$4 100$4 100$0Vacant Land (Preedy Harbour Thetis Island)
2004587001$4 800$4 800$0Vacant Land (Telegraph Harbour Penelakut Island)
2118464011$7 700$7 700$0Vacant Land (Mill Bay)
2204586000$814 000$318 000$496 000Thetis Island Terminal
2304587000$625 000$393 000$232 000Kuper Island Terminal
2418464010$890 000$491 000$399 000Mill Bay Terminal
2513919141$14 500$14 500$0Vacant Land (Descanso Bay Gabriola Island)
2613919140$761 000$426 000$335 000Gabriola Island Terminal
273906200$1 817 000$642 000$1 175 000Westview Powell River Terminal
2802600000$1 768 000$724 000$1 044 000Bear Cove Port Hardy Terminal
2908751002$1 854 000$1 320 000$534 000Campbell River Terminal
3000150100$986 000$244 000$742 000Alert Bay (JUR 502) Terminal
3102025000$1 101 000$193 000$908 000Port McNeill Terminal
3227150101$9 300$9 300$0Vacant Land (Saltery Bay)
3318951551$766 000$331 000$435 000Blubber Bay Texada Island Terminal
3427150100$2 365 000$1 200 000$1 165 000Saltery Bay Terminal
3527113951$4 300$4 300$0Vacant Land (Baynes Sound Denman Island)
3627113956$15 600$15 600$0Vacant Land (Buckley Bay)
3727113953$80 800$80 800$0Vacant Land (Buckley Bay)
3827113150$862 000$291 000$571 000Denman Island East Terminal
3927110150$848 000$291 000$557 000Hornby Island Terminal
4027113950$2 226 000$464 000$1 762 000Denman Island West Terminal
4127113955$2 602 000$492 000$2 110 000Buckley Bay Terminal
4227116150$4 784 000$2 233 000$2 551 000Little River Comox Terminal
4327388111$17 600$17 600$0Vacant Land (Quathiaski Cove Quadra Island)
4427388101$679 000$405 000$274 000Heriot Bay Quadra Island Terminal
4527388090$1 211 000$631 000$580 000Whaletown Cortes Island Terminal
4627388110$2 095 000$1 077 000$1 018 000Quathiaski Cove — Quadra Island Terminal
4716555050$4 864 000$334 000$4 530 000Lay-by Berth — Quadra Island
4827250701$2 800$2 800$0Vacant Land (Sointula Malcolm Island)
4914868501$6 200$6 200$0Vacant Land (Alert Bay Cormorant Island)
5027250700$1 143 900$49 900$1 094 000Sointula Malcolm Island Terminal
5127257150$851 200$27 200$824 000Sointula Terminal
5214868500$3 187 200$84 200$3 103 000Alert Bay (JUR 785) Terminal
5306719400$1 161 000$649 000$512 000Snug Cove Terminal
54010577002000$6 840 000$4 009 000$2 831 000Horseshoe Bay Terminal — Office
55010302100000$1 278 000$1 278 000$0Vacant Land (Horseshoe Bay)
56010302110000$48 400$48 400$0Vacant Land (Horseshoe Bay)
57010302115000$57 600$57 600$0Vacant Land (Horseshoe Bay)
58010302120000$478 000$478 000$0Vacant Land (Horseshoe Bay)
59010302125000$66 600$66 600$0Vacant Land (Horseshoe Bay)
60010302130000$7 500$7 500$0Vacant Land (Horseshoe Bay)
61010302135000$239 000$239 000$0Vacant Land (Horseshoe Bay)
62010302140000$29 700$29 700$0Vacant Land (Horseshoe Bay)
63010577001000$45 851 000$20 640 000$25 211 000Horseshoe Bay Terminal
64010577005000$31 700$31 700$0Vacant Land (Horseshoe Bay)
65010577006000$7 500$7 500$0Vacant Land (Horseshoe Bay)
66010577013000$13 300$13 300$0Vacant Land (Horseshoe Bay)
67010583006000$3 004 000$3 004 000$0Vacant Land (Horseshoe Bay)
68030092004005$64 500$64 500$0Vacant Land (Horseshoe Bay)
69030093010000$609 000$609 000$0Vacant Land (Horseshoe Bay)
70270008001000$19 800$19 800$0Vacant Land (Horseshoe Bay)
71270008002000$211 000$211 000$0Vacant Land (Horseshoe Bay)
72270008003000$144 000$144 000$0Vacant Land (Horseshoe Bay)
73270008015000$104 000$104 000$0Vacant Land (Horseshoe Bay)
74270008016000$48 100$48 100$0Vacant Land (Horseshoe Bay)
75270008017000$17 500$17 500$0 Vacant Land (Horseshoe Bay)
76270008018000$18 600$18 600$0Vacant Land (Horseshoe Bay)
77270008020000$1 464 000$1 464 000$0Vacant Land (Horseshoe Bay)
7806606105$3 800$3 800$0Vacant Land (Earls Cove)
7906606077$50 600$50 600$0Vacant Land (Earls Cove)
8006873200$459 000$243 000$216 000Langdale Terminal
8106606000$1 104 000$679 000$425 000Earls Cove Terminal
8203717005$1 588 000$1 588 000$0Vacant Land (Langdale Terminal)
8306873100$7 798 000$2 203 000$5 595 000Langdale Terminal
84D410015000$118 447 000$51 306 000$67 141 000Tsawwassen Terminal
8503825750$1 316 500$3 500$1 313 000Ocean Falls Terminal
8608000259$1 000$1 000$0Vacant Land (Shearwater Denny Island)
8708000314$1 000$1 000$0Vacant Land (Bella Bella Terminal)
8808000874$1 000$1 000$0Vacant Land (McLoughlin Bay)
8908000316$1 000$1 000$0Vacant Land (Kliksoatli Harbour Denny Island)
9003852100$368 700$700$368 000Shearwater Terminal
9108000226$651 700$700$651 000McLoughlin Bay Bella Bella Terminal
9204002300$829 700$700$829 000Bella Coola Terminal
939000022000$1 115 000$884 000$231 000Prince Rupert Terminal
949000024300$365 000$365 000$0Prince Rupert Terminal
959000024100$1 678 000$597 000$1 081 000Prince Rupert Terminal
9603122855$14 400$14 400$0Vacant Land (Skidegate Inlet)
9703122600$147 000$22 000$125 000Kwuna Skidegate QCI Terminal
9803122850$448 200$84 200$364 000Skidegate QCI Terminal
9903808000$259 600$26 600$233 000Old Klemtu Terminal
10000244100$2 778 000$101 000$2 677 000New Klemtu Terminal
10103478150$44 100$1 500$42 600Alliford Bay QCI Terminal (PC01)
10203478150$554 200$16 200$538 000Alliford Bay QCI Terminal (PC06)

 Schedule 2 was enacted by BC Reg 267/2019, effective December 16, 2019.

 Schedule 2 BEFORE re-enacted by BC Reg 290/2020, effective December 21, 2020.

Schedule 2

[en. B.C. Reg. 267/2019, s. 8.]

(NAV CANADA)

Assessment Roll Designations and
Actual Value for the 2020 Taxation Year

 Schedule 2 BEFORE re-enacted by BC Reg 318/2021, effective December 13, 2021.

Schedule 2

[en. B.C. Reg. 290/2020, s. 6.]

(NAV CANADA)

Assessment Roll Designations and
Actual Value for the 2021 Taxation Year

 Schedule 2 BEFORE re-enacted by BC Reg 234/2022, effective November 25, 2022.

Schedule 2

[en. B.C. Reg. 318/2021, s. 4.]

(NAV CANADA)

Assessment Roll Designations and
Actual Value for the 2022 Taxation Year

ItemColumn 1
Assessment
Roll Number
Column 2
Actual Value for
2022 Taxation Year
Column 3
Land Value for
2022 Taxation Year
Column 4
Improvement Value for
2022 Taxation Year
Column 5
Facility Name
19700007240$1 997 000$180 000$1 817 000Abbotsford International
2D074920220$3 594 000$2 430 000$1 164 000Boundary Bay
38707160$2 051 500$66 500$1 985 000Campbell River
42101330$1 874 300$25 300$1 849 000Capital Inner Harbour
53000330$243 600$33 600$210 000Castlegar
61001080$497 200$11 200$486 000Cranbrook
710120$68 700$800$67 900Dawson Creek
88246080$1 451 900$70 900$1 381 000Fort St. John
99521001$2 445 000$353 000$2 092 000Kelowna
102030203$578 000$112 000$466 000Nanaimo
1141805607$134 500$29 500$105 000Northern Rockies Regional
1217050430$182 100$16 100$166 000Penticton
133001166$578 200$5 200$573 000Port Hardy
149006300002$815 200$78 200$737 000Prince George
157000901$664 000$23 000$641 000Smithers Airport
1622000012$2 261 000$350 000$1 911 000Victoria International (Capital Saanich North)
17R136467601$9 652 000$697 000$8 955 000YVR

 Schedule 2 BEFORE re-enacted by BC Reg 272/2023, effective December 11, 2023.

Schedule 2

[en. B.C. Reg. 234/2022, s. 4.]

(NAV CANADA)

Assessment Roll Designations and
Actual Value for the 2023 Taxation Year

ItemColumn 1
Assessment
Roll Number
Column 2
Actual Value for
2023 Taxation Year
Column 3
Land Value for
2023 Taxation Year
Column 4
Improvement Value for
2023 Taxation Year
Column 5
Facility Name
19700007240$2 500 000$225 000$2 275 000Abbotsford International
2D074920220$4 630 000$3 131 000$1 499 000Boundary Bay
308707160$2 136 000$72 000$2 064 000Campbell River
402101330$1 909 500$26 500$1 883 000Capital Inner Harbour
503000330$266 900$36 900$230 000Castlegar
601001080$551 400$12 400$539 000Cranbrook
7000010120$70 800$800$70 000Dawson Creek
8008246080$1 440 300$70 300$1 370 000Fort St. John
909521001$2 673 000$399 000$2 274 000Kelowna
1002030203$750 000$145 000$605 000Nanaimo
11041805607$135 900$29 900$106 000Northern Rockies Regional
1217050430$199 700$17 700$182 000Penticton
1303001166$632 600$5 600$627 000Port Hardy
149006300002$857 200$82 200$775 000Prince George
157000901$679 500$23 500$656 000Smithers Airport
1622000012$2 552 000$395 000$2 157 000Victoria International (Capital Saanich North)
17R136467601$10 965 000$814 000$10 151 000YVR