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"Point in Time" Regulation Content

Assessment Act

Ski Hill Property Valuation Regulation

B.C. Reg. 291/2007

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 7 October 27, 2014
December 22, 2014
October 28, 2019
October 29, 2021
September 16, 2024
Schedule October 29, 2010
October 27, 2011
October 25, 2012
October 25, 2013
October 27, 2014
October 29, 2015
October 25, 2016
October 23, 2017
October 28, 2019
October 29, 2021
September 16, 2024

 Section 7 (part) BEFORE amended by BC Reg 191/2014, effective October 27, 2014.

where
"total net taxable value" = $209 517 000;
"total stabilized gross lift revenue" = the total of the stabilized gross lift revenue determined for all designated ski hill properties for the 2008 taxation year.

 Section 7 (part) BEFORE amended by BC Reg 245/2014, effective December 22, 2014.

where
"total net taxable value" = $250 898 000;
"total stabilized gross lift revenue" = the total of the stabilized gross lift revenue determined for all designated ski hill properties for the 2008 taxation year.

 Section 7 (part) BEFORE amended by BC Reg 211/2019, effective October 28, 2019.

 where
"total net taxable value" = $250 898 000;
"total stabilized gross lift revenue" = the total of the stabilized gross lift revenue determined for all designated ski hill properties for the 2015 taxation year.

 Section 7 (part) BEFORE amended by BC Reg 270/2021, effective October 29, 2021.

"total net taxable value" = $371 105 112;

 Section 7 (part) BEFORE amended by BC Reg 262/2024, effective September 16, 2024.

 where
"total net taxable value" = $372 595 503;
"total stabilized gross lift revenue" = the total of the stabilized gross lift revenue determined for all designated ski hill properties for the 2020 taxation year.

 Schedule, table items 20 and 23 BEFORE amended by BC Reg 314/2010, effective October 29, 2010.

2022-215-06082.0002008Kimberley Alpine
2323-724-180800002008Sun Peaks

 Schedule, table items 4 and 19 BEFORE amended by BC Reg 184/2011, effective October 27, 2011.

48-390-050741.8882008Whistler/Blackcomb
1922-718-06434.0002008Kicking Horse Mountain

 Schedule, table item 22 BEFORE amended by BC Reg 309/2012, effective October 25, 2012.

2222-704-06458.0682008Panorama Mountain

 Schedule BEFORE re-enacted by BC Reg 213/2013, effective October 25, 2013.

Schedule

[am. B.C. Regs. 314/2010; 184/2011; 309/2012.]

Assessment Roll Designations

ItemColumn 1
Assessment Roll
Number
Column 2
Taxation Year
Column 3
Ski Hill Name
16-771-51900002008Mount Washington Alpine
28-328-26-0168-000-8882008Cypress Mountain
38-316-160-0613-8000-82008Mount Seymour
48-390-050741.8882011Whistler/Blackcomb
515-776-10022.8802008Hemlock Valley
617-716-102932902008Apex Mountain
717-716-102932852008Apex Mountain
817-713-102932702008Big White
917-713-102932752008Big White
1017-713-102932802008Mt. Baldy
1120-722-135704112008Silver Star Mountain
1220-722-270090002008Silver Star Mountain
1320-722-270095002008Silver Star Mountain
1420-722-270092552008Silver Star Mountain
1520-722-270091752008Silver Star Mountain
1621-229-3062.52008Red Mountain
1721-707-11299.0002008Whitewater
1822-701-06552.2002008Fernie Alpine
1922-718-06434.0002011Kicking Horse Mountain
2022-215-06082.0002010Kimberley Alpine
2122-703-06174.0252008Kimberley Alpine
2222-704-06458.0682012Panorama Mountain
2323-544-180800002010Sun Peaks

 Schedule, table items 9, 17, 18, 19, 20 and 22 BEFORE amended by BC Reg 191/2014, effective October 27, 2014.

Schedule

[en. B.C. Reg. 213/2013.]

917-713-10293.2752008Big White Ski Resort
1721-707-11299.0002008Whitewater Ski Resort
1822-701-06552.2002008Fernie Alpine Resort
1922-718-06434.0002011Kicking Horse Mountain Resort
2022-215-06082.0002010Kimberley Alpine Resort
2222-704-06458.0682012Panorama Mountain

 Schedule, table items 10.1, 21.1 and 24 were added by BC Reg 191/2014, effective October 27, 2014.

 Schedule, table items 9, 11, 12, 21.1 and 22 BEFORE amended by BC Reg 197/2015, effective October 29, 2015.

917-713-10293.2752015Big White Ski Resort
1120-722-13570.4112008Silver Star Mountain Resort
1220-722-27009.0002008Silver Star Mountain Resort
21.122-704-04907.0202015Fairmont Hot Springs Resort
2222-704-06458.0682015Panorama Mountain

 Schedule, table item 1 BEFORE amended by BC Reg 251/2016, effective October 25, 2016.

106-771-05190.0002008Mount Washington Alpine Resort

 Schedule, table item 11 BEFORE amended by BC Reg 251/2016, effective October 25, 2016.

1120-722-13570.4112016Silver Star Mountain Resort

 Schedule, table item 15.1 was added by BC Reg 251/2016, effective October 25, 2016.

 Schedule item 5 BEFORE amended by BC Reg 190/2017, effective October 23, 2017.

515-776-10022.8802008Hemlock Valley Resort

 Schedule, table items 5 and 10.1 BEFORE repealed by BC Reg 211/2019, effective October 28, 2019.

515-776-10022.8802008Sasquatch Mountain Resort
10.119-723-27505.9852015Crystal Mountain Ski Resort

 Schedule, table item 12 BEFORE amended by BC Reg 270/2021, effective October 29, 2021.

1220-722-27009.0002016Silver Star Mountain Resort

 Schedule, table items 5.1 and 15.2 were added by BC Reg 270/2021, effective October 29, 2021.

 Schedule BEFORE re-enacted by BC Reg 262/2024, effective September 16, 2024.

Schedule

[en. B.C. Reg. 213/2013; am. B.C. Regs. 191/2014, ss. 2 and 3; 197/2015, s. 1; 251/2016; 190/2017; 211/2019, s. 2; 270/2021, ss. 2 and 3.]

ItemColumn 1
Assessment Roll Number
Column 2
Taxation Year
Column 3
Ski Hill Name
106-771-05190.0002017Mount Washington Alpine Resort
208-328-26-0168-000-8882008Cypress Mountain
308-316-160-0613-8000-82008Mount Seymour
408-390-050741.8882014Whistler/Blackcomb
5Repealed. [B.C. Reg. 211/2019, s. 2.]
5.115-776-10022.8802022Sasquatch Mountain Resort
617-716-10293.2902008Apex Mountain Resort
717-716-10293.2852008Apex Mountain Resort
817-713-10293.2702008Big White Ski Resort
917-713-10293.2752016Big White Ski Resort
1017-713-10293.2802008Mount Baldy
10.1Repealed. [B.C. Reg. 211/2019, s. 2.]
1120-722-13570.4112017Silver Star Mountain Resort
1220-722-27009.0002022Silver Star Mountain Resort
1320-722-27009.5002008Silver Star Mountain Resort
1420-722-27009.2552008Silver Star Mountain Resort
1520-722-27009.1752008Silver Star Mountain Resort
15.120-722-13599.5722017Silver Star Mountain Resort
15.220-722-27009.0082022Silver Star Mountain Resort
1621-229-03062.5002008Red Mountain Resort
1721-707-11299.0002015Whitewater Ski Resort
1822-701-06552.2002015Fernie Alpine Resort
1922-718-06434.0002015Kicking Horse Mountain Resort
2022-215-06082.0002015Kimberley Alpine Resort
2122-703-06174.0252008Kimberley Alpine Resort
21.122-704-04907.0202016Fairmont Hot Springs Resort
2222-704-06458.0682016Panorama Mountain
2323-544-18080.0002010Sun Peaks Resort
2424-728-03881.0002015Troll Resort