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B.C. Reg. 438/81
O.C. 2198/81
Filed November 2, 1981
This consolidation is current to March 9, 2021.
See the Cumulative B.C. Regulations Bulletin 2021
for amendments effective after March 9, 2021.
Link to consolidated regulation (PDF)
Link to Point in Time

Assessment Act

Prescribed Classes of Property Regulation

[Last amended September 20, 2020 by B.C. Reg. 257/2020]

Contents
0.1Interpretation
Part 1 — Prescribed Classes of Property
1Class 1 — residential
2Class 2 — utilities
3Repealed
3.1Class 3 — supportive housing
4Class 4 — major industry
5Class 5 — light industry
6Class 6 — business and other
7Class 7 — managed forest land
8Class 8 — recreational property/non-profit organization
9Class 9 — farm
10Split classification
11Information required to assess strata accommodation property
12Strata accommodation property — prescribed percentage
13Information required to assess leasehold accommodation property
14Leasehold accommodation property — prescribed matters
15Aggregate information for strata and leasehold accommodation properties
Part 2
Schedule A
Schedule B

Interpretation

0.1   In this regulation, "gathering pipeline" means a pipeline used for the transportation of

(a) natural gas from a well-head to the intake valve at a scrubbing, processing or refining plant which precedes the transfer of gas to a transmission line or a distribution line, or

(b) petroleum or a petroleum product from a well-head to the intake valve at a refining, processing or storage facility which precedes transfer of the petroleum or petroleum product to a transportation line.

[en. B.C. Reg. 449/2003, s. 1.]

Part 1 — Prescribed Classes of Property

Class 1 — residential

1   (1) Class 1 property shall include only:

(a) land or improvements, or both, used for residential purposes, including single family residences, duplexes, multi-family residences, apartments, condominiums, manufactured homes, nursing homes, rest homes, summer and seasonal dwellings, bunkhouses, cookhouses and ancillary improvements compatible with and used in conjunction with any of the above, but not including

(i) hotels or motels other than the portion of the hotel or motel building occupied by the owner or manager as his or her residence,

(ii) land or improvements or both that are owned by the Crown in right of Canada or the Province, or by an agent of either, and are used for the purposes of

(A) a penitentiary or correctional centre,

(B) a provincial mental health facility as defined in the Mental Health Act, or

(C) a hospital for the care of the mentally or physically handicapped,

(iii) a strata accommodation property except, subject to subparagraph (iii.1), if

(A) the owner of the strata accommodation property has the right to use the property for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed,

(B) either

(I) the owner exercises the owner's right to use that property, or

(II) in respect of more than 50% of the strata accommodation properties in the strata plan or contiguous strata plans, the owners exercise their right to use their property

for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed, and

(C) the owner of that property supplies the information as required under section 11 in respect of the property,

the property is included in class 1 but not in respect of that part of a year equal to the number of days, if any, by which the number of days reported under section 11 (a) for the property exceeds 36 days,

(iii.1) a strata accommodation property in a strata plan or contiguous strata plans that is owned by an owner or, if the owner is a corporation, any affiliate of the owner, if the owner and any affiliates of the owner own more than 14 strata accommodation properties in the strata plan or contiguous strata plans,

(iii.2) a leasehold accommodation property except, subject to subparagraphs (iii.3) and (iii.4), if

(A) in respect of each leasehold unit in the leasehold accommodation property, the lessee of the leasehold unit has the right to use the property for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed,

(B) in respect of more than 50% of the leasehold units in the leasehold accommodation property, the lessees exercise their right to use their property for 7 or more days in the 12-month period ending June 30 of the year previous to the taxation year for which the assessment roll is completed, and

(C) the owner of that property supplies the information as required under section 13 in respect of the property,

the property is included in class 1 but not in respect of that part of a year equal to the number of days, if any, by which the average of the number of days reported under section 13 (c) for accommodation units in the property exceeds 36 days,

(iii.3) a leasehold accommodation property if a lessee and, if the lessee is a corporation, any affiliate of the lessee, lease more than 14 leasehold units in the leasehold accommodation property,

(iii.4) a leasehold accommodation property if the property has more than 15 accommodation units that are not leasehold units, and

(iv) in respect of a single family residence that is the principal residence of the owner or manager,

(A) rooms within the residence that are offered for rent or rented by the owner or manager as bed and breakfast accommodation

(I) for periods of less than 7 days, and

(II) for at least 50% of the 12-month period ending on October 31 of the year previous to the taxation year for which the assessment roll is completed,

other than that area equivalent to 3 times the average room size of all the rooms within the residence that are offered for rent or rented by the owner or manager as bed and breakfast accommodation, and

(B) the proportion of the common area of the residence that the area of the rooms described in clause (A) and not included in this class is of the total area of the residence;

(b) improvements on land classified as a farm under section 23 (2) of the Assessment Act and used in connection with the farm operation, including the farm residence and outbuildings;

(c) land which has no present use and which is neither specifically zoned nor held for business, commercial or industrial purposes, except that

(i) if land is included in Class 9, it is not included in Class 1, and

(ii) if

(A) a zoning bylaw under section 479 or 482 of the Local Government Act or under section 565 or 565.1 of the Vancouver Charter, a phased development agreement under section 516 of the Local Government Act, an official development plan under section 562 of the Vancouver Charter, a covenant under section 219 of the Land Title Act, or a land use contract under the Local Government Act applies to the land, and

(B) the bylaw, agreement, plan, covenant or contract, either itself or, if more than one applies, read together, permits a specified portion, or a percentage, of the land to be used for residential purposes but does not permit that portion or percentage to be used for business, commercial or industrial purposes, other than a home occupation or bed and breakfast use in conjunction with a single family residence that is the principal residence of the owner or manager,

only that portion or percentage is included in Class 1;

(d) land or improvements, or both, used for child daycare purposes, including group daycares, preschools, special needs daycares, family daycares, out of school care, residential care, emergency care and child minding, as defined in the Community Care Facility Act or regulations to that Act.

(2) For the purposes of subsection (1) (a) (iv) and (c), "single family residence" includes

(a) a single family dwelling,

(b) a single family dwelling in a duplex, an apartment building or a condominium complex, and

(c) a manufactured home.

[am. B.C. Regs. 220/86; 348/87; 402/93; 474/94; 485/95; 67/2001; 340/2004, s. (a); 560/2004; 221/2007, s. 1; 297/2008, Sch. s. 1; 275/2009, s. 2; 323/2010; 344/2010; 138/2012, s. (b); 117/2018, s. 18.]

Class 2 — utilities

2   Class 2 property includes only

(a) land or improvements used or held as track in place, right of way or a bridge for the purposes of, or for purposes ancillary to, the business of transportation by railway, and

(b) land or improvements used or held for the purposes of, or for purposes ancillary to, the business of

(i) transportation, transmission or distribution by pipeline,

(ii) telecommunications, including transmission of messages by means of electric currents or signals for compensation,

(iii) generation, transmission or distribution of electricity, or

(iv) receiving, transmission and distribution of closed circuit television,

except that part of land or improvements

(c) included in Classes 1, 4 or 8,

(c.1) used as a gathering pipeline,

(d) used as an office, retail sales outlet, administration building or for an ancillary purpose, or

(e) used for a purpose other than a purpose described in paragraphs (a) or (b).

[en. B.C. Reg. 327/96, s. 1; am. B.C. Regs. 356/2000, s. 2; 449/2003, s. 2.]

Repealed

3   Repealed. [B.C. Reg. 340/2004, s. (b).]

Class 3 — supportive housing

3.1   Class 3 property must include only the eligible supportive housing property designated in Schedule B.

[en. B.C. Reg. 208/2008, Sch. 2, s. 1.]

Class 4 — major industry

4   Class 4 property shall include only the property referred to in section 20 (3) of the Assessment Act, that is to say,

(a) land used in conjunction with the operation of industrial improvements, and

(b) industrial improvements.

[en. B.C. Reg. 99/88; am. B.C. Reg. 212/2013, s. 1 (a).]

Class 5 — light industry

5   Class 5 property must include only land or improvements, or both,

(a) used as a gathering pipeline,

(b) used or held for the purpose of extracting, processing, manufacturing or transporting of products, or

(c) used for the storage of products as ancillary to or in conjunction with the extracting, processing, manufacturing or transporting of products referred to in paragraph (b),

but does not include those lands or improvements, or both,

(d) included in class 2 or 4,

(e) used or held for the purposes of, or for purposes ancillary to, the business of transportation by railway,

(f) used principally as an outlet for the sale of a finished product to a purchaser for purposes of his or her own consumption or use and not for resale in either the form in which it was purchased or any other form, and

(g) used for extracting, processing, manufacturing or storage of food, non-alcoholic beverages or water.

[en. B.C. Reg. 99/88; am. B.C. Regs. 364/88; 389/94; 327/96, s. 2; 449/2003, s. 3.]

Class 6 — business and other

6   Class 6 property shall include all land and improvements not included in Classes 1 to 5 and 7 to 9.

Class 7 — managed forest land

7   Class 7 property must include only land meeting the definition of managed forest land.

[en. B.C. Reg. 340/2004, s. (c).]

Class 8 — recreational property/non-profit organization

8   (1) Class 8 property shall include only:

(a) land, but not improvements on that land, used solely as an outdoor recreational facility for the following activities or uses:

(i) golf;

(ii) skiing;

(iii) tennis;

(iv) ball games of any kind;

(v) lawn bowling;

(vi) public swimming pool;

(vii) motor car racing;

(viii) trap shooting;

(ix) archery;

(x) ice skating;

(xi) waterslides;

(xii) museums;

(xiii) amusement parks;

(xiv) horse racing;

(xv) rifle shooting;

(xvi) pistol shooting;

(xvii) horseback riding;

(xviii) roller skating;

(xix) marinas;

(xx) parks and gardens open to the public;

(xxi) hang gliding;

(xxii) bicycling in addition to, or as part of, one of the activities or uses set out in subparagraphs (i) to (xxi);

(xxiii) camping;

(b) that part of any land and improvements used or set aside for use as a place of public worship or as a meeting hall for a nonprofit fraternal organization of persons of either or both sexes, together with the facilities necessarily incidental to that use, for at least 150 days in the year ending on June 30, of the calendar year preceding the calendar year for which the assessment roll is being prepared, not counting any day in which the land and improvements so used or set aside are also used for

(i) any purpose by an organization that is neither a religious organization nor a non-profit fraternal organization,

(ii) entertainment where there is an admission charge, or

(iii) the sale or consumption, or both, of alcoholic beverages;

(c) land

(i) that is in a rural area,

(ii) that is part of a parcel of land or contiguous parcels of land used for overnight commercial accommodation offered predominantly to facilitate an outdoor recreational activity,

(iii) that is not under improvements, and

(iv) that

(A) is used for an outdoor recreational activity,

(B) is used for purposes ancillary to an outdoor recreational activity,

(C) is used for purposes ancillary to the overnight accommodation, or

(D) has no present use and is specifically zoned or held for business, commercial or industrial purposes.

(2) In subsection (1) (c), "outdoor recreational activity" means any of the following activities that are organized by or through the operator of the overnight commercial accommodation, or which are carried out with a guide:

(a) hunting;

(b) fishing;

(c) kayaking;

(d) canoeing;

(e) white-water rafting;

(f) horseback riding;

(g) mountain biking;

(h) wildlife viewing;

(i) hiking;

(j) mountain climbing;

(k) backcountry skiing.

[en. B.C. Reg. 477/92; am. B.C. Regs. 517/2004; 348/2005; 274/2009.]

Class 9 — farm

9   Class 9 property shall include only land classified as farm land.

Split classification

10   Where a property falls into 2 or more prescribed classes, the assessor shall determine the share of the actual value of the property attributable to each class and assess the property according to the proportion each share constitutes of the total actual value.

[en. B.C. Reg. 268/91.]

Information required to assess strata accommodation property

11   The owner of a strata accommodation property must supply the following information to the assessment authority on or before August 31 of each year:

(a) for the period beginning on July 1 of the previous year and ending on June 30 of the year, the number of days the strata accommodation property was rented as overnight accommodation as part of a period of rental of less than 28 days;

(b) for the period beginning on July 1 of the previous year and ending on June 30 of the year, the number of days

(i) the owner had the right to use the strata accommodation property, and

(ii) the owner used the strata accommodation property.

[en. B.C. Reg. 221/2007, s. 2; am. B.C. Reg. 281/2007, ss. 1 and 2.]

Strata accommodation property — prescribed percentage

12   The percentage prescribed for the purposes of the definition of "strata accommodation property" in section 19 of the Assessment Act is 20%.

[en. B.C. Reg. 221/2007, s. 2.]

Information required to assess leasehold accommodation property

13   On or before August 31 of each year, the owner of a leasehold accommodation property must supply the following information to the assessment authority:

(a) the number of leasehold units in the leasehold accommodation property;

(b) the number of accommodation units in the leasehold accommodation property;

(c) for the period beginning on July 1 of the previous year and ending on June 30 of the year, the number of days each accommodation unit in the leasehold accommodation property was rented as overnight accommodation as part of a period of rental of less than 28 days;

(d) in respect of each leasehold unit in the leasehold accommodation property, the number of days, for the period beginning on July 1 of the previous year and ending on June 30 of the year,

(i) the lessee had the right to use the leasehold unit, and

(ii) the lessee used the leasehold unit;

(e) whether a lessee and, if the lessee is a corporation, any affiliate of the lessee lease more than 14 leasehold units in the leasehold accommodation property.

[en. B.C. Reg. 297/2008, Sch. s. 2; am. B.C. Reg. 297/2008, s. 4.]

Leasehold accommodation property — prescribed matters

14   (1) For the purposes of the definition of "accommodation unit" in section 19 of the Assessment Act, the prescribed percentage is 20%.

(2) For the purposes of the definition of "leasehold accommodation property" in section 19 of the Assessment Act, the prescribed number of leasehold units is 15.

(3) For the purposes of the definition of "leasehold unit" in section 19 of the Assessment Act, the prescribed number of years is 99.

[en. B.C. Reg. 297/2008, Sch. s. 2.]

Aggregate information for strata and leasehold accommodation properties

15   (1) For the purposes of section 19 (14.2) of the Assessment Act, the information described in section 11 (a) of this regulation is prescribed.

(2) For the purposes of section 19 (14.4) of the Assessment Act, the information described in section 13 (c) of this regulation is prescribed.

[en. B.C. Reg. 137/2012.]

Part 2

Repealed. [B.C. Reg. 485/83.]

Schedule A

Repealed. [B.C. Reg. 485/83.]

Schedule B

[en. B.C. Reg. 257/2020.]

(section 3.1)

Interpretation

1   An assessment roll number set out in column 1 of the table in section 2 is the number on the assessment roll prepared by the assessment authority for the 2021 taxation year.

Designated eligible supportive housing properties

2   For the purposes of section 19 (14.01) of the Assessment Act, the eligible supportive housing properties identified by the assessment roll numbers listed in column 1 of the following table are designated for the 2021 taxation year:

ItemColumn 1
Assessment Roll Number
101-234-01006020
201-234-01008021
301-234-01010011
401-234-01020002
501-234-01020018
601-234-01020019
701-234-01075020
801-234-01521059
901-234-02118005
1001-234-03194011
1101-234-03209011
1201-234-07492030
1301-234-07492107
1401-234-08582002
1501-234-09663002
1601-234-10711036
1701-234-10738014
1801-234-10746022
1901-234-10746029
2001-234-09690016
2101-308-533114003
2201-308-620639001
2301-308-652031010
2401-308-653147000
2501-308-659589001
2601-308-680325000
2701-308-680368000
2801-308-704242010
2901-309-490623031
3001-309-490623032
3101-309-490623033
3201-309-490623034
3301-309-490623035
3401-309-490623036
3501-309-490623037
3601-309-490623038
3701-309-490623039
3801-309-490623040
3901-309-490623041
4001-309-490623042
4101-309-490623043
4201-309-490623044
4301-309-490623045
4401-309-490623046
4501-309-490623047
4601-309-490623048
4701-309-490623049
4801-309-490623050
4901-309-490623051
5001-309-490623052
5101-309-490623053
5201-309-490623054
5301-309-490623055
5401-309-490623056
5501-309-490623057
5601-309-490623058
5701-309-490623059
5801-309-490623060
5901-309-490623061
6001-309-490623062
6101-309-490623063
6201-309-490623064
6301-309-490623065
6401-309-490623066
6501-309-490623067
6601-309-490623068
6701-309-490623069
6801-309-490623070
6901-309-490623071
7001-309-490623072
7101-309-490623073
7201-309-490623074
7301-309-490623075
7401-327-03632100
7501-349-09631025
7601-401-07004010
7704-207-08050010
7804-223-00137000000
7904-250-05437060
8004-250-05770023
8104-250-05894008
8204-250-08283914
8304-250-16506000
8404-250-17364001
8504-250-80740000
8604-250-81641000
8704-250-82389005
8804-250-85908010
8904-250-86080100
9004-250-89539100
9104-315-00696050
9204-559-00048001
9306-204-00750109
9406-204-00848002
9506-204-00848004
9606-330-0400106
9706-336-00600784
9806-336-01441000
9906-336-02295500
10006-336-02735100
10106-336-03166000
10206-336-04000135
10308-221-128028000
10408-338-5000001321005
10508-570-00148005
10608-570-00179220
10708-570-00179265
10808-746-01456125
10909-200-002636077860000
11009-200-002642041070000
11109-200-002648078940000
11209-200-002654070300000
11309-200-002654097340000
11409-200-003040690060000
11509-200-007640163250000
11609-200-007646122930000
11709-200-007646159450000
11809-200-009730159940000
11909-200-009739161970000
12009-200-011810156060000
12109-200-013190580066602
12209-200-013190598020000
12309-200-013190603520000
12409-200-013217590920000
12509-200-013230650950000
12609-200-013579192280000
12709-200-013579192480000
12809-200-013579194070000
12909-200-013579196020000
13009-200-013579196220000
13109-200-013579196960000
13209-200-013580192350000
13309-200-013580192740000
13409-200-013580192770000
13509-200-013580192960000
13609-200-013580194030000
13709-200-013580196010000
13809-200-013580196190000
13909-200-013580196250000
14009-200-013580196330000
14109-200-013580196660000
14209-200-013580196920000
14309-200-013580198060000
14409-200-013580198620000
14509-200-013580205070000
14609-200-013588222310000
14709-200-013589192700000
14809-200-013589196120000
14909-200-013590192460000
15009-200-013590194560000
15109-200-013590194950000
15209-200-013590196010000
15309-200-013590196340000
15409-200-013590196390000
15509-200-013590196910000
15609-200-013590196940000
15709-200-013590198050000
15809-200-013590198930000
15909-200-013590212060000
16009-200-013594226060000
16109-200-013638175550000
16209-200-013638186960000
16309-200-013640173910000
16409-200-013644171070000
16509-200-013645212680000
16609-200-013646225080000
16709-200-013650206970000
16809-200-013689194450000
16909-200-013689199830000
17009-200-014253630050000
17109-200-014253665400000
17209-200-014255577960000
17309-200-014259580940000
17409-200-014586259740000
17509-200-014594235690000
17609-200-014594250060000
17709-200-014598233060000
17809-200-014633230930000
17909-200-014633236480000
18009-200-014648234580000
18109-200-014684230890000
18209-200-014696269050000
18309-200-015701235060000
18409-200-015770230950000
18509-200-016210744740000
18609-200-016721199880000
18709-200-019721237960000
18809-200-022270670080000
18909-200-022277708280000
19009-200-022700277980000
19109-200-022710277030000
19209-200-024270790860000
19309-200-026138592480000
19409-200-026172592030000
19509-200-026190580670000
19609-200-026190580770000
19709-200-026580157880000
19809-200-026580172040000
19909-200-026580186360000
20009-200-026589172960000
20109-200-026589178660000
20209-200-026589186020000
20309-200-026590157420000
20409-200-026590157630000
20509-200-026590172700000
20609-200-026590172750000
20709-200-026590178060000
20809-200-026590178220000
20909-200-026590178500000
21009-200-026590178620000
21109-200-026590178630000
21209-200-026590186050000
21309-200-026590186780000
21409-200-026590186830000
21509-200-026590190600000
21609-200-026590190650000
21709-200-026590190880000
21809-200-026590190997703
21909-200-026592138470000
22009-200-026592148450000
22109-200-026592172250000
22209-200-026592172570000
22309-200-026600157050000
22409-200-027118609060000
22509-200-027605113150000
22609-200-027606118950000
22709-200-027607118980000
22809-200-027607119550000
22909-200-027609118730000
23009-200-029120608220000
23109-200-029126612550000
23209-200-029130608630000
23309-200-029130612710000
23409-200-029134612190000
23509-200-029134614060000
23609-200-029134614260000
23709-200-029138606950000
23809-200-029138614350000
23910-220-00355001
24010-220-00385000
24110-220-00644000
24210-220-01084000
24310-220-02677000
24410-220-06426000
24510-220-09044000
24610-220-09921000
24710-220-12900000
24810-220-13314023
24910-224-101321000
25010-224-266510001
25110-224-267001000
25210-224-267001003
25310-224-544025000
25410-224-603050000
25510-224-606546000
25610-224-608010009
25710-301-078039120000
25810-301-156039865000
25910-301-197058250000
26010-301-320474920000
26110-301-342054820000
26210-301-531545030000
26310-301-553555380000
26410-301-610737550000
26510-301-669510100000
26610-305-04515003
26710-305-11954000
26810-305-13795000
26910-305-20401000
27010-305-31089100
27111-306-D162012000
27211-306-D163232020
27311-320-R051566001
27411-320-R056610001
27511-320-R057600004
27611-320-R057601101
27711-320-R059805001
27811-320-R059805002
27911-320-R059805003
28011-320-R059805004
28111-320-R059805005
28211-320-R059805006
28311-320-R059805007
28411-320-R059805008
28514-326-2260000587
28614-326-2260988453
28714-326-2260988465
28814-326-2260988477
28914-326-2260988489
29014-326-2260988490
29114-326-2260988507
29214-326-2260988519
29314-326-2260988520
29414-326-2260988532
29514-326-2260988544
29614-326-2260988556
29714-326-2260988568
29814-326-2260988581
29914-326-2260988593
30014-326-2260988611
30114-326-2260988623
30214-326-2260988635
30314-326-2260988647
30414-326-2260988659
30514-326-2260988660
30614-326-2260988672
30714-326-2260988684
30814-326-2260988696
30914-326-2260988702
31014-326-2260988714
31114-326-2260988726
31214-326-2260988738
31314-326-2260988751
31414-326-2260988763
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49827-420-09250000
49956-087-11135005

[Provisions relevant to the enactment of this regulation: Assessment Act, R.S.B.C. 1996, c. 20, ss. 19, 20.4, 22, 23 and 74.]