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| B.C. Reg. 97/88 O.C. 506/88 | Deposited March 28, 1988 |
[includes amendments up to B.C. Reg. 81/2005, March 18, 2005]
1 The industrial improvements in plants or classes of plants described in column 1 of the following Table that have less than the capacities set out opposite them in column 2 are exempt from the definition of "industrial improvements" in section 20 of the Act.
| Column 1 Plant | Column 2 Capacity | |
| 1 | Placer mines | 500 m3 pay dirt per day |
| 2 | Mines, other than coal mines or placer mines | 75 tonnes milling capacity per day or no milling capacity |
| 3 | Sawmills that manufacture lumber and other wood products from raw logs | 15 million fbm per year based on 480 shifts a year of 8 hours each shift |
| 4 | Remanufacturing plants, not part of a sawmill, which manufacture lumber or other wood products from rough lumber or cants, but not raw logs | 300 million fbm per year based on 480 shifts a year of 8 hours each shift |
| 5 | Chemical plants | 5 000 tonnes per year |
| 6 | Building, refitting or repairing ships | 750 tonnes light displacement weight retrieval capacity or no retrieval capacity |
| 7 | Specialty veneer value-added remanufacturing plants which are not part of primary veneer processing plants (i.e., where veneer is produced by peeling or slicing raw logs or flitches) | 250 million sq. ft. 3/8" basis, based on 480 shifts a year of 8 hours each shift |
[am. B.C. Regs. 473/92; 329/2002; 460/2003; 81/2005.]
[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 20]
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