Exclusion categories

1The following categories and types of things, which are deemed to be included in the definition of "improvements" by section 1 (2) of the Assessment Act, are, by this regulation, excluded from the definition of "improvements" in that Act, but any foundations associated with them are not excluded:

(a)portable elements of communications, security or fire protection systems, and the following items, whether or not portable, which are used for telecommunication:

(i)head end equipment;

(ii)all antennae including, but not limited to, parabolic, standard microwave, common carrier, radome, dipole or yagi types, whether used in radio, microwave, television, telephone or satellite systems;

(iii)light metal towers associated with antennae, which are not used for industrial, commercial or business purposes;

(b)bucket elevators;

(c)fans, motors, piping other than piping used to supply fuel, or other equipment that is used to control or provide the temperature, irrigation or atmosphere within a dry kiln, steamchest, greenhouse, cooling tower, controlled atmosphere warehouse or cold storage warehouse, and all ventilating and heating equipment used for process purposes in farms, described in section 1 (2) (b) of the Assessment Act;

(d)coolers, freezers or controlled environment cabinets that are

(i)of a modular walk-in or reach-in type, and

(ii)located within a building or structure,

and any associated machinery and controls;

(e)portable lighting or portable lighting plants;

(f)those pumps, motors, travelling screens, travelling cranes and hoists, filters, chlorinators, skimmers, aerators and similar things that are in water or sewer systems;

(g)in the case of rail car and truck dumpers, lifts for marine vessels, platform scales, hoppers, stacker-reclaimers, conveyors, screw conveyors and travelling cranes, their moving parts and all controls related to their moving parts;

(h)casings for screw conveyors or bucket elevators;

(i)those catwalks or tending platforms that are principally mounted on or are supported either by an improvement exempted by this regulation or by production machinery;

(j)idler arms for conveyors;

(k)chip or hog blow lines;

(l)J-bar or tray sorters, excluding any enclosure and associated framing;

(m)turbines, generators and related controls;

(n)those surface tows or aerial chairs, gondolas or tramways that are supported by towers, including their supporting cables, sheave assemblies, bull wheels, motors and controls;

(n.1)snow making systems except piping or associated structures;

(o)haul roads within active mine pits;

(p)subject to paragraph (c), piping in a plant that is within property classified for assessment purposes as Class 4 or 5, other than that portion of the piping which supplies or moves

(i)water that is used for drinking, cooking or personal hygiene,

(ii)water to the beginning of a plant process for use in that process,

(iii)materials that are used for fire protection,

(iv)fuel or steam that is used for heating or power production,

(v)materials to the point where major processing of the materials begins,

(vi)industrial or non-industrial waste, or

(vii)materials that have been refined, manufactured or otherwise processed in the plant and which are not subject to any further refinement, manufacturing or other processing in that plant;

(q)casings or piping in oil or gas wells;

(r)electrical distribution equipment and materials, not including the load break switch or circuit breaker referred to in subparagraph (ii), that are located

(i)within properties classified for assessment purposes as Class 4, 5 or 6, and

(ii)between a medium voltage load break switch, or a medium voltage circuit breaker, and production machinery, where "medium voltage" is 601 volts to and including 15 kilovolts and the load break switch or circuit breaker is located, as determined by the current flow, immediately before a distribution transformer that serves the production machinery;

(s)portable power or generating facilities;

(t)the following vessels:

(i)cyclones, dust and particulate collectors or separators, power and recovery boilers, furnaces used in industrial processes, rotary dryers, rotary kilns, rotary mixers, compressor tanks, evaporators, heat exchangers, electrolytic cells, electrolytic tanks, stripping or scrubbing vessels or expansion tanks;

(ii)those flotation cells, crushers, grinding mills, dewatering filters, primary and secondary leach filters, aeration columns, carbon columns, heavy media separators and flotation columns that are used in the mining industry;

(iii)those rotary modulizers, absorption towers, cottrell treaters, humidifying towers, spray towers, glover towers, hot treaters, mist eliminators, melting pots, scrubbers and acidifiers that are used in the smelting industry;

(iv)those cat cracker columns, desalters, atmospheric columns, vacuum columns, rectifier columns, fractionator columns, reactors, distillation towers, reformer stacks, asphalt oxidizers, hydrotreater units, reformer units, platformer units, crude units, alkylation units, fluid cat cracker units, isomerization units, rerefined oil process units, blending or shipping kettles, oxidation towers, gas or oil separator towers, emulsion treater towers, condensate accumulators, contractor towers, reboilers, stills, instrument air receivers, treater pressure filters, treater zeolite softeners, water treater towers, coalescers, inlet scrubbers, sour water stripper towers, condensate receivers, sulfreen reactors, converters, reflux accumulators, water wash towers, methanol towers, methanol degassers, methanol strippers, instrument air receivers, dehydrator towers, separator towers, demethanizer towers, deethanizer towers, depropanizer towers, debutanizer towers, refrigerant receivers, refrigerant blowcases and condensers, except cooling condensers, that are used in the petroleum and gas industry;

(v)those resin blenders, batch or continuous digester vessels, bleaching towers, demineralizers, water softeners, chlorine or chlorine dioxide generators, air receivers, steaming vessels (TMP), deaerators, impregnation vessels, oxygen reactors, repulpers, oxygen drum washers, preheaters, brown stock decker washers and brown stock steam vessels that are used in the forest industry;

(vi)those distillation towers, graphite cells, synthesizer towers, cooler vessels, solution treaters, hydrogenator treaters, rotary pebble mills, prilling towers, degasser eliminators, vacuum dryers, methanator units, extractor units, reboilers, converters, still columns, kettles, untreated chlorate dryers, deaerator systems and steam drums that are used in the chemical industry;

(vii)those spas, hot-tubs and swimming pools that are free standing and any associated machinery and controls.

[am. B.C. Regs. 476/92; 427/98.]