Point in Time - Railway, Pipeline, Electric Power and Telecommunications Corporation Rights of Way Valuation Regulation - 218/86

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"Point in Time" Regulation Content

Assessment Act

Railway, Pipeline, Electric Power and Telecommunications Corporation Rights of Way Valuation Regulation

B.C. Reg. 218/86

SECTION	EFFECTIVE DATE
NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
Section 2	November 30, 2009
	December 17, 2010
	December 5, 2011
	December 7, 2012
	December 11, 2013
	December 10, 2014
	December 23, 2015
	December 19, 2016
	December 20, 2017
	December 14, 2018
	December 18, 2019
Section 3	November 30, 2009
	December 17, 2010
	December 5, 2011
	December 7, 2012
	December 11, 2013
	December 10, 2014
	December 23, 2015
	December 19, 2016
	December 20, 2017
	December 14, 2018
	December 18, 2019

Section 2 BEFORE amended by BC Reg 288/2009, effective November 30, 2009.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2008 and subsequent taxation years.

Section 2 BEFORE amended by BC Reg 373/2010, effective December 17, 2010.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2010 and subsequent taxation years.

Section 2 BEFORE amended by BC Reg 222/2011, effective December 5, 2011.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2011 and subsequent taxation years.

Section 2 BEFORE amended by BC Reg 392/2012, effective December 7, 2012.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2012 and subsequent taxation years.

[en. B.C. Reg. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1; 442/97, s. 1; 420/98, s. 1; 425/99, s. 1;
381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1; 488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1;
373/2010, s. 1; 222/2011, s. 1.]

Section 2 BEFORE amended by BC Reg 253/2013, effective December 11, 2013.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2013 and subsequent taxation years.

[en. B.C. Reg. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1;
442/97, s. 1; 420/98, s. 1; 425/99, s. 1; 381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1;
488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1; 373/2010, s. 1;
222/2011, s. 1.; 392/2012, s. 1.]

Section 2 BEFORE amended by BC Reg 233/2014, effective December 10, 2014.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2014 and subsequent taxation years.

[en. B.C. Reg. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1; 442/97, s. 1; 420/98, s. 1; 425/99, s. 1; 381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1; 488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1; 373/2010, s. 1; 222/2011, s. 1; 392/2012, s. 1; 253/2013, s. 1.]

Section 2 BEFORE amended by BC Reg 264/2015, effective December 23, 2015.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2015 and subsequent taxation years.

Section 2 BEFORE amended by BC Reg 317/2016 effective December 19, 2016.

Application

2 This regulation shall be used for determinations of value for the purposes of assessment for the 2016 and subsequent taxation years.

[en. B.C. Reg. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1; 442/97, s. 1; 420/98, s. 1; 425/99, s. 1; 381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1; 488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1; 373/2010, s. 1; 222/2011, s. 1; 392/2012, s. 1; 253/2013, s. 1; 233/2014, s. 1; 264/2015, s. 1.]

Section 2 BEFORE amended by BC Reg 245/2017, effective December 20, 2017.

Application

2 This regulation must be used for determinations of value for the purposes of assessment for the 2017 and subsequent taxation years.

[en. B.C. Reg. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1; 442/97, s. 1; 420/98, s. 1; 425/99, s. 1; 381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1; 488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1; 373/2010, s. 1; 222/2011, s. 1; 392/2012, s. 1; 253/2013, s. 1; 233/2014, s. 1; 264/2015, s. 1; 317/2016, s. 1.]

Section 2 BEFORE amended by BC Reg 283/2018, effective December 14, 2018.

Application

2 This regulation must be used for determinations of value for the purposes of assessment for the 2018 and subsequent taxation years.

[en. B.C. Reg. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1; 442/97, s. 1; 420/98, s. 1; 425/99, s. 1; 381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1; 488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1; 373/2010, s. 1; 222/2011, s. 1; 392/2012, s. 1; 253/2013, s. 1; 233/2014, s. 1; 264/2015, s. 1; 317/2016, s. 1; 245/2017, s. 1.]

Section 2 BEFORE amended by BC Reg 283/2019, effective December 18, 2019.

Application

2 This regulation must be used for determinations of value for the purposes of assessment for the 2019 and subsequent taxation years.

[en. B.C. Reg. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1; 442/97, s. 1; 420/98, s. 1; 425/99, s. 1; 381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1; 488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1; 373/2010, s. 1; 222/2011, s. 1; 392/2012, s. 1; 253/2013, s. 1; 233/2014, s. 1; 264/2015, s. 1; 317/2016, s. 1; 245/2017, s. 1; 283/2018, s. 1.]

Section 3, table BEFORE amended by BC Reg 288/2009, effective November 30, 2009.

Table

Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) south of the 59^th parallel	$5 612 per acre
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) north of the 59^th parallel	$208 per acre
For the track in place of a railway corporation, located on land described in section 1 (1) (c) (iii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96	$502 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$3 472 per acre
For the gathering pipelines of a pipeline corporation	$588 per acre
For the transmission lines of an electrical power corporation	$3 472 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$3 472 per acre

[am. B.C. Regs. 457/94, s. 3; 499/95, s. 2; 335/96, s. 2; 442/97, s. 2; 420/98, s. 2; 425/99, s. 2; 381/2000, s. 2; 282/2001, s. 2; 362/2002, s. 2; 488/2003, s. 3; 559/2004, s. 2; 363/2006, s. (b); 351/2007, s. 2.]

Section 3, table BEFORE amended by BC Reg 373/2010, effective December 17, 2010.

Table

Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) south of the 59^th parallel	$5 612 per acre
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) north of the 59^th parallel	$208 per acre
For the track in place of a railway corporation, located on land described in section 1 (1) (c) (iii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96	$502 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$3 472 per acre
For the gathering pipelines of a pipeline corporation	$588 per acre
For the transmission lines of an electrical power corporation	$3 472 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$3 472 per acre

Section 3, column 2 of the table BEFORE amended by BC Reg 222/2011, effective December 5, 2011.

$7 568 per acre

$255 per acre

$502 per acre

$4 340 per acre

$778 per acre

$4 340 per acre

Section 3 BEFORE amended by BC Reg 392/2012, effective December 7, 2012.

Determination of value

3 The actual value of the right of way for the items in column 1 of the table must be determined using the rates set out opposite them in column 2:

Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) south of the 59^th parallel	$7 674 per acre
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) north of the 59^th parallel	$310 per acre
For the track in place of a railway corporation, located on land described in section 1 (1) (c) (iii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96	$502 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 519 per acre
For the gathering pipelines of a pipeline corporation	$832 per acre
For the transmission lines of an electrical power corporation	$4 519 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 519 per acre

Section 3, table BEFORE amended by BC Reg 253/2013, effective December 11, 2013.

Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) south of the 59^th parallel	$7 764 per acre
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) north of the 59^th parallel	$320 per acre
For the track in place of a railway corporation, located on land described in section 1 (1) (c) (iii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96	$520 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 490 per acre
For the gathering pipelines of a pipeline corporation	$888 per acre
For the transmission lines of an electrical power corporation	$4 490 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 490 per acre

Section 3, table BEFORE amended by BC Reg 233/2014, effective December 10, 2014.

Table
Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) south of the 59^th parallel	$8 260 per acre
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) north of the 59^th parallel	$800 per acre
For the track in place of a railway corporation, located on land described in section 1 (1) (c) (iii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96	$500 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 380 per acre
For the gathering pipelines of a pipeline corporation	$943 per acre
For the transmission lines of an electrical power corporation	$4 380 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 380 per acre

Section 3, table BEFORE amended by BC Reg 264/2015, effective December 23, 2015.

Table
Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) south of the 59^th parallel	$8 890 per acre
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) north of the 59^th parallel	$824 per acre
For the track in place of a railway corporation, located on land described in section 1 (1) (c) (iii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96	$505 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 340 per acre
For the gathering pipelines of a pipeline corporation	$1 020 per acre
For the transmission lines of an electrical power corporation	$4 340 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 340 per acre

Section 3, table BEFORE amended by BC Reg 317/2016, effective December 19, 2016.

Table
Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) south of the 59^th parallel	$9 630 per acre
For the track in place of a railway corporation, located on land (a) described in section 1 (1) (c) (i) or (ii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96, and (b) north of the 59^th parallel	$840 per acre
For the track in place of a railway corporation, located on land described in section 1 (1) (c) (iii) of the Criteria for Railway Right of Way Definition Regulation, B.C. Reg. 325/96	$350 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 260 per acre
For the gathering pipelines of a pipeline corporation	$1 090 per acre
For the transmission lines of an electrical power corporation	$4 260 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 260 per acre

Section 3, table BEFORE amended by BC Reg 245/2017, effective December 20, 2017.

Table
Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, B.C. Reg. 51/2016, and (b) south of the 59^th parallel	$10 340 per acre
For the track in place of a railway corporation, located on land (a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, and (b) north of the 59^th parallel	$880 per acre
For the track in place of a railway corporation, located on land described in section 2 (1) (c) (iii) of the Railway Corporations Assessment Regulation	$350 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 310 per acre
For the gathering pipelines of a pipeline corporation	$1 165 per acre
For the transmission lines of an electrical power corporation	$4 310 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 310 per acre

Section 3, table BEFORE amended by BC Reg 283/2018, effective December 14, 2018.

Table

Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, B.C. Reg. 51/2016, and (b) south of the 59th parallel	$13 500 per acre
For the track in place of a railway corporation, located on land (a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, and (b) north of the 59th parallel	$900 per acre
For the track in place of a railway corporation, located on land described in section 2 (1) (c) (iii) of the Railway Corporations Assessment Regulation	$510 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 490 per acre
For the gathering pipelines of a pipeline corporation	$1 035 per acre
For the transmission lines of an electrical power corporation	$4 490 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 490 per acre

Section 3, table BEFORE amended by BC Reg 283/2019, effective December 18, 2019.

Table

Column 1	Column 2
For the track in place of a railway corporation, located on land (a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, B.C. Reg. 51/2016, and (b) south of the 59th parallel	$13 560 per acre
For the track in place of a railway corporation, located on land (a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, and (b) north of the 59th parallel	$1 000 per acre
For the track in place of a railway corporation, located on land described in section 2 (1) (c) (iii) of the Railway Corporations Assessment Regulation	$520 per acre
For the pipelines of a pipeline corporation, other than gathering pipelines	$4 790 per acre
For the gathering pipelines of a pipeline corporation	$1 055 per acre
For the transmission lines of an electrical power corporation	$4 790 per acre
For the metallic or fibre optic cables of a telecommunications corporation	$4 790 per acre