GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
provincial taxation laws means the laws and regulations of British Columbia respecting property taxation, including the Assessment Act , Railway Corporations Assessment Regulation , Hospital District Act , School Act , Local Government Act and Taxation (Rural Area) Act , as amended from time to time. ( lois fiscales provinciales )
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
right-of-way area in respect of a First Nation set out in column 1 of Schedule 1, means the lands described in column 2. ( zone d’emprise )
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
track in place has the same meaning as track in place of a railway corporation in subsection 21(15) of the Assessment Act of British Columbia, as amended from time to time. ( voie ferrée existante )
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — 2
Application 2 These Regulations apply to property taxation laws made by the council of a First Nation set out in Schedule 1 in respect of taxation of property in a right-of-way area. SOR/2024-277, s. 10(E)
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — 3
Determination of assessable value 3 (1) Subject to subsection (2), a property taxation law in respect of taxation of property in a right-of-way area shall provide that an assessor must determine the assessable value of the following types of property using the assessment rates, adjustments, exceptions, inclusions and exclusions that would be applied if the property were subject to provincial taxation laws: (a) track in place of a railway company, including fibre optic improvements; (b) rights-of-way for track referred to in paragraph (a); (c) bridges of a railway company; (d) fibre optic improvements of a non-railway company; (e) utility systems of a non-railway company, including pipeline, cable, telephone, power, sewer, gas and related facilities; and (f) other improvements lawfully located in a right-of-way area. Adjustment factors (2) Adjustment factors do not apply to the determination of assessable values of property under a property taxation law. SOR/2016-92, s. 2(F)
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — 4
Maximum tax rates for railway companies 4 (1) Subject to subsection (3), the tax rate for a taxation year established under a property taxation law enacted by a First Nation set out in column 1 of Schedule 2 in respect of property of a railway company in a right-of-way area shall not exceed the rate equal to the sum of the products, determined for each of the tax bases set out in column 2, of A×B where A is the tax rate established for that taxation year under provincial taxation laws for that tax base; and B is the adjustment factor for that tax base. Maximum tax rates for non-railway companies (2) Subject to subsection (3), the tax rate for a taxation year established under a property taxation law enacted by a First Nation set out in column 1 of Schedule 2 in respect of improvements of a company other than a railway company in a right-of-way area shall not exceed the rate equal to the sum of the tax rates, established for that taxation year under provincial taxation laws, for the tax bases set out in column 2. Exemptions and inclusions (3) A tax rate referred to in subsection (1) or (2) shall incorporate the same exemptions, exceptions, inclusions and exclusions that would be applicable to the property if the property were subject to the provincial taxation laws applicable to the adjacent area. Adjustment factors (4) For the purposes of subsection (1), the adjustment factors applicable to the determination of tax rates shall be (a) in respect of the Adams Lake Indian Band, Chawathil First Nation, Cook’s Ferry Indian Band, Kanaka Bar Indian Band, Leq’a:mel First Nation, Little Shuswap Lake Indian Band, Matsqui First Nation, Neskonlith Indian Band and Shuswap First Nation, the adjustment factors that apply to property in incorporated areas; and (b) in respect of the Seabird Island Indian Band, the adjustment factors that apply in the District of Kent. SOR/2008-266, s. 1; SOR/2016-92, s. 3; SOR/2016-154, s. 1; SOR/2018-238, s. 2 SOR/2024-277, s. 10(E)
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — 5
Coming into force date 5 These Regulations come into force on January 1, 2008.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — (a)
(a) In the Province of British Columbia In New Westminster District All of those lands within Lakahahmen Indian Reserve No. 11 shown as Lots 18, 19 and 20 on Plan RSBC 3690R recorded in the Canada Lands Surveys Records in Ottawa. Containing about 2.66 ha (6.59 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In New Westminster District All of those lands within Lakahahmen Indian Reserve No. 11 shown as Lots 18, 19 and 20 on Plan RSBC 3690R recorded in the Canada Lands Surveys Records in Ottawa. Containing about 2.66 ha (6.59 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All of those lands within Lakahahmen Indian Reserve No. 11 shown as Lots 18, 19 and 20 on Plan RSBC 3690R recorded in the Canada Lands Surveys Records in Ottawa.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — (b)
(b) In the Province of British Columbia In New Westminster District All those lands within Holachten Indian Reserve No. 8 shown as the Canadian Pacific Railway Main Line Right of Way on Plans RR2009 and RR1473A recorded in the Canada Lands Surveys Records in Ottawa. Copies of those plans are deposited in the New Westminster Land Title Office under numbers 908 and 2887. Containing about 8.40 ha (20.76 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In New Westminster District All those lands within Holachten Indian Reserve No. 8 shown as the Canadian Pacific Railway Main Line Right of Way on Plans RR2009 and RR1473A recorded in the Canada Lands Surveys Records in Ottawa. Copies of those plans are deposited in the New Westminster Land Title Office under numbers 908 and 2887. Containing about 8.40 ha (20.76 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands within Holachten Indian Reserve No. 8 shown as the Canadian Pacific Railway Main Line Right of Way on Plans RR2009 and RR1473A recorded in the Canada Lands Surveys Records in Ottawa. Copies of those plans are deposited in the New Westminster Land Title Office under numbers 908 and 2887.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In the Province of British Columbia In the Yale Division of Yale District In Seabird Island Indian Reserve All those lands shown as Lot 258 on a Registration Plan of Railway Right of Way Area prepared by Mr. D. George Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3316R. Containing about 25.6 ha, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands shown as Lot 258 on a Registration Plan of Railway Right of Way Area prepared by Mr. D. George Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3316R.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Containing about 25.6 ha, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In the Province of British Columbia In Kamloops Division of Yale District Firstly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as the Canadian Pacific Railway Right of Way on Plan RR1399 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.11 ha (22.50 acres). Secondly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as Lot 11 on Plan 88122 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 1.13 ha (2.79 acres). Thirdly: All that part of Switsemalph Indian Reserve No. 6 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.56 ha (23.63 acres). Fourthly: All that part of Switsemalph Indian Reserve No. 7 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 4.49 ha (11.10 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In Kamloops Division of Yale District Firstly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as the Canadian Pacific Railway Right of Way on Plan RR1399 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.11 ha (22.50 acres). Secondly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as Lot 11 on Plan 88122 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 1.13 ha (2.79 acres). Thirdly: All that part of Switsemalph Indian Reserve No. 6 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.56 ha (23.63 acres). Fourthly: All that part of Switsemalph Indian Reserve No. 7 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 4.49 ha (11.10 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Firstly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as the Canadian Pacific Railway Right of Way on Plan RR1399 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.11 ha (22.50 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Secondly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as Lot 11 on Plan 88122 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 1.13 ha (2.79 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Thirdly: All that part of Switsemalph Indian Reserve No. 6 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.56 ha (23.63 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Fourthly: All that part of Switsemalph Indian Reserve No. 7 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 4.49 ha (11.10 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — (a)
(a) In the Province of British Columbia In Yale Division of Yale District All those lands within Schkam Indian Reserve No. 2 shown as the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. Containing about 13.36 ha (33.01 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In Yale Division of Yale District All those lands within Schkam Indian Reserve No. 2 shown as the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. Containing about 13.36 ha (33.01 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands within Schkam Indian Reserve No. 2 shown as the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. Containing about 13.36 ha (33.01 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — (b)
(b) In the Province of British Columbia In Yale Division of Yale District All those lands within Chawathil Indian Reserve No. 4 shown as a 17.89 ha (44.21 acre) part of the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. Saving and excepting all those lands lying westerly of the easterly boundary of Chawathil Indian Reserve No. 4 through the 3.06 ha (7.569 acre) part on Plan 46371 deposited in the Kamloops Land Titles Office; a copy of which is recorded in the Canada Lands Surveys Records in Ottawa under number 87796. The remainder containing about 16.55 ha (40.89 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In Yale Division of Yale District All those lands within Chawathil Indian Reserve No. 4 shown as a 17.89 ha (44.21 acre) part of the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. Saving and excepting all those lands lying westerly of the easterly boundary of Chawathil Indian Reserve No. 4 through the 3.06 ha (7.569 acre) part on Plan 46371 deposited in the Kamloops Land Titles Office; a copy of which is recorded in the Canada Lands Surveys Records in Ottawa under number 87796. The remainder containing about 16.55 ha (40.89 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands within Chawathil Indian Reserve No. 4 shown as a 17.89 ha (44.21 acre) part of the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Saving and excepting all those lands lying westerly of the easterly boundary of Chawathil Indian Reserve No. 4 through the 3.06 ha (7.569 acre) part on Plan 46371 deposited in the Kamloops Land Titles Office; a copy of which is recorded in the Canada Lands Surveys Records in Ottawa under number 87796.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
The remainder containing about 16.55 ha (40.89 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — (c)
(c) In the Province of British Columbia In Yale Division of Yale District All those lands shown as Lot 1 of Section 21, Township 5, Range 26, West of the 6th Meridian, shown on Plan EPP27024 deposited in the Kamloops Land Title Office; a copy of which is recorded under number 101786 in the Canada Lands Surveys Records in Ottawa. Containing about 0.237 hectares (0.586 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In Yale Division of Yale District All those lands shown as Lot 1 of Section 21, Township 5, Range 26, West of the 6th Meridian, shown on Plan EPP27024 deposited in the Kamloops Land Title Office; a copy of which is recorded under number 101786 in the Canada Lands Surveys Records in Ottawa. Containing about 0.237 hectares (0.586 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands shown as Lot 1 of Section 21, Township 5, Range 26, West of the 6th Meridian, shown on Plan EPP27024 deposited in the Kamloops Land Title Office; a copy of which is recorded under number 101786 in the Canada Lands Surveys Records in Ottawa. Containing about 0.237 hectares (0.586 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — (d)
(d) In the Province of British Columbia In Yale Division of Yale District All that parcel of land containing an area of 0.06 hectares (0.15 acres) more or less, shown on Plan 48856 deposited in the New Westminster Land Title Office; a copy of which is recorded under number 58901 in the Canada Lands Surveys Records in Ottawa.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In Yale Division of Yale District All that parcel of land containing an area of 0.06 hectares (0.15 acres) more or less, shown on Plan 48856 deposited in the New Westminster Land Title Office; a copy of which is recorded under number 58901 in the Canada Lands Surveys Records in Ottawa.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All that parcel of land containing an area of 0.06 hectares (0.15 acres) more or less, shown on Plan 48856 deposited in the New Westminster Land Title Office; a copy of which is recorded under number 58901 in the Canada Lands Surveys Records in Ottawa.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In the Province of British Columbia In New Westminster District In Sahhacum Indian Reserve No. 1 All those lands shown as Lot 1 on Plan 85344 recorded in the Canada Lands Surveys Records in Ottawa. Containing 1.06 ha (2.62 acres) more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands shown as Lot 1 on Plan 85344 recorded in the Canada Lands Surveys Records in Ottawa.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Containing 1.06 ha (2.62 acres) more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In the Province of British Columbia In Kamloops Division of Yale District Firstly: All those lands within Neskonlith Indian Reserve No. 2 shown as the Canadian Pacific Railway on Plan RR590 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 17.89 ha (44.21 acres). Secondly: All those lands within Switsemalph Indian Reserve No. 3 shown as part of the Canadian Pacific Railway Right of Way on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 6.57 ha (16.23 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Firstly: All those lands within Neskonlith Indian Reserve No. 2 shown as the Canadian Pacific Railway on Plan RR590 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 17.89 ha (44.21 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
Secondly: All those lands within Switsemalph Indian Reserve No. 3 shown as part of the Canadian Pacific Railway Right of Way on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 6.57 ha (16.23 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands within Whyeek Indian Reserve No. 4 shown as Lot 2 on Plan RSBC 3695R recorded in the Canada Lands Surveys Records in Ottawa. Containing about 45.1 ha (111.44 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands within Shuswap Indian Reserve shown as the Kootenay Central Railway Right-of-Way on Plan RR1469 recorded in the Canada Lands Surveys Records in Ottawa. A copy of that plan is deposited in the Land Title Office at Nelson under number 1203. Containing about 9.20 ha (22.75 acres).
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — (a)
(a) In the Province of British Columbia In Kamloops Division of Yale District In Kumcheen Indian Reserve No. 1 All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3312R. Containing about 2.22 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
In Kamloops Division of Yale District In Kumcheen Indian Reserve No. 1 All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3312R. Containing about 2.22 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations — First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3312R.