53. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 375/92, s. 53. SCHEDULE USEFUL LIFE OF WORK DONE OR THING PURCHASED  COLUMN 1

COLUMN 2


Work done or thing purchased

Useful life    in years


SITEWORK

   

1. Fences i. Concrete ii. Steel, Chain Link iii. Metal, Wrought Iron iv. Wood


20
15
25
15 

2. Landscaping i. Dead Tree Removal ii. New Trees iii. Shrub Replacement iv. Sodding


20
20
15
10 

3. Parking Lot, Driveways and Walkways i. Asphalt ii. Concrete iii. Gravel iv. Interlocking Brick v. Repairs


15
15
10
20
5


CONCRETE

 


1. Curbs and Patio Slabs

15


2. Foundation Walls

20


3. Garage Concrete Floor (Slab) and Rebar Repairs

   10


4. Retaining Walls

25


5. Stairs and porches

10


6. Balcony Slabs

10


MASONRY

   

1. Chimney i. Masonry (Brick, Block) ii. Metalbestos Type iii. Repairs, Masonry


20
15
15 

2. Masonry i. Repairs, Tuck Pointing ii. Replacement


15
20


3. Sandblasting

25


METALS

 


1. Balcony Railings, Steel

15


WOOD AND PLASTICS

 


1. Balcony Railings, Wood

10


2. Decks and Porches

20


3. Retaining Walls, Wood

15


THERMAL AND MOISTURE
PROTECTION

 


1. Caulking

10 

2. Eavestrough and Downpipes i. Aluminium, Plastic ii. Galvanized


15
20 

3. Garage Conc. Floor, Waterproofing i. Membrane ii. Sealer


15
5


4. Insulation

20 

5. Metal Flashing i. Aluminium ii. Galvanized, Painted iii. Steel, Prefinished


25
15
10 

6. Roof i. Cedar Shakes ii. Clay Tiles iii. Built Up iv. Inverted four-ply v. Metal Panels vi. Sarnafil vii. Single ply viii. Slate ix. Sloped (Asphalt Shingles) x. Repairs


25
25
15
20
25
25
20
25
15
5 

7. Siding i. Asphalt Shingles ii. Cedar iii. Cedar Shakes iv. Insulated Panel, Aluminium v. Steel vi. Masonite vii. Plywood viii. Stucco


15
25
25
25
25
20
10
20 

8. Soffits and Fascia i. Aluminium ii. Gypsum iii. Plywood iv. Pre-finished Steel v. Vinyl vi. Wood


25
15
20
25
25
15


9. Waterproofing, Above Ground

15


DOORS AND WINDOWS

 


1. Aluminium Storm Doors and Windows

15 

2. Doors i. Aluminium, Steel ii. Patio iii. Wood


20
20
20


3. Garage Door and Operator

10


4. Lock Replacement, Building

20 

5. Window Framing i. Aluminium ii. Wood


20
15


FINISHES

   

1. Carpets i. Common Areas ii. Ensuite


10
10 

2. Flooring i. Asphalt ii. Ceramic Tile iii. Hardwood iv. Linoleum v. Marble vi. Parquet vii. Quarry Tile viii. Restaining ix. Rubber Tiles x. Sanding xi. Vinyl Tile


10
10
20
10
25
20
10
5
20
5
10 

3. Gypsum Board i. Repairs ii. Replacement


5
20


4. Marble Wall Panels

25


5. Mirror Panels

10 

6. Painting i. Exterior: Walls, Trim, Balconies ii. Interior: Common Areas, Ensuite


5
10


7. Panelling

20 

8. Suspended Ceilings i. Fibre ii. Metal


15
25


9. Wallcovering, Vinyl

10


SPECIALTIES

 


1. Bicycle Racks

10


2. Building, Storage/Service

20 

3. Lockers i. Recreational ii. Storage


15
15


4. Mailboxes

15


5. Playground Equipment (Swings, etc.)

10


6. Satellite Dish

10 

7. Saunas i. Heaters ii. Walls


10
15


8. Steel Television Antennae

15 

9. Swimming Pool i. Above Ground ii. Ceramic Tile iii. Concrete iv. Heater v. Painting vi. Pump, Filter vii. Vinyl


10
15
20
10
5
15
15


10. Whirlpool, Jacuzzi

15


EQUIPMENT

 


1. Backhoe

10


2. Dehumidifiers

10 

3. Floor Polishers i. Commercial ii. Domestic


15
5


4. Front End Loader

10


5. Garbage Bins, Boxes

10


6. Garbage Compactors

15


7. Garbage Disposers

5 

8. Garbage Huts i. Metal ii. Wood


20
15


9. Humidifiers

10


10. Incinerators

15


11. Metal Scaffold

20


12. Power Lawnmower

10


13. Snow Blower

10


14. Tractors, Small

10


15. Trucks, Pick-up and Delivery

10


16. Vacuums, Commercial

10


FURNISHINGS

   

1. Appliances i. Clothes Dryer ii. Dishwasher iii. Microwave iv. Refrigerator v. Stove vi. Washing Machine


15
10
10
15
15
15


2. Cabinets, Counters: Bath, Kitchen

25


3. Drapes

10 

4. Furniture i. Couches ii. Folding Chairs and Tables iii. Office


10
10
10


5. Pictures

15


6. Venetian Blinds

10


CONVEYING SYSTEMS

   

1. Elevators i. Electrical Controls ii. Interior Wall Panels iii. New Installation iv. Mechanical Retrofit (Cable System)


15
15
20
15


MECHANICAL

   

1. Heating, ventilation and air conditioning i. Boilers A. Gas Fired Atmospheric B. Hot Water C. Insulation D. Retubing E. Steam ii. Central System (air conditioning) iii. Chiller iv. Cooling Tower v. Corridor System vi. Exhaust and Supply Fans vii. Fan Coil Units viii. Furnace A. Electric, Forced Air B. Oil, Gas, Forced Air C. Oil, Gas, Wall or Floor ix. Heat Exchanger x. Heat Pumps xi. Heating System A. Electric B. Hot Air C. Hot Water D. Steam xii. Hot Water Tanks A. Commercial B. Domestic xiii. Sanitary Exhaust A. Central System B. Individual System xiv. Stair Pressurization Fans xv. Units (Air Conditioners)
A. Incremental
B. Sleeve, Window


15
15
25
20
25
15
25
25
15
20
20
25
25
20
15
15
10
15
25
10
20
25
20
15
20
15
10 

2. Mechanical i. Culvert (Metal, Concrete) ii. Drains, Stacks (Plastic) iii. Lawn Sprinklers (Underground) iv. Plumbing Fixtures A. Faucets B. Tubs, Toilets, Sinks v. Pumps A. Booster, Circulating B. Fire, Jockey C. Sump vi. Risers vii. Sanitary System viii. Septic Tank and Tile Bed ix. Storm System x. Valves, Access Doors, Fittings, etc. xi. Water Softener xii. Water Treatment xiii. Wells and Water System


25
20
10
10
15
25
15
15
25
25
20
25
15
15
20
20


ELECTRICAL

 


1. Electric Heating Cables (Garage Ramp)

10


2. Emergency Lighting (Battery Operated)

15 

3. Emergency System i. Lighting ii. Generator


20
25


4. Fire Extinguishers

10


5. Fire System (Alarms, Smoke Detectors)

15


6. Intercom

15 

7. Light Fixtures i. Exterior ii. Interior: Common Areas, Ensuite


15
10


8. Panel and Distribution

15


9. Power Line

25


10. Rewiring

25


11. Street Lighting

15 

12. Surveillance System i. Cameras ii. Monitors iii. Switchers


15
15
15


13. Switches and Splitters

25 

14. Temperature Control i. Electric A. Indoor B. Outdoor ii. Pneumatic


15
15
20


15. Transformer

25 O. Reg. 375/92, Sched.; O. Reg. 568/92, s. 1. Français