Definitions
10.(1)In this section, “gas” means natural gas, manufactured gas or propane or any mixture of any of them; (“gaz”) “oil” means crude oil or liquid hydrocarbons or any product or by-product thereof; (“pétrole”) “pipe line” means a pipe line for the transportation or transmission of gas that is designated by the owner as a transmission pipe line and a pipe line for the transportation or transmission of oil, and includes, (a) all valves, couplings, cathodic protection apparatus, protective coatings and casings, (b) all haulage, labour, engineering and overheads in respect of such pipe line, (c) any section, part or branch of any pipe line, (d) any easement or right of way used by a pipe line company, and (e) any franchise or franchise right, but does not include a pipe line or lines situate wholly within an oil refinery, oil storage depot, oil bulk plant or oil pipe line terminal; (“pipeline”) “pipe line company” means every person, firm, partnership, association or corporation owning or operating a pipe line all or any part of which is situate in Ontario. (“compagnie de pipeline”) Disputes (2)All disputes as to whether or not a gas pipe line is a transmission pipe line shall, on the application of any interested party, be decided by the Ontario Energy Board and its decision is final. Assessment of rates (3)Despite any other provision of this Act, a pipe line shall be assessed for taxation purposes at the following rates: OIL TRANSMISSIONS PIPE LINE  Size of Pipe

 

Assessment per Foot of Length


3/4" to 1"

Nom. Inside Diam.

$1.20


11/4" to 11/2"

Nom. Inside Diam.

1.45


2" and 21/2"

Nom. Inside Diam.

1.70


3"

Nom. Inside Diam.

2.20


4" and 41/2"

Nom. Inside Diam.

2.70


5" and 55/8"

Nom. Inside Diam.

3.20


6" and 65/8"

Nom. Inside Diam.

3.70


8"

Nom. Inside Diam.

5.90


10"

Nom. Inside Diam.

6.80


12"

Nom. Inside Diam.

8.55


14"

Outside Diam.

9.20


16"

Outside Diam.

10.35


18"

Outside Diam.

11.45


20"

Outside Diam.

12.45


22"

Outside Diam.

13.75


24"

Outside Diam.

14.80


26"

Outside Diam.

15.70


28"

Outside Diam.

16.75


30"

Outside Diam.

17.70


32"

Outside Diam.

18.65


34"

Outside Diam.

19.50


36"

Outside Diam.

20.35


38"

Outside Diam.

21.35 FIELD AND GATHERING PIPE LINE  Size of Pipe

 

Assessment per Foot of Length


3/4" to 1"

Nom. Inside Diam.

$ .90


11/4" to 11/2"

Nom. Inside Diam.

1.09


2" and 21/2"

Nom. Inside Diam.

1.31


3"

Nom. Inside Diam.

1.69


4" and 41/2"

Nom. Inside Diam.

2.10


5" and 55/8"

Nom. Inside Diam.

2.47


6" and 65/8"

Nom. Inside Diam.

2.89


8"

Nom. Inside Diam.

4.65


10"

Nom. Inside Diam.

5.44


12"

Nom. Inside Diam.

6.90 GAS TRANSMISSIONS PIPE LINE  Size of Pipe

 

Assessment per Foot of Length


3/4" to 1"

Nom. Inside Diam.

$1.20


11/4" to 11/2"

Nom. Inside Diam.

1.45


2" and 21/2"

Nom. Inside Diam.

1.75


3"

Nom. Inside Diam.

2.25


4" and 41/2"

Nom. Inside Diam.

2.80


5" and 55/8"

Nom. Inside Diam.

3.30


6" and 65/8"

Nom. Inside Diam.

3.85


8"

Nom. Inside Diam.

6.20


10"

Nom. Inside Diam.

7.25


12"

Nom. Inside Diam.

9.20


14"

Outside Diam.

10.00


16"

Outside Diam.

11.40


18"

Outside Diam.

12.75


20"

Outside Diam.

14.00


22"

Outside Diam.

15.65


24"

Outside Diam.

17.00


26"

Outside Diam.

18.25


28"

Outside Diam.

19.70


30"

Outside Diam.

21.10


32"

Outside Diam.

22.50


34"

Outside Diam.

23.80


36"

Outside Diam.

25.15


38"

Outside Diam.

26.70


42"

Outside Diam.

29.50 Pipe lines removed and installed in another location (4)A pipe line removed from one location and re-installed in another location shall, where depreciation is applicable, continue to be depreciated in accordance with subsection (12) as though remaining in its original location. Pipe lines abandoned (5)A pipe line that has been abandoned in any year ceases to be liable for the tax effective with the year next following the year in which the pipe line was abandoned. Liability to tax on pipe line on exempt land (6)Where a pipe line is located on, in, under, along or across a highway or any lands, other than lands held in trust for a band or body of Indians, exempt from taxation under this or any special or general Act, the pipe line is nevertheless liable to assessment and taxation in accordance with this section. Pipe lines on boundaries (7)Where a pipe line is placed on the boundary between land situate in territory without municipal organization and land situate in territory with municipal organization, or so near thereto as to be in some places on one side and in other places on the other side of the boundary line, such pipe line shall be assessed as if half of it were situate entirely within the former and half of it were situate entirely within the latter. Valuation of land occupied by pipe line (8)Land that is liable to the tax under this Act shall not have a lesser or greater assessment by reason of there being a pipe line located on, in, under, along or across it, nor shall it have a lesser or greater assessment by reason of the abandonment of the pipe line. Reduction of assessment on pipe line (9)Where a pipe line has been constructed and used for the transportation of oil or gas and ceases to be so used by reason of an order or regulation of an authority having jurisdiction in that behalf, other than the taxing authority, and an application to the proper authority for permission to abandon such pipe line has been refused, the assessment of such pipe line shall be reduced by 20 per cent so long as it is not used for the transportation of oil or gas. Pipe line deemed to be land (10)For the purpose of the tax under this Act, a pipe line or any part thereof situate in territory without municipal organization shall be deemed to be land to which this Act applies. Depreciation of pipe lines (11)A pipe line installed before 1970 shall be assessed for taxation at the rates set forth in subsection (3) but shall be depreciated up to the year 1970 at the rate of 5 per cent of the assessed value of the pipe line every three years from the year of installation, with a maximum depreciation of 55 per cent, and no allowance of depreciation shall be made with respect to a pipe line that is installed during or after 1970. R.S.O. 1990, c. P.32, s. 10 (1-11). Review of rates, etc. (12)The rates set out in subsection (3) and the year up to which depreciation is allowed set out in subsection (11) shall be reviewed by the Minister in 1992 and every third year thereafter and in any such year the Lieutenant Governor in Council may by regulation amend or re-enact the table of rates set out in subsection (3) or change the year up to which depreciation is allowed set out in subsection (11). R.S.O. 1990, c. P.32, s. 10 (12); 1999, c. 9, s. 179. Where two or more pipe lines occupy same right-of-way (13)Despite any provision of this section to the contrary, the Lieutenant Governor in Council may, where two or more pipe lines occupy the same right-of-way, by regulation, designate the second and subsequent pipe lines and, by regulation, prescribe the percentage of the rates set out in subsection (3) at which the second and subsequent pipe lines are assessable and taxable and the percentages of rates as so prescribed shall apply until such percentages of rates are altered. R.S.O. 1990, c. P.32, s. 10 (13). Telephone and Telegraph Companies Telephone and telegraph company assessments