Property Assessment and Taxation (Railway Right-of-Way) Regulations (SOR/2001-493)

Interpretation

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Act means the Indian Act. (Loi)

adjacent area

adjacent area, in respect of a First Nation, means the incorporated or unincorporated area bordering a majority of those reserves of the First Nation that contain right-of-way areas. (zone adjacente)

adjustment factor

adjustment factor means the adjustment factor set out in the Railway Corporations Assessment Regulation, B.C. Reg. 51/2016, as amended from time to time. (facteur de rajustement)

band council

band council means the council of a First Nation. (conseil de bande)

by-law

by-law means a by-law made under subsection 83(1) of the Act. (règlement administratif)

Canadian Pacific Railway Company

Canadian Pacific Railway Company includes any successor to the Canadian Pacific Railway Company. (Compagnie de chemin de fer Canadien Pacifique)

fibre optic improvements

fibre optic improvements means fibre optic fibres, sheaths, wrapping, conduits, cables and other related improvements. (équipement de fibres optiques)

First Nation

First Nation means an Indian band set out in column 1 of Schedule 1. (première nation)

incorporated area

incorporated area means an area incorporated as a municipality under the Local Government Act of British Columbia. (zone constituée)

property

property means a right-of-way, any other right or interest in lands, or improvements. (propriété)

provincial taxation laws

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)

right-of-way area

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)

track in place

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)

Application

Marginal note:Application

2 These Regulations apply to by-laws made by a band council in respect of taxation of property in a right-of-way area.

Taxation By-laws

Marginal note:First Nations Tax Commission review

3 A band council shall refer a draft of each by-law proposed to be made in respect of taxation of property in a right-of-way area to the First Nations Tax Commission for review and recommendations prior to making the by-law.

Marginal note:Determination of assessable value

• 4 (1) Subject to subsection (2), a by-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.

• Marginal note:Adjustment factors

  (2) Adjustment factors do not apply to the determination of assessable values of property under a by-law.

Marginal note:Maximum tax rates for railway companies

• 5 (1) Subject to subsection (3), the tax rate for a taxation year established under a by-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.

• Marginal note:Maximum tax rates for non-railway companies

  (2) Subject to subsection (3), the tax rate for a taxation year established under a by-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.

• Marginal note: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.

• Marginal note:Adjustment factors

  (4) For the purposes of subsection (1), the adjustment factors applicable to the determination of tax rates for the Boothroyd Indian Band, Nicomen Indian Band, Siska Indian Band and Skuppah Indian Band shall be the adjustment factors that apply to property in incorporated areas.

Coming into Force

Marginal note:Coming into force date

6 These Regulations come into force on the day on which they are registered.