B.C. Reg. 198/2004, deposited April 30, 2004, pursuant to the COMMUNITY CHARTER [Section 223] and the PORTS PROPERTY TAX ACT [Section 6]. Order in Council 418/2004, approved and ordered April 29, 2004.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the attached Port Improvements (Berth Corridor) Tax Exemption Regulation is made.

— M. COELL, Minister of Community, Aboriginal and Women's Services; G. CAMPBELL, Presiding Member of the Executive Council.

PORT IMPROVEMENTS (BERTH CORRIDOR)
TAX EXEMPTION REGULATION

Definitions

1 In this regulation:

"assessment roll number" means the alphanumeric identifier described as an assessment roll number on an assessment roll under the Assessment Act and used to identify a particular property;

"berth corridor improvements" means industrial improvements that are

(a) breakwaters,

(b) crane rails on wharves or piers,

(c) docks, including caissons and rock mattresses,

(d) dolphins,

(e) floats,

(f) jetties,

(g) piers,

(h) wharves, or

(i) piles that are

(i) located in land covered by water, or

(ii) supporting wharves or piers;

"bulk cargo" means cargo that is

(a) unpackaged, unsegregated or non-unitized,

(b) carried loose, and

(c) loaded directly into the hold of a ship by pouring, pumping, scooping, shoveling, or other similar means;

"Canada port property" means real property that is owned by any of the following, or federal real property that is under the management of any of the following:

(a) the Vancouver Port Authority;

(b) the Fraser River Port Authority;

(c) the North Fraser Port Authority;

(d) the Nanaimo Port Authority;

(e) the Port Alberni Port Authority;

(f) the Prince Rupert Port Authority;

"designated land" means land designated under section 3 of this regulation;

"non-bulk cargo" means cargo that is not bulk cargo and is either

(a) break bulk cargo, being cargo that is loaded into the hold of a ship piece-by-piece, including

(i) cartons, pallets, boxes and barrels, and

(ii) separate units of cargo, including steel coils, metal bars, lumber, logs and machinery, or

(b) container cargo, being cargo that is loaded into the hold of a ship by crane, in reusable, substantial-sized containers that are

(i) customarily used for such shipments, and

(ii) designed for use in and transfer between 2 or more modes of transportation.

Exemption for certain berth corridor improvements

2 Berth corridor improvements are exempt from property taxes imposed under any Act if all of the following apply:

(a) the berth corridor improvements

(i) are located on designated land, whether the improvements were on the land at the applicable date specified in the Schedule or added later, and

(ii) are assessable under section 26 [occupier of Crown property] or 27 [occupier of exempt owner property] of the Assessment Act;

(b) the designated land

(i) is Canada port property, and

(ii) is located next to a navigable waterway;

(c) one or more of the improvements on the designated land are assessed, in whole or in part, as being in the Class 4 property class by reason of being industrial improvements within the meaning of paragraph (q) [sea going cargo loading and storage] of the definition of "industrial improvement" in section 20 (1) of the Assessment Act;

(d) the designated land and the improvements on that land, when considered together, are used primarily for one or more of the following purposes:

(i) loading non-bulk cargo;

(ii) unloading non-bulk cargo;

(iii) storage in relation to such loading or unloading.

Designated land: 2004 assessment rolls

3 (1) The land identified by the assessment roll numbers listed in section 1 of the Schedule to this regulation is designated for the purposes of section 2 of this regulation.

(2) This regulation is retroactive to the extent necessary to apply for the purposes of the 2004 taxation year in relation to the land referred to in subsection (1) and the improvements on that land.

Schedule

Assessment Roll Designations

2004 assessment roll designations

1 In the following table,

(a) the assessment roll numbers are those on the assessment rolls prepared by the British Columbia Assessment Authority for the 2004 taxation year, as at April 7, 2004, and

(b) the municipality and terminal names are listed for ease of reference only and do not affect the designation by assessment roll number.

Copyright © 2004: Queen's Printer, Victoria, British Columbia, Canada