198_2004 — Port Improvements (Berth Corridor) Tax Exemption Regulation

s. 1 — Definitions

In this regulation:

s. 1 — assessment roll number

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;

s. 1 — berth corridor improvements

berth corridor improvements means industrial improvements that are

s. 1(a)

breakwaters,

s. 1(b)

crane rails on wharves or piers,

s. 1(c)

docks, including caissons and rock mattresses,

s. 1(d)

dolphins,

s. 1(e)

floats,

s. 1(f)

jetties,

s. 1(g)

piers,

s. 1(h)

wharves, or

s. 1(i)

piles that are

s. 1(i)(i)

located in land covered by water, or

s. 1(i)(ii)

supporting wharves or piers;

s. 1 — bulk cargo

bulk cargo means cargo that is

s. 1(a)

unpackaged, unsegregated or non-unitized,

s. 1(b)

carried loose, and

s. 1(c)

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

s. 1 — Canada port property

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:

s. 1(a)

the Vancouver Fraser Port Authority;

s. 1(b)(c)

Repealed. [B.C. Reg. 306/2010, s. 1.]

s. 1(d)

the Nanaimo Port Authority;

s. 1(e)

the Port Alberni Port Authority;

s. 1(f)

the Prince Rupert Port Authority;

s. 1 — designated land

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

s. 1 — non-bulk cargo

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

s. 1(a)

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

s. 1(a)(i)

cartons, pallets, boxes and barrels, and

s. 1(a)(ii)

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

s. 1(b)

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

s. 1(b)(i)

customarily used for such shipments, and

s. 1(b)(ii)

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

s. 1.1 — Interpretation of Schedule

In the Schedule,

s. 1.1(a)

an assessment roll number set out in Column 1 is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2019 taxation year, as at December 31, 2018,

s. 1.1(b)

a year set out in Column 2 of the Schedule opposite an assessment roll number

s. 1.1(b)(i)

is the first year that any land identified by that assessment roll number was designated for the purposes of section 2,

s. 1.1(b)(ii)

is listed for ease of reference only, and

s. 1.1(b)(iii)

does not affect the effective date of this regulation, and

s. 1.1(c)

the municipality and terminal names set out in Columns 3 and 4 are listed for ease of reference only and do not affect the designation by assessment roll number.

s. 2 — Exemption for certain berth corridor improvements

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

s. 2(a)

the berth corridor improvements

s. 2(a)(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

s. 2(a)(ii)

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

s. 2(b)

the designated land

s. 2(b)(i)

is Canada port property, and

s. 2(b)(ii)

is located next to a navigable waterway;

s. 2(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;

s. 2(d)

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

s. 2(d)(i)

loading non-bulk cargo;

s. 2(d)(ii)

unloading non-bulk cargo;

s. 2(d)(iii)

storage in relation to such loading or unloading.

s. 3 — Designated land: assessment rolls

s. 3(1)

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

s. 3(2)

Repealed. [B.C. Reg. 306/2010, s. 3.]

Schedule

Schedule [en. B.C. Reg. 242/2018, s. 3.] Assessment Roll Designations