In this regulation:
access line means an individual capacity line circuit including associated cables, towers, poles and wires directly connecting a customer with a central telephone office;
fibre optics cable means the portion of a fibre optics system between a transmitting and receiving unit and the next transmitting and receiving unit in that system, but does not include an access line;
fibre optics system means a system of cables together with the lines, towers, poles and wires associated with those cables used for communications by means of light guide, optical wave guide or other fibre optic technology;
October 31 means October 31 in the year preceding the year for which the assessment roll or revised assessment roll is completed;
subscriber means
a household of persons, whether occupying a single unit or a multiple unit residence to which cable television or data telecommunication services are provided directly or indirectly, or
the owner or operator of a hotel, hospital, nursing home or other commercial or institutional premises to which cable television or data telecommunication services are provided;
subscriber drop means the equipment or facilities used for the distribution of cable television programming or data telecommunication services distributed on its basic band from the point at which these services are diverted from the distribution system to a television receiver, FM receiver, channel converter or other terminal device in a subscriber's household or premises for the exclusive benefit of that subscriber;
This regulation must be used for determinations of value for the purposes of assessment for the 2026 and subsequent taxation years.
The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation must be determined using the rate of $685 per access line.
Repealed. [B.C. Reg. 374/2010, s. 3.]
Repealed. [B.C. Reg. 54/2007, s. 2.]
The actual value of a fibre optics cable, unless section 9 applies, is determined using the rates set out in Tables 1 to 4.
Repealed. [B.C. Reg. 54/2007, s. 3.]
Repealed. [B.C. Reg. 501/2003, s. 6.]
Repealed. [B.C. Reg. 362/2006, s. 4.]
Where, in respect of a telecommunications cable referred to in section 21 (1) (a) of the Assessment Act, the actual value of the telecommunications cable must be determined using a rate of $1.
a senior executive of the corporation provides the assessment authority with documentation certifying that the cable has been properly abandoned, and
the telecommunications cable would, if valued under section 19 of the Assessment Act, and in that reference to section 21 of the Assessment Act, have no value,
In respect of a telecommunications cable referred to in section 21 (1) (a) of the Assessment Act, which has dark fibre optic strands, and for which the valuation rate for each such cable is the total of
a senior executive of the corporation provides the assessment authority with documentation certifying which of those strands have been dark for a period of one year or more, and
there is no rate otherwise provided in this regulation for the dark portions of that cable,
10% of the rate that would have applied to that fibre strand if it had been lit, for each dark fibre strand in the cable,
the rate for each lit fibre strand in the cable, and
the installation cost for the cable.
Where a fibre optics cable, of a telecommunications corporation referred to in section 21 (1) (a) of the Assessment Act, is under construction, the assessor must determine the percentage complete as of October 31 and the actual value of the line must be determined by applying the percentage complete to the rate prescribed for that class.
The actual value of the lines, cables and wires, including fibre optics cable, of a cable television corporation is determined using the rate of $539 per subscriber drop.
Repealed. [B.C. Reg. 54/2007, s. 4.]
The actual value of a tower is determined using the rates set out in Appendix A.
Repealed. [B.C. Reg. 362/2006, s. 6.]
Repealed. [B.C. Reg. 300/2020, s. 5.]
Any notification to be provided to the assessment authority under this regulation must be provided by October 31 in any year to be effective for the following tax year.
Appendix A [en. B.C. Reg. 244/2025, s. 5.] Communication towers — Installed Rates per Foot