Acts and Regulations

84-6 - General

Table of contents
Full text
Current to 16 June 2023
NEW BRUNSWICK
REGULATION 84-6
under the
Assessment Act
(O.C. 84-28)
Filed January 23, 1984
Under section 40 of the Assessment Act, the Lieutenant-Governor in Council makes the following Regulation:
1This Regulation may be cited as the General Regulation - Assessment Act.
2In this Regulation
“Act” means the Assessment Act.(Loi)
“Board” Repealed: 2001, c.32, s.2
“Chairman” Repealed: 2001, c.32, s.2
2001, c.32, s.2
2.001(1)For the purpose of subparagraph (a)(ii) of the definition “heavy industrial property” in section 1 of the Act,
(a) the 5-year period is determined as follows:
(i) subject to subparagraph (ii),
(A) for the year 2022, the period commences on January 1, 2016, and ends on December 31, 2020; and
(B) for every subsequent year, the period commences on January 1 of the year immediately following the year that was used to determine the 5-year period for the previous year and ends on December 31 of the year immediately following the year that was used to determine the 5-year period for the previous year; and
(ii) for any year in which there is no publicly available wood consumption data published for the fifth year of the 5-year period determined in accordance subparagraph (i), the most recent 5-year period for which there was data published for the fifth year of the period is the 5-year period determined for that year; and
(b) the amount prescribed is 100 000 m3 (3,531,467 ft3).
2.001(2)The following are prescribed for the purpose of subparagraph (a)(iii) of the definition “heavy industrial property” in section 1 of the Act:
(a) ore; and
(b) potash.
2.001(3)For the purpose of subparagraph (a)(iv) of the definition “heavy industrial property” in section 1 of the Act, the square footage prescribed is 200,000 ft2 (18 581 m2).
2022-61
2.01(1)The following property or portions or components of property fall within the ambit of paragraph (a) of the definition “real property” in section 1 of the Act but do not fall within the ambit of paragraph (e) of that definition:
(a) any lighting standard and any lighting fixture attached to it;
(b) any of the following improvements or alterations to land:
(i) clearing, grubbing, excavation, infilling, levelling or grading,
(ii) any roadway, paving, concrete slab, walkway, curbing, fencing or retaining wall,
(iii) any privately-owned water supply system, fire protection system, storm drainage system or sanitary sewerage system that is located on the land and provides service to the land,
(iv) any improvement designed to provide for the drainage or collection of water or other fluids, including water and other fluids that are generated from manufacturing or processing activities that occur on the land, and
(v) any privately-owned water supply pipe line;
(c) any containment structure associated with the storage of materials or by-products, including those that provide protection against spillage of materials or by-products; and
(d) any fish holding tank used in the aquaculture industry.
2.01(2)The following property or portions or components of property fall within the ambit of paragraph (b) of the definition “real property” in section 1 of the Act but do not fall within the ambit of paragraph (e) of that definition:
(a) any elevator, escalator, manlift or pit, regardless of whether it also provides a service to any manufacturing or processing carried out within the building or structure;
(b) any service platform or catwalk fully or partially attached to or supported by a building or structure, regardless of whether it also provides a service to any manufacturing or processing carried out within the building or structure;
(c) any system for providing heating, plumbing, lighting, ventilation, air-conditioning, communications, security or fire protection, regardless of whether it also provides a service to any manufacturing or processing carried out within the building or structure;
(d) service piping located within a building or structure and for the distribution of oxygen, acetylene, carbon dioxide, compressed air or other consumable gases, regardless of whether it also provides a service to any manufacturing or processing carried out within the building or structure;
(e) any building or structure, excluding any dry kiln, that provides shelter for people, plant or moveable property regardless of whether such building or structure was designed to accommodate a specific activity, use or function;
(f) any boiler room, penthouse or work area that has been incorporated or integrated into a structure that is not subject to assessment under the Act;
(g) any piling providing support for or forming part of any structure that is subject to assessment under the Act;
(h) any control room or control booth, including those located within a building or structure;
(i) any prefabricated or portable building or structure used for purposes for which real property is ordinarily used, including those located within a building or structure;
(j) any lighting standard and any lighting fixture attached to it;
(k) any of the following improvements or alterations to land:
(i) clearing, grubbing, excavation, infilling, levelling or grading,
(ii) any roadway, paving, concrete slab, walkway, curbing, fencing or retaining wall,
(iii) any privately-owned water supply system, fire protection system, storm drainage system or sanitary sewerage system that is located on the land and provides service to the land,
(iv) any improvement designed to provide for the drainage or collection of water or other fluids, including water and other fluids that are generated from manufacturing or processing activities that occur on the land, and
(v) any privately-owned water supply pipe line;
(l) any service tunnel, bunker or underground structure that provides shelter for people, plant or moveable property;
(m) any conveyor housing, gallery or transfer house, including associated structural support systems;
(n) mixing and blending tanks located at an oil refinery and used in whole or in part for the containment or storage of materials, regardless of whether agitation, mixing, blending, application of heat, finishing of product or other activities occur in those tanks;
(o) storage tanks located at a pulp mill, paper mill or pulp and paper mill and used in whole or in part for the containment or storage of pulp or stock slurries and other liquids and materials, regardless of whether agitation, mixing, blending, application of heat or other activities occur in those tanks;
(p) any water filtration tank, chest or cell incorporated or integrated into or forming part of a building;
(q) any containment structure associated with the storage of materials or by-products, including those that provide protection against spillage of materials or by-products;
(r) any boiler contained within a central heating plant that provides service to other buildings;
(s) any back-up generator that is affixed to land or buildings and that provides service to buildings; and
(t) any fish holding tank used in the aquaculture industry.
2004-142
2.1(1)The following property or portions or components of property fall within the ambit of paragraph (m) of the definition “real property” in section 1 of the Act:
(a) bases placed solely for the support of processing machinery and equipment if such bases are not incorporated or integrated in and do not form part of the building or any component of the building in which they are located;
(b) pedestals placed solely for the support of processing machinery and equipment if such pedestals are not incorporated or integrated in and do not form part of the building or any component of the building in which they are located;
(c) piers placed solely for the support of processing machinery and equipment if such piers are not incorporated or integrated in and do not form part of the building or any component of the building in which they are located; and
(d) columns placed solely for the support of processing machinery and equipment if such columns are not incorporated or integrated in and do not form part of the building or any component of the building in which they are located.
2.1(2)Crane beams and associated components do not fall within the ambit of paragraph (m) of the definition “real property” in section 1 of the Act.
2003-23
2.2Religious organizations for the purposes of paragraph 4(1)(a) of the Act are:
(a) St. Stephen’s Association for Christian Education Inc.; and
(b) St. Stephen’s University.
2004-98
2.21For the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l) of the Act, the Director shall take into consideration the following criteria in the following order when making the determination:
(a) land is leased to a person who is not a university listed in Schedule B of the Act, the lessee has full use and occupation of the land for a fixed period of time and the land will not be used for the purpose of a university residence;
(b) if paragraph (a) does not apply, a building or a portion of a building is leased to a person who is not a university listed in Schedule B of the Act or a student organization and the lessee provides for profit goods or services that do not relate to teaching or research;
(c) if paragraphs (a) and (b) do not apply, real property or a portion of real property is used or occupied for a purpose that does not relate to
(i) teaching,
(ii) research,
(iii) providing services to the university campus or community, or
(iv) cultural, artistic or sports activities; or
(d) if paragraphs (a) to (c) do not apply, in respect of a parcel of land that is shown on a subdivision plan filed in a registry office or registered in a land titles office, the parcel of land is or will be used or occupied for a purpose that does not relate to
(i) teaching,
(ii) research, or
(iii) providing services to the university campus or community.
2006-21
2.211The criteria that the Minister of Agriculture, Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f) of the Act are as follows:
(a) the agricultural society or agricultural fair association holds an annual agricultural fair or exhibition that includes competitive judging and awarding of recognition to exhibitors for their entries and participation; and
(b) the agricultural society or agricultural fair association maintains liability insurance.
2018-27; 2019, c.2, s.19
2.212The following public transit systems are prescribed for the purposes of paragraph 4(1)(n) of the Act: 
(a) Codiac Transpo, operated by the city of Moncton on its own behalf and on behalf of the city of Dieppe and The Town of Riverview;
(b) Saint John Transit, operated by the Saint John Transit Commission on behalf of The City of Saint John; and
(c) Fredericton Transit, operated by The City of Fredericton.
2020, c.21, s.3
2.3The following real property is heritage property for the purposes of section 15.3 of the Act:
(a) real property listed in the New Brunswick Register of Historic Places; or
(b) real property that is a historic place under the Historic Sites and Monuments Act (Canada).
2005-99
2.4A proposed restoration project on a heritage property must meet the following criteria for the purposes of subsection 15.3(3) of the Act:
(a) the cost of the project will be the greater of
(i) at least $100,000, and
(ii) at least 20% of the real and true value of the heritage property as of January 1 of the base year;
(b) the project will comply with the guidelines referred to in paragraph 9(f) of the Municipal Heritage Preservation Act, if applicable, and with the Standards and Guidelines for the Conservation of Historic Places in Canada;
(c) the project will be completed by the date specified in the application under subsection 15.3(3) of the Act; and
(d) at least 75% of the finished floor area of the heritage property will not be eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
2005-99; 2008, c.31, s.12
2.41(1)For the purposes of paragraph (b) of the definition “multiunit residential building” in subsection 15.31(1) of the Act, “major construction” means a construction that
(a) costs at least 20% of the amount of the assessment of the real property on January 1 of the base year, and
(b) creates at least one additional rental unit.
2.41(2)For the purposes of paragraphs (c) and (d) of the definition “multiunit residential building” in subsection 15.31(1) of the Act, “major construction” means a construction that costs at least 20% of the amount of the assessment of the real property on January 1 of the base year.
2.41(3)For the purposes of subsection 15.31(3) of the Act, the applicant shall meet the following criteria:
(a) the applicant has applied for a building permit to construct a multiunit residential building on or after January 1, 2022;
(b) the applicant has been issued a building permit to construct a multiunit residential building;
(c) the applicant has or will commence construction of the multiunit residential building on or before December 31 of the year in which the permit was issued; and
(d) the applicant certifies that the person in whose name the real property is or will be assessed does not reside or will not reside in the multiunit residential building.
2022, c.54, s.2
2.5The circumstances for the purposes of subsections 15.4(3) and (5), 15.5(7) and (8) and 15.7(6) of the Act are as follows:
(a) there is a transfer or deed of confirmation, rectification or modification;
(b) a person transfers real property to himself or herself for the purpose of consolidation;
(b.1) a person transfers real property to himself or herself for the purpose of subdividing the property;
(c) easements, rights, liberties or privileges are registered;
(d) the real property is transferred
(i) from an executor or administrator to beneficiaries under a will, or
(ii) from an administrator to heirs under intestacy;
(e) there is a transfer or deed by which joint tenants become tenants in common or tenants in common become joint tenants; and
(f) marital property as defined in the Marital Property Act is transferred by
(i) a married person to his or her spouse,
(ii) a married person to himself or herself and his or her spouse, or
(iii) persons married to each other to one of such persons.
2011-7; 2013-20; 2020, c.22, s.7
3For the purposes of the Director’s determination whether real property is in actual and bona fide use as farmland under section 16 of the Act, the real property shall
(a) be used and occupied for the sole purpose of farming, which term includes stock raising, dairying and fruit growing, and
(b) yield a minimum gross revenue of seventy-five dollars per hectare per year.
90-33
4(1)Repealed: 2014-114
4(2)The real property assessment list shall contain the following information:
(a) the taxation year for which the assessment is made;
(b) the date that the real property assessment notices were mailed;
(c) the tax class;
(d) the taxing authority;
(e) property account number;
(f) the location and description of the real property assessed;
(g) the name and mailing address of each person in whose name real property is assessed;
(h) the amount of real property assessment;
(i) the amount of any exemption from taxation;
(j) the net real property assessment for taxation;
(k) the assessed value portions.
(l) Repealed: 2014-114
(m) Repealed: 2019, c.11, s.2
(n) Repealed: 2019, c.11, s.2
85-41; 93-122; 2000-19; 2007-24; 2008, c.56, s.14; 2010, c.34, s.4; 2012-16; 2013-15; 2014-114; 2019, c.11, s.2
5(1)Pipe lines referred to in paragraph (b.2) of the definition “real property” in section 1 of the Act shall be assessed in accordance with the assessment rates set out in Schedule A.
5(2)Real property defined in paragraph (b.3) of the definition “real property” in section 1 of the Act shall be assessed in accordance with the assessment rates set out in Schedule A.
5(3)Notwithstanding subsection (1), natural gas transmission pipe lines shall be assessed in accordance with the assessment rates set out in Schedule B.
5(4)Notwithstanding subsection (1), natural gas distribution pipe lines shall be assessed in accordance with the assessment rates set out in Schedule C.
5(5)The tower of a wind turbine referred to in paragraph (b.4) of the definition “real property” in section 1 of the Act shall be assessed in accordance with the assessment rates set out in Schedule C.1.
5(6)The foundation of a wind turbine referred to in paragraph (b.4) of the definition “real property” in section 1 of the Act shall be assessed in accordance with the assessment rates set out in Schedule C.2.
2000-19; 2000-32; 2001-7; 2008-49
5.1Major cargo ports for the purposes of subsection 4(8) of the Act are:
(a) Bayside major cargo port as described in Schedule D;
(b) Belledune major cargo port as described in Schedule E;
(c) Dalhousie major cargo port as described in Schedule F;
(d) Miramichi major cargo port as described in Schedule G; and
(e) Saint John major cargo port as described in Schedule H.
2003-57
I
GENERAL
6On or before the 31st day of December in each year, the Director shall
(a) mail to every person in whose name real property is assessed a real property assessment notice, and
(b) enter on the real property assessment list the date the real property assessment notice is mailed.
90–33; 2019, c.11, s.2
7A Review Register referred to in section 26 of the Act shall be in such form as the Director considers appropriate.
90-33; 2008, c.56, s.14
8Repealed: 2023, c.17, s.12
2001, c.32, s.2; 2023, c.17, s.12
9A form or notice required under the Act or this Regulation may have printed or lithographed thereon the signature of the Director or may be signed by a person designated to act on his behalf.
90-33
10A designation by the Director, designating any person to act on his behalf, shall be in writing.
90-33
11Unless otherwise specified in the designation, a person designated by the Director under section 2 of the Act to act on his behalf may exercise on behalf of the Director all such powers and duties vested in and imposed upon the Director in matters pertaining to the assessment of real property including requests for review of assessment and appeals to the Board.
90-33; 2001, c.32, s.2; 2008, c.56, s.14
II
PRACTICE AND PROCEDURE OF THE ASSESSMENT AND PLANNING APPEAL BOARD
2001, c.32, s.2
12(1)Not later than June 30 in each year, the Chairperson shall fix a date for the Board to consider an appeal when a notice of appeal has been served in accordance with sections 27 to 29.1 of the Act and the Board shall cause a notice of hearing to be served on the party appealing, the Director and the local government or other taxing authority in which the real property is located and, if the appeal is by a person other than the owner or by a local government or other taxing authority, on the person in whose name the real property is assessed.
12(2)The notice of hearing shall be served not less than 30 days before the date set for the hearing.
90-33; 2000-19; 2001, c.32, s.2; 2008, c.56, s.14; 2017, c.20, s.6
13(1)All parties to an appeal shall file written submissions with the Board at least 15 days before the date set for the hearing.
13(2)With the consent of the parties to an appeal, the Chairperson may order that the Board may dispose of an appeal on the basis of the written submissions without an oral hearing.
13(3)If a party to an appeal fails to file a written submission within the time referred to in subsection (1) or subsection 14(1), the Board may dismiss the appeal or proceed to the hearing of the appeal.
2001, c.32, s.2; 2008, c.56, s.14
14(1)The Chairperson may enlarge or abridge the time appointed by this Regulation for doing anything or taking any proceedings.
14(2)Upon the request of the party appealing and with the consent of the Director, the Chairperson may adjourn an appeal to a time and place and upon such terms as may be just.
90-33; 2001, c.32, s.2
15Repealed: 2001, c.32, s.2
2001, c.32, s.2
16The forms referred to in this Regulation, varied to suit the case, or forms to the like effect, shall be deemed to be good, valid and sufficient in the circumstances for which respectively they are provided.
17There shall be no fees payable to the Board and no costs in the cause.
2001, c.32, s.2
18(1)Subject to subsection (2), in any proceeding before the Board, no more than two expert witnesses on behalf of a party to an appeal shall be heard.
18(2)Where, in the opinion of the Board, the matters in dispute involve special and unusual considerations, additional expert witnesses on behalf of a party to an appeal may be allowed at the discretion of the Board.
2001, c.32, s.2
19Any number of appeals before the Board may be consolidated by order of the Board.
2001, c.32, s.2
20(1)After the Director has filed copies of the documents referred to in subsection 32(4) of the Act, the party appealing may adduce evidence in support of his or her appeal.
20(2)After the party appealing has adduced evidence pursuant to subsection (1), the Director may make such oral or written submissions as he may consider relevant.
20(3)Each party to an appeal has the right of cross-examination and the right to summarize its position before the Board.
90-33; 2001, c.32, s.2; 2008, c.56, s.14
21Subject to section 25, no proceeding before the Board shall be defeated or affected by any technical objection or by any objection based upon defects in form.
2001, c.32, s.2
22The decision of the Board shall be entered by the Chairperson in a book to be kept for that purpose.
2001, c.32, s.2
23Where an oral decision is given by the Board at the conclusion of the hearing of an appeal, the entry of the decision shall be dated as of the day on which copies of the decision and the reasons therefor are mailed.
2001, c.32, s.2
24(1)At the hearing of an appeal before the Board, the Chairperson may order an exchange of valuations on which the parties to the appeal intend to rely in establishing the real and true value of the real property in respect of which the appeal is taken.
24(2)A valuation referred to in subsection (1) shall consist of a written report identifying the real property, explaining the appropriate valuation techniques applied, listing comparable sales, if applicable, with photographs, and including relevant explanations, a conclusion as to the value of the real property as of a specified date and the signature of the appraiser.
24(3)In an order made under subsection (1), the Chairperson shall specify
(a) the number of copies of the valuation to be exchanged,
(b) a date for the exchange of valuations, and
(c) a date for the hearing of the appeal, which shall be not less than 15 days after the date of the exchange of the valuations.
24(4)Each party to the appeal shall send the required number of copies of the valuation to the Chairperson on or before the date referred to in paragraph (3)(b) and the Chairperson shall distribute such valuation to the other parties to the appeal after all valuations have been received.
24(5)Where leave is sought by a party to an appeal to enlarge the time for filing a valuation, notice of such intention shall be given to the Chairperson and the other parties at least seven days prior to the date set for the exchange of valuations and the Chairperson may, by order, grant such leave and subsection (4) applies mutatis mutandis.
24(6)In an order made under subsection (5), the Chairperson shall specify
(a) a date for the exchange of valuations, and
(b) a date for the hearing of the appeal, which shall be not less than 15 days after the date of the exchange of valuations.
24(7)A valuation exchanged under this section shall be provided to the Chairperson and the panel hearing the appeal prior to the hearing.
24(8)Where the Chairperson has made an order for an exchange of valuations under this section, no valuation or other documentation to be relied upon in support of a valuation shall be admitted at the hearing of an appeal which has not been previously submitted to the Chairperson.
2001, c.32, s.2; 2008, c.56, s.14
25(1)Where the party appealing fails to serve a notice of appeal in compliance with subsection 29.1(1) of the Act, the appeal shall not be scheduled for hearing and the party appealing shall be so notified in writing.
25(2)Where, at any time during the hearing of an appeal, it is established, after examining the notice of appeal or any other document filed with the Board, or on any other evidence presented, that the party appealing has failed to comply with section 27, 28, 29 or 29.1 of the Act, the appeal shall be dismissed and all parties to the appeal shall be notified in writing.
2001, c.32, s.2
III
REGISTRATION OF MOBILE HOMES
26In this Part
“dealer” means a person who is engaged in the business of selling mobile homes within the Province.(vendeur)
27(1)Every dealer who sells, transfers, leases or otherwise disposes of a mobile home shall, prior to delivery or disposition, register the mobile home with the Director on the form provided by the Director and affix the registration plate or decal provided by the Director to the mobile home.
27(2)On or before January 1, 1981, every owner of a mobile home not registered pursuant to subsection (1) shall register the mobile home with the Director on the form provided by the Director and affix the registration plate or decal provided by the Director to the mobile home.
27(3)An application for registration or re-registration of a mobile home under this Part shall be on the form provided by the Director.
90-33
28Where a sale, transfer or lease of a mobile home takes place and the mobile home is not registered as a result of the sale, transfer or lease pursuant to section 27,
(a) the new owner, in the case of a sale or transfer of a mobile home, or
(b) the owner, in the case of a lease of a mobile home,
shall register or re-register the mobile home with the Director on the form provided by the Director and affix the registration plate or decal provided by the Director to the mobile home.
90-33
29(1)No mobile home shall be registered or re-registered under this Part unless proof of payment of all outstanding taxes owing with respect to the mobile home under the Real Property Tax Act is presented.
29(2)The proof of payment of all outstanding taxes owing with respect to a mobile home referred to in subsection (1) shall consist of a statement from the Minister of Finance and Treasury Board stating the property identifier of the mobile home, the registration number, if applicable, and the owner’s name and indicating that all taxes owing under the Real Property Tax Act have been paid in full.
2012, c.36, s.2; 2019, c.29, s.10
30No person shall move a mobile home, whether registered or not, within the Province without first registering or re-registering it with the Director and indicating in such registration or re-registration the location to which such mobile home will be moved.
90-33
31Despite any other provision in this Part, a dealer may for purposes of his or her business as a dealer move a mobile home which is not subject to assessment under the Act without first registering the mobile home.
2012, c.36, s.2
32Every person who violates or fails to comply with section 27, 28 or 30 commits an offence and is liable on conviction to a fine of not more than two hundred dollars .
2009-125
33Regulation 81-125 under the Assessment Act is repealed.
SCHEDULE A
SIZE
PER FOOT COST
  2″
$    3.40
  3″
$    5.00
  4″
$  14.00
  6″
$  17.00
  8″
$  20.00
12″
$  33.00
16″
$  47.00
20″
$  62.00
24″
$  78.00
28″
$  93.00
32″
$110.00
36″
$127.00
42″
$150.00
NET CONDITION FACTORS BASED ON 5% DECLINING BALANCE EACH 3 YEARS
YEARS
FACTOR
  3
.950
  6
.902
  9
.857
12
.814
15
.773
18
.735
21
.698
24
.663
27
.630
30
.599
33
.587
36
.557
39
.529
42
.502
SCHEDULE B
NATURAL GAS TRANSMISSION PIPE LINES
SIZE
PER METRE COST
  4″
$   108.00
  6″
$   135.00
  8″
$   182.00
10″
$   219.00
12″
$   273.00
16″
$   425.00
20″
$   663.00
24″
$   729.00
28″
$   852.00
30″
$   914.00
32″
$   960.00
36″
$1,051.00
42″
$1,315.00
48″
$1,608.00
DEPRECIATION
Natural gas transmission pipe lines assessed in accordance with this Schedule shall be subject to a fixed and immediate depreciation of twenty-five per cent.
2000-19; 2000-32
SCHEDULE C
NATURAL GAS DISTRIBUTION PIPE LINES
STEEL
SIZE
PER METRE COST
  2″
$  69
  3″
$  82
  4″
$  99
  6″
$133
  8″
$179
10″
$193
12″
$240
14″
$290
16″
$349
18″
$420
20″
$500
24″
$588
HIGH-DENSITY POLYETHYLENE (HDPE)
SIZE
PER METRE COST
½″
$  36
¾″
$  37
1″
$  38
1¼″
$  40
2″
$  43
3″
$  51
4″
$  60
6″
$  80
8″
$109
DEPRECIATION AND INCENTIVE FACTOR
Natural gas distribution pipe lines assessed in accordance with this Schedule shall be subject to a fixed and immediate reduction of sixty per cent.
SCHEDULE C.1
WIND TURBINE TOWERS
FABRICATION COST OF TOWER
Fabrication cost = $2/kg × total weight of tower (kg) + $22,400
ADJUSTMENT FOR ECONOMIES OF SCALE
For a wind farm containing fewer than 10 turbine units, apply a 10% increase to the fabrication cost of the tower.
For a wind farm containing more than 50 turbine units, apply a 10% reduction to the fabrication cost of the tower.
INSTALLATION COST OF TOWER
Up to 1,000 kW rated capacity = $5,150/section × number of sections
1,001 kW to 2,500 kW rated capacity = $9,200/section × number of sections
2,501 kW to 3,600 kW rated capacity = $12,350/section × number of sections
ELEVATOR
Add $16,000 for an elevator (service cabin)
DEPRECIATION AND INCENTIVE FACTOR
Wind turbine towers assessed in accordance with this Schedule shall be subject to a fixed and immediate reduction of 60%.
2008-49
SCHEDULE C.2
WIND TURBINE FOUNDATIONS
TOTAL COST OF CONCRETE FOUNDATION IN PLACE
Up to 1,000 kW rated capacity = $385/m3 × volume of concrete (m3)
1,001 kW to 3,600 kW rated capacity = $370/m3 × volume of concrete (m3)
ADJUSTMENT FOR ECONOMIES OF SCALE
For a wind farm containing fewer than 10 turbine units, apply a 5% increase to the total cost of the concrete foundation in place.
For a wind farm containing more than 50 turbine units, apply a 5% reduction to the total cost of the concrete foundation in place.
ROCK ANCHOR BOLTS
Add $525 per linear metre per rock anchor bolt
PILING
Add $200 per linear metre per pile
DEPRECIATION AND INCENTIVE FACTOR
Wind turbine foundations assessed in accordance with this Schedule shall be subject to a fixed and immediate reduction of 60%.
2008-49; 2009-10
SCHEDULE D
Description of Bayside Major Cargo Port
The Bayside major cargo port consists of the real property described in the Instrument of Grant from Her Majesty the Queen in Right of Canada, as grantor, to Bayside Port Corporation, as grantee, dated June 18, 1999, and registered in the Charlotte County Registry Office on June 21, 1999, in Book 692, at pages 145-150, as Number 10304047.
SCHEDULE E
Description of Belledune Major Cargo Port
The Belledune major cargo port consists of the real property described in Schedule B of the letters patent issued to Belledune Port Authority published in the Supplement to the Canada Gazette, Part I, Volume 134, Number 13, March 25, 2000.
2003-57
SCHEDULE F
Description of Dalhousie Major Cargo Port
The Dalhousie major cargo port consists of:
(a) the real property described in the deed from the Municipality of the County of Restigouche, as grantor, to Her Majesty Queen Victoria represented by the Minister of Railways and Canals of Canada, as grantee, dated September 1, 1883, and registered in the Restigouche County Registry Office on March 3, 1884, in Book G, at pages 718-720, as Number 2835;
(b) the real property described in the deed from Avenor Maritimes Inc., as grantor, to Her Majesty the Queen, in Right of Canada, as grantee, dated March 23, 1995, and registered in the Restigouche County Registry Office on April 21, 1995, in Book 671, at pages 454-460, as Number 166639; and
(c) the real property described in the Order in Council dated June 17, 1993, and registered in the Restigouche County Registry Office on May 26, 1999, in Book 808, at pages 162-172, as Number 10245232.
2003-57
SCHEDULE G
Description of Miramichi Major Cargo Port
The Miramichi major cargo port consists of the real property shown as Lot 96-1 on the Newcastle Terminal Subdivision Plan 96-1 dated March 5, 1996, and filed in the Northumberland County Registry Office on July 25, 2002, as Number 14660345.
2003-57
SCHEDULE H
Description of Saint John Major Cargo Port
The Saint John major cargo port consists of:
(a) the real property described in the deed from Thorne’s Limited, as grantor, to Lewis Bros., Limited, as grantee, dated March 31, 1970, and registered in the Saint John County Registry Office on June 17, 1970, in Book 626, at pages 353-357, as Number 224736;
(b) the real property described in the deed from Saint John Shipbuilding & Dry Dock Co., Ltd., as grantor, to J.D. Irving, Limited, as grantee, dated March 19, 1981, and registered in the Saint John County Registry office on December 29, 1981, in Book 959, at pages 501-505, as Number 299416;
(c) the real property described in the deed from Saint John Port Corporation, as grantor, to Boston Brook Enterprises Limited, as grantee, dated December 23, 1988, and registered in the Saint John County Registry Office on December 28, 1988, in book 1326, at pages 243-245, as Number 351512;
(d) the real property described in the deed from Saint John Port Corporation, as grantor, to Irving Oil Terminals Ltd., as grantee, dated December 23, 1988, and registered in the Saint John County Registry Office on December 28, 1988, in Book 1326, at pages 246-248, as Number 351513;
(e) the real property shown as Lot 93-1 on the Amending Subdivision Plan of Saint John Harbour Bridge Authority Subdivision dated June 21, 1993, and filed in the Saint John County Registry Office on August 19, 1993, as Number 3067;
(f) the real property described in Schedule B of the letters patent issued to the Saint John Port Authority and published in the Supplement to the Canada Gazette, Part I, Volume 133, Number 18, May 1, 1999; and
(g) all those certain lots, pieces or parcels of land situate, lying and being in Sydney Ward in The City of Saint John in the Province of New Brunswick, known and distinguished on Plan number 17 of the City on file in the office of the Common Clerk and being together described as follows:
Beginning at a point where the northwestern limits of the Courtenay Bay branch of the Canadian National Railway intersects a line parallel to and forty feet (40′) north, measured at right angles, from the southern limits of Broad Street; thence west, parallel to and forty feet (40′) north of the said southern limits of Broad Street, two hundred fifty-one feet (251′) to a point; thence southwest twenty-one feet more or less (21′+/-) to a point twenty feet (20′) north, measured at right angles, from the said southern limits of Broad Street; thence west, parallel to and twenty feet (20′) north of the said southern limits of Broad Street, one hundred eighty-two feet (182′) to the northerly prolongation of the eastern limits of Pitt Street; thence south along the said northerly prolongation of the eastern limits of Pitt Street twenty feet (20′) to the southern limits of the said Broad Street; thence west along the said southern limits of Broad Street one hundred seventy-eight and eight-tenths feet (178.8′) to the northeast corner of Lot 1361; thence south along the eastern bounds of the said Lot 1361 one hundred one and twenty-four-hundredths feet (101.24′) to the southeast corner thereof; thence west along the southern bounds of the said Lot 1361 and Lot 1360 eighty feet (80′) to the northeast corner of Lot 1384; thence south along the eastern bounds of the said Lot 1384 one hundred one and five-hundredths feet (101.05′) to the northern limits of Broadview Avenue; thence east along the said northern limits of Broadview Avenue fifty-five feet (55′) to a point; thence south at right angles and crossing Broadview Avenue fifty feet (50′) to the southern limits of Broadview Avenue; thence west along the said southern limits of Broadview Avenue one hundred forty feet more or less (140′+/-) to the northeast corner of Lot 1439; thence south along the eastern bounds of the said Lot 1439 one hundred feet (100′) to the southeast corner thereof; thence west along the southern limits of the said Lot 1439 ten feet (10′) to a point; thence south at right angles, being forty-five and seven-tenths feet (45.7′) east from the eastern side of a frame building, two hundred eighty feet more or less (280′+/-) to the aforementioned northwestern limits of the Courtenay Bay branch of the Canadian National Railway; thence northeast along the said northwestern limits of the Courtenay Bay branch of the Canadian National Railway one thousand ninety-two feet more or less (1092′+/-) to the place of beginning.
2003-57
N.B. This Regulation is consolidated to June 16, 2023.