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

Regulations are current to 2017-09-27 and last amended on 2016-05-06. Previous Versions

Property Assessment and Taxation (Railway Right-of-Way) Regulations

SOR/2001-493

INDIAN ACT

Registration 2001-11-08

Property Assessment and Taxation (Railway Right-of-Way) Regulations

P.C. 2001-2081  2001-11-08

Whereas the taxation of property interests within reserves is an important element of self-government;

Whereas, to facilitate the implementation of property taxation on reserve land, the First Nations set out in Schedule 1 to the annexed Regulations wish to provide railway companies occupying reserve land with levels of property taxation that are predictable and comparable to levels of property taxation under provincial laws, and have requested that the Governor in Council make those Regulations;

And whereas the Indian Taxation Advisory Board was established by Canada to, among other things, advise and assist the Minister of Indian Affairs and Northern Development on policy issues related to section 83 of the Indian Act, to foster harmony between taxation by First Nations and taxation by other authorities and to ensure compliance with the principles of equity, natural justice and fairness;

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to subsection 83(5)Footnote a of the Indian Act, hereby makes the annexed Property Assessment and Taxation (Railway Right-of-Way) Regulations.

Interpretation

Marginal note:Definitions

 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 Adjustment Factors Relating to the Valuation of Railway Corporation Property Regulation, B.C. Reg. 324/96, 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 the Province of British Columbia respecting property taxation, including the Assessment Act, the Adjustment Factors Relating to the Valuation of Railway Corporation Property Regulation, the Hospital District Act, the School Act, the Local Government Act and the 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)

  • SOR/2016-91, s. 1.

Application

Marginal note:Application

 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

 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.

  • SOR/2007-278, s. 1.
Marginal note:Determination of assessable value
  •  (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.

  • SOR/2007-278, s. 2(F).
Marginal note:Maximum tax rates for railway companies
  •  (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, Cook’s Ferry Indian Band, Little Shuswap Lake Indian Band, Nicomen Indian Band, Siska Indian Band and Skuppah Indian Band shall be the adjustment factors that apply to property in incorporated areas.

  • SOR/2003-373, s. 1;
  • SOR/2004-66, s. 1;
  • SOR/2007-278, s. 3;
  • SOR/2008-265, s. 1;
  • SOR/2016-91, s. 2.

Coming into Force

Marginal note:Coming into force date

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

 
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