Property Assessment and Taxation (Railway Right-of-Way) Regulations
SOR/2001-493
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.
Return to footnote aR.S., c. 17 (4th Supp.), s. 10(3)
Interpretation
Marginal note:Definitions
1 The following definitions apply in these Regulations.
Act
Loi
Act means the Indian Act. (Loi)
adjacent area
zone adjacente
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
facteur de rajustement
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
conseil de bande
band council means the council of a First Nation. (conseil de bande)
by-law
règlement administratif
by-law means a by-law made under subsection 83(1) of the Act. (règlement administratif)
Canadian Pacific Railway Company
Compagnie de chemin de fer Canadien Pacifique
Canadian Pacific Railway Company includes any successor to the Canadian Pacific Railway Company. (Compagnie de chemin de fer Canadien Pacifique)
fibre optic improvements
équipement de fibres optiques
fibre optic improvements means fibre optic fibres, sheaths, wrapping, conduits, cables and other related improvements. (équipement de fibres optiques)
First Nation
première nation
First Nation means an Indian band set out in column 1 of Schedule 1. (première nation)
incorporated area
zone constituée
incorporated area means an area incorporated as a municipality under the Local Government Act of British Columbia. (zone constituée)
property
propriété
property means a right-of-way, any other right or interest in lands, or improvements. (propriété)
provincial taxation laws
lois fiscales provinciales
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
zone d’emprise
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
voie ferrée existante
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. (voie ferrée existante)
Application
Marginal note:Application
2 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
3 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
4 (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
5 (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 Adams Lake Indian Band, Boothroyd Indian Band, Chawathil Indian Band, Cook’s Ferry Indian Band, Kanaka Bar Indian Band, Little Shuswap Lake Indian Band, Matsqui Indian Band, Neskonlith 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
Coming into Force
Marginal note:Coming into force date
6 These Regulations come into force on the day on which they are registered.
SCHEDULE 1(Section 1)Right-of-Way Areas
| Column 1 | Column 2 | |
|---|---|---|
| Item | First Nation | Description of Right-of-way Area |
| 1 | Adams Lake Indian Band | In the Province of British Columbia In Kamloops Division of Yale District |
| Firstly: All of those lands within Stequmwhulpa Indian Reserve No. 5 shown as the Canadian Pacific Railway Right of Way on Plan RR1399 recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 9.11 hectares (22.50 acres). | ||
| Secondly: All of those lands within Stequmwhulpa Indian Reserve No. 5 shown as Lot 11 on Plan 88122 recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 1.13 hectares (2.79 acres). | ||
| Thirdly: All that part of Switsemalph Indian Reserve No. 6 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Said part containing about 9.56 hectares (23.63 acres). | ||
| Fourthly: All that part of Switsemalph Indian Reserve No. 7 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Said part containing about 4.49 hectares (11.10 acres). | ||
| 1.01 | Boothroyd Indian Band | (a) In the Province of British Columbia In Yale Division of Yale District In Speyum Indian Reserve No. 3 |
| Firstly, all those lands shown as Parcel 1 on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3325R. | ||
| Containing an area of 32.0 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| Secondly, all those lands shown as Parcel 2, being the travelled portion of the Chaumox Road within the Railway Right of Way Area as shown on the plan prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3325R. | ||
| Containing an area of 1.75 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (b) In the Province of British Columbia In Yale Division of Yale District In Chukcheetso Indian Reserve No.7 | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area, including the roads within that Railway Right of Way, as shown on a plan prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3315R. | ||
| Containing 11.11 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| 1.1 | Chawathil Indian Band | (a) In the Province of British Columbia In Yale Division of Yale District |
| All those lands within Schkam Indian Reserve No. 2 shown as Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. Said lands containing about 13.36 hectares (33.01 acres). | ||
| (b) In the Province of British Columbia In Yale Division of Yale District | ||
| All those lands within Chawathil Indian Reserve No. 4 shown as a 17.89 hectare (44.21 acre) part of the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. | ||
| Saving and excepting all those lands lying westerly of the easterly boundary of Chawathil Indian Reserve No. 4 through the 3.06 hectare (7.569 acre) part on Plan 46371 deposited in the Kamloops Land Titles Office; a copy of which is recorded in the Canada Lands Surveys Records in Ottawa under number 87796. | ||
| The remainder containing about 16.55 hectares (40.89 acres). | ||
| 2 | Cook’s Ferry Indian Band | (a) In the Province of British Columbia In Yale Division of Yale District In Kumcheen Indian Reserve No. 1 |
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3312R. | ||
| Containing 2.22 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (b) In the Province of British Columbia In Yale Division of Yale District In Spences Bridge Indian Reserve No. 4 | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3322R. | ||
| Containing 0.45 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (c) In the Province of British Columbia In Yale Division of Yale District In Lower Shawniken Indian Reserve No. 4A | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3321R. | ||
| Containing 11.9 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (d) In the Province of British Columbia In Yale Division of Yale District In Pemynoos Indian Reserve No. 9 | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3320R. | ||
| Containing 51 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (e) In the Province of British Columbia In Yale Division of Yale District In Pokheitsk Indian Reserve No. 10 | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3319R. | ||
| Containing 4.48 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (f) In the Province of British Columbia In Yale Division of Yale District In Spatsum Indian Reserve No. 11 xxx | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3317R. | ||
| Containing 4.92 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (g) In the Province of British Columbia In Yale Division of Yale District In Spatsum Indian Reserve No. 11A | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3318R. | ||
| Containing 9.18 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| 2.1 | Kanaka Bar Indian Band | In the Province of British Columbia In Kamloops Division of Yale District |
| All those lands within Whyeek Indian Reserve No. 4 shown as Lot 2 on Plan RSBC 3695R recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 45.1 hectares (111.44 acres). | ||
| 2.11 | [Repealed, SOR/2007-278, s. 5] | |
| 2.2 | Little Shuswap Lake Indian Band | (a) In the Province of British Columbia In Kamloops Division of Yale District |
| Firstly: All of those lands within Chum Creek Indian Reserve No. 2 shown as the Canadian Pacific Railway Right of Way on Plan RR1398 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Kamloops Land Title Office under number 31. Save and except Lot 40 on Plan 3700R recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 9.670 hectares (23.89 acres). | ||
| Secondly: All of those lands within Chum Creek Indian Reserve No. 2 shown as Lots 38, 39 and 44 on Plan 88122 recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 4.383 hectares (10.83 acres). | ||
| Said lands containing together about 14.053 hectares (34.72 acres). | ||
| (b) In the Province of British Columbia In Kamloops Division of Yale District | ||
| Firstly: All of those lands within North Bay Indian Reserve No. 5 shown as Lots 52, 53 and 54 on Plan RSBC 3698R recorded in the Canada Lands Surveys Records at Ottawa. Said lands containing about 7.30 hectares (18.04 acres). | ||
| Secondly: All of those lands within North Bay Indian Reserve No. 5 shown as Block C on Plan A592 deposited in the Kamloops Land Title Office; a copy of the said plan is recorded in the Canada Lands Surveys Records at Ottawa under number RR1148A. Said lands containing about 0.915 hectares (2.26 acres). | ||
| Said lands containing together about 8.215 hectares (20.30 acres). | ||
| 3 | Matsqui Indian Band | In the Province of British Columbia In New Westminster District In Sahhacum Indian Reserve No. 1 |
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3313R. | ||
| Containing 2.62 acres (1.06 hectares) more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| 3.01 | Neskonlith Indian Band | In the Province of British Columbia In Kamloops Division of Yale District |
| Firstly: All those lands within Neskonlith Indian Reserve No. 2 shown as the Canadian Pacific Railway on Plan RR590 recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 17.89 hectares (44.21 acres). | ||
| Secondly: All those lands within Switsemalph Indian Reserve No. 3 shown as part of the Canadian Pacific Railway Right of Way on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 6.57 hectares (16.23 acres). | ||
| 3.1 | Nicomen Indian Band | (a) In the Province of British Columbia In Yale Division of Yale District |
| All those lands within Nicomen Indian Reserve No. 1 shown as Canadian Pacific Railway on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Kamloops Land Title Office under number M287. Said lands containing about 11.84 hectares (29.26 acres). | ||
| (b) In the Province of British Columbia In Kamloops Division of Yale District | ||
| Firstly: All those lands within Sackum Indian Reserve No. 3 shown as part of the Canadian Pacific Railway Right of Way on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Kamloops Land Title Office under number M287. Said lands containing about 3.16 hectares (7.80 acres). | ||
| Secondly: All those lands within Gulada Indian Reserve No. 3A shown as part of the Canadian Pacific Railway Right of Way on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Land Title Office at Kamloops under number M287. Said lands containing about 0.32 hectares (0.80 acres). | ||
| 4 | [Repealed, SOR/2007-278, s. 6] | |
| 4.1 | Siska Indian Band | In the Province of British Columbia In Kamloops Division of Yale District |
| Firstly: All those lands within Zacht Indian Reserve No. 5 shown as the Canadian Pacific Railway on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Land Title Office at Kamloops under number M287. Said lands containing about 0.032 hectares (0.08 acres). | ||
| Secondly: All those lands within Nahamanak Indian Reserve No. 7 shown as part of the Canadian Pacific Railway Right of Way on Plan RR1153 recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 36.22 hectares (89.51 acres). | ||
| Thirdly: All those lands within Siska Flat Indian Reserve No. 5A shown as part of the Canadian Pacific Railway Right of Way on Plan RSBC 3699R in the Canada Lands Surveys Records in Ottawa. Said lands containing about 1.65 hectares (4.08 acres). | ||
| 5 | Skuppah Indian Band | (a) In the Province of British Columbia In Yale Division of Yale District In Inklyuhkinatko Indian Reserve No. 2 |
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3323R. | ||
| Containing 22.0 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (b) In the Province of British Columbia In Yale Division of Yale District In Skuppah Indian Reserve No. 2A | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3324R. | ||
| Containing 4.74 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
| (c) In the Province of British Columbia In Yale Division of Yale District In Skuppah Indian Reserve No. 4 | ||
| All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3314R. | ||
| Containing 7.17 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous. | ||
- SOR/2003-373, ss. 2 to 4
- SOR/2004-66, ss. 2 to 5
- SOR/2007-278, ss. 4(E), 5, 6
SCHEDULE 2(Section 5)Determination of First Nations’ Tax Rates for Companies with Class 2 Property in Right-of-Way Areas
| Column 1 | Column 2 | |
|---|---|---|
| Item | First Nation | Tax Base for Adjacent Area |
| 1 | Adams Lake Indian Band | (i) Basic School |
| (ii) District of Salmon Arm General Municipal Purpose | ||
| (iii) Columbia Shuswap Regional District (as to District of Salmon Arm) | ||
| (iv) Regional Hospital (as to District of Salmon Arm) | ||
| (v) Regional Library (as to District of Salmon Arm) | ||
| (vi) B.C. Assessment | ||
| (vii) Municipal Finance Authority | ||
| 1.1 | Boothroyd Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Fraser Valley Hospital | ||
| (iv) Area “A” Fraser Valley Regional District | ||
| (v) B.C. Assessment | ||
| (vi) Municipal Finance Authority | ||
| 1.1 | Chawathil Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Fraser Valley Hospital | ||
| (iv) Area “B” Fraser Valley Regional District | ||
| (v) B.C. Assessment | ||
| (vi) Municipal Finance Authority | ||
| 2 | Cook’s Ferry Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Thompson Hospital | ||
| (iv) Thompson-Nicola Hospital | ||
| (v) Area “I” Thompson-Nicola Regional District | ||
| (vi) B.C. Assessment | ||
| (vii) Municipal Finance Authority | ||
| 2.1 | Kanaka Bar Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Thompson Hospital | ||
| (iv) Thompson-Nicola Hospital | ||
| (v) Area “I” Thompson-Nicola Regional District | ||
| (vi) TV Rebroadcast | ||
| (vii) B.C. Assessment | ||
| (viii) Municipal Finance Authority | ||
| 2.11 | [Repealed, SOR/2007-278, s. 8] | |
| 2.2 | Little Shuswap Lake Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Area “C” Columbia Shuswap Regional District | ||
| (iv) North Okanagan - Columbia Shuswap Hospital | ||
| (v) Columbia Shuswap Hospital | ||
| (vi) Okanagan Regional Library | ||
| (vii) Tapp/Sun’brae Fire | ||
| (viii) B.C. Assessment | ||
| (ix) Municipal Finance Authority | ||
| 3 | Matsqui Indian Band | (i) Basic School |
| (ii) City of Abbotsford General Municipal Purpose | ||
| (iii) City of Abbotsford Specified Area | ||
| (iv) Fraser Valley Regional District | ||
| (v) Fraser Valley Regional Hospital | ||
| (vi) Fraser Valley Regional Library | ||
| (vii) B.C. Assessment | ||
| (viii) Municipal Finance Authority | ||
| 3.01 | Neskonlith Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Area “L” Thompson-Nicola Regional District | ||
| (iv) Thompson Hospital | ||
| (v) Thompson-Nicola Hospital | ||
| (vi) B.C. Assessment | ||
| (vii) Municipal Finance Authority | ||
| 3.1 | Nicomen Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Thompson Hospital | ||
| (iv) Thompson-Nicola Hospital | ||
| (v) Area “I” Thompson-Nicola Regional District | ||
| (vi) B.C. Assessment | ||
| (vii) Municipal Finance Authority | ||
| 4 | [Repealed, SOR/2007-278, s. 9] | |
| 4.1 | Siska Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Thompson Hospital | ||
| (iv) Thompson-Nicola Hospital | ||
| (v) Area “I” Thompson-Nicola Regional District | ||
| (vi) TV Rebroadcast | ||
| (vii) B.C. Assessment | ||
| (viii) Municipal Finance Authority | ||
| 5 | Skuppah Indian Band | (i) Basic School |
| (ii) Provincial Rural | ||
| (iii) Thompson Hospital | ||
| (iv) Thompson-Nicola Hospital | ||
| (v) Area “I” Thompson-Nicola Regional District | ||
| (vi) TV Rebroadcast | ||
| (vii) B.C. Assessment | ||
| (viii) Municipal Finance Authority | ||
- SOR/2003-373, ss. 5 to 7
- SOR/2004-66, ss. 6 to 9
- SOR/2007-278, ss. 7(E), 8, 9
- Date modified: