Payments in Lieu of Taxes Act (R.S.C., 1985, c. M-13)

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Act current to 2024-11-26 and last amended on 2023-09-01. Previous Versions

SCHEDULE II(Section 2)

1
Canal structures — walls and locks
2
Conveyor belts and conveyance systems other than elevators and escalators, letter sorting equipment, computers, built-in cranes, lathes, drills, printing presses and weigh scales
3
Docks, wharves, piers, piles, dolphins, floats, breakwaters, retaining walls, jetties
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Drydocks
4.1
(1) Fortifications including, without limiting the generality of the foregoing, improvements such as ramparts, retaining walls, stockades and outerworks composed of Redan, Salient, Bastion, Demi-Bastion, Tenaille, Curtain and similar elements
- (2)
  For the purpose of this item, the following are components of fortifications: escarp walls, courtyard walls, postern tunnels, sallyports, underground tunnels, underground magazines, earth ramparts, gun emplacements, parapets, banquettes, fraises, terre-plein, drawbridges, entrance gates, guérite, machicolation, musketry galleries, ditches, moats, counterscarp galleries, caponniers, mine galleries, glacis, ravelin, reverse fire galleries, entrance cuttings, stockades, embrasures, barbettes, casemates, demi-casemates and lunettes
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Gasoline pumps
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Gun butts
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Monuments
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Penitentiary walls, fencing
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Pole lines, transmission lines, light standards, unenclosed communications towers, unenclosed lighthouses and range lights
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Reservoirs, storage tanks, fish-rearing ponds, fishways
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Roads, sidewalks, aircraft runways, paving, railway tracks
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Snow sheds, tunnels, bridges, dams
13
Water mains, sewer mains