Government of Canada / Gouvernement du Canada
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Payments in Lieu of Taxes Act (R.S.C., 1985, c. M-13)

Act current to 2024-06-19 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
  • 4 
  • 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
  • 5 
    Gasoline pumps
  • 6 
    Gun butts
  • 7 
  • 8 
    Penitentiary walls, fencing
  • 9 
    Pole lines, transmission lines, light standards, unenclosed communications towers, unenclosed lighthouses and range lights
  • 10 
    Reservoirs, storage tanks, fish-rearing ponds, fishways
  • 11 
    Roads, sidewalks, aircraft runways, paving, railway tracks
  • 12 
    Snow sheds, tunnels, bridges, dams
  • 13 
    Water mains, sewer mains
  • R.S., 1985, c. M-13, Sch. II
  • 2000, c. 8, s. 18
  • SOR/2001-494, s. 23

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