65. The following immovables are not to be entered on the roll:
(1) machines, apparatus and their accessories, other than those of an oil refinery, which are used or intended for purposes of industrial production or agricultural operations;
(1.1) machines, apparatus and their accessories which are used or intended for the purpose of the abatement or control of pollution, within the meaning of the Environment Quality Act (chapter Q-2), that may result from industrial production or for the purpose of monitoring such pollution;
(2) mobile equipment mainly used for industrial or transport purposes, or intended for that use;
(3) a mineral substance in natural deposit of such size, composition and in such location as to allow reasonable hope of extracting therefrom, at present or in the future, products which may be sold at a profit;
(4) galeries, shafts, excavations, tunnels, or the equipment of underground or open mines;
(5) reserves of raw materials in peat‐bogs, quarries and sandpits;
(6) a railway, including a railway situated in a yard or building where the undertaking is VIA Rail Canada Inc., the Canadian National Railway Company (C.N.) or Canadian Pacific Limited (C.P. Rail), bridge, tunnel, fence or other works forming part thereof, intended for the operation of a railway undertaking, except the land forming the bed of such an immovable and a structure intended to lodge persons, shelter animals or store things;
(7) a dam, embankment, a flume or other works intended for driving timber or for conveying timber to a mill or a wood processing plant;
(8) an access road to forest or mining operations.
Subparagraphs 1 and 1.1 of the first paragraph do not apply
(1) to structures intended to lodge persons, shelter animals or store things;
(2) to concrete foundations supporting or intended to support property;
(3) to land, land development works or any other immovable mainly used or intended to ensure the usefulness of such land or works.
However, a system intended for mechanical or electrical purposes and integrated into a structure referred to in subparagraph 1 of the second paragraph is deemed not to form part of that structure and may be subject to subparagraph 1 or 1.1 of the first paragraph.
Where only part of such a system falls within the scope of subparagraph 1 or 1.1 of the first paragraph and if the system is mainly intended for lighting, heating, air conditioning, ventilation, drinking water supply or water evacuation for a structure referred to in subparagraph 1 of the second paragraph, the part of the system that falls within the scope of either of those subparagraphs and that exceeds what would normally be necessary to maintain the structure in good condition and make it fit for human habitation is excluded from the roll.
Where only part of an immovable, other than a system described in the fourth paragraph, falls within the scope of subparagraph 1 or 1.1 of the first paragraph, section 2 does not apply; in such a case, the whole immovable is excluded from the roll, if it falls mainly within the scope of such subparagraph; if not, the whole immovable is entered on the roll.
1979, c. 72, s. 65; 1980, c. 11, s. 130; 1987, c. 64, s. 336; 1991, c. 29, s. 12; 1991, c. 32, s. 31; 1993, c. 43, s. 5; 1993, c. 78, s. 4; 1998, c. 31, s. 99; 2000, c. 19, s. 28; 2000, c. 54, s. 47; 2011, c. 11, s. 18.