Large Industrial

In accordance with the direction issued by the Minister of Finance on April 18, 2015 (subsection 10(1) of the Assessment Act), the following property types are considered large and special purpose business properties:

The following sectors share characteristics with the properties above and are valued using similar methodology:

For more information about these properties, visit the disclosure page.

Aerospace Manufacturing Plants

Aerospace organizations research, design, manufacture, operate or maintain aircraft and/or spacecraft. Aerospace activity is very diverse with a multitude of commercial, industrial and military applications. Aerospace manufacturing is a high-technology industry that produces aircraft, guided missiles, space vehicles, aircraft engines, propulsion units and related parts.

Follow the links below for information about how aerospace manufacturing plants are assessed:

Automotive Assembly and Auto Parts Manufacturing Plants

The Canadian automotive industry, which is primarily located in Ontario, produces light-duty vehicles, including cars, vans, sport utility vehicles and pickup trucks; heavy-duty vehicles, including trucks, transit buses, school buses, intercity buses and military vehicles; and a wide range of parts and systems used in such vehicles.

Follow the links below for information about how auto assembly and auto parts manufacturing plants are assessed:

Chemical Manufacturing Plants

Chemical manufacturing plants include many different types of property with a variety of processes taking place within them. Chemical manufacturing plants are part of the larger petrochemical industry along with oil refineries. Follow the links below for information about how chemical manufacturing plants are assessed:

Food Processing Plants

Food processing involves either the transformation of raw ingredients into food (by physical or chemical means) or the transformation of one or more forms of food into other forms of food. Canada’s food processing sector is extremely diverse. MPAC has one Methodology Guide to address the industry but has written 10 Market Valuation Reports to account for the variations in markets for each food-type produced.

Follow the links below for information about how food processing plants are assessed:

Oil Refineries

An oil refinery or petroleum refinery is an industrial process plant where crude oil is processed and refined into more useful products such as petroleum naphtha, gasoline, diesel fuel, asphalt base, heating oil, kerosene and liquefied petroleum gas. Oil refineries are typically large industrial complexes with extensive piping running throughout, carrying streams of fluids between large chemical processing units. The crude oil feedstock has typically been processed by an oil production plant. There is usually an oil depot (tank farm) at or near an oil refinery for the storage of incoming crude oil feedstock as well as bulk liquid products.

Follow the links below for information about how oil refineries are assessed:

Mines

The mining industry is a very complex and diversified sector of the economy and is generally viewed as producing metals, non-metals and fuels.

Minerals and metals are fundamental to the Canadian economy, contributing to the country’s economic well-being at various points along the value chain, including extraction, processing and manufacturing, and are key inputs into a wide range of consumer products. Follow the links below for information about how mines are assessed: 

Pharmaceutical Manufacturing Plants

The pharmaceutical manufacturing industry makes products used for the treatment of human and animal diseases and ailments. These include patented and generic prescription only medicines, over the counter medicines, dental products, animal treatment and husbandry products, and substances such as vitamins and hormones which may be incorporated into foodstuffs.

Follow the links below for information about how pharmaceutical manufacturing plants are assessed:

Pulp and Paper Mills

Pulp and paper mills include many different types of property with a variety of processes taking place within them. In broad terms, pulp and paper mills are engaged in manufacturing pulp, paper and paper products.

The manufacturing of pulp involves separating the cellulose fibres from other impurities in wood, used paper or other fibre sources. The manufacturing of paper involves matting these fibres into a sheet. Converted paper products are produced from paper and other materials by various cutting and shaping techniques.

Follow the links below for information about how pulp and paper mills are assessed:

Sawmills

A sawmill is a facility where logs are cut into lumber. At the sawmill, the logs are rough sawn into boards using equipment such as circular saws and band saws. The second stage turns the rough boards into finished lumber through planning and further machining.

Follow the links below for information about how sawmills are assessed:

Steel Manufacturing Plants

Steelmaking is the process of producing steel from iron and ferrous scrap. In steelmaking, impurities such as nitrogen, silicon, phosphorus, sulphur and excess carbon are removed from the raw iron, and alloying elements such as manganese, nickel, chromium and vanadium are added to produce different grades of steel.

Follow the links below for information about how steel manufacturing plants are assessed:

Value-Added Wood Products Manufacturing Plants

Value-added wood products manufacturing plants include many different types of property with a variety of processes taking place within them. "Value-added" is a term globally used to describe materials that have been remanufactured from rough lumber or logs into a higher grade of finished product.

Two types of remanufactured products are generally recognized:

  • semi-finished and finished products (such as millwork or cabinets)
  • remanufactured lumber (such as oriented strand board or fibreboard)

Follow the links below for information about how value-added wood product manufacturing plants are assessed:

 

Note: The applicable law prevails to the extent there is any conflict between this information and the current law. This information is not intended to provide legal advice and should not be relied upon as such.

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