Effective Friday, September 17, a province-wide mandatory masking order will be implemented for all indoor public spaces.
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The depreciation table below may be used during hearings to assist in valuing property that is not new. Items that are older than their useful life will generally be given no value. The landlord or tenant may provide evidence of the condition of the property, past use or any other relevant fact or circumstance to suggest that a different life expectancy, or different remaining life expectancy, should be used in any particular case, and that the value of the property is correspondingly more or less than that indicated by the remaining life expectancy.
For example, evidence that property was not used, or only lightly used, prior to occupancy or was a high-quality product, may be relevant to suggest that the life of the property is longer than the remaining life determined from the table, and that the remaining value was correspondingly higher. Evidence of heavy use or a low quality product may suggest a shorter life expectancy and lower value.
| Item | Useful Life (yrs) |
| Household Appliances | |
| Air Conditioner (Central) | 15 |
| Air Conditioner (Window) | 15 |
| Bathroom Scales | 10 |
| Blender | 10 |
| Camcorders/Camera | 10 |
| CD Walkman/MP3 Player | 10 |
| Clocks | 10 |
| Coffee Maker | 8 |
| Dehumidifier | 10 |
| Dishwasher | 10 |
| Dryer | 15 |
| Electric Fan | 10 |
| Electric Frying Pan | 10 |
| Electric Mixer | 8 |
| Floor Polisher (Domestic) | 5 |
| Freezer | 20 |
| Garburator | 10 |
| Grandfather Clocks | 30 |
| Hair Dryer | 10 |
| Heating Pad | 15 |
| Humidifiers | 10 |
| Ironing Board | 15 |
| Irons | 10 |
| Microwave | 10 |
| Radio/Tape Player (Portable) | 10 |
| Refrigerator | 15 |
| Sewing Machine | 20 |
| Stoves & Ranges | 15 |
| Toasters | 15 |
| Vacuum Cleaner | 10 |
| Vaporizers | 10 |
| Washing Machine | 15 |
| Electronics | |
| Stereo | 10 |
| Television Set | 12 |
| Satellite Dishes, Receivers | 10 |
| VCR/DVD Player | 10 |
| Game Stations | 6 |
| Radio/Tape Player (Portable) | 10 |
| Bedding | |
| Blankets | 10 |
| Box Springs | 15 |
| Comforters | 15 |
| Electric Blanket | 10 |
| Mattress Covers or Pads | 5 |
| Mattresses | 15 |
| Quilts | 25 |
| Sheets and Pillow Cases | 5 |
| Spreads | 10 |
| Clothing - Children | |
| Jackets & Coats | 3 |
| Shoes | 2 |
| All Other | 1 |
| Clothing - Men | |
| Overcoats, Topcoats, Raincoats | 5 |
| Shirts, Pajamas, Shoes, Socks, etc. | 3 |
| Suits, Sportcoats, Slacks, etc. | 4 |
| Clothing - Women | |
| Fur Coats, Jackets | 15 |
| Cloth Coats, Dresses, Gowns, Suits, Etc. | 4 |
| Blouses, Shoes, Nightclothes | 3 |
| Lingerie | 2 |
| Concrete | |
| Concrete Balcony Slabs | 10 |
| Concrete Curbs & Patio Slabs | 15 |
| Concrete Foundation Walls | 20 |
| Concrete Retaining Walls | 25 |
| Concrete Stairs & Porches | 10 |
| Garage Concrete Floor & Rebar Repairs | 10 |
| Doors and Windows | |
| Aluminum Storm Doors & Windows | 15 |
| Doors (Aluminum, Steel) | 20 |
| Doors (Patio) | 20 |
| Doors (Wood) | 20 |
| Garage Door & Operator | 10 |
| Lock Replacement, Building | 20 |
| Window Framing (Aluminum) | 20 |
| Window Framing (Wood) | 15 |
| Draperies and Curtains | |
| Curtains | 5 |
| Draperies | 10 |
| Shades | 10 |
| Venetian Blinds | 15 |
| Finishes | |
| Gypsum Board - Repairs | 5 |
| Gypsum Board - Replacement | 20 |
| Marble Wall Panels | 25 |
| Mirror Panels | 10 |
| Painting - Exterior, Trim, Balconies | 5 |
| Painting - Interior | 8 |
| Panelling | 20 |
| Suspended Ceilings - Fibre | 15 |
| Suspended Ceilings - Metal | 25 |
| Vinyl Wallcovering | 10 |
| Flooring | |
| Carpet - Average | 12 |
| Asphalt | 10 |
| Ceramic Tile | 10 |
| Hardwood | 20 |
| Linoleum | 10 |
| Marble | 25 |
| Parquet | 20 |
| Quarry Tile | 10 |
| Restaining | 5 |
| Rubber Tiles | 20 |
| Sanding | 5 |
| Vinyl Tile | 8 |
| Laminate | 15 |
| Furniture | |
| Children's | 10 |
| Couches | 10 |
| Folding Chairs & Tables | 10 |
| Lamps | 20 |
| Mirrors | 20 |
| Picture Frames | 20 |
| Slip Covers | 5 |
| Upholstered Furniture | 12 |
| Wood Furniture | 15 |
| Heating and Ventilation | |
| Boilers | 20 |
| Chiller | 25 |
| Cooling Tower | 25 |
| Corridor System | 15 |
| Exhaust & Supply Fans | 20 |
| Fan Coil Units | 20 |
| Furnace | 25 |
| Generator | 25 |
| Heat Exchanger | 15 |
| Heat Pumps | 15 |
| Heating System | 15 |
| Hot Water Boiler | 15 |
| Hot Water Tanks | 25 |
| Sanitary Exhaust System | 15 |
| Sanitary System | 50 |
| Temperature Controls | 12 |
| Hobbies and Sporting Goods | |
| Athletic Gear (Gloves, Racquets, Etc.) | 10 |
| Bicycles & Tricycles | 5 |
| Binoculars | 25 |
| Camping Equipment (Tents, Stoves, Lanterns) | 10 |
| Cassette Tapes, CD's, VCR Tapes, DVD's | 5 |
| Firearms | 25 |
| Fishing Tackle | 15 |
| Golf Clubs | 10 |
| Kitchen | |
| China, Dishes, Glassware | 25 |
| Linens (Napkins, Tablecloths, Etc.) | 10 |
| Silverware -Flatware Plated | 25 |
| Silverware - Flatware Sterling | 50 |
| Utensils | 20 |
| Knives | 20 |
| Counter Tops | 15 |
| Granite Counter Tops | 20 |
| Masonry | |
| Chimney - Brick, Block | 20 |
| Chimney - Metalbestos Type | 15 |
| Chimney - Repairs | 15 |
| Masonry - Repairs, Tuck Pointing | 15 |
| Masonry - Replacement | 20 |
| Sandblasting | 25 |
| Mechanical | |
| Fire Extinguishers | 10 |
| Fire System ( Alarms, Smoke Detectors) | 20 |
| Intercom | 15 |
| Light Fixtures | 10 |
| Light Fixtures - Exterior | 15 |
| Light Fixtures - Interior | 15 |
| Panel & Distribution | 20 |
| Power Line | 25 |
| Surveillance System | 15 |
| Mechanical Switches & Splitters | 25 |
| Temperature Control - Electric | 15 |
| Transformer | 25 |
| Office Equipment | |
| Calculators | 10 |
| Answering Machines | 10 |
| Computer | 10 |
| Fax | 10 |
| Office Furniture, Filing Cabinets | 15 |
| Photocopiers | 10 |
| Typewriters | 10 |
| Other Items | |
| Luggage | 20 |
| Watches | 10 |
| Musical Instruments - Under $50 | 5 |
| Musical Instruments - $50 - $250 | 10 |
| Musical Instruments - Over $250 | 25 |
| Toys | 3 |
| Plumbing | |
| Plumbing Fixtures | 20 |
| Plumbing - Storm System | 30 |
| Plumbing Pipes, Pump, Etc. | 20 |
| Septic Tank & Tile Field | 30 |
| Outdoor Sitework | |
| Balcony Railings, Wood | 10 |
| Decks & Porches, Wood, Plastic | 20 |
| Fences - Concrete | 20 |
| Fences - Metal, Wrought Iron | 25 |
| Fences - Steel, Chain Link | 20 |
| Fences - Wood | 15 |
| Landscaping - Dead Tree Removal | 20 |
| Landscaping - New Trees | 20 |
| Landscaping - Shrub Replacement | 15 |
| Landscaping - Sodding | 10 |
| Parking Lot, Driveways - Asphalt | 15 |
| Parking Lot, Driveways - Concrete | 15 |
| Parking Lot, Driveways - Gravel | 10 |
| Parking Lot, Driveways - Interlocking Brick | 20 |
| Parking Lot, Driveways - Repairs | 5 |
| Retaining Walls, Wood | 15 |
| Specialties | |
| Bicycle Racks | 10 |
| Storage Building | 20 |
| Mailboxes | 15 |
| Playground Equipment | 10 |
| Saunas - Heaters | 10 |
| Saunas - Walls | 15 |
| Swimming Pool - Above Ground | 10 |
| Swimming Pool - Ceramic Tile | 15 |
| Swimming Pool - Concrete | 20 |
| Swimming Pool - Heater | 10 |
| Swimming Pool - Painting | 5 |
| Swimming Pool - Pump, Filter | 15 |
| Swimming Pool - Vinyl | 15 |
| Whirlpool, Jacuzzi | 15 |
| Thermal and Moisture Protection | |
| Caulking | 10 |
| Eavestrough & Downpipes - Aluminum, Plastic | 15 |
| Eavestrough & Downpipes - Galvanized | 20 |
| Garage Conc. Floor, Waterproofing - Membrane | 15 |
| Garage Conc. Floor, Waterproofing - Sealer | 5 |
| Insulation | 20 |
| Metal Flashing - Aluminum | 25 |
| Metal Flashing - Galvanized, Painted | 15 |
| Metal Flashing - Steel, Prefinished | 10 |
| Roof - Built Up | 15 |
| Roof - Cedar Shakes | 25 |
| Roof - Clay Tiles | 25 |
| Roof - Flat | 15 |
| Roof - Inverted Four-Ply | 20 |
| Roof - Metal Panels | 25 |
| Roof - Repairs | 5 |
| Roof - Sarnafil | 25 |
| Roof - Single Ply | 20 |
| Roof - Slate | 25 |
| Roof - Sloped (Asphalt Shingles) | 20 |
| Siding - Asphalt Shingles | 15 |
| Siding - Cedar | 25 |
| Siding - Cedar Shakes | 25 |
| Siding - Insulated Panel, Aluminum | 25 |
| Siding - Masonite | 20 |
| Siding - Plywood | 10 |
| Siding - Steel | 25 |
| Siding - Stucco | 20 |
| Soffits & Fascia - Aluminum | 25 |
| Soffits & Fascia - Gypsum | 15 |
| Soffits & Fascia - Plywood | 20 |
| Soffits & Fascia - Pre-finished Steel | 25 |
| Soffits & Fascia - Vinyl | 25 |
| Soffits & Fascia - Wood | 15 |
| Waterproofing, Above Ground | 15 |
| Tools | |
| Hand Tools | 30 |
| Power Tools | 10 |
| Yard Equipment | |
| Barbeques | 8 |
| Garbage Huts (Metal) | 20 |
| Garbage Huts (Wood) | 15 |
| Garden Tools | 10 |
| Lawn Furniture | 10 |
| Lawn Mowers, Edgers, Etc. | 8 |
| Snow Blower | 10 |
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