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{"sheet":"1. Info","index":0,"n_rows":79,"n_cols":28,"rows_kept":79,"cut":false,"hidden":false,"merged":[[18,3,18,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[4,2,4,9],[14,3,14,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brant County Power"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brantford Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc. – Eastern Ontario Power/Fort Erie/Port Colborne"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc."]
[null,null,"Utility Name   ","Peterborough Distribution Inc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc."]
[null,null,"Assigned EB Number","EB-2012-0160",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corp."]
[null,null,"Name and Title","Byron Thompson, CFO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,"Phone Number","705-748-9301 x 1283",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
[null,null,"Email Address","bthompson@peterboroughutilities.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,"Date","2013-01-15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,"Last COS Re-based Year",2009,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Co. Ltd."]
["Note:  Drop-down lists are shaded blue; Input cells are shaded green."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Dist. Systems Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket – Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

{"sheet":"Table of Contents","index":1,"n_rows":26,"n_cols":27,"rows_kept":26,"cut":false,"hidden":false,"merged":[[83,0,90,6],[0,2,0,4],[1,3,1,6],[3,3,3,4],[8,2,8,4]]}
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2012]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"1. Info",null,"K. Sch 13 Tax Reserves Bridge"]
[null,null,null,"A. Data Input Sheet",null,"L. Sch 7-1 Loss Cfwd Bridge"]
[null,null,null,"B. Tax Rates & Exemptions",null,"M. Adj. Taxable Income Bridge"]
[null,null,null,"C. Sch 8 Hist",null,"N. PILs,Tax Provision Bridge"]
[null,null,null,"D. Schedule 10 CEC Hist",null,"O. Schedule 8 CCA Test Year  "]
[null,null,null,"E. Sch 13 Tax Reserves Hist",null,"P. Schedule 10 CEC Test Year"]
[null,null,null,"F. Sch 7-1 Loss Cfwd Hist",null,"Q Sch 13 Tax Reserve Test Year"]
[null,null,null,"G. Adj. Taxable Income Historic",null,"R. Sch 7-1 Loss Cfwd"]
[null,null,null,"H. PILs,Tax Provision Historic",null,"S. Taxable Income Test Year"]
[null,null,null,"I. Schedule 8 CCA Bridge Year",null,"T. PILs,Tax Provision "]
[null,null,null,"J. Schedule 10 CEC Bridge Year"]

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[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Rate Base",null,null,null,65485610]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,0.04,"T",{"$f":"G9*E12","v":2619424.4},"W = S * T"]
[null,null,"Deemed Long Term Debt %",null,0.56000000000000005,"U",{"$f":"G9*E13","v":36671941.600000001},"X = S * U"]
[null,null,"Deemed Equity %",null,0.4,"V",{"$f":"G9*E14","v":26194244},"Y = S * V"]
[]
[null,null,"Short Term Interest Rate",null,2.0799999999999999E-2,"Z",{"$f":"G12*E16","v":54484.027519999996},"AC = W * Z"]
[null,null,"Long Term Interest",null,4.1099999999999998E-2,"AA",{"$f":"G13*E17","v":1507216.7997600001},"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,8.9800000000000005E-2,"AB",{"$f":"G14*E18","v":2352243.1112000002},"AE = Y * AB"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":3913943.93848},"AF = AC + AD + AE"]
[]
[]
[]
[]
[null,null,"Questions that must be answered",null,null,null,"Historic","Bridge","Test Year"]
[]
[null,null,"1.   Does the applicant have any Investment Tax Credits (ITC)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"3.   Does the applicant have any Capital Gains or Losses for tax purposes?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"4.   Does the applicant have any Capital Leases?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  ",null,null,null,"No","No","No"]
[]
[null,null,"7.   Did the applicant pay dividends?",null,null,null,"Yes","Yes","Yes"]
[null,null,"      If Yes, please describe what was the tax treatment in the manager's summary.  "]
[]
[null,null,"8.   Did the applicant elect to capitalize interest incurred on CWIP for tax purposes?",null,null,null,"No","No","No"]

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[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective"]
[null,null,"As of June 20, 2012",null,"2011-01-01","2012-01-01","2013-01-01","2014-01-01"]
[]
[null,null,"Federal income tax"]
[null,null,"General corporate rate",null,0.38,0.38,0.38,0.38]
[null,null,"Federal tax abatement",null,-0.1,-0.1,-0.1,-0.1]
[null,null,"  Adjusted federal rate",null,{"$f":"SUM(E14:E15)","v":0.28000000000000003},{"$f":"SUM(F14:F15)","v":0.28000000000000003},{"$f":"SUM(G14:G15)","v":0.28000000000000003},{"$f":"SUM(H14:H15)","v":0.28000000000000003}]
[]
[null,null,"Rate reduction",null,-0.115,-0.13,-0.13,-0.13]
[null,null,null,null,{"$f":"E16+E18","v":0.16500000000000004},{"$f":"F16+F18","v":0.15000000000000002},{"$f":"G16+G18","v":0.15000000000000002},{"$f":"H16+H18","v":0.15000000000000002}]
[]
[null,null,"Ontario income tax ",null,{"$f":"0.12*0.5+0.115*0.5","v":0.11749999999999999},0.115,0.115,0.115]
[]
[null,null,"Combined federal and Ontario ",null,{"$f":"E19+E21","v":0.28250000000000003},{"$f":"F19+F21","v":0.26500000000000001},{"$f":"G19+G21","v":0.26500000000000001},{"$f":"H19+H21","v":0.26500000000000001}]
[]
[null,null,"Federal & Ontario Small Business"]
[null,null,"Federal small business threshold",null,500000,500000,500000,500000]
[null,null,"Ontario Small Business Threshold",null,500000,500000,500000,500000]
[]
[null,null,"Federal small business rate",null,0.11,0.11,0.11,0.11]
[]
[null,null,"Ontario small business rate",null,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]

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[]
[]
[]
[]
[]
[null,null,"Schedule 8 - Historical Year"]
[]
[]
[]
[]
[null,null,"Class","Class Description","UCC End of Year Historic per tax returns","Less: Non-Distribution Portion","UCC Regulated Historic Year"]
[null,null,1,"Distribution System - post 1987",{"$f":"352162+1231244+13588974+11647252+6501167","v":33320799},null,{"$f":"+E12-F12","v":33320799}]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",null,null,{"$f":"+E13-F13","v":0}]
[null,null,2,"Distribution System - pre 1988",null,null,{"$f":"+E14-F14","v":0}]
[null,null,8,"General Office/Stores Equip",{"$f":"174174+24296","v":198470},null,198470]
[null,null,10,"Computer Hardware/  Vehicles",null,null,0]
[null,null,10.1,"Certain Automobiles",null,null,0]
[null,null,12,"Computer Software",null,null,0]
[null,null,"13 1","Lease # 1",null,null,0]
[null,null,"13 2","Lease #2",null,null,0]
[null,null,"13 3","Lease # 3",null,null,0]
[null,null,"13 4","Lease # 4",null,null,0]
[null,null,14,"Franchise",null,null,0]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",null,null,0]
[null,null,42,"Fibre Optic Cable",null,null,{"$f":"+E25-F25","v":0}]
[null,null,43.1,"Certain Energy-Efficient Electrical Generating Equipment",null,null,0]
[null,null,43.2,"Certain Clean Energy Generation Equipment ",null,null,0]
[null,null,45,"Computers & Systems Software acq'd post Mar 22/04",null,null,0]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0]
[null,null,47,"Distribution System - post February 2005",{"$f":"265299+7174163+5942290+4874803+7276747","v":25533302},null,25533302]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",null,null,0]
[null,null,52,"Computer Hardware and system software ",null,null,0]
[null,null,95,"CWIP",null,null,0]
[null,null,1,"Meters pre 2005",1577648,null,1577648]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,"SUB-TOTAL - UCC",{"$f":"SUM(E12:E43)","v":60630219},{"$f":"SUM(F12:F43)","v":0},{"$f":"SUM(G12:G43)","v":60630219}]

{"sheet":"D. Schedule 10 CEC Hist","index":5,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[17,8,18,8],[9,2,9,5],[11,2,11,5],[11,6,11,7],[13,2,13,5],[13,6,13,7],[17,9,18,9],[18,2,18,5],[19,2,19,5],[15,2,15,5],[15,6,15,7],[17,2,17,5],[17,6,18,7],[30,2,30,5],[30,6,30,7],[31,2,31,5],[32,6,32,7],[21,2,21,5],[21,6,21,7],[23,6,23,7],[27,2,27,5],[27,6,28,7],[28,2,28,5]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Historical Year"]
[]
[null,null,"Cumulative Eligible Capital"]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":0},null,"x 3/4 =",{"$f":"3/4*G16","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G18*0.5)<0, 0, G18*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J16-J18)<0,0,J16-J18)","v":0},{"$f":"J20","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G22","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K10,K20,K22)","v":0}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)"]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G31,G28)","v":0},null,"x 3/4 =",null,{"$f":"G33*3/4","v":0}]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K24-K33","v":0}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":0},"x 7% =",{"$f":"I38*0.07","v":0}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":0}]

{"sheet":"E. Sch 13 Tax Reserves Hist","index":6,"n_rows":51,"n_cols":6,"rows_kept":51,"cut":false,"hidden":false,"merged":[[15,2,15,5],[28,2,28,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical"]
[]
[null,null,"Continuity of Reserves"]
[]
[]
[null,null,"Description","Historical Balance as per tax returns","Non-Distribution Eliminations","Utility Only"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",null,null,{"$f":"D15-E15","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",null,null,{"$f":"D17-E17","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",null,null,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",null,null,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",null,null,0]
[null,null,"Other tax reserves",null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total",{"$f":"SUM(D17:D26)","v":0},{"$f":"SUM(E17:E26)","v":0},{"$f":"SUM(F17:F26)","v":0}]
[]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",null,null,{"$f":"D30-E30","v":0}]
[null,null,"General reserve for bad debts",null,null,0]
[null,null,"Accrued Employee Future Benefits:",null,null,0]
[null,null,"- Medical and Life Insurance",null,null,0]
[null,null,"-Short & Long-term Disability",null,null,0]
[null,null," -Accmulated Sick Leave",null,null,0]
[null,null,"- Termination Cost",null,null,0]
[null,null,"- Other Post-Employment Benefits",null,null,0]
[null,null,"Provision for Environmental Costs",null,null,0]
[null,null,"Restructuring Costs",null,null,0]
[null,null,"Accrued Contingent Litigation Costs",null,null,0]
[null,null,"Accrued Self-Insurance Costs",null,null,0]
[null,null,"Other Contingent Liabilities",null,null,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",null,null,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",null,null,0]
[null,null,"Other",null,null,0]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D30:D50)","v":0},{"$f":"SUM(E30:E50)","v":0},{"$f":"SUM(F30:F50)","v":0}]

{"sheet":"F. Sch 7-1 Loss Cfwd Hist","index":7,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":false,"merged":[[15,2,15,4],[16,2,16,4],[12,2,12,4],[13,2,13,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 7-1 Loss Carry Forward - Historic"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historic",null,null,null,null,{"$f":"F14-G14","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historic",null,null,null,null,{"$f":"F17-G17","v":0}]

{"sheet":"G. Adj. Taxable Income Historic","index":8,"n_rows":119,"n_cols":7,"rows_kept":119,"cut":false,"hidden":false,"merged":[[48,2,48,6],[111,2,111,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Adjusted Taxable Income - Historic Year"]
[]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","A",{"$f":"1830424+755386+120000","v":2705810},null,{"$f":"+E12-F12","v":2705810}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,13606,null,{"$f":"+E14-F14","v":13606}]
[null,null,"Amortization of tangible assets",104,null,null,0]
[null,null,"Amortization of intangible assets",106,3424461,null,3424461]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,null,null,0]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108,null,null,0]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109,null,null,0]
[null,null,"Loss in equity of subsidiaries and affiliates",110,null,null,0]
[null,null,"Loss on disposal of assets ",111,null,null,0]
[null,null,"Charitable donations",112,null,null,0]
[null,null,"Taxable Capital Gains",113,null,null,0]
[null,null,"Political Donations",114,null,null,0]
[null,null,"Deferred and prepaid expenses",116,null,null,0]
[null,null,"Scientific research expenditures deducted on financial statements",118,null,null,0]
[null,null,"Capitalized interest",119,null,null,0]
[null,null,"Non-deductible club dues and fees",120,null,null,0]
[null,null,"Non-deductible meals and entertainment expense",121,null,null,0]
[null,null,"Non-deductible automobile expenses",122,null,null,0]
[null,null,"Non-deductible life insurance premiums",123,null,null,0]
[null,null,"Non-deductible company pension plans",124,null,null,0]
[null,null,"Tax reserves deducted in prior year",125,null,null,0]
[null,null,"Reserves from financial statements- balance at end of year",126,null,null,0]
[null,null,"Soft costs on construction and renovation of buildings",127,null,null,0]
[null,null,"Book loss on joint ventures or partnerships",205,null,null,0]
[null,null,"Capital items expensed",206,null,null,0]
[null,null,"Debt issue expense",208,null,null,0]
[null,null,"Development expenses claimed in current year",212,null,null,0]
[null,null,"Financing fees deducted in books",216,null,null,0]
[null,null,"Gain on settlement of debt",220,null,null,0]
[null,null,"Non-deductible advertising",226,null,null,0]
[null,null,"Non-deductible interest",227,null,null,0]
[null,null,"Non-deductible legal and accounting fees",228,null,null,0]
[null,null,"Recapture of SR&ED expenditures",231,null,null,0]
[null,null,"Share issue expense",235,null,null,0]
[null,null,"Write down of capital property",236,null,null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,null,null,0]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290,null,null,0]
[null,null,"Realized Income from Deferred Credit Accounts",291,null,null,0]
[null,null,"Pensions",292,null,null,0]
[null,null,"Non-deductible penalties",293,null,null,0]
[null,null,null,294,null,null,0]
[null,null,null,295,null,null,{"$f":"+E55-F55","v":0}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,null,0]
[null,null,"Prior Year Investment Tax Credits received",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Additions",null,{"$f":"SUM(E13:E70)","v":3438067},{"$f":"SUM(F13:F70)","v":0},{"$f":"SUM(G13:G70)","v":3438067}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,null,{"$f":"+E74-F74","v":0}]
[null,null,"Dividends not taxable under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,3492005,null,3492005]
[null,null,"Terminal loss from Schedule 8",404,null,null,0]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,null,null,0]
[null,null,"Allowable business investment loss",406,null,null,0]
[null,null,"Deferred and prepaid expenses",409,null,null,0]
[null,null,"Scientific research expenses claimed in year",411,null,null,0]
[null,null,"Tax reserves claimed in current year",413,null,null,0]
[null,null,"Reserves from financial statements - balance at beginning of year",414,null,null,0]
[null,null,"Contributions to deferred income plans",416,null,null,0]
[null,null,"Book income of joint venture or partnership",305,null,null,0]
[null,null,"Equity in income from subsidiary or affiliates",306,null,null,0]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390,null,null,0]
[null,null,"Capital Lease Payments",391,null,null,0]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,null,null,0]
[null,null,null,393,null,null,0]
[null,null,null,394,null,null,0]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,null,null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,null,0]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E74:E108)","v":3492005},{"$f":"SUM(F74:F108)","v":0},{"$f":"SUM(G74:G108)","v":3492005}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E71-E109","v":2651872},{"$f":"+F12+F71-F109","v":0},{"$f":"+G12+G71-G109","v":2651872}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$f":"+E113-F113","v":0}]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,null,null,{"$f":"+E114-F114","v":0}]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,null,null,{"$f":"+E115-F115","v":0}]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332,null,null,{"$f":"+E116-F116","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335,null,null,{"$f":"+E117-F117","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E111-SUM(E113:E117)","v":2651872},{"$f":"+F111-SUM(F113:F117)","v":0},{"$f":"+G111-SUM(G113:G117)","v":2651872}]

{"sheet":"H. PILs,Tax Provision Historic","index":9,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5],[7,2,7,5]]}
[]
[]
[]
[]
[]
[null,null,"PILs Tax Provision - Historic Year"]
[]
[null,null,"Note: Input the actual information from the tax returns for the historic year. ",null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'G. Adj. Taxable Income Historic'!G119","v":2651872},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"+G13/I10","v":0.11747927501779874},"B",311540,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"'B. Tax Rates & Exemptions'!E27","v":500000},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":311540}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I10>0,I20/I10,0)","v":0.11747927501779874},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,0.16500000000000001,"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.28247927501779874},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":749098.88},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,0,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,0,"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":0},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historic Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":749098.88},"R = N - Q"]

{"sheet":"I. Schedule 8 CCA Bridge Year","index":10,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 8 CCA - Bridge Year"]
[]
[null,null,"Class","Class Description","UCC Regulated Historic Year","Additions","Disposals (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Bridge Year CCA","UCC End of Bridge Year"]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C12), \"\", 'C. Sch 8 Hist'!C12)","v":1},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D12), \"\", 'C. Sch 8 Hist'!D12)","v":"Distribution System - post 1987"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E12), \"\", 'C. Sch 8 Hist'!G12)","v":33320799},91270,null,{"$f":"MAX((SUM(E10:G10)),0)","v":33412069},{"$f":"IF((F10+G10)<=0, 0,(F10+G10)*0.5)","v":45635},{"$f":"+H10-I10","v":33366434},0.04,{"$f":"IF(+J10<0,+J10,+J10*K10)","v":1334657.3600000001},{"$f":"MAX(0,+H10-L10)","v":32077411.640000001}]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C13), \"\", 'C. Sch 8 Hist'!C13)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D13), \"\", 'C. Sch 8 Hist'!D13)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E13), \"\", 'C. Sch 8 Hist'!G13)","v":""},null,null,{"$f":"MAX((SUM(E11:G11)),0)","v":0},{"$f":"IF((F11+G11)<=0, 0,(F11+G11)*0.5)","v":0},{"$f":"+H11-I11","v":0},0.06,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C14), \"\", 'C. Sch 8 Hist'!C14)","v":2},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D14), \"\", 'C. Sch 8 Hist'!D14)","v":"Distribution System - pre 1988"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E14), \"\", 'C. Sch 8 Hist'!G14)","v":""},null,null,0,0,0,0.06,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C15), \"\", 'C. Sch 8 Hist'!C15)","v":8},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D15), \"\", 'C. Sch 8 Hist'!D15)","v":"General Office/Stores Equip"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E15), \"\", 'C. Sch 8 Hist'!G15)","v":198470},null,null,198470,0,198470,0.2,39694,158776]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C16), \"\", 'C. Sch 8 Hist'!C16)","v":10},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D16), \"\", 'C. Sch 8 Hist'!D16)","v":"Computer Hardware/  Vehicles"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E16), \"\", 'C. Sch 8 Hist'!G16)","v":""},null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C17), \"\", 'C. Sch 8 Hist'!C17)","v":10.1},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D17), \"\", 'C. Sch 8 Hist'!D17)","v":"Certain Automobiles"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E17), \"\", 'C. Sch 8 Hist'!G17)","v":""},null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C18), \"\", 'C. Sch 8 Hist'!C18)","v":12},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D18), \"\", 'C. Sch 8 Hist'!D18)","v":"Computer Software"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E18), \"\", 'C. Sch 8 Hist'!G18)","v":""},666078,null,666078,333039,333039,1,{"$f":"IF(+J16<0,+J16,+J16*K16)","v":333039},{"$f":"MAX(0,+H16-L16)","v":333039}]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C19), \"\", 'C. Sch 8 Hist'!C19)","v":"13 1"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D19), \"\", 'C. Sch 8 Hist'!D19)","v":"Lease # 1"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E19), \"\", 'C. Sch 8 Hist'!G19)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C20), \"\", 'C. Sch 8 Hist'!C20)","v":"13 2"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D20), \"\", 'C. Sch 8 Hist'!D20)","v":"Lease #2"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E20), \"\", 'C. Sch 8 Hist'!G20)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C21), \"\", 'C. Sch 8 Hist'!C21)","v":"13 3"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D21), \"\", 'C. Sch 8 Hist'!D21)","v":"Lease # 3"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E21), \"\", 'C. Sch 8 Hist'!G21)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C22), \"\", 'C. Sch 8 Hist'!C22)","v":"13 4"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D22), \"\", 'C. Sch 8 Hist'!D22)","v":"Lease # 4"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E22), \"\", 'C. Sch 8 Hist'!G22)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C23), \"\", 'C. Sch 8 Hist'!C23)","v":14},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D23), \"\", 'C. Sch 8 Hist'!D23)","v":"Franchise"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E23), \"\", 'C. Sch 8 Hist'!G23)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C24), \"\", 'C. Sch 8 Hist'!C24)","v":17},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D24), \"\", 'C. Sch 8 Hist'!D24)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E24), \"\", 'C. Sch 8 Hist'!G24)","v":""},null,null,0,0,0,0.08,{"$f":"IF(+J22<0,+J22,+J22*K22)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C25), \"\", 'C. Sch 8 Hist'!C25)","v":42},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D25), \"\", 'C. Sch 8 Hist'!D25)","v":"Fibre Optic Cable"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E25), \"\", 'C. Sch 8 Hist'!G25)","v":""},null,null,0,0,0,0.12,{"$f":"IF(+J23<0,+J23,+J23*K23)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C26), \"\", 'C. Sch 8 Hist'!C26)","v":43.1},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D26), \"\", 'C. Sch 8 Hist'!D26)","v":"Certain Energy-Efficient Electrical Generating Equipment"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E26), \"\", 'C. Sch 8 Hist'!G26)","v":""},null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C27), \"\", 'C. Sch 8 Hist'!C27)","v":43.2},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D27), \"\", 'C. Sch 8 Hist'!D27)","v":"Certain Clean Energy Generation Equipment "},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E27), \"\", 'C. Sch 8 Hist'!G27)","v":""},null,null,0,0,0,0.5,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C28), \"\", 'C. Sch 8 Hist'!C28)","v":45},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D28), \"\", 'C. Sch 8 Hist'!D28)","v":"Computers & Systems Software acq'd post Mar 22/04"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E28), \"\", 'C. Sch 8 Hist'!G28)","v":""},null,null,0,0,0,0.45,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C29), \"\", 'C. Sch 8 Hist'!C29)","v":46},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D29), \"\", 'C. Sch 8 Hist'!D29)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E29), \"\", 'C. Sch 8 Hist'!G29)","v":""},null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C30), \"\", 'C. Sch 8 Hist'!C30)","v":47},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D30), \"\", 'C. Sch 8 Hist'!D30)","v":"Distribution System - post February 2005"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E30), \"\", 'C. Sch 8 Hist'!G30)","v":25533302},5416216,null,30949518,2708108,28241410,0.08,2259312.8000000003,28690205.199999999]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C31), \"\", 'C. Sch 8 Hist'!C31)","v":50},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D31), \"\", 'C. Sch 8 Hist'!D31)","v":"Data Network Infrastructure Equipment - post Mar 2007"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E31), \"\", 'C. Sch 8 Hist'!G31)","v":""},null,null,0,0,0,0.55000000000000004,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C32), \"\", 'C. Sch 8 Hist'!C32)","v":52},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D32), \"\", 'C. Sch 8 Hist'!D32)","v":"Computer Hardware and system software "},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E32), \"\", 'C. Sch 8 Hist'!G32)","v":""},null,null,0,0,0,1,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C33), \"\", 'C. Sch 8 Hist'!C33)","v":95},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D33), \"\", 'C. Sch 8 Hist'!D33)","v":"CWIP"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E33), \"\", 'C. Sch 8 Hist'!G33)","v":""},null,null,0,0,0,null,0,0]
[null,null,1,"Meters Pre 2005",{"$f":"+'C. Sch 8 Hist'!G34","v":1577648},null,-1577648,0,0,0,0.04,0,0]
[null,null,null,null,null,null,null,0,0,0,0.04,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C36), \"\", 'C. Sch 8 Hist'!C36)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D36), \"\", 'C. Sch 8 Hist'!D36)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E36), \"\", 'C. Sch 8 Hist'!G36)","v":""},null,null,{"$f":"MAX((SUM(E34:G34)),0)","v":0},0,{"$f":"+H34-I34","v":0},null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C37), \"\", 'C. Sch 8 Hist'!C37)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D37), \"\", 'C. Sch 8 Hist'!D37)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E37), \"\", 'C. Sch 8 Hist'!G37)","v":""},null,null,{"$f":"MAX((SUM(E35:G35)),0)","v":0},0,{"$f":"+H35-I35","v":0},null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C38), \"\", 'C. Sch 8 Hist'!C38)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D38), \"\", 'C. Sch 8 Hist'!D38)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E38), \"\", 'C. Sch 8 Hist'!G38)","v":""},null,null,{"$f":"MAX((SUM(E36:G36)),0)","v":0},0,{"$f":"+H36-I36","v":0},null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C39), \"\", 'C. Sch 8 Hist'!C39)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D39), \"\", 'C. Sch 8 Hist'!D39)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E39), \"\", 'C. Sch 8 Hist'!G39)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C40), \"\", 'C. Sch 8 Hist'!C40)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D40), \"\", 'C. Sch 8 Hist'!D40)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E40), \"\", 'C. Sch 8 Hist'!G40)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C41), \"\", 'C. Sch 8 Hist'!C41)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D41), \"\", 'C. Sch 8 Hist'!D41)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E41), \"\", 'C. Sch 8 Hist'!G41)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C42), \"\", 'C. Sch 8 Hist'!C42)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D42), \"\", 'C. Sch 8 Hist'!D42)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E42), \"\", 'C. Sch 8 Hist'!G42)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C43), \"\", 'C. Sch 8 Hist'!C43)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D43), \"\", 'C. Sch 8 Hist'!D43)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E43), \"\", 'C. Sch 8 Hist'!G43)","v":""},null,null,0,0,0,null,0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E10:E41)","v":60630219},6173564,-1577648,65226135,3086782,62139353,null,{"$f":"SUM(L10:L41)","v":3966703.16},{"$f":"SUM(M10:M41)","v":61259431.840000004}]

{"sheet":"J. Schedule 10 CEC Bridge Year","index":11,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[[31,2,31,5],[32,6,32,7],[23,6,23,7],[27,2,27,5],[27,6,28,7],[28,2,28,5],[30,2,30,5],[30,6,30,7],[17,8,18,8],[17,9,18,9],[18,2,18,5],[19,2,19,5],[21,2,21,5],[21,6,21,7],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,15,7],[17,2,17,5],[17,6,18,7],[11,2,11,5],[11,6,11,7],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[9,2,9,5]]}
[]
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Bridge Year"]
[]
[]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,{"$f":"'D. Schedule 10 CEC Hist'!K40","v":0}]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":0},null,"x 3/4 =",{"$f":"3/4*G16","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G18*0.5)<0, 0, G18*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J16-J18)<0,0,J16-J18)","v":0},{"$f":"J20","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G22","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K10,K20,K22)","v":0}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)"]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G31,G28)","v":0},null,"x 3/4 =",null,{"$f":"G33*3/4","v":0}]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K24-K33","v":0}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":0},"x 7% =",{"$f":"I38*0.07","v":0}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":0}]

{"sheet":"K. Sch 13 Tax Reserves Bridge","index":12,"n_rows":44,"n_cols":11,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,6,9,7],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Bridge Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Bridge Year Adjustments"]
[null,null,"Description","Historic Utility Only","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance","Additions","Disposals"," Balance for Bridge Year","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F15","v":0},null,{"$f":"SUM(D13:E13)","v":0},null,null,{"$f":"F13+G13-H13","v":0},{"$f":"+I13-F13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F17","v":0},null,{"$f":"SUM(D15:E15)","v":0},null,null,{"$f":"F15+G15-H15","v":0},{"$f":"+I15-F15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F18","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F19","v":0},null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F20","v":0},null,0,null,null,0,0]
[null,null,"Other tax reserves",{"$f":"'E. Sch 13 Tax Reserves Hist'!F21","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F25","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F26","v":0},null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D15:D21)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F30","v":0},null,{"$f":"SUM(D25:E25)","v":0},null,null,{"$f":"F25+G25-H25","v":0},{"$f":"+I25-F25","v":0}]
[null,null,"General reserve for bad debts",{"$f":"'E. Sch 13 Tax Reserves Hist'!F31","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",{"$f":"'E. Sch 13 Tax Reserves Hist'!F32","v":0},null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",{"$f":"'E. Sch 13 Tax Reserves Hist'!F33","v":0},null,0,null,null,0,0]
[null,null,"-Short & Long-term Disability",{"$f":"'E. Sch 13 Tax Reserves Hist'!F34","v":0},null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",{"$f":"'E. Sch 13 Tax Reserves Hist'!F35","v":0},null,0,null,null,0,0]
[null,null,"- Termination Cost",{"$f":"'E. Sch 13 Tax Reserves Hist'!F36","v":0},null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",{"$f":"'E. Sch 13 Tax Reserves Hist'!F37","v":0},null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F38","v":0},null,0,null,null,0,0]
[null,null,"Restructuring Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F39","v":0},null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F40","v":0},null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F41","v":0},null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",{"$f":"'E. Sch 13 Tax Reserves Hist'!F42","v":0},null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F43","v":0},null,0,null,null,0,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F44","v":0},null,0,null,null,0,0]
[null,null,"Other",{"$f":"'E. Sch 13 Tax Reserves Hist'!F45","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F49","v":0},null,{"$f":"SUM(D41:E41)","v":0},null,null,0,{"$f":"+I41-F41","v":0}]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F50","v":0},null,{"$f":"SUM(D42:E42)","v":0},null,null,0,{"$f":"+I42-F42","v":0}]
[null,null,"Total ",{"$f":"SUM(D25:D42)","v":0},{"$f":"SUM(E25:E42)","v":0},0,0,0,0,0,0]
[null,null,null,0]

{"sheet":"L. Sch 7-1 Loss Cfwd Bridge","index":13,"n_rows":25,"n_cols":6,"rows_kept":25,"cut":false,"hidden":false,"merged":[[21,2,21,4],[19,2,19,4],[0,2,0,4],[12,2,12,4],[13,2,13,4],[18,2,18,4],[10,2,10,4],[11,2,11,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[20,2,20,4]]}
[]
[]
[]
[]
[]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Schedule 7-1 Loss Carry Forward - Bridge Year"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Total"]
[null,null,"Actual Historic",null,null,{"$f":"'F. Sch 7-1 Loss Cfwd Hist'!H14","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in Bridge Year"]
[null,null,"Other Adjustments Add (+) Deduct (-)"]
[null,null,"Balance available for use in Test Year",null,null,{"$f":"F12-F13+F14","v":0}]
[null,null,"Amount to be used in Bridge Year "]
[null,null,"Balance available for use post Bridge Year",null,null,{"$f":"F15-F16","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total"]
[null,null,"Actual Historic",null,null,{"$f":"'F. Sch 7-1 Loss Cfwd Hist'!H17","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in Bridge Year"]
[null,null,"Other Adjustments Add (+) Deduct (-)"]
[null,null,"Balance available for use in Test Year",null,null,{"$f":"F20-F21+F22","v":0}]
[null,null,"Amount to be used in Bridge Year "]
[null,null,"Balance available for use post Bridge Year",null,null,{"$f":"F23-F24","v":0}]

{"sheet":"M. Adj. Taxable Income Bridge","index":14,"n_rows":114,"n_cols":5,"rows_kept":114,"cut":false,"hidden":false,"merged":[[68,2,68,4],[45,2,45,4],[112,2,112,4],[8,2,8,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[9,2,9,4]]}
[]
[]
[]
[]
[null,"Adjusted Taxable Income - Bridge Year"]
[]
[null,null,null,"T2S1 line #","Total for Regulated Utility"]
[null,null,"Income before PILs/Taxes","A",1651014]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,6584]
[null,null,"Amortization of tangible assets",104,4142848]
[null,null,"Amortization of intangible assets",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves deducted in prior year",125,{"$f":"'K. Sch 13 Tax Reserves Bridge'!F22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I43","v":0}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,{"$f":"SUM(E10:E67)","v":4149432}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"'I. Schedule 8 CCA Bridge Year'!L42","v":3966703.16}]
[null,null,"Terminal loss from Schedule 8",404,165485]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,{"$f":"'J. Schedule 10 CEC Bridge Year'!K38","v":0}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves claimed in current year",413,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"'K. Sch 13 Tax Reserves Bridge'!F43","v":0}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,null,393]
[null,null,null,394]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E70:E104)","v":4132188.1600000001}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E8+E68-E105","v":1668257.8399999999}]
[null,null,"Charitable donations from Schedule 2",311]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E107-SUM(E108:E112)","v":1668257.8399999999}]

{"sheet":"N. PILs,Tax Provision Bridge","index":15,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5]]}
[]
[]
[]
[]
[]
[null,"PILS Tax Provision - Bridge Year"]
[]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'M. Adj. Taxable Income Bridge'!E114","v":1668257.8399999999},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!F31,'B. Tax Rates & Exemptions'!F21)","v":0.115},"B",{"$f":"IF(I10>0,I10*E13,0)","v":191849.65159999998},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!F27,'B. Tax Rates & Exemptions'!F27,0)","v":500000},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!F21-'B. Tax Rates & Exemptions'!F31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":-35000},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":156849.65159999998}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I10>0,I20/I10,0)","v":9.4020029661601945E-2},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,{"$f":"IF(I10<=0,0,IF(I10<=500000,'B. Tax Rates & Exemptions'!F29,'B. Tax Rates & Exemptions'!F19))","v":0.15000000000000002},"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.24402002966160197},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":407088.32760000002},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":0},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Bridge Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":407088.32760000002},"R = N - Q"]
[]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of Bridge year PILs income tax expense and should not be used for Test year revenue requirement calculations."]

{"sheet":"O. Schedule 8 CCA Test Year  ","index":16,"n_rows":43,"n_cols":13,"rows_kept":43,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[null,"Schedule 8 CCA - Test Year"]
[]
[]
[null,null,"Class","Class Description","UCC Test Year Opening Balance","Additions","Disposals  (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Test Year CCA","UCC End of Test Year"]
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[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C12), \"\", 'I. Schedule 8 CCA Bridge Year'!C12)","v":2},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D12), \"\", 'I. Schedule 8 CCA Bridge Year'!D12)","v":"Distribution System - pre 1988"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M12), \"\", 'I. Schedule 8 CCA Bridge Year'!M12)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K12","v":0.06},0,0]
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[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C14), \"\", 'I. Schedule 8 CCA Bridge Year'!C14)","v":10},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D14), \"\", 'I. Schedule 8 CCA Bridge Year'!D14)","v":"Computer Hardware/  Vehicles"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M14), \"\", 'I. Schedule 8 CCA Bridge Year'!M14)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K14","v":0.3},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C15), \"\", 'I. Schedule 8 CCA Bridge Year'!C15)","v":10.1},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D15), \"\", 'I. Schedule 8 CCA Bridge Year'!D15)","v":"Certain Automobiles"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M15), \"\", 'I. Schedule 8 CCA Bridge Year'!M15)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K15","v":0.3},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C16), \"\", 'I. Schedule 8 CCA Bridge Year'!C16)","v":12},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D16), \"\", 'I. Schedule 8 CCA Bridge Year'!D16)","v":"Computer Software"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M16), \"\", 'I. Schedule 8 CCA Bridge Year'!M16)","v":333039},null,null,333039,0,333039,{"$f":"'I. Schedule 8 CCA Bridge Year'!K16","v":1},333039,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C17), \"\", 'I. Schedule 8 CCA Bridge Year'!C17)","v":"13 1"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D17), \"\", 'I. Schedule 8 CCA Bridge Year'!D17)","v":"Lease # 1"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M17), \"\", 'I. Schedule 8 CCA Bridge Year'!M17)","v":0},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C18), \"\", 'I. Schedule 8 CCA Bridge Year'!C18)","v":"13 2"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D18), \"\", 'I. Schedule 8 CCA Bridge Year'!D18)","v":"Lease #2"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M18), \"\", 'I. Schedule 8 CCA Bridge Year'!M18)","v":0},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C19), \"\", 'I. Schedule 8 CCA Bridge Year'!C19)","v":"13 3"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D19), \"\", 'I. Schedule 8 CCA Bridge Year'!D19)","v":"Lease # 3"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M19), \"\", 'I. Schedule 8 CCA Bridge Year'!M19)","v":0},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C20), \"\", 'I. Schedule 8 CCA Bridge Year'!C20)","v":"13 4"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D20), \"\", 'I. Schedule 8 CCA Bridge Year'!D20)","v":"Lease # 4"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M20), \"\", 'I. Schedule 8 CCA Bridge Year'!M20)","v":0},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C21), \"\", 'I. Schedule 8 CCA Bridge Year'!C21)","v":14},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D21), \"\", 'I. Schedule 8 CCA Bridge Year'!D21)","v":"Franchise"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M21), \"\", 'I. Schedule 8 CCA Bridge Year'!M21)","v":0},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C22), \"\", 'I. Schedule 8 CCA Bridge Year'!C22)","v":17},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D22), \"\", 'I. Schedule 8 CCA Bridge Year'!D22)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M22), \"\", 'I. Schedule 8 CCA Bridge Year'!M22)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K22","v":0.08},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C23), \"\", 'I. Schedule 8 CCA Bridge Year'!C23)","v":42},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D23), \"\", 'I. Schedule 8 CCA Bridge Year'!D23)","v":"Fibre Optic Cable"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M23), \"\", 'I. Schedule 8 CCA Bridge Year'!M23)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K23","v":0.12},{"$f":"IF(+J24<0,+J24,+J24*K24)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C24), \"\", 'I. Schedule 8 CCA Bridge Year'!C24)","v":43.1},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D24), \"\", 'I. Schedule 8 CCA Bridge Year'!D24)","v":"Certain Energy-Efficient Electrical Generating Equipment"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M24), \"\", 'I. Schedule 8 CCA Bridge Year'!M24)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K24","v":0.3},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C25), \"\", 'I. Schedule 8 CCA Bridge Year'!C25)","v":43.2},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D25), \"\", 'I. Schedule 8 CCA Bridge Year'!D25)","v":"Certain Clean Energy Generation Equipment "},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M25), \"\", 'I. Schedule 8 CCA Bridge Year'!M25)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K25","v":0.5},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C26), \"\", 'I. Schedule 8 CCA Bridge Year'!C26)","v":45},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D26), \"\", 'I. Schedule 8 CCA Bridge Year'!D26)","v":"Computers & Systems Software acq'd post Mar 22/04"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M26), \"\", 'I. Schedule 8 CCA Bridge Year'!M26)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K26","v":0.45},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C27), \"\", 'I. Schedule 8 CCA Bridge Year'!C27)","v":46},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D27), \"\", 'I. Schedule 8 CCA Bridge Year'!D27)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M27), \"\", 'I. Schedule 8 CCA Bridge Year'!M27)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K27","v":0.3},0,0]
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[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C30), \"\", 'I. Schedule 8 CCA Bridge Year'!C30)","v":52},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D30), \"\", 'I. Schedule 8 CCA Bridge Year'!D30)","v":"Computer Hardware and system software "},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M30), \"\", 'I. Schedule 8 CCA Bridge Year'!M30)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K30","v":1},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C31), \"\", 'I. Schedule 8 CCA Bridge Year'!C31)","v":95},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D31), \"\", 'I. Schedule 8 CCA Bridge Year'!D31)","v":"CWIP"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M31), \"\", 'I. Schedule 8 CCA Bridge Year'!M31)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K31","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C32), \"\", 'I. Schedule 8 CCA Bridge Year'!C32)","v":1},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D32), \"\", 'I. Schedule 8 CCA Bridge Year'!D32)","v":"Meters Pre 2005"},{"$f":"+'I. Schedule 8 CCA Bridge Year'!M32","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K32","v":0.04},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C33), \"\", 'I. Schedule 8 CCA Bridge Year'!C33)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D33), \"\", 'I. Schedule 8 CCA Bridge Year'!D33)","v":""},null,null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K33","v":0.04},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C34), \"\", 'I. Schedule 8 CCA Bridge Year'!C34)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D34), \"\", 'I. Schedule 8 CCA Bridge Year'!D34)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E34), \"\", 'I. Schedule 8 CCA Bridge Year'!E34)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K34","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C35), \"\", 'I. Schedule 8 CCA Bridge Year'!C35)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D35), \"\", 'I. Schedule 8 CCA Bridge Year'!D35)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E35), \"\", 'I. Schedule 8 CCA Bridge Year'!E35)","v":""},null,null,{"$f":"MAX((SUM(E36:G36)),0)","v":0},0,{"$f":"+H36-I36","v":0},{"$f":"'I. Schedule 8 CCA Bridge Year'!K35","v":0},{"$f":"IF(+J36<0,+J36,+J36*K36)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C36), \"\", 'I. Schedule 8 CCA Bridge Year'!C36)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D36), \"\", 'I. Schedule 8 CCA Bridge Year'!D36)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E36), \"\", 'I. Schedule 8 CCA Bridge Year'!E36)","v":""},null,null,{"$f":"MAX((SUM(E37:G37)),0)","v":0},0,{"$f":"+H37-I37","v":0},{"$f":"'I. Schedule 8 CCA Bridge Year'!K36","v":0},{"$f":"IF(+J37<0,+J37,+J37*K37)","v":0},0]
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[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C38), \"\", 'I. Schedule 8 CCA Bridge Year'!C38)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D38), \"\", 'I. Schedule 8 CCA Bridge Year'!D38)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E38), \"\", 'I. Schedule 8 CCA Bridge Year'!E38)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K38","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C39), \"\", 'I. Schedule 8 CCA Bridge Year'!C39)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D39), \"\", 'I. Schedule 8 CCA Bridge Year'!D39)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E39), \"\", 'I. Schedule 8 CCA Bridge Year'!E39)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K39","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C40), \"\", 'I. Schedule 8 CCA Bridge Year'!C40)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D40), \"\", 'I. Schedule 8 CCA Bridge Year'!D40)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E40), \"\", 'I. Schedule 8 CCA Bridge Year'!E40)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K40","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C41), \"\", 'I. Schedule 8 CCA Bridge Year'!C41)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D41), \"\", 'I. Schedule 8 CCA Bridge Year'!D41)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E41), \"\", 'I. Schedule 8 CCA Bridge Year'!E41)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K41","v":0},0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E11:E42)","v":61259431.840000004},4472000,0,65731431.840000004,2236000,63495431.840000004,null,{"$f":"SUM(L11:L42)","v":4121287.0816000002},{"$f":"SUM(M11:M42)","v":61610144.758400001}]

{"sheet":"P. Schedule 10 CEC Test Year","index":17,"n_rows":39,"n_cols":11,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[15,8,16,8],[6,2,6,5],[9,2,9,5],[9,6,9,7],[11,2,11,5],[11,6,11,7],[15,9,16,9],[16,2,16,5],[17,2,17,5],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,16,7],[28,2,28,5],[28,6,28,7],[29,2,29,5],[30,6,30,7],[19,2,19,5],[19,6,19,7],[21,6,21,7],[25,2,25,5],[25,6,26,7],[26,2,26,5]]}
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Test Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,{"$f":"'J. Schedule 10 CEC Bridge Year'!K40","v":0}]
[]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year",null,null,null,0]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G10,G12)","v":0},null,"x 3/4 =",{"$f":"3/4*G14","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G16*0.5)<0, 0, G16*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J14-J16)<0,0,J14-J16)","v":0},{"$f":"J18","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G20","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K7,K18,K20)","v":0}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)",null,null,null,0]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G29,G26)","v":0},null,"x 3/4 =",null,{"$f":"G31*3/4","v":0}]
[]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K22-K31","v":0}]
[]
[null,null,"Current Year Deduction (Carry Forward to Tab \"Test Year Taxable Income\")",null,null,null,null,null,{"$f":"K35","v":0},"x 7% =",{"$f":"I37*0.07","v":0}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K35-K37","v":0}]

{"sheet":"Q Sch 13 Tax Reserve Test Year","index":18,"n_rows":44,"n_cols":11,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,6,9,7],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Test Year Adjustments"]
[null,null,"Description","Bridge Year","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance","Additions","Disposals"," Balance for Test Year","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I13","v":0},null,{"$f":"SUM(D13:E13)","v":0},null,null,{"$f":"F13+G13-H13","v":0},{"$f":"+I13-F13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I15","v":0},null,{"$f":"SUM(D15:E15)","v":0},null,null,{"$f":"F15+G15-H15","v":0},{"$f":"+I15-F15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I16","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I17","v":0},null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I18","v":0},null,0,null,null,0,0]
[null,null,"Other tax reserves",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I19","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I20","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I21","v":0},null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D15:D21)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I25","v":0},null,{"$f":"SUM(D25:E25)","v":0},null,null,{"$f":"F25+G25-H25","v":0},{"$f":"+I25-F25","v":0}]
[null,null,"General reserve for bad debts",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I26","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I27","v":0},null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I28","v":0},null,0,null,null,0,0]
[null,null,"-Short & Long-term Disability",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I29","v":0},null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I30","v":0},null,0,null,null,0,0]
[null,null,"- Termination Cost",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I31","v":0},null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I32","v":0},null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I33","v":0},null,0,null,null,0,0]
[null,null,"Restructuring Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I34","v":0},null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I35","v":0},null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I36","v":0},null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I37","v":0},null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I38","v":0},null,0,null,null,0,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I39","v":0},null,0,null,null,0,0]
[null,null,"Other",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I40","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I41","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I42","v":0},null,0,null,null,0,0]
[null,null,"Total ",{"$f":"SUM(D25:D42)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]

{"sheet":"R. Sch 7-1 Loss Cfwd","index":19,"n_rows":25,"n_cols":8,"rows_kept":25,"cut":false,"hidden":false,"merged":[[20,2,20,4],[21,2,21,4],[12,2,12,4],[13,2,13,4],[18,2,18,4],[19,2,19,4],[11,2,11,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[10,2,10,4]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 7-1 Loss Carry Forward - Test Year"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,null,null,{"$f":"F12-G12","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in 2005",null,null,null,null,{"$f":"F13-G13","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,null,null,{"$f":"F14-G14","v":0}]
[null,null,"Balance available for use in Test Year",null,null,{"$f":"F12-F13+F14","v":0},{"$f":"G12-G13+G14","v":0},{"$f":"H12-H13+H14","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,null,null,{"$f":"F16-G16","v":0}]
[null,null,"Balance available for use post Test Year",null,null,{"$f":"F15-F16","v":0},{"$f":"G15-G16","v":0},{"$f":"H15-H16","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,null,null,{"$f":"F20-G20","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in 2005",null,null,null,null,{"$f":"F21-G21","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,null,null,{"$f":"F22-G22","v":0}]
[null,null,"Balance available for use in Test Year",null,null,{"$f":"F20-F21+F22","v":0},{"$f":"G20-G21+G22","v":0},{"$f":"H20-H21+H22","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,null,null,{"$f":"F24-G24","v":0}]
[null,null,"Balance available for use post Test Year",null,null,{"$f":"F23-F24","v":0},{"$f":"G23-G24","v":0},{"$f":"H23-H24","v":0}]

{"sheet":"S. Taxable Income Test Year","index":20,"n_rows":124,"n_cols":5,"rows_kept":124,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Taxable Income - Test Year"]
[null,null,null,null,"Test Year                         Taxable Income"]
[null,null,"Net Income Before Taxes",null,{"$f":"'A. Data Input Sheet'!G18","v":2352243.1112000002}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,2672073]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves beginning of year",125,{"$f":"'Q Sch 13 Tax Reserve Test Year'!F22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,{"$f":"'Q Sch 13 Tax Reserve Test Year'!I43","v":0}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions: (please explain in detail the nature of the item)"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,null,296]
[null,null,null,297]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,{"$f":"SUM(E16:E74)","v":2672073}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"'O. Schedule 8 CCA Test Year  '!L43","v":4121287.0816000002}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10 CEC",405,{"$f":"'P. Schedule 10 CEC Test Year'!K37","v":0}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves end of year",413,{"$f":"'Q Sch 13 Tax Reserve Test Year'!I22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"'Q Sch 13 Tax Reserve Test Year'!F43","v":0}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,null,393]
[null,null,null,394]
[null,null,null,395]
[null,null,null,396]
[null,null,null,397]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E77:E113)","v":4121287.0816000002}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,{"$f":"SUM(E12,E75)-E114","v":903029.02960000001}]
[]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 7-1",331]
[null,null,"Net-capital losses of preceding taxation years (Please show calculation)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,{"$f":"E116-SUM(E118:E123)","v":903029.02960000001}]

{"sheet":"T. PILs,Tax Provision ","index":21,"n_rows":43,"n_cols":10,"rows_kept":43,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11]]}
[]
[]
[]
[]
[]
[null,"PILs Tax Provision - Test Year"]
[]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'S. Taxable Income Test Year'!E124","v":903029.02960000001},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!G31,'B. Tax Rates & Exemptions'!G21)","v":0.115},"B",{"$f":"IF(I10>0,I10*E13,0)","v":103848.33840400001},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!G27,'B. Tax Rates & Exemptions'!G27,0)","v":500000},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!G21-'B. Tax Rates & Exemptions'!G31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":-35000},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":68848.338404000009}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I10>0,I20/I10,0)","v":7.6241556082085896E-2},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,{"$f":"IF(I10<=0,0,IF(I10<=500000,'B. Tax Rates & Exemptions'!G29,'B. Tax Rates & Exemptions'!G19))","v":0.15000000000000002},"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.2262415560820859},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":204302.692844},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":0},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":204302.692844},"R = N - Q"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I25)","v":0.77375844391791415},"S = 1 - M",{"$f":"I34/G36-I34","v":59736.678163722274},"T = R / S - R"]
[]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I34+I36","v":264039.37100772228},"U = R + T"]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations."]