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{"sheet":"1. Info","index":0,"n_rows":78,"n_cols":28,"rows_kept":78,"cut":false,"hidden":false,"merged":[[21,3,21,4],[17,3,17,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[4,2,4,9],[13,3,13,4]]}
[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 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,"Bluewater Power 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,"Brant County 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,"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 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,"Canadian Niagara 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,"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,"Version",3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Clinton 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,"COLLUS Power Corporation"]
[null,null,"Utility Name   ","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,"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,"Assigned EB Number","EB-2014-0101",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,"Name and Title","David Savage, Corporate Controller",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 Corporation"]
[null,null,"Phone Number","905 743-5219",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,"Email Address","dsavage@opuc.on.ca",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,"Date",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 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,"Last COS Re-based Year",2012,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,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,"Haldimand County Hydro Inc."]
["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,"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 Company 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,"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 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 Distribution 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 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,"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 Electricity 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 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,"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 Incorporated"]
[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,"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,"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,"Thunder Bay Hydro Electricity 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,"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,"West Perth 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,"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."]

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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,1]
[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,"1. Info",null,"K. Sch 13 Tax Reserves Bridge"]
[null,null,"A. Data Input Sheet",null,"L. Sch 7-1 Loss Cfwd Bridge"]
[null,null,"B. Tax Rates & Exemptions",null,"M. Adj. Taxable Income Bridge"]
[null,null,"C. Sch 8 Hist",null,"N. PILs,Tax Provision Bridge"]
[null,null,"D. Schedule 10 CEC Hist",null,"O. Schedule 8 CCA Test Year  "]
[null,null,"E. Sch 13 Tax Reserves Hist",null,"P. Schedule 10 CEC Test Year"]
[null,null,"F. Sch 7-1 Loss Cfwd Hist",null,"Q Sch 13 Tax Reserve Test Year"]
[null,null,"G. Adj. Taxable Income Historical",null,"R. Sch 7-1 Loss Cfwd"]
[null,null,"H. PILs,Tax Provision Historical",null,"S. Taxable Income Test Year"]
[null,null,"I. Schedule 8 CCA Bridge Year",null,"T. PILs,Tax Provision "]
[null,null,"J. Schedule 10 CEC Bridge Year"]

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[]
[]
[]
[]
[]
[]
[]
[null,null,"Rate Base",null,null,null,{"$f":"Sheet1!F5","v":119890558.29785185}]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,{"$f":"Sheet1!F8","v":0.04},"T",{"$f":"G9*E12","v":4795622.3319140738},"W = S * T"]
[null,null,"Deemed Long Term Debt %",null,{"$f":"Sheet1!F9","v":0.56000000000000005},"U",{"$f":"G9*E13","v":67138712.646797046},"X = S * U"]
[null,null,"Deemed Equity %",null,{"$f":"Sheet1!F10","v":0.39999999999999997},"V",{"$f":"G9*E14","v":47956223.319140732},"Y = S * V"]
[]
[null,null,"Short Term Interest Rate",null,{"$f":"Sheet1!F12","v":2.1600000000000001E-2},"Z",{"$f":"G12*E16","v":103585.442369344},"AC = W * Z"]
[null,null,"Long Term Interest",null,{"$f":"Sheet1!F13","v":4.6012739013764056E-2},"AA",{"$f":"G13*E17","v":3089236.0627371725},"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,{"$f":"Sheet1!F14","v":9.2999999999999999E-2},"AB",{"$f":"G14*E18","v":4459928.7686800882},"AE = Y * AB"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":7652750.2737866044},"AF = AC + AD + AE"]
[]
[]
[]
[]
[null,null,"Questions that must be answered",null,null,null,"Historical","Bridge","Test Year"]
[]
[null,null,"1.   Does the applicant have any Investment Tax Credits (ITC)?",null,null,null,"Yes","Yes","Yes"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?",null,null,null,"Yes","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,"Yes","Yes","Yes"]

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[]
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[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective","Effective"]
[null,null,"As of June 20, 2012",null,"2011-01-01","2012-01-01","2013-01-01","2014-01-01","2015-01-01"]
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[null,null,"Federal income tax"]
[null,null,"General corporate rate",null,0.38,0.38,0.38,0.38,0.38]
[null,null,"Federal tax abatement",null,-0.1,-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},{"$f":"SUM(I14:I15)","v":0.28000000000000003}]
[]
[null,null,"Rate reduction",null,-0.115,-0.13,-0.13,-0.13,-0.13]
[null,null,null,null,{"$f":"E16+E18","v":0.16500000000000004},{"$f":"F16+F18","v":0.15000000000000002},{"$f":"G16+G18","v":0.15000000000000002},{"$f":"H16+H18","v":0.15000000000000002},{"$f":"I16+I18","v":0.15000000000000002}]
[]
[null,null,"Ontario income tax ",null,{"$f":"0.12*0.5+0.115*0.5","v":0.11749999999999999},0.115,0.115,0.115,0.115]
[]
[null,null,"Combined federal and Ontario ",null,{"$f":"E19+E21","v":0.28250000000000003},{"$f":"F19+F21","v":0.26500000000000001},{"$f":"G19+G21","v":0.26500000000000001},{"$f":"H19+H21","v":0.26500000000000001},{"$f":"I19+I21","v":0.26500000000000001}]
[]
[null,null,"Federal & Ontario Small Business"]
[null,null,"Federal small business threshold",null,500000,500000,500000,500000,500000]
[null,null,"Ontario Small Business Threshold",null,500000,500000,500000,500000,500000]
[]
[null,null,"Federal small business rate",null,0.11,0.11,0.11,0.11,0.11]
[]
[null,null,"Ontario small business rate",null,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]

{"sheet":"C. Sch 8 Hist","index":4,"n_rows":44,"n_cols":7,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,2,9,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[null,null,"Schedule 8 - Historical Year"]
[]
[]
[]
[]
[null,null,"Class","Class Description","UCC End of Year Historical per tax returns","Less: Non-Distribution Portion","UCC Regulated Historical Year"]
[null,null,1,"Distribution System - post 1987",{"$f":"Sheet1!D17","v":35563813.340184584},null,{"$f":"+E12-F12","v":35563813.340184584}]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",{"$f":"Sheet1!D18","v":0},null,{"$f":"+E13-F13","v":0}]
[null,null,2,"Distribution System - pre 1988",{"$f":"Sheet1!D19","v":0},null,{"$f":"+E14-F14","v":0}]
[null,null,8,"General Office/Stores Equip",{"$f":"Sheet1!D20","v":848881.48480324668},null,848881.48480324668]
[null,null,10,"Computer Hardware/  Vehicles",{"$f":"Sheet1!D21","v":1342231.5620345832},null,1342231.5620345832]
[null,null,10.1,"Certain Automobiles",{"$f":"Sheet1!D22","v":6428.334499999999},null,6428.334499999999]
[null,null,12,"Computer Software",{"$f":"Sheet1!D23","v":369782.43241799565},null,369782.43241799565]
[null,null,"13 1","Lease # 1",{"$f":"Sheet1!D24","v":698679.15750000009},null,698679.15750000009]
[null,null,"13 2","Lease #2",{"$f":"Sheet1!D25","v":0},null,0]
[null,null,"13 3","Lease # 3",{"$f":"Sheet1!D26","v":0},null,0]
[null,null,"13 4","Lease # 4",{"$f":"Sheet1!D27","v":0},null,0]
[null,null,14,"Franchise",{"$f":"Sheet1!D28","v":0},null,0]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",{"$f":"Sheet1!D29","v":0},null,0]
[null,null,42,"Fibre Optic Cable",{"$f":"Sheet1!D30","v":20407.239482572804},null,{"$f":"+E25-F25","v":20407.239482572804}]
[null,null,43.1,"Certain Energy-Efficient Electrical Generating Equipment",{"$f":"Sheet1!D31","v":0},null,0]
[null,null,43.2,"Certain Clean Energy Generation Equipment ",{"$f":"Sheet1!D32","v":0},null,0]
[null,null,45,"Computers & Systems Software acq'd post Mar 22/04",{"$f":"Sheet1!D33","v":1049.8008778124997},null,1049.8008778124997]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",{"$f":"Sheet1!D34","v":0},null,0]
[null,null,47,"Distribution System - post February 2005",{"$f":"Sheet1!D35","v":59272872.449741013},null,59272872.449741013]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",{"$f":"Sheet1!D36","v":44289.112010624987},null,44289.112010624987]
[null,null,52,"Computer Hardware and system software ",{"$f":"Sheet1!D37","v":0},null,0]
[null,null,95,"CWIP",{"$f":"Sheet1!D38","v":0},null,0]
[null,null,null,null,{"$f":"Sheet1!D39","v":0},null,0]
[null,null,45.1,"Computers-1921",{"$f":"Sheet1!D40","v":328.45892343749983},null,328.45892343749983]
[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",{"$f":"SUM(E12:E43)","v":98168763.372475877},{"$f":"SUM(F12:F43)","v":0},{"$f":"SUM(G12:G43)","v":98168763.372475877}]

{"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)",{"$f":"Sheet1!D46","v":0},null,{"$f":"D15-E15","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"Sheet1!D48","v":0},null,{"$f":"D17-E17","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"Sheet1!D49","v":0},null,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",{"$f":"Sheet1!D50","v":0},null,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",{"$f":"Sheet1!D51","v":0},null,0]
[null,null,"Other tax reserves",{"$f":"Sheet1!D52","v":0},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},{"$f":"SUM(F17:F26)","v":0}]
[]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"Sheet1!D58","v":0},null,{"$f":"D30-E30","v":0}]
[null,null,"General reserve for bad debts",{"$f":"Sheet1!D59","v":220000},null,220000]
[null,null,"Accrued Employee Future Benefits:",null,null,0]
[null,null,"- Medical and Life Insurance",{"$f":"Sheet1!D61","v":11648800.08},null,11648800.08]
[null,null,"-Short & Long-term Disability",null,null,0]
[null,null," -Accmulated Sick Leave",{"$f":"Sheet1!D63","v":0},null,0]
[null,null,"- Termination Cost",{"$f":"Sheet1!D64","v":0},null,0]
[null,null,"- Other Post-Employment Benefits",{"$f":"Sheet1!D65","v":0},null,0]
[null,null,"Provision for Environmental Costs",{"$f":"Sheet1!D66","v":0},null,0]
[null,null,"Restructuring Costs",{"$f":"Sheet1!D67","v":0},null,0]
[null,null,"Accrued Contingent Litigation Costs",{"$f":"Sheet1!D68","v":0},null,0]
[null,null,"Accrued Self-Insurance Costs",{"$f":"Sheet1!D69","v":0},null,0]
[null,null,"Other Contingent Liabilities",{"$f":"Sheet1!D70","v":0},null,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",{"$f":"Sheet1!D71","v":0},null,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",{"$f":"Sheet1!D72","v":0},null,0]
[null,null,"Other",{"$f":"Sheet1!D73","v":0},null,0]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D30:D50)","v":11868800.08},{"$f":"SUM(E30:E50)","v":0},{"$f":"SUM(F30:F50)","v":11868800.08}]

{"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 - Historical"]
[]
[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 Historical",null,null,null,null,{"$f":"F14-G14","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historical",null,null,null,null,{"$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 - Historical Year"]
[]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","A",{"$f":"Sheet1!D80","v":3905649.3880938315},null,{"$f":"+E12-F12","v":3905649.3880938315}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,{"$f":"Sheet1!D82","v":0},null,{"$f":"+E14-F14","v":0}]
[null,null,"Amortization of tangible assets",104,{"$f":"Sheet1!D83","v":4491587.5476849871},null,4491587.5476849871]
[null,null,"Amortization of intangible assets",106,{"$f":"Sheet1!D84","v":0},null,0]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,{"$f":"Sheet1!D85","v":0},null,0]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108,{"$f":"Sheet1!D86","v":0},null,0]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109,{"$f":"Sheet1!D87","v":0},null,0]
[null,null,"Loss in equity of subsidiaries and affiliates",110,{"$f":"Sheet1!D88","v":0},null,0]
[null,null,"Loss on disposal of assets ",111,{"$f":"Sheet1!D89","v":396446.48186022975},null,396446.48186022975]
[null,null,"Charitable donations",112,{"$f":"Sheet1!D90","v":9800},null,9800]
[null,null,"Taxable Capital Gains",113,{"$f":"Sheet1!D91","v":0},null,0]
[null,null,"Political Donations",114,{"$f":"Sheet1!D92","v":0},null,0]
[null,null,"Deferred and prepaid expenses",116,{"$f":"Sheet1!D93","v":0},null,0]
[null,null,"Scientific research expenditures deducted on financial statements",118,{"$f":"Sheet1!D94","v":0},null,0]
[null,null,"Capitalized interest",119,{"$f":"Sheet1!D95","v":0},null,0]
[null,null,"Non-deductible club dues and fees",120,{"$f":"Sheet1!D96","v":13344.000000000002},null,13344.000000000002]
[null,null,"Non-deductible meals and entertainment expense",121,{"$f":"Sheet1!D97","v":0},null,0]
[null,null,"Non-deductible automobile expenses",122,{"$f":"Sheet1!D98","v":0},null,0]
[null,null,"Non-deductible life insurance premiums",123,{"$f":"Sheet1!D99","v":0},null,0]
[null,null,"Non-deductible company pension plans",124,{"$f":"Sheet1!D100","v":0},null,0]
[null,null,"Tax reserves deducted in prior year",125,{"$f":"Sheet1!D101","v":0},null,0]
[null,null,"Reserves from financial statements- balance at end of year",126,{"$f":"Sheet1!D102","v":11868800.08},null,11868800.08]
[null,null,"Soft costs on construction and renovation of buildings",127,{"$f":"Sheet1!D103","v":0},null,0]
[null,null,"Book loss on joint ventures or partnerships",205,{"$f":"Sheet1!D104","v":0},null,0]
[null,null,"Capital items expensed",206,{"$f":"Sheet1!D105","v":0},null,0]
[null,null,"Debt issue expense",208,{"$f":"Sheet1!D106","v":0},null,0]
[null,null,"Development expenses claimed in current year",212,{"$f":"Sheet1!D107","v":0},null,0]
[null,null,"Financing fees deducted in books",216,{"$f":"Sheet1!D108","v":0},null,0]
[null,null,"Gain on settlement of debt",220,{"$f":"Sheet1!D109","v":0},null,0]
[null,null,"Non-deductible advertising",226,{"$f":"Sheet1!D110","v":0},null,0]
[null,null,"Non-deductible interest",227,{"$f":"Sheet1!D111","v":0},null,0]
[null,null,"Non-deductible legal and accounting fees",228,{"$f":"Sheet1!D112","v":0},null,0]
[null,null,"Recapture of SR&ED expenditures",231,{"$f":"Sheet1!D113","v":0},null,0]
[null,null,"Share issue expense",235,{"$f":"Sheet1!D114","v":0},null,0]
[null,null,"Write down of capital property",236,{"$f":"Sheet1!D115","v":0},null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,{"$f":"Sheet1!D116","v":0},null,0]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290,{"$f":"Sheet1!D118","v":0},null,0]
[null,null,"Realized Income from Deferred Credit Accounts",291,{"$f":"Sheet1!D119","v":0},null,0]
[null,null,"Pensions",292,{"$f":"Sheet1!D120","v":0},null,0]
[null,null,"Non-deductible penalties",293,{"$f":"Sheet1!D121","v":0},null,0]
[null,null,null,294,{"$f":"Sheet1!D122","v":5000},null,5000]
[null,null,null,295,{"$f":"Sheet1!D123","v":0},null,{"$f":"+E55-F55","v":0}]
[null,null,"ARO Accretion expense",null,{"$f":"Sheet1!D124","v":0},null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,{"$f":"Sheet1!D125","v":0},null,0]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,{"$f":"Sheet1!D126","v":0},null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,{"$f":"Sheet1!D127","v":0},null,0]
[null,null,"Prior Year Investment Tax Credits received",null,{"$f":"Sheet1!D128","v":0},null,0]
[null,null,"Inducements (ITA 12(1)(x))",null,{"$f":"Sheet1!D129","v":0},null,0]
[null,null,"Amortization of MIFRS PP&E Deferral Account",null,{"$f":"Sheet1!D130","v":-595125},null,-595125]
[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,{"$f":"SUM(E13:E70)","v":16189853.109545216},{"$f":"SUM(F13:F70)","v":0},{"$f":"SUM(G13:G70)","v":16189853.109545216}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,{"$f":"Sheet1!D136","v":0},null,{"$f":"+E74-F74","v":0}]
[null,null,"Dividends not taxable under section 83",402,{"$f":"Sheet1!D137","v":0},null,0]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"Sheet1!D138","v":7424149.4153818032},null,7424149.4153818032]
[null,null,"Terminal loss from Schedule 8",404,{"$f":"Sheet1!D139","v":0},null,0]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,{"$f":"Sheet1!D140","v":0},null,0]
[null,null,"Allowable business investment loss",406,{"$f":"Sheet1!D141","v":0},null,0]
[null,null,"Deferred and prepaid expenses",409,{"$f":"Sheet1!D142","v":0},null,0]
[null,null,"Scientific research expenses claimed in year",411,{"$f":"Sheet1!D143","v":0},null,0]
[null,null,"Tax reserves claimed in current year",413,{"$f":"Sheet1!D144","v":11868800.08},null,11868800.08]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"Sheet1!D145","v":0},null,0]
[null,null,"Contributions to deferred income plans",416,{"$f":"Sheet1!D146","v":0},null,0]
[null,null,"Book income of joint venture or partnership",305,{"$f":"Sheet1!D147","v":0},null,0]
[null,null,"Equity in income from subsidiary or affiliates",306,{"$f":"Sheet1!D148","v":0},null,0]
[null,null,"Other deductions: (Please explain in detail the nature of the item)",null,{"$f":"Sheet1!D149","v":0}]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390,{"$f":"Sheet1!D151","v":73333.333333333343},null,73333.333333333343]
[null,null,"Capital Lease Payments",391,{"$f":"Sheet1!D152","v":0},null,0]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,{"$f":"Sheet1!D153","v":0},null,0]
[null,null,null,393,{"$f":"Sheet1!D154","v":0},null,0]
[null,null,null,394,{"$f":"Sheet1!D155","v":0},null,0]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,{"$f":"Sheet1!D156","v":0},null,0]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,{"$f":"Sheet1!D157","v":0},null,0]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,{"$f":"Sheet1!D158","v":0},null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,{"$f":"Sheet1!D159","v":0},null,0]
[null,null,"Principal portion of lease payments",null,{"$f":"Sheet1!D160","v":0},null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,{"$f":"Sheet1!D161","v":0},null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,{"$f":"Sheet1!D162","v":0},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,{"$f":"SUM(E74:E108)","v":19366282.828715134},{"$f":"SUM(F74:F108)","v":0},{"$f":"SUM(G74:G108)","v":19366282.828715134}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E71-E109","v":729219.66892391443},{"$f":"+F12+F71-F109","v":0},{"$f":"+G12+G71-G109","v":729219.66892391443}]
[]
[null,null,"Charitable donations from Schedule 2",311,{"$f":"Sheet1!D175","v":0},null,{"$f":"+E113-F113","v":0}]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,{"$f":"Sheet1!D176","v":0},null,{"$f":"+E114-F114","v":0}]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,{"$f":"Sheet1!D177","v":0},null,{"$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,{"$f":"Sheet1!D178","v":0},null,{"$f":"+E116-F116","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335,{"$f":"Sheet1!D179","v":0},null,{"$f":"+E117-F117","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E111-SUM(E113:E117)","v":729219.66892391443},{"$f":"+F111-SUM(F113:F117)","v":0},{"$f":"+G111-SUM(G113:G117)","v":729219.66892391443}]

{"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 - Historical Year"]
[]
[null,null,"Note: Input the actual information from the tax returns for the historical year. ",null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'G. Adj. Taxable Income Historic'!G119","v":729219.66892391443},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",0.115,"B",{"$f":"I10*E13","v":83860.261926250168},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!F27,'B. Tax Rates & Exemptions'!F27,0)","v":500000},"D"]
[null,null,null,"Rate reduction (negative)",-7.0000000000000007E-2,"E",{"$f":"E15*E16","v":-35000},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":48860.261926250168}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I10>0,I20/I10,0)","v":6.7003488809279727E-2},"K = J  / A"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.15,"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.21700348880927972},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":158243.21226483732},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,{"$f":"Sheet1!D184","v":5000},"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"Sheet1!D185","v":5000},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":10000},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historical Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":148243.21226483732},"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"]
[]
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[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":98168763.372475877},11553666.666666668,0,109722430.03914255,5776833.333333334,103945596.70580922,null,{"$f":"SUM(L10:L41)","v":7949388.5040278826},{"$f":"SUM(M10:M41)","v":101773041.53511466}]

{"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","Historical 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,{"$f":"SUM(D25:E25)","v":0},{"$f":"Sheet1!E58","v":0},null,{"$f":"F25+G25-H25","v":0},{"$f":"+I25-F25","v":0}]
[null,null,"General reserve for bad debts",{"$f":"'E. Sch 13 Tax Reserves Hist'!F31","v":220000},null,220000,{"$f":"Sheet1!E59","v":0},null,220000,0]
[null,null,"Accrued Employee Future Benefits:",{"$f":"'E. Sch 13 Tax Reserves Hist'!F32","v":0},null,0,{"$f":"Sheet1!E60","v":0},null,0,0]
[null,null,"- Medical and Life Insurance",{"$f":"'E. Sch 13 Tax Reserves Hist'!F33","v":11648800.08},null,11648800.08,{"$f":"Sheet1!E61","v":0},null,11648800.08,0]
[null,null,"-Short & Long-term Disability",{"$f":"'E. Sch 13 Tax Reserves Hist'!F34","v":0},null,0,{"$f":"Sheet1!E62","v":0},null,0,0]
[null,null," -Accmulated Sick Leave",{"$f":"'E. Sch 13 Tax Reserves Hist'!F35","v":0},null,0,{"$f":"Sheet1!E63","v":0},null,0,0]
[null,null,"- Termination Cost",{"$f":"'E. Sch 13 Tax Reserves Hist'!F36","v":0},null,0,{"$f":"Sheet1!E64","v":0},null,0,0]
[null,null,"- Other Post-Employment Benefits",{"$f":"'E. Sch 13 Tax Reserves Hist'!F37","v":0},null,0,{"$f":"Sheet1!E65","v":0},null,0,0]
[null,null,"Provision for Environmental Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F38","v":0},null,0,{"$f":"Sheet1!E66","v":0},null,0,0]
[null,null,"Restructuring Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F39","v":0},null,0,{"$f":"Sheet1!E67","v":0},null,0,0]
[null,null,"Accrued Contingent Litigation Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F40","v":0},null,0,{"$f":"Sheet1!E68","v":0},null,0,0]
[null,null,"Accrued Self-Insurance Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F41","v":0},null,0,{"$f":"Sheet1!E69","v":0},null,0,0]
[null,null,"Other Contingent Liabilities",{"$f":"'E. Sch 13 Tax Reserves Hist'!F42","v":0},null,0,{"$f":"Sheet1!E70","v":0},null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F43","v":0},null,0,{"$f":"Sheet1!E71","v":0},null,0,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F44","v":0},null,0,{"$f":"Sheet1!E72","v":0},null,0,0]
[null,null,"Other",{"$f":"'E. Sch 13 Tax Reserves Hist'!F45","v":0},null,0,{"$f":"Sheet1!E73","v":0},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 ",{"$f":"SUM(D25:D42)","v":11868800.08},{"$f":"SUM(E25:E42)","v":0},11868800.08,0,0,11868800.08,0,0]
[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 Historical",null,null,{"$f":"'F. Sch 7-1 Loss Cfwd Hist'!H14","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in Bridge Year"]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,{"$f":"IF('M. Adj. Taxable Income Bridge'!E107<0, 'M. Adj. Taxable Income Bridge'!E107*-1, 0)","v":0}]
[null,null,"Balance available for use in Test Year",null,null,{"$f":"F12+F13+F14","v":0}]
[null,null,"Amount to be used in Bridge Year ",null,null,{"$f":"IF('M. Adj. Taxable Income Bridge'!E107<0,0,IF('M. Adj. Taxable Income Bridge'!E107>F15,F15,'M. Adj. Taxable Income Bridge'!E107))","v":0}]
[null,null,"Balance available for use post Bridge Year",null,null,{"$f":"F15-F16","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total"]
[null,null,"Actual Historical",null,null,{"$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",{"$f":"Sheet1!E80","v":4198128.5672848569}]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,{"$f":"Sheet1!E82","v":0}]
[null,null,"Amortization of tangible assets",104,{"$f":"Sheet1!E83","v":4847338.3809349081}]
[null,null,"Amortization of intangible assets",106,{"$f":"Sheet1!E84","v":0}]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,{"$f":"Sheet1!E85","v":0}]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108,{"$f":"Sheet1!E86","v":0}]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109,{"$f":"Sheet1!E87","v":0}]
[null,null,"Loss in equity of subsidiaries and affiliates",110,{"$f":"Sheet1!E88","v":0}]
[null,null,"Loss on disposal of assets ",111,{"$f":"Sheet1!E89","v":265096.41353176464}]
[null,null,"Charitable donations",112,{"$f":"Sheet1!E90","v":9800}]
[null,null,"Taxable Capital Gains",113,{"$f":"Sheet1!E91","v":0}]
[null,null,"Political Donations",114,{"$f":"Sheet1!E92","v":0}]
[null,null,"Deferred and prepaid expenses",116,{"$f":"Sheet1!E93","v":0}]
[null,null,"Scientific research expenditures deducted on financial statements",118,{"$f":"Sheet1!E94","v":0}]
[null,null,"Capitalized interest",119,{"$f":"Sheet1!E95","v":0}]
[null,null,"Non-deductible club dues and fees",120,{"$f":"Sheet1!E96","v":13344.000000000002}]
[null,null,"Non-deductible meals and entertainment expense",121,{"$f":"Sheet1!E97","v":0}]
[null,null,"Non-deductible automobile expenses",122,{"$f":"Sheet1!E98","v":0}]
[null,null,"Non-deductible life insurance premiums",123,{"$f":"Sheet1!E99","v":0}]
[null,null,"Non-deductible company pension plans",124,{"$f":"Sheet1!E100","v":0}]
[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":11868800.08}]
[null,null,"Soft costs on construction and renovation of buildings",127,{"$f":"Sheet1!E103","v":0}]
[null,null,"Book loss on joint ventures or partnerships",205,{"$f":"Sheet1!E104","v":0}]
[null,null,"Capital items expensed",206,{"$f":"Sheet1!E105","v":0}]
[null,null,"Debt issue expense",208,{"$f":"Sheet1!E106","v":0}]
[null,null,"Development expenses claimed in current year",212,{"$f":"Sheet1!E107","v":0}]
[null,null,"Financing fees deducted in books",216,{"$f":"Sheet1!E108","v":0}]
[null,null,"Gain on settlement of debt",220,{"$f":"Sheet1!E109","v":0}]
[null,null,"Non-deductible advertising",226,{"$f":"Sheet1!E110","v":0}]
[null,null,"Non-deductible interest",227,{"$f":"Sheet1!E111","v":0}]
[null,null,"Non-deductible legal and accounting fees",228,{"$f":"Sheet1!E112","v":0}]
[null,null,"Recapture of SR&ED expenditures",231,{"$f":"Sheet1!E113","v":0}]
[null,null,"Share issue expense",235,{"$f":"Sheet1!E114","v":0}]
[null,null,"Write down of capital property",236,{"$f":"Sheet1!E115","v":0}]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,{"$f":"Sheet1!E116","v":0}]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290,{"$f":"Sheet1!E118","v":0}]
[null,null,"Realized Income from Deferred Credit Accounts",291,{"$f":"Sheet1!E119","v":0}]
[null,null,"Pensions",292,{"$f":"Sheet1!E120","v":0}]
[null,null,"Non-deductible penalties",293,{"$f":"Sheet1!E121","v":0}]
[null,null,"Other Additions (Apprenticeship Tax Credits)",294,{"$f":"Sheet1!E122","v":5000}]
[null,null,null,295,{"$f":"Sheet1!E123","v":0}]
[null,null,"ARO Accretion expense",null,{"$f":"Sheet1!E124","v":0}]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,{"$f":"Sheet1!E125","v":0}]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,{"$f":"Sheet1!E126","v":0}]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,{"$f":"Sheet1!E127","v":0}]
[null,null,"Prior Year Investment Tax Credits received",null,{"$f":"Sheet1!E128","v":0}]
[null,null,"Inducements (ITA 12(1)(x))",null,{"$f":"Sheet1!E129","v":0}]
[null,null,"Amortization of MIFRS PP&E Deferral Account",null,{"$f":"Sheet1!E130","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,{"$f":"SUM(E10:E67)","v":17009378.874466673}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,{"$f":"Sheet1!E136","v":0}]
[null,null,"Dividends not taxable under section 83",402,{"$f":"Sheet1!E137","v":0}]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"'I. Schedule 8 CCA Bridge Year'!L42","v":7949388.5040278826}]
[null,null,"Terminal loss from Schedule 8",404,{"$f":"Sheet1!E139","v":0}]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,{"$f":"'J. Schedule 10 CEC Bridge Year'!K38","v":0}]
[null,null,"Allowable business investment loss",406,{"$f":"Sheet1!E141","v":0}]
[null,null,"Deferred and prepaid expenses",409,{"$f":"Sheet1!E142","v":0}]
[null,null,"Scientific research expenses claimed in year",411,{"$f":"Sheet1!E143","v":0}]
[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":11868800.08}]
[null,null,"Contributions to deferred income plans",416,{"$f":"Sheet1!E146","v":0}]
[null,null,"Book income of joint venture or partnership",305,{"$f":"Sheet1!E147","v":0}]
[null,null,"Equity in income from subsidiary or affiliates",306,{"$f":"Sheet1!E148","v":0}]
[null,null,"Other deductions: (Please explain in detail the nature of the item)",null,{"$f":"Sheet1!E149","v":0}]
[null,null,null,null,{"$f":"Sheet1!E150","v":0}]
[null,null,"Interest capitalized for accounting deducted for tax",390,{"$f":"Sheet1!E151","v":73333.333333333343}]
[null,null,"Capital Lease Payments",391,{"$f":"Sheet1!E152","v":0}]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,{"$f":"Sheet1!E153","v":0}]
[null,null,null,393,{"$f":"Sheet1!E154","v":0}]
[null,null,null,394,{"$f":"Sheet1!E155","v":0}]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,{"$f":"Sheet1!E156","v":0}]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,{"$f":"Sheet1!E157","v":0}]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,{"$f":"Sheet1!E158","v":0}]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,{"$f":"Sheet1!E159","v":0}]
[null,null,"Principal portion of lease payments",null,{"$f":"Sheet1!E160","v":0}]
[null,null,"Lease Inducement Book Amortization credit to income",null,{"$f":"Sheet1!E161","v":0}]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,{"$f":"Sheet1!E162","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E70:E104)","v":19891521.917361215}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E8+E68-E105","v":1315985.5243903138}]
[null,null,"Charitable donations from Schedule 2",311]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,{"$f":"'L. Sch 7-1 Loss Cfwd Bridge'!F16*-1","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,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"SUM(E107:E112)","v":1315985.5243903138}]

{"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,{"$f":"'M. Adj. Taxable Income Bridge'!E114","v":1315985.5243903138},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!H31,'B. Tax Rates & Exemptions'!H21)","v":0.115},"B",{"$f":"IF(I10>0,I10*E13,0)","v":151338.3353048861},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!G27,'B. Tax Rates & Exemptions'!G27,0)","v":500000},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!H21-'B. Tax Rates & Exemptions'!H31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":-35000},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":116338.3353048861}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I10>0,I20/I10,0)","v":8.8403962770627578E-2},"K = J  / A"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,{"$f":"IF(I10<=0,0,IF(I10<=500000,'B. Tax Rates & Exemptions'!H29,'B. Tax Rates & Exemptions'!H19))","v":0.15000000000000002},"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.23840396277062759},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":313736.16396343318},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,{"$f":"Sheet1!E184","v":5000},"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"Sheet1!E185","v":5000},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":10000},"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":303736.16396343318},"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."]

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[]
[]
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[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,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C11), \"\", 'I. Schedule 8 CCA Bridge Year'!C11)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D11), \"\", 'I. Schedule 8 CCA Bridge Year'!D11)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M11), \"\", 'I. Schedule 8 CCA Bridge Year'!M11)","v":0},{"$f":"Sheet1!F18","v":0},null,0,{"$f":"IF((F12+G12)<=0, 0,(F12+G12)*0.5)","v":0},0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K11","v":0.06},0,0]
[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"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M12), \"\", 'I. Schedule 8 CCA Bridge Year'!M12)","v":0},{"$f":"Sheet1!F19","v":0},null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K12","v":0.06},0,0]
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[null,null,"Schedule 10 CEC - Test Year"]
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[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,{"$f":"'J. Schedule 10 CEC Bridge Year'!K40","v":0}]
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[null,null,"Additions"]
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[null,null,"Other Adjustments",null,null,null,0]
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[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 =",{"$f":"IF((G16*0.5)<0, 0, G16*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
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[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G20","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K7,K18,K20)","v":0}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)",null,null,null,0]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
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[null,null,null,null,null,"Subtotal",{"$f":"SUM(G29,G26)","v":0},null,"x 3/4 =",null,{"$f":"G31*3/4","v":0}]
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[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K22-K31","v":0}]
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[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}]

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[null,null,"Schedule 13 Tax Reserves - Test Year"]
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[null,null,"Continuity of Reserves"]
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[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",{"$f":"SUM(D15:D21)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
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[null,null,"General reserve for bad debts",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I26","v":220000},null,220000,{"$f":"Sheet1!F59","v":0},null,220000,0]
[null,null,"Accrued Employee Future Benefits:",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I27","v":0},null,0,{"$f":"Sheet1!F60","v":0},null,0,0]
[null,null,"- Medical and Life Insurance",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I28","v":11648800.08},null,11648800.08,{"$f":"Sheet1!F61","v":0},null,11648800.08,0]
[null,null,"-Short & Long-term Disability",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I29","v":0},null,0,{"$f":"Sheet1!F62","v":0},null,0,0]
[null,null," -Accmulated Sick Leave",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I30","v":0},null,0,{"$f":"Sheet1!F63","v":0},null,0,0]
[null,null,"- Termination Cost",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I31","v":0},null,0,{"$f":"Sheet1!F64","v":0},null,0,0]
[null,null,"- Other Post-Employment Benefits",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I32","v":0},null,0,{"$f":"Sheet1!F65","v":0},null,0,0]
[null,null,"Provision for Environmental Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I33","v":0},null,0,{"$f":"Sheet1!F66","v":0},null,0,0]
[null,null,"Restructuring Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I34","v":0},null,0,{"$f":"Sheet1!F67","v":0},null,0,0]
[null,null,"Accrued Contingent Litigation Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I35","v":0},null,0,{"$f":"Sheet1!F68","v":0},null,0,0]
[null,null,"Accrued Self-Insurance Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I36","v":0},null,0,{"$f":"Sheet1!F69","v":0},null,0,0]
[null,null,"Other Contingent Liabilities",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I37","v":0},null,0,{"$f":"Sheet1!F70","v":0},null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I38","v":0},null,0,{"$f":"Sheet1!F71","v":0},null,0,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I39","v":0},null,0,{"$f":"Sheet1!F72","v":0},null,0,0]
[null,null,"Other",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I40","v":0},null,0,{"$f":"Sheet1!F73","v":0},null,0,0]
[null,null,null,{"$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":11868800.08},0,11868800.08,0,0,11868800.08,0,0]
[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,{"$f":"'L. Sch 7-1 Loss Cfwd Bridge'!F17","v":0},null,{"$f":"F12-G12","v":0}]
[null,null,null,null,null,null,null,{"$f":"F13-G13","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,{"$f":"IF('S. Taxable Income Test Year'!E116<0,'S. Taxable Income Test Year'!E116*-1,0)","v":0},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,{"$f":"IF('S. Taxable Income Test Year'!E116<0,0,IF('S. Taxable Income Test Year'!E116>F15,F15,'S. Taxable Income Test Year'!E116))","v":0},null,{"$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},{"$f":"H15-H16","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,{"$f":"'L. Sch 7-1 Loss Cfwd Bridge'!F25","v":0},null,{"$f":"F20-G20","v":0}]
[null,null,null,null,null,null,null,{"$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,{"$f":"'A. Data Input Sheet'!G18","v":4459928.7686800882}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,{"$f":"Sheet1!F82","v":0}]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,{"$f":"Sheet1!F83","v":5000972.0499314647}]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106,{"$f":"Sheet1!F84","v":0}]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,{"$f":"Sheet1!F85","v":0}]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108,{"$f":"Sheet1!F86","v":0}]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109,{"$f":"Sheet1!F87","v":0}]
[null,null,"Loss in equity of subsidiaries and affiliates",110,{"$f":"Sheet1!F88","v":0}]
[null,null,"Loss on disposal of assets ",111,{"$f":"Sheet1!F89","v":182213.82880373229}]
[null,null,"Charitable donations",112,{"$f":"Sheet1!F90","v":9800}]
[null,null,"Taxable Capital Gains",113,{"$f":"Sheet1!F91","v":0}]
[null,null,"Political Donations",114,{"$f":"Sheet1!F92","v":0}]
[null,null,"Deferred and prepaid expenses",116,{"$f":"Sheet1!F93","v":0}]
[null,null,"Scientific research expenditures deducted on financial statements",118,{"$f":"Sheet1!F94","v":0}]
[null,null,"Capitalized interest",119,{"$f":"Sheet1!F95","v":0}]
[null,null,"Non-deductible club dues and fees",120,{"$f":"Sheet1!F96","v":13344.000000000002}]
[null,null,"Non-deductible meals and entertainment expense",121,{"$f":"Sheet1!F97","v":0}]
[null,null,"Non-deductible automobile expenses",122,{"$f":"Sheet1!F98","v":0}]
[null,null,"Non-deductible life insurance premiums",123,{"$f":"Sheet1!F99","v":0}]
[null,null,"Non-deductible company pension plans",124,{"$f":"Sheet1!F100","v":0}]
[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":11868800.08}]
[null,null,"Soft costs on construction and renovation of buildings",127,{"$f":"Sheet1!F103","v":0}]
[null,null,"Book loss on joint ventures or partnerships",205,{"$f":"Sheet1!F104","v":0}]
[null,null,"Capital items expensed",206,{"$f":"Sheet1!F105","v":0}]
[null,null,"Debt issue expense",208,{"$f":"Sheet1!F106","v":0}]
[null,null,"Development expenses claimed in current year",212,{"$f":"Sheet1!F107","v":0}]
[null,null,"Financing fees deducted in books",216,{"$f":"Sheet1!F108","v":0}]
[null,null,"Gain on settlement of debt",220,{"$f":"Sheet1!F109","v":0}]
[null,null,"Non-deductible advertising",226,{"$f":"Sheet1!F110","v":0}]
[null,null,"Non-deductible interest",227,{"$f":"Sheet1!F111","v":0}]
[null,null,"Non-deductible legal and accounting fees",228,{"$f":"Sheet1!F112","v":0}]
[null,null,"Recapture of SR&ED expenditures",231,{"$f":"Sheet1!F113","v":0}]
[null,null,"Share issue expense",235,{"$f":"Sheet1!F114","v":0}]
[null,null,"Write down of capital property",236,{"$f":"Sheet1!F115","v":0}]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,{"$f":"Sheet1!F116","v":0}]
[null,null,"Other Additions: (please explain in detail the nature of the item)",null,{"$f":"Sheet1!F117","v":0}]
[null,null,"Interest Expensed on Capital Leases",290,{"$f":"Sheet1!F118","v":0}]
[null,null,"Realized Income from Deferred Credit Accounts",291,{"$f":"Sheet1!F119","v":0}]
[null,null,"Pensions",292,{"$f":"Sheet1!F120","v":0}]
[null,null,"Non-deductible penalties",293,{"$f":"Sheet1!F121","v":0}]
[null,null,null,294,{"$f":"Sheet1!F122","v":5000}]
[null,null,null,295,{"$f":"Sheet1!F123","v":0}]
[null,null,null,296,{"$f":"Sheet1!F124","v":0}]
[null,null,null,297,{"$f":"Sheet1!F125","v":0}]
[null,null,"ARO Accretion expense",null,{"$f":"Sheet1!F124","v":0}]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,{"$f":"Sheet1!F125","v":0}]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,{"$f":"Sheet1!F126","v":0}]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,{"$f":"Sheet1!F127","v":0}]
[null,null,"Prior Year Investment Tax Credits received",null,{"$f":"Sheet1!F128","v":0}]
[null,null,"Inducements (ITA 12(1)(x))",null,{"$f":"Sheet1!F129","v":0}]
[null,null,"Amortization of MIFRS PP&E Deferral Account",null,{"$f":"Sheet1!F130","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,{"$f":"SUM(E16:E74)","v":17080129.958735198}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,{"$f":"Sheet1!F136","v":0}]
[null,null,"Dividends not taxable under section 83",402,{"$f":"Sheet1!F137","v":0}]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"'O. Schedule 8 CCA Test Year  '!L43","v":8050059.9038894642}]
[null,null,"Terminal loss from Schedule 8",404,{"$f":"Sheet1!F139","v":0}]
[null,null,"Cumulative eligible capital deduction from Schedule 10 CEC",405,{"$f":"'P. Schedule 10 CEC Test Year'!K37","v":0}]
[null,null,"Allowable business investment loss",406,{"$f":"Sheet1!F141","v":0}]
[null,null,"Deferred and prepaid expenses",409,{"$f":"Sheet1!F142","v":0}]
[null,null,"Scientific research expenses claimed in year",411,{"$f":"Sheet1!F143","v":0}]
[null,null,"Tax reserves end of year",413,{"$f":"'Q Sch 13 Tax Reserve Test Year'!I22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"'Q Sch 13 Tax Reserve Test Year'!F43","v":11868800.08}]
[null,null,"Contributions to deferred income plans",416,{"$f":"Sheet1!F146","v":0}]
[null,null,"Book income of joint venture or partnership",305,{"$f":"Sheet1!F147","v":0}]
[null,null,"Equity in income from subsidiary or affiliates",306,{"$f":"Sheet1!F148","v":0}]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[null,null,"Interest capitalized for accounting deducted for tax",390,{"$f":"Sheet1!F151","v":73333.333333333343}]
[null,null,"Capital Lease Payments",391,{"$f":"Sheet1!F152","v":0}]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,{"$f":"Sheet1!F153","v":0}]
[null,null,null,393,{"$f":"Sheet1!F154","v":0}]
[null,null,null,394,{"$f":"Sheet1!F155","v":0}]
[null,null,null,395]
[null,null,null,396]
[null,null,null,397]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,{"$f":"Sheet1!F156","v":0}]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,{"$f":"Sheet1!F157","v":0}]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,{"$f":"Sheet1!F158","v":0}]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,{"$f":"Sheet1!F159","v":0}]
[null,null,"Principal portion of lease payments",null,{"$f":"Sheet1!F160","v":0}]
[null,null,"Lease Inducement Book Amortization credit to income",null,{"$f":"Sheet1!F161","v":0}]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,{"$f":"Sheet1!F162","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E77:E113)","v":19992193.317222796}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,{"$f":"SUM(E12,E75)-E114","v":1547865.4101924896}]
[]
[null,null,"Charitable donations",311,{"$f":"Sheet1!F175","v":0}]
[null,null,"Taxable dividends received under section 112 or 113",320,{"$f":"Sheet1!F176","v":0}]
[null,null,"Non-capital losses of preceding taxation years from Schedule 7-1",331,{"$f":"'R. Sch 7-1 Loss Cfwd'!H16","v":0}]
[null,null,"Net-capital losses of preceding taxation years (Please show calculation)",332,{"$f":"Sheet1!F178","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335,{"$f":"Sheet1!F179","v":0}]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,{"$f":"IF(E116<0,E116,E116-SUM(E118:E123))","v":1547865.4101924896}]

{"sheet":"T. PILs,Tax Provision ","index":21,"n_rows":53,"n_cols":20,"rows_kept":53,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rate Base","Federal Tax Rate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S3+100000","v":10100000},0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S4+100000","v":10200000},0.11]
[null,"PILs Tax Provision - Test Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10300000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10400000,0.11]
[null,null,null,null,null,null,null,null,"Wires Only",null,null,null,null,null,null,null,null,null,10500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10600000,0.11]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'S. Taxable Income Test Year'!E124","v":1547865.4101924896},"A",null,null,null,null,null,null,null,null,10700000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10800000,0.11]
[null,null,"Ontario Income Taxes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10900000,0.11]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!I31,'B. Tax Rates & Exemptions'!I21)","v":0.115},"B",{"$f":"IF(I10>0,I10*E13,0)","v":178004.52217213632},"C = A * B",null,null,null,null,null,null,null,null,null,null,11000000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11100000,0.111]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!I27,'B. Tax Rates & Exemptions'!I27,0)","v":500000},"D",null,null,null,null,null,null,null,null,null,null,null,null,11200000,{"$f":"T14+0.13%","v":0.1123}]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!I21-'B. Tax Rates & Exemptions'!I31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":-35000},"F = D * E",null,null,null,null,null,null,null,null,null,null,11300000,{"$f":"T15+0.13%","v":0.11359999999999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11400000,{"$f":"T16+0.13%","v":0.11489999999999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11500000,{"$f":"T17+0.13%","v":0.11619999999999998}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11600000,{"$f":"T18+0.12%","v":0.11739999999999999}]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":143004.52217213632}," J = C + F",null,null,null,null,null,null,null,null,11700000,{"$f":"T19+0.12%","v":0.1186}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11800000,{"$f":"T20+0.12%","v":0.1198}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11900000,{"$f":"T21+0.12%","v":0.12100000000000001}]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I10>0,I20/I10,0)","v":9.2388214912272351E-2},"K = J  / A",null,null,null,null,null,null,null,null,null,null,12000000,{"$f":"T22+0.112%","v":0.12212000000000001}]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,{"$f":"VLOOKUP('A. Data Input Sheet'!G9,S:T,2,TRUE)","v":0.15},"L",null,null,null,null,null,null,null,null,null,null,12100000,0.12324]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.24238821491227236},"M = K + L",null,null,null,null,null,null,null,null,12200000,0.12436]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12300000,0.12548000000000001]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12400000,0.12660000000000002]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":375184.3337010098},"N = A * M",null,null,null,null,null,null,null,null,12500000,0.12772000000000003]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12600000,{"$f":"T28+0.102%","v":0.12874000000000002}]
[null,null,"Investment Tax Credits",null,null,null,null,null,{"$f":"Sheet1!F184","v":5000},"O",null,null,null,null,null,null,null,null,12700000,{"$f":"T29+0.102%","v":0.12976000000000001}]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"Sheet1!F185","v":5000},"P",null,null,null,null,null,null,null,null,12800000,{"$f":"T30+0.102%","v":0.13078000000000001}]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":10000},"Q = O + P",null,null,null,null,null,null,null,null,12900000,{"$f":"T31+0.102%","v":0.1318}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13000000,{"$f":"T32+0.102%","v":0.13281999999999999}]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":365184.3337010098},"R = N - Q",null,null,null,null,null,null,null,null,13100000,{"$f":"T33+0.096%","v":0.13377999999999998}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13200000,{"$f":"T34+0.096%","v":0.13473999999999997}]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I25)","v":0.75761178508772764},"S = 1 - M",{"$f":"I34/G36-I34","v":116836.06367008347},"T = R / S - R",null,null,null,null,null,null,null,null,13300000,{"$f":"T35+0.096%","v":0.13569999999999996}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13400000,{"$f":"T36+0.096%","v":0.13665999999999995}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13500000,{"$f":"T37+0.096%","v":0.13761999999999994}]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I34+I36","v":482020.39737109328},"U = R + T",null,null,null,null,null,null,null,null,13600000,{"$f":"T38+0.088%","v":0.13849999999999993}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13700000,{"$f":"T39+0.088%","v":0.13937999999999992}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13800000,{"$f":"T40+0.088%","v":0.14025999999999991}]
[null,null,"Note:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13900000,{"$f":"T41+0.088%","v":0.1411399999999999}]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14000000,{"$f":"T42+0.088%","v":0.1420199999999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14100000,{"$f":"T43+0.082%","v":0.14283999999999988}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14200000,{"$f":"T44+0.082%","v":0.14365999999999987}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14300000,{"$f":"T45+0.082%","v":0.14447999999999986}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14400000,{"$f":"T46+0.082%","v":0.14529999999999985}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14500000,{"$f":"T47+0.082%","v":0.14611999999999983}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14600000,{"$f":"T48+0.076%","v":0.14687999999999984}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14700000,{"$f":"T49+0.076%","v":0.14763999999999985}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14800000,{"$f":"T50+0.076%","v":0.14839999999999987}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14900000,{"$f":"T51+0.076%","v":0.14915999999999988}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000000,0.15]

{"sheet":"Sheet1","index":22,"n_rows":186,"n_cols":6,"rows_kept":186,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,"2017 PILS MODEL"]
[null,null,null,"Historic Year","Bridge Year","Test Year"]
[null,null,null,"2015",2016,2017]
["A. Data Input Sheet"]
[null,"Rate Base",null,null,null,119890558.29785185]
[]
[null,"Return on Ratebase"]
[null,"Deemed ShortTerm Debt %",null,null,null,0.04]
[null,"Deemed Long Term Debt %",null,null,null,0.56000000000000005]
[null,"Deemed Equity %",null,null,null,0.39999999999999997]
[]
[null,"Short Term Interest Rate",null,null,null,2.1600000000000001E-2]
[null,"Long Term Interest",null,null,null,4.6012739013764056E-2]
[null,"Return on Equity (Regulatory Income)",null,null,null,9.2999999999999999E-2]
["C. Sch 8 Hist,  I. Schedule 8 CCA Bridge Year"]
[null,"CAPITAL COST ALLOWANCE",null,"2015 UCC End of Year per tax returns","2016 Additions","2017 Additions"]
[1,"Distribution System - post 1987",null,35563813.340184584,0,0]
["1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",null,0,0,0]
[2,"Distribution System - pre 1988",null,0,0,0]
[8,"General Office/Stores Equip",null,848881.48480324668,185791.85180413994,188467.15620710529]
[10,"Computer Hardware/  Vehicles",null,1342231.5620345832,587404.58455274499,538267.19207279372]
[10.1,"Certain Automobiles",null,6428.334499999999,0,0]
[12,"Computer Software",null,369782.43241799565,445025.94593439653,135847.297253987]
["13 1","Lease # 1",null,698679.15750000009,90000,45000]
["13 2","Lease #2",null,0,0,0]
["13 3","Lease # 3",null,0,0,0]
["13 4","Lease # 4",null,0,0,0]
[14,"Franchise",null,0,0,0]
[17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",null,0,0,0]
[42,"Fibre Optic Cable",null,20407.239482572804,0,0]
[43.1,"Certain Energy-Efficient Electrical Generating Equipment",null,0,0,0]
[43.2,"Certain Clean Energy Generation Equipment ",null,0,0,0]
[45,"Computers & Systems Software acq'd post Mar 22/04",null,1049.8008778124997,0,0]
[46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,0,0,0]
[47,"Distribution System - post February 2005",null,59272872.449741013,10245444.284375386,11391085.02113278]
[50,"Data Network Infrastructure Equipment - post Mar 2007",null,44289.112010624987,0,0]
[52,"Computer Hardware and system software ",null,0,0,0]
[95,"CWIP",null,0,0,0]
[null,null,null,0,0,0]
[45.1,"Computers-1921",null,328.45892343749983,0,0]
[]
[null,null,null,98168763.372475877,11553666.666666668,12298666.666666666]
[]
["E. Sch 13 Tax Reserves Hist,   K. Sch 13 Tax Reserves Bridge"]
["Continuity of Reserves",null,null,"End of Year","Change"]
[null,"Capital Gains Reserves ss.40(1)"]
[null,"Tax Reserves Not Deducted for accounting purposes"]
[null,"Reserve for doubtful accounts ss. 20(1)(l)"]
[null,"Reserve for goods and services not delivered ss. 20(1)(m)"]
[null,"Reserve for unpaid amounts ss. 20(1)(n)"]
[null,"Debt & Share Issue Expenses ss. 20(1)(e)"]
[null,"Other tax reserves"]
[]
[]
[null,"Total",null,0,0,0]
[]
[null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,"General Reserve for Inventory Obsolescence (non-specific)"]
[null,"General reserve for bad debts",null,220000,0,0]
[null,"Accrued Employee Future Benefits:"]
[null,"- Medical and Life Insurance",null,11648800.08,0,0]
[null,"-Short & Long-term Disability"]
[null," -Accmulated Sick Leave"]
[null,"- Termination Cost"]
[null,"- Other Post-Employment Benefits"]
[null,"Provision for Environmental Costs"]
[null,"Restructuring Costs"]
[null,"Accrued Contingent Litigation Costs"]
[null,"Accrued Self-Insurance Costs"]
[null,"Other Contingent Liabilities"]
[null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)"]
[null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)"]
[null,"Other"]
[]
[]
[null,"Total ",null,11868800.08,0,0]
[]
["G. Adj. Taxable Income Historic, M. Adj. Taxable Income Bridge,  S. Taxable Income Test Year",null,null,null,null,"L"]
["Adjusted Taxable Income"]
[null,"Income before PILs/Taxes",null,3905649.3880938315,4198128.5672848569,4459928.7686800882]
["T2S1 line #","Additions:"]
[103,"Interest and penalties on taxes",null,0,0,0]
[104,"Amortization of tangible assets",null,4491587.5476849871,4847338.3809349081,5000972.0499314647]
[106,"Amortization of intangible assets",null,0,0,0]
[107,"Recapture of capital cost allowance from Schedule 8",null,0,0,0]
[108,"Gain on sale of eligible capital property from Schedule 10",null,0,0,0]
[109,"Income or loss for tax purposes- joint ventures or partnerships",null,0,0,0]
[110,"Loss in equity of subsidiaries and affiliates",null,0,0,0]
[111,"Loss on disposal of assets ",null,396446.48186022975,265096.41353176464,182213.82880373229]
[112,"Charitable donations",null,9800,9800,9800]
[113,"Taxable Capital Gains",null,0,0,0]
[114,"Political Donations",null,0,0,0]
[116,"Deferred and prepaid expenses",null,0,0,0]
[118,"Scientific research expenditures deducted on financial statements",null,0,0,0]
[119,"Capitalized interest",null,0,0,0]
[120,"Non-deductible club dues and fees",null,13344.000000000002,13344.000000000002,13344.000000000002]
[121,"Non-deductible meals and entertainment expense",null,0,0,0]
[122,"Non-deductible automobile expenses",null,0,0,0]
[123,"Non-deductible life insurance premiums",null,0,0,0]
[124,"Non-deductible company pension plans",null,0,0,0]
[125,"Tax reserves deducted in prior year",null,0,0,0]
[126,"Reserves from financial statements- balance at end of year",null,11868800.08,47475200.32,47475200.32]
[127,"Soft costs on construction and renovation of buildings",null,0,0,0]
[205,"Book loss on joint ventures or partnerships",null,0,0,0]
[206,"Capital items expensed",null,0,0,0]
[208,"Debt issue expense",null,0,0,0]
[212,"Development expenses claimed in current year",null,0,0,0]
[216,"Financing fees deducted in books",null,0,0,0]
[220,"Gain on settlement of debt",null,0,0,0]
[226,"Non-deductible advertising",null,0,0,0]
[227,"Non-deductible interest",null,0,0,0]
[228,"Non-deductible legal and accounting fees",null,0,0,0]
[231,"Recapture of SR&ED expenditures",null,0,0,0]
[235,"Share issue expense",null,0,0,0]
[236,"Write down of capital property",null,0,0,0]
[237,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",null,0,0,0]
[null,"Other Additions",null,0,0,0]
[290,"Interest Expensed on Capital Leases",null,0,0,0]
[291,"Realized Income from Deferred Credit Accounts",null,0,0,0]
[292,"Pensions",null,0,0,0]
[293,"Non-deductible penalties",null,0,0,0]
[294,"Other Additions (Apprenticeship Tax Credits)",null,5000,5000,5000]
[295,null,null,0,0,0]
[null,"ARO Accretion expense",null,0,0,0]
[null,"Capital Contributions Received (ITA 12(1)(x))",null,0,0,0]
[null,"Lease Inducements Received (ITA 12(1)(x))",null,0,0,0]
[null,"Deferred Revenue (ITA 12(1)(a))",null,0,0,0]
[null,"Prior Year Investment Tax Credits received",null,0,0,0]
[null,"Inducements (ITA 12(1)(x))",null,0,0,0]
[null,"Amortization of MIFRS PP&E Deferral Account",null,-595125,0,0]
[null,null,null,0,0,0]
[null,null,null,0,0,0]
[null,"Total Additions",null,16189853.109545216,52615779.114466675,52686530.1987352]
[]
[null,"Deductions:"]
[401,"Gain on disposal of assets per financial statements",null,0,0,0]
[402,"Dividends not taxable under section 83",null,0,0,0]
[403,"Capital cost allowance from Schedule 8",null,7424149.4153818032,7949388.5040278826,8050059.9038894661]
[404,"Terminal loss from Schedule 8",null,0,0,0]
[405,"Cumulative eligible capital deduction from Schedule 10",null,0,0,0]
[406,"Allowable business investment loss",null,0,0,0]
[409,"Deferred and prepaid expenses",null,0,0,0]
[411,"Scientific research expenses claimed in year",null,0,0,0]
[413,"Tax reserves claimed in current year",null,11868800.08,47475200.32,47475200.32]
[414,"Reserves from financial statements - balance at beginning of year",null,0,0,0]
[416,"Contributions to deferred income plans",null,0,0,0]
[305,"Book income of joint venture or partnership",null,0,0,0]
[306,"Equity in income from subsidiary or affiliates",null,0,0,0]
[null,"Other deductions: (Please explain in detail the nature of the item)",null,0,0,0]
[null,null,null,0,0,0]
[390,"Interest capitalized for accounting deducted for tax",null,73333.333333333343,73333.333333333343,73333.333333333343]
[391,"Capital Lease Payments",null,0,0,0]
[392,"Non-taxable imputed interest income on deferral and variance accounts ",null,0,0,0]
[393,"Deferred Revenue Capital Contributions Amortization",null,0,0,0]
[394,"Depreciation previously added back to income",null,0,0,0]
[null,"ARO Payments - Deductible for Tax when Paid"]
[null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,"Principal portion of lease payments"]
[null,"Lease Inducement Book Amortization credit to income"]
[null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Total Deductions",null,19366282.828715134,55497922.157361217,55598593.557222806]
[]
[null,"Net Income for Tax Purposes",null,729219.66892391443,1315985.5243903175,1547865.4101924822]
[]
[311,"Charitable donations from Schedule 2",311,0,0,0]
[320,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,0,0,0]
[331,"Non-capital losses of preceding taxation years from Schedule 4",331,0,0,0]
[332,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332,0,0,0]
[335,"Limited partnership losses of preceding taxation years from Schedule 4",335,0,0,0]
[]
[null,"TAXABLE INCOME",null,729219.66892391443,1315985.5243903175,1547865.4101924822]
[]
["H. PILs,Tax Provision Historic"]
[null,"Investment Tax Credits",null,5000,5000,5000]
[null,"Miscellaneous Tax Credits",null,5000,5000,5000]
[null," Total Tax Credits",null,10000,10000,10000]