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{"sheet":"1. Info and Instructions","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 Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution 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",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS PowerStream Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,"Utility Name   ","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,"E.L.K. 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,"Enersource Hydro Mississauga Inc."]
[null,null,"Assigned EB Number","EB-2015-0075",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,null,null,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,"Name and Title","Indy Butany-DeSouza",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,null,null,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,"Phone Number","905-317-4765",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,null,null,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,"Email Address","indy.butany@horizonutilities.com",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,null,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,"Date","2015-07-31",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,null,null,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,"Last COS Re-based Year",2015,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."]
[null,null,null,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."]
["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,"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 One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innpower 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,"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,"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,"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."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

{"sheet":"Table of Contents","index":1,"n_rows":35,"n_cols":27,"rows_kept":35,"cut":false,"hidden":false,"merged":[[84,0,91,6],[0,2,0,4],[1,3,1,6],[3,3,3,4],[8,2,8,4]]}
[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,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,null,"1. Info"]
[null,null,null,"S. Summary"]
[null,null,null,"A. Data Input Sheet"]
[null,null,null,"B. Tax Rates & Exemptions"]
[]
[]
[null,null,"Historical Year","H0 - PILs, Tax Provision Historical Year"]
[null,null,null,"H1 - Adj. Taxable Income Historical Year"]
[null,null,null,"H4 - Schedule 4 Loss Carry Forward Historical Year"]
[null,null,null,"H8 - Schedule 8 Historical'!A1"]
[null,null,null,"H10 - Schedule 10 CEC Historical Year"]
[null,null,null,"H13 - Schedule 13 Tax Reserves Historical"]
[]
[null,null,"Bridge Year","B0 - PILs,Tax Provision Bridge Year"]
[null,null,null,"B1 - Adj. Taxable Income Bridge Year"]
[null,null,null,"B4 - Schedule 4 Loss Carry Forward Bridge Year"]
[null,null,null,"B8 - Schedule 8 CCA Bridge Year"]
[null,null,null,"B10 - Schedule 10 CEC Bridge Year"]
[null,null,null,"B13 - Schedule 13 Tax Reserves Bridge Year"]
[]
[null,null,"Test Year","T0 PILs, Tax Provision Test Year"]
[null,null,null,"T1 Taxable Income Test Year"]
[null,null,null,"T4 Schedule 4 Loss Carry Forward Test Year"]
[null,null,null,"T8 Schedule 8 CCA Test Year"]
[null,null,null,"T10 Schedule 10 CEC Test Year"]
[null,null,null,"T13 Schedule 13 Reserve Test Year"]

{"sheet":"S. Summary ","index":2,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[0,2,0,6],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,"No inputs required on this worksheet."]
[]
[null,null,null,"Inputs on Service Revenue Requirement Worksheet"]
[null,null,null,"The Service Revenue Requirement is in the 'Revenue Requirement Workform' - Tab 3."]
[]
[null,null,null,"Item",null,null,"Working Paper Reference"]
[]
[null,null,null,"Adjustments required to arrive at taxable income",null,null,"as below",{"$f":"+H25","v":-4524593.3248522691}]
[null,null,null,"Test Year - Payments in Lieu of Taxes (PILs)",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!I34","v":3488531.4409743981}]
[null,null,null,"Test Year - Grossed-up PILs",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!I39","v":4746301.2802372761}]
[null,null,null,"Federal Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G24","v":0.15000000000000002}]
[null,null,null,"Ontario Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G23","v":0.115}]
[]
[]
[]
[null,null,null,"Calculation of Adjustments required to arrive at Taxable Income"]
[null,null,null,"Regulatory Income (before income taxes)",null,null,"T1",{"$f":"+'T1 Taxable Income Test Year'!F12","v":18217164.800227355}]
[null,null,null,"Taxable Income",null,null,"T1",{"$f":"+'T1 Taxable Income Test Year'!F124","v":13692571.475375086}]
[null,null,null,"Difference ",null,null,"calculated",{"$f":"+H24-H23","v":-4524593.3248522691},"as above"]

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[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Rate Base",null,null,"S",495570315.56657654]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,0.04,"T",{"$f":"G9*E12","v":19822812.622663062},"W = S * T"]
[null,null,"Deemed Long Term Debt %",null,0.56000000000000005,"U",{"$f":"G9*E13","v":277519376.71728289},"X = S * U"]
[null,null,"Deemed Equity %",null,0.4,"V",{"$f":"G9*E14","v":198228126.22663063},"Y = S * V"]
[]
[null,null,"Short Term Interest Rate",null,1.6500000000000001E-2,"Z",{"$f":"G12*E16","v":327076.40827394056},"AC = W * Z"]
[null,null,"Long Term Interest",null,4.5400000000000003E-2,"AA",{"$f":"G13*E17","v":12599379.702964645},"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,9.1899999999999996E-2,"AB",{"$f":"G14*E18","v":18217164.800227355},"AE = Y * AB","T1"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":31143620.911465943},"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,"No","No","No"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"3.   Does the applicant have any Capital Gains or Losses for tax purposes?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"4.   Does the applicant have any Capital Leases?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  ",null,null,null,"No","No","No"]
[]
[null,null,"7.   Did the applicant pay dividends?",null,null,null,"No","No","No"]
[null,null,"      If Yes, please describe what was the tax treatment in the manager's summary.  "]
[]
[null,null,"8.   Did the applicant elect to capitalize interest incurred on CWIP for tax purposes?",null,null,null,"No","No","No"]

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[]
[]
[]
[]
[]
[]
[]
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[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective","Effective"]
[null,null,"As of June 15, 2015",null,"2012-01-01","2013-01-01","2014-01-01","2015-01-01","2016-01-01"]
[]
[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},{"$f":"SUM(I14:I15)","v":0.28000000000000003}]
[]
[null,null,"Rate reduction",null,-0.13,-0.13,-0.13,-0.13,-0.13]
[null,null,"Federal Income Tax",null,{"$f":"E16+E18","v":0.15000000000000002},{"$f":"F16+F18","v":0.15000000000000002},{"$f":"G16+G18","v":0.15000000000000002},{"$f":"H16+H18","v":0.15000000000000002},{"$f":"I16+I18","v":0.15000000000000002}]
[]
[null,null,"Ontario income tax ",null,0.115,0.115,0.115,0.115,0.115]
[]
[null,null,"Combined federal and Ontario ",null,{"$f":"E19+E21","v":0.26500000000000001},{"$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,0.11,0.11,0.11,0.11,0.105]
[]
[null,null,"Ontario small business rate",null,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]
[]
[]
[null,null,"Notes"]
[null,null,"1.  The Ontario Energy Board's proxy for taxable capital is rate base."]
[null,null,"2.  If taxable capital exceds $15 million the maximum tax rates apply."]
[null,null,"3.  If taxable capital is below $10 million the minimum tax rates apply."]
[null,null,"4.  Where taxable capital is between $10 million and $15 million, the tax rate will be calculated."]

{"sheet":"H0 PILs,Tax Provision Historic","index":5,"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,"H1",{"$f":"'H1 Adj. Taxable Income Historic'!G119","v":6704448.2388437539},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!F27,'B. Tax Rates & Exemptions'!F27,0)","v":500000},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,0.115,"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.15,"C"]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":1776678.7832935948},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,136000,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":136000},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historical Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":1640678.7832935948},"I = H + E"]

{"sheet":"H1 Adj. Taxable Income Historic","index":6,"n_rows":119,"n_cols":8,"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",17568047.929410312,null,{"$f":"+E12-F12","v":17568047.929410312}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,null,{"$f":"+E14-F14","v":0}]
[null,null,"Amortization of tangible assets",104,21646719.872128967,null,21646719.872128967]
[null,null,"Amortization of intangible assets",106,null,null,0]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,null,null,0]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108,null,null,0]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109,null,null,0]
[null,null,"Loss in equity of subsidiaries and affiliates",110,null,null,0]
[null,null,"Loss on disposal of assets ",111,1640445.7799044799,null,1640445.7799044799]
[null,null,"Charitable donations",112,null,null,0]
[null,null,"Taxable Capital Gains",113,null,null,0]
[null,null,"Political Donations",114,null,null,0]
[null,null,"Deferred and prepaid expenses",116,null,null,0]
[null,null,"Scientific research expenditures deducted on financial statements",118,null,null,0]
[null,null,"Capitalized interest",119,null,null,0]
[null,null,"Non-deductible club dues and fees",120,null,null,0]
[null,null,"Non-deductible meals and entertainment expense",121,45000,null,45000]
[null,null,"Non-deductible automobile expenses",122,null,null,0]
[null,null,"Non-deductible life insurance premiums",123,null,null,0]
[null,null,"Non-deductible company pension plans",124,null,null,0]
[null,null,"Tax reserves deducted in prior year",125,1950000,null,1950000]
[null,null,"Reserves from financial statements- balance at end of year",126,24842053,null,24842053]
[null,null,"Soft costs on construction and renovation of buildings",127,null,null,0]
[null,null,"Book loss on joint ventures or partnerships",205,null,null,0]
[null,null,"Capital items expensed",206,null,null,0]
[null,null,"Debt issue expense",208,null,null,0]
[null,null,"Development expenses claimed in current year",212,null,null,0]
[null,null,"Financing fees deducted in books",216,null,null,0]
[null,null,"Gain on settlement of debt",220,null,null,0]
[null,null,"Non-deductible advertising",226,null,null,0]
[null,null,"Non-deductible interest",227,null,null,0]
[null,null,"Non-deductible legal and accounting fees",228,null,null,0]
[null,null,"Recapture of SR&ED expenditures",231,null,null,0]
[null,null,"Share issue expense",235,null,null,0]
[null,null,"Write down of capital property",236,null,null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,null,null,0]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290,null,null,0]
[null,null,"Realized Income from Deferred Credit Accounts",291,null,null,0]
[null,null,"Pensions",292,null,null,0]
[null,null,"Non-deductible penalties",293,null,null,0]
[null,null,"Other Additions (Apprenticeship Tax Credits)",294,261094,null,261094]
[null,null,null,295,null,null,{"$f":"+E55-F55","v":0}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,null,0]
[null,null,"Prior Year Investment Tax Credits received",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Additions",null,{"$f":"SUM(E13:E70)","v":50385312.652033448},{"$f":"SUM(F13:F70)","v":0},{"$f":"SUM(G13:G70)","v":50385312.652033448}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,267360,null,{"$f":"+E74-F74","v":267360}]
[null,null,"Dividends not taxable under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,33174611,null,33174611]
[null,null,"Terminal loss from Schedule 8",404,null,null,0]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,589254.34260000009,null,589254.34260000009]
[null,null,"Allowable business investment loss",406,null,null,0]
[null,null,"Deferred and prepaid expenses",409,null,null,0]
[null,null,"Scientific research expenses claimed in year",411,null,null,0]
[null,null,"Tax reserves claimed in current year",413,1950000,null,1950000]
[null,null,"Reserves from financial statements - balance at beginning of year",414,24440853,null,24440853]
[null,null,"Contributions to deferred income plans",416,null,null,0]
[null,null,"Book income of joint venture or partnership",305,null,null,0]
[null,null,"Equity in income from subsidiary or affiliates",306,null,null,0]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390,null,null,0]
[null,null,"Capital Lease Payments",391,null,null,0]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,null,null,0]
[null,null,"Deferred Revenue Capital Contributions Amortization",393,623000,null,623000]
[null,null,"Depreciation previously added back to income",394,203834,null,203834]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,null,null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,null,0]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E74:E108)","v":61248912.342600003},{"$f":"SUM(F74:F108)","v":0},{"$f":"SUM(G74:G108)","v":61248912.342600003}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E71-E109","v":6704448.2388437539},{"$f":"+F12+F71-F109","v":0},{"$f":"+G12+G71-G109","v":6704448.2388437539}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$f":"+E113-F113","v":0}]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,null,null,{"$f":"+E114-F114","v":0}]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,null,null,{"$f":"+E115-F115","v":0}]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332,null,null,{"$f":"+E116-F116","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335,null,null,{"$f":"+E117-F117","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E111-SUM(E113:E117)","v":6704448.2388437539},{"$f":"+F111-SUM(F113:F117)","v":0},{"$f":"+G111-SUM(G113:G117)","v":6704448.2388437539},"H0"]

{"sheet":"H4 Sch 4 Loss Cfwd Hist","index":7,"n_rows":17,"n_cols":9,"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,0,null,{"$f":"F14-G14","v":0},"B4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historical",null,null,null,null,{"$f":"F17-G17","v":0},"B4"]

{"sheet":"H8 Sch 8 Historical","index":8,"n_rows":44,"n_cols":8,"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","Working Paper Reference"]
[null,null,1,"Distribution System - post 1987",176655591.80531198,null,{"$f":"+E12-F12","v":176655591.80531198},"B8"]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",null,null,{"$f":"+E13-F13","v":0},"B8"]
[null,null,2,"Distribution System - pre 1988",32454414.168800004,null,{"$f":"+E14-F14","v":32454414.168800004},"B8"]
[null,null,8,"General Office/Stores Equip",5857503.2999999989,null,5857503.2999999989,"B8"]
[null,null,10,"Computer Hardware/  Vehicles",2671100.9990999997,null,2671100.9990999997,"B8"]
[null,null,10.1,"Certain Automobiles",null,null,0,"B8"]
[null,null,12,"Computer Software",2660972.4146825327,null,2660972.4146825327,"B8"]
[null,null,"13 1","Lease # 1",11718.269999999999,null,11718.269999999999,"B8"]
[null,null,"13 2","Lease #2",null,null,0,"B8"]
[null,null,"13 3","Lease # 3",null,null,0,"B8"]
[null,null,"13 4","Lease # 4",null,null,0,"B8"]
[null,null,14,"Franchise",null,null,0,"B8"]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",58085.046399999999,null,58085.046399999999,"B8"]
[null,null,42,"Fibre Optic Cable",null,null,{"$f":"+E25-F25","v":0},"B8"]
[null,null,43.1,"Certain Energy-Efficient Electrical Generating Equipment",113847.58000000002,null,113847.58000000002,"B8"]
[null,null,43.2,"Certain Clean Energy Generation Equipment ",null,null,0,"B8"]
[null,null,45,"Computers & Systems Software acq'd post Mar 22/04",38192.439999999988,null,38192.439999999988,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0,"B8"]
[null,null,47,"Distribution System - post February 2005",206838910.43616465,null,206838910.43616465,"B8"]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",null,null,0,"B8"]
[null,null,52,"Computer Hardware and system software ",1644434.5711724942,null,1644434.5711724942,"B8"]
[null,null,95,"CWIP",3795417.6100000003,null,3795417.6100000003,"B8"]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,"SUB-TOTAL - UCC",{"$f":"SUM(E12:E43)","v":432800188.64163172},{"$f":"SUM(F12:F43)","v":0},{"$f":"SUM(G12:G43)","v":432800188.64163172}]

{"sheet":"H10 Schedule 10 CEC Hist","index":9,"n_rows":40,"n_cols":12,"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,null,null,null,null,null,8417919.1799999997]
[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,{"$f":"SUM(K10,K20,K22)","v":8417919.1799999997}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)"]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$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":8417919.1799999997}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":8417919.1799999997},"x 7% =",{"$f":"I38*0.07","v":589254.34260000009}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":7828664.8373999996},"B10"]

{"sheet":"H13 Sch 13 Tax Reserves Histori","index":10,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[[15,2,15,5],[28,2,28,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical"]
[]
[null,null,"Continuity of Reserves"]
[]
[]
[null,null,"Description","Historical Balance as per tax returns","Non-Distribution Eliminations","Utility Only"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",null,null,{"$f":"D15-E15","v":0},"B13"]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",1750000,null,{"$f":"D17-E17","v":1750000},"B13"]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",null,null,0,"B13"]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",200000,null,200000,"B13"]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",null,null,0,"B13"]
[null,null,"Other tax reserves",null,null,0,"B13"]
[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",{"$f":"SUM(D17:D26)","v":1950000},{"$f":"SUM(E17:E26)","v":0},{"$f":"SUM(F17:F26)","v":1950000}]
[]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",450000,null,{"$f":"D30-E30","v":450000},"B13"]
[null,null,"General reserve for bad debts",null,null,0,"B13"]
[null,null,"Accrued Employee Future Benefits:",22339206,null,22339206,"B13"]
[null,null,"- Medical and Life Insurance",null,null,0,"B13"]
[null,null,"-Short & Long-term Disability",null,null,0,"B13"]
[null,null," -Accmulated Sick Leave",58309,null,58309,"B13"]
[null,null,"- Termination Cost",null,null,0,"B13"]
[null,null,"- Other Post-Employment Benefits",null,null,0,"B13"]
[null,null,"Provision for Environmental Costs",null,null,0,"B13"]
[null,null,"Restructuring Costs",null,null,0,"B13"]
[null,null,"Accrued Contingent Litigation Costs",null,null,0,"B13"]
[null,null,"Accrued Self-Insurance Costs",null,null,0,"B13"]
[null,null,"Other Contingent Liabilities",null,null,0,"B13"]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",null,null,0,"B13"]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",null,null,0,"B13"]
[null,null,"Other",1994538,null,1994538,"B13"]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D30:D50)","v":24842053},{"$f":"SUM(E30:E50)","v":0},{"$f":"SUM(F30:F50)","v":24842053}]

{"sheet":"B0 PILs,Tax Provision Bridge","index":11,"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,null,null,null,null,null,"Reference"]
[null,null,"Regulatory Taxable Income",null,null,null,null,"B1",{"$f":"'B1 Adj. Taxable Income Bridge'!F114","v":9768128.9615553916},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!H31,'B. Tax Rates & Exemptions'!H21)","v":0.115},"B",{"$f":"IF(I10>0,I10*E13,0)","v":1123334.8305788701},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$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,{"$f":"SUM(G13:G19)","v":1088334.8305788701}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(ratebase<=10000000, ontario_SB, IF(ratebase>=15000000, ontariotax, IF(AND(ratebase>10000000, ratebase<15000000), ontario_SB+ (ratebase - 10000000)*(ontariotax - ontario_SB)/(15000000-10000000))))","v":0.115},"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,{"$f":"IF(ratebase<=10000000, Fed_SB, IF(ratebase>=15000000, FedTax, IF(AND(ratebase>10000000, ratebase<15000000), Fed_SB+ (ratebase - 10000000)*(FedTax -Fed_SB)/(15000000-10000000))))","v":0.15000000000000002},"C"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"D = B + C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,"calculated",{"$f":"I10*I25","v":2588554.1748121791},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,136000,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":136000},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Bridge Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":2452554.1748121791},"I = H + E"]
[]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of Bridge year PILs income tax expense and should not be used for Test year revenue requirement calculations."]

{"sheet":"B1 Adj. Taxable Income Bridge","index":12,"n_rows":114,"n_cols":6,"rows_kept":114,"cut":false,"hidden":false,"merged":[[68,2,68,5],[45,2,45,5],[112,2,112,5],[8,2,8,5],[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9],[9,2,9,5]]}
[]
[]
[]
[]
[null,"Adjusted Taxable Income - Bridge Year"]
[]
[null,null,null,"T2S1 line #","Working Paper Reference","Total for Regulated Utility"]
[null,null,"Income before PILs/Taxes","A",null,17522492.831905317]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets",104,null,23116220.45866885]
[null,null,"Amortization of intangible assets",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111,null,1902073.5698959199]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,null,45000]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves deducted in prior year",125,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!G22","v":1950000}]
[null,null,"Reserves from financial statements- balance at end of year",126,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K43","v":25277053}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,"Other Additions (Apprenticeship Tax Credits)",294,null,136000]
[null,null,null,295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F10:F67)","v":52426347.028564766}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,315000]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"B8",{"$f":"'B8 Schedule 8 CCA Bridge Year'!M42","v":34228014.360296696}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,"B10",{"$f":"'B10 Schedule 10 CEC Bridge Year'!K38","v":548006.53861799999}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves claimed in current year",413,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K22","v":1950000}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!G43","v":24842053}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,"Deferred Revenue Capital Contributions Amortization",393,null,752000]
[null,null,"Depreciation previously added back to income",394,null,203834]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[null,null,"Other Deductions",null,null,-2658197]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F70:F104)","v":60180710.898914695}]
[]
[null,null,"Net Income for Tax Purposes",null,"calculated",{"$f":"+F8+F68-F105","v":9768128.9615553916}]
[null,null,"Charitable donations from Schedule 2",311]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G16*-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,"calculated",{"$f":"SUM(F107:F112)","v":9768128.9615553916}]

{"sheet":"B4 Sch 4 Loss Cfwd Bridge","index":13,"n_rows":25,"n_cols":8,"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],[1,2,1,9],[2,2,2,9],[3,2,3,9],[20,2,20,4]]}
[]
[]
[]
[]
[]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Schedule 4 Loss Carry Forward - Bridge Year"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 Loss Cfwd Hist'!H14","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in Bridge Year"]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,"B1",{"$f":"IF('B1 Adj. Taxable Income Bridge'!F107<0, 'B1 Adj. Taxable Income Bridge'!F107*-1, 0)","v":0}]
[null,null,"Balance available for use in Test Year",null,null,"calculated",{"$f":"G12+G13+G14","v":0}]
[null,null,"Amount to be used in Bridge Year ",null,null,"B1",{"$f":"IF('B1 Adj. Taxable Income Bridge'!F107<0,0,IF('B1 Adj. Taxable Income Bridge'!F107>G15,G15,'B1 Adj. Taxable Income Bridge'!F107))","v":0}]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G15-G16","v":0},"T4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 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,"calculated",{"$f":"G20-G21+G22","v":0}]
[null,null,"Amount to be used in Bridge Year "]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G23-G24","v":0},"T4"]

{"sheet":"B8 Schedule 8 CCA Bridge Year","index":14,"n_rows":42,"n_cols":16,"rows_kept":42,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 8 CCA - Bridge Year"]
[]
[null,null,"Class","Class Description","Working Paper Reference","UCC Regulated Historical Year","Additions","Disposals (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Bridge Year CCA",null,"UCC End of Bridge Year","Working Paper Reference"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C12), \"\", 'H8 Sch 8 Historical'!C12)","v":1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D12), \"\", 'H8 Sch 8 Historical'!D12)","v":"Distribution System - post 1987"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E12), \"\", 'H8 Sch 8 Historical'!G12)","v":176655591.80531198},3700000.16,null,{"$f":"MAX((SUM(F10:H10)),0)","v":180355591.96531197},{"$f":"IF((G10+H10)<=0, 0,(G10+H10)*0.5)","v":1850000.08},{"$f":"+I10-J10","v":178505591.88531196},0.04,{"$f":"IF(+K10<0,+K10,+K10*L10)","v":7140223.6754124789},null,{"$f":"MAX(0,+I10-M10)","v":173215368.2898995},"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C13), \"\", 'H8 Sch 8 Historical'!C13)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D13), \"\", 'H8 Sch 8 Historical'!D13)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E13), \"\", 'H8 Sch 8 Historical'!G13)","v":""},null,null,{"$f":"MAX((SUM(F11:H11)),0)","v":0},{"$f":"IF((G11+H11)<=0, 0,(G11+H11)*0.5)","v":0},{"$f":"+I11-J11","v":0},0.06,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C14), \"\", 'H8 Sch 8 Historical'!C14)","v":2},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D14), \"\", 'H8 Sch 8 Historical'!D14)","v":"Distribution System - pre 1988"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E14), \"\", 'H8 Sch 8 Historical'!G14)","v":32454414.168800004},null,null,32454414.168800004,0,32454414.168800004,0.06,1947264.8501280001,null,30507149.318672005,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C15), \"\", 'H8 Sch 8 Historical'!C15)","v":8},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D15), \"\", 'H8 Sch 8 Historical'!D15)","v":"General Office/Stores Equip"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E15), \"\", 'H8 Sch 8 Historical'!G15)","v":5857503.2999999989},1056859.9999999998,null,6914363.2999999989,528429.99999999988,6385933.2999999989,0.2,1277186.6599999999,null,5637176.6399999987,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C16), \"\", 'H8 Sch 8 Historical'!C16)","v":10},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D16), \"\", 'H8 Sch 8 Historical'!D16)","v":"Computer Hardware/  Vehicles"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E16), \"\", 'H8 Sch 8 Historical'!G16)","v":2671100.9990999997},1023000.0000000003,null,3694100.9991000001,511500.00000000017,3182600.9991000001,0.3,954780.29972999997,null,2739320.69937,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C17), \"\", 'H8 Sch 8 Historical'!C17)","v":10.1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D17), \"\", 'H8 Sch 8 Historical'!D17)","v":"Certain Automobiles"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E17), \"\", 'H8 Sch 8 Historical'!G17)","v":""},null,null,0,0,0,0.3,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C18), \"\", 'H8 Sch 8 Historical'!C18)","v":12},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D18), \"\", 'H8 Sch 8 Historical'!D18)","v":"Computer Software"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E18), \"\", 'H8 Sch 8 Historical'!G18)","v":2660972.4146825327},2390404.4348000078,null,5051376.84948254,1195202.2174000039,3856174.6320825359,1,{"$f":"IF(+K16<0,+K16,+K16*L16)","v":3856174.6320825359},null,{"$f":"MAX(0,+I16-M16)","v":1195202.2174000042},"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C19), \"\", 'H8 Sch 8 Historical'!C19)","v":"13 1"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D19), \"\", 'H8 Sch 8 Historical'!D19)","v":"Lease # 1"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E19), \"\", 'H8 Sch 8 Historical'!G19)","v":11718.269999999999},null,null,11718.269999999999,0,11718.269999999999,0.1,1171.827,null,10546.442999999999,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C20), \"\", 'H8 Sch 8 Historical'!C20)","v":"13 2"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D20), \"\", 'H8 Sch 8 Historical'!D20)","v":"Lease #2"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E20), \"\", 'H8 Sch 8 Historical'!G20)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C21), \"\", 'H8 Sch 8 Historical'!C21)","v":"13 3"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D21), \"\", 'H8 Sch 8 Historical'!D21)","v":"Lease # 3"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E21), \"\", 'H8 Sch 8 Historical'!G21)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C22), \"\", 'H8 Sch 8 Historical'!C22)","v":"13 4"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D22), \"\", 'H8 Sch 8 Historical'!D22)","v":"Lease # 4"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E22), \"\", 'H8 Sch 8 Historical'!G22)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C23), \"\", 'H8 Sch 8 Historical'!C23)","v":14},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D23), \"\", 'H8 Sch 8 Historical'!D23)","v":"Franchise"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E23), \"\", 'H8 Sch 8 Historical'!G23)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C24), \"\", 'H8 Sch 8 Historical'!C24)","v":17},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D24), \"\", 'H8 Sch 8 Historical'!D24)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E24), \"\", 'H8 Sch 8 Historical'!G24)","v":58085.046399999999},null,null,58085.046399999999,0,58085.046399999999,0.08,{"$f":"IF(+K22<0,+K22,+K22*L22)","v":4646.8037119999999},null,53438.242687999998,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C25), \"\", 'H8 Sch 8 Historical'!C25)","v":42},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D25), \"\", 'H8 Sch 8 Historical'!D25)","v":"Fibre Optic Cable"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E25), \"\", 'H8 Sch 8 Historical'!G25)","v":""},null,null,0,0,0,0.12,{"$f":"IF(+K23<0,+K23,+K23*L23)","v":0},null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C26), \"\", 'H8 Sch 8 Historical'!C26)","v":43.1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D26), \"\", 'H8 Sch 8 Historical'!D26)","v":"Certain Energy-Efficient Electrical Generating Equipment"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E26), \"\", 'H8 Sch 8 Historical'!G26)","v":113847.58000000002},null,null,113847.58000000002,0,113847.58000000002,0.3,34154.274000000005,null,79693.306000000011,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C27), \"\", 'H8 Sch 8 Historical'!C27)","v":43.2},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D27), \"\", 'H8 Sch 8 Historical'!D27)","v":"Certain Clean Energy Generation Equipment "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E27), \"\", 'H8 Sch 8 Historical'!G27)","v":""},null,null,0,0,0,0.5,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C28), \"\", 'H8 Sch 8 Historical'!C28)","v":45},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D28), \"\", 'H8 Sch 8 Historical'!D28)","v":"Computers & Systems Software acq'd post Mar 22/04"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E28), \"\", 'H8 Sch 8 Historical'!G28)","v":38192.439999999988},null,null,38192.439999999988,0,38192.439999999988,0.45,17186.597999999994,null,21005.841999999993,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C29), \"\", 'H8 Sch 8 Historical'!C29)","v":46},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D29), \"\", 'H8 Sch 8 Historical'!D29)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E29), \"\", 'H8 Sch 8 Historical'!G29)","v":""},null,null,0,0,0,0.3,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C30), \"\", 'H8 Sch 8 Historical'!C30)","v":47},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D30), \"\", 'H8 Sch 8 Historical'!D30)","v":"Distribution System - post February 2005"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E30), \"\", 'H8 Sch 8 Historical'!G30)","v":206838910.43616465},28652759.299961161,-314999.52012,235176670.2160058,14168879.889920581,221007790.32608521,0.08,17680623.226086818,null,217496046.98991898,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C31), \"\", 'H8 Sch 8 Historical'!C31)","v":50},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D31), \"\", 'H8 Sch 8 Historical'!D31)","v":"Data Network Infrastructure Equipment - post Mar 2007"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E31), \"\", 'H8 Sch 8 Historical'!G31)","v":""},null,null,0,0,0,0.55000000000000004,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C32), \"\", 'H8 Sch 8 Historical'!C32)","v":52},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D32), \"\", 'H8 Sch 8 Historical'!D32)","v":"Computer Hardware and system software "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E32), \"\", 'H8 Sch 8 Historical'!G32)","v":1644434.5711724942},1491499.9999999923,null,3135934.5711724865,745749.99999999616,2390184.5711724903,0.55000000000000004,1314601.5141448698,null,1821333.0570276168,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C33), \"\", 'H8 Sch 8 Historical'!C33)","v":95},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D33), \"\", 'H8 Sch 8 Historical'!D33)","v":"CWIP"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E33), \"\", 'H8 Sch 8 Historical'!G33)","v":3795417.6100000003},-174556.75,null,3620860.8600000003,0,3620860.8600000003,null,0,null,3620860.8600000003,"T8"]
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[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C35), \"\", 'H8 Sch 8 Historical'!C35)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D35), \"\", 'H8 Sch 8 Historical'!D35)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E35), \"\", 'H8 Sch 8 Historical'!G35)","v":""},null,null,0,0,0,0.1,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C36), \"\", 'H8 Sch 8 Historical'!C36)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D36), \"\", 'H8 Sch 8 Historical'!D36)","v":""},null,null,null,null,{"$f":"MAX((SUM(F34:H34)),0)","v":0},0,{"$f":"+I34-J34","v":0},null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C37), \"\", 'H8 Sch 8 Historical'!C37)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D37), \"\", 'H8 Sch 8 Historical'!D37)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E37), \"\", 'H8 Sch 8 Historical'!G37)","v":""},null,null,{"$f":"MAX((SUM(F35:H35)),0)","v":0},0,{"$f":"+I35-J35","v":0},null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C38), \"\", 'H8 Sch 8 Historical'!C38)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D38), \"\", 'H8 Sch 8 Historical'!D38)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E38), \"\", 'H8 Sch 8 Historical'!G38)","v":""},null,null,{"$f":"MAX((SUM(F36:H36)),0)","v":0},0,{"$f":"+I36-J36","v":0},null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C39), \"\", 'H8 Sch 8 Historical'!C39)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D39), \"\", 'H8 Sch 8 Historical'!D39)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E39), \"\", 'H8 Sch 8 Historical'!G39)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C40), \"\", 'H8 Sch 8 Historical'!C40)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D40), \"\", 'H8 Sch 8 Historical'!D40)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E40), \"\", 'H8 Sch 8 Historical'!G40)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C41), \"\", 'H8 Sch 8 Historical'!C41)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D41), \"\", 'H8 Sch 8 Historical'!D41)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E41), \"\", 'H8 Sch 8 Historical'!G41)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C42), \"\", 'H8 Sch 8 Historical'!C42)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D42), \"\", 'H8 Sch 8 Historical'!D42)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E42), \"\", 'H8 Sch 8 Historical'!G42)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C43), \"\", 'H8 Sch 8 Historical'!C43)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D43), \"\", 'H8 Sch 8 Historical'!D43)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E43), \"\", 'H8 Sch 8 Historical'!G43)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,null,"TOTAL",null,{"$f":"SUM(F10:F41)","v":432800188.64163172},38139967.14476116,-314999.52012,470625156.26627284,18999762.187320583,451625394.07895219,null,{"$f":"SUM(M10:M41)","v":34228014.360296696},"B1",{"$f":"SUM(O10:O41)","v":436397141.90597612}]

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[]
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[null,null,"Schedule 10 CEC - Bridge Year"]
[]
[]
[null,null,null,null,null,null,null,null,null,"Reference"]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,"H10",{"$f":"'H10 Schedule 10 CEC Hist'!K40","v":7828664.8373999996}]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$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":7828664.8373999996}]
[]
[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,{"$f":"K24-K33","v":7828664.8373999996}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":7828664.8373999996},"x 7% =",{"$f":"I38*0.07","v":548006.53861799999},"B1"]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":7280658.2987819994},"T10"]

{"sheet":"B13 Sch 13 Tax Reserves Bridge","index":16,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
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[]
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[null,null,"Schedule 13 Tax Reserves - Bridge Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,null,null,"Bridge Year Adjustments"]
[null,null,"Description","Reference","Historical Utility Only","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance",null,"Additions","Disposals"," Balance for Bridge Year",null,"Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F15","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,null,{"$f":"G13+I13-J13","v":0},"T13",{"$f":"+K13-G13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F17","v":1750000},null,{"$f":"SUM(E15:F15)","v":1750000},null,null,null,{"$f":"G15+I15-J15","v":1750000},"T13",{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F18","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F19","v":200000},null,200000,null,null,null,200000,"T13",0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F20","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other tax reserves","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F21","v":0},null,0,null,null,null,0,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F25","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F26","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":1950000},0,1950000,"B1",0,0,1950000,"B1",0,0]
[null,null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F30","v":450000},null,{"$f":"SUM(E25:F25)","v":450000},null,null,null,{"$f":"G25+I25-J25","v":450000},"T13",{"$f":"+K25-G25","v":0}]
[null,null,"General reserve for bad debts","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F31","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Employee Future Benefits:","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F32","v":22339206},null,22339206,null,435000,null,22774206,"T13",435000]
[null,null,"- Medical and Life Insurance","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F33","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"-Short & Long-term Disability","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F34","v":0},null,0,null,null,null,0,"T13",0]
[null,null," -Accmulated Sick Leave","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F35","v":58309},null,58309,null,null,null,58309,"T13",0]
[null,null,"- Termination Cost","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F36","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Other Post-Employment Benefits","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F37","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Provision for Environmental Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F38","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Restructuring Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F39","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Contingent Litigation Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F40","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Self-Insurance Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F41","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other Contingent Liabilities","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F42","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F43","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F44","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F45","v":1994538},null,1994538,null,null,null,1994538,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F49","v":0},null,{"$f":"SUM(E41:F41)","v":0},null,null,null,0,null,{"$f":"+K41-G41","v":0}]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F50","v":0},null,{"$f":"SUM(E42:F42)","v":0},null,null,null,0,null,{"$f":"+K42-G42","v":0}]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":24842053},{"$f":"SUM(F25:F42)","v":0},24842053,"B1",435000,0,25277053,"B1",435000,0]
[null,null,null,null,0]

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[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,{"$f":"S3+100000","v":10100000},0.11]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10400000,0.11]
[null,null,null,null,null,null,null,null,"Wires Only",null,null,null,null,null,null,null,null,null,10500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10600000,0.11]
[null,null,"Regulatory Taxable Income",null,null,null,null,"T1",{"$f":"'T1 Taxable Income Test Year'!F124","v":13692571.475375086},"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":1574645.719668135},"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,{"$f":"SUM(G13:G19)","v":1539645.719668135}," J = C + F",null,null,null,null,null,null,null,null,11700000,{"$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","Ontario Tax Rate (Maximum 11.5%)",null,null,{"$f":"IF(ratebase<=10000000, ontario_SB, IF(ratebase>=15000000, ontariotax, IF(AND(ratebase>10000000, ratebase<15000000), ontario_SB+ (ratebase - 10000000)*(ontariotax - ontario_SB)/(15000000-10000000))))","v":0.115},"B",null,null,null,null,null,null,null,null,null,null,12000000,{"$f":"T22+0.112%","v":0.12212000000000001}]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,{"$f":"IF(ratebase<=10000000, Fed_SB, IF(ratebase>=15000000, FedTax, IF(AND(ratebase>10000000, ratebase<15000000), Fed_SB+ (ratebase - 10000000)*(FedTax -Fed_SB)/(15000000-10000000))))","v":0.15000000000000002},"C",null,null,null,null,null,null,null,null,null,null,12100000,0.12324]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"D = B + C",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,{"$f":"I10*I25","v":3628531.4409743981},"E = A * D",null,null,null,null,null,null,null,null,12500000,0.12772000000000003]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12600000,{"$f":"T28+0.102%","v":0.12874000000000002}]
[null,null,"Investment Tax Credits",null,null,null,null,null,140000,"F",null,null,null,null,null,null,null,null,12700000,{"$f":"T29+0.102%","v":0.12976000000000001}]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"G",null,null,null,null,null,null,null,null,12800000,{"$f":"T30+0.102%","v":0.13078000000000001}]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":140000},"H = F + G",null,null,null,null,null,null,null,null,12900000,{"$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":3488531.4409743981},"I = H + E","S. Summary",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,{"$f":"(1-I25)","v":0.73499999999999999},"J",{"$f":"I34/G36-I34","v":1257769.8392628781},"K = J * I",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":4746301.2802372761},"L = K + I","S. Summary",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":"T1 Taxable Income Test Year","index":18,"n_rows":124,"n_cols":7,"rows_kept":124,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Taxable Income - Test Year"]
[null,null,null,null,"Working Paper Reference","Test Year                         Taxable Income"]
[null,null,"Net Income Before Taxes",null,"A.",{"$f":"'A. Data Input Sheet'!G18","v":18217164.800227355}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,null,24021595.847411774]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111,null,2739310.2189443996]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,null,45000]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves beginning of year",125,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!G22","v":1950000}]
[null,null,"Reserves from financial statements- balance at end of year",126,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!K43","v":25778753}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions: (please explain in detail the nature of the item)"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,"Other Additions (Apprenticeship Tax Credits)",294,null,136000]
[null,null,null,295]
[null,null,null,296]
[null,null,null,297]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F16:F74)","v":54670659.066356175}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,453006]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"T8",{"$f":"'T8 Schedule 8 CCA Test Year  '!M43","v":32575910.310293701}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10 CEC",405,"T10",{"$f":"'T10 Schedule 10 CEC Test Year'!K37","v":509646.08091473999}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves end of year",413,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!K22","v":1950000}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!G43","v":25277053}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,"Deferred Revenue Capital Contributions Amortization",393,null,884000]
[null,null,"Depreciation previously added back to income",394,null,203834]
[null,null,null,395]
[null,null,null,396]
[null,null,null,397]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[null,null,"Other Deductions",null,null,-2658197]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F77:F113)","v":59195252.39120844}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,"calculated",{"$f":"SUM(F12,F75)-F114","v":13692571.475375086}]
[]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 7-1",331,"T4",{"$f":"'T4 Sch 4 Loss Cfwd'!I16","v":0}]
[null,null,"Net-capital losses of preceding taxation years (Please show calculation)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,"calculated",{"$f":"IF(F116<0,F116,F116-SUM(F118:F123))","v":13692571.475375086},"T0"]

{"sheet":"T4 Sch 4 Loss Cfwd","index":19,"n_rows":25,"n_cols":9,"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],[1,2,1,9],[2,2,2,9],[3,2,3,9],[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,"Working Paper Reference","Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G17","v":0},null,{"$f":"G12-H12","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"G13-H13","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,"T1",{"$f":"IF('T1 Taxable Income Test Year'!F116<0,'T1 Taxable Income Test Year'!F116*-1,0)","v":0},null,{"$f":"G14-H14","v":0}]
[null,null,"Balance available for use in Test Year",null,null,"calculated",{"$f":"G12+G13+G14","v":0},{"$f":"H12+H13+H14","v":0},{"$f":"I12+I13+I14","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,"T1",{"$f":"IF('T1 Taxable Income Test Year'!F116<0,0,IF('T1 Taxable Income Test Year'!F116>G15,G15,'T1 Taxable Income Test Year'!F116))","v":0},null,{"$f":"G16-H16","v":0}]
[null,null,"Balance available for use post Test Year",null,null,"calculated",{"$f":"G15-G16","v":0},{"$f":"H15-H16","v":0},{"$f":"I15-I16","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G25","v":0},null,{"$f":"G20-H20","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"G21-H21","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,null,null,null,{"$f":"G22-H22","v":0}]
[null,null,"Balance available for use in Test Year",null,null,"calculated",{"$f":"G20-G21+G22","v":0},{"$f":"H20-H21+H22","v":0},{"$f":"I20-I21+I22","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,null,null,null,{"$f":"G24-H24","v":0}]
[null,null,"Balance available for use post Test Year",null,null,"calculated",{"$f":"G23-G24","v":0},{"$f":"H23-H24","v":0},{"$f":"I23-I24","v":0}]

{"sheet":"T8 Schedule 8 CCA Test Year  ","index":20,"n_rows":43,"n_cols":15,"rows_kept":43,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[null,"Schedule 8 CCA - Test Year"]
[]
[]
[null,null,"Class","Class Description","Working Paper Reference","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",null,"UCC End of Test Year"]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C10), \"\", 'B8 Schedule 8 CCA Bridge Year'!C10)","v":1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D10), \"\", 'B8 Schedule 8 CCA Bridge Year'!D10)","v":"Distribution System - post 1987"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O10), \"\", 'B8 Schedule 8 CCA Bridge Year'!O10)","v":173215368.2898995},1995000.16,null,{"$f":"MAX((SUM(F11:H11)),0)","v":175210368.44989949},{"$f":"IF((G11+H11)<=0, 0,(G11+H11)*0.5)","v":997500.08},{"$f":"+I11-J11","v":174212868.36989948},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L10","v":0.04},{"$f":"IF(+K11<0,+K11,+K11*L11)","v":6968514.7347959792},null,{"$f":"MAX(0,+I11-M11)","v":168241853.71510351}]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C11), \"\", 'B8 Schedule 8 CCA Bridge Year'!C11)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D11), \"\", 'B8 Schedule 8 CCA Bridge Year'!D11)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O11), \"\", 'B8 Schedule 8 CCA Bridge Year'!O11)","v":0},null,null,0,{"$f":"IF((G12+H12)<=0, 0,(G12+H12)*0.5)","v":0},0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L11","v":0.06},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C12), \"\", 'B8 Schedule 8 CCA Bridge Year'!C12)","v":2},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D12), \"\", 'B8 Schedule 8 CCA Bridge Year'!D12)","v":"Distribution System - pre 1988"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O12), \"\", 'B8 Schedule 8 CCA Bridge Year'!O12)","v":30507149.318672005},null,null,30507149.318672005,0,30507149.318672005,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L12","v":0.06},1830428.9591203202,null,28676720.359551683]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C13), \"\", 'B8 Schedule 8 CCA Bridge Year'!C13)","v":8},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D13), \"\", 'B8 Schedule 8 CCA Bridge Year'!D13)","v":"General Office/Stores Equip"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O13), \"\", 'B8 Schedule 8 CCA Bridge Year'!O13)","v":5637176.6399999987},926199.99999999988,null,6563376.6399999987,463099.99999999994,6100276.6399999987,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L13","v":0.2},1220055.3279999997,null,5343321.311999999]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C14), \"\", 'B8 Schedule 8 CCA Bridge Year'!C14)","v":10},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D14), \"\", 'B8 Schedule 8 CCA Bridge Year'!D14)","v":"Computer Hardware/  Vehicles"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O14), \"\", 'B8 Schedule 8 CCA Bridge Year'!O14)","v":2739320.69937},1685000,null,4424320.6993700005,842500,3581820.6993700005,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L14","v":0.3},1074546.2098110002,null,3349774.4895590004]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C15), \"\", 'B8 Schedule 8 CCA Bridge Year'!C15)","v":10.1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D15), \"\", 'B8 Schedule 8 CCA Bridge Year'!D15)","v":"Certain Automobiles"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O15), \"\", 'B8 Schedule 8 CCA Bridge Year'!O15)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L15","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C16), \"\", 'B8 Schedule 8 CCA Bridge Year'!C16)","v":12},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D16), \"\", 'B8 Schedule 8 CCA Bridge Year'!D16)","v":"Computer Software"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O16), \"\", 'B8 Schedule 8 CCA Bridge Year'!O16)","v":1195202.2174000042},455500.00480000809,null,1650702.2222000123,227750.00240000404,1422952.2198000082,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L16","v":1},1422952.2198000082,null,227750.00240000407]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C17), \"\", 'B8 Schedule 8 CCA Bridge Year'!C17)","v":"13 1"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D17), \"\", 'B8 Schedule 8 CCA Bridge Year'!D17)","v":"Lease # 1"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O17), \"\", 'B8 Schedule 8 CCA Bridge Year'!O17)","v":10546.442999999999},null,null,10546.442999999999,0,10546.442999999999,0.1,1054.6442999999999,null,9491.7986999999994]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C18), \"\", 'B8 Schedule 8 CCA Bridge Year'!C18)","v":"13 2"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D18), \"\", 'B8 Schedule 8 CCA Bridge Year'!D18)","v":"Lease #2"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O18), \"\", 'B8 Schedule 8 CCA Bridge Year'!O18)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C19), \"\", 'B8 Schedule 8 CCA Bridge Year'!C19)","v":"13 3"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D19), \"\", 'B8 Schedule 8 CCA Bridge Year'!D19)","v":"Lease # 3"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O19), \"\", 'B8 Schedule 8 CCA Bridge Year'!O19)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C20), \"\", 'B8 Schedule 8 CCA Bridge Year'!C20)","v":"13 4"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D20), \"\", 'B8 Schedule 8 CCA Bridge Year'!D20)","v":"Lease # 4"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O20), \"\", 'B8 Schedule 8 CCA Bridge Year'!O20)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C21), \"\", 'B8 Schedule 8 CCA Bridge Year'!C21)","v":14},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D21), \"\", 'B8 Schedule 8 CCA Bridge Year'!D21)","v":"Franchise"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O21), \"\", 'B8 Schedule 8 CCA Bridge Year'!O21)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C22), \"\", 'B8 Schedule 8 CCA Bridge Year'!C22)","v":17},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D22), \"\", 'B8 Schedule 8 CCA Bridge Year'!D22)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O22), \"\", 'B8 Schedule 8 CCA Bridge Year'!O22)","v":53438.242687999998},null,null,53438.242687999998,0,53438.242687999998,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L22","v":0.08},4275.0594150400002,null,49163.183272959999]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C23), \"\", 'B8 Schedule 8 CCA Bridge Year'!C23)","v":42},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D23), \"\", 'B8 Schedule 8 CCA Bridge Year'!D23)","v":"Fibre Optic Cable"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O23), \"\", 'B8 Schedule 8 CCA Bridge Year'!O23)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L23","v":0.12},{"$f":"IF(+K24<0,+K24,+K24*L24)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C24), \"\", 'B8 Schedule 8 CCA Bridge Year'!C24)","v":43.1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D24), \"\", 'B8 Schedule 8 CCA Bridge Year'!D24)","v":"Certain Energy-Efficient Electrical Generating Equipment"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O24), \"\", 'B8 Schedule 8 CCA Bridge Year'!O24)","v":79693.306000000011},null,null,79693.306000000011,0,79693.306000000011,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L24","v":0.3},23907.991800000003,null,55785.314200000008]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C25), \"\", 'B8 Schedule 8 CCA Bridge Year'!C25)","v":43.2},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D25), \"\", 'B8 Schedule 8 CCA Bridge Year'!D25)","v":"Certain Clean Energy Generation Equipment "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O25), \"\", 'B8 Schedule 8 CCA Bridge Year'!O25)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L25","v":0.5},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C26), \"\", 'B8 Schedule 8 CCA Bridge Year'!C26)","v":45},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D26), \"\", 'B8 Schedule 8 CCA Bridge Year'!D26)","v":"Computers & Systems Software acq'd post Mar 22/04"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O26), \"\", 'B8 Schedule 8 CCA Bridge Year'!O26)","v":21005.841999999993},null,null,21005.841999999993,0,21005.841999999993,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L26","v":0.45},9452.6288999999979,null,11553.213099999995]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C27), \"\", 'B8 Schedule 8 CCA Bridge Year'!C27)","v":46},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D27), \"\", 'B8 Schedule 8 CCA Bridge Year'!D27)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O27), \"\", 'B8 Schedule 8 CCA Bridge Year'!O27)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L27","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C28), \"\", 'B8 Schedule 8 CCA Bridge Year'!C28)","v":47},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D28), \"\", 'B8 Schedule 8 CCA Bridge Year'!D28)","v":"Distribution System - post February 2005"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O28), \"\", 'B8 Schedule 8 CCA Bridge Year'!O28)","v":217496046.98991898},35260333.142496072,-453005.79768000008,252303374.33473507,17403663.672408037,234899710.66232702,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L28","v":0.08},18791976.852986161,null,233511397.48174891]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C29), \"\", 'B8 Schedule 8 CCA Bridge Year'!C29)","v":50},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D29), \"\", 'B8 Schedule 8 CCA Bridge Year'!D29)","v":"Data Network Infrastructure Equipment - post Mar 2007"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O29), \"\", 'B8 Schedule 8 CCA Bridge Year'!O29)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L29","v":0.55000000000000004},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C30), \"\", 'B8 Schedule 8 CCA Bridge Year'!C30)","v":52},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D30), \"\", 'B8 Schedule 8 CCA Bridge Year'!D30)","v":"Computer Hardware and system software "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O30), \"\", 'B8 Schedule 8 CCA Bridge Year'!O30)","v":1821333.0570276168},825499.9999999922,null,2646833.0570276091,412749.9999999961,2234083.0570276128,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L30","v":0.55000000000000004},1228745.681365187,null,1418087.375662422]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C31), \"\", 'B8 Schedule 8 CCA Bridge Year'!C31)","v":95},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D31), \"\", 'B8 Schedule 8 CCA Bridge Year'!D31)","v":"CWIP"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O31), \"\", 'B8 Schedule 8 CCA Bridge Year'!O31)","v":3620860.8600000003},null,null,3620860.8600000003,0,3620860.8600000003,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L31","v":0},0,null,3620860.8600000003]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C32), \"\", 'B8 Schedule 8 CCA Bridge Year'!C32)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D32), \"\", 'B8 Schedule 8 CCA Bridge Year'!D32)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O32), \"\", 'B8 Schedule 8 CCA Bridge Year'!O32)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L32","v":0.05},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C33), \"\", 'B8 Schedule 8 CCA Bridge Year'!C33)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D33), \"\", 'B8 Schedule 8 CCA Bridge Year'!D33)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O33), \"\", 'B8 Schedule 8 CCA Bridge Year'!O33)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L33","v":0.1},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C34), \"\", 'B8 Schedule 8 CCA Bridge Year'!C34)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D34), \"\", 'B8 Schedule 8 CCA Bridge Year'!D34)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O34), \"\", 'B8 Schedule 8 CCA Bridge Year'!O34)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L34","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C35), \"\", 'B8 Schedule 8 CCA Bridge Year'!C35)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D35), \"\", 'B8 Schedule 8 CCA Bridge Year'!D35)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O35), \"\", 'B8 Schedule 8 CCA Bridge Year'!O35)","v":0},null,null,{"$f":"MAX((SUM(F36:H36)),0)","v":0},0,{"$f":"+I36-J36","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L35","v":0},{"$f":"IF(+K36<0,+K36,+K36*L36)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C36), \"\", 'B8 Schedule 8 CCA Bridge Year'!C36)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D36), \"\", 'B8 Schedule 8 CCA Bridge Year'!D36)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O36), \"\", 'B8 Schedule 8 CCA Bridge Year'!O36)","v":0},null,null,{"$f":"MAX((SUM(F37:H37)),0)","v":0},0,{"$f":"+I37-J37","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L36","v":0},{"$f":"IF(+K37<0,+K37,+K37*L37)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C37), \"\", 'B8 Schedule 8 CCA Bridge Year'!C37)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D37), \"\", 'B8 Schedule 8 CCA Bridge Year'!D37)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O37), \"\", 'B8 Schedule 8 CCA Bridge Year'!O37)","v":0},null,null,{"$f":"MAX((SUM(F38:H38)),0)","v":0},0,{"$f":"+I38-J38","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L37","v":0},{"$f":"IF(+K38<0,+K38,+K38*L38)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C38), \"\", 'B8 Schedule 8 CCA Bridge Year'!C38)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D38), \"\", 'B8 Schedule 8 CCA Bridge Year'!D38)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O38), \"\", 'B8 Schedule 8 CCA Bridge Year'!O38)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L38","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C39), \"\", 'B8 Schedule 8 CCA Bridge Year'!C39)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D39), \"\", 'B8 Schedule 8 CCA Bridge Year'!D39)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O39), \"\", 'B8 Schedule 8 CCA Bridge Year'!O39)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L39","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C40), \"\", 'B8 Schedule 8 CCA Bridge Year'!C40)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D40), \"\", 'B8 Schedule 8 CCA Bridge Year'!D40)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O40), \"\", 'B8 Schedule 8 CCA Bridge Year'!O40)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L40","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C41), \"\", 'B8 Schedule 8 CCA Bridge Year'!C41)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D41), \"\", 'B8 Schedule 8 CCA Bridge Year'!D41)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O41), \"\", 'B8 Schedule 8 CCA Bridge Year'!O41)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L41","v":0},0,null,0]
[null,null,null,"TOTAL",null,{"$f":"SUM(F11:F42)","v":436397141.90597612},41147533.307296075,-453005.79768000008,477091669.41559219,20347263.754808038,456744405.66078413,null,{"$f":"SUM(M11:M42)","v":32575910.310293701},"T1",{"$f":"SUM(O11:O42)","v":444515759.10529852}]

{"sheet":"T10 Schedule 10 CEC Test Year","index":21,"n_rows":39,"n_cols":12,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[15,8,16,8],[6,2,6,5],[9,2,9,5],[9,6,9,7],[11,2,11,5],[11,6,11,7],[15,9,16,9],[16,2,16,5],[17,2,17,5],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,16,7],[28,2,28,5],[28,6,28,7],[29,2,29,5],[30,6,30,7],[19,2,19,5],[19,6,19,7],[21,6,21,7],[25,2,25,5],[25,6,26,7],[26,2,26,5]]}
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Test Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,"B10",{"$f":"'B10 Schedule 10 CEC Bridge Year'!K40","v":7280658.2987819994}]
[]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year",null,null,null,0]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G10,G12)","v":0},null,"x 3/4 =",{"$f":"3/4*G14","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G16*0.5)<0, 0, G16*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J14-J16)<0,0,J14-J16)","v":0},{"$f":"J18","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G20","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K7,K18,K20)","v":7280658.2987819994}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)",null,null,null,0]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G29,G26)","v":0},null,"x 3/4 =",null,{"$f":"G31*3/4","v":0}]
[]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K22-K31","v":7280658.2987819994}]
[]
[null,null,"Current Year Deduction (Carry Forward to Tab \"Test Year Taxable Income\")",null,null,null,null,null,{"$f":"K35","v":7280658.2987819994},"x 7% =",{"$f":"I37*0.07","v":509646.08091473999},"T1"]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K35-K37","v":6771012.2178672589}]

{"sheet":"T13 Sch 13 Reserve Test Year","index":22,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[13,4,13,13],[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,null,null,"Test Year Adjustments"]
[null,null,"Description","Working Paper Reference","Bridge Year","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance",null,"Additions","Disposals"," Balance for Test Year",null,"Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K13","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,null,{"$f":"G13+I13-J13","v":0},null,{"$f":"+K13-G13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K15","v":1750000},null,{"$f":"SUM(E15:F15)","v":1750000},null,0,0,{"$f":"G15+I15-J15","v":1750000},null,{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K16","v":0},null,0,null,null,null,0,null,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K17","v":200000},null,200000,null,null,null,200000,null,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K18","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other tax reserves","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K19","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K20","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K21","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":1950000},0,1950000,"T1",0,0,1950000,"T1",0,0]
[null,null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K25","v":450000},null,{"$f":"SUM(E25:F25)","v":450000},null,null,null,{"$f":"G25+I25-J25","v":450000},null,{"$f":"+K25-G25","v":0}]
[null,null,"General reserve for bad debts","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K26","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Employee Future Benefits:","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K27","v":22774206},null,22774206,null,501700,null,23275906,null,501700]
[null,null,"- Medical and Life Insurance","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K28","v":0},null,0,null,null,null,0,null,0]
[null,null,"-Short & Long-term Disability","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K29","v":0},null,0,null,null,null,0,null,0]
[null,null," -Accmulated Sick Leave","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K30","v":58309},null,58309,null,null,null,58309,null,0]
[null,null,"- Termination Cost","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K31","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Other Post-Employment Benefits","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K32","v":0},null,0,null,null,null,0,null,0]
[null,null,"Provision for Environmental Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K33","v":0},null,0,null,null,null,0,null,0]
[null,null,"Restructuring Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K34","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Contingent Litigation Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K35","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Self-Insurance Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K36","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other Contingent Liabilities","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K37","v":0},null,0,null,null,null,0,null,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K38","v":0},null,0,null,null,null,0,null,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K39","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K40","v":1994538},null,1994538,null,null,null,1994538,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K41","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K42","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":25277053},0,25277053,"T1",501700,0,25778753,"T1",501700,0]
[null,null,null,null,0]