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{"sheet":"1. Info","index":0,"n_rows":87,"n_cols":28,"rows_kept":87,"cut":false,"hidden":false,"merged":[[21,3,21,4],[17,3,17,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[4,2,4,9],[13,3,13,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corp. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brant County Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brantford Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc. - Eastern Ontario Power"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc. - Fort Erie"]
[null,null,null,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. - Port Colborne Hydro Inc."]
[null,null,null,null,null,"Version",2,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,"Clinton Power Corporation"]
[null,null,"Utility Name   ","PowerStream Inc. - South",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corporation"]
[null,null,null,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,"Assigned EB Number","EB-2015-xxxx",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,"Name and Title","Tom Barrett, Manager Rate Applications",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. - Chatham-Kent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc. - Dutton"]
[null,null,"Phone Number","905-532-4640",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. - Newbury"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc. - Strathroy, Mounth Brydges & Parkhill"]
[null,null,"Email Address","tom.barrett@powerstream.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corporation"]
[null,null,"Date","2015-04-30",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,"Last COS Re-based Year",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc. - Hensall"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
["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,"Fort Frances Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Company Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Distribution Systems Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket - Tay Power Distribution Ltd. - Newmarket"]
[null,null,null,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. - Tay"]
[null,null,null,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. - Niagara Falls"]
[null,null,null,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. - Peninsula West"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Incorporated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc. - Barrie"]
[null,null,null,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. - South"]
[null,null,null,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,"Veridian Connections Inc. - Gravenhurst"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro-Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Perth Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

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

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[]
[]
[]
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[]
[null,null,null,null,null,null,"Test Year 1 (2016)","Test Year 2 (2017)","Test Year 3 (2018)","Test Year 4 (2019)","Test Year 5 (2020)"]
[]
[null,null,"Rate Base",null,null,null,{"$f":"[3]!RateBase2016","v":1071267832.9437622},{"$f":"[3]!RateBase2017","v":1085976831.0971262},{"$f":"[3]!RateBase2018","v":1160255448.7866583},{"$f":"[3]!RateBase2019","v":1230251245.6103637},{"$f":"[3]!RateBase2020","v":1300891119.7399583}]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt ",null,null,null,{"$f":"G$9*G24","v":42850713.317750491},{"$f":"H$9*H24","v":43439073.243885048},46410217.951466329,49210049.824414551,52035644.789598331,"W = S * T"]
[null,null,"Deemed Long Term Debt ",null,null,null,{"$f":"G$9*G25","v":599909986.44850683},608147025.4143908,649743051.32052875,688940697.54180372,728499027.05437672,"X = S * U"]
[null,null,"Deemed Equity",null,null,null,428507133.1775049,434390732.43885052,464102179.51466334,492100498.24414551,520356447.89598334,"Y = S * V"]
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[null,null,"Short Term Interest Rate",null,null,null,{"$f":"G12*G28","v":707036.76974288316},{"$f":"H12*H28","v":1303172.1973165513},1392306.5385439899,1476301.4947324365,1561069.3436879499,"AC = W * Z"]
[null,null,"Long Term Interest",null,null,null,{"$f":"G13*G29","v":23749049.027759172},24361381.902591866,26173060.613603637,27752026.896313317,29345522.284992307,"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,null,null,39851163.385507956,40398338.116813101,43161502.694863692,45765346.336705536,48393149.654326454,"AE = Y * AB"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":64307249.183010012},{"$f":"SUM(H16:H18)","v":66062892.21672152},70726869.847011328,74993674.727751285,79299741.283006713,"AF = AC + AD + AE"]
[]
[]
[null,null,"Return on Rate Base Parameteres"]
[]
[null,null,"Deemed ShortTerm Debt %",null,null,"T",0.04,0.04,0.04,0.04,0.04]
[null,null,"Deemed Long Term Debt %",null,null,"U",0.56000000000000005,0.56000000000000005,0.56000000000000005,0.56000000000000005,0.56000000000000005]
[null,null,"Deemed Equity %",null,null,"V",0.4,0.4,0.4,0.4,0.4]
[]
[null,null,"Short Term Interest Rate",null,null,"Z",{"$f":"'[3]Target Net Income '!J$23","v":1.6500000000000001E-2},{"$f":"'[3]Target Net Income '!K$23","v":0.03},{"$f":"'[3]Target Net Income '!L$23","v":0.03},{"$f":"'[3]Target Net Income '!M$23","v":0.03},{"$f":"'[3]Target Net Income '!N$23","v":0.03}]
[null,null,"Long Term Interest",null,null,"AA",{"$f":"'[3]Target Net Income '!J$20","v":3.9587687426833107E-2},{"$f":"'[3]Target Net Income '!K$20","v":4.0058375498905126E-2},{"$f":"'[3]Target Net Income '!L$20","v":4.0282170868022167E-2},{"$f":"'[3]Target Net Income '!M$20","v":4.0282170868022167E-2},{"$f":"'[3]Target Net Income '!N$20","v":4.0282170868022167E-2}]
[null,null,"Return on Equity ",null,null,"AB",9.2999999999999999E-2,9.2999999999999999E-2,9.2999999999999999E-2,9.2999999999999999E-2,9.2999999999999999E-2]
[]
[]
[null,null,"Questions that must be answered",null,null,null,"Historic\n2014","Bridge\n2015","Test Year 1\n2016","Test Year 2\n2017","Test Year 3\n2018","Test Year 4\n2019","Test Year 5\n2010"]
[]
[null,null,"1.   Does the applicant have any Investment Tax Credits (ITC)?",null,null,null,"Yes"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?"]
[null,null,"   "]
[null,null,"3.   Does the applicant have any Capital Gains or Losses for tax purposes?"]
[null,null,"   "]
[null,null,"4.   Does the applicant have any Capital Leases?",null,null,null,"No"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  "]
[]
[null,null,"7.   Did the applicant pay dividends?"]
[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?"]

{"sheet":"B. Tax Rates & Exemptions","index":3,"n_rows":31,"n_cols":14,"rows_kept":31,"cut":false,"hidden":false,"merged":[[0,2,0,3],[1,2,1,3],[2,2,2,3],[3,2,3,3]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective","Effective","Effective","Effective","Effective","Effective","Effective"]
[null,null,"As of June 20, 2012",null,"2011-01-01","2012-01-01","2013-01-01","2014-01-01","2015-01-01","2016-01-01","2017-01-01","2018-01-01","2019-01-01","2020-01-01"]
[]
[null,null,"Federal income tax"]
[null,null,"General corporate rate",null,0.38,0.38,0.38,0.38,0.38,0.38,0.38,0.38,0.38,0.38]
[null,null,"Federal tax abatement",null,-0.1,-0.1,-0.1,-0.1,-0.1,-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},{"$f":"SUM(I14:I15)","v":0.28000000000000003},0.28000000000000003,0.28000000000000003,0.28000000000000003,0.28000000000000003,0.28000000000000003]
[]
[null,null,"Rate reduction",null,-0.115,-0.13,-0.13,-0.13,-0.13,-0.13,-0.13,-0.13,-0.13,-0.13]
[null,null,null,null,{"$f":"E16+E18","v":0.16500000000000004},{"$f":"F16+F18","v":0.15000000000000002},{"$f":"G16+G18","v":0.15000000000000002},{"$f":"H16+H18","v":0.15000000000000002},{"$f":"I16+I18","v":0.15000000000000002},0.15000000000000002,0.15000000000000002,0.15000000000000002,0.15000000000000002,0.15000000000000002]
[]
[null,null,"Ontario income tax ",null,{"$f":"0.12*0.5+0.115*0.5","v":0.11749999999999999},0.115,0.115,0.115,0.115,0.115,0.115,0.115,0.115,0.115]
[]
[null,null,"Combined federal and Ontario ",null,{"$f":"E19+E21","v":0.28250000000000003},{"$f":"F19+F21","v":0.26500000000000001},{"$f":"G19+G21","v":0.26500000000000001},{"$f":"H19+H21","v":0.26500000000000001},{"$f":"I19+I21","v":0.26500000000000001},0.26500000000000001,0.26500000000000001,0.26500000000000001,0.26500000000000001,0.26500000000000001]
[]
[null,null,"Federal & Ontario Small Business"]
[null,null,"Federal small business threshold",null,500000,500000,500000,500000,500000,500000,500000,500000,500000,500000]
[null,null,"Ontario Small Business Threshold",null,500000,500000,500000,500000,500000,500000,500000,500000,500000,500000]
[]
[null,null,"Federal small business rate",null,0.11,0.11,0.11,0.11,0.11,0.11,0.11,0.11,0.11,0.11]
[]
[null,null,"Ontario small business rate",null,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]

{"sheet":"C. Sch 8 Hist","index":4,"n_rows":44,"n_cols":7,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,2,9,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 8 - Historical Year"]
[]
[null,null,"Class","Class Description","UCC End of Year Historic per tax returns","Less: Non-Distribution Portion","UCC Regulated Historic Year"]
[null,null,1,"Distribution System - post 1987",380866553,null,{"$f":"+E12-F12","v":380866553}]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",null,null,{"$f":"+E13-F13","v":0}]
[null,null,2,"Distribution System - pre 1988",47884706,null,{"$f":"+E14-F14","v":47884706}]
[null,null,8,"General Office/Stores Equip",37366014,null,37366014]
[null,null,10,"Computer Hardware/  Vehicles",4999488,null,4999488]
[null,null,10.1,"Certain Automobiles",null,null,0]
[null,null,12,"Computer Software",697008,null,697008]
[null,null,"13 1","Lease # 1",166462,null,166462]
[null,null,"13 2","Lease #2",3592709,null,3592709]
[null,null,"13 3","Lease # 3",486637,null,486637]
[null,null,"13 4","Lease # 4",940498,null,940498]
[null,null,14,"Franchise",null,null,0]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",365506,null,365506]
[null,null,42,"Fibre Optic Cable",null,null,{"$f":"+E25-F25","v":0}]
[null,null,43.1,"Certain Energy-Efficient Electrical Generating Equipment",null,null,0]
[null,null,43.2,"Certain Clean Energy Generation Equipment ",null,null,0]
[null,null,45,"Computers & Systems Software acq'd post Mar 22/04",36306,null,36306]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0]
[null,null,47,"Distribution System - post February 2005",325433485,null,325433485]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",2575472,null,2575472]
[null,null,52,"Computer Hardware and system software ",null,null,0]
[null,null,95,"CWIP",68314217,null,68314217]
[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",{"$f":"SUM(E12:E43)","v":873725061},{"$f":"SUM(F12:F43)","v":0},{"$f":"SUM(G12:G43)","v":873725061}]

{"sheet":"D. Schedule 10 CEC Hist","index":5,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[[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],[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],[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]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Historical Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,5784065]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year",null,null,null,46195]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":46195},null,"x 3/4 =",{"$f":"3/4*G16","v":34646.25}]
[]
[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":34646.25},{"$f":"J20","v":34646.25}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G22","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K10,K20,K22)","v":5818711.25}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)"]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$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":5818711.25}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":5818711.25},"x 7% =",{"$f":"I38*0.07","v":407309.78750000003}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":5411401.4625000004}]

{"sheet":"E. Sch 13 Tax Reserves Hist","index":6,"n_rows":51,"n_cols":6,"rows_kept":51,"cut":false,"hidden":false,"merged":[[15,2,15,5],[28,2,28,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical"]
[]
[null,null,"Continuity of Reserves"]
[]
[]
[null,null,"Description","Historical Balance as per tax returns","Non-Distribution Eliminations","Utility Only"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",null,null,{"$f":"D15-E15","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",null,null,{"$f":"D17-E17","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",null,null,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",null,null,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",null,null,0]
[null,null,"Other tax reserves",null,null,0]
[null,null,"Employee future benefits",null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total",{"$f":"SUM(D17:D26)","v":0},{"$f":"SUM(E17:E26)","v":0},{"$f":"SUM(F17:F26)","v":0}]
[]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",null,null,{"$f":"D30-E30","v":0}]
[null,null,"General reserve for bad debts",null,null,0]
[null,null,"Accrued Employee Future Benefits:",null,null,0]
[null,null,"- Medical and Life Insurance",17362424,null,17362424]
[null,null,"-Short & Long-term Disability",null,null,0]
[null,null," -Accmulated Sick Leave",null,null,0]
[null,null,"- Termination Cost",null,null,0]
[null,null,"- Other Post-Employment Benefits",null,null,0]
[null,null,"Provision for Environmental Costs",null,null,0]
[null,null,"Restructuring Costs",null,null,0]
[null,null,"Accrued Contingent Litigation Costs",null,null,0]
[null,null,"Accrued Self-Insurance Costs",null,null,0]
[null,null,"Other Contingent Liabilities",null,null,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",69157,null,69157]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",null,null,0]
[null,null,"Other",null,null,0]
[null,null,"Bad debt general provision",1641878]
[null,null,"invetnory general provision",152286]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D30:D50)","v":19225745},{"$f":"SUM(E30:E50)","v":0},{"$f":"SUM(F30:F50)","v":17431581}]

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

{"sheet":"G. Adj. Taxable Income Historic","index":8,"n_rows":119,"n_cols":7,"rows_kept":119,"cut":false,"hidden":false,"merged":[[111,2,111,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Adjusted Taxable Income - Historic Year"]
[]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","A",13947478,null,{"$f":"+E12-F12","v":13947478}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,null,{"$f":"+E14-F14","v":0}]
[null,null,"Amortization of tangible assets",104,37252358,null,37252358]
[null,null,"Amortization of intangible assets",106,3301540,null,3301540]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,null,null,0]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108,null,null,0]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109,null,null,0]
[null,null,"Loss in equity of subsidiaries and affiliates",110,null,null,0]
[null,null,"Loss on disposal of assets ",111,null,null,0]
[null,null,"Charitable donations",112,419695,null,419695]
[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",118,1132172,null,1132172]
[null,null,"Capitalized interest",119,null,null,0]
[null,null,"Non-deductible club dues and fees",120,46294,null,46294]
[null,null,"Non-deductible meals and entertainment expense",121,125519,null,125519]
[null,null,"Non-deductible automobile expenses",122,10637,null,10637]
[null,null,"Non-deductible life insurance premiums",123,null,null,0]
[null,null,"Non-deductible company pension plans",124,null,null,0]
[null,null,"Tax reserves deducted in prior year",125,null,null,0]
[null,null,"Reserves from financial statements- balance at end of year",126,19225745,null,19225745]
[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",208,41093,null,41093]
[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,"Retail settlement variances charged to income",294,13937654,null,13937654]
[null,null,"Income tax provision",295,804143,null,{"$f":"+E55-F55","v":804143}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,null,0]
[null,null,"Prior Year Investment Tax Credits received",null,5398,null,5398]
[null,null,"Derecognition of assets expense ",null,2078248,null,2078248]
[null,null,"Ontario Specific Tax Credits - Co-op",null,201000,null,201000]
[null,null,"Ontario Specific Tax Credits - Apprenticeship",null,295014,null,295014]
[null,null,"imputed interest on lease capitalized for accounting",null,1134547,null,1134547]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Additions",null,{"$f":"SUM(E13:E70)","v":80011057},{"$f":"SUM(F13:F70)","v":0},{"$f":"SUM(G13:G70)","v":80011057}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,46182,null,{"$f":"+E74-F74","v":46182}]
[null,null,"Dividends not taxable under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,61263323,null,61263323]
[null,null,"Terminal loss from Schedule 8",404,null,null,0]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,407310,null,407310]
[null,null,"Allowable business investment loss",406,null,null,0]
[null,null,"Deferred and prepaid expenses",409,null,null,0]
[null,null,"Scientific research expenses claimed in year",411,1874370,null,1874370]
[null,null,"Tax reserves claimed in current year",413,null,null,0]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"19317373+1344093+127886","v":20789352},null,20789352]
[null,null,"Contributions to deferred income plans",416,null,null,0]
[null,null,"Book income of joint venture or partnership",305,-462672,null,-462672]
[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",390,1450713,null,1450713]
[null,null,"Capital Lease Payments",391,1429911,null,1429911]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,null,null,0]
[null,null,null,393,null,null,0]
[null,null,null,394,null,null,0]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,null,null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,null,0]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,563628,null,563628]
[null,null,"Deduction of amortization of deferred revenue",null,2453587,null,2453587]
[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,{"$f":"SUM(E74:E108)","v":89815704},{"$f":"SUM(F74:F108)","v":0},{"$f":"SUM(G74:G108)","v":89815704}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E71-E109","v":4142831},{"$f":"+F12+F71-F109","v":0},{"$f":"+G12+G71-G109","v":4142831}]
[]
[null,null,"Charitable donations from Schedule 2",311,186000,null,{"$f":"+E113-F113","v":186000}]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,null,null,{"$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":3956831},{"$f":"+F111-SUM(F113:F117)","v":0},{"$f":"+G111-SUM(G113:G117)","v":3956831}]

{"sheet":"H. PILs,Tax Provision Historic","index":9,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5],[7,2,7,5]]}
[]
[]
[]
[]
[]
[]
[null,null,"PILs Tax Provision - Historic Year"]
[null,null,"Note: Input the actual information from the tax returns for the historic year. ",null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'G. Adj. Taxable Income Historic'!G119","v":3956831},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",0.115,"B",{"$f":"+I10*E13","v":455035.565},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!H27,'B. Tax Rates & Exemptions'!H27*4/12,0)","v":166666.66666666666},"D"]
[null,null,null,"Rate reduction (negative)",-7.0000000000000007E-2,"E",{"$f":"+E15*E16*4/12","v":-3888.8888888888891},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":451146.67611111113}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I10>0,I20/I10,0)","v":0.11401717083977332},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,0.15,"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26401717083977333},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":1044671.3261111111},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,605593,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"201000+295014","v":496014},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":1101607},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historic Year",null,null,null,null,null,{"$f":"+I28-I32","v":-56935.673888888909},"R = N - Q"]

{"sheet":"I. Schedule 8 CCA Bridge Year","index":10,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 8 CCA - Bridge Year"]
[]
[null,null,"Class","Class Description","UCC Regulated Historic Year","Additions","Disposals (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Bridge Year CCA","UCC End of Bridge Year"]
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[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C14), \"\", 'C. Sch 8 Hist'!C14)","v":2},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D14), \"\", 'C. Sch 8 Hist'!D14)","v":"Distribution System - pre 1988"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E14), \"\", 'C. Sch 8 Hist'!G14)","v":47884706},null,null,47884706,0,47884706,0.06,2873082.36,45011623.640000001]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C15), \"\", 'C. Sch 8 Hist'!C15)","v":8},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D15), \"\", 'C. Sch 8 Hist'!D15)","v":"General Office/Stores Equip"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E15), \"\", 'C. Sch 8 Hist'!G15)","v":37366014},1554000,null,38920014,777000,38143014,0.2,7628602.8000000007,31291411.199999999]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C16), \"\", 'C. Sch 8 Hist'!C16)","v":10},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D16), \"\", 'C. Sch 8 Hist'!D16)","v":"Computer Hardware/  Vehicles"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E16), \"\", 'C. Sch 8 Hist'!G16)","v":4999488},2263000,null,7262488,1131500,6130988,0.3,1839296.4,5423191.5999999996]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C17), \"\", 'C. Sch 8 Hist'!C17)","v":10.1},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D17), \"\", 'C. Sch 8 Hist'!D17)","v":"Certain Automobiles"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E17), \"\", 'C. Sch 8 Hist'!G17)","v":""},null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C18), \"\", 'C. Sch 8 Hist'!C18)","v":12},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D18), \"\", 'C. Sch 8 Hist'!D18)","v":"Computer Software"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E18), \"\", 'C. Sch 8 Hist'!G18)","v":697008},50245800,null,50942808,25122900,25819908,1,{"$f":"IF(+J16<0,+J16,+J16*K16)","v":25819908},{"$f":"MAX(0,+H16-L16)","v":25122900}]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C19), \"\", 'C. Sch 8 Hist'!C19)","v":"13 1"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D19), \"\", 'C. Sch 8 Hist'!D19)","v":"Lease # 1"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E19), \"\", 'C. Sch 8 Hist'!G19)","v":166462},null,null,166462,0,166462,null,9727,156735]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C20), \"\", 'C. Sch 8 Hist'!C20)","v":"13 2"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D20), \"\", 'C. Sch 8 Hist'!D20)","v":"Lease #2"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E20), \"\", 'C. Sch 8 Hist'!G20)","v":3592709},null,null,3592709,0,3592709,null,256622,3336087]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C21), \"\", 'C. Sch 8 Hist'!C21)","v":"13 3"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D21), \"\", 'C. Sch 8 Hist'!D21)","v":"Lease # 3"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E21), \"\", 'C. Sch 8 Hist'!G21)","v":486637},null,null,486637,0,486637,null,31395,455242]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C22), \"\", 'C. Sch 8 Hist'!C22)","v":"13 4"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D22), \"\", 'C. Sch 8 Hist'!D22)","v":"Lease # 4"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E22), \"\", 'C. Sch 8 Hist'!G22)","v":940498},null,null,940498,0,940498,null,36882,903616]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C23), \"\", 'C. Sch 8 Hist'!C23)","v":14},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D23), \"\", 'C. Sch 8 Hist'!D23)","v":"Franchise"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E23), \"\", 'C. Sch 8 Hist'!G23)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C24), \"\", 'C. Sch 8 Hist'!C24)","v":17},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D24), \"\", 'C. Sch 8 Hist'!D24)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E24), \"\", 'C. Sch 8 Hist'!G24)","v":365506},null,null,365506,0,365506,0.08,{"$f":"IF(+J22<0,+J22,+J22*K22)","v":29240.48},336265.52]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C25), \"\", 'C. Sch 8 Hist'!C25)","v":42},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D25), \"\", 'C. Sch 8 Hist'!D25)","v":"Fibre Optic Cable"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E25), \"\", 'C. Sch 8 Hist'!G25)","v":""},null,null,0,0,0,0.12,{"$f":"IF(+J23<0,+J23,+J23*K23)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C26), \"\", 'C. Sch 8 Hist'!C26)","v":43.1},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D26), \"\", 'C. Sch 8 Hist'!D26)","v":"Certain Energy-Efficient Electrical Generating Equipment"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E26), \"\", 'C. Sch 8 Hist'!G26)","v":""},null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C27), \"\", 'C. Sch 8 Hist'!C27)","v":43.2},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D27), \"\", 'C. Sch 8 Hist'!D27)","v":"Certain Clean Energy Generation Equipment "},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E27), \"\", 'C. Sch 8 Hist'!G27)","v":""},null,null,0,0,0,0.5,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C28), \"\", 'C. Sch 8 Hist'!C28)","v":45},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D28), \"\", 'C. Sch 8 Hist'!D28)","v":"Computers & Systems Software acq'd post Mar 22/04"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E28), \"\", 'C. Sch 8 Hist'!G28)","v":36306},null,null,36306,0,36306,0.45,16337.7,19968.3]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C29), \"\", 'C. Sch 8 Hist'!C29)","v":46},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D29), \"\", 'C. Sch 8 Hist'!D29)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E29), \"\", 'C. Sch 8 Hist'!G29)","v":""},null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C30), \"\", 'C. Sch 8 Hist'!C30)","v":47},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D30), \"\", 'C. Sch 8 Hist'!D30)","v":"Distribution System - post February 2005"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E30), \"\", 'C. Sch 8 Hist'!G30)","v":325433485},80283500,null,405716985,40141750,365575235,0.08,29246018.800000001,376470966.19999999]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C31), \"\", 'C. Sch 8 Hist'!C31)","v":50},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D31), \"\", 'C. Sch 8 Hist'!D31)","v":"Data Network Infrastructure Equipment - post Mar 2007"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E31), \"\", 'C. Sch 8 Hist'!G31)","v":2575472},2036000,null,4611472,1018000,3593472,0.55000000000000004,1976409.6,2635062.4]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C32), \"\", 'C. Sch 8 Hist'!C32)","v":52},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D32), \"\", 'C. Sch 8 Hist'!D32)","v":"Computer Hardware and system software "},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E32), \"\", 'C. Sch 8 Hist'!G32)","v":""},null,null,0,0,0,1,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C33), \"\", 'C. Sch 8 Hist'!C33)","v":95},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D33), \"\", 'C. Sch 8 Hist'!D33)","v":"CWIP"},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E33), \"\", 'C. Sch 8 Hist'!G33)","v":68314217},null,null,68314217,0,68314217,null,0,68314217]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C34), \"\", 'C. Sch 8 Hist'!C34)","v":""},"Land",{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E34), \"\", 'C. Sch 8 Hist'!G34)","v":""},1125000,null,1125000,562500,562500,null,0,1125000]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C35), \"\", 'C. Sch 8 Hist'!C35)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D35), \"\", 'C. Sch 8 Hist'!D35)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E35), \"\", 'C. Sch 8 Hist'!G35)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C36), \"\", 'C. Sch 8 Hist'!C36)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D36), \"\", 'C. Sch 8 Hist'!D36)","v":""},null,null,null,{"$f":"MAX((SUM(E34:G34)),0)","v":0},0,{"$f":"+H34-I34","v":0},null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C37), \"\", 'C. Sch 8 Hist'!C37)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D37), \"\", 'C. Sch 8 Hist'!D37)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E37), \"\", 'C. Sch 8 Hist'!G37)","v":""},null,null,{"$f":"MAX((SUM(E35:G35)),0)","v":0},0,{"$f":"+H35-I35","v":0},null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C38), \"\", 'C. Sch 8 Hist'!C38)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D38), \"\", 'C. Sch 8 Hist'!D38)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E38), \"\", 'C. Sch 8 Hist'!G38)","v":""},null,null,{"$f":"MAX((SUM(E36:G36)),0)","v":0},0,{"$f":"+H36-I36","v":0},null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C39), \"\", 'C. Sch 8 Hist'!C39)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D39), \"\", 'C. Sch 8 Hist'!D39)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E39), \"\", 'C. Sch 8 Hist'!G39)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C40), \"\", 'C. Sch 8 Hist'!C40)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D40), \"\", 'C. Sch 8 Hist'!D40)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E40), \"\", 'C. Sch 8 Hist'!G40)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C41), \"\", 'C. Sch 8 Hist'!C41)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D41), \"\", 'C. Sch 8 Hist'!D41)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E41), \"\", 'C. Sch 8 Hist'!G41)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C42), \"\", 'C. Sch 8 Hist'!C42)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D42), \"\", 'C. Sch 8 Hist'!D42)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E42), \"\", 'C. Sch 8 Hist'!G42)","v":""},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('C. Sch 8 Hist'!C43), \"\", 'C. Sch 8 Hist'!C43)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!D43), \"\", 'C. Sch 8 Hist'!D43)","v":""},{"$f":"IF(ISBLANK('C. Sch 8 Hist'!E43), \"\", 'C. Sch 8 Hist'!G43)","v":""},null,null,0,0,0,null,0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E10:E41)","v":873725061},141479300,0,1015204361,70739650,944464711,null,{"$f":"SUM(L10:L41)","v":85077624.25999999},{"$f":"SUM(M10:M41)","v":930126736.73999989}]

{"sheet":"J. Schedule 10 CEC Bridge Year","index":11,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[[11,2,11,5],[11,6,11,7],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[9,2,9,5],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,15,7],[17,2,17,5],[17,6,18,7],[17,8,18,8],[17,9,18,9],[18,2,18,5],[19,2,19,5],[21,2,21,5],[21,6,21,7],[31,2,31,5],[32,6,32,7],[23,6,23,7],[27,2,27,5],[27,6,28,7],[28,2,28,5],[30,2,30,5],[30,6,30,7]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Bridge Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,{"$f":"'D. Schedule 10 CEC Hist'!K40","v":5411401.4625000004}]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year",null,null,null,33000]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":33000},null,"x 3/4 =",{"$f":"3/4*G16","v":24750}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$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,{"$f":"IF((J16-J18)<0,0,J16-J18)","v":24750},{"$f":"J20","v":24750}]
[]
[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":5436151.4625000004}]
[]
[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,{"$f":"K24-K33","v":5436151.4625000004}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":5436151.4625000004},"x 7% =",{"$f":"I38*0.07","v":380530.60237500007}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":5055620.8601250006}]

{"sheet":"K. Sch 13 Tax Reserves Bridge","index":12,"n_rows":44,"n_cols":11,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,6,9,7],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Bridge Year"]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Bridge Year Adjustments"]
[null,null,"Description","Historic Utility Only","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance","Additions","Disposals"," Balance for Bridge Year","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F15","v":0},null,{"$f":"SUM(D13:E13)","v":0},null,null,{"$f":"F13+G13-H13","v":0},{"$f":"+I13-F13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F17","v":0},null,{"$f":"SUM(D15:E15)","v":0},null,null,{"$f":"F15+G15-H15","v":0},{"$f":"+I15-F15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F18","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F19","v":0},null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F20","v":0},null,0,null,null,0,0]
[null,null,"Other tax reserves",{"$f":"'E. Sch 13 Tax Reserves Hist'!F21","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F25","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F26","v":0},null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D15:D21)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F30","v":0},null,{"$f":"SUM(D25:E25)","v":0},null,null,{"$f":"F25+G25-H25","v":0},{"$f":"+I25-F25","v":0}]
[null,null,"General reserve for bad debts",{"$f":"'E. Sch 13 Tax Reserves Hist'!F31","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",{"$f":"'E. Sch 13 Tax Reserves Hist'!F32","v":0},null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",{"$f":"'E. Sch 13 Tax Reserves Hist'!F33","v":17362424},null,17362424,2423419,null,19785843,2423419]
[null,null,"-Short & Long-term Disability",{"$f":"'E. Sch 13 Tax Reserves Hist'!F34","v":0},null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",{"$f":"'E. Sch 13 Tax Reserves Hist'!F35","v":0},null,0,null,null,0,0]
[null,null,"- Termination Cost",{"$f":"'E. Sch 13 Tax Reserves Hist'!F36","v":0},null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",{"$f":"'E. Sch 13 Tax Reserves Hist'!F37","v":0},null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F38","v":0},null,0,null,null,0,0]
[null,null,"Restructuring Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F39","v":0},null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F40","v":0},null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",{"$f":"'E. Sch 13 Tax Reserves Hist'!F41","v":0},null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",{"$f":"'E. Sch 13 Tax Reserves Hist'!F42","v":0},null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F43","v":69157},null,69157,null,null,69157,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",{"$f":"'E. Sch 13 Tax Reserves Hist'!F44","v":0},null,0,null,null,0,0]
[null,null,"Other",{"$f":"'E. Sch 13 Tax Reserves Hist'!F45","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F49","v":0},null,{"$f":"SUM(D41:E41)","v":0},null,null,0,{"$f":"+I41-F41","v":0}]
[null,null,null,{"$f":"'E. Sch 13 Tax Reserves Hist'!F50","v":0},null,{"$f":"SUM(D42:E42)","v":0},null,null,0,{"$f":"+I42-F42","v":0}]
[null,null,"Total ",{"$f":"SUM(D25:D42)","v":17431581},{"$f":"SUM(E25:E42)","v":0},17431581,2423419,0,19855000,2423419,0]
[null,null,null,0]

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

{"sheet":"M. Adj. Taxable Income Bridge","index":14,"n_rows":114,"n_cols":5,"rows_kept":114,"cut":false,"hidden":false,"merged":[[68,2,68,4],[45,2,45,4],[112,2,112,4],[8,2,8,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[9,2,9,4]]}
[]
[]
[]
[]
[null,"Adjusted Taxable Income - Bridge Year"]
[]
[null,null,null,"T2S1 line #","Total for Regulated Utility"]
[null,null,"Income before PILs/Taxes","A",34976530]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets",104,42664000]
[null,null,"Amortization of intangible assets",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations",112,300000]
[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",120,50700]
[null,null,"Non-deductible meals and entertainment expense",121,119600]
[null,null,"Non-deductible automobile expenses",122,10800]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves deducted in prior year",125,{"$f":"'K. Sch 13 Tax Reserves Bridge'!F22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I43","v":19855000}]
[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",208,41100]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[null,null,"Ontario Tax Credits - Co-op",null,205000]
[null,null,"Ontario Tax Credits - Apprentice",null,300900]
[null,null,"Interest expense - leased building",null,1114500]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,{"$f":"SUM(E10:E67)","v":64661600}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,61000]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"'I. Schedule 8 CCA Bridge Year'!L42","v":85077624.25999999}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,{"$f":"'J. Schedule 10 CEC Bridge Year'!K38","v":380530.60237500007}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411,1407863]
[null,null,"Tax reserves claimed in current year",413,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"'K. Sch 13 Tax Reserves Bridge'!F43","v":17431581}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391,1429900]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,"reserves - correction (fix later)",393,{"$f":"19819100-17431581","v":2387519}]
[null,null,null,394]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,465500]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E70:E104)","v":108641517.86237499}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E8+E68-E105","v":-9003387.8623749912}]
[null,null,"Charitable donations from Schedule 2",311,300000]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E107-SUM(E108:E112)","v":-9303387.8623749912}]

{"sheet":"N. PILs,Tax Provision Bridge","index":15,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5]]}
[]
[]
[]
[]
[]
[null,"PILS Tax Provision - Bridge Year"]
[]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'M. Adj. Taxable Income Bridge'!E114","v":-9303387.8623749912},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",0.115,"B",{"$f":"IF(I10>0,I10*E13,0)","v":0},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!I27,'B. Tax Rates & Exemptions'!I27,0)","v":0},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!I21-'B. Tax Rates & Exemptions'!I31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":0},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,0.115,"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,0.15,"L"]
[null,null,null,"Combined tax rate",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":-2465397.7835293729},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,605593,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"205000+300900","v":505900},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":1111493},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Bridge Year",null,null,null,null,null,{"$f":"+I28-I32","v":-3576890.7835293729},"R = N - Q"]
[]
[null,null,"Grossed up income tax",null,null,null,null,null,{"$f":"1/(1-I25)*I34","v":-4866518.0728290789}]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of Bridge year PILs income tax expense and should not be used for Test year revenue requirement calculations."]

{"sheet":"O. Schedule 8 CCA Test Year  ","index":16,"n_rows":195,"n_cols":13,"rows_kept":195,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[null,"Schedule 8 CCA - Test Year 1 (2016)"]
[]
[]
[null,null,"Class","Class Description","UCC Test Year 1 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 1 CCA","UCC End of Test Year 1"]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C10), \"\", 'I. Schedule 8 CCA Bridge Year'!C10)","v":1},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D10), \"\", 'I. Schedule 8 CCA Bridge Year'!D10)","v":"Distribution System - post 1987"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M10), \"\", 'I. Schedule 8 CCA Bridge Year'!M10)","v":369524450.88},474000,null,{"$f":"MAX((SUM(E11:G11)),0)","v":369998450.88},{"$f":"IF((F11+G11)<=0, 0,(F11+G11)*0.5)","v":237000},{"$f":"+H11-I11","v":369761450.88},{"$f":"'I. Schedule 8 CCA Bridge Year'!K10","v":0.04},{"$f":"IF(+J11<0,+J11,+J11*K11)","v":14790458.0352},{"$f":"MAX(0,+H11-L11)","v":355207992.8448}]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C11), \"\", 'I. Schedule 8 CCA Bridge Year'!C11)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D11), \"\", 'I. Schedule 8 CCA Bridge Year'!D11)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M11), \"\", 'I. Schedule 8 CCA Bridge Year'!M11)","v":0},null,null,0,{"$f":"IF((F12+G12)<=0, 0,(F12+G12)*0.5)","v":0},0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K11","v":0.06},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C12), \"\", 'I. Schedule 8 CCA Bridge Year'!C12)","v":2},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D12), \"\", 'I. Schedule 8 CCA Bridge Year'!D12)","v":"Distribution System - pre 1988"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M12), \"\", 'I. Schedule 8 CCA Bridge Year'!M12)","v":45011623.640000001},null,null,45011623.640000001,0,45011623.640000001,{"$f":"'I. Schedule 8 CCA Bridge Year'!K12","v":0.06},2700697.4183999998,42310926.221600004]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C13), \"\", 'I. Schedule 8 CCA Bridge Year'!C13)","v":8},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D13), \"\", 'I. Schedule 8 CCA Bridge Year'!D13)","v":"General Office/Stores Equip"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M13), \"\", 'I. Schedule 8 CCA Bridge Year'!M13)","v":31291411.199999999},759000,null,32050411.199999999,379500,31670911.199999999,{"$f":"'I. Schedule 8 CCA Bridge Year'!K13","v":0.2},6334182.2400000002,25716228.960000001]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C14), \"\", 'I. Schedule 8 CCA Bridge Year'!C14)","v":10},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D14), \"\", 'I. Schedule 8 CCA Bridge Year'!D14)","v":"Computer Hardware/  Vehicles"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M14), \"\", 'I. Schedule 8 CCA Bridge Year'!M14)","v":5423191.5999999996},3124000,null,8547191.5999999996,1562000,6985191.5999999996,{"$f":"'I. Schedule 8 CCA Bridge Year'!K14","v":0.3},2095557.4799999997,6451634.1200000001]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C15), \"\", 'I. Schedule 8 CCA Bridge Year'!C15)","v":10.1},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D15), \"\", 'I. Schedule 8 CCA Bridge Year'!D15)","v":"Certain Automobiles"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M15), \"\", 'I. Schedule 8 CCA Bridge Year'!M15)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K15","v":0.3},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C16), \"\", 'I. Schedule 8 CCA Bridge Year'!C16)","v":12},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D16), \"\", 'I. Schedule 8 CCA Bridge Year'!D16)","v":"Computer Software"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M16), \"\", 'I. Schedule 8 CCA Bridge Year'!M16)","v":25122900},12299900,null,37422800,6149950,31272850,{"$f":"'I. Schedule 8 CCA Bridge Year'!K16","v":1},31272850,6149950]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C17), \"\", 'I. Schedule 8 CCA Bridge Year'!C17)","v":"13 1"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D17), \"\", 'I. Schedule 8 CCA Bridge Year'!D17)","v":"Lease # 1"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M17), \"\", 'I. Schedule 8 CCA Bridge Year'!M17)","v":156735},null,null,156735,0,156735,null,9727,147008]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C18), \"\", 'I. Schedule 8 CCA Bridge Year'!C18)","v":"13 2"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D18), \"\", 'I. Schedule 8 CCA Bridge Year'!D18)","v":"Lease #2"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M18), \"\", 'I. Schedule 8 CCA Bridge Year'!M18)","v":3336087},null,null,3336087,0,3336087,null,256622,3079465]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C19), \"\", 'I. Schedule 8 CCA Bridge Year'!C19)","v":"13 3"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D19), \"\", 'I. Schedule 8 CCA Bridge Year'!D19)","v":"Lease # 3"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M19), \"\", 'I. Schedule 8 CCA Bridge Year'!M19)","v":455242},null,null,455242,0,455242,null,31395,423847]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C20), \"\", 'I. Schedule 8 CCA Bridge Year'!C20)","v":"13 4"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D20), \"\", 'I. Schedule 8 CCA Bridge Year'!D20)","v":"Lease # 4"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M20), \"\", 'I. Schedule 8 CCA Bridge Year'!M20)","v":903616},null,null,903616,0,903616,null,36882,866734]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C21), \"\", 'I. Schedule 8 CCA Bridge Year'!C21)","v":14},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D21), \"\", 'I. Schedule 8 CCA Bridge Year'!D21)","v":"Franchise"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M21), \"\", 'I. Schedule 8 CCA Bridge Year'!M21)","v":0},null,null,0,0,0,null,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C22), \"\", 'I. Schedule 8 CCA Bridge Year'!C22)","v":17},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D22), \"\", 'I. Schedule 8 CCA Bridge Year'!D22)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M22), \"\", 'I. Schedule 8 CCA Bridge Year'!M22)","v":336265.52},null,null,336265.52,0,336265.52,{"$f":"'I. Schedule 8 CCA Bridge Year'!K22","v":0.08},26901.241600000001,309364.27840000001]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C23), \"\", 'I. Schedule 8 CCA Bridge Year'!C23)","v":42},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D23), \"\", 'I. Schedule 8 CCA Bridge Year'!D23)","v":"Fibre Optic Cable"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M23), \"\", 'I. Schedule 8 CCA Bridge Year'!M23)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K23","v":0.12},{"$f":"IF(+J24<0,+J24,+J24*K24)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C24), \"\", 'I. Schedule 8 CCA Bridge Year'!C24)","v":43.1},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D24), \"\", 'I. Schedule 8 CCA Bridge Year'!D24)","v":"Certain Energy-Efficient Electrical Generating Equipment"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M24), \"\", 'I. Schedule 8 CCA Bridge Year'!M24)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K24","v":0.3},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C25), \"\", 'I. Schedule 8 CCA Bridge Year'!C25)","v":43.2},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D25), \"\", 'I. Schedule 8 CCA Bridge Year'!D25)","v":"Certain Clean Energy Generation Equipment "},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M25), \"\", 'I. Schedule 8 CCA Bridge Year'!M25)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K25","v":0.5},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C26), \"\", 'I. Schedule 8 CCA Bridge Year'!C26)","v":45},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D26), \"\", 'I. Schedule 8 CCA Bridge Year'!D26)","v":"Computers & Systems Software acq'd post Mar 22/04"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M26), \"\", 'I. Schedule 8 CCA Bridge Year'!M26)","v":19968.3},null,null,19968.3,0,19968.3,{"$f":"'I. Schedule 8 CCA Bridge Year'!K26","v":0.45},8985.7350000000006,10982.564999999999]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C27), \"\", 'I. Schedule 8 CCA Bridge Year'!C27)","v":46},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D27), \"\", 'I. Schedule 8 CCA Bridge Year'!D27)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M27), \"\", 'I. Schedule 8 CCA Bridge Year'!M27)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K27","v":0.3},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C28), \"\", 'I. Schedule 8 CCA Bridge Year'!C28)","v":47},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D28), \"\", 'I. Schedule 8 CCA Bridge Year'!D28)","v":"Distribution System - post February 2005"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M28), \"\", 'I. Schedule 8 CCA Bridge Year'!M28)","v":376470966.19999999},97253300,null,473724266.19999999,48626650,425097616.19999999,{"$f":"'I. Schedule 8 CCA Bridge Year'!K28","v":0.08},34007809.295999996,439716456.90399998]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C29), \"\", 'I. Schedule 8 CCA Bridge Year'!C29)","v":50},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D29), \"\", 'I. Schedule 8 CCA Bridge Year'!D29)","v":"Data Network Infrastructure Equipment - post Mar 2007"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M29), \"\", 'I. Schedule 8 CCA Bridge Year'!M29)","v":2635062.4},2194000,null,4829062.4000000004,1097000,3732062.4000000004,{"$f":"'I. Schedule 8 CCA Bridge Year'!K29","v":0.55000000000000004},2052634.3200000003,2776428.08]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C30), \"\", 'I. Schedule 8 CCA Bridge Year'!C30)","v":52},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D30), \"\", 'I. Schedule 8 CCA Bridge Year'!D30)","v":"Computer Hardware and system software "},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M30), \"\", 'I. Schedule 8 CCA Bridge Year'!M30)","v":0},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K30","v":1},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C31), \"\", 'I. Schedule 8 CCA Bridge Year'!C31)","v":95},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D31), \"\", 'I. Schedule 8 CCA Bridge Year'!D31)","v":"CWIP"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!M31), \"\", 'I. Schedule 8 CCA Bridge Year'!M31)","v":68314217},null,null,68314217,0,68314217,{"$f":"'I. Schedule 8 CCA Bridge Year'!K31","v":0},0,68314217]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C32), \"\", 'I. Schedule 8 CCA Bridge Year'!C32)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D32), \"\", 'I. Schedule 8 CCA Bridge Year'!D32)","v":"Land"},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E32), \"\", 'I. Schedule 8 CCA Bridge Year'!E32)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K32","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C33), \"\", 'I. Schedule 8 CCA Bridge Year'!C33)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D33), \"\", 'I. Schedule 8 CCA Bridge Year'!D33)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E33), \"\", 'I. Schedule 8 CCA Bridge Year'!E33)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K33","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C34), \"\", 'I. Schedule 8 CCA Bridge Year'!C34)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D34), \"\", 'I. Schedule 8 CCA Bridge Year'!D34)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E34), \"\", 'I. Schedule 8 CCA Bridge Year'!E34)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K34","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C35), \"\", 'I. Schedule 8 CCA Bridge Year'!C35)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D35), \"\", 'I. Schedule 8 CCA Bridge Year'!D35)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E35), \"\", 'I. Schedule 8 CCA Bridge Year'!E35)","v":""},null,null,{"$f":"MAX((SUM(E36:G36)),0)","v":0},0,{"$f":"+H36-I36","v":0},{"$f":"'I. Schedule 8 CCA Bridge Year'!K35","v":0},{"$f":"IF(+J36<0,+J36,+J36*K36)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C36), \"\", 'I. Schedule 8 CCA Bridge Year'!C36)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D36), \"\", 'I. Schedule 8 CCA Bridge Year'!D36)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E36), \"\", 'I. Schedule 8 CCA Bridge Year'!E36)","v":""},null,null,{"$f":"MAX((SUM(E37:G37)),0)","v":0},0,{"$f":"+H37-I37","v":0},{"$f":"'I. Schedule 8 CCA Bridge Year'!K36","v":0},{"$f":"IF(+J37<0,+J37,+J37*K37)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C37), \"\", 'I. Schedule 8 CCA Bridge Year'!C37)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D37), \"\", 'I. Schedule 8 CCA Bridge Year'!D37)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E37), \"\", 'I. Schedule 8 CCA Bridge Year'!E37)","v":""},null,null,{"$f":"MAX((SUM(E38:G38)),0)","v":0},0,{"$f":"+H38-I38","v":0},{"$f":"'I. Schedule 8 CCA Bridge Year'!K37","v":0},{"$f":"IF(+J38<0,+J38,+J38*K38)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C38), \"\", 'I. Schedule 8 CCA Bridge Year'!C38)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D38), \"\", 'I. Schedule 8 CCA Bridge Year'!D38)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E38), \"\", 'I. Schedule 8 CCA Bridge Year'!E38)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K38","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C39), \"\", 'I. Schedule 8 CCA Bridge Year'!C39)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D39), \"\", 'I. Schedule 8 CCA Bridge Year'!D39)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E39), \"\", 'I. Schedule 8 CCA Bridge Year'!E39)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K39","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C40), \"\", 'I. Schedule 8 CCA Bridge Year'!C40)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D40), \"\", 'I. Schedule 8 CCA Bridge Year'!D40)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E40), \"\", 'I. Schedule 8 CCA Bridge Year'!E40)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K40","v":0},0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C41), \"\", 'I. Schedule 8 CCA Bridge Year'!C41)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D41), \"\", 'I. Schedule 8 CCA Bridge Year'!D41)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!E41), \"\", 'I. Schedule 8 CCA Bridge Year'!E41)","v":""},null,null,0,0,0,{"$f":"'I. Schedule 8 CCA Bridge Year'!K41","v":0},0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E11:E42)","v":929001736.73999989},116104200,0,1045105936.7399999,58052100,987053836.73999989,null,{"$f":"SUM(L11:L42)","v":93624701.766200006},{"$f":"SUM(M11:M42)","v":951481234.97380006}]
[]
[null,"Schedule 8 CCA - Test Year 2 (2017)"]
[]
[]
[null,null,"Class","Class Description","UCC Test Year 2 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 2 CCA","UCC End of Test Year 2"]
[null,null,{"$f":"C11","v":1},{"$f":"D11","v":"Distribution System - post 1987"},{"$f":"M11","v":355207992.8448},422000,null,{"$f":"MAX((SUM(E49:G49)),0)","v":355629992.8448},{"$f":"IF((F49+G49)<=0, 0,(F49+G49)*0.5)","v":211000},{"$f":"+H49-I49","v":355418992.8448},{"$f":"K11","v":0.04},{"$f":"IF(+J49<0,+J49,+J49*K49)","v":14216759.713792},{"$f":"MAX(0,+H49-L49)","v":341413233.13100797}]
[null,null,{"$f":"C12","v":"1 Enhanced"},"Non-residential Buildings Reg. 1100(1)(a.1) election ",{"$f":"M12","v":0},null,null,{"$f":"MAX((SUM(E50:G50)),0)","v":0},{"$f":"IF((F50+G50)<=0, 0,(F50+G50)*0.5)","v":0},0,{"$f":"K12","v":0.06},0,0]
[null,null,{"$f":"C13","v":2},"Distribution System - pre 1988",42310926.221600004,null,null,42310926.221600004,{"$f":"IF((F51+G51)<=0, 0,(F51+G51)*0.5)","v":0},42310926.221600004,0.06,2538655.5732960002,39772270.648304]
[null,null,{"$f":"C14","v":8},"General Office/Stores Equip",25716228.960000001,890000,null,26606228.960000001,445000,26161228.960000001,0.2,5232245.7920000004,21373983.168000001]
[null,null,{"$f":"C15","v":10},"Computer Hardware/  Vehicles",6451634.1200000001,2365000,null,8816634.120000001,1182500,7634134.120000001,0.3,2290240.236,6526393.8840000015]
[null,null,{"$f":"C16","v":10.1},"Certain Automobiles",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C17","v":12},"Computer Software",6149950,9123900,null,15273850,4561950,10711900,1,10711900,4561950]
[null,null,{"$f":"C18","v":"13 1"},"Lease # 1",147008,null,null,147008,0,147008,null,9727,137281]
[null,null,{"$f":"C19","v":"13 2"},"Lease #2",3079465,null,null,3079465,0,3079465,null,256622,2822843]
[null,null,{"$f":"C20","v":"13 3"},"Lease # 3",423847,null,null,423847,0,423847,null,31395,392452]
[null,null,{"$f":"C21","v":"13 4"},"Lease # 4",866734,null,null,866734,0,866734,null,36882,829852]
[null,null,{"$f":"C22","v":14},"Franchise",0,null,null,0,0,0,null,0,0]
[null,null,{"$f":"C23","v":17},"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",309364.27840000001,null,null,309364.27840000001,0,309364.27840000001,0.08,24749.142272000001,284615.13612799998]
[null,null,{"$f":"C24","v":42},"Fibre Optic Cable",0,null,null,0,0,0,0.12,0,0]
[null,null,{"$f":"C25","v":43.1},"Certain Energy-Efficient Electrical Generating Equipment",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C26","v":43.2},"Certain Clean Energy Generation Equipment ",0,null,null,0,0,0,0.5,0,0]
[null,null,{"$f":"C27","v":45},"Computers & Systems Software acq'd post Mar 22/04",10982.564999999999,null,null,10982.564999999999,0,10982.564999999999,0.45,4942.1542499999996,6040.4107499999991]
[null,null,{"$f":"C28","v":46},"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C29","v":47},"Distribution System - post February 2005",439716456.90399998,116609100,null,556325556.90400004,58304550,498021006.90400004,0.08,39841680.552320004,516483876.35168004]
[null,null,{"$f":"C30","v":50},"Data Network Infrastructure Equipment - post Mar 2007",2776428.08,2601000,null,5377428.0800000001,1300500,4076928.08,0.55000000000000004,2242310.4440000001,3135117.6359999999]
[null,null,{"$f":"C31","v":52},"Computer Hardware and system software ",0,null,null,0,0,0,1,0,0]
[null,null,{"$f":"C32","v":95},"CWIP",68314217,null,null,68314217,0,68314217,0,0,68314217]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C70), \"\", 'I. Schedule 8 CCA Bridge Year'!C70)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D70), \"\", 'I. Schedule 8 CCA Bridge Year'!D70)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C71), \"\", 'I. Schedule 8 CCA Bridge Year'!C71)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D71), \"\", 'I. Schedule 8 CCA Bridge Year'!D71)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C72), \"\", 'I. Schedule 8 CCA Bridge Year'!C72)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D72), \"\", 'I. Schedule 8 CCA Bridge Year'!D72)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C73), \"\", 'I. Schedule 8 CCA Bridge Year'!C73)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D73), \"\", 'I. Schedule 8 CCA Bridge Year'!D73)","v":""},0,null,null,{"$f":"MAX((SUM(E74:G74)),0)","v":0},0,{"$f":"+H74-I74","v":0},0,{"$f":"IF(+J74<0,+J74,+J74*K74)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C74), \"\", 'I. Schedule 8 CCA Bridge Year'!C74)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D74), \"\", 'I. Schedule 8 CCA Bridge Year'!D74)","v":""},0,null,null,{"$f":"MAX((SUM(E75:G75)),0)","v":0},0,{"$f":"+H75-I75","v":0},0,{"$f":"IF(+J75<0,+J75,+J75*K75)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C75), \"\", 'I. Schedule 8 CCA Bridge Year'!C75)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D75), \"\", 'I. Schedule 8 CCA Bridge Year'!D75)","v":""},0,null,null,{"$f":"MAX((SUM(E76:G76)),0)","v":0},0,{"$f":"+H76-I76","v":0},0,{"$f":"IF(+J76<0,+J76,+J76*K76)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C76), \"\", 'I. Schedule 8 CCA Bridge Year'!C76)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D76), \"\", 'I. Schedule 8 CCA Bridge Year'!D76)","v":""},0,null,null,{"$f":"MAX((SUM(E77:G77)),0)","v":0},0,{"$f":"+H77-I77","v":0},0,{"$f":"IF(+J77<0,+J77,+J77*K77)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C77), \"\", 'I. Schedule 8 CCA Bridge Year'!C77)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D77), \"\", 'I. Schedule 8 CCA Bridge Year'!D77)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C78), \"\", 'I. Schedule 8 CCA Bridge Year'!C78)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D78), \"\", 'I. Schedule 8 CCA Bridge Year'!D78)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C79), \"\", 'I. Schedule 8 CCA Bridge Year'!C79)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D79), \"\", 'I. Schedule 8 CCA Bridge Year'!D79)","v":""},0,null,null,0,0,0,{"$f":"K42","v":0},0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E49:E80)","v":951481234.97380006},132011000,0,1083492234.9738002,66005500,1017486734.9738001,null,{"$f":"SUM(L49:L80)","v":77438109.607930019},{"$f":"SUM(M49:M80)","v":1006054125.36587}]
[]
[null,"Schedule 8 CCA - Test Year 3 (2018)"]
[]
[]
[null,null,"Class","Class Description","UCC Test Year 3 Opening Balance","Additions","Disposals  (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Test Year 3 CCA","UCC End of Test Year 3"]
[null,null,{"$f":"C49","v":1},{"$f":"D49","v":"Distribution System - post 1987"},{"$f":"M49","v":341413233.13100797},563000,null,{"$f":"MAX((SUM(E87:G87)),0)","v":341976233.13100797},{"$f":"IF((F87+G87)<=0, 0,(F87+G87)*0.5)","v":281500},{"$f":"+H87-I87","v":341694733.13100797},{"$f":"K49","v":0.04},{"$f":"IF(+J87<0,+J87,+J87*K87)","v":13667789.32524032},{"$f":"MAX(0,+H87-L87)","v":328308443.80576766}]
[null,null,{"$f":"C50","v":"1 Enhanced"},"Non-residential Buildings Reg. 1100(1)(a.1) election ",{"$f":"M50","v":0},null,null,{"$f":"MAX((SUM(E88:G88)),0)","v":0},{"$f":"IF((F88+G88)<=0, 0,(F88+G88)*0.5)","v":0},0,{"$f":"K50","v":0.06},0,0]
[null,null,{"$f":"C51","v":2},"Distribution System - pre 1988",39772270.648304,null,null,{"$f":"MAX((SUM(E89:G89)),0)","v":39772270.648304},{"$f":"IF((F89+G89)<=0, 0,(F89+G89)*0.5)","v":0},39772270.648304,0.06,2386336.23889824,37385934.40940576]
[null,null,{"$f":"C52","v":8},"General Office/Stores Equip",21373983.168000001,925000,null,22298983.168000001,462500,21836483.168000001,0.2,4367296.6336000003,17931686.534400001]
[null,null,{"$f":"C53","v":10},"Computer Hardware/  Vehicles",6526393.8840000015,2910000,null,9436393.8840000015,1455000,7981393.8840000015,0.3,2394418.1652000002,7041975.7188000008]
[null,null,{"$f":"C54","v":10.1},"Certain Automobiles",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C55","v":12},"Computer Software",4561950,6254200,null,10816150,3127100,7689050,1,7689050,3127100]
[null,null,{"$f":"C56","v":"13 1"},"Lease # 1",137281,null,null,137281,0,137281,null,9727,127554]
[null,null,{"$f":"C57","v":"13 2"},"Lease #2",2822843,null,null,2822843,0,2822843,null,256622,2566221]
[null,null,{"$f":"C58","v":"13 3"},"Lease # 3",392452,null,null,392452,0,392452,null,31395,361057]
[null,null,{"$f":"C59","v":"13 4"},"Lease # 4",829852,null,null,829852,0,829852,null,36882,792970]
[null,null,{"$f":"C60","v":14},"Franchise",0,null,null,0,0,0,null,0,0]
[null,null,{"$f":"C61","v":17},"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",284615.13612799998,null,null,284615.13612799998,0,284615.13612799998,0.08,22769.21089024,261845.92523775998]
[null,null,{"$f":"C62","v":42},"Fibre Optic Cable",0,null,null,0,0,0,0.12,0,0]
[null,null,{"$f":"C63","v":43.1},"Certain Energy-Efficient Electrical Generating Equipment",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C64","v":43.2},"Certain Clean Energy Generation Equipment ",0,null,null,0,0,0,0.5,0,0]
[null,null,{"$f":"C65","v":45},"Computers & Systems Software acq'd post Mar 22/04",6040.4107499999991,null,null,6040.4107499999991,0,6040.4107499999991,0.45,2718.1848374999995,3322.2259124999996]
[null,null,{"$f":"C66","v":46},"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C67","v":47},"Distribution System - post February 2005",516483876.35168004,110141100,null,626624976.35168004,55070550,571554426.35168004,0.08,45724354.108134404,580900622.24354565]
[null,null,{"$f":"C68","v":50},"Data Network Infrastructure Equipment - post Mar 2007",3135117.6359999999,1355000,null,4490117.6359999999,677500,3812617.6359999999,0.55000000000000004,2096939.6998000001,2393177.9361999999]
[null,null,{"$f":"C69","v":52},"Computer Hardware and system software ",0,null,null,0,0,0,1,0,0]
[null,null,{"$f":"C70","v":95},"CWIP",68314217,null,null,68314217,0,68314217,0,0,68314217]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C108), \"\", 'I. Schedule 8 CCA Bridge Year'!C108)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D108), \"\", 'I. Schedule 8 CCA Bridge Year'!D108)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C109), \"\", 'I. Schedule 8 CCA Bridge Year'!C109)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D109), \"\", 'I. Schedule 8 CCA Bridge Year'!D109)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C110), \"\", 'I. Schedule 8 CCA Bridge Year'!C110)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D110), \"\", 'I. Schedule 8 CCA Bridge Year'!D110)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C111), \"\", 'I. Schedule 8 CCA Bridge Year'!C111)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D111), \"\", 'I. Schedule 8 CCA Bridge Year'!D111)","v":""},0,null,null,{"$f":"MAX((SUM(E112:G112)),0)","v":0},0,{"$f":"+H112-I112","v":0},0,{"$f":"IF(+J112<0,+J112,+J112*K112)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C112), \"\", 'I. Schedule 8 CCA Bridge Year'!C112)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D112), \"\", 'I. Schedule 8 CCA Bridge Year'!D112)","v":""},0,null,null,{"$f":"MAX((SUM(E113:G113)),0)","v":0},0,{"$f":"+H113-I113","v":0},0,{"$f":"IF(+J113<0,+J113,+J113*K113)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C113), \"\", 'I. Schedule 8 CCA Bridge Year'!C113)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D113), \"\", 'I. Schedule 8 CCA Bridge Year'!D113)","v":""},0,null,null,{"$f":"MAX((SUM(E114:G114)),0)","v":0},0,{"$f":"+H114-I114","v":0},0,{"$f":"IF(+J114<0,+J114,+J114*K114)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C114), \"\", 'I. Schedule 8 CCA Bridge Year'!C114)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D114), \"\", 'I. Schedule 8 CCA Bridge Year'!D114)","v":""},0,null,null,{"$f":"MAX((SUM(E115:G115)),0)","v":0},0,{"$f":"+H115-I115","v":0},0,{"$f":"IF(+J115<0,+J115,+J115*K115)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C115), \"\", 'I. Schedule 8 CCA Bridge Year'!C115)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D115), \"\", 'I. Schedule 8 CCA Bridge Year'!D115)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C116), \"\", 'I. Schedule 8 CCA Bridge Year'!C116)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D116), \"\", 'I. Schedule 8 CCA Bridge Year'!D116)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C117), \"\", 'I. Schedule 8 CCA Bridge Year'!C117)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D117), \"\", 'I. Schedule 8 CCA Bridge Year'!D117)","v":""},0,null,null,0,0,0,{"$f":"K80","v":0},0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E87:E118)","v":1006054125.36587},122148300,0,1128202425.36587,61074150,1067128275.36587,null,{"$f":"SUM(L87:L118)","v":78686297.566600695},{"$f":"SUM(M87:M118)","v":1049516127.7992693}]
[]
[null,"Schedule 8 CCA - Test Year 4 (2019)"]
[]
[]
[null,null,"Class","Class Description","UCC Test Year 4 Opening Balance","Additions","Disposals  (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Test Year 4 CCA","UCC End of Test Year 4"]
[null,null,{"$f":"C87","v":1},"Distribution System - post 1987",{"$f":"M87","v":328308443.80576766},554000,null,{"$f":"MAX((SUM(E125:G125)),0)","v":328862443.80576766},{"$f":"IF((F125+G125)<=0, 0,(F125+G125)*0.5)","v":277000},{"$f":"+H125-I125","v":328585443.80576766},{"$f":"K87","v":0.04},{"$f":"IF(+J125<0,+J125,+J125*K125)","v":13143417.752230706},{"$f":"MAX(0,+H125-L125)","v":315719026.05353695}]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",0,null,null,{"$f":"MAX((SUM(E126:G126)),0)","v":0},{"$f":"IF((F126+G126)<=0, 0,(F126+G126)*0.5)","v":0},0,0.06,0,0]
[null,null,2,"Distribution System - pre 1988",37385934.40940576,null,null,{"$f":"MAX((SUM(E127:G127)),0)","v":37385934.40940576},{"$f":"IF((F127+G127)<=0, 0,(F127+G127)*0.5)","v":0},37385934.40940576,0.06,2243156.0645643454,35142778.344841413]
[null,null,8,"General Office/Stores Equip",17931686.534400001,919000,null,18850686.534400001,459500,18391186.534400001,0.2,3678237.3068800005,15172449.22752]
[null,null,10,"Computer Hardware/  Vehicles",7041975.7188000008,3098000,null,10139975.718800001,1549000,8590975.7188000008,0.3,2577292.7156400001,7562683.0031600008]
[null,null,10.1,"Certain Automobiles",0,null,null,0,0,0,0.3,0,0]
[null,null,12,"Computer Software",3127100,7803700,null,10930800,3901850,7028950,1,7028950,3901850]
[null,null,"13 1","Lease # 1",127554,null,null,127554,0,127554,null,9727,117827]
[null,null,"13 2","Lease #2",2566221,null,null,2566221,0,2566221,null,256622,2309599]
[null,null,"13 3","Lease # 3",361057,null,null,361057,0,361057,null,31395,329662]
[null,null,"13 4","Lease # 4",792970,null,null,792970,0,792970,null,36882,756088]
[null,null,14,"Franchise",0,null,null,0,0,0,null,0,0]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",261845.92523775998,null,null,261845.92523775998,0,261845.92523775998,{"$f":"K99","v":0.08},20947.6740190208,240898.25121873917]
[null,null,42,"Fibre Optic Cable",0,null,null,0,0,0,0.12,0,0]
[null,null,43.1,"Certain Energy-Efficient Electrical Generating Equipment",0,null,null,0,0,0,0.3,0,0]
[null,null,43.2,"Certain Clean Energy Generation Equipment ",0,null,null,0,0,0,0.5,0,0]
[null,null,45,"Computers & Systems Software acq'd post Mar 22/04",3322.2259124999996,null,null,3322.2259124999996,0,3322.2259124999996,0.45,1495.0016606249999,1827.2242518749997]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",0,null,null,0,0,0,0.3,0,0]
[null,null,47,"Distribution System - post February 2005",580900622.24354565,117463000,null,698363622.24354565,58731500,639632122.24354565,0.08,51170569.779483654,647193052.46406198]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",2393177.9361999999,2310000,null,4703177.9362000003,1155000,3548177.9362000003,0.55000000000000004,1951497.8649100002,2751680.0712900003]
[null,null,52,"Computer Hardware and system software ",0,null,null,0,0,0,1,0,0]
[null,null,95,"CWIP",68314217,null,null,68314217,0,68314217,0,0,68314217]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C146), \"\", 'I. Schedule 8 CCA Bridge Year'!C146)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D146), \"\", 'I. Schedule 8 CCA Bridge Year'!D146)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C147), \"\", 'I. Schedule 8 CCA Bridge Year'!C147)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D147), \"\", 'I. Schedule 8 CCA Bridge Year'!D147)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C148), \"\", 'I. Schedule 8 CCA Bridge Year'!C148)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D148), \"\", 'I. Schedule 8 CCA Bridge Year'!D148)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C149), \"\", 'I. Schedule 8 CCA Bridge Year'!C149)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D149), \"\", 'I. Schedule 8 CCA Bridge Year'!D149)","v":""},0,null,null,{"$f":"MAX((SUM(E150:G150)),0)","v":0},0,{"$f":"+H150-I150","v":0},0,{"$f":"IF(+J150<0,+J150,+J150*K150)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C150), \"\", 'I. Schedule 8 CCA Bridge Year'!C150)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D150), \"\", 'I. Schedule 8 CCA Bridge Year'!D150)","v":""},0,null,null,{"$f":"MAX((SUM(E151:G151)),0)","v":0},0,{"$f":"+H151-I151","v":0},0,{"$f":"IF(+J151<0,+J151,+J151*K151)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C151), \"\", 'I. Schedule 8 CCA Bridge Year'!C151)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D151), \"\", 'I. Schedule 8 CCA Bridge Year'!D151)","v":""},0,null,null,{"$f":"MAX((SUM(E152:G152)),0)","v":0},0,{"$f":"+H152-I152","v":0},0,{"$f":"IF(+J152<0,+J152,+J152*K152)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C152), \"\", 'I. Schedule 8 CCA Bridge Year'!C152)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D152), \"\", 'I. Schedule 8 CCA Bridge Year'!D152)","v":""},0,null,null,{"$f":"MAX((SUM(E153:G153)),0)","v":0},0,{"$f":"+H153-I153","v":0},0,{"$f":"IF(+J153<0,+J153,+J153*K153)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C153), \"\", 'I. Schedule 8 CCA Bridge Year'!C153)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D153), \"\", 'I. Schedule 8 CCA Bridge Year'!D153)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C154), \"\", 'I. Schedule 8 CCA Bridge Year'!C154)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D154), \"\", 'I. Schedule 8 CCA Bridge Year'!D154)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C155), \"\", 'I. Schedule 8 CCA Bridge Year'!C155)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D155), \"\", 'I. Schedule 8 CCA Bridge Year'!D155)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E125:E156)","v":1049516127.7992693},132147700,0,1181663827.7992692,66073850,1115589977.7992692,null,{"$f":"SUM(L125:L156)","v":82150190.159388363},{"$f":"SUM(M125:M156)","v":1099513637.6398809}]
[]
[null,"Schedule 8 CCA - Test Year 5 (2020)"]
[]
[]
[null,null,"Class","Class Description","UCC Test Year 5 Opening Balance","Additions","Disposals  (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Test Year 5 CCA","UCC End of Test Year 5"]
[null,null,{"$f":"C125","v":1},{"$f":"D125","v":"Distribution System - post 1987"},{"$f":"M125","v":315719026.05353695},556000,null,{"$f":"MAX((SUM(E163:G163)),0)","v":316275026.05353695},{"$f":"IF((F163+G163)<=0, 0,(F163+G163)*0.5)","v":278000},{"$f":"+H163-I163","v":315997026.05353695},{"$f":"K125","v":0.04},{"$f":"IF(+J163<0,+J163,+J163*K163)","v":12639881.042141479},{"$f":"MAX(0,+H163-L163)","v":303635145.01139545}]
[null,null,{"$f":"C126","v":"1 Enhanced"},"Non-residential Buildings Reg. 1100(1)(a.1) election ",{"$f":"M126","v":0},null,null,{"$f":"MAX((SUM(E164:G164)),0)","v":0},{"$f":"IF((F164+G164)<=0, 0,(F164+G164)*0.5)","v":0},0,{"$f":"K126","v":0.06},0,0]
[null,null,{"$f":"C127","v":2},"Distribution System - pre 1988",35142778.344841413,null,null,{"$f":"MAX((SUM(E165:G165)),0)","v":35142778.344841413},{"$f":"IF((F165+G165)<=0, 0,(F165+G165)*0.5)","v":0},35142778.344841413,0.06,2108566.7006904846,33034211.644150928]
[null,null,{"$f":"C128","v":8},"General Office/Stores Equip",15172449.22752,1139000,null,16311449.22752,569500,15741949.22752,0.2,3148389.8455040003,13163059.382015999]
[null,null,{"$f":"C129","v":10},"Computer Hardware/  Vehicles",7562683.0031600008,2948000,null,10510683.00316,1474000,9036683.0031599998,0.3,2711004.9009479997,7799678.1022120006]
[null,null,{"$f":"C130","v":10.1},"Certain Automobiles",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C131","v":12},"Computer Software",3901850,8127900,null,12029750,4063950,7965800,1,7965800,4063950]
[null,null,{"$f":"C132","v":"13 1"},"Lease # 1",117827,null,null,117827,0,117827,null,9727,108100]
[null,null,{"$f":"C133","v":"13 2"},"Lease #2",2309599,null,null,2309599,0,2309599,null,256622,2052977]
[null,null,{"$f":"C134","v":"13 3"},"Lease # 3",329662,null,null,329662,0,329662,null,31395,298267]
[null,null,{"$f":"C135","v":"13 4"},"Lease # 4",756088,null,null,756088,0,756088,null,36882,719206]
[null,null,{"$f":"C136","v":14},"Franchise",0,null,null,0,0,0,null,0,0]
[null,null,{"$f":"C137","v":17},"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",240898.25121873917,null,null,240898.25121873917,0,240898.25121873917,0.08,19271.860097499135,221626.39112124004]
[null,null,{"$f":"C138","v":42},"Fibre Optic Cable",0,null,null,0,0,0,0.12,0,0]
[null,null,{"$f":"C139","v":43.1},"Certain Energy-Efficient Electrical Generating Equipment",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C140","v":43.2},"Certain Clean Energy Generation Equipment ",0,null,null,0,0,0,0.5,0,0]
[null,null,{"$f":"C141","v":45},"Computers & Systems Software acq'd post Mar 22/04",1827.2242518749997,null,null,1827.2242518749997,0,1827.2242518749997,0.45,822.25091334374986,1004.9733385312499]
[null,null,{"$f":"C142","v":46},"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",0,null,null,0,0,0,0.3,0,0]
[null,null,{"$f":"C143","v":47},"Distribution System - post February 2005",647193052.46406198,110105300,null,757298352.46406198,55052650,702245702.46406198,0.08,56179656.197124958,701118696.26693702]
[null,null,{"$f":"C144","v":50},"Data Network Infrastructure Equipment - post Mar 2007",2751680.0712900003,2531000,null,5282680.0712900003,1265500,4017180.0712900003,0.55000000000000004,2209449.0392095004,3073231.0320804999]
[null,null,{"$f":"C145","v":52},"Computer Hardware and system software ",0,null,null,0,0,0,1,0,0]
[null,null,{"$f":"C146","v":95},"CWIP",68314217,null,null,68314217,0,68314217,0,0,68314217]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C184), \"\", 'I. Schedule 8 CCA Bridge Year'!C184)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D184), \"\", 'I. Schedule 8 CCA Bridge Year'!D184)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C185), \"\", 'I. Schedule 8 CCA Bridge Year'!C185)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D185), \"\", 'I. Schedule 8 CCA Bridge Year'!D185)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C186), \"\", 'I. Schedule 8 CCA Bridge Year'!C186)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D186), \"\", 'I. Schedule 8 CCA Bridge Year'!D186)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C187), \"\", 'I. Schedule 8 CCA Bridge Year'!C187)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D187), \"\", 'I. Schedule 8 CCA Bridge Year'!D187)","v":""},0,null,null,{"$f":"MAX((SUM(E188:G188)),0)","v":0},0,{"$f":"+H188-I188","v":0},0,{"$f":"IF(+J188<0,+J188,+J188*K188)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C188), \"\", 'I. Schedule 8 CCA Bridge Year'!C188)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D188), \"\", 'I. Schedule 8 CCA Bridge Year'!D188)","v":""},0,null,null,{"$f":"MAX((SUM(E189:G189)),0)","v":0},0,{"$f":"+H189-I189","v":0},0,{"$f":"IF(+J189<0,+J189,+J189*K189)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C189), \"\", 'I. Schedule 8 CCA Bridge Year'!C189)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D189), \"\", 'I. Schedule 8 CCA Bridge Year'!D189)","v":""},0,null,null,{"$f":"MAX((SUM(E190:G190)),0)","v":0},0,{"$f":"+H190-I190","v":0},0,{"$f":"IF(+J190<0,+J190,+J190*K190)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C190), \"\", 'I. Schedule 8 CCA Bridge Year'!C190)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D190), \"\", 'I. Schedule 8 CCA Bridge Year'!D190)","v":""},0,null,null,{"$f":"MAX((SUM(E191:G191)),0)","v":0},0,{"$f":"+H191-I191","v":0},0,{"$f":"IF(+J191<0,+J191,+J191*K191)","v":0},0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C191), \"\", 'I. Schedule 8 CCA Bridge Year'!C191)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D191), \"\", 'I. Schedule 8 CCA Bridge Year'!D191)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C192), \"\", 'I. Schedule 8 CCA Bridge Year'!C192)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D192), \"\", 'I. Schedule 8 CCA Bridge Year'!D192)","v":""},0,null,null,0,0,0,0,0,0]
[null,null,{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!C193), \"\", 'I. Schedule 8 CCA Bridge Year'!C193)","v":""},{"$f":"IF(ISBLANK('I. Schedule 8 CCA Bridge Year'!D193), \"\", 'I. Schedule 8 CCA Bridge Year'!D193)","v":""},0,null,null,0,0,0,{"$f":"K156","v":0},0,0]
[null,null,null,"TOTAL",{"$f":"SUM(E163:E194)","v":1099513637.6398809},125407200,0,1224920837.6398809,62703600,1162217237.6398809,null,{"$f":"SUM(L163:L194)","v":87317467.836629257},{"$f":"SUM(M163:M194)","v":1137603369.8032517}]

{"sheet":"P. Schedule 10 CEC Test Year","index":17,"n_rows":39,"n_cols":35,"rows_kept":39,"cut":false,"hidden":false,"merged":[[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],[17,2,17,5],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,16,7],[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],[4,6,4,10],[15,9,16,9],[16,2,16,5],[19,18,19,19],[21,18,21,19],[25,18,26,19],[30,12,30,13],[9,18,9,19],[11,18,11,19],[13,18,13,19],[15,18,16,19],[28,18,28,19],[30,18,30,19],[15,15,16,15],[19,12,19,13],[21,12,21,13],[25,12,26,13],[28,12,28,13],[9,12,9,13],[19,30,19,31],[21,30,21,31],[25,30,26,31],[30,24,30,25],[9,30,9,31],[11,30,11,31],[13,30,13,31],[15,30,16,31],[28,30,28,31],[30,30,30,31],[15,27,16,27],[19,24,19,25],[21,24,21,25],[25,24,26,25],[28,24,28,25],[9,24,9,25],[4,12,4,16],[4,18,4,22],[4,24,4,28],[4,30,4,34],[15,32,16,32],[15,33,16,33],[11,24,11,25],[13,24,13,25],[15,24,16,25],[15,26,16,26],[15,20,16,20],[15,21,16,21],[11,12,11,13],[13,12,13,13],[15,12,16,13],[15,14,16,14]]}
[]
[]
[]
[]
[null,null,"Schedule 10 CEC ",null,null,null,"Test Year 1 (2016)",null,null,null,null,null,"Test Year 2 (2017)",null,null,null,null,null,"Test Year 3 (2018)",null,null,null,null,null,"Test Year 4 (2019)",null,null,null,null,null,"Test Year 5 (2020)"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,{"$f":"'J. Schedule 10 CEC Bridge Year'!K40","v":5055620.8601250006},null,null,null,null,null,{"$f":"K39","v":4725442.3999162503},null,null,null,null,null,{"$f":"Q39","v":4415586.4319221126},null,null,null,null,null,{"$f":"W39","v":4130907.8816875648},null,null,null,null,null,{"$f":"AC39","v":3866156.829969435}]
[]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year",null,null,null,34000,null,null,null,null,null,30000,null,null,null,null,null,35000,null,null,null,null,null,35000,null,null,null,null,null,36000]
[]
[null,null,"Other Adjustments",null,null,null,0,null,null,null,null,null,0,null,null,null,null,null,0,null,null,null,null,null,0,null,null,null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G10,G12)","v":34000},null,"x 3/4 =",{"$f":"3/4*G14","v":25500},null,null,{"$f":"SUM(M10,M12)","v":30000},null,"x 3/4 =",{"$f":"3/4*M14","v":22500},null,null,{"$f":"SUM(S10,S12)","v":35000},null,"x 3/4 =",{"$f":"3/4*S14","v":26250},null,null,{"$f":"SUM(Y10,Y12)","v":35000},null,"x 3/4 =",{"$f":"3/4*Y14","v":26250},null,null,{"$f":"SUM(AE10,AE12)","v":36000},null,"x 3/4 =",{"$f":"3/4*AE14","v":27000}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G16*0.5)<0, 0, G16*0.5)","v":0},null,null,0,null,"x 1/2 =",{"$f":"IF((M16*0.5)<0, 0, M16*0.5)","v":0},null,null,0,null,"x 1/2 =",{"$f":"IF((S16*0.5)<0, 0, S16*0.5)","v":0},null,null,0,null,"x 1/2 =",{"$f":"IF((Y16*0.5)<0, 0, Y16*0.5)","v":0},null,null,0,null,"x 1/2 =",{"$f":"IF((AE16*0.5)<0, 0, AE16*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,{"$f":"IF((J14-J16)<0,0,J14-J16)","v":25500},{"$f":"J18","v":25500},null,null,null,null,{"$f":"IF((P14-P16)<0,0,P14-P16)","v":22500},{"$f":"P18","v":22500},null,null,null,null,{"$f":"IF((V14-V16)<0,0,V14-V16)","v":26250},{"$f":"V18","v":26250},null,null,null,null,{"$f":"IF((AB14-AB16)<0,0,AB14-AB16)","v":26250},{"$f":"AB18","v":26250},null,null,null,null,{"$f":"IF((AH14-AH16)<0,0,AH14-AH16)","v":27000},{"$f":"AH18","v":27000}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G20","v":0},null,0,null,null,null,{"$f":"M20","v":0},null,0,null,null,null,{"$f":"S20","v":0},null,0,null,null,null,{"$f":"Y20","v":0},null,0,null,null,null,{"$f":"AE20","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K7,K18,K20)","v":5081120.8601250006},null,null,null,null,null,{"$f":"SUM(Q7,Q18,Q20)","v":4747942.3999162503},null,null,null,null,null,{"$f":"SUM(W7,W18,W20)","v":4441836.4319221126},null,null,null,null,null,{"$f":"SUM(AC7,AC18,AC20)","v":4157157.8816875648},null,null,null,null,null,{"$f":"SUM(AI7,AI18,AI20)","v":3893156.829969435}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)",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,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",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,null,null,null,"Subtotal",{"$f":"SUM(G29,G26)","v":0},null,"x 3/4 =",null,{"$f":"G31*3/4","v":0},null,{"$f":"SUM(M29,M26)","v":0},null,"x 3/4 =",null,{"$f":"M31*3/4","v":0},null,{"$f":"SUM(S29,S26)","v":0},null,"x 3/4 =",null,{"$f":"S31*3/4","v":0},null,{"$f":"SUM(Y29,Y26)","v":0},null,"x 3/4 =",null,{"$f":"Y31*3/4","v":0},null,{"$f":"SUM(AE29,AE26)","v":0},null,"x 3/4 =",null,{"$f":"AE31*3/4","v":0}]
[]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K22-K31","v":5081120.8601250006},null,null,null,null,null,{"$f":"Q22-Q31","v":4747942.3999162503},null,null,null,null,null,{"$f":"W22-W31","v":4441836.4319221126},null,null,null,null,null,{"$f":"AC22-AC31","v":4157157.8816875648},null,null,null,null,null,{"$f":"AI22-AI31","v":3893156.829969435}]
[]
[null,null,"Current Year Deduction (Carry Forward to Tab \"Test Year Taxable Income\")",null,null,null,null,null,{"$f":"K35","v":5081120.8601250006},"x 7% =",{"$f":"I37*0.07","v":355678.4602087501},null,null,null,{"$f":"Q35","v":4747942.3999162503},"x 7% =",{"$f":"O37*0.07","v":332355.96799413755},null,null,null,{"$f":"W35","v":4441836.4319221126},"x 7% =",{"$f":"U37*0.07","v":310928.55023454793},null,null,null,{"$f":"AC35","v":4157157.8816875648},"x 7% =",{"$f":"AA37*0.07","v":291001.05171812954},null,null,null,{"$f":"AI35","v":3893156.829969435},"x 7% =",{"$f":"AG37*0.07","v":272520.97809786047}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K35-K37","v":4725442.3999162503},null,null,null,null,null,{"$f":"Q35-Q37","v":4415586.4319221126},null,null,null,null,null,{"$f":"W35-W37","v":4130907.8816875648},null,null,null,null,null,{"$f":"AC35-AC37","v":3866156.829969435},null,null,null,null,null,{"$f":"AI35-AI37","v":3620635.8518715743}]

{"sheet":"Q Sch 13 Tax Reserve Test Year","index":18,"n_rows":195,"n_cols":11,"rows_kept":195,"cut":false,"hidden":false,"merged":[[47,6,47,7],[51,3,51,10],[13,3,13,10],[9,6,9,7],[1,2,1,8],[2,2,2,8],[3,2,3,8],[165,3,165,10],[85,6,85,7],[89,3,89,10],[123,6,123,7],[127,3,127,10],[161,6,161,7]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year 1 (2016)"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Test Year 1 Adjustments"]
[null,null,"Description","Bridge Year","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance","Additions","Disposals"," Balance for \nTest Year 1","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I13","v":0},null,{"$f":"SUM(D13:E13)","v":0},null,null,{"$f":"F13+G13-H13","v":0},{"$f":"+I13-F13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I15","v":0},null,{"$f":"SUM(D15:E15)","v":0},null,null,{"$f":"F15+G15-H15","v":0},{"$f":"+I15-F15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I16","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I17","v":0},null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I18","v":0},null,0,null,null,0,0]
[null,null,"Other tax reserves",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I19","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I20","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I21","v":0},null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D15:D21)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I25","v":0},null,{"$f":"SUM(D25:E25)","v":0},null,null,{"$f":"F25+G25-H25","v":0},{"$f":"+I25-F25","v":0}]
[null,null,"General reserve for bad debts",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I26","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I27","v":0},null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I28","v":19785843},null,19785843,637100,null,20422943,637100]
[null,null,"-Short & Long-term Disability",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I29","v":0},null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I30","v":0},null,0,null,null,0,0]
[null,null,"- Termination Cost",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I31","v":0},null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I32","v":0},null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I33","v":0},null,0,null,null,0,0]
[null,null,"Restructuring Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I34","v":0},null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I35","v":0},null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I36","v":0},null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I37","v":0},null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I38","v":69157},null,69157,null,null,69157,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I39","v":0},null,0,null,null,0,0]
[null,null,"Other",{"$f":"'K. Sch 13 Tax Reserves Bridge'!I40","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I41","v":0},null,0,null,null,0,0]
[null,null,null,{"$f":"'K. Sch 13 Tax Reserves Bridge'!I42","v":0},null,0,null,null,0,0]
[null,null,"Total ",{"$f":"SUM(D25:D42)","v":19855000},0,19855000,637100,0,20492100,637100,0]
[null,null,null,0]
[null,null,"Schedule 13 Tax Reserves - Test Year 2 (2017)"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Test Year 2 Adjustments"]
[null,null,"Description","Test Year 1\n(2016)","Eliminate Amounts Not Relevant for Test Year 1","Adjusted Utility Balance","Additions","Disposals"," Balance for\n Test Year 2","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"I13","v":0},null,{"$f":"SUM(D51:E51)","v":0},null,null,{"$f":"F51+G51-H51","v":0},{"$f":"+I51-F51","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"I15","v":0},null,{"$f":"SUM(D53:E53)","v":0},null,null,{"$f":"F53+G53-H53","v":0},{"$f":"+I53-F53","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"I16","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",0,null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",0,null,0,null,null,0,0]
[null,null,"Other tax reserves",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D53:D59)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"I25","v":0},null,{"$f":"SUM(D63:E63)","v":0},null,null,{"$f":"F63+G63-H63","v":0},{"$f":"+I63-F63","v":0}]
[null,null,"General reserve for bad debts",{"$f":"I26","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",0,null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",20422943,null,20422943,637800,null,21060743,637800]
[null,null,"-Short & Long-term Disability",0,null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",0,null,0,null,null,0,0]
[null,null,"- Termination Cost",0,null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",0,null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",0,null,0,null,null,0,0]
[null,null,"Restructuring Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",0,null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",0,null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",69157,null,69157,null,null,69157,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",0,null,0,null,null,0,0]
[null,null,"Other",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total ",{"$f":"SUM(D63:D80)","v":20492100},0,20492100,637800,0,21129900,637800,0]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year 3 (2018)"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Test Year 3 Adjustments"]
[null,null,"Description","Test Year 2\n(2017)","Eliminate Amounts Not Relevant for Test Year 2","Adjusted Utility Balance","Additions","Disposals"," Balance for \nTest Year 3","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"I51","v":0},null,{"$f":"SUM(D89:E89)","v":0},null,null,{"$f":"F89+G89-H89","v":0},{"$f":"+I89-F89","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"I53","v":0},null,{"$f":"SUM(D91:E91)","v":0},null,null,{"$f":"F91+G91-H91","v":0},{"$f":"+I91-F91","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"I54","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",0,null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",0,null,0,null,null,0,0]
[null,null,"Other tax reserves",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D91:D97)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"I63","v":0},null,{"$f":"SUM(D101:E101)","v":0},null,null,{"$f":"F101+G101-H101","v":0},{"$f":"+I101-F101","v":0}]
[null,null,"General reserve for bad debts",{"$f":"I64","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",0,null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",21060743,null,21060743,638600,null,21699343,638600]
[null,null,"-Short & Long-term Disability",0,null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",0,null,0,null,null,0,0]
[null,null,"- Termination Cost",0,null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",0,null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",0,null,0,null,null,0,0]
[null,null,"Restructuring Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",0,null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",0,null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",69157,null,69157,null,null,69157,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",0,null,0,null,null,0,0]
[null,null,"Other",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total ",{"$f":"SUM(D101:D118)","v":21129900},0,21129900,638600,0,21768500,638600,0]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year 4 (2019)"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Test Year 4 Adjustments"]
[null,null,"Description","Test Year 3\n(2018)","Eliminate Amounts Not Relevant for Test Year 3","Adjusted Utility Balance","Additions","Disposals"," Balance for \nTest Year 4","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"I89","v":0},null,{"$f":"SUM(D127:E127)","v":0},null,null,{"$f":"F127+G127-H127","v":0},{"$f":"+I127-F127","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"I91","v":0},null,{"$f":"SUM(D129:E129)","v":0},null,null,{"$f":"F129+G129-H129","v":0},{"$f":"+I129-F129","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"I92","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",0,null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",0,null,0,null,null,0,0]
[null,null,"Other tax reserves",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D129:D135)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"I101","v":0},null,{"$f":"SUM(D139:E139)","v":0},null,null,{"$f":"F139+G139-H139","v":0},{"$f":"+I139-F139","v":0}]
[null,null,"General reserve for bad debts",{"$f":"I102","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",0,null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",21699343,null,21699343,639400,null,22338743,639400]
[null,null,"-Short & Long-term Disability",0,null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",0,null,0,null,null,0,0]
[null,null,"- Termination Cost",0,null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",0,null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",0,null,0,null,null,0,0]
[null,null,"Restructuring Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",0,null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",0,null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",69157,null,69157,null,null,69157,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",0,null,0,null,null,0,0]
[null,null,"Other",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total ",{"$f":"SUM(D139:D156)","v":21768500},0,21768500,639400,0,22407900,639400,0]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year 5 (2020)"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,"Test Year 5 Adjustments"]
[null,null,"Description","Test Year 4\n(2019)","Eliminate Amounts Not Relevant for Test Year 4","Adjusted Utility Balance","Additions","Disposals"," Balance for \nTest Year 5","Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",{"$f":"I127","v":0},null,{"$f":"SUM(D165:E165)","v":0},null,null,{"$f":"F165+G165-H165","v":0},{"$f":"+I165-F165","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",{"$f":"I129","v":0},null,{"$f":"SUM(D167:E167)","v":0},null,null,{"$f":"F167+G167-H167","v":0},{"$f":"+I167-F167","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",{"$f":"I130","v":0},null,0,null,null,0,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",0,null,0,null,null,0,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",0,null,0,null,null,0,0]
[null,null,"Other tax reserves",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total",{"$f":"SUM(D167:D173)","v":0},0,0,0,0,0,0,0]
[null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)",{"$f":"I139","v":0},null,{"$f":"SUM(D177:E177)","v":0},null,null,{"$f":"F177+G177-H177","v":0},{"$f":"+I177-F177","v":0}]
[null,null,"General reserve for bad debts",{"$f":"I140","v":0},null,0,null,null,0,0]
[null,null,"Accrued Employee Future Benefits:",0,null,0,null,null,0,0]
[null,null,"- Medical and Life Insurance",22338743,null,22338743,640200,null,22978943,640200]
[null,null,"-Short & Long-term Disability",0,null,0,null,null,0,0]
[null,null," -Accmulated Sick Leave",0,null,0,null,null,0,0]
[null,null,"- Termination Cost",0,null,0,null,null,0,0]
[null,null,"- Other Post-Employment Benefits",0,null,0,null,null,0,0]
[null,null,"Provision for Environmental Costs",0,null,0,null,null,0,0]
[null,null,"Restructuring Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Contingent Litigation Costs",0,null,0,null,null,0,0]
[null,null,"Accrued Self-Insurance Costs",0,null,0,null,null,0,0]
[null,null,"Other Contingent Liabilities",0,null,0,null,null,0,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",69157,null,69157,null,null,69157,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",0,null,0,null,null,0,0]
[null,null,"Other",0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,null,0,null,0,null,null,0,0]
[null,null,"Total ",{"$f":"SUM(D177:D194)","v":22407900},0,22407900,640200,0,23048100,640200,0]

{"sheet":"R. Sch 7-1 Loss Cfwd","index":19,"n_rows":25,"n_cols":24,"rows_kept":25,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[10,2,10,4],[6,5,6,7],[21,2,21,4],[12,2,12,4],[13,2,13,4],[18,2,18,4],[19,2,19,4],[6,9,6,11],[6,13,6,15],[6,17,6,19],[6,21,6,23],[20,2,20,4],[11,2,11,4]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 7-1 Loss Carry Forward ",null,null,"Test Year 1 (2016)",null,null,null,"Test Year 2 (2017)",null,null,null,"Test Year 3 (2018)",null,null,null,"Test Year 4 (2019)",null,null,null,"Test Year 5 (2020)"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,null,null,{"$f":"F12-G12","v":0},null,null,null,{"$f":"J12-K12","v":0},null,null,null,{"$f":"N12-O12","v":0},null,null,null,{"$f":"R12-S12","v":0},null,null,null,{"$f":"V12-W12","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in 2005",null,null,null,null,{"$f":"F13-G13","v":0},null,null,null,{"$f":"J13-K13","v":0},null,null,null,{"$f":"N13-O13","v":0},null,null,null,{"$f":"R13-S13","v":0},null,null,null,{"$f":"V13-W13","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,null,null,{"$f":"F14-G14","v":0},null,null,null,{"$f":"J14-K14","v":0},null,null,null,{"$f":"N14-O14","v":0},null,null,null,{"$f":"R14-S14","v":0},null,null,null,{"$f":"V14-W14","v":0}]
[null,null,"Balance available for use in Test Year",null,null,{"$f":"F12-F13+F14","v":0},{"$f":"G12-G13+G14","v":0},{"$f":"H12-H13+H14","v":0},null,{"$f":"J12-J13+J14","v":0},{"$f":"K12-K13+K14","v":0},{"$f":"L12-L13+L14","v":0},null,{"$f":"N12-N13+N14","v":0},{"$f":"O12-O13+O14","v":0},{"$f":"P12-P13+P14","v":0},null,{"$f":"R12-R13+R14","v":0},{"$f":"S12-S13+S14","v":0},{"$f":"T12-T13+T14","v":0},null,{"$f":"V12-V13+V14","v":0},{"$f":"W12-W13+W14","v":0},{"$f":"X12-X13+X14","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,null,null,{"$f":"F16-G16","v":0},null,null,null,{"$f":"J16-K16","v":0},null,null,null,{"$f":"N16-O16","v":0},null,null,null,{"$f":"R16-S16","v":0},null,null,null,{"$f":"V16-W16","v":0}]
[null,null,"Balance available for use post Test Year",null,null,{"$f":"F15-F16","v":0},{"$f":"G15-G16","v":0},{"$f":"H15-H16","v":0},null,{"$f":"J15-J16","v":0},{"$f":"K15-K16","v":0},{"$f":"L15-L16","v":0},null,{"$f":"N15-N16","v":0},{"$f":"O15-O16","v":0},{"$f":"P15-P16","v":0},null,{"$f":"R15-R16","v":0},{"$f":"S15-S16","v":0},{"$f":"T15-T16","v":0},null,{"$f":"V15-V16","v":0},{"$f":"W15-W16","v":0},{"$f":"X15-X16","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance",null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,null,null,{"$f":"F20-G20","v":0},null,null,null,{"$f":"J20-K20","v":0},null,null,null,{"$f":"N20-O20","v":0},null,null,null,{"$f":"R20-S20","v":0},null,null,null,{"$f":"V20-W20","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in 2005",null,null,null,null,{"$f":"F21-G21","v":0},null,null,null,{"$f":"J21-K21","v":0},null,null,null,{"$f":"N21-O21","v":0},null,null,null,{"$f":"R21-S21","v":0},null,null,null,{"$f":"V21-W21","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,null,null,{"$f":"F22-G22","v":0},null,null,null,{"$f":"J22-K22","v":0},null,null,null,{"$f":"N22-O22","v":0},null,null,null,{"$f":"R22-S22","v":0},null,null,null,{"$f":"V22-W22","v":0}]
[null,null,"Balance available for use in Test Year",null,null,{"$f":"F20-F21+F22","v":0},{"$f":"G20-G21+G22","v":0},{"$f":"H20-H21+H22","v":0},null,{"$f":"J20-J21+J22","v":0},{"$f":"K20-K21+K22","v":0},{"$f":"L20-L21+L22","v":0},null,{"$f":"N20-N21+N22","v":0},{"$f":"O20-O21+O22","v":0},{"$f":"P20-P21+P22","v":0},null,{"$f":"R20-R21+R22","v":0},{"$f":"S20-S21+S22","v":0},{"$f":"T20-T21+T22","v":0},null,{"$f":"V20-V21+V22","v":0},{"$f":"W20-W21+W22","v":0},{"$f":"X20-X21+X22","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,null,null,{"$f":"F24-G24","v":0},null,null,null,{"$f":"J24-K24","v":0},null,null,null,{"$f":"N24-O24","v":0},null,null,null,{"$f":"R24-S24","v":0},null,null,null,{"$f":"V24-W24","v":0}]
[null,null,"Balance available for use post Test Year",null,null,{"$f":"F23-F24","v":0},{"$f":"G23-G24","v":0},{"$f":"H23-H24","v":0},null,{"$f":"J23-J24","v":0},{"$f":"K23-K24","v":0},{"$f":"L23-L24","v":0},null,{"$f":"N23-N24","v":0},{"$f":"O23-O24","v":0},{"$f":"P23-P24","v":0},null,{"$f":"R23-R24","v":0},{"$f":"S23-S24","v":0},{"$f":"T23-T24","v":0},null,{"$f":"V23-V24","v":0},{"$f":"W23-W24","v":0},{"$f":"X23-X24","v":0}]

{"sheet":"S. Taxable Income Test Year","index":20,"n_rows":127,"n_cols":9,"rows_kept":127,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Taxable Income - Test Years (2016 - 2020)"]
[]
[null,null,null,null,"Test Year  1 (2016)                       Taxable Income","Test Year  2 (2017)                       Taxable Income","Test Year  3 (2018)                       Taxable Income","Test Year  4 (2019)                       Taxable Income","Test Year  5 (2020)                       Taxable Income"]
[null,null,"Net Income Before Taxes",null,{"$f":"'A. Data Input Sheet'!G18","v":39851163.385507956},{"$f":"'A. Data Input Sheet'!H18","v":40398338.116813101},{"$f":"'A. Data Input Sheet'!I18","v":43161502.694863692},{"$f":"'A. Data Input Sheet'!J18","v":45765346.336705536},{"$f":"'A. Data Input Sheet'!K18","v":48393149.654326454}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,49890000,53803000,56893000,59975000,63137000]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations",112,300000,300000,300000,300000,300000]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120,51800,{"$f":"+E30*1.02","v":52836},{"$f":"+F30*1.02","v":53892.72},54970.574400000005,56069.985888000003]
[null,null,"Non-deductible meals and entertainment expense",121,122500,{"$f":"+E31*1.02","v":124950},127449,129997.98,132597.93960000001]
[null,null,"Non-deductible automobile expenses",122,11000,{"$f":"+E32*1.02","v":11220},11444.4,11673.288,11906.753760000001]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves beginning of year",125,{"$f":"'Q Sch 13 Tax Reserve Test Year'!F22","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F60","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F98","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F136","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F174","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,{"$f":"'Q Sch 13 Tax Reserve Test Year'!I43","v":20492100},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I81","v":21129900},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I119","v":21768500},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I157","v":22407900},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I195","v":23048100}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208,41100,41100,41100,41100,41100]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions: (please explain in detail the nature of the item)"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,"Ontario Tax Credits - Co-op",294,209100,{"$f":"+E56*1.02","v":213282},{"$f":"+F56*1.02","v":217547.64},221898.59280000001,226336.56465600003]
[null,null,"Ontario Tax Credits - Apprentice",295,306900,{"$f":"+E57*1.02","v":313038},319298.76,325684.7352,332198.42990400002]
[null,null,"Interest on building lease",296,1093200,1070391,1046046,1020053,992299]
[null,null,null,297]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,{"$f":"SUM(E16:E74)","v":72517700},{"$f":"SUM(F16:F74)","v":77059717},80778278.520000011,84488278.170400009,88277608.673808008]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,61000,61000,61000,61000,61000]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"'O. Schedule 8 CCA Test Year  '!L43","v":93624701.766200006},{"$f":"'O. Schedule 8 CCA Test Year  '!L81","v":77438109.607930019},{"$f":"'O. Schedule 8 CCA Test Year  '!L119","v":78686297.566600695},{"$f":"'O. Schedule 8 CCA Test Year  '!L157","v":82150190.159388363},{"$f":"'O. Schedule 8 CCA Test Year  '!L195","v":87317467.836629257}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10 CEC",405,{"$f":"'P. Schedule 10 CEC Test Year'!K37","v":355678.4602087501},{"$f":"'P. Schedule 10 CEC Test Year'!Q37","v":332355.96799413755},{"$f":"'P. Schedule 10 CEC Test Year'!W37","v":310928.55023454793},{"$f":"'P. Schedule 10 CEC Test Year'!AC37","v":291001.05171812954},{"$f":"'P. Schedule 10 CEC Test Year'!AI37","v":272520.97809786047}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411,1407863,1407863,1407863,1407863,1407863]
[null,null,"Tax reserves end of year",413,{"$f":"'Q Sch 13 Tax Reserve Test Year'!I22","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I60","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I98","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I136","v":0},{"$f":"'Q Sch 13 Tax Reserve Test Year'!I174","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"'Q Sch 13 Tax Reserve Test Year'!F43","v":19855000},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F81","v":20492100},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F119","v":21129900},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F157","v":21768500},{"$f":"'Q Sch 13 Tax Reserve Test Year'!F195","v":22407900}]
[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",390,1296000,1283000,1224000,1224000,1224000]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,null,393]
[null,null,null,394]
[null,null,null,395]
[null,null,null,396]
[null,null,null,397]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments",null,1429900,1429900,1429900,1429900,1429900]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,474800,{"$f":"+E105*1.02","v":484296},{"$f":"+F105*1.02","v":493981.92},503861.55839999998,513938.78956800001]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E77:E113)","v":118504943.22640875},{"$f":"SUM(F77:F113)","v":102928624.57592416},104743871.03683524,108836315.7695065,114634590.60429512]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,{"$f":"SUM(E12,E75)-E114","v":-6136079.8409007937},{"$f":"SUM(F12,F75)-F114","v":14529430.540888935},19195910.178028464,21417308.737599045,22036167.723839357]
[]
[null,null,"Charitable donations",311,300000,300000,300000,300000,300000]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 7-1",331]
[null,null,"Net-capital losses of preceding taxation years (Please show calculation)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,{"$f":"E116-SUM(E118:E123)","v":-6436079.8409007937},{"$f":"F116-SUM(F118:F123)","v":14229430.540888935},18895910.178028464,21117308.737599045,21736167.723839357]
[]
[]
[null,null,null,null,{"$f":"E124-E12","v":-46287243.22640875},{"$f":"F124-F12","v":-26168907.575924166},-24265592.516835228,-24648037.599106491,-26656981.930487096]

{"sheet":"T. PILs,Tax Provision ","index":21,"n_rows":185,"n_cols":10,"rows_kept":185,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11]]}
[]
[]
[]
[]
[]
[]
[null,"PILs Tax Provision - Test Year 1 (2016)"]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'S. Taxable Income Test Year'!E124","v":-6436079.8409007937},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!J31,'B. Tax Rates & Exemptions'!J21)","v":4.4999999999999998E-2},"B",{"$f":"IF(I10>0,I10*E13,0)","v":0},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!J27,'B. Tax Rates & Exemptions'!J27,0)","v":0},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!J21-'B. Tax Rates & Exemptions'!J31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":0},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,0.115,"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,0.15,"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":-1705561.1578387104},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,605593,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"209100+306900","v":516000},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":1121593},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"+I28-I32","v":-2827154.1578387106},"R = N - Q"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I25)","v":0.73499999999999999},"S = 1 - M",{"$f":"I34/G36-I34","v":-1019314.0841187187},"T = R / S - R"]
[]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I34+I36","v":-3846468.2419574293},"U = R + T"]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations."]
[]
[null,"PILs Tax Provision - Test Year 2 (2017)"]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'S. Taxable Income Test Year'!F124","v":14229430.540888935},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I48<=500000,'B. Tax Rates & Exemptions'!K$31,'B. Tax Rates & Exemptions'!K$21)","v":0.115},"B",{"$f":"IF(I48>0,I48*E51,0)","v":1636384.5122022277},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I48>'B. Tax Rates & Exemptions'!K$27,'B. Tax Rates & Exemptions'!K$27,0)","v":500000},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!K$21-'B. Tax Rates & Exemptions'!K$31)","v":-7.0000000000000007E-2},"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G51:G57)","v":1636384.5122022277}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I48>0,I58/I48,0)","v":0.115},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,{"$f":"IF(I48<=0,0,IF(I48<=500000,'B. Tax Rates & Exemptions'!K$29,'B. Tax Rates & Exemptions'!K$19))","v":0.15000000000000002},"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G61:G62)","v":0.26500000000000001},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I48*I63","v":3770799.093335568},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,605593,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"213300+313100","v":526400},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I68:I69)","v":1131993},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"IF(I66-I70<0,0,I66-I70)","v":2638806.093335568},"R = N - Q"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I63)","v":0.73499999999999999},"S = 1 - M",{"$f":"I72/G74-I72","v":951406.27854955848},"T = R / S - R"]
[]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I72+I74","v":3590212.3718851265},"U = R + T"]
[]
[]
[]
[null,"PILs Tax Provision - Test Year 3 (2018)"]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'S. Taxable Income Test Year'!G124","v":18895910.178028464},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I84<=500000,'B. Tax Rates & Exemptions'!L$31,'B. Tax Rates & Exemptions'!L$21)","v":0.115},"B",{"$f":"IF(I84>0,I84*E87,0)","v":2173029.6704732734},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I84>'B. Tax Rates & Exemptions'!L$27,'B. Tax Rates & Exemptions'!L$27,0)","v":500000},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!L$21-'B. Tax Rates & Exemptions'!L$31)","v":-7.0000000000000007E-2},"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G87:G93)","v":2173029.6704732734}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I84>0,I94/I84,0)","v":0.115},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,{"$f":"IF(I84<=0,0,IF(I84<=500000,'B. Tax Rates & Exemptions'!L$29,'B. Tax Rates & Exemptions'!L$19))","v":0.15000000000000002},"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G97:G98)","v":0.26500000000000001},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I84*I99","v":5007416.1971775433},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,605593,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"217600+319300","v":536900},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I104:I105)","v":1142493},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"IF(I102-I106<0,0,I102-I106)","v":3864923.1971775433},"R = N - Q"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I99)","v":0.73499999999999999},"S = 1 - M",{"$f":"I108/G110-I108","v":1393475.7105470058},"T = R / S - R"]
[]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I108+I110","v":5258398.9077245491},"U = R + T"]
[]
[]
[]
[null,"PILs Tax Provision - Test Year 4 (2019)"]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'S. Taxable Income Test Year'!H124","v":21117308.737599045},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I120<=500000,'B. Tax Rates & Exemptions'!M$31,'B. Tax Rates & Exemptions'!M$21)","v":0.115},"B",{"$f":"IF(I120>0,I120*E123,0)","v":2428490.5048238905},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I120>'B. Tax Rates & Exemptions'!M$27,'B. Tax Rates & Exemptions'!M$27,0)","v":500000},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!M$21-'B. Tax Rates & Exemptions'!M$31)","v":-7.0000000000000007E-2},"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G123:G129)","v":2428490.5048238905}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I120>0,I130/I120,0)","v":0.11500000000000002},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,{"$f":"IF(I120<=0,0,IF(I120<=500000,'B. Tax Rates & Exemptions'!M$29,'B. Tax Rates & Exemptions'!M$19))","v":0.15000000000000002},"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G133:G134)","v":0.26500000000000001},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I120*I135","v":5596086.8154637469},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,605593,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"221900+325700","v":547600},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I140:I141)","v":1153193},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"IF(I138-I142<0,0,I138-I142)","v":4442893.8154637469},"R = N - Q"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I135)","v":0.73499999999999999},"S = 1 - M",{"$f":"I144/G146-I144","v":1601859.6749631194},"T = R / S - R"]
[]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I144+I146","v":6044753.4904268663},"U = R + T"]
[]
[]
[]
[null,"PILs Tax Provision - Test Year 5 (2020)"]
[null,null,null,null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,{"$f":"'S. Taxable Income Test Year'!I124","v":21736167.723839357},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I156<=500000,'B. Tax Rates & Exemptions'!N$31,'B. Tax Rates & Exemptions'!N$21)","v":0.115},"B",{"$f":"IF(I156>0,I156*E159,0)","v":2499659.2882415261},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I156>'B. Tax Rates & Exemptions'!N$27,'B. Tax Rates & Exemptions'!N$27,0)","v":500000},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!N$21-'B. Tax Rates & Exemptions'!N$31)","v":-7.0000000000000007E-2},"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G159:G165)","v":2499659.2882415261}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(I156>0,I166/I156,0)","v":0.115},"K = J  / A"]
[null,null,null,"Federal tax rate",null,null,{"$f":"IF(I156<=0,0,IF(I156<=500000,'B. Tax Rates & Exemptions'!N$29,'B. Tax Rates & Exemptions'!N$19))","v":0.15000000000000002},"L"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G169:G170)","v":0.26500000000000001},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I156*I171","v":5760084.4468174297},"N = A * M"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,605593,"O"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,{"$f":"226400+332200","v":558600},"P"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I176:I177)","v":1164193},"Q = O + P"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"IF(I174-I178<0,0,I174-I178)","v":4595891.4468174297},"R = N - Q"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I171)","v":0.73499999999999999},"S = 1 - M",{"$f":"I180/G182-I180","v":1657022.0862675086},"T = R / S - R"]
[]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I180+I182","v":6252913.5330849383},"U = R + T"]