{"text_format":"1","workbook":"xlsx","n_sheets":25,"sheets":["1. Info and Instructions","Table of Contents","S. Summary ","A. Data Input Sheet","B. Tax Rates & Exemptions","2016 Income Statement","H0 PILs,Tax Provision Historic","H1 Adj. Taxable Income Historic","H4 Sch 4 Loss Cfwd Hist","H8 Sch 8 Historical","H10 Schedule 10 CEC Hist","H13 Sch 13 Tax Reserves Histori","B0 PILs,Tax Provision Bridge","B1 Adj. Taxable Income Bridge","B4 Sch 4 Loss Cfwd Bridge","B8 Schedule 8 CCA Bridge Year","B10 Schedule 10 CEC Bridge Year","B13 Sch 13 Tax Reserves Bridge","T0 PILs,Tax Provision ","T1 Taxable Income Test Year","T4 Sch 4 Loss Cfwd","T8 Schedule 8 CCA Test Year  ","T10 Schedule 10 CEC Test Year","T13 Sch 13 Reserve Test Year","Sheet1"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":5,"defined_names":67,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"1. Info and Instructions","index":0,"n_rows":78,"n_cols":28,"rows_kept":78,"cut":false,"hidden":false,"merged":[[21,3,21,4],[17,3,17,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[4,2,4,9],[13,3,13,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brant County Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brantford Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation"]
[null,null,null,null,null,"Version",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS PowerStream Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,"Utility Name   ","Innpower Corporation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc."]
[null,null,"Assigned EB Number","EB=2016-0085",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"EnWin Utilities Ltd."]
[null,null,"Name and Title","Brenda L Pinke",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation"]
[null,null,"Phone Number","705-431-6870 Ext 262",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,"Email Address","brendap@innpower.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation"]
[null,null,"Date","May 4,2017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,"Last COS Re-based Year",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
["Note:  Drop-down lists are shaded blue; Input cells are shaded green.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Company Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innpower Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket-Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Incorporated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro-Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

{"sheet":"Table of Contents","index":1,"n_rows":35,"n_cols":27,"rows_kept":35,"cut":false,"hidden":false,"merged":[[84,0,91,6],[0,2,0,4],[1,3,1,6],[3,3,3,4],[8,2,8,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2012]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[]
[]
[]
[null,null,null,"1. Info"]
[null,null,null,"S. Summary"]
[null,null,null,"A. Data Input Sheet"]
[null,null,null,"B. Tax Rates & Exemptions"]
[]
[]
[null,null,"Historical Year","H0 - PILs, Tax Provision Historical Year"]
[null,null,null,"H1 - Adj. Taxable Income Historical Year"]
[null,null,null,"H4 - Schedule 4 Loss Carry Forward Historical Year"]
[null,null,null,"H8 - Schedule 8 Historical'!A1"]
[null,null,null,"H10 - Schedule 10 CEC Historical Year"]
[null,null,null,"H13 - Schedule 13 Tax Reserves Historical"]
[]
[null,null,"Bridge Year","B0 - PILs,Tax Provision Bridge Year"]
[null,null,null,"B1 - Adj. Taxable Income Bridge Year"]
[null,null,null,"B4 - Schedule 4 Loss Carry Forward Bridge Year"]
[null,null,null,"B8 - Schedule 8 CCA Bridge Year"]
[null,null,null,"B10 - Schedule 10 CEC Bridge Year"]
[null,null,null,"B13 - Schedule 13 Tax Reserves Bridge Year"]
[]
[null,null,"Test Year","T0 PILs, Tax Provision Test Year"]
[null,null,null,"T1 Taxable Income Test Year"]
[null,null,null,"T4 Schedule 4 Loss Carry Forward Test Year"]
[null,null,null,"T8 Schedule 8 CCA Test Year"]
[null,null,null,"T10 Schedule 10 CEC Test Year"]
[null,null,null,"T13 Schedule 13 Reserve Test Year"]

{"sheet":"S. Summary ","index":2,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[0,2,0,6],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,"No inputs required on this worksheet."]
[]
[null,null,null,"Inputs on Service Revenue Requirement Worksheet"]
[null,null,null,"The Service Revenue Requirement is in the 'Revenue Requirement Workform' - Tab 3."]
[]
[null,null,null,"Item",null,null,"Working Paper Reference"]
[]
[null,null,null,"Adjustments required to arrive at taxable income",null,null,"as below",{"$f":"+H25","v":-1432032.760697203}]
[null,null,null,"Test Year - Payments in Lieu of Taxes (PILs)",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!I34","v":109907.67371545621}]
[null,null,null,"Test Year - Grossed-up PILs",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!I39","v":149534.24995300165}]
[null,null,null,"Federal Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G24","v":0.15000000000000002}]
[null,null,null,"Ontario Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G23","v":0.115}]
[]
[]
[]
[null,null,null,"Calculation of Adjustments required to arrive at Taxable Income"]
[null,null,null,"Regulatory Income (before income taxes)",null,null,"T1",{"$f":"+'T1 Taxable Income Test Year'!F12","v":1846778.6992460943}]
[null,null,null,"Taxable Income",null,null,"T1",{"$f":"+'T1 Taxable Income Test Year'!F124","v":414745.93854889134}]
[null,null,null,"Difference ",null,null,"calculated",{"$f":"+H24-H23","v":-1432032.760697203},"as above"]

{"sheet":"A. Data Input Sheet","index":3,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[37,2,37,4],[40,2,40,4],[29,2,29,4],[31,2,31,4],[33,2,33,4],[35,2,35,4],[25,2,25,4],[27,2,27,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Rate Base",null,null,"S",{"$f":"'[4]2017 Rev Deficiency'!$C$49","v":52584814.898806781}]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,0.04,"T",{"$f":"G9*E12","v":2103392.5959522715},"W = S * T"]
[null,null,"Deemed Long Term Debt %",null,0.56000000000000005,"U",{"$f":"G9*E13","v":29447496.343331799},"X = S * U"]
[null,null,"Deemed Equity %",null,0.4,"V",{"$f":"G9*E14","v":21033925.959522713},"Y = S * V"]
[]
[null,null,"Short Term Interest Rate",null,{"$f":"'[4]Return on Capital'!$AD$9","v":1.7600000000000001E-2},"Z",{"$f":"G12*E16","v":37019.709688759984},"AC = W * Z"]
[null,null,"Long Term Interest",null,{"$f":"'[4]Return on Capital'!$AD$8","v":3.5696348914119019E-2},"AA",{"$f":"G13*E17","v":1051168.1041188159},"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,{"$f":"'[4]Return on Capital'!$AD$10","v":8.7800000000000003E-2},"AB",{"$f":"G14*E18","v":1846778.6992460943},"AE = Y * AB","T1"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":2934966.5130536701},"AF = AC + AD + AE"]
[]
[]
[]
[]
[null,null,"Questions that must be answered",null,null,null,"Historical","Bridge","Test Year"]
[]
[null,null,"1.   Does the applicant have any Investment Tax Credits (ITC)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?",null,null,null,"Yes","No","No"]
[null,null,"   "]
[null,null,"3.   Does the applicant have any Capital Gains or Losses for tax purposes?",null,null,null,"Yes","No","No"]
[null,null,"   "]
[null,null,"4.   Does the applicant have any Capital Leases?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  ",null,null,null,"No","No","No"]
[]
[null,null,"7.   Did the applicant pay dividends?",null,null,null,"Yes","No","No"]
[null,null,"      If Yes, please describe what was the tax treatment in the manager's summary.  "]
[]
[null,null,"8.   Did the applicant elect to capitalize interest incurred on CWIP for tax purposes?",null,null,null,"No","No","No"]

{"sheet":"B. Tax Rates & Exemptions","index":4,"n_rows":38,"n_cols":9,"rows_kept":38,"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"]
[null,null,"As of June 15, 2015",null,"2012-01-01","2013-01-01","2014-01-01","2015-01-01","2016-01-01"]
[]
[null,null,"Federal income tax"]
[null,null,"General corporate rate",null,0.38,0.38,0.38,0.38,0.38]
[null,null,"Federal tax abatement",null,-0.1,-0.1,-0.1,-0.1,-0.1]
[null,null,"  Adjusted federal rate",null,{"$f":"SUM(E14:E15)","v":0.28000000000000003},{"$f":"SUM(F14:F15)","v":0.28000000000000003},{"$f":"SUM(G14:G15)","v":0.28000000000000003},{"$f":"SUM(H14:H15)","v":0.28000000000000003},{"$f":"SUM(I14:I15)","v":0.28000000000000003}]
[]
[null,null,"Rate reduction",null,-0.13,-0.13,-0.13,-0.13,-0.13]
[null,null,"Federal Income Tax",null,{"$f":"E16+E18","v":0.15000000000000002},{"$f":"F16+F18","v":0.15000000000000002},{"$f":"G16+G18","v":0.15000000000000002},{"$f":"H16+H18","v":0.15000000000000002},{"$f":"I16+I18","v":0.15000000000000002}]
[]
[null,null,"Ontario income tax ",null,0.115,0.115,0.115,0.115,0.115]
[]
[null,null,"Combined federal and Ontario ",null,{"$f":"E19+E21","v":0.26500000000000001},{"$f":"F19+F21","v":0.26500000000000001},{"$f":"G19+G21","v":0.26500000000000001},{"$f":"H19+H21","v":0.26500000000000001},{"$f":"I19+I21","v":0.26500000000000001}]
[]
[null,null,"Federal & Ontario Small Business"]
[null,null,"Federal small business threshold",null,500000,500000,500000,500000,500000]
[null,null,"Ontario Small Business Threshold",null,500000,500000,500000,500000,500000]
[]
[null,null,"Federal small business rate",null,0.11,0.11,0.11,0.11,0.105]
[]
[null,null,"Ontario small business rate",null,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]
[]
[]
[null,null,"Notes"]
[null,null,"1.  The Ontario Energy Board's proxy for taxable capital is rate base."]
[null,null,"2.  If taxable capital exceds $15 million the maximum tax rates apply."]
[null,null,"3.  If taxable capital is below $10 million the minimum tax rates apply."]
[null,null,"4.  Where taxable capital is between $10 million and $15 million, the tax rate will be calculated."]

{"sheet":"2016 Income Statement","index":5,"n_rows":215,"n_cols":3,"rows_kept":215,"cut":false,"hidden":false,"merged":[[2,0,2,1],[3,0,3,1],[5,0,5,1],[0,0,0,1],[1,0,1,1],[67,0,67,1],[68,0,68,1],[72,0,72,1],[45,0,45,1],[24,0,24,1],[25,0,25,1],[32,0,32,1],[33,0,33,1],[44,0,44,1],[133,0,133,1],[144,0,144,1],[73,0,73,1],[86,0,86,1],[87,0,87,1],[112,0,112,1],[113,0,113,1],[173,0,173,1],[174,0,174,1],[145,0,145,1],[134,0,134,1],[153,0,153,1],[152,0,152,1],[184,0,184,1],[185,0,185,1],[197,0,197,1],[198,0,198,1],[213,0,213,1],[201,0,201,1],[202,0,202,1],[206,0,206,1],[207,0,207,1]]}
[{"$error":"#VALUE!"}]
[{"$error":"#VALUE!"}]
["InnPower Corporation"]
["2016 STATEMENT OF INCOME AND RETAINED EARNINGS"]
["Account Description","Total"]
["3000-Sales of Electricity"]
["4006-Residential Energy Sales",{"$f":"'[4]Trial Balance'!K204","v":-16522151.01}]
["4010-Commercial Energy Sales",{"$f":"'[4]Trial Balance'!K205","v":0}]
["4015-Industrial Energy Sales",{"$f":"'[4]Trial Balance'!K206","v":0}]
["4020-Energy Sales to Large Users",{"$f":"'[4]Trial Balance'!K207","v":0}]
["4025-Street Lighting Energy Sales",{"$f":"'[4]Trial Balance'!K208","v":-63889.29}]
["4030-Sentinel Energy Sales",{"$f":"'[4]Trial Balance'!K209","v":-9720.48}]
["4035-General Energy Sales",{"$f":"'[4]Trial Balance'!K210","v":-9990045.0800000001}]
["4040-Other Energy Sales to Public Authorities",{"$f":"'[4]Trial Balance'!K211","v":0}]
["4045-Energy Sales to Railroads and Railways",{"$f":"'[4]Trial Balance'!K212","v":0}]
["4050-Revenue Adjustment",{"$f":"'[4]Trial Balance'!K213","v":24432.880000000005}]
["4055-Energy Sales for Resale",{"$f":"'[4]Trial Balance'!K214","v":-2241919.46}]
["4060-Interdepartmental Energy Sales",{"$f":"'[4]Trial Balance'!K215","v":0}]
["4062-WMS",{"$f":"'[4]Trial Balance'!K216","v":-1543549.3699999999}]
["4076-Billed - Smart Meter Entity Charge",{"$f":"'[4]Trial Balance'!K217","v":-153650.98000000001}]
["4066-NS",{"$f":"'[4]Trial Balance'!K218","v":-1422115.97}]
["4068-CS",{"$f":"'[4]Trial Balance'!K219","v":-1095736.48}]
["4075-LV Charges",{"$f":"'[4]Trial Balance'!K220","v":-522773.55}]
["3000-Sales of Electricity Total",{"$f":"SUM(B7:B23)","v":-33541118.790000003},"x"]
[]
["3050-Revenues From Services - Distirbution"]
["4080-Distribution Services Revenue",{"$f":"'[4]Trial Balance'!K222","v":-9288712.0100000016}]
["4080-2-SSS Revenue",{"$f":"'[4]Trial Balance'!K223","v":0}]
["4082-RS Rev",{"$f":"'[4]Trial Balance'!K224","v":-13533}]
["4084-Serv Tx Requests",{"$f":"'[4]Trial Balance'!K225","v":-166.25}]
["4090-Electric Services Incidental to Energy Sales",{"$f":"'[4]Trial Balance'!K226","v":0}]
["3050-Revenues From Services - Distirbution Total",{"$f":"SUM(B27:B31)","v":-9302411.2600000016},"x"]
[]
["3100-Other Operating Revenues"]
["4205-Interdepartmental Rents",{"$f":"'[4]Trial Balance'!K228","v":0}]
["4210-Rent from Electric Property",{"$f":"'[4]Trial Balance'!K229","v":-162033.75}]
["4215-Other Utility Operating Income",{"$f":"'[4]Trial Balance'!K230","v":0}]
["4220-Other Electric Revenues",{"$f":"'[4]Trial Balance'!K231","v":0}]
["4225-Late Payment Charges",{"$f":"'[4]Trial Balance'!K232","v":-109070.66}]
["4230-Sales of Water and Water Power",{"$f":"'[4]Trial Balance'!K233","v":0}]
["4235-Miscellaneous Service Revenues",{"$f":"'[4]Trial Balance'!K234","v":-159222.53000000003}]
["4240-Provision for Rate Refunds",{"$f":"'[4]Trial Balance'!K235","v":0}]
["4245-Deferred Revenue - Contributions",{"$f":"'[4]Trial Balance'!K236","v":-376050.59}]
["3100-Other Operating Revenues Total",{"$f":"SUM(B35:B43)","v":-806377.53},"x"]
[]
["3150-Other Income & Deductions"]
["4305-Regulatory Debits",{"$f":"'[4]Trial Balance'!K238","v":0}]
["4310-Regulatory Credits",{"$f":"'[4]Trial Balance'!K239","v":-165124}]
["4315-Revenues from Electric Plant Leased to Others",{"$f":"'[4]Trial Balance'!K240","v":0}]
["4320-Expenses of Electric Plant Leased to Others",{"$f":"'[4]Trial Balance'!K241","v":0}]
["4325-Revenues from Merchandise, Jobbing, Etc.",{"$f":"'[4]Trial Balance'!K242","v":0}]
["4330-Costs and Expenses of Merchandising, Jobbing, Etc",{"$f":"'[4]Trial Balance'!K243","v":0}]
["4335-Profits and Losses from Financial Instrument Hedges",{"$f":"'[4]Trial Balance'!K244","v":0}]
["4340-Profits and Losses from Financial Instrument Investments",{"$f":"'[4]Trial Balance'!K245","v":0}]
["4345-Gains from Disposition of Future Use Utility Plant",{"$f":"'[4]Trial Balance'!K246","v":0}]
["4350-Losses from Disposition of Future Use Utility Plant",{"$f":"'[4]Trial Balance'!K247","v":0}]
["4355-Gain on Disposition of Utility and Other Property",{"$f":"'[4]Trial Balance'!K248","v":8790.77}]
["4360-Loss on Disposition of Utility and Other Property",{"$f":"'[4]Trial Balance'!K249","v":0}]
["4365-Gains from Disposition of Allowances for Emission",{"$f":"'[4]Trial Balance'!K250","v":0}]
["4370-Losses from Disposition of Allowances for Emission",{"$f":"'[4]Trial Balance'!K251","v":0}]
["4375-Revenues from Non-Utility Operations",{"$f":"'[4]Trial Balance'!K252","v":-1354977.71}]
["4380-Expenses of Non-Utility Operations",{"$f":"'[4]Trial Balance'!K253","v":1250846.5799999998}]
["4385-Expenses of Non-Utility Operations",{"$f":"'[4]Trial Balance'!K254","v":0}]
["4390-Miscellaneous Non-Operating Income",{"$f":"'[4]Trial Balance'!K255","v":-57992.32}]
["4395-Rate-Payer Benefit Including Interest",{"$f":"'[4]Trial Balance'!K256","v":0}]
["4398-Foreign Exchange Gains and Losses, Including Amortization",{"$f":"'[4]Trial Balance'!K257","v":0}]
["3150-Other Income & Deductions Total",{"$f":"SUM(B47:B66)","v":-318456.68000000011},"x"]
[]
["3200-Investment Income"]
["4405-Interest and Dividend Income",{"$f":"'[4]Trial Balance'!K259","v":-29388.059999999998}]
["4415-Equity in Earnings of Subsidiary Companies",{"$f":"'[4]Trial Balance'!K260","v":0}]
["3200-Investment Income Total",{"$f":"SUM(B70:B71)","v":-29388.059999999998},"x"]
[]
["3350-Power Supply Expenses"]
["4705-Power Purchased",{"$f":"'[4]Trial Balance'!K262","v":21665897.590000004}]
["4708-WMS",{"$f":"'[4]Trial Balance'!K263","v":1225611.5}]
["4710-Cost of Power Adjustments",{"$f":"'[4]Trial Balance'!K264","v":-2226364.77}]
["4712-0",{"$f":"'[4]Trial Balance'!K265","v":0}]
["4714-NW",{"$f":"'[4]Trial Balance'!K266","v":1422115.97}]
["4707-Global Adjustment",{"$f":"'[4]Trial Balance'!K267","v":7822367.9100000001}]
["4716-NCN",{"$f":"'[4]Trial Balance'!K268","v":1688399.48}]
["4720-Other Expenses",{"$f":"'[4]Trial Balance'!K269","v":0}]
["4751-Smart Meter Entity Expenses",{"$f":"'[4]Trial Balance'!K270","v":153650.98000000001}]
["4730-Rural Rate Assistance Expense",{"$f":"'[4]Trial Balance'!K271","v":0}]
["4750-LV Charges",{"$f":"'[4]Trial Balance'!K272","v":522773.55}]
["3350-Power Supply Expenses Total",{"$f":"SUM(B75:B85)","v":32274452.210000005},"x"]
[]
["3500-Distribution Expenses - Operation"]
["5005-Operation Supervision and Engineering",{"$f":"'[4]Trial Balance'!K274","v":202730.48}]
["5010-Load Dispatching",{"$f":"'[4]Trial Balance'!K275","v":15632.36}]
["5012-Station Buildings and Fixtures Expense",{"$f":"'[4]Trial Balance'!K276","v":56785.649999999994}]
["5014-Transformer Station Equipment - Operation Labour",{"$f":"'[4]Trial Balance'!K277","v":0}]
["5015-Transformer Station Equipment - Operation Supplies and Expenses",{"$f":"'[4]Trial Balance'!K278","v":0}]
["5016-Distribution Station Equipment - Operation Labour",{"$f":"'[4]Trial Balance'!K279","v":8017.76}]
["5017-Distribution Station Equipment - Operation Supplies and Expenses",{"$f":"'[4]Trial Balance'!K280","v":1859.74}]
["5020-Overhead Distribution Lines and Feeders - Operation Labour",{"$f":"'[4]Trial Balance'!K281","v":131122.74}]
["5025-Overhead Distribution Lines and Feeders - Operation Supplies and Expenses",{"$f":"'[4]Trial Balance'!K282","v":2871.4}]
["5030-Overhead Subtransmission Feeders - Operation",{"$f":"'[4]Trial Balance'!K283","v":727.88}]
["5035-Overhead Distribution Transformers - Operation",{"$f":"'[4]Trial Balance'!K284","v":165.68}]
["5040-Underground Distribution Lines and Feeders - Operation Labour",{"$f":"'[4]Trial Balance'!K285","v":13716.15}]
["5045-Underground Distribution Lines and Feeders - Operation Supplies and Expenses",{"$f":"'[4]Trial Balance'!K286","v":97857.48000000001}]
["5050-Underground Subtransmission Feeders - Operation",{"$f":"'[4]Trial Balance'!K287","v":0}]
["5055-Underground Distribution Transformers - Operation",{"$f":"'[4]Trial Balance'!K288","v":0}]
["5060-Street Lighting and Signal System Expense",{"$f":"'[4]Trial Balance'!K289","v":0}]
["5065-Meter Expense",{"$f":"'[4]Trial Balance'!K290","v":239834.51}]
["5070-Customer Premises - Operation Labour",{"$f":"'[4]Trial Balance'!K291","v":44838.2}]
["5075-Customer Premises - Materials and Expenses",{"$f":"'[4]Trial Balance'!K292","v":96647.349999999991}]
["5085-Miscellaneous Distribution Expense",{"$f":"'[4]Trial Balance'!K293","v":428988.60000000009}]
["5090-Underground Distribution Lines and Feeders - Rental Paid",{"$f":"'[4]Trial Balance'!K294","v":0}]
["5095-Overhead Distribution Lines and Feeders - Rental Paid",{"$f":"'[4]Trial Balance'!K295","v":10295.280000000001}]
["5096-Other Rent",{"$f":"'[4]Trial Balance'!K296","v":0}]
["3500-Distribution Expenses - Operation Total",{"$f":"SUM(B89:B111)","v":1352091.26},"x"]
[]
["3550-Distribution Expenses - Maintenance"]
["5105-Maintenance Supervision and Engineering",{"$f":"'[4]Trial Balance'!K298","v":244.42}]
["5110-Maintenance of Structures",{"$f":"'[4]Trial Balance'!K299","v":0}]
["5112-Maintenance of Transformer Station Equipment",{"$f":"'[4]Trial Balance'!K300","v":0}]
["5114-Mtaint Dist Stn Equip",{"$f":"'[4]Trial Balance'!K301","v":45914.69}]
["5120-Maintenance of Poles, Towers and Fixtures",{"$f":"'[4]Trial Balance'!K302","v":6055.7}]
["5125-Maintenance of Overhead Conductors and Devices",{"$f":"'[4]Trial Balance'!K303","v":33073.050000000003}]
["5130-Maintenance of Overhead Services",{"$f":"'[4]Trial Balance'!K304","v":77054.169999999984}]
["5135-Overhead Distribution Lines and Feeders - Right of Way",{"$f":"'[4]Trial Balance'!K305","v":383563.22000000003}]
["5145-Maintenance of Underground Conduit",{"$f":"'[4]Trial Balance'!K306","v":0}]
["5150-Maintenance of Underground Conductors and Devices",{"$f":"'[4]Trial Balance'!K307","v":27373.5}]
["5155-Maintenance of Underground Services",{"$f":"'[4]Trial Balance'!K308","v":119305.96}]
["5160-Maintenance of Line Transformers",{"$f":"'[4]Trial Balance'!K309","v":15441.349999999999}]
["5165-Maintenance of Street Lighting and Signal Systems",{"$f":"'[4]Trial Balance'!K310","v":0}]
["5170-Sentinel Lights - Labour",{"$f":"'[4]Trial Balance'!K311","v":0}]
["5172-Sentinel Lights - Materials and Expenses",{"$f":"'[4]Trial Balance'!K312","v":0}]
["5175-Maintenance of Meters",{"$f":"'[4]Trial Balance'!K313","v":23215.95}]
["5178-Customer Installations Expenses - Leased Property",{"$f":"'[4]Trial Balance'!K314","v":0}]
["5195-Maintenance of Other Installations on Customer Premises",{"$f":"'[4]Trial Balance'!K315","v":0}]
["3550-Distribution Expenses - Maintenance Total",{"$f":"SUM(B115:B132)","v":731242.00999999989},"x"]
[]
["3650-Billing and Collecting"]
["5305-Supervision",{"$f":"'[4]Trial Balance'!K321","v":101883.56}]
["5310-Meter Reading Expense",{"$f":"'[4]Trial Balance'!K322","v":12016.9}]
["5315-Customer Billing",{"$f":"'[4]Trial Balance'!K323","v":358604.03}]
["5320-Collecting",{"$f":"'[4]Trial Balance'!K324","v":356417.00999999995}]
["5325-Collecting - Cash Over and Short",{"$f":"'[4]Trial Balance'!K325","v":0}]
["5330-Collection Charges",{"$f":"'[4]Trial Balance'!K326","v":0}]
["5335-Bad Debt Expense",{"$f":"'[4]Trial Balance'!K327","v":85972.93}]
["5340-Miscellaneous Customer Accounts Expenses",{"$f":"'[4]Trial Balance'!K328","v":136178.29000000004}]
["3650-Billing and Collecting Total",{"$f":"SUM(B136:B143)","v":1051072.72},"x"]
[]
["3700-Community Relations"]
["5405-Supervision",{"$f":"'[4]Trial Balance'!K330","v":0}]
["5410-Community Relations - Sundry",{"$f":"'[4]Trial Balance'!K331","v":10189.029999999999}]
["5415-Energy Conservation",{"$f":"'[4]Trial Balance'!K332","v":0}]
["5420-Community Safety Program",{"$f":"'[4]Trial Balance'!K333","v":0}]
["5425-Miscellaneous Customer Service and Informational Expenses",{"$f":"'[4]Trial Balance'!K334","v":4509.6400000000003}]
["3700-Community Relations Total",{"$f":"SUM(B147:B151)","v":14698.669999999998}]
[]
["3800-Administrative and General Expenses"]
["5605-Executive Salaries and Expenses",{"$f":"'[4]Trial Balance'!K341","v":303507.81}]
["5610-Management Salaries and Expenses",{"$f":"'[4]Trial Balance'!K342","v":265824.53000000003}]
["5615-General Administrative Salaries and Expenses",{"$f":"'[4]Trial Balance'!K343","v":888683.39999999979}]
["5620-Office Supplies and Expenses",{"$f":"'[4]Trial Balance'!K344","v":193505.10000000003}]
["5625-Administrative Expense Transferred-Credit",{"$f":"'[4]Trial Balance'!K345","v":0}]
["5630-Outside Services Employed",{"$f":"'[4]Trial Balance'!K346","v":129454.20999999999}]
["5635-Property Insurance",{"$f":"'[4]Trial Balance'!K347","v":50003.276919764605}]
["5640-Injuries and Damages",{"$f":"'[4]Trial Balance'!K348","v":60823.03}]
["5645-Employee Pensions and Benefits",{"$f":"'[4]Trial Balance'!K349","v":21079}]
["5650-Franchise Requirements",{"$f":"'[4]Trial Balance'!K350","v":0}]
["5655-Regulatory Expenses",{"$f":"'[4]Trial Balance'!K351","v":182342.37}]
["5660-General Advertising Expenses",{"$f":"'[4]Trial Balance'!K352","v":0}]
["5665-Miscellaneous Expenses",{"$f":"'[4]Trial Balance'!K353","v":115087.1}]
["5670-Rent  ",{"$f":"'[4]Trial Balance'!K354","v":711.52}]
["5675-Maintenance of General Plant",{"$f":"'[4]Trial Balance'!K355","v":319263.51999999996}]
["5680-Electrical Safety Authority Fees",{"$f":"'[4]Trial Balance'!K356","v":9424.41}]
["5685-Independent Market Operator Fees and Penalties",{"$f":"'[4]Trial Balance'!K357","v":0}]
["5695-OM&A Contra Account",{"$f":"'[4]Trial Balance'!K358","v":0}]
["3800-Administrative and General Expenses Total",{"$f":"SUM(B155:B172)","v":2539709.2769197649},"x"]
[]
["3850-Amortization Expense"]
["5705-Amortization Expense - Property, Plant and Equipment",{"$f":"'[4]Trial Balance'!K360","v":2301783.2299999991}]
["5710-Amortization of Limited Term Electric Plant",{"$f":"'[4]Trial Balance'!K361","v":0}]
["5715-Amortization of Intangibles and Other Electric Plant",{"$f":"'[4]Trial Balance'!K362","v":0}]
["5720-Amortization of Electric Plant Acquisition Adjustments",{"$f":"'[4]Trial Balance'!K363","v":0}]
["5725-Miscellaneous Amortization",{"$f":"'[4]Trial Balance'!K364","v":0}]
["5730-Amortization of Unrecovered Plant and Regulatory Study Costs",{"$f":"'[4]Trial Balance'!K365","v":0}]
["5735-Amortization of Deferred Development Costs",{"$f":"'[4]Trial Balance'!K366","v":0}]
["5740-Amortization of Deferred Charges",{"$f":"'[4]Trial Balance'!K367","v":0}]
["3850-Amortization Expense Total",{"$f":"SUM(B176:B183)","v":2301783.2299999991},"x"]
[]
["3900-Interest Expense"]
["6005-Interest on Long Term Debt",{"$f":"'[4]Trial Balance'!K369","v":1212282.58}]
["6010-Amortization of Debt Discount and Expense",{"$f":"'[4]Trial Balance'!K370","v":0}]
["6015-Amortization of Premium on Debt-Credit",{"$f":"'[4]Trial Balance'!K371","v":0}]
["6020-Amortization of Loss on Reacquired Debt",{"$f":"'[4]Trial Balance'!K372","v":0}]
["6025-Amortization of Gain on Reacquired Debt-Credit",{"$f":"'[4]Trial Balance'!K373","v":0}]
["6030-Interest on Debt to Associated Companies",{"$f":"'[4]Trial Balance'!K374","v":0}]
["6035-Other Interest Expense",{"$f":"'[4]Trial Balance'!K375","v":44767.880000000005}]
["6040-Allowance for Borrowed Funds Used During Construction-Credit",{"$f":"'[4]Trial Balance'!K376","v":0}]
["6042-Allowance for Other Funds Used During Construction",{"$f":"'[4]Trial Balance'!K377","v":0}]
["6045-Interest Expense on Capital Lease Obligations",{"$f":"'[4]Trial Balance'!K378","v":0}]
["3900-Interest Expense Total",{"$f":"SUM(B187:B196)","v":1257050.46},"x"]
[]
["3950-Taxes Other Than Income Taxes"]
["6105-Taxes Other Than Income Taxes",{"$f":"'[4]Trial Balance'!K380","v":85197.022380603798}]
["3950-Taxes Other Than Income Taxes Total",{"$f":"SUM(B200)","v":85197.022380603798},"x"]
[]
["4000-Income Taxes"]
["6110-Income Taxes",{"$f":"'[4]Trial Balance'!K381","v":0}]
["6115-Provision for Future Income Taxes",{"$f":"'[4]Trial Balance'!K382","v":0}]
["4000-Income Taxes Total",{"$f":"SUM(B204:B205)","v":0}]
[]
["4100-Extraordinary & Other Items"]
["6205-Donations",{"$f":"'[4]Trial Balance'!K384","v":23241}]
["6210-Life Insurance",{"$f":"'[4]Trial Balance'!K385","v":0}]
["6215-Penalties",{"$f":"'[4]Trial Balance'!K386","v":0}]
["6225-Other Deductions",{"$f":"'[4]Trial Balance'!K387","v":0}]
["4100-Extraordinary & Other Items Total",{"$f":"SUM(B209:B212)","v":23241},"x"]
[]
["Net Income - (Gain)/Loss",{"$f":"B24+B32+B44+B67+B72+B86+B112+B133+B144+B152+B173+B184+B197+B201+B206+B213","v":-2367214.4606996346}]

{"sheet":"H0 PILs,Tax Provision Historic","index":6,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5],[7,2,7,5]]}
[]
[]
[]
[]
[]
[null,null,"PILs Tax Provision - Historical Year"]
[]
[null,null,"Note: Input the actual information from the tax returns for the historical year. ",null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,"H1",{"$f":"'H1 Adj. Taxable Income Historic'!G119","v":468060},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!F27,'B. Tax Rates & Exemptions'!F27,0)","v":0},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,0.115,"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.15,"C"]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"M = K + L"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":124035.90000000001},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":0},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historical Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":124035.90000000001},"I = H + E"]

{"sheet":"H1 Adj. Taxable Income Historic","index":7,"n_rows":119,"n_cols":8,"rows_kept":119,"cut":false,"hidden":false,"merged":[[48,2,48,6],[111,2,111,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Adjusted Taxable Income - Historical Year"]
[]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","A",{"$f":"'[5]3.8 PILs.TxblIncome'!$I$13","v":1495085},null,{"$f":"+E12-F12","v":1495085}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,null,{"$f":"+E14-F14","v":0}]
[null,null,"Amortization of tangible assets",104,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$17","v":1730946},null,1730946]
[null,null,"Amortization of intangible assets",106,null,null,0]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,null,null,0]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108,null,null,0]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109,null,null,0]
[null,null,"Loss in equity of subsidiaries and affiliates",110,null,null,0]
[null,null,"Loss on disposal of assets ",111,null,null,0]
[null,null,"Charitable donations",112,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$24","v":550},null,550]
[null,null,"Taxable Capital Gains",113,0,null,0]
[null,null,"Political Donations",114,null,null,0]
[null,null,"Deferred and prepaid expenses",116,null,null,0]
[null,null,"Scientific research expenditures deducted on financial statements",118,null,null,0]
[null,null,"Capitalized interest",119,null,null,0]
[null,null,"Non-deductible club dues and fees",120,null,null,0]
[null,null,"Non-deductible meals and entertainment expense",121,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$31","v":8058},null,8058]
[null,null,"Non-deductible automobile expenses",122,null,null,0]
[null,null,"Non-deductible life insurance premiums",123,null,null,0]
[null,null,"Non-deductible company pension plans",124,null,null,0]
[null,null,"Tax reserves deducted in prior year",125,null,null,0]
[null,null,"Reserves from financial statements- balance at end of year",126,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$36","v":163498},null,163498]
[null,null,"Soft costs on construction and renovation of buildings",127,null,null,0]
[null,null,"Book loss on joint ventures or partnerships",205,null,null,0]
[null,null,"Capital items expensed",206,null,null,0]
[null,null,"Debt issue expense",208,null,null,0]
[null,null,"Development expenses claimed in current year",212,null,null,0]
[null,null,"Financing fees deducted in books",216,null,null,0]
[null,null,"Gain on settlement of debt",220,null,null,0]
[null,null,"Non-deductible advertising",226,null,null,0]
[null,null,"Non-deductible interest",227,null,null,0]
[null,null,"Non-deductible legal and accounting fees",228,null,null,0]
[null,null,"Recapture of SR&ED expenditures",231,null,null,0]
[null,null,"Share issue expense",235,null,null,0]
[null,null,"Write down of capital property",236,null,null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,null,null,0]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290,null,null,0]
[null,null,"Realized Income from Deferred Credit Accounts",291,null,null,0]
[null,null,"Pensions",292,null,null,0]
[null,null,"Non-deductible penalties",293,null,null,0]
[null,null,null,294,null,null,0]
[null,null,null,295,null,null,{"$f":"+E55-F55","v":0}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$60","v":2278734},null,2278734]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,null,0]
[null,null,"Prior Year Investment Tax Credits received",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Regulatory Reserve taken out of income last year",null,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$70","v":1632190},null,1632190]
[null,null,"Inventory Adjustment ",null,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$68","v":29996},null,29996]
[null,null,"Amortization Expenses",null,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$69","v":51831},null,51831]
[null,null,"Total Additions",null,{"$f":"SUM(E13:E70)","v":5895803},{"$f":"SUM(F13:F70)","v":0},{"$f":"SUM(G13:G70)","v":5895803}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$74","v":440397},null,{"$f":"+E74-F74","v":440397}]
[null,null,"Dividends not taxable under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$76","v":3283593},null,3283593]
[null,null,"Terminal loss from Schedule 8",404,null,null,0]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$78","v":17679},null,17679]
[null,null,"Allowable business investment loss",406,null,null,0]
[null,null,"Deferred and prepaid expenses",409,null,null,0]
[null,null,"Scientific research expenses claimed in year",411,null,null,0]
[null,null,"Tax reserves claimed in current year",413,null,null,0]
[null,null,"Reserves from financial statements - balance at beginning of year",414,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$83","v":75073},null,75073]
[null,null,"Contributions to deferred income plans",416,null,null,0]
[null,null,"Book income of joint venture or partnership",305,null,null,0]
[null,null,"Equity in income from subsidiary or affiliates",306,null,null,0]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390,null,null,0]
[null,null,"Capital Lease Payments",391,null,null,0]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,null,null,0]
[null,null,null,393,null,null,0]
[null,null,null,394,null,null,0]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$94","v":2278734},null,2278734]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,null,null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,null,0]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Increase in Regulatory Assets",null,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$105","v":662228},null,662228]
[null,null,"Cdn GAAP deferred credits",null,{"$f":"'[5]3.8 PILs.TxblIncome'!$I$103","v":165124},null,165124]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E74:E108)","v":6922828},{"$f":"SUM(F74:F108)","v":0},{"$f":"SUM(G74:G108)","v":6922828}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E71-E109","v":468060},{"$f":"+F12+F71-F109","v":0},{"$f":"+G12+G71-G109","v":468060}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$f":"+E113-F113","v":0}]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,null,null,{"$f":"+E114-F114","v":0}]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,null,null,{"$f":"+E115-F115","v":0}]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332,null,null,{"$f":"+E116-F116","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335,null,null,{"$f":"+E117-F117","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E111-SUM(E113:E117)","v":468060},{"$f":"+F111-SUM(F113:F117)","v":0},{"$f":"+G111-SUM(G113:G117)","v":468060},"H0"]

{"sheet":"H4 Sch 4 Loss Cfwd Hist","index":8,"n_rows":17,"n_cols":9,"rows_kept":17,"cut":false,"hidden":false,"merged":[[15,2,15,4],[16,2,16,4],[12,2,12,4],[13,2,13,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 7-1 Loss Carry Forward - Historical"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historical",null,null,0,null,{"$f":"F14-G14","v":0},"B4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historical",null,null,null,null,{"$f":"F17-G17","v":0},"B4"]

{"sheet":"H8 Sch 8 Historical","index":9,"n_rows":44,"n_cols":8,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,2,9,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[null,null,"Schedule 8 - Historical Year"]
[]
[]
[]
[]
[null,null,"Class","Class Description","UCC End of Year Historical per tax returns","Less: Non-Distribution Portion","UCC Regulated Historical Year","Working Paper Reference"]
[null,null,1,"Distribution System - post 1987",{"$f":"'[4]CCA Continuity 2016'!$D$6","v":23360063},null,{"$f":"+E12-F12","v":23360063},"B8"]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",null,null,{"$f":"+E13-F13","v":0},"B8"]
[null,null,2,"Distribution System - pre 1988",null,null,{"$f":"+E14-F14","v":0},"B8"]
[null,null,8,"General Office/Stores Equip",{"$f":"'[4]CCA Continuity 2016'!$D$9","v":1520965},null,1520965,"B8"]
[null,null,10,"Computer Hardware/  Vehicles",{"$f":"'[4]CCA Continuity 2016'!$D$10","v":219709},null,219709,"B8"]
[null,null,10.1,"Certain Automobiles",null,null,0,"B8"]
[null,null,12,"Computer Software",null,null,0,"B8"]
[null,null,"13 1","Lease # 1",null,null,0,"B8"]
[null,null,"13 2","Lease #2",null,null,0,"B8"]
[null,null,"13 3","Lease # 3",null,null,0,"B8"]
[null,null,"13 4","Lease # 4",null,null,0,"B8"]
[null,null,14,"Franchise",null,null,0,"B8"]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",null,null,0,"B8"]
[null,null,42,"Fibre Optic Cable",null,null,{"$f":"+E25-F25","v":0},"B8"]
[null,null,43.1,"Certain Energy-Efficient Electrical Generating Equipment",null,null,0,"B8"]
[null,null,43.2,"Certain Clean Energy Generation Equipment ",null,null,0,"B8"]
[null,null,45,"Computers & Systems Software acq'd post Mar 22/04",{"$f":"'[4]CCA Continuity 2016'!$D$20","v":512},null,512,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0,"B8"]
[null,null,47,"Distribution System - post February 2005",{"$f":"'[4]CCA Continuity 2016'!$D$23","v":22229345},null,22229345,"B8"]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",{"$f":"'[4]CCA Continuity 2016'!$D$21","v":381298},null,381298,"B8"]
[null,null,52,"Computer Hardware and system software ",null,null,0,"B8"]
[null,null,95,"CWIP",{"$f":"'[4]CCA Continuity 2016'!$D$24","v":797726},null,797726,"B8"]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,"SUB-TOTAL - UCC",{"$f":"SUM(E12:E43)","v":48509618},{"$f":"SUM(F12:F43)","v":0},{"$f":"SUM(G12:G43)","v":48509618}]

{"sheet":"H10 Schedule 10 CEC Hist","index":10,"n_rows":40,"n_cols":12,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[17,8,18,8],[9,2,9,5],[11,2,11,5],[11,6,11,7],[13,2,13,5],[13,6,13,7],[17,9,18,9],[18,2,18,5],[19,2,19,5],[15,2,15,5],[15,6,15,7],[17,2,17,5],[17,6,18,7],[30,2,30,5],[30,6,30,7],[31,2,31,5],[32,6,32,7],[21,2,21,5],[21,6,21,7],[23,6,23,7],[27,2,27,5],[27,6,28,7],[28,2,28,5]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Historical Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,{"$f":"'[5]3.5 PILs.Sch 10 CEC'!$M$12","v":252549.9351}]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":0},null,"x 3/4 =",{"$f":"3/4*G16","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G18*0.5)<0, 0, G18*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J16-J18)<0,0,J16-J18)","v":0},{"$f":"J20","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G22","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K10,K20,K22)","v":252549.9351}]
[]
[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,{"$f":"K24-K33","v":252549.9351}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":252549.9351},"x 7% =",{"$f":"I38*0.07","v":17678.495457000001}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":234871.43964299999},"B10"]

{"sheet":"H13 Sch 13 Tax Reserves Histori","index":11,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[[15,2,15,5],[28,2,28,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical"]
[]
[null,null,"Continuity of Reserves"]
[]
[]
[null,null,"Description","Historical Balance as per tax returns","Non-Distribution Eliminations","Utility Only"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",null,null,{"$f":"D15-E15","v":0},"B13"]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",null,null,{"$f":"D17-E17","v":0},"B13"]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)",null,null,0,"B13"]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)",null,null,0,"B13"]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)",null,null,0,"B13"]
[null,null,"Other tax reserves",null,null,0,"B13"]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total",{"$f":"SUM(D17:D26)","v":0},{"$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},"B13"]
[null,null,"General reserve for bad debts",null,null,0,"B13"]
[null,null,"Accrued Employee Future Benefits:",null,null,0,"B13"]
[null,null,"- Medical and Life Insurance",{"$f":"'[4]Reserves Continuity'!$C$19","v":163498},null,163498,"B13"]
[null,null,"-Short & Long-term Disability",null,null,0,"B13"]
[null,null," -Accmulated Sick Leave",null,null,0,"B13"]
[null,null,"- Termination Cost",null,null,0,"B13"]
[null,null,"- Other Post-Employment Benefits",null,null,0,"B13"]
[null,null,"Provision for Environmental Costs",null,null,0,"B13"]
[null,null,"Restructuring Costs",null,null,0,"B13"]
[null,null,"Accrued Contingent Litigation Costs",null,null,0,"B13"]
[null,null,"Accrued Self-Insurance Costs",null,null,0,"B13"]
[null,null,"Other Contingent Liabilities",null,null,0,"B13"]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",null,null,0,"B13"]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",null,null,0,"B13"]
[null,null,"Other",null,null,0,"B13"]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D30:D50)","v":163498},{"$f":"SUM(E30:E50)","v":0},{"$f":"SUM(F30:F50)","v":163498}]

{"sheet":"B0 PILs,Tax Provision Bridge","index":12,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5]]}
[]
[]
[]
[]
[]
[null,"PILS Tax Provision - Bridge Year"]
[]
[null,null,null,null,null,null,null,null,"Wires Only"]
[null,null,null,null,null,null,null,"Reference"]
[null,null,"Regulatory Taxable Income",null,null,null,null,"B1",{"$f":"'B1 Adj. Taxable Income Bridge'!F114","v":324490.87662498932},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!H31,'B. Tax Rates & Exemptions'!H21)","v":4.4999999999999998E-2},"B",{"$f":"IF(I10>0,I10*E13,0)","v":14602.08944812452},"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!G27,'B. Tax Rates & Exemptions'!G27,0)","v":0},"D"]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!H21-'B. Tax Rates & Exemptions'!H31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":0},"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":14602.08944812452}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Effective Ontario Tax Rate",null,null,{"$f":"IF(ratebase<=10000000, ontario_SB, IF(ratebase>=15000000, ontariotax, IF(AND(ratebase>10000000, ratebase<15000000), ontario_SB+ (ratebase - 10000000)*(ontariotax - ontario_SB)/(15000000-10000000))))","v":0.115},"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,{"$f":"IF(ratebase<=10000000, Fed_SB, IF(ratebase>=15000000, FedTax, IF(AND(ratebase>10000000, ratebase<15000000), Fed_SB+ (ratebase - 10000000)*(FedTax -Fed_SB)/(15000000-10000000))))","v":0.15000000000000002},"C"]
[null,null,null,"Combined tax rate",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"D = B + C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,"calculated",{"$f":"I10*I25","v":85990.082305622171},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,0,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":0},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Bridge Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":85990.082305622171},"I = H + E"]
[]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of Bridge year PILs income tax expense and should not be used for Test year revenue requirement calculations."]

{"sheet":"B1 Adj. Taxable Income Bridge","index":13,"n_rows":114,"n_cols":6,"rows_kept":114,"cut":false,"hidden":false,"merged":[[68,2,68,5],[45,2,45,5],[112,2,112,5],[8,2,8,5],[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9],[9,2,9,5]]}
[]
[]
[]
[]
[null,"Adjusted Taxable Income - Bridge Year"]
[]
[null,null,null,"T2S1 line #","Working Paper Reference","Total for Regulated Utility"]
[null,null,"Income before PILs/Taxes","A",null,1990794]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets",104,null,{"$f":"'[4]Tax Adjustments 2016'!$D$7","v":2030408.4999999993}]
[null,null,"Amortization of intangible assets",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,null,{"$f":"'[4]Tax Adjustments 2016'!$D$21","v":8219.16}]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves deducted in prior year",125,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!G22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K43","v":181476}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Inventory Adjustment"]
[null,null,"Amortization Expensed"]
[null,null,"Total Additions",null,null,{"$f":"SUM(F10:F67)","v":2220103.6599999992}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"B8",{"$f":"'B8 Schedule 8 CCA Bridge Year'!M42","v":3541343.7826}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,"B10",{"$f":"'B10 Schedule 10 CEC Bridge Year'!K38","v":16441.000775010001}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves claimed in current year",413,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!G43","v":163498}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,null,393]
[null,null,null,394]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Other Deductions",null,null,{"$f":"'[4]Tax Adjustments 2016'!$D$69","v":165124}]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F70:F104)","v":3886406.7833750099}]
[]
[null,null,"Net Income for Tax Purposes",null,"calculated",{"$f":"+F8+F68-F105","v":324490.87662498932}]
[null,null,"Charitable donations from Schedule 2",311]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G16*-1","v":0}]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,"calculated",{"$f":"SUM(F107:F112)","v":324490.87662498932}]

{"sheet":"B4 Sch 4 Loss Cfwd Bridge","index":14,"n_rows":25,"n_cols":8,"rows_kept":25,"cut":false,"hidden":false,"merged":[[21,2,21,4],[19,2,19,4],[0,2,0,4],[12,2,12,4],[13,2,13,4],[18,2,18,4],[10,2,10,4],[11,2,11,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[20,2,20,4]]}
[]
[]
[]
[]
[]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Schedule 4 Loss Carry Forward - Bridge Year"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 Loss Cfwd Hist'!H14","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in Bridge Year"]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,"B1",{"$f":"IF('B1 Adj. Taxable Income Bridge'!F107<0, 'B1 Adj. Taxable Income Bridge'!F107*-1, 0)","v":0}]
[null,null,"Balance available for use in Test Year",null,null,"calculated",{"$f":"G12+G13+G14","v":0}]
[null,null,"Amount to be used in Bridge Year ",null,null,"B1",{"$f":"IF('B1 Adj. Taxable Income Bridge'!F107<0,0,IF('B1 Adj. Taxable Income Bridge'!F107>G15,G15,'B1 Adj. Taxable Income Bridge'!F107))","v":0}]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G15-G16","v":0},"T4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 Loss Cfwd Hist'!H17","v":0}]
[null,null,"Application of  Loss Carry Forward to reduce taxable income in Bridge Year"]
[null,null,"Other Adjustments Add (+) Deduct (-)"]
[null,null,"Balance available for use in Test Year",null,null,"calculated",{"$f":"G20-G21+G22","v":0}]
[null,null,"Amount to be used in Bridge Year "]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G23-G24","v":0},"T4"]

{"sheet":"B8 Schedule 8 CCA Bridge Year","index":15,"n_rows":42,"n_cols":16,"rows_kept":42,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 8 CCA - Bridge Year"]
[]
[null,null,"Class","Class Description","Working Paper Reference","UCC Regulated Historical Year","Additions","Disposals (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Bridge Year CCA",null,"UCC End of Bridge Year","Working Paper Reference"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C12), \"\", 'H8 Sch 8 Historical'!C12)","v":1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D12), \"\", 'H8 Sch 8 Historical'!D12)","v":"Distribution System - post 1987"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E12), \"\", 'H8 Sch 8 Historical'!G12)","v":23360063},null,null,{"$f":"MAX((SUM(F10:H10)),0)","v":23360063},{"$f":"IF((G10+H10)<=0, 0,(G10+H10)*0.5)","v":0},{"$f":"+I10-J10","v":23360063},0.04,{"$f":"IF(+K10<0,+K10,+K10*L10)","v":934402.52},null,{"$f":"MAX(0,+I10-M10)","v":22425660.48},"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C13), \"\", 'H8 Sch 8 Historical'!C13)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D13), \"\", 'H8 Sch 8 Historical'!D13)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E13), \"\", 'H8 Sch 8 Historical'!G13)","v":""},null,null,{"$f":"MAX((SUM(F11:H11)),0)","v":0},{"$f":"IF((G11+H11)<=0, 0,(G11+H11)*0.5)","v":0},{"$f":"+I11-J11","v":0},0.06,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C14), \"\", 'H8 Sch 8 Historical'!C14)","v":2},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D14), \"\", 'H8 Sch 8 Historical'!D14)","v":"Distribution System - pre 1988"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E14), \"\", 'H8 Sch 8 Historical'!G14)","v":""},null,null,0,0,0,0.06,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C15), \"\", 'H8 Sch 8 Historical'!C15)","v":8},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D15), \"\", 'H8 Sch 8 Historical'!D15)","v":"General Office/Stores Equip"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E15), \"\", 'H8 Sch 8 Historical'!G15)","v":1520965},{"$f":"'[4]CCA Continuity 2016'!$H$9","v":32616.22},null,1553581.22,16308.11,1537273.1099999999,0.2,307454.62199999997,null,1246126.598,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C16), \"\", 'H8 Sch 8 Historical'!C16)","v":10},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D16), \"\", 'H8 Sch 8 Historical'!D16)","v":"Computer Hardware/  Vehicles"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E16), \"\", 'H8 Sch 8 Historical'!G16)","v":219709},{"$f":"'[4]CCA Continuity 2016'!$H$10","v":110663.26},{"$f":"-'[4]CCA Continuity 2016'!$I$10","v":-5559.32},324812.94,52551.97,272260.96999999997,0.3,81678.290999999983,null,243134.64900000003,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C17), \"\", 'H8 Sch 8 Historical'!C17)","v":10.1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D17), \"\", 'H8 Sch 8 Historical'!D17)","v":"Certain Automobiles"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E17), \"\", 'H8 Sch 8 Historical'!G17)","v":""},null,null,0,0,0,0.3,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C18), \"\", 'H8 Sch 8 Historical'!C18)","v":12},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D18), \"\", 'H8 Sch 8 Historical'!D18)","v":"Computer Software"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E18), \"\", 'H8 Sch 8 Historical'!G18)","v":""},{"$f":"'[4]CCA Continuity 2016'!$H$12","v":118165.42},null,118165.42,59082.71,59082.71,1,{"$f":"IF(+K16<0,+K16,+K16*L16)","v":59082.71},null,{"$f":"MAX(0,+I16-M16)","v":59082.71},"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C19), \"\", 'H8 Sch 8 Historical'!C19)","v":"13 1"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D19), \"\", 'H8 Sch 8 Historical'!D19)","v":"Lease # 1"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E19), \"\", 'H8 Sch 8 Historical'!G19)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C20), \"\", 'H8 Sch 8 Historical'!C20)","v":"13 2"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D20), \"\", 'H8 Sch 8 Historical'!D20)","v":"Lease #2"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E20), \"\", 'H8 Sch 8 Historical'!G20)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C21), \"\", 'H8 Sch 8 Historical'!C21)","v":"13 3"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D21), \"\", 'H8 Sch 8 Historical'!D21)","v":"Lease # 3"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E21), \"\", 'H8 Sch 8 Historical'!G21)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C22), \"\", 'H8 Sch 8 Historical'!C22)","v":"13 4"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D22), \"\", 'H8 Sch 8 Historical'!D22)","v":"Lease # 4"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E22), \"\", 'H8 Sch 8 Historical'!G22)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C23), \"\", 'H8 Sch 8 Historical'!C23)","v":14},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D23), \"\", 'H8 Sch 8 Historical'!D23)","v":"Franchise"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E23), \"\", 'H8 Sch 8 Historical'!G23)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C24), \"\", 'H8 Sch 8 Historical'!C24)","v":17},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D24), \"\", 'H8 Sch 8 Historical'!D24)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E24), \"\", 'H8 Sch 8 Historical'!G24)","v":""},null,null,0,0,0,0.08,{"$f":"IF(+K22<0,+K22,+K22*L22)","v":0},null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C25), \"\", 'H8 Sch 8 Historical'!C25)","v":42},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D25), \"\", 'H8 Sch 8 Historical'!D25)","v":"Fibre Optic Cable"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E25), \"\", 'H8 Sch 8 Historical'!G25)","v":""},null,null,0,0,0,0.12,{"$f":"IF(+K23<0,+K23,+K23*L23)","v":0},null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C26), \"\", 'H8 Sch 8 Historical'!C26)","v":43.1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D26), \"\", 'H8 Sch 8 Historical'!D26)","v":"Certain Energy-Efficient Electrical Generating Equipment"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E26), \"\", 'H8 Sch 8 Historical'!G26)","v":""},null,null,0,0,0,0.3,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C27), \"\", 'H8 Sch 8 Historical'!C27)","v":43.2},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D27), \"\", 'H8 Sch 8 Historical'!D27)","v":"Certain Clean Energy Generation Equipment "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E27), \"\", 'H8 Sch 8 Historical'!G27)","v":""},null,null,0,0,0,0.5,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C28), \"\", 'H8 Sch 8 Historical'!C28)","v":45},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D28), \"\", 'H8 Sch 8 Historical'!D28)","v":"Computers & Systems Software acq'd post Mar 22/04"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E28), \"\", 'H8 Sch 8 Historical'!G28)","v":512},null,null,512,0,512,0.45,230.4,null,281.60000000000002,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C29), \"\", 'H8 Sch 8 Historical'!C29)","v":46},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D29), \"\", 'H8 Sch 8 Historical'!D29)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E29), \"\", 'H8 Sch 8 Historical'!G29)","v":""},null,null,0,0,0,0.3,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C30), \"\", 'H8 Sch 8 Historical'!C30)","v":47},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D30), \"\", 'H8 Sch 8 Historical'!D30)","v":"Distribution System - post February 2005"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E30), \"\", 'H8 Sch 8 Historical'!G30)","v":22229345},{"$f":"'[4]CCA Continuity 2016'!$H$23","v":4286714.07},{"$f":"-'[4]CCA Continuity 2016'!$I$23","v":-25870.58},26490188.490000002,2130421.7450000001,24359766.745000001,0.08,1948781.3396000001,null,24541407.150400002,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C31), \"\", 'H8 Sch 8 Historical'!C31)","v":50},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D31), \"\", 'H8 Sch 8 Historical'!D31)","v":"Data Network Infrastructure Equipment - post Mar 2007"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E31), \"\", 'H8 Sch 8 Historical'!G31)","v":381298},null,null,381298,0,381298,0.55000000000000004,209713.90000000002,null,171584.09999999998,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C32), \"\", 'H8 Sch 8 Historical'!C32)","v":52},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D32), \"\", 'H8 Sch 8 Historical'!D32)","v":"Computer Hardware and system software "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E32), \"\", 'H8 Sch 8 Historical'!G32)","v":""},null,null,0,0,0,1,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C33), \"\", 'H8 Sch 8 Historical'!C33)","v":95},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D33), \"\", 'H8 Sch 8 Historical'!D33)","v":"CWIP"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E33), \"\", 'H8 Sch 8 Historical'!G33)","v":797726},null,null,797726,0,797726,null,0,null,797726,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C34), \"\", 'H8 Sch 8 Historical'!C34)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D34), \"\", 'H8 Sch 8 Historical'!D34)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E34), \"\", 'H8 Sch 8 Historical'!G34)","v":""},null,null,0,0,0,0.05,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C35), \"\", 'H8 Sch 8 Historical'!C35)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D35), \"\", 'H8 Sch 8 Historical'!D35)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E35), \"\", 'H8 Sch 8 Historical'!G35)","v":""},null,null,0,0,0,0.1,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C36), \"\", 'H8 Sch 8 Historical'!C36)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D36), \"\", 'H8 Sch 8 Historical'!D36)","v":""},null,null,null,null,{"$f":"MAX((SUM(F34:H34)),0)","v":0},0,{"$f":"+I34-J34","v":0},null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C37), \"\", 'H8 Sch 8 Historical'!C37)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D37), \"\", 'H8 Sch 8 Historical'!D37)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E37), \"\", 'H8 Sch 8 Historical'!G37)","v":""},null,null,{"$f":"MAX((SUM(F35:H35)),0)","v":0},0,{"$f":"+I35-J35","v":0},null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C38), \"\", 'H8 Sch 8 Historical'!C38)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D38), \"\", 'H8 Sch 8 Historical'!D38)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E38), \"\", 'H8 Sch 8 Historical'!G38)","v":""},null,null,{"$f":"MAX((SUM(F36:H36)),0)","v":0},0,{"$f":"+I36-J36","v":0},null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C39), \"\", 'H8 Sch 8 Historical'!C39)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D39), \"\", 'H8 Sch 8 Historical'!D39)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E39), \"\", 'H8 Sch 8 Historical'!G39)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C40), \"\", 'H8 Sch 8 Historical'!C40)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D40), \"\", 'H8 Sch 8 Historical'!D40)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E40), \"\", 'H8 Sch 8 Historical'!G40)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C41), \"\", 'H8 Sch 8 Historical'!C41)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D41), \"\", 'H8 Sch 8 Historical'!D41)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E41), \"\", 'H8 Sch 8 Historical'!G41)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C42), \"\", 'H8 Sch 8 Historical'!C42)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D42), \"\", 'H8 Sch 8 Historical'!D42)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E42), \"\", 'H8 Sch 8 Historical'!G42)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C43), \"\", 'H8 Sch 8 Historical'!C43)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D43), \"\", 'H8 Sch 8 Historical'!D43)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E43), \"\", 'H8 Sch 8 Historical'!G43)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,null,"TOTAL",null,{"$f":"SUM(F10:F41)","v":48509618},4548158.9700000007,-31429.9,53026347.070000008,2258364.5350000001,50767982.534999996,null,{"$f":"SUM(M10:M41)","v":3541343.7826},"B1",{"$f":"SUM(O10:O41)","v":49485003.287400007}]

{"sheet":"B10 Schedule 10 CEC Bridge Year","index":16,"n_rows":40,"n_cols":12,"rows_kept":40,"cut":false,"hidden":false,"merged":[[31,2,31,5],[32,6,32,7],[23,6,23,7],[27,2,27,5],[27,6,28,7],[28,2,28,5],[30,2,30,5],[30,6,30,7],[17,8,18,8],[17,9,18,9],[18,2,18,5],[19,2,19,5],[21,2,21,5],[21,6,21,7],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,15,7],[17,2,17,5],[17,6,18,7],[11,2,11,5],[11,6,11,7],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[9,2,9,5]]}
[]
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Bridge Year"]
[]
[]
[null,null,null,null,null,null,null,null,null,"Reference"]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,"H10",{"$f":"'H10 Schedule 10 CEC Hist'!K40","v":234871.43964299999}]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":0},null,"x 3/4 =",{"$f":"3/4*G16","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G18*0.5)<0, 0, G18*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J16-J18)<0,0,J16-J18)","v":0},{"$f":"J20","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G22","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K10,K20,K22)","v":234871.43964299999}]
[]
[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,{"$f":"K24-K33","v":234871.43964299999}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":234871.43964299999},"x 7% =",{"$f":"I38*0.07","v":16441.000775010001},"B1"]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":218430.43886798999},"T10"]

{"sheet":"B13 Sch 13 Tax Reserves Bridge","index":17,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Bridge Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,null,null,"Bridge Year Adjustments"]
[null,null,"Description","Reference","Historical Utility Only","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance",null,"Additions","Disposals"," Balance for Bridge Year",null,"Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F15","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,null,{"$f":"G13+I13-J13","v":0},"T13",{"$f":"+K13-G13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F17","v":0},null,{"$f":"SUM(E15:F15)","v":0},null,null,null,{"$f":"G15+I15-J15","v":0},"T13",{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F18","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F19","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F20","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other tax reserves","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F21","v":0},null,0,null,null,null,0,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F25","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F26","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":0},0,0,"B1",0,0,0,"B1",0,0]
[null,null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F30","v":0},null,{"$f":"SUM(E25:F25)","v":0},null,null,null,{"$f":"G25+I25-J25","v":0},"T13",{"$f":"+K25-G25","v":0}]
[null,null,"General reserve for bad debts","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F31","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Employee Future Benefits:","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F32","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Medical and Life Insurance","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F33","v":163498},null,163498,null,17978,null,181476,"T13",17978]
[null,null,"-Short & Long-term Disability","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F34","v":0},null,0,null,null,null,0,"T13",0]
[null,null," -Accmulated Sick Leave","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F35","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Termination Cost","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F36","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Other Post-Employment Benefits","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F37","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Provision for Environmental Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F38","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Restructuring Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F39","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Contingent Litigation Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F40","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Self-Insurance Costs","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F41","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other Contingent Liabilities","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F42","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F43","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F44","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F45","v":0},null,0,null,null,null,0,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F49","v":0},null,{"$f":"SUM(E41:F41)","v":0},null,null,null,0,null,{"$f":"+K41-G41","v":0}]
[null,null,null,null,{"$f":"'H13 Sch 13 Tax Reserves Histori'!F50","v":0},null,{"$f":"SUM(E42:F42)","v":0},null,null,null,0,null,{"$f":"+K42-G42","v":0}]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":163498},{"$f":"SUM(F25:F42)","v":0},163498,"B1",17978,0,181476,"B1",17978,0]
[null,null,null,null,0]

{"sheet":"T0 PILs,Tax Provision ","index":18,"n_rows":53,"n_cols":20,"rows_kept":53,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rate Base","Federal Tax Rate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S3+100000","v":10100000},0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S4+100000","v":10200000},0.11]
[null,"PILs Tax Provision - Test Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10300000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10400000,0.11]
[null,null,null,null,null,null,null,null,"Wires Only",null,null,null,null,null,null,null,null,null,10500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10600000,0.11]
[null,null,"Regulatory Taxable Income",null,null,null,null,"T1",{"$f":"'T1 Taxable Income Test Year'!F124","v":414745.93854889134},"A",null,null,null,null,null,null,null,null,10700000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10800000,0.11]
[null,null,"Ontario Income Taxes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10900000,0.11]
[null,null,"Income tax payable","Ontario Income Tax",{"$f":"IF(I10<=500000,'B. Tax Rates & Exemptions'!I31,'B. Tax Rates & Exemptions'!I21)","v":4.4999999999999998E-2},"B",{"$f":"IF(I10>0,I10*E13,0)","v":18663.567234700109},"C = A * B",null,null,null,null,null,null,null,null,null,null,11000000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11100000,0.111]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!I27,'B. Tax Rates & Exemptions'!I27,0)","v":0},"D",null,null,null,null,null,null,null,null,null,null,null,null,11200000,{"$f":"T14+0.13%","v":0.1123}]
[null,null,null,"Rate reduction",{"$f":"-('B. Tax Rates & Exemptions'!I21-'B. Tax Rates & Exemptions'!I31)","v":-7.0000000000000007E-2},"E",{"$f":"IF(I10>0,E15*E16,0)","v":0},"F = D * E",null,null,null,null,null,null,null,null,null,null,11300000,{"$f":"T15+0.13%","v":0.11359999999999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11400000,{"$f":"T16+0.13%","v":0.11489999999999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11500000,{"$f":"T17+0.13%","v":0.11619999999999998}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11600000,{"$f":"T18+0.12%","v":0.11739999999999999}]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":18663.567234700109}," J = C + F",null,null,null,null,null,null,null,null,11700000,{"$f":"T19+0.12%","v":0.1186}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11800000,{"$f":"T20+0.12%","v":0.1198}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11900000,{"$f":"T21+0.12%","v":0.12100000000000001}]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,{"$f":"IF(ratebase<=10000000, ontario_SB, IF(ratebase>=15000000, ontariotax, IF(AND(ratebase>10000000, ratebase<15000000), ontario_SB+ (ratebase - 10000000)*(ontariotax - ontario_SB)/(15000000-10000000))))","v":0.115},"B",null,null,null,null,null,null,null,null,null,null,12000000,{"$f":"T22+0.112%","v":0.12212000000000001}]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,{"$f":"IF(ratebase<=10000000, Fed_SB, IF(ratebase>=15000000, FedTax, IF(AND(ratebase>10000000, ratebase<15000000), Fed_SB+ (ratebase - 10000000)*(FedTax -Fed_SB)/(15000000-10000000))))","v":0.15000000000000002},"C",null,null,null,null,null,null,null,null,null,null,12100000,0.12324]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"D = B + C",null,null,null,null,null,null,null,null,12200000,0.12436]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12300000,0.12548000000000001]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12400000,0.12660000000000002]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":109907.67371545621},"E = A * D",null,null,null,null,null,null,null,null,12500000,0.12772000000000003]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12600000,{"$f":"T28+0.102%","v":0.12874000000000002}]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"F",null,null,null,null,null,null,null,null,12700000,{"$f":"T29+0.102%","v":0.12976000000000001}]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"G",null,null,null,null,null,null,null,null,12800000,{"$f":"T30+0.102%","v":0.13078000000000001}]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":0},"H = F + G",null,null,null,null,null,null,null,null,12900000,{"$f":"T31+0.102%","v":0.1318}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13000000,{"$f":"T32+0.102%","v":0.13281999999999999}]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":109907.67371545621},"I = H + E","S. Summary",null,null,null,null,null,null,null,13100000,{"$f":"T33+0.096%","v":0.13377999999999998}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13200000,{"$f":"T34+0.096%","v":0.13473999999999997}]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"(1-I25)","v":0.73499999999999999},"J",{"$f":"I34/G36-I34","v":39626.576237545436},"K = J * I",null,null,null,null,null,null,null,null,13300000,{"$f":"T35+0.096%","v":0.13569999999999996}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13400000,{"$f":"T36+0.096%","v":0.13665999999999995}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13500000,{"$f":"T37+0.096%","v":0.13761999999999994}]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I34+I36","v":149534.24995300165},"L = K + I","S. Summary",null,null,null,null,null,null,null,13600000,{"$f":"T38+0.088%","v":0.13849999999999993}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13700000,{"$f":"T39+0.088%","v":0.13937999999999992}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13800000,{"$f":"T40+0.088%","v":0.14025999999999991}]
[null,null,"Note:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13900000,{"$f":"T41+0.088%","v":0.1411399999999999}]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14000000,{"$f":"T42+0.088%","v":0.1420199999999999}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14100000,{"$f":"T43+0.082%","v":0.14283999999999988}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14200000,{"$f":"T44+0.082%","v":0.14365999999999987}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14300000,{"$f":"T45+0.082%","v":0.14447999999999986}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14400000,{"$f":"T46+0.082%","v":0.14529999999999985}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14500000,{"$f":"T47+0.082%","v":0.14611999999999983}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14600000,{"$f":"T48+0.076%","v":0.14687999999999984}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14700000,{"$f":"T49+0.076%","v":0.14763999999999985}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14800000,{"$f":"T50+0.076%","v":0.14839999999999987}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14900000,{"$f":"T51+0.076%","v":0.14915999999999988}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000000,0.15]

{"sheet":"T1 Taxable Income Test Year","index":19,"n_rows":124,"n_cols":7,"rows_kept":124,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Taxable Income - Test Year"]
[null,null,null,null,"Working Paper Reference","Test Year                         Taxable Income"]
[null,null,"Net Income Before Taxes",null,"A.",{"$f":"'A. Data Input Sheet'!G18","v":1846778.6992460943}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,null,{"$f":"'[4]Tax Adjustments 2017'!$D$7","v":2325806.6205555564}]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves beginning of year",125,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!G22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!K43","v":181476}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions: (please explain in detail the nature of the item)"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,null,296]
[null,null,null,297]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Inventory Adjustment"]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F16:F74)","v":2507282.6205555564}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"T8",{"$f":"'T8 Schedule 8 CCA Test Year  '!M43","v":3742549.2505320003}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10 CEC",405,"T10",{"$f":"'T10 Schedule 10 CEC Test Year'!K37","v":15290.1307207593}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves end of year",413,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!K22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!G43","v":181476}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,null,393]
[null,null,null,394]
[null,null,null,395]
[null,null,null,396]
[null,null,null,397]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F77:F113)","v":3939315.3812527596}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,"calculated",{"$f":"SUM(F12,F75)-F114","v":414745.93854889134}]
[]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 7-1",331,"T4",{"$f":"'T4 Sch 4 Loss Cfwd'!I16","v":0}]
[null,null,"Net-capital losses of preceding taxation years (Please show calculation)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,"calculated",{"$f":"IF(F116<0,F116,F116-SUM(F118:F123))","v":414745.93854889134},"T0"]

{"sheet":"T4 Sch 4 Loss Cfwd","index":20,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[20,2,20,4],[21,2,21,4],[12,2,12,4],[13,2,13,4],[18,2,18,4],[19,2,19,4],[11,2,11,4],[0,2,0,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[10,2,10,4]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 7-1 Loss Carry Forward - Test Year"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Working Paper Reference","Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G17","v":0},null,{"$f":"G12-H12","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"G13-H13","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,"T1",{"$f":"IF('T1 Taxable Income Test Year'!F116<0,'T1 Taxable Income Test Year'!F116*-1,0)","v":0},null,{"$f":"G14-H14","v":0}]
[null,null,"Balance available for use in Test Year",null,null,"calculated",{"$f":"G12+G13+G14","v":0},{"$f":"H12+H13+H14","v":0},{"$f":"I12+I13+I14","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,"T1",{"$f":"IF('T1 Taxable Income Test Year'!F116<0,0,IF('T1 Taxable Income Test Year'!F116>G15,G15,'T1 Taxable Income Test Year'!F116))","v":0},null,{"$f":"G16-H16","v":0}]
[null,null,"Balance available for use post Test Year",null,null,"calculated",{"$f":"G15-G16","v":0},{"$f":"H15-H16","v":0},{"$f":"I15-I16","v":0}]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G25","v":0},null,{"$f":"G20-H20","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"G21-H21","v":0}]
[null,null,"Other Adjustments Add (+) Deduct (-)",null,null,null,null,null,{"$f":"G22-H22","v":0}]
[null,null,"Balance available for use in Test Year",null,null,"calculated",{"$f":"G20-G21+G22","v":0},{"$f":"H20-H21+H22","v":0},{"$f":"I20-I21+I22","v":0}]
[null,null,"Amount to be used in Test Year ",null,null,null,null,null,{"$f":"G24-H24","v":0}]
[null,null,"Balance available for use post Test Year",null,null,"calculated",{"$f":"G23-G24","v":0},{"$f":"H23-H24","v":0},{"$f":"I23-I24","v":0}]

{"sheet":"T8 Schedule 8 CCA Test Year  ","index":21,"n_rows":43,"n_cols":15,"rows_kept":43,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[null,"Schedule 8 CCA - Test Year"]
[]
[]
[null,null,"Class","Class Description","Working Paper Reference","UCC Test Year Opening Balance","Additions","Disposals  (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Test Year CCA",null,"UCC End of Test Year"]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C10), \"\", 'B8 Schedule 8 CCA Bridge Year'!C10)","v":1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D10), \"\", 'B8 Schedule 8 CCA Bridge Year'!D10)","v":"Distribution System - post 1987"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O10), \"\", 'B8 Schedule 8 CCA Bridge Year'!O10)","v":22425660.48},null,null,{"$f":"MAX((SUM(F11:H11)),0)","v":22425660.48},{"$f":"IF((G11+H11)<=0, 0,(G11+H11)*0.5)","v":0},{"$f":"+I11-J11","v":22425660.48},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L10","v":0.04},{"$f":"IF(+K11<0,+K11,+K11*L11)","v":897026.4192},null,{"$f":"MAX(0,+I11-M11)","v":21528634.060800001}]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C11), \"\", 'B8 Schedule 8 CCA Bridge Year'!C11)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D11), \"\", 'B8 Schedule 8 CCA Bridge Year'!D11)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O11), \"\", 'B8 Schedule 8 CCA Bridge Year'!O11)","v":0},null,null,0,{"$f":"IF((G12+H12)<=0, 0,(G12+H12)*0.5)","v":0},0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L11","v":0.06},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C12), \"\", 'B8 Schedule 8 CCA Bridge Year'!C12)","v":2},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D12), \"\", 'B8 Schedule 8 CCA Bridge Year'!D12)","v":"Distribution System - pre 1988"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O12), \"\", 'B8 Schedule 8 CCA Bridge Year'!O12)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L12","v":0.06},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C13), \"\", 'B8 Schedule 8 CCA Bridge Year'!C13)","v":8},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D13), \"\", 'B8 Schedule 8 CCA Bridge Year'!D13)","v":"General Office/Stores Equip"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O13), \"\", 'B8 Schedule 8 CCA Bridge Year'!O13)","v":1246126.598},{"$f":"'[4]CCA Continuity 2017'!$H$9","v":129910},null,1376036.598,64955,1311081.598,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L13","v":0.2},262216.31959999999,null,1113820.2784]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C14), \"\", 'B8 Schedule 8 CCA Bridge Year'!C14)","v":10},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D14), \"\", 'B8 Schedule 8 CCA Bridge Year'!D14)","v":"Computer Hardware/  Vehicles"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O14), \"\", 'B8 Schedule 8 CCA Bridge Year'!O14)","v":243134.64900000003},{"$f":"'[4]CCA Continuity 2017'!$H$10","v":670500},null,913634.64899999998,335250,578384.64899999998,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L14","v":0.3},173515.39469999998,null,740119.25430000003]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C15), \"\", 'B8 Schedule 8 CCA Bridge Year'!C15)","v":10.1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D15), \"\", 'B8 Schedule 8 CCA Bridge Year'!D15)","v":"Certain Automobiles"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O15), \"\", 'B8 Schedule 8 CCA Bridge Year'!O15)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L15","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C16), \"\", 'B8 Schedule 8 CCA Bridge Year'!C16)","v":12},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D16), \"\", 'B8 Schedule 8 CCA Bridge Year'!D16)","v":"Computer Software"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O16), \"\", 'B8 Schedule 8 CCA Bridge Year'!O16)","v":59082.71},{"$f":"'[4]CCA Continuity 2017'!$H$12","v":339325},null,398407.71,169662.5,228745.21000000002,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L16","v":1},228745.21000000002,null,169662.5]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C17), \"\", 'B8 Schedule 8 CCA Bridge Year'!C17)","v":"13 1"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D17), \"\", 'B8 Schedule 8 CCA Bridge Year'!D17)","v":"Lease # 1"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O17), \"\", 'B8 Schedule 8 CCA Bridge Year'!O17)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C18), \"\", 'B8 Schedule 8 CCA Bridge Year'!C18)","v":"13 2"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D18), \"\", 'B8 Schedule 8 CCA Bridge Year'!D18)","v":"Lease #2"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O18), \"\", 'B8 Schedule 8 CCA Bridge Year'!O18)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C19), \"\", 'B8 Schedule 8 CCA Bridge Year'!C19)","v":"13 3"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D19), \"\", 'B8 Schedule 8 CCA Bridge Year'!D19)","v":"Lease # 3"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O19), \"\", 'B8 Schedule 8 CCA Bridge Year'!O19)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C20), \"\", 'B8 Schedule 8 CCA Bridge Year'!C20)","v":"13 4"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D20), \"\", 'B8 Schedule 8 CCA Bridge Year'!D20)","v":"Lease # 4"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O20), \"\", 'B8 Schedule 8 CCA Bridge Year'!O20)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C21), \"\", 'B8 Schedule 8 CCA Bridge Year'!C21)","v":14},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D21), \"\", 'B8 Schedule 8 CCA Bridge Year'!D21)","v":"Franchise"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O21), \"\", 'B8 Schedule 8 CCA Bridge Year'!O21)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C22), \"\", 'B8 Schedule 8 CCA Bridge Year'!C22)","v":17},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D22), \"\", 'B8 Schedule 8 CCA Bridge Year'!D22)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O22), \"\", 'B8 Schedule 8 CCA Bridge Year'!O22)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L22","v":0.08},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C23), \"\", 'B8 Schedule 8 CCA Bridge Year'!C23)","v":42},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D23), \"\", 'B8 Schedule 8 CCA Bridge Year'!D23)","v":"Fibre Optic Cable"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O23), \"\", 'B8 Schedule 8 CCA Bridge Year'!O23)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L23","v":0.12},{"$f":"IF(+K24<0,+K24,+K24*L24)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C24), \"\", 'B8 Schedule 8 CCA Bridge Year'!C24)","v":43.1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D24), \"\", 'B8 Schedule 8 CCA Bridge Year'!D24)","v":"Certain Energy-Efficient Electrical Generating Equipment"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O24), \"\", 'B8 Schedule 8 CCA Bridge Year'!O24)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L24","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C25), \"\", 'B8 Schedule 8 CCA Bridge Year'!C25)","v":43.2},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D25), \"\", 'B8 Schedule 8 CCA Bridge Year'!D25)","v":"Certain Clean Energy Generation Equipment "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O25), \"\", 'B8 Schedule 8 CCA Bridge Year'!O25)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L25","v":0.5},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C26), \"\", 'B8 Schedule 8 CCA Bridge Year'!C26)","v":45},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D26), \"\", 'B8 Schedule 8 CCA Bridge Year'!D26)","v":"Computers & Systems Software acq'd post Mar 22/04"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O26), \"\", 'B8 Schedule 8 CCA Bridge Year'!O26)","v":281.60000000000002},null,null,281.60000000000002,0,281.60000000000002,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L26","v":0.45},126.72000000000001,null,154.88]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C27), \"\", 'B8 Schedule 8 CCA Bridge Year'!C27)","v":46},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D27), \"\", 'B8 Schedule 8 CCA Bridge Year'!D27)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O27), \"\", 'B8 Schedule 8 CCA Bridge Year'!O27)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L27","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C28), \"\", 'B8 Schedule 8 CCA Bridge Year'!C28)","v":47},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D28), \"\", 'B8 Schedule 8 CCA Bridge Year'!D28)","v":"Distribution System - post February 2005"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O28), \"\", 'B8 Schedule 8 CCA Bridge Year'!O28)","v":24541407.150400002},{"$f":"'[4]CCA Continuity 2017'!$H$23","v":3264914},{"$f":"-'[4]CCA Continuity 2017'!$I$23","v":-184030},27622291.150400002,1540442,26081849.150400002,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L28","v":0.08},2086547.9320320003,null,25535743.218368001]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C29), \"\", 'B8 Schedule 8 CCA Bridge Year'!C29)","v":50},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D29), \"\", 'B8 Schedule 8 CCA Bridge Year'!D29)","v":"Data Network Infrastructure Equipment - post Mar 2007"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O29), \"\", 'B8 Schedule 8 CCA Bridge Year'!O29)","v":171584.09999999998},null,null,171584.09999999998,0,171584.09999999998,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L29","v":0.55000000000000004},94371.25499999999,null,77212.844999999987]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C30), \"\", 'B8 Schedule 8 CCA Bridge Year'!C30)","v":52},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D30), \"\", 'B8 Schedule 8 CCA Bridge Year'!D30)","v":"Computer Hardware and system software "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O30), \"\", 'B8 Schedule 8 CCA Bridge Year'!O30)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L30","v":1},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C31), \"\", 'B8 Schedule 8 CCA Bridge Year'!C31)","v":95},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D31), \"\", 'B8 Schedule 8 CCA Bridge Year'!D31)","v":"CWIP"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O31), \"\", 'B8 Schedule 8 CCA Bridge Year'!O31)","v":797726},null,null,797726,0,797726,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L31","v":0},0,null,797726]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C32), \"\", 'B8 Schedule 8 CCA Bridge Year'!C32)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D32), \"\", 'B8 Schedule 8 CCA Bridge Year'!D32)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O32), \"\", 'B8 Schedule 8 CCA Bridge Year'!O32)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L32","v":0.05},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C33), \"\", 'B8 Schedule 8 CCA Bridge Year'!C33)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D33), \"\", 'B8 Schedule 8 CCA Bridge Year'!D33)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O33), \"\", 'B8 Schedule 8 CCA Bridge Year'!O33)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L33","v":0.1},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C34), \"\", 'B8 Schedule 8 CCA Bridge Year'!C34)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D34), \"\", 'B8 Schedule 8 CCA Bridge Year'!D34)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O34), \"\", 'B8 Schedule 8 CCA Bridge Year'!O34)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L34","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C35), \"\", 'B8 Schedule 8 CCA Bridge Year'!C35)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D35), \"\", 'B8 Schedule 8 CCA Bridge Year'!D35)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O35), \"\", 'B8 Schedule 8 CCA Bridge Year'!O35)","v":0},null,null,{"$f":"MAX((SUM(F36:H36)),0)","v":0},0,{"$f":"+I36-J36","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L35","v":0},{"$f":"IF(+K36<0,+K36,+K36*L36)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C36), \"\", 'B8 Schedule 8 CCA Bridge Year'!C36)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D36), \"\", 'B8 Schedule 8 CCA Bridge Year'!D36)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O36), \"\", 'B8 Schedule 8 CCA Bridge Year'!O36)","v":0},null,null,{"$f":"MAX((SUM(F37:H37)),0)","v":0},0,{"$f":"+I37-J37","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L36","v":0},{"$f":"IF(+K37<0,+K37,+K37*L37)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C37), \"\", 'B8 Schedule 8 CCA Bridge Year'!C37)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D37), \"\", 'B8 Schedule 8 CCA Bridge Year'!D37)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O37), \"\", 'B8 Schedule 8 CCA Bridge Year'!O37)","v":0},null,null,{"$f":"MAX((SUM(F38:H38)),0)","v":0},0,{"$f":"+I38-J38","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L37","v":0},{"$f":"IF(+K38<0,+K38,+K38*L38)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C38), \"\", 'B8 Schedule 8 CCA Bridge Year'!C38)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D38), \"\", 'B8 Schedule 8 CCA Bridge Year'!D38)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O38), \"\", 'B8 Schedule 8 CCA Bridge Year'!O38)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L38","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C39), \"\", 'B8 Schedule 8 CCA Bridge Year'!C39)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D39), \"\", 'B8 Schedule 8 CCA Bridge Year'!D39)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O39), \"\", 'B8 Schedule 8 CCA Bridge Year'!O39)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L39","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C40), \"\", 'B8 Schedule 8 CCA Bridge Year'!C40)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D40), \"\", 'B8 Schedule 8 CCA Bridge Year'!D40)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O40), \"\", 'B8 Schedule 8 CCA Bridge Year'!O40)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L40","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C41), \"\", 'B8 Schedule 8 CCA Bridge Year'!C41)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D41), \"\", 'B8 Schedule 8 CCA Bridge Year'!D41)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O41), \"\", 'B8 Schedule 8 CCA Bridge Year'!O41)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L41","v":0},0,null,0]
[null,null,null,"TOTAL",null,{"$f":"SUM(F11:F42)","v":49485003.287400007},4404649,-184030,53705622.287400007,2110309.5,51595312.787400007,null,{"$f":"SUM(M11:M42)","v":3742549.2505320003},"T1",{"$f":"SUM(O11:O42)","v":49963073.036867999}]

{"sheet":"T10 Schedule 10 CEC Test Year","index":22,"n_rows":39,"n_cols":12,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[15,8,16,8],[6,2,6,5],[9,2,9,5],[9,6,9,7],[11,2,11,5],[11,6,11,7],[15,9,16,9],[16,2,16,5],[17,2,17,5],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,16,7],[28,2,28,5],[28,6,28,7],[29,2,29,5],[30,6,30,7],[19,2,19,5],[19,6,19,7],[21,6,21,7],[25,2,25,5],[25,6,26,7],[26,2,26,5]]}
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Test Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,"B10",{"$f":"'B10 Schedule 10 CEC Bridge Year'!K40","v":218430.43886798999}]
[]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year",null,null,null,0]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G10,G12)","v":0},null,"x 3/4 =",{"$f":"3/4*G14","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G16*0.5)<0, 0, G16*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J14-J16)<0,0,J14-J16)","v":0},{"$f":"J18","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G20","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K7,K18,K20)","v":218430.43886798999}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)",null,null,null,0]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G29,G26)","v":0},null,"x 3/4 =",null,{"$f":"G31*3/4","v":0}]
[]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K22-K31","v":218430.43886798999}]
[]
[null,null,"Current Year Deduction (Carry Forward to Tab \"Test Year Taxable Income\")",null,null,null,null,null,{"$f":"K35","v":218430.43886798999},"x 7% =",{"$f":"I37*0.07","v":15290.1307207593},"T1"]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K35-K37","v":203140.30814723068}]

{"sheet":"T13 Sch 13 Reserve Test Year","index":23,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[13,4,13,13],[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,null,null,"Test Year Adjustments"]
[null,null,"Description","Working Paper Reference","Bridge Year","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance",null,"Additions","Disposals"," Balance for Test Year",null,"Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K13","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,null,{"$f":"G13+I13-J13","v":0},null,{"$f":"+K13-G13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K15","v":0},null,{"$f":"SUM(E15:F15)","v":0},null,0,0,{"$f":"G15+I15-J15","v":0},null,{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K16","v":0},null,0,null,null,null,0,null,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K17","v":0},null,0,null,null,null,0,null,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K18","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other tax reserves","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K19","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K20","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K21","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":0},0,0,"T1",0,0,0,"T1",0,0]
[null,null,null,null,0]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K25","v":0},null,{"$f":"SUM(E25:F25)","v":0},null,null,null,{"$f":"G25+I25-J25","v":0},null,{"$f":"+K25-G25","v":0}]
[null,null,"General reserve for bad debts","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K26","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Employee Future Benefits:","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K27","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Medical and Life Insurance","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K28","v":181476},null,181476,null,null,null,181476,null,0]
[null,null,"-Short & Long-term Disability","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K29","v":0},null,0,null,null,null,0,null,0]
[null,null," -Accmulated Sick Leave","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K30","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Termination Cost","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K31","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Other Post-Employment Benefits","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K32","v":0},null,0,null,null,null,0,null,0]
[null,null,"Provision for Environmental Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K33","v":0},null,0,null,null,null,0,null,0]
[null,null,"Restructuring Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K34","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Contingent Litigation Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K35","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Self-Insurance Costs","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K36","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other Contingent Liabilities","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K37","v":0},null,0,null,null,null,0,null,0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K38","v":0},null,0,null,null,null,0,null,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K39","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K40","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K41","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K42","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":181476},0,181476,"T1",0,0,181476,"T1",0,0]
[null,null,null,null,0]

{"sheet":"Sheet1","index":24,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}