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{"sheet":"1. Info and Instructions","index":0,"n_rows":80,"n_cols":28,"rows_kept":80,"cut":false,"hidden":false,"merged":[[21,3,21,4],[17,3,17,4],[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,"Alectra Utilities Corporation - Enersource Hydro Mississauga Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Alectra Utilities Corporation - 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,"Alectra Utilities Corporation - 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,"Alectra Utilities Corporation - 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,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corp. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"Canadian Niagara Power Inc. - Eastern Ontario Power"]
[null,null,null,null,null,"Version",1.1000000000000001,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc. - Fort Erie"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc. - Port Colborne Hydro Inc."]
[null,null,"Utility Name   ","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,"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,"Assigned EB Number","EB-2020-0049",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,"Name and Title","Margaret Nanninga,  VP Finance & CFO",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,"Energy Plus Inc. - Brant County"]
[null,null,"Phone Number","519 749 6177",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Energy Plus Inc. - Cambridge and North Dumfries"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc."]
[null,null,"Email Address","mnanninga@kwhydro.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corporation"]
[null,null,"Date","2019-07-31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,"Last COS Re-based Year",2014,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc. - Hensall"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
["Note:  Drop-down lists are shaded blue; Input cells are shaded green.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Company Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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 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. - 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,"Hydro One Networks Inc. - 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,"Hydro One Networks Inc. - 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,"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,"Lakeland Power Distribution Ltd. - Parry Sound Service Territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket - Tay Power Distribution Ltd. - Newmarket"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket - Tay Power Distribution Ltd. - Tay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,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,"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,"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"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2012]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[]
[]
[]
[null,null,null,"1. Info"]
[null,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"]
[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,"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,"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",{"$f":"+H25","v":-8576753.7296978887}]
[null,null,null,"Test Year - Payments in Lieu of Taxes (PILs)",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!J25","v":0}]
[null,null,null,"Test Year - Grossed-up PILs",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!J30","v":0}]
[null,null,null,"Effective Federal Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G14","v":0.15000000000000002}]
[null,null,null,"Effective Ontario Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G13","v":0.115}]
[]
[]
[]
[null,null,null,"Calculation of Adjustments required to arrive at Taxable Income"]
[null,null,null,"Regulatory Income (before income taxes)",null,null,"T1",{"$f":"'T1 Taxable Income Test Year'!F12","v":8598090.4420800004}]
[null,null,null,"Taxable Income",null,null,"T1",{"$f":"'T1 Taxable Income Test Year'!F123","v":21336.712382111698}]
[null,null,null,"Difference ",null,null,"calculated",{"$f":"+H24-H23","v":-8576753.7296978887},"as above"]

{"sheet":"S1. Integrity Checks","index":3,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":false,"merged":[[12,0,12,3]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Integrity Checks"]
[]
["The applicant must ensure the following integrity checks have been completed and confirm this is the case in the table below, or provide an explanation if this is not the case:"]
[]
[null,"Item","Utility Confirmation (Y/N)","Notes"]
[1,"The depreciation and amortization added back in the application’s PILs model agree with the numbers disclosed in the rate base section of the application","Y"]
[2,"The capital additions and deductions in the UCC/ CCA Schedule 8 agree with the rate base section for historical, bridge and test years","Y"]
[3,"Schedule 8 of the most recent federal T2 tax return filed with the application has a closing December 31 historical year UCC that agrees with the opening (January 1) bridge year UCC. If the amounts do not agree, then the applicant must provide a reconciliation with explanations. Distributors must segregate non- distribution tax amounts on Schedule 8.","Y"]
[4,"The CCA deductions in the application’s PILs tax model for historical, bridge and test years (as applicable) agree with the numbers in the UCC schedules for the same years filed in the application","Y"]
[5,"Loss carry-forwards, if any, from the tax returns (Schedule 4) agree with those disclosed in the application","Y"]
[6,"A discussion  is included in the application as to when the loss carry-forwards, if any, will be fully utilized","Y","Not applicable"]
[7,"CCA is maximized even if there are tax loss carry-forwards","Y"]
[8,"Accounting OPEB and pension amounts added back on Schedule 1 to reconcile accounting income to net income for tax purposes, must agree with the OM&A analysis for compensation. The amounts deducted must be reasonable when compared with the notes in the audited financial statements, FSCO reports, and the actuarial valuations.","Y"]
[9,"The income tax rate used to calculate the tax expense must be consistent with the utility’s actual tax facts and evidence filed in the application.","Y"]

{"sheet":"A. Data Input Sheet","index":4,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[25,2,25,4],[27,2,27,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[37,2,37,4],[40,2,40,4],[29,2,29,4],[31,2,31,4],[33,2,33,4],[35,2,35,4]]}
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Test Year","Bridge Year"]
[]
[null,null,"Rate Base",null,null,"S",239367774,238809665]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,0.04,"T",{"$f":"G9*E12","v":9574710.9600000009},"W = S * T"]
[null,null,"Deemed Long Term Debt %",null,0.56000000000000005,"U",{"$f":"G9*E13","v":134045953.44000001},"X = S * U"]
[null,null,"Deemed Equity %",null,0.4,"V",{"$f":"G9*E14","v":95747109.600000009},"Y = S * V"]
[]
[null,null,"Short Term Interest Rate",null,2.8199999999999999E-2,"Z",{"$f":"G12*E16","v":270006.84907200001},"AC = W * Z"]
[null,null,"Long Term Interest",null,4.1300000000000003E-2,"AA",{"$f":"G13*E17","v":5536097.8770720009},"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,8.9800000000000005E-2,"AB",{"$f":"G14*E18","v":8598090.4420800004},"AE = Y * AB","T1"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":14404195.168224001},"AF = AC + AD + AE"]
[]
[]
[]
[]
[null,null,"Questions that must be answered",null,null,null,"Historical Year","Bridge Year","Test Year"]
[]
[null,null,"1.   Does the applicant have any Investment Tax Credits (ITC)?",null,null,null,"Yes","Yes","Yes"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"3.   Does the applicant have any Capital Gains or Losses for tax purposes?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"4.   Does the applicant have any Capital Leases?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  ",null,null,null,"No","No","No"]
[]
[null,null,"7.   Did the applicant pay dividends?",null,null,null,"Yes","Yes","Yes"]
[null,null,"      If Yes, please describe what was the tax treatment in the manager's summary.  "]
[]
[null,null,"8.   Did the applicant elect to capitalize interest incurred on CWIP for tax purposes?",null,null,null,"No","No","No"]

{"sheet":"B. Tax Rates & Exemptions","index":5,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,2,0,3],[1,2,1,3],[2,2,2,3],[3,2,3,3]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective","Effective","Effective"]
[null,null,"As of June 29, 2018",null,"2014-01-01","2015-01-01","2016-01-01","2017-01-01","2018-01-01","2019-01-01"]
[]
[null,null,"Federal income tax"]
[null,null,"General corporate rate",null,0.38,0.38,0.38,0.38,0.38,0.38]
[null,null,"Federal tax abatement",null,-0.1,-0.1,-0.1,-0.1,-0.1,-0.1]
[null,null,"  Adjusted federal rate",null,{"$f":"SUM(E14:E15)","v":0.28000000000000003},0.28000000000000003,0.28000000000000003,0.28000000000000003,0.28000000000000003,0.28000000000000003]
[]
[null,null,"Rate reduction",null,-0.13,-0.13,-0.13,-0.13,-0.13,-0.13]
[null,null,"Federal Income Tax",null,{"$f":"E16+E18","v":0.15000000000000002},0.15000000000000002,0.15000000000000002,0.15000000000000002,0.15000000000000002,0.15000000000000002]
[]
[null,null,"Ontario income tax ",null,0.115,0.115,0.115,0.115,0.115,0.115]
[]
[null,null,"Combined federal and Ontario ",null,{"$f":"E19+E21","v":0.26500000000000001},0.26500000000000001,0.26500000000000001,0.26500000000000001,{"$f":"I19+I21","v":0.26500000000000001},0.26500000000000001]
[]
[null,null,"Federal & Ontario Small Business"]
[null,null,"Federal small business threshold",null,500000,500000,500000,500000,500000,500000]
[null,null,"Ontario Small Business Threshold",null,500000,500000,500000,500000,500000,500000]
[]
[null,null,"Federal small business rate",null,0.11,0.11,0.11,0.105,0.1,0.09]
[]
[null,null,"Ontario small business rate",null,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,3.5000000000000003E-2,3.5000000000000003E-2]
[]
[]
[null,null,"Notes"]
[null,null,"1.  The Ontario Energy Board's proxy for taxable capital is rate base."]
[null,null,"2.  Regarding the small business deduction, if applicable, "]
[null,null,"     a.  If taxable capital exceeds $15 million, the small business rate will not be applicable."]
[null,null,"     b.  If taxable capital is below $10 million, the small business rate would be applicable."]
[null,null,"     c.  If taxable capital is between $10 million and $15 million, the appropriate small business rate will be calculated."]

{"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",{"$f":"'H1 Adj. Taxable Income Historic'!G118","v":7977662.4499999825},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!F27,'B. Tax Rates & Exemptions'!F27,0)","v":500000},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,0.115,"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.15,"C"]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"D = B+C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":2114080.5492499955},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,-427.45,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":-427.45},"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":2114507.9992499957},"I = E - H"]

{"sheet":"H1 Adj. Taxable Income Historic","index":7,"n_rows":118,"n_cols":8,"rows_kept":118,"cut":false,"hidden":false,"merged":[[48,2,48,6],[110,2,110,6],[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 + 101 + 102)",13019613.109999985,null,{"$f":"+E12-F12","v":13019613.109999985}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,10640.76,null,{"$f":"+E14-F14","v":10640.76}]
[null,null,"Amortization of tangible assets",104,9008119.9800000004,null,9008119.9800000004]
[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",112,6300,null,6300]
[null,null,"Taxable Capital Gains",113,null,null,0]
[null,null,"Political Donations",114,null,null,0]
[null,null,"Deferred and prepaid expenses",116,null,null,0]
[null,null,"Scientific research expenditures deducted on financial statements",118,null,null,0]
[null,null,"Capitalized interest",119,null,null,0]
[null,null,"Non-deductible club dues and fees",120,null,null,0]
[null,null,"Non-deductible meals and entertainment expense",121,27418.53,null,27418.53]
[null,null,"Non-deductible automobile expenses",122,null,null,0]
[null,null,"Non-deductible life insurance premiums",123,null,null,0]
[null,null,"Non-deductible company pension plans",124,null,null,0]
[null,null,"Tax reserves deducted in prior year",125,null,null,0]
[null,null,"Reserves from financial statements- balance at end of year",126,null,null,0]
[null,null,"Soft costs on construction and renovation of buildings",127,null,null,0]
[null,null,"Book loss on joint ventures or partnerships",205,null,null,0]
[null,null,"Capital items expensed",206,null,null,0]
[null,null,"Debt issue expense",208,null,null,0]
[null,null,"Development expenses claimed in current year",212,null,null,0]
[null,null,"Financing fees deducted in books",216,null,null,0]
[null,null,"Gain on settlement of debt",220,null,null,0]
[null,null,"Non-deductible advertising",226,null,null,0]
[null,null,"Non-deductible interest",227,null,null,0]
[null,null,"Non-deductible legal and accounting fees",228,null,null,0]
[null,null,"Recapture of SR&ED expenditures",231,null,null,0]
[null,null,"Share issue expense",235,null,null,0]
[null,null,"Write down of capital property",236,null,null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,null,null,0]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290,null,null,0]
[null,null,"Realized Income from Deferred Credit Accounts",291,null,null,0]
[null,null,"Pensions",292,null,null,0]
[null,null,"Non-deductible penalties",293,null,null,0]
[null,null,null,294,null,null,0]
[null,null,null,295,null,null,{"$f":"+E55-F55","v":0}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,null,0]
[null,null,"Prior Year Investment Tax Credits received",null,109826,null,109826]
[null,null,"Non deductible PBO and bad debt accruals",null,487844.92,null,487844.92]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Additions",null,{"$f":"SUM(E13:E70)","v":9650150.1899999995},{"$f":"SUM(F13:F70)","v":0},{"$f":"SUM(G13:G70)","v":9650150.1899999995}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,128387.15,null,{"$f":"+E74-F74","v":128387.15}]
[null,null,"Dividends not taxable under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,13652773,null,13652773]
[null,null,"Terminal loss from Schedule 8",404,null,null,0]
[null,null,"Allowable business investment loss",406,null,null,0]
[null,null,"Deferred and prepaid expenses",409,null,null,0]
[null,null,"Scientific research expenses claimed in year",411,null,null,0]
[null,null,"Tax reserves claimed in current year",413,null,null,0]
[null,null,"Reserves from financial statements - balance at beginning of year",414,null,null,0]
[null,null,"Contributions to deferred income plans",416,null,null,0]
[null,null,"Book income of joint venture or partnership",305,null,null,0]
[null,null,"Equity in income from subsidiary or affiliates",306,null,null,0]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390,null,null,0]
[null,null,"Capital Lease Payments",391,null,null,0]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392,null,null,0]
[null,null,null,393,null,null,0]
[null,null,null,394,null,null,0]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,null,null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,null,0]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,null,null,0]
[null,null,"OMERS capitalized",null,364243.45,null,364243.45]
[null,null,"Actual PBO and bad debt expense",null,546697.25,null,546697.25]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Deductions",null,{"$f":"SUM(E74:E107)","v":14692100.85},{"$f":"SUM(F74:F107)","v":0},{"$f":"SUM(G74:G107)","v":14692100.85}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E71-E108","v":7977662.4499999825},{"$f":"+F12+F71-F108","v":0},{"$f":"+G12+G71-G108","v":7977662.4499999825}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$f":"+E112-F112","v":0}]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,null,null,{"$f":"+E113-F113","v":0}]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,null,null,{"$f":"+E114-F114","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,{"$f":"+E115-F115","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335,null,null,{"$f":"+E116-F116","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E110-SUM(E112:E116)","v":7977662.4499999825},{"$f":"+F110-SUM(F112:F116)","v":0},{"$f":"+G110-SUM(G112:G116)","v":7977662.4499999825},"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,null,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":46,"n_cols":8,"rows_kept":46,"cut":false,"hidden":false,"merged":[[45,2,45,6],[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",77691080.915759921,null,{"$f":"+E12-F12","v":77691080.915759921},"B8"]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",10249482.366843998,null,{"$f":"+E13-F13","v":10249482.366843998},"B8"]
[null,null,2,"Distribution System - pre 1988",5845362.796314422,null,{"$f":"+E14-F14","v":5845362.796314422},"B8"]
[null,null,8,"General Office/Stores Equip",4429027.0759999994,null,4429027.0759999994,"B8"]
[null,null,10,"Computer Hardware/  Vehicles",1639748.936,null,1639748.936,"B8"]
[null,null,10.1,"Certain Automobiles",null,null,0,"B8"]
[null,null,12,"Computer Software",null,null,0,"B8"]
[null,null,"13 1","Lease # 1",null,null,0,"B8"]
[null,null,"13 2","Lease #2",null,null,0,"B8"]
[null,null,"13 3","Lease # 3",null,null,0,"B8"]
[null,null,"13 4","Lease # 4",null,null,0,"B8"]
[null,null,14,"Franchise",null,null,0,"B8"]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",237206.735607296,null,237206.735607296,"B8"]
[null,null,42,"Fibre Optic Cable",null,null,{"$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",591.96308187499994,null,591.96308187499994,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",6994.4011200000004,null,6994.4011200000004,"B8"]
[null,null,47,"Distribution System - post February 2005",91980713.066223994,null,91980713.066223994,"B8"]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",749279.49,null,749279.49,"B8"]
[null,null,52,"Computer Hardware and system software ",null,null,0,"B8"]
[null,null,95,"CWIP",null,null,0,"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd pre Jan 1, 2017)1",null,null,0,"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd post Jan 1, 2017)1",null,null,0,"B8"]
[null,null,3,"Most buildings acquired before 1988 or 1990 ",2009117.5615331251,null,2009117.5615331251]
[null,null,null,null,0,null,0]
[null,null,"AIIP","Smoothing Technique ",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",{"$f":"SUM(E12:E43)","v":194838605.30848464},{"$f":"SUM(F12:F43)","v":0},{"$f":"SUM(G12:G43)","v":194838605.30848464}]
[]
[null,null,"1 New CCA class 14.1 effective January 1, 2017. The class includes property that was eligible capital property immediately before January 1, 2017. For tax years that end prior to 2027, transitional rules apply to class 14.1 that were acquired before January 1, 2017."]

{"sheet":"H13 Sch 13 Tax Reserves Histori","index":10,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[[15,2,15,5],[28,2,28,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical"]
[]
[null,null,"Continuity of Reserves"]
[]
[]
[null,null,"Description","Historical Balance as per tax returns","Non-Distribution Eliminations","Utility Only"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",null,null,{"$f":"D15-E15","v":0},"B13"]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",null,null,{"$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",null,null,0,"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 ",{"$f":"SUM(D30:D50)","v":0},{"$f":"SUM(E30:E50)","v":0},{"$f":"SUM(F30:F50)","v":0}]

{"sheet":"B0 PILs,Tax Provision Bridge","index":11,"n_rows":30,"n_cols":11,"rows_kept":30,"cut":false,"hidden":false,"merged":[[33,2,33,5],[0,2,0,6],[1,2,1,12],[2,2,2,12],[3,2,3,12],[29,2,29,5]]}
[]
[]
[]
[]
[]
[null,"PILS Tax Provision - Bridge Year"]
[]
[null,null,null,null,null,null,null,null,null,"Wires Only"]
[null,null,null,null,null,null,null,null,"Reference"]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,"B1",{"$f":"'B1 Adj. Taxable Income Bridge'!F113","v":6079211.1771340948},"A"]
[]
[null,null,null,"Tax Rate","Small Business Rate (If Applicable)","Taxes Payable","Effective Tax Rate"]
[null,null,"Ontario (Max 11.5%)",0.115,{"$f":"IF('A. Data Input Sheet'!H9<=10000000, ontario_SB, IF('A. Data Input Sheet'!H9>=15000000, ontariotax, IF(AND('A. Data Input Sheet'!H9>10000000, 'A. Data Input Sheet'!H9<15000000), ontario_SB+ ('A. Data Input Sheet'!H9 - 10000000)*(ontariotax - ontario_SB)/(15000000-10000000))))","v":0.115},{"$f":"IF(J10<500000,J10,500000)*E13+IF(J10>500000,J10-500000,0)*D13","v":699109.2853704209},{"$f":"IF(F13=0,0,+F13/J10)","v":0.115},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$f":"IF('A. Data Input Sheet'!H9<=10000000, Fed_SB_Bridge, IF('A. Data Input Sheet'!H9>=15000000, FedTax, IF(AND('A. Data Input Sheet'!H9>10000000, 'A. Data Input Sheet'!H9<15000000), Fed_SB_Bridge+ ('A. Data Input Sheet'!H9 - 10000000)*(FedTax -Fed_SB_Bridge)/(15000000-10000000))))","v":0.15000000000000002},{"$f":"E14*IF(J10<500000,J10,500000)+IF(J10>500000,J10-500000,0)*D14","v":911881.67657011421},{"$f":"IF(F14=0,0,+F14/J10)","v":0.15},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G13:G14)","v":0.26500000000000001},"D = B + C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"IF(J10*J16<0,0,J10*J16)","v":1610990.9619405351},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,85000,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$f":"SUM(J21:J22)","v":85000},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Bridge Year",null,null,null,null,null,null,{"$f":"IF(J19-J23<0,0,J19-J23)","v":1525990.9619405351},"I = E - H"]
[]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of Bridge year PILs income tax expense and should not be used for Test year revenue requirement calculations."]

{"sheet":"B1 Adj. Taxable Income Bridge","index":12,"n_rows":113,"n_cols":6,"rows_kept":113,"cut":false,"hidden":false,"merged":[[68,2,68,5],[45,2,45,5],[111,2,111,5],[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 + 101 + 102)",null,11178081]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets",104,null,9350500]
[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,33000]
[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":0}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received",null,null,54000]
[null,null,"Non deductible PBO and bad debt accruals",null,null,550500]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F10:F67)","v":9988000}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,15000]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"B8",{"$f":"'B8 Schedule 8 CCA Bridge Year'!M42","v":14592069.822865905}]
[null,null,"Terminal loss from Schedule 8",404]
[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":0}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,null,393]
[null,null,null,394]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[null,null,"Actual PBO and bad debts expense",null,null,479800]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F70:F103)","v":15086869.822865905}]
[]
[null,null,"Net Income for Tax Purposes",null,"calculated",{"$f":"+F8+F68-F104","v":6079211.1771340948}]
[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",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G13*-1","v":0}]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G20*-1","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,"calculated",{"$f":"SUM(F106:F111)","v":6079211.1771340948}]

{"sheet":"B4 Sch 4 Loss Cfwd Bridge","index":13,"n_rows":33,"n_cols":8,"rows_kept":33,"cut":false,"hidden":false,"merged":[[21,2,21,4],[14,2,14,4],[20,2,20,4],[18,2,18,4],[0,2,0,4],[13,2,13,4],[17,2,17,4],[10,2,10,4],[11,2,11,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[11,9,11,11],[13,9,13,11]]}
[]
[]
[]
[]
[]
[]
[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",{"$f":"'H4 Sch 4 Loss Cfwd Hist'!H14","v":0}]
[null,null,"Amount to be used in Bridge Year ",null,null,"B1",{"$f":"IF('B1 Adj. Taxable Income Bridge'!F106<0,0,IF('B1 Adj. Taxable Income Bridge'!F106>G12,G12,'B1 Adj. Taxable Income Bridge'!F106))","v":0}]
[null,null,"Loss Carry Forward Generated in Bridge Year (if any)",null,null,"B1",{"$f":"IF('B1 Adj. Taxable Income Bridge'!F106<0, 'B1 Adj. Taxable Income Bridge'!F106*-1, 0)","v":0}]
[null,null,"Other Adjustments"]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G12-G13+G14+G15","v":0},"T4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 Loss Cfwd Hist'!H17","v":0}]
[null,null,"Amount to be used in Bridge Year "]
[null,null,"Loss Carry Forward Generated in Bridge Year (if any)",null,null,"B1"]
[null,null,"Other Adjustments"]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G19-G20+G21+G22","v":0},"T4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"uu"]

{"sheet":"B8 Schedule 8 CCA Bridge Year","index":14,"n_rows":45,"n_cols":16,"rows_kept":45,"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E12), \"\", 'H8 Sch 8 Historical'!G12)","v":77691080.915759921},null,null,{"$f":"MAX((SUM(F10:H10)),0)","v":77691080.915759921},{"$f":"IF((G10+H10)<=0, 0,(G10+H10)*0.5)","v":0},{"$f":"+I10-J10","v":77691080.915759921},0.04,{"$f":"IF(+K10<0,+K10,+K10*L10)","v":3107643.2366303969},null,{"$f":"MAX(0,+I10-M10)","v":74583437.679129526},"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E13), \"\", 'H8 Sch 8 Historical'!G13)","v":10249482.366843998},750000,null,{"$f":"MAX((SUM(F11:H11)),0)","v":10999482.366843998},{"$f":"IF((G11+H11)<=0, 0,(G11+H11)*0.5)","v":375000},{"$f":"+I11-J11","v":10624482.366843998},0.06,637468.94201063993,null,10362013.424833359,"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E14), \"\", 'H8 Sch 8 Historical'!G14)","v":5845362.796314422},null,null,5845362.796314422,0,5845362.796314422,0.06,350721.76777886529,null,5494641.028535557,"T8"]
[null,null,{"$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":4429027.0759999994},850000,null,5279027.0759999994,425000,4854027.0759999994,0.2,970805.41519999993,null,4308221.6607999997,"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E16), \"\", 'H8 Sch 8 Historical'!G16)","v":1639748.936},1549200,-15000,3173948.9359999998,767100,2406848.9359999998,0.3,722054.68079999986,null,2451894.2552,"T8"]
[null,null,{"$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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E18), \"\", 'H8 Sch 8 Historical'!G18)","v":""},null,null,0,0,0,1,{"$f":"IF(+K16<0,+K16,+K16*L16)","v":0},null,{"$f":"MAX(0,+I16-M16)","v":0},"T8"]
[null,null,{"$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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E24), \"\", 'H8 Sch 8 Historical'!G24)","v":237206.735607296},null,null,237206.735607296,0,237206.735607296,0.08,{"$f":"IF(+K22<0,+K22,+K22*L22)","v":18976.538848583681},null,218230.19675871232,"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E28), \"\", 'H8 Sch 8 Historical'!G28)","v":591.96308187499994},null,null,591.96308187499994,0,591.96308187499994,0.45,266.38338684374997,null,325.57969503124997,"T8"]
[null,null,{"$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":6994.4011200000004},null,null,6994.4011200000004,0,6994.4011200000004,0.3,2098.3203360000002,null,4896.0807839999998,"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E30), \"\", 'H8 Sch 8 Historical'!G30)","v":91980713.066223994},14717243,-10000,106687956.06622399,7353621.5,99334334.566223994,0.08,7946746.7652979195,null,98741209.300926074,"T8"]
[null,null,{"$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":749279.49},1173557,null,1922836.49,586778.5,1336057.99,0.55000000000000004,734831.89450000005,null,1188004.5954999998,"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":""},null,null,0,0,0,0,0,null,0,"T8"]
[null,null,14.1,"Eligible Capital Property (acq'd pre Jan 1, 2017)1","H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E34), \"\", 'H8 Sch 8 Historical'!G34)","v":""},null,null,0,0,0,7.0000000000000007E-2,0,null,0,"T8"]
[null,null,14.1,"Eligible Capital Property (acq'd post Jan 1, 2017)1","H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E35), \"\", 'H8 Sch 8 Historical'!G35)","v":""},null,null,0,0,0,0.05,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C36), \"\", 'H8 Sch 8 Historical'!C36)","v":3},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D36), \"\", 'H8 Sch 8 Historical'!D36)","v":"Most buildings acquired before 1988 or 1990 "},null,{"$f":"'H8 Sch 8 Historical'!G36","v":2009117.5615331251},null,null,{"$f":"MAX((SUM(F34:H34)),0)","v":2009117.5615331251},0,{"$f":"+I34-J34","v":2009117.5615331251},0.05,100455.87807665626,null,1908661.6834564689]
[null,null,{"$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":0},null,null,{"$f":"MAX((SUM(F35:H35)),0)","v":0},0,{"$f":"+I35-J35","v":0},2,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C38), \"\", 'H8 Sch 8 Historical'!C38)","v":"AIIP"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D38), \"\", 'H8 Sch 8 Historical'!D38)","v":"Smoothing Technique "},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,{"$f":"+I36-J36","v":0},2,0,null,0]
[null,null,{"$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,{"$f":"SUM(F10:F41)","v":194838605.30848464},19040000,-25000,213853605.30848464,9507500,204346105.30848464,null,{"$f":"SUM(M10:M41)","v":14592069.822865905},"B1",{"$f":"SUM(O10:O41)","v":199261535.48561871}]
[]
[]
[null,null,"1. New CCA class 14.1 effective January 1, 2017. The class includes property that was eligible capital property immediately before January 1, 2017. For tax years that end prior to 2027, transitional rules apply to class 14.1 that were acquired before January 1, 2017"]

{"sheet":"B13 Sch 13 Tax Reserves Bridge","index":15,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
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[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":0},null,0,null,null,null,0,"T13",0]
[null,null,"-Short & Long-term Disability","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F34","v":0},null,0,null,null,null,0,"T13",0]
[null,null," -Accmulated Sick Leave","H13",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F35","v":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,{"$f":"SUM(E25:E42)","v":0},{"$f":"SUM(F25:F42)","v":0},0,"B1",0,0,0,"B1",0,0]
[null,null,null,null,0]

{"sheet":"T0 PILs,Tax Provision ","index":16,"n_rows":44,"n_cols":21,"rows_kept":44,"cut":false,"hidden":false,"merged":[[33,2,33,6],[0,2,0,7],[1,2,1,12],[2,2,2,12],[3,2,3,12]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rate Base","Federal Tax Rate"]
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[null,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,null,{"$f":"T3+100000","v":10100000},0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T4+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,null,10300000,0.11]
[null,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,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,null,10600000,0.11]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,"T1",{"$f":"'T1 Taxable Income Test Year'!F123","v":21336.712382111698},"A",null,null,null,null,null,null,null,null,10700000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10800000,0.11]
[null,null,null,"Tax Rate","Small Business Rate (If Applicable)","Taxes Payable","Effective Tax Rate"]
[null,null,"Ontario (Max 11.5%)",0.115,{"$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},{"$f":"IF(J10<500000,J10,500000)*E13+IF(J10>500000,J10-500000,0)*D13","v":2453.7219239428455},{"$f":"IF(F13=0,0,+F13/J10)","v":0.115},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$f":"IF(ratebase<=10000000, Fed_SB, IF(ratebase>=15000000, FedTax, IF(AND(ratebase>10000000, ratebase<15000000), Fed_SB+ (ratebase - 10000000)*(FedTax -Fed_SB)/(15000000-10000000))))","v":0.15000000000000002},{"$f":"E14*IF(J10<500000,J10,500000)+IF(J10>500000,J10-500000,0)*D14","v":3200.506857316755},{"$f":"IF(F14=0,0,+F14/J10)","v":0.15000000000000002},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G13:G14)","v":0.26500000000000001},"D = B + C",null,null,null,null,null,null,null,null,{"$f":"#REF!+100000","v":{"$error":"#REF!"}},{"$f":"#REF!+0.112%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U16+0.112%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"J10*J16","v":5654.2287812596005},"E = A * D",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U19+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,62000,"F",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U20+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,null,"G",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U21+0.102%","v":{"$error":"#REF!"}}]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$f":"SUM(J21:J22)","v":62000},"H = F + G",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U22+0.102%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U23+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,null,{"$f":"IF(J19-J23<0,0,J19-J23)","v":0},"I = E - H","S. Summary",null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U24+0.096%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U25+0.096%","v":{"$error":"#REF!"}}]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,null,{"$f":"(1-J16)","v":0.73499999999999999},"J = 1-D",{"$f":"J25/H27-J25","v":0},"K = I/J-I",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U26+0.096%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U27+0.096%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U28+0.096%","v":{"$error":"#REF!"}}]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,null,{"$f":"J25+J27","v":0},"L = K + I","S. Summary",null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U29+0.088%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U30+0.088%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U31+0.088%","v":{"$error":"#REF!"}}]
[null,null,"Note:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U32+0.088%","v":{"$error":"#REF!"}}]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U33+0.088%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U34+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U35+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U36+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U37+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U38+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U39+0.076%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U40+0.076%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U41+0.076%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U42+0.076%","v":{"$error":"#REF!"}}]
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{"sheet":"T1 Taxable Income Test Year","index":17,"n_rows":123,"n_cols":7,"rows_kept":123,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Taxable Income - Test Year"]
[null,null,null,null,"Working Paper Reference","Test Year                         Taxable Income"]
[null,null,"Net Income Before Taxes",null,"A.",{"$f":"'A. Data Input Sheet'!G18","v":8598090.4420800004}]
[]
[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,10245488]
[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,32950]
[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":0}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions: (please explain in detail the nature of the item)"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,null,296]
[null,null,null,297]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received",null,null,85000]
[null,null,"Accrued PBO & Bad debt expense",null,null,561700]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F16:F74)","v":10925138}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,15000]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"T8",{"$f":"'T8 Schedule 8 CCA Test Year  '!M43","v":19000991.729697887}]
[null,null,"Terminal loss from Schedule 8",404]
[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":0}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,1,393]
[null,null,1,394]
[null,null,1,395]
[null,null,1,396]
[null,null,1,397]
[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,"Actual PBO & bad debt expense",null,null,485900]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F77:F112)","v":19501891.729697887}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,"calculated",{"$f":"SUM(F12,F75)-F113","v":21336.712382111698}]
[]
[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",{"$f":"'T4 Sch 4 Loss Cfwd'!I15","v":0}]
[null,null,"Net-capital losses of preceding taxation years (Please show calculation)",332,"T4",{"$f":"'T4 Sch 4 Loss Cfwd'!G25*-1","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,"calculated",{"$f":"IF(F115<0,F115,F115-SUM(F117:F122))","v":21336.712382111698},"T0"]

{"sheet":"T4 Sch 4 Loss Cfwd","index":18,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[26,2,26,4],[24,2,24,4],[25,2,25,4],[11,2,11,4],[0,2,0,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[10,2,10,4],[15,2,15,4],[20,2,20,4],[21,2,21,4],[14,2,14,4],[16,2,16,4]]}
[]
[]
[]
[]
[]
[]
[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 Carried Forward",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G16","v":0},null,{"$f":"G12-H12","v":0}]
[null,null,"Amount to be used in Test Year and Price Cap Years",null,null,"T1",{"$f":"IF('T1 Taxable Income Test Year'!F115<0,0,IF('T1 Taxable Income Test Year'!F115>G12,G12,'T1 Taxable Income Test Year'!F115))","v":0},null,{"$f":"G13-H13","v":0}]
[null,null,"Number of years loss until next cost of service (i.e. years the loss is to be spread over)"]
[null,null,"Amount to be used in Test Year ",null,null,"calculated",{"$f":"IF(ISERROR(G13/G14),G13,G13/G14)","v":0},null,{"$f":"G15-H15","v":0}]
[null,null,"Loss Carry Forward Generated in Test Year (if any)",null,null,"T1",{"$f":"IF('T1 Taxable Income Test Year'!F115<0,'T1 Taxable Income Test Year'!F115*-1,0)","v":0},null,{"$f":"G16-H16","v":0}]
[null,null,"Other Adjustments",null,null,null,null,null,{"$f":"G17-H17","v":0}]
[null,null,"Balance available for use in Future Years",null,null,"calculated",{"$f":"G12-G13+G16+G17","v":0},null,{"$f":"G18-H18","v":0}]
[]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year Carried Forward",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G23","v":0},null,{"$f":"G22-H22","v":0}]
[null,null,"Amount to be used in Test Year and Price Cap Years",null,null,null,null,null,{"$f":"G23-H23","v":0}]
[null,null,"Number of years loss until next cost of service (i.e. years the loss is to be spread over)"]
[null,null,"Amount to be used in Test Year ",null,null,"T1",{"$f":"IF(ISERROR(G23/G24),G23,G23/G24)","v":0},null,{"$f":"G25-H25","v":0}]
[null,null,"Loss Carry Forward Generated in Test Year (if any)",null,null,null,null,null,{"$f":"G26-H26","v":0}]
[null,null,"Other Adjustments",null,null,null,null,null,{"$f":"G27-H27","v":0}]
[null,null,"Balance available for use in Future Years",null,null,null,{"$f":"G22-G23+G26+G27","v":0},null,{"$f":"G28-H28","v":0}]

{"sheet":"T8 Schedule 8 CCA Test Year  ","index":19,"n_rows":48,"n_cols":15,"rows_kept":48,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9],[44,2,46,14]]}
[]
[]
[]
[]
[]
[]
[null,"Schedule 8 CCA - Test Year"]
[]
[]
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[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C36), \"\", 'B8 Schedule 8 CCA Bridge Year'!C36)","v":"AIIP"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D36), \"\", 'B8 Schedule 8 CCA Bridge Year'!D36)","v":"Smoothing Technique "},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O36), \"\", 'B8 Schedule 8 CCA Bridge Year'!O36)","v":0},1754011,null,{"$f":"MAX((SUM(F37:H37)),0)","v":1754011},877005.5,{"$f":"+I37-J37","v":877005.5},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L36","v":2},{"$f":"IF(+K37<0,+K37,+K37*L37)","v":1754011},null,0]
[null,null,{"$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,{"$f":"SUM(F11:F42)","v":199261535.48561871},26449767,-25000,225686302.48561871,13212383.5,212473918.98561871,null,{"$f":"SUM(M11:M42)","v":19000991.729697887},"T1",{"$f":"SUM(O11:O42)","v":206685310.75592083}]
[]
[null,null,"1 The 2016 Federal Budget proposed changes to eligible capital property, effective January 1, 2017.  These changes are considered to be substantively enacted under IFRS as it was tabled for first reading in the House of Commons.  The PILS model reflect the removal of the Eligible Capital Property regime and the addition of the new Class 14.1 CCA pool."]
[]
[]
[null,null,"1. New CCA class 14.1 effective January 1, 2017. The class includes property that was eligible capital property immediately before January 1, 2017. For tax years that end prior to 2027, transitional rules apply to class 14.1 that were acquired before January 1, 2017"]

{"sheet":"T13 Sch 13 Reserve Test Year","index":20,"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":0},null,0,null,null,null,0,null,0]
[null,null,"-Short & Long-term Disability","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K29","v":0},null,0,null,null,null,0,null,0]
[null,null," -Accmulated Sick Leave","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K30","v":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":0},0,0,"T1",0,0,0,"T1",0,0]
[null,null,null,null,0]