{"text_format":"1","workbook":"xlsx","n_sheets":23,"sheets":["1. Info and Instructions","Table of Contents","S. Summary ","A. Data Input Sheet","B. Tax Rates & Exemptions","H0 PILs,Tax Provision Historic","H1 Adj. Taxable Income Historic","H4 Sch 4 Loss Cfwd Hist","H8 Sch 8 Historical","H10 Schedule 10 CEC Hist","H13 Sch 13 Tax Reserves Histori","B0 PILs,Tax Provision Bridge","B1 Adj. Taxable Income Bridge","B4 Sch 4 Loss Cfwd Bridge","B8 Schedule 8 CCA Bridge Year","B10 Schedule 10 CEC Bridge Year","B13 Sch 13 Tax Reserves Bridge","T0 PILs,Tax Provision ","T1 Taxable Income Test Year","T4 Sch 4 Loss Cfwd","T8 Schedule 8 CCA Test Year  ","T10 Schedule 10 CEC Test Year","T13 Sch 13 Reserve Test Year"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":2,"defined_names":56,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"1. Info and Instructions","index":0,"n_rows":75,"n_cols":28,"rows_kept":75,"cut":false,"hidden":false,"merged":[[21,3,21,4],[17,3,17,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[4,2,4,9],[13,3,13,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS PowerStream Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,null,null,null,"Version",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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 + Inc."]
[null,null,"Utility Name   ","Cooperative Hydro Embrun Inc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc."]
[null,null,"Assigned EB Number","EB-2015-0063",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,"Name and Title","Cooperative Hydro Embrun",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,"Phone Number","613-443-5510",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
[null,null,"Email Address","embrunhydro@magma.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort 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,"Date","2017-03-10",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,"Last COS Re-based Year",2015,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Company Limited"]
["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,"Horizon Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innpower Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket-Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Incorporated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro-Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

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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,"H10 - Schedule 10 CEC Historical Year"]
[null,null,null,"H13 - Schedule 13 Tax Reserves Historical"]
[]
[null,null,"Bridge Year","B0 - PILs,Tax Provision Bridge Year"]
[null,null,null,"B1 - Adj. Taxable Income Bridge Year"]
[null,null,null,"B4 - Schedule 4 Loss Carry Forward Bridge Year"]
[null,null,null,"B8 - Schedule 8 CCA Bridge Year"]
[null,null,null,"B10 - Schedule 10 CEC Bridge Year"]
[null,null,null,"B13 - Schedule 13 Tax Reserves Bridge Year"]
[]
[null,null,"Test Year","T0 PILs, Tax Provision Test Year"]
[null,null,null,"T1 Taxable Income Test Year"]
[null,null,null,"T4 Schedule 4 Loss Carry Forward Test Year"]
[null,null,null,"T8 Schedule 8 CCA Test Year"]
[null,null,null,"T13 Schedule 13 Reserve Test Year"]

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[]
[]
[]
[]
[]
[]
[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",{"$f":"+H25","v":-141276.91896399998}]
[null,null,null,"Test Year - Payments in Lieu of Taxes (PILs)",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!J25","v":3464.8461541669121}]
[null,null,null,"Test Year - Grossed-up PILs",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!J30","v":4076.2895931375438}]
[null,null,null,"Effective Federal Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G14","v":0.105}]
[null,null,null,"Effective Ontario Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision '!G13","v":4.4999999999999998E-2}]
[]
[]
[]
[null,null,null,"Calculation of Adjustments required to arrive at Taxable Income"]
[null,null,null,"Regulatory Income (before income taxes)",null,null,"T1",{"$f":"+'T1 Taxable Income Test Year'!F12","v":164375.89332511273}]
[null,null,null,"Taxable Income",null,null,"T1",{"$f":"+'T1 Taxable Income Test Year'!F124","v":23098.974361112749}]
[null,null,null,"Difference ",null,null,"calculated",{"$f":"+H24-H23","v":-141276.91896399998},"as above"]

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[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Test Year","Bridge Year"]
[]
[null,null,"Rate Base",null,null,"S",4680406.9853392001,4180301.0961155728]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,0.04,"T",{"$f":"G9*E12","v":187216.279413568},"W = S * T"]
[null,null,"Deemed Long Term Debt %",null,0.56000000000000016,"U",{"$f":"G9*E13","v":2621027.9117899528},"X = S * U"]
[null,null,"Deemed Equity %",null,0.4,"V",{"$f":"G9*E14","v":1872162.7941356802},"Y = S * V"]
[]
[null,null,"Short Term Interest Rate",null,1.7600000000000001E-2,"Z",{"$f":"G12*E16","v":3295.0065176787971},"AC = W * Z"]
[null,null,"Long Term Interest",null,2.9000000000000001E-2,"AA",{"$f":"G13*E17","v":76009.809441908641},"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,8.7800000000000003E-2,"AB",{"$f":"G14*E18","v":164375.89332511273},"AE = Y * AB","T1"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":243680.70928470016},"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,"No","No","No"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"3.   Does the applicant have any Capital Gains or Losses for tax purposes?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"4.   Does the applicant have any Capital Leases?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  ",null,null,null,"No","No","No"]
[]
[null,null,"7.   Did the applicant pay dividends?",null,null,null,"No","No","No"]
[null,null,"      If Yes, please describe what was the tax treatment in the manager's summary.  "]
[]
[null,null,"8.   Did the applicant elect to capitalize interest incurred on CWIP for tax purposes?",null,null,null,"No","No","No"]

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[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective","Effective","Effective"]
[null,null,"As of May 16, 2016",null,"2012-01-01","2013-01-01","2014-01-01","2015-01-01","2016-01-01","2017-01-01"]
[]
[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,0.11,0.11,0.11,0.11,0.105,0.105]
[]
[null,null,"Ontario small business rate",null,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2,4.4999999999999998E-2]
[]
[]
[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":5,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5],[7,2,7,5]]}
[]
[]
[]
[]
[]
[null,null,"PILs Tax Provision - Historical Year"]
[]
[null,null,"Note: Input the actual information from the tax returns for the historical year. ",null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,"H1",{"$f":"'H1 Adj. Taxable Income Historic'!G119","v":102625},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!F27,'B. Tax Rates & Exemptions'!F27,0)","v":0},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,4.4999999999999998E-2,"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.105,"C"]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.15},"D = B+C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":15393.75},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":0},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historical Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":15393.75},"I = E - H"]

{"sheet":"H1 Adj. Taxable Income Historic","index":6,"n_rows":119,"n_cols":8,"rows_kept":119,"cut":false,"hidden":false,"merged":[[48,2,48,6],[111,2,111,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Adjusted Taxable Income - Historical Year"]
[]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","A",139753,null,{"$f":"+E12-F12","v":139753}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,null,{"$f":"+E14-F14","v":0}]
[null,null,"Amortization of tangible assets",104,124120,null,124120]
[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 ",111,11858,null,11858]
[null,null,"Charitable donations",112,null,null,0]
[null,null,"Taxable Capital Gains",113,null,null,0]
[null,null,"Political Donations",114,null,null,0]
[null,null,"Deferred and prepaid expenses",116,null,null,0]
[null,null,"Scientific research expenditures deducted on financial statements",118,null,null,0]
[null,null,"Capitalized interest",119,null,null,0]
[null,null,"Non-deductible club dues and fees",120,null,null,0]
[null,null,"Non-deductible meals and entertainment expense",121,null,null,0]
[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,{"$f":"+E55-F55","v":0}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,null,0]
[null,null,"Prior Year Investment Tax Credits received",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null," ",null,0,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Additions",null,{"$f":"SUM(E13:E70)","v":135978},{"$f":"SUM(F13:F70)","v":0},{"$f":"SUM(G13:G70)","v":135978}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,null,{"$f":"+E74-F74","v":0}]
[null,null,"Dividends not taxable under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,170556,null,170556]
[null,null,"Terminal loss from Schedule 8",404,null,null,0]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,2550,null,2550]
[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," ",null,0,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E74:E108)","v":173106},{"$f":"SUM(F74:F108)","v":0},{"$f":"SUM(G74:G108)","v":173106}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E71-E109","v":102625},{"$f":"+F12+F71-F109","v":0},{"$f":"+G12+G71-G109","v":102625}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$f":"+E113-F113","v":0}]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320,null,null,{"$f":"+E114-F114","v":0}]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,null,null,{"$f":"+E115-F115","v":0}]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332,null,null,{"$f":"+E116-F116","v":0}]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335,null,null,{"$f":"+E117-F117","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E111-SUM(E113:E117)","v":102625},{"$f":"+F111-SUM(F113:F117)","v":0},{"$f":"+G111-SUM(G113:G117)","v":102625},"H0"]

{"sheet":"H4 Sch 4 Loss Cfwd Hist","index":7,"n_rows":17,"n_cols":9,"rows_kept":17,"cut":false,"hidden":false,"merged":[[15,2,15,4],[16,2,16,4],[12,2,12,4],[13,2,13,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 7-1 Loss Carry Forward - Historical"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historical",null,null,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":8,"n_rows":44,"n_cols":8,"rows_kept":44,"cut":false,"hidden":false,"merged":[[9,2,9,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[null,null,"Schedule 8 - Historical Year"]
[]
[]
[]
[]
[null,null,"Class","Class Description","UCC End of Year Historical per tax returns","Less: Non-Distribution Portion","UCC Regulated Historical Year","Working Paper Reference"]
[null,null,1,"Distribution System - post 1987",1183917,null,{"$f":"+E12-F12","v":1183917},"B8"]
[null,null,"1 Enhanced","Non-residential Buildings Reg. 1100(1)(a.1) election ",null,null,{"$f":"+E13-F13","v":0},"B8"]
[null,null,2,"Distribution System - pre 1988",null,null,{"$f":"+E14-F14","v":0},"B8"]
[null,null,8,"General Office/Stores Equip",17385,null,17385,"B8"]
[null,null,10,"Computer Hardware/  Vehicles",69,null,69,"B8"]
[null,null,10.1,"Certain Automobiles",null,null,0,"B8"]
[null,null,12,"Computer Software",null,null,0,"B8"]
[null,null,"13 1","Lease # 1",null,null,0,"B8"]
[null,null,"13 2","Lease #2",null,null,0,"B8"]
[null,null,"13 3","Lease # 3",null,null,0,"B8"]
[null,null,"13 4","Lease # 4",null,null,0,"B8"]
[null,null,14,"Franchise",null,null,0,"B8"]
[null,null,17,"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs",null,null,0,"B8"]
[null,null,42,"Fibre Optic Cable",null,null,{"$f":"+E25-F25","v":0},"B8"]
[null,null,43.1,"Certain Energy-Efficient Electrical Generating Equipment",null,null,0,"B8"]
[null,null,43.2,"Certain Clean Energy Generation Equipment ",null,null,0,"B8"]
[null,null,45,"Computers & Systems Software acq'd post Mar 22/04",19,null,19,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0,"B8"]
[null,null,47,"Distribution System - post February 2005",1469331,null,1469331,"B8"]
[null,null,50,"Data Network Infrastructure Equipment - post Mar 2007",9300,null,9300,"B8"]
[null,null,52,"Computer Hardware and system software ",null,null,0,"B8"]
[null,null,95,"CWIP",null,null,0,"B8"]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,"SUB-TOTAL - UCC",{"$f":"SUM(E12:E43)","v":2680021},{"$f":"SUM(F12:F43)","v":0},{"$f":"SUM(G12:G43)","v":2680021}]

{"sheet":"H10 Schedule 10 CEC Hist","index":9,"n_rows":40,"n_cols":12,"rows_kept":40,"cut":false,"hidden":false,"merged":[[30,2,30,5],[30,6,30,7],[31,2,31,5],[32,6,32,7],[21,2,21,5],[21,6,21,7],[23,6,23,7],[27,2,27,5],[27,6,28,7],[28,2,28,5],[17,9,18,9],[18,2,18,5],[19,2,19,5],[15,2,15,5],[15,6,15,7],[17,2,17,5],[17,6,18,7],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[17,8,18,8],[9,2,9,5],[11,2,11,5],[11,6,11,7],[13,2,13,5],[13,6,13,7]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Historical Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,null,36424]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":0},null,"x 3/4 =",{"$f":"3/4*G16","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G18*0.5)<0, 0, G18*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J16-J18)<0,0,J16-J18)","v":0},{"$f":"J20","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G22","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K10,K20,K22)","v":36424}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)"]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G31,G28)","v":0},null,"x 3/4 =",null,{"$f":"G33*3/4","v":0}]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K24-K33","v":36424}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":36424},"x 7% =",{"$f":"I38*0.07","v":2549.6800000000003}]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":33874.32},"B10"]

{"sheet":"H13 Sch 13 Tax Reserves Histori","index":10,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[[15,2,15,5],[28,2,28,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical"]
[]
[null,null,"Continuity of Reserves"]
[]
[]
[null,null,"Description","Historical Balance as per tax returns","Non-Distribution Eliminations","Utility Only"]
[]
[null,null,"Capital Gains Reserves ss.40(1)",null,null,{"$f":"D15-E15","v":0},"B13"]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",null,null,{"$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",{"$f":"'B1 Adj. Taxable Income Bridge'!F114","v":39292.707599999994},"A"]
[]
[null,null,null,"Tax Rate","Small Business Rate (If Applicable)","Taxes Payable","Effective Tax Rate"]
[null,null,"Ontario (Max 11.5%)",0.115,{"$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":4.4999999999999998E-2},{"$f":"IF(J10<500000,J10,500000)*E13+IF(J10>500000,J10-500000,0)*D13","v":1768.1718419999997},{"$f":"IF(F13=0,0,+F13/J10)","v":4.4999999999999998E-2},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$f":"IF('A. Data Input Sheet'!H9<=10000000, Fed_SB, IF('A. Data Input Sheet'!H9>=15000000, FedTax, IF(AND('A. Data Input Sheet'!H9>10000000, 'A. Data Input Sheet'!H9<15000000), Fed_SB+ ('A. Data Input Sheet'!H9 - 10000000)*(FedTax -Fed_SB)/(15000000-10000000))))","v":0.105},{"$f":"E14*IF(J10<500000,J10,500000)+IF(J10>500000,J10-500000,0)*D14","v":4125.7342979999994},{"$f":"IF(F14=0,0,+F14/J10)","v":0.105},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G13:G14)","v":0.15},"D = B + C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"IF(J10*J16<0,0,J10*J16)","v":5893.9061399999991},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$f":"SUM(J21:J22)","v":0},"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":5893.9061399999991},"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":114,"n_cols":6,"rows_kept":114,"cut":false,"hidden":false,"merged":[[68,2,68,5],[45,2,45,5],[112,2,112,5],[8,2,8,5],[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9],[9,2,9,5]]}
[]
[]
[]
[]
[null,"Adjusted Taxable Income - Bridge Year"]
[]
[null,null,null,"T2S1 line #","Working Paper Reference","Total for Regulated Utility"]
[null,null,"Income before PILs/Taxes","A",null,140000]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets",104,null,145817]
[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,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," ",null,null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F10:F67)","v":145817}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"B8",{"$f":"'B8 Schedule 8 CCA Bridge Year'!M42","v":244153.09}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10",405,"B10",{"$f":"'B10 Schedule 10 CEC Bridge Year'!K38","v":2371.2024000000001}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves claimed in current year",413,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!G43","v":0}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions: (Please explain in detail the nature of the item)"]
[]
[null,null,"Interest capitalized for accounting deducted for tax",390]
[null,null,"Capital Lease Payments",391]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",392]
[null,null,null,393,null,0]
[null,null,null,394]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F70:F104)","v":246524.29240000001}]
[]
[null,null,"Net Income for Tax Purposes",null,"calculated",{"$f":"+F8+F68-F105","v":39292.707599999994}]
[null,null,"Charitable donations from Schedule 2",311]
[null,null,"Taxable dividends deductible under section 112 or 113, from Schedule 3 (item 82)",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 4",331,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G16*-1","v":0}]
[null,null,"Net-capital losses of preceding taxation years from Schedule 4 (Please include explanation and calculation in Manager's summary)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,"calculated",{"$f":"SUM(F107:F112)","v":39292.707599999994}]

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

{"sheet":"B8 Schedule 8 CCA Bridge Year","index":14,"n_rows":42,"n_cols":16,"rows_kept":42,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 8 CCA - Bridge Year"]
[]
[null,null,"Class","Class Description","Working Paper Reference","UCC Regulated Historical Year","Additions","Disposals (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Bridge Year CCA",null,"UCC End of Bridge Year","Working Paper Reference"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C12), \"\", 'H8 Sch 8 Historical'!C12)","v":1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D12), \"\", 'H8 Sch 8 Historical'!D12)","v":"Distribution System - post 1987"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E12), \"\", 'H8 Sch 8 Historical'!G12)","v":1183917},null,null,{"$f":"MAX((SUM(F10:H10)),0)","v":1183917},{"$f":"IF((G10+H10)<=0, 0,(G10+H10)*0.5)","v":0},{"$f":"+I10-J10","v":1183917},0.04,{"$f":"IF(+K10<0,+K10,+K10*L10)","v":47356.68},null,{"$f":"MAX(0,+I10-M10)","v":1136560.32},"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C13), \"\", 'H8 Sch 8 Historical'!C13)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D13), \"\", 'H8 Sch 8 Historical'!D13)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E13), \"\", 'H8 Sch 8 Historical'!G13)","v":""},null,null,{"$f":"MAX((SUM(F11:H11)),0)","v":0},{"$f":"IF((G11+H11)<=0, 0,(G11+H11)*0.5)","v":0},{"$f":"+I11-J11","v":0},0.06,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C14), \"\", 'H8 Sch 8 Historical'!C14)","v":2},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D14), \"\", 'H8 Sch 8 Historical'!D14)","v":"Distribution System - pre 1988"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E14), \"\", 'H8 Sch 8 Historical'!G14)","v":""},0,null,0,0,0,0.06,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C15), \"\", 'H8 Sch 8 Historical'!C15)","v":8},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D15), \"\", 'H8 Sch 8 Historical'!D15)","v":"General Office/Stores Equip"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E15), \"\", 'H8 Sch 8 Historical'!G15)","v":17385},1000,null,18385,500,17885,0.2,3577,null,14808,"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E16), \"\", 'H8 Sch 8 Historical'!G16)","v":69},1500,null,1569,750,819,0.3,245.7,null,1323.3,"T8"]
[null,null,{"$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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E18), \"\", 'H8 Sch 8 Historical'!G18)","v":""},4500,null,4500,2250,2250,1,{"$f":"IF(+K16<0,+K16,+K16*L16)","v":2250},null,{"$f":"MAX(0,+I16-M16)","v":2250},"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C19), \"\", 'H8 Sch 8 Historical'!C19)","v":"13 1"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D19), \"\", 'H8 Sch 8 Historical'!D19)","v":"Lease # 1"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E19), \"\", 'H8 Sch 8 Historical'!G19)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C20), \"\", 'H8 Sch 8 Historical'!C20)","v":"13 2"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D20), \"\", 'H8 Sch 8 Historical'!D20)","v":"Lease #2"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E20), \"\", 'H8 Sch 8 Historical'!G20)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C21), \"\", 'H8 Sch 8 Historical'!C21)","v":"13 3"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D21), \"\", 'H8 Sch 8 Historical'!D21)","v":"Lease # 3"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E21), \"\", 'H8 Sch 8 Historical'!G21)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C22), \"\", 'H8 Sch 8 Historical'!C22)","v":"13 4"},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D22), \"\", 'H8 Sch 8 Historical'!D22)","v":"Lease # 4"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E22), \"\", 'H8 Sch 8 Historical'!G22)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C23), \"\", 'H8 Sch 8 Historical'!C23)","v":14},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D23), \"\", 'H8 Sch 8 Historical'!D23)","v":"Franchise"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E23), \"\", 'H8 Sch 8 Historical'!G23)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C24), \"\", 'H8 Sch 8 Historical'!C24)","v":17},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D24), \"\", 'H8 Sch 8 Historical'!D24)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E24), \"\", 'H8 Sch 8 Historical'!G24)","v":""},null,null,0,0,0,0.08,{"$f":"IF(+K22<0,+K22,+K22*L22)","v":0},null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C25), \"\", 'H8 Sch 8 Historical'!C25)","v":42},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D25), \"\", 'H8 Sch 8 Historical'!D25)","v":"Fibre Optic Cable"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E25), \"\", 'H8 Sch 8 Historical'!G25)","v":""},null,null,0,0,0,0.12,{"$f":"IF(+K23<0,+K23,+K23*L23)","v":0},null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C26), \"\", 'H8 Sch 8 Historical'!C26)","v":43.1},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D26), \"\", 'H8 Sch 8 Historical'!D26)","v":"Certain Energy-Efficient Electrical Generating Equipment"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E26), \"\", 'H8 Sch 8 Historical'!G26)","v":""},null,null,0,0,0,0.3,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C27), \"\", 'H8 Sch 8 Historical'!C27)","v":43.2},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D27), \"\", 'H8 Sch 8 Historical'!D27)","v":"Certain Clean Energy Generation Equipment "},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E27), \"\", 'H8 Sch 8 Historical'!G27)","v":""},null,null,0,0,0,0.5,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C28), \"\", 'H8 Sch 8 Historical'!C28)","v":45},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D28), \"\", 'H8 Sch 8 Historical'!D28)","v":"Computers & Systems Software acq'd post Mar 22/04"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E28), \"\", 'H8 Sch 8 Historical'!G28)","v":19},null,null,19,0,19,0.45,8.5500000000000007,null,10.45,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C29), \"\", 'H8 Sch 8 Historical'!C29)","v":46},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D29), \"\", 'H8 Sch 8 Historical'!D29)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E29), \"\", 'H8 Sch 8 Historical'!G29)","v":""},null,null,0,0,0,0.3,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C30), \"\", 'H8 Sch 8 Historical'!C30)","v":47},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D30), \"\", 'H8 Sch 8 Historical'!D30)","v":"Distribution System - post February 2005"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E30), \"\", 'H8 Sch 8 Historical'!G30)","v":1469331},{"$f":"1831996-132000+1346","v":1701342},null,3170673,850671,2320002,0.08,185600.16,null,2985072.84,"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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E31), \"\", 'H8 Sch 8 Historical'!G31)","v":9300},null,null,9300,0,9300,0.55000000000000004,5115,null,4185,"T8"]
[null,null,{"$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",{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E33), \"\", 'H8 Sch 8 Historical'!G33)","v":""},null,null,0,0,0,null,0,null,0,"T8"]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C34), \"\", 'H8 Sch 8 Historical'!C34)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D34), \"\", 'H8 Sch 8 Historical'!D34)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E34), \"\", 'H8 Sch 8 Historical'!G34)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C35), \"\", 'H8 Sch 8 Historical'!C35)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D35), \"\", 'H8 Sch 8 Historical'!D35)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E35), \"\", 'H8 Sch 8 Historical'!G35)","v":""},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C36), \"\", 'H8 Sch 8 Historical'!C36)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D36), \"\", 'H8 Sch 8 Historical'!D36)","v":""},null,null,null,null,{"$f":"MAX((SUM(F34:H34)),0)","v":0},0,{"$f":"+I34-J34","v":0},null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!C37), \"\", 'H8 Sch 8 Historical'!C37)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!D37), \"\", 'H8 Sch 8 Historical'!D37)","v":""},null,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E37), \"\", 'H8 Sch 8 Historical'!G37)","v":""},null,null,{"$f":"MAX((SUM(F35:H35)),0)","v":0},0,{"$f":"+I35-J35","v":0},null,0,null,0]
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[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,{"$f":"IF(ISBLANK('H8 Sch 8 Historical'!E43), \"\", 'H8 Sch 8 Historical'!G43)","v":""},null,null,0,0,0,null,0,null,0]
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[null,null,"Schedule 10 CEC - Bridge Year"]
[]
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[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,"H10",{"$f":"'H10 Schedule 10 CEC Hist'!K40","v":33874.32}]
[null,null,"Additions"]
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[]
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[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G12,G14)","v":0},null,"x 3/4 =",{"$f":"3/4*G16","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G18*0.5)<0, 0, G18*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J16-J18)<0,0,J16-J18)","v":0},{"$f":"J20","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G22","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K10,K20,K22)","v":33874.32}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)"]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G31,G28)","v":0},null,"x 3/4 =",null,{"$f":"G33*3/4","v":0}]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K24-K33","v":33874.32}]
[]
[null,null,"Current Year Deduction",null,null,null,null,null,{"$f":"K36","v":33874.32},"x 7% =",{"$f":"I38*0.07","v":2371.2024000000001},"B1"]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K36-K38","v":31503.117599999998},"T8"]

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[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"]
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[null,null,"Tax Reserves Not Deducted for accounting purposes"]
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[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",{"$f":"'H13 Sch 13 Tax Reserves Histori'!F20","v":0},null,0,null,null,null,0,"T13",0]
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[null,null,null,null,{"$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)"]
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[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]
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[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"J10*J16","v":3464.8461541669121},"E = A * D",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
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[null,null,"Investment Tax Credits",null,null,null,null,null,null,null,"F",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U20+0.102%","v":{"$error":"#REF!"}}]
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[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":3464.8461541669121},"I = E - H","S. Summary",null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U24+0.096%","v":{"$error":"#REF!"}}]
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[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,null,{"$f":"(1-J16)","v":0.85},"J = 1-D",{"$f":"J25/H27-J25","v":611.44343897063163},"K = I/J-I",null,null,null,null,null,null,null,null,{"$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":{"$error":"#REF!"}}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U31+0.088%","v":{"$error":"#REF!"}}]
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[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":{"$error":"#REF!"}}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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!"}}]
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[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":18,"n_rows":124,"n_cols":7,"rows_kept":124,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
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[null,null,"Taxable Income - Test Year"]
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[null,null,"Net Income Before Taxes",null,"A.",{"$f":"'A. Data Input Sheet'!G18","v":164375.89332511273}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,null,165121]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[null,null,"Gain on sale of eligible capital property from Schedule 10",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves beginning of year",125,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!G22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,"T13",{"$f":"'T13 Sch 13 Reserve Test Year'!K43","v":0}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions: (please explain in detail the nature of the item)"]
[null,null,"Interest Expensed on Capital Leases",290]
[null,null,"Realized Income from Deferred Credit Accounts",291]
[null,null,"Pensions",292]
[null,null,"Non-deductible penalties",293]
[null,null,null,294]
[null,null,null,295]
[null,null,null,296]
[null,null,null,297]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[null,null," ",null,null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F16:F74)","v":165121}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"T8",{"$f":"'T8 Schedule 8 CCA Test Year  '!M43","v":304192.700732}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Cumulative eligible capital deduction from Schedule 10 CEC",405,"T10",{"$f":"'T10 Schedule 10 CEC Test Year'!K37","v":2205.2182320000002}]
[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,null,393,null,0]
[null,null,null,394]
[null,null,null,395]
[null,null,null,396]
[null,null,null,397]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F77:F113)","v":306397.91896400001}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,"calculated",{"$f":"SUM(F12,F75)-F114","v":23098.974361112749}]
[]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of preceding taxation years from Schedule 7-1",331,"T4",{"$f":"'T4 Sch 4 Loss Cfwd'!I16","v":0}]
[null,null,"Net-capital losses of preceding taxation years (Please show calculation)",332]
[null,null,"Limited partnership losses of preceding taxation years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,"calculated",{"$f":"IF(F116<0,F116,F116-SUM(F118:F123))","v":23098.974361112749},"T0"]

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

{"sheet":"T8 Schedule 8 CCA Test Year  ","index":20,"n_rows":45,"n_cols":15,"rows_kept":45,"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"]
[]
[]
[null,null,"Class","Class Description","Working Paper Reference","UCC Test Year Opening Balance","Additions","Disposals  (Negative)","UCC Before 1/2 Yr Adjustment","1/2 Year Rule {1/2 Additions Less Disposals}","Reduced UCC","Rate %","Test Year CCA",null,"UCC End of Test Year"]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C10), \"\", 'B8 Schedule 8 CCA Bridge Year'!C10)","v":1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D10), \"\", 'B8 Schedule 8 CCA Bridge Year'!D10)","v":"Distribution System - post 1987"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O10), \"\", 'B8 Schedule 8 CCA Bridge Year'!O10)","v":1136560.32},null,null,{"$f":"MAX((SUM(F11:H11)),0)","v":1136560.32},{"$f":"IF((G11+H11)<=0, 0,(G11+H11)*0.5)","v":0},{"$f":"+I11-J11","v":1136560.32},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L10","v":0.04},{"$f":"IF(+K11<0,+K11,+K11*L11)","v":45462.412800000006},null,{"$f":"MAX(0,+I11-M11)","v":1091097.9072}]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C11), \"\", 'B8 Schedule 8 CCA Bridge Year'!C11)","v":"1 Enhanced"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D11), \"\", 'B8 Schedule 8 CCA Bridge Year'!D11)","v":"Non-residential Buildings Reg. 1100(1)(a.1) election "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O11), \"\", 'B8 Schedule 8 CCA Bridge Year'!O11)","v":0},null,null,0,{"$f":"IF((G12+H12)<=0, 0,(G12+H12)*0.5)","v":0},0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L11","v":0.06},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C12), \"\", 'B8 Schedule 8 CCA Bridge Year'!C12)","v":2},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D12), \"\", 'B8 Schedule 8 CCA Bridge Year'!D12)","v":"Distribution System - pre 1988"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O12), \"\", 'B8 Schedule 8 CCA Bridge Year'!O12)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L12","v":0.06},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C13), \"\", 'B8 Schedule 8 CCA Bridge Year'!C13)","v":8},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D13), \"\", 'B8 Schedule 8 CCA Bridge Year'!D13)","v":"General Office/Stores Equip"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O13), \"\", 'B8 Schedule 8 CCA Bridge Year'!O13)","v":14808},1200,null,16008,600,15408,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L13","v":0.2},3081.6000000000004,null,12926.4]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C14), \"\", 'B8 Schedule 8 CCA Bridge Year'!C14)","v":10},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D14), \"\", 'B8 Schedule 8 CCA Bridge Year'!D14)","v":"Computer Hardware/  Vehicles"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O14), \"\", 'B8 Schedule 8 CCA Bridge Year'!O14)","v":1323.3},1500,null,2823.3,750,2073.3000000000002,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L14","v":0.3},621.99,null,2201.3100000000004]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C15), \"\", 'B8 Schedule 8 CCA Bridge Year'!C15)","v":10.1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D15), \"\", 'B8 Schedule 8 CCA Bridge Year'!D15)","v":"Certain Automobiles"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O15), \"\", 'B8 Schedule 8 CCA Bridge Year'!O15)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L15","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C16), \"\", 'B8 Schedule 8 CCA Bridge Year'!C16)","v":12},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D16), \"\", 'B8 Schedule 8 CCA Bridge Year'!D16)","v":"Computer Software"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O16), \"\", 'B8 Schedule 8 CCA Bridge Year'!O16)","v":2250},3000,null,5250,1500,3750,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L16","v":1},3750,null,1500]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C17), \"\", 'B8 Schedule 8 CCA Bridge Year'!C17)","v":"13 1"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D17), \"\", 'B8 Schedule 8 CCA Bridge Year'!D17)","v":"Lease # 1"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O17), \"\", 'B8 Schedule 8 CCA Bridge Year'!O17)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C18), \"\", 'B8 Schedule 8 CCA Bridge Year'!C18)","v":"13 2"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D18), \"\", 'B8 Schedule 8 CCA Bridge Year'!D18)","v":"Lease #2"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O18), \"\", 'B8 Schedule 8 CCA Bridge Year'!O18)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C19), \"\", 'B8 Schedule 8 CCA Bridge Year'!C19)","v":"13 3"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D19), \"\", 'B8 Schedule 8 CCA Bridge Year'!D19)","v":"Lease # 3"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O19), \"\", 'B8 Schedule 8 CCA Bridge Year'!O19)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C20), \"\", 'B8 Schedule 8 CCA Bridge Year'!C20)","v":"13 4"},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D20), \"\", 'B8 Schedule 8 CCA Bridge Year'!D20)","v":"Lease # 4"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O20), \"\", 'B8 Schedule 8 CCA Bridge Year'!O20)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C21), \"\", 'B8 Schedule 8 CCA Bridge Year'!C21)","v":14},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D21), \"\", 'B8 Schedule 8 CCA Bridge Year'!D21)","v":"Franchise"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O21), \"\", 'B8 Schedule 8 CCA Bridge Year'!O21)","v":0},null,null,0,0,0,null,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C22), \"\", 'B8 Schedule 8 CCA Bridge Year'!C22)","v":17},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D22), \"\", 'B8 Schedule 8 CCA Bridge Year'!D22)","v":"New Electrical Generating Equipment Acq'd after Feb 27/00 Other Than Bldgs"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O22), \"\", 'B8 Schedule 8 CCA Bridge Year'!O22)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L22","v":0.08},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C23), \"\", 'B8 Schedule 8 CCA Bridge Year'!C23)","v":42},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D23), \"\", 'B8 Schedule 8 CCA Bridge Year'!D23)","v":"Fibre Optic Cable"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O23), \"\", 'B8 Schedule 8 CCA Bridge Year'!O23)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L23","v":0.12},{"$f":"IF(+K24<0,+K24,+K24*L24)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C24), \"\", 'B8 Schedule 8 CCA Bridge Year'!C24)","v":43.1},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D24), \"\", 'B8 Schedule 8 CCA Bridge Year'!D24)","v":"Certain Energy-Efficient Electrical Generating Equipment"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O24), \"\", 'B8 Schedule 8 CCA Bridge Year'!O24)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L24","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C25), \"\", 'B8 Schedule 8 CCA Bridge Year'!C25)","v":43.2},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D25), \"\", 'B8 Schedule 8 CCA Bridge Year'!D25)","v":"Certain Clean Energy Generation Equipment "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O25), \"\", 'B8 Schedule 8 CCA Bridge Year'!O25)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L25","v":0.5},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C26), \"\", 'B8 Schedule 8 CCA Bridge Year'!C26)","v":45},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D26), \"\", 'B8 Schedule 8 CCA Bridge Year'!D26)","v":"Computers & Systems Software acq'd post Mar 22/04"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O26), \"\", 'B8 Schedule 8 CCA Bridge Year'!O26)","v":10.45},null,null,10.45,0,10.45,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L26","v":0.45},4.7024999999999997,null,5.7474999999999996]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C27), \"\", 'B8 Schedule 8 CCA Bridge Year'!C27)","v":46},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D27), \"\", 'B8 Schedule 8 CCA Bridge Year'!D27)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O27), \"\", 'B8 Schedule 8 CCA Bridge Year'!O27)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L27","v":0.3},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C28), \"\", 'B8 Schedule 8 CCA Bridge Year'!C28)","v":47},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D28), \"\", 'B8 Schedule 8 CCA Bridge Year'!D28)","v":"Distribution System - post February 2005"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O28), \"\", 'B8 Schedule 8 CCA Bridge Year'!O28)","v":2985072.84},{"$f":"144505+54475","v":198980},null,3184052.84,99490,3084562.84,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L28","v":0.08},246765.02719999998,null,2937287.8128]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C29), \"\", 'B8 Schedule 8 CCA Bridge Year'!C29)","v":50},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D29), \"\", 'B8 Schedule 8 CCA Bridge Year'!D29)","v":"Data Network Infrastructure Equipment - post Mar 2007"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O29), \"\", 'B8 Schedule 8 CCA Bridge Year'!O29)","v":4185},null,null,4185,0,4185,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L29","v":0.55000000000000004},2301.75,null,1883.25]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C30), \"\", 'B8 Schedule 8 CCA Bridge Year'!C30)","v":52},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D30), \"\", 'B8 Schedule 8 CCA Bridge Year'!D30)","v":"Computer Hardware and system software "},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O30), \"\", 'B8 Schedule 8 CCA Bridge Year'!O30)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L30","v":1},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C31), \"\", 'B8 Schedule 8 CCA Bridge Year'!C31)","v":95},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D31), \"\", 'B8 Schedule 8 CCA Bridge Year'!D31)","v":"CWIP"},"B8",{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O31), \"\", 'B8 Schedule 8 CCA Bridge Year'!O31)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L31","v":0},0,null,0]
[null,null,14.1,"Eligible Capital Property (acq'd pre Jan 1, 2017)1","B10",{"$f":"'B10 Schedule 10 CEC Bridge Year'!K40","v":31503.117599999998},null,null,31503.117599999998,0,31503.117599999998,7.0000000000000007E-2,2205.2182320000002,null,29297.899367999999]
[null,null,14.1,"Eligible Capital Property (acq'd post Jan 1, 2017)1",null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O33), \"\", 'B8 Schedule 8 CCA Bridge Year'!O33)","v":0},null,null,0,0,0,0.05,0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C34), \"\", 'B8 Schedule 8 CCA Bridge Year'!C34)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D34), \"\", 'B8 Schedule 8 CCA Bridge Year'!D34)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O34), \"\", 'B8 Schedule 8 CCA Bridge Year'!O34)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L34","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C35), \"\", 'B8 Schedule 8 CCA Bridge Year'!C35)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D35), \"\", 'B8 Schedule 8 CCA Bridge Year'!D35)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O35), \"\", 'B8 Schedule 8 CCA Bridge Year'!O35)","v":0},null,null,{"$f":"MAX((SUM(F36:H36)),0)","v":0},0,{"$f":"+I36-J36","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L35","v":0},{"$f":"IF(+K36<0,+K36,+K36*L36)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C36), \"\", 'B8 Schedule 8 CCA Bridge Year'!C36)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D36), \"\", 'B8 Schedule 8 CCA Bridge Year'!D36)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O36), \"\", 'B8 Schedule 8 CCA Bridge Year'!O36)","v":0},null,null,{"$f":"MAX((SUM(F37:H37)),0)","v":0},0,{"$f":"+I37-J37","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L36","v":0},{"$f":"IF(+K37<0,+K37,+K37*L37)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C37), \"\", 'B8 Schedule 8 CCA Bridge Year'!C37)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D37), \"\", 'B8 Schedule 8 CCA Bridge Year'!D37)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O37), \"\", 'B8 Schedule 8 CCA Bridge Year'!O37)","v":0},null,null,{"$f":"MAX((SUM(F38:H38)),0)","v":0},0,{"$f":"+I38-J38","v":0},{"$f":"'B8 Schedule 8 CCA Bridge Year'!L37","v":0},{"$f":"IF(+K38<0,+K38,+K38*L38)","v":0},null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C38), \"\", 'B8 Schedule 8 CCA Bridge Year'!C38)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D38), \"\", 'B8 Schedule 8 CCA Bridge Year'!D38)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O38), \"\", 'B8 Schedule 8 CCA Bridge Year'!O38)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L38","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C39), \"\", 'B8 Schedule 8 CCA Bridge Year'!C39)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D39), \"\", 'B8 Schedule 8 CCA Bridge Year'!D39)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O39), \"\", 'B8 Schedule 8 CCA Bridge Year'!O39)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L39","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C40), \"\", 'B8 Schedule 8 CCA Bridge Year'!C40)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D40), \"\", 'B8 Schedule 8 CCA Bridge Year'!D40)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O40), \"\", 'B8 Schedule 8 CCA Bridge Year'!O40)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L40","v":0},0,null,0]
[null,null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!C41), \"\", 'B8 Schedule 8 CCA Bridge Year'!C41)","v":""},{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!D41), \"\", 'B8 Schedule 8 CCA Bridge Year'!D41)","v":""},null,{"$f":"IF(ISBLANK('B8 Schedule 8 CCA Bridge Year'!O41), \"\", 'B8 Schedule 8 CCA Bridge Year'!O41)","v":0},null,null,0,0,0,{"$f":"'B8 Schedule 8 CCA Bridge Year'!L41","v":0},0,null,0]
[null,null,null,"TOTAL",null,{"$f":"SUM(F11:F42)","v":4175713.0276000001},204680,0,4380393.0275999997,102340,4278053.0275999997,null,{"$f":"SUM(M11:M42)","v":304192.700732},"T1",{"$f":"SUM(O11:O42)","v":4076200.3268680004}]
[]
[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."]

{"sheet":"T10 Schedule 10 CEC Test Year","index":21,"n_rows":39,"n_cols":12,"rows_kept":39,"cut":false,"hidden":true,"merged":[[28,2,28,5],[28,6,28,7],[29,2,29,5],[30,6,30,7],[19,2,19,5],[19,6,19,7],[21,6,21,7],[25,2,25,5],[25,6,26,7],[26,2,26,5],[15,9,16,9],[16,2,16,5],[17,2,17,5],[13,2,13,5],[13,6,13,7],[15,2,15,5],[15,6,16,7],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[15,8,16,8],[6,2,6,5],[9,2,9,5],[9,6,9,7],[11,2,11,5],[11,6,11,7]]}
[]
[]
[]
[]
[null,null,"Schedule 10 CEC - Test Year"]
[]
[null,null,"Cumulative Eligible Capital",null,null,null,null,null,null,"B10",{"$f":"'B10 Schedule 10 CEC Bridge Year'!K40","v":31503.117599999998}]
[]
[null,null,"Additions"]
[null,null,"Cost of Eligible Capital Property Acquired during Test Year",null,null,null,0]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,"Subtotal",null,null,null,{"$f":"SUM(G10,G12)","v":0},null,"x 3/4 =",{"$f":"3/4*G14","v":0}]
[]
[null,null,"Non-taxable portion of a non-arm's length transferor's gain realized on the",null,null,null,0,null,"x 1/2 =",{"$f":"IF((G16*0.5)<0, 0, G16*0.5)","v":0}]
[null,null,"transfer of an ECP to the Corporation after Friday, December 20, 2002"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF((J14-J16)<0,0,J14-J16)","v":0},{"$f":"J18","v":0}]
[]
[null,null,"Amount transferred on amalgamation or wind-up of subsidiary",null,null,null,0,null,null,null,{"$f":"G20","v":0}]
[]
[null,null,null,null,null,"Subtotal",null,null,null,null,{"$f":"SUM(K7,K18,K20)","v":31503.117599999998}]
[]
[null,null,"Deductions"]
[]
[null,null,"Proceeds of sale (less outlays and expenses not otherwise deductible)",null,null,null,0]
[null,null,"from the disposition of all ECP during Test Year"]
[]
[null,null,"Other Adjustments",null,null,null,0]
[]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G29,G26)","v":0},null,"x 3/4 =",null,{"$f":"G31*3/4","v":0}]
[]
[]
[]
[null,null,"Cumulative Eligible Capital Balance",null,null,null,null,null,null,null,{"$f":"K22-K31","v":31503.117599999998}]
[]
[null,null,"Current Year Deduction (Carry Forward to Tab \"Test Year Taxable Income\")",null,null,null,null,null,{"$f":"K35","v":31503.117599999998},"x 7% =",{"$f":"I37*0.07","v":2205.2182320000002},"T1"]
[]
[null,null,"Cumulative Eligible Capital - Closing Balance",null,null,null,null,null,null,null,{"$f":"K35-K37","v":29297.899367999999}]

{"sheet":"T13 Sch 13 Reserve Test Year","index":22,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[13,4,13,13],[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,null,null,"Test Year Adjustments"]
[null,null,"Description","Working Paper Reference","Bridge Year","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance",null,"Additions","Disposals"," Balance for Test Year",null,"Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital Gains Reserves ss.40(1)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K13","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,null,{"$f":"G13+I13-J13","v":0},null,{"$f":"+K13-G13","v":0}]
[null,null,"Tax Reserves Not Deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)","B13",{"$f":"'B13 Sch 13 Tax Reserves Bridge'!K15","v":0},null,{"$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]