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{"sheet":"1. Info and Instructions","index":0,"n_rows":73,"n_cols":28,"rows_kept":73,"cut":false,"hidden":false,"merged":[[21,3,21,4],[17,3,17,4],[13,3,13,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Alectra Utilities Corporation-Brampton Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Alectra Utilities Corporation-Enersource Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Alectra Utilities Corporation-Horizon Utilities Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Alectra Utilities Corporation-PowerStream Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Alectra Utilities Corporation-Guelph Rate Zone"]
[null,null,null,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,"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,"Version",1,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,"Utility Name   ","InnPower Corporation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,null,"E.L.K. Energy Inc."]
[null,null,"Assigned EB Number","EB-2023-0033",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elexicon Energy Inc.-Whitby Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elexicon Energy Inc.-Veridian Rate Zone"]
[null,null,"Name and Title","Laura Hampton, Manager of Regulatory Affairs",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,null,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.-For Entegrus-Main Rate Zone"]
[null,null,"Phone Number","(249) 733-4190",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.-For Former St. Thomas Energy Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd."]
[null,null,"Email Address","laurah@innpower.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"EPCOR Electricity Distribution Ontario 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,"ERTH Power Corporation - ERTH Power Main Rate Zone"]
[null,null,"Date","2023-05-12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ERTH POWER CORPORATION – GODERICH RATE ZONE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,"Last COS Re-based Year",2017,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 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."]
["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,"Grimsby Power 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,"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 Co. 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,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc.-Former Haldimand County Hydro Inc. Service Area"]
[null,null,null,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.-Former Norfolk Power Distribution Inc. Service Area"]
[null,null,null,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.-Former Woodstock Hydro Services Inc. Service Area"]
[null,null,null,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 Communites 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,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd.-Parry Sound Service Area"]
[null,null,null,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,"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.-For Former Midland Power Utility Rate Zone"]
[null,null,null,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.-For Newmarket-Tay Power Main Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited - Espanola service territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited - North Bay service territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Incorporated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Synergy North Corporation-Kenora Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Synergy North Corporation-Thunder Bay Rate Zone "]
[null,null,null,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,"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,"Westario Power Inc."]

{"sheet":"Table of Contents","index":1,"n_rows":32,"n_cols":27,"rows_kept":32,"cut":false,"hidden":false,"merged":[[81,0,88,6],[0,2,0,4],[1,3,1,6],[3,3,3,4],[8,2,8,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2012]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[]
[]
[]
[null,null,null,"1. Info"]
[null,null,null,"S. Summary"]
[null,null,null,"A. Data Input Sheet"]
[null,null,null,"B. Tax Rates & Exemptions"]
[]
[]
[null,null,"Historical Year","H0 - PILs, Tax Provision Historical Year"]
[null,null,null,"H1 - Adj. Taxable Income Historical Year"]
[null,null,null,"H4 - Schedule 4 Loss Carry Forward Historical Year"]
[null,null,null,"H8 - Schedule 8 Historical"]
[null,null,null,"H13 - Schedule 13 Tax Reserves Historical"]
[]
[null,null,"Bridge Year","B0 - PILs,Tax Provision Bridge Year"]
[null,null,null,"B1 - Adj. Taxable Income Bridge Year"]
[null,null,null,"B4 - Schedule 4 Loss Carry Forward Bridge Year"]
[null,null,null,"B8 - Schedule 8 CCA Bridge Year"]
[null,null,null,"B13 - Schedule 13 Tax Reserves Bridge Year"]
[]
[null,null,"Test Year","T0 PILs, Tax Provision Test Year"]
[null,null,null,"T1 Taxable Income Test Year"]
[null,null,null,"T4 Schedule 4 Loss Carry Forward Test Year"]
[null,null,null,"T8 Schedule 8 CCA Test Year"]
[null,null,null,"T13 Schedule 13 Reserve Test Year"]

{"sheet":"S. Summary ","index":2,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[0,2,0,6],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,"No inputs required on this worksheet."]
[]
[null,null,null,"Inputs on Service Revenue Requirement Worksheet"]
[null,null,null,"The Service Revenue Requirement is in the 'Revenue Requirement Workform' - Tab 3."]
[]
[null,null,null,"Item",null,null,"Working Paper Reference"]
[]
[null,null,null,"Adjustments required to arrive at taxable income",null,null,"as below",{"$f":"+H25","v":-2172511.0367504251}]
[null,null,null,"Test Year - Payments in Lieu of Taxes (PILs)",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test'!J25","v":186131.80906477303}]
[null,null,null,"Test Year - Grossed-up PILs",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test'!J30","v":253240.5565507116}]
[null,null,null,"Effective Federal Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test'!G14","v":0.15000000000000002}]
[null,null,null,"Effective Ontario Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test'!G13","v":0.115}]
[]
[]
[]
[null,null,null,"Calculation of Adjustments required to arrive at Taxable Income"]
[null,null,null,"Regulatory Income (before income taxes)",null,null,"T1",{"$f":"'T1 Sch 1 Taxable Income Test'!F12","v":2874895.221900512}]
[null,null,null,"Taxable Income",null,null,"T1",{"$f":"'T1 Sch 1 Taxable Income Test'!F122","v":702384.18515008688}]
[null,null,null,"Difference ",null,null,"calculated",{"$f":"+H24-H23","v":-2172511.0367504251},"as above"]

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

{"sheet":"A. Data Input Sheet","index":4,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[25,2,25,4],[27,2,27,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[37,2,37,4],[40,2,40,4],[29,2,29,4],[31,2,31,4],[33,2,33,4],[35,2,35,4]]}
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Test Year","Bridge Year"]
[]
[null,null,"Rate Base",null,null,"S",76786731.354180336,69800449.869997784]
[]
[null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,0.04,"T",{"$f":"G9*E12","v":3071469.2541672136},"W = S * T"]
[null,null,"Deemed Long Term Debt %",null,0.56000000000000005,"U",{"$f":"G9*E13","v":43000569.558340989},"X = S * U"]
[null,null,"Deemed Equity %",null,0.4,"V",{"$f":"G9*E14","v":30714692.541672137},"Y = S * V"]
[]
[null,null,"Short Term Interest Rate",null,4.7899999999999998E-2,"Z",{"$f":"G12*E16","v":147123.37727460952},"AC = W * Z"]
[null,null,"Long Term Interest",null,3.7200501095639292E-2,"AA",{"$f":"G13*E17","v":1599642.7349681775},"AD = X * AA"]
[null,null,"Return on Equity (Regulatory Income)",null,9.3600000000000003E-2,"AB",{"$f":"G14*E18","v":2874895.221900512},"AE = Y * AB","T1"]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":4621661.3341432996},"AF = AC + AD + AE"]
[]
[]
[]
[]
[null,null,"Questions that must be answered",null,null,null,"Historical Year","Bridge Year","Test Year"]
[]
[null,null,"1.   Does the applicant have any Investment Tax Credits (ITC)?",null,null,null,"Yes","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,"Yes","Yes","Yes"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?",null,null,null,"No","No","No"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  ",null,null,null,"No","No","No"]
[]
[null,null,"7.   Did the applicant pay dividends?",null,null,null,"Yes","Yes","Yes"]
[null,null,"      If Yes, please describe the tax treatment in the manager's summary.  "]
[]
[null,null,"8.   Did the applicant elect to capitalize interest incurred on CWIP for tax purposes?",null,null,null,"No","No","No"]

{"sheet":"B. Tax Rates & Exemptions","index":5,"n_rows":39,"n_cols":11,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,2,0,3],[1,2,1,3],[2,2,2,3],[3,2,3,3]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective","Effective","Effective","Effective"]
[null,null,"As of MMM XX, 2019",null,"2016-01-01",{"$f":"DATE(YEAR(E11) + 1, MONTH(E11), DAY(E11))","v":"2017-01-01"},{"$f":"DATE(YEAR(F11) + 1, MONTH(F11), DAY(F11))","v":"2018-01-01"},"2019-01-01","2020-01-01","2021-01-01","2022-01-01"]
[]
[null,null,"Federal income tax"]
[null,null,"General Corporate Rate",null,0.38,0.38,0.38,0.38,0.38,0.38,0.38]
[null,null,"Federal Tax Abatement",null,-0.1,-0.1,-0.1,-0.1,-0.1,-0.1,-0.1]
[null,null,"  Adjusted Federal Rate",null,{"$f":"SUM(E14:E15)","v":0.28000000000000003},0.28000000000000003,0.28000000000000003,0.28000000000000003,0.28000000000000003,{"$f":"SUM(J14:J15)","v":0.28000000000000003},0.28000000000000003]
[]
[null,null,"Rate Reduction",null,-0.13,-0.13,-0.13,-0.13,-0.13,-0.13,-0.13]
[null,null,"Federal Income Tax",null,{"$f":"E16+E18","v":0.15000000000000002},0.15000000000000002,0.15000000000000002,0.15000000000000002,0.15000000000000002,{"$f":"J16+J18","v":0.15000000000000002},0.15000000000000002]
[]
[null,null,"Ontario Income Tax ",null,0.115,0.115,0.115,0.115,0.115,0.115,0.115]
[]
[null,null,"Combined Federal and Ontario ",null,{"$f":"E19+E21","v":0.26500000000000001},0.26500000000000001,0.26500000000000001,{"$f":"H19+H21","v":0.26500000000000001},0.26500000000000001,{"$f":"J19+J21","v":0.26500000000000001},0.26500000000000001]
[]
[null,null,"Federal & Ontario Small Business"]
[null,null,"Federal Small Business Limit",null,500000,500000,500000,500000,500000,500000,500000]
[null,null,"Ontario Small Business Limit",null,500000,500000,500000,500000,500000,500000,500000]
[]
[null,null,"Federal Small Business Rate",null,0.11,0.105,0.105,0.1,0.09,0.09,0.09]
[]
[null,null,"Ontario Small Business Rate",null,4.4999999999999998E-2,4.4999999999999998E-2,3.5000000000000003E-2,3.5000000000000003E-2,3.2000000000000001E-2,3.2000000000000001E-2,3.2000000000000001E-2]
[]
[]
[null,null,"Notes"]
[null,null,"1.  The Ontario Energy Board's proxy for taxable capital is rate base."]
[null,null,"2.  The appropriate Federal and Ontario small business rates are calculated in the Income/PILs Workform. The Federal and Ontario small business deduction:"]
[null,null,"     a. is applicable if taxable capital is below $10 million."]
[null,null,"     b. is phased out with taxable capital of more than $10 million. "]
[null,null,"     c. is completely eliminated when the taxable capital is $15 million or more. Effective for the 2022 taxation year, the Federal small business deduction is revised to be completely eliminated when the taxable capital is $50 million or more. "]

{"sheet":"H0 PILs,Tax Provision Hist","index":6,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[42,2,42,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[38,2,38,5],[7,2,7,5]]}
[]
[]
[]
[]
[]
[null,null,"PILs Tax Provision - Historical Year"]
[]
[null,null,"Note: Input the actual information from the tax returns for the historical year. ",null,null,null,null,null,"Wires Only"]
[]
[null,null,"Regulatory Taxable Income",null,null,null,null,"H1",{"$f":"'H1 Sch 1 Taxable Income Hist'!G115","v":808207.24000000209},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>'B. Tax Rates & Exemptions'!E27,'B. Tax Rates & Exemptions'!E27,0)","v":500000},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G13:G19)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,0.115,"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.15,"C"]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G23:G24)","v":0.26500000000000001},"D = B+C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I10*I25","v":214174.91860000056},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,0,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$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":214174.91860000056},"I = E - H"]

{"sheet":"H1 Sch 1 Taxable Income Hist","index":7,"n_rows":115,"n_cols":8,"rows_kept":115,"cut":false,"hidden":false,"merged":[[46,2,46,6],[107,2,107,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[12,2,12,6],[83,2,83,6],[70,2,70,6]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Adjusted Taxable Income - Historical Year"]
[]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","(A + 101 + 102)",2703000,null,{"$f":"+E12-F12","v":2703000}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,612.24,null,{"$f":"+E14-F14","v":612.24}]
[null,null,"Amortization of tangible assets",104,3584000,null,3584000]
[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,"Income inclusion under subparagraph 13(38)(d)(iii) from Schedule 10",108,null,null,0]
[null,null,"Loss in equity of subsidiaries and affiliates",110,null,null,0]
[null,null,"Loss on disposal of assets ",111,61000,null,61000]
[null,null,"Charitable donations and gifts from Schedule 2",112,1250,null,1250]
[null,null,"Taxable capital gains from Schedule 6",113,null,null,0]
[null,null,"Political contributions",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",121,2073,null,2073]
[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 the end of the year",126,{"$f":"'H13 Sch 13 Reserves Hist'!D51","v":142732},null,142732]
[null,null,"Soft costs on construction and renovation of buildings",127,null,null,0]
[null,null,"Capital items expensed",206,null,null,0]
[null,null,"Debt issue expense",208,null,null,0]
[null,null,"Development expenses claimed in current year",212,null,null,0]
[null,null,"Financing fees deducted in books",216,null,null,0]
[null,null,"Gain on settlement of debt",220,null,null,0]
[null,null,"Non-deductible advertising",226,null,null,0]
[null,null,"Non-deductible interest",227,null,null,0]
[null,null,"Non-deductible legal and accounting fees",228,null,null,0]
[null,null,"Recapture of SR&ED expenditures",231,18054,null,18054]
[null,null,"Share issue expense",235,null,null,0]
[null,null,"Write down of capital property",236,null,null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,null,null,0]
[null,null,"Other additions"]
[null,null,"Interest Expensed on Capital Leases",295,null,null,0]
[null,null,"Realized Income from Deferred Credit Accounts",295,null,null,0]
[null,null,"Pensions",295,null,null,0]
[null,null,"Non-deductible penalties",295,null,null,0]
[null,null,"Customer Deposits (ITA 20(1)(a))",295,7676000,null,7676000]
[null,null,null,295,null,null,{"$f":"+E53-F53","v":0}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,9002299,null,9002299]
[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,"Amortization expensed in Distribution expenses",null,213148,null,213148]
[null,null,"Amortization expensed of Capital Lease",null,30000,null,30000]
[null,null,"Tax component of OCI",null,11709,null,11709]
[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,{"$f":"SUM(E13:E68)","v":20742877.240000002},{"$f":"SUM(F13:F68)","v":0},{"$f":"SUM(G13:G68)","v":20742877.240000002}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,null,{"$f":"+E72-F72","v":0}]
[null,null,"Non-taxable dividends under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,4661942,null,4661942]
[null,null,"Terminal loss from Schedule 8",404,null,null,0]
[null,null,"Allowable business investment loss",406,null,null,0]
[null,null,"Deferred and prepaid expenses",409,null,null,0]
[null,null,"Scientific research expenses claimed in year",411,null,null,0]
[null,null,"Tax reserves claimed in current year",413,null,null,0]
[null,null,"Reserves from financial statements - balance at beginning of year",414,162065,null,162065]
[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"]
[null,null,"Interest capitalized for accounting deducted for tax",395,null,null,0]
[null,null,"Capital Lease Payments",395,26000,null,26000]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395,null,null,0]
[null,null,"Customer Deposits (ITA 20(1)(m))",395,7676000,null,7676000]
[null,null,null,395,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,8996458,null,8996458]
[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,1115205,null,1115205]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Deductions",null,{"$f":"SUM(E72:E104)","v":22637670},{"$f":"SUM(F72:F104)","v":0},{"$f":"SUM(G72:G104)","v":22637670}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E69-E105","v":808207.24000000209},{"$f":"+F12+F69-F105","v":0},{"$f":"+G12+G69-G105","v":808207.24000000209}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$f":"+E109-F109","v":0}]
[null,null,"Taxable dividends received under section 112 or 113",320,null,null,{"$f":"+E110-F110","v":0}]
[null,null,"Non-capital losses of previous tax years from Schedule 4",331,null,null,{"$f":"+E111-F111","v":0}]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,null,null,{"$f":"+E112-F112","v":0}]
[null,null,"Limited partnership losses of previous tax years from Schedule 4",335,null,null,{"$f":"+E113-F113","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E107-SUM(E109:E113)","v":808207.24000000209},{"$f":"+F107-SUM(F109:F113)","v":0},{"$f":"+G107-SUM(G109:G113)","v":808207.24000000209},"H0"]

{"sheet":"H4 Sch 4 Loss Cfwd Hist","index":8,"n_rows":17,"n_cols":9,"rows_kept":17,"cut":false,"hidden":false,"merged":[[15,2,15,4],[16,2,16,4],[12,2,12,4],[13,2,13,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 4 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 CCA Hist","index":9,"n_rows":45,"n_cols":8,"rows_kept":45,"cut":false,"hidden":false,"merged":[[46,2,46,6],[9,2,9,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
[null,null,"Schedule 8 - Historical Year"]
[]
[]
[]
[]
[null,null,"Class","Class Description","UCC End of Year Historical per tax returns","Less: Non-Distribution Portion","UCC Regulated Historical Year","Working Paper Reference"]
[null,null,1,"Buildings, Distribution System (acq'd post 1987)",18024111,null,{"$f":"+E12-F12","v":18024111},"B8"]
[null,null,"1b","Non-Residential Buildings [Reg. 1100(1)(a.1) election]",401430.54642799997,null,{"$f":"+E13-F13","v":401430.54642799997},"B8"]
[null,null,2,"Distribution System (acq'd pre 1988)",null,null,{"$f":"+E14-F14","v":0},"B8"]
[null,null,3,"Buildings (acq'd pre 1988)",null,null,0,"B8"]
[null,null,6,"Certain Buildings; Fences",null,null,{"$f":"+E16-F16","v":0},"B8"]
[null,null,8,"General Office Equipment, Furniture, Fixtures",813973,null,813973,"B8"]
[null,null,10,"Motor Vehicles, Fleet",138096,null,138096,"B8"]
[null,null,10.1,"Certain Automobiles",null,null,0,"B8"]
[null,null,12,"Computer Application Software (Non-Systems)",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,"Limited Period Patents, Franchises, Concessions or Licences",null,null,0,"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd pre 2017)",141321,null,{"$f":"+E26-F26","v":141321},"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd post 2016)",null,null,{"$f":"+E27-F27","v":0},"B8"]
[null,null,17,"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage",null,null,0,"B8"]
[null,null,42,"Fibre Optic Cable",null,null,{"$f":"+E29-F29","v":0},"B8"]
[null,null,43.1,"Certain Clean Energy/Energy-Efficient Generation Equipment",null,null,0,"B8"]
[null,null,43.2,"Certain Clean Energy/Energy-Efficient Generation Equipment",null,null,0,"B8"]
[null,null,45,"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)",8,null,8,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0,"B8"]
[null,null,47,"Distribution System (acq'd post Feb 22/05)",30034027,null,30034027,"B8"]
[null,null,50,"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)",38300,null,38300,"B8"]
[null,null,95,"CWIP",0,null,0,"B8"]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,"SUB-TOTAL - UCC",{"$f":"SUM(E12:E44)","v":49591266.546427995},{"$f":"SUM(F12:F44)","v":0},{"$f":"SUM(G12:G44)","v":49591266.546427995}]

{"sheet":"H13 Sch 13 Reserves Hist","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 undelivered goods and services not rendered 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",142732,null,142732,"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 ",{"$f":"SUM(D30:D50)","v":142732},{"$f":"SUM(E30:E50)","v":0},{"$f":"SUM(F30:F50)","v":142732}]

{"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",{"$f":"'B1 Sch 1 Taxable Income Bridge'!F111","v":5633300.4150008857},"A"]
[]
[null,null,null,"Tax Rate","Small Business Rate (If Applicable)","Taxes Payable","Effective Tax Rate"]
[null,null,"Ontario (Max 11.5%)",0.115,{"$f":"IF('A. Data Input Sheet'!H9<=10000000, ontario_SB, IF('A. Data Input Sheet'!H9>=15000000, ontariotax, IF(AND('A. Data Input Sheet'!H9>10000000, 'A. Data Input Sheet'!H9<15000000), ontario_SB+ ('A. Data Input Sheet'!H9 - 10000000)*(ontariotax - ontario_SB)/(15000000-10000000))))","v":0.115},{"$f":"IF(J10<500000,J10,500000)*E13+IF(J10>500000,J10-500000,0)*D13","v":647829.54772510193},{"$f":"IF(F13=0,0,+F13/J10)","v":0.11500000000000002},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$f":"IF('A. Data Input Sheet'!H9<=10000000, Fed_SB_Bridge, IF('A. Data Input Sheet'!H9>=50000000, FedTax, IF(AND('A. Data Input Sheet'!H9>10000000, 'A. Data Input Sheet'!H9<50000000), Fed_SB_Bridge+ ('A. Data Input Sheet'!H9 - 10000000)*(FedTax -Fed_SB_Bridge)/(50000000-10000000))))","v":0.15000000000000002},{"$f":"E14*IF(J10<500000,J10,500000)+IF(J10>500000,J10-500000,0)*D14","v":844995.06225013279},{"$f":"IF(F14=0,0,+F14/J10)","v":0.15},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G13:G14)","v":0.26500000000000001},"D = B + C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"IF(J10*J16<0,0,J10*J16)","v":1492824.6099752348},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$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":1492824.6099752348},"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 Sch 1 Taxable Income Bridge","index":12,"n_rows":111,"n_cols":6,"rows_kept":111,"cut":false,"hidden":false,"merged":[[67,2,67,5],[44,2,44,5],[109,2,109,5],[8,2,8,5],[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9],[9,2,9,5]]}
[]
[]
[]
[]
[null,"Adjusted Taxable Income - Bridge Year"]
[]
[null,null,null,"T2S1 line #","Working Paper Reference","Total for Regulated Utility"]
[null,null,"Income before PILs/Taxes","(A + 101 + 102)",null,3558240.25]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets",104,null,4464726.0599999996]
[null,null,"Amortization of intangible assets",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,"B8",{"$f":"'B8 Sch 8 CCA Bridge'!S43","v":0}]
[null,null,"Income inclusion under subparagraph 13(38)(d)(iii)",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations and gifts from Schedule 2",112]
[null,null,"Taxable capital gains",113]
[null,null,"Political contributions",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,null,5505]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves deducted in prior year",125,"B13",{"$f":"'B13 Sch 13 Reserves Bridge'!G22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,"B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K43","v":186918}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",295]
[null,null,"Realized Income from Deferred Credit Accounts",295]
[null,null,"Pensions",295]
[null,null,"Non-deductible penalties",295]
[null,null,"Customer Deposits (ITA 20(1)(a))",295,null,{"$f":"'H1 Sch 1 Taxable Income Hist'!E88","v":7676000}]
[null,null,null,295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,65088472.829999998]
[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,"Amortization expensed in Distribution expenses",null,null,110901.43]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F10:F66)","v":77532523.320000008}]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Dividends not taxable under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,"B8",{"$f":"'B8 Sch 8 CCA Bridge'!U43","v":5237705.9349991195}]
[null,null,"Terminal loss from Schedule 8",404,"B8",{"$f":"'B8 Sch 8 CCA Bridge'!T43","v":0}]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411]
[null,null,"Tax reserves claimed in current year",413,"B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"B13",{"$f":"'B13 Sch 13 Reserves Bridge'!G43","v":142732}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions"]
[null,null,"Interest capitalized for accounting deducted for tax",395]
[null,null,"Capital Lease Payments",395,null,124909.44]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395]
[null,null,"Customer Deposits (ITA 20(1)(m))",395,null,3040000]
[null,null,null,395]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,65088472.829999998]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,1823642.95]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F69:F101)","v":75457463.154999122}]
[]
[null,null,"Net Income for Tax Purposes",null,"calculated",{"$f":"+F8+F67-F102","v":5633300.4150008857}]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of previous tax years from Schedule 4",331,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G13*-1","v":0}]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G20*-1","v":0}]
[null,null,"Limited partnership losses of previous tax years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,"calculated",{"$f":"SUM(F104:F109)","v":5633300.4150008857}]

{"sheet":"B4 Sch 4 Loss Cfwd Bridge","index":13,"n_rows":23,"n_cols":8,"rows_kept":23,"cut":false,"hidden":false,"merged":[[21,2,21,4],[14,2,14,4],[20,2,20,4],[18,2,18,4],[0,2,0,4],[13,2,13,4],[17,2,17,4],[10,2,10,4],[11,2,11,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[11,9,11,11],[13,9,13,11]]}
[]
[]
[]
[]
[]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Schedule 4 Loss Carry Forward - Bridge Year"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 Loss Cfwd Hist'!H14","v":0}]
[null,null,"Amount to be used in Bridge Year ",null,null,"B1",{"$f":"IF('B1 Sch 1 Taxable Income Bridge'!F104<0,0,IF('B1 Sch 1 Taxable Income Bridge'!F104>G12,G12,'B1 Sch 1 Taxable Income Bridge'!F104))","v":0}]
[null,null,"Loss Carry Forward Generated in Bridge Year (if any)",null,null,"B1",{"$f":"IF('B1 Sch 1 Taxable Income Bridge'!F104<0, 'B1 Sch 1 Taxable Income Bridge'!F104*-1, 0)","v":0}]
[null,null,"Other Adjustments"]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G12-G13+G14+G15","v":0},"T4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 Loss Cfwd Hist'!H17","v":0}]
[null,null,"Amount to be used in Bridge Year "]
[null,null,"Loss Carry Forward Generated in Bridge Year (if any)",null,null,"B1"]
[null,null,"Other Adjustments"]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G19-G20+G21+G22","v":0},"T4"]

{"sheet":"B8 Sch 8 CCA Bridge","index":14,"n_rows":46,"n_cols":24,"rows_kept":46,"cut":false,"hidden":false,"merged":[[47,2,47,23],[48,2,48,23],[44,1,44,23],[45,1,45,23],[0,1,0,4],[1,1,1,16],[2,1,2,16],[3,1,3,16],[46,2,46,23]]}
[]
[]
[]
[]
[]
[]
[null,"Schedule 8 CCA - Bridge Year"]
[]
[null,"(1)\nClass","Class Description","Working Paper Reference","(2)\nUndepreciated capital\ncost (UCC) at the\nbeginning of the bridge year","(3)\nCost of acquisitions during\nthe year (new property must\nbe available for use, except CWIP)","(4)\nCost of acquisitions from column 3 that are accelerated investment incentive property (AIIP)","(5)\nAdjustments and transfers (enter amounts that will reduce the UCC as negatives)","(6)\nAmount from column 5 that is assistance received or receivable during the year for a property, subsequent to its disposition","(7)\nAmount from column 5 that is repaid during the year for a property, subsequent to its disposition","(8)\nProceeds of dispositions","(9)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 8)","(10)\nProceeds of disposition available to reduce the UCC of AIIP (column 8 plus column 6 minus column 3 plus column 4 minus column 7) (if negative, enter \"0\")","(11)\nNet capital cost additions of AIIP acquired during the year (column 4 minus column 10) (if negative, enter \"0\")","Relevant factor","(12)\nUCC adjustment for AIIP acquired during the year (column 11 multiplied by the relevant factor)","(13)\nUCC adjustment for non-AIIP acquired during the year (0.5 multiplied by the result of column 3 minus column 4 minus column 6 plus column 7 minus column 8) (if negative, enter \"0\")","(14)\nCCA Rate %","(15)\nRecapture of CCA","(16)\nTerminal Loss","(17)\nCCA (for declining balance method, the result of column 9 plus column 12 minus column 13, multiplied by column 14)",null,"(18)\nUCC at the end of the bridge year (column 9 minus column 17)","Working Paper Reference"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C12), \"\", 'H8 Sch 8 CCA Hist'!C12)","v":1},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D12), \"\", 'H8 Sch 8 CCA Hist'!D12)","v":"Buildings, Distribution System (acq'd post 1987)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E12),0, 'H8 Sch 8 CCA Hist'!G12)","v":18024111},null,null,null,null,null,null,{"$f":"IFERROR(E10+F10+H10-K10,0)","v":18024111},{"$f":"IF((K10+I10-F10+G10-J10)<0,0,(K10+I10-F10+G10-J10))","v":0},{"$f":"IF((G10-M10)<0,0,(G10-M10))","v":0},0.5,{"$f":"N10*O10","v":0},{"$f":"IF((0.5*(F10-G10-I10+J10-K10))<0,0,(0.5*(F10-G10-I10+J10-K10)))","v":0},0.04,null,null,{"$f":"IF(OR(L10<0,T10>0),0,(L10+P10-Q10)*R10)","v":720964.44000000006},null,{"$f":"IF(L10<0,0,L10-T10-U10)","v":17303146.559999999},"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C13), \"\", 'H8 Sch 8 CCA Hist'!C13)","v":"1b"},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D13), \"\", 'H8 Sch 8 CCA Hist'!D13)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E13),0, 'H8 Sch 8 CCA Hist'!G13)","v":401430.54642799997},75000,75000,null,null,null,null,{"$f":"IFERROR(E11+F11+H11-K11,\"\")","v":476430.54642799997},{"$f":"IF((K11+I11-F11+G11-J11)<0,0,(K11+I11-F11+G11-J11))","v":0},{"$f":"IF((G11-M11)<0,0,(G11-M11))","v":75000},0.5,{"$f":"N11*O11","v":37500},{"$f":"IF((0.5*(F11-G11-I11+J11-K11))<0,0,(0.5*(F11-G11-I11+J11-K11)))","v":0},0.06,null,null,{"$f":"IF(OR(L11<0,T11>0),0,(L11+P11-Q11)*R11)","v":30835.832785679999},null,{"$f":"IF(L11<0,0,L11-T11-U11)","v":445594.71364231996},"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C14), \"\", 'H8 Sch 8 CCA Hist'!C14)","v":2},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D14), \"\", 'H8 Sch 8 CCA Hist'!D14)","v":"Distribution System (acq'd pre 1988)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E14),0, 'H8 Sch 8 CCA Hist'!G14)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,0.06,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C15), \"\", 'H8 Sch 8 CCA Hist'!C15)","v":3},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D15), \"\", 'H8 Sch 8 CCA Hist'!D15)","v":"Buildings (acq'd pre 1988)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E15),0, 'H8 Sch 8 CCA Hist'!G15)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,0.05,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C16), \"\", 'H8 Sch 8 CCA Hist'!C16)","v":6},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D16), \"\", 'H8 Sch 8 CCA Hist'!D16)","v":"Certain Buildings; Fences"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E16),0, 'H8 Sch 8 CCA Hist'!G16)","v":0},null,null,null,null,null,null,0,0,0,0.5,0,0,0.1,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C17), \"\", 'H8 Sch 8 CCA Hist'!C17)","v":8},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D17), \"\", 'H8 Sch 8 CCA Hist'!D17)","v":"General Office Equipment, Furniture, Fixtures"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E17),0, 'H8 Sch 8 CCA Hist'!G17)","v":813973},198390,198390,null,null,null,null,1012363,0,198390,0.5,99195,0,0.2,null,null,222311.6,null,790051.4,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C18), \"\", 'H8 Sch 8 CCA Hist'!C18)","v":10},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D18), \"\", 'H8 Sch 8 CCA Hist'!D18)","v":"Motor Vehicles, Fleet"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E18),0, 'H8 Sch 8 CCA Hist'!G18)","v":138096},475690,475690,null,null,null,null,613786,0,475690,0.5,237845,0,0.3,null,null,255489.3,null,358296.7,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C19), \"\", 'H8 Sch 8 CCA Hist'!C19)","v":10.1},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D19), \"\", 'H8 Sch 8 CCA Hist'!D19)","v":"Certain Automobiles"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E19),0, 'H8 Sch 8 CCA Hist'!G19)","v":0},null,null,null,null,null,null,0,0,0,0.5,0,0,0.3,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C20), \"\", 'H8 Sch 8 CCA Hist'!C20)","v":12},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D20), \"\", 'H8 Sch 8 CCA Hist'!D20)","v":"Computer Application Software (Non-Systems)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E20),0, 'H8 Sch 8 CCA Hist'!G20)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,1,null,null,0,null,0,"T8"]
[null,"13 1",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D21), \"\", 'H8 Sch 8 CCA Hist'!D21)","v":"Lease # 1"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E21),0, 'H8 Sch 8 CCA Hist'!G21)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0,"T8"]
[null,"13 2",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D22), \"\", 'H8 Sch 8 CCA Hist'!D22)","v":"Lease # 2"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E22),0, 'H8 Sch 8 CCA Hist'!G22)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0,"T8"]
[null,"13 3",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D23), \"\", 'H8 Sch 8 CCA Hist'!D23)","v":"Lease # 3"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E23),0, 'H8 Sch 8 CCA Hist'!G23)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0,"T8"]
[null,"13 4",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D24), \"\", 'H8 Sch 8 CCA Hist'!D24)","v":"Lease # 4"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E24),0, 'H8 Sch 8 CCA Hist'!G24)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C25), \"\", 'H8 Sch 8 CCA Hist'!C25)","v":14},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D25), \"\", 'H8 Sch 8 CCA Hist'!D25)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E25),0, 'H8 Sch 8 CCA Hist'!G25)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0,"T8"]
[null,14.1,"Eligible Capital Property (acq'd pre Jan 1, 2017)","H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E26),0, 'H8 Sch 8 CCA Hist'!G26)","v":141321},null,null,null,null,null,null,141321,0,0,null,0,0,7.0000000000000007E-2,null,null,{"$f":"IF(OR(L24<0,T24>0),0,(L24+P24-Q24)*R24)","v":9892.4700000000012},null,131428.53,"T8"]
[null,14.1,"Eligible Capital Property (acq'd post Jan 1, 2017)","H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E27),0, 'H8 Sch 8 CCA Hist'!G27)","v":0},null,null,null,null,null,null,0,0,0,0.5,0,0,0.05,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C28), \"\", 'H8 Sch 8 CCA Hist'!C28)","v":17},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D28), \"\", 'H8 Sch 8 CCA Hist'!D28)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E28),0, 'H8 Sch 8 CCA Hist'!G28)","v":0},null,null,null,null,null,null,0,0,0,0.5,0,0,0.08,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C29), \"\", 'H8 Sch 8 CCA Hist'!C29)","v":42},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D29), \"\", 'H8 Sch 8 CCA Hist'!D29)","v":"Fibre Optic Cable"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E29),0, 'H8 Sch 8 CCA Hist'!G29)","v":0},null,null,null,null,null,null,0,0,0,0.5,0,0,0.12,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C30), \"\", 'H8 Sch 8 CCA Hist'!C30)","v":43.1},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D30), \"\", 'H8 Sch 8 CCA Hist'!D30)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E30),0, 'H8 Sch 8 CCA Hist'!G30)","v":0},null,null,null,null,null,null,0,0,0,{"$f":"(2+(1/3))","v":2.3333333333333335},0,0,0.3,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C31), \"\", 'H8 Sch 8 CCA Hist'!C31)","v":43.2},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D31), \"\", 'H8 Sch 8 CCA Hist'!D31)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E31),0, 'H8 Sch 8 CCA Hist'!G31)","v":0},null,null,null,null,null,null,0,0,0,1,0,0,0.5,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C32), \"\", 'H8 Sch 8 CCA Hist'!C32)","v":45},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D32), \"\", 'H8 Sch 8 CCA Hist'!D32)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E32),0, 'H8 Sch 8 CCA Hist'!G32)","v":8},null,null,null,null,null,null,8,0,0,null,0,0,0.45,null,null,3.6,null,4.4000000000000004,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C33), \"\", 'H8 Sch 8 CCA Hist'!C33)","v":46},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D33), \"\", 'H8 Sch 8 CCA Hist'!D33)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E33),0, 'H8 Sch 8 CCA Hist'!G33)","v":0},null,null,null,null,null,null,0,0,0,0.5,0,0,0.3,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C34), \"\", 'H8 Sch 8 CCA Hist'!C34)","v":47},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D34), \"\", 'H8 Sch 8 CCA Hist'!D34)","v":"Distribution System (acq'd post Feb 22/05)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E34),0, 'H8 Sch 8 CCA Hist'!G34)","v":30034027},10329616.935112,{"$f":"F32","v":10329616.935112},null,null,null,null,40363643.935112,0,10329616.935112,0.5,5164808.4675559998,0,0.08,null,null,3642276.1922134398,null,36721367.742898561,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C35), \"\", 'H8 Sch 8 CCA Hist'!C35)","v":50},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D35), \"\", 'H8 Sch 8 CCA Hist'!D35)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E35),0, 'H8 Sch 8 CCA Hist'!G35)","v":38300},405900,{"$f":"F33","v":405900},null,null,null,null,444200,0,405900,0.5,202950,0,0.55000000000000004,null,null,355932.5,null,88267.5,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C36), \"\", 'H8 Sch 8 CCA Hist'!C36)","v":95},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D36), \"\", 'H8 Sch 8 CCA Hist'!D36)","v":"CWIP"},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E36),0, 'H8 Sch 8 CCA Hist'!G36)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0,null,null,0,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C37), \"\", 'H8 Sch 8 CCA Hist'!C37)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D37), \"\", 'H8 Sch 8 CCA Hist'!D37)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E37),0, 'H8 Sch 8 CCA Hist'!G37)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C38), \"\", 'H8 Sch 8 CCA Hist'!C38)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D38), \"\", 'H8 Sch 8 CCA Hist'!D38)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E38),0, 'H8 Sch 8 CCA Hist'!G38)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C39), \"\", 'H8 Sch 8 CCA Hist'!C39)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D39), \"\", 'H8 Sch 8 CCA Hist'!D39)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E39),0, 'H8 Sch 8 CCA Hist'!G39)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C40), \"\", 'H8 Sch 8 CCA Hist'!C40)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D40), \"\", 'H8 Sch 8 CCA Hist'!D40)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E40),0, 'H8 Sch 8 CCA Hist'!G40)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C41), \"\", 'H8 Sch 8 CCA Hist'!C41)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D41), \"\", 'H8 Sch 8 CCA Hist'!D41)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E41),0, 'H8 Sch 8 CCA Hist'!G41)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C42), \"\", 'H8 Sch 8 CCA Hist'!C42)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D42), \"\", 'H8 Sch 8 CCA Hist'!D42)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E42),0, 'H8 Sch 8 CCA Hist'!G42)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C43), \"\", 'H8 Sch 8 CCA Hist'!C43)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D43), \"\", 'H8 Sch 8 CCA Hist'!D43)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E43),0, 'H8 Sch 8 CCA Hist'!G43)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!C44), \"\", 'H8 Sch 8 CCA Hist'!C44)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!D44), \"\", 'H8 Sch 8 CCA Hist'!D44)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E44),0, 'H8 Sch 8 CCA Hist'!G44)","v":0},null,null,null,null,null,null,{"$f":"IFERROR(E42+F42+H42-K42,\"\")","v":0},0,0,null,0,0,null,null,null,null,null,0,"T8"]
[null,null,"TOTALS",null,{"$f":"SUM(E10:E42)","v":49591266.546427995},{"$f":"SUM(F10:F42)","v":11484596.935112},{"$f":"SUM(G10:G42)","v":11484596.935112},0,0,0,0,{"$f":"SUM(L10:L42)","v":61075863.481539994},{"$f":"SUM(M10:M42)","v":0},{"$f":"SUM(N10:N42)","v":11484596.935112},null,5742298.4675559998,0,null,{"$f":"SUM(S10:S42)","v":0},{"$f":"SUM(T10:T42)","v":0},{"$f":"SUM(U10:U42)","v":5237705.9349991195},"B1",{"$f":"SUM(W10:W42)","v":55838157.546540879}]
[]
[null,"For additional details and guidance on calculating amounts in Schedule 8, refer to the notes to the Canada Revenue Agency published Schedule 8 - Capital Cost Allowance (CCA) (2018 and later tax years):"]
[null,"https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t2sch8/t2sch8-19e.pdf"]

{"sheet":"B13 Sch 13 Reserves Bridge","index":15,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[23,2,23,13],[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10],[13,2,13,13]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Bridge Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,null,null,"Bridge Year Adjustments"]
[null,null,"Description","Reference","Historical Utility Only","Eliminate Amounts Not Relevant for Bridge Year","Adjusted Utility Balance",null,"Additions","Disposals"," Balance for Bridge Year",null,"Change During the Year","Disallowed Expenses"]
[]
[null,null,"Capital gains reserves ss.40(1)","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F15","v":0},null,{"$f":"SUM(E13:F13)","v":0},null,null,null,{"$f":"G13+I13-J13","v":0},"T13",{"$f":"+K13-G13","v":0}]
[null,null,"Tax Reserves Not Deducted for Accounting Purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F17","v":0},null,{"$f":"SUM(E15:F15)","v":0},null,null,null,{"$f":"G15+I15-J15","v":0},"T13",{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F18","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F19","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Debt & share issue expenses ss. 20(1)(e)","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F20","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other tax reserves","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F21","v":0},null,0,null,null,null,0,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Reserves Hist'!F25","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'H13 Sch 13 Reserves Hist'!F26","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":0},0,0,"B1",0,0,0,"B1",0,0]
[null,null,null,null,0]
[null,null,"Financial statement reserves (not deductible for tax purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F30","v":0},null,{"$f":"SUM(E25:F25)","v":0},null,null,null,{"$f":"G25+I25-J25","v":0},"T13",{"$f":"+K25-G25","v":0}]
[null,null,"General Reserve for Bad Debts","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F31","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Employee Future Benefits:","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F32","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Medical and Life Insurance","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F33","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Short & Long-term Disability","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F34","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Accumulated Sick Leave","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F35","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Termination Cost","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F36","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Other Post-Employment Benefits","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F37","v":142732},null,142732,null,44186,null,186918,"T13",44186]
[null,null,"Provision for Environmental Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F38","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Restructuring Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F39","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Contingent Litigation Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F40","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Self-Insurance Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F41","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other Contingent Liabilities","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F42","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)","H13",{"$f":"'H13 Sch 13 Reserves Hist'!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",{"$f":"'H13 Sch 13 Reserves Hist'!F44","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F45","v":0},null,0,null,null,null,0,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Reserves Hist'!F49","v":0},null,{"$f":"SUM(E41:F41)","v":0},null,null,null,0,null,{"$f":"+K41-G41","v":0}]
[null,null,null,null,{"$f":"'H13 Sch 13 Reserves Hist'!F50","v":0},null,{"$f":"SUM(E42:F42)","v":0},null,null,null,0,null,{"$f":"+K42-G42","v":0}]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":142732},{"$f":"SUM(F25:F42)","v":0},142732,"B1",44186,0,186918,"B1",44186,0]
[null,null,null,null,0]

{"sheet":"T0 PILs,Tax Provision Test","index":16,"n_rows":44,"n_cols":21,"rows_kept":44,"cut":false,"hidden":false,"merged":[[33,2,33,6],[0,2,0,7],[1,2,1,12],[2,2,2,12],[3,2,3,12]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rate Base","Federal Tax Rate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T3+100000","v":10100000},0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T4+100000","v":10200000},0.11]
[null,"PILs Tax Provision - Test Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10300000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10400000,0.11]
[null,null,null,null,null,null,null,null,null,"Wires Only",null,null,null,null,null,null,null,null,null,10500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10600000,0.11]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,"T1",{"$f":"'T1 Sch 1 Taxable Income Test'!F122","v":702384.18515008688},"A",null,null,null,null,null,null,null,null,10700000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10800000,0.11]
[null,null,null,"Tax Rate","Small Business Rate (If Applicable)","Taxes Payable","Effective Tax Rate"]
[null,null,"Ontario (Max 11.5%)",0.115,{"$f":"IF(ratebase<=10000000, ontario_SB, IF(ratebase>=15000000, ontariotax, IF(AND(ratebase>10000000, ratebase<15000000), ontario_SB+ (ratebase - 10000000)*(ontariotax - ontario_SB)/(15000000-10000000))))","v":0.115},{"$f":"IF(J10<500000,J10,500000)*E13+IF(J10>500000,J10-500000,0)*D13","v":80774.181292259993},{"$f":"IF(F13=0,0,+F13/J10)","v":0.115},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$f":"IF(ratebase<=10000000, Fed_SB_Test, IF(ratebase>=50000000, FedTax, IF(AND(ratebase>10000000, ratebase<50000000), Fed_SB_Test+ (ratebase - 10000000)*(FedTax -Fed_SB_Test)/(50000000-10000000))))","v":0.15000000000000002},{"$f":"E14*IF(J10<500000,J10,500000)+IF(J10>500000,J10-500000,0)*D14","v":105357.62777251305},{"$f":"IF(F14=0,0,+F14/J10)","v":0.15000000000000002},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G13:G14)","v":0.26500000000000001},"D = B + C",null,null,null,null,null,null,null,null,{"$f":"#REF!+100000","v":{"$error":"#REF!"}},{"$f":"#REF!+0.112%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U16+0.112%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"J10*J16","v":186131.80906477303},"E = A * D",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U19+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,null,"F",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U20+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,null,"G",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U21+0.102%","v":{"$error":"#REF!"}}]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$f":"SUM(J21:J22)","v":0},"H = F + G",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U22+0.102%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U23+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,null,{"$f":"IF(J19-J23<0,0,J19-J23)","v":186131.80906477303},"I = E - H","S. Summary",null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U24+0.096%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U25+0.096%","v":{"$error":"#REF!"}}]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,null,{"$f":"(1-J16)","v":0.73499999999999999},"J = 1-D",{"$f":"J25/H27-J25","v":67108.747485938569},"K = I/J-I",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U26+0.096%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U27+0.096%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U28+0.096%","v":{"$error":"#REF!"}}]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,null,{"$f":"J25+J27","v":253240.5565507116},"L = K + I","S. Summary",null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U29+0.088%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U30+0.088%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U31+0.088%","v":{"$error":"#REF!"}}]
[null,null,"Note:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U32+0.088%","v":{"$error":"#REF!"}}]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U33+0.088%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U34+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U35+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U36+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U37+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U38+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U39+0.076%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U40+0.076%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U41+0.076%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U42+0.076%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},0.15]

{"sheet":"T1 Sch 1 Taxable Income Test","index":17,"n_rows":122,"n_cols":7,"rows_kept":122,"cut":false,"hidden":false,"merged":[[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Taxable Income - Test Year"]
[null,null,null,null,"Working Paper Reference","Test Year                         Taxable Income"]
[null,null,"Net Income Before Taxes",null,"A.",{"$f":"'A. Data Input Sheet'!G18","v":2874895.221900512}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,null,5076455.3899999997]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,"T8",{"$f":"'T8 Sch 8 CCA Test'!S43","v":0}]
[null,null,"Income inclusion under subparagraph 13(38)(d)(iii) from Schedule 10",108]
[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,5515]
[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",{"$f":"'T13 Sch 13 Reserves Test'!G22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,"T13",{"$f":"'T13 Sch 13 Reserves Test'!K43","v":186918}]
[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",295]
[null,null,"Realized Income from Deferred Credit Accounts",295]
[null,null,"Pensions",295]
[null,null,"Non-deductible penalties",295]
[null,null,"Customer Deposits (ITA 20(1)(a))",295,null,{"$f":"'B1 Sch 1 Taxable Income Bridge'!F85","v":3040000}]
[null,null,null,295]
[null,null,null,295]
[null,null,null,295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,24260348.239999998]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received"]
[null,null,"Amortization expensed in Distribution expenses",null,null,110901.43]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F16:F73)","v":32680138.059999999}]
[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",{"$f":"'T8 Sch 8 CCA Test'!U43","v":4994314.3267504247}]
[null,null,"Terminal loss from Schedule 8",404,"T8",{"$f":"'T8 Sch 8 CCA Test'!T43","v":0}]
[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",{"$f":"'T13 Sch 13 Reserves Test'!K22","v":0}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"T13",{"$f":"'T13 Sch 13 Reserves Test'!G43","v":186918}]
[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"]
[null,null,"Interest capitalized for accounting deducted for tax",395]
[null,null,"Capital Lease Payments",395,null,117136.38]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395]
[null,null,"Customer Deposits (ITA 20(1)(m))",395,null,3040000]
[null,null,null,395]
[null,null,null,395]
[null,null,null,395]
[null,null,null,395]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,24260348.239999998]
[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,2253932.15]
[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",{"$f":"SUM(F76:F111)","v":34852649.096750423}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,"calculated",{"$f":"SUM(F12,F74)-F112","v":702384.18515008688}]
[]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of previous tax years from Schedule 4",331,"T4",{"$f":"'T4 Sch 4 Loss Cfwd Test'!I15","v":0}]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,"T4",{"$f":"'T4 Sch 4 Loss Cfwd Test'!I25","v":0}]
[null,null,"Limited partnership losses of previous tax years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,"calculated",{"$f":"IF(F114<0,F114,F114-SUM(F116:F121))","v":702384.18515008688},"T0"]

{"sheet":"T4 Sch 4 Loss Cfwd Test","index":18,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[26,2,26,4],[24,2,24,4],[25,2,25,4],[11,2,11,4],[0,2,0,4],[1,2,1,9],[2,2,2,9],[3,2,3,9],[10,2,10,4],[15,2,15,4],[20,2,20,4],[21,2,21,4],[14,2,14,4],[16,2,16,4]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 4 Loss Carry Forward - Test Year"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,"Working Paper Reference","Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year Carried Forward",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G16","v":0},null,{"$f":"G12-H12","v":0}]
[null,null,"Amount to be used in Test Year and Price Cap Years",null,null,"T1",{"$f":"IF('T1 Sch 1 Taxable Income Test'!F114<0,0,IF('T1 Sch 1 Taxable Income Test'!F114>G12,G12,'T1 Sch 1 Taxable Income Test'!F114))","v":0},null,{"$f":"G13-H13","v":0}]
[null,null,"Number of years loss until next cost of service (i.e. years the loss is to be spread over)"]
[null,null,"Amount to be used in Test Year ",null,null,"calculated",{"$f":"IF(ISERROR(G13/G14),G13,G13/G14)","v":0},null,{"$f":"G15-H15","v":0}]
[null,null,"Loss Carry Forward Generated in Test Year (if any)",null,null,"T1",{"$f":"IF('T1 Sch 1 Taxable Income Test'!F114<0,'T1 Sch 1 Taxable Income Test'!F114*-1,0)","v":0},null,{"$f":"G16-H16","v":0}]
[null,null,"Other Adjustments",null,null,null,null,null,{"$f":"G17-H17","v":0}]
[null,null,"Balance available for use in Future Years",null,null,"calculated",{"$f":"G12-G13+G16+G17","v":0},null,{"$f":"G18-H18","v":0}]
[]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual/Estimated Bridge Year Carried Forward",null,null,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge'!G23","v":0},null,{"$f":"G22-H22","v":0}]
[null,null,"Amount to be used in Test Year and Price Cap Years",null,null,null,null,null,{"$f":"G23-H23","v":0}]
[null,null,"Number of years loss until next cost of service (i.e. years the loss is to be spread over)"]
[null,null,"Amount to be used in Test Year ",null,null,"T1",{"$f":"IF(ISERROR(G23/G24),G23,G23/G24)","v":0},null,{"$f":"G25-H25","v":0}]
[null,null,"Loss Carry Forward Generated in Test Year (if any)",null,null,null,null,null,{"$f":"G26-H26","v":0}]
[null,null,"Other Adjustments",null,null,null,null,null,{"$f":"G27-H27","v":0}]
[null,null,"Balance available for use in Future Years",null,null,null,{"$f":"G22-G23+G26+G27","v":0},null,{"$f":"G28-H28","v":0}]

{"sheet":"T8 Sch 8 CCA Test","index":19,"n_rows":46,"n_cols":23,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,1,0,4],[44,1,44,30],[45,1,45,30],[1,1,1,16],[2,1,2,16],[3,1,3,16]]}
[]
[]
[]
[]
[]
[]
[null,"Schedule 8 CCA - Test Year"]
[]
[null,"(1)\nClass","Class Description","Working Paper Reference","(2)\nUndepreciated capital\ncost (UCC) at the\nbeginning of the test year","(3)\nCost of acquisitions during\nthe year (new property must\nbe available for use, except CWIP)","(4)\nCost of acquisitions from column 3 that are accelerated investment incentive property (AIIP)","(5)\nAdjustments and transfers (enter amounts that will reduce the UCC as negatives)","(6)\nAmount from column 5 that is assistance received or receivable during the year for a property, subsequent to its disposition","(7)\nAmount from column 5 that is repaid during the year for a property, subsequent to its disposition","(8)\nProceeds of dispositions","(9)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 8)","(10)\nProceeds of disposition available to reduce the UCC of AIIP (column 8 plus column 6 minus column 3 plus column 4 minus column 7) (if negative, enter \"0\")","(11)\nNet capital cost additions of AIIP acquired during the year (column 4 minus column 10) (if negative, enter \"0\")","Relevant factor","(12)\nUCC adjustment for AIIP acquired during the year (column 11 multiplied by the relevant factor)","(13)\nUCC adjustment for non-AIIP acquired during the year (0.5 multiplied by the result of column 3 minus column 4 minus column 6 plus column 7 minus column 8) (if negative, enter \"0\")","(14)\nCCA Rate %","(15)\nRecapture of CCA","(16)\nTerminal Loss","(17)\nCCA (for declining balance method, the result of column 9 plus column 12 minus column 13, multiplied by column 14)",null,"(18)\nUCC at the end of the test year (column 9 minus column 17)"]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B10), \"\", 'B8 Sch 8 CCA Bridge'!B10)","v":1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C10), \"\", 'B8 Sch 8 CCA Bridge'!C10)","v":"Buildings, Distribution System (acq'd post 1987)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W10), \"\", 'B8 Sch 8 CCA Bridge'!W10)","v":17303146.559999999},null,null,null,null,null,null,{"$f":"IFERROR(E10+F10+H10-K10,0)","v":17303146.559999999},{"$f":"IF((K10+I10-F10+G10-J10)<0,0,(K10+I10-F10+G10-J10))","v":0},{"$f":"IF((G10-M10)<0,0,(G10-M10))","v":0},0,{"$f":"N10*O10","v":0},{"$f":"IF((0.5*(F10-G10-I10+J10-K10))<0,0,(0.5*(F10-G10-I10+J10-K10)))","v":0},0.04,null,null,{"$f":"IF(OR(L10<0,T10>0),0,(L10+P10-Q10)*R10)","v":692125.86239999998},null,{"$f":"IF(L10<0,0,L10-T10-U10)","v":16611020.6976}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B11), \"\", 'B8 Sch 8 CCA Bridge'!B11)","v":"1b"},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C11), \"\", 'B8 Sch 8 CCA Bridge'!C11)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W11), \"\", 'B8 Sch 8 CCA Bridge'!W11)","v":445594.71364231996},75000,75000,null,null,null,null,{"$f":"IFERROR(E11+F11+H11-K11,\"\")","v":520594.71364231996},{"$f":"IF((K11+I11-F11+G11-J11)<0,0,(K11+I11-F11+G11-J11))","v":0},{"$f":"IF((G11-M11)<0,0,(G11-M11))","v":75000},0,{"$f":"N11*O11","v":0},{"$f":"IF((0.5*(F11-G11-I11+J11-K11))<0,0,(0.5*(F11-G11-I11+J11-K11)))","v":0},0.06,null,null,{"$f":"IF(OR(L11<0,T11>0),0,(L11+P11-Q11)*R11)","v":31235.682818539197},null,{"$f":"IF(L11<0,0,L11-T11-U11)","v":489359.03082378075}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B12), \"\", 'B8 Sch 8 CCA Bridge'!B12)","v":2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C12), \"\", 'B8 Sch 8 CCA Bridge'!C12)","v":"Distribution System (acq'd pre 1988)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W12), \"\", 'B8 Sch 8 CCA Bridge'!W12)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.06,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B13), \"\", 'B8 Sch 8 CCA Bridge'!B13)","v":3},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C13), \"\", 'B8 Sch 8 CCA Bridge'!C13)","v":"Buildings (acq'd pre 1988)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W13), \"\", 'B8 Sch 8 CCA Bridge'!W13)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.05,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B14), \"\", 'B8 Sch 8 CCA Bridge'!B14)","v":6},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C14), \"\", 'B8 Sch 8 CCA Bridge'!C14)","v":"Certain Buildings; Fences"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W14), \"\", 'B8 Sch 8 CCA Bridge'!W14)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.1,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B15), \"\", 'B8 Sch 8 CCA Bridge'!B15)","v":8},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C15), \"\", 'B8 Sch 8 CCA Bridge'!C15)","v":"General Office Equipment, Furniture, Fixtures"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W15), \"\", 'B8 Sch 8 CCA Bridge'!W15)","v":790051.4},117688,117688,null,null,null,null,907739.4,0,117688,0,0,0,0.2,null,null,181547.88,null,726191.52]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B16), \"\", 'B8 Sch 8 CCA Bridge'!B16)","v":10},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C16), \"\", 'B8 Sch 8 CCA Bridge'!C16)","v":"Motor Vehicles, Fleet"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W16), \"\", 'B8 Sch 8 CCA Bridge'!W16)","v":358296.7},470000,470000,null,null,null,null,828296.7,0,470000,0,0,0,0.3,null,null,248489.00999999998,null,579807.68999999994]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B17), \"\", 'B8 Sch 8 CCA Bridge'!B17)","v":10.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C17), \"\", 'B8 Sch 8 CCA Bridge'!C17)","v":"Certain Automobiles"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W17), \"\", 'B8 Sch 8 CCA Bridge'!W17)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.3,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B18), \"\", 'B8 Sch 8 CCA Bridge'!B18)","v":12},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C18), \"\", 'B8 Sch 8 CCA Bridge'!C18)","v":"Computer Application Software (Non-Systems)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W18), \"\", 'B8 Sch 8 CCA Bridge'!W18)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,1,null,null,0,null,0]
[null,"13 1",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C19), \"\", 'B8 Sch 8 CCA Bridge'!C19)","v":"Lease # 1"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W19), \"\", 'B8 Sch 8 CCA Bridge'!W19)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0]
[null,"13 2",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C20), \"\", 'B8 Sch 8 CCA Bridge'!C20)","v":"Lease # 2"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W20), \"\", 'B8 Sch 8 CCA Bridge'!W20)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0]
[null,"13 3",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C21), \"\", 'B8 Sch 8 CCA Bridge'!C21)","v":"Lease # 3"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W21), \"\", 'B8 Sch 8 CCA Bridge'!W21)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0]
[null,"13 4",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C22), \"\", 'B8 Sch 8 CCA Bridge'!C22)","v":"Lease # 4"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W22), \"\", 'B8 Sch 8 CCA Bridge'!W22)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B23), \"\", 'B8 Sch 8 CCA Bridge'!B23)","v":14},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C23), \"\", 'B8 Sch 8 CCA Bridge'!C23)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W23), \"\", 'B8 Sch 8 CCA Bridge'!W23)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B24), \"\", 'B8 Sch 8 CCA Bridge'!B24)","v":14.1},"Eligible Capital Property (acq'd pre Jan 1, 2017)","B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W24), \"\", 'B8 Sch 8 CCA Bridge'!W24)","v":131428.53},null,null,null,null,null,null,131428.53,0,0,0,0,0,7.0000000000000007E-2,null,null,{"$f":"IF(OR(L24<0,T24>0),0,(L24+P24-Q24)*R24)","v":9199.9971000000005},null,122228.53289999999]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B25), \"\", 'B8 Sch 8 CCA Bridge'!B25)","v":14.1},"Eligible Capital Property (acq'd post Jan 1, 2017)","B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W25), \"\", 'B8 Sch 8 CCA Bridge'!W25)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.05,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B26), \"\", 'B8 Sch 8 CCA Bridge'!B26)","v":17},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C26), \"\", 'B8 Sch 8 CCA Bridge'!C26)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W26), \"\", 'B8 Sch 8 CCA Bridge'!W26)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.08,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B27), \"\", 'B8 Sch 8 CCA Bridge'!B27)","v":42},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C27), \"\", 'B8 Sch 8 CCA Bridge'!C27)","v":"Fibre Optic Cable"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W27), \"\", 'B8 Sch 8 CCA Bridge'!W27)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.12,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B28), \"\", 'B8 Sch 8 CCA Bridge'!B28)","v":43.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C28), \"\", 'B8 Sch 8 CCA Bridge'!C28)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W28), \"\", 'B8 Sch 8 CCA Bridge'!W28)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.3,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B29), \"\", 'B8 Sch 8 CCA Bridge'!B29)","v":43.2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C29), \"\", 'B8 Sch 8 CCA Bridge'!C29)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W29), \"\", 'B8 Sch 8 CCA Bridge'!W29)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.5,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B30), \"\", 'B8 Sch 8 CCA Bridge'!B30)","v":45},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C30), \"\", 'B8 Sch 8 CCA Bridge'!C30)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W30), \"\", 'B8 Sch 8 CCA Bridge'!W30)","v":4.4000000000000004},null,null,null,null,null,null,4.4000000000000004,0,0,0,0,0,0.45,null,null,1.9800000000000002,null,2.42]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B31), \"\", 'B8 Sch 8 CCA Bridge'!B31)","v":46},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C31), \"\", 'B8 Sch 8 CCA Bridge'!C31)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W31), \"\", 'B8 Sch 8 CCA Bridge'!W31)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,0.3,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B32), \"\", 'B8 Sch 8 CCA Bridge'!B32)","v":47},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C32), \"\", 'B8 Sch 8 CCA Bridge'!C32)","v":"Distribution System (acq'd post Feb 22/05)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W32), \"\", 'B8 Sch 8 CCA Bridge'!W32)","v":36721367.742898561},8098009,8098009,null,null,null,null,44819376.742898561,0,8098009,0,0,0,0.08,null,null,3585550.139431885,null,41233826.603466675]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B33), \"\", 'B8 Sch 8 CCA Bridge'!B33)","v":50},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C33), \"\", 'B8 Sch 8 CCA Bridge'!C33)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W33), \"\", 'B8 Sch 8 CCA Bridge'!W33)","v":88267.5},359303,359303,null,null,null,null,447570.5,0,359303,0,0,0,0.55000000000000004,null,null,246163.77500000002,null,201406.72499999998]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B34), \"\", 'B8 Sch 8 CCA Bridge'!B34)","v":95},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C34), \"\", 'B8 Sch 8 CCA Bridge'!C34)","v":"CWIP"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W34), \"\", 'B8 Sch 8 CCA Bridge'!W34)","v":0},0,null,null,null,null,null,0,0,0,0,0,0,0,null,null,0,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B35), \"\", 'B8 Sch 8 CCA Bridge'!B35)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C35), \"\", 'B8 Sch 8 CCA Bridge'!C35)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W35), \"\", 'B8 Sch 8 CCA Bridge'!W35)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B36), \"\", 'B8 Sch 8 CCA Bridge'!B36)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C36), \"\", 'B8 Sch 8 CCA Bridge'!C36)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W36), \"\", 'B8 Sch 8 CCA Bridge'!W36)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B37), \"\", 'B8 Sch 8 CCA Bridge'!B37)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C37), \"\", 'B8 Sch 8 CCA Bridge'!C37)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W37), \"\", 'B8 Sch 8 CCA Bridge'!W37)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B38), \"\", 'B8 Sch 8 CCA Bridge'!B38)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C38), \"\", 'B8 Sch 8 CCA Bridge'!C38)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W38), \"\", 'B8 Sch 8 CCA Bridge'!W38)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B39), \"\", 'B8 Sch 8 CCA Bridge'!B39)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C39), \"\", 'B8 Sch 8 CCA Bridge'!C39)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W39), \"\", 'B8 Sch 8 CCA Bridge'!W39)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B40), \"\", 'B8 Sch 8 CCA Bridge'!B40)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C40), \"\", 'B8 Sch 8 CCA Bridge'!C40)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W40), \"\", 'B8 Sch 8 CCA Bridge'!W40)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B41), \"\", 'B8 Sch 8 CCA Bridge'!B41)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C41), \"\", 'B8 Sch 8 CCA Bridge'!C41)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W41), \"\", 'B8 Sch 8 CCA Bridge'!W41)","v":0},null,null,null,null,null,null,0,0,0,null,0,0,null,null,null,null,null,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!B42), \"\", 'B8 Sch 8 CCA Bridge'!B42)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!C42), \"\", 'B8 Sch 8 CCA Bridge'!C42)","v":""},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge'!W42), \"\", 'B8 Sch 8 CCA Bridge'!W42)","v":0},null,null,null,null,null,null,{"$f":"IFERROR(E42+F42+H42-K42,\"\")","v":0},0,0,null,0,0,null,null,null,null,null,0]
[null,null,"TOTALS",null,{"$f":"SUM(E10:E42)","v":55838157.546540879},{"$f":"SUM(F10:F42)","v":9120000},{"$f":"SUM(G10:G42)","v":9120000},{"$f":"SUM(H10:H42)","v":0},{"$f":"SUM(I10:I42)","v":0},0,{"$f":"SUM(K10:K42)","v":0},{"$f":"SUM(L10:L42)","v":64958157.546540879},0,9120000,null,{"$f":"SUM(P10:P42)","v":0},0,null,{"$f":"SUM(S10:S42)","v":0},{"$f":"SUM(T10:T42)","v":0},{"$f":"SUM(U10:U42)","v":4994314.3267504247},"T1",{"$f":"SUM(W10:W42)","v":59963843.219790459}]
[]
[null,"For additional details and guidance on calculating amounts in Schedule 8, refer to the notes to the Canada Revenue Agency published Schedule 8 - Capital Cost Allowance (CCA) (2018 and later tax years):"]
[null,"https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t2sch8/t2sch8-19e.pdf"]

{"sheet":"T13 Sch 13 Reserves Test","index":20,"n_rows":44,"n_cols":14,"rows_kept":44,"cut":false,"hidden":false,"merged":[[13,4,13,13],[9,8,9,9],[1,2,1,10],[2,2,2,10],[3,2,3,10]]}
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year"]
[]
[null,null,"Continuity of Reserves"]
[null,null,null,null,null,null,null,null,"Test Year Adjustments"]
[null,null,"Description","Working Paper Reference","Bridge Year","Eliminate Amounts Not Relevant for Test 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",{"$f":"'B13 Sch 13 Reserves Bridge'!K13","v":0},null,{"$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",{"$f":"'B13 Sch 13 Reserves Bridge'!K15","v":0},null,{"$f":"SUM(E15:F15)","v":0},null,null,null,{"$f":"G15+I15-J15","v":0},null,{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K16","v":0},null,0,null,null,null,0,null,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K17","v":0},null,0,null,null,null,0,null,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K18","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other tax reserves","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K19","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge'!K20","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge'!K21","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":0},0,0,"T1",0,0,0,"T1",0,{"$f":"SUM(N15:N21)","v":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",{"$f":"'B13 Sch 13 Reserves Bridge'!K25","v":0},null,{"$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",{"$f":"'B13 Sch 13 Reserves Bridge'!K26","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Employee Future Benefits:","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K27","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Medical and Life Insurance","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K28","v":0},null,0,null,null,null,0,null,0]
[null,null,"-Short & Long-term Disability","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K29","v":0},null,0,null,null,null,0,null,0]
[null,null," -Accmulated Sick Leave","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K30","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Termination Cost","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K31","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Other Post-Employment Benefits","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K32","v":186918},null,186918,null,null,null,186918,null,0]
[null,null,"Provision for Environmental Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K33","v":0},null,0,null,null,null,0,null,0]
[null,null,"Restructuring Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K34","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Contingent Litigation Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K35","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Self-Insurance Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K36","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other Contingent Liabilities","B13",{"$f":"'B13 Sch 13 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",{"$f":"'B13 Sch 13 Reserves Bridge'!K38","v":0},null,0,null,null,null,0,null,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K39","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other","B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K40","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge'!K41","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge'!K42","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":186918},0,186918,"T1",0,0,186918,"T1",0,0]
[null,null,null,null,0]