{"text_format":"1","workbook":"xlsx","n_sheets":10,"sheets":["H0 PILs,Tax Provision Hist","H1 Sch 1 Taxable Income Hist","H4 Sch 4 Loss Cfwd Hist","H8 Sch 8 CCA Hist","H13 Sch 13 Reserves Hist","B0 PILs,Tax Provision Bridge","B1 Sch 1 Taxable Income Bridge","B4 Sch 4 Loss Cfwd Bridge","B8 Sch 8 CCA Bridge","B13 Sch 13 Reserves Bridge"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":3,"defined_names":52,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"H0 PILs,Tax Provision Hist","index":0,"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,"BELOW ARE FORECASTED AMOUNT. THIS SCHEDULE WILL BE UPDATED ONCE 2023 TAX RETURN IS FILED IN JUNE 2024."]
[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",{"$f":"'H1 Sch 1 Taxable Income Hist'!G115","v":17420762},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I10>#REF!,#REF!,0)","v":{"$error":"#REF!"}},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$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":4616501.9300000006},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,1503000,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,933000,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I30:I31)","v":2436000},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historical Year",null,null,null,null,null,{"$f":"IF(I28-I32<0,0,I28-I32)","v":2180501.9300000006},"I = E - H"]

{"sheet":"H1 Sch 1 Taxable Income Hist","index":1,"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,"BELOW ARE FORECASTED AMOUNTS.  THIS SCHEDULE WILL BE UPDATED ONCE 2023 TAX RETURN IS FILED IN JUNE 2024."]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","(A + 101 + 102)",166198562,-1514523,{"$f":"+E12-F12","v":167713085}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,null,{"$f":"+E14-F14","v":0}]
[null,null,"Amortization of tangible assets",104,263865704,3999922,259865782]
[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,null,null,0]
[null,null,"Charitable donations and gifts from Schedule 2",112,null,null,0]
[null,null,"Taxable capital gains from Schedule 6",113,6970233,null,6970233]
[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",120,547981,5008,542973]
[null,null,"Non-deductible meals and entertainment expense",121,132141,951,131190]
[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",126,256002254,1528000,254474254]
[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",216,1228537,null,1228537]
[null,null,"Gain on settlement of debt",220,null,null,0]
[null,null,"Non-deductible advertising",226,null,null,0]
[null,null,"Non-deductible interest",227,null,null,0]
[null,null,"Non-deductible legal and accounting fees",228,null,null,0]
[null,null,"Recapture of SR&ED expenditures",231,null,null,0]
[null,null,"Share issue expense",235,null,null,0]
[null,null,"Write down of capital property",236,null,null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,null,null,0]
[null,null,"Other additions"]
[null,null,"Interest Expensed on Capital Leases",295,3302,null,3302]
[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,"Other taxable amount",295,228,null,228]
[null,null,null,295,null,null,{"$f":"+E53-F53","v":0}]
[null,null,"ARO Accretion expense",null,6337,null,6337]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,96289047,null,96289047]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,15623625,10939172,4684453]
[null,null,"Prior Year Investment Tax Credits received",null,null,null,0]
[null,null,"Regulatory item adjustments",null,16137688,null,16137688]
[null,null,"Deferred CIR costs amortized for accounting",null,1633283,null,1633283]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Additions",null,{"$f":"SUM(E13:E68)","v":658440360},{"$f":"SUM(F13:F68)","v":16473053},{"$f":"SUM(G13:G68)","v":641967307}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,1703438,4741,{"$f":"+E72-F72","v":1698697}]
[null,null,"Non-taxable dividends under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,414421330,{"$f":"-6545+5318+149419","v":148192},414273138]
[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",414,235183558,1357000,233826558]
[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",395,47420,null,47420]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395,null,null,0]
[null,null,"Reversal of prior year accounting land write off recorded in OPEX, not taxable",395,454416,null,454416]
[null,null,"Other non taxable amount",395,40290,null,40290]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,134568,null,134568]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,{"$f":"+E55","v":96289047},null,96289047]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,null,null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,{"$f":"+E57","v":15623625},{"$f":"+F57","v":10939172},4684453]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,2566701,null,2566701]
[null,null,"Land Lease payment capitalized for accounting",null,89423,null,89423]
[null,null,"Other Post-Employment Benefits adjustment - change in balance with no Income Statement Impact",null,{"$f":"95000+710000+19024000","v":19829000},209000,19620000]
[null,null,"Other Post-Employment Benefits adjustment - current year capitalized portion with no Income Statement Impact",null,5928377,null,5928377]
[null,null,"Prior year Investment Tax Credits taxed in prior year",null,{"$f":"315279-53725+1187939+853704","v":2303197},null,2303197]
[null,null,"Amortization of contributed capital received recorded in other revenue",null,null,null,0]
[null,null,"Deferred CIR costs deductible for tax",null,2943592,null,2943592]
[null,null,"AFUDC income that is not taxable",null,7359753,null,7359753]
[null,null,"Reverse realized deferred revenue for the year, capitalized for tax in prior year",null,1251574,1251574,0]
[null,null,"Total Deductions",null,{"$f":"SUM(E72:E104)","v":806169309},{"$f":"SUM(F72:F104)","v":13909679},{"$f":"SUM(G72:G104)","v":792259630}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E12+E69-E105","v":18469613},{"$f":"+F12+F69-F105","v":1048851},{"$f":"+G12+G69-G105","v":17420762}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$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,{"$f":"+E107-SUM(E109:E113)","v":18469613},{"$f":"+F107-SUM(F109:F113)","v":1048851},{"$f":"+G107-SUM(G109:G113)","v":17420762},"H0"]

{"sheet":"H4 Sch 4 Loss Cfwd Hist","index":2,"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]]}
[]
[]
[]
[]
[]
[]
[null,null,"NO LOSS CARRYFORWARDS ARE FORECASTED.  THIS SCHEDULE WILL BE UPDATED ONCE 2023 TAX RETURN IS FILED IN JUNE 2024."]
[]
[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":3,"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,"BELOW ARE FORECASTED AMOUNTS. THIS SCHEDULE WILL BE UPDATED ONCE 2023 TAX RETURN IS FILED IN JUNE 2024."]
[]
[]
[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)",{"$f":"886420741+26550812","v":912971553},null,{"$f":"+E12-F12","v":912971553},"B8"]
[null,null,"1b","Non-Residential Buildings [Reg. 1100(1)(a.1) election]",null,null,{"$f":"+E13-F13","v":0},"B8"]
[null,null,2,"Distribution System (acq'd pre 1988)",166817528,null,{"$f":"+E14-F14","v":166817528},"B8"]
[null,null,3,"Buildings (acq'd pre 1988)",null,null,0,"B8"]
[null,null,6,"Certain Buildings; Fences",2111584,null,{"$f":"+E16-F16","v":2111584},"B8"]
[null,null,8,"General Office Equipment, Furniture, Fixtures",{"$f":"20612168-25719+258+0","v":20586707},-25719,20612426,"B8"]
[null,null,10,"Motor Vehicles, Fleet",{"$f":"6547767+9729","v":6557496},9729,6547767,"B8"]
[null,null,10.1,"Certain Automobiles",{"$f":"4285*8","v":34280},null,34280,"B8"]
[null,null,12,"Computer Application Software (Non-Systems)",14820,null,14820,"B8"]
[null,null,"13 1","Lease # 1",96922,null,96922,"B8"]
[null,null,"13 2","Lease # 2",10880,null,10880,"B8"]
[null,null,"13 3","Lease # 3",0,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)",{"$f":"31133391","v":31133391},null,{"$f":"+E26-F26","v":31133391},"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd post 2016)",143953241,null,{"$f":"+E27-F27","v":143953241},"B8"]
[null,null,17,"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage",20661670,null,20661670,"B8"]
[null,null,42,"Fibre Optic Cable",11656889,null,{"$f":"+E29-F29","v":11656889},"B8"]
[null,null,43.1,"Certain Clean Energy/Energy-Efficient Generation Equipment",8623,null,8623,"B8"]
[null,null,43.2,"Certain Clean Energy/Energy-Efficient Generation Equipment",51990,51990,0,"B8"]
[null,null,45,"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)",207,null,207,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",{"$f":"4615966-110","v":4615856},-110,4615966,"B8"]
[null,null,47,"Distribution System (acq'd post Feb 22/05)",{"$f":"3027465778+19779970+1634977+61163","v":3048941888},{"$f":"1634977+61163","v":1696140},3047245748,"B8"]
[null,null,50,"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)",{"$f":"4996766+1+5967","v":5002734},{"$f":"1+5967","v":5968},4996766,"B8"]
[null,null,95,"CWIP",{"$f":"481282199-170154","v":481112045},-170154,481282199,"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",{"$f":"SUM(E12:E44)","v":4856340304},{"$f":"SUM(F12:F44)","v":1567844},{"$f":"SUM(G12:G44)","v":4854772460}]

{"sheet":"H13 Sch 13 Reserves Hist","index":4,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":false,"merged":[[28,2,28,5],[3,2,3,8],[2,2,2,8],[1,2,1,8],[0,2,0,4],[15,2,15,5]]}
[]
[]
[]
[]
[]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical"]
[]
[null,null,"Continuity of Reserves"]
[null,null,"BELOW ARE FORECASTED AMOUNTS. THIS SCHEDULE WILL BE UPDATED ONCE 2023 TAX RETURN IS FILED IN JUNE 2024."]
[]
[null,null,"Description","Historical Balance as per tax returns","Non-Distribution Eliminations","Utility Only"]
[]
[null,null,"Capital gains reserves ss.40(1)",21240453,null,{"$f":"D15-E15","v":21240453},"B13"]
[null,null,"Tax reserves not deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",null,null,{"$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",3836254,null,3836254,"B13"]
[null,null,"- Other Post-Employment Benefits",{"$f":"250638000+1528000","v":252166000},1528000,250638000,"B13"]
[null,null,"Provision for Environmental Costs",null,null,0,"B13"]
[null,null,"Restructuring Costs",null,null,0,"B13"]
[null,null,"Accrued Contingent Litigation Costs",null,null,0,"B13"]
[null,null,"Accrued Self-Insurance Costs",null,null,0,"B13"]
[null,null,"Other Contingent Liabilities",null,null,0,"B13"]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",null,null,0,"B13"]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",null,null,0,"B13"]
[null,null,"Other",null,null,0,"B13"]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D30:D50)","v":256002254},{"$f":"SUM(E30:E50)","v":1528000},{"$f":"SUM(F30:F50)","v":254474254}]

{"sheet":"B0 PILs,Tax Provision Bridge","index":5,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":false,"merged":[[41,2,41,5],[0,2,0,6],[1,2,1,12],[2,2,2,12],[3,2,3,12],[37,2,37,5]]}
[]
[]
[]
[]
[]
[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",{"$f":"'B1 Sch 1 Taxable Income Bridge'!F111","v":29932090.264999986},"A","/C"]
[]
[null,null,null,"Tax Rate","Small Business Rate (If Applicable)","Taxes Payable","Effective Tax Rate"]
[null,null,"Ontario (Max 11.5%)",0.115,{"$f":"+D13","v":0.115},{"$f":"IF(J10<500000,J10,500000)*E13+IF(J10>500000,J10-500000,0)*D13","v":3442190.3804749986},{"$f":"IF(F13=0,0,+F13/J10)","v":0.115},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$f":"+D14","v":0.15},{"$f":"E14*IF(J10<500000,J10,500000)+IF(J10>500000,J10-500000,0)*D14","v":4489813.5397499977},{"$f":"IF(F14=0,0,+F14/J10)","v":0.15},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G13:G14)","v":0.26500000000000001},"D = B + C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"IF(J10*J16<0,0,J10*J16)","v":7932003.9202249963},"E = A * D","/C"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,1503000,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,933000,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$f":"SUM(J21:J22)","v":2436000},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Bridge Year",null,null,null,null,null,null,{"$f":"IF(J19-J23<0,0,J19-J23)","v":5496003.9202249963},"I = E - H","/C"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,null,{"$f":"(1-J16)","v":0.73499999999999999},"J = 1-D",{"$f":"J25/H27-J25","v":1981552.4338226179},"K = I/J-I","/C"]
[]
[]
[null,null,"Income Tax (grossed-up) before tax credits reclass to OM&A",null,null,null,null,null,null,{"$f":"J25+J27","v":7477556.3540476141},"L = K + I","/C"]
[null,null,"Tax credits reclass to OM&A",null,null,null,null,null,null,2457000,"M"]
[null,null,"Tax credits reclass to OM&A - gross up",null,null,null,null,{"$f":"(1-J16)","v":0.73499999999999999},"J = 1-D",{"$f":"J31/H32-J31","v":885857.14285714272},"N"]
[null,null,"Income Tax (grossed-up) after tax credits reclass to OM&A",null,null,null,null,null,null,{"$f":"+J30+J31+J32","v":10820413.496904757},"O = L + M + N","/C"]
[]
[]
[]
[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":6,"n_rows":111,"n_cols":7,"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,189393427,"/C"]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103]
[null,null,"Amortization of tangible assets",104,null,276564046,"/C"]
[null,null,"Amortization of intangible assets",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,"B8",{"$f":"'B8 Sch 8 CCA Bridge'!S43","v":0}]
[null,null,"Income inclusion under subparagraph 13(38)(d)(iii)",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111]
[null,null,"Charitable donations and gifts from Schedule 2",112]
[null,null,"Taxable capital gains",113]
[null,null,"Political contributions",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120,null,340000]
[null,null,"Non-deductible meals and entertainment expense",121,null,27000]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves deducted in prior year",125,"B13",{"$f":"'B13 Sch 13 Reserves Bridge'!G22","v":0}]
[null,null,"Reserves from financial statements- balance at end of year",126,"B13",{"$f":"'B13 Sch 13 Reserves Bridge'!K43","v":255780337},"/C"]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216,null,1263080]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",295,null,2371]
[null,null,"Realized Income from Deferred Credit Accounts",295]
[null,null,"Pensions",295]
[null,null,"Non-deductible penalties",295]
[null,null,null,295]
[null,null,null,295]
[null,null,"ARO Accretion expense",null,null,2119]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,204799734,"/C"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,3061822]
[null,null,"Prior Year Investment Tax Credits received",null,null,2436000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F10:F66)","v":744276509},"/C"]
[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",{"$f":"'B8 Sch 8 CCA Bridge'!U43","v":432103922.73500001},"/C"]
[null,null,"Terminal loss from Schedule 8",404,"B8",{"$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":254474254},"/C"]
[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,48449]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395]
[null,null,null,395]
[null,null,null,395]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,null,38656]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,{"$f":"+F53","v":204799734},"/C"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,{"$f":"+F55","v":3061822}]
[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,2318745]
[null,null,"Land Lease payment capitalized for accounting",null,null,89423]
[null,null,"Other Post-Employment Benefits adjustment - change in balance with no Income Statement Impact",null,null,358000]
[null,null,"Other Post-Employment Benefits adjustment - current year capitalized portion with no Income Statement Impact",null,null,6444840]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F69:F101)","v":903737845.73500001},"/C"]
[]
[null,null,"Net Income for Tax Purposes",null,"calculated",{"$f":"+F8+F67-F102","v":29932090.264999986},"/C"]
[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":29932090.264999986},"/C"]

{"sheet":"B4 Sch 4 Loss Cfwd Bridge","index":7,"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":8,"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,null,null,null,"/C","/C","/C",null,null,null,null,"/C",null,"/C",null,"/C","/C",null,null,null,"/C",null,"/C"]
[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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E12),0, 'H8 Sch 8 CCA Hist'!G12)","v":912971553},21580394,21565498,null,null,null,null,{"$f":"IFERROR(E10+F10+H10-K10,0)","v":934551947},{"$f":"IF((K10+I10-F10+G10-J10)<0,0,(K10+I10-F10+G10-J10))","v":0},{"$f":"IF((G10-M10)<0,0,(G10-M10))","v":21565498},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":7448},0.04,null,null,{"$f":"IF(OR(L10<0,T10>0),0,(L10+P10-Q10)*R10)","v":37381779.960000001},null,{"$f":"IF(L10<0,0,L10-T10-U10)","v":897170167.03999996},"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E13),0, 'H8 Sch 8 CCA Hist'!G13)","v":0},null,null,null,null,null,null,{"$f":"IFERROR(E11+F11+H11-K11,\"\")","v":0},{"$f":"IF((K11+I11-F11+G11-J11)<0,0,(K11+I11-F11+G11-J11))","v":0},{"$f":"IF((G11-M11)<0,0,(G11-M11))","v":0},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,{"$f":"IF(OR(L11<0,T11>0),0,(L11+P11-Q11)*R11)","v":0},null,{"$f":"IF(L11<0,0,L11-T11-U11)","v":0},"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E14),0, 'H8 Sch 8 CCA Hist'!G14)","v":166817528},null,null,null,null,null,null,166817528,0,0,null,0,0,0.06,null,null,10009051.68,null,156808476.31999999,"T8"]
[null,{"$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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E16),0, 'H8 Sch 8 CCA Hist'!G16)","v":2111584},null,null,null,null,null,null,2111584,0,0,0,0,0,0.1,null,null,211158.40000000002,null,1900425.6,"T8"]
[null,{"$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":20612426},6013641,5986797,null,null,null,null,26626067,0,5986797,0,0,13422,0.2,null,null,5322529,null,21303538,"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E18),0, 'H8 Sch 8 CCA Hist'!G18)","v":6547767},9281149,9281149,null,null,null,null,15828916,0,9281149,0,0,0,0.3,null,null,4748674.8,null,11080241.199999999,"T8"]
[null,{"$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":34280},null,null,null,null,null,null,34280,0,0,0,0,0,0.3,null,null,{"$f":"IF(OR(L17<0,T17>0),0,(L17+P17-Q17)*R17)+4","v":10288},null,23992,"T8"]
[null,{"$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":14820},64087066,64017547,null,null,null,null,64101886,0,64017547,0,0,34759.5,1,null,null,64067126.5,null,34759.5,"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":96922},null,null,null,null,null,null,96922,0,0,0,0,0,"NA",null,null,21209,null,75713,"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":10880},null,null,null,null,null,null,10880,0,0,0,0,0,"NA",null,null,7254,null,3626,"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},9017,9017,null,null,null,null,9017,0,9017,0,0,0,"NA",null,null,1803,null,7214,"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E25),0, 'H8 Sch 8 CCA Hist'!G25)","v":0},null,null,null,null,null,null,0,0,0,0,0,0,"NA",null,null,0,null,0,"T8"]
[null,14.1,"Eligible Capital Property (acq'd pre Jan 1, 2017)","H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E26),0, 'H8 Sch 8 CCA Hist'!G26)","v":31133391},null,null,null,null,null,null,31133391,0,0,null,0,0,7.0000000000000007E-2,null,null,{"$f":"IF(OR(L24<0,T24>0),0,(L24+P24-Q24)*R24)","v":2179337.37},null,28954053.629999999,"T8"]
[null,14.1,"Eligible Capital Property (acq'd post Jan 1, 2017)","H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E27),0, 'H8 Sch 8 CCA Hist'!G27)","v":143953241},4410803,4410803,null,null,null,null,148364044,0,4410803,0,0,0,0.05,null,null,7418202.2000000002,null,140945841.80000001,"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E28),0, 'H8 Sch 8 CCA Hist'!G28)","v":20661670},null,null,null,null,null,null,20661670,0,0,0,0,0,0.08,null,null,1652933.6,null,19008736.399999999,"T8"]
[null,{"$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":11656889},1488596,1483843,null,null,null,null,13145485,0,1483843,0,0,2376.5,0.12,null,null,1577173.02,null,11568311.98,"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E30),0, 'H8 Sch 8 CCA Hist'!G30)","v":8623},265309,265309,null,null,null,null,273932,0,265309,1.5,397963.5,0,0.3,null,null,{"$f":"IF(OR(L28<0,T28>0),0,(L28+P28-Q28)*R28)","v":201568.65},null,72363.350000000006,"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E31),0, 'H8 Sch 8 CCA Hist'!G31)","v":0},1024675,1024675,null,null,null,null,1024675,0,1024675,0.5,512337.5,0,0.5,null,null,768506.25,null,256168.75,"T8"]
[null,{"$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":207},null,null,null,null,null,null,207,0,0,null,0,0,0.45,null,null,93.15,null,113.85,"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E33),0, 'H8 Sch 8 CCA Hist'!G33)","v":4615966},35370,35370,null,null,null,null,4651336,0,35370,0,0,0,0.3,null,null,1395400.8,null,3255935.2,"T8"]
[null,{"$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":3047245748},478708479,477690162,null,null,null,null,3525954227,0,477690162,0,0,509158.5,0.08,null,null,282035605.48000002,null,3243918621.52,"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",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E35),0, 'H8 Sch 8 CCA Hist'!G35)","v":4996766},15161329,15143254,null,null,null,null,20158095,0,15143254,0,0,9037.5,0.55000000000000004,null,null,11081981.625,null,9076113.375,"T8"]
[null,{"$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":481282199},null,null,null,null,null,null,481282199,0,0,0,0,0,0,null,null,0,null,481282199,"T8"]
[null,54,"Zero-Emission Vehicles","H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist'!E37),0, 'H8 Sch 8 CCA Hist'!G37)","v":0},2682995,2682995,null,null,null,null,2682995,0,2682995,1.5,4024492.5,0,0.3,null,null,2012246.25,null,670748.75,"T8"]
[null,{"$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":4854772460},{"$f":"SUM(F10:F42)","v":604748823},{"$f":"SUM(G10:G42)","v":603596419},0,0,0,0,{"$f":"SUM(L10:L42)","v":5459521283},{"$f":"SUM(M10:M42)","v":0},{"$f":"SUM(N10:N42)","v":603596419},null,4934793.5,576202,null,{"$f":"SUM(S10:S42)","v":0},{"$f":"SUM(T10:T42)","v":0},{"$f":"SUM(U10:U42)","v":432103922.73500001},"B1",{"$f":"SUM(W10:W42)","v":5027417360.2650003}]
[]
[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":9,"n_rows":44,"n_cols":15,"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",{"$f":"'H13 Sch 13 Reserves Hist'!F15","v":21240453},null,{"$f":"SUM(E13:F13)","v":21240453},null,null,null,{"$f":"G13+I13-J13","v":21240453},"T13",{"$f":"+K13-G13","v":0},null,"/C"]
[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",{"$f":"'H13 Sch 13 Reserves Hist'!F36","v":3836254},null,3836254,null,null,641917,3194337,"T13",-641917,null,"/C"]
[null,null,"- Other Post-Employment Benefits","H13",{"$f":"'H13 Sch 13 Reserves Hist'!F37","v":250638000},null,250638000,null,{"$f":"232739000-230791000","v":1948000},null,252586000,"T13",1948000,null,"/C"]
[null,null,"Provision for Environmental Costs","H13",{"$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":254474254},{"$f":"SUM(F25:F42)","v":0},254474254,"B1",1948000,641917,255780337,"B1",1306083,0]
[null,null,null,null,0]