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{"sheet":"1. Info and Instructions","index":0,"n_rows":71,"n_cols":28,"rows_kept":71,"cut":false,"hidden":false,"merged":[[21,3,21,4],[17,3,17,4],[13,3,13,4],[10,0,10,6]]}
[null,null,null,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,"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."]
["Modified PILS TAX MODEL \nfor 2026 – 2030 Test Years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd."]
["Original Submission",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,"Chapleau Public Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,"Utility Name   ","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,"E.L.K. Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Elexicon Energy Inc.-Whitby Rate Zone"]
[null,null,"Assigned EB Number","EB-2024-0115",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enova Power Corp.-Kitchener-Wilmot Hydro Rate Zone"]
[null,null,"Name and Title","April Barrie, Director, 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,"Enova Power Corp.-Waterloo North 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,"Entegrus Powerlines Inc.-For Entegrus-Main Rate Zone"]
[null,null,"Phone Number","613-738-5499",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","RegulatoryAffairs@hydroottawa.com",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","2026-05-13",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",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,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,"GrandBridge Energy Inc.-Brantford Power Rate Zone "]
["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,"GrandBridge Energy Inc.-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,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power 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 Orillia Power Distribution Corporation 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 Peterborough 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 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,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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"]
[null,null,null,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,"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,"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,"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."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2012]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
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["Modified PILS TAX MODEL \nfor 2026 – 2030 Test Years"]
[]
[]
[null,null,null,"1. Info and Instructions"]
[null,null,null,"S. Summary"]
[null,null,null,"A. Data Input Sheet 26-30"]
[null,null,null,"B. Tax Rates & Exemptions"]
[]
[]
[null,null,"Historical Year 2023 ","H0 PILs,Tax Provision Hist 23"]
[null,null,null,"H1 Sch 1 Taxable Income Hist 23"]
[null,null,null,"H4 Sch 4 Loss Cfwd Hist 23"]
[null,null,null,"H8 Sch 8 CCA Hist 23"]
[null,null,null,"H13 Sch 13 Reserves Hist 23"]
[]
[null,null,"Historical Year 2024","A0 PILs,Tax Provision Hist 24"]
[null,null,null,"A1 Taxable Income Hist 24"]
[null,null,null,"A4 Sch 4 Loss Hist 24"]
[null,null,null,"A8 Sch 8 CCA Hist 24"]
[null,null,null,"A13 Sch 13 Reserves Hist 24"]
[]
[null,null,"Bridge Year 2025","B0 PILs,Tax Provision Bridge 25"]
[null,null,null,"B1 Taxable Income Bridge 25"]
[null,null,null,"B4 Sch 4 Loss Cfwd Bridge 25"]
[null,null,null,"B8 Sch 8 CCA Bridge 25"]
[null,null,null,"B13 Sch 13 Reserves Bridge 25"]
[]
[null,null,"Test Year 2026","T0 PILs,Tax Provision Test 26"]
[null,null,null,"T1 Sch 1 Taxable Income Test 26"]
[null,null,null,"T4 Sch 4 Loss Cfwd Test 26"]
[null,null,null,"T8 Sch 8 CCA Test 26"]
[null,null,null,"T13 Sch 13 Reserves Test 26"]
[]
[]
[null,null,"Test Year 2027 - 2030","C1 PIL Tax Provision Test 27-30"]
[null,null,null,"C2 Sch 8 CCA Test 27"]
[null,null,null,"C3 Sch 8 CCA Test 28"]
[null,null,null,"C4 Sch 8 CCA Test 29"]
[null,null,null,"C5 Sch 8 CCA Test 30"]

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[]
[]
[]
[]
[]
["Modified PILS TAX MODEL \nfor 2026 – 2030 Test Years"]
[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",2026,null,2027,null,2028,null,2029,null,2030]
[]
[null,null,null,"Adjustments required to arrive at taxable income",null,null,"as below",{"$f":"+H25","v":-33498574.570017718},"as below",{"$f":"J25","v":-44790390.612147599},"as below",{"$f":"L25","v":-32943338.382632747},"as below",-34967926.173803374,"as below",-31470994.463970006]
[null,null,null,"Test Year - Payments in Lieu of Taxes (PILs)",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test 26'!J26","v":5632505.969501107},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!F136","v":4139983.5199708873},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!G136","v":9055061.6091031246},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!H136","v":9854762.4784699064},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!I136","v":11723881.579411151}]
[null,null,null,"Test Year - Grossed-up PILs",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test 26'!J31","v":7663273.4278926626},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!F140","v":5632630.6394161731},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!G140","v":12319811.713065475},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!H140","v":13407840.106761778},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!I140","v":15950859.291715851}]
[null,null,null,"Effective Federal Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test 26'!G15","v":0.15},"C1",0.15,"C1",0.15,"C1",0.15,"C1",0.15]
[null,null,null,"Effective Ontario Tax Rate",null,null,"T0",{"$f":"+'T0 PILs,Tax Provision Test 26'!G14","v":0.115},"C1",0.115,"C1",0.115,"C1",0.115,"C1",0.115]
[]
[]
[]
[null,null,null,"Calculation of Adjustments required to arrive at Taxable Income"]
[null,null,null,"Regulatory Income (before income taxes)",null,null,"T1",{"$f":"'T1 Sch 1 Taxable Income Test 26'!F12","v":55187276.341720007},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!F13","v":60884668.046000004},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!G13","v":67547344.454720005},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!H13","v":72551935.526519999},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!I13","v":76108283.442880005}]
[null,null,null,"Taxable Income",null,null,"T1",{"$f":"'T1 Sch 1 Taxable Income Test 26'!F122","v":21688701.77170229},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!F123","v":16094277.433852404},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!G123","v":34604006.072087258},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!H123","v":37584009.352716625},"C1",{"$f":"'C1 PIL Tax Provision Test 27-30'!I123","v":44637288.978909999}]
[null,null,null,"Difference ",null,null,"calculated",{"$f":"+H24-H23","v":-33498574.570017718},null,{"$f":"+J24-J23","v":-44790390.612147599},null,-32943338.382632747,null,-34967926.173803374,null,-31470994.463970006]

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[]
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["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
["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","NA"]
[6,"A discussion is included in the application as to when the loss carry-forwards, if any, will be fully utilized","NA"]
[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 26-30","index":4,"n_rows":41,"n_cols":29,"rows_kept":41,"cut":false,"hidden":false,"merged":[[37,2,37,4],[40,2,40,4],[29,2,29,4],[31,2,31,4],[33,2,33,4],[35,2,35,4],[5,0,5,7],[25,2,25,4],[27,2,27,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8]]}
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[null,null,null,null,null,null,"Test Year","Bridge Year","Historical Year",null,null,null,null,"Test Year",null,null,null,null,"Test Year",null,null,null,null,"Test Year",null,null,null,null,"Test Year"]
[null,null,null,null,null,null,2026,2025,2024,null,null,null,null,2027,null,null,null,null,2028,null,null,null,null,2029,null,null,null,null,2030]
[null,null,"Rate Base",null,null,"S",1514469713,1421205585,1366543744,null,"Rate Base",null,"S",1670819650,null,"Rate Base",null,"S",1853659288,null,"Rate Base",null,"S",1990997133,null,"Rate Base",null,"S",2088591752]
[]
[null,null,"Return on Ratebase",null,null,null,null,null,null,null,"Return on Ratebase",null,null,null,null,"Return on Ratebase",null,null,null,null,"Return on Ratebase",null,null,null,null,"Return on Ratebase"]
[null,null,"Deemed ShortTerm Debt %",null,0.04,"T",{"$f":"G9*$E$12","v":60578788.520000003},"W = S * T",null,null,"Deemed ShortTerm Debt %",0.04,"T",{"$f":"N9*L12","v":66832786},null,"Deemed ShortTerm Debt %",0.04,"T",{"$f":"S9*Q12","v":74146371.519999996},null,"Deemed ShortTerm Debt %",0.04,"T",{"$f":"X9*V12","v":79639885.320000008},null,"Deemed ShortTerm Debt %",0.04,"T",{"$f":"AC9*AA12","v":83543670.079999998}]
[null,null,"Deemed Long Term Debt %",null,0.56000000000000005,"U",{"$f":"G9*$E$13","v":848103039.28000009},"X = S * U",null,null,"Deemed Long Term Debt %",0.56000000000000005,"U",{"$f":"N9*L13","v":935659004.00000012},null,"Deemed Long Term Debt %",0.56000000000000005,"U",{"$f":"S9*Q13","v":1038049201.2800001},null,"Deemed Long Term Debt %",0.56000000000000005,"U",{"$f":"X9*V13","v":1114958394.48},null,"Deemed Long Term Debt %",0.56000000000000005,"U",{"$f":"AC9*AA13","v":1169611381.1200001}]
[null,null,"Deemed Equity %",null,0.4,"V",{"$f":"G9*$E$14","v":605787885.20000005},"Y = S * V",null,null,"Deemed Equity %",0.4,"V",{"$f":"N9*L14","v":668327860},null,"Deemed Equity %",0.4,"V",{"$f":"S9*Q14","v":741463715.20000005},null,"Deemed Equity %",0.4,"V",{"$f":"X9*V14","v":796398853.20000005},null,"Deemed Equity %",0.4,"V",{"$f":"AC9*AA14","v":835436700.80000007}]
[]
[null,null,"Short Term Interest Rate",null,2.7199999999999998E-2,"Z",{"$f":"G12*$E$16","v":1647743.0477440001},"AC = W * Z",null,null,"Short Term Interest Rate",{"$f":"E16","v":2.7199999999999998E-2},"Z",{"$f":"N12*L16","v":1817851.7792},null,"Short Term Interest Rate",{"$f":"L16","v":2.7199999999999998E-2},"Z",{"$f":"S12*Q16","v":2016781.3053439998},null,"Short Term Interest Rate",{"$f":"Q16","v":2.7199999999999998E-2},"Z",{"$f":"X12*V16","v":2166204.8807040001},null,"Short Term Interest Rate",{"$f":"V16","v":2.7199999999999998E-2},"Z",{"$f":"AC12*AA16","v":2272387.8261759998}]
[null,null,"Long Term Interest",null,3.9800000000000002E-2,"AA",{"$f":"G13*$E$17","v":33754500.963344008},"AD = X * AA",null,null,"Long Term Interest",{"$f":"E17","v":3.9800000000000002E-2},"AA",{"$f":"N13*L17","v":37239228.359200008},null,"Long Term Interest",{"$f":"L17","v":3.9800000000000002E-2},"AA",{"$f":"S13*Q17","v":41314358.210944004},null,"Long Term Interest",{"$f":"Q17","v":3.9800000000000002E-2},"AA",{"$f":"X13*V17","v":44375344.100304},null,"Long Term Interest",{"$f":"V17","v":3.9800000000000002E-2},"AA",{"$f":"AC13*AA17","v":46550532.968576007}]
[null,null,"Return on Equity (Regulatory Income)",null,9.11E-2,"AB",{"$f":"G14*$E$18","v":55187276.341720007},"AE = Y * AB",null,null,"Return on Equity (Regulatory Income)",9.11E-2,"AB",{"$f":"N14*L18","v":60884668.046000004},null,"Return on Equity (Regulatory Income)",9.11E-2,"AB",{"$f":"S14*Q18","v":67547344.454720005},null,"Return on Equity (Regulatory Income)",9.11E-2,"AB",{"$f":"X14*V18","v":72551935.526519999},null,"Return on Equity (Regulatory Income)",9.11E-2,"AB",{"$f":"AC14*AA18","v":76108283.442880005}]
[null,null,"Return on Rate Base",null,null,null,{"$f":"SUM(G16:G18)","v":90589520.352808014},"AF = AC + AD + AE",null,null,"Return on Rate Base",null,null,{"$f":"SUM(N16:N18)","v":99941748.184400022},null,"Return on Rate Base",null,null,{"$f":"SUM(S16:S18)","v":110878483.971008},null,"Return on Rate Base",null,null,{"$f":"SUM(X16:X18)","v":119093484.50752801},null,"Return on Rate Base",null,null,{"$f":"SUM(AC16:AC18)","v":124931204.23763201}]
[]
[]
[]
[]
[null,null,"Questions that must be answered",null,null,null,"Historical Year","Historical Year","Bridge Year","Test Year"]
[null,null,null,null,null,null,2023,2024,2025,"2026 - 2030"]
[null,null,"1.   Does the applicant have any Investment Tax Credits (ITC)?",null,null,null,"Yes","Yes","Yes","Yes"]
[null,null,"   "]
[null,null,"2.   Does the applicant have any SRED Expenditures?",null,null,null,"Yes","Yes","Yes","Yes"]
[null,null,"   "]
[null,null,"3.   Does the applicant have any Capital Gains or Losses for tax purposes?",null,null,null,"No","Yes","No","No"]
[null,null,"   "]
[null,null,"4.   Does the applicant have any Capital Leases?",null,null,null,"No","No","No","No"]
[null,null,"   "]
[null,null,"5.   Does the applicant have any Loss Carry-Forwards (non-capital or net capital)?",null,null,null,"No","No","No","No"]
[null,null,"   "]
[null,null,"6.   Since 1999, has the applicant acquired another regulated applicant's assets?  ",null,null,null,"No","No","No","No"]
[]
[null,null,"7.   Did the applicant pay dividends?",null,null,null,"No","Yes","Yes","No"]
[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","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],[4,0,4,7]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[]
[null,null,"Tax Rates"]
[null,null,"Federal & Provincial",null,"Effective","Effective","Effective","Effective","Effective","Effective","Effective"]
[null,null,"As of MMM XX, 2019",null,"2018-01-01",{"$f":"DATE(YEAR(E11) + 1, MONTH(E11), DAY(E11))","v":"2019-01-01"},{"$f":"DATE(YEAR(F11) + 1, MONTH(F11), DAY(F11))","v":"2020-01-01"},"2021-01-01","2022-01-01","2023-01-01","2024-01-01"]
[]
[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 23","index":6,"n_rows":42,"n_cols":10,"rows_kept":42,"cut":false,"hidden":false,"merged":[[43,2,43,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[39,2,39,5],[8,2,8,5],[4,0,4,5],[41,2,41,6]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,null,"PILs Tax Provision - Historical Year 2023"]
[]
[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",{"$f":"'H1 Sch 1 Taxable Income Hist 23'!G119","v":0},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I11>'B. Tax Rates & Exemptions'!E27,'B. Tax Rates & Exemptions'!E27,0)","v":0},"D"]
[null,null,null,"Rate reduction (negative)",null,"E",null,"F = D * E"]
[]
[]
[]
[null,null,"Ontario Income tax",null,null,null,null,null,{"$f":"SUM(G14:G20)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,0.115,"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.15,"C"]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G24:G25)","v":0.26500000000000001},"D = B+C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I11*I26","v":0},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,0,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I31:I32)","v":0},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historical Year",null,null,null,null,null,{"$f":"IF(I29-I33<0,0,I29-I33)","v":0},"I = E - H"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"1-I26","v":0.73499999999999999},"J = 1-D",{"$f":"+I35/G37-I35","v":0},"K = I/J-I"]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I35+I37","v":0},"L = K + I"]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations."]

{"sheet":"H1 Sch 1 Taxable Income Hist 23","index":7,"n_rows":119,"n_cols":8,"rows_kept":119,"cut":false,"hidden":false,"merged":[[48,2,48,6],[109,2,109,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[14,2,14,6],[85,2,85,6],[72,2,72,6],[7,0,7,5]]}
[]
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,null,"Adjusted Taxable Income - Historical Year 2023"]
[]
[]
[null,null,null,"T2S1 line #","Total for Legal Entity","Non-Distribution Eliminations   ","Historic \nWires Only"]
[null,null,"Income before PILs/Taxes","(A + 101 + 102)",28618334,null,{"$f":"+E14-F14","v":28618334}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,10037,null,{"$f":"+E16-F16","v":10037}]
[null,null,"Amortization of tangible assets",104,55441000,null,55441000]
[null,null,"Amortization of intangible assets",106,8646000,null,8646000]
[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 ",111,635382,null,635382]
[null,null,"Charitable donations and gifts from Schedule 2",112,59554,null,59554]
[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",118,5408723,null,5408723]
[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",121,106683,null,106683]
[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",125,6796232,null,6796232]
[null,null,"Reserves from financial statements – balance at the end of the year",126,{"$f":"'H13 Sch 13 Reserves Hist 23'!F53","v":4140541},null,4140541]
[null,null,"Soft costs on construction and renovation of buildings",127,null,null,0]
[null,null,"Capital items expensed",206,null,null,0]
[null,null,"Debt issue expense",208,null,null,0]
[null,null,"Development expenses claimed in current year",212,null,null,0]
[null,null,"Financing fees deducted in books",216,null,null,0]
[null,null,"Gain on settlement of debt",220,null,null,0]
[null,null,"Non-deductible advertising",226,null,null,0]
[null,null,"Non-deductible interest",227,null,null,0]
[null,null,"Non-deductible legal and accounting fees",228,null,null,0]
[null,null,"Recapture of SR&ED expenditures",231,null,null,0]
[null,null,"Share issue expense",235,null,null,0]
[null,null,"Write down of capital property",236,null,null,0]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237,null,null,0]
[null,null,"Other additions"]
[null,null,"Interest Expensed on Capital Leases",295,null,null,0]
[null,null,"Realized Income from Deferred Credit Accounts",295,null,null,0]
[null,null,"Pensions",295,null,null,0]
[null,null,"Non-deductible penalties",295,null,null,0]
[null,null,"Employee Future Benefit Accounting Expense",295,877700,null,877700]
[null,null,"Current year investment tax credit received",295,null,null,{"$f":"+E55-F55","v":0}]
[null,null,"ARO Accretion expense",null,null,null,0]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Lease Inducements Received (ITA 12(1)(x))",null,null,null,0]
[null,null,"Deferred Revenue (ITA 12(1)(a))",null,null,null,0]
[null,null,"Prior Year Investment Tax Credits received",null,23673,null,23673]
[null,null,"Bonus not paid in 180 days after the YE",null,65272,null,65272]
[null,null,"Capital lease payment expensed in P&L",null,28930,null,28930]
[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,{"$f":"SUM(E15:E70)","v":82239727},{"$f":"SUM(F15:F70)","v":0},{"$f":"SUM(G15:G70)","v":82239727}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401,null,null,{"$f":"+E74-F74","v":0}]
[null,null,"Non-taxable dividends under section 83",402,null,null,0]
[null,null,"Capital cost allowance from Schedule 8",403,88812506,null,88812506]
[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,{"$f":"'H13 Sch 13 Reserves Hist 23'!F29","v":6775541},null,6775541]
[null,null,"Reserves from financial statements - balance at beginning of year",414,4006232,null,4006232]
[null,null,"Contributions to deferred income plans",416,null,null,0]
[null,null,"Book income of joint venture or partnership",305,null,null,0]
[null,null,"Equity in income from subsidiary or affiliates",306,null,null,0]
[null,null,"Other deductions"]
[null,null,"Interest capitalized for accounting deducted for tax",395,null,null,0]
[null,null,"Capital Lease Payments",395,null,null,0]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395,null,null,0]
[null,null,"Employee Future Benefit Benefits Paid",395,842900,null,842900]
[null,null,"SR&ED Exp Capitalized in Accounting",395,4643539,null,4643539]
[null,null,"ARO Payments - Deductible for Tax when Paid",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received",null,null,null,0]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds",null,null,null,0]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve",null,null,null,0]
[null,null,"Principal portion of lease payments",null,null,null,0]
[null,null,"Lease Inducement Book Amortization credit to income",null,null,null,0]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)",null,null,null,0]
[null,null,"AFUDC",null,694333,null,694333]
[null,null,"Deferred Revenue Amortization",null,7725415,null,7725415]
[null,null,"IBM lease payment",null,102253,null,102253]
[null,null,"ITC recorded in P&L",null,179986,null,179986]
[null,null,"Prior year bonus true up - accounting",null,35872,null,35872]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,"Total Deductions",null,{"$f":"SUM(E74:E106)","v":113818577},{"$f":"SUM(F74:F106)","v":0},{"$f":"SUM(G74:G106)","v":113818577}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E14+E71-E107","v":-2960516},{"$f":"+F14+F71-F107","v":0},{"$f":"+G14+G71-G107","v":-2960516}]
[]
[null,null,"Charitable donations from Schedule 2",311,null,null,{"$f":"+E111-F111","v":0}]
[null,null,"Taxable dividends received under section 112 or 113",320,null,null,{"$f":"+E112-F112","v":0}]
[null,null,"Non-capital losses of previous tax years from Schedule 4",331,null,null,{"$f":"+E113-F113","v":0}]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,null,null,{"$f":"+E114-F114","v":0}]
[null,null,"Limited partnership losses of previous tax years from Schedule 4",335,null,null,{"$f":"+E115-F115","v":0}]
[]
[null,null,"TAXABLE INCOME (LOSS)",null,{"$f":"+E109-SUM(E111:E115)","v":-2960516},{"$f":"+F109-SUM(F111:F115)","v":0},{"$f":"+G109-SUM(G111:G115)","v":-2960516},"H0"]
[null,null,"Loss carryback to 2021 tax year",null,2960516,null,2960516]
[null,null,"Taxable income (loss)",null,{"$f":"SUM(E117:E118)","v":0},null,{"$f":"SUM(G117:G118)","v":0}]

{"sheet":"H4 Sch 4 Loss Cfwd Hist 23","index":8,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[17,2,17,4],[18,2,18,4],[14,2,14,4],[15,2,15,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[6,0,6,8]]}
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[]
[null,null,"Schedule 4 Loss Carry Forward - Historical 2023"]
[]
[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,{"$f":"F16-G16","v":0},"B4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historical",null,null,null,null,{"$f":"F19-G19","v":0},"B4"]

{"sheet":"H13 Sch 13 Reserves Hist 23","index":9,"n_rows":53,"n_cols":7,"rows_kept":53,"cut":false,"hidden":false,"merged":[[17,2,17,5],[30,2,30,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[6,0,6,8]]}
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical 2023"]
[]
[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,{"$f":"D17-E17","v":0},"B13"]
[null,null,"Tax reserves not deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",4140541,null,{"$f":"D19-E19","v":4140541},"B13"]
[null,null,"Reserve for undelivered goods and services not rendered ss. 20(1)(m)",2635000,null,2635000,"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",{"$f":"SUM(D19:D28)","v":6775541},{"$f":"SUM(E19:E28)","v":0},{"$f":"SUM(F19:F28)","v":6775541}]
[]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General reserve for inventory obsolescence (non-specific)",null,null,{"$f":"D32-E32","v":0},"B13"]
[null,null,"General reserve for bad debts",{"$f":"D19","v":4140541},null,4140541,"B13"]
[null,null,"Accrued Employee Future Benefits:",null,null,0,"B13"]
[null,null,"- Medical and Life Insurance",null,null,0,"B13"]
[null,null,"-Short & Long-term Disability",null,null,0,"B13"]
[null,null," -Accmulated Sick Leave",null,null,0,"B13"]
[null,null,"- Termination Cost",null,null,0,"B13"]
[null,null,"- Other Post-Employment Benefits",null,null,0,"B13"]
[null,null,"Provision for Environmental Costs",null,null,0,"B13"]
[null,null,"Restructuring Costs",null,null,0,"B13"]
[null,null,"Accrued Contingent Litigation Costs",null,null,0,"B13"]
[null,null,"Accrued Self-Insurance Costs",null,null,0,"B13"]
[null,null,"Other Contingent Liabilities",null,null,0,"B13"]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",null,null,0,"B13"]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",null,null,0,"B13"]
[null,null,"Other",null,null,0,"B13"]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D32:D52)","v":4140541},{"$f":"SUM(E32:E52)","v":0},{"$f":"SUM(F32:F52)","v":4140541}]

{"sheet":"H8 Sch 8 CCA Hist 23","index":10,"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],[5,0,5,8]]}
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,null,"Schedule 8 - Historical Year 2023"]
[]
[]
[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)",128931245.83561936,null,{"$f":"+E12-F12","v":128931245.83561936},"B8"]
[null,null,"1b","Non-Residential Buildings [Reg. 1100(1)(a.1) election]",77606911.25591135,3448067.4799396596,{"$f":"+E13-F13","v":74158843.775971696},"B8"]
[null,null,2,"Distribution System (acq'd pre 1988)",36385516.116949037,null,{"$f":"+E14-F14","v":36385516.116949037},"B8"]
[null,null,3,"Buildings (acq'd pre 1988)",4335933.4633065797,null,4335933.4633065797,"B8"]
[null,null,6,"Certain Buildings; Fences",null,null,{"$f":"+E16-F16","v":0},"B8"]
[null,null,8,"General Office Equipment, Furniture, Fixtures",6060780.3700443627,160209.98324223998,5900570.3868021229,"B8"]
[null,null,10,"Motor Vehicles, Fleet",4383825.4683349859,null,4383825.4683349859,"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)",7500206.9392693862,null,{"$f":"+E26-F26","v":7500206.9392693862},"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd post 2016)",47701007.458492033,1657520.21875,{"$f":"+E27-F27","v":46043487.239742033},"B8"]
[null,null,17,"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage",1977598.552746291,580089.70858606603,1397508.844160225,"B8"]
[null,null,42,"Fibre Optic Cable",3700302.0980965858,2486111.2574939835,{"$f":"+E29-F29","v":1214190.8406026023},"B8"]
[null,null,43.1,"Certain Clean Energy/Energy-Efficient Generation Equipment",0,null,0,"B8"]
[null,null,43.2,"Certain Clean Energy/Energy-Efficient Generation Equipment",25299.492451171875,167.1328125,25132.359638671875,"B8"]
[null,null,45,"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)",120.37635888681139,null,120.37635888681139,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0,"B8"]
[null,null,47,"Distribution System (acq'd post Feb 22/05)",665887271.36144304,null,665887271.36144304,"B8"]
[null,null,50,"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)",326282.53334974981,3752.1293426964821,322530.40400705335,"B8"]
[null,null,95,"CWIP",null,null,0,"B8"]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,"SUB-TOTAL - UCC",{"$f":"SUM(E12:E44)","v":984822301.32237291},{"$f":"SUM(F12:F44)","v":8335917.9101671455},{"$f":"SUM(G12:G44)","v":976486383.41220558}]

{"sheet":"A0 PILs,Tax Provision Hist 24","index":11,"n_rows":44,"n_cols":10,"rows_kept":44,"cut":false,"hidden":false,"merged":[[45,2,45,5],[0,2,0,6],[1,2,1,11],[2,2,2,11],[3,2,3,11],[8,2,8,5],[41,2,41,5],[4,0,4,6],[43,2,43,6]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,null,"PILS Tax Provision - Historical Year 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",{"$f":"'A1 Taxable Income Hist 24'!G117","v":2108802},"A"]
[]
[null,null,"Ontario Income Taxes"]
[null,null,"Income tax payable","Ontario Income Tax",null,"B",null,"C = A * B"]
[]
[null,null,"Small business credit","Ontario Small Business Threshold",{"$f":"IF(I11>'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,{"$f":"SUM(G14:G20)","v":0}," J = C + F"]
[]
[]
[null,null,"Combined Tax Rate and PILs","Ontario Tax Rate (Maximum 11.5%)",null,null,0.115,"B"]
[null,null,null,"Federal tax rate (Maximum 15%)",null,null,0.15,"C"]
[null,null,null,"Combined tax rate (Maximum 26.5%)",null,null,null,null,{"$f":"SUM(G24:G25)","v":0.26500000000000001},"D = B+C"]
[]
[null,null,null,"CMT",null,null,null,null,516965]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,{"$f":"I11*I26+I28","v":1075797.53},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,71241,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,{"$f":"SUM(I32:I33)","v":71241},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Historical Year",null,null,null,null,null,{"$f":"IF(I30-I34<0,0,I30-I34)","v":1004556.53},"I = E - H"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,{"$f":"1-I26","v":0.73499999999999999},"J = 1-D",{"$f":"+I36/G38-I36","v":362187.04823129252},"K = I/J-I"]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,{"$f":"I36+I38","v":1366743.5782312925},"L = K + I"]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations."]

{"sheet":"A1 Taxable Income Hist 24","index":12,"n_rows":117,"n_cols":8,"rows_kept":117,"cut":false,"hidden":false,"merged":[[72,2,72,6],[85,2,85,6],[109,2,109,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[14,2,14,6],[48,2,48,6],[6,0,6,6]]}
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[null,null,"Adjusted Taxable Income - Historical Year 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)",39844382,null,{"$f":"+E14-F14","v":39844382}]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,39474,null,{"$f":"+E16-F16","v":39474}]
[null,null,"Amortization of tangible assets",104,58852000,null,58852000]
[null,null,"Amortization of intangible assets",106,9348000,null,9348000]
[null,null,"Recapture of capital cost allowance from Schedule 8",107]
[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 ",111,1059256,null,1059256]
[null,null,"Charitable donations and gifts from Schedule 2",112,50152,null,50152]
[null,null,"Taxable capital gains from Schedule 6",113,108524,null,108524]
[null,null,"Political contributions",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118,6152526,null,6152526]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,124634,null,124634]
[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",125,6775541,null,6775541]
[null,null,"Reserves from financial statements – balance at the end of the year",126,{"$f":"'A13 Sch 13 Reserves Hist 24'!F53","v":5102888},null,5102888]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other additions"]
[null,null,"Interest Expensed on Capital Leases",295]
[null,null,"Realized Income from Deferred Credit Accounts",295]
[null,null,"Pensions",295]
[null,null,"Non-deductible penalties",295]
[null,null,"Employee Future Benefit Accounting Expense",295,843200,null,843200]
[null,null,"Current year investment tax credit received",295]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received",null,37993,null,37993]
[null,null,"Bonus not paid in 180 days after the YE",null,102793,null,102793]
[null,null,"Legal fees on land sales expensed for accounting",null,15613,null,15613]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,{"$f":"SUM(E15:E70)","v":88612594},null,{"$f":"SUM(G15:G70)","v":88612594}]
[]
[null,null,"Deductions:"]
[null,null,"Gain on disposal of assets per financial statements",401]
[null,null,"Non-taxable dividends under section 83",402]
[null,null,"Capital cost allowance from Schedule 8",403,87994435,null,{"$f":"+E76-F76","v":87994435}]
[null,null,"Terminal loss from Schedule 8",404]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411,10950636,null,10950636]
[null,null,"Tax reserves claimed in current year",413,{"$f":"'A13 Sch 13 Reserves Hist 24'!F29","v":7582888},null,7582888]
[null,null,"Reserves from financial statements - balance at beginning of year",414,4140541,null,4140541]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions"]
[null,null,"Interest capitalized for accounting deducted for tax",395]
[null,null,"Capital Lease Payments",395]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395]
[null,null,"Employee Future Benefit Benefits Paid",395,719500,null,719500]
[null,null,"SR&ED Claim and SR&ED Exp Capitalized in Accounting",395,4540826,null,4540826]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[null,null,"AFUDC",null,964805,null,964805]
[null,null,"Captial lease payment",null,98900,null,98900]
[null,null,"Deferred Revenue Amortization (CC)",null,9006939,null,9006939]
[null,null,"Prior year bonus true up - accounting",null,65272,null,65272]
[null,null,"ITC recorded in P&L",null,146176,null,146176]
[]
[]
[]
[null,null,"Total Deductions",null,{"$f":"SUM(E74:E106)","v":126210918},null,{"$f":"SUM(G74:G106)","v":126210918}]
[]
[null,null,"Net Income for Tax Purposes",null,{"$f":"+E14+E71-E107","v":2246058},null,{"$f":"+G14+G71-G107","v":2246058}]
[]
[null,null,"Charitable donations from Schedule 2",311,137256,null,{"$f":"+E111-F111","v":137256}]
[null,null,"Taxable dividends received under section 112 or 113",320,null,null,{"$f":"+E112-F112","v":0}]
[null,null,"Non-capital losses of previous tax years from Schedule 4",331,null,null,{"$f":"+E113-F113","v":0}]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,null,null,{"$f":"+E114-F114","v":0}]
[null,null,"Limited partnership losses of previous tax years from Schedule 4",335,null,null,{"$f":"+E115-F115","v":0}]
[]
[null,null,"TAXABLE INCOME",null,{"$f":"+E109-SUM(E111:E115)","v":2108802},null,{"$f":"+G109-SUM(G111:G115)","v":2108802},"H0"]

{"sheet":"A4 Sch 4 Loss Hist 24","index":13,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[17,2,17,4],[18,2,18,4],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[14,2,14,4],[15,2,15,4],[7,0,7,8]]}
[]
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[null,null,"Schedule 4 Loss Carry Forward - Historical 2024"]
[]
[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,{"$f":"F16-G16","v":0},"B4"]
[]
[null,null,"Net Capital Loss Carry Forward Deduction",null,null,"Total","Non-Distribution Portion","Utility Balance"]
[null,null,"Actual Historical",null,null,null,null,{"$f":"F19-G19","v":0},"B4"]

{"sheet":"A8 Sch 8 CCA Hist 24","index":14,"n_rows":45,"n_cols":8,"rows_kept":45,"cut":false,"hidden":false,"merged":[[46,2,46,6],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[5,0,5,8],[9,2,9,6]]}
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,null,"Schedule 8 - Historical Year 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)",123766109,null,{"$f":"+E12-F12","v":123766109},"B8"]
[null,null,"1b","Non-Residential Buildings [Reg. 1100(1)(a.1) election]",73498742,3282109,{"$f":"+E13-F13","v":70216633},"B8"]
[null,null,2,"Distribution System (acq'd pre 1988)",34202385,null,{"$f":"+E14-F14","v":34202385},"B8"]
[null,null,3,"Buildings (acq'd pre 1988)",4111701,null,4111701,"B8"]
[null,null,6,"Certain Buildings; Fences",0,null,0,"B8"]
[null,null,8,"General Office Equipment, Furniture, Fixtures",5611564,128168,5483396,"B8"]
[null,null,10,"Motor Vehicles, Fleet",4140094,null,4140094,"B8"]
[null,null,10.1,"Certain Automobiles",null,null,0,"B8"]
[null,null,12,"Computer Application Software (Non-Systems)",null,null,0,"B8"]
[null,null,"13 1","Lease # 1",null,null,0,"B8"]
[null,null,"13 2","Lease # 2",null,null,0,"B8"]
[null,null,"13 3","Lease # 3",null,null,0,"B8"]
[null,null,"13 4","Lease # 4",null,null,0,"B8"]
[null,null,14,"Limited Period Patents, Franchises, Concessions or Licences",null,null,0,"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd pre 2017)",6975193,null,{"$f":"+E26-F26","v":6975193},"B8"]
[null,null,14.1,"Eligible Capital Property (acq'd post 2016)",45800084,1574644,{"$f":"+E27-F27","v":44225440},"B8"]
[null,null,17,"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage",1848642,533683,1314959,"B8"]
[null,null,42,"Fibre Optic Cable",3338657,2187778,1150879,"B8"]
[null,null,43.1,"Certain Clean Energy/Energy-Efficient Generation Equipment",296639,null,296639,"B8"]
[null,null,43.2,"Certain Clean Energy/Energy-Efficient Generation Equipment",198203,84,198119,"B8"]
[null,null,45,"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)",66,null,66,"B8"]
[null,null,46,"Data Network Infrastructure Equipment (acq'd post Mar 22/04)",null,null,0,"B8"]
[null,null,47,"Distribution System (acq'd post Feb 22/05)",691524129,null,691524129,"B8"]
[null,null,50,"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)",2027571,1688,2025883,"B8"]
[null,null,95,"CWIP",null,null,0,"B8"]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,"SUB-TOTAL - UCC",{"$f":"SUM(E12:E44)","v":997339779},{"$f":"SUM(F12:F44)","v":7708154},{"$f":"SUM(G12:G44)","v":989631625}]

{"sheet":"A13 Sch 13 Reserves Hist 24","index":15,"n_rows":53,"n_cols":7,"rows_kept":53,"cut":false,"hidden":false,"merged":[[30,2,30,5],[0,2,0,4],[1,2,1,8],[2,2,2,8],[3,2,3,8],[17,2,17,5],[6,0,6,7]]}
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[null,null,"Schedule 13 Tax Reserves - Historical Year 2024"]
[]
[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,{"$f":"D17-E17","v":0},"B13"]
[null,null,"Tax reserves not deducted for accounting purposes"]
[null,null,"Reserve for doubtful accounts ss. 20(1)(l)",5102888,null,{"$f":"D19-E19","v":5102888},"B13"]
[null,null,"Reserve for undelivered goods and services not rendered ss. 20(1)(m)",2480000,null,2480000,"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",{"$f":"SUM(D19:D28)","v":7582888},{"$f":"SUM(E19:E28)","v":0},{"$f":"SUM(F19:F28)","v":7582888}]
[]
[null,null,"Financial Statement Reserves (not deductible for Tax Purposes)"]
[null,null,"General reserve for inventory obsolescence (non-specific)",null,null,{"$f":"D32-E32","v":0},"B13"]
[null,null,"General reserve for bad debts",{"$f":"D19","v":5102888},null,5102888,"B13"]
[null,null,"Accrued Employee Future Benefits:",null,null,0,"B13"]
[null,null,"- Medical and Life Insurance",null,null,0,"B13"]
[null,null,"-Short & Long-term Disability",null,null,0,"B13"]
[null,null," -Accmulated Sick Leave",null,null,0,"B13"]
[null,null,"- Termination Cost",null,null,0,"B13"]
[null,null,"- Other Post-Employment Benefits",null,null,0,"B13"]
[null,null,"Provision for Environmental Costs",null,null,0,"B13"]
[null,null,"Restructuring Costs",null,null,0,"B13"]
[null,null,"Accrued Contingent Litigation Costs",null,null,0,"B13"]
[null,null,"Accrued Self-Insurance Costs",null,null,0,"B13"]
[null,null,"Other Contingent Liabilities",null,null,0,"B13"]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)",null,null,0,"B13"]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)",null,null,0,"B13"]
[null,null,"Other",null,null,0,"B13"]
[]
[]
[]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Total ",{"$f":"SUM(D32:D52)","v":5102888},{"$f":"SUM(E32:E52)","v":0},{"$f":"SUM(F32:F52)","v":5102888}]

{"sheet":"B0 PILs,Tax Provision Bridge 25","index":16,"n_rows":35,"n_cols":11,"rows_kept":35,"cut":false,"hidden":false,"merged":[[38,2,38,5],[0,2,0,6],[1,2,1,12],[2,2,2,12],[3,2,3,12],[34,2,34,5],[5,0,5,7]]}
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,"PILS Tax Provision - Bridge Year 2025"]
[]
[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",{"$f":"'B1 Taxable Income Bridge 25'!F111","v":27063383.584016204},"A"]
[]
[null,null,null,"Tax Rate","Small Business Rate (If Applicable)","Taxes Payable","Effective Tax Rate"]
[null,null,"Ontario (Max 11.5%)",0.115,{"$f":"IF('A. Data Input Sheet 26-30'!H9<=10000000, ontario_SB, IF('A. Data Input Sheet 26-30'!H9>=50000000, ontariotax, IF(AND('A. Data Input Sheet 26-30'!H9>10000000, 'A. Data Input Sheet 26-30'!H9<50000000), ontario_SB+ ('A. Data Input Sheet 26-30'!H9 - 10000000)*(ontariotax - ontario_SB)/(50000000-10000000))))","v":0.115},{"$f":"IF(J12<500000,J12,500000)*E15+IF(J12>500000,J12-500000,0)*D15","v":3112289.1121618636},{"$f":"IF(F15=0,0,+F15/J12)","v":0.115},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$f":"IF('A. Data Input Sheet 26-30'!H9<=10000000, Fed_SB_Bridge, IF('A. Data Input Sheet 26-30'!H9>=50000000, FedTax, IF(AND('A. Data Input Sheet 26-30'!H9>10000000, 'A. Data Input Sheet 26-30'!H9<50000000), Fed_SB_Bridge+ ('A. Data Input Sheet 26-30'!H9 - 10000000)*(FedTax -Fed_SB_Bridge)/(50000000-10000000))))","v":0.15000000000000002},{"$f":"E16*IF(J12<500000,J12,500000)+IF(J12>500000,J12-500000,0)*D16","v":4059507.5376024302},{"$f":"IF(F16=0,0,+F16/J12)","v":0.15},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G15:G16)","v":0.26500000000000001},"D = B + C"]
[]
[]
[null,null,"Total Income Taxes",null,null,null,null,null,null,{"$f":"IF(J12*J18<0,0,J12*J18)","v":7171796.6497642947},"E = A * D"]
[]
[null,null,"Investment Tax Credits",null,null,null,null,null,null,119000,"F"]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,null,"G"]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$f":"SUM(J23:J24)","v":119000},"H = F + G"]
[]
[null,null,"Corporate PILs/Income Tax Provision for Bridge Year",null,null,null,null,null,null,{"$f":"IF(J21-J25<0,0,J21-J25)","v":7052796.6497642947},"I = E - H"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,null,{"$f":"1-J18","v":0.73499999999999999},"J = 1-D",{"$f":"+J27/H29-J27","v":2542845.05059529},"K = I/J-I"]
[]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,null,{"$f":"J27+J29","v":9595641.7003595848},"L = K + I"]
[]
[]
[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 Taxable Income Bridge 25","index":17,"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],[3,2,3,9],[9,2,9,5],[2,0,2,7]]}
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,"Adjusted Taxable Income - Bridge Year 2025"]
[]
[null,null,null,"T2S1 line #","Working Paper Reference","Total for Regulated Utility"]
[null,null,"Income before PILs/Taxes","(A + 101 + 102)",null,52357213.751400009]
[]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,24000]
[null,null,"Amortization of tangible assets",104,null,62115697.659120202]
[null,null,"Amortization of intangible assets",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,"B8",{"$f":"'B8 Sch 8 CCA Bridge 25'!Y45","v":0}]
[null,null,"Income inclusion under subparagraph 13(38)(d)(iii)",108]
[null,null,"Income or loss for tax purposes- joint ventures or partnerships",109]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111,null,1107000]
[null,null,"Charitable donations and gifts from Schedule 2",112]
[null,null,"Taxable capital gains",113]
[null,null,"Political contributions",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118,null,8753713.8210238088]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,null,64099]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves deducted in prior year",125,"B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!E22","v":7582888}]
[null,null,"Reserves from financial statements- balance at end of year",126,"B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K43","v":5102888}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",295]
[null,null,"Realized Income from Deferred Credit Accounts",295]
[null,null,"Pensions",295]
[null,null,"Non-deductible penalties",295]
[null,null,"Employee Future Benefit Accounting Expense",295,null,856698]
[null,null,"Current year investment tax credit received",295,null,119000]
[null,null,"ARO Accretion expense"]
[null,null,"Capital Contributions Received (ITA 12(1)(x))"]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received",null,null,52680.923560159921]
[]
[null,null,"Donation expense",null,null,556500]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F10:F66)","v":86335165.403704166}]
[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",{"$f":"'B8 Sch 8 CCA Bridge 25'!AA45","v":84320024.456900015}]
[null,null,"Terminal loss from Schedule 8",404,"B8"]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411,null,7006454.3004308548]
[null,null,"Tax reserves claimed in current year",413,"B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K22","v":7582888}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!E43","v":5102888}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions"]
[null,null,"Interest capitalized for accounting deducted for tax",395]
[null,null,"Capital Lease Payments",395]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395]
[null,null,"Employee Future Benefit Benefits Paid",395,null,806698]
[null,null,"SR&ED Claim and SR&ED Exp Capitalized in Accounting",395,null,6495042.8137570973]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[null,null,"Donations - OEB Qualified",null,null,315000]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F69:F101)","v":111628995.57108796}]
[]
[null,null,"Net Income for Tax Purposes",null,"calculated",{"$f":"+F8+F67-F102","v":27063383.584016204}]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of previous tax years from Schedule 4",331,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge 25'!G13*-1","v":0}]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,"B4",{"$f":"'B4 Sch 4 Loss Cfwd Bridge 25'!G20*-1","v":0}]
[null,null,"Limited partnership losses of previous tax years from Schedule 4",335]
[]
[null,null,"TAXABLE INCOME",null,"calculated",{"$f":"SUM(F104:F109)","v":27063383.584016204}]

{"sheet":"B4 Sch 4 Loss Cfwd Bridge 25","index":18,"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],[4,0,4,11]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,null,"Corporation Loss Continuity and Application"]
[]
[null,null,"Schedule 4 Loss Carry Forward - Bridge Year 2025"]
[]
[null,null,"Non-Capital Loss Carry Forward Deduction",null,null,null,"Total"]
[null,null,"Actual Historical",null,null,"H4",{"$f":"'H4 Sch 4 Loss Cfwd Hist 23'!H16","v":0}]
[null,null,"Amount to be used in Bridge Year ",null,null,"B1",{"$f":"IF('B1 Taxable Income Bridge 25'!F104<0,0,IF('B1 Taxable Income Bridge 25'!F104>G12,G12,'B1 Taxable Income Bridge 25'!F104))","v":0}]
[null,null,"Loss Carry Forward Generated in Bridge Year (if any)",null,null,"B1",{"$f":"IF('B1 Taxable Income Bridge 25'!F104<0, 'B1 Taxable Income Bridge 25'!F104*-1, 0)","v":0}]
[null,null,"Other Adjustments"]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$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",{"$f":"'H4 Sch 4 Loss Cfwd Hist 23'!H19","v":0}]
[null,null,"Amount to be used in Bridge Year "]
[null,null,"Loss Carry Forward Generated in Bridge Year (if any)",null,null,"B1"]
[null,null,"Other Adjustments"]
[null,null,"Balance available for use post Bridge Year",null,null,"calculated",{"$f":"G19-G20+G21+G22","v":0},"T4"]

{"sheet":"B8 Sch 8 CCA Bridge 25","index":19,"n_rows":53,"n_cols":29,"rows_kept":53,"cut":false,"hidden":false,"merged":[[49,2,49,28],[50,2,50,28],[46,1,46,28],[47,1,47,28],[0,1,0,4],[1,1,1,16],[2,1,2,16],[3,1,3,16],[48,2,48,28],[4,0,4,7]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[]
[null,"Schedule 8 CCA - Bridge Year 2025"]
[]
[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 designated immediate expensing property (DIEP)","(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)\nProceeds of dispositions of the DIEP (enter amount from column 8 that relates to the DIEP reported in column 4)","(10)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 8)","(11)\nUCC of the DIEP (enter the UCC amount that relates to the DIEP reported in column 4)","(12)\nImmediate expensing ","(13)\nCost of acquisitions on remainder of Class (column 3 minus\ncolumn 4 plus\ncolumn 11 minus\ncolumn 12)","(14)\nCost of acquisitions from column 13 that are accelerated investment incentive properties (AIIP) or properties included in Classes 54 to 56","(15)\nRemaining UCC (column 10 minus\ncolumn 12)\n(if negative, enter \"0\")","(16)\nProceeds of disposition available to reduce the UCC of AIIP and property included in Classes 54 to 56 (column 8 minus column 9\nplus column 6 minus column 13\nplus column 14 minus column 7) (if negative, enter \"0\")","(17) \nNet capital cost additions of AIIP and property included in Classes 54 to 56 acquired during the year (column 14 minus column 16) (if negative, enter \"0\")","Relevant factor1","(18)\nUCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the year (column 17 multiplied by the relevant factor)"," (19)\nUCC adjustment for non-AIIP and property included in Classes 54 to 56 (0.5 multiplied by the result of column 13 minus column 14 minus\ncolumn 6 plus column 7 minus\ncolumn 8 plus column 9) (if negative, enter \"0\")","(20)\nCCA Rate %","(21)\nRecapture of CCA","(22)\nTerminal Loss","(23)\nCCA (for declining balance method, the result of column 15 plus column  18 minus column 19, multiplied by column  20  or a lower amount, plus column 12))","(24)\nUCC at the end of the test year (column 10 minus column  23)","Working Paper Reference"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C12), \"\", 'H8 Sch 8 CCA Hist 23'!C12)","v":1},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D12), \"\", 'H8 Sch 8 CCA Hist 23'!D12)","v":"Buildings, Distribution System (acq'd post 1987)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G12","v":123766109},null,null,null,null,null,null,null,{"$f":"IFERROR(E12+F12+H12-K12,0)","v":123766109},null,null,{"$f":"+F12-G12+N12-O12","v":0},null,{"$f":"IF((M12-O12)<0,0,M12-O12)","v":123766109},{"$f":"IF((K12-L12+I12-P12+Q12-J12)<0,0,(K12-L12+I12-P12+Q12-J12))","v":0},{"$f":"IF((Q12-S12)<0,0,(Q12-S12))","v":0},0,{"$f":"T12*U12","v":0},{"$f":"IF((0.5*(P12-Q12-I12+J12-K12+L12))<0,0,(0.5*(P12-Q12-I12+J12-K12+L12)))","v":0},0.04,null,null,{"$f":"IF(OR(R12<=0,Z12>0),0,(R12+V12-W12)*X12)","v":4950644.3600000003},{"$f":"IF(M12<0,0,M12-Z12-AA12)","v":118815464.64},"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C13), \"\", 'H8 Sch 8 CCA Hist 23'!C13)","v":"1b"},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D13), \"\", 'H8 Sch 8 CCA Hist 23'!D13)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G13","v":70216633},10169150.619999999,null,null,null,null,null,null,{"$f":"IFERROR(E13+F13+H13-K13,0)","v":80385783.620000005},null,null,{"$f":"+F13-G13+N13-O13","v":10169150.619999999},{"$f":"F13","v":10169150.619999999},{"$f":"IF((M13-O13)<0,0,M13-O13)","v":80385783.620000005},{"$f":"IF((K13-L13+I13-P13+Q13-J13)<0,0,(K13-L13+I13-P13+Q13-J13))","v":0},{"$f":"IF((Q13-S13)<0,0,(Q13-S13))","v":10169150.619999999},0,{"$f":"T13*U13","v":0},{"$f":"IF((0.5*(P13-Q13-I13+J13-K13+L13))<0,0,(0.5*(P13-Q13-I13+J13-K13+L13)))","v":0},0.06,null,null,{"$f":"IF(OR(R13<=0,Z13>0),0,(R13+V13-W13)*X13)","v":4823147.0171999997},{"$f":"IF(M13<0,0,M13-Z13-AA13)","v":75562636.602800012},"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C14), \"\", 'H8 Sch 8 CCA Hist 23'!C14)","v":2},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D14), \"\", 'H8 Sch 8 CCA Hist 23'!D14)","v":"Distribution System (acq'd pre 1988)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G14","v":34202385},null,null,null,null,null,null,null,34202385,null,null,0,{"$f":"F14","v":0},34202385,0,0,null,0,0,0.06,null,null,2052143.0999999999,32150241.899999999,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C15), \"\", 'H8 Sch 8 CCA Hist 23'!C15)","v":3},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D15), \"\", 'H8 Sch 8 CCA Hist 23'!D15)","v":"Buildings (acq'd pre 1988)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G15","v":4111701},null,null,null,null,null,null,null,4111701,null,null,0,0,4111701,0,0,null,0,0,0.05,null,null,205585.05000000002,3906115.95,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C16), \"\", 'H8 Sch 8 CCA Hist 23'!C16)","v":6},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D16), \"\", 'H8 Sch 8 CCA Hist 23'!D16)","v":"Certain Buildings; Fences"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G16","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,0.1,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C17), \"\", 'H8 Sch 8 CCA Hist 23'!C17)","v":8},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D17), \"\", 'H8 Sch 8 CCA Hist 23'!D17)","v":"General Office Equipment, Furniture, Fixtures"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G17","v":5483396},1579229.4799999997,null,null,null,null,null,null,7062625.4799999995,null,null,1579229.4799999997,1579229.4799999997,7062625.4799999995,0,1579229.4799999997,0,0,0,0.2,null,null,1412525.0959999999,5650100.3839999996,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C18), \"\", 'H8 Sch 8 CCA Hist 23'!C18)","v":10},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D18), \"\", 'H8 Sch 8 CCA Hist 23'!D18)","v":"Motor Vehicles, Fleet"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G18","v":4140094},5780182.3499999996,null,null,null,null,132000,null,9788276.3499999996,null,null,5780182.3499999996,5780182.3499999996,9788276.3499999996,132000,5648182.3499999996,0,0,0,0.3,null,null,{"$f":"IF(OR(R18<=0,Z18>0),0,(R18+V18-W18)*X18)","v":2936482.9049999998},6851793.4450000003,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C19), \"\", 'H8 Sch 8 CCA Hist 23'!C19)","v":10.1},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D19), \"\", 'H8 Sch 8 CCA Hist 23'!D19)","v":"Certain Automobiles"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G19","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,0.3,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C20), \"\", 'H8 Sch 8 CCA Hist 23'!C20)","v":12},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D20), \"\", 'H8 Sch 8 CCA Hist 23'!D20)","v":"Computer Application Software (Non-Systems)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G20","v":0},820297.99000000022,null,null,null,null,null,null,820297.99000000022,null,null,820297.99000000022,820297.99000000022,820297.99000000022,0,820297.99000000022,0,0,0,1,null,null,820297.99000000022,0,"T8"]
[null,"13 1",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D21), \"\", 'H8 Sch 8 CCA Hist 23'!D21)","v":"Lease # 1"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G21","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,"NA",null,null,0,0,"T8"]
[null,"13 2",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D22), \"\", 'H8 Sch 8 CCA Hist 23'!D22)","v":"Lease # 2"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G22","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,"NA",null,null,0,0,"T8"]
[null,"13 3",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D23), \"\", 'H8 Sch 8 CCA Hist 23'!D23)","v":"Lease # 3"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G23","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,"NA",null,null,0,0,"T8"]
[null,"13 4",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D24), \"\", 'H8 Sch 8 CCA Hist 23'!D24)","v":"Lease # 4"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G24","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,"NA",null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C25), \"\", 'H8 Sch 8 CCA Hist 23'!C25)","v":14},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D25), \"\", 'H8 Sch 8 CCA Hist 23'!D25)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G25","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,"NA",null,null,0,0,"T8"]
[null,14.1,"Eligible Capital Property (acq'd pre Jan 1, 2017)","H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G26","v":6975193},null,null,null,null,null,null,null,6975193,null,null,0,0,{"$f":"IF((M26-O26)<0,0,M26-O26)","v":6975193},{"$f":"IF((K26-L26+I26-P26+Q26-J26)<0,0,(K26-L26+I26-P26+Q26-J26))","v":0},0,null,0,0,7.0000000000000007E-2,null,null,488263.51000000007,6486929.4900000002,"T8"]
[null,14.1,"Eligible Capital Property (acq'd post Jan 1, 2017)","H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G27","v":44225440},946311.48999999987,null,null,null,null,null,null,45171751.490000002,null,null,946311.48999999987,946311.48999999987,45171751.490000002,0,946311.48999999987,0,0,0,0.05,null,null,2258587.5745000001,42913163.9155,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C28), \"\", 'H8 Sch 8 CCA Hist 23'!C28)","v":17},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D28), \"\", 'H8 Sch 8 CCA Hist 23'!D28)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G28","v":1314959},null,null,null,null,null,null,null,1314959,null,null,0,0,1314959,0,0,0,0,0,0.08,null,null,105196.72,1209762.28,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C29), \"\", 'H8 Sch 8 CCA Hist 23'!C29)","v":42},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D29), \"\", 'H8 Sch 8 CCA Hist 23'!D29)","v":"Fibre Optic Cable"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G29","v":1150879},13741.61,null,null,null,null,null,null,1164620.6100000001,null,null,13741.61,13741.61,1164620.6100000001,0,13741.61,0,0,0,0.12,null,null,139754.47320000001,1024866.1368000001,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C30), \"\", 'H8 Sch 8 CCA Hist 23'!C30)","v":43.1},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D30), \"\", 'H8 Sch 8 CCA Hist 23'!D30)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G30","v":296639},null,null,-2419.1399999999994,null,null,null,null,{"$f":"IFERROR(E30+F30+H30-K30,0)","v":294219.86},null,null,0,0,294219.86,0,0,1.5,0,0,0.3,null,null,{"$f":"IF(OR(R30<=0,Z30>0),0,(R30+V30-W30)*X30)","v":88265.957999999999},205953.902,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C31), \"\", 'H8 Sch 8 CCA Hist 23'!C31)","v":43.2},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D31), \"\", 'H8 Sch 8 CCA Hist 23'!D31)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G31","v":198119},null,null,null,null,null,null,null,198119,null,null,0,0,198119,0,0,0.5,0,0,0.5,null,null,99059.5,99059.5,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C32), \"\", 'H8 Sch 8 CCA Hist 23'!C32)","v":45},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D32), \"\", 'H8 Sch 8 CCA Hist 23'!D32)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G32","v":66},null,null,null,null,null,null,null,66,null,null,0,0,66,0,0,null,0,0,0.45,null,null,29.7,36.299999999999997,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C33), \"\", 'H8 Sch 8 CCA Hist 23'!C33)","v":46},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D33), \"\", 'H8 Sch 8 CCA Hist 23'!D33)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G33","v":0},null,null,null,null,null,null,null,0,null,null,0,0,0,0,0,0,0,0,0.3,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C34), \"\", 'H8 Sch 8 CCA Hist 23'!C34)","v":47},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D34), \"\", 'H8 Sch 8 CCA Hist 23'!D34)","v":"Distribution System (acq'd post Feb 22/05)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G34","v":691524129},87206882.400000036,null,null,null,null,null,null,778731011.4000001,null,null,87206882.400000036,87206882.400000036,778731011.4000001,0,87206882.400000036,0,0,0,0.08,null,null,62298480.912000008,716432530.48800004,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C35), \"\", 'H8 Sch 8 CCA Hist 23'!C35)","v":50},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D35), \"\", 'H8 Sch 8 CCA Hist 23'!D35)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G35","v":2025883},958772.61999999883,null,null,null,null,null,null,2984655.6199999987,null,null,958772.61999999883,958772.61999999883,2984655.6199999987,0,958772.61999999883,0,0,0,0.55000000000000004,null,null,1641560.5909999993,1343095.0289999994,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C36), \"\", 'H8 Sch 8 CCA Hist 23'!C36)","v":95},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D36), \"\", 'H8 Sch 8 CCA Hist 23'!D36)","v":"CWIP"},"H8",{"$f":"'A8 Sch 8 CCA Hist 24'!G36","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C37), \"\", 'H8 Sch 8 CCA Hist 23'!C37)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D37), \"\", 'H8 Sch 8 CCA Hist 23'!D37)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E37),0, 'H8 Sch 8 CCA Hist 23'!G37)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C38), \"\", 'H8 Sch 8 CCA Hist 23'!C38)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D38), \"\", 'H8 Sch 8 CCA Hist 23'!D38)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E38),0, 'H8 Sch 8 CCA Hist 23'!G38)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C39), \"\", 'H8 Sch 8 CCA Hist 23'!C39)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D39), \"\", 'H8 Sch 8 CCA Hist 23'!D39)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E39),0, 'H8 Sch 8 CCA Hist 23'!G39)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C40), \"\", 'H8 Sch 8 CCA Hist 23'!C40)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D40), \"\", 'H8 Sch 8 CCA Hist 23'!D40)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E40),0, 'H8 Sch 8 CCA Hist 23'!G40)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C41), \"\", 'H8 Sch 8 CCA Hist 23'!C41)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D41), \"\", 'H8 Sch 8 CCA Hist 23'!D41)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E41),0, 'H8 Sch 8 CCA Hist 23'!G41)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C42), \"\", 'H8 Sch 8 CCA Hist 23'!C42)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D42), \"\", 'H8 Sch 8 CCA Hist 23'!D42)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E42),0, 'H8 Sch 8 CCA Hist 23'!G42)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0,"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C43), \"\", 'H8 Sch 8 CCA Hist 23'!C43)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D43), \"\", 'H8 Sch 8 CCA Hist 23'!D43)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E43),0, 'H8 Sch 8 CCA Hist 23'!G43)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,{"$f":"IF(M43<0,0,M43-Z43-AA43)","v":0},"T8"]
[null,{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!C44), \"\", 'H8 Sch 8 CCA Hist 23'!C44)","v":""},{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!D44), \"\", 'H8 Sch 8 CCA Hist 23'!D44)","v":""},"H8",{"$f":"IF(ISBLANK('H8 Sch 8 CCA Hist 23'!E44),0, 'H8 Sch 8 CCA Hist 23'!G44)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0,"T8"]
[null,null,"TOTALS",null,{"$f":"SUM(E12:E44)","v":989631625},{"$f":"SUM(F12:F44)","v":107474568.56000003},{"$f":"SUM(G12:G44)","v":0},-2419.1399999999994,0,0,132000,{"$f":"SUM(L12:L44)","v":0},{"$f":"SUM(M12:M44)","v":1096971774.4200001},{"$f":"SUM(N12:N44)","v":0},null,107474568.56000003,107474568.56000003,null,{"$f":"SUM(S12:S44)","v":132000},{"$f":"SUM(T12:T44)","v":107342568.56000003},null,{"$f":"SUM(V12:V44)","v":0},{"$f":"SUM(W12:W44)","v":0},null,{"$f":"SUM(Y12:Y44)","v":0},0,84320024.456900015,1012651749.9631001,"B1"]
[]
[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"]
[]
[]
[]
[null,"1. Please note that Subsection 1100(2) of the Income Tax Regulations provide undepreciated capital cost adjustment factors of eligible zero-emission vehicles and equipment under Class 53, Class 54, Class 55 and Class 56, "]
[null,"    please assess the applicability of these adjustments and incorporate them in the PILs model as applicable."]

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[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[null,null,"Schedule 13 Tax Reserves - Bridge Year 2025"]
[]
[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",{"$f":"'H13 Sch 13 Reserves Hist 23'!F17","v":0},null,{"$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",5102888,null,{"$f":"SUM(E15:F15)","v":5102888},null,null,null,{"$f":"G15+I15-J15","v":5102888},"T13",{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","H13",2480000,null,2480000,null,null,null,2480000,"T13",0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F21","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Debt & share issue expenses ss. 20(1)(e)","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F22","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other tax reserves","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F23","v":0},null,0,null,null,null,0,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Reserves Hist 23'!F27","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'H13 Sch 13 Reserves Hist 23'!F28","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":7582888},0,7582888,"B1",0,0,7582888,"B1",0,0]
[null,null,null,null,0]
[null,null,"Financial statement reserves (not deductible for tax purposes)"]
[null,null,"General Reserve for Inventory Obsolescence (non-specific)","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F32","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":"'A13 Sch 13 Reserves Hist 24'!F33","v":5102888},null,5102888,null,null,null,5102888,"T13",0]
[null,null,"Accrued Employee Future Benefits:","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F34","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Medical and Life Insurance","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F35","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Short & Long-term Disability","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F36","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Accumulated Sick Leave","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F37","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Termination Cost","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F38","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"- Other Post-Employment Benefits","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F39","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Provision for Environmental Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F40","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Restructuring Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F41","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Contingent Litigation Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F42","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Accrued Self-Insurance Costs","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F43","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other Contingent Liabilities","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F44","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Bonuses Accrued and Not Paid Within 180 Days of Year-End ss. 78(4)","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F45","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",{"$f":"'H13 Sch 13 Reserves Hist 23'!F46","v":0},null,0,null,null,null,0,"T13",0]
[null,null,"Other","H13",{"$f":"'H13 Sch 13 Reserves Hist 23'!F47","v":0},null,0,null,null,null,0,"T13",0]
[null,null,null,null,{"$f":"'H13 Sch 13 Reserves Hist 23'!F51","v":0},null,{"$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 23'!F52","v":0},null,{"$f":"SUM(E42:F42)","v":0},null,null,null,0,null,{"$f":"+K42-G42","v":0}]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":5102888},{"$f":"SUM(F25:F42)","v":0},5102888,"B1",0,0,5102888,"B1",0,0]
[null,null,null,null,0]

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[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,{"$f":"T3+100000","v":10100000},0.11]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T4+100000","v":10200000},0.11]
[]
[null,"PILs Tax Provision - Test Year 2026",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T5+100000","v":10300000},0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10400000,0.11]
[null,null,null,null,null,null,null,null,null,"Wires Only",null,null,null,null,null,null,null,null,null,10500000,0.11]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10600000,0.11]
[null,null,"Regulatory Taxable Income",null,null,null,null,null,"T1",{"$f":"'T1 Sch 1 Taxable Income Test 26'!F122","v":21688701.77170229},"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,{"$f":"IF(ratebase<=10000000, ontario_SB, IF(ratebase>=50000000, ontariotax, IF(AND(ratebase>10000000, ratebase<50000000), ontario_SB+ (ratebase - 10000000)*(ontariotax - ontario_SB)/(50000000-10000000))))","v":0.115},{"$f":"IF(J11<500000,J11,500000)*E14+IF(J11>500000,J11-500000,0)*D14","v":2494200.7037457633},{"$f":"IF(F14=0,0,+F14/J11)","v":0.115},"B"]
[null,null,"Federal (Max 15%)",0.15,{"$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},{"$f":"E15*IF(J11<500000,J11,500000)+IF(J11>500000,J11-500000,0)*D15","v":3253305.2657553433},{"$f":"IF(F15=0,0,+F15/J11)","v":0.15},"C"]
[]
[null,null,"Combined effective tax rate (Max 26.5%)",null,null,null,null,null,null,{"$f":"SUM(G14:G15)","v":0.26500000000000001},"D = B + C",null,null,null,null,null,null,null,null,{"$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!"},{"$f":"U17+0.112%","v":{"$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,{"$f":"J11*J17","v":5747505.969501107},"E = A * D",null,null,null,null,null,null,null,null,{"$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!"},{"$f":"U20+0.102%","v":{"$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":"U21+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Miscellaneous Tax Credits",null,null,null,null,null,null,115000,"G",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U22+0.102%","v":{"$error":"#REF!"}}]
[null,null," Total Tax Credits",null,null,null,null,null,null,{"$f":"SUM(J22:J23)","v":115000},"H = F + G",null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U23+0.102%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U24+0.102%","v":{"$error":"#REF!"}}]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,null,null,null,null,{"$f":"IF(J20-J24<0,0,J20-J24)","v":5632505.969501107},"I = E - H","S. Summary",null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U25+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!"},{"$f":"U26+0.096%","v":{"$error":"#REF!"}}]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,null,null,null,{"$f":"(1-J17)","v":0.73499999999999999},"J = 1-D",{"$f":"J26/H28-J26","v":2030767.4583915556},"K = I/J-I",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U29+0.096%","v":{"$error":"#REF!"}}]
[null,null,"Income Tax (grossed-up)",null,null,null,null,null,null,{"$f":"J26+J28","v":7663273.4278926626},"L = K + I","S. Summary",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U32+0.088%","v":{"$error":"#REF!"}}]
[null,null,"Note:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"U33+0.088%","v":{"$error":"#REF!"}}]
[null,null,"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":"U34+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!"},{"$f":"U35+0.082%","v":{"$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!"},{"$f":"U39+0.082%","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#REF!"},{"$f":"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!"},{"$f":"U43+0.076%","v":{"$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 26","index":22,"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],[6,0,6,7]]}
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[null,null,"Taxable Income - Test Year 2026"]
[null,null,null,null,"Working Paper Reference","Test Year                         Taxable Income"]
[null,null,"Net Income Before Taxes",null,"A.",{"$f":"'A. Data Input Sheet 26-30'!G18","v":55187276.341720007}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,24000]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,null,65934259.380000003]
[null,null,"Amortization of intangible assets\n2-4 ADJUSTED ACCOUNTING DATA P490",106]
[null,null,"Recapture of capital cost allowance from Schedule 8",107,"T8"]
[null,null,"Income inclusion under subparagraph 13(38)(d)(iii) from Schedule 10",108]
[null,null,"Loss in equity of subsidiaries and affiliates",110]
[null,null,"Loss on disposal of assets ",111,null,1446897]
[null,null,"Charitable donations",112]
[null,null,"Taxable Capital Gains",113]
[null,null,"Political Donations",114]
[null,null,"Deferred and prepaid expenses",116]
[null,null,"Scientific research expenditures deducted on financial statements",118,null,5328051.164522429]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,null,54735.24]
[null,null,"Non-deductible automobile expenses",122]
[null,null,"Non-deductible life insurance premiums",123]
[null,null,"Non-deductible company pension plans",124]
[null,null,"Tax reserves beginning of year",125,"T13",{"$f":"'T13 Sch 13 Reserves Test 26'!E22","v":7582888}]
[null,null,"Reserves from financial statements- balance at end of year",126,"T13",{"$f":"'T13 Sch 13 Reserves Test 26'!K43","v":5102888}]
[null,null,"Soft costs on construction and renovation of buildings",127]
[null,null,"Book loss on joint ventures or partnerships",205]
[null,null,"Capital items expensed",206]
[null,null,"Debt issue expense",208]
[null,null,"Development expenses claimed in current year",212]
[null,null,"Financing fees deducted in books",216]
[null,null,"Gain on settlement of debt",220]
[null,null,"Non-deductible advertising",226]
[null,null,"Non-deductible interest",227]
[null,null,"Non-deductible legal and accounting fees",228]
[null,null,"Recapture of SR&ED expenditures",231]
[null,null,"Share issue expense",235]
[null,null,"Write down of capital property",236]
[null,null,"Amounts received in respect of qualifying environment trust per paragraphs 12(1)(z.1) and 12(1)(z.2)",237]
[null,null,"Other Additions"]
[null,null,"Interest Expensed on Capital Leases",295]
[null,null,"Realized Income from Deferred Credit Accounts",295]
[null,null,"Pensions",295]
[null,null,"Non-deductible penalties",295]
[null,null,"Employee Future Benefit Accounting Expense",295,null,873831.96]
[null,null,"Current year investment tax credit received",295,null,115000]
[null,null,"ARO Accretion expense",295]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",295]
[null,null,"Lease Inducements Received (ITA 12(1)(x))"]
[null,null,"Deferred Revenue (ITA 12(1)(a))"]
[null,null,"Prior Year Investment Tax Credits received",null,null,44848.156823792204]
[]
[null,null,"Donation expense",null,null,565950]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F16:F73)","v":87073348.901346207}]
[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",{"$f":"'T8 Sch 8 CCA Test 26'!AA43","v":98883954.097527802}]
[null,null,"Terminal loss from Schedule 8",404,"T8",{"$f":"'T8 Sch 8 CCA Test 26'!Z43","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,3900626.9982149107]
[null,null,"Tax reserves end of year",413,"T13",{"$f":"'T13 Sch 13 Reserves Test 26'!K22","v":7582888}]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"T13",{"$f":"'T13 Sch 13 Reserves Test 26'!E43","v":5102888}]
[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,null,"Non-taxable imputed interest income on deferral and variance accounts ",395]
[null,null,null,395]
[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,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[null,null,"Employee Future Benefit Benefits Paid",null,null,823831.96]
[null,null,"SR&ED claim and SR&ED Exp Capitalized in Accounting",null,null,3953284.4156212239]
[null,null,"Donations - OEB Qualified",null,null,324450]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F76:F111)","v":120571923.47136393}]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,"calculated",{"$f":"SUM(F12,F74)-F112","v":21688701.77170229}]
[]
[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",{"$f":"'T4 Sch 4 Loss Cfwd Test 26'!I15","v":0}]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,"T4",{"$f":"'T4 Sch 4 Loss Cfwd Test 26'!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":21688701.77170229},"T0"]

{"sheet":"T4 Sch 4 Loss Cfwd Test 26","index":23,"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],[10,2,10,4],[15,2,15,4],[20,2,20,4],[21,2,21,4],[14,2,14,4],[16,2,16,4],[3,0,3,8]]}
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[null,null,"Schedule 4 Loss Carry Forward - Test Year 2026"]
[]
[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",{"$f":"'B4 Sch 4 Loss Cfwd Bridge 25'!G16","v":0},null,{"$f":"G12-H12","v":0}]
[null,null,"Amount to be used in Test Year and Price Cap Years",null,null,"T1",{"$f":"IF('T1 Sch 1 Taxable Income Test 26'!F114<0,0,IF('T1 Sch 1 Taxable Income Test 26'!F114>G12,G12,'T1 Sch 1 Taxable Income Test 26'!F114))","v":0},null,{"$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",{"$f":"IF('T1 Sch 1 Taxable Income Test 26'!F114<0,'T1 Sch 1 Taxable Income Test 26'!F114*-1,0)","v":0},null,{"$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 25'!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 26","index":24,"n_rows":51,"n_cols":28,"rows_kept":51,"cut":false,"hidden":false,"merged":[[0,1,0,4],[44,1,44,35],[45,1,45,35],[1,1,1,22],[2,1,2,22],[3,1,3,22],[4,0,4,8]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,"Schedule 8 CCA - Test Year 2026"]
[]
[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 designated immediate expensing property (DIEP)","(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)\nProceeds of dispositions of the DIEP (enter amount from column 8 that relates to the DIEP reported in column 4)\n","(10)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 8)","(11)\nUCC of the DIEP (enter the UCC amount that relates to the DIEP reported in column 4)\n","(12)\nImmediate expensing ","(13)\nCost of acquisitions on remainder of Class (column 3 minus\ncolumn 4 plus\ncolumn 11 minus\ncolumn 12)","(14)\nCost of acquisitions from column 13 that are accelerated investment incentive properties (AIIP) or properties included in Classes 54 to 56","(15)\nRemaining UCC (column 10 minus\ncolumn 12)\n(if negative, enter \"0\")","(16)\nProceeds of disposition available to reduce the UCC of AIIP and property included in Classes 54 to 56 (column 8 minus column 9\nplus column 6 minus column 13\nplus column 14 minus column 7) (if negative, enter \"0\")","(17) \nNet capital cost additions of AIIP and property included in Classes 54 to 56 acquired during the year (column 14 minus column 16) (if negative, enter \"0\")","Relevant factor1","(18)\nUCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the year (column 17 multiplied by the relevant factor)"," (19)\nUCC adjustment for non-AIIP and property included in Classes 54 to 56 (0.5 multiplied by the result of column 13 minus column 14 minus\ncolumn 6 plus column 7 minus\ncolumn 8 plus column 9) (if negative, enter \"0\")","(20)\nCCA Rate %","(21)\nRecapture of CCA","(22)\nTerminal Loss","(23)\nCCA (for declining balance method, the result of column 15 plus column  18 minus column 19, multiplied by column  20  or a lower amount, plus column 12))","(24)\nUCC at the end of the test year (column 10 minus column  23)"]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B12), \"\", 'B8 Sch 8 CCA Bridge 25'!B12)","v":1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C12), \"\", 'B8 Sch 8 CCA Bridge 25'!C12)","v":"Buildings, Distribution System (acq'd post 1987)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB12), \"\", 'B8 Sch 8 CCA Bridge 25'!AB12)","v":118815464.64},null,null,null,null,null,null,null,{"$f":"IFERROR(E10+F10+H10-K10,0)","v":118815464.64},null,null,{"$f":"+F10-G10+N10-O10","v":0},null,{"$f":"IF((M10-O10)<0,0,M10-O10)","v":118815464.64},{"$f":"IF((K10-L10+I10-P10+Q10-J10)<0,0,(K10-L10+I10-P10+Q10-J10))","v":0},{"$f":"IF((Q10-S10)<0,0,(Q10-S10))","v":0},0,{"$f":"T10*U10","v":0},{"$f":"IF((0.5*(P10-Q10-I10+J10-K10+L10))<0,0,(0.5*(P10-Q10-I10+J10-K10+L10)))","v":0},0.04,null,null,{"$f":"IF(OR(R10<=0,Z10>0),0,(R10+V10-W10)*X10)","v":4752618.5855999999},{"$f":"IF(M10<0,0,M10-Z10-AA10)","v":114062846.0544}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B13), \"\", 'B8 Sch 8 CCA Bridge 25'!B13)","v":"1b"},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C13), \"\", 'B8 Sch 8 CCA Bridge 25'!C13)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB13), \"\", 'B8 Sch 8 CCA Bridge 25'!AB13)","v":75562636.602800012},5180914.8599999994,null,null,null,null,null,null,{"$f":"IFERROR(E11+F11+H11-K11,\"\")","v":80743551.462800011},null,null,{"$f":"+F11-G11+N11-O11","v":5180914.8599999994},{"$f":"P11","v":5180914.8599999994},{"$f":"IF((M11-O11)<0,0,M11-O11)","v":80743551.462800011},{"$f":"IF((K11-L11+I11-P11+Q11-J11)<0,0,(K11-L11+I11-P11+Q11-J11))","v":0},{"$f":"IF((Q11-S11)<0,0,(Q11-S11))","v":5180914.8599999994},0,{"$f":"T11*U11","v":0},{"$f":"IF((0.5*(P11-Q11-I11+J11-K11+L11))<0,0,(0.5*(P11-Q11-I11+J11-K11+L11)))","v":0},0.06,null,null,{"$f":"IF(OR(R11<=0,Z11>0),0,(R11+V11-W11)*X11)","v":4844613.0877680006},{"$f":"IF(M11<0,0,M11-Z11-AA11)","v":75898938.375032008}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B14), \"\", 'B8 Sch 8 CCA Bridge 25'!B14)","v":2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C14), \"\", 'B8 Sch 8 CCA Bridge 25'!C14)","v":"Distribution System (acq'd pre 1988)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB14), \"\", 'B8 Sch 8 CCA Bridge 25'!AB14)","v":32150241.899999999},null,null,null,null,null,null,null,32150241.899999999,null,null,0,null,32150241.899999999,0,{"$f":"IF((Q12-S12)<0,0,(Q12-S12))","v":0},null,0,0,0.06,null,null,{"$f":"IF(OR(R12<=0,Z12>0),0,(R12+V12-W12)*X12)","v":1929014.5139999997},30221227.386]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B15), \"\", 'B8 Sch 8 CCA Bridge 25'!B15)","v":3},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C15), \"\", 'B8 Sch 8 CCA Bridge 25'!C15)","v":"Buildings (acq'd pre 1988)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB15), \"\", 'B8 Sch 8 CCA Bridge 25'!AB15)","v":3906115.95},null,null,null,null,null,null,null,3906115.95,null,null,0,null,3906115.95,0,0,null,0,0,0.05,null,null,195305.79750000002,3710810.1525000003]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B16), \"\", 'B8 Sch 8 CCA Bridge 25'!B16)","v":6},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C16), \"\", 'B8 Sch 8 CCA Bridge 25'!C16)","v":"Certain Buildings; Fences"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB16), \"\", 'B8 Sch 8 CCA Bridge 25'!AB16)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.1,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B17), \"\", 'B8 Sch 8 CCA Bridge 25'!B17)","v":8},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C17), \"\", 'B8 Sch 8 CCA Bridge 25'!C17)","v":"General Office Equipment, Furniture, Fixtures"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB17), \"\", 'B8 Sch 8 CCA Bridge 25'!AB17)","v":5650100.3839999996},1464685.9200000002,null,null,null,null,null,null,7114786.3039999995,null,null,1464685.9200000002,{"$f":"P15","v":1464685.9200000002},7114786.3039999995,0,1464685.9200000002,0,0,0,0.2,null,null,1422957.2608,5691829.0431999993]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B18), \"\", 'B8 Sch 8 CCA Bridge 25'!B18)","v":10},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C18), \"\", 'B8 Sch 8 CCA Bridge 25'!C18)","v":"Motor Vehicles, Fleet"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB18), \"\", 'B8 Sch 8 CCA Bridge 25'!AB18)","v":6851793.4450000003},9965227.25,null,null,null,null,132000,null,16685020.695,null,null,9965227.25,9965227.25,16685020.695,132000,9833227.25,0,0,0,0.3,null,null,{"$f":"IF(OR(R16<=0,Z16>0),0,(R16+V16-W16)*X16)","v":5005506.2084999997},11679514.486500001]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B19), \"\", 'B8 Sch 8 CCA Bridge 25'!B19)","v":10.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C19), \"\", 'B8 Sch 8 CCA Bridge 25'!C19)","v":"Certain Automobiles"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB19), \"\", 'B8 Sch 8 CCA Bridge 25'!AB19)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B20), \"\", 'B8 Sch 8 CCA Bridge 25'!B20)","v":12},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C20), \"\", 'B8 Sch 8 CCA Bridge 25'!C20)","v":"Computer Application Software (Non-Systems)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB20), \"\", 'B8 Sch 8 CCA Bridge 25'!AB20)","v":0},5208880.3943787804,null,null,null,null,null,null,5208880.3943787804,null,null,5208880.3943787804,{"$f":"P18","v":5208880.3943787804},5208880.3943787804,0,5208880.3943787804,0,0,0,1,null,null,5208880.3943787804,0]
[null,"13 1",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C21), \"\", 'B8 Sch 8 CCA Bridge 25'!C21)","v":"Lease # 1"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB21), \"\", 'B8 Sch 8 CCA Bridge 25'!AB21)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 2",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C22), \"\", 'B8 Sch 8 CCA Bridge 25'!C22)","v":"Lease # 2"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB22), \"\", 'B8 Sch 8 CCA Bridge 25'!AB22)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 3",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C23), \"\", 'B8 Sch 8 CCA Bridge 25'!C23)","v":"Lease # 3"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB23), \"\", 'B8 Sch 8 CCA Bridge 25'!AB23)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 4",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C24), \"\", 'B8 Sch 8 CCA Bridge 25'!C24)","v":"Lease # 4"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB24), \"\", 'B8 Sch 8 CCA Bridge 25'!AB24)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B25), \"\", 'B8 Sch 8 CCA Bridge 25'!B25)","v":14},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C25), \"\", 'B8 Sch 8 CCA Bridge 25'!C25)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB25), \"\", 'B8 Sch 8 CCA Bridge 25'!AB25)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B26), \"\", 'B8 Sch 8 CCA Bridge 25'!B26)","v":14.1},"Eligible Capital Property (acq'd pre Jan 1, 2017)","B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB26), \"\", 'B8 Sch 8 CCA Bridge 25'!AB26)","v":6486929.4900000002},null,null,null,null,null,null,null,6486929.4900000002,null,null,0,null,{"$f":"IF((M24-O24)<0,0,M24-O24)","v":6486929.4900000002},{"$f":"IF((K24-L24+I24-P24+Q24-J24)<0,0,(K24-L24+I24-P24+Q24-J24))","v":0},0,null,0,0,7.0000000000000007E-2,null,null,454085.06430000009,6032844.4257000005]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B27), \"\", 'B8 Sch 8 CCA Bridge 25'!B27)","v":14.1},"Eligible Capital Property (acq'd post Jan 1, 2017)","B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB27), \"\", 'B8 Sch 8 CCA Bridge 25'!AB27)","v":42913163.9155},7081919.9500000002,null,null,null,null,null,null,49995083.865500003,null,null,7081919.9500000002,{"$f":"P25","v":7081919.9500000002},49995083.865500003,0,7081919.9500000002,0,0,0,0.05,null,null,2499754.1932750004,47495329.672225006]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B28), \"\", 'B8 Sch 8 CCA Bridge 25'!B28)","v":17},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C28), \"\", 'B8 Sch 8 CCA Bridge 25'!C28)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB28), \"\", 'B8 Sch 8 CCA Bridge 25'!AB28)","v":1209762.28},189911.29,null,null,null,null,null,null,1399673.57,null,null,189911.29,189911.29,1399673.57,0,189911.29,0,0,0,0.08,null,null,111973.88560000001,1287699.6844000001]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B29), \"\", 'B8 Sch 8 CCA Bridge 25'!B29)","v":42},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C29), \"\", 'B8 Sch 8 CCA Bridge 25'!C29)","v":"Fibre Optic Cable"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB29), \"\", 'B8 Sch 8 CCA Bridge 25'!AB29)","v":1024866.1368000001},973451.46,null,null,null,null,null,null,1998317.5967999999,null,null,973451.46,973451.46,1998317.5967999999,0,973451.46,0,0,0,0.12,null,null,239798.11161599998,1758519.4851839999]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B30), \"\", 'B8 Sch 8 CCA Bridge 25'!B30)","v":43.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C30), \"\", 'B8 Sch 8 CCA Bridge 25'!C30)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB30), \"\", 'B8 Sch 8 CCA Bridge 25'!AB30)","v":205953.902},null,null,null,null,null,null,null,205953.902,null,null,0,0,205953.902,0,0,0,0,0,0.3,null,null,{"$f":"P28*0.55+E28*X28","v":61786.170599999998},144167.73139999999]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B31), \"\", 'B8 Sch 8 CCA Bridge 25'!B31)","v":43.2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C31), \"\", 'B8 Sch 8 CCA Bridge 25'!C31)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB31), \"\", 'B8 Sch 8 CCA Bridge 25'!AB31)","v":99059.5},null,null,null,null,null,null,null,99059.5,null,null,0,null,99059.5,0,0,0,0,0,0.5,null,null,49529.75,49529.75]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B32), \"\", 'B8 Sch 8 CCA Bridge 25'!B32)","v":45},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C32), \"\", 'B8 Sch 8 CCA Bridge 25'!C32)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB32), \"\", 'B8 Sch 8 CCA Bridge 25'!AB32)","v":36.299999999999997},null,null,null,null,null,null,null,36.299999999999997,null,null,0,null,36.299999999999997,0,0,null,0,0,0.45,null,null,16.335000000000001,19.964999999999996]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B33), \"\", 'B8 Sch 8 CCA Bridge 25'!B33)","v":46},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C33), \"\", 'B8 Sch 8 CCA Bridge 25'!C33)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB33), \"\", 'B8 Sch 8 CCA Bridge 25'!AB33)","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B34), \"\", 'B8 Sch 8 CCA Bridge 25'!B34)","v":47},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C34), \"\", 'B8 Sch 8 CCA Bridge 25'!C34)","v":"Distribution System (acq'd post Feb 22/05)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB34), \"\", 'B8 Sch 8 CCA Bridge 25'!AB34)","v":716432530.48800004},146011414.32000002,null,null,null,null,null,null,862443944.80800009,null,null,146011414.32000002,{"$f":"P32","v":146011414.32000002},862443944.80800009,0,146011414.32000002,0,0,0,0.08,null,null,68995515.584640011,793448429.22336006]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B35), \"\", 'B8 Sch 8 CCA Bridge 25'!B35)","v":50},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C35), \"\", 'B8 Sch 8 CCA Bridge 25'!C35)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"B8",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!AB35), \"\", 'B8 Sch 8 CCA Bridge 25'!AB35)","v":1343095.0289999994},4316176.16,null,null,null,null,null,null,5659271.1889999993,null,null,4316176.16,4316176.16,5659271.1889999993,0,4316176.16,0,0,0,0.55000000000000004,null,null,3112599.1539499997,2546672.0350499996]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B36), \"\", 'B8 Sch 8 CCA Bridge 25'!B36)","v":95},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C36), \"\", 'B8 Sch 8 CCA Bridge 25'!C36)","v":"CWIP"},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B37), \"\", 'B8 Sch 8 CCA Bridge 25'!B37)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C37), \"\", 'B8 Sch 8 CCA Bridge 25'!C37)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B38), \"\", 'B8 Sch 8 CCA Bridge 25'!B38)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C38), \"\", 'B8 Sch 8 CCA Bridge 25'!C38)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B39), \"\", 'B8 Sch 8 CCA Bridge 25'!B39)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C39), \"\", 'B8 Sch 8 CCA Bridge 25'!C39)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B40), \"\", 'B8 Sch 8 CCA Bridge 25'!B40)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C40), \"\", 'B8 Sch 8 CCA Bridge 25'!C40)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B41), \"\", 'B8 Sch 8 CCA Bridge 25'!B41)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C41), \"\", 'B8 Sch 8 CCA Bridge 25'!C41)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B42), \"\", 'B8 Sch 8 CCA Bridge 25'!B42)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C42), \"\", 'B8 Sch 8 CCA Bridge 25'!C42)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B43), \"\", 'B8 Sch 8 CCA Bridge 25'!B43)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C43), \"\", 'B8 Sch 8 CCA Bridge 25'!C43)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,{"$f":"IF(M41<0,0,M41-Z41-AA41)","v":0}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B44), \"\", 'B8 Sch 8 CCA Bridge 25'!B44)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C44), \"\", 'B8 Sch 8 CCA Bridge 25'!C44)","v":""},"B8",null,null,null,null,null,null,null,null,{"$f":"IFERROR(E42+F42+H42-K42,\"\")","v":0},null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,null,"TOTALS",null,{"$f":"SUM(E10:E42)","v":1012651749.9631001},{"$f":"SUM(F10:F42)","v":180392581.60437879},{"$f":"SUM(G10:G42)","v":0},{"$f":"SUM(H10:H42)","v":0},{"$f":"SUM(I10:I42)","v":0},0,{"$f":"SUM(K10:K42)","v":132000},{"$f":"SUM(L10:L42)","v":0},{"$f":"SUM(M10:M42)","v":1192912331.5674789},0,0,180392581.60437879,{"$f":"SUM(Q10:Q42)","v":180392581.60437879},1192912331.5674789,132000,180260581.60437879,null,{"$f":"SUM(V10:V42)","v":0},0,null,{"$f":"SUM(Y10:Y42)","v":0},{"$f":"SUM(Z10:Z42)","v":0},{"$f":"SUM(AA10:AA42)","v":98883954.097527802},{"$f":"SUM(AB10:AB42)","v":1094028377.4699512}]
[]
[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"]
[]
[]
[]
[null,"1. Please note that Subsection 1100(2) of the Income Tax Regulations provide undepreciated capital cost adjustment factors of eligible zero-emission vehicles and equipment under Class 53, Class 54, Class 55 and Class 56, "]
[null,"    please assess the applicability of these adjustments and incorporate them in the PILs model as applicable."]

{"sheet":"T13 Sch 13 Reserves Test 26","index":25,"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],[4,0,4,8]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,null,"Schedule 13 Tax Reserves - Test Year 2026"]
[]
[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",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K13","v":0},null,{"$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",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K15","v":5102888},null,{"$f":"SUM(E15:F15)","v":5102888},null,null,null,{"$f":"G15+I15-J15","v":5102888},null,{"$f":"+K15-G15","v":0}]
[null,null,"Reserve for goods and services not delivered ss. 20(1)(m)","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K16","v":2480000},null,2480000,null,null,null,2480000,null,0]
[null,null,"Reserve for unpaid amounts ss. 20(1)(n)","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K17","v":0},null,0,null,null,null,0,null,0]
[null,null,"Debt & Share Issue Expenses ss. 20(1)(e)","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K18","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other tax reserves","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K19","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge 25'!K20","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge 25'!K21","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total",null,{"$f":"SUM(E15:E21)","v":7582888},0,7582888,"T1",0,0,7582888,"T1",0,{"$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",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K25","v":0},null,{"$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",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K26","v":5102888},null,5102888,null,null,null,5102888,null,0]
[null,null,"Accrued Employee Future Benefits:","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K27","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Medical and Life Insurance","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K28","v":0},null,0,null,null,null,0,null,0]
[null,null,"-Short & Long-term Disability","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K29","v":0},null,0,null,null,null,0,null,0]
[null,null," -Accmulated Sick Leave","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K30","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Termination Cost","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K31","v":0},null,0,null,null,null,0,null,0]
[null,null,"- Other Post-Employment Benefits","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K32","v":0},null,0,null,null,null,0,null,0]
[null,null,"Provision for Environmental Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K33","v":0},null,0,null,null,null,0,null,0]
[null,null,"Restructuring Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K34","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Contingent Litigation Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K35","v":0},null,0,null,null,null,0,null,0]
[null,null,"Accrued Self-Insurance Costs","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K36","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other Contingent Liabilities","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!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",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K38","v":0},null,0,null,null,null,0,null,0]
[null,null,"Unpaid Amounts to Related Person and Not Paid Within 3 Taxation Years ss. 78(1)","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K39","v":0},null,0,null,null,null,0,null,0]
[null,null,"Other","B13",{"$f":"'B13 Sch 13 Reserves Bridge 25'!K40","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge 25'!K41","v":0},null,0,null,null,null,0,null,0]
[null,null,null,null,{"$f":"'B13 Sch 13 Reserves Bridge 25'!K42","v":0},null,0,null,null,null,0,null,0]
[null,null,"Total ",null,{"$f":"SUM(E25:E42)","v":5102888},0,5102888,"T1",0,0,5102888,"T1",0,0]
[null,null,null,null,0]

{"sheet":"C1 PIL Tax Provision Test 27-30","index":26,"n_rows":144,"n_cols":10,"rows_kept":144,"cut":false,"hidden":false,"merged":[[143,2,143,6],[0,2,0,5],[1,2,1,9],[2,2,2,9],[3,2,3,9],[6,0,6,8]]}
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[]
[]
[null,null,null,null,null,2027,2028,2029,2030]
[null,null,null,null,"Working Paper Reference","Test Year                         Taxable Income","Test Year                         Taxable Income","Test Year                         Taxable Income","Test Year                         Taxable Income"]
[null,null,"Net Income Before Taxes",null,"A.",{"$f":"'A. Data Input Sheet 26-30'!N18","v":60884668.046000004},{"$f":"'A. Data Input Sheet 26-30'!S18","v":67547344.454720005},{"$f":"'A. Data Input Sheet 26-30'!X18","v":72551935.526519999},{"$f":"'A. Data Input Sheet 26-30'!AC18","v":76108283.442880005}]
[]
[null,null,null,"T2 S1 line #"]
[null,null,"Additions:"]
[null,null,"Interest and penalties on taxes",103,null,24000,24000,24000,24000]
[null,null,"Amortization of tangible assets\n2-4 ADJUSTED ACCOUNTING DATA P489",104,null,73266499.780000001,78921556.709999993,83855520.25,88921219.920000002]
[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"]
[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,1915499,1876114,1888623,1856013]
[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,7705406.4363393486,7895521.56252407,6405174.6216872549,4622680.8938715197]
[null,null,"Capitalized interest",119]
[null,null,"Non-deductible club dues and fees",120]
[null,null,"Non-deductible meals and entertainment expense",121,null,55510.18,55543.18,55492.68,55492.68]
[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,null,6776000,6776000,6776000,6776000]
[null,null,"Reserves from financial statements- balance at end of year",126,null,4141000,4141000,4141000,4141000]
[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,"Employee Future Benefit Accounting Expense",295,null,891309,909135,927317,945864]
[null,null,"Current year investment tax credit received",295,null,125000,115000,105000,105000]
[null,null,"ARO Accretion expense",295]
[null,null,"Capital Contributions Received (ITA 12(1)(x))",295]
[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,26910.330831995554,39358.896106103814,40354.39752987586,32550.481390789297]
[]
[null,null,"Donation expense",null,null,589867,597182,604652,612278]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total Additions",null,null,{"$f":"SUM(F17:F74)","v":95517001.727171347},{"$f":"SUM(G17:G74)","v":101350411.34863017},104823133.94921713,108092098.97526231]
[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",{"$f":"'C2 Sch 8 CCA Test 27'!AA43","v":115778748.45915011},{"$f":"'C3 Sch 8 CCA Test 28'!AA43","v":109759976.94640151},{"$f":"'C4 Sch 8 CCA Test 29'!AA44","v":117810845.541935},{"$f":"'C5 Sch 8 CCA Test 30'!AA45","v":120391869.47711419}]
[null,null,"Terminal loss from Schedule 8",404,"T8"]
[null,null,"Allowable business investment loss",406]
[null,null,"Deferred and prepaid expenses",409]
[null,null,"Scientific research expenses claimed in year",411,null,6704743.6568654096,6543670.7604672201,5070261.7498762086,3557665.136653427]
[null,null,"Tax reserves end of year",413,"T13",6776000,6776000,6776000,6776000]
[null,null,"Reserves from financial statements - balance at beginning of year",414,"T13",4141000,4141000,4141000,4141000,{"$f":"F35+F36-F84-F85","v":0}]
[null,null,"Contributions to deferred income plans",416]
[null,null,"Book income of joint venture or partnership",305]
[null,null,"Equity in income from subsidiary or affiliates",306]
[null,null,"Other deductions"]
[null,null,"Interest capitalized for accounting deducted for tax",395]
[null,null,"Capital Lease Payments",395]
[null,null,"Non-taxable imputed interest income on deferral and variance accounts ",395]
[null,null,null,395]
[null,null,null,395]
[null,null,null,395]
[null,null,null,395]
[null,null,null,395]
[null,null,"ARO Payments - Deductible for Tax when Paid"]
[null,null,"ITA 13(7.4) Election - Capital Contributions Received"]
[null,null,"ITA 13(7.4) Election - Apply Lease Inducement to cost of Leaseholds"]
[null,null,"Deferred Revenue - ITA 20(1)(m) reserve"]
[null,null,"Principal portion of lease payments"]
[null,null,"Lease Inducement Book Amortization credit to income"]
[null,null,"Financing fees for tax ITA 20(1)(e) and (e.1)"]
[]
[null,null,"Employee Future Benefit Benefits Paid",null,null,841309,859135,877317,895864]
[null,null,"SR&ED Exp Capitalized in Accounting",null,null,5717224.2233034559,5858285.0243941844,4752483.8312093122,3429916.8254646999]
[null,null,"Donations - OEB Qualified",null,null,348367,355682,363152,370778]
[]
[]
[]
[]
[null,null,"Total Deductions",null,"calculated",{"$f":"SUM(F77:F112)","v":140307392.33931896},{"$f":"SUM(G77:G112)","v":134293749.73126292},139791060.1230205,139563093.43923232]
[]
[null,null,"NET INCOME FOR TAX PURPOSES",null,"calculated",{"$f":"SUM(F13,F75)-F113","v":16094277.433852404},{"$f":"SUM(G13,G75)-G113","v":34604006.072087258},37584009.352716625,44637288.978909999]
[]
[null,null,"Charitable donations",311]
[null,null,"Taxable dividends received under section 112 or 113",320]
[null,null,"Non-capital losses of previous tax years from Schedule 4",331,"T4"]
[null,null,"Net capital losses of previous tax years from Schedule 4",332,"T4"]
[null,null,"Limited partnership losses of previous tax years from Schedule 4",335]
[]
[null,null,"REGULATORY TAXABLE INCOME",null,"calculated",{"$f":"IF(F115<0,F115,F115-SUM(F117:F122))","v":16094277.433852404},{"$f":"IF(G115<0,G115,G115-SUM(G117:G122))","v":34604006.072087258},37584009.352716625,44637288.978909999]
[]
[null,null,"Total Ontario income taxes before small business deduction",null,0.115,{"$f":"F123*$E$125","v":1850841.9048930267},{"$f":"G123*$E$125","v":3979460.6982900347},4322161.0755624119,5133288.2325746501]
[null,null,"Ontario Small Business Deduction",null,null,0,0,0,0]
[null,null,"Total Ontario income taxes",null,null,{"$f":"SUM(F125:F126)","v":1850841.9048930267},3979460.6982900347,4322161.0755624119,5133288.2325746501]
[null,null,"Effective Ontario tax rate",null,null,0.115,0.115,0.115,0.115,"B"]
[null,null,"Federal tax rate",null,null,0.15,0.15,0.15,0.15,"C"]
[null,null,"Combined tax rate",null,null,{"$f":"SUM(F128:F129)","v":0.26500000000000001},{"$f":"SUM(G128:G129)","v":0.26500000000000001},0.26500000000000001,0.26500000000000001,"D = B + C"]
[]
[null,null,"Total Income taxes",null,null,{"$f":"F123*F130","v":4264983.5199708873},{"$f":"G123*G130","v":9170061.6091031246},9959762.4784699064,11828881.579411151,"E = A * D"]
[null,null,"Investment Tax credits",null,null,{"$f":"F57","v":125000},{"$f":"G57","v":115000},105000,105000,"F"]
[null,null,"Miscellaneous Tax credits",null,null,null,null,null,null,"G"]
[null,null,"Total tax credits",null,null,{"$f":"SUM(F133:F134)","v":125000},115000,105000,105000,"H = F + G"]
[null,null,"Corporate PILs/Income Tax Provision for Test Year",null,null,{"$f":"+F132-F135","v":4139983.5199708873},{"$f":"+G132-G135","v":9055061.6091031246},9854762.4784699064,11723881.579411151,"I = E - H"]
[]
[null,null,"Corporate PILs/Income Tax Provision Gross Up 1",null,{"$f":"1-F130","v":0.73499999999999999},{"$f":"+F136/E138-F136","v":1492647.1194452858},{"$f":"+G136/E138-G136","v":3264750.1039623506},{"$f":"+H136/E138-H136","v":3553077.6282918714},{"$f":"+I136/E138-I136","v":4226977.7123047002},"K = I/J-I"]
[]
[null,null,"Income Tax (grossed-up)",null,null,{"$f":"+F136+F138","v":5632630.6394161731},{"$f":"+G136+G138","v":12319811.713065475},13407840.106761778,15950859.291715851,"L = K + I"]
[]
[]
[null,null,"Note:"]
[null,null,"1. This is for the derivation of revenue requirement and should not be used for sufficiency/deficiency calculations."]

{"sheet":"C2 Sch 8 CCA Test 27","index":27,"n_rows":51,"n_cols":28,"rows_kept":51,"cut":false,"hidden":false,"merged":[[45,1,45,35],[0,1,0,4],[1,1,1,22],[2,1,2,22],[3,1,3,22],[44,1,44,35],[4,0,4,6]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,"Schedule 8 CCA - Test Year 2027"]
[]
[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 designated immediate expensing property (DIEP)","(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)\nProceeds of dispositions of the DIEP (enter amount from column 8 that relates to the DIEP reported in column 4)\n","(10)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 8)","(11)\nUCC of the DIEP (enter the UCC amount that relates to the DIEP reported in column 4)\n","(12)\nImmediate expensing ","(13)\nCost of acquisitions on remainder of Class (column 3 minus\ncolumn 4 plus\ncolumn 11 minus\ncolumn 12)","(14)\nCost of acquisitions from column 13 that are accelerated investment incentive properties (AIIP) or properties included in Classes 54 to 56","(15)\nRemaining UCC (column 10 minus\ncolumn 12)\n(if negative, enter \"0\")","(16)\nProceeds of disposition available to reduce the UCC of AIIP and property included in Classes 54 to 56 (column 8 minus column 9\nplus column 6 minus column 13\nplus column 14 minus column 7) (if negative, enter \"0\")","(17) \nNet capital cost additions of AIIP and property included in Classes 54 to 56 acquired during the year (column 14 minus column 16) (if negative, enter \"0\")","Relevant factor1","(18)\nUCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the year (column 17 multiplied by the relevant factor)"," (19)\nUCC adjustment for non-AIIP and property included in Classes 54 to 56 (0.5 multiplied by the result of column 13 minus column 14 minus\ncolumn 6 plus column 7 minus\ncolumn 8 plus column 9) (if negative, enter \"0\")","(20)\nCCA Rate %","(21)\nRecapture of CCA","(22)\nTerminal Loss","(23)\nCCA (for declining balance method, the result of column 15 plus column  18 minus column 19, multiplied by column  20  or a lower amount, plus column 12))","(24)\nUCC at the end of the test year (column 10 minus column  23)"]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B12), \"\", 'B8 Sch 8 CCA Bridge 25'!B12)","v":1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C12), \"\", 'B8 Sch 8 CCA Bridge 25'!C12)","v":"Buildings, Distribution System (acq'd post 1987)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB10","v":114062846.0544},null,null,null,null,null,null,null,{"$f":"IFERROR(E10+F10+H10-K10,0)","v":114062846.0544},null,null,{"$f":"+F10-G10+N10-O10","v":0},null,{"$f":"IF((M10-O10)<0,0,M10-O10)","v":114062846.0544},{"$f":"IF((K10-L10+I10-P10+Q10-J10)<0,0,(K10-L10+I10-P10+Q10-J10))","v":0},{"$f":"IF((Q10-S10)<0,0,(Q10-S10))","v":0},0,{"$f":"T10*U10","v":0},{"$f":"IF((0.5*(P10-Q10-I10+J10-K10+L10))<0,0,(0.5*(P10-Q10-I10+J10-K10+L10)))","v":0},0.04,null,null,{"$f":"IF(OR(R10<=0,Z10>0),0,(R10+V10-W10)*X10)","v":4562513.8421759997},{"$f":"IF(M10<0,0,M10-Z10-AA10)","v":109500332.21222399}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B13), \"\", 'B8 Sch 8 CCA Bridge 25'!B13)","v":"1b"},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C13), \"\", 'B8 Sch 8 CCA Bridge 25'!C13)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB11","v":75898938.375032008},16757496.34,null,null,null,null,null,null,{"$f":"IFERROR(E11+F11+H11-K11,\"\")","v":92656434.715032011},null,null,{"$f":"+F11-G11+N11-O11","v":16757496.34},{"$f":"P11","v":16757496.34},{"$f":"IF((M11-O11)<0,0,M11-O11)","v":92656434.715032011},{"$f":"IF((K11-L11+I11-P11+Q11-J11)<0,0,(K11-L11+I11-P11+Q11-J11))","v":0},{"$f":"IF((Q11-S11)<0,0,(Q11-S11))","v":16757496.34},0,{"$f":"T11*U11","v":0},{"$f":"IF((0.5*(P11-Q11-I11+J11-K11+L11))<0,0,(0.5*(P11-Q11-I11+J11-K11+L11)))","v":0},0.06,null,null,{"$f":"IF(OR(R11<=0,Z11>0),0,(R11+V11-W11)*X11)","v":5559386.0829019202},{"$f":"IF(M11<0,0,M11-Z11-AA11)","v":87097048.632130086}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B14), \"\", 'B8 Sch 8 CCA Bridge 25'!B14)","v":2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C14), \"\", 'B8 Sch 8 CCA Bridge 25'!C14)","v":"Distribution System (acq'd pre 1988)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB12","v":30221227.386},null,null,null,null,null,null,null,30221227.386,null,null,0,null,30221227.386,0,0,null,0,0,0.06,null,null,1813273.64316,28407953.742839999]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B15), \"\", 'B8 Sch 8 CCA Bridge 25'!B15)","v":3},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C15), \"\", 'B8 Sch 8 CCA Bridge 25'!C15)","v":"Buildings (acq'd pre 1988)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB13","v":3710810.1525000003},null,null,null,null,null,null,null,3710810.1525000003,null,null,0,null,3710810.1525000003,0,0,null,0,0,0.05,null,null,185540.50762500003,3525269.6448750002]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B16), \"\", 'B8 Sch 8 CCA Bridge 25'!B16)","v":6},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C16), \"\", 'B8 Sch 8 CCA Bridge 25'!C16)","v":"Certain Buildings; Fences"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB14","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.1,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B17), \"\", 'B8 Sch 8 CCA Bridge 25'!B17)","v":8},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C17), \"\", 'B8 Sch 8 CCA Bridge 25'!C17)","v":"General Office Equipment, Furniture, Fixtures"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB15","v":5691829.0431999993},1459925.1700000002,null,null,null,null,null,null,7151754.2131999992,null,null,1459925.1700000002,{"$f":"P15","v":1459925.1700000002},7151754.2131999992,0,1459925.1700000002,0,0,0,0.2,null,null,1430350.8426399999,5721403.3705599997]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B18), \"\", 'B8 Sch 8 CCA Bridge 25'!B18)","v":10},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C18), \"\", 'B8 Sch 8 CCA Bridge 25'!C18)","v":"Motor Vehicles, Fleet"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB16","v":11679514.486500001},11701459.110000001,null,null,null,null,132000,null,23248973.596500002,null,null,11701459.110000001,11701459.110000001,23248973.596500002,132000,11569459.110000001,0,0,0,0.3,null,null,{"$f":"IF(OR(R16<=0,Z16>0),0,(R16+V16-W16)*X16)","v":6974692.07895},16274281.517550003]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B19), \"\", 'B8 Sch 8 CCA Bridge 25'!B19)","v":10.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C19), \"\", 'B8 Sch 8 CCA Bridge 25'!C19)","v":"Certain Automobiles"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB17","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B20), \"\", 'B8 Sch 8 CCA Bridge 25'!B20)","v":12},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C20), \"\", 'B8 Sch 8 CCA Bridge 25'!C20)","v":"Computer Application Software (Non-Systems)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB18","v":0},5172735.0066965409,null,null,null,null,null,null,5172735.0066965409,null,null,5172735.0066965409,{"$f":"P18","v":5172735.0066965409},5172735.0066965409,0,5172735.0066965409,0,0,0,1,null,null,5172735.0066965409,0]
[null,"13 1",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C21), \"\", 'B8 Sch 8 CCA Bridge 25'!C21)","v":"Lease # 1"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB19","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 2",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C22), \"\", 'B8 Sch 8 CCA Bridge 25'!C22)","v":"Lease # 2"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB20","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 3",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C23), \"\", 'B8 Sch 8 CCA Bridge 25'!C23)","v":"Lease # 3"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB21","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 4",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C24), \"\", 'B8 Sch 8 CCA Bridge 25'!C24)","v":"Lease # 4"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB22","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B25), \"\", 'B8 Sch 8 CCA Bridge 25'!B25)","v":14},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C25), \"\", 'B8 Sch 8 CCA Bridge 25'!C25)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB23","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B26), \"\", 'B8 Sch 8 CCA Bridge 25'!B26)","v":14.1},"Eligible Capital Property (acq'd pre Jan 1, 2017)","B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB24","v":6032844.4257000005},null,null,null,null,null,null,null,6032844.4257000005,null,null,0,null,{"$f":"IF((M24-O24)<0,0,M24-O24)","v":6032844.4257000005},{"$f":"IF((K24-L24+I24-P24+Q24-J24)<0,0,(K24-L24+I24-P24+Q24-J24))","v":0},0,null,0,0,7.0000000000000007E-2,null,null,422299.10979900009,5610545.3159010001]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B27), \"\", 'B8 Sch 8 CCA Bridge 25'!B27)","v":14.1},"Eligible Capital Property (acq'd post Jan 1, 2017)","B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB25","v":47495329.672225006},6078320.0099999998,null,null,null,null,null,null,53573649.682225004,null,null,6078320.0099999998,{"$f":"P25","v":6078320.0099999998},53573649.682225004,0,6078320.0099999998,0,0,0,0.05,null,null,2678682.4841112504,50894967.198113754]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B28), \"\", 'B8 Sch 8 CCA Bridge 25'!B28)","v":17},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C28), \"\", 'B8 Sch 8 CCA Bridge 25'!C28)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB26","v":1287699.6844000001},null,null,null,null,null,null,null,1287699.6844000001,null,null,0,0,1287699.6844000001,0,0,0,0,0,0.08,null,null,103015.97475200001,1184683.7096480001]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B29), \"\", 'B8 Sch 8 CCA Bridge 25'!B29)","v":42},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C29), \"\", 'B8 Sch 8 CCA Bridge 25'!C29)","v":"Fibre Optic Cable"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB27","v":1758519.4851839999},1019233.29,null,null,null,null,null,null,2777752.7751839999,null,null,1019233.29,1019233.29,2777752.7751839999,0,1019233.29,0,0,0,0.12,null,null,333330.33302207995,2444422.44216192]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B30), \"\", 'B8 Sch 8 CCA Bridge 25'!B30)","v":43.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C30), \"\", 'B8 Sch 8 CCA Bridge 25'!C30)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB28","v":144167.73139999999},null,null,null,null,null,null,null,144167.73139999999,null,null,0,0,144167.73139999999,0,0,0,0,0,0.3,null,null,{"$f":"(E28*0.3)+(F28*0.55)","v":43250.319419999993},100917.41198]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B31), \"\", 'B8 Sch 8 CCA Bridge 25'!B31)","v":43.2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C31), \"\", 'B8 Sch 8 CCA Bridge 25'!C31)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB29","v":49529.75},null,null,null,null,null,null,null,49529.75,null,null,0,null,49529.75,0,0,0.5,0,0,0.5,null,null,24764.875,24764.875]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B32), \"\", 'B8 Sch 8 CCA Bridge 25'!B32)","v":45},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C32), \"\", 'B8 Sch 8 CCA Bridge 25'!C32)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB30","v":19.964999999999996},null,null,null,null,null,null,null,19.964999999999996,null,null,0,null,19.964999999999996,0,0,null,0,0,0.45,null,null,8.9842499999999994,10.980749999999997]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B33), \"\", 'B8 Sch 8 CCA Bridge 25'!B33)","v":46},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C33), \"\", 'B8 Sch 8 CCA Bridge 25'!C33)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB31","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B34), \"\", 'B8 Sch 8 CCA Bridge 25'!B34)","v":47},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C34), \"\", 'B8 Sch 8 CCA Bridge 25'!C34)","v":"Distribution System (acq'd post Feb 22/05)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB32","v":793448429.22336006},210403084.94999999,null,null,null,null,null,null,1003851514.1733601,null,null,210403084.94999999,{"$f":"P32","v":210403084.94999999},1003851514.1733601,0,210403084.94999999,0,0,0,0.08,null,null,80308121.133868814,923543393.0394913]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B35), \"\", 'B8 Sch 8 CCA Bridge 25'!B35)","v":50},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C35), \"\", 'B8 Sch 8 CCA Bridge 25'!C35)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB33","v":2546672.0350499996},8665661.129999999,null,null,null,null,null,null,11212333.165049998,null,null,8665661.129999999,8665661.129999999,11212333.165049998,0,8665661.129999999,0,0,0,0.55000000000000004,null,null,6166783.240777499,5045549.924272499]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B36), \"\", 'B8 Sch 8 CCA Bridge 25'!B36)","v":95},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C36), \"\", 'B8 Sch 8 CCA Bridge 25'!C36)","v":"CWIP"},"B8",{"$f":"'T8 Sch 8 CCA Test 26'!AB34","v":0},null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B37), \"\", 'B8 Sch 8 CCA Bridge 25'!B37)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C37), \"\", 'B8 Sch 8 CCA Bridge 25'!C37)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B38), \"\", 'B8 Sch 8 CCA Bridge 25'!B38)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C38), \"\", 'B8 Sch 8 CCA Bridge 25'!C38)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B39), \"\", 'B8 Sch 8 CCA Bridge 25'!B39)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C39), \"\", 'B8 Sch 8 CCA Bridge 25'!C39)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B40), \"\", 'B8 Sch 8 CCA Bridge 25'!B40)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C40), \"\", 'B8 Sch 8 CCA Bridge 25'!C40)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B41), \"\", 'B8 Sch 8 CCA Bridge 25'!B41)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C41), \"\", 'B8 Sch 8 CCA Bridge 25'!C41)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B42), \"\", 'B8 Sch 8 CCA Bridge 25'!B42)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C42), \"\", 'B8 Sch 8 CCA Bridge 25'!C42)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B43), \"\", 'B8 Sch 8 CCA Bridge 25'!B43)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C43), \"\", 'B8 Sch 8 CCA Bridge 25'!C43)","v":""},"B8",null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,{"$f":"IF(M41<0,0,M41-Z41-AA41)","v":0}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B44), \"\", 'B8 Sch 8 CCA Bridge 25'!B44)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C44), \"\", 'B8 Sch 8 CCA Bridge 25'!C44)","v":""},"B8",null,null,null,null,null,null,null,null,{"$f":"IFERROR(E42+F42+H42-K42,\"\")","v":0},null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,null,"TOTALS",null,{"$f":"SUM(E10:E42)","v":1094028377.4699512},{"$f":"SUM(F10:F42)","v":261257915.00669652},{"$f":"SUM(G10:G42)","v":0},{"$f":"SUM(H10:H42)","v":0},{"$f":"SUM(I10:I42)","v":0},0,{"$f":"SUM(K10:K42)","v":132000},{"$f":"SUM(L10:L42)","v":0},{"$f":"SUM(M10:M42)","v":1355154292.4766476},0,0,261257915.00669652,{"$f":"SUM(Q10:Q42)","v":261257915.00669652},1355154292.4766476,132000,261125915.00669652,null,{"$f":"SUM(V10:V42)","v":0},0,null,{"$f":"SUM(Y10:Y42)","v":0},{"$f":"SUM(Z10:Z42)","v":0},{"$f":"SUM(AA10:AA42)","v":115778748.45915011},{"$f":"SUM(AB10:AB42)","v":1239375544.0174975}]
[]
[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"]
[]
[]
[]
[null,"1. Please note that Subsection 1100(2) of the Income Tax Regulations provide undepreciated capital cost adjustment factors of eligible zero-emission vehicles and equipment under Class 53, Class 54, Class 55 and Class 56, "]
[null,"    please assess the applicability of these adjustments and incorporate them in the PILs model as applicable."]

{"sheet":"C3 Sch 8 CCA Test 28","index":28,"n_rows":51,"n_cols":28,"rows_kept":51,"cut":false,"hidden":false,"merged":[[45,1,45,35],[0,1,0,4],[1,1,1,22],[2,1,2,22],[3,1,3,22],[44,1,44,35],[4,0,4,6]]}
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,"Schedule 8 CCA - Test Year 2028"]
[]
[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 designated immediate expensing property (DIEP)","(5)\nAdjustments and transfers (enter amounts that will reduce the UCC as negatives)","(6)\n50% rule (1/2 of the amount, if any, by which the net cost of acquisitions exceeds proceeds of dispositions in column 8)","(7)\nAmount from column 5 that is repaid during the year for a property, subsequent to its disposition","(8)\nProceeds of dispositions","(9)\nProceeds of dispositions of the DIEP (enter amount from column 8 that relates to the DIEP reported in column 4)\n","(10)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 8)","(11)\nUCC of the DIEP (enter the UCC amount that relates to the DIEP reported in column 4)\n","(12)\nImmediate expensing ","(13)\nCost of acquisitions on remainder of Class (column 3 minus\ncolumn 4 plus\ncolumn 11 minus\ncolumn 12)","(14)\nCost of acquisitions from column 13 that are accelerated investment incentive properties (AIIP) or properties included in Classes 54 to 56","(15)\nRemaining UCC (column 10 minus\ncolumn 12)\n(if negative, enter \"0\")","(16)\nProceeds of disposition available to reduce the UCC of AIIP and property included in Classes 54 to 56 (column 8 minus column 9\nplus column 6 minus column 13\nplus column 14 minus column 7) (if negative, enter \"0\")","(17) \nNet capital cost additions of AIIP and property included in Classes 54 to 56 acquired during the year (column 14 minus column 16) (if negative, enter \"0\")","Relevant factor1","(18)\nUCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the year (column 17 multiplied by the relevant factor)"," (19)\nUCC adjustment for non-AIIP and property included in Classes 54 to 56 (0.5 multiplied by the result of column 13 minus column 14 minus\ncolumn 6 plus column 7 minus\ncolumn 8 plus column 9) (if negative, enter \"0\")","(20)\nCCA Rate %","(21)\nRecapture of CCA","(22)\nTerminal Loss","(23)\nCCA (for declining balance method, the result of column 15 plus column  18 minus column 19, multiplied by column  20  or a lower amount, plus column 12))","(24)\nUCC at the end of the test year (column 6 plus  column 15 minus column 23)"]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B12), \"\", 'B8 Sch 8 CCA Bridge 25'!B12)","v":1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C12), \"\", 'B8 Sch 8 CCA Bridge 25'!C12)","v":"Buildings, Distribution System (acq'd post 1987)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB10","v":109500332.21222399},null,null,null,{"$f":"(F10-K10)/2","v":0},null,null,null,{"$f":"IFERROR(E10+F10-I10-K10,0)","v":109500332.21222399},null,null,{"$f":"+F10-G10+N10-O10","v":0},null,{"$f":"IF((M10-O10)<0,0,M10-O10)","v":109500332.21222399},{"$f":"IF((K10-L10+I10-P10+Q10-J10)<0,0,(K10-L10+I10-P10+Q10-J10))","v":0},{"$f":"IF((Q10-S10)<0,0,(Q10-S10))","v":0},0,{"$f":"T10*U10","v":0},null,0.04,null,null,{"$f":"IF(OR(R10<=0,Z10>0),0,(R10+V10-W10)*X10)","v":4380013.2884889599},{"$f":"I10+R10-AA10","v":105120318.92373504}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B13), \"\", 'B8 Sch 8 CCA Bridge 25'!B13)","v":"1b"},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C13), \"\", 'B8 Sch 8 CCA Bridge 25'!C13)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB11","v":87097048.632130086},11361086.279999999,null,null,{"$f":"(F11-K11)/2","v":5680543.1399999997},null,null,null,{"$f":"IFERROR(E11+F11-I11-K11,0)","v":92777591.772130087},null,null,11361086.279999999,null,{"$f":"IF((M11-O11)<0,0,M11-O11)","v":92777591.772130087},{"$f":"IF((K11-L11+I11-P11+Q11-J11)<0,0,(K11-L11+I11-P11+Q11-J11))","v":0},{"$f":"IF((Q11-S11)<0,0,(Q11-S11))","v":0},0,{"$f":"T11*U11","v":0},null,0.06,null,null,{"$f":"IF(OR(R11<=0,Z11>0),0,(R11+V11-W11)*X11)","v":5566655.5063278051},{"$f":"I11+R11-AA11","v":92891479.40580228}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B14), \"\", 'B8 Sch 8 CCA Bridge 25'!B14)","v":2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C14), \"\", 'B8 Sch 8 CCA Bridge 25'!C14)","v":"Distribution System (acq'd pre 1988)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB12","v":28407953.742839999},null,null,null,0,null,null,null,28407953.742839999,null,null,0,null,28407953.742839999,0,0,null,0,null,0.06,null,null,{"$f":"IF(OR(R12<=0,Z12>0),0,(R12+V12-W12)*X12)","v":1704477.2245703998},26703476.518269598]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B15), \"\", 'B8 Sch 8 CCA Bridge 25'!B15)","v":3},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C15), \"\", 'B8 Sch 8 CCA Bridge 25'!C15)","v":"Buildings (acq'd pre 1988)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB13","v":3525269.6448750002},null,null,null,0,null,null,null,3525269.6448750002,null,null,0,null,3525269.6448750002,0,0,null,0,null,0.05,null,null,176263.48224375001,3349006.16263125]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B16), \"\", 'B8 Sch 8 CCA Bridge 25'!B16)","v":6},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C16), \"\", 'B8 Sch 8 CCA Bridge 25'!C16)","v":"Certain Buildings; Fences"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB14","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,0.1,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B17), \"\", 'B8 Sch 8 CCA Bridge 25'!B17)","v":8},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C17), \"\", 'B8 Sch 8 CCA Bridge 25'!C17)","v":"General Office Equipment, Furniture, Fixtures"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB15","v":5721403.3705599997},1097051.5499999998,null,null,548525.77499999991,null,null,null,6269929.1455600001,null,null,1097051.5499999998,null,6269929.1455600001,0,0,0,0,null,0.2,null,null,1253985.8291120001,5564469.0914480006]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B18), \"\", 'B8 Sch 8 CCA Bridge 25'!B18)","v":10},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C18), \"\", 'B8 Sch 8 CCA Bridge 25'!C18)","v":"Motor Vehicles, Fleet"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB16","v":16274281.517550003},9174432.9900000002,null,null,4521216.4950000001,null,132000,null,20795498.01255,null,null,9174432.9900000002,null,20795498.01255,0,0,0,0,null,0.3,null,null,{"$f":"IF(OR(R16<=0,Z16>0),0,(R16+V16-W16)*X16)","v":6238649.4037649995},19078065.103785001]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B19), \"\", 'B8 Sch 8 CCA Bridge 25'!B19)","v":10.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C19), \"\", 'B8 Sch 8 CCA Bridge 25'!C19)","v":"Certain Automobiles"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB17","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B20), \"\", 'B8 Sch 8 CCA Bridge 25'!B20)","v":12},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C20), \"\", 'B8 Sch 8 CCA Bridge 25'!C20)","v":"Computer Application Software (Non-Systems)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB18","v":0},3777019.8756058207,null,null,1888509.9378029103,null,null,null,1888509.9378029103,null,null,3777019.8756058207,null,1888509.9378029103,0,0,0,0,null,1,null,null,1888509.9378029103,1888509.9378029103]
[null,"13 1",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C21), \"\", 'B8 Sch 8 CCA Bridge 25'!C21)","v":"Lease # 1"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB19","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,"NA",null,null,0,0]
[null,"13 2",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C22), \"\", 'B8 Sch 8 CCA Bridge 25'!C22)","v":"Lease # 2"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB20","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,"NA",null,null,0,0]
[null,"13 3",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C23), \"\", 'B8 Sch 8 CCA Bridge 25'!C23)","v":"Lease # 3"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB21","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,"NA",null,null,0,0]
[null,"13 4",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C24), \"\", 'B8 Sch 8 CCA Bridge 25'!C24)","v":"Lease # 4"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB22","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B25), \"\", 'B8 Sch 8 CCA Bridge 25'!B25)","v":14},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C25), \"\", 'B8 Sch 8 CCA Bridge 25'!C25)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB23","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B26), \"\", 'B8 Sch 8 CCA Bridge 25'!B26)","v":14.1},"Eligible Capital Property (acq'd pre Jan 1, 2017)","B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB24","v":5610545.3159010001},null,null,null,0,null,null,null,5610545.3159010001,null,null,0,null,5610545.3159010001,{"$f":"IF((K24-L24+I24-P24+Q24-J24)<0,0,(K24-L24+I24-P24+Q24-J24))","v":0},0,null,0,null,7.0000000000000007E-2,null,null,392738.17211307003,5217807.1437879298]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B27), \"\", 'B8 Sch 8 CCA Bridge 25'!B27)","v":14.1},"Eligible Capital Property (acq'd post Jan 1, 2017)","B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB25","v":50894967.198113754},31365345.960000001,null,null,15682672.98,null,null,null,66577640.178113744,null,null,31365345.960000001,null,66577640.178113744,0,0,0,0,null,0.05,null,null,{"$f":"IF(OR(R25<=0,Z25>0),0,(R25+V25-W25)*X25)","v":3328882.0089056874},78931431.149208054]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B28), \"\", 'B8 Sch 8 CCA Bridge 25'!B28)","v":17},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C28), \"\", 'B8 Sch 8 CCA Bridge 25'!C28)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB26","v":1184683.7096480001},null,null,null,0,null,null,null,1184683.7096480001,null,null,0,null,1184683.7096480001,0,0,0,0,null,0.08,null,null,94774.696771840012,1089909.01287616]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B29), \"\", 'B8 Sch 8 CCA Bridge 25'!B29)","v":42},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C29), \"\", 'B8 Sch 8 CCA Bridge 25'!C29)","v":"Fibre Optic Cable"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB27","v":2444422.44216192},4803271.2699999996,null,null,2401635.6349999998,null,null,null,4846058.0771619193,null,null,4803271.2699999996,null,4846058.0771619193,0,0,0,0,null,0.12,null,null,581526.96925943031,6666166.7429024884]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B30), \"\", 'B8 Sch 8 CCA Bridge 25'!B30)","v":43.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C30), \"\", 'B8 Sch 8 CCA Bridge 25'!C30)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB28","v":100917.41198},null,null,null,0,null,null,null,100917.41198,null,null,0,null,100917.41198,0,0,0,0,null,0.3,null,null,30275.223593999999,70642.188386000009]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B31), \"\", 'B8 Sch 8 CCA Bridge 25'!B31)","v":43.2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C31), \"\", 'B8 Sch 8 CCA Bridge 25'!C31)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB29","v":24764.875},null,null,null,0,null,null,null,24764.875,null,null,0,null,24764.875,0,0,0,0,null,0.5,null,null,12382.4375,12382.4375]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B32), \"\", 'B8 Sch 8 CCA Bridge 25'!B32)","v":45},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C32), \"\", 'B8 Sch 8 CCA Bridge 25'!C32)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB30","v":10.980749999999997},null,null,null,0,null,null,null,10.980749999999997,null,null,0,null,10.980749999999997,0,0,null,0,null,0.45,null,null,4.9413374999999986,6.0394124999999983]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B33), \"\", 'B8 Sch 8 CCA Bridge 25'!B33)","v":46},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C33), \"\", 'B8 Sch 8 CCA Bridge 25'!C33)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB31","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B34), \"\", 'B8 Sch 8 CCA Bridge 25'!B34)","v":47},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C34), \"\", 'B8 Sch 8 CCA Bridge 25'!C34)","v":"Distribution System (acq'd post Feb 22/05)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB32","v":923543393.0394913},175981787.69000003,null,null,87990893.845000014,null,null,null,1011534286.8844912,null,null,175981787.69000003,null,1011534286.8844912,0,0,0,0,null,0.08,null,null,80922742.950759292,1018602437.7787319]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B35), \"\", 'B8 Sch 8 CCA Bridge 25'!B35)","v":50},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C35), \"\", 'B8 Sch 8 CCA Bridge 25'!C35)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"B8",{"$f":"'C2 Sch 8 CCA Test 27'!AB33","v":5045549.924272499},1501972.42,null,null,750986.21,null,null,null,5796536.134272499,null,null,1501972.42,null,5796536.134272499,0,0,0,0,null,0.55000000000000004,null,null,3188094.8738498748,3359427.4704226241]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B36), \"\", 'B8 Sch 8 CCA Bridge 25'!B36)","v":95},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C36), \"\", 'B8 Sch 8 CCA Bridge 25'!C36)","v":"CWIP"},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,null,0,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B37), \"\", 'B8 Sch 8 CCA Bridge 25'!B37)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C37), \"\", 'B8 Sch 8 CCA Bridge 25'!C37)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,null,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B38), \"\", 'B8 Sch 8 CCA Bridge 25'!B38)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C38), \"\", 'B8 Sch 8 CCA Bridge 25'!C38)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,null,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B39), \"\", 'B8 Sch 8 CCA Bridge 25'!B39)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C39), \"\", 'B8 Sch 8 CCA Bridge 25'!C39)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,null,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B40), \"\", 'B8 Sch 8 CCA Bridge 25'!B40)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C40), \"\", 'B8 Sch 8 CCA Bridge 25'!C40)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,null,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B41), \"\", 'B8 Sch 8 CCA Bridge 25'!B41)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C41), \"\", 'B8 Sch 8 CCA Bridge 25'!C41)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,null,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B42), \"\", 'B8 Sch 8 CCA Bridge 25'!B42)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C42), \"\", 'B8 Sch 8 CCA Bridge 25'!C42)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,null,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B43), \"\", 'B8 Sch 8 CCA Bridge 25'!B43)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C43), \"\", 'B8 Sch 8 CCA Bridge 25'!C43)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,null,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B44), \"\", 'B8 Sch 8 CCA Bridge 25'!B44)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C44), \"\", 'B8 Sch 8 CCA Bridge 25'!C44)","v":""},"B8",null,null,null,null,null,null,null,null,{"$f":"IFERROR(E42+F42*0.5+H42-K42,\"\")","v":0},null,null,{"$f":"+F42-G42+N42-O42","v":0},null,0,0,0,null,0,{"$f":"IF((0.5*(P42-Q42-I42+J42-K42+L42))<0,0,(0.5*(P42-Q42-I42+J42-K42+L42)))","v":0},null,null,null,0,{"$f":"IF(M42<0,0,M42-Z42-AA42)","v":0}]
[null,null,"TOTALS",null,{"$f":"SUM(E10:E42)","v":1239375544.0174975},{"$f":"SUM(F10:F42)","v":239061968.03560582},{"$f":"SUM(G10:G42)","v":0},{"$f":"SUM(H10:H42)","v":0},{"$f":"SUM(I10:I42)","v":119464984.01780291},0,{"$f":"SUM(K10:K42)","v":132000},{"$f":"SUM(L10:L42)","v":0},{"$f":"SUM(M10:M42)","v":1358840528.0353005},0,0,239061968.03560582,{"$f":"SUM(Q10:Q42)","v":0},1358840528.0353005,0,0,null,{"$f":"SUM(V10:V42)","v":0},0,null,{"$f":"SUM(Y10:Y42)","v":0},{"$f":"SUM(Z10:Z42)","v":0},{"$f":"SUM(AA10:AA42)","v":109759976.94640151},{"$f":"SUM(AB10:AB42)","v":1368545535.1067016}]
[]
[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"]
[]
[]
[]
[null,"1. Please note that Subsection 1100(2) of the Income Tax Regulations provide undepreciated capital cost adjustment factors of eligible zero-emission vehicles and equipment under Class 53, Class 54, Class 55 and Class 56, "]
[null,"    please assess the applicability of these adjustments and incorporate them in the PILs model as applicable."]

{"sheet":"C4 Sch 8 CCA Test 29","index":29,"n_rows":52,"n_cols":28,"rows_kept":52,"cut":false,"hidden":false,"merged":[[46,1,46,35],[0,1,0,4],[1,1,1,22],[2,1,2,22],[3,1,3,22],[45,1,45,35],[5,0,5,6]]}
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,"Schedule 8 CCA - Test Year 2029"]
[]
[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 designated immediate expensing property (DIEP)","(5)\nAdjustments and transfers (enter amounts that will reduce the UCC as negatives)","(6)\n50% rule (1/2 of the amount, if any, by which the net cost of acquisitions exceeds proceeds of dispositions in column 8)","(7)\nAmount from column 5 that is repaid during the year for a property, subsequent to its disposition","(8)\nProceeds of dispositions","(9)\nProceeds of dispositions of the DIEP (enter amount from column 8 that relates to the DIEP reported in column 4)\n","(10)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 6 minus column 8)","(11)\nUCC of the DIEP (enter the UCC amount that relates to the DIEP reported in column 4)\n","(12)\nImmediate expensing ","(13)\nCost of acquisitions on remainder of Class (column 3 minus\ncolumn 4 plus\ncolumn 11 minus\ncolumn 12)","(14)\nCost of acquisitions from column 13 that are accelerated investment incentive properties (AIIP) or properties included in Classes 54 to 56","(15)\nReduced undepreciated capital cost (column 2 plus column 3 plus column 5 minus column 6 minus column 8)","(16)\nProceeds of disposition available to reduce the UCC of AIIP and property included in Classes 54 to 56 (column 8 minus column 9\nplus column 6 minus column 13\nplus column 14 minus column 7) (if negative, enter \"0\")","(17) \nNet capital cost additions of AIIP and property included in Classes 54 to 56 acquired during the year (column 14 minus column 16) (if negative, enter \"0\")","Relevant factor1","(18)\nUCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the year (column 17 multiplied by the relevant factor)"," (19)\nUCC adjustment for non-AIIP and property included in Classes 54 to 56 (0.5 multiplied by the result of column 13 minus column 14 minus\ncolumn 6 plus column 7 minus\ncolumn 8 plus column 9) (if negative, enter \"0\")","(20)\nCCA Rate %","(21)\nRecapture of CCA","(22)\nTerminal Loss","(23)\nCCA (for declining balance method, the result of column 15 plus column  18 minus column 19, multiplied by column  20  or a lower amount, plus column 12))","(24)\nUCC at the end of the test year (column 6 plus  column 15 minus column 23)"]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B12), \"\", 'B8 Sch 8 CCA Bridge 25'!B12)","v":1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C12), \"\", 'B8 Sch 8 CCA Bridge 25'!C12)","v":"Buildings, Distribution System (acq'd post 1987)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB10","v":105120318.92373504},null,null,null,{"$f":"(F11-K11)/2","v":0},null,null,null,{"$f":"IFERROR(E11+F11+H11-K11-I11,\"\")","v":105120318.92373504},null,null,{"$f":"+F11-G11+N11-O11","v":0},null,{"$f":"E11+F11+H11-I11-K11","v":105120318.92373504},{"$f":"IF((K11-L11+I11-P11+Q11-J11)<0,0,(K11-L11+I11-P11+Q11-J11))","v":0},{"$f":"IF((Q11-S11)<0,0,(Q11-S11))","v":0},0,{"$f":"T11*U11","v":0},0,0.04,null,null,{"$f":"IF(OR(R11<=0,Z11>0),0,(R11+V11-W11)*X11)","v":4204812.7569494015},{"$f":"I11+R11-AA11","v":100915506.16678564}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B13), \"\", 'B8 Sch 8 CCA Bridge 25'!B13)","v":"1b"},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C13), \"\", 'B8 Sch 8 CCA Bridge 25'!C13)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB11","v":92891479.40580228},6715343.1399999997,null,null,{"$f":"(F12-K12)/2","v":3357671.57},null,null,null,{"$f":"IFERROR(E12+F12+H12-K12-I12,\"\")","v":96249150.975802287},null,null,6715343.1399999997,null,{"$f":"E12+F12+H12-I12-K12","v":96249150.975802287},{"$f":"IF((K12-L12+I12-P12+Q12-J12)<0,0,(K12-L12+I12-P12+Q12-J12))","v":0},{"$f":"IF((Q12-S12)<0,0,(Q12-S12))","v":0},0,{"$f":"T12*U12","v":0},0,0.06,null,null,{"$f":"IF(OR(R12<=0,Z12>0),0,(R12+V12-W12)*X12)","v":5774949.0585481366},{"$f":"I12+R12-AA12","v":93831873.487254143}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B14), \"\", 'B8 Sch 8 CCA Bridge 25'!B14)","v":2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C14), \"\", 'B8 Sch 8 CCA Bridge 25'!C14)","v":"Distribution System (acq'd pre 1988)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB12","v":26703476.518269598},null,null,null,0,null,null,null,26703476.518269598,null,null,0,null,26703476.518269598,0,0,null,0,0,0.06,null,null,{"$f":"IF(OR(R13<=0,Z13>0),0,(R13+V13-W13)*X13)","v":1602208.5910961758},25101267.927173421]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B15), \"\", 'B8 Sch 8 CCA Bridge 25'!B15)","v":3},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C15), \"\", 'B8 Sch 8 CCA Bridge 25'!C15)","v":"Buildings (acq'd pre 1988)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB13","v":3349006.16263125},null,null,null,0,null,null,null,3349006.16263125,null,null,0,null,3349006.16263125,0,0,null,0,0,0.05,null,null,167450.30813156252,3181555.8544996874]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B16), \"\", 'B8 Sch 8 CCA Bridge 25'!B16)","v":6},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C16), \"\", 'B8 Sch 8 CCA Bridge 25'!C16)","v":"Certain Buildings; Fences"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB14","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.1,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B17), \"\", 'B8 Sch 8 CCA Bridge 25'!B17)","v":8},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C17), \"\", 'B8 Sch 8 CCA Bridge 25'!C17)","v":"General Office Equipment, Furniture, Fixtures"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB15","v":5564469.0914480006},2531219.8899999997,null,null,1265609.9449999998,null,null,null,6830079.036448,null,null,2531219.8899999997,null,6830079.036448,0,0,0,0,0,0.2,null,null,1366015.8072896001,6729673.1741583999]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B18), \"\", 'B8 Sch 8 CCA Bridge 25'!B18)","v":10},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C18), \"\", 'B8 Sch 8 CCA Bridge 25'!C18)","v":"Motor Vehicles, Fleet"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB16","v":19078065.103785001},2482643.25,null,null,1175321.625,null,132000,null,20253386.728785001,null,null,2482643.25,null,20253386.728785001,0,0,0,0,0,0.3,null,null,{"$f":"IF(OR(R17<=0,Z17>0),0,(R17+V17-W17)*X17)","v":6076016.0186355002},15352692.335149501]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B19), \"\", 'B8 Sch 8 CCA Bridge 25'!B19)","v":10.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C19), \"\", 'B8 Sch 8 CCA Bridge 25'!C19)","v":"Certain Automobiles"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB17","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B20), \"\", 'B8 Sch 8 CCA Bridge 25'!B20)","v":12},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C20), \"\", 'B8 Sch 8 CCA Bridge 25'!C20)","v":"Computer Application Software (Non-Systems)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB18","v":1888509.9378029103},2201165.8287906898,null,null,1100582.9143953449,null,null,null,2989092.8521982552,null,null,2201165.8287906898,null,2989092.8521982552,0,0,0,0,0,1,null,null,2989092.8521982552,1100582.9143953449]
[null,"13 1",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C21), \"\", 'B8 Sch 8 CCA Bridge 25'!C21)","v":"Lease # 1"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB19","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 2",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C22), \"\", 'B8 Sch 8 CCA Bridge 25'!C22)","v":"Lease # 2"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB20","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 3",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C23), \"\", 'B8 Sch 8 CCA Bridge 25'!C23)","v":"Lease # 3"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB21","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 4",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C24), \"\", 'B8 Sch 8 CCA Bridge 25'!C24)","v":"Lease # 4"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB22","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B25), \"\", 'B8 Sch 8 CCA Bridge 25'!B25)","v":14},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C25), \"\", 'B8 Sch 8 CCA Bridge 25'!C25)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB23","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B26), \"\", 'B8 Sch 8 CCA Bridge 25'!B26)","v":14.1},"Eligible Capital Property (acq'd pre Jan 1, 2017)","B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB24","v":5217807.1437879298},null,null,null,0,null,null,null,5217807.1437879298,null,null,0,null,5217807.1437879298,{"$f":"IF((K25-L25+I25-P25+Q25-J25)<0,0,(K25-L25+I25-P25+Q25-J25))","v":0},0,null,0,0,7.0000000000000007E-2,null,null,365246.50006515509,4852560.6437227745]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B27), \"\", 'B8 Sch 8 CCA Bridge 25'!B27)","v":14.1},"Eligible Capital Property (acq'd post Jan 1, 2017)","B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB25","v":78931431.149208054},19641379.600000001,null,null,9820689.8000000007,null,null,null,88752120.949208066,null,null,19641379.600000001,null,88752120.949208066,0,0,0,0,0,0.05,null,null,{"$f":"IF(OR(R26<=0,Z26>0),0,(R26+V26-W26)*X26)","v":4437606.0474604033},94135204.701747656]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B28), \"\", 'B8 Sch 8 CCA Bridge 25'!B28)","v":17},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C28), \"\", 'B8 Sch 8 CCA Bridge 25'!C28)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB26","v":1089909.01287616},null,null,null,0,null,null,null,1089909.01287616,null,null,0,null,1089909.01287616,0,0,0,0,0,0.08,null,null,87192.721030092798,1002716.2918460672]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B29), \"\", 'B8 Sch 8 CCA Bridge 25'!B29)","v":42},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C29), \"\", 'B8 Sch 8 CCA Bridge 25'!C29)","v":"Fibre Optic Cable"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB27","v":6666166.7429024884},1494275.17,null,null,747137.58499999996,null,null,null,7413304.3279024884,null,null,1494275.17,null,7413304.3279024884,0,0,0,0,0,0.12,null,null,889596.51934829855,7270845.3935541902]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B30), \"\", 'B8 Sch 8 CCA Bridge 25'!B30)","v":43.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C30), \"\", 'B8 Sch 8 CCA Bridge 25'!C30)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB28","v":70642.188386000009},null,null,null,0,null,null,null,70642.188386000009,null,null,0,null,70642.188386000009,0,0,0,0,0,0.3,null,null,21192.656515800001,49449.531870200008]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B31), \"\", 'B8 Sch 8 CCA Bridge 25'!B31)","v":43.2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C31), \"\", 'B8 Sch 8 CCA Bridge 25'!C31)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB29","v":12382.4375},null,null,null,0,null,null,null,12382.4375,null,null,0,null,12382.4375,0,0,0,0,0,0.5,null,null,6191.21875,6191.21875]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B32), \"\", 'B8 Sch 8 CCA Bridge 25'!B32)","v":45},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C32), \"\", 'B8 Sch 8 CCA Bridge 25'!C32)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB30","v":6.0394124999999983},null,null,null,0,null,null,null,6.0394124999999983,null,null,0,null,6.0394124999999983,0,0,null,0,0,0.45,null,null,2.7177356249999991,3.3216768749999992]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B33), \"\", 'B8 Sch 8 CCA Bridge 25'!B33)","v":46},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C33), \"\", 'B8 Sch 8 CCA Bridge 25'!C33)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB31","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B34), \"\", 'B8 Sch 8 CCA Bridge 25'!B34)","v":47},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C34), \"\", 'B8 Sch 8 CCA Bridge 25'!C34)","v":"Distribution System (acq'd post Feb 22/05)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB32","v":1018602437.7787319},142931775.76000002,null,null,71465887.88000001,null,null,null,1090068325.6587319,null,null,142931775.76000002,null,1090068325.6587319,0,0,0,0,0,0.08,null,null,87205466.052698553,1074328747.4860334]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B35), \"\", 'B8 Sch 8 CCA Bridge 25'!B35)","v":50},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C35), \"\", 'B8 Sch 8 CCA Bridge 25'!C35)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB33","v":3359427.4704226241},2800438.5700000003,null,null,1400219.2850000001,null,null,null,4759646.7554226238,null,null,2800438.5700000003,null,4759646.7554226238,0,0,0,0,0,0.55000000000000004,null,null,2617805.7154824431,3542060.3249401809]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B36), \"\", 'B8 Sch 8 CCA Bridge 25'!B36)","v":95},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C36), \"\", 'B8 Sch 8 CCA Bridge 25'!C36)","v":"CWIP"},"B8",{"$f":"'C3 Sch 8 CCA Test 28'!AB34","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B37), \"\", 'B8 Sch 8 CCA Bridge 25'!B37)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C37), \"\", 'B8 Sch 8 CCA Bridge 25'!C37)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B38), \"\", 'B8 Sch 8 CCA Bridge 25'!B38)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C38), \"\", 'B8 Sch 8 CCA Bridge 25'!C38)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B39), \"\", 'B8 Sch 8 CCA Bridge 25'!B39)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C39), \"\", 'B8 Sch 8 CCA Bridge 25'!C39)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B40), \"\", 'B8 Sch 8 CCA Bridge 25'!B40)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C40), \"\", 'B8 Sch 8 CCA Bridge 25'!C40)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B41), \"\", 'B8 Sch 8 CCA Bridge 25'!B41)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C41), \"\", 'B8 Sch 8 CCA Bridge 25'!C41)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B42), \"\", 'B8 Sch 8 CCA Bridge 25'!B42)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C42), \"\", 'B8 Sch 8 CCA Bridge 25'!C42)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B43), \"\", 'B8 Sch 8 CCA Bridge 25'!B43)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C43), \"\", 'B8 Sch 8 CCA Bridge 25'!C43)","v":""},"B8",null,null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,null,0,{"$f":"IF((0.5*(P42-Q42-I42+J42-K42+L42))<0,0,(0.5*(P42-Q42-I42+J42-K42+L42)))","v":0},null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B44), \"\", 'B8 Sch 8 CCA Bridge 25'!B44)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C44), \"\", 'B8 Sch 8 CCA Bridge 25'!C44)","v":""},"B8",null,null,null,null,null,null,null,null,{"$f":"IFERROR(E43+F43*0.5+H43-K43,\"\")","v":0},null,null,0,null,{"$f":"IF((M43-O43)<0,0,M43-O43)","v":0},0,0,null,0,0,null,null,null,0,{"$f":"IF(M43<0,0,M43-Z43-AA43)","v":0}]
[null,null,"TOTALS",null,{"$f":"SUM(E11:E43)","v":1368545535.1067016},{"$f":"SUM(F11:F43)","v":180798241.20879072},{"$f":"SUM(G11:G43)","v":0},{"$f":"SUM(H11:H43)","v":0},{"$f":"SUM(I11:I43)","v":90333120.60439536},0,{"$f":"SUM(K11:K43)","v":132000},{"$f":"SUM(L11:L43)","v":0},{"$f":"SUM(M11:M43)","v":1458878655.7110972},0,0,180798241.20879072,{"$f":"SUM(Q11:Q43)","v":0},1458878655.7110972,0,0,null,{"$f":"SUM(V11:V43)","v":0},0,null,{"$f":"SUM(Y11:Y43)","v":0},{"$f":"SUM(Z11:Z43)","v":0},{"$f":"SUM(AA11:AA43)","v":117810845.541935},{"$f":"SUM(AB11:AB43)","v":1431400930.7735577}]
[]
[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"]
[]
[]
[]
[null,"1. Please note that Subsection 1100(2) of the Income Tax Regulations provide undepreciated capital cost adjustment factors of eligible zero-emission vehicles and equipment under Class 53, Class 54, Class 55 and Class 56, "]
[null,"    please assess the applicability of these adjustments and incorporate them in the PILs model as applicable."]

{"sheet":"C5 Sch 8 CCA Test 30","index":30,"n_rows":53,"n_cols":28,"rows_kept":53,"cut":false,"hidden":false,"merged":[[47,1,47,35],[0,1,0,4],[1,1,1,22],[2,1,2,22],[3,1,3,22],[46,1,46,35],[6,0,6,6]]}
[]
[]
[]
[]
[]
[]
["Modified PILS TAX MODEL for 2026 – 2030 Test Years"]
[]
[null,"Schedule 8 CCA - Test Year 2030"]
[]
[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 designated immediate expensing property (DIEP)","(5)\nAdjustments and transfers (enter amounts that will reduce the UCC as negatives)","(6)\n50% rule (1/2 of the amount, if any, by which the net cost of acquisitions exceeds proceeds of dispositions in column 8)","(7)\nAmount from column 5 that is repaid during the year for a property, subsequent to its disposition","(8)\nProceeds of dispositions","(9)\nProceeds of dispositions of the DIEP (enter amount from column 8 that relates to the DIEP reported in column 4)\n","(10)\nUCC (column 2 plus column 3 plus or minus column 5 minus column 6 minus column 8)","(11)\nUCC of the DIEP (enter the UCC amount that relates to the DIEP reported in column 4)\n","(12)\nImmediate expensing ","(13)\nCost of acquisitions on remainder of Class (column 3 minus\ncolumn 4 plus\ncolumn 11 minus\ncolumn 12)","(14)\nCost of acquisitions from column 13 that are accelerated investment incentive properties (AIIP) or properties included in Classes 54 to 56","(15)\nReduced undepreciated capital cost (column 2 plus column 3 plus column 5 minus column 6 minus column 8)","(16)\nProceeds of disposition available to reduce the UCC of AIIP and property included in Classes 54 to 56 (column 8 minus column 9\nplus column 6 minus column 13\nplus column 14 minus column 7) (if negative, enter \"0\")","(17) \nNet capital cost additions of AIIP and property included in Classes 54 to 56 acquired during the year (column 14 minus column 16) (if negative, enter \"0\")","Relevant factor1","(18)\nUCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the year (column 17 multiplied by the relevant factor)"," (19)\nUCC adjustment for non-AIIP and property included in Classes 54 to 56 (0.5 multiplied by the result of column 13 minus column 14 minus\ncolumn 6 plus column 7 minus\ncolumn 8 plus column 9) (if negative, enter \"0\")","(20)\nCCA Rate %","(21)\nRecapture of CCA","(22)\nTerminal Loss","(23)\nCCA (for declining balance method, the result of column 15 plus column  18 minus column 19, multiplied by column  20  or a lower amount, plus column 12))","(24)\nUCC at the end of the test year (column 6 plus  column 15 minus column 23)"]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B12), \"\", 'B8 Sch 8 CCA Bridge 25'!B12)","v":1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C12), \"\", 'B8 Sch 8 CCA Bridge 25'!C12)","v":"Buildings, Distribution System (acq'd post 1987)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB11","v":100915506.16678564},null,null,null,{"$f":"(F12-K12)/2","v":0},null,null,null,{"$f":"IFERROR(E12+F12+H12-K12-I12,\"\")","v":100915506.16678564},null,null,{"$f":"+F12-G12+N12-O12","v":0},null,{"$f":"E12+F12+H12-I12-K12","v":100915506.16678564},{"$f":"IF((K12-L12+I12-P12+Q12-J12)<0,0,(K12-L12+I12-P12+Q12-J12))","v":0},{"$f":"IF((Q12-S12)<0,0,(Q12-S12))","v":0},0,{"$f":"T12*U12","v":0},0,0.04,null,null,{"$f":"IF(OR(R12<=0,Z12>0),0,(R12+V12-W12)*X12)","v":4036620.2466714256},{"$f":"I12+R12-AA12","v":96878885.920114219}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B13), \"\", 'B8 Sch 8 CCA Bridge 25'!B13)","v":"1b"},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C13), \"\", 'B8 Sch 8 CCA Bridge 25'!C13)","v":"Non-Residential Buildings [Reg. 1100(1)(a.1) election]"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB12","v":93831873.487254143},8480204.1899999995,null,null,{"$f":"(F13-K13)/2","v":4240102.0949999997},null,null,null,{"$f":"IFERROR(E13+F13+H13-K13-I13,\"\")","v":98071975.582254142},null,null,8480204.1899999995,null,{"$f":"E13+F13+H13-I13-K13","v":98071975.582254142},{"$f":"IF((K13-L13+I13-P13+Q13-J13)<0,0,(K13-L13+I13-P13+Q13-J13))","v":0},{"$f":"IF((Q13-S13)<0,0,(Q13-S13))","v":0},0,{"$f":"T13*U13","v":0},0,0.06,null,null,{"$f":"IF(OR(R13<=0,Z13>0),0,(R13+V13-W13)*X13)","v":5884318.5349352481},{"$f":"I13+R13-AA13","v":96427759.142318889}]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B14), \"\", 'B8 Sch 8 CCA Bridge 25'!B14)","v":2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C14), \"\", 'B8 Sch 8 CCA Bridge 25'!C14)","v":"Distribution System (acq'd pre 1988)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB13","v":25101267.927173421},null,null,null,0,null,null,null,25101267.927173421,null,null,0,null,25101267.927173421,0,0,null,0,0,0.06,null,null,{"$f":"IF(OR(R14<=0,Z14>0),0,(R14+V14-W14)*X14)","v":1506076.0756304052},23595191.851543017]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B15), \"\", 'B8 Sch 8 CCA Bridge 25'!B15)","v":3},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C15), \"\", 'B8 Sch 8 CCA Bridge 25'!C15)","v":"Buildings (acq'd pre 1988)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB14","v":3181555.8544996874},null,null,null,0,null,null,null,3181555.8544996874,null,null,0,null,3181555.8544996874,0,0,null,0,0,0.05,null,null,159077.79272498438,3022478.0617747032]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B16), \"\", 'B8 Sch 8 CCA Bridge 25'!B16)","v":6},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C16), \"\", 'B8 Sch 8 CCA Bridge 25'!C16)","v":"Certain Buildings; Fences"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB15","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.1,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B17), \"\", 'B8 Sch 8 CCA Bridge 25'!B17)","v":8},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C17), \"\", 'B8 Sch 8 CCA Bridge 25'!C17)","v":"General Office Equipment, Furniture, Fixtures"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB16","v":6729673.1741583999},1284112.77,null,null,642056.38500000001,null,null,null,7371729.5591583997,null,null,1284112.77,null,7371729.5591583997,0,0,0,0,0,0.2,null,null,1474345.91183168,6539440.0323267197]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B18), \"\", 'B8 Sch 8 CCA Bridge 25'!B18)","v":10},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C18), \"\", 'B8 Sch 8 CCA Bridge 25'!C18)","v":"Motor Vehicles, Fleet"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB17","v":15352692.335149501},111139.36,null,null,{"$f":"IF((F18-K18)>0,(F18-K18)/2,0)","v":0},null,132000,null,15331831.6951495,null,null,111139.36,null,15331831.6951495,20860.64,0,0,0,0,0.3,null,null,{"$f":"IF(OR(R18<=0,Z18>0),0,(R18+V18-W18)*X18)","v":4599549.5085448502},10732282.186604649]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B19), \"\", 'B8 Sch 8 CCA Bridge 25'!B19)","v":10.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C19), \"\", 'B8 Sch 8 CCA Bridge 25'!C19)","v":"Certain Automobiles"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB18","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B20), \"\", 'B8 Sch 8 CCA Bridge 25'!B20)","v":12},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C20), \"\", 'B8 Sch 8 CCA Bridge 25'!C20)","v":"Computer Application Software (Non-Systems)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB19","v":1100582.9143953449},1295631.7945353002,null,null,647815.89726765011,null,null,null,1748398.811662995,null,null,1295631.7945353002,null,1748398.811662995,0,0,0,0,0,1,null,null,1748398.811662995,647815.89726765011]
[null,"13 1",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C21), \"\", 'B8 Sch 8 CCA Bridge 25'!C21)","v":"Lease # 1"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB20","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 2",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C22), \"\", 'B8 Sch 8 CCA Bridge 25'!C22)","v":"Lease # 2"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB21","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 3",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C23), \"\", 'B8 Sch 8 CCA Bridge 25'!C23)","v":"Lease # 3"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB22","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,"13 4",{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C24), \"\", 'B8 Sch 8 CCA Bridge 25'!C24)","v":"Lease # 4"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB23","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B25), \"\", 'B8 Sch 8 CCA Bridge 25'!B25)","v":14},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C25), \"\", 'B8 Sch 8 CCA Bridge 25'!C25)","v":"Limited Period Patents, Franchises, Concessions or Licences"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB24","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,"NA",null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B26), \"\", 'B8 Sch 8 CCA Bridge 25'!B26)","v":14.1},"Eligible Capital Property (acq'd pre Jan 1, 2017)","B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB25","v":4852560.6437227745},null,null,null,0,null,null,null,4852560.6437227745,null,null,0,null,4852560.6437227745,{"$f":"IF((K26-L26+I26-P26+Q26-J26)<0,0,(K26-L26+I26-P26+Q26-J26))","v":0},0,null,0,0,7.0000000000000007E-2,null,null,339679.24506059423,4512881.3986621806]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B27), \"\", 'B8 Sch 8 CCA Bridge 25'!B27)","v":14.1},"Eligible Capital Property (acq'd post Jan 1, 2017)","B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB26","v":94135204.701747656},783027.99,null,null,391513.995,null,null,null,94526718.696747646,null,null,783027.99,null,94526718.696747646,0,0,0,0,0,0.05,null,null,{"$f":"IF(OR(R27<=0,Z27>0),0,(R27+V27-W27)*X27)","v":4726335.9348373823},90191896.756910264]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B28), \"\", 'B8 Sch 8 CCA Bridge 25'!B28)","v":17},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C28), \"\", 'B8 Sch 8 CCA Bridge 25'!C28)","v":"Elec. Generation Equip. (Non-Bldng, acq'd post Feb 27/00); Roads, Lots, Storage"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB27","v":1002716.2918460672},null,null,null,0,null,null,null,1002716.2918460672,null,null,0,null,1002716.2918460672,0,0,0,0,0,0.08,null,null,80217.303347685374,922498.9884983818]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B29), \"\", 'B8 Sch 8 CCA Bridge 25'!B29)","v":42},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C29), \"\", 'B8 Sch 8 CCA Bridge 25'!C29)","v":"Fibre Optic Cable"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB28","v":7270845.3935541902},1389611.61,null,null,694805.80500000005,null,null,null,7965651.1985541899,null,null,1389611.61,null,7965651.1985541899,0,0,0,0,0,0.12,null,null,955878.14382650272,7704578.8597276872]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B30), \"\", 'B8 Sch 8 CCA Bridge 25'!B30)","v":43.1},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C30), \"\", 'B8 Sch 8 CCA Bridge 25'!C30)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB29","v":49449.531870200008},null,null,null,0,null,null,null,49449.531870200008,null,null,0,null,49449.531870200008,0,0,0,0,0,0.3,null,null,14834.859561060002,34614.672309140005]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B31), \"\", 'B8 Sch 8 CCA Bridge 25'!B31)","v":43.2},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C31), \"\", 'B8 Sch 8 CCA Bridge 25'!C31)","v":"Certain Clean Energy/Energy-Efficient Generation Equipment"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB30","v":6191.21875},null,null,null,0,null,null,null,6191.21875,null,null,0,null,6191.21875,0,0,0,0,0,0.5,null,null,3095.609375,3095.609375]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B32), \"\", 'B8 Sch 8 CCA Bridge 25'!B32)","v":45},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C32), \"\", 'B8 Sch 8 CCA Bridge 25'!C32)","v":"Computers & System Software (acq'd post Mar 22/04 and pre Mar 19/07)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB31","v":3.3216768749999992},null,null,null,0,null,null,null,3.3216768749999992,null,null,0,null,3.3216768749999992,0,0,null,0,0,0.45,null,null,1.4947545937499997,1.8269222812499994]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B33), \"\", 'B8 Sch 8 CCA Bridge 25'!B33)","v":46},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C33), \"\", 'B8 Sch 8 CCA Bridge 25'!C33)","v":"Data Network Infrastructure Equipment (acq'd post Mar 22/04)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB32","v":0},null,null,null,0,null,null,null,0,null,null,0,null,0,0,0,0,0,0,0.3,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B34), \"\", 'B8 Sch 8 CCA Bridge 25'!B34)","v":47},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C34), \"\", 'B8 Sch 8 CCA Bridge 25'!C34)","v":"Distribution System (acq'd post Feb 22/05)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB33","v":1074328747.4860334},158760076.5,null,null,79380038.25,null,null,null,1153708785.7360334,null,null,158760076.5,null,1153708785.7360334,0,0,0,0,0,0.08,null,null,92296702.858882681,1140792121.1271508]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B35), \"\", 'B8 Sch 8 CCA Bridge 25'!B35)","v":50},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C35), \"\", 'B8 Sch 8 CCA Bridge 25'!C35)","v":"General Purpose Computer Hardware & Software (acq'd post Mar 18/07)"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB34","v":3542060.3249401809},2249468.9699999997,null,null,1124734.4849999999,null,null,null,4666794.8099401817,null,null,2249468.9699999997,null,4666794.8099401817,0,0,0,0,0,0.55000000000000004,null,null,2566737.1454671002,3224792.1494730809]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B36), \"\", 'B8 Sch 8 CCA Bridge 25'!B36)","v":95},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C36), \"\", 'B8 Sch 8 CCA Bridge 25'!C36)","v":"CWIP"},"B8",{"$f":"'C4 Sch 8 CCA Test 29'!AB35","v":0},null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,0,0,0,0,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B37), \"\", 'B8 Sch 8 CCA Bridge 25'!B37)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C37), \"\", 'B8 Sch 8 CCA Bridge 25'!C37)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B38), \"\", 'B8 Sch 8 CCA Bridge 25'!B38)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C38), \"\", 'B8 Sch 8 CCA Bridge 25'!C38)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B39), \"\", 'B8 Sch 8 CCA Bridge 25'!B39)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C39), \"\", 'B8 Sch 8 CCA Bridge 25'!C39)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B40), \"\", 'B8 Sch 8 CCA Bridge 25'!B40)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C40), \"\", 'B8 Sch 8 CCA Bridge 25'!C40)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B41), \"\", 'B8 Sch 8 CCA Bridge 25'!B41)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C41), \"\", 'B8 Sch 8 CCA Bridge 25'!C41)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B42), \"\", 'B8 Sch 8 CCA Bridge 25'!B42)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C42), \"\", 'B8 Sch 8 CCA Bridge 25'!C42)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,null,0,0,null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B43), \"\", 'B8 Sch 8 CCA Bridge 25'!B43)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C43), \"\", 'B8 Sch 8 CCA Bridge 25'!C43)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,0,0,0,null,0,{"$f":"IF((0.5*(P43-Q43-I43+J43-K43+L43))<0,0,(0.5*(P43-Q43-I43+J43-K43+L43)))","v":0},null,null,null,0,0]
[null,{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!B44), \"\", 'B8 Sch 8 CCA Bridge 25'!B44)","v":""},{"$f":"IF(ISBLANK('B8 Sch 8 CCA Bridge 25'!C44), \"\", 'B8 Sch 8 CCA Bridge 25'!C44)","v":""},"B8",null,null,null,null,null,null,null,null,null,null,null,0,null,{"$f":"IF((M44-O44)<0,0,M44-O44)","v":0},0,0,null,0,0,null,null,null,0,{"$f":"IF(M44<0,0,M44-Z44-AA44)","v":0}]
[null,null,"TOTALS",null,{"$f":"SUM(E12:E44)","v":1431400930.7735577},{"$f":"SUM(F12:F44)","v":174353273.18453529},{"$f":"SUM(G12:G44)","v":0},{"$f":"SUM(H12:H44)","v":0},{"$f":"SUM(I12:I44)","v":87121066.912267655},0,{"$f":"SUM(K12:K44)","v":132000},{"$f":"SUM(L12:L44)","v":0},{"$f":"SUM(M12:M44)","v":1518501137.0458252},0,0,174353273.18453529,{"$f":"SUM(Q12:Q44)","v":0},1518501137.0458252,20860.64,0,null,{"$f":"SUM(V12:V44)","v":0},0,null,{"$f":"SUM(Y12:Y44)","v":0},{"$f":"SUM(Z12:Z44)","v":0},{"$f":"SUM(AA12:AA44)","v":120391869.47711419},{"$f":"SUM(AB12:AB44)","v":1485230334.4809787}]
[]
[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"]
[]
[]
[]
[null,"1. Please note that Subsection 1100(2) of the Income Tax Regulations provide undepreciated capital cost adjustment factors of eligible zero-emission vehicles and equipment under Class 53, Class 54, Class 55 and Class 56, "]
[null,"    please assess the applicability of these adjustments and incorporate them in the PILs model as applicable."]