Topic:"Corporate Adjustments" in M03632

s. Tests of cost effectiveness. Role of DSM in light of industry restructuring; alternatives to traditional utility DSM. 138 Vermont PSB 5835; Vermont Department of Public Service. February 1996. Design of load-management rates of Central...

AI summary The text references various regulatory proceedings and expert testimonies related to cost effectiveness, demand-side management (DSM), and stranded costs in the utility sector. It includes citations from multiple jurisdictions, such as Vermont, Maryland, Massachusetts, New Hampshire, and Ontario, highlighting discussions on load management, gas supply costs, and market-based allocation.

Corporate Income Tax - 5.5. Tax benefits are treated as positive cash flows; we believe these should be credits to carryforward but not treated as fiscal period inflow of cash from CRA as currently modeled. This has a relevant impact on th...

AI summary The text discusses the treatment of tax benefits as positive cash flows and their impact on IRR calculations. It also highlights how provincial tax rates discourage the development of facilities larger than 1.5 MW due to higher marginal tax rates.