Topic:"Harmonized Sales Tax" in M09096

1 58 increase. 2 3 Further, the Preferred Plan's increase in unit cost compared to historical performance 4 as a result of diversification away from lighting is consistent with industry trends;59 5 therefore, this should not be used as a b...

AI summary The Preferred Plan's increased unit cost is attributed to diversification away from lighting, aligning with industry trends and not indicating a lack of cost-effectiveness. The plan's higher investment is justified by the evolving DSM market and is consistent with past expenditures. Utilizing HST savings to subsidize DSM investment is recommended, as it provides significant returns to ratepayers.

1 2 3 4 5 6 distribution were provided by NS Power in 2018. a Lifetime benefits are expressed as the net present value of the avoided costs, including energy, capacity, transmission and distribution, over the life of the program measures,...

AI summary The text discusses the distribution data provided by NS Power in 2018, including lifetime benefits and cost calculations for energy efficiency programs. It also references a successful appeal by ENS regarding HST refunds related to investment tax credits for the period 2010 to 2015.

8 This amount was received on September 12, 2018. 9 These funds have been invested in a short-term GIC bearing annual interest of 2.65 10 percent. 11 12 In accordance with the Electricity Efficiency and Conservation Restructuring (2014) 13...

AI summary A sum received on September 12, 2018, was invested in a short-term GIC with an annual interest rate of 2.65%. This is in accordance with the Electricity Efficiency and Conservation Restructuring (2014) Act, which relates to HST refund forms and assets of ENS benefiting Nova Scotia Power ratepayers.

14 15 Figure 3: Proposed allocation of HST refund to rate classes y Total HST By Rate Class Present Value of Reinvestment of HST in 2020-2022 DSM Resource Plan1 Net Present Benefit of Reinvestment ($) Relative Share ($) Relative Share ($)...

AI summary The document presents a proposed allocation of the HST refund across different rate classes, showing the total HST by rate class, the present value of reinvestment in the 2020-2022 DSM Resource Plan, and the net present benefit of reinvestment for each rate class.

6 HST UPDATE 2 5 1 ENS Transition Corporation ("ENS") was successful in its appeal of an Excise Tax Act assessment by the Minister of National Revenue for investment tax credits (ITC's) for the period May 1, 2010 to January 31, 2015. This...

AI summary ENS successfully appealed an Excise Tax Act assessment, recovering a significant HST refund. The funds were invested in a short-term GIC and are expected to be addressed during the regulatory process for the 2020-2022 DSM Resource Plan.

FINDINGS

AI summary The document outlines key acronyms and entities relevant to a Nova Scotia regulatory proceeding, including organizations like Nova Scotia Power, Inc. (NSP), programs such as Demand Side Management (DSM), and legislation like the Regulations of Nova Scotia (R.S.N.S.). No specific findings or arguments are detailed in the provided text.

NON-CONFIDENTIAL 1 Request IR-09: 2 3 Please provide a copy of the Cost Allocation Model relied upon to allocate the HST amounts. 4 5 Response IR-09: 6 7 Please refer to EfficiencyOne's response to SBA IR-09 part b). Date Filed: May 13, 20...

AI summary The document includes a request and response related to providing a copy of the Cost Allocation Model used to allocate HST amounts, with a reference to EfficiencyOne's response to a related inquiry.

12 resulting rate impacts of this analysis are presented in Table 2 below: 2020-2022 Average Rate Impact 2020-2035 Average Rate Impact Rate Class As filed HST used to increase amount of DSM As filed HST used to increase amount of DSM Resid...

AI summary The text presents rate impacts for different rate classes from 2020-2022 and 2020-2035, showing the average rate impact as filed and when HST is used to increase the amount of DSM. The analysis is referenced in responses to Synapse.

2019 RBIA Updates

AI summary The document heading indicates updates to the Rate and Bill Impact Analysis (RBIA) in 2019, though no detailed content is provided in the text. Key entities include Nova Scotia Power (NSP) and the Nova Scotia Utility and Review Board (NSUARB), with acronyms related to energy regulation and housing mentioned.

2017_ENS_1d) Further breakdown of lost revenues and avoided costs into those arising from fuel and fixed rate components

AI summary The document provides a breakdown of lost revenues and avoided costs from fuel and fixed rate components in Nova Scotia's energy sector. It involves analysis by Nova Scotia Power (NSP) and the Nova Scotia Utility and Review Board (NSUARB), focusing on revenue impacts from demand-side management (DSM) programs and rate design considerations.

2017_ENS_1f) Modeling of billed demand reductions

AI summary The document addresses the modeling of billed demand reductions within a Nova Scotia regulatory proceeding, focusing on methodologies for forecasting demand-side management impacts. It involves analysis of programs like AMI and DSM, with implications for utility rate structures and cost-of-service studies.

NEW_5) Average Bill Impact graphs should reflect weighted average as opposed to arithmetic average effects

AI summary The document argues that Average Bill Impact graphs in Nova Scotia's regulatory proceeding should use weighted averages instead of arithmetic averages to more accurately reflect real-world effects on consumer bills.

3.6 HST Refund [50] Efficiency Nova Scotia (ENS) settled its appeal of the Minister of National Revenue's decision to deny certain HST credits relating to the operation of ENS for the period May 2010 through January 2015. The refund of the...

AI summary Efficiency Nova Scotia (ENS) received an HST refund of $15 million, which the Consensus Agreement proposes to return to NS Power via FAM. SBA and Industrial Group support this, while AEC and EAC oppose, arguing funds should be reinvested into DSM. The Board ruled in favor of returning funds through FAM, complying with the 2014 Act.

IN THE MATTER OF The Public Utilities Act, R.S.N.S. 1989, c.380, as amended - and - IN THE MATTER OF An application by EfficiencyOne for Approval of a Supply Agreement for Electricity Efficiency and Conservation Activities between Efficien...

AI summary The Small Business Advocate (SBA) supports the Consensus Agreement between EfficiencyOne and Nova Scotia Power Inc., endorsing investment levels, deferral of energy savings targets, and HST refunds via the FAM. The SBA highlights improved stakeholder collaboration and restructuring of the DSMAG as key benefits.

(ii) Interaction between DSM assessments and the Fuel Adjustment Mechanism (FAM) In its pre-filed evidence, NSPI suggested that DSM funding should be automated either through the FAM or some other mechanism. At the hearing, NSPI expressed...

AI summary NSPI proposes automating DSM funding via FAM or another mechanism, but the Consumer Advocate opposes due to transparency and cost allocation concerns. The Consumer Advocate also highlights the complexity of automating DSM through FAM compared to one-time HST refund credits. The Consensus Agreement emphasizes returning HST refunds directly to ratepayers.

HST REFUND The Industrial Group supports Clause 6 and the return of the HST refund to customers through the FAM to be applied against fuel costs. With the BCF filing, it is now abundantly clear that the Large Industrial and Medium Industri...

AI summary The Industrial Group supports Clause 6, advocating for HST refund returns to customers via FAM to offset fuel costs. They highlight that the BCF filing will cause significant rate increases for industrial customers over three years and urge NSPI to reduce FAM costs.

Return of HST Refund through FAM Clause 6 of the Consensus Agreement provides for the HST Refund, together with interest to be returned by E1 to NS Power and refunded to customers through the FAM. In addition to Berwick and the Assembly of...

AI summary Clause 6 of the Consensus Agreement mandates returning HST refunds to NS Power customers via FAM, supported by SBA, IG, Berwick, and the Assembly of Nova Scotia Mi'kmaw Chiefs. NS Power suggested using the refund as a pilot for future DSM automation through FAM, but the Consumer Advocate argues automating DSM collection via FAM is more complex than a one-time credit. The Consensus Agreement aims to ensure ratepayers benefit from the HST refund through the BCF process.

HST Refund - On August 23, 2019 EfficiencyOne returned the HST settlement funds to NS Power where - these funds will be returned to customers through the FAM. The total HST returned was - $15,340,109.37, which included interest of $1,216,4...

AI summary EfficiencyOne returned $15,340,109.37 in HST settlement funds, including $1,216,408.27 in interest, to NS Power on August 23, 2019. These funds will be distributed to customers via the FAM.

2. DEVELOPMENT APPROACH AND DETAILS

AI summary The section outlines the development approach and details, referencing key acronyms and programs related to Nova Scotia's regulatory proceedings, including demand-side management, cost tests, and efficiency initiatives.

5.2.2 Enhancements in 2020-2022

AI summary Section 5.2.2 outlines regulatory enhancements in Nova Scotia from 2020-2022, focusing on demand-side management, cost allocation methodologies, and efficiency programs. Key entities include the NSUARB, ENS, and DSMAG, with acronyms related to utility regulation and energy efficiency initiatives.

Table 14: New Residential Performance Indicators - Comparison of Preferred and

AI summary Table 14 compares preferred and alternative residential performance indicators in Nova Scotia's regulatory proceeding, involving entities like NSUARB and ENS. Key acronyms include DSM, TRC, and WACC, reflecting energy management and cost evaluation frameworks.

5.2.2 Enhancements in 2020-2022

AI summary The section outlines enhancements implemented between 2020 and 2022, though specific details are not provided in the text. Key acronyms related to energy management, regulatory bodies, and programs are listed for reference.

eneral Rate Application subject to UARB approval. NS Power agrees to support adoption of this methodology in a manner that does not result in additional material regulatory burden being imposed on E1. - 6. The HST Refund, together with any...

AI summary The document outlines the refund of the HST Refund to NS Power and customers through the FAM, subject to UARB approval. It also discusses the revision of DSMAG terms of reference to enhance future DSM Plan applications, including stakeholder engagement, process methodology, affordability criteria, and information sharing protocols.

The $38.97 million approved in the DSM Resource Plan for 2015 did not include provisions for HST costs. Per the 2015 DSM Resource Plan, a ruling on EfficiencyOne's ability to claim Input Tax Credits on HST payments (and to therefore recove...

AI summary The 2015 DSM Resource Plan approved $38.97 million, but did not account for HST costs. EfficiencyOne faced uncertainty regarding the ability to claim Input Tax Credits, leading to a reduction in spending to $35.70 million after accounting for HST and amortization.

Numbers may not total due to rounding. The actual admin costs were actually higher than Plan, and therefore did not contribute to the overall underspend in 2016-2018. EfficiencyOne indicated that the overspend was related to costs incurred...

AI summary The actual administrative costs were higher than planned, but did not contribute to the overall underspend during 2016-2018. EfficiencyOne noted that the overspend was due to litigation costs related to the HST appeal with the Tax Court of Canada.