Certificate of Dissolution

Notice Is Hereby Given that a certificate of dissolution under the Business Corporations Act, has been endorsed. The effective date of dissolution precedes the corporation listings.

Date

Name of Corporation

Ontario Corporation Number

2003-08-06

Rendeview Restaurant Ltd

874292

2003-08-11

Beet Lady Delights Inc

931079

2003-08-11

D. N E. Auto Sale And Leasing Ltd

1171605

2003-08-11

Ran-Gal Photographics Inc

1073161

2003-08-11

W. D. Lewis Meats Ltd

335400

2003-08-12

Aboriginal Flags And Banners Inc

1202571

2003-08-12

Bright Strand Limited

1052939

2003-08-12

Broadcor Inc

612676

2003-08-12

E.&A. Magnetics Inc

620906

2003-08-12

Enertec Consulting Ltd

690551

2003-08-12

Fred’s T.V. Service Thunder Bay Inc

278431

2003-08-12

Gan-Dee Consulting Inc

1266839

2003-08-12

Hon Kee Food Inc

1525357

2003-08-12

Procase Group Inc

1227104

2003-08-12

Reeve Cuerrier Ltd

1352485

2003-08-12

Sea Dragon Import & Export Inc

962800

2003-08-12

1150244 Ontario Inc

1150244

2003-08-12

1194832 Ontario Inc

1194832

2003-08-13

Acis Computer Inc

1522920

2003-08-13

Don Petry Inc

830676

2003-08-13

Mill-Rod Inc

840124

2003-08-13

Prestige Hot Stamping Inc

614649

2003-08-13

Wilsmap Limited

363199

2003-08-14

Bfp Technologies Inc

984572

2003-08-14

Fresh Start Construction Corp

1414854

2003-08-14

Grail Ward Northern & Eastern Development Ltd

949976

2003-08-14

Graphix Junction Inc

1462808

2003-08-14

Larry Robinson Sports Management Group Ltd

995961

2003-08-14

Venglo Investments Limited

356178

2003-08-14

Waring/Hoffman/Baker Limited

148569

2003-08-14

1028728 Ontario Limited

1028728

2003-08-22

602332 Ontario Inc

602332

2003-08-25

Cataraqui Investments Limited

116759

2003-08-25

Cgl Buckhorn Inc

899456

2003-08-25

Cgl Carrying Place Inc

887854

2003-08-25

Cgl Chipping Park Inc

734424

2003-08-25

Cgl Scugog Two Inc

841325

2003-08-25

Hawn’s Acres Inc

1097552

2003-08-25

Jewels By Ruby Inc

313366

2003-08-25

Lin B-2 Inc

841877

2003-08-25

Lin B-3 Inc

848586

2003-08-25

Lin B-4 Inc

848587

2003-08-25

Lin B-5 Inc

857721

2003-08-25

Lin B-6 Inc

866832

2003-08-25

New Alliance Investors Limited

123083

2003-08-25

R. V. Schubert Ltd

960186

2003-08-25

Rcc Investors Communications Inc

557005

2003-08-25

T.W. Austin Insurance Agencies Ltd

462082

2003-08-25

Twa Retirement Services Inc

1192090

2003-08-25

U.B.W. Service Inc

493865

2003-08-25

1314995 Ontario Inc

1314995

2003-08-25

746653 Ontario Ltd

746653

2003-08-25

863827 Ontario Inc

863827

2003-08-25

869992 Ontario Inc

869992

2003-08-25

946649 Ontario Limited

946649

2003-08-26

G. M. Delaney Construction Limited

203135

2003-08-26

High Rollers Casino Services Inc

1051120

2003-08-26

Marnor Construction Limited

809155

2003-08-26

Tip-Top Colonia Grills, Inc

788308

2003-08-26

1051119 Ontario Inc

1051119

2003-08-26

1498652 Ontario Inc

1498652

2003-08-26

834413 Ontario Limited

834413

2003-08-27

Alec Swannell Limited

146735

2003-08-27

Ambrand Arthritis Management Corporation

1214874

2003-08-27

Baca Consulting Services Inc

1275786

2003-08-27

Bins On Wheels Limited

1403196

2003-08-27

Blackjack Plus Inc

773690

2003-08-27

Calibrated Fluid Solutions Inc

1028727

2003-08-27

Chinese Taste Co. Ltd

888302

2003-08-27

Collyhill Investments Ltd

899806

2003-08-27

Conestoga Business Systems Limited

413804

2003-08-27

Continental Heberle Studwelding Equipment Inc

873338

2003-08-27

D.L. Spencer Construction Ltd

631246

2003-08-27

Daniel Romanko Trade Consultants Inc

1026881

2003-08-27

Distributors Express Ltd

1158822

2003-08-27

E.M. Lozinski Ltd

1104532

2003-08-27

Engine Interactive Inc

1175452

2003-08-27

Everyday Freight Ltd

1090164

2003-08-27

Fiona Spalding-Smith Photographer Inc

449159

2003-08-27

Gbw+Architect And Engineer Inc

1526020

2003-08-27

Genesee Garden Centre Ltd

1012711

2003-08-27

Gold Blade Recycling Inc

1290966

2003-08-27

Gordon Sutin Consultants Ltd

545919

2003-08-27

Grandaccess Incorporated

1027962

2003-08-27

H W J Wood Industries Inc

974628

2003-08-27

High Voltage Technology Inc

1062092

2003-08-27

Ibc Holdings Inc

703112

2003-08-27

John J. Wilson Plumbing Ltd

446556

2003-08-27

K. L. Lyons Consulting Inc

1241117

2003-08-27

Kanbe Manufacturing Limited

1084526

2003-08-27

Kay Anderson Furniture Limited

227954

2003-08-27

Kingston Heights Developments Inc

723147

2003-08-27

Lakesand Trading Corporation

1098409

2003-08-27

Larell Enterprises Inc

278182

2003-08-27

Learning Centre Educational Products Inc

1175971

2003-08-27

Legal Associates Inc

1241745

2003-08-27

Les Mitchell Trucking Limited

145986

2003-08-27

Link Systems Consulting Inc

1175240

2003-08-27

Lupiani Distributors Limited

484232

2003-08-27

M.D. Morham Engineering Inc

710995

2003-08-27

Mag Wear Inc

1417282

2003-08-27

Mclang Associates Incorporated

454811

2003-08-27

Michelangelo Holdings Inc

837226

2003-08-27

Music Education Systems Inc

885662

2003-08-27

Myrna Macy Enterprises Ltd

1024280

2003-08-27

Pixelstorm Animation Ltd

1243042

2003-08-27

Rix Appliance Ltd

392324

2003-08-27

Sac Bay Lodge Ltd

441709

2003-08-27

Sea Vision Marine Products Limited

948928

2003-08-27

Spin-Off Stores Limited

960018

2003-08-27

The Creation House Inc

1337412

2003-08-27

Torontojet Centre Ltd

1097702

2003-08-27

Wentworth Appraisal Service Ltd

252082

2003-08-27

Wilfay Investments Inc

930973

2003-08-27

Yonge-Balliol Centre Inc

608812

2003-08-27

Yuwal Food Company Limited

1064421

2003-08-27

1007508 Ontario Corporation

1007508

2003-08-27

1017702 Ontario Limited

1017702

2003-08-27

1020775 Ontario Inc

1020775

2003-08-27

1042582 Ontario Limited

1042582

2003-08-27

1070288 Ontario Inc

1070288

2003-08-27

1111991 Ontario Ltd

1111991

2003-08-27

1124196 Ontario Inc

1124196

2003-08-27

1194061 Ontario Inc

1194061

2003-08-27

1216758 Ontario Inc

1216758

2003-08-27

1239625 Ontario Ltd

1239625

2003-08-27

1260017 Ontario Inc

1260017

2003-08-27

1267583 Ontario Inc

1267583

2003-08-27

1269564 Ontario Limited

1269564

2003-08-27

1277577 Ontario Inc

1277577

2003-08-27

1303822 Ontario Inc

1303822

2003-08-27

1316624 Ontario Inc

1316624

2003-08-27

1349977 Ontario Limited

1349977

2003-08-27

1351395 Ontario Ltd

1351395

2003-08-27

1378824 Ontario Ltd

1378824

2003-08-27

1381550 Ontario Inc

1381550

2003-08-27

1503352 Ontario Inc

1503352

2003-08-27

348491 Ontario Limited

348491

2003-08-27

351254 Ontario Limited

351254

2003-08-27

447039 Ontario Limited

447039

2003-08-27

627744 Ontario Limited

627744

2003-08-27

633433 Ontario Inc

633433

2003-08-27

676598 Ontario Limited

676598

2003-08-27

690112 Ontario Limited

690112

2003-08-27

741348 Ontario Limited

741348

2003-08-27

743956 Ontario Limited

743956

2003-08-27

813271 Ontario Limited

813271

2003-08-27

830734 Ontario Limited

830734

2003-08-27

951331 Ontario Inc

951331

2003-08-27

952719 Ontario Limited

952719

2003-08-27

969008 Ontario Inc

969008

2003-08-27

993288 Ontario Inc

993288

2003-08-28

Accu-Mar Industrial Ventilation Inc

1252030

2003-08-28

Automation Robotic Cabling Inc

1293813

2003-08-28

Belma Canada Inc

1184774

2003-08-28

Blanchfield Holdings Inc

568260

2003-08-28

Darfield Precison Fabricators Inc

262110

2003-08-28

E.J. Tuck Holdings Limited

319287

2003-08-28

Esalen Developments Limited

678658

2003-08-28

First Zephyr Developments Limited

679491

2003-08-28

M.A.S.S. Holdings Inc

1298044

2003-08-28

Mei Lung Auto Service Ltd

1056457

2003-08-28

Sonic-Wave Communications Inc

1151325

2003-08-28

Tupenny Investments Limited

245589

2003-08-28

1049079 Ontario Inc

1049079

2003-08-28

1068794 Ontario Limited

1068794

2003-08-28

446696 Ontario Inc

446696

2003-08-28

452368 Ontario Inc

452368

2003-08-28

614459 Ontario Limited

614459

2003-08-31

Gravity Vine Systems Inc

1180349

2003-08-31

Keir/Cranston Holdings Inc

769686

2003-08-31

Nonsuch Leasing Inc

772912

2003-08-31

1124085 Ontario Ltd

1124085

2003-08-31

1178803 Ontario Incorporated

1178803

2003-08-31

850320 Ontario Limited

850320

2003-09-03

1095910 Ontario Inc

1095910

2003-09-03

1340867 Ontario Inc

1340867

2003-09-04

Anderson’s Recreational Rentals Inc

755098

2003-09-04

H. W. G. Investments Inc

417541

2003-09-04

Planbuild Services Limited

257101

2003-09-04

649995 Ontario Inc

649995

2003-09-08

Ap Trade Inc

1396494

2003-09-08

Select Products Supply Co Ltd

514310

2003-09-08

Synkronos Inc

1370678

2003-09-09

M & F Transport Limited

384337

2003-09-09

Pan-East Canada International Trade Co. Ltd

1008996

2003-09-10

Accent/Gargantua Motion Pictures Inc

1042752

2003-09-10

Bildor Chick Limited

255502

2003-09-10

Upper Mapleview Inc

930298

2003-09-10

Zam Excavating Ltd

511962

2003-09-10

1003860 Ontario Inc

1003860

2003-09-12

Skyliner Transport Systems Inc

738660

2003-09-12

1302141 Ontario Inc

1302141

2003-09-15

Abacus Basic Computing Inc

1224366

2003-09-15

Amberip Graphics Inc

1008877

2003-09-15

Do Re Mi Karaoke System Inc

871963

2003-09-15

Doulun Paint Inc

1501375

2003-09-15

Dsc Communications Canada Inc

800879

2003-09-15

J & R Associates Ltd

1127042

2003-09-15

Jau & Wong Limited

1286643

2003-09-15

Kuruvilla Management Ltd

348285

2003-09-15

New Arian Resources Corporation

1300681

2003-09-15

Pro Concept Inc

1176478

2003-09-15

Stone Circle Publications Inc

1297193

2003-09-15

Tridosoft Technologies Inc

1533036

2003-09-15

1063139 Ontario Inc

1063139

2003-09-15

1250866 Ontario Inc

1250866

2003-09-15

1254308 Ontario Ltd

1254308

2003-09-15

1398145 Ontario Inc

1398145

2003-09-15

1444961 Ontario Inc

1444961

2003-09-15

401 &A; 24 Flea Market Inc

979868

2003-09-15

776524 Ontario Ltd

776524

2003-09-15

795176 Ontario Ltd

795176

2003-09-15

912466 Ontario Limited

912466

2003-09-16

Alden Hall Inc

476149

2003-09-16

Armo Sales Ltd

1047305

2003-09-16

B & M Home Renovation Inc

1392310

2003-09-16

Canton City Restaurant Inc

1493676

2003-09-16

Cauderay Limited

775775

2003-09-16

Denel Corporation Ltd

683096

2003-09-16

Devinter Ontario Inc

956829

2003-09-16

Greentell Information Systems (Canada) Inc

1458559

2003-09-16

Kranson Canada Inc

1563488

2003-09-16

Mbc Parts Depot Inc

1014344

2003-09-16

Pars Systems Inc

1072180

2003-09-16

Pharmaeng China Technology Inc

1245445

2003-09-16

R. W. H. Smith & Son Funeral Home Limited

111358

2003-09-16

Reese Plumbing & Heating Limited

242355

2003-09-16

Sevenseas Trading Corporation

992752

2003-09-16

Silver Wood Carpentry Inc

856193

2003-09-16

Source Key Ltd

1534689

2003-09-16

Tauruslu Inc

1520086

2003-09-16

Ted Design & Associates Inc

1086538

2003-09-16

Topic Investments Limited

272632

2003-09-16

Vhu Aviation Inc

1141926

2003-09-16

W. E. B. Core Services Ltd

1112694

2003-09-16

W. L. Mara Limited

71079

2003-09-16

1045527 Ontario Inc

1045527

2003-09-16

1088685 Ontario Inc

1088685

2003-09-16

1171800 Ontario Inc

1171800

2003-09-16

1468251 Ontario Ltd

1468251

2003-09-16

1473171 Ontario Limited

1473171

2003-09-16

2000495 Ontario Inc

2000495

2003-09-17

Acadia Industries Inc

1489115

2003-09-17

Albert Derickx & Sons Limited

301331

2003-09-17

Caper Canadian Biotech Inc

1464350

2003-09-17

Cargographic Services Inc

1004224

2003-09-17

Con-Drain Financial Group Inc

1330323

2003-09-17

Digifocus Consulting Inc

1289558

2003-09-17

Eric Scholler Contracting Limited

274728

2003-09-17

Fortune Lane International Consulting Inc

1231125

2003-09-17

John Roberts Developments Limited

133582

2003-09-17

Long Shing Electronics Ltd

1243257

2003-09-17

Millard Carpets Limited

394789

2003-09-17

New Art Construction Ltd

1181000

2003-09-17

P.G.H. Rebar Detailing Inc

1356720

2003-09-17

Portrite Lumber & Building Corporation Inc

715695

2003-09-17

Precision Strapping Systems Corp

1021961

2003-09-17

Primordial Homes Limited

1135632

2003-09-17

Sammi Canada Inc

874278

2003-09-17

Thomson Mckinnon Holdings Inc

43412

2003-09-17

Tri-Arms Investments Limited

225307

2003-09-17

Trikesport Tricycles Inc

869448

2003-09-17

W. E. Trucking Ltd

539295

2003-09-17

1050081 Ontario Limited

1050081

2003-09-17

1057352 Ontario Limited

1057352

2003-09-17

1096651 Ontario Limited

1096651

2003-09-17

1120320 Ontario Inc

1120320

2003-09-17

1291323 Ontario Limited

1291323

2003-09-18

Bem Plumbing Limited

371093

2003-09-18

Blazer Truck Lines, Ltd

1131200

2003-09-18

Changlee Publishing House Co. Ltd

1012243

2003-09-18

Computime North America Inc

1469358

2003-09-18

Dundee Greenwin Advisor Inc

1263714

2003-09-18

Furlan Sheet Metal Inc

1296672

2003-09-18

Futureline Communications Co. Ltd

669207

2003-09-18

Griffhome Farms Ltd

290218

2003-09-18

Hoops International Basketball Club Incorporated

1079913

2003-09-18

Kaneff Homes Milton Inc

1249596

2003-09-18

Kaneff Homes Rathkeale Inc

1102378

2003-09-18

Kaneff Homes Vanrose Inc

1127796

2003-09-18

Omi Investment Funds Inc

1052444

2003-09-18

Ontario Petro Chemical Suppliers Ops Ltd

1259878

2003-09-18

Samar Canada Inc

1131136

2003-09-18

Sullivan Gm&P Venture Corporation

1321938

2003-09-18

Sunfuel Energy Systems Inc

997237

2003-09-18

Upper Crust Resources Ltd

1039970

2003-09-18

Wing Apparel Co. Ltd

930568

2003-09-18

1083301 Ontario Inc

1083301

2003-09-18

1091398 Ontario Inc

1091398

2003-09-18

1170998 Ontario Ltd

1170998

2003-09-18

1388221 Ontario Inc

1388221

2003-09-18

1397741 Ontario Inc

1397741

2003-09-19

Aurora Wellington Holdings Inc

677359

2003-09-19

Dranco Group Inc

513146

2003-09-19

Global Smartech Ltd

1284333

2003-09-19

Hyperlink Net. Inc

1197179

2003-09-19

J. C. Evason & Company Ltd

385256

2003-09-19

Plymouth Tool & Stamping Limited

51049

2003-09-19

Realcom Trading And Services Inc

1220345

2003-09-19

Shirin Bakery Inc

1487332

2003-09-19

Te Neues Publishing (Canada) Ltd

897263

2003-09-19

Thamarai Publications Ltd

1171125

2003-09-19

V.M.J. Construction Inc

1296835

2003-09-22

A & G Everbest Inc

1088899

2003-09-22

A. Y. L. Trading Co. Ltd

1055047

2003-09-22

A.S Canada Co. Ltd

1421961

2003-09-22

Bright King Cafe Limited

1162002

2003-09-22

C.C.S. Ontario (8) Investments Limited

880337

2003-09-22

Casino Royale Gaming Supplies Inc

1034040

2003-09-22

Cytronix Computers Inc

1535691

2003-09-22

D. D. Bean & Sons (Canada) Ltd

800845

2003-09-22

Florence Minz Associates Inc

672852

2003-09-22

Greek House Food Market Inc

1282913

2003-09-22

Oilly Inc

995159

2003-09-22

Production House International Inc

1044490

2003-09-22

Real (Canada) Finance Company, Ltd

289276

2003-09-22

Rsc Consulting Inc

1303794

2003-09-22

Spjm Computer Systems Inc

1288055

2003-09-22

Weston Associates Inc

1321597

2003-09-22

1012864 Ontario Inc

1012864

2003-09-22

1103886 Ontario Inc

1103886

2003-09-22

1213624 Ontario Inc

1213624

2003-09-22

1279496 Ontario Inc

1279496

2003-09-22

1365370 Ontario Inc

1365370

2003-09-22

1519107 Ontario Limited

1519107

2003-09-22

2001559 Ontario Inc

2001559

2003-09-22

575669 Ontario Limited

575669

B. G. Hawton
Director, Companies and Personal Property Security Branch
(6899) 40

Cancellation for Filing Default (Corporations Act)

Notice Is Hereby Given that orders under Section 317(9) of the Corporations Act have been made cancelling the Letters Patent of the following corporations and declaring them to be dissolved. The date of the order of dissolution precedes the name of the corporation.

Date

Name of Corporation

Ontario Corporation Number

2003-09-23

Careers 2000-Human Resource Development

1100452

2003-09-23

Onaping Falls Community Development Corporation

1444593

B. G. Hawton
Director, Companies and Personal Property Security Branch
(6900) 40

Notice of Default in Complying with the Corporations Tax Act

The Director has been notified by the Minister of Finance that the following corporations are in default in complying with the Corporations Tax Act.

Notice Is Hereby Given under subsection 241 (1) of the Business Corporations Act, that unless the corporations listed hereunder comply with the requirements of the Corporations Tax Act within 90 days of this notice, orders will be made dissolving the defaulting corporations. All enquiries concerning this notice are to be directed to Corporations Tax Branch, Ministry of Finance, 33 King Street West, Oshawa, Ontario L1H 8H6.

Number

Name of Corporation

Ontario Corporation Number

1

1010541 Ontario Inc

1010541

B. G. Hawton
Director, Companies and Personal Property Security Branch
(6897) 40

Cancellation of Certificate of Incorporation (Corporations Tax Act Defaulters)

Notice Is Hereby Given that, under subsection 241 (4) of the Business Corporations Act, the Certificates of Incorporation of the corporations named hereunder have been cancelled by an Order dated June 23, 2003, for default in complying with the provisions of the Corporations Tax Act, and the said corporations have been dissolved on that date.

Date

Name of Corporation

Ontario Corporation Number

2003-06-23

Alex Mitterhuber Yacht Service Ltd

294948

2003-06-23

Alfred J. Shearer Company Limited

256216

2003-06-23

Anvil Investments Limited

145784

2003-06-23

B.F.G. Properties Inc

252852

2003-06-23

Bader Brothers Limited

300460

2003-06-23

Bar-Hotel Supplies Limited

151864

2003-06-23

Bender’s Foods Limited

268304

2003-06-23

Bill Donnelly Holdings Limited

124918

2003-06-23

Carl Jung Sales Inc

283920

2003-06-23

Carleton Homes (Bellamy) Limited

289128

2003-06-23

Carr Williamson Limited

227224

2003-06-23

Fakir Investments Limited

268388

2003-06-23

Flamingo Construction Limited

299292

2003-06-23

Fleuty Funeral Home Limited

203617

2003-06-23

Frace Developments Limited

203920

2003-06-23

Frankland Homes Limited

209676

2003-06-23

George Vogel Real Estate Limited

276296

2003-06-23

Glenmar Properties Limited

284324

2003-06-23

Hartsville Developments Limited

265348

2003-06-23

Hatton’s Caterers Limited

154237

2003-06-23

Hewgill Lumber Limited

285308

2003-06-23

Infotrading Inc

1170012

2003-06-23

J. Schusser Holdings Limited

110947

2003-06-23

John K.B. Robertson Associates Limited

298940

2003-06-23

Johnsen Engineering Limited

273796

2003-06-23

Ledge Engineering Inc

305236

2003-06-23

Leep Investments Limited

103077

2003-06-23

Lyncastle Investments Limited

125825

2003-06-23

M. Gasparetto Management Services Limited

225728

2003-06-23

Malco Foods Inc

1071668

2003-06-23

Management And Leadership Training Ltd

258204

2003-06-23

Margeo Holdings Limited

219932

2003-06-23

Mehar Holdings Of Windsor, Limited

201336

2003-06-23

Michael Shulman Associates Limited

228852

2003-06-23

Millwin Investments Limited

292472

2003-06-23

Myron Construction Limited

297468

2003-06-23

Northside Radiological Limited

280868

2003-06-23

Paul S. Starr And Company Limited

80400

2003-06-23

Peoples Properties & Enterprises Limited

130259

2003-06-23

Peterborough Sulky Limited

244500

2003-06-23

Prescott Heights Limited

80149

2003-06-23

Southpoint Developments Limited

272124

2003-06-23

Studio 555 Incorporated

287264

2003-06-23

Tru-Wall Group Limited

771392

2003-06-23

V Bottom Trailers Limited

136900

2003-06-23

Wentworth Real Estate Limited

299724

2003-06-23

Wilmore Enterprises (Waterloo) Ltd

284744

2003-06-23

York Employees’ Credit Union Limited

149007

2003-06-23

1035802 Ontario Limited

1035802

2003-06-23

1088100 Ontario Ltd

1088100

2003-06-23

1254764 Ontario Inc

1254764

2003-06-23

23-U Wash Inc

1256181

2003-06-23

276933 Ontario Limited

276933

2003-06-23

281164 Ontario Ltd

281164

2003-06-23

281900 Ontario Limited

281900

2003-06-23

755044 Ontario Limited

755044

B. G. Hawton
Director, Companies and Personal Property Security Branch
(6898) 40

Co-operative Corporations Act Certificate of Incorporation Issued

Notice Is Hereby Given that, under the Co-operative Corporations Act, a certificate of incorporation has been issued to:

Date

Name of Co-operative

Head Office

2003-09-17

The Beach School Co-operative Ltd

Toronto

2003-09-17

Substainable Energy Resource Group (Serg) Co-operative Ltd

Schreiber

John M. Harper,
Director, Compliance Branch,
Licensing and Compliance Division
by delegated authority from the Superintendent of Financial Services
(6894) 40

Co-operative Corporations Act (Certificate of Amendment of Articles Issued)

Notice Is Hereby Given that, under the Co-operative Corporations Act, amendment to article have been effected as follows:

Date of Incorporation

Name of Corporation

Effective Date

1991-12-16

Robin’s Nest Co-operative Homes Inc

2003-09-17

John M. Harper,
Director, Compliance Branch,
Licensing and Compliance Division
by delegated authority from the Superintendent of Financial Services
(6893) 40

Ontario Energy Board

Rp-2003-0056

In The Matter Of the Ontario Energy Board Act, 1998, S.O.1998, c.15, Schedule B;

And In The Matter Of the condition of licence pursuant to sub- section 70(2)(d)(ii) governing the conduct of a distributor as that con- duct relates to a retailer;

And In The Matter Of a application on the Board’s own motion pursuant to section 74 to amend a licence.

Before:

Paul Sommerville
Presiding Member

Arthur Birchenough
Member

Decision And Order

In December 2002, the Independent Electricity Market Operator in Ontario (the Imo) began to calculate the prudential support obligations (PSOs) which distributors are required to deposit with the IMO using the statutory price level of $43/MWh applicable for low volume and designated consumers. Previously the IMO has based PSOs for distributors using its estimated market price of $65/MWh.

On April 2, 2003, the Director of Licensing sent Bulletin 200301 to electricity distribution companies and electricity retailers to assist them in interpreting subsections 8.1 and 8.1.3 of the Retail Settlement Code (Rsc). The Director instructed distributors to calculate their maximum allowable security arrangements from retailers on a two-price basis: $43/ Mwh for retailer-served loads eligible for the low volume and desig-load fixed price and $65/Mwh for other retailer-served loads.

The Board received letters from a number of parties commenting on the Director’s interpretation of the RSC and asking that the Board review the Director’s interpretation.

In Bulletin 200302 on April 15, 2002, the Director indicated that he did not intend to take enforcement actions respecting his interpretation until the Board had considered the matter.

On May 2, 2003, the Board indicated in a letter to the parties that it would be considering amending the Retail Settlement Code to reflect a market settlement process with more than one relevant or applicable price. The letter stated, “Any interpretation of the subsections is necessarily an attempt to reflect the original intent of the RSC to fairly map the actions of the market and the role of the distributor in passing through the price of the commodity.”

On June 3, 2003, the Board issued notice of a proceeding (Rp-2003- 0056) on its own motion to amend the Retail Settlement Code. Sub- missions on the proposed amendment and objections to a written hearing were required by June 30, 2003.

The Board received 13 responses. There were no objections to a written proceeding. Copies of the notice, including the evidence filed in this proceeding, are available for review at the Board’s offices. While the Board has considered all the evidence filed in this proceeding, the Board has only referenced the evidence to the extent necessary to provide back- ground to this Decision and Order.

Board findings

One of the purposes of the RSC is to protect the distributor and its rate- payers from commodity risk in fulfilling its role as a pass-through agent of the electricity commodity. The distributor is exposed to risk since it is obligated to make payment to the IMO, even in the event of retailer default. It is this risk that is covered by the retailer prudential support obligation. In following the payment streams before and after the effects of the Electricity Pricing, Conservation and Supply Act, 2002 (Bill 210), the Board finds that the payment obligation of retailers has not changed either under distributor-consolidated billing or retailer- consolidated billing.

The fact that the IMO has a process for reducing distributor PSOs based on payment history and has reduced distributor PSOs to the level of the statutory price presumably reflects its comfort with the level of risk associated with distributor payment.

The Board notes that Section 8 of the RSC is meant to set a maximum PSO for retailers. The Board expects that as the market matures and more experience is gained with retailers that distributors will lower PSOs for retailers with good payment history or credit ratings.

The Board further notes that the IMO has not changed the estimated market price since market opening. During some parts of the year it is lower than the actual market price and therefore does not cover the full payment risk to the distributor. During other parts of the year, it is higher than the actual market price and the Oefc will make a payment to the retailer that is passed through the IMO and the distributor. However, the Board still feels it is the most appropriate benchmark.

The Board has considered and agrees with parties that certain changes to the proposed wording better reflect the intent of the amendment.

The Board finds that amendment of the Retail Settlement Code to clarify retailer prudential support obligations is in the public interest.

The Board Orders That:

Section 8.1.1 of the Retail Settlement Code is revised as follows:

The last sentence of Step 1 is deleted and replaced with the following:

For the purpose of this estimation, the price estimates used in calculating competitive electricity costs shall be the same as the most recent estimated market prices in the real-time energy market established by the IMO for the purposes of determining maximum net exposures and prudential support obligations for market participants other than distributors, low-volume consumers and designated consumers.

Dated at Toronto, September 4, 2003.

Ontario Energy Board

Peter H. O’dell
Assistant Secretary
(6901) 40

Ministry of Finance—Interest Rates

Notice
Change Of Interest Rates

  1. Effective October 1, 2003, the rate of interest payable on tax underpayments, Electricity Act payments, and amounts payable with respect to small business development grants administered by the Ministry of Finance, will be 8%. The general rate of interest on overpayment of taxes and Electricity Act payments will be 3%. These rates apply to the following statutes:

    Commercial Concentration Tax Act
    Corporations Tax Act
    Electricity Act, 1998 (Parts V.1 & Vi)
    Employer Health Tax Act
    Fuel Tax Act*
    Gazoline Tax Act*
    Land Transfer Tax Act
    Mining Tax Act
    Provincial Land Tax Act
    Race Tracks Tax Act
    Retail Sales Tax Act
    Small Business Development Corporations Act
    Succession Duty Act
    Tobacco Tax Act

    Also effective October 1, 2003, the rate of interest will be 5% on amounts refunded or credited after an objection or appeal of Commercial Concentration Tax, Corporations Tax, Employer Health Tax, Gasoline Tax*, Fuel Tax*, Land Transfer Tax, Mining Tax, Retail Sales Tax, Tobacco Tax or Electricity Act payments. Under retroactive regulation changes that came into force in September 1999, the rate of interest on amounts refunded or credited after successful objections or appeals is increased by two points over the general rate on refunds, applicable to periods after 1998 for Commercial Concentration Tax, Gasoline Tax, Fuel Tax, Land Transfer Tax, Retail Sales Tax, and Tobacco Tax, and to taxation years ending after 1997 for Corporations Tax, Employer Health Tax, Mining Tax and Electricity Act payments.

    * The rates in this Notice do not apply to International Fuel Tax Agreement (Ifta) matters, as that agreement contains distinct provisions for setting interest rates.

  1. The tables below show the respective rates of interest applicable to past periods of time in the five years ending September 30, 2003, and the new rates now in effect.

Interest Rates

Time Period

Payable on Underpayments & Small Business Development Grants %

Payable on Overpayments (where applicable)
General Rate %

Payable on Overpayments (where applicable)
Appeals Rate %

Oct. 1/98 — Dec. 31/98

10

5

7

Jan. 1/99 — Mar. 31/99

10

5

7

Apr. 1/99 — Jun. 30/99

10

5

7

Jul. 1/99 — Sep. 30/99

10

5

7

Oct. 1/99 — Dec. 31/99

9

4

6

Jan. 1/00 — Mar. 31/00

9

4

6

Apr. 1/00 — Jun. 30/00

10

5

7

Jul. 1/00 — Sep. 30/00

10

5

7

Oct. 1/00 — Dec. 31/00

11

6

8

Jan. 1/01 — Mar. 31/01

11

6

8

Apr. 1/01 — Jun. 30/01

11

6

8

Jul. 1/01 — Sep. 30/01

10

5

7

Oct, 1/01 — Dec. 31/01

9

4

6

Jan. 1/02 — Mar. 31/02

8

3

5

Apr. 1/02 — Jun. 30/02

7

2

4

Jul. 1/02 — Sep. 30/02

7

2

4

Oct. 1/02 — Dec. 31.02

7

2

4

Jan. 1/03 — Mar. 31/03

8

3

5

Apr. 1/03 — Jun. 30/03

8

3

5

Jul. 1/03 — Sep. 30/03

8

3

5

Oct. 1/03 —

8

3

5

Dated at Oshawa, this 2nd day of September, 2003.

Ministry of Finance
Tax Revenue Division
Marion E. Crane
Assistant Deputy Minister
(6895) 40

MPP Compensation Reform Act (Arm’s Length Process), 2001

RT Of The Honourable Coulter A. Osborne
Integrity Commissioner

MPP Compensation Reform Act (Arm’s Length Process), 2001

[1] On June 29, 2001 the MPP Compensation Reform Act (Arm’s Length Process), 2001 (the Act) received Royal Assent. The relevant parts of that Act read as follows:

1. (1) Every member of the Assembly shall be paid an annual salary of $78,007 or such other amount as is determined under this section.

(1.1) The Integrity Commissioner appointed under the Members’ Integrity Act, 1994 shall, at such intervals, as he or she considers appropriate, review the salary paid to members under subsection (1) and deter- mine the appropriate salary.

(1.2) Following each review, the Integrity Commissioner shall prepare a report setting out the amount of the salary that he or she has determined.

(1.4) If the report provides for a salary change, the change takes effect on the day that the report is delivered to the Speaker and if the report so provides, an increase is retroactive to the date set out in the report.

[2] On August 27, 2001, acting under the jurisdiction provided by the Act, The Honourable Gregory Evans determined that effective April 1, 2001, 2002 and 2003 each member of the Legislative Assembly would receive a salary increase of 3%. Mr. Evans also determined that immediately after the election, now called for October 2, 2003, the salary of members shall increase by 25% and continue at that level until the first quadrennial review under the Act in 2005. Mr. Evans characterized this increase as a “catch-up” increase for the reasons set out in his August 27, 2001 Report. Mr. Evans further determined that after the next election (after October 2, 2003) members shall receive an annual increase in salary equal to the Ontario Industrial Average Wage Index, not to exceed 7%. This is a cost of living provision. As such it does not constitute a true salary increase.

[3] In summary form, as a result of Mr. Evans’ salary determinations under the Act, members’ salaries have increased by 3% in each of the years 2001, 2002 and 2003. Absent a further determination under the Act their salaries will increase by 25% following the October 2, 2003 election.

[4] The provisions of the Act are open ended in so far as my jurisdiction to review the salary paid to members under Section 1(1.1) of the Act is concerned. The statement reference to “… at such intervals as he or she considers appropriate, …” makes that clear. I take it that the Legislature wanted the process for determining members’ salaries to be flexible. Thus, although Mr. Evans did not contemplate a review of members’ salaries before 2005, I think that changed circumstances warrant further consideration of the appropriateness of the 25% salary increase which, as I have said, will come into effect on October 2, 2003.

[5] The Premier and the Leaders of the Liberal and New Democratic Party have all made written submissions to me suggesting that the 25% salary increase which, as I have said above, would become effective on October 2, 2003, be terminated. In response to those submissions I con- templated undertaking a full review of members’ salaries. After considering the matter further it seems to me that such a review is not war- ranted at this time, which would be about two years after Mr. Evans’ comprehensive review.

[6] The destiny of the 25% salary increase does, however, present a more immediate problem. It is my opinion that given existing economic circumstances (including the SARS crisis) it would not be appropriate that the 25% salary increase be brought into effect. I see nothing wrong with members’ salaries being indexed to Ontario Industrial Average Wage Index, to a maximum of 7%.

[7] I propose to undertake a further, and comprehensive, review of members’ salaries. At this time, I think that in fairness to members this review should take place in 2004, and certainly no later than early 2005. In my opinion that review should take into account the entire compensation package for members including salaries, pensions, benefits, applicable indemnities and the severance pay entitlement of former members. Although all elements of members’ compensation should, I think, be taken into account in determining what members’ salaries should be, my jurisdiction under the Act is restricted to salaries. That is to say that I do not have jurisdiction to determine, for example, what members pension arrangements should be. When I determine the timing of the further salary reviews under the Act, I will seek submissions from all interested parties.

Dated at Toronto this 5th day of September, 2003.

The Honourable Coulter A. Osborne
Integrity Commissioner
(6896) 40