GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the cost of gas purchased or produced and stored in depleted or partially depleted gas or oil fields or other underground reservoirs and held for use in meeting gas service requirements of customers; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the value of that portion of the stored gas in excess of the amount that may properly be included in account 458 (Base Pressure Gas).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Gas included in this account shall be valued at average cost on a consistent basis, but gathering and transmission expenses incurred through the use of company facilities in moving gas to the storage area and expenses of storage facilities shall not be included in the cost except as may be authorized by the Commission.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Deliveries to or withdrawals from underground storage of gas held for use to satisfy gas requirements of customers shall be debited or credited to this account, as appropriate.
Gas Pipeline Uniform Accounting Regulations — 153
153 Transmission Line Pack Gas This account shall include the cost of gas owned by the company in its own pipelines or in non-owned pipelines and used to maintain the line pressure required for the transmission of gas, but the gathering and transmission expenses incurred through the use of company facilities in moving gas to the transmission area shall not be included except as authorized by the Commission.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of gas owned by the company in its own pipelines or in non-owned pipelines and used to maintain the line pressure required for the transmission of gas, but the gathering and transmission expenses incurred through the use of company facilities in moving gas to the transmission area shall not be included except as authorized by the Commission.
Gas Pipeline Uniform Accounting Regulations — 160
160 Prepayments (1) This account shall include amounts representing prepaid gas, expenses and other similar items that are to be debited to appropriate accounts by systematic write-off. (2) This account shall be maintained in a manner that will disclose the amount of each class of prepayment and write-off.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include amounts representing prepaid gas, expenses and other similar items that are to be debited to appropriate accounts by systematic write-off.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained in a manner that will disclose the amount of each class of prepayment and write-off.
Gas Pipeline Uniform Accounting Regulations — 162
162 Other Current Assets This account shall include current assets not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include current assets not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 170
170 Unamortized Debt Discount and Expense (1) This account shall include the total of the debit balance in the subaccounts maintained for each series of each class of long-term debt in accordance with section 69. (2) The amounts recorded in this account shall be amortized in accordance with section 72 or 73, as applicable.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the total of the debit balance in the subaccounts maintained for each series of each class of long-term debt in accordance with section 69.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The amounts recorded in this account shall be amortized in accordance with section 72 or 73, as applicable.
Gas Pipeline Uniform Accounting Regulations — 171
171 Extraordinary Plant Losses (1) This account shall include material losses authorized by the Commission to be transferred from accumulated depreciation or accumulated amortization accounts to this account, in accordance with subsection 40(3). (2) Before an amount is transferred to this account, a company shall provide the Commission with full details of the calculation thereof together with the future accounting treatment proposed by the company. (3) Amounts recorded in this account shall be amortized by systematic debits to account 304 (Amortization), or otherwise disposed of as the Commission may approve or direct.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include material losses authorized by the Commission to be transferred from accumulated depreciation or accumulated amortization accounts to this account, in accordance with subsection 40(3).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Before an amount is transferred to this account, a company shall provide the Commission with full details of the calculation thereof together with the future accounting treatment proposed by the company.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Amounts recorded in this account shall be amortized by systematic debits to account 304 (Amortization), or otherwise disposed of as the Commission may approve or direct.
Gas Pipeline Uniform Accounting Regulations — 172
172 Preliminary Survey and Investigation Charges (1) This account shall be debited with all expenditures for preliminary surveys, plans, investigations and similar items made for the purpose of determining the feasibility of projects for gas pipeline service, and with the costs associated with applications for certificates of public convenience and necessity, Commission hearings, the acquisition of options to purchase land, land rights, easements and similar items for use in contemplated projects. (2) Where, as a result of the expenditures referred to in subsection (1), a plant is acquired or constructed, this account shall be credited and the appropriate accounts debited with the costs related to that plant. (3) Where a project referred to in subsection (1) is not proceeded with, the costs included in this account shall be transferred to account 329 (Other Income Deductions), unless the amount is material, in which case the company shall inform the Regulator and, unless otherwise directed by the Commission, shall debit the amount to account 341 (Extraordinary Income Deductions). (4) Records supporting entries to this account shall be maintained in a manner that will enable complete information to be available as to the nature and purpose of the expenditures.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be debited with all expenditures for preliminary surveys, plans, investigations and similar items made for the purpose of determining the feasibility of projects for gas pipeline service, and with the costs associated with applications for certificates of public convenience and necessity, Commission hearings, the acquisition of options to purchase land, land rights, easements and similar items for use in contemplated projects.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where, as a result of the expenditures referred to in subsection (1), a plant is acquired or constructed, this account shall be credited and the appropriate accounts debited with the costs related to that plant.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Where a project referred to in subsection (1) is not proceeded with, the costs included in this account shall be transferred to account 329 (Other Income Deductions), unless the amount is material, in which case the company shall inform the Regulator and, unless otherwise directed by the Commission, shall debit the amount to account 341 (Extraordinary Income Deductions).
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Records supporting entries to this account shall be maintained in a manner that will enable complete information to be available as to the nature and purpose of the expenditures.
Gas Pipeline Uniform Accounting Regulations — 173
173 Other Work in Progress This account shall include all costs that are incurred for other work in progress and that may not be included in account 115 (Gas Plant Under Construction) or account 116 (Other Plant Under Construction).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include all costs that are incurred for other work in progress and that may not be included in account 115 (Gas Plant Under Construction) or account 116 (Other Plant Under Construction).
Gas Pipeline Uniform Accounting Regulations — 176
176 Public Improvements (1) This account shall include (a) the deferred portion of assessments by governmental authorities (by mutual agreement or otherwise) to cover the cost of constructing public improvements, when a company has elected to make payment by lump sum and not by instalments over a number of years; and (b) the cost borne by a company of public improvements constructed by it under governmental requirements. (2) Amounts that are no longer deferred shall be debited to account 305 (Municipal and Other Taxes) and credited to this account. (3) Representative List of Items of Public Improvements to be included. ( See section 14 of these Regulations) Cost of land outside a company’s right of way to provide for the relocation of street or highway Curbing streets and highways Damage to property of others when incidental to highway construction Drainage system Engineering expenses when such costs apply to items chargeable to this account Flood protection Grading streets and highways Guttering streets and highways Irrigation systems Levee Paving streets and highways Sewer system Sidewalk Street lighting system Water works
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the deferred portion of assessments by governmental authorities (by mutual agreement or otherwise) to cover the cost of constructing public improvements, when a company has elected to make payment by lump sum and not by instalments over a number of years; and (b) the cost borne by a company of public improvements constructed by it under governmental requirements.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the deferred portion of assessments by governmental authorities (by mutual agreement or otherwise) to cover the cost of constructing public improvements, when a company has elected to make payment by lump sum and not by instalments over a number of years; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the cost borne by a company of public improvements constructed by it under governmental requirements.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Amounts that are no longer deferred shall be debited to account 305 (Municipal and Other Taxes) and credited to this account.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Representative List of Items of Public Improvements to be included. ( See section 14 of these Regulations) Cost of land outside a company’s right of way to provide for the relocation of street or highway Curbing streets and highways Damage to property of others when incidental to highway construction Drainage system Engineering expenses when such costs apply to items chargeable to this account Flood protection Grading streets and highways Guttering streets and highways Irrigation systems Levee Paving streets and highways Sewer system Sidewalk Street lighting system Water works
Gas Pipeline Uniform Accounting Regulations — 177
177 Share Capital Expense (1) This account shall, with respect to the original and subsequent issues of share capital or with respect to any shares split, include expenses of the following type: (a) the cost of preparing and distributing prospectuses; (b) the cost of soliciting subscriptions for shares; (c) fees and commissions paid to agents, lawyers and accountants; (d) the cost of preparing and issuing certificates of shares; (e) expenses incurred in securing legislative and regulatory approval for increases or decreases in authorized capital; and (f) other similar items. ( See sections 68 to 70 of these Regulations) (2) The expenses of the type indicated in paragraph (1)(d) with respect to the subsequent issues of share certificates shall be debited to account 728 (Other General Expense). (3) Amounts recorded in this account shall be amortized, or otherwise disposed of, as the Commission may approve or direct.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall, with respect to the original and subsequent issues of share capital or with respect to any shares split, include expenses of the following type: (a) the cost of preparing and distributing prospectuses; (b) the cost of soliciting subscriptions for shares; (c) fees and commissions paid to agents, lawyers and accountants; (d) the cost of preparing and issuing certificates of shares; (e) expenses incurred in securing legislative and regulatory approval for increases or decreases in authorized capital; and (f) other similar items. ( See sections 68 to 70 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the cost of preparing and distributing prospectuses;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the cost of soliciting subscriptions for shares;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) fees and commissions paid to agents, lawyers and accountants;
Gas Pipeline Uniform Accounting Regulations — (d)
(d) the cost of preparing and issuing certificates of shares;
Gas Pipeline Uniform Accounting Regulations — (e)
(e) expenses incurred in securing legislative and regulatory approval for increases or decreases in authorized capital; and
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
( See sections 68 to 70 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The expenses of the type indicated in paragraph (1)(d) with respect to the subsequent issues of share certificates shall be debited to account 728 (Other General Expense).
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Amounts recorded in this account shall be amortized, or otherwise disposed of, as the Commission may approve or direct.
Gas Pipeline Uniform Accounting Regulations — 178
178 Organization Expense (1) This account shall include expenditures incidental to organizing a company, such as (a) all fees paid to governments for the privilege of incorporation; (b) legal fees; and (c) other similar items. (2) Amounts recorded in this account shall be amortized, or otherwise disposed of, as the Commission may approve or direct.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include expenditures incidental to organizing a company, such as (a) all fees paid to governments for the privilege of incorporation; (b) legal fees; and (c) other similar items.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) all fees paid to governments for the privilege of incorporation;
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Amounts recorded in this account shall be amortized, or otherwise disposed of, as the Commission may approve or direct.
Gas Pipeline Uniform Accounting Regulations — 179
179 Other Deferred Debits This account shall include (a) expenditures that cannot be disposed of until further information is received; (b) undistributed balances in clearing accounts; (c) variances in estimated and actual foreign exchange expenditures arising from foreign currency service of debt securities issued by the company and variances between estimated and actual rates of foreign exchange realized from repurchases of debt securities issued by the company where such a deferral of foreign exchange variances has been directed by the Commission to facilitate consideration of disposition at a later date; and (d) expenditures of a deferred nature, not provided for elsewhere, that are to be amortized over future periods.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) expenditures that cannot be disposed of until further information is received; (b) undistributed balances in clearing accounts; (c) variances in estimated and actual foreign exchange expenditures arising from foreign currency service of debt securities issued by the company and variances between estimated and actual rates of foreign exchange realized from repurchases of debt securities issued by the company where such a deferral of foreign exchange variances has been directed by the Commission to facilitate consideration of disposition at a later date; and (d) expenditures of a deferred nature, not provided for elsewhere, that are to be amortized over future periods.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) expenditures that cannot be disposed of until further information is received;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) undistributed balances in clearing accounts;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) variances in estimated and actual foreign exchange expenditures arising from foreign currency service of debt securities issued by the company and variances between estimated and actual rates of foreign exchange realized from repurchases of debt securities issued by the company where such a deferral of foreign exchange variances has been directed by the Commission to facilitate consideration of disposition at a later date; and
Gas Pipeline Uniform Accounting Regulations — (d)
(d) expenditures of a deferred nature, not provided for elsewhere, that are to be amortized over future periods.
Gas Pipeline Uniform Accounting Regulations — 200
200 Share Capital (1) This account shall include (a) the total par value of any class of shares, if applicable, and (b) the total amount received from the issuance of each class of shares without par value, excluding amounts that have been properly allocated to account 210 (Contributed Surplus), where the shares have been issued to bona fide purchasers and has not been reacquired and cancelled. (2) This account shall also include appropriations of retained earnings that have been transferred to share capital. (3) When share capital is reduced or cancelled, this account shall be debited with the appropriate amount applicable to the particular series or class of shares involved. (4) This account shall be subdivided in a manner that will show the total amount credited to this account with respect to each series or class of shares issued and outstanding and carrying different conditions. (5) An appropriate record shall be maintained showing the total number of shares issued and outstanding for each series or class referred to in subsection (4).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the total par value of any class of shares, if applicable, and (b) the total amount received from the issuance of each class of shares without par value, excluding amounts that have been properly allocated to account 210 (Contributed Surplus), where the shares have been issued to bona fide purchasers and has not been reacquired and cancelled.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the total par value of any class of shares, if applicable, and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the total amount received from the issuance of each class of shares without par value, excluding amounts that have been properly allocated to account 210 (Contributed Surplus),
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
where the shares have been issued to bona fide purchasers and has not been reacquired and cancelled.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall also include appropriations of retained earnings that have been transferred to share capital.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) When share capital is reduced or cancelled, this account shall be debited with the appropriate amount applicable to the particular series or class of shares involved.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) This account shall be subdivided in a manner that will show the total amount credited to this account with respect to each series or class of shares issued and outstanding and carrying different conditions.
Gas Pipeline Uniform Accounting Regulations — (5)
(5) An appropriate record shall be maintained showing the total number of shares issued and outstanding for each series or class referred to in subsection (4).
Gas Pipeline Uniform Accounting Regulations — 210
210 Contributed Surplus (1) This account shall include (a) surplus arising from transactions relating to the company’s share capital; and (b) capital contributions and donations from government and other sources. (2) Representative List of Items of Contributed Surplus to be included. ( See section 14 of these Regulations.) (a) Premium received on the issuance of par value shares prior to December 15, 1975 ( Canada Business Corporations Act , S.C. 1974-75-76, c. 33) or a prior date where a Company elected to be subject to the Act (b) Proceeds of sale of donated shares (c) Credits resulting from the redemption or conversion of shares at less than the amount recorded as share capital (d) Other contributions made by shareholders in excess of par or stated value of shares (e) The portion of proceeds from the issuance of no par value shares that has been properly allocated to this account (f) Capital contributions in the form of subsidies, building sites, etc.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) surplus arising from transactions relating to the company’s share capital; and (b) capital contributions and donations from government and other sources.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) surplus arising from transactions relating to the company’s share capital; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) capital contributions and donations from government and other sources.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Contributed Surplus to be included. ( See section 14 of these Regulations.) (a) Premium received on the issuance of par value shares prior to December 15, 1975 ( Canada Business Corporations Act , S.C. 1974-75-76, c. 33) or a prior date where a Company elected to be subject to the Act (b) Proceeds of sale of donated shares (c) Credits resulting from the redemption or conversion of shares at less than the amount recorded as share capital (d) Other contributions made by shareholders in excess of par or stated value of shares (e) The portion of proceeds from the issuance of no par value shares that has been properly allocated to this account (f) Capital contributions in the form of subsidies, building sites, etc.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) Premium received on the issuance of par value shares prior to December 15, 1975 ( Canada Business Corporations Act , S.C. 1974-75-76, c. 33) or a prior date where a Company elected to be subject to the Act
Gas Pipeline Uniform Accounting Regulations — (c)
(c) Credits resulting from the redemption or conversion of shares at less than the amount recorded as share capital
Gas Pipeline Uniform Accounting Regulations — (d)
(d) Other contributions made by shareholders in excess of par or stated value of shares
Gas Pipeline Uniform Accounting Regulations — (e)
(e) The portion of proceeds from the issuance of no par value shares that has been properly allocated to this account
Gas Pipeline Uniform Accounting Regulations — (f)
(f) Capital contributions in the form of subsidies, building sites, etc.
Gas Pipeline Uniform Accounting Regulations — 212
212 Retained Earnings This account shall include the balance, debit or credit, of the amounts included in the Retained Earnings accounts listed in Schedule III to these Regulations.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the balance, debit or credit, of the amounts included in the Retained Earnings accounts listed in Schedule III to these Regulations.