conversion, such as a new or modified furnace."2 The proposed rate of $0.23 per cubic metre is appropriate for small volume customers as it was derived from a study that reviewed small volume customers' energy costs and conversion costs. Larger volume customers typically have different costs and potential savings such that $0.23 per cubic metre would make conversion uneconomic. Feasibility for large volume customers within a Community Expansion Project will be calculated separately in accordance with the Board's E.B.O. 188 Guidelines3 and any required contribution in aid of construction ("CIAC") will generally be applied directly to those customers or addressed through the applicable large volume rate multi-year contracts. However, the option will be available to these customers to pay the SES in lieu of or in addition to a CIAC.

8. In the case of the EGD rate zone, the Board had previously approved the general use of the SES across large and small system expansion projects in a manner consistent with the Board's E.B.O. 188 Guidelines4. However, in the case of the Union rate zones, the SES was approved on a project specific basis5.

9. In the EGD rate zone, Enbridge Gas has received approval to use the SES in the Town of Fenelon Falls (EB-2017-0147) and Scugog Island (EB-2017-0261) expansion projects. In the Union Gas rate zones, the SES has been approved for use in several projects such as Prince Township, Milverton, Rostock and Wartburg, and Kettle and Stony Point First Nation.6 Enbridge Gas is proposing in this