WINDSOR CANADA UTILITIES LTD. Notes to the Consolidated Financial Statements (in thousands of Canadian dollars) Year ended December 31, 2019

  1. Reporting entity  7
  2. Basis of preparation  8
  3. Significant accounting policies  11
  4. Cash and cash equivalents  21
  5. Accounts receivable  21
  6. Inventory  21
  7. Property, plant and equipment  22
  8. Intangible assets  23  
  9. Investment  24
  10. Accounts payable and accruals  25
  11. Customer deposits  25
  12. Deferred revenue – customer contributions  25
  13. Long-term borrowings  26
  14. Employee future benefits  27
  15. Pension plan  29
  16. Income taxes (provision for payment in lieu of corporate taxes)  29
  17. Share capital  31
  18. Distribution revenue  31
  19. Employee benefits  31
  20. Finance expense (income)  32
  21. Related party transactions  33
  22. Joint venture  35
  23. Financial instruments and risk management  36
  24. Commitments and contingencies  40
  25. Regulatory assets and liabilities  40
  26. Comparative figures  41
  27. Subsequent event   41